2022-03-31-accounts - Disability Action Yorkshire

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How man		eo le have	benefited	from our services durin	the
				2020/21	2021/22
34 Claro	Road			21	17
Trainin				34	20
Holida	Lod	e		42	118
Accessibilit		L Inclusion			100+
Information,		advice and	uidance	New cate o

			Unrestricted	Restricted	Total	Total
			funds	funds	2022	2021
INCOME FROM:		Note	F
Donations and Legacies			310,942	51,063	362,005	146,656
Charitable Activities		4	1,105,311		1,105,311	1,232,905
Other Income - Royalties			2,263		2,263	13,058
Investments			3,681		3,681	4,359
TOTAL INCOME			1,422,197	51,063	1,473,260	1,396,978
EXPENDITURE ON:
Raising Funds		6	9,794		9,794	10,392
Charitable Activities		7	1,339,667	53,752	1,393,419	1,484,528
TOTAL EXPENDITURE			1,349,461	53,752	1,403,213	1,494,920
Net Income/(Expenditure)			72,736	(2,689)	70,047	(97,942)
Losses on revalution	offixed assets					(1,277,563)
Gains on investments		14	1,515		1,515	44,766
NET MOVEMENT IN	FUNDS		74,251	(2,689)	71,562	(1,330,739)
Balance Brought Forward
at 1 April 2021		20	1,194,916	29,167	1,224,083	2,554,822
Balance Carried Forward
at 31 March 2022		20	1,269,167	26,478	1,295,645	1,224,083

				Note	2022	2021
FIXEDASSETS
Intangible Assets				12	750	8,055
Tangible Assets				13	552,302	558,428
Investments				14	221,209	276,812
					774,261	843,295
CURRENT ASSETS
Debtors				15	67,138	124,253
Cash at Bank and	in Hand				546,758	375,554
					613,896	499,807
CREDITORS: Amounts		falling due
within one year				16	92,512	119,019
NET CURRENT ASSETS					521,384	380,788
TOTAL NET ASSETS					1,295,645	1,224,083
FUNDS
Unrestricted Funds
- Designated			Funds	17,20	537,301	540,309
-General		Funds		18,20	731,866	654,607
Restricted Funds				19,20	26,478	29,167
TOTAL FUNDS					1,295,645	1,224,083

STATEMENT OF CASH	STATEMENT OF CASH	FLOWS FOR	FLOWS FOR	THE YEAR	ENDED 31 MARCH 2022	ENDED 31 MARCH 2022
					Note	2022		2021
Net cash	provided by operations				24		110,405		60,184
Cash flow from investing		activities:
Investment	income					3,681		4,359
Purchase	oftangible fixed assets							(6,188)
Purchase	of investments					(12,045)		(70,081)
Proceeds	from sale of investments					69,163		57,598
Net cash	provided by investing activities						60,799		(14,312)
Change in cash and cash		equivalents	in	the year			171,204		45,872
Cash and	cash equivalents	at beginning		ofthe year			375,554		329,682
Cash and	cash equivalents	at end of	the	year			546,758		375,554

Ye	ar ended 31 March 2022	ar ended 31 March 2022	ar ended 31 March 2022	ar ended 31 March 2022	ar ended 31 March 2022
3.	DONATIONS AND LEGACIES					2022	2021
							F
	Restricted Donations		and Grants
	NYCC covid 19funding					30,563	46,943
	WICS					10,500
	WRRF					10,000
	George Moore Foundation						3,800
	Police and Crime Commissioner						3,760
	Morrisons Foundation						3,800
	National Lottery Community				Fund		21,893
						51,063	80,196
	Unrestricted Donations			and Grants
	lan Elliott						4,040
	Charles Sykes Trust					4,000
	Fenton Trust					4,000	4,000
	The Haley Trust					15,000
	ROCOIL					5,000
	West Riding Masonic	Charity				1,500	1,500
	Linden Trust					1,000	1,000
	HBC Covid 19Business		grant				10,000
	CJRS furlough grant					1,451	9,704
	General Donations					2,696	5,476
						34,647	35,720
	Legacies					276,295	30,740
	TOTAL DONATIONS	AND LEGACIES				362,005	146,656

