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2025-03-31-accounts

The Disablement Association of Barking and Dagenham

Report and Financial Statements for the year ended 31 March 2025

Company No: 2800290 (England & Wales) Charity No: 1023730 (England & Wales)

The Disablement Association of Barking and Dagenham

CONTENTS

Page

1 Legal & Administrative Information

The Disablement Association of Barking and Dagenham

Legal and Administrative Information

Registered Name

Registered Charity Number

The Disablement Association of Barking and Dagenham (Working name DABD) 1023730

Governing Documentation The Association is established as a company limited by guarantee and is registered as a charity with the Charity Commission. The affairs of the Association are governed by its memorandum and articles of association, dated 16 March 1993 (amended 25 November 2021).

Charity Trustees and Office Bearers Anderson Rollock (chair) Resigned 29/03/2025 Graham Edwards (acting chair) Sangeeta Pindoria Leonce Nina Deugoue

Chief Officers/Company Secretary

Elaine James

Company number

2800290

Registered Office

Bankers

Central Office - DABD Pembroke Gardens Dagenham Essex, RM10 7YP NatWest 27 High Road Dagenham Romford, RM6 6QD

Auditors

Auditors Moore Kingston Smith LLP Orbital House 20 Eastern Road Romford Essex, RM1 3PJ Senior Management Team Chief Executive Officer Elaine James Head of Finance Dawn James Finance Officer Lorraine Elvins Head of Fundraising Emma Middleton Welfare Benefits & Financial Independence Lead Deborah Jacks Corporate Services Lead Maureen Clancy Business Development Lead John Fagan

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The Disablement Association of Barking and Dagenham

A message from Andy Rollock, Ex-Chair of the Board of Trustees

In 2024/25, the UK experienced significant economic challenges, including rising inflation, fluctuating interest rates, and ongoing supply chain disruptions. These factors have created a challenging environment due to the economic climate and an increase in the demand for DABD services.

Our strategic priorities are, and will remain, informed by our purpose: working to improve quality of life for people living with limiting conditions and their families, enabling them to live a life of their choosing.

In this context, the year 2024/25 has been both productive and significant for DABD. The team and trustees have worked collaboratively to refine our strategy further and outline the organisation's future direction. We remain committed to progressing our ambition to become a user-led organisation. We will continue empowering individuals with disabilities to take the lead in shaping services and initiatives that directly impact their lives.

Trustees have experienced the sustainable benefits that come from enabling those with lived experiences of disability to identify needs, advocate for change, and drive innovation. By creating an inclusive governance culture, we can direct the organisational environment so that it remains a place where disabled individuals have a voice and are actively engaged in decision-making processes.

With dwindling resources, Trustees support the executive’s recommendations to promote self-advocacy, independence, and community engagement proactively. Our commitment includes providing training, resources, and support to ensure that people with disabilities can effectively lead and influence our organisation.

We aim to accelerate the transition to a future where our services are not only designed for individuals with disabilities but are also led by them, ensuring that their voices are heard and their rights are upheld. Together, we will create a more equitable and accessible society that values the contributions and perspectives of all individuals with disabilities.

While our purpose remains, our operating context continues to evolve. In the year ahead, we will also undertake work focused on improving the culture at DABD Living. Our values play a significant role in shaping our culture, which in turn enables us to deliver on our strategy. They inform the behaviours we should expect of one another, and our families should expect of us, so we must get it right.

Trustees are proud of the great work of the DABD team and would like to thank CEO Elaine James and the Executive Team for their leadership and hard work.

Graham Edwards Acting Chair of DABD

Page 2

The Disablement Association of

Barking and Dagenham

CEO’s Report for the year ended 31 March 2025

This year, I am genuinely inspired by the resilience and dedication of the remarkable individuals who have tirelessly worked to support residents. Our efforts have been greatly enhanced by collaboration with partner organisations, allowing us to provide more tailored and practical support to families with children who have additional needs and older people in the communities we serve.

We have made significant strides toward achieving our strategic goals, with a primary focus on offering a comprehensive range of options that empower independence for every family. Our commitment to staff well-being remains a top priority, ensuring that our team has access to physical, emotional, and financial support. Despite the challenging economic climate, the Trustees have pledged to maintain death-in-service benefits and the Employee Assistance Programme, reaffirming our commitment to supporting and valuing our team.

