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2024-03-31-accounts

Charity registration number 1044836

DISABILITY RECREATION UNITY MOVEMENT ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

DISABILITY RECREATION UNITY MOVEMENT

LEGAL AND ADMINISTRATIVE INFORMATION

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Trustees Lilian Newman
Mel Goman
Jean Smith
Yvette Denham
GaryArmstrong
Peter Wilkins
Anne McNamara
Hugh Slevin
Roger Holland
Jeffrey Cowper
Samantha Bessell
Officers MelGoman (Chair)
Lilian Newman (Treasurer)
Manager Sarah Sullivan
Charity number 1044836
Principal address Parkgate Community Centre
Southwold Road
Watford
Hertfordshire
WD24 7DN
Independentexaminer Gary Howard FCA
Howard Wilson CharteredAccountants
36 Crown Rise
Watford
Hertfordshire
WD25 ONE
Bankers CAF Bank
25 Kings HillAvenue
West Malling
Kent
ME194JQ

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: DISABILITY RECREATION UNITY MOVEMENT

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CONTENTS

Page
Trustees’ report 1-3
Statement oftrustees' responsibilities 4
Independent examiner's report 5
Statement offinancial activities 6
Balance sheet 7
Notestothefinancialstatements 8-15

DISABILITY RECREATION UNITY MOVEMENT TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024 eee

The trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)”.

Objectives and activities

The charitable objects of DRUM are to provide innovative, affordable and practical day services and promote independence and wellbeing for adults with physical and/or sensory disabilities and their carers.

DRUNM is a service run by the disabled for the disabled.

DRUM aims to increase independence, confidence, wellbeing and social inclusion. The management committee is made up of disabled members and unpaid carers, with one health care professional..

Public benefit statement

When deciding on activities and events, the charity's Trustees pay due regard to the Charity Commission's guidance on public benefit.

Activities

DRUM is currently open from 9am-3pm on a Monday, Tuesday, Wednesday, Thursday, Friday. DRUM aims to provide at least two planned activity sessions per day which include tutor-led classes in art, crafts, textiles, ceramics, yoga, singing, dance and gardening.

Regular outings, social events and leisure activities are also organised regularly.

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Volunteers
DRUM is a user-led and voluntary organisation and volunteers play a major role in planning and delivering the
services available. All staff work additional hours on a voluntary basis.
DRUM works in partnership with many local schools and colleges providing young adults with work experience
placements and community projects. . ;
Achievements and performance
Another successful year for DRUM. ‘' .
Activities & Services 2023/24 ,
In addition to the normal day activities and services, delivered throughout the past year, our members and their
families have enjoyed the following social events:-
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King Charles Coronation Party

Day trips to Southend-on-Sea, Clacton-On-Sea and a Canal Boat Trip Sing for your Supper, DRUM Choir event and Karaoke night Open Day & Christmas Craft Sale. DRUM Christmas Cards were designed by member’s Roger Holland and Samantha Bessell Christmas meal at the Blue Check Restaurant

Christmas Lunch at DRUM

Peter Pan Pantomime, Albans Arena Lunches at the Tudor Arms Pub and Lahore Restaurant Quiz Night at DRUM Trip to the cinema to see Wonka and breakfast and lunch at the Cassio Lounge in Watford Town Centre.

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: DISABILITY RECREATION UNITY MOVEMENT TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Training and Consultations

Staff training is usually funded and provided by Hertfordshire Adult Care Services. Training is reviewed annually.

Volunteers and Supporters

The Charity would like to thank members, carers and families for their continued support.

The Charity would also like to thank the many people, local businesses, local community groups and individuals who have made grants, donations and/or supported DRUM over the past year:

As always, the DRUM Team have gone above and beyond all expectations.

Huge thanks to Sarah and her team — Connie, Gail, Emma, Ellie, Euan, Kate, Alan, Emma, Kathy, Jane, Sam PT, MJ, Jean, and Lin. Thank you to Tony Dodd, our bookkeeper, for all your help and support.

Thank you to Hertfordshire County Council, Adult Care Services and Hertfordshire Community Foundation Trust for their continued support.

Our condolences to the families of long standing supporter Malcolm Jones and Frank Hopker, Kate’s beloved husband, who passed away.

Financial review

The total income for the year was £242,993 which was an increase of £18,444 over the previous year (£224,582). Of that income restricted income was £135,831 (2023: £140,687 ).

Total expenditure for the year was £201,714 (2023;:£185,480), of which £135,831 (2023: £140,687) was paid out of restricted income.

