Charity registration number.. 1027205 Latin American Disabled People's Project Annual Report and Financial Statements for the Year Ended 31 March 2025 Field Sullivan Limlted 9 Hare & Billet Road Blackheath SE3 ORB
Latin American Disabled People's Project Content5 (continued) Reference and Admlnistrative Details Trustees, Report 2to14 Independent Examiner's Report 15to16 statement of FinancSal Activities 17 Balance Sheet 18 Notes to the Flnancial Statements 19to30
Latin American Disabled People's Project Reference and Administrative Details Trustees Delia Bonllla Lucia Cruz-Alcantra Martha Torres Jose Norbey Valencia Cardona Laidy Lorena Gutierrez Leon Luz Magnolia Castsnio Robert Nilson Riano GarLon Nancy de las Mercecedes Questa barba Jose Perez Sanchez Angelica Arango 1027205 Charlty Registration Number Principal Offlce 102 Harper Road Southwark London SEI 6AQ Independent Examiner Fleld Sullivan Limited 9 Hare & Billet Road Blackheath SE3 ORB Page I
Latin American Disabled People's Project Trustees, Report The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2025. The Trustees confirm that the Trustee Report and financial statement of the charity comply wlth current statutory requirements, the requirement of Its trust deed and the provisions of the Statement of Recommended Practice (SORPI "Accounting and Reportlng by Charities" issued in March 2005. STRUCTURE AND GOVERNANCE Governing Instrument Latin American Disabled People's Project is a registered charity governed by its constitution. Charity number:1027205. The organisation is an unincorporated charity, registered on 15 October 1993. The charity was established under constitution dated 12 April 1992 as amended 25 Aprll 1993 as amended February 2006 and March 2011. Recrultment and Appolntment of Trustees Members of the Association who are present at the Annual General Meeting will vote from nomlnatlon forms for the election of officers, members of the Management Committee and any other officer of the Association. A minimum of eight and a maximum of twelve members of the Associatlon are elected at the Annual General Meeting. 50°A of the Management Committee members should be disabled members of the Assoclatlon. Up to three associate members of the Association lindivldual or the representative of another organisationl can be co-opted by decision of the Management Committee,. these co-opted members should not have voting rlghts. If necessary, a disabled member of the Management Committee may use the services of a duly registered advocate to facilitate participation. However, the advocate should not be a member of the Management Committee and should not exercise any discretion of power on behalf of disabled people. The LADPP Management Committee members are from Spanish and Portuguese-speaking backgrounds and are very well acquainted with the community they serve. The Commlttee includes servlce users with first-hand experience of the issues affecting Spanish and Portuguese speakers with dlsabllitles and their communities. The Committee meets every month and has a review annually. Page 2
Latin American Disabled People's Project Trustees, Report (continued) The Committee members during the year endlng on 31 March 202S were: Chalr'.Maria Brumllde Hermosa Nunez. Vlce Chair:Lucla Cruz Alcantara. Treasurer:Margui Puentes Calderon, Secretary: Elizabeth Santa Cruz Mollna Other Members: Antonlo Higueeros Sanchez, Martha Isabel Torrez Castellano, Deli3 Maria Bonllla Moreno, Patricia Agulrre Cuervo, and co-opted member Richard Kaloko, The members of the Board of Trustees of the Charity elected on 26-April-2024 on the date that the report and accounts were approved are115ted on page l. Addltlonal Consultancy and Support provided by.'Consultant Team Advice UK, Capacity building Training team from Community Southwark. Chlef executlve.. Jhon Jalro Marulanda Garzon-community Development and LASPP Project Director Management Structure, Recrultment and Training The governing body Is responsible for policy and overall management. The board has set up three sub-commlttees wlth defined responsibilities from the main commlttee.. Finance Human Resources Social and Cultural Activities Through this financial year 24-25 LADPP has sevent paid members of staff.. a part-tlmecommunity Developmen& LADPPProJect Directorresponsible for the office coordination of all services provided by LADPP, fundraising and supervlsion of staff; and acommunlty Support & Representation Worker CYFP & DDPOresponsible for delivering the community support project, health, advice and representation, and community integration activities to all members, Chlldren, Youth and Families and Deaf & Disabled users and their communities.Community Integration, Skills for Work & Welfare Advice Worker, offering services to users regarding employment and welfare advice, English, one-to-one language support, and IT classes, employment workshop and trainlng.Wellbeing, Mental health & Volunteer Services Worker,aims to Improve the quality of life and mental health support to users through alternative therapies, one to one support and community support groups, befriendlng services, networking, and access to health services as well as being responsible for the volunteer program for the organisation. Page 3