In 2024/25, we integrated the 27 leaming points from the ILF review into our rebranding consultation, embedding these agreed principles into our organisation. This initiative will continue into 2026/27, further strengthening our work and creating an ILF legacy. Our priorities will continue to focus on organisational stability, as well as the ongoing development of our staff and service users. The overall aim is to ensure that they have choice and control over their life decisions.

It is essential to recognise and thank our staff throughout the year. This year saw our second staff conference and stakeholder event, where we recognised individuals and teams from across the organisation for the invaluable work they do to transform the lives of so many in a positive way. We were able to share our rebrand plans with our stakeholders and obtain their buy-in for co-designing the DABD as a user-led organisation.

As an organisation serving the needs of vulnerable people, we must be honest and open to sharing best practices, while also learning from our mistakes when things don’t go well. We worked hard to reverse the CQC rating and are proud to have been re-rated as a good provider.

We are proud of our learning culture and firmly believe that by reflecting on our mistakes and learning from them, we can grow and improve lives through the services we deliver.

Thank you to all our staff who work together to support one another and strive to ensure that no one faces disabilityrelated challenges alone.

Thank you, Team DABD.

Elaine James

CEO

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The Disablement Association of Barking and Dagenham

Trustees’ Report

for the year ended 31 March 2025

The trustees, who are also directors under company law, present their report and financial statements for the year ended 31 March 2025. The trustees confirm that the financial statements comply with current statutory requirements, the Memorandum and Articles of Association, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP, applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities At DABD in 24/25, we provided over twenty-nine independence-enabling specialist support services. Referrals to our services come from Local Authorities, Partner Charities, and some services are available by self-referral. DABD is a local charity that exists to enable inclusion and promote the independence of people with disabilities and older people.

Our teams worked exceptionally hard to support as many service users as possible. By the end of March 2025, overall service delivery was less than 3% behind plan. In that year, we needed to prioritise cases based on the prevention of significant detriment to children, older people, and their families. Our welfare services achieved staggering results, helping families overcome financial exclusion, food poverty, data poverty, and energy inefficiency, while supporting the development of digital skills.

Our vision at DABD is: “enabling independence and inclusion for all.”

Meeting our 2024/25 objectives

In 24/25, the charity continued to work across four distinct pillars to achieve its objectives

  1. Mobility 2. Personal Support Services (Children’s and Adult Care)

  2. Welfare Support Services 4, Community Development

Income Generation activity is supported by:

The Business Development and Commercial Function Head of Fundraising and Community Engagement Priorities for income generation and service objectives are reviewed on a weekly and monthly basis by senior leadership teams throughout the year.

Overview of Performance and financial position

The result for the year is a deficit of £ 133,100 (2024: surplus £3,610); income for the year decreased by 5.3% and expenditure decreased by 2%.

DABD continues to strive to extend services to communities and boroughs in east and northeast London and remains keen to collaborate with like-minded organisations and individuals on a broad inclusion agenda to support London’s most vulnerable effectively. The Charity maintains close working relationships with local authorities and collaborates on initiatives that increase the choices of individuals, leading to greater independence.

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The Disablement Association of
Barking and Dagenham
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Trustees’ Report

for the year ended 31 March 2025

Risk Management

A risk register summarises the principal risks facing the charity, graded according to their likelihood and impact, and identifies actions to mitigate them.

Risk management is a standing agenda item at all formal board meetings held once every two months. The principal risks to which the charity is exposed, as identified by the trustees, have been reviewed, and systems have been established to mitigate these risks.

Key areas of risk include staff wellbeing, cybersecurity and data protection, recruitment or failure to recruit, reputation, and the financial impact of any losses related to reputation or existing contracts. DABD prioritises staff wellbeing and considers the impact on staff of working remotely, as well as the risks associated with isolation and lone working. DABD has an employee assistance programme to ensure that all staff have access to personalised support depending on their situation, in addition to any support from their team lead/ manager. In 2024/2025, we developed the proposals for a new Wellbeing Committee to work alongside our established Health and Safety Committee, enhancing staff wellbeing. Cybersecurity remains a top priority for the organisation. Managing our own and our clients’ data is key for DABD. Senior staff meet with our IT provider bi-monthly to review data management and protection, and our CEO regularly reviews any emerging data risk matters with our external Data Protection Officer.

