Registered number: 02663550
Charity number.. 1008897
EAST ANGLIAN DRIVEABILITY LIMITED
(A company limited by guarantee)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
CONTENTS
Page
Reference and administrative details of the Company. its Trustees and advisers
Trustees. report
Independent examiner's report
Statement of financial activities
Balance sheet
10-11
Statement of cash flows
12
Notes to the financial statements
13-26

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2023
Trustees
Mrs H Dolphin, MBE (resigned 18 August 20221
Mrc D Wright
Mr J Rawlings (resigned 31 October 20231
Mr J Griffith Iresigned 31 October 20231
Mr P Short
Ms V Hull lappointed 18 August 2022)
Ms K Paylor-Benl lappoinled 18 August 2022)
Mr S Perry (appointed 18 August 20221
Company registered
number
02663550
Charity registered
number
1008897
Registered office
2 Napier Place
Thetford
Norfolk
IP24 3RL
Company secretary
Mr C D Wright
Accountants
Larking Gowen LLP
Chartered Accounlanls
1st Floor Prospect House
Rouen Road
Norwich
NR1 1RE
Bankers
Barclays Bank PIC
Bank Plain
Norwich
Norfolk
NR24SF
Page 1

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2023
The Trustees present their annual report together with the financial statements of the Company for the 1 April
2022 10 31 March 2023. The Annual report serves the purposes of both a Trustees. report and a directors. report
under company law. The Trustees confirm that the Annual report and financial statements of the charitable
company comply with the current slalutory requirements, the requirements of the charitable companys
goveming document and the provisions of the Statement of Recommended Prartice ISORPI applicable lo
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS1021 leffeclive 1 January 20191.
sin￿ the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report
required of medium and large companies under the Companies Act 2006 Islralegic Report and Directors.
Report} Regulations 2013 has been omitted.
Objectives and activitlgs
a. Key Pgrformance Indicators
Targets 2022123 were lo conduct 1596 assessments. This was set slightly lower than the previous year as
referral and assessment rates had not rewvered to pre-covid levels. The actual number of assessments
conducted was 1492. This is 6.5°/o below tsrget and have a toleran￿ of 5 /0 so a minimal clawback was
experienced through redU￿d grant payment in the first quarter.
All outreach services are busy and waiting limes for assessments are currently averaging 10 weeks as of
September 2023. As referrals are increasing there is a need lo look for more staffing and potentially opening
outreaches for more appointments.
Referral numbers are continuing lo increase and this predominantly down to increasing the number of
presentations to health professionals and collaborative wort(ing with NHS Servi￿$.
Service promotion remains a focus of EAD with presentations delivered both virtually and in person.
The Regional Transport Hub has received full funding for three years and is continuing to be a popular Servi￿ at
EAD.
b. Policies and Objectives
The Trustees confirm that, in exercising their powers and duties, they have Complied with their duty lo have due
regard to the guidance on public benefit published by the Charity Commission.
The principal object of the Charity is to act as a facilitating agent for the provision of a wide range of health and
social Servi￿$.
The Charills objectives are lo provide professional assessment, advice and recommendations lo disabled
people regarding independent outdoor mobility, irrespective of whether they are children, in mid-life or elderly
people. Whilst there is particular emphasis on driving, advice is also available on all other forms of outdoor
mobility including electric mobility vehicles. The Charity also aims lo promote the preservation and protection of
good health among persons in the United Kingdom. Through the achievement of these objectives the Charity
provides a public benefit.
Page 2

