The trustees present their annual report and financial statements for the year ended 31 March 2026.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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).
The charity's objects are to increase opportunities in education, training, work and leisure for people with disabilities and special needs and their carers in South and East Cambridgeshire.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Organisational Objectives
The Organisational Objectives of Red2Green have been discussed and agreed as follows:
a) We Are Fit for Purpose
We are a well-run, diverse, inclusive and sustainable organisation, with environments and systems that enable excellent support.
Continuous Priorities:
Embed co-production in management, planning, delivery and review — with clear evidence of influence from the people we support.
Regularly review risks, community needs, and sector trends to ensure we remain responsive and resilient.
Continuously review and improve our critical systems with an initial focus on outcome tracking, service monitoring, and safeguarding.
By 2027 we will:
Achieve Disability Confident Level 1 and move towards Level 2.
Ensure progression and enjoyment are at the heart of our work, reflected in both how many people choose to stay and how many move on having achieved their goals.
Make physical changes that reduce challenges for the people we support and improve working conditions for staff and volunteers.
By 2030 we will:
Improve our buildings so that they better serve our services, reduce barriers, and provide welcoming, usable spaces for everyone.
Achieve Disability Confident Level 2 and move towards Level 3.
Embed sustainability across our sites and systems, with measurable reductions in our environmental impact that enable us to achieve Net Zero.
Values: Individuality, Inclusivity, Positivity, Connectivity.
Quality Monitoring Links: Leadership & Management, Staff, Finance & Legal, Red2Green Community, Development / Future Planning.
b) People Use Red2Green’s Services to the Fullest Relevant Extent
We support individuals to gain confidence, skills and independence, enabling personal development and progression.
Continuous Priorities:
Capture and share positive outcomes to demonstrate the value and impact of our work.
Regularly evaluate and adapt our services based on emerging needs, feedback and good practice in the field.
By 2027 we will:
Ensure everyone we support has a personalised plan with clear outcomes and regular progress reviews.
Improve the organisation’s offer of life skills, employability and confidence through good structure to our programmes.
By 2030 we will:
Increase the number of people progressing into volunteering, training, education, independent living or employment.
Explore new approaches to life skills, employability and confidence, with market research and funding opportunities informing new structured offerings and programmes.
Explore service offerings that include supported employment.
Values: Individuality, Positivity, Inclusivity.
Quality Monitoring Links: The People We Support, Red2Green Community, Development / Future Planning.
c) We Are Known, Valued, and Connected
Our work is visible and respected. We build partnerships and raise awareness to benefit the people we support, influence our ecosystem, and strengthen our future.
Continuous Priorities:
Use social media, our website and events to share stories, outcomes and key messages.
Participate in relevant networks, conferences and initiatives to share learning and keep developing as an organisation.
By 2027 we will:
Deliver targeted campaigns that highlight the impact of each service group.
Embed Encompass as a key service offer, supporting autistic people in employment and helping employers create inclusive environments.
Strengthen relationships with stakeholders, including funders, employers, local authorities and other organisations.
Provide services that have more visibility to the local community.
Develop and implement a five-year strategy for income generation, with a focus on long-term sustainability and diversification.
By 2030 we will:
Be confidently executing the five-year strategy for income generation, with a focus on long-term sustainability and diversification.
Values: Connectivity, Inclusivity, Individuality.
Quality Monitoring Links: The World Beyond, Finance & Legal, Development / Future Planning, Red2Green Community.
Vision, Mission and Values
Sitting alongside the Organisational Objectives of Red2Green, the Vision, Mission and Values have been discussed and agreed as follows:
a) Vision
We have a vision that everyone should be confident in their own ability, be part of a community, enjoy their life, have the best possible access to independence, and, if they desire to, should be able to work.
b) Mission
We support and promote people aged 16+ in Cambridgeshire and the surrounding areas who are autistic and or have learning disabilities to live a fulfilling life and we enable opportunities for them to progress towards independence, education, and employment.
c) Values – What makes us Red2Green?
Individuality
We provide personalised meaningful and enjoyable activities.
We promote choice and independence for each person.
We support all people to develop in the direction they choose.
