REla¥(ERED COMPANY IIUMBER: 03013324 IEn8land and Wales) REGISTERED CHARITY NUMBER: I¢M4373 REPORT OF THETRUSTEESAND FINANaAL STATEMENTS F(K¢ THE YEAR ENDED 31ST MARCH 2024 FOR DISABILtrY AcnoNYORKSHI disability •* action yorkshire Thomas Coombs Llmlted Statutory Audltor Chartered Accountants 3365The Pentalon Century Way Thorpe Park Leeds WestYoTkshlre LS15 8ZB DISABIUTY AcfioN YORKSHIRE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 315r MARCH 2024 Ref&encèand Paknkntstratlve Delals I to 2 Rwt of theTru5tWS 3 to 14 Reportof the IndapendentAudltors to Statemerf ol FlTrandal Atthrftles BalW￿¢she 20 C•th FlowStat•ment 21 Plotes toth• tash Aow5tateTh•nt 22 Notes to the Flnandal StHlements 23 to 35 DetaSled Statement of Hn4nd)l Actlvliles 36 to 37 DISABIUTY ACTION YORKSHIRE REFEIIENCE AND ADMINISTRATIVE ￿AlLs FOR THE YEAR ENDED 31ST MARCH 211Z4 CHAIR N Revely EL￿D MEMBERS A P Craggs S DriffSekl CF Howard K J Lelgh P D McBay C R Mccorklndale IreslEnÈd IOIIOn31 A P Newton {r•s18￿d 231111231 AJ Slrnlster G S M Tweedv Lwhtteley MBE (resrdned 5IIV23) C R Kunaghan {ap￿Inted 514124) TREASURER APCra COMPANY SEa4EfARY J M Snape CHIEF EXED￿1vE J M Snape ¢)PERATIQNS MANAGERS F Bonello (Flnance} D 8aynton (Empknyment Supportl K Mlnteh (Care & Supwrt) REG￿TERED OFF I Unlt14A Hornbeam Park ￿•1 Hwro8ate HG2 8RB REGLSTEIIEO COMPANY NLIM8ER 03013324 IErÉland and Wales) RE615TERED CHARITY NUMBER 1044373 AUDITORS Thoma5 Ccombs Ltrnlted Statutory Auditijr CharteredACcO￿n￿}ts 3365 The Penwon Centuryway ThDrpE Parf£ Leeds West York5hlre L515 8ZB BANKBIS AF Bank LITrfted 25 KIDBS Hlll Avenue rqs Hllj West Malln8 ME194Jq Page I DISABIUTY ACTION YORKSHIRE REFERENCE AND ADMINISTRATIVE DETAILS FOR ThE YEAR ENDED 31ST MARCH 2024 INSURAN￿ ADVISORS Marsh Commercl31 Central House Beckvllth Knowle OtlÈy Road Hatto8ate IUF INVESTME14T ADV150RS Gore hrowne Investment Management 2 VKtorfa Ave HarroB8te HGI IEL Pa8e 2 DISABILrrY ACTION YORKSHIRE REPORT OF THE TRUSTEES FOR THE YEAR E14DED 315T MARCH 2024 The trustees present their annual report and the audlted flnancial statements for the year ended 31 March 2024 which are also prepared to meet the requirements for a directors, report and accounts for Companles Act purposes. OBJECTIVES AND AcfiviTIES PURPOSE AND ACTIVITIES The purpose of Disability Actlon Yorkshire is to provide a range of options and practical solutions to enable disabled people to achieve their ambitions, primarily through: Information, advice and guidance Personal care and support - Support to gain and retain paid employment Campaigning / Accessibillty Holiday accommodation The VISION of the charity is: An inclusive society with no barriers - just possibilities The MISSION of the charity is: We provide a range of options and practical solutions to enable disabled people to achieve their ambitions through: Accesslbility and disability awareness guidance Personal assistance - Support in employment National and local campaigning Training Holiday accommodation The VALUES of the charity are: Everythlng we do is for the benefit of those we support - We are pro-active and creative - We create environments that inspire and encourage people to be themselves We are diligent at all times, we respond positively, professionally and appropriately to all situations We are approachable to all customer, staff, volunteers and other stakeholders We take an actlve role in supporting equality and diversity, wellbeing and environmental issues The trustees have referred to the guidance contained in the Charity Commission's guidance on public benefit in reviewing current provision and in the planning of future services. The focus of our work In order to meet the above objectives and vision we provide a number of services and facilities. Our activltles are described below and all focu5 on the provision of high quality services that enable disabled people to live the lifestyle of their choosing and are undertaken to further our charitable purpose for the public benefit. Page 3 DISABIIITY AcfioN YORKSHIRE REPORT OF THE TRUSTEES FOR ThÉ YEAR ENDED 31ST MARCH 2024 Significant artivities Strategie5 during the year to 31 March 2024 included., -The provision of a residentlal service that provides personal care and tralnlng in independent Ilvlng for disabled youn8 people and adults (16-65) with physical disabilitles - The provision of training in employabilityski115, support in employment and personal development for disabled people - The provislon of holiday accommodation for families with a disabled member Uslng our Vol￿ In ensurlng that disabled people have equal access to services, homes work and f ulfllled lTrves complian￿ wlth all standards and regulatlons appropriate to our servlces, Including the Care Quality Commlsslon OBJECTIVES AND AcfiviTIES Who uses and benefits from our work? AEthough the objects of the organlsatlon permlt the delivery of servlces throughout England and Wales, the slze of the organisation limlts our geographical area of delivery to North Yorkshire and In particular the Harrogate area at the present time. We are committed to the pmvision of services that are driven by the needs and wishes of disabled people, therefore the users of our service5 encompass a broad spectrum of society. which primarlly includes younger physicallydrsabled people and physically disabled adults. We also provide services to younger people and adults with learnlng disabilities and sensory impairments. Access to our servlces Is not limited by gender, sexual orientation, ethnicity or any other protected characteristlc. We provide servlces for disabled people from the ase of 16 - 64, wlth the majority of people that we work wlth belng aged 16~ 30. How many people have benefited from our seNSces during the year 2022123 17 24 114 IO0+ 35 2023124 16. 16 100 IO0+ 34 34 Claro Road Employment Support Hollday Lodge A¢￿sSIbl11tY & Indusion Information, advi￿ & guldance Page 4 DISABIUTY ACTION YORKSHIRE REPORT OF THE TRiISTEES FOR THE YEAR ENDED 315r MARCH 2024 ACHIEVEMENT AND PERFORMANCE Charltable actlvlties What we do and howwe do It We had hoped to make major change5 to our care and support delivery during the year, however the opening of the supported housing scheme, whlch was due to open in Autumn 2023, was delayed until Spring 2024. The service5 we have dellvered in the period were Care and Support This Servi￿ has been delivered durlng the year at 34 Claro Road which was our purpose built residential faality for disabled younger people and adults (16-651 and wa5 registered for twenty- two people. A5 above, we had planned to move from the residential home to a supported housing and personal care in the community model durlng 2023, however a number of building ielated delays meant that thls did not happen Sn this period. We therefore spent thls year preparlng customers and staff for the move. Durlng the perfod the number of customers fell to 11 as tho* who dld not want to move to supported housing found alternative accommodation. Thls was a challenging timeforthe charltyaswe retalned ourstaffln8 levels knowing that we would need all of the staff when we moved. We successfully reglstered the new Personal Care service with CQC and, with the houslng provider, bullt up a waiting list forthe remaining 12 flats In the supported houslng scheme. Tralnlng / Employmenl Support Our training departmentdelivers tralning In the skllls requlred for ernployment, as well as other lrfe skills to disabled young people and adults. In addltlon we provSde support to disabled people in the workplace vla the Access to Work scheme. During the year we have supported dlsabled people looklng for work In a varlety of buslnesses Intluding agrfculture, retail and manufacturing and have provided in work support to dlsabled people employed in social care, hospltallty and the advi￿ sector. We are Indebted to the Julia and Hans Rausing Trust who have enabled us to work wlth an external consultant on the development of the organisation as well as introducing a new and pivotsl role of Engagement and Relatlonship Coordlnatorto work wlth businesses and individuals with the express aim of gettlng more dlsabled people into pald emplownent. Hollday Accomrnodatlon Our holiday lodge Is situated in Louth. Llncolnshire, on the Kenwick park Estate and was purpose built to provide accessible self-caterin8 holiday accommodatlon for disabled people and thelr families. Informatlon, Advlce & Guldance We have contlnued to provide