					34Claro	Training	&	Holiday	Generating
For the year ended 31			Narch 2022		Roadf	Enterprise		Lodge f	Fundsf	2022f
Customer Fees					810,392	251,801				1,062,193
Sales of Furniture	(incl Gift Aid)					4,429				4,429
Holiday Lettings								17,264		17,264
DBS Umbrella									8,497	8,497
Warehouse Rental									8,728	8,728
Miscellaneous									4,200	4,200
					810,392	256,230		17,264	21,425	1,105,311
					34Claro	Training	8,	Holiday	Generating
Forthe year ended 31			March 2021		Road f.	Enterprise f.		Lodge f	Fundsf	2021f
Customer Fees					946,523	266,931				1,213,454
Sales of Furniture	(incl Gift Aid)					5,344				5,344
Holiday Lettings								4,065		4,065
DBS Umbrella									6,042	6,042
Miscellaneous									4,000	4,000
					948,523	272,275		4 085	10,042	1,232 905
Investment Income									2022	2021
UK Listed Investments									3,592	4,315
Short Term Deposits									89	44
									3,681	4,359
COSTS OF RAISING		FUNDS							2022f	2021 f
General Fundraising		Costs							2,489	2,142
Amortisation ofcopyright			intangible	assets					7,305	8,250
									9,794	10,392

5. 6.	Investment Income UK Listed Investments Short Term Deposits COSTS OF RAISING FUNDS General Fundraising Costs Amortisation ofcopyright intangible assets

		34Claro	Training 8	Holiday	Raising
		Road	Enterprise	Lodge	Funds	2022
For the year ended 31March	2022	E		E		E
Lease			15,375			15,375
Utilities and Council Tax		40,454		1,135		41,589
Postage and Stationery		2,182	420			2,602
Advertising		1,800	1,800			3,600
Telecommunications and IT		10,809	2,067			12,876
Registration and Subscription	Fees	3,523	1,362	(1,446)		3,439
Vehide Costs		2,891	1,894			4,785
Repairs and Renewals		21,186	136	39		21,361
Maintenance		15,090		8,417		23,507
Staff Costs		718,663	174,699			893,362
Other Staff Costs		7,561	5,282			12,843
Miscellaneous Inc. Legal Fees	and Fundraising	3,338		580		3,918
Medical Supplies and Equipment		6,235	506			6,741
DBS Umbrella Service					5,899	5,899
Insurance		6,453		1,500		7,953
Service User Food and Training		23,542				23,542
Warehouse Costs			1,338			1,338
Trainee Costs			98			98
Depreciation			82	3,130		3,212
		863,727	205,059	13,355	5,899	1,088,040
Support Costs (note 8)		122,152	152,690	15,269	15,269	305,379
		985,879	357,749	28,624	21,168	1,393,419
		34Claro	Training &	Holiday	Raising
		Road	Enterprise	Lodge	Funds	2021
For the year ended 31March	2021	F	E	F	E
Lease			45,765			45,765
Utilities and Council Tax		36,206		637		36,843
Postage and Stationery		1,392	247			1,639
Advertising		1,650	1,650			3,300
Telecommunications and IT		6,699	1,215			7,914
Registration and Subscription	Fees	3,535	3,059	632		7,226
Vehide Costs		5,314	2,535			7,849
Repairs and Renewals		56,087	1,066	420		57,573
Maintenance		14,885		3,324		18,209
Staff Costs		728,872	160,287			889,159
Other Staff Costs		6,772	110			6,882
Miscellaneous Inc. Legal Fees	and Fundraising	8,366		711	24,151	33,228
Medical Supplies and Equipment		11,264	739			12,003
DBS Umbrella Service					3,596	3,596
Insurance		4,392		1,107		5,499
Service User Food and Training		23,704				23,704
Warehouse Costs			1,116			1,116
Trainee Costs			1,669			1,669
Depreciation		38,258	361	3,328		41,947
		947,396	219,819	10,159	27,747	1,205,121
Support Costs (note 8)		111,763	139,704	13,970	13,970	279,407
		1,059,159	359,523	24,129	41,717	1,484,528