As is the case for almost all small charity organisations, several potential risks could impact the charity’s budget. These include the risk of an unforeseen drop in income or unbudgeted increases in expenditure.

In 2024/25, this risk was managed closely. However, it did cause some organisational challenges as mentioned earlier in this report.

Governance

The policy and strategy for the charity are agreed upon by the Board of Trustees, who the Chief Executive Officer and the Head of Finance advise. The board has a collective responsibility for everything we do, including the legal obligation to ensure the charity is appropriately controlled and managed.

Board Meetings

In 24/25, the board held meetings monthly. The requirement is that the board holds six meetings annually, The Trustees have continued to demonstrate their commitment to the charity by meeting monthly and holding informal discussions with the Executive and Leadership Team.

Matters Reserved for Board

There are certain matters that the board reserves to itself through a written schedule. These include approval of the annual plan, budget, and overall strategic direction.

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The Disablement Association of Barking and Dagenham

Trustees’ Report for the year ended 31 March 2025

Safeguarding

All DABD Trustees undergo an enhanced level DBS check. In response to the need for greater care quality and compliance controls, a safeguarding panel has been convened to review concerns raised by customers and staff. The panel liaise with external agencies for advice and to ensure that best practice is embedded. Safeguarding is addressed in Panel meetings and the Staff Wellbeing Committee.

Trustees participate in recruiting senior-level staff with direct safeguarding responsibilities for clients (adults and children), and the CEO has the delegated responsibility for all operational aspects of safeguarding. The CEO supports the PSS Lead and the PSS team in all client safeguarding matters, and staff are trained to the required levels in compliance with the expectations of the CQC and Ofsted. The CEO has responsibilities as the organisation’s SIRO and Caldecott Guardian:

The Senior Information Risk Owner (SIRO) is a crucial role responsible for overseeing information risks and ensuring alignment with organisational goals and data protection regulations, such as the UK GDPR. The SIRO works alongside the Data Protection Officer (DPO) and other key roles, such as the Caldicott Guardian, to manage information governance within the organisation.

Financial Controls

The Head of Finance has continued to improve financial controls. The finance team ensures that systems and processes are fully embedded and that financial management is on a cycle of continuous improvement.

Information security The information security service is outsourced to GCRI Law, which provides DPO support to DABD in all areas of information security.

Health and Safety DABD has a Health and Safety committee. The health and safety officer, supported by the corporate services lead, is responsible for a process of rolling internal audits and inspections to ensure compliance and RIDDOR reporting. This staff member works with and reports to a small committee representing all areas of the organisation.

Staff Well-being

In recognition of the challenges faced by our staff, DABD has introduced an Employee Assistance Programme. Health Assured, in partnership with DABD, provides all employees with complimentary access to an enhanced Employee Assistance Programme (EAP) to help all achieve this balance.

Staff Pensions DABD staff are automatically enrolled on our pension scheme, Smart Pension, after three months in post. All staff are actively encouraged to join the scheme, and they can do so from day one if they inform the organisation of their wishes in writing.

Reserves Policy The Charity Commission’s CC19 guidance states: “There is no single level or even a range of reserves that is right for all charities. Any target set by trustees for the level of reserves to be held should reflect the circumstances of the individual charity. To do this, trustees need to understand why the charity should hold reserves. Having identified those needs, trustees should then consider how much should be held to meet them.

The charity reviews its reserves policy annually. Our objective is to maintain free reserves equivalent to six months’ operating costs being £1.7m. The charity is focussing on attaining this free reserves policy in 2025/26.

Free reserves are unrestricted funds, excluding fixed assets and defined benefit pensions. They include sort-term investment balances, cash, and other working capital balance. The charity has a variety of income streams, which are both long-term and short-term. And, like many charities, some income is uncertain, and there are always income targets that need to be met.

The Board recognises the need for innovation to grow the charity, and should the need arise, spending from the planned reserves will be considered on a case-by-case basis.

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The Disablement Association of Barking and Dagenham

Trustees’ Report

for the year ended 31 March 2025

Going Concern The charity manages its cash position very carefully, and as always, the 2024/25 budget was developed on a prudent basis. The budget, cash flow, and financial plans are closely monitored, with any unfavourable variances being quickly addressed to ensure the economic viability of the organisation over the longer term.

