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2022-03-31-accounts

REGISTERED COMPANY NUMBER: 02898000 (England and Wales) REGISTERED CHARITY NUMBER: 1041712

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

FOR

THE DISABILITY RESOURCE CENTRE

Landers Accountants Ltd Church View Chambers 38 Market Square Toddington Bedfordshire LU5 6BS

THE DISABILITY RESOURCE CENTRE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Page
Reference and Administrative Details 1
Chair's Report 2
Report of the Trustees 3 to 12
Report of the Independent Auditors 13 to 15
Statement of Financial Activities 16
Balance Sheet 17
Cash Flow Statement 18
Notes to the Cash Flow Statement 19
Notes to the Financial Statements 20 to 30

THE DISABILITY RESOURCE CENTRE

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2022

TRUSTEES N S Deadman Trustee (retired 10/11/21) B K E Dennis Trustee J Pick Chair K Taylor Trustee A G H Buckley Trustee S Brown Trustee B S Pedersen Trustee G Ormston Vice chair L A Handley Trustee E Chelal (appointed 10/11/21) EXECUTIVE M Hawman - Company secretary and chief executive MANAGEMENT TEAM REGISTERED OFFICE Room 1 The Rufus Centre Steppingley Road Flitwick Bedfordshire MK45 1AH REGISTERED COMPANY 02898000 (England and Wales) NUMBER REGISTERED CHARITY 1041712 NUMBER AUDITORS Landers Accountants Ltd Church View Chambers 38 Market Square Toddington Bedfordshire LU5 6BS SOLICITORS Woodfines 16 Cuthbert's Street Bedford MK40 3JG BANKERS CAF Bank Ltd West Malling Kent ME19 4JQ

Page 1

THE DISABILITY RESOURCE CENTRE

CHAIR'S REPORT FOR THE YEAR ENDED 31 MARCH 2022

This has been another year of challenges. The impact of the Covid pandemic continued for most of the year. Staff have worked from home when restrictions applied or if they were isolating. The 'new normal' for us has also meant adapting to delivering face to face services from interim premises in Mayfield Road Dunstable when restrictions were eased. The ability to adapt and work and deliver services to meet changing needs is one of the positive lessons of the last couple of years. Our staff are resourceful and adaptable and we are grateful for what has been achieved often in difficult circumstances.

Achievements

We continue to work with disabled people and their families to meet their needs. Enquiries have been dealt with by phone and email or webchat as well as face to face. Many carers and disabled people and their families faced additional day to day barriers and stress in the lockdowns, due to their vulnerability and many continue to experience isolation. It is important that our staff are continuing to work with them to find solutions. Enquiries about equipment and welfare benefits demonstrate continuing demand and the assistance required towards improving choice and independence. Courses have been delivered online and face to face and many have focused on wellbeing. We have also supported those managing their own health or social care budgets.

Financially we have finished the year with a small surplus of £547 which has been achieved by securing new income and keeping a very close eye on expenditure. Income was reduced due to the ending of a long standing block contract to deliver support with direct payments which was not retendered. The remaining service is now delivered on an individual basis which has been challenging for both service users and staff.

The Board and staff worked productively together to look at our strategic direction and a Business Plan was produced and agreed in February 2022.

Board changes

Evans Chelal was appointed as a Trustee at the AGM in November 2021. He was also appointed as Treasurer. Evans has brought expertise and a fresh analysis which we have welcomed and appreciate very much.

The Future

As a Board we will be working in 2022/23 to maintain our income and existing services and also increase our reach. Our move from Poynters House has opened up new possibilities but our priority is to find suitable premises more appropriate for the needs of our service users, staff and the range of services we provide. The Disability Resource Centre makes a real difference to people’s lives. We are able to do so with the support of funders, staff and volunteers who share our values and vision. Thank you to them all. We look forward to working with all of them as we shape the Disability Resource Centre for the future.

Jill Pick

Chair of Board of Trustees

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THE DISABILITY RESOURCE CENTRE (REGISTERED NUMBER: 02898000)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objects of the Charity

Our charity's purpose as set out in the objects of the Memorandum and Articles of Association is: To promote the relief of people with a disability by promoting their care, education, accommodation, training, development, occupation, self-determination, and leisure activities.

There have been no changes in the objects since the last trustees report.

In furtherance of the objects the charity undertakes the following activities.

To achieve our aims, we will:

  1. Increase the number of individuals benefitting from the DRC services by using hybrid delivery models.

  2. Develop Care and Support Services, Advice Services and Health, Learning and Work through innovation and partnership.

  3. Promote additional services in response to need into areas in which we currently work.

  4. Invest in continuous improvement needed to compete in a competitive environment.

  5. Continue to upgrade accessible infrastructure to deliver quality services.

  6. Pursue further funding opportunities to promote the welfare and support of our service users.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding which activities the charity should undertake.