Positivity
We believe that everyone should be defined by what they can do, not what stops them.
We provide a caring and nurturing space.
We aim for each day to be full of fun and joy.
Inclusivity
We find ways to remove the barriers that society puts in the way.
We always offer a friendly welcome.
We aim to meet a broad range of needs.
Connectivity
We play an active part in our local community.
We create positive change through collaboration.
We are a connected community of specialist services.
These are covered in the charity's 2025 annual report which is available at https://red2green.org/.
The trustees seek to maintain a level of reserves which ensure financial resilience and sustainability. This should take into account the obligations the charity has to its clients, staff, funders and other stakeholders, recognising the risks identified in our risk register. Primarily this should ensure that Red2Green is sufficiently financially robust to carry out its core activities even during a period of unforeseen difficulty.
Regular financial forecasts are made throughout the year to compare with the approved budget and these are reviewed as part of our board meetings. Should such forecasts indicate that the reserves policy is under threat, the trustees will look to determine if this is likely to be a temporary or a permanent situation and then take appropriate action to mitigate the situation.
The actual level of reserves may also exceed the reserves policy figure. This will provide the trustees with, for example:
A buffer to cover short-term cash flow movements, as are inherent in any organisation which invoices other for services provided.
A fund to explore a new venture or investment designed to provide a long-term benefit to the organisation or its stakeholders.
Funds to provide for the replacement of the charity’s fixed assets or expansion of such.
To cover a temporary shortfall in the level of grants obtained which, by their nature, are uncertain and variable.
The reserves policy is reviewed annually as part of the approval of the financial accounts, and any recalculation of the amounts is carried out as part of that process.
The reserves policy for 2026-2027 includes a contingency allowance of £189,232 which is accommodated in a designated fund (unrestricted in nature). These monies have been set aside to handle the worst-case scenario of the charity ultimately having to close due to financial or other circumstances. The fund would ensure a winding down which would be orderly and equitable to all parties involved by virtue of having made prior provision for essential costs associated with staff redundancies, notice payments, real estate rental and other closure payments. Separately, there are also general reserves (both unrestricted and undesignated in nature) of £57,458 available at the year end as well as restricted funds of £6,992.
The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks.
It is also worth highlighting that the trustees have overseen and promoted strongly a comprehensive Income Generation Strategy & Action Plan put together by the Chief Executive and Marketing and Partnerships Lead. This bold initiative recognises the challenging financial environment in which Red2Green operates, particularly driven by the inescapable fact that the cost of delivering high-quality, person-centred support routinely exceeds the income received through client-funded spaces. The guiding principle is the need to move away from over-reliance on any single income source and instead develop a more balanced, resilient mix of revenue streams that align with the charity’s values, capacity and long-term sustainability. The strategy builds on existing strengths, relationships and activity while additionally identifying areas for growth and progression. One especially impressive component of the initiative is the concept of “Encompass Champions and Encompass Training” which seeks to provide organisations with a way to demonstrate their commitment to inclusion, learning disabilities and neurodiversity while supporting Red2Green’s work. The strategy will understandably take some time to establish itself and deliver significant income, but it is already up and running and is a robust indicator of the charity’s lateral thinking and commitment to the future.
The charity is a company limited by guarantee which is governed by its memorandum and articles of association.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Recruitment and Appointment of Trustees
Red2Green recruits trustees through open and values-led processes, ensuring our board reflects a range of skills, experiences and perspectives aligned with our mission. We welcome expressions of interest at any time from individuals who share our commitment to inclusion, independence and opportunity for adults 16+ with learning disabilities and autism.
When seeking new trustees, we identify the expertise or lived experience needed to strengthen our board and may advertise roles, use trustee recruitment networks, or approach individuals with relevant backgrounds. Prospective trustees receive a candidate pack and are invited to meet with the Chief Executive and/or trustees before being formally proposed for appointment.
All new trustees receive a comprehensive induction pack, including governance documents, role expectations and key organisational information. Trustees are expected to engage with our work between board meetings through visits, subgroups or links with specific projects. We encourage ongoing learning and support trustees to contribute meaningfully to Red2Green’s governance, development and long-term impact.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.
