2023-03-31-accounts - Disability Action Yorkshire

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CHAIR	N Revely
VICE CHAIR	A P Newton (resigned		23/11/23)
ELECTED MEMBERS	A P Craggs
	SDriffield (appointed		28/7/22)
	C F Howard (appointed			28/7/22)
	K J Leigh (appointed	29/9/22)
	P D McBay (appointed		28/7/22)
	C R McCorkindale (appointed				29/9/22)		(resigned 10/10/23)
	A J Simister (appointed		28/7/22)
	6 S M Tweedy
	LWhiteley M BE(appointed				29/9/22)	(resigned 6/11/23)
	M 8 Patterson (resigned			1/12/22)
	N A Moriarty (resigned		1/12/22)
TREASURER	A P Craggs
COMPANY SECRETARY	I M Snape
CHIEF EXECUTIVE	I M Snape
OPERATIONS MANAGERS	F Bonello (Finance)
	D Baynton (Training)
	K Mmteh (Care &Support)
REGISTERED OFFICE	Unit i4A Hornbeam	Park Oval
	Harrogate
	H62 8RB
REGISTERED COMPANY NUMBER	03013324(England	and		Wales)
REGISTERED CHARITY NUMBER	1044373
AUDITORS	Thomas Coombs Limited
	Statutory Auditor
	Chartered Accountants
	3365The Pentagon
	Century Way
	Thorpe Park
	Leeds
	West Yorkshire
	LS16828

BANKERS	CAF Bank Limited
	25 Kings Hill Avenue
	Kings Hill
	West Mailing
	ME194IQ
INVESTMENT ADVISORS	Gore Browne Investment	Management
	2 Victoria Ave
	Harrogate
	HG1 1EL
INSURANCE ADVISORS	Marsh Commercial
	Central I-louse
	Beckwith Knowle
	Otley Road
	Harrogate
	HG3 1UF
SOLICITORS	Raworths LLP Solicitors
	89Station Parade
	Harrogate
	HG1 1HF
	Hem psons
	The Exchange
	Station Parade
	Harrogate
	HG1 1DY

					2023	2022
			Unrestricted	Restricted	Total	Total
		Notes	funds f	funds f	funds f	fundsf
INCOME AND ENDOWMENTS	FROM
Donations, grants and legacies			14,393		14,393	362,005
Charitable activities
34 Ciaro Road			794,677		794,677	810,392
Training & Enterprise			214,907		214,907	256,230
Holiday Lodge			16,976		16,976	17,264
Generating Funds			43,609		43,609	21,425
Investment income		4	9,049		9,049	3,681
Surplus on disposal offixed assets			13,328		13,328
Other income			3,205		3,205	2,263
Total			1,110,144		1,110,144	2,473,260
EXPENDITURE ON
Raising funds		6	14,428		14,428	30,961
Charitable activities		7
34 Ciaro Road			1,012,617		1,012,617	985,B79
Training & Enterprise			213,730		213,730	357,749
I-loliday Lodge			20,903		20,903	28,624
Total			1,261,678		1,261,678	1,403,213
Net gains/(losses) on investments			(15,987)		(15,987)	1,515
NET INCOME/(EXPENDITURE)	BEFORETRANSFERS		(167,521)		(167,521)	71,562
Transfers between funds			26,478	(26,478)
NET INCOME/(EXPENDITURE)	AFTER TRANSFERS		(141,043)	(26,478)	(167,521)	71,562
RECONCILIATION OF FUNDS
Total funds brought forward			1,269,167	26,478	1,295,645	1,224,083
TOTAL FUNDS CARRIED FORWARD			1,128,124		1,128,124	1,295,645

					2023	2022
			Unrestricted	Restricted	Total	Total
		Notes	funds f	funds f	funds f	fundsf
FIXEDASSETS
Intangible assets		14				750
Tangible assets		15	184,466		184,466	552,302
Investments		16	270,726		270,726	285,539
			455,192		455,192	838,591
CURRENT ASSETS
Debtors		17	60,772		60,772	67,138
Cash at bank and	m hand		697,828		697,828	482,428
			758,600		758,600	549,566
CREDITORS
Amounts falling due within one year		18	(85,668)		(85,668)	(92,522)
NET CURRENT ASSETS			672,932		672,932	457,054
TOTAL ASSETS LESSCURRENT LIABILITIES			1,128,124		1,128,124	1,295,645
NET ASSETS			1,128,124		1,128,124	1,295,645
FUNDS		19
Unrestricted funds:
General fund					583,658	731,866
Designated Funds					544,466	537,301
					1,128,124	1,269,167
Restricted funds						26,478
TOTALFUNDS					1,128,124	1,295,645