As an integral part of delivering the Objects of the Charity the Trustees and management are committed to the Vision of becoming the first choice for creative solutions to health and disability challenges.

Our core objectives remain the same and following the pandemic we have resumed face to face work as well as telephone and digital services. Once again there has been significant growth in the number of people accessing our services digitally. This is an area for future development and investment as more of the community have the means to access digital services.

Ensuring our work delivers our aims

We review our aims, objectives, and activities each year. This review looks at achievements and outcomes of our work in the year 2021/22 and the benefit it has brought to the groups of people that we are serving. We have referred to the Charity Commissions Guidance on public benefit when reviewing and planning our future.

How we deliver our aims

The DRC is a disability centric organisation for disabled people, their families, carers and health and social care professionals who work with them.

Core services are funded by local authorities and clinical commissioning groups, income is reviewed every year and as the amount of funding decreases in real terms we aim to fill any shortfall through social enterprise, grant funding and fundraising. This has been a continuing challenge as the post pandemic era brought additional challenges to those with disability and health conditions; also, to our statutory funders as they tried to return to "normality".

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THE DISABILITY RESOURCE CENTRE (REGISTERED NUMBER: 02898000)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

OBJECTIVES AND ACTIVITIES Public benefit

The Trustees have reviewed the activities of the charity and consider that in line with the charity's objects, the charity provides public benefit in a variety of ways including strength based solutions. This is achieved through providing accessible information and advice regarding independent living, living with a health condition, managing self-care and any other factor that is impacting on the person, no matter how insignificant it may initially appear. Often this can include a situational assessment, which may include a financial check to ensure that the person is receiving any welfare or social benefits that they are entitled to.

The cornerstones to our services are professional, emotional, and practical support and a shared understanding of the individual and family need, followed up by a support plan relevant to the nature of the situation. Where necessary a referral is made to other services and followed up with the individual as to the impact this made. Independence is a stated aim of all services.

The Charity is open to self-referral and services are delivered irrespective of age, race gender, religion, sexual orientation, or disability. Most of the charity's services are provided without charge to the individual beneficiary.

Volunteers

In addition to a dedicated staff team of 28 staff we have retained and slightly increased the number of volunteers who are regularly active to 19, due to grant funding from the Bedfordshire and Luton Community Foundation allowing us to concentrate on this important area.

Volunteering helps people who donate their time feel more socially connected, our volunteers are older or disabled people and work in the team that fits their skills and aspirations. We have maintained a bank of volunteers who have transferred over from Poynters House and who now work in the Mayfield Centre and the Rufus Centre.

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THE DISABILITY RESOURCE CENTRE (REGISTERED NUMBER: 02898000)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

STRATEGIC REPORT Achievement and performance Charitable activities

The Disability Resource Centre is a charity led by people with lived experience with service users at the centre of its decision making. Our vision is to empower people of all ages with disability, health conditions, mental ill health, and carers to fulfil their potential and aspirations. We exist so that people have somewhere to turn to if they feel alone and need help in any situation and know we are here. We provide holistic support covering all areas that our service-users require and where we cannot support directly, we would connect them to wider services. We provide emotional and practical support with a shared understanding of the individual and family need.

We have managed to retain and deliver our core services despite the inordinate challenge arising from the major changes that occurred in the prior year: A pandemic, the disaggregation of our largest contract and operating from interim premises, resulting in little or no ability to continue our social enterprise expertise.

It has taken a long period of time to settle down, but we are now back onto a good footing offering support to those in receipt of all services.

In 2021/22 the DRC has been funded from contracts with statutory bodies (NHS) and Local Authorities; grant funders (including the BIG Lottery, Skills for Care, The Community Learning Fund and European Social Infrastructure Fund, Bedfordshire and Luton Community Foundation and local authorities) enabling us to deliver our core services. We were very grateful to receive support from grants to work through the challenges presented by the Covid 19 Pandemic legacy.

Our core services remain:

Services in 2021/22

Wellbeing and confidence Choice and control Social Enterprise
Peer support groups Equipment adjustments Retailing Disability living aids
Training Peer leads Information, Advice, Guidance Full cost recovery training
Links to other services Direct Payments Service
Links to volunteering Education and Training
Social Activities Employment support
Wellbeing classes Equipment - rehabilitation
Carers support Co-creation opportunities
Specialist Fitness sessions (online) Care Academy

We also helped our local authorities with promoting their winter pressure solutions, administering food vouchers and supporting vaccination programmes.

Overall, in the year 2021-22 we serviced 13,094 local enquiries which came from telephone, web mail, drop in and face to face. Enquiries were across a wide range of disability and health related issues and often were made by the Carer or family member of the person. This was particularly relevant to the web enquiries. advice.