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
Achigvgmgnts and porformance
a. Review of activiti9$
EAD has striven this year to complete as many assessments as possible given that there has still been some
nervousness from clients and stsff around Covid-19 which has caused some late noti￿ can￿lIatIOns.
EAD has continued to increase the number of presentations given to health professionals and medical condition
specific organisations which is raising the awareness of our Servi￿$.
EAD has run several awareness days for Essex Poli￿ so they can leam about the medical fitness lo drive
assessments as an alternative to prosecution and has also begun re￿Iving referrals from Lincolnshire Police
The Department for Transport has given funding for a small fleet of powered wheelchairs and mobility scooters
and several members of the team have attended training in order to deliver fitness to drive assessments for
these.
The assessments comprised this year of 86 10 driving assessments, 9°/0 review assessments, 3 10 passenger
assessments and 1 /0 Scooter and wheelchair assessments. This has reverted to pre-covid levels amongst the
driving assessments and reviews that follow.
b. Investment policy and performance
The Trustees again obtained financial advi￿ regarding the reinvestment of surplus funds and decided lo
reinvest in similar FtSE 100 Kick-out plans.. a separate plan leach originally £55,000> matures each year.
Financial review
. Going concern
Driving remains an important part of social slrurture and referrals are continuing lo rise. The small clawback
from Dft did not impact on the finances and EAD is now building on increasing the assessment numbers and is
not expecting to experience any clawback in the next financial year. None of the reserves have been spent and
continue lo grow.
The Hub is now a re¢ognised Servi￿ within EAD and the tuition service is also now growing. Following the
provision of the fleet of powered wheelchair and scooter from Dft there was a launch al the House of Lords lo
engage retailers lo be trained by the mobility cenlres in fitness to drive. The first course will be running al the
Thetford site in October 2023.
The trustees have considered the financial position of the charity and the continued support from Dff and
conclude that il is expected to meet this year's tsrgets and therefore have a reasonable expectation that the
charity will have the resources lo continue in operational existence for the foreseeable future, and at least twelve
months from the date of signing these financial stslemenls. They therefore continue to adopt the going concern
basis of accounting in preparing these financial statements.
Page 3

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
b. Resgrvgs policy
General funds of the Charity at 31 March 2023 amounted to £299,406 12022.. £351,369) which includes free
funds Iwhich excludes tangible fixed assets) of £219,56612022.. £269,332). This sum has arisen from prLJdent
investment of surpluses when these OCCLJrred. The reserves are held to smooth the flow of monies from one year
lo another, to provide resources for training needs, and as a means of financing the cost of administration of the
Charity. The Trustees feel that il is prudent for them to relain reserves sufficient lo cover six months of running
costs and possible redundancy costs were the Charity ever to have to cease. The Trustees consider the Charity
has adequate reserves.
As al 31 March 2023 restricted funds amounted to £38,40412022.. £23,317). Further details on the nature of the
reslriclions are explained within note 14 of these financial ststements.
East Anglian Driveability are grateful for the continued support from the Department for Transport {Dftl. General
unrestricted funding of £583,366 was re￿iVed during the year from Dft. The Hubs Mobility Advi￿ servi￿ was
funded al a total annual income of £38,500.
The Trustees are prepared lo expend from the General reserve if they feel that a good case has been made for
doing so. The Trustees will review the policy annually.
Structure. governan¢g and managgmgnt
Constitution
The Company is registered as a charitable Company limited by guarantee and was sel up by a Memorandum of
Association on 18th November 1991 and registered as a charity on 27th February 1992.
b. Methods of appointment or election of Trustees
The management of the Company is the responsibility of the Trustees who are elected and co-opted under the
terms of the Memorandum of Association.
Page 4