8.	SUPPORT C	OSTS
					2022	2021
	Support costs:
	Staff Costs				143,181	155,476
	Other Staff Costs				598	1,095
	Rent				56,081	23,332
	Utilities and Council Tax				12,984	11,795
	Insurance				1,259	2,006
	Office and Marketing			Costs	4,042	20,883
	Telecommunications		and IT		16,459	16,031
	Professional	Fees			28,057	9,827
	Repairs and	Renewals			12,775	10,424
	Bank and Investment			Fees	3,856	3,608
	Maintenance				3,536	3,953
	Depreciation				2,914	4,425
	Governance	(Note 9)			10,060	14,591
	Miscellaneous	Costs			9,577	1,961
					305,379	279,407
9.	GOVERNANCE COSTS				2022	2021
	Auditors' Remuneration			-Audit	5,468	5,400
	Payroll fees				3,830	3,830
	Accountancy	Fees and Other Services				4,200
	Insurance				762	1,161
					10,060	14,591

			2022	2021
Average number of persons employed		(head count)	no.	no.
Head Office			5	5
Residential Care			41	38
Training 8 Enterprise			10	11
			56	54
			2022	2021
Staff costs during the year			f	f
Salaries			952,449	935,938
Social Security	Costs		59,490	68,844
Pension Costs			21,106	27,994
Life Assurance	Scheme		3,863	7,768
Health Insurance			6,660	4,091
			1,043,568	1,044,635

		2022	2021
Aggregate	Salaries	157,328	168,038
Aggregate	Social Security Costs	16,830	17,762
Aggregate	Pensions	3,762	3,792
Aggregate	Health Insurance	5,838	5,078
Total Remuneration		183,758	194,670

INTANGIBLE FIXEDASSETS
	Copyrights
Cost
As at 1 April 2021 and 31 March 2022	180,150
Amortisation
Balance as at 1 April 2021	172,095
Charge in the year	7,305
Balance as at 31 March 2022	179,400
Net Book Value
As at 31 March 2022	750
As at 31 March 2021	8,055

TANGIBLE FIXEDASSET	S
	Land &Buildings	Plant,
	Claro Road &	Machinery &
	Holiday Lodge	Equipment	Total
Cost
Balance at 1 April 2021	2,318,319	562,694	2,881,013
Balance at 31 March 2022	2,318,319	562,694	2,881,013
Depreciation
Balance at 1 April 2021	1,789,044	533,541	2,322,585
Charge for the Year	552	5,574	6,126
Balance at 31 March 2022	1,789,596	539,115	2,328,711
Net Book Value
At 31 March 2022	528,723	23,579	552,302
At 31 March 2021	529,275	29,153	558,428

		2022		2021
Total Investments
Market value at	1 April 2021		276,812		219,563
Additions bought	at cost	12,045		70,081
Disposals		~69,163		~57,596
Cash difference	on net portfolio dealings		(57,118)		12,483
Change in market value			1,515		44,766
Market Value at	31 March 2022		221,209		276,812
Historic Cost at	31 March 2022		173,515		223,346
Gains on Investments			1,515		44,766

	2022	2021
Listed Investments
UK - Managed Funds	221,209	276,812
Total Market Value	221,209	276,812

DEBTORS
	2022	2021
		F
Trade Debtors	66,914	32,733
Prepayments	224	26,155
Accrued Income		65,365
	67,138	124,253

16.CREDITORS: Amounts	16.CREDITORS: Amounts	16.CREDITORS: Amounts	falling due
within one year					2022	2021f
Trade Creditors					25,180	14,677
Taxation	and Social Security				16,685	16,729
Other Creditors					4,724	54,063
Accruals					23,153	32,013
Deferred	Income				22,769	1,537
					92,512	119,019
Deferred	Income:
Deferred	Income	at 1 April 2021		1,537
Amounts	released from		the previous year	(1,537)
Income	defered	in the year		22,769
Deferred	Income	at 31	March 2022	22,769

DESIGN	ATED FUNDS
		Balance at			Balance at
As at31INarch 2022		1 April 2021 f	Income f	Expenditure	31 March 2022
Fixed Assets		379,642			379,642
Training	Enterprise	204			204
Holiday	Lodge	160,463		(3,008)	157,455
		540,309		3,008	537,301