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THE DISABILITY RESOURCE CENTRE (REGISTERED NUMBER: 02898000)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

DISABILITY ADVICE SERVICES

5,170 Advice Service issues were dealt with by phone or face to face, this hasn't risen significantly since the previous year and this is due to more self- help information, and videos available on the website. This is an area which we focussed on and continue to improve in line with government digital inclusion strategies. There were 52,299 unique visits to our combined websites www.drcbeds.org.uk; www.carerscentral.org.uk and www.advicecentral.org.uk. The centre also has undergone significant closure during the COVID-19 lockdown with service-users unable to visit our centres for 8 months of the year.

Equipment and independent living aids advice features heavily as the reason for visiting the centre and are fulfilled by staff who are trained as trusted assessors. The CHAT and COLLECT service introduced during the pandemic allowed a service to continue through lockdown and this is still available in addition to face to face services.

This service is part funded by the NHS (Clinical Commissioning Groups) in Bedfordshire and is recognised as being fundamental in prevention of use of acute care services and assisting discharge from acute services.

Central Bedfordshire Outreach Service: The DRC take services out into the community to provide accessibility and engage with the harder to reach clients. The service is promoted and delivered across Bedfordshire. Events in the community were still impacted until later in the year and however 1531 people made disability or health enquiries when they were seen by our team in the different localities and through virtual stakeholder and service-user events and meetings, Virtual working has allowed us to significantly increase activity undertaken by all teams with mixed attendance as residents adjust to digital interventions

WELFARE BENEFITS ADVICE

This service offers information and advice about disability benefits, including benefits checks, assistance with form filling, support with appeals and preparation for tribunal.

During the year we received 1067 enquiries, many taking advantage of the group sessions run by our expert volunteer. Our Welfare Benefits Advisor saw 243 on a one-to-one appointment securing £324,623 overall for claimants.

This service always has a high demand and this year we relied on grants to continue the delivery. Waiting lists for this service continue to grow as more people face financial difficulties and there is real concern that as the energy crisis grows, we need to increase the number of hours spent on this.

We delivered household support in the form of food vouchers and access to free broadband and sim cards for those eligible. We also worked with the Community Safety team to provide drop-in sessions to residents in Central Bedfordshire.

PERSONALISATION (SELF DIRECTED SUPPORT) SERVICES

In March 2021 the service that we had delivered on behalf of Luton Council to support people in receipt of a care direct payment ended as they moved to a different type of arrangement which was not open to tender.

This change caused a massive challenge to us as the provider, causing financial loss and the complexity of changing from a public sector contract to a sales type arrangement with individuals, many of whom were vulnerable, undergoing major upheaval. A lot of resource was required to deal with the displaced customers, despite funding no longer being received.

However we gained new customers from other council areas who needed a full support service.

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THE DISABILITY RESOURCE CENTRE (REGISTERED NUMBER: 02898000)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

EQUIPMENT SERVICE - Supply chain issues and second hand

There was a world-wide manufacturing supply chain issue which affected the independent living market. It was nearly impossible to get supplies of anything that had aluminium parts so mobility aids including wheelchairs of all descriptions were in short supply. We ran a campaign for donations of unused equipment which was very successful and had grateful customers travelling from the all over the southeast to buy stock.

Equipment hires

The service provides a low-cost flexible option accessible to Bedfordshire residents with short notice and long-term bookings available. The availability and hire of such equipment can assist in avoiding delays in discharge from the hospitals.

This year due to the pandemic the number of 111 hires in the year, was down on the previous year.

ADVICE CENTRAL

Partnership Development

Advice Central funded by Central Bedfordshire Council for their residents continues to provide a community welfare service which can be accessed by the individual, also by the partners and by statutory bodies who care about people that they encounter and do not have the resources to deal with outside of their stated aim. The network partnership includes 15 referral partners, 161 associates and 42 mutual aid groups. There were 6,092 enquiries in the year, resulting in 751 cases being managed by Advice Central to resolution as the topic required multiple interventions by our partners and others.

CARERS CENTRAL

Provided to Carers in Luton on behalf of Luton Council.

The team supported 3,843 carers in Luton in the year. They worked closely with the authority to develop the carers strategy including, identification, engagement and the issues that are important to carers. A carers panel was set up with Volunteer carers attending regularly to advise the project on their needs.

EXPERTS BY EXPERIENCE

We have a disability user panel to advise us and others on their needs based on their own lived experience in addition to peer support groups which are more specific in theme.

With space being very limited at the Mayfield Centre we have held many online meetings to ensure that these continued through the extended period of the pandemic.

COMMUNITY SERVICES - Wellbeing and Training.

This year we supported 798 people who are disabled, or a carer or have a health condition on our range of learning, developmental, wellbeing and fitness and employability programmes. Programmes are funded by different bodies and have different eligibility and claiming criteria. There were a variety of learning opportunities around self-knowledge, self-care, self-management and lived experience.