The trustees have considered the issue of the going concern. They are confident that there are sufficient resources and plans in place to ensure the charity remains a going concem for the twelve months following the signing of these accounts.

Principal Risks and Uncertainties The principal risks faced by the charity are the failure to secure new grant and trust funding and a reduction in unrestricted income through core grants and donations. The trustees are fully aware of this, and there is a constant drive to find new sources of revenue. At the exact time, costs are monitored as closely as possible. The Leadership Team review the top risks regularly, and these are presented at every Board of Trustees meeting. Additionally, the Risk Register has been reviewed, and improvements have been made to actions and controls.

Future Development Due to economic pressures, we will divest several of our buildings in the coming months to redirect funds to frontline service delivery. By doing so, we will be able to provide the necessary support to mitigate the impact of the cost-ofliving crisis on our customers, their families, and our staff. We are working hard to ensure that we get the proper balance and are prepared to manage expectations from our customers who expect value for money, and our staff who require better pay and working conditions to support themselves and their families.

Our focus in 2025/26 is as follows:

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The Disablement Association of
Barking and Dagenham
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Trustees’ Report

for the year ended 31 March 2025

  1. Increase core services delivery areas: - Barking & Dagenham - Havering - Redbridge - Waltham Forest - Barnet - Lambeth - Medway

  2. Shape VCS Strategy 19. Collaborate with Minecraft 20. Collaborate with Variety 21. Collaborate with MS Action 22. Collaborate with Green Shoes 23. Support the Development of a VCS SEND network 24. Smart Meter Support 25. Help to Claim Council Tax Support 26. Help to Claim Pension Credit 27. Help with PIP and Universal Credit Applications

DABD, in its rebrand, is creating a culture, underpinned by role-modelling values, and ensuring that DABD is a great place to work.

Quality Standards

Our Quality Standards annual reviews took place this financial year, as did the reinspection of our social care services by the CQC. The rerating is indicated below.

Quality Standards review outcome- retained Matrix —and all standards Met. Ofsted — All standards met. FORS — Bronze - retained

CQC — Good

Auditors

The auditors, Moore Kingston Smith LLP, are deemed to be reappointed under section 487(2) of the Companies Act 2006.

We want to thank our funders, supporters and regulators, for their engagement throughout the year: Approved by order of the board oftrustees72S. soa signed on its behalf by: Gen 1 oR é Graham Edwards, Acting Chair of trustees

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The Disablement Association of Barking and Dagenham

Statement of Trustee Responsibilities for the year ended 31 March 2025

The trustees (who are also the directors of The Disablement Association of Barking and Dagenham for the purposes of company law) are responsible for preparing the Report of the Trustees 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 cach financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

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Auditors Report to the Trustees of The Disablement Association of Barking and Dagenham

Opinion

We have audited the financial statements of The Disablement Association of Barking and Dagenham for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Ireland’ (United Kingdom Generally Accepted Accounting Practice).

Basis of 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 financial statements section of our report. We are independent of the company 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 unqualified opinion.

Conclusions relating to going concern

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 charitable company'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. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course ofthe audit: e the information given in the trustees’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and e the trustees’ report has been prepared in accordance with applicable legal requirements.

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Auditors Report to the Trustees of The Disablement Association of Barking and Dagenham (continued)

Matters on which we are required to report by exception In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Report.

Responsibilities of directors As explained more fully in the trustees’ responsibilities statement set out on page 17, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements 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 aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company.

Our approach was as follows:

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3 November 2025 Dated:. ssiunaasnnascavs

The Disablement Association of

Barking and Dagenham

Statement of Financial Activities for the year ended 31 March 2025

Notes

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|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted| |fund|fund|2025|2024| |Income|£’s|£’s|£’s|£’s| |Donations,|Legacies &|Similar Income|3|4,119|.|4,119|17,815| |Charitable|Activities|-|Objects|4|3,511,820|750|3,512,570|3,691,591| |Investment Income|5|3,665|.|3,665|3,712| |Total Income|3,519,604|750|3,520,354|3,713,118| |Expenditure| |Charitable|Activities|-|Objects|6|2,518,342|11,300|2,529,642|2,591,965| |-|Administration|7|1,123,789|-|1,123,789|1,117,543| |Total|Expenditure|3,642,131|11,300|3,653,431|3,709,508| |Net (Expenditure)/Income|(122,527)|(10,550)|(133,077)|3,610| |Transfer between|funds|26,761|(26,761)|.|-| |Total Funds Brought Forward|194,651|38,284|232,935|229,325| |Total Funds|Carried|Forward|16|98,885|973|99,858|232,935|

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The statement of financial activities includes all gains and losses in the year. All income and expenditure derives from continuing activities.