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
Structure. governan¢g and managgmgnt Icontinuedl
Organisational structure and dgcision-making policigs
The Charity is controlled by ils Trustees. Under the companls Article of Association, the Trustees are admitted
in accordance with the rules made under Article 38, and musl be approved by the Trustees.
The Trustees are appointed by election on a predefined rotational basis. The Trustees who served during the
year and up to the dale of this report are sel out on page 1. Additional and rep1a￿rnent Trustees are sort
through advertisement and invitation by staff and existing Trustees to apply for the position. All new Trustees are
voted on during the AGM.
Trustees are given an induction manual and overview of the organisation. Induction includes background lo
mobility centres and the work of our Ljmbrella organisation Driving Mobility, liabilities of Trustees, guidance on the
role of Trustees (taken from advice issued by Bates Wells and Brailhwailhe 20041, model job descriptions for
Chair, Company Secretary and Treasurer, model job description for a Trustee of the Charity, model code of
condurt for Trustees, Memorandum and Articles of Association for EAD and Policy on Declaration of Interests.
Trustees are invited to visit the assessment centre and either experience an assessment or sit in on an
assessment with permission of the client.
Members of the charitsble company guarantee to contribute an amount not exceeding £1 to the assets of the
charitable company in the event of winding up. The total number of such guarantees at 31 March 2023 was 7.
d. Risk Management
The Trustees have assessed the major risks lo which the Company is exposed, in particular those related lo the
operations and fInan￿S of the Company, and are satisfied that systems and procedures are in place lo mitigate
our exposure lo the major risks.
The principal risk is loss or reduction in our Department for Transport IDftl funding. However funding is secured
for 2023124, our relationship with Dft is good, and there is no indication this will not continue.
Plans for future periods
To increase the scope of our children's servi￿$ on offer by extending our marketing in this area and training
more staff to conduct the assessments.
Explore opening an outreach centre in the Cambridge area to reduce travel time for clients, reduce waiting list
and comply with Dft aims.
To increase the number of powered wheelchair and mobility scooter assessments that are undertaken.
To expand the driving tuition service lo include the outreaches.
To continue lo grow the Hubs Mobility Advice Servi
To improve our digital marketing and the ability to reach a wider range of dienls.
To increase staffing levels lo meet the demand for services and reduce waiting limes.
Page 5

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
ststement of Tru$tg9s' responsibilities
The Trustees (who are also the directors of the Company for the purposes of company lawl are responsible for
preparing the Trustees. report and the financial statements in accordance with applicable law and United
Kingdom A￿OUntIng Standards Iunited Kingdom Generally A¢￿pted Accounting Practi￿1.
Company law requires the Trustees to prepare financial statements for each financial . Under company law, the
Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of
the stste of affairs of the Company and of its incoming resources and application of resources, including ils
income and expenditure, for that period. In preparing these financial statements, the Trustees are required lo:
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP IFRS 1021.,
make judgments and accounting estimates that are reasonable and prudent.,
stale whether applicable UK Accounting Standards IFRS 1021 have been followed, subject to any material
departures disclosed and explained in the financial stalemenls.,
prepare the financial statements on the going concern basis unless il is inappropriate to presume that the
Company will continue in business.
The Trustees are responsible for keeping adequate 8CCOUnting records that are sufficient lo show and explain
the Companls transactions and disclose with reasonable accuracy at any time the financial position of the
Company 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 Company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by..
Ms V Hull
Chair
Dale..
l / Nov 2U28
Page 6

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2023
Independent examlner's report to the Trustees of East Angllan Drlveablllty Llmlted (Yhe
Company'l
I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 March
2023.
Responslbllltles and basls of report
As the Trustees of the Company {and ils directors for the purposes of company lawl you are responsible for the
prepaffition of the accounts in accordance with the requirements of the Companies Act 20061'lhe 2006 Act'l.
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 the Companls
accounts carried out under section 145 of the Charities Act 20111'lhe 2011 Acl'l. In carrying out my examination
I have followed the Directions given by the Charity Commission under section 145151{bl of the 2011 Act.
Independent examiner's statement
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l 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 confim) that no matters have come lo my attention in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of the Company as ￿qUired by section 386 of the 2006 Act.,
or
the accounts do not accord with those records,. or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than
any requirement that the a¢counls give a 'lrue and fairf view which is not a maller considered as part of
an independent examination., or
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 lapplicable lo charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 10211.
I have no concerns and have come across no other mallers 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.
Page 7

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
This report is made solely lo the Company's Trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might stale lo the Companls
Trustees those mallers l am required lo stale to them in an Independent examinerts report and for no other
purpose. To the fullest extent pemiilled by law, I do not accept or assume responsibility lo anyone other than the
Company and the Company's Trustees as a body, for my work or for this report.
Signed:
Dated..
18 Nov 2023
Christopher Yeates FCA DChA
Larking Gowen LLP
Chartered Accountants
Norwich
Page 8