Premises 2021/22

We are operating out of Interim premises, The Rufus Centre in Flitwick and Mayfield Centre in Dunstable. Operations were still impacted by Covid restrictions and the additional needs of our service users.

Clients are very vulnerable, and many were anxious about returning to society as waves continued - despite vaccinations and continued social distancing.

Our services are available in a variety of methods in which customers felt comfortable.

As the communities opened, we became integrated once again. Employees now have a hybrid working pattern which supports this.

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THE DISABILITY RESOURCE CENTRE (REGISTERED NUMBER: 02898000)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

STRATEGIC REPORT Financial review Financial position

Income

DRC recorded a total income of £793,935 compared to the £772,340 that was forecast. That represents a favourable variance of 2.8%. The charity has seen a 31% drop in income from £1,040,573 recorded in March 2021 and yet due to rigorous financial controls been able to achieve a surplus of £547 at the year end of March 2022.

In addition to the loss of social enterprise opportunity, associated with Poynters House, the major reduction in income was the income for a block contract which had been in place since 1998 due to a change in the authority's strategy. This could have resulted in a more significant income reduction had other grants and new contracts not been gained.

The ability to drastically reduce costs has only been achievable in the last 2 years since exiting the 25-year lease, and all facility liabilities at Poynters House.

The income reduction resulting from exiting Poynters house, significantly impacted the tenancy and room hire segment that which had already dropped from £194k in 2017 to £42k in 20/21and £Nil in 21/22.

Expenditure

The total costs incurred in 2022 are £793,388 to a budget of £780,595 which is a 1.6% adverse variance.

The staff costs of 77% share of expenditure have increased steadily over the past five years at a time of reducing income and reducing staff numbers. Investment in technology in the year ahead will reduce the need for some of the administrative staff allowing more customer facing positions within a reduced salary budget.

IT costs at 7% Rental and utility costs sit at a 3% and 0.2% of total expenses respectively.

The DRC is actively seeking suitable premises for our operations and employees and expect rental and utility costs to increase.

Balance Sheet

The position of the Charity is robust with total assets increasing by 16% from 2021 to £616,192. The increase is mainly attributed to receivables that had close to £277k. This had a corresponding effect on the cash assets that reduced by £155k representing a 37% drop from the prior year.

The total liabilities for the year ended March 2022 are £241,295 which is an increase of 55% from £156,036. This is fair as the current assets (excluding bank assets) can cover the total liabilities by a factor of 1.4 and current assets including cash would cover total liabilities by 2.5x hence the liquidity of the Charity is in a good position. The net assets sit at £374,897 which is an increase of 0.15% from £374,350 in 2021.

Our focus continues to be to increase and diversify our income streams while concurrent-ly managing our cost structure. It is difficult and it will be hard but based on last year's performance and audited accounts we can be delighted with the activities we undertook in ensuring that people with disability access quality care, education, relevant training and development were empowered to have the same life choices as others.

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THE DISABILITY RESOURCE CENTRE (REGISTERED NUMBER: 02898000)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

STRATEGIC REPORT Financial review Principal funding sources

Contracts of varying value with:

Grants from:

Investment policy and objectives

The charity maintains deposit accounts which are regularly reviewed.

Reserves policy

Unrestricted funds

In accordance with guidelines issued by the Charity Commissioners, the Trustees have adopted a policy regarding reserves which should ensure that there are adequate funds to enable the charity to meet all current and known future liabilities.

The level of reserves is considered and reviewed at regular intervals by the Finance and General Purposes Committee.

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THE DISABILITY RESOURCE CENTRE (REGISTERED NUMBER: 02898000)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

STRATEGIC REPORT

Principal risks and uncertainties

Significant areas of risk include:

Areas of risk are mitigated by:

A risk analysis is presented to the Board at each meeting using a proven rating methodology.

Company Law requires the Board to prepare financial statements for each financial year which give a true and fair view of the situation of the charitable company as at the date of the balance sheet and of its incoming resources and application of resources, including income and expenditure for the financial year. In preparing these financial statements the Board of Trustees has followed best practice and;

The Board of Trustees is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 1985. The Board of Trustees is also responsible for safeguarding the assets of the charitable company and taking reasonable steps for the detection and prevention of fraud and other irregularities.

Future plans

Our vision is to be the first choice for creative solutions to health and disability challenges We work in several sectors, and during this year devised our DASPlus delivery to encompass all the different needs of service users in the Bedfordshire, Luton, Milton Keynes area, aligning services to meet their greatest needs.

In October 2021 the board met to discuss the Strategic plan for 2022 to 2025 and the CEO produced a business plan to support the strategic aims, this was assisted by a Central Bedfordshire funded Scholarship to the Business Growth Plan delivered at Cranfield University. The charity received support also from the University of Bedfordshire in innovation support, we are grateful for the level of support provided during this year from funders and supporters.