Reserves policy : It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s ‘expenditure. The trustees considers that reserves at this level will ensure that, in the event df a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. 1? ; , é j

Risk management

Internal risks are minimised by the implementation of procedures for the authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charity. These procedures will be periodically reviewed to ensure that they still meet the needs of the charity. The Trustees have conducted their own review of the major risks to which the charity is exposed and have established systems to mitigate those risks. These risks include damage to reputation, criminal acts, data loss, health and safety, stock market performance, changes in personnel and funding sources.

Plans for the future

Over the next twelve months, subject to the boiler being replaced by HCC, DRUM will carry out further refurbishment at the centre, to include updating toilet facilities, a new kitchen and restoring the parquet flooring.

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DISABILITY RECREATION UNITY MOVEMENT

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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Structure, governance and management DRUM was established by a constitution adopted on 15th October 1994 and was registered as a charity, under number 1044836, on 9th March 1995.

The management committee who served during the year were:

Lilian Newman

Mel Goman

Jean Smith Yvette Denham Gary Armstrong Peter Wilkins Anne McNamara Hugh Slevin Roger Holland Jeffrey Cowper Samantha Bessell

DRUM is a user-led organisation and members of the management committee include disabled service users, carers and volunteers. The Annual General Meeting is held at the end of the year, when the trustees and committee members are elected.

There are twelve spaces on the DRUM Management Committee and the role of Chair and Vice Chair are held by people with disabilities. There are three Carer representative spaces. The DRUM management committee is supported by a team of seven staff: a manager, office administrator, Support Co-ordinator and three support workers. DRUM employs tutors to run some of the planned activity sessions and staff and volunteers are supported bya team of volunteers.

The trustees' report was approved by the Board of Trustees.

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TrusteeMel Goman J ; Hf (:
Dated: 16 January 2025 ‘ /
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: DISABILITY RECREATION UNITY MOVEMENT

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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DISABILITY RECREATION UNITY MOVEMENT

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DISABILITY RECREATION UNITY MOVEMENT

SSS | report to the trustees on my examination of the financial statements of Disability Recreation Unity Movement (the charity) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

| report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act. In carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. | understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. | have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act: or 2 _ the financial statements do not accord with those records; or

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

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Héward“a ' . |
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Howard Wilson Chartered Accountants 36 Crown Rise‘ Watford Hertfordshire WD25 ONE

Dated: 17 January 2025

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: DISABILITY RECREATION UNITY MOVEMENT

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

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Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
Notes £ £ £ £ £ £
Income from:
Donations and legacies 3 16,212 - 16,212 18,785 - 18,785
Charitable activities 4 84,586 135,831 220,417 63,573 140,687 204,260
Investments 5 6,364 - 6,364 1,537 ~ 1,537
Total income 107,162 135,831 242,993 83,895 140,687 224,582
Expenditure on:
Raising funds 6 2,224 - 2,224 1,128 - 1,128
Charitable activities 7 63,659 135,831 199,490 43,665 140,687 184,352
Total expenditure 65,883 135,831 201,714 44,793 140,687 185,480
Net income and movement in
funds 41,279 - 41,279 39,102 - 39,102
Reconciliation offunds:
Fund balances at 1 April 2023 196,410 - 196,410 157,308 - 157,308
Fund balances at 31 March
2024 237,689 - 237,689 196,410 - 196,410

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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DISABILITY RECREATION UNITY MOVEMENT

BALANCE SHEET

AS AT 31 MARCH 2024

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Notes £ 2024 £ £ 2023 £
Fixed assets
Tangibleassets 12 1,804 3,608
Current assets
Debtors
Cash atbankand in hand		 13 35
241,846		 477
193,109
Creditors: amounts falling duewithin 241,881 193,586
oneyear 14 (5,996) (784)
Netcurrentassets 235,885 192,802
Total assets less currentliabilities 237,689 196,410
Income funds
Unrestricted funds
Designatedfunds
General unrestricted funds		 17 145,000
92,689		 145,000
51,410
237,689 196,410
237,689 196,410

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The financial statements were approved by the runes on 16 January 2025
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Mel Goman vt
Trustee | . '
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’ DISABILITY RECREATION UNITY MOVEMENT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Charity information Disability Recreation Unity Movement is a unincorporated charity.

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)”. The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is identified to the fund, together with a fair allocation of overheads and support costs.

1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5 Expenditure Resources expended are included in the Statement of Financial Activities on an accruals basis inclusive of VAT. .