						2023	2022
					Notes	E	E
Cash flows from operating	activities
Cash generated from operations						(165,803)	110,405
Net cash (used in)/provided	by	operating		activities		(165,803)	110,405
Cash flows from investing	activities
Purchase offixed asset investments						(23,801)	(12,045)
Sale oftangible fixed assets						373,328
Sale offixed asset investments						8,382	69,163
Investment income						4,123	3,681
Movement in broker cash						14,245	(57,492)
Interest received						4,926
Net cash provided by investing		activities				381,203	3,307
Change in cash and cash equivalents			in the
reporting period						215,400	113,712
Cash and cash equivalents	at the beginning				of
the reporting period						482,428	368,716
Cash and cash equivalents	at the end		ofthe
reporting period						697,828	482,428

	RECONCILIATION OF NET (EXPENDITURE)/INCOME	RECONCILIATION OF NET (EXPENDITURE)/INCOME	RECONCILIATION OF NET (EXPENDITURE)/INCOME	RECONCILIATION OF NET (EXPENDITURE)/INCOME	TO NET CASH FLOW FROM	OPERATING	ACTIVITIES
							2023 E	2022f
	Net (expenditure)/income		for the reporting	period	(asper the Statement of
	Financial Aclivities)						(167,521)	71,562
	Adjustments for:
	Depreciation charges						7,836	6,126
	Losses/(gain) on investments						15,987	(1,515)
	Profit on disposal offixed assets						(13,328)
	Interest received						(4,926)
	Amortisation charges						750	7,305
	Investment income						(4,123)	(3,681)
	Decrease in debtors						6,366	57,115
	Decrease in creditors						(6,844)	(26,507/
	Net cash (used in)/provided		by operations				(165,803)	110,405
2.	ANALYSIS OF CHANGES	IN	NET FUNDS
					At 1/4/22		Cash flow	At 31/3/23
						f	f	E
	Net cash
	Cash at bank and in hand				482,428		215,400	697,828
					482,428		215,400	697,828
	Total				482,428		215,400	697,828

					2023	2022
					E	6
Donations					14,393	33,196
Legacies						276,295
Grants						52,514
					14,393	362,005
Grants received, included			in the above, are as follows:
					2023	2022
					F.
NYCC covid 19funding						30,563
CIRSfurlough	grant					1,451
WICS						10,500
Workforce recruitment		and retention		fund
						10,000
						52,514

				2023	2022
				E	6
Investments				4,123	3,681
Deposit	account	interest		4,926
				9,049	3,691
INCOME	FROM	CHARITABLE ACTIVITIES
			34 Clara	Training	Holiday
			Road	&Enterprise	Lodge
			E	E	6
Customer Fees			794,677	214,907
Sales of	Furniture	(incl GA)
Holiday	Lettings				16,976
DBSUmbrella
Miscellaneous
Hub rental
			794,677	214,907	16,976

					2023	2022
				Generating	Tota I	Total
				Funds	activities	activities
				f	f
Customer Fees					1,009,584	2,062,293
Sales ofFurniture (incl GA)						4,429
Holiday Lettings					16,976	27,264
DBS Umbrella				6,939	6,939	8,497
Miscellaneous				5,060	5,060	4,200
Hub rental				31,610	31,610	8,728
				43,609	1,070,169	1,105,321
RAISING FUNDS
Raising donations		and legacies
					2023 E	2022f
General Fundraising		Costs			5,873	2,489
DBScosts					4,852	5,899
Depreciation					750	7,305
Support costs					2,953	15,268
					14,428	30,961
CHARITABLE ACTIVITIES COSTS
				Direct	Support
				Costs (see	costs (see
				note 8)	note 9)	Totals
				f	f	f
34 Claro Road				776,411	236,206	1,012,617
Training &Enterprise				163,536	50,194	213,730
Holiday Lodge				14,998	5,905	20,903
				954,945	292,305	1,247,250
DIRECT COSTS	OF CHARITABLE ACTIVITIES
					2023 f	2022f
Staff costs					812,266	893,362
Lease						15,375
Utilities and Council Tax					28,700	41,589
Insurance					8,416	7,953
Telecommunications		and IT			13,775	12,876
Postage and steno		nery			2,628	2,602
Advertising					2,400	3,600
Registration and Subscription			Fees		5,345	3,439
Vehicle Costs					5,323	4,785
Repairs and Renewals					12,928	21,361
Maintenance					20,052	23,507
Other Staff Costs					12,641	12,843
Miscellaneous	Inc.	Legal Fees	and Fundraising		517	3,918
Carried forward					924,991	1,047,210