Crucial to the success of the plan is a more evolved Customer relationship management database, and a website which allows different users access to the information that they require quickly which is integrated with the CRM. This will require financial investment and resources to ensure that everyone can use the new systems effectively.

We will continue to seek permanent suitable premises to deliver our full services and in the meantime our will use outreach widely across the BLMK area.

Our aspiration is to be a heart-led and head - managed organisation, fulfilling the needs of service users and the ability to provide funders with detailed information.

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THE DISABILITY RESOURCE CENTRE (REGISTERED NUMBER: 02898000)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is governed by its Memorandum and Articles of Association which were set on 14 February 1994.

The charity is registered as a charitable company limited by guarantee. There have been no changes in the objectives since the last annual report.

The charity is managed by a Board of Trustees who are Directors of the company. The DRC has 12 members who agree to contribute an amount of £5 in event of the company being wound up.

Recruitment and appointment of new trustees

Under the requirement of the Memorandum and Articles of Association trustees are appointed and one third retires every year, they are eligible for re-appointment at the Annual General Meeting.

All board members give their time voluntarily and received no benefits from the charity. Any expenses reclaimed from the charity are set out in notes to the accounts.

Jill Pick has been Chair of Trustees since 2016 and continues in her role. Jill is a founder member of the DRC. She has a background in social care and wide experience in the voluntary sector. Gillian Ormston was appointed Vice Chair in 2020; Gillian has a background in public sector leadership and management. Evans Chelal was appointed Treasurer at the AGM in 2021 he has an MBA from the prestigious Cranfield University and is an Economist.

All Trustees are subject to a code of conduct and declare any potential conflict of interest, all of them complete a declaration of interest annually. Each Trustee sits on one or more of the sub committees that directly relate to their skills and experience: Finance and General Purpose; Personnel or Services and Marketing. Full Board meetings take place every two months throughout the year with the AGM generally taking place in October. Board members are invited to take part in relevant external training and meetings. All Trustees are involved in setting the strategic direction of the DRC. None of the Trustees have any beneficial interest in the charity and only out of pocket expenses are recompensed.

Management

The Chief Executive is appointed by the Board of Trustees to manage the day-to-day operations of the charity and is accountable to the board for the performance of the Charity. The Chief Executive is supported by a Business Development Manager and Customer Service Manager.

Wider network - partnerships

We continue to be a third-party Hate Crime Reporting Centre and have been working hard to establish other relationships where we are able to co-produce services with other statutory sector partners. Partnerships with other public sector bodies such as the Police Force and Fire and Rescue Service have continued to develop, and we have worked to build relationships with other third sector organisations so that we can refer our service users when needed.

We represent disabled people, their Carers and families on equality steering groups, the Older People's Partnership Board, and the Carers Partnership Board in Luton and the Equalities Steering group, Physical Disability Forum, VCS Partners and COVID response groups in Central Bedfordshire.

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THE DISABILITY RESOURCE CENTRE (REGISTERED NUMBER: 02898000)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Trustees carry out a range of reviews in line with the risk management strategy, including risk to reputation, revenue and assets. The Business Continuity Plan is updated annually and more frequently when required. The plan was rewritten at the beginning of the pandemic and has been updated as we moved through the interim premises locations.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of The Disability Resource Centre for the purposes of company law) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping 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 detection of fraud and other irregularities.

In so far as the trustees are aware:

AUDITORS

The auditors, Landers Accountants Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 2 November 2022 and signed on the board's behalf by:

J Pick - Trustee

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE DISABILITY RESOURCE CENTRE

Opinion

We have audited the financial statements of The Disability Resource Centre (the 'charitable company') for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' 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 trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

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

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE DISABILITY RESOURCE CENTRE

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

Our 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 a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE DISABILITY RESOURCE CENTRE

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 auditors' 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 audit work, for this report, or for the opinions we have formed.

Robert Brown (Senior Statutory Auditor) for and on behalf of Landers Accountants Ltd Church View Chambers 38 Market Square Toddington Bedfordshire LU5 6BS

2 November 2022

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THE DISABILITY RESOURCE CENTRE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Notes
INCOME AND ENDOWMENTS FROM
Donations
3
Charitable activities
Information services
Chargeable services
Training and other income
Tenancy and room hire
Investment income
4
Other income
6
Total
EXPENDITURE ON
Raising funds
7
Charitable activities
8
Information services
Chargeable services
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
£
2,110
458,389
214,079
11,150
-
57
78,280
764,065
2,068
761,450
-
763,518
547
368,383
368,930
Restricted
funds
£
-
29,870
-
-
-
-
-
29,870
-
29,870
-
29,870
-
5,967
**5,967 **
31.3.22
Total
funds
£
2,110
488,259
214,079
11,150
-
57
78,280
793,935
2,068
791,320
-
793,388
547
374,350
**374,897 **
31.3.21
Total
funds
£
3,906
470,819
409,202
21,316
42,058
245
93,027
1,040,573
4,305
1,033,203
253
1,037,761
2,812
371,538
374,350

