Charfty reglstration number 1044836 (England and Wales) DISABILITY RECREATION UNITY MOVEMENT ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
DISABILITY RECREATION UNITY MOVEMENT LEGAL AND ADMINISTRATIVE INFORMATION Th18tee8 Lilian Newman Mel Goman Jean Smith Yvette Denham Gary Armstrong Peter Wilkins Anne McNamara Hugh Slevin Roger Holland Jeffrey Cowper Samantha Bessell Offlc•rn Mel Goman Llllan Newman (Chalr) reasurer) Manager Sarah Sullivan Charlty numbor 1044836 Prfnclpal addre88 Parkgate CommunSty Centre Southwold Road Watford Hertfordshire WD24 7DN Independont gxamlner Gary Howard FCA Howard Wilson Chartered Accountants 36 Crown Rlse Wattord Hertfordshire WD25 ONE 8anker• CAF Bank 25 Kings Hill Avenue West Malling Kent ME19 4JQ
DISABILITY RECREATION UNITY MOVEMENT CONTENTS Page Twstees, report Statement of trust88s' r8sponsibilitles Independent exaMineS report ststemenl of finanejal actlvltle8 Balance sheet Not88 to the financlal statement8 9-16
DISABILITY RECREATION UNITY MOVEMENT TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Th8 trustees pr8sent their annual port and financial statements for the year ended 31 March 2025. The financial statements have b8en prepared in accordan¢8 With th8 accounting policies sat out in note 110 the financial statements and cL)mply with the charitys goveming document. the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Re(x)mmended Practice applicable to charities preparing their accounts in a¢¢ordance with the Financlal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". Objectives and actlvltles The charitable objects of DRUM are to prowde innovattve, affordable and practical day services and promote independence and wellbeing for adults with physical andlor sensory disabilities and their carers. DRUM Is a service run by the disabled for th8 disabled. DRUM alms to Increase Independence. confidence. wellbeing and social incjuslon. The management committae 1$ mad8 up of disabled members and unpald carers, wlth one health care professional. Public benefft statement When deciding on actlvltles and events, the tharitys Trustees pay due regard to the Charlty Commlsslon's guldance on public benefft. Activities DRUM Is currently open from 9am-3pm on a Monday. Tuesday. Wednesday, Thursday, Friday. DRUM aims to provide at leasl tsvo planned activty se&81ons per day whlch Include tutor-led da88es In art. crafts, textiles, ceramics. yoga. singing. dance and gardening. Regular outings, social events and18isure a¢Xivilies are also organised regulaty. Volunteers DRUM Is a user-led and voluntary organisatlon and volunteers play a major role In planning and dellvering the servlces available. All staff work additional hours on a voluntary basls. DRUM works in partnership with many local 8th00ls and colleges providing young adults with work experience placements and communty projects. Achlevements and perfornun¢• Another successful year for DRUM! Congratulations to Sarah and her team who made It through to the fjnals of the BBC Three Counties 'Make a Dlfference Awards,. The awards recognise individuals and groups who make lrfe better for people in their local communities. Out of hundreds of entries in each of the eighl categories, DRUM made It through to the final four in the Communty Champions catagory. Congratulations to our Choir, who performed at the HertfOrdshI County Council Voluntary Sector Conference. Congratulations to Connie and Greg on the blrth of Iheir son Emle. on 29th December....and also Nanny Sarahl
DISABILITY RECREATION UNITY MOVEMENT TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Activit18 & Services 2024125 In addition to the normal day activities and services. delivered throughout the past year, our members and their Carerslfarnilies have enjoyed the following sodal events:. Day Trlp to Lelgh-on-sea DRUM Choir & Karaoke Nlght Canal Boat Trip Qulz Nights at DRUM DRUM Open Day and Art Exhlbition Angela & Pete Imlkins Golden Wedding Anniv8rsary Lunch DRUM'S 30th Annlversary Aftemoon Tea DRUM'S 30th Annlversary Dlnner and Dance Halloween Party DRUM Christmas Fair Cinema Trip 'Wicked' and lunch at Nandos Christmas Dlnner at the Metropolitan Sport and SocAal Club Chrlstmas Pantomlme, Albans Arena 'Proud Wafford. Art Exhibltlon, January 2025 HertsHelp and Age UK talk to members and car8r8 Cholr recordlng at Santuary Stud108, Watford Staff tralnlng Is usually funded and provlded by Hertfordshlre Adult Care Servlcas. Tralnlng Is revlewed annually. Su ers The Charity would like to thank members. carers and fomllles for thelr contlnued 8UPPOrt. The Charity would also Ilke to thank the many people. local buslnesses, local community groups and Indlvlduals who have made grants, donations andlor supported DRUM over the past year: Hertfordshlre County Councll Hertfordshlre Communlty Foundatlon Tru8t Andre O'Brlen, Metro Prlnting Stuart Sidders and Just Friends Wafford Accordion Band Max Goman Stuart Deablll As always, the DRUM Team have gone above and beyond all expectations. Huge thanks to Sarah and her team - Connie, Gail, Emma, Ellie, Euan. Billy. 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 Hertfordshlre County Councll, Adult Care Servlces and Hertfordshlre Communlty Foundatlon Trust for their continued support. Our condolences to the familles of mambers Joan Morris and Pamela Lamford, who passed away.