DIRECT COS	TS OF CHARITABLE ACTIVITIES - continued
		2023	2022
		E	E
Broughtforward		924,991	1,047,210
Medical Supplies and Equipment		487	6,741
Service User	Food and Training	24,590	23,542
Warehouse	Costs		1,338
Trainee Costs		1,747	98
Depreciation		3,130	3,212
		954,945	1.,082,141

SUPPORT COSTS	SUPPORT COSTS
								Governance
						Management		costs	Totals
						E		E	E
Raising donations		and		legacies		2,789		164	2,953
34Claro Road						223,047		13,159	236,206
Training lk Enterprise						47,398		2,796	50,194
Holiday Lodge						5,575		330	5,905
						278,809		16,449	295,258
Support costs,	included				in the above, are as follows.
						Raising
						donations
						and		34 Claro	Training
						legacies		Road	&Enterprise
						f		E	E
Staff Costs						1,481		118,490	25,179
Other Staff Costs							37	2,995	636
Rent							709	56,758	12,061
Uhlities and Council			yax				128	10,218	2171
Insurance							14	1,094	233
Office and Marketing				Costs			38	3,062	651
Telecommunications				and IT			95	7,619	1,619
Professional Fees							53	4,248	903
Repairs and Renewals							22	1,726	367
Bank and Investment				Fees			39	3,091	657
Maintenance							88	7,043	1,497
Depreciation							47	3,765	800
Miscellaneous	Costs						38	2,938	624
Auditors' remuneration							90	7,200	1,530
Prior year Auditors'			remuneration				24	1,920	408
Insurance							8	662	141
Sundries							5	415	88
Payrollfees							37	2,962	629
						2,953		236,206	50,194

SUPPORT COSTS - continued	SUPPORT COSTS - continued	SUPPORT COSTS - continued	SUPPORT COSTS - continued
					2023	2022
				Holiday	Total	Total
				Lodge f	activities f	activities f
Staff Costs				2,962	148,112	143,181
Other Staff Costs				76	3,744	598
Rent				1,419	70,947	56,081
Utilities and Council	Tax			255	12,772	12,984
Insurance				27	1,368	1,259
Office and Marketing		Costs		77	3,828	4,042
Telecommunicabons		and	IT	190	9,523	16,459
Professional Fees				106	5,310	28,057
Repairs and Renewals				43	2,158	12,773
Bank and Investment		Fees		77	3,864	3,856
Maintenance				176	8,804	3,536
Depreciation				94	4,706	2,914
Miscellaneous Costs				73	3,673	9,579
Auditors' remuneration				180	9,000	5,468
Prior year Auditors'	remuneration			48	2,400
Insurance				17	828	762
Sundries				11	519
Payroll fees				74	3,702	3,830
				5,905	295,258	305,379
NET INCOME/(EXPENDITURE)
Net income/(expenditure)			is stated after charging/(crediting):
					2023 f	2022f
Auditors' remuneration					9,000	5,468
Prior year Auditors'	remuneration				2,400
Depreciation -owned		assets			7,836	6,126
Other operating leases						15,375
Surplus on disposal	offixed assets				(13,328)
Copyrights amortisation					750	7,305

				2023	2022
Staff costs during the		year		f	f
Salaries				877,104	952,449
Social Security	Costs			57,481	59,490
Pension Costs				17331	21,106
Life Assurance	Scheme				3,863
Health Insurance				8,462	6,660
				960,378	1,043,568
The average monthly		number ofemployees	during the year was as follows:
				2023	2022
Head ONce				6	5
Residential Care				34	41
Training &Enterprise				8	10
				48	56

	2023	2022
Head ONce	223	29.1
Reside ntia I Care	3.3	3.5
Training &Enterprise	6.4	6.7
	32.0	39.3

		2023	2022
		E	f
Aggregate	Salaries	174,464	157,328
Aggregate	Social Security Costs	20,045	16,830
Aggregate	Pensions	4,635	3,762
Aggregate	Health Insurance	6,417	5,838
Total Remuneration		205,561	183,758