The notes form part of these financial statements

Page 16

THE DISABILITY RESOURCE CENTRE (REGISTERED NUMBER: 02898000)

BALANCE SHEET 31 MARCH 2022

Notes
FIXED ASSETS
Intangible assets
14
Tangible assets
15
CURRENT ASSETS
Stocks
16
Debtors
17
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
18
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
PROVISIONS FOR LIABILITIES
20
NET ASSETS
FUNDS
21
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
funds
£
1,025
11,180
12,205
5,163
334,450
258,407
598,020
(241,295)
356,725
368,930
-
368,930
Restricted
funds
£
-
-
-
-
-
5,967
5,967
-
5,967
5,967
-
5,967
31.3.22
Total
funds
£
1,025
11,180
12,205
5,163
334,450
264,374
603,987
(241,295)
362,692
374,897
-
374,897
368,930
5,967
**374,897 **
31.3.21
Total
funds
£
1,792
13,901
15,693
4,904
90,057
419,732
514,693
(147,261)
367,432
383,125
(8,775)
374,350
368,383
5,967
374,350

The financial statements were approved by the Board of Trustees and authorised for issue on 2 November 2022 and were signed on its behalf by:

J Pick - Trustee

The notes form part of these financial statements

Page 17

THE DISABILITY RESOURCE CENTRE

CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2022
31.3.22
Notes
£
Cash flows from operating activities
Cash generated from operations
1
(149,995)
Net cash used in operating activities
(149,995)
Cash flows from investing activities
Purchase of intangible fixed assets
-
Purchase of tangible fixed assets
(5,420)
Interest received
57
Net cash used in investing activities
(5,363)
Change in cash and cash equivalents
in the reporting period
(155,358)
Cash and cash equivalents at the
beginning of the reporting period
419,732
Cash and cash equivalents at the end
of the reporting period
264,374
31.3.21
£
(70,306)
(70,306)
(2,300)
(14,453)
245
(16,508)
(86,814)
506,546
419,732

The notes form part of these financial statements

Page 18

THE DISABILITY RESOURCE CENTRE

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2022

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
31.3.22 31.3.21
£ £
Net income for the reporting period (as per the Statement of
Financial Activities) 547 2,812
Adjustments for:
Depreciation charges 8,908 6,569
Loss on disposal of fixed assets - 3,956
Interest received (57) (245)
Movement in provisions (8,775) 8,775
Increase in stocks (259) (585)
(Increase)/decrease in debtors (244,393) 150,264
Increase/(decrease) in creditors **94,034 ** (241,852)
Net cash used in operations **(149,995) ** (70,306)
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.21 Cash flow At 31.3.22
£ £ £
Net cash
Cash at bank and in hand 419,732 **(155,358) ** 264,374
419,732 **(155,358) ** 264,374
Total **419,732 ** **(155,358) ** 264,374

The notes form part of these financial statements

Page 19

THE DISABILITY RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. COMPANY INFORMATION

The Disability Resource Centre is a private company limited by guarantee, registered in England and Wales. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £5 per member of the charity. Its registered office and principle place of business is Room 1, The Rufus Centre Steppingley Road, Flitwick, Bedford, England, MK45 1AH.

2. ACCOUNTING POLICIES

Company status

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Government grants

A government grant is recognised only when there is reasonable assurance that (a) the entity will comply with any conditions attached to the grant and (b) the grant will be received.

Grants relating to revenue are recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.

A grant that becomes receivable as compensation for expenses or losses already incurred, or for the purpose of giving immediate financial support to the entity with no future related costs, is recognised in income in the period in which it becomes receivable.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Governance costs

Governance costs include those incurred in the governance of the charities assets and are associated with constitutional and statutory requirements.

Allocation and apportionment of costs

Support costs are those costs incurred directly in support of expenditure on objects of the charity.

Overheads have been allocated on the basis of floor space usage and other overheads have been apportioned on the basis of the head count.

All resources expended are inclusive of irrecoverable VAT.

Page 20

THE DISABILITY RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

2. ACCOUNTING POLICIES - continued

Intangible fixed assets

Such an asset is identifiable when it is separable, or when it arises from contractual or other legal rights.

Subsequent to initial recognition, computer software is measured at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation is calculated to write off the cost of intangible assets less their estimated residual values using the straight-line method over their estimated useful lives, and is recognised in the statement of financial activities.