informatlon, adv1￿ and guldance on various Issues IncludlnB enabllng disabled people to access funding for equlpment and servi￿5 they were unable to obtaln through statutory bodle5. DISABIUTY ACTION YORKSHIRE REPORT OF THE TRUSTEES Foft THÉ YEAR ENDED JIST MARCH 2024 Durlng the wlnter months we partnered with Northern Gas Networks and delivered 50'warm packs, to disabled people containing gloves, hats, blankets etc. to those who were struggllng to heat thelr homes and keep themselves warm. Campaigning / A¢¢e55ibility One of our Strategic aims Is to influence wider society in ensuring an equal IFfe, inclusion and accesslblllty for disabled people and we are pleased that thls is an area of growth for the organisation.one of our major focuses over the year ha5 been accessible transport and we have worked with a number of transport provlder5 to see how thls can be improved. In February 2024 we held a round table dlscussion with senior staff from Leeds Bradford Airport, Northern Rail, Transdev and North Yorkshire Council along with members of the dlsabled cornmunty. Attendees were able to discuss their experiences and concerns with people who could make change happen and who appeared very wllllng to do so. Moblllty Equlpment A new venture thls year has been our pre-used mobility equlpment store. We take in donations of mobllity equlpment such as wheelchairs. mobillty alds and shower chalrs which we then loan or Ive to member5 of the publlc. Thi5 has proved really popular with many reciplents making a fundraislng donatlon to the charltv. Fundraislng acthiities Income raised through fundralslng and general donatlons in the year was £15,139. We are extremely grateful for the generous donatlons we have received from our supporters. Our approach is to raise funds ourselves and not to Use third parties. The exceptlon to thls Is our membershlp of 'The Local Lotto, which is administered by Harrogate Borough Council and the Two Ridings Foundatlon. We have recelved no complaints with regards the lottery. Ourfundrai5ing is limited mainly togrant applications and donation5 from individuals and corpordte supporters. We have an Ethlcal Fundralslng Pollcy and w511 only use techniques that we would be happy to be used on ourselves. In doing 50 we ensure that any fundraising actlvitles carried out by Dlsability Action Yorkshire will comply with all relevant13w i.e.. Glft Aid Rules Charities Act 1991 Charities Act 2011 General Data Protectlon Regulation We have re￿IVed no complaints about fundraising during the year. Investment performance The value of Investments held has Increased to £294,620 durlng the course of the year from £270,726. Page 6 D1&48IUTY ACTION YORKSHIRE REPORT OF THE TRUSTEES FOR ThEYEAR ENDED 31ST AQARCH 2024 FINANCIAL REVIEW Flnanclal position The charity has ended the year with a deflcft of £315,620, Th15 is a increase on the deflclt reported in the previous year. Income from charitable activities totalled £904,677 compared to £1,070,169 in the previous year. 34 aaro Road generated an incorne of £650,163 and expenses of £L072,889 with an inclusion of £259,502 of support costs. The Training department had an Income of £207,438 with expenses of £221,230. Thls includes E51.900 of support costs. Income in the holiday accommodatlon was £17,425 with costs of £38,558. Grants and Legacies Details of grants, donatlons and legacles are shown in Note 3 to the accounts. We remain indebted to those who have so generously sUPPOrted the work of the charity. Investment policy and obhrtfves Investment Powers The Memorandum and Articles of Assoclatlon permit wide, Un￿strIcted powers of Investment. The trustees have power to delegate their Investment powers to a ffrnancial expert subject to certaln condltlons set out in the Memorandum and Articles of Assoaatlon, Including delegatlng investment decisions without reference to the trustees Ixforehand. .Investment Phllosophy. The investment policy ststes that the prlmary aim Is to achieve growth of the capital and/or income. This will require the application of a proportion of the fund in equity and/or equity related Investments balan￿d by an element of lower risl stable Investments (such as fixed interest securities). It is accepted that there will be perfods when the portfolio could fluctuate significantly in value and, in order to achieve ourobjective. the investment period needs to be of about five years duratlon. Investment Pollcy The trustees have not requested that the Investment Management Company should wary It5 ethical investment policy. Gross Income from Investments The trustees have no specific income requirement from the Investment portfollo. income generated Is re-invested Into the portfolio. Flxed Assets Changes in fixed assets during the year are summarised In notes 15 to 17. Page 7 DISABIUTY ACTION YORKSHIRE REPORT OF THE TRUSTEES FOR THEYEAR ENDED 315T MARCH 2024 Reserves pollcy It is Dlsablllty Action Yorkshlre's pollcy to Use reserves for the followlng purposes: l. To provide a degree of short term protectlon against unplanned events that threaten the provlsion of existlng servlces. 2. To enable the organlsation to manage fluctuations in income and expenditure. 3. To increase the scope or scale of activities. including developing or promoting the development of new or additional services to disabled people. The trustees believe that It is prudentto operatewith a level of resep4es to provide a cushion against short-term threats or unforeseen financial demands. This may include such things as unexpected loss of wntract income or unplanned major expenditure. For the period ended 315t March 2024 the trustee5 operated on the basls that holding a target level of reserves that Is equivalentto three month'sexpenditure would achieve these approprlate reserve levels. Based on three months of average expenditure at 1st Aprll 2024 Is equivalent to £356,54& The totsl funds of the charlty at 31st March 2024 are £812,504 of whlch £Nil are held for restrfcted purposes and £516,892 have been deslgnated, leaving available reserves of £295,612. The trustees, tsking Into account the sllght changes in the nature of operationsi projected Income and Èxpenditure and the Increased external untertalnties in the social care fundlng envlronment as well as external guldellnes, such asthe Charitycommlsslon, together wlth the potentlal usÈto whlch reserves may be put, are revlewing the appropriate benchmark for reserves golng forward. Key elements of these conslderations w511 be that some areas of the organisation can operate with minimal reserves whi15t others, particularly those areas providing contracted operatlonal services, need the security of a far higher level. The board of trustees review the level of reserves on a bl-monthly bas15 and take corrective action where necessary. Golng concern The organisation has cash and other liquid resources and has no requirement for external fundinE. The trustees have a reasonable expectation that the company has adequate resources to continue in operdtional existence for the foreseeable future. They contlnue to believe that the goingconcern basis of accounting is appropriate in preparing the annual flnancial statements Slgnlfirant Events During the year ended 315t March 2024 the Charlty Incurred legal costs totalling £62,048 relating to the recovery of royaltie5 owed to the Charlty. The trustees consldered this expenditure necessary given the economic benefits that royalty Income provides to the Charlty. The trustee5 have also considered any future legal expenses in the budgets and forecasts of the Charity. Page 8 DISABILITY ACTION YORKSHIRE REPORT OF THE TRiISTEES FOR THE YEAR ENDED 31ST MARCH 2024 FUTURE PLANS Strateglc Plan Our strateglc plan covers the period to 2026 and has four strateglc alms: Customer Experien￿ - our approach and commltment wlll ensure that all of our services deliver the outcomes disabled people tell us they want Influen￿ - we will influence wlde soclety in ensurlng an equal life, Indu5ion and accesslbillty for dlsabled people - Workforce- we wlll become an employer of choice stsnding out against our peers for alljob types. whilst also creating a positive experience for all who work with us. Thls wlll enable us to retain, recruit and develop the workforce we need to deliver the best possible serilces to disabled people Thriving Organisatlon -our organlsatlon will be sustalnable and well managed with strong leadership and a dear plan forgrowth