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DISABILITY RECREATION UNITY MOVEMENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
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1 Accounting policies (Continued)
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Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment 25% straight line

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The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
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The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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: DISABILITY RECREATION UNITY MOVEMENT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

(Continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Voluntary income including donations and legacies

2024 2023
£ £
Donations and gifts 15,722 18,205
Membership fees 490 580
16,212 18,785

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| DISABILITY RECREATION UNITY MOVEMENT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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4 Provision of services for the disabled

2024 2023
£ £
Attendanceincome
Grants recieved
Transport, trips and activities income		 76,233
136,331
7,853		 55,336
141,187
7,737
220,417 204,260
Analysis by fund
Unrestrictedfunds 84,586 63,573
Restricted funds 135,831 140,687
220,417 204,260
Performance related grants
Hertfordshire County CouncilAdultCareServices 135,831 140,687
Hertfordshire County Council 500 500
136,331 141,187

5 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Rental income 597 130
Interest receivable 5,767 1,407
6,364 1,537

6 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Communityfundraising, eventsand sponsorship
Stagingfundraisingevents 2,224 1,128

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. DISABILITY RECREATION UNITY MOVEMENT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

7 Charitable activities

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |2024|2023| |£|£| |Staff|costs|147,758|137,180| |Depreciation|and|impairment|1,804|1,804| |Premises|costs|12,685|11,734| |Insurance|1,933|1,015| |Other|staff|costs|627|637| |Tuition|costs|and|class|materials|12,419|12,683| |Events|costs|5,921|4,398| |Catering|6,573|5,756| |Office|costs|4,815|5,282| |Travel|and|subsistence|2,390|1,650| |Legal|and|professional|costs|1,080|1,080| |General|costs|381|201| |Bank|charges|and|other|finance|costs|144|162| |Governance|costs|960|780| |199,490|184,352| |Analysis|by fund| |Unrestricted|funds|63,659|43,665| |Restricted|funds|135,831|140,687| |199,490|184,352| |Governance|costs|comprise|fees|paid|to|the|independent|examiners|of £960|(2023:|£780).| |8|Net movement|in|funds|2024|2023| |£|£| |The|net|movement|in|funds|is|stated|after|charging/(crediting):| |Depreciation|of owned|tangible|fixed|assets|1,804|4,804|

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9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

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DISABILITY RECREATION UNITY MOVEMENT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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10 Employees

Number of employees

The average monthly number of employees during the year was:

2024 2023
Number Number
Managementand administration 2 2
Supportworkers 5 5
7 7
Employment costs 2024 2023
£ £
Wages and salaries 138,838 128,498
Social security costs 6,030 §,991
Other pension costs 2,890 2,691
147,758 137,180

There were no employees whose annual remuneration was £60,000 or more.

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 Tangible fixed assets

Tangible fixed assets
Fixtures,
fittings &
equipment
£
Cost
At 1 April2023 7,216
At 31 March 2024 7,216
Depreciation and impairment
At 1 April 2023 3,608
Depreciation charged in theyear 1,804
At31 March2024 5,412
Carrying amount
At 31 March 2024 1,804
At31March2023 3,608

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DISABILITY RECREATION UNITY MOVEMENT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |13|Debtors| |2024|2023| |Amounts|falling|due|within|one|year:|£|£| |Other|debtors|35|477| |14|Creditors:|amounts|falling|due|within|one year| |2024|2023| |£|£| |Other|creditors|§,246|34| |Accruals|and|deferred|income|750|750| |5,996|784| |15|Retirement|benefit schemes| |2024|2023| |Defined|contribution|schemes|£|£| |Charge|to|profit|or|loss|in|respect|of defined|contribution|schemes|2,890|2,691|

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The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

16 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |At|1|April|Incoming|Resources|At|31|March| |2023|resources|expended|2024| |£|£|£|£| |Salaries|fund|-|135,831|(135,831)|-| |Previous|year:|At|1|April|Incoming|Resources|At|31|March| |2022|resources|expended|2023| |£|£|£|£| |Salaries|fund|-|140,687|(140,687)|-|

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Salaries fund is funding received to support the payment of employment costs.

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DISABILITY RECREATION UNITY MOVEMENT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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17 Designated funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Movement Movement
in funds in funds
Balanceat
1 April2022		 Incoming
resources		 Balanceat
11 April 2023		 incoming
resources		 Balanceat
31 March 2024
£ £ £ £ £
Contingency Reserve
Building maintenance&repair
Covid Recovery&Additional Salaries		 95,000
20,000
30,000		 -
-
-		 95,000
20,000
30,000		 -
-
-		 95,000
20,000
30,000
145,000 - 145,000 - 145,000

The contingency reserve represents funds set aside to meet the cost of running the service for a year in the event of ceased funding including the cost of staffing, trips and activities, class materials and general running expenses of the centre and the minibus.

The Staff costs and Training fund is to meet the future costs of training and related staff costs. The Marketing and New Office Equipment funds are to provide for future equipment needs.

18 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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