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BIRMINGHAM DISABILITY RESOURCE CENTRE Report of the Trustees and Financial Statements for the Year Ended 31 March 2025 REGISTERED COMPANY NUMBER: 2897250 IEngland and Wales) REGISTERED CHARITY NUMBER: 1034581 BIRMINGHAM D15ABILITY RESOURCE CENTRE Contents for the Year Ended 31 March 2025 Page Reference and Administrative Details Chairperson's Report Report of the Trustees Report of the Independent Auditors 17 Statement of Financial Activities 21 Statement of Financial Position 22 Statement of Cash Flows 23 Notes to the Financial Statements 24 BIRMINGHAM DISABILITY RESOURCE CENTRE Reference and Administrative Details for the Year Ended 31 March 2025 Chalrperson MrTimothy Philips Trustees Mr Andrew Beaton {to 3 September 2024) Mrs Lucy Clarke (from 18 June 2025) Mr Tony Kennedy Ms Brigid Lawlor Mr David Lloyd Mr Balraj Singh Purewal Ifrom 15 October 20241 Mr Jack Roughan Ito 26 March 20251 Mr Medhi Agheli Inon-voting member)112-month co-option from 15 October 2024 to 14 October 2025) Cllr Kath Scott (BCC appointed representative) (to 18 June 2025) Key management personnel Chief Executive Interim Finance Director Head of Finance & Business Support Head of Fundraising Head of Services Mrs Louise Mckiernan MBE Mr Noel Grace {from 5 June 20251 Mr Desmond Thomas (to 15 July 20251 Mr Steven Moralee Ms Stephanie Hammond Ifrom 12 August 2024) Registered office Unit 18 ACE Business Park Mackadown Lane Kitts Green Birmingham B33 OLD Registered company number 2897250 Registered charity number 1034581 Auditors Feltons Chartered Accountants 8 Sovereign Court 8 Graham Street Birmingham 813JR Bankers Lloyds Bank PLC 36-38 New Street Birmingham B2 4LP Solicitors Anthony Collins Solicitors 134 Edmund Street Birmingham B3 2ES Page 1 BIRMINGHAM DISABILITY RESOURCE CENTRE Chairperson's Report for the Year Ended 31 March 2025 I would like to take this opportunity to introduce you to the Birmingham Disability Resource Centre IDRCI Annual Report and Account5 and to outline some of the highlights from the 202412025 financial year. The past year has once again presented many challenges particularly due to energy costs and the undue pressure placed on many disabled people needing to keep warm and run assistive equipment. DRC and its staff and volunteer team have continued to provide support to many disabled households including income maximisation through its Information and Advice Services,. the provision of specialist Energy Advice services and a Safe and Warm Space at its Information Health and Wellbeing Centre for local people to meet, keep warm and have access to breakfast and hot drinks. Other economic factors imp.acting on all of us but disproportionately on disabled people has been the increasing pressure of cost of living, high inflationary factors and interest rates. This has imparted disabled people's ability to afford basic requirements, particularly food and other essentials. DRC has continued to provide support and help people in need navigate these difficulties as far as is possible. This has included supporting those in most need to apply for Household Support Fund grant payments and, through grant funding secured, DRC has continued to operate and expand its Cost-of-Living Hub during the year providing local disabled households families with access to much needed dry goods, clothing and hygiene product5. Rising costs have also continued to impact on DRC as an organisation with high inflation, increasing energy, accommodation and salary costs. including employer Nl rises, impacting on budgets during the year. DRC continues to deliver a number of multi-year grants and contracts which have not kept up with inflation resulting in the organisation commencing re-negotiations with key public sector funders during the year, with some on-going at the year-end. On a more positive note, DRC has continued to secure new and continuation funding during the year to ensure it can continue to deliver its much-needed Charitable activities. This has included securing funding from Birmingham,. Dudley and Solihull Councils to deliver additional employment and skills support services to disabled people and those with long term health conditions: grant funding from the West Midlands Combined Authority IWMCAI to deliver a new digital inclusion service and grant funding from a number of trusts and grant programmes to relaunch a refreshed Safe and Sound programme to support disabled people and those with learning disabilities to live safely and independently. During the year, our Vice-chair and long-standing Board Trustee, Andy Beaton sadly passed away. His Ios5 has been felt by all of us and, on behalf everyone at DRC, I would like to place on record our sincere thanks for his contributions over the years. I would also like to thank the DRC staff team, volunteers including the board of directors fortheir steadfast work and endeavours during 202412025 to in the best interests of meeting the needs of the local communities we serve. MrTimothy Phillips Chairperson Page 2 BIRMINGHAM DISABILITY RESOURCE CENTRE Report of the Trustees for the Year Ended 31 March 2025 Trustees of the charity The trustees. who are also directors of the charity forthe purposes of the Companies Act 2006, present their reportwith the financial statements of the charityforthe Year Ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 2019}. The trustees who Se￿ed throughout the year and up to the date of this report are named on page l. OUR PURPOSES AND ACTIVITIES The charity's objects and principal attivities are def ined by its constitution as follows: "To promote for the public benefit the relief of people whose impairment or the nature of their condition subjects them to physical, mental, learning or sensory disability by the provision of facilities and services known as Birmingham Disability Resource Centre through which disabled people may realise their full potential as individuals and as members of society, irrespective of the nature of their impairment or condition, disability, gender, sexual orientation, nationality, race, religious belief, status as a married person or civil partnership, pregnancy, spent convictions or other conditions not justified in law." This is achieved through its mission., To empower disabled people and those with health conditions to take control of their own lives and to actively seek out opportunities to achieve their full potential as individuals in mainstream society. And through its vision- By 2030, the charity will be.. a leading pan-disability disabled people's organisation in the UK providing insight and effecting change. designing and delivering services and programmes which meet the needs and expectations of disabled people, those with health conditions and their support networks. providing innovative solutions to individual, community and societal issues for central, regional and local government, public and private sectors and local communities. bringing the lived experience of disabled people and those with health conditions to everything we do. In shaping the objectives for the year and planning its activities. the trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit.. running a charity IPB21'. Putting these strategies into action, the organisation operates the following key areas of charitable activity.. Raising awareness and providing insight to effect change Delivering services and programmes to improve outcomes for disabled people, those with health conditions and their support networks. This includes: Information, advice and advocacy services to enable disabled people and those with health conditions to make informed choices and decisions, exercise their right5, access services and maximise their income. Page 3 BIRMINGHAM DISABILITY RESOURCE CENTRE Report of the Trustees for the Year Ended 31 March 2025 Personal skills development to enable them to build confidence and learn the skills required to do things for themselves and to live independently and safely. Health and wellbeing services to promote healthy living and lifestyle choices and to enable them to build resilience and better manage their own health condition or impairment. Social and leisure activities to help improve social skills and combat social isolation. Employment and Skills services to support them towards economic participation and sustainable employment. Acting as a community anchor organisation in East Birmingham, providing community development support for older adults, younger adults. disabled people and families in the Yardley Constituency