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 MARCH 2023
Unrestricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Total
funds
2022
Note
Income from:
Donations and legacies
Charitable activities
Investments
Other income
583.516
139.628
283
38.700
622.216
139.628
283
635,644
128,338
526
2,500
8.347
8.347
Total Income
731.774
38.700
770.474
767,008
Expenditure on-
Charitable activities
787,384
23,613
810,997
195,001
Total expenditure
787.384
23.613
810.997
795,001
Net lexpenditurellincome before net
gains on investments
Nel gains on investments
155,6101
3.647
15,087
140,523)
3.647
(21,993)
13,765
Net movement in funds
151.963)
15.087
136.876)
(14,228)
Reconciliation of funds..
Total funds brought forward
Nel movement in funds
351,369
151.963)
23,317
15.087
374,686
136.876)
388,914
(14,228)
Total funds carried forward
299.406
38.404
337.810
374,686
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 13 to 26 fomi part of these financial statements.
Page 9

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guaranteol
REGISTERED NUMBER: 02663550
BALANCE SHEET
AS AT 31 MARCH 2023
2023
2022
Note
Fixed assets
Tangible assets
Investments
10
11
79.840
169.577
83,570
173,452
249,417
257,022
Current assgts
Debtors
Cash at bank and in hand
12
52,380
91,709
61,826
105,580
144,089
767,406
Creditors.. amounts falling due within one
year
13
{55,6961
(49, 742)
Net current assets
88,393
117,664
Total not ossgts
337.810
374,686
Charity funds
Restricted funds
14
38,404
299.406
23,3f7
351,369
Unreslricled funds
14
Total funds
337.810
374,686
Page 10

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guaranteol
REGISTERED NUMBER: 02663550
BALANCE SHEET {CONTINUEDI
AS AT 31 MARCH 2023
The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect lo
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject lo
the small companies regime.
The financial ststemenls were approved and aulhorised for issue by the Trustees and signed on their behalf by..
Ms V Hull
Chair
Dale..
17 Nov 2023
The notes on pages 13 to 26 fomi part of these financial statements.
Page11

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Cash flows from operating activities
Nel cash used in operating activities
{19,1141
(165, 738)
Cash flows from investing activities
Proceeds from the sale of tangible fixed assets
Purchase of tangible fixed assets
Proceeds from sale of investments
Purchase of investments
9,518
{11,7971
89,077
{81,5551
2,500
(5,275)
Net cash provided byl(used inl investing activities
5,243
12.775)
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
{13,8711
105,580
{168.513)
274,093
Cash and cash equivalents at the end ofthe year
91,709
105,580
The notes on pages 13 to 26 form part of these financial statements
Page 12

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
General Informatlon
East Anglian Driveability is a charitable company limited by guarantee, charity number 1008897 and
company number 02663550. The registered office is 2 Napier Place, Thetford, Norfolk, IP24 3RL.
Aceountlng pollcles
2.1 Basis of preparation of financial statements
The financial stslements have been prepared in accordan￿ with the Charities SORP IFRS 1021
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006.
East Anglian Driveability Limited meets the definition of a public benefit entity under FRS 102.
The financial statements have been prepared under the historical cost convention unless otherwise
specified within these accounting policies. The financial statements are prepared in sterling which is
the functional currency of the Company rounded to the nearest £.
The Company is a company limited by guarantee. The members of the Company are the Trustees
named on page 1. In the event of the Company being wound up, the liability in respect of the
guarantee is limited to £1 per member of the Company.
2.2 Going concern
Driving remains an important part of social structure and referrals are continuing to rise. The small
clawback from DfT did not impact on the finances and EAD is now building on increasing the
assessment numbers and is not expecting to experien￿ any clawback in the next financial year.
None of the reserves have been spent and continue to grow.
The Hub is now a recognised service within EAD and the tuition Servi￿ is also now growing.
Following the provision of the fleet of powered wheelchair and scooter from DfT there was a launch at
the House of Lords lo engage retailers to be trained by the mobility cenlres in fitness lo drive. The
first course will be running at the Thetford sile in October 2023.
The Iruslees have considered the financial position of the charity and the continued support from DtT
and conclude that il is expected lo meet this year's targets and therefore have a reasonable
expectation that the charity will have the resources lo continue in operational existen￿ for the
foreseeable future, and at least ￿e1ve months from the date of signing these financial slalemenls.
They therefore continue lo adopt the going concern basis of accounting in preparing these financial
slatemenls.
Page 13