Trustee5 looked at the next three year vlsion. along with the shorter term vlsion. in March 2024 conslderlng the skills and experience of the Board to carry the vision forwards and any gaps that may need filling. They also examined any actlons needed to secure the flnancial viability of the charity to enable it to deliver the future vlslon successfully. Care aftd Support The maln point of focus for the comlng year wlll be the transition from resldentlal care to domlclliary care model, which in the first twelve months wlll mainly be delivered withln the 5UPPOrted housing settlng. Page 9 DISABILITY ACTION YORKSHIRE REPORT OF THE TRUSfEES FOR THE YEAR ENDED 31ST MARCH 2024 Employment Support We have, for many years, delivered training in the skills required for employment to disabled people with some, limited, success in assisting people to gain paid employment. Our new vision is for somethln8 dlfferent. We know that twice as many disabled people as non-disabled people are not in employment. We also know that the government, under its 'Back to Work, scheme aims to get 1,100,000 disabled people not work with the possibility of beneflt sanctions for non-compliance. We also know that many dlsabled people want to work, but need sUPPOrt to do so, or are already in work and struggling to cope. Our vision is to Provide a network of support for disabled people within the workplace. This could Younger disabled people wanting to get into paid employment for the first time Disabled people who have prevlously worked but are now looking for new employment (due to redundancy etc.) Disabled people already in work but needing more support to retain their employment Newly disabled people needing to make a career change e.g. following a major accident or illness or needing support to remain in their existing career The support could take the form of a job coach or employment support worker and could include an element of tralnlng / coaching if required. We will become: The 'go to, organisation for dlsabled people seeklng employment support - Experts in Access to Work A source of advice for businesses wanting to improve access and inclusion for dlsabled staff STRucfuRE. GOVERNANCE AND MANAGEMENT Governing document The charlty is controlled by its governing document, a deed of trust, and constitutes a limited companyi limited by guarantee, as defined by the Companies Act 2006. Charity constitutlon The charity was incorporated as a company limited by guarantee, company number 3013324 on 24 January 1995 and registered with the charity commission on 22 February 1995, charity number 1044373. The Governing document of the charity is the Memorandum and Articles of Association. The charity removed the exlsting Articles of Association and replaced them with new Articles of Association by Special Resolution dated 16 November 2010. The objects of the charity were amended by Special Resolution on 28 March 2011 and l December 2016. Page 10 DIsABIL￿y ACTION YORKSHIRE REPORT OFTHE TRusfEES FOR THE YEAR ENDED 31ST MARCH 2024 Recruitment and appointment of new trustees Members of the Board of trustees are appointed by members of the charity at the Annual General Meeting. Retiring trustees may, if willing to act, offer themselves for re-election for up to a maximum of 3 consecutive 3 year terms. On expiration of such period one further year must elapse before any such member shall be eligible for re-election. At the 2023 Annual General Meeting Andrew Simister and Guy Tweedy retired by rotation and, being eligible. offered themselves for re-election and were duly appointed. Andrew Newton, having served the maximum term of nine years retired with trustees thanking him for his considerable input and contribution. Colin Mccorkindale and Lawrence Whiteley had resigned during the year, The organisation seeks to ensure that the views of disabled people are approprlately reflected on the Trustee Board along with a broad skill mix. 70% of the current Board have personal, or close family, experience of dlsability. Trustees are appointed using a number of methods, includin8 online advertising and networking, with trustees paying due regard to the makeup of the trustee board reflecting the needs of the community we serve. Trustees have considered any skills and experience gaps on the Board as well as succession planning for the end of term of the Chair and Treasurer in 2025 The trustees continue to work to the principles of the Charlty Governance Code to ensure best practice and compliance. Organlsatlonal structure Dirertors The trustees are all directors of the company as detailed on page l. Their responsibilities are set out on page 14. Organisation The trustee5 have appointed a Chair and Treasurer and may appoint other honorary officers from amongst their midst. The trustees meet as often as may be required for the proper conduct of the affairs of the charity provided that this Is not less than four times in each calendar year and usually on a bi-monthly basis. The trustee5 are quorate when at least three trustees are present. Questions arising at any meeting are decided by a majority of vote5. Trustees have one vote, except in the case of an equality of votes when the Chair has a second or casting vote. The trustees take strategic decisions at Board meetings and delegate authority for operational matters to the Chief Executive. The Chief Executlve Is supported by three operations managers who form the Leadership Team. Page 11 DISABILITY ACTION YORKSHIRE REPORT OFTHE TRUSTEES FOR THE YEAR Et4DED 315r MARCH 2024 Inductlon and trainin8 of new trustee5 Disability Action Yorkshire Is committed to provldlng tralning for trustees and stsff allke to ensure that they are fully equlpped to perform thelr dutles and dlscharge thelr responslbllltles with due care. Trustees are requlred to comply wlth both company law and charFty law; the¥therefore attend an inductlon sesslon wlth the Chalr and Chief Executlve and are Issued wlth a comprehensive induction pzck. The trainin8 and pack cover: - The obligations of trustees, including the a)arlty Commission Welcome Pack for New Trustees. - The functlons of the organlsatlon and Its servlces. The financlal posltion. - The charity's Strategic Plan. Durlng the year Indivldual trustees have attended onllne and offline tralnlng and seminars to ensure their knowledge is current. Pay policy for senlor staff The pay of the chlef executlve and leadershlp team are revlewed annually and normally only Increased in Ilne wlth Inflation. As with all posts in the organlsatlon, pay Is revlewed as and when posts become vacant to ensure that the remuneration is falr and in line wlth slmllar roles In other organisations. Remuneratlon levels take Into account.. levels of accountabllltyi speclallst skllls and experlence requlred and responsibility for staff and customers, srRUCTURE, GOVERNANCE AND MANAGEMENT Related partles The director5 consider the board of trustees, the chlef executive and the leadership team as comprising the key management personnel of the charity in charge of dlrectlng and controlling the charlty on a day to day basis. All trustees glve of their time freely and no trustee remuneration or other benefit wa5 paid in the year. Details of trustee expenses are disclosed in note 9 of the accounts. In the current yea r no related pa rty transactions were reported. Trustees dlsclose all relevant Interests and register them wlth the Chlef Executive withdrawln8 from any discusslon or decislon where a conflict of interest may arise. Rlsk management The trustees have a rlsk management strategy whlch comprises: An annual revlew of the prlnclpal risks and uncertalntles the charlty may face. -The establlshment of pollcles, systems and proceduresto mitigate any rlsks identified In the annual revlew, The Implementation of prO￿dureS designed to mlnlmlse or manage any potential impact on the charity should those rlsks arlse, Page 12 DISABILITY ACflON YORKSHIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31sfMARCH 2024 The prlncipal current risk 15 in regard to our development and diversification plans which could result in a loss of income should decislons be made based on poor information with no financial input and with no project plannin& There is also a risk of loss of reputstion. Thls is mttlgated by the developmentof a project plan with key milestones and regular reportin& a full viablllty and options appralsal, Indudlng flnancial appraisal and a clear