The notes on pages 16-25 form part of these accounts.

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The Disablement Association of

Barking and Dagenham

Balance Sheet for the year ended 31 March 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |Notes| |2025|2024| |£’s|£’s| |Fixed|Assets| |Tangible|Fixed|Assets|10|190,178|125,767| |Current|Assets| |Debtors|11|308,868|339,757| |Cash|at bank|and|in|hand|137,365|501,550| |446,233|841,307| |Creditors:|amounts|falling due|within|one|year|12|(387,291)|(552,172)| |Net|current|assets|58,942|289,135| |Creditors:|amounts|falling|due|after more than|one year|13|(149,262)|(181,967)| |Net|Assets|99,858|232,935| |Represented|by:| |Restricted|funds|973|38,284| |Unrestricted|funds|98,885|194,651| |Funds|of the Charity|16|99,858|232,935|

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These accounts are prepared in accordance with the Charity SORP (FRS102) and the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The trustees acknowledge their responsibilities for complying with the requirement of the Companies Act with respect to accountingApproved byrecords the boardand ofthetrusteespreparation on 2sfas,of financial statements... and signed on behalf.

(Gorn ro)BS Graham Edwards (Acting Chair of Trustees)

Company no.: 2800290

The notes on pages 16-25 form part of these accounts.

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The Disablement Association of Barking and Dagenham

Statement of Cash flows for the year ended 31 March 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Cashflow|from|operating|activities:| |Net cash (used|in)/from operating|activities|(257,641)|269,126| |Cashflow|from|investing|activities| |Investment income|3,665|3,712| |Acquisition of|tangible|fixed|asset|(92,248)|(92,968)| |Disposal proceeds on|sale of|tangible|fixed|asset|2,160|-| |Cash|provided|from|investment|activities|(86,423)|(89,256)| |Cashflow|from|financing|activities| |Proceeds|from|bank|loan|.|206,000| |Repayment|of bank|loan|(20,121)|.| |Change|in cash|or cash|equivalents|(364.185)|385,870| |Cash|at 01/04/2024|501,550|115,680| |Cash|and|cash|equivalents|at 31/03/2025|137,365|501,550| |Analysis|of changes|in|net debt| |1|April 2024|Cash|flows|31|March| |2025| |£|£|£| |Cash|at bank|501,550|(364,185)|137,365| |Bank|loans|(note|12|and|13)|(206,000)|20,121|(185,879)| |Cash and|cash|equivalents|295,550|(344,064)|(48,514)| |Reconciliation|of net cash|from|operating|activities|2025|2024| |Net (expenditure)/income|(133,077)|3,610| |Interest received|(3,665)|(3,712)| |Loss on|fixed|asset disposals|2,546|-| |Decrease|in|debtors|30,889|220,779| |(Decrease)/increase|in|creditors|(177,465)|30,428| |Depreciation|23,131|18,021| |Net (used|in)/cash|from|operating|activities|(257,641)|269,126| |The|notes on|pages|16-25|form|part of these|accounts.|

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The Disablement Association of Barking and Dagenham

Notes to the Financial Statements for the year ended 31 March 2025

  1. ACCOUNTING POLICIES

The Disablement Association of Barking and Dagenham is a private company limited by guarantee domiciled and incorporated in England and Wales. The registered office is Pembroke Gardens, Dagenham, Essex RM10 7YP.

Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the 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 effective 1 January 2015 (The FRS 102 Charities SORP), the Companies Act 2006 and Charities Act 2011.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

The Trustees confirm that the Charity meets the definition of a public benefit entity under FRS 102.

Income

Voluntary income, grants and donations are included in income when they are receivable, except when the donors’ conditions have not been fulfilled, and then the income is deferred.

The income from fundraising ventures is shown gross, with the associated costs included in fundraising costs.