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Aceountlng pollcles (contlnuedl
2.3 Income
All income is recognised once the Company has entitlement to the income, il is probable that the
income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Ststemenl of financial activities on a receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the ￿levant
funds on the Balan￿ sheet. Where income is received in advance of entitlement of receipt, its
recognition is deferred and included in creditors as deferred income. Where entitlement occurs
before income is received, the income is accrued.
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation lo 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 aclivily. 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 aclivily. Shared costs which contribute lo more than one activity and support costs which are
not allributable lo a single activity are apportioned between those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Companls objectives. as well as any associated support costs.
Charitable activities and Governance costs are costs incurred on the Company's operations including
support costs and costs relating to the governance of the Company apportioned to charitable
activities.
All expenditure is inclusive of irrecoverable VAT.
2.5 Government grants
Government grants in respect of the Coronavirus Job Retention Scheme are credited to the
Statement of financial activities as the related expenditure is incurred.
2.6 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Company,. this is nom)ally upon notification of the interest paid or payable by the
institution with whom the funds are deposited.
Page 14

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Aceountlng pollcles (contlnuedl
2.7 Tanglble flxed assets and depreclatlon
Tangible fixed assets are carried at cost or valuation, net of depreciation and any provision for
impaiment. Depreciation is not charged on freehold land.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, using the straighl-line method.
Depreciation is provided on the following bases..
Freehold property
Motor vehicles
Fixtures and fittings
Computer equipment
Improvements lo propety
no depreciation charged
2.8 Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their
transaction cost and subsequently measured al fair value at the Balance sheet dale, unless the value
cannot be measured reliably in which case il is measured al cost less impairment. Investment gains
and losses, whether realised or unrealised, are combined and presented as 'Gainsl{Lossesl on
investments, in the Slalement of financial activities.
2.9 Debtors
Trade and other debtors are recognised al the selllemenl amount after any trade discount offered.
P￿paYments are valued al the amount prepaid net of any trade discounts due.
2.10 Cash at bank and in hand
Cash al bank and in hand includes cash and short-lerm 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.
2.11 Liabilities and provisions
Liabilities are recognised when there is an obligation al the Balance sheet dale as a result of a past
event, il is probable that a transfer of economic benefit will be required in settlement. and the amount
of the settlement can be estimated reliably.
Liabilities are ￿CogniSed at the amount that the Company anticipates il will pay to settle the debt or
the amount it has received as advanced payments for the goods or services il must provide.
Provisions are measured al the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific lo the liability. The
unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
Page 15

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Aceountlng pollcles (contlnuedl
2.12 Flnanclal Instruments
The Company only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised al transaction value and subsequently
measured al their settlement value with the exception of bank loans which are subsequently
measured al amortised cost using the effective interest method.
2.13 Penslons
The Company operates a defined contribution pension scheme and the pension charge represents
the amounts payable by the Company lo the fund in respect of the year.
2.14 Fund accounting
General funds are unrestricted funds which are available for use al the discretion of the Trustees in
furtherance of the general objectives of the Company and which have not been designated for other
purposes.
Reslricled funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the Company for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each reslricled
fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Income from donations and grants
Unrestricted Restricted
funds
funds
2023
2023
Total
funds
2023
Donations and legacies
Grants
150
150
583,366
38,700
622,066
583,516
38,700
622.216
Page 16

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Income from donatlons and grants Icontlnuedl
Unreslricled
funds
2022
Restricted
funds
2022
Total
funds
2022
Donations and legacies
Grants
Coronavirus Job Retention Scheme grant
116
116
616,725
4,403
15,000
631, 725
4,403
620,644
15,000
635,644
During the prior year the Charity received exceptional government funding as part of the Coronavirus Job
Retention Scheme. Funding represents some of the costs of emplowng ￿rtain staff unable to carry out
their duties as a result of the Coronavirus Crisis.
Income from charitable activities
Unrestricted
funds
2023
Total
funds
2023
Assessment fees
Other income
130,307
9,321
130.307
9.321
139,628
139.628
Unrestricted
funds
2022
Total
funds
2022
Assessment Fees
126,388
1,950
126,388
1,950
Other income
128,338
128,338
Page 17