of Birmingham working with Birmingham City Council and partner agencies on the development and delivery of the Neighbourhood Network Scheme INNS) Social Work Model. The charity also delivers training and consultanry services for businesses and employers including disability equality training, access audit work and menopause and hormonal health support in the workplace for employers and businesses. Our approach to fundraising In order to carry out its activities, the trustees have considered The Charities (Protection and Social Investment) Act 2016. The charity complies with the Code of Fundraising Practice. Most of the charity's fundraising activity is derived from grant funding and contract opportunities via grant making trusts, public agencies and prime contractors. It does not carry out either directly or through other professional agencies, direct marketing or face-to-face approaches to individuals, vulnerable or otherwise. ACHIEVEMENTS AND PERFORMANCE VOICE AND REPRESENTATION During 2024/2025, DRC has continued to be involved in national work through the Disabled Peoples Organisation {DPO) movement. DRC has continued to represent the East and West Midlands on the England-wide DPO Forum to ensure a national response to policies and decisions that impact the lives of disabled is provided to decision makers from organisations led by disabled people. DRC'S Chief Executive has continued her Ministerial Appointment as Chair of the West Midlands Regional stakeholder Network working with Government to provide insight into the key issues impacting on disabled people in the Region. This has included working with Government on various reforms and new legislation including the Get Britain Working White Paper (published Nov 20241- the Equality (Race and Disability) Bill {published Mar 2025),. and the Welfare Reform Bill120251 with the proposed changes to Personal Independence Payments now being subject to further review by the Minister for Social Security and Disability. Page 4 BIRMINGHAM DISABILITY RESOURCE CENTRE Report of the Trustees for the Year Ended 31 March 2025 INFORMATION, ADVICE AND GUIDANCE Information. Advice and Guidance- Physical Disabilities and Neurological Conditions This service, in partnership with Headway Birmingham & Solihull focuses upon maximising income of Service users with physical disabilities, through DRC delivery, and acquired brain injuries, through Headway delivery. The service offers both light-touch advice and more intensive casework to qualifying residents living in Birmingham and centres upon maximising income by providing guidance on benefit entitlements, options for reducing debt, and access to grants. In addition to financial help, it also promotes independence by referring to Health & Well-Being guidance initiatives either internally or signposting externally. Demand for this service has continued to increase and during 202412025 and the service has supported 1,278 disabled people via caseworkto access benefits which has generated £1,286,579 for service users. Information, Advice and Guidance Services for People with Learning Difficulties and/or Autisrn DRC continues to work in partnership with Autism West Midlands to provide information, advice, and guidance to people with learning difficulties and/or Autism living in Birmingham. DRC provides a service to adults with learning disabilities and/or autism to access accessible help and specialist advice on benefit entitlements, debt relief, applying for small grants where accessible, and con necting to community services. This demand-led seNice, during 202412025 has supported 1,441 service users to receive light touch support and 849 service users access casework support resulting in generating a £616,589 maximisation of benefits, Solihull Specialist Disability Advice Service During 202412025. DRC continued to deliver its Specialist Disability Advice service in partnership with Age UK Solihull to vulnerable and disabled residents across Solihull through the place-based North and South Solihull Hubs. Over the past year, demand for the service has grown significantly, with 935 individuals receiving in depth tailored advice on benefits and debt. BASS Birmingham Advice and Support Service Lformerly known 05 Specialist Enablement Seniicej During 202412025, DRC continued its valued partnership with BID services, the lead contract holder for the Birmingham Advice and Support SeNice IBA5SI, commissioned by Birmingham City Council. This service plays a vital role in supporting disabled and vulnerable people living in Birmingham through early Inte￿entiOn, helping them navigate complex systems and access the support they need. Over the past year, DRC successfully met its target by providing over 1,900 hours of specialist advice to 179 vulnerable individuals and provided bespoke advice to support them to live independently and improve their health and well-being. Page 5 BIRMINGHAM DISABIUTY RESOURCE CENTRE Report of the Trustees for the Year Ended 31 March 2025 IAG Extension Through additional extension funding received from Birmingham City Council during the year, DRC was able to offer additional support and guidance to disabled people living in Birmingham across a wide range of benefit related matters and equipping them with the tools and resources needed to improve their financial well-being. This was accomplished through the completion forms such as Universal Credit IUC501, Personal Independence Payment IPIPI. Carers Allowance, and Attendance Allowance. Additionally. we have facilitated applications for housing discretionary payments, council tax support, the Household Support Fund. and various Other financial assistance grants. During 2024/2025 525 service users were supported resulting in a benefit maximisation of £437,124.26 Energy Redress DRC is now into the second year of grant funding from the National Energy Trust through the Energy Redress Programme for the delivery of our Wormer Birmingham project. This initiative focuses on supporting disabled people who are facing challenges Wlth their energy bills or debts through an integrated approach ensuring serwice users receive holistic, 360-degree support. This service, during 2024/2025, supported a total of 382 service users, 150 in person and 302 via telephone orvia Teams. PERSONAL SKILLS DEVELOPMENT Safe and Sound During 2024/2025 DRC secured funding to deliver sUPPOrt to adults from Birmingham with learning disabilities or difficulties. It is designed to promote life skills. encourage healthy eating ha bit5, improve access to healthcare, all with the aim of building confidence and helping participants lead f uifilling and independent lives by providing personalised, tailored, support to service users through one-to-one or small group delivery. The programme aims to boost confidence and independence, enabling adults with learning disabilities or difficulties to make informed choices and engage more fully in their day-to-day decision making and future decision makinE. Through practical life skills training and ongoing support, participants improve their independence, well-being and quality of life. The mobilisation of thi5 service commenced at the latter stage of 2024/2025 Plugged-ln This covers the final year of the three-year Plugged-ln Project, funded by the National Lottery Community Fund's Reaching Communities Programme. The project tackles digital exclusion among vulnerable people in Birmingham and Solihull by offering IT 5UPPOrt, via an eight- week course that helps participants learn how to use computers and devices. This, in turn, enables them to connect with friends, family, and access online services. The project also provides a single point of access triage service for those service users seeking general advice and specialist benefits guidance. To date, 378 clients have benefited from IT advice and support through this project, gaining greater independence and staying digitally connected within their communities. Page 6 BIRMINGHAM DISABILITY RESOURCE CENTRE Report of the Trustees for the Year Ended 31 March 2025 HEALTH AND WELLBEING Fit 4 Life During 202412025 DRC continued to receive grant funding from the Black Country Integrated Care Board, as well as various Trusts and Foundations, to deliver Fit for Life activities across Birmingham and Wolverhampton. The programmes focus on supporting disabled and older adults to set and achieve realistic health goals, improve their physical and mental well-being, and to benefit from peer support by engaging service users in a range of activities including group walks, online seated