consultatlon process. The trustees are confident that the proposed changes to the organisation are in line wlth what our beneflclaries are telllng us they want, and need, to enable them to achieve their aspiratlons and life goals. By not Implementing changes to the organi5ation the trustee5 would be puttlng the organisation at greater rlsk of105s of customers In the longer term, People At the yeai-end Disability Action Yorkshlre employed an average of 49 staff compared with an average of 48 staff last year. Staff employed hold a variety of skills. qualifications and experlence which Includes posts In care and support, administration, finance, training and employment 5UPPOrt. The leadershlp team are all qualified and experienced wlthln thelr fleld and contlnuous personal development ensures that the number and types of quallflcation5 held by all staff Is increasing PaBe 13 DISABIUTY ACTION YORKSHIRE REPORT OF THE TRU5TEE5 FOR THEYEAR ENDED 315r MARCH 2024 STATEMENT OF TRUSTEES, RESPONSIBILrriES The trustee5 (who are also the directors of Di5abillty Action Yorkshlre for the purposes of company law) are responsible for preparing the trustees report and the financial statements in accordance with appllcable law and the United Kingdom Accounting Standards (Unlted Klngdom Generally Accepted Accountlng Practice). Company law requires the trustees of the charity to prepare financial statements for each financlal vear. Under company law the trustees must not approve the financial statement5 unless they are satisfied thattheygive a true and falr vlew of the state of affairs of the company and of the incoming resources and application of resources, including the income and expendlture, of the charitable company for that period. In preparing these financial statement5 the trustees are required to: Select sultable accountlng pollcies and then apply them consistentlyj - Observe the methods and principles in the Charities SORP; Make judgements and estimates that are reasonable and prudent. Prepare the financial statements on a going con￿rn basis unless It Is InapproprSate to presume that the charitable company will continue In operatlon. The trustees are responslble for keeping adequate financlal records that are sufflclent to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charltable company and enable them to ensure that the financlal statements comply wlth the Companies Act 2006. The trustees are also responslble for safeguardlng the asset5 of the charitable company and hence for taklng rea￿nable steps for the prevention and detection of fraud and other Irregularlties. In so far as trustees are aware.. There Is no relevant audlt information of which the charitablecompany's auditors are unaware. and The trustees have taken all the steps that they OUEht to have taken to make themselves aware of any relevant audit infomiation and to e5tabli5h that the auditors are awa￿ of that information. AUDITORS Thomas Coombs Limlted were appointed at the AGM held 23 November 2023. Approved by order of the board of trustees on . by: N Revely - Trustee Pa8e 14 REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF DISABILITY AcfioN YORKSHIRE Oph)lon We have audlted the tlnanclal ststements of Dlsablllty kllon YoTblyre (thè 'tharitable comp8ny'l for the year wided 31st March 2024 whlch ￿mprIse the Ststement of Flnanclal Actlvltles, the Sheet, the C85h Flow Statement and notes tot financlal statements, in£ludln80 svmrnaryof sl8nlfl¢ant accountln8policle&Thefinanoal reportlniframeworkthat has beenappled In thèir preparation Is appllcable law and Unlted Klngdom ActhUntI￿ Stsndards (United Klngdom Generally Accepted A¢courrtlng Prattkel. In ouropinion the ftnanclal staiem*ntg: Biwe a and f•lrvlew of the state of the charltabl2 compahvs affalrs as at 315t Mareh 2024 and of Its IncomknBresources and appliratlon of resourcesi Includlng It$ Inwme and expendiiw4 for the yearthen ended. 8ve been properly pTrpared in ac¢ord8ftce wlth Unlted Kln8th)m Generally Accepted Ac¢ountln8 Pra¢tlte; and have been prepared in attordan¢e wlth the requlTementsof the Companles Act 2006. BASIS fty •plnl¢ We conducted our audlt in ac¢ordaftce wlth Intern8ttonal Stsndards on Audlting IUXI IISA5 ¢UKII and appllcable law. O reSp￿)$1b11ltIeS under those $tandards are further de5crlb•d In theAudltor5' responslbllltles for th? audlt ol the finandg15tstemerrts sect￿￿Of our reporL We are Sndepend*ntof the tharitsble ¢LYnpanylD accordanc¢ wth the ethlcal rqqulrementsthatare relevant to our audlt of the flnanclal statements In the Indudln8 the FRCS Ethical Stsndard, and we have fvlfllled our othei ethkal re5ponslblllties in accordirKe wlth these reg￿lIe￿ettts. We believe that the audlt e￿dence we have obtalned Is suffldent and approwlate to pro￿de a basis for our Dplnlon. Condyslons relatlnz to goln4 conttrn In auditing the finandal ststrments, we have ¢orKluded that the trustees, use of th¢ 80ing wntern basls of accountlng In the Ffeparation of thellnanclal Jtatements Is approprfate. Based tsn thÈ work we have performed, we have not Identlfted any material un￿rtaIntsel relatlng to events or condltlorfj thaL Idlvldually or collect￿1¥, may castslinfflcant doubt on the eharitsble companvs ablllty lo continue Is a g01r￿ COn￿rn for a wlod of at leasttwth monthsfrom when the financwl ststemersts are author154d for Issue. Our responthllitles and the responslbTrlltles ol the trustees wlth respect to 8oln8 concern are descrlbed In the relmnt 5ecllon$ of thls reporL OtheT Inlurniatlon The trustees are fèSPCiféslble for the uther Inforfflatlon. The ¢xher knformatlon comprlses the l￿ft)rMatIoTh Included In the Annual Rew¢ other than the financlal stataments and our ReP￿tOf the Independent Audltors thereon. Our oplnlon on the flnandal statements does not ctyver the other InfOrmath￿ iftd. *¢cept to the extrnt tsther￿se explleltty ststed In our we do not express anyform of as5urBnEe t(￿clusIon thereon. In connectlon with our audit of the flnancial ststements, our respon4blllty 1$ to riad the Lither Informition and, in dolngso, conslder whether the other Inform8Uon Is matqrlally Incon51st•)t wfth the financsal ststements or our knovAedge obt8lned In the audlt or othe￿5$e appear5 to be materlally Mlsst&ted. If we Identlfy such materfal Incon515t2ncles ¢x apparent materlal mlsstatements. we art requlred to determlne whetherth15 8fves r15eto a materlalmlsstatement In thè flnantl&l ststernents thÈmselve& If, basedon the work we performed, we eonclude that there 15 a materlal mlsstatem¢nt of thls other Information, wè arè reoulred to report that fact. We have nothlngto reporl In thls re8ard. Oplnlotts on other matters prestrlbed by the Comppnies Act 2006 In our oplnlon. basttl on the work undertaken In the ￿Urse of the audlL" the Infom)aUon ￿Vert In the Report of the Twstees for the finand*l year for whlth the financlal statements ￿e prepared Is conslstent with the flnancia1 strternents; •nd the Report of ihe Trustees has been prepar2d In accordance wlth app￿Cable le8a5 reqtslrement$. Page 15 REPORTOF THE INDEPENOEMf AUDITORS TO THE MEMBERS OF DISABIUTY ACTION YORKSHIRE M#ttors on whlth we are req￿red to rryort by exoptlon In the IiEht of thè knowled8e ￿ndersta￿lIng0f the thaTltable Company and its envlronment obtakned In the course of the aud1¢ we have not Identlfied materlal mlsstatements In tho Reportof theT￿￿tee$. We have nothlngto report In respect of thefollowi￿ matters vthere the Companles Art 2W6 requlres to repurl to you ff, In euf oplnlon: athquate acctyjntltsg records have not been kept or retur￿ adeqults fcff our audlt have not been recelved frc*n branches ￿t vlslted by us; or the fin8ndal ststements are not In JBreement wlth the ?ccountln8 recordsand returns. or ¢ertaln dlsclosuresof trurtees, remuneratlon specthed by law are notmade,, or we have not re￿￿e¢l all the Informatlon and explanatlon5we requtreforour audlL" or the trustees were not ehtltted to take athanta8e Lrfthe sm•ll compan1•$ exemptlon from the requlrement to preparea Strategk Report or In preparlngthe Reportof the Trustees. Responslbllitle5 of trumees As eXplaIn￿ rnilfe lully In the Statement ol Trustee5' Re5pcffiSlbi￿les, the t¥U5tees {who are also thè dkectors of the Char￿able company for the tAtrposes of company I￿> are respOn￿ble for the prepaiatlon of the financial statenwbts and for bÈlnÈ satrsfryl thatthey 8l¥e a true and falrview, and for such Intemal control a5 trustees detemilne ts necessaryto enable thè preparatioftof