Latin American Disabled People's Project Trustees, Report (continued) Welfare representation advice and Income maxlmisatlon for Lewisham Re51dents,who is responsible for delivering welfare benefits representation and income maximisation,in partnershlp with Lewisham Food Bank for the Spanlsh and Portuguese community resident in the borough of Lewisham.Communlty IT, Social Medla & Digital Support Worker, responsible for keeping up to date the organisation IT, social Media and Digital Services as well as offering staff, volunteer and memberslusers tralnlng and support. Slnce January 2025 we started deliverv then Woman Urgen Support Projsect n aims to help womens to become financily olndependent, helping them to access the support they need, giving training and worshop delivering English and employment workshops, as well as delivering housing advice to aboid homelessness We continue delivering in Volunteer basis the following projects and services.. Communlty Housing and Homelessness Worker, delivering housing & Homelessness advice, case work, since June 2024 the project has been delivered In a volunteer basis supervise by the senlor advice worker. Community Food Bank Support servlcessupporting famllies through the impact of COVID-19 pandemic and high "Cost of Living" affectlng the community, and the society world wild. Case Court Appeal Work and Representatlonto users and thelr communities on a volunteer basis supported by the Community Development and LADPP Project Director and two volunteers, The organisation also had the support of a team of 65 volunteer5 who provide service5 such as interpreting and translation, IT classes, social media and digital services, reception, advice, administrative support, user development and volunteer services, organising placements, social and cultural activlties, bookkeeping and accounts. All volunteers who work with children and vulnerable adults are subject to DBS checks carried out by UKCrbs. LADPP works with local volunteer organisations and takes part in volunteer fairs to attract further volunteers. We also recruit staff through our website, public websites, social media platforms, Facebook, twltter and through the local volunteer organisation and Latin Amerlcan press. We ensure that potential members are referred to us through close links with Government offices, NGOS and other Latin American organisations. Staff and volltnteers are trained on-site by their supervisors and peers. Training in speclflc subject areas and skills is offered through local and national organisations such as Community Southwark, HMRC support services, ACAS, Disability Right UK, Refugee Council, Child Poverty Action Group, and Advice UK. We also collaborate with Southwark Law Centre, the Portuguese Community Centre, and foodbank all around London through referrals and/or Soint workshops. Tralning is also provided through partnerships with Shelter London, Including London, Evelyn Oldfield Unit, Southwark Council, Southwark NHS services, Community Southwark, and other local voluntary organisations. LADPP is a member of SLAN Southwark Latin American Network and Southwark Disabllltv Network. Page 4
Latin American Disabled People's Project Trustees, Report (continued) Inductlon and Trainlng of Trustees The Management Committee had undertaken the following training.. -Roles and Responsibilitles of MC members. -Employment Law update. -well-being and Mental health at work -welfare and Universal Credit Workshop. -Disability welfare -Plannlng an organisation financial budget. -English & IT classes. -Fundraising -Debt and Income maximisation Relatlonship between Funders and Commlttee Members There is no known relatlonship between any funders and any member ofour Management Committee. Charlty Alms 'LADPP aims to improve the quality of life, independence and community integration of disabled and non-disabled Spanish and Portuguese speaking people, their carers, families, and communities living in London through information, training, advlce, representation, interpreting, advocacy, social and cultural events, and user development and volunteering opportunities. Our services are based on equal opportunitles, confidentiality. empathy, and a non-judgemental approach towards our users" We have referred to the guidance contalned in the Charity Commission's general guidance on public benefit when reviewing our aims and objectlves and in plannlng our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set. We therefore have a formal complaints policy whereby all complaints regarding the staff/volunteers/service are revlewed by the Chief Executive and trustee. Page 5
Latin American Disabled People's Project Trustees, Report {continued) How our actlvltles deliver publlc benefit The charity carries out a wide range of activities in pursuance of its char5table aims. The trustees conslder that these activities, summarised below, provide benefit both to those who use our services and to the wider community in London, respondlng to the needs during COVID-19 pandemic and "Cost of Living" in the community. These benefits disabled and non-disabled people and those suffering from chronic illnesses by developlng their self-confidence, well-being, mental health, language support, IT and social media, si114work, welfare, appeal representation, volunteer opportunities, community Integration and social skills as well as helplng them to access services according to their needs and disabilities. We are also supporting and helping the Spanish and Portuguese community to integrate into this society. Actlvlties endlng March 2025. Key activlties In 2024-25 included: During this financial year, with the valuable support of our funders, LADPP has contlnued to maintaln and expand Its services to meet the evolving needs of our community, particularly in response to the ongoing effects of the COVID-19 pandemic and the increasing cost of living. We introduced new methods of service delivery, with staff and volunteers adopting a hybrid working model operating both remotely and from the offlce. This approach enabled us to malntain close contact with service users and respond more effectively to their needs. The organisation also made significant progress in updating its internal IT Infrastructure. We implemented AdvicePro, a case management system that allows us to securely and systematically record all advlce work dellvered. Additionally, we expanded our use of Microsoft 365, which enhanced our ablllty to communicate both Internally and externally through Microsoft Teams, Zoom, and other digital platforms ensuring that we could continue to meet the hlgh demand for our services. We also resumed in-per50n engagement by inviting users back to our offices to partlcipate in our social and cultural activltles, Through the implementation of workshops and tralnlng sessions, we have increased social contact with users and strengthened ties with their communitles. Furthermore, we continued to expand our digltal services and presence on social media, allowing us to develop innovative ways of delivering services and projects. Communication channels were also broadened through the use of WhatsApp, telephone support, Skype, and other applications. These tools have been Instrumental in delivering the followlng projects and services.. Page 6