The charity receives the benefit of work carried out by volunteers and receives the use of facilities and equipment without charge. No value is placed on these gifts in kind within the accounts.

Expenditure

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.

Tangible fixed assets

Individual assets costing £500 or more are capitalised at cost.

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

Fixtures and fittings - 25% straight line Motor vehicles - 10% reducing balance Equipment - 25% straight line

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

Volunteer help The Trust receives support from a wide variety of volunteers. It is not practical to place a value on the time volunteered by all these persons, due to the variety of duties performed, the differences in time spent, and the sheer number of volunteers who gave of their time.

Pension costs

The Trust operates a defined contribution scheme for the benefit of some of its employees. The costs of the defined contributions are written off against incoming resources in the year they are payable, The assets of the scheme are held separately from the Trust in independently administered funds. The majority of the employees are members of a money purchase policy, which was set up to meet the government’s requirements regarding pension provisions for all staff. Contributions to the policy made on behalf of employees are also charged against incoming resources in the year they are paid.

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The Disablement Association of Barking and Dagenham

Notes to the Financial Statements for the year ended 31 March 2025

  1. ACCOUNTING POLICIES (CONTINUED)

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.

Going concern

The charity had net expenditure of £133,077 (2024: net income of £3,610) during the year ended 31 March 2025 and, at that date, the charity’s unrestricted reserves had reduced to £98,885 (2024: £194,651). These results for the year to 31 March 2025 are a direct result of the effects of the lift of all restrictions previously hindering the charity’s operations. Forecast and budgeted results and cash flows for the next 12 month period are positive and at the time of approving these financial statements the trustees have a reasonable expectation the charity can continue in operational existence for a period of at least 12 months from the date of signing these financial statements.

The charity therefore continues to adopt the going concem basis in preparing its financial statements.

Financial assets and liabilities The charitable company only has basic financial instruments.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

  1. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

In the application of the charitable company’s accounting policies, the trustees are required to make judgments, 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, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Key sources of estimation uncertainty

Useful economic lives of tangible fixed assets The annual depreciation charge for tangible fixed assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 10 for the carrying amount of the tangible fixed assets and note 1 for the useful economic lives for each class of asset.

Page 17

The Disablement Association of Barking and Dagenham

Notes to the Financial Statements for the year ended 31 March 2025

3. DONATIONS, LEGACIES AND SIMILAR INCOME

2025 2024
£’s £’s
Donations 4,119 17,815
4,119 17,815
INCOMEFROM CHARITABLE ACTIVITIES -OBJECTS
2025 2024
£’s £’s
GoldenYears - 5,000
TransportServices 2,473,811 2,185,402
Welfare Benefits 448,701 338,812
HaveringESS - 60,664
Personalisation & Personal Care Services 298,942 868,298
Travel Training 34,000 17,316
Core andOther Income 20,290 168,849
Community Development 236,076 -
Pembroke Gardens 750 47,250
3,512,570 3,691,591
  1. INCOME FROM CHARITABLE ACTIVITIES - OBJECTS

The above income includes £750 (2024: £47,250) which relates to restricted funds for Pembroke Gardens.

Page 18

The Disablement Association of Barking and Dagenham

Notes to the Financial Statements for the year ended 31 March 2025

  1. INVESTMENT INCOME
2025 2024
£’s £’s
Interest received 3,665 3,712
3,665 3,712
  1. EXPENDITURE ON CHARITABLE ACTIVITIES - OBJECTS
2025 2024
£’s £’s
TransportServices
Welfare Benefits		 2,022,868
161,274		 1,818,190
174,674
Community Development
Pembroke Gardens		 81,812
11,300		 -
56,192
Personalisation & Personal Care Services 230,505 530,270
Travel Training 21,883 12,639
2,529,642 2,591,965

The above expenditure includes £11,300 (2024: £56,192) which relates to restricted funds for Pembroke Gardens.

All of the above expenditure relates to direct costs of the charity and staff costs have been allocated to the individual charitable activities.

  1. CHARITABLE ACTIVITIES - ADMINISTRATION
2025 2024
£’s £’s
Sales and office costs 1,108,789 1,103,743
AuditFee Fee 15,000 13,800
1,123,789 1,117,543

The above expenditure includes £nil (2024: £nil) which relates to restricted funds.