flnandal statements that are freè from materknl mlsstatemenL whether to fraud or error. preparlng the fina￿la1 statements, the trustees are rewnsible for essesskng the tharltable cumpanvs ablllty to conllthue as a 06n8concern, disclosln& as appllcable, mattus relatedtogoln8concern and u4ngthe goln8 cM¢em basls of accountlng unlessthe trustees elther InteDd to Ilquldate the dlarltable company orto cease operntlons, or have no realistlc I￿rnatIve butto do 50. Page 16 REPORT OF THE INDEPENDENT Au￿rORs TO THE MEMBERS OF DISABIUTY ACTION YORKSHIRE Our re4)onthilittes forthe audt of the flnandal statement5 Our objectives are to obtaln reasonabte assuran￿ about whether the flnandal ststements os a whole are free from materfal rnlsState￿nl thetherduetofraud orerror, andto155uea Reportof thekthpendentAudltor5thatlndudesouroplnlon. Reasonable assufance15 a hieh I￿e1 ofassurance, but13 not a zuaranteethatan audlt ￿ndUCte(l lrn accordan￿ wlth ISAS (UK) wlll always detect a material mlsstatemertwhen Iteth. Mlsststements tan arf5e from fraud orerrorand are consldered materlal If. Indivldualtyor in the a88regate, theytould reasonabFy be expected to Infiuence the economlcdecislo￿ of u5erst*en on the basis of these fflnanclal sttternents. The extentto whlch pr(Kedures are capableof detectlng trreBularltte% Inc5udkngfraud Is detailed below: Irregularltlei Indudlng fraud. are InStan￿S of non-cornpllance wlth laws and regulatlons. We de*n procedtjres In Ilne with our f25ponsibllltles, outkned abo￿ to detect materlal MIsstat￿entS in respect of Irregularltles, IndwlirE fraud. The extènt to whlch ur pr￿ed￿re$ are Capab￿ of detettln8 Irre&ularltle5, includln8 fraud 15 detslod below: 845ed on OUT Understand1￿ of the efitlty and industsles In whlch It operate5 we identlfied the yihclpal rf5ks of MTrcompltante wlth laws and regulatloDs related to the appl￿￿￿0￿ of diaritsbte f￿d$ and data protectlon. We also ¢onsldered those law5 and re￿￿tionS that havea dlrect Imw on the preparatlon of the flnancial statements5uch as the Charities Ad 2011. We assessed thesusceptlblltyofthettthpaTh*s Ilnanelal statèmentsto materkl rnlsstatementaThJlThifraud mlghtoceur. IncludlnB through dlscusslons wlth the dlrectors. dlscusslons wlthln our audit team plannlng meetlftg. upd*ingour ret￿d of Internal Control5, and ettsurlng thèse controls operated as IntsndÈd. We detérmlned the prlndpal rfsks were related to postlng loumal entrlès to mar4pulats profits, and mana8ement t4as In a¢¢ountln¢ estlmates. To addresstl7e rlsk of fraud throu8h managèment blas aml overrlde of controls, we: - Performed analyucal prtKedwe5 tts identlfy any unusual or unexpected relatlonshlp5. - IdentlAed and tested icvjrnal entrie5 and Identified any $18nlfKant transadon5 that were unusuol or outslde the nomal course ot buslness. - Investi￿ed the ¥ationale behind s18nlknnt or unusual transactitsn - Challenged a55umptlon54nd Ivd8ements made by manager1￿t In determlnin8 slgnlflcant a￿ountIn6 estlmates. Iirésponse tothe rlskof ffre8ularftle5and non-c0mpllan￿wIth laws and regulatlon5. wedeslgned aud1tPr￿edure5 whlch induded, butwue Ilmlted to: - *4reeinB financlal statements dlsc1osv￿t0 underlWng Support1￿ th)cumentatlon. - Dlscussknnswlt17 management of kTh)WA or suspecied Instan￿ of non-compl1an￿ wlth laws and re8ulatlons. - Readlngthe Mlnuks of meetknB50f tlh)se char8ed with Bovern?Iice. - Rewiewln8 correspondence wkth HMRC relevant regula￿1% Intludln8 the Charltles CommlSSiOEI and the chariws le8al a(M50rs. Aithe ¢ompl*ith) stsgeof the audlCtheengaBementpartner¥ revlew Includ￿ enSurf￿ that the team had approached thelrwork wlth approwlate profesthal ￿eptkl￿n and thus thÈ capacltyto Identffy nonvt0mp1ian￿ wlth laws and regulatlons and fraud. There are InhErÈnt Imltations in the audit pr￿d￿r￿ desulbèd abwe and thg fvrther removed norn.compllanre of Iiw5 and regulations Is from the events arNI transactlon5 refiected In the fina)dal statementy the less Ilkely we would became aware of tt. A150. the rlsk of not detecting a matwlal m15ststement relatIr￿ to fraud Is higher than the rtsk of not detectlng one resultln8 from error, as fra￿ may Invofve deliberate concealment. A lurther descrfptlon of our respon5ibllltks for the 3udlt of the financlal statements is located un the Finandal Reportin¥ Councll's webslte 8twww,IrGor&uV4udltorye5Pt)n51blllties. Thls description forms ￿Tt of our Report otthe Independent Audtor PaBe 17 REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF DISABIUTY ACTION YORKSHIRE Use report Thls reFJOrt Ismadesolelyto the charitable cornpanvs members, a5a body4 bi accordance wlth a)aiknr3 of Part 16of the c￿npanIeS Act 2(￿. Our audlt work has been undertaken so that we ml8ht ststs to the Char￿able companVs mernbersthose matters we are requlred to stste to them kn an audStofs' report and for no other purpose. To the fullest exteht ￿rrn1tted by law, we do not accept or asyjme reSpr￿sIbIlIty lo anyone other than the ¢haiRalAe CL¥Trpany and the ￿arItable company's membets as a body. for our audltworl for th15 report orforthe 0Onlons we have fombed. Chrfstopher Danvin FCA (sen1￿ Ststutory AudIt￿) for and on behalf of Thomas Coomb5 ijrnlted Ststutory Aurhtor ChatteredA¢countants 336SThe Penta8Oll Centuryway Thorpe Park Leed5 We#York5hlre LS15 8ZB Page 18 DISABILITY ACTION YORKSHIRE STATEMENT OF FINANCIAL ACTivrriES FOR THE YEAR ENDED 31ST MARCH ZO24 2024 Total funds 2023 Total lunds Unrestrfcted fun aaro Road 20 29S,612 3,007 153,885 360.000 583fi58 18373 165,593 360.LK]O 812.504 I.￿1124 TOTAL FUNDS 812,504 L128,124 These flnantlaS Stat￿entS have been prepored In accordanc* wlth the pro￿lon$ applicable to tharitable tompanle5 5ublectto the sman companle5 reuime. The flnanclal ststerneF7ts were approved by the Board of Trustee5 authC￿Sed for155ue on . slgned on115 behalf by: were A P Cra8gs- The notes fomi part of these ftnanLial 5taterneTrts Pa8e 20 DISABILITY ACTION YORKSHIRE CASH FLOW STATEMENT FOR TK YEAR ENDED 31ST MAR(112024 2024 2023 Notrs Cash fi(4oJs fmm operatlhg •Ctfvhlts Cash Eernertted from operallons 1314561} 165 8031 Net cash used In (yEratlng activlljes iau.561) 165,8031 Cish flowsfrthn In¥e511￿ adlvitlès Purchase of fixed a55et Inve91ments Sale of ￿Th￿ble fixed assets Sale of Ilxed asset Investments Investment Income Movement In broker cash Interest rwlved 1202461 123,8011 373.328 8,382 4,123 14.245 4,926 6A57 16,815 12,268 Netush wovlded ￿ invesllng aetmtles 15394 38L203 thange Sn cash •d cash e￿ents kn the reportlng peylod Cath and equlv•len15 atthe ba8lnning ol the reportlnB perlod 1299.267) 215.40D 697￿8 482,428 Cash •nd ush eqUI￿lent% at the end of thè reportln8 peylod 398,561 697.8Z8 The rth form partofthesefinarKlal ststements Pa8e 21 DISABILITY AclloN Y(XIKSHIRE NOTES TO THE CASH FLOW STATEMEP FOR ThE YEAR ENDED 31sfMARCH 2024 RECONCILIATION OF NET EXPENDITURETO NET CASH FLOW FROM QPERATING AcfiviTIES 2024 2023 Net expenthture forthe reportln8 perlod las the Stat•ment ol FI￿¢181 Acd¥Stlos} Adj¥stments for. Depreclatlon charges {Gain)/kiMes on Irwestments Prollt on dtsposol of flxed assets itsrest recelved Amortlsatlon t￿r￿è# Investmènt Ir￿m￿ (Inueaselldecrease In debtors kntteJselldecre•sel In credltors 1315,6201 1167.521) 27J74 (200631 7,836 15,987 113328) 14926) 750 14J23) 6,366 6,8441 IW681 (6A5 12J)811 Net (ash ¥sÈd In operatlons (314.561) 1165,8031 ANALYSISOF CIIANGES IN NEf FUNDS At 114123 Cash flow At 31131 Met ¢ash Cash at bank and In ha*d 697,828 1299,2671 394561 697.828 299,267 394561 Total 697,828 299.2671 The notès part of these financ1315tatements Page 22 DISABILITY ACTION YORKSHIRE NOTES YO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31STMARCII 21124 CHARITh INFORMATION The ¢haritstrAe cumptsny Is • pthate company Ilmlted by guarantee, whlch Is I￿OrPOratsd and r41stere¢l In EnO)nd ahd Wales IRe8lsiered Number 030133241. The ￿the$S oflts re8lsterad offlce Is: Unltml Hornbtam Pwk Owal. H8rroAat¢ HG2 8R8. Each memberofthÈ th8rlt•ble company has undertaken to contrlbute such amount os rnay be requlred noteKceodn8£lto the wts ofthecharltable companyln the eventof Its belngwound upwhlle he or She Isa mefflber, 0rwlthlnc￿e￿r8fteT he <* she ceases ￿ bea member. ACCOUNnNG POLlaES Ba51sof PreP￿ng the Ilnano•l statemeots The finarKbl statements of the Charlty. Is a pvblit benefft enttty under FR5 102. have been wepwed In acGLwdan wlth Accountlng and RepoTtln8 by Charltle5: Stsiement of Recommended Practice apdlcable to char5tle5 preparlng thelr In accordance