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Investment Income
Unrestricted
funds
2023
Total
funds
2023
Interest received
283
283
Unrestricted
funds
2022
Total
funds
2022
Interest received
526
526
Analysis of expenditure by activities
Activities
undertaken
directly
2023
Support
costs
2023
Total
funds
2023
Assisting those with impaired mobility and training
722,642
88,355
810.997
Activities
undertaken
directly
2022
Support
Gosts
2022
Total
funds
2022
Assisting those with impaired mobility and training
709,606
85,395
795,OQl
Page 18

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Analysls of expendlture by actlvltles (contlnuedl
Analysls of dlrect costs
Total
funds
2023
Total
funds
2022
Staff costs
Rent & premises
Postsge, stationery & advertising
Motor & Iravelling
Computer Expenses
Staff welfare & training
592,225
52,717
9,639
45,371
18,754
3,936
582, 761
46,826
13,453
42,822
IT,258
6,486
722,642
709,606
Analysis of support Costs
Total
funds
2023
Total
funds
2022
Light & heal
Water rates
Insuran
12,861
3,149
11,430
4,040
49
8,116
1,159
7,643
14,356
7,065
4,261
14,226
10,406
3,922
10,380
3,474
134
7,060
953
Telephone
Cleaning & housekeeping
Irrecoverable VAT
Bank charges
Bad debts
Depreciation
Sundry
Accountancy
Legal & professional fees
21,788
12,071
4,463
70,744
88,355
85,395
Page 19

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Independent examlner's remuneratlon
The independent examiners remuneration amounts to an independent examiner fee of £2,37012022
£2, 1551.
Staff costs
2023
2022
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
537,987
39,712
14,526
544,340
31, 714
6, 707
592,225
582, 761
The average number of persons employed by the Company during the year was as follows..
2023
2022
Management
Assessors
Administration
16
19
24
28
No employee received remuneration amounting to more than £60,000 in either year.
The lolal employee benefits of the key management personnel of the Charity were £66,934 {2022.'
£59,244).
Trustees. remuneration and expenses
During the year, no Trustees re￿iVed any remuneration or other benefits (2022- £NIL).
During the year ended 31 March 2023, no Trustee expenses have been incurred (2022- £NILJ.
Page 20

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
10. Tanglble flxed assets
Freehold
property
Motor
Fixtures
Computer Other fixed
vehicles and fittings equipment
assets
Total
Cost or valuation
At 1 April 2022
Additions
Disposals
83,302
99.557
6.800
14.675)
84,495
2,922
44,829
775
106,414
1.300
418.597
11.797
14.675)
At 31 March 2023
83,302
101.682
87,417
45,604
107,714
425.719
Depreciation
At 1 April 2022
Charge for the year
On disposals
20,008
91.252
6.201
13.504)
83,828
1,289
43,616
1,084
96,323
5.782
335.027
14.356
13.504)
At 31 March 2023
20,008
93,949
85,117
44,700
102,105
345,879
Net book value
At 31 March 2023
63.294
7.733
2,300
904
5.609
79.840
At 31 March 2022
63,294
8,305
667
1,213
10,091
83,510
Freehold property is not depreciated because the Trustees consider the estimated residual value of the
asset is not materially different from the carrying value.
Page 21

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
11.
Flxed asset Investments
Listed
investments
Cost or valuation
At 1 April 2022
Additions
Disposals
Revaluations
173.452
81.555
189.077)
3,647
At 31 March 2023
169.577
Net book value
At 31 March 2023
169.577
At 37 March 2022
173,452
Fixed asset investments represent investments in FTSE 100 Kick-oul deposit plans.
12. Debtors
2023
2022
Due wlthln one year
Trade debtors
14,934
454
20,300
16,4TI
25,055
Other debtors
Prepayments and accrued income
36,992
52,380
61,826
Page 22