Latin American Disabled People's Project Trustees, Report {continued) communlty Support & Integratlon d/Deaf and Dlsabled people{DDPO) Project From January 2024 to March 2025, we deliver 587 drop in sessions and 346 appointment5 We delivered 90 training sessions where 150 attended and 24 workshop where 226 users attended. 1309 users benefit from the proSect. 'Communlty Sk1115 for Work & Welfare Worker This financial year 938 user were advised remotely, 456 users were advice face-to-face and we delivered 9 workshop and training In different welfare and skill for work subjects were 98 user attended. 1492 users benefited from the project. Wellbelngi Mental health & Volunteer Servlces Worker From April 2024 to March 2025 39 Zumba classes for people wlth reduced mobility. 95 participants. 13 Social actlvities such as bingo and coffee afternoons have had an average of 455 participants. 49 Our volunteer therapist from Nuestro Oido Amigo has provided support through 5-7 sessions per person, totalling an average of 294 sessions. 42 A total of knitting classes have been held throughout the year. wlth an average of 150 particlpants. 43 This year, we have held Chalr Yoga and Yoga classes with an average attendance of 72 particlpants. 47 Throughout the year, we have also offered Fabric Paintlng classes, reachlng an average of 250 participants. 38 The Social Integration Group, whSch includes coffee afternoons, has welcomed an average of 105 participants. 51 Wellbelng and Mental Health workshops have been delivered both in person and through Social platforms like Zoom, reaching an average of 450 partlclpants. 95 The Wellbeing and Mental Health therapeutlc crafts group focused on staylng connerted and feeling safe, wlth an average of 420 participants. 19 Wellbeing consultations provided support to clients in accesslng healthcare services and related social assistance, benefiting an average of 190 people. 45 Online English classe5, SUPPOrted by our wonderful volunteer teacher Samuel, have reached an average of 150 partlcipants. 2631 users benefited directly from the project and 250 indlrectly beneflts from servlces Page 7
Latin American Disabled People's Project Trustees, Report (contlnued) Welfare representation advlce and Income maximlsatlon Lewisham Re51dents Lewisham Is a vibrant London borough with one of the highest concentration of Latin American's in London as stated by the Latin American Bureau. This financial year a sum of £137,253.47 was made In either financial support this includes savings through councll tax reductions, receiving universal credit and other financial benefitst. The project is dellvered to three food bank sltes: Lewisham, Forest Hill & Perry Rise, and an Overall 754 vouchers have been distributed. The fulfilled vouchers have aided 2923 people, of which 1639 are adults and 1284 are children. 2923 user benefited dlrectly from project servlces and foodbank support. IT, Social Medla and Dlgltal Projectto help and support the organlsation development of new IT systems for staff, volunteers and the community that will allow the delivery and access to services and project, This project is designed to respond to the speciflc needs of our community, promoting its autonomy, integratlon and well-being. Through our activities, we seek to build a more connected, informed and resilient community. We Offer,, computer and soclal media classes twice a week, covering platforms such as Zoom, WhatsAppi and Facebook. -Provide training on cybersecurity and data protectlon to help users navigate onllne safely -support users in applying their new skills by organising support groups and online workshops on various topics. -Help participants develop dlgital confldence to communlcate with famlly, friends, and service providers. -Enable participants to ensage in virtual activities and support networks, reducing loneliness and improvlng mental well-being. We delivered 80 classes where 400 user benefited as well a5 300 users beneflted by technical support sessions. Page 8
Latin American Disabled People's Project Trustees, Report (continued) 700 user benefited directly from the project and around 500 Indirectly benefited from the project and servlces. 'Community Houslng Advlce and repre5entatlon This project come to an end in July 2024, and we have applied to funders to consider to extend the project due to the excellent impact It's have In helping the community with their housing Issues that has increase due to COVID-19 Pandemic, And the high "Cost of Living that are leadlng user in risk of become homelessness, In the last vear of the project 295 user had face to face appointments and 210 user by phone; we delivered 4 workshop in housing and prevention of homelessness and dealing with local authorities and private landlords and 110 user benefited. 