wlth the Finandal Reportin8Standard applicable knthe UX and Republicof Ireland issued In Otiober 2019,'The FIna￿la1 Repoytlng Strndard appllcable In theUK at)d Republic of Ireland, and the char￿leS￿¢t2011. The financlal statements have b*n Prepared ￿der the h15kniol cOstconventk￿ wlth the *(ceptlon of Investmentswhlth are Included ot marketval Gplns toncttn Tha Ilnaniial stsiernents have been prepared on g going COn￿M basts. The trurt•es (who arè dlrertors of DI￿bIlIty ActlDn Yorkshiri for the purp￿eS of company taw and trustees of Disabl1￿Y Actlon Yorkshlye for the purposes of charlty lawl have revlewed thecharfwsfinandal posltlon, tsklft8lntoaccowntthp satlsfactorylevel of resern*sand turrentyear foreu$ts and Its systems ol financial and risk mana8emernt, As a result of ihell r￿lew, the trustee5 belleve that the Charlty Is well placed to man8ge opefatlonal andlnaTrdal rlsk5 successfulty. Income All Income Is le¢￿[Sed In the statèment of flnandal a¢￿1￿5 when the ehailty has entltlement to the funds, there Is reasonable4$suran￿ of rrfelpi ind the amount ¢an be measured wlth suffidentrellablllty.Where a clalm for repaymerntol Income tsx ha5 been. or WMI be, made such Income Is ￿OsSed up for the tsx rew¥erable, The f0llowlrq¥ccoL￿tln8 pdldes are aN)Iled to spe¢lfic Income. Don¥￿*￿ arKI fundralsln8 event Income are Induded Inthe Ststementof Flnandal Actlvltles when.. - the Ctharlty btold Itlsts recafve the #fft or domatlon; -the T￿￿teES are reJ5onablycertaln of the amount to lje recelved: - the Tru5tEe& are re850nably certaln they wlll recelvethe money: jrrd - any condltlonsfor fecelpt bre meL Irwestrnent Income b Krounted forwhen receÉvable and Includes•ny relAted tsx that b re¢o¥erable. LeBacies are Tecogntsed when It Is nrobable that they will be recelved. Recelpt Is normally probable when: - there has been 8rant of z4 probate: - the txecutor5 hwe e5tabllshed that there are 5ufficlÈnt assets In the e5tsts after settling any Ilabllltles to pay the legavi: and - any condltlons attsched to the legacyare elther wlthknthe control of the tharlty or have been met. Donthd Good4 Faclltles orSer¥lce5 The trustse5 conSId￿ that the rental rnarket value of Claro RO￿ provlded to the (harlty at a peppercorn rent Camot be measuTed aC￿ra￿lY due to Its untque purpose. There are no donated facllty transacthms recognlsÈd In respect of the faclllty. EXp￿d￿re ExpendltWe.whlchlnd￿1e5 *trlbutsbleVAT whlth cannot be remvued, Is reco8nlsed tMKethere Is a le831 or tonstructlvè oblbtlonto make a pa￿￿entt0¥ thlrd party. It is probablethatsettlementwill be requlred and the amount of the omgatlon tan be measured rellabty. Page 23 continued... DISABILrrY ACTION YORKSHIRE NOTES TO THE FINANaAL STATEMENTS- contlnued FOR THE YEAR ENDED 31ST MARCM 2024 ACCOUNnNG POUCIES- contlnu•d Expendlturé The Charity's ¢ost5 are gllocated on a dlrett Cost basls except for the head offlce idmlnlstrgtlon rech3rges WTr￿ relate to staff and rental costs ètc. These ctssts are allocated between the varlous actlvltle5 on an annual usa8e baslk AJI costs ave w0￿ded foron an attruals basls. t)kect charftable axpendknre iThclude5 all expendlture dlrecdy related to the oblÈcts of the char￿ and compdses of èxpendiivre fela11￿ to Hornbeam P4rK Tralnlng ExteTw15e, Holklay Lod8e and 34 ClarD Road. Support cost$ar& those costs Inojrred dlrecily lftsupwt of expendlture on the oblectsof the Charlty. The alkjcation of these costs Is based on the wèlghtin8 eath actlvlty ha5 wtthin total eypendltwe. The brÈokd¢)wn of support eosts Is based on the followln8 rates: RalslnE fund5 34 Claro Road TiaÉnkng & Enterpilse Holway Lodge 1% 12023- 1%) 12023- W%) 12023- 17%) 12023- 2%) 16% 3% Othèrexpenditure Is analysed under the follow*￿ tsvo $d￿headIn FundraIsI￿ cost5 represent expendlture In relatknn to stsff members and external professlon41 ad¥i50rs who are engaged ertfy In fundra151n& and the related ¢osts of the fundraL£in8departmÈknt. Govemance costs representexpenditure IA¢urred Im theman8gernentof thecharlty's assets or8anlsath)nal admlnlstratlon ar￿ con)plknce wlth constitutional and statutory requlrements. Fund acco￿tIng Monle$ earrnarked by donors or by the tems of an appeal for p8rt1cular prola¢ts are accounted for 5eparntety. In Restricted Funds. notes to the accounts Show th• movements and balanos on any such Restricted Funds. Unresvitted funds may be spent on any legltlmate charitsble alm as lald down In the ChorftVs memorandum of assocFation. Unrestrkted fvnds are held in the generèl r&ser¥e eK¢ePt to the extent that the Trustees conslder It approprlate to mak• trgnsfers to deslgnated funds to meet the expected cost of planned awards for the future. As co$t$ on suth award5 are InwNed, they are Charged 18alnst the deslenated fund to the extent that the fund proves sufficlent, Any balan¢e of such expendlturelscharged agalnstthe Eenerallund. Ifthe pro*rt costs le55 than the amount in the deslgnated f￿d, any surplus Is transferred back to the 8eneral fund. The Charity's auountlng systems aRo¢ate all Income* expendlture. assets, Ilabllltles and re5eNe$ betwèen these funds. The staten*nt of flnanclal 4chvltle5 shows separately the Incomq eXpendtt￿re and ¥ny transfers relating to restrkted funds deslgnaied funds andBeneral reservekAssets and Ilabilities attrlbvtedto e&h fund are dlsckjsed In the notes totheftnandal statements. Hnandal Instruments The comparry only enters into transactlons In 'bJsEe flnandal Instrvrnents whlth result In the recognltion of assets and liabilltles. these Include trade and other debiors and credltor5, bank balances, loan5 from banks and other thlrd parttes, and loans to ￿lated partie5. These are reCog￿sed In the conw8nVs balan￿ sheet when It becorwes party to the contractual ovtsion5 of the In5tfument. Baslc financial a55ets lotheT than those dasslfied as payable wlthln one yearl are irnitially rneasured at cost and are subsequentlycarried at cost or amort15ed costu*ngthe effectlve InteTest method. lessany impairment losses. Baskfinandal assets classed as recelvable ￿thIn one year are not amortlsed. Bask thanctsl liabiiitles (other than thtM classllled as pèyable wlthln one yearl are Inltlally mea5urÈd at present value of futh cash flows and Subsequent￿ at amortlsed cost ￿tnE thè ef*edve lfttÈrÈst rnethod. Baslc flnancial liobllltles dassed a5 payable wltlkn one year are not amortlsed. Flnancial a55ets and Il¥bllltle5 are ofFset, wlth the net amourrt reported In the fknandal 5tstemeTrts, when there Is a le￿]1¥ enforceable rl8ht to Set off the recognlsed amounts and there is an Intentlon to settlÉb on a net ba515 or to reallse the a￿et and settle the Ilablllty simultsneously, Pa8e 24 eontlnued... DISABILITY ACTION YORKSHIRE NOTES TO THE FINANaAL STATEMENTS- conllnued FOR THÉ YEAR ENDED 31ST MARCH 2024 AccouNfiNG POUCIES- contlnued Rxed asset IMve$tmènts Quoted Investments arè stated at mId-Ma￿•t valu& All losses and ￿1￿$ are tsken direct to the Ststement of Flnandal Actfvlbes as they arls#. Reallsed 8alns and Ios5e5 on InvÈstmentS eTe calculated as the difference ￿twEeft sales prt)ceeds and openlngmarket value Ipurth85e date If laTrrl. Unrealised 8ains and losses are calculated a5 the dIffe￿nce between the market valu• at the year end and opefilng mathetvalue (or purchase date if T•nBlbl¢fixed assets T8n8ible flxed Fssets c05tlnB over £250 are capltal as aCquIre￿ but those not brought Into use by the year end are not depreciated, Depreclatlon Is thar8ed, In order to spread the eost of the assets 0￿r their Expected useFul Ilfe to thÈ Charlty, bywTlu￿theM down to thelr estlmated resldual values In equ41 Instsknents over the followlng periods: Froehold property -Hollday LodBe over 50 years Leasehold Improvements .Homl)eam Pa over the perlod of the lease plan( mathinery & equlpment omputsrs over 3-4 years over 3-15 years over 4 years -Vèhldes Tanglbfeflxed are Shown net of any Impalrment tosses. Flnonce costs Incurred In thÈ construetlon of freehdd propertyhave atso been capitslis&J. Freehotdland Is not depretlated. Taxallon bllltyArtlon York5htre Is a ￿lStered charltyand assuth Is 8 charlty wlthln the meanlng of schedule 6 of the Rnance Act 2010. ALxordlnEly, It15 Potentlally entitled ts tax exemption vnder pari li of the Corporatlon Tax Art 2010 or5ertltsn 256 of theTaxatlon of Chargeable Gains Act 1992 In respect of In¢orne and galns artsln8. Uabllltlès and provlslon5 Llablllilesire recognlsed when there15 an obllB*lon at the balano sheet date a5 a resu￿ of a past evenL