13.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
			Unrestricted	Restricted	Total
			funds	funds	funds
			f	f	f
	INCOME AND ENDOWMENTS	FROM
	Donations, grants and legacies		310,942	51,063	362,005
	Charitable activities
	34 Claro Road		810,392		810,392
	Training S.Enterprise		256,230		256,230
	Holiday Lodge		17,264		17,264
	Generating Funds		21,425		21,425
	Investment income		3,681		3,681
	Otherincome		2,263		2,263
	Total		1,422,197	51,063	1,473,260
	EXPENDITURE ON
	Raising funds		30,961		30,961
	Charitable activities
	34 Claro Road		934,816	51,063	985,879
	Training &Enterprise		357,749		357,749
	Holiday Lodge		25,935	2,689	28,624
	Total		1,349,461	53,752	1,403,213
	Net gains on investments		1,515		1,515
	NET INCOME/(EXPENDITURE)		74,251	(2,689)	71,562
	RECONCILIATION OF FUNDS
	Total funds brought forward		1,194,916	29,167	1,224,083
	TOTAL FUNDS CARRIED FORWARD		1,269,167	26,478	1,295,645
14.	INTANGIBLE FIXEDASSETS
					Copyrights f
	COST
	At 1st April 2022 and 31st March 2023				180,150
	AMORTISATION
	At 1st April 2022				179,400
	Charge for year				750
	At 31stMarch 2023				180,150
	NET BOOK VALUE
	At 31stMarch 2023
	At 31stMarch 2022				750

TANGIBLE FIXED	ASSETS
				Freehold	Plant and
				property f	machinery f	Totals f
COST
At 1st April 2022				2,318,319	562,694	2,881,013
Disposals				(2,126,376)	(7,066)	(2,133,442)
At 31stMarch 2023				191,943	555,628	747,571
DEPRECIATION
At 1st April 2022				1,789,596	539,115	2,328,711
Charge for year				3,130	4,706	7,836
Eliminated on disposal				(1,766,376)	(7,066)	(1,773,442)
At 31st March 2023				26,350	536,755	563,105
NET BOOK VALUE
At 31st March 2023				165,593	18,873	184,466
At 31st March 2022				528,723	23,579	552,302
FIXEDASSET INVESTMENTS
					Cash and
				Listed	settlements
				investments f	pending f	Totals f
MARKET VALUE
At 1stApril 2022				221,209	64,330	285,539
Additions				23,801		23,801
Disposals				(8,191)	(14,245)	(22,436)
Revaluations				(16,178)		(16,178)
At 31st March 2023				220,641	50,085	270,726
NET BOOK VALUE
At 31st March 2023				220,641	50,085	270,726
At 31st March 2022				221,209	64,330	285,539
There were no investment		assets outside the UK.
Cost or valuation	at 31st	March 2023 is represented	by:
					Cash and
				Listed	settlements
				investments f	pending f	Totals f
Valuation in 2023				220,641	50,085	270,726

DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
			2023	2022
			E	5
Amounts	receivable in the
ordinary	course ofactivities		49,930	66,914
Pre payments and		accrued income	10,842	224
			60,772	67,138
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			2023	2022
			E	5
Creditors	in the ordinary course ofacbvities		18,330	25,180
Social security and other taxes			15,185	16,685
Other creditors			6,376	4,725
Accrue la	and deferred income		45,777	45,922
			85,668	92,512
Deferred	Income;
Deferred	income	at 1April 2022	2,682
Amounts	released	from the previous year	(2,682)
Income deferred		in the year	29,348
Deferred	Income	at 31March 2023	29,348

MOVEMENT IN FUNDS	MOVEMENT IN FUNDS
							Net	Transfers
							movement	between	At
					At 1/4/22		in funds	funds	31/3/23
					f		f	f	f
Unrestricted funds
General fund					731,866		(167,521)	19,313	583,658
Designated funds-	Fixed Assets				379,642			(360,769)	18,873
Designated funds-	Training	Enterprise				204		(204)
Designated funds-	Holiday	Lodge			157,455			8,13S	165,593
Designated funds-	34Claro		Road					360,000	360,000
					1,269,167		(167,521)	26,478	1,128,124
Restricted funds
Training Enterprise					3.372			(3,372)
Holiday Lodge					4,888			(4,888)
Generating Funds	Inc. LSF				18,218			(18,218)
					26,478			(26/I78)
TOTAL FUNDS					1,295,645		(167,521)		1,128,124
Net movement in funds, included				in the above	are as follows:
					Incoming		Resources	Gains and	Movement
					resources		expended	losses	in funds
					f		f	f	f
Unrestricted funds
General fund					1,110,144		(1,261,678)	(15,987)	(167,521)
TOTAL FUNDS					1,110,144		(1,261,678)	(15,987)	(167,521)
Comparatives for	movement		in funds
								Net
								movement	At
							At 1/4/21	in funds	31/3/22
							f	f	f
Unrestricted funds
General fund							654,607	77,259	731,866
Designated funds-	Fixed Assets						379,642		379,642
Designated funds-	Training	Enterprise					204		204
Designated funds-	Holiday	Lodge					160,463	(3,008)	157,455
							1,194,916	74,251	1,269,167
Restricted funds
Training Enterprise							5,939	(2,567)	3,372
Holiday Lodge							5,010	(122)	4,888
Generating Funds	Inc. LSF						18,218		18,218
							29,167	(2,689)	26,478
TOTAL FUNDS							1,224,083	71,562	1,295,645