615 user benefit directly from the project and 180 users benefit Indirectly as being a care of family member of members/user5 The Women Urgent Support Project aims to help women become financially independent by providing access to the support they need. The project offers training and workshops, including English and employment workshops, and provides housing advice to help prevent homelessness. From January to June 2025, the Women's Urgent Support Project IWUSPI at LAOPP provided vital support to 390 Spanish and Portuguese-speaking women and their families faclng financial hardship. Food Bank Referral servlces.. From April 2024 and March 2025 We help to dellvef 389 food parcels from the food Banks; during this year 1167 user benef ited from thls servlces 'So¢lal and Cultural Actlvltles Thls year we started deliverlng social and cultural activities bringing users and the community to fundraising events, workshops and training, implementing one to one support servlces to users and using digital services and social media through telephone consultation and Zoom meeting to users keeping then well informed about any progress In the provislon of health treatment and access to vaccination programmes delivered by the NHS and government services. * Training We continued to offer language support services delivering English and IT classes to our users and their families. In partnership with another Internal project and the volunteer project we had: 105 classes have been delivery,. through this time student had attended, 2415 -we also provided in-house training in health & Safety at Work, housing, Tax Credit, Self-employment, health, and social welfare, It and digital services and social media where 340 users attended by ZOOM and social media apps Page 9
Latin American Disabled People's Project Trustees, Report (continued) 2755 users benefited from these services. We also booked training courses for staff, Management Committee and volunteers with organisations such as Advice UK, EOU, CPAG and Community Southwark, Directory of Social Change and Institute of Fundraising, Cit12en Advice Forum and Disability Rights delivered by ZOOM and Skype and social media. * Interpretlng LADPP continued to offer an interpreting service for user5 who are unable to access the statutory servlces thev approach. This enables our members to overcome language and disability barrlers in situations such as important medical appolntments and interviews with statutoiy agencies. This service Is provided by a group of volunteers and125 users have benefited from thls services Referrals LADPP receives referrals, 51gn posted from various government offSces and other non-governmental organlsatlons. We also refer our clients to various departments and statutory bodies such as Soclal Services and other specialised advice agencies such as the Cltizens, Advice Bureau. We also work closely with Shelter London. Regular contact is also made with other Latin American Organlsations. Throughout these difficult times due to the pandemic, we are committed to provide the best services available to our service users, which will, In turn, benefit the wlder Spanish and Portuguese speaking community, 35 Internal referral servlces and 8 external referral servlces where made. * Partnerships We continued our partnerships with the Lambeth Refugee Health Team and with the Lambeth Southwark Lewisham NHS-PCT and Naz Latina Project. -volunteer networking with Foundation for International Studies and local colleges and secondary schools and Community Sosjthwark volunteer services. We contlnued our referral housing surgery with Shelter London. We contlnue in Partnership with local foodbanks, including providing referrals for users who are in immediate need of baslc resources and providing interpretation servlces for the foodbanks. We hold referral vouchers for Norwood & Brixton and Peckham and Waterloo foodbanks, and we are members of the pllot online system so we can refer users to any foodbank in the UK. -we continue taken part in the Southwark Latin American Network and take part Southwark Disability Network. Page 10
Latin American Disabled People's Project Trustees, Report (continued) Membershlp LADPP is a member-led organisation. Our members come from Latin America, Spain and Portvgal and Africa. We are now expanding our membership to non-disabled people from the Spanish and Portuguese speaking community living In London. Most of our members are refugees, with Indefinite Leave to Remain, British Citlzenshlp and EU citizenshlp. * Many are elderly. Many live in households in recelpt of means-tested benefits. * Most have not acquired basic knowledge of the English language. Many have one or more ofthe followina: 'Long Covld-19 health Impact. Learning impalrment, * Physlcal disability. * Mental health problem. * Sensory disabilitv. Chronic illness. * Terminal Illnes5. This year the organlsation has renew his basic insurance and keep up-date with the membership to organlsatlon offering capacity building and networking of services support that will allow us to continue a professional service for the community. The project has a total of 1790 registered members-users, and for thls flnanclal year 14650 users members of the communlty beneflted from our servl¢es through thls year, We hold the accreditatlon from theAdvl¢e Quality Standard -AQS- forthe Advice and Representation services with Case Work in Housing, Disability and welfare. Plans for the Year: Aprll 2025- March 2026 Servlce Dellvery With the continued support of funders, local authorities, staff, volunteers, and the wider community, LADPP remains committed to mitigating the long-term impacts of the global COVID-19 pandemic and the ongoing cost-of-llving crisis on our beneflclaries. Page 11