It15 probable that a tr￿fer of econornlc b•nqflt wlll be requlred In setdement and the amount ofthe 5etUement can be e511mytod rdlably. Llabjlltlesare reco8nlsed at thgamountthatthe Charlty antlc4Pates Itwlll pay tosettle the debtorthe amount It ha5 l￿d as adVan￿d payment$ for the gotsls or servlce$11 Initst provld Provisiths are measured at the best estlmate of the amounts requlred to settle the obltgatlDn, Where the effettof the Ilme dlue of rnoney15 materfal, the ￿[￿￿$10n15 based on the presentY8lue of those amount5, dlscounted at the PTe-taxd15CQYnt rate thatreflÉctS the rlsk5 speeiflc to the 11a￿lIty. The unwlndln8 of the discount is recogn15ed In tho Consolklated Ststement of Financlal ALtMtles as a flnance cost OperatlnÈ leases Rentsls appllcable to operatlng lease5 whEre substantlally all of the beneftts and rSsk5 of ownershlp remaln with the lessor are chaTtrd a8alnst gurplus on a 5tral8ht Ilne basls over the le85e term. Re¢lrem4nl b•neflts The Chailty pays dèflned contrlbutions Into the penslon sthÈm¢5 of sÉ¥eral employee5. These amunts are ehar4ed to the Statement of Hnandal Actlvltles as they become pawdble and in accordance wlth their lunctlonal cla$51ftcatbn. pa￿ 25 contlfiued,., DISABILITY ACtION YORKSHIRE NOTES TO THE FINANaAL STATEMENTS- corrtknued FOR THE YEAR ENDED 31ST MARCH 2024 ACCOUNnNG POUCIES- contlnued Crllkal accoufitlngestlmates and judg￿ents In the applicatkin of thè d)arity5 a¢countln8 poll¢les, the trustees are requlred tr) make Judgements, estlm8tes asswnptlon5 about the ¢orryn8 amount of assets and Ilabilltles that are not readlly app•rent from other Sour￿ The estlmates and assodatd assumptr0Tr5 are based on hlstorfcal experlence and other factor5 th* are consldered to be relevant. Actual r*sults dlffer from these estimates. The Ésllmates and underfyln8 as5un)ptlofts aré revlewed on en ¢Jngolng basls. Revlslon5 to accountln8 esllmates are reecenlsed In the Sn which the estlmate is rè¥ised where the revlslon affects onlythat perlod, or In the perfod of the rnilslon and future perlods where the revision affects both current and fvturÈ ￿rIod& The Tr(tstees are of the oplnloft that there are no key e511mates and assumptlons whlch have a 5ignlflu*t rlsk of caus1￿8 matèrlal adsustment to the carryln8 amount of assets and Ilat41hles, DONATIONS GRAt4TS AND LEGAaES 2023 Royalty Income ailsln8from a hlstorit htyuest 15.139 13 14,393 3,205 17.YJ8 INVESTMEPIT INCOME 2023 Investments Dep￿lt acr•)Unt Intsrest 6A61 12,268 4,123 4.926 18.729 INCOME FROM OIARITABLE ACTIVITIES 34 aaro Road Tralnlng & Enterwlse Hollday Lodge Customer Fees Hollday Lettkngs DBS Umbrelle Mls¢ellaneou$ Warehouse rentsl 65￿163 207,438 17025 650,163 207A38 17A25 2024 Total actlvit*s 2023 Totsl èctlvltles Generailng Fund5 Customer Fees Hollday Lettln8s DBS Umbrella Mlscellaneous W8rtho¥J* rental 857,601 17A25 355 9,584 16376 6,939 SOE41 3L610 8,355 21,296 2V96 1,070,159 Page 26 continued... DISABILITY AclloN YORKSHIRE NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31ST MARCH 2024 OTHER INCOME 2024 2023 Galn or+ sale of tan￿ble flxed assets 13.328 ftAISING FUNDS Raislng donètlons •Trd 2024 2023 General Fundralslng Costs D&S ￿$t5 Depreclatlon Costs to retrieve royaltiÈs s￿pport eosts 5AB9 4,852 62,048 7&619 14,428 CHARITABiE AcnvinES COSTS Direct Costs lsee note 91 1)5ts (see note 10) Totsls 34 aaro Road Trainln8 & Enterprise Hollday Lodge 813.387 169330 259,502 51JOO 9,732 IM72 221230 38558 ¥OIIY3 32¥134 1,332,677 DIREcf c05fsoF CHARITABLE A￿1vmE$ 2024 2023 S1aff costs ut11￿￿e5 andCouncllTBx In$ur¥nce TelecOmmunitatkJ￿ and IT Postage and ststionery AdverU51n8 Re8lsiratlon and ￿b$crIptIOn Fèes Vehlcle Cos Repairs and Renewals MaIn￿nanCe other Staff Costs M15Eellaneous Inc. Iwl Fees and Fundraisir Medical Supplies and Equlpment Servlce User Fr￿ and Tralnlng Trainee Costs Depreciatlon 844,034 39A78 9,600 13,207 1807 S￿4 7,169 812,266 28,700 &416 13,775 2,628 2.400 5345 5,323 12,928 20,052 12,641 517 487 24590 L747 3.130 27M3 18,794 782 17,756 L907 IL708 1011 Page 27 contlnued... DISABIUTY ACTION YORKSHIRE NOTES TO THE FINANaAL STATEMENTS-contlnued FOR THEIEAR ENDED 31ST MARCH 2024 SUPPORT COSTS Govemance costs Management Touls Rai5in8 donatlons and le8ades 34 cl￿ Rood Tralnlrwa & Entsrprlse Holld•y Lodge 3246 259A02 51,9 249,104 49,821 10?98 391 311J81 12,999 324380 Supportcosts, Induded In the above, are asfollcws: Ralslng donatlon5 and legacles 34 Claro Tralnln8 & Enterprlse stsff Costs Other Staff Costs Rent utilities and Coundl Tax In5uran¢e Offlce and Mwketlng Costs Teknmmunlcaiions and IT Piofe5s1onal Fees Repalfs and Renewals Bank and Investrnent Fee5 Makntenan Depredatlon MlsceHaneous Costs Audltors, remuneiatlon Prlor year Audltots, remuner•tion Insuranc Sundrfes Payroll fees 118,815 2W7 59,740 I1￿33 134 5,544 11,531 4,466 2,808 3,602 11022 IL693 359 240 23.763 571 747 li 227 145 57 562 720 151 17 272 1248 336 360 Y,462 67 72 692 259 siJoo 2023 Totsl activitle5 Holid•y Lodge Totsl actlvltles Staffcosts Other Staff Costs Rent Utllltles and Council T4x Insuran Office and Marketlng Costs TeleC0￿￿n1Cat1OTrs and IT Profe5slonal Fees Repairs and Renewals Bank and Investmeni Fees Malntenance DÈpreciation MIs￿lIan¢oU$ Costs 4456 107 148A18 3.5n 74.675 15.666 IA18 6J30 14014 5583 3,510 4744 70.947 12.772 IA68 3A28 9￿23 53111 2J56 3￿61 4a 167 105 451 476 51 ISA66 &699 4706 3ffj73 Carried f0Th￿rd gJ41 311,881 278009 Pa8E 28 ntlnued... DISABILITY ACTION YORKSHIRE NOTES TO THE FINANaAL STATEMENTS- eontlnued FOR THE YEAR ENDE031ST MARCH 202 SUPPORTCOSTS- contlnued 2024 Total 0Ctlvltles 2023 Totsl artlvhl•s Hollday Lodge Brou8ht ft)rward d1￿, remuneratton Prioryear Audltors, remkEneratlon Ins￿rance Sundrles Payrotl fee5 9,341 294 311,381 7.800 278 14 tso 451 4328 519 324,380 295,258 NET INCOMEIIEXPENDITUREI Net Incomel{expendilurel Is ststed after char8lngllcredltlng): 2023 Audltors, remuneratlon Prlor year Audltors, remuneratlon Depredatlon- owned assets Surplu5 on d15posal otfixed a55ets Copyrlghts amoitlsation lease renta15 7.800 17,574 7.836 113.3281 750 12.772 1Sfi56 12. TRUStEE5' REMUNERATION AND BENEFITS There were no tru5tees' remijneratlon or other benefits for the year ended 31st March 2024 nor for the year ended Marth 2023. Trustee5' empenses E¥pense5 rolmbuT5ed to trustees In the year totalled £nn12023: £73 STAFF COSTS 2024 2023 Staff costs durln8 the year Salarles 50¢ial Se¢wlty Costs Ptnslon Costs Health Insurance 901,635 61J>76 19J86 IOA55 877,104 57,481 17,331 8,462 992.552 960.378 The averaBe monthty number ofemployees ￿ringthE yearwas as follow5., 2024 2023 Head Offke RE5idèntlal Care Tralnln8& Entsryr15e 35 34 48 Page 29 conllnued... DISABILITY ACTION YORKSHIRE NOTES TO THE FINANCIAL STATEMETr4TS- contlnued FOR THEYEAR ENDED 31ST MARCH 2024 STAFF COSTS- rontlnued The average full tlme equbnlent DI employees dvrlnt the year was 32S12023: 32.01. The breakdown of employow per departmertwasas follow5: 2024 2023 Head Offke Resldentlal Care Tralnlng& Enterprlse &4 32.5 32.0 One IndhrduBI ewned between £60,000- £70,00012023-Onè employEe eamln8 between £60,000- £70 OJOI. Ke¥ man4•benl pwsonnel remutt•radtsN Key management personnel #rè tonsldered to be tht Chlef EKecutlve. and the leadershlp te)m, whkh b made up of three cppratlons manager$12023- thlef Exe¢utlvt ènd three operatbns mana8ersl. 2024 2Q23 hgg¢e8ate Salarfes Awe8ate ￿¢181 Securlty Costs Aggregats Pe￿lOn$ A88regate He•llh Insuran 177,630 19A92 5,223 IOJ55 174,464 20,045 6,417 Totsl Rernuneratlon iiuoo 205,561 COMPARATIVES FOR THE STATEMENf OF FINANCIALACFIVITIE5 Unresttlrted funds Restrkted fund5 Total funds INCOME AND ENDOWMENTS FROM DonatTons, erants and le8ades 17A98 17,598 th¥ltable ortlvllles 34 aaro Road Tralnin8 & Enterprlse Hdiday Lod8e Generatlng Funds 794,677 214.907 16,976 43.E09 794.677 214.907 16.976 43.509 Investment In￿me Other In￿me 9,049 13328 9.049 13.328 Tot81 1.110,144 ¥110,144 EXPENIXTURE ON Ralsln8 lunds 14N38 14,42È tharltablea¢tlvltles 34 Cl410 Roxl 1,012,617 1.012,617 Pa8e 30 contiTrued... DISABIUTY ACTION YORKSHIRE NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THEYEAR ENDED 31ST MARCH 2024 14. COMPARATNES FOR THE STATEMENT OF FINANaPIAcnvttlES- cohdnued Unrestrlrted funds Re51ricted funds Total funds Tralnlng & Entefprlse Hollday lod8e 213,730 20903 20XJ3 Total 1,261,678 261.678 Net ialns/llosses1 on Investrrtènis 115,9 (15.9871 NETINCOMEIIEXPENDITUREI Tr4nsfw5 between funds 1167.5211 26,478 1167,5211 26,478) N¢t moven*rtln funds 