				Incoming	Resources	Gains and	Movement
				resources	expended	losses	in funds
				E	E		E
Unrestricted funds
General fund				1,422,197	(1,346,453)	1,515	77,259
Designated funds-	Holiday Lodge				(3,008)		(3,008)
				1,422,197	(1,349,461)	1,515	74,251
Restricted funds
Training Enterprise					(2,567)		(2,567)
Holiday Lodge					(122)		(122)
Covid-19 funding				30,563	(30,563)
WICS				10,500	(10,500)
Workforce Recruitment		and Retention	Fund	10,000	(10,000)
				51,063	(53,752)		(2,689)
TOTAL FUNDS				1,473,260	(1,403,213)	1,515	71,562

Non-cancegable	Non-cancegable	operating	leases	expiring:	2023	2022
					E	E
Mmimum	lease	payments	within	12months	14,000	11,531
Minimum	lease	payments	within	two to five years
					14,000	1.1,531

				2023	2022
				E	6
INCOME AND ENDOWMENTS
Donations, grants	and legacies
Donations				14,393	33,196
Legacies					276,295
Grants					52,514
				14,393	362,005
Investment income
Investments				4,123	3,681
Deposit account interest				4,926
				9,049	3,681
Charitable activities
Customer Fees				1,009,584	1,062,193
Sales ofFurniture Bncl GA)					4,429
Holiday Lettings				16,976	17,264
DBS Umbrella				6,939	8,497
Miscellaneous				5,060	4,200
Hub rental				31,610	8,728
				1,070,169	1,105,311
Other income
Surplus on disposal		offixed assets		13,328
Royalties				3,205	2,263
				16,533	2,263
Total incoming resources				1,110,144	1,473,260
EXPENDITURE
Raising donations	and legacies
General Fundraising		Costs		5,873	2,489
DBScosts				4,852	5,899
Amorbsation of mtangible			fixed assets	750	7,305
				11,475	15,693
Charitable activities
Staff costs				812,266	893,362
Lease					15,375
Utilities and Council		Tax		28,700	41,589
Insurance				8,416	7,953
Telecommunications		and IT		13,775	12,876
Postage and stationery				2,628	2,602
Advertising				2,400	3,600
Carried forward				868,185	977,357

					2023	2022
					E	6
Charitable activities
Broughtforward					868,185	977,357
Registration and Subscription				Fees	5,345	3,439
Vehicle Costs					5,323	4,785
Repairs and Renewals					12,928	21,361
Maintenance					20,052	23,507
Other Staff Costs					12,641	12,843
Misceganeous Inc. Legal		Fees		and Fundraising	517	3,918
Medical Supplies and	Equipment				487	6,741
Service User Food and	Training				24,590	23,542
Warehouse Costs						1,338
Trainee Costs					1,747	98
Depreciation oftangible		fixed		assets	3,130	3,212
					954,945	1,082,141
Support costs
Management
Staff Costs					148,112	143,181
Other Staff Costs					3,744	598
Rent					70,947	56,081
Utilities and Council	Tax				12,772	12,984
Insurance					1,368	1,259
Office and Marketing	Costs				3,828	4,042
Telecommunications	and		IT		9,523	16,459
Professional Fees					5,310	28,057
Repairs and Renewals					2,158	12,773
Bank and Investment	Fees				3,864	3,856
Maintenance					8,804	3,536
Depreciation					4,706	2,914
Miscellaneous Costs					3,673	9,579
					278,809	295,319
Governance costs
Auditors' remuneration					9,000	5,468
Prior year Auditors'	remuneration				2,400
Insurance					828	762
Sundries					519
Payroll fees					3,702	3,830
					16,449	10,060
Total resources expended					1,261,678	1,403,213
Net (expenditure)/income			before gains and losses		(151,534)	70,047
Realised recognised gains			and	losses
Realised and unrealised		gains		/(losses)	(15,987)	1,515
Net (expenditure)/income					(167,521)	71,562