exercise sessions, spinning classes, and educational health courses. During 202412025 this programme supported 425 service users in Birmingham and 84 in Wolverhampton Talking Therapies (formerly known as Improving Access to Psychological Therapies- IAPT) Through a subcontract with the Living Well Consortium, DRC continued to deliver both high- and low- intensity counselling sessions throughout 2024/2025. These services are targeted at disabled people experiencing mild to moderate, aswell as moderate to severe, symptoms of anxiety andlor depression and addressing their mental health needs and empowering them to develop coping strategies and enhance their overall well-being. During 2024/2025 the Talking Therapie5 service provided 126 interventions specifically to disabled individuals. SOCIAL AND LEISURE Arts & Craft5 and Other Social Activities DRC continued to benefit from funding provided byvarious local grant-makingtrusts and foundations, during 2024/2025, to support its arts and crafts sessions and breakfast club. These activities have created consistent opportunities for individuals to come together, receive peer sUPPOrt, and engage in creative expression. Throughout the year, weekly sessions were held. offering a range of art-based activities including crafting, drawing, painting. clay work, basket making, and weaving. A weekly breakfast club is also provided to service users where they can access free food and drink and foster social connections. All of these sessions support combatting and reducing isolation and loneliness. 668 disabled service users have engaged with these activities during 2024/2025 EMPLOYMENT AND SKILLS Employment Programmes- Positive Pathway5 & Opportunities Hub During 202412025 DRC continued to deliver the Positive Pathway programme, an interactive six-week course, co-de5igned with disabled service users, aimed at supporting seNice users to gain the skills, knowledge and confidence to pursue their employment goals. Alongside Positive Pathways DRC also offerweekly Opportunity Hubs where service users can access small group orone-to-one sessions that offer individualised tailored support and guidance facilitating access to employment, training and volunteering opportunitie5. During the year, this has been funded by The Henry Smith Charity under a 3-year grant and various local trusts and foundations. Page 7 BIRMINGHAM DISABILITY RESOURCE CENTRE Report of the Trustee5 for the Year Ended 31 March 2025 During 202412025, 182 service users accessed support through these activities resulting in 94 service users entering paid employment, training or volunteering UKSPF Solihull DRC secured funding through Solihull Metropolitan Borough Council to deliver a nine-month UKSPF Solihull programme. The aim of the programme was to provide support, and encouragement, to employers to become more inclusive and promote the Disability Confident Scheme. This scheme is designed to support employers recruit, and retain, employees with disabilities and those with health conditions, ensuring that they have the opportunity to fulfil their potential and realise their aspirations. During 202412025 DRC successfully engaged in 43 quality discussions with employers, supported 8 employers in becoming Disability Confident, and delivered 9 dedicated employer events. UKSPF- Dudley DRC also secured funding through Dudley Metropolitan Borough Council to deliver 3 UKSPF Levelling Up programme within Dudley. The focus of the programme was to engage economically inactive Dudley residents and support them to access employment, training and volunteering alongside providing support to improve their well-being by offering tailored support on a one-to-one or small group basis. Delays in the commencement of the programme and a significant lack of referrals had an impact upon the delivery of this programme. During 2024/2025, 21 service users were fully engaged and support which resulted in the programme achieving 62 outcomes against a target of 20. UKSPF- East Birmingham DRC were also successful in securing UKSPF funding through Birmingham City Council to deliver the East Birmingham Jobs and Skills Hub project. The aim of the programme was to support service users who faced long-term barriers to employment or who were economically inactive by offering one-to- one or small group support. DRC were the Lead organisation of thi5 programme with Muath Trust and Better Pathways being delivery partners. This was also a nine-month programme. During 202412025, 345 seNice users were engaged onto this programme, with 154 progressing onto work related training including basic skills and ESOL, 64 economically service users engaged with the benefits system as a re5ultof the support received and 34 longterm unemployed service users entered employment. Page 8 BIRMINGHAM DISABILITY RESOURCE CENTRE Report of the Trustees for the Year Ended 31 March 2025 Workwell During 2024/2025 DRC also commenced delivery of the Workwell programme. The aim of programme is to support disabled people and people with health conditions to start, stay or succeed in work. This is accomplished by offering a personal assessment of service user's needs, a personalised. goal-based plan to address identified needs, access and referrals to health support services whilst also offering support to employers in relation to advice on workplace adjustments. The programme works closely with GP practices and medical centres as well as Job Centre Plus. 150 service users were successfully engaged upon the Workwell programme during 2024/2025 Digital Divide In March 2025. DRC secured funding through the West Midlands Combined Authority (WMCAI. To deliver a digital inclusion programme. The programme aims to engage digitally excluded individuals from priority areas in East Birmingham and North Solihull through targeted outreach services. The focus of the programme is to empower service users by increasing their digital confidence and capabilities, enabling them to access to essential online services, such as the NHS, the benefit system and online banking. It will also support service users to access further learning and education opportunities and ultimately supporting them on their journey towards and into employment. This programme will commence delivery in April 2025. COMMUNITY DEVELOPMENT Yardley Neighbourhood Network Scheme (YNNS) During the year, DRC continued to act as the Lead Delivery Partner. working in partnership with Oasis Hobmoorand BID Services, as Lead Facilitatorforthe Yardley Neighbourhood Networkscheme IYNNS) through a contract with Birmingham Citycouncil. DRC and its partners have continued to work closely with the Yardley Social Work Team to develop and support local groups and organisations to provide variou5 activities to older adults and younger people including those with disabilities through the provision of micro and small grants. During 2024/2025 a total of £170,780, in small grants, was awarded to 38 local community organisations with a further £19,942.70 invested into capacity building training and support. YNNS Yardley Housing Support Pllot Project DRC successfully secured funding through the Yardley Neighbourhood Network Scheme IYNNSI to deliver the Yardley Housing Support programme which offers support to local residents with housing related issues. The initiative focuses on supporting Yardley residents facing housing challenges, including assistance with completing housing applications and navigating com plex housing systems, including poor housing conditions and rogue private landlords. During 2024/2025 the programme has successfully supported 118 clients in accessing the Birmingham Housing Choice application process and in addressing a variety of housing-related concerns. Page 9 BIRMINGHAM DISABILITY RESOURCE CENTRE Report of the Trustee5 for the Year Ended 31 March 2025 Household Support Fund During 2024/2025, as the lead facilitator for the Yardley Neighbourhood Network Scheme {YNNS) and in partnership with Barnardo's, DRC continued to administer the National Government Household Support Fund programme on behalf of Birmingham City Council. The programme is designed to support individuals, who are on a low income, with financial assistance for essential items including food and fuel. Individual service users and families can apply and access grants of up to £200. During 2024/2025, 1.153 service users were supported with their applications to this fund, resulting in a total of £230,600 being distributed to those most in need. COMMERCIAL SERVICES Disability Awareness Training and Access Audits DRC continued