		Balance at			Balance at
		1 April 2020	Income	Expenditure	31 March 2021
As at31INarch 2021
Fixed Assets		1,675,938		(1,296,296)	379,642
Training	Enterprise	204			204
Holiday	Lodge	163,669		(3,206)	160,463
		1,839,811			540,309

RESTR	ICTED FUNDS
		Balance at	Income	Expenditure	Balance at
		1 April 2021			31 March 2022
As at31March 2022
Training	Enterprise	5,939		(2,567)	3,372
Holiday	Lodge	5,010		(122)	4,888
WICS			10,500	(10,500)
WRRF			10,000	(10,000)
Generating Funds Inc. LSF		18,218			18,218
Covid-19 funding			30,563	(30,563)
		29,167	51,063	(53,752)	26,478

balances	ofF18,218and anil	respectively.
		Balance at	Income	Expenditure	Balance at
		1 April 2020			31 March 2021
As at31March 2021
34 Claro	Road	29,709		(29,709)
Training	Enterprise	15,605		(9,666)	5,939
Holiday	Lodge	5,255		(245)	5,010
Generating Funds Inc. LSF		17,067	11,360	(10,209)	18,218
Covid-19 funding			68,836	68,836
		67,636	80,196	(118,665)	29,167

ANALYSIS OF NET ASSET	S	S
	Unrestricted		Restricted	Total
	General	Designated
As at 31March 2022		F
Fixed Assets
Tangible Assets		536,872	15,430	552,302
Intangible Assets	750			750
Investments	221,209			221,209
Current Assets	602,419	429	11,048	613,896
Current Liabilities	(92,512)			(92,512)
	731,866	537,301	26,478	1,295,645
	Unrestricted		Restricted	Total
	General	Designated
As at 31March 2021	F
Fixed Assets
Tangible Assets		540,309	18,119	558,428
Intangible Assets	8,055			8,055
Investments	276,812			276,812
Current Assets	488,759		11,048	499,807
Current Liabilities	(119,019)			(119,019)
	654,607	540,309	29,167	1,224,083

At 31 March 20	At 31 March 20	22 the Charity had commitments in respect	22 the Charity had commitments in respect	22 the Charity had commitments in respect	of land and buildings	as follows:
Non-cancellable		operating leases expiring:			2022	2021
					F	F
Minimum	lease	payments	within	12 months	11,531	69,188
Minimum	lease	payments	within	two to five years		11,531
					11,531	80,719

							2022	2021
							F	f
Net income/(expenditure)				for the	reporting	period	71,562	(1,330,739)
Adjustments	for:
Investment	income						(3,681)	(4,359)
Depreciation	oftangible		fixed assets				6,126	46,372
Amortisation	on intangible			fixed assets			7,305	8,250
Impairment	oftangible		fixed assets					1,277,563
Gain on investments							(1,515)	(44,766)
Decrease in	debtors						57,115	87,300
(Decrease)/increase		in	creditors				(26,507)	20,563
Net cash provided		by	operating		activities		110,405	60,184
Net debt

Comparative St	ate	ment of Financial	Activities
			Unrestricted	Restricted	Total
			funds	funds	2021
INCOME FROM:			f
Donations and	Legacies		66,460	80,196	148,856
Charitable Activities			1,232,905		1,232,905
Other income -	Royalties		13,058		13,058
Investments			4,359		4,359
TOTAL INCOME			1,316,782	80,196	1,396,978
EXPENDITURE ON:
Raising Funds			10,392		10,392
Charitable Activities			1,392,919	91,609	1,484,528
TOTAL EXPENDITURE			1,403,311	91,609	1,494,920
Net outgoing resources before
transfers			(86,529)	(11,413)	(97,942)
Net (Expenditure)			(86,529)	(11,413)	(97,942)
Losses on revaluation		of fixed assets	(1,250,507)	(27,056)	(1,277,563)
Gains on Investments			44,766		44,766
NET MOVEMENT	IN	FUNDS	(1,292,270)	(38,469)	(1,330,739)
Balance Brought	Forward
at 1 April 2020			2,487,186	67,636	2,554,822
Balance Carried	Forward
at 31 March 2021			1,194,916	29,167	1,224,083