The estimated useful lives for current and comparative periods are as follows:

Computer Software - 33% on cost

Amortisation methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate

Tangible fixed assets

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

Fixtures and fittings - 20% on cost and 10% on cost Computer equipment - 33% on cost and 25% on cost

Fixed assets are stated in the balance sheet at their cost or value at the time of receipt less depreciation. Expenditure of a capital nature over £500 is capitalised. Profits and losses on the disposal of assets are recognised in the SOFA in the year of disposal.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The company is a charity within the meaning of the Finance Act 2010 (schedule 6, paragraph 1). Accordingly the company is potentially exempt from taxation in respect of income or capital gains within categories covered by the Corporation Tax Act 2010 (part 11, chapter 3) or the Taxation of Chargeable Gains Act 1992 (section 256), to the extent that such income or gains are applied exclusively to charitable purposes. No tax charge arose in the period.

Fund accounting

The Disability Resource Centre has various types of funds for which it is responsible, and which require separate disclosure as follows:

General funds are unrestricted funds which 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.

Page 22 Page 21

THE DISABILITY RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

2. ACCOUNTING POLICIES - continued

Fund accounting

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 costs 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Redundancy and termination payments

Redundancy and termination costs are recognised as an expense in the Statement of Financial Activities and a liability on the Balance Sheet immediately at the point the charity is demonstrably committed to either: terminate the employment of an employee or group of employees before normal retirement date; or provide termination benefits as a result of an offer made in order to encourage voluntary redundancy. The charity is considered to be demonstrably committed only when it has a detailed formal plan for the termination and is without realistic possibility of withdrawal from the plan.

3. DONATIONS

3. DONATIONS
31.3.22 31.3.21
£ £
Donations 2,110 3,906
4. INVESTMENT INCOME
31.3.22 31.3.21
£ £
Deposit account interest 57 245

Page 22

THE DISABILITY RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

5. INCOME FROM CHARITABLE ACTIVITIES

6.

INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Information services
Contracts
Information services
Direct payments
Chargeable services
Service level agreements
Chargeable services
Other income
Other income
Service charges
Tenancy and room hire
Rent
Tenancy and room hire
Room hire
Tenancy and room hire
OTHER INCOME
Government grant
31.3.22
£
266,400
221,859
43,491
170,588
11,150
-
-
-
713,488
31.3.22
£
78,280
31.3.21
£
90,149
380,670
43,035
366,167
21,316
17,170
23,758
1,130
943,395
31.3.21
£
93,027

During the current year the charity has received £5,781 from an NHS covid legacy grant, £894 from a Central Bedfordshire Council Covid 19 grant, £15,000 from a Luton Borough Council Covid 19 grant and £54,800 from a Central Bedfordshire Council infection control grant.

In the prior year 2021 the charity received £9,237 in furlough monies from the Coronavirus Job Retention Scheme, £38,914 from a National Lottery Covid grant, £17,476 in Covid grants received from Bedfordshire & Luton Council and a £27,400 infection control grant from Central Bedfordshire Council.

7. RAISING FUNDS

Other trading activities

Other trading activities
31.3.22 31.3.21
£ £
Opening stock 4,904 4,319
Purchases 2,327 4,890
Closing stock **(5,163) ** (4,904)
2,068 4,305

Page 23

THE DISABILITY RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

8. CHARITABLE ACTIVITIES COSTS

8.
CHARITABLE ACTIVITIES COSTS
Information services
9.
SUPPORT COSTS
Management
£
Information services
12,943
Finance
£
1,260
Direct
Costs
£
671,857
Information
technology
£
55,829
Support
costs (see
note 9)
£
119,463
Governance
costs
£
**49,431 **
Totals
£
791,320
Totals
£
119,463

10. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.22 31.3.21
£ £
Auditors' remuneration 7,680 7,500
Depreciation - owned assets 8,141 6,061
Hire of plant and machinery 91 250
Other operating leases 2,350 9,143
Deficit on disposal of fixed assets - 3,956
Computer software amortisation **767 ** 508

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

Trustees' expenses
31.3.22 31.3.21
£ £
Trustees' expenses 72 477

Trustees expenses relate to travel expenses incurred in the year for four of the trustees.

Page 24

THE DISABILITY RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

12. STAFF COSTS

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Disability services
Management
No employees received emoluments in excess of £60,000.
31.3.22
£
593,598
13,507
607,105

31.3.22
25
2
27
31.3.21
£
707,783
13,043
31.3.21
£
707,783
13,043
720,826
31.3.21
30
3
33

13. KEY MANAGEMENT PERSONNEL

The total remuneration of key management personnel (including salaries and other benefits) was £63,967 (2021: £63,665).