Latin American Disabled People's Project Trustees, Report {continued) We will maintain a hybrld mode5 of servlce delivery, ensurlng advice services includlng welfare, houslng, disability, and employment support are accessible through both one-to-one appointments and remote consultations. Contact will be sustalned via phone, email, social medla, and our website, allowing us to reach users effectively In their homes and within the community. We will continue to work closely with local authorities, Including Southwark Councll, through the Common Purpose Grant, to sustain the key projects currently delivered by the organisation, To enhance service dellvery and sustainability, we are launching a new fundraising campaign using social media and digital platforms. This initiatlve aims to secure funding for essential IT and communication equlpment and to support the operational costs of our new office premises. Partnerships We plan to strengthen our collaborative networks by engaging with local and London-wide forums and urnbrella organisations. These partnerships will ensure the specific needs of Latin American disabled people and those from minority ethnic backgrounds are represented in broader pollcy and servlce development agendas, Consultatlon and User Involvement We are committed to increasing service user involvement shaping the services they receive. Building on our consultation processes, we aim to develop user-led services that reflect the lived experiences and needs of our communlty. Service users will have more opportunities to participate in the planning. delivery, management, and evaluation of projects, contrlbuting to a more inclusive and representative organisation. We will continue working to reduce social exclusion and discriminatSon by ensuring equal access to services and by promotlng greater community integration, ultimately enhancing users, quality of life. Support Group Our support group for isolated users and those facing mental health challenges wlll continue to be a prlority. The group will provide a safe, neutral space where participants can meet regularly to share concerns and experience5. It will also allow members to co-deslgn and lead events and activities, fosterlng empowerment and communitv connection Digital Access and Communlcatlon We wlll continue promoting LADPP'S services to reach new potential beneficiaries through our website and social media platforms, Users can access information and support via our dedicated advice email lladppadvice@ladpp.org.ukl and our official website lwww.lad .or We will also utilise platforms such as Facebook, Twitter, Llnkedln, WhatsAppi Instagram, YouTube, Skype, Zoom, and Google Drive to ensure ongoing connectivity and service accessibility. Page 12
Latin American Disabled People's Project, Trustees, Report (continued) Communlty Office Hub- Elephant and Castle Since May 2021. LADPP has been implementing an Office Administration and Community Assistance Project, aimed at establishing a dedicated "Office Hub" for the Latin American community in the Elephant and Castle area. The office functions as a central access point for information, communlty support, training sessions, and workshops, We will continue working with the Management Committee and Office Director to make this hub a welcoming, Inclusive, and functional space. Income Generatlon and Flnancial Sustalnablllty In light of financlal pressures affecting the voluntary and community sector, we will prioritise efforts to ensure the charlty's sustainability. This Includes developing new income streams through public donations, fundraising activities, and dlEltal campaigns using platforms such as Zoom, Skype, and WhatsApp. These initiatives are vital for supporting core costs and malntaining our service offer throughout ongoing economic challenges. Social and Cultural Activities Recognising the importance of social and cultural initiatives to community wellbeing, we will continue to deliver these activities In accordance with current publlc health and government guidance. Outdoor gatherings will be organised for up to 30 participants where possible, while digital platform5 such as Zoom, Skype, and WhatsApp wlll also be used to engage the community, combat Isolatlon, and support our fundraising efforts. Transactlons & Flnanclal Position: The statement of financial activities shows income for the year of £131,622 with expenditure of £140,977. At the end of this year, we carried forward unrestricted funds of £17,317 and £5,459 of restricted funds. Reserves Policy: We alm to keep a reserve of at least £6,000 as contingency for emergencies and unexpected expendlture. At the year-end we had £35,392. Risk Asse55ment: The management committee has taken various steps to reduce risks to which the organisation is exposed.. The survival and expanslon of the organlsatlon Is reliant on obtaining external funding through this difficult time. We are conscious that access to funds is increasingly competltive. We continue to work to secure fundlng, investigating new sources of funding and to continue implementing and developing the LADPP long-term funding strategy. For the last 10 years we have been developing our own fundraislng activities which have allowed the organisation to cover basic financial expenses but we still require the support from funders towards the support of the main community pro]ects and services and runnlng cost of the new office space, Page 13
Latin American Disabled People's Project Trustee5' Report (continued) Our premises are insured and insurers have confirmed through assessments that they are securp. A Management of Aggression and Violence policy has been established with the aim of reducing the risk of staff exposuTe to vlolent situatlons and increaslnE their security in potentially dangerous situations. Fixed Assets: tADPP has offlce equipment and furniture valued and Insured at £20,000. Statement of Trustees, Responsibllltles charity Law requires the Trustees to prepare financial statements for each financial year whlch give a true and fair view of the state of affairs and of the profit and loss of the charlty for that period. In preparing the financial statement5 the trustees are required to: select suitable accounting policles and then apply them consistently. Make judgements and estimates that are reasonable and prudent. Prepare the fln3ncial statements on a going concern basis unles5 It 15 inappropriate to presume that the charitv will eontinue in business. *Providlng a safe working sp3ce and environment for staff, volunteers, uses and the community. The Irustee5 are responsible for keeping proper accounting record5 which disclose with reasonable accuracy at anv time the flnancial positlon of the charlty and to enable them to ensure that the flnanclal statements comply with SORP155ued by the Charitie5 Commission. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the preventlon of fraud and other Irregularities, The annual report was approved by the trustees of the charity on . signed on its behalf by: Lucla Cruz-Alcantra Trustee Page 14