Page 19

The Disablement Association of

Barking and Dagenham

Notes to the Financial Statements for the year ended 31 March 2025

8. NET INCOME/(EXPENDITURE)

Netincome/(expenditure) for theyear is stated aftercharging: 2025 2024
£’s £’s
Depreciation 23,131 18,021
Audit fees 13,250 12,500
Non audit fees paid tothecompany’s auditor 4,222 2,580
Operatingleasecharges 551,214 458,010
  1. STAFF COSTS

No remuneration was paid to trustees in the year. During the year one employee (2024: one) earned between £60,000 and £70,000 per annum. During the year no employees (2024: one) earned between £70,000 and £80,000 per annum. During the year one employee (2024: one) earned between £80,000 and £90,000 per annum.

Remuneration of the Charity’s key management personnel in the year was £403,641 (2024: £328,011).

2025 2024
£’s £’s
Wagesand salaries 2,044,750 2,066,218
Social Security 163,532 160,183
Pension 46,827 50,309
2,255,109 2,276,710
2025 2024
No ofemployees by functions:
Welfare Benefits 6 8
Personal Care Services& Travel Training 48 52
Corporate Services 13 14
Mobility Services 59 54
Community development 5 -
131 128

Page 20

The Disablement Association of

Barking and Dagenham

Notes to the Financial Statements for the year ended 31 March 2025

10. TANGIBLE FIXED ASSETS

Equipment Vehicles Total
Cost £’s £’s £’s
At01/04/2024 89,248 333,714 422,962
Additions 2,978 89,270 92,248
Disposals - (35,000) (35,000)
92,226 387,984 480,210
Depreciation
At 01/04/2024		 82,740 214,455 297,195
Charge inyear 3,407 19,724 23,131
Eliminatedondisposal . (30,294) (30,294)
86,147 203,885 290,032
As at31/03/2025 6,079 184,099 190,178
As at31/03/2024 6,508 119,259 125,767
11. DEBTORS
2025 2024
£’s £’s
Trade debtors 257,158 180,439
Prepaymentsandaccrued income 51,700 159,181
Otherdebtors 10 137
308,868 339,757

Page 21

The Disablement Association of

Notes to the Financial Statements for the year ended 31 March 2025

  1. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Barking and Dagenham

2025 2024
£’s £’s
Bank loans and overdrafts 36,617 24,033
Trade creditors 105,902 150,382
Accruals 58,309 100,718
Deferred grants 76,358 133,895
Othertaxes and social security costs 48,294 58,774
Conduitfunds (note 15) 57,750 81,820
Other creditors 4,061 2,550
387,291 §52,172
Deferred Grants At Ist Released Deferred in At31st
April2024
£’s		 in theyear
£’s		 theyear
£’s		 March 2025
£’s
HAF income (1) 8,603 (8,603) 8,611 8,611
LBBD Young Carers Income 62,933 (62,933) - -
LBBD BenefitsCap
LBBD Advocacy (2)		 6,909
.		 (6,909)
.		 -
27,637		 .
27,637
LBBD Localities Lead 9,336 (9,336) - -
Children inNeed (3)
GoldenYears Trip (4)		 .
-		 .
.		 9,000
1,110		 9,000
1,110
LBBD PIP OfficerSupportIncome 10,614 (10,614) - -
LBBD Eligibility Project
CadentIncome (5)		 5,500
30,000		 (5,500)
(30,000)		 :
30,000		 -
30,000
Total 133,895 (133,895) 76,358 76,358

Income has been deferred due to:

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The Disablement Association of Barking and Dagenham

Notes to the Financial Statements for the year ended 31 March 2025

13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

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||||||| |---|---|---|---|---|---| |2025|2024| |£’s|£’s| |Bank|loans|and|overdrafts|149,262|181,967| |149,262|181,967|

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  1. OPERATING LEASE COMMITMENTS

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |At the|reporting|end date the|charity|had outstanding|commitments|for|future|minimum|lease|agreements|under non-| |cancellable|operating|leases,|which|fall|due|as|follows:| |2025|2024| |£’s|£’s| |Due|within|1|year|480,231|82,200| |Due|between|2|and|5|years|84,246|104,196| |Due|after|5|years|-|1,950| |564,477|188,346|