14. INTANGIBLE FIXED ASSETS

INTANGIBLE FIXED ASSETS
Computer
software
£
COST
At 1 April 2021 and 31 March 2022 2,300
AMORTISATION
At 1 April 2021 508
Charge for year **767 **
At 31 March 2022 1,275
NET BOOK VALUE
At 31 March 2022 1,025
At 31 March 2021 1,792

Page 25

THE DISABILITY RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

15.
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
COST
At 1 April 2021
1,625
Additions
-
At 31 March 2022
1,625
DEPRECIATION
At 1 April 2021
-
Charge for year
325
At 31 March 2022
325
NET BOOK VALUE
At 31 March 2022
1,300
At 31 March 2021
1,625
16.
STOCKS
Stocks
17.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments and accrued income
Computer
equipment
£
24,806
5,420
30,226
12,530
7,816
20,346
9,880
12,276
31.3.22
£
5,163
31.3.22
£
277,474
7,551
49,425
334,450
Totals
£
26,431
5,420
31,851
12,530
8,141
20,671
11,180
13,901
31.3.21
£
4,904
31.3.21
£
76,472
8,243
5,342
90,057

Page 26

THE DISABILITY RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

18.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22
£
Trade creditors
34,774
Social security and other taxes
-
VAT
1,461
Other creditors
64,347
Accruals and deferred income
140,713
241,295
19.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.22
£
Within one year
22,421
Between one and five years
36,835
59,256
20.
PROVISIONS FOR LIABILITIES
31.3.22
£
Provisions
-
21.
MOVEMENT IN FUNDS
Net
movement
At 1.4.21
in funds
£
£
Unrestricted funds
Unrestricted funds
368,383
547
Restricted funds
Access to Work
5,967
-
TOTAL FUNDS
374,350
547
31.3.21
£
16,449
11,754
52,402
41,756
24,900
147,261
31.3.21
£
17,221
64,456
81,677
31.3.21
£
8,775
At
31.3.22
£
368,930
5,967
374,897

Page 27

THE DISABILITY RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

21. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
Unrestricted funds
Restricted funds
Skills for Care
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
Unrestricted funds
Premises Maintenance and
Reinstatement Fund
Restricted funds
Access to Work
TOTAL FUNDS
Incoming
resources
£
764,065
29,870
793,935
At 1.4.20
£
365,571
-
365,571
5,967
371,538
Resources
expended
£
(763,518)
(29,870)
(793,388)
Net
movement
in funds
£
373
2,439
2,812
-
2,812
Movement
in funds
£
547
-
547
At
31.3.21
£
365,944
2,439
368,383
5,967
374,350

Page 28

THE DISABILITY RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

21. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
Unrestricted funds
Premises Maintenance and
Reinstatement Fund
Restricted funds
Skills for Care
TOTAL FUNDS
DESIGNATED FUNDS
New premises configuration or refurbishment
Staffing Commitment Fund
Premises Commitment Fund
Information Technology Infrastructure
Research and development
General Fund
TOTAL DESIGNATED FUNDS
Incoming
Resources
resources
expended
£
£
1,005,634
(1,005,261)
2,439
-
1,008,073
(1,005,261)
32,500
(32,500)
1,040,573
(1,037,761)
31.3.22
£
200,000
60,000
5,000
15,000
20,000
68,930
**368,930 **

Movement

in funds
£
373
2,439
2,812
-
2,812
31.3.21
£
200,000
60,000
5,000
15,000
20,000
68,383
368,383

New premises configuration or refurbishment

To cover the necessary upgrades required in the charity's new premises.

Delivery of Service, Staffing Commitment Fund

To cover one month salary and pension payments.

Delivery of Service, Premises Commitment Fund

To cover 1 year's lease on premises.

Information Technology Infrastructure

To invest in the development of Information Technology Infrastructure.

General Fund

To cover cash flow volatility.

Page 29

THE DISABILITY RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

21. MOVEMENT IN FUNDS - continued

RESTRICTED FUNDS

Access to Work - £5,967 (2021: £5,967)

Funding towards the costs of the Access to Work scheme, to purchase equipment and resources required by some of the charity's employees.

22. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

23. HOLDING ACCOUNTS

The charity operates 'holding accounts' in Luton, Central Bedfordshire, Bedford Borough and Northampton as part of its 'Direct Payments' scheme. The charity has no legal entitlement to the ownership of these accounts and is merely acting as an intermediary agent to receive funds and distribute them under instructions from the benefit recipient. As a result these holding accounts are not reflected in the Statement of Financial Activities or the Balance Sheet of the charity. At the balance sheet date the remaining accounts amounted to £1,669,967 (2021: £2,780,192).

24. GOING CONCERN

The charity's monthly forecasts and projections, taking account of reasonable possible changes in trading performance and historic seasonal trends, show that they are able to operate within the level of its current facility.

Therefore the directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future and they continue to adopt the going concern basis in preparing the annual report and accounts.

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