Latin American Disabled People's Project Independent Examiner's Report to the trustee5 of Latin American Disabled People'5 Project I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which comprise the Statement of Flnancial Activities, the Balance Sheet and related notes. This report is made solely to the charitls trustees. as a body, In accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters l am required to State to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work. for this report, or for the opinions I have formed. Responslbllities and basls of report As the charity trustee5 of Latin American Disabled People's Project you are responsible for the preparation of the accounts in accordance with the requirements of the Charitles Act 20111'the Act'l. I report In respect of my examination of the Latln American Disabled People's Project's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directlons given by the Charity Commisslon under Section 14515llbl of the Act. An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinlon on the financial Statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide, Consequently l express no opinion as to whether the flnancial Statements present a 'true and fairf view and my report is limited to those specific matters set out in the independent examiner's statement. Independent examinerf5 Statement I have completed my exan)ination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of Latin American Disabled People's Project as required by section 130 of the Act,. or 2. the financial statement5 do not accord with those records; or 3. the financial statement5 do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities IAccounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection wlth the examination to which attention should be drawn in thi5 report in order to enable a proper understanding of the accounts to be reached. Page IS
Latin American Disabled People's Project Independent Examiner's Report to the trustees of Latin American Disabled People's Project (continued) TIM Sullivan FCA Field Sullivan Llmited 9 Hare & Billet Road Blackheath SE3 ORB Date.. Page 16
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Latin American Disabled People's Project (Registration number: 1027205) Balance Sheet as at 31 March 2025 2025 2024 Note Fixed assets Tangible assets 13 1,250 1,871 Current assets Debtors Cash at bank and in hand 14 7,267 20,508 5,938 34,016 Is 27.775 39,954 Creditors: Amounts falllnE due wlthin one year 16 16,2491 19,6941 Net current assets 21,526 30,260 Net assets 22,776 32,131 Funds of the charitv: Restricted Income funds Restrlcted funds 5,459 22,272 Unre5trlcted income funds Unrestricted fund5 17,317 9,859 Total funds 19 22,776 32,131 The financial statements on pages 17 to 30 were approved by the trustees, and authorised for issue on and signed on their behalf by.. Lucia Cruz-Alc£ntra Trustee The notes on page5 19 to 30 form an integral part of these financial statements. Page 18
Latin American Disabled People's Project Notes to the Financial Statements for the Year Ended 31 March 2025 I charity status The charity 15 domiciled in England and Wales. The address of it5 registered office 15.. 102 Harper Road SEI 6AQ 2 Accountirbg po5icles Statement of compliance The financial statement5 have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financlal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffectlve I january 20191 Icharities SORP IFRS 1021 Second edition October 20191, the Financlal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. They also Comply with the Companies Act 2006 and Charitles Act 2011. Basis of preparation Latin American Disabled People's Project meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention wlth items recognlsed at cost or transaction value unless otherwise stated in the relevant notelsl to these accounts. Exemption from preparlng a cash flow statement The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not included a cash flow statement In these financial statements. Going concern The financial statements have been prepared on a going concern basis. The trustee5 assess whether the use Df going concern 15 appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements. There are general concerns in the charity sector regarding the financial impact that the charlty sector is passing though due to the lack of financial 5UPPOrt from local authorities central government, trust and foundation in addition to the high cost of living affection us all leaving the charity sector in a very weak financial situation and Is challenge for us to overcome thi5 finding the way to gain the necessary flnancial support we need to continue delivering services for the community, Even with all the financial pressure we have there is not any risk of the organisation c105ure at least for the next two years as they alm to gain new funding to support the project. Page 19