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  1. CONDUIT FUNDS

DABD administrates funds on behalf of The London Borough of Havering and The London Borough of Barking & Dagenham and this activity is recognised in the accounts as conduit funds. The beneficiaries of the funds are determined by The London Borough of Havering and The London Borough of Barking & Dagenham. The movement in conduit funds during the year are as follows:

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||||||| |---|---|---|---|---|---| |The|London|The|London|2025|2024| |Borough|of Barking|Borough|of| |&|Dagenham|Havering| |£’s|£’s|£’s|£’s| |Balance|brought forward|59,750|22,070|81,820|35,753| |Funds|received|.|-|-|932,000| |Funds|disbursed|(6,000)|(22,070)|(28,070)|(885,933)| |Balance carried|forward|53,750|-|53,750|81,820|

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The Disablement Association of

Barking and Dagenham

Notes to the Financial Statements for the year ended 31 March 2025

16. MOVEMENT INFUNDS
2025 At 1* Income Expenditure Transfers At31"
April
2024		 March
2025
£’s £’s £’s £’s £’s
Unrestricted Funds 194,651 3,519,604 (3,642,131) 26,761 98,885
Restricted Funds - Golden Years 6,254 - - (6,254) .
Restricted Funds- Kickstarters 20,507 - - (20,507) .
Restricted Funds - Pembroke Gardens 11,523 750 (11,300) - 973
232,935 3,520,354 (3,653,431) - 99,858
2024 At 1* Income Expenditure Transfers At31*
April
2023		 March
2024
£’s £’s £’s £’s £’s
Unrestricted Funds 182,099 3,665,868 (3,653,316) . 194,651
Restricted
Funds - Golden Years		 6,254 . - - 6,254
Restricted Funds - Kickstarters 20,507 - - - 20,507
Restricted Funds - Pembroke Gardens 20,465 47,250 (56,192) - 11,523
229,325 3,713,118 (3,709,508) - 232,935
Golden Years
ThePatGillam ‘Golden Years’ Legacy. Enabling independenceby reducing isolation.
Kickstarters
Fundingprovided to create newjobs for 16 to 24 year oldson universal credit.
Pembroke Gardens
This is for costs towards the refurbishment ofthe weekend/evening club forchildren and young people with disabilities.
17. ANALYSIS OF NETASSETSBETWEENFUNDS
. Restricted
funds		 Unrestricted
funds		 Total
£ £ £
Fund balances at31 March 2025 are represented by:
Tangible fixed assets
Debtors
Cash atbank and inhand		 -
.
973		 190,178
308,868
136,392		 190,178
308,868
137,365
Creditorsdue inoneyear
Creditorsdue afteroneyear		 .
-		 (387,291)
(149,262)		 (387,291)
(149,262)
973 98,885 99,858

Page 24

The Disablement Association of

Notes to the Financial Statements for the year ended 31 March 2025

Barking and Dagenham

ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONTINUED)

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |Restricted|Unrestricted| |funds|funds|Total| |£|£|£| |Fund|balances|at 31|March|2024|are|represented|by:| |Tangible|fixed|assets|-|125,767|125,767| |Debtors|-|339,757|339,757| |Cash|at|bank|and|in|hand|38,284|463,266|501,550| |Creditors due|in one|year|-|(552,172)|(552,172)| |Creditors|due|after one year|-|(181,967)|(181,967)| |38,284|194,651|232,935| |RELATED|PARTY TRANSACTIONS|

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There were no related party transactions during the year.

  1. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

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|||||||| |---|---|---|---|---|---|---| |Unrestricted|Restricted| |fund|fund|2024| |Income|£’s|£’s|£’s| |Donations,|Legacies &|Similar Income|17,815|-|17,815| |Charitable|Activities|- Objects|3,644,341|47,250|3,691,591| |Investment Income|3,712|-|3,712| |Total|Income|3,665,868|47,250|3,713,118| |Expenditure| |Charitable|Activities|-|Objects|2,535,773|56,192|2,591,965| |-|Administration|1,117,543|-|1,117,543| |Total|Expenditure|3,653,316|56,192|3,709,508| |Net Income/(Expenditure)|12,552|(8,942)|3,610| |Transfer|between|funds|-|-|-| |Total Funds Brought Forward|182,099|47,226|229,325| |Total Funds|Carried|Forward|194,651|38,284|232,935|

----- End of picture text -----

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