to deliver Disability Awareness and Safeguarding Training for Private Hire Drivers as part of their mandatory licensing requirements. During 2024/2025, 409 Private Hire Drivers successfully completed the training. DRC has also continued to provide Access Audits for private companies, as well as statutory and voluntary sector organisations. These audits support businesses and services in identifying ba rriers to accessibility and making environments more inclusive for disabled people. Menopause in the Workplace Project During 2024/2025, DRC has continued to work in partnership with Salus Fatigue Foundation (Salusl, led by Birmingham Voluntary Services Council IBVSCI with funding from the Department of Health and Social Care {DHSCI VCSE Health and Well-being Fund to pilot a project to support people experiencing the perilmenopause to remain in or return to the workforce. This project came to an end 31" March 2025 and saw DRC piloting a programme of support for Small to Medium Enterprise ISMES) employers and employees. DRC have produced a live interactive employer's toolkit and rolled this out to SMES, policy support to employers to implement policies and practices that support women's hormonal health and retain them and support them entering the workforce. DRC have provided guidance. awareness sessions and developed a very posltively received Workplace Menopause Champion training package. DRC also led on a successful menopause and learning disability in the workplace event and as part of this, had resources translated into easy read which are now available to download, providi ng an additional legacy for the project. DRC have also provided in work support to employees experiencing peri/menopause to retain them in the workforce. Due to a delay in the funding, over the 2 years 4 months the project ran, DRC achieved.. Engagement with 319 SME employers across Birmingham and Solihull Provision of in-depth support to 89 SME employers Engagement with 183 individuals within those SME employers Enabled 60 SME employers to sign the Well-being of Women Menopause Workplace Pledge Recruited and trained 29 Workplace Menopause Champions Page 10 BIRMINGHAM DISABILI￿ RESOURCE CENTRE Report of the Trustee5 for the Year Ended 31 March 2025 FINANCIAL REVIEW The financial results of DRC are detailed in the following pages. It is considered that the finances are sound and well established. The principal funding sources have included.. Birmingham City Council Yardley NNS Lead Facilitator contract Birmingham City Council Information, Advice and Guidance physical disabilities and neurological conditions grant Birmingham City Council UKSPF East Birmingham Jobs and Skills Hub grant UKSPF grants from Dudley MBC and Solihull MBC to delivery employment support The National Lottery Community Fund's Reaching Communities programme for the Plugged-ln project Energy Saving Trust's Energy Redress grant to deliver fuel poverty advice work The Henry Smith Charity to.deliver the Positive Pathways project Black Country Integrated Care Board grant for Fit for Life Sub-contracts with Autism West Midlands. Age UK Solihull and BID Services to delivery Information, Advice and Guidance services and with Living Well Consortium to deliver talking therapies All expenditure of this income is planned to fulfil the objectives and strategies of the charity- During the year ended 31 March 2025 total resources expended were £1,758,20012024: £1,325,314) and the deficit expenditure being greaterthan the income was £108,74912024: deficit of E76,8551. The total funds carried forward at 31 March 2025 were £493,931 of which £374.935 related to unrestricted funds and £118,996 to restricted funds. From these, the trustees have designated £8,000 unrestricted reserves for an investment in digital services. During the 2024/2025 financial year, DRC once again, secured grant funding to support the delivery of some of its charitable activities in the latter part of the year. The application of rules around income recognition las governed by the Charities Statement of Recommended Practice 2019 have resulted in a position whereby income has been recognised in-year but some or all the associated cost fall into the subsequent year. This has had the effect of increasing the reported net increase in funds and will have the opposite effect in the following year as the grants are expected. The principal risk5 and uncertainties include.. financial stability resulting from the traditional markets DRC has operated within being impacted by financial pressures including Birmingham City Council's Section 114 financial . situation increasing staffing costs as a result of on-going cost of living pressures increasing costs in running its Information, Health and Wellbeing Centre as a result of on- going cost of living pressures multi-year contacts and grants being 'out of step, with inflation increased demand for services Pag8 11 BIRMINGHAM DISABILITY RESOURCE CENTRE Report of the Trustees for the Year Ended 31 March 2025 During the year, DRC has invested in the development and strengthening of its finance functions to be better placed to manage these risks going forwards. Plans have also been developed to diversitv the charity's income streams focusing on new health and place-based marketopportunities. DRC has continued to allocate an appropriate level of resource to support its business development and income generation and fundraising activities and this will be kept under review. Investment policy and powers Aside from retaining a prudent amount in reserves each year most of the charity's funds are to be spent in the short term so there are few funds for long-term investment. Having considered the options available, the trustees have decided to continue to invest the small amount that it has available in a high interest deposit account. Reserves policy and going concern The trustees have examined tho charity's requirements for reserves in light of the main risks to the Organisation. It has established a policy whereby the unrestricted funds not committed or invested In tangible fixed assets held by the charity should be between three and six months running costs. Reserves have been built up over recent years through planned operating surpluses. As of 31 March 2025, the level of unrestricted reserves was £374,935 {2024'. £502,966). After making allowances for those unrestricted funds of £19,400 represented by fixed assets, the remaining free reserves of the charity at 31 March 2025 were £355,53512024: £483,345) which equates to just over three months of operating expenditure at current levels. The trustees have designated £76,000 unrestricted reserves to meet rising accounting costs, costs of living increases and salary uplifts of livinE Costs. Within the year, £68,000 was used leaving a balance of £8,000 for an investment in digital services. Plans for future periods DRC'S immediate plans are to address how the organisation can continue to meet the rising costs associated in running its Information, Health and Wellbeing Centre and continue to deliver its much- needed charitable activities against the backdrop of rising inflation, cost of living increases and multi- year grants a nd contracts no longer meeting rising costs. The organisation will: continue to renegotiate contracts and grants with public sector funders in line with available budgets develop improved plans to better manage demand for its services within available resources continue to diversify its income streams and secure additional income from new funders and market opportunities continue to research and develop its commercial service offering where profits can be reinvested into the charity and its activities. look at how it can work more effectively with Birmingham City Council as a leading partner to provide solution5 to it5 current S114 financial situation. Volunteer involvement DRC would like to reflect the contributions made to the charity by its volunteers, members, friends, advisors and of course Charity Trustees, the help of whom contributes greatly to enhance the work of the organisation and to whom we are most grateful. During the year, DRC benefited from the support provided by 7 volunteers giving their time to support service delivery. Page 12 BIRMINGHAM DISABILITY RESOURCE CENTRE Report of the Trustees for the Year Ended 31 March 2025 STRUCTURE GOVERNANCE AND MANAGEMENT Governing document DRC is a charitable company limited by guarantee, incorporated on 11 February 1992 and registered as a charity on 7 March 1994. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association and the policies made from time to time by the trustees. In the event of the company being wound up, members are required to contribute an amount not exceeding £1. Membership is open to disabled people and non-disabled people. Appointment of Trustees The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association, the members of the Management Committee are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting. Tim Phillips will retire by rotation at the next Annual General Meeting and, being eligible, offer himself for re-election. Two new Board Directors have also been nominated. The nature of the charity's work is to provide information, advice and support services to disabled people, their families and carers living primarily in Birmingham, Solihull and the Black Country. The Management Committee seeks to ensure that the needs of this group are appropriately refletted through the diversity of the trustee body. The more traditional business skills are also represented on the Board of Trustees, All members of the Management Committee are requested to undertake a skills audit to identifytheir skills and relevant experience land update it each yearl. In the event of particular skills being lost due to retirements, individuals with similar skills are identified to offer themselves for election to the Board of Trustees. Trustee induction and training All trustees are familiar with the practical work of the charity having been encouraged to take up induction and on-going training including presentations on projects and services, governance training, disability equality training, a tour of DRC'S premises and various Business Planning and Away Days. Additionally, new trustees are invited and encouraged to attend a serie5 of short training sessions to familiarise themselves with the charity and the context within which it operates. These are jointly led by the Chairper50n of the Management Committee and the Chief Executive of the charity and cover.. Governance Training including the obligations of Management Committee members and the main documents which set out the operational framework for the charity including the Memorandum and Articles of Association. Financial planning including resourcing and the current financial posltion as set out in the latest published accounts Future plans and objectives, including the DRC'S Strategic Business Plan and Service Delivery Plans. Page 13 BIRMINGHAM DISABILITY RESOURCE CENTRE Report of the Trustees for the Year Ended 31 March 2025 A Trustee Handbook is also available drawing information from the various Charity Commission publications signposted through the Commission's guide "The Essential Trustee" as a follow up to these sessions. This is distributed to all new trustees along with the Memorandum and Articles of Association, Scheme of Delegation, all key policy documents and the latest financial statements. Organisation DRC has a Management Committee of up to 11 members who meet bi-monthly and who are responsible for the strategic direction and policy of the charity. At present, the Committee has seven members (including a representative appointed by Birmingham City Council) five of whom class themselves as disabled or having a limiting long-term health condition f rom various professional backgrounds relevant to the work of the charity. The Company Secretary also sits on the Committee but has no voting rights. Related partie5 and co-operation with other organisations None of the trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager of the charity with a client or supplier must be disclosed to the full Board of Trustees in the same way as any other contractual relationship with a related party. Related party transactions in the current year are described in note 23 to the accounts. Pay policy for senior staff The Board of Trustees, together with the senior leadership team, comprise the key management personnel of the charity in charge of directing and operating the organisation on a day-to-day basis. No director received remuneration in the year, and details of directors, expenses and related party transactions are disclosed in note 23 to the accounts. The pay of senior staff is Usually reviewed annually by the Board of Directors. Page 14 BIRMINGHAM DISABILITY RESOURCE CENTRE Report of the Trustees for the Year Ended 31 March 2025 Risk management The trustees have a risk management policy framework which comprises: Quarterly reviews of the principal risks and uncertainties that the charity faces as contained in it5 risk register- The establishment of policies, systems. and procedures to mitigate those risks identified; and The implementation of procedures designed to mitigate or manage any potential impact on the charity should those risks materialise. This work has identified that longer-term financial sustainability is the major financial risk for the charity given the short-term nature of many of the contracts and grants that the charity holds. Key elements in the management of financial risk are a regular review of available liquid funds to settle debts as they fall due, regular liaison with the bank, and active management of operational debtor and creditor balances to ensure sufficient working capital by the charity. Attention has also been focussed on non-financial risks arising from operational resilience. Considerable work has been undertaken during the 202412025 financial year to strengthen service delivery resilience. Future focus will be given to other others of the business with controls being tested to ensure that preparedness is at an acceptable level. Statement of trustee5' responsibilities The trustees (who are also the director5 of the charitable company the purposes of company lawl 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), including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Page 15 BIRMINGHAM DISABILITY RESOURCE CENTRE Report of the Trustees forthe Year Ended 31 March 2025 Statement of trustee￿ responsibllitles- contlnued Company law requires the trustees to prepare financial Statements for each financial year which give a true and fairview 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: Select suitable accounting policies and then apply them consistently; Observe the methods and princlples in the Charity SORP; Make judgements and estimates that are reasonable and prudent; and Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue In business. The trustees are responsible for keeping proper 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 detettion of fraud and other irregularitie5. In so far as the trustee5 are aware: There is no relevant audit information of which the charitable compantys auditors are unaware; and The trustee5 have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor5 are aware of that information. Auditors Feltons were appointed at the Annual General Meeting. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by order of the board of trustee5 on 19 November 2025 and signed on its behalf by.. MrTimothy Philips Chalrperson Mr David Lloyd Treasurer Page 16 Independent Auditor's Report to the Trustees of Birmingham Disability Resource Centre (A Company Limited by Guarantee) Opinion We have audited the financial statements of Birmingham Disability Resource Centre (the 'charitable company,) 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 significanl accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements give a true and fair view of the slate of the charitable company's affairs as at 31 March 2025, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable 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 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 infomiation comprises the infomialion included in the trustees annual report, other than the financial statements and our auditorfs report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and. except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Page 17 Independent Auditor's Report to the Trustees of Birmingham Disability Resource Centre (A Company Limited by Guarantee) (continued) Our responsibility is to read the olher information and. in doing so, consider whether the other information is materially inconsistent with the financial stalements or our knowledge obtained in the course of the audit or othemise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misslatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misslatement of this other information, we aré required to report that fact. We have nothing to report in this regard. Oplnlon on other matters prescribed by the Companies Act 2006 In our opinion. based on the work undertaken in the course ofthe audil.. the information given in the Trustees. Report for the financial year for which the financial statements are prepared is consislent with the financial statements: and the Trustees. Report have been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified malerial misstatements in the Trustees. Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept, or the financial statements are not in agreement with the accounting records and returns,. or certain disclosures of trustees, remuneration specified by law are nol made; or we have not received all the information and explanations we require for our audit: or the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies. exemptions in preparing the Trustees. Report and from the requirement to prepare a Strategi¢ Report. Responsibilities of trustees As explained more fully in the trustees. responsibilities statement {set out on page 15 and 16), the trustees (who are also Ihe directors of the charitable company for the purposes of Gompany lawl are responsible for the preparation of the financial statements and for being satisfied that Ihey give a true and fair view, and for such internal control as Ihe trustees determine is ne￿SSary to enable the preparation of financial 5tatemenls that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustee5 are responsible for assessing the charitable companws ability to continue as a going COn￿rn, disclosing, as applicable, malters 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. Page 18 Independent Auditor's Report to the Trustees of Birmingham Disability Resource Centre (A Company Limited by Guarantee) (continued) Auditorfs 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 the aggregale, they could reasonably be expected to influence the economic decisions of users tsken on the basis of these financial statements. Irregularities, including fraud, are instances of nonHcompliance 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 specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below.. We reviewed the company's control and risk management procedures and planned our work based on our assessment of those controls and procedures. This review included an assessment of the risk of material misstatement due to errors, fraud and management override of controls for all material areas in the financial statements- We made enquiries of management and the company's lawyers regarding any actual or potential litigation andlor claims. Financial statements disclosures were reviewed and checked for compliance with applicable laws,. Detailed testing was conducted on balances and transactions including unusual items and those of individual significance to the financial statements., Data analytics were used in order to identify unusual or significant trends., Communications with management and those charged with governance regarding relevant matters was undertaken throughout the audit and on completion. Because of the inherent limitations of an audit. there is a risk that we will not detect all irregularities, including those leading to a material misslatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion. omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uklauditorsresponsibilites. This description forms part of our auditorfs report. Page 19 Independent Auditor's Report to the Trustees of Birmingham Disability Resource Centre (A Company Limited by Guarantee) (continued) Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audil work, for this report, or for the opinions we have formed. David W Farnsworth FCA (Senior Statutory Auditor) For and on behalf of Feltons, Statutory Auditor 8 Sovereign Court 8 Graham Street Bimingham B13JR Page 20 Birmingham Disability Resource Centre (A Company Limited by Guarantee) statement of financial activities for the year ended 31 March 2025 Unrestricted Designated Restricted funds fund funds Totsl Total 2024 2025 Notes Income from: Donations and legacies Income from Gharitsble activities Income from trading activities Investment income 6,912 208.185 52.234 3.034 6,912 1,379,086 1,587,271 52.234 3,034 44,316 1,109.804 91,479 2.860 Total income 270,365 1,379,086 1,649,451 1.248,459 Expenditure Costs of raising funds Charitable activities= Disability services 56.672 56,672 80.690 281,041 1,420,487 1,701,528 1.244,624 Total expenditure 337.713 1.420,487 1,758,200 1.325.314 Net incomel(expenditure) before transfers (67,348) (41.401) (108,749) (76,855) Gross transfers between funds 18 7,317 (68.000) 60,683 Net movement in funds (60,031) {68,000) 19,282 (108,749) (76,855) Reconciliation of funds Total funds brought fo¢ward 18 426,966 76,000 99,714 602.680 679,535 Total funds carried foThvard 366,935 8,000 118,996 493.931 602,680 All income and expenditure derive from continuing activities. The statement of financial activities includes all gains and105ses recognised during the year Page 21 Birmingham Disability Resource Centre {A Company Limited by Guarantee) Company Number . 2897250 Balance sheet as at 31 March 2025 I Charity number . 1034581 2025 2024 Notes Flxed assets Tangible assets Intangible assets 13 14 13,697 5,703 19,400 13,869 5,752 19,621 Current assets Debtors Cash at bank and in hand 15 280.746 749,522 1,030,268 188,084 767.990 956,074 Creditors: amounts falling due withln one year 16 555,737 373,015 Net current assets 474,531 583,059 Net assets 493,931 602.680 Funds of the charity . Restricted funds General fund 18 118,996 99,714 Unrestricted funds General fund Designated fund 18 18 366.935 8,000 426,966 76.000 374,935 502,966 Total funds 493,931 602,680 These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating lo small companies. The notes on pages 24 to 36 form part of these accounts. The financial statements were approved by the board of trustees on 19 November 2025 and were signed on its behalf by.. Mr Timothy Philips (Chair) Page 22 Birmingham Disability Resource Centre (A Company Limited by Guarantee) Statement of cash flows for the year ended 31 March 2025 Notes 2025 2024 Cash flow from operating activities Net cash flow from operating activities 22 (9,332) 11,349 Cash flow from investing activities Payments to acquire tangible fixed assets Payments to acquire intangible fixed assets Interest received (10,420) (1,750) 3,034 (7,340) 2,860 Net cash flow from investing activities 9,136 4,480 Net increase in cash and cash equivalents {18.468) 6,869 Cash and cash equivalents at 1 April 2024 767,990 761,121 Cash and cash equivalents at 31 March 2025 749,522 767,990 Page 23 Birmingham Disability Resource Centre (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 1. Accounting policies a) General information and basis of preparation Birmingham Disability Resource Centre is a charitable company limited by guarantee . In the event of the harity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity's operations and principal activities are stated in the Report of the Trustees on pages 3 to 5 of these accounts. The charity Constitutes a public benefit entity as defined by FRS 102. The financial statements 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 Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated b) Going concern The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for a period of 12 months from the date of authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concem. c) Funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds .that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are Charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. d) Income recognition All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met. the amount can be measured reliably and it is probable that the income will be received. Page 24 Birmingham Disability Resource Centre (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued) 1. Accounting policies {continued) dl Income recognition (continued) Grants receivable Government and other grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but nol expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. Donations Donations are recognised on a receivable basis where there is certainty of receipt and the amount can be reliably measured. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. Donated services Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example the amount the charily would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure. Gifts in kind Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset. Interest receivable Interest on funds held on deposit is included when receivable and the amount Can be measured reliably by the charity., this is normally upon notification of the interest paid or payable by the bank. Other Income other income, including the hire of facilities. is recognised in the period it is receivable and to the extent the goods have been provided or on completion of the servi¢e. Volunteer time No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees. Annual Report. e) Expenditure recognition All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expendilure is recognised where there is a legal or ¢onstructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation ¢an be measured reliably. It is categorised under the following headings.. Page 25 Birmingham Disability Resource Centre (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued) 1. Accounting policies (continued) e) Expenditure recognition (continued) Costs of generating funds These are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds. Charitable activities These are costs incurred in activities undertaken to further the purposes of the charity and their associated support costs. Governance costs These include the costs attributable to the trust's compliance with ¢onstitutional and statutory requirements, including strategic management and trustees, meetings and reimbursed expenses. Irrecoverable VAT is charged as an expense against the activity for which expenditure arose. fj Allocation of support costs Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs. Where support Costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set oul in note 9. g) Tangible fixed assets Tangible fixed assets are stated at cost (or deemed cost} or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Tangible fixed assets with a cost greater than £1,000 and with an expected useful economic life of more than one year are capitalised. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows.. Leasehold improvements Plant and furniture Computer equipment between 150fi and 500kn per annum on a straight line basis 200/0 per annum on a straight line basis 20 % and 330h per annum on a straight line basis h) Intangible assets Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at ¢ost less any accumulated amortisation and any accumulated impairment105ses over the useful life of 5 years. i) Fixed asset investments Fixed asset investments are stated at Cost less provision for any permanent diminution in value. Page 26 Birmingham Disability Resource Centre (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued) 1. Accounting policies (continued) j) Debtors Operational and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounls due. k) Cash at bank and in hand Cash at bank and in hand includes cash and short temi highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. l) Liabilities Liabilities are recognised when there is an obligation at the balance sheet dale as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amoLrnt of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. m) Operating leases Rentals payable under operating leases are charged to the SOFA on a straight line basis over the period of the lease. n) Taxation The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. o) Pension benefits The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable. p) Volunteers We would like to reflect within the notes to these financial a¢¢ounts the immense contributions made to the association by our volunteers, helpful members, friends, advisors, patrons and of course our committee members, the help of whom contributes greatly to enhance the work of the association and to whom we are most grateful. We benefitted for example from over 2,808 hours12024- 1,699) which if valued at the ASHE median wage rate for Birmingham would equate to £40,997 (2024.. £23,660). q) Critical accounting estimates and areas of judgement The￿ a￿ no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next financial year. Page 27 Birmingham Disability Resource Centre (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued) 2. Prior year Statement of Financial Activities (year end 31 March 2024) Unrestricted Designatgd fund Restrlcted Total 2024 funds funds Income Donations and legacies Income from charitable activities Income from trading activities Investment income Total income 44,316 214,810 91,479 2,860 353.465 44,316 1,109.804 91,479 2,860 1,248,459 894,994 894.994 Expenditure Costs of raising funds Charitable activities Total expenditure 80,690 355.816 436.506 80,690 1,244,624 1,325.314 888,808 888.808 Net incomel{expenditurel before transfers (83,041) 6,186 (76,855} Gross transfers be￿een funds 46,750 (46,750) Net movement in funds (36.291 } (46.750) 6,186 (76,855) Reconciliation of funds Total funds brought forward 463,257 122,750 93,528 679,535 Total funds carried forward 426.966 76,000 99.714 602.680 3. Donations and legacies Unrestricted Restricted funds funds Total 2025 Total 2024 Gifts and donations 6,912 6,912 44,316 Page 28 Birmingham Disability Resource Centre (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued) 4. Income from charitable activities Unrestricted funds Deslgnated fund Restricted funds Total 2025 Total 2024 Disability services Grant income 208,185 208,185 1,379,086 1,379.086 1.587.271 1,587,271 1,109,804 1,109,804 Fit for life Positive Pathways Health & Wellbeing Energy Efficiency IAG General Contract Information & Advice (HDP) BCC - National Neighbourhood Scheme ESF employability and training UK SBPF Solihull Project Digital Divide Project Safe & Sound CoLtnselling Projects Voice of disabled Womens Health Reproduction Autism Wesl Midlands Fairer Futures UKSPF Easl Birmingham Project UKSPF Dudley Project Workwell Project Other income and prior year adjuslment 38,722 72,423 28,696 58.205 200.000 188,085 38,722 72.423 28.696 58.205 200.000 188,085 51,488 67,364 18,537 5,210 173,083 288.365 224.465 113,359 337.824 339,721 46,123 50,912 6,976 31,000 50,912 6,976 31,000 23,583 10.982 45,668 41,031 20,867 369,162 41,666 61,332 22,625 11,450 6,458 58.864 20.516 23.583 10,982 45.668 41.031 20,867 369,162 41,666 61,332 39.863 208,185 39.863 1.587,271 1,379.086 1,109.804 5. Income from trading activities Unrestricted funds Restricted funds Total 2025 Total 2024 Commercial activities 52.234 52.234 91,479 6. Investment income Unrestricted Restricted funds funds Total 2025 Total 2024 Deposit account interesl 3.034 3,034 2.860 Page 29 Birmingham Disability Resource Centre {A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued) 7. Cost of raising funds Unrestricted Restrictsd funds funds Total 2025 Totsl 2024 Staff costs 56.672 56.672 80,690 8. Expenditure on charitable activities Unrestricted Restricted funds funds Total 2025 Total 2024 Operational and support costs Staff costs Project costs Motor and travel Premises costs Promotion and marketing Depreciation Amortisation Support costs (see note 9) Govemance costs (see note 9) 179,716 55,424 564,254 327,815 3.397 87,068 11,260 8,154 1,799 406,426 10.314 1.420.487 743,970 383.239 3,397 108.396 11,278 10.592 1,799 426,017 12,840 1,701,528 483,958 186,443 5,424 113,191 2,433 7,353 1,770 430.863 13.189 1.244,624 21,328 18 2,438 19.591 2,526 281.041 9. Analysis of support and governance costs Basis of allocation General support Governance function Total 2025 Totsl 2024 Administrative staff Training and recruitment Infomiation technology Insurance General Offi￿ Costs Audit fees Accountancy services Legal and other professional Bank charges Staff lime Staff lime Usage Usage Usage Governan Governance Usage Usage 196,148 26,202 41.257 13.551 74,014 196.148 26.202 41,257 13,551 74,014 9.780 3,060 74,639 206 438.857 187,771 32,761 40.497 9,287 65,618 9,300 3.889 94.190 739 444,052 9,780 3.060 74.639 206 426,017 12,840 Page 30 Birmingham Disability Resource Centre (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued 10. Net incomellexpenditurel for the year Net income l (expendilure) is stated after charging.. Total 202S Total 2024 Operating lease charges- premises Operating lease charges - other 81.283 12,654 96,686 14,103 Depreciation of tangible fixed assels Amortisation of intangible fixed assets 10,592 1,799 7.353 1,770 Audit fees - audit Audit fees - other seNices 9,780 3,060 9,300 1.200 11. Trustees and key management personnel remuneration and expenses The trustees neither received nor waived any remuneration during the year ended 31 March 2025 (2024 £Nil). During the year. no trustees were reimbursed expenses (2024 - £19 reimbursed to one trustee). The charity considers its key management personnel comprise the Chief Executive Officer, the Head of Operations, the Head of Fundraising. and the Head of Finance. The total amount of employee benefits received by key managemenl personnel was £191,812 (2024- £162,660). 