Latin American Disabled People's Project Note5 to the Financial Statements for the Year Ended 31 March 2025 Icontinuedl Judgements and key source5 of estimation uncertaintv In the application of the charity's accounting policies, the trustees are required to make judgements, estimate5 and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimate5 and 35sociated assumptions are based on historlcal experience and other factor5 that are considered to be relevant. Actual result5 may differ from these estimates. The estimate5 and underlying assumptions are reviewed on an ongoing basis. Revision5 to accounting estimates are recognised in the periods in which the estimate is revised where revisions affects only that perlod, or in the period of the revision and future periods where the revisions affects both current and future periods. Income and endowments Voluntary Income including donations, gifts, legacies and grants that provlde core funding or are of a general nature is recogni5ed when the charity has entitlement to the income, It Is probable that the income will be received and the amount can be measured with sufficient reliability. Donations und legacies Donations and legacies are recogni5ed on a receivable basis when receipt is probable and the amount can be reliably measured. Grants receivuble Grants are recognised when the charity has an entitlement to the funds and any condltions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised a5 a liability and included on the balance Sheet as deferred Income to be released. Investment income Divldend5 are recogni5ed once the dividend has been declared and notification has been recelved of the dividend due. Expendlture All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it 15 probable settlement is required and the amount Can be measured reliably. All costs are allocated to the applicable expendlture heading that aggregate similar costs to that category. Where cost5 cannot be directly attributed to partlcular headlngs they have been allocated on a ba51s consistent wlth the use of resources, with central staff cost5 allocated on the bas15 of time spent, and depreciation charges allocated un the portion of the asset's use, other support costs are allocated based on the spread of staff costs. Rt¥isingfunds These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activitles that ra15e funds. Page 20
Latin American Disabled People's Project Notes to the Financial Statements for the Year Ended 31 March 2025 Icontinuedl Churituble uctivltie5 Charitable expenditure comprises those costs Incurred by the charity in the delivery of its activities and seNices for Its beneficiarles. It includes both costs that can be allocated directly to such activities and those cost5 of an Indirect nature necessary to support them. Gront provlslon5 Provision5 for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable. Support costs Support costs include central functions and have been allocated to 3Ctivity C05t categories on a basi5 consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Taxation The charlty is considered to P35S the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore It meets the definition of a charitable company for UK corporation tax purposes. Accordlngly, the charity Is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tangible fixed assets Individual fixed assets C05ting £500.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impalrment losse5. Depretlation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follow5.' A55et class Offlce equipment Depreciation method and rate 25% straight line Trade debtors Trade debtors are amounts due from customers for merchandise SDld or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortlsed cost using the effective interest method, less provi51on for impairment. A provision for the Impairment of trade debtors is establlshed when there is objective evldence that the charity will not be able to collect all amount5 due according to the original terms of the receivables. Page 21
Latin American Disabled People's Project Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readlly convertible to a known amount of cash and are subject to an insignificant risk of change In value. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliors. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional rlght to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. are recogni5ed initially at the transaction price and subsequently me35ured at amortised cost using the effective interest method. Fund structure Unrestricted income funds are general funds that are available for use at the trustees discretlon in furtherance of the objectives of the charlty. Restricted income funds are those donated for use in a particular arpa or for Specific purposes, the use of which is restricted to that area or purpose. Pensions and other post retirement obligations The charity operates a defined contribution pension Scheme which 15 a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employee5 the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised in the Statement of Financial Activitles when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment. Page 22
Latin American Disabled People's Project Notes to the Financlal Statement5 for the Year Ended 31 March 2025 Icontinuedl 3 Income from donations and legacles Unrestricted funds General Restricted fund5 Total 2025 Total 2024 Donatlon5 and legacies,. Appeals and donations Grants, Including capltal grants; City Bridge Trust Trust for London 9,693 9,693 8,413 42.700 42,700 25,720 23,650 25,000 22,610 10,000 3,999 4,000 Llyods Bank Foundation 5outhwark Council 25,000 25,000 20,375 20,375 Blg Lottery - Awards for All Home Office The Greater London Authorlty Small Wood Trust Columbian Consultant 10,000 5,707 10,000 5,707 50,400 63,075 113,475 123,392 4 Investment income Unrestricted fund5 General Total 2025 Total 2024 Interest receivable and similar income,. Interest recelvable on bank deposlts 147 147 195 5 Other income Unrestricted funds General Total 2025 Total 2024 Transform Network 18,000 18,000 9,182 18,000 18,000 9,182 Page 23