1141,043 126,478) 1167,5211 RECONQLIATION OF FUNDS Totsl funds bfou8ht forward 1,269,167 26.478 1.295,645 TOTAL FUNDS CARRIED FORWARD 128,124 1,128,124 INTANGIBLE RXED A55ETS COST At 1st April 2023 and 31st March 2024 180,150 14MORTISATION At 1st April 2023 and 315t MBrch 2024 NET BOOK VALUE At 31st March 2024 At 31st March 2023 TANGIBLE FIXED ASSETS Freehold property Plant and maehlnery Totals At 1st N>rfl 2023 31st March 2024 19L94J 55S.628 747,571 PftEaATION At 1st ￿hr11 2023 tharge for y•8r 26,350 11,70 536,755 15,866 56J,105 27,574 At 31st March 2024 38,058 55 590 679 MET BOOKVAiUE At 31st Marth 2024 159,885 3mY IS6,892 At 31st March 2023 165593 18,873 184.466 Pale 31 contlnued... DISABILITY ACTION YORKSHIRE NOTES TO THE FINANaAL STATEMENTS- contlhued FOR THEYEAR ENDED 31ST 1￿CH 2024 17. FIXED ASSEf INVE5TMEKrs Cash and settlements pendln8 Llsted Inve$tm•nts Totsls MAflKEf VALUE At tst April 2023 Addltlons Revaluatlons 220,641 10,246 10,463 50x185 1161151 270,726 3A31 20463 At 31st March 2024 26L3SO 33,270 NÈT BOOK VAiUE At 315t March 2024 261,350 At 31st March 2023 220,641 50,085 270 726 There were no Investment assèts Outside the UL Costor ￿lUat￿)n at3tst March 20Z41s represented by. Cosh and settlements plttdlni L15ted In¥estments Ttstsls Valuatlon kn 2024 26 93,270 294,620 The htstorkal o)st of Ilstsd Investments as ai 31st Marth 2024 was £247,00112023., £193,375>. At 31 Marth 2024 11 Inrflvlduol managed fund Investments represented morn than 5% of the total Investry￿t mfollo {31 March 2023 10 Indlvldual Inve5t5 represented morethan 5% of the totsl Invèstment portfollol. All Investments are cariled at thelr f41r value. Investmènt in equllles and fixed Interest sècurltle5 are all traded In quoted p￿blIC markets, prIn￿rIlY the LondoN Stock Exchan8e. A$￿t sales and purcha￿$ are recognlsed at the date of trade at cost (that is thelrtransactknn valuel. Thè s*nlfKan￿ of flnandal Instruments to the orgojng flnanclal sustslnthllty of the Trust Is ronsTrdered In the flmncbal review and Investment pollcy and performan￿ sefllons of the Trustees, Annual Report. The maln r￿ktO the Charltyfrorm fln8nclèl Instruments Brlses from uncertaln Investment markets resultln8 In varlable Income and ¢apltal returns fr(¥rn the portfollo of assets. Currency tr¥n51aUcm rlsks rqrnaln for those tompanlps and bonds that are eyosed to overseas e?rnlngs and )55ets. Llquidlty rlsktsantldpated to be low a5 allassots aretraded on the reccylsed exchangeswith good Ilquldlty and hl8h tradlng v(4ume& The Charfty's poltfollo has no materlol inve5trr*nt I￿ldIng$ In markets svblect to exchon8e control$ or tradln# restricbons. The Charlly mana8e5 [rNe5tn￿nt rlsk by appokntln8 professlonal Investment b))an•gers and operatlnl an Invèstment pollry that w¢)vldes for a hlgh de8ree of dlversifKation of holdln85 wlthln IrNestment 455et classes that are quoted on recognlsed 5tod¢ exchanBe The Charlty doe5 not make use of derlvatlves slmllarcomrAex fknand81 Instruments a5 It lakes thevlew that Investments are held fN theSr longer trjtsl return. Whllst some level of votatlllty can reasonably be exp2Cted, h15tork studles of quoted fiftanclal Instruments havè shown that volatllitykn any ￿rt￿￿lar five year perlod wlll ncrmally be c¢rrectsl. Pa8e 32 tonunued... DISABILITY ACTION YORKSHIRE NOTESTO THE FINANCIALSTATEMENTS- contlnued FOR THE YEAR ENDED 31ST MARCH 2024 DEBTOR&' AMOUNYS FALUNG DUE WITHIN ONE YEAR 2023 Amounts recelvable In the ordlnary course of activltle5 Prepayments and accrued Income 46,214 49.930 10,842 6L853 ,772 19. aiEDITORS,. AMOUMTS FALUNG DUE WITHIN ONEYEAR 2024 2023 Creditors In ihe ordlnarycourse of artiVi￿eS Sjclal securlty antl other tsxes Other credltors CTuals and defèrred If￿0me Z4,915 18.330 15.185 6,376 45,T17 8,119 IOOA22 85,66B Oeferred Income Induded above amcwnted to £33,904 {2023: £29.3841. MOVEMENT IN FUNDS Net movement In fund5 At y4R3 31ra124 Unrestrictedfvr General fund Des￿atedfunds- Fixed ass*ts Deslgnated funds- Hollday lodge De4natedf￿ndtr aaro Road 583,658 73 .59a 3601 1288JJ46} 115166) IIL7081 295.612 ao07 153W5 360AIOO I,iU124 1315620) BW04 TOTAL FUND5 1315A201 811504 Net rnthfernent In funds, It%1￿le0 I￿ the ab￿4@ are 3sfolFows: Incornln8 iesources ReS0￿rreS expended Galns and losses Movement funds UnreArftted funds General fund Desknated fvnds- Flxed assets Desknatsd funds. Holiday lodge {IJ8L722 [￿,866 IL708) (288,046) 5.866) ILK6) L07&213 IL409.296) 2OM63 1315.620) TOTAL FUNDS IIA09.296) 20.463 15,620) Pa8e 33 contlnued... DISABILrrv ACTION YORKSHIRE NOTES TO TrIE FINANCIAL STATEMENTS - tofitknued FOR THE YEAR EIIDED 31sr MA%CH 2024 20. MOVEMENYIN FUNDS- contlnued Comparatlw for mo¥Ynent thfun(ts Net movement In funds Transfers be￿eerI At V4122 3V3n3 Unrestrfnilnued FOR THEYEAR ENDED 31ST MARCH 2024 21. COI￿1N6ENT A55E Atthe 31st March 2024. the Charltywas aware ofroydltlessllllowedto Itfor eventsoccur¥ln8 bplore thedate of the balance sheet The trustee5 deem the future recelpt of these royalties to be kmisslblè but also rellant on the 0¢￿1[en￿e of future events nrtwhollywtthkn the¢ontrol of the Charlty.The trusteescannoty&t place a iellatle estlmaie t)n any hrture eronomk benefftto the Charltv. OTHER FINANaAL COMMrrMENrs At 31 March 2024theCharlty h•d commttments In respect of land and bulllln85 as follow&. Plon4zncellable tyerating leases eMplrlr&: 2024 2023 m1n1m￿Tr lease paymentswlthln 12 rnon Minlmum lease paymentswlthln two to five years 65.184 43A56 14,000 108,640 14.(Kil RELATED PARTY DISCLOSURES Trustses are requlred to declare all relevant Intsrests tyAlth thkh they are connetted and In accordance wtth the Charl￿$ pollcy wlthdfaw frorn dec15ion5 wheie a tonThct of Intsrest arlses. Some Trustees use thelr expertlse In are85 afferting Dlsablllty ActFon Yothshlre, but no Trustee had Eny 4gnlfkaht personal ftnanclal Interest kn contra¢ts wlth the Charltydurln8 the yeor, There were no related porty transartiQD5 for the year ￿d*d 31rt Marth 202412023: no transacllon5) other than deyxilJed In note 12. Page 3S DISABILITY ACTION YORKSHIRE DETAILED STATEMENT OF FINANaAL ACtIVITIES FOR THÉ YEAR ENDED JisfMARCH 2024 2024 2023 INCOME AND ENDOWMENTS DonBtlon5i uants 8Ad18q•des Donattons RDyalty Inc(Yne 15.139 134.668 14,393 3,205 149.807 175 In¥estment Ibknme Investments I￿pOsIt account Interest 6.461 4,123 4926 9m9 Charltable acttvltles CustomeT F8èS Holday Lettlnls 08S Umbrella Miscellaneows Hub rental 857AII 17A25 8.3S5 1,009,584 16.976 6.939 2L296 31ffj10 904ffi77 1,070,169 Other Intome Galn on sale of tanllbleflxed assets 13,328 Totsl Incomkn8 resourc•s L074213 LIIO.144 EXPENDITURE Ralskng don•tlons and le8ade5 Genèral Fundralslng Costs DBS cost5 Amortlsatlon of Iniaiwble flxed assets Costs to retrleve royaltles 5￿T3 4,852 750 73,3 11.475 Ch¥liable a¢tlvltl85 Staff costs Utlllt5es Ind Cound Tax Insurance Telecommunkattons and IT Postage and Siatlonery Advert151Tr8 Re8lstratlon and SubscrlptioTr Fee$ Vehlcle Costs Repalrs 4nd Renewals Malntenance Other Staff Costs Carried forward 844,034 39A78 9,600 13,207 ib7 5.584 7,169 3,848 4833 27W3 18,794 975A37 812.266 28.7C(I 8,416 13.775 2.628 2AOO S,345 5.323 12,928 20.052 12.641 924,474 Th15 pa8e does not foym part of the 5tstutory flnanclal Slatement5 Pa88 36 DISABILITY ACTION YORKSHIRE DETAILED STATEMENT OF FINANaAL ACTIVITIES FOR THE YEAR ENEIED 315T MARCH 2024 2024 2023 Ch•rltable artlthles BrouBht forward Mlscellaneou5 Inc. ￿gaI Fee5 and FUndra￿Ing MedlrAI Supplles and Equipment Swvke User Food and Tralnln8 Tralnee Costs OeprecSatiDn of tsn￿ble 8S5etS 975037 732 4.003 17.756 1.907 11,708 924.474 517 24590 1.747 3,130 U>IL543 954.945 Support msts Management Staff Qjsts Oth8r 5tsff Costs Rent Ut11￿1¥ and Councll Tax Insurance Office gnd Marketln8 Costs Telecomrnuhicatlons and IT Prolesslonil Fee5 Repalrs and Renewals Bank and Investment Fees MalntÈn8nte Depreclatlon MI￿ellane0us Costs 148,518 3,571 74,675 15,666 141112 3,744 70,947 12,TY2 6,930 14.414 S,58a 3,510 4.503 15,028 15,866 9523 5310 2,IS8 3,864 4,706 3.673 311,381 278009 Governano Costs Auditors, remuneratl Prlor yBarAudltors' remuneration Insurance Sundrles Payroll fees 7AOO 9.000 2,400 828 519 ' 3,7tr2 4ZO 451 4J28 12.999 16.449 Totsl r*Klur￿$ expèndèd IAO9,296 1.261,678 Net expenditurq b•fore 84lns and los￿$ 1336JJ83) 1151.5341 Re4llsed r4cosnlsed ￿lMS and10sJes Reallsed unreallsed Kelns I11055esl 20.463 {Is Net expendlture 1315,620) 1167.5211 Thls pa8e does not form part of the statutory fjnantlal ststements Pase 37