12. Analysis of staff costs and numbers Staff costs . Total 2025 Total 2024 Gross salaries National Insurance Pension costs 892.664 81.099 23.027 996,790 681,849 55,634 14.936 752.419 Staff numbers . The average monthly number of employees and full time equivalents during the year was as follows.. 2025 Number 2025 FTE 2024 Number 2024 FTE Executive management Sevice and operational management General information service Employment and training servi Business services, administration and support 10 36 30 27 16 Page 31 Birmingham Disability Resource Centre (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 {continued) 12. Analysis of staff costs and numbers (continued) Higher pay staff: The number of employees whose employee benefits {exc]uding employer pension costs) exceeded £60,000 was.. 2025 Number 2024 Number £60,001- £70,000 £70,001- £80,000 13. Tangible fixed assets Leasehold Plant and improvements furniture Computer equipment Total Cost At 1 April 2024 Additions At 31 March 2025 69.997 23,828 44,352 10,420 54,772 138,177 10.420 148.597 69,997 23.828 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 69,997 23,505 113 23.618 30.806 10,479 41,285 124.308 10.592 134.900 69,997 Net book values At 31 March 2025 210 13,487 13,697 At 31 March 2024 323 13.546 13,869 14. Intangible fixed assets Computer software Total Cost Al 1 April 2024 Additions At 31 March 2025 8,850 1.750 10.600 8.850 1,750 10,600 Amortisation At 1 April 2024 Charge for the year At 31 March 2025 3,098 1.799 4,897 3,098 1,799 4.897 Net book values At 31 March 2025 5.703 5,703 At 31 March 2024 5,752 5.752 Page 32 Birmingham Disability Resource Centre (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued) 15. Debtors Total 2025 Total 2024 Debtors from operations Prepayments and accrued income 205,571 75,175 280,746 99,302 88,782 188,084 16. Creditors - amounts falling due within one year Total 2025 Total 2024 Creditors from operations Taxation, social security and pensions Accruals and deferred income 118,846 31.449 405.442 555,737 58,298 19,121 295.596 373.015 Deferred income Deferred income at 1 April 2024 Resources deferred in the year Amounts released from previous years Deferred income at 31 March 2025 236.761 333.463 236,761 333,463 168,752 236,761 168.752 236.761 At the balance sheet date the charity was holding funds received in advance for services due to be delivered after the year end and for which entitlement to the income is not received until the service is delivered. 17. Commitments under operating leases At 31 March 2025 the charity was committed lo making the following payrnents under non- cancellable operating leases Land and buildings 2025 2024 Other 2025 2024 Within one year Within two to five years inclusive 87,161 77,112 164,273 70.128 146.831 216,959 12,954 25,610 38.564 8.736 8,736 17,472 Page 33 Birmingham Disability Resource Centre (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued) 18. Analysis of funds Balance at 1 April 2024 Balance at 31 March 2025 Incoming resources Resources expended Transfers Restricted funds Fit for life Positive Pathways Health & Wellbeing Energy Efficiency IAG General Contract Information & Advice (HDPI BCC - National Neighbourhood Scheme UK SPBF Solihull Project Digital & Skills Safe & Sound vol￿ of disabled Womens Health Reproduction Autism West Midlands Fairer Futures UKSPF East Birmingham Project UKSPF Dudley Project Workwell Project 84 3,835 12,476 60 49,133 26.193 38,722 72,423 28,696 58.205 200,000 188,085 (60,046) (43,726) (15,668} (62,6181 (244,606) (219,784) 21,240 32.532 25,504 4,353 4,527 5,506 4,050 113.359 50,912 6,976 31,000 10.982 45.668 41,031 20,867 369,162 41,666 61.332 1,379.086 {100,382} {50,912) (1,672) (1.781) (17,486) (42,9011 (58,648) (23,353) (369.926) (42.498) 64.480 1,420,487 17,027 5,304 29.219 1.087 2,116 680 5.417 4,883 16,937 2,486 764 832 3.148 60.683 99,714 118.996 Unrestricted funds General fund Designated fund 426.966 76.000 502,966 270,365 {337,713) 7,317 68,000 60.683 366.935 8.000 374,935 270.365 (337.713 Total funds 602.680 1.649.451 1,758,200 493,931 Name of fund Description, nature and purpose of fund Restrlcted general fund Money given to the charily where the donor requires that a grant or donation be spent for a specific projecl. Unrestricted general fund The free reserves of the charily which are not designated for particular purposes. Designatsd fund Unrestricted in¢ome for which the trustees have designated a particular purpose. See trustees report for detail. Page 34 Birmingham Disability Resource Centre (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued) 19. Analysis of net assets between funds Fund balances at 31 March 2025 are represented by.. Unrestricted Deslgnated funds fund Restrictsd funds Total funds Tangible fixed assets Intangible fixed assets Current assets Current liabilities 13,697 5.703 569,810 (222.275) 13,697 5,703 1,030,268 (555,737) 8,000 452,458 {333,462} Total net assets 366.935 8,000 118,996 493,931 20. Capital commitments Contraclual commitments for the acquisition of intangible fixed assets contracted for but not provided in the financial statements amounted to £1,750 (2024 - £nil). 21. Contingent liabilities As at 31 March 2025, the Charity occupies a building under an operating lease which is due to expire on 9 February 2027. Under the terms of the lease, the Charity may be liable for dilapidations at the end of the lease term. At the reporting date, no formal assessment of potential dilapidation costs has been undertaken. and the extent of any liability remains uncertain. Accordingly, no provision has been made in these financial statements. The Trustees will continue to monitor the position and obtain professional advice as appropriate. 22. Reconciliation of net incomellexpenditurel to net cash flow from operating activities Total 2025 Totsl 2024 Net incomel(expenditure) for the year Depreciation Amortisation Interest receivable (InGrease) I decrease in debtors Increase in creditors (108.749) 10,592 1,799 (3,034) (92.6621 182,722 {76,855) 7,353 1.770 (2,860) 30,683 51,258 Net cash flow from operating activities 9.332 11,349 Page 35 Birmingham Disability Resource Centre (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued 23. Related paty transactions There were no related party transactions during the current and previous period. 24. Company limited by guarantse The company is a charitable company limited by guarantee and not having a share capital. The guarantee of the members is limited to a contribution of £1 each in the event of the company being wound up whilst Ihal person is a member or within one year of ceasing to be a member. Page 36 Birmingham Disability Resource Centre DETAILED INCOME AND EXPENDITURE ACCOUNT for the year ended 31 March 2025 2025 2024 INCOMING RESOURCES Grants Fit for life Positive Pathways Health & Wellbeing Energy Efficiency IAG General Contract Information & Advice IHDPI BCC- National Neighbourhood Scheme ESF employability and training Digital Divide Project Safe & Sound Counselling Projects Voice of disabled Womens Health Reproduction Autism West Midlands Fairer Futures UKSPF East Birmingham Project UKSPF Dudley Project Workwell Project Other income and prior year adjustment 38,722 72,423 28,696 58,205 200,000 188.085 337,824 50,912 6,976 31,000 23,583 10,982 45,668 41,031 20,867 369,162 41,666 61,332 139,8631 1,587,271 6,912 52.234 3,034 51,488 67,364 18.537 5,210 173,083 288,365 339,721 46,123 22,625 11,450 6,458 58,864 20,516 1,109,804 44,316 91.479 2,860 Gifts and donations Commercial activities Deposit account interest 1.649.451 1,248,459 STAFF COSTS Wages and salaries 996,790 752,419 SUPPORT COSTS Project costs Premises costs Insurance Promotion and marketing General office costs Motor and travel Training and recruitment Computers and IT Legal and professional Bank charges and interest Depreciation Amortisation 383,239 108,396 13,551 11,278 74,014 3.397 26.202 41,257 74,639 206 10.592 1.799 1,745,360 186,443 113.191 9.287 2,433 65,618 5,424 32,761 40.497 94.190 739 7,353 1,770 1,312,125 GOVERNANCE COSTS Auditor's remuneration Other accountancy 9.780 3.060 9.300 3,889 12,840 13,189 NET DEFICIT FOR THE YEAR {108,7491 176.8551 This puge doe5 notform part of the 5tatutoryfinonciol stotement5. 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