Organisational Structure
The Board of Trustees meets six times a year and provides oversight of Red2Green’s strategic direction, performance and compliance. Trustees also contribute between meetings through visits, individual links with services, and subgroup participation.
Two subgroups support the work of the Board:
Fit for the Future, made up of trustees, the Chief Executive and the Finance Manager, focuses on sustainability, financial oversight and risk.
The Development Group, which includes trustees, the Chief Executive, service managers, the Finance Manager, and the Marketing and Partnerships Lead, oversees the strategic plan and organisational action plan.
Day-to-day management is led by the Chief Executive, supported by Head Office, which includes the Finance Manager, Marketing and Partnerships Lead, and administrative staff. Head Office provides finance, HR, marketing, premises and operational support across the organisation.
Frontline delivery is structured around two core programmes:
Aspirations – Supporting and promoting adults 16+ with autism towards education, employment and life skills. This service is led by the Aspirations Manager, with a team of tutors, teaching assistants and support workers.
Options – Supporting and promoting adults 16+ with learning disabilities towards life fulfilment through gaining and maintaining independence and life skills. This service is led by the Options Manager, supported by supervisors and a team of support workers.
Services are delivered across sites in Swaffham Bulbeck and Bottisham, with a strong focus on person-centred approaches, independence and social inclusion.
In accordance with the company's articles, a resolution proposing that Azets Audit Services be reappointed as auditor of the company (for the now current financial year, 1 April 2026-31 March 2027) will be put at a General Meeting.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of Turning The Red Lights Green for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Opinion
We have audited the financial statements of Turning The Red Lights Green (the ‘charity’) for the year ended 31 March 2026 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the trustees' report; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Extent to which the audit was considered capable of detecting irregularities, including fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.
We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.
In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:
Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud;
Reviewing minutes of meetings of those charged with governance;
Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the entity through enquiry and inspection;
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Azets Audit Services is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
designated
designated
Grants and Donations
Investment income
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Turning The Red Lights Green is a private company limited by guarantee incorporated in England and Wales. The registered office is Harvey's Barn, Park End, Swaffham Bulbeck, Cambridge, Cambridgeshire, CB25 0NA, United Kingdom.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
The trustees are closely attuned to the financial position of the charity and discuss the somewhat challenging situation at every board meeting and also in between. They acknowledge the deficit of £77,298 for the year in question, but take comfort from two particular considerations: (a) the fact that a number of the contributors to the deficit (including costs associated with certain human resources issues and higher costs linked to agency staff to cover significant sickness absences) were hopefully one-off in nature and should not be repeated; and (b) the proactive preparation and the beginning of the implementation of the Income Generation Strategy & Action Plan as mentioned earlier in the trustees’ report. In view of these factors, and also the stronger financial performance in the first quarter of the new financial year, the trustees have a reasonable expectation that, at the time of approving the financial statements, the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Expenditure on office equipment and garden tools is written off in the year in which it is incurred. The trustees are of the opinion that such expenditure has no economic value, and that, in view of this and the nature of the organisation, such costs should not be capitalised.
The charity only capitalises assets costing in excess of £1,000. Typically assets under this value have an economic benefit to the charity of less than one year and are considered revenue in nature.
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Grants and Donations
Investment income
Investment income
Other Costs
The average monthly number of employees during the year was:
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
Aspirations - Supporting and promoting adults 16+ with autism towards education, employment, and life skills.
Core Costs - Head Office and support services such as Finance, Facilities and Management costs to support the operational services.
Options - Supporting and promoting adults 16+ with learning disabilities towards life fulfilment through gaining and maintaining independence and life skills.
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
As mentioned earlier in the trustees’ report, the contingency fund holds monies which have been set aside to handle the worst-case scenario of the charity ultimately having to close due to financial or other circumstances. The fund would ensure a winding down which would be orderly and equitable to all parties involved.
The building and facility improvements fund, which had initially set aside monies earmarked for the replacement of the lift and other building improvements, has been been liquidated as a specific allocation and credited to general funding, although the monies could still be used for the original purpose as may be required.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
There were no disclosable related party transactions during the year (2025 - none).
The charity had no material debt during the year.