Latin American Disabled People's Project Notes to the Financial Statements for the Year Ended 31 March 2025 Icontinuedl 6 Expenditure on charitable activities Total 2025 Total 2024 Note Materia15 5,244 9,995 2,945 823 1,040 1,438 3,739 1,952 4,000 96,409 26,615 Events Volunteer expenses Depreciation of office equipment Grant funding of activitles Staff costs 96,971 24,999 Support Costs 140,977 135,193 7 Analysis of support Costs Total 2025 Total 2024 Sundries 114 380 Repairs and maintenance Staff training Rent and rate5 Light, heat and power Insurance 510 450 458 5,358 3,640 1,833 739 5,641 3,415 2,234 1,283 4,541 1.302 3,176 1,365 2,310 Telephone and fax Office expenses Computer software and maintenance Subscriptions Travel and subsistence Independent examination Legal and professional 2,848 1,473 5,439 2,316 789 24,999 26,615 Page 24
Latin American Disabled People'5 Project Notes to the Financial Statements for the Year Ended 31 March 2025 Icontinuedl 8 Grant-making Analysis of Erants Grants to institutions 2024 Analysis Networklng Latin Hub 4,000 LADPP received £4,000 on behalf of the Latin Hub as they didnt't have a bank account at point of payment. This wa5 then repaid back to the Latin Hub. 9 Staff costs The aggregate payroll costs were as follows- 2025 2024 Staff costs durlnE the year were: Wages and s31arie5 SDcial security costs Penslon costs 94,527 601 94,010 560 1,843 1,839 96,971 96,409 The monthly average number of persons lincluding senior management / leadership teaml employed by the charity durlng the year expressed as full time equivalents was as follows.. 2025 2024 Support and advice services 12024- 71 of the above employees participated In the Defined Contribvtion Pension Schemes, No employee received emoluments of more than £60,000 during the year Page 25
Latin American Disabled People's Project Notes to the Financial Statements for the Year Ended 31 March 2025 {continuedl 10 Related party transactions There were no related party transactions in the year. 11 Trustees remuneration and expenses No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have recelved any reimbursed expenses or any other beneflts from the charlty during the year. 12 Taxation The charity is a reglstered charity and 15 therefore exempt from taxation. 13 Tanglble fixed assets Furnlture and equipment Total Cost At l April 2024 Additions 11,366 203 11,366 203 At 31 March 2025 11,569 11,569 Depreciation At l Aprll 2024 Charge for the year 9,495 824 9,495 824 At 31 March 2025 10,319 10,319 Net book value At 31 March 2025 1,250 1,250 At 31 March 2024 1,871 1,871 Page 26
Latin American Disabled People's Project Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 14 Debtors 2025 2024 Prepayments Accrued Income 1,148 5,400 719 538 5,400 Other debtors 7,267 5,938 15 Cash and cash equlvalents 2025 2024 Cash on hand 350 Cash at bank 20,158 34,016 20,508 34,016 16 Creditors: amounts falling due within one year ZOZ5 2024 Other creditors 3,933 2,316 7,384 2,310 Accruals 6,249 9,694 17 Obligations under leases and hire purchase contracts Operating lease commitments Total future minimum lease payments under non-cancellable operating leases are as follows.. 2025 2024 Land and bulldings Within one year Between one and five years After five year5 6,500 26,000 6,500 6.500 26,000 13,000 39,000 45,500 Page 27
Latin American Disabled People's Project Notes to the Financial Statements for the Year Ended 31 March 2025 Icontinuedl Balance at 31 March 2024 Balance at I April 2023 Incoming resources Resources expended Transfers Prlor year Unrestricted funds Genertsl General Funds 10,576 44,110 149,0771 4,250 9,859 Restricted funds Southwark Council 5.395 33 22,510 24,400 10,000 3,999 23,650 128,0051 125,5101 112,0881 13,1221 113,7411 City Bridge Trust Blg Lottery- Awards for All Home Offlce Trust for London 1,077 14,319 4,582 12,231 5,459 4,582 15,3271 24,329 84,659 182,4661 14,2501 22,272 Total funds 34,905 128,769 1131,5431 32,131 The specific purposes for which the funds are to be applied are as follows.. Southwark Council - to cover the cost5 of the Community Support and Integratlon worker, 'LADPP CDvid19 Support and Income Maximisation Project, and Phase 2 of the EU settlement scheme applications. London Community Foundation - to cover the post of the Family. Children and Youth Project coordinator. Clty Bridge Trust towards the salary of a part time WellbeinE for All project worker and project expenses. United St 5aviours for a Christmas celebration for the elder and vulnerable. Big Lottery- Awards for All - for'LADPP Community Support and Integration, project. The CLAUK - to cover the cost of casework advice on welfare, employment and/or employability advice, Transform Network- to cover the cost5 of the 'Welfare & Income Maximisation Project, worker, Home Office to deliver practlcal support to vulnerable EU, EEA and Swi5S Cltizens to help them make ther EU Settlement Scheme application by 30 June 2021. Trust for London towards the salary and on-c05ts of the Community Welfare & Housing Advice and Representation worker. Page 29
Latin American Disabled People's Project Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) Unspent unrestricted funds of £7,570 was transferred to cover the additlonal costs incurred in Southwark Council 1£7,2181 and Trust for London1£3521. 20 Analysls of net assets between funds Unrestricted funds General Total funds at 31 March 2025 Restricted funds Tangible fixed assets Current assets 1,250 22,316 16,2491 1.250 27,775 16,2491 5,459 Current liablllties Total net assets 17,317 5,459 22,776 Unrestricted funds General Total fund5 at 31 March 2024 Restricted funds Tangible fixed assets Current asset5 1,871 17,682 19,6941 1,871 39,954 19,6941 22,272 Current liabilities Total net assets 9,859 22,272 32,131 Page 30