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
13. Credltors: Amounts falllng due wlthln one year
2023
2022
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
32,420
21,407
10,913
11,246
6,776
19,457
3,819
55,696
49, 742
14.
Statement offunds
Statement of funds - current year
Balance at
31 March
2023
Balance at 1
April 2022
Gainsl
(Losses}
Income Expenditure
Unrestricted funds
Unrestricted income funds
Revaluation reserve
287.917
63,452
731,774
{787.384)
232.307
67,099
3,647
351.369
731,774
{787.384)
3,647
299.406
Restricted funds
Regional Transport Hub
23.317
38,700
123.613)
38.404
Total of funds
374.686
770,474
{810.997)
3,647
337.810
The Regional Transport Hub restricted fund represents funding received to set up and run an advice and
training service for those people within East Anglia who are no longer able to drive or those who will never
be able lo drive. It was also used to collate information on services currently available for transport and
with a view to reducing social isolation and loneliness. Money from this fund has been used to pay for
staff salaries and training, a vehicle with running costs, stationery, leaflets and marketing elc.
Page 23

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
14. Statement of funds (contlnuedl
Statement of funds - prlor year
Balance 81
31 March
2022
Balance al
l April 2021
Gginsl
(Lossesj
Income Expenditure
Unrgstrictgd funds
Unreslricled income funds
Revaluation reserve
307,295
49,687
752,008
(771,386)
287,917
63,452
13,165
356,982
752,008
(771,386)
13,765
357,369
Restrlcted funds
Regional Transport Hub
31,932
15,000
(23,615)
23,317
Total of funds
388,914
767,008
(T95,001)
13,765
374,686
15.
Analysis of net assets between funds
Analysis of net assets between funds - current year
Unrestricted Restricted
funds
funds
2023
2023
Total
funds
2023
Tangible fixed assets
Fixed asset investments
79,840
169,577
105,685
155,6961
79.840
169,577
144.089
155.696)
Current assets
38,404
Creditors due within one year
Total
299,406
38,404
337,810
Page 24

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
15. Analysls of net assets between funds {contlnuedl
Analysls of net assets between funds - prlor year
Unreslricled
funds
2022
Restricted
funds
2022
Tol81
funds
2022
Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
82,037
173,452
145,622
(49, 742)
1,533
83,570
173,452
167,406
(49, 742)
21,784
Total
35f,369
23,317
374,686
Reconciliation of net movement in funds to net cash flow from operating activities
2023
2022
Nel expenditure for the year las per Statement of Financial Acliviliesl
{36,8761
(14,228)
Adjustments for:
Depreciation charges
Gains on investments
14,356
13,6471
18,3471
9,446
5,954
21,788
(13, 765)
(2,500)
(22,002)
(131,031)
Profit on the sale of fixed assets
Decreasellincreasel in debtors
Increaselldecreasel in creditors
Net cash used in operating activities
{19,1141
(161, 738)
Analysis of cash and cash equivalents
2023
2022
Cash in hand
Notice deposits {less than 3 months)
12,858
78,851
26,998
78,582
Total cash and cash equivalents
91,709
105,580
Page 25

EAST ANGLIAN DRIVEABILITY LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
18. Analysls of changes In net debt
At 1 April
2022 Cash flows
At 31 March
2023
Cash at bank and in hand
105.580
{13,8711
91.709
105,580
{13,8711
91.709
19.
Pension commitments
The Company operates a defined wntribulions scheme. The pension cost charge represents
contributions payable by the Company lo the fund and amounted to £14,526 {2022.' £6,707).
20.
Operating lease commitments
At 31 March 2023 the Company had commitments lo make future minimum lease payments under non-
can￿lIable operating leases as follows..
2023
2022
Within 1 year
Between 1 and 5 years
19,663
39,947
8,970
748
Total
59,610
9, 718
21.
Related party transactions
There were no related paty transactions in either the current or preceding year.
Page 26