DISABILITY RECREATION UNITY MOVEMENT TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Flnanclal review The total income for the year was £272,460 which was an increase of £29,468 over the previous year (£242,992). Of that, restricted income was £144.212 (2024: £135.831). Tolal expenditure for the yearwas £218,831 12024: £201,713). ofwhich £144,212 (2024.. £135.831) was paid out of restricted incoffle. Reserves policy It is the policy of the charity that unrestrict8d funds which have not been designated for a specific us8 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 of a significant drop in funding, they will be able to continue the Charity's current activities while consideration is given to ways in which addttional fvnds may be raised. This level of res8rv8s has been maintained throughout the year. Rlsk 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 tha 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 SoUrs. Plans for the future Now that the boiler has finally replaced, fijnded by HCC, DRUM will cary out further refijrbishment at the cent, to indude updating toilet facilities, a new kitchen and restoring the parquet flooring, over the next 12-18 months. Structureg 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 Jefftey Cowper Samantha Bessell
DISABILITY RECREATION UNITY MOVEMENT TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 DRUM is a user-led organisation and members of the management committ88 includ8 dlsabled service users. carers and volunt88rs. The Annual General Meeting Is held at the end of the year, when the twstees and committee members are elected, There are Iwelv8 spaces on the DRUM Management Commltl8e and the role of Chair and Vice Chalr are held by people with disabilities. There are Ihree Carer representative spaces. The DRUM management committee Is supported by a team of s8ven staff: a manager, offlce adminlstrator, Support Co-ordinator and three support workers. DRUM employs tutors to run some of the planned actlvlty 8esslons and staff and volunteers are supported by a team of volunteers. The trustees, report was approved by the Board of Trustees. Mel Trustee Dated: 1 December 2025 man
DISABILITY RECREATION UNITY MOVEMENT STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The trustees are responsible for preparing th8 Trustees, Report and the financlal statements in accordance with applicable law and Unlted Kingdom Accounting Standards (United llngdom Generally Acc8Pted 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 tharlty and of the incomlng resources and application of resources of the charity for Ihat year. In preparing these flnancial statements, the trustees are required to: select suitabl8 accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP: - make judgements and estimates that are reasonable and prudent. state whether appllcable accounling standards have been followed, subject to any material departures dlsclosed and 8xplaln8d In th8 financlal statements: and prepare the financial statements on the golng concern basis unless it18 Inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeplng sufficient accountlng record8 that dlsclose wlth rea80nable accuracy at any time the financlal posltlon of the charfty and enable th8m to ensure that the financial statements comply wlth the Charities Act 2011, the Charlty (Accounts and Reports) Regulations 2008 and the provisions of the trust d8ed. They are also responsible for safeguarding the assets of the chartty and hence for laklng reasonable steps for the preventlon and detectlon of fraud and other Irregularftles.
DISABILITY RECREATION UNITY MOVEMENT INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DISABILITY RECREATION UNITY MOVEMENT I report to the trustees on my examlnatlon of the finan(aal statem8nts of Disability Recreation Unity Movement (the charity) for the year ended 31 March 2025. Re8pon8lbllltle8 and basls of report As the trustees of the charity you are responsible for the pparation of the financial statements In accordance wth the requirements of the Charities Act 2011. I report in r8sped of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examinatlon I have foll(M8d the Directlons glven by the Charity Commisslon under section 145(5)(b) of the Charities Act 2011. Independent examlnerfs statement Since the charfty's gross income exceeded £250,000, the Independent examiner must be a member of a body Ilsted in section 145 of the Chatities Act 2011. 1 confim that l am qualified to undertake the examination because l am mernber of The Institute of Chartered Accountants In England and Wales. whlch18 one of the listed bodies. Your attentlon Is drawn to the fact that the tharty has prepared the financlal ststements In accordance wlth the relevant verslon of the Statement of Recomm8nd8d Prace applicable to tharities preparing thelr flnanclal statements in accordance wlth the Financial Reporting Standard appllcable In the UK and Republic of Ireland (FRS 102) in preference lo the Accountlng and Reporting by Chariiies: Ststement of Recommended Practice issued on 1 April 2005 whlch is referred lo in the extant regulations but has now been wilhdrawn. l understand that thls has been done in order for the finandal statements lo provlde a true and falr vlew Sn accordance wMh UK Generally Accepled Accounting Practice. I have completed my examination. I confimi that no matters have ffle to my attentlon In connect5on wlth the examlnatlon glvlng me cause to belleve that In any material respect: accountlng records were not kept in respect of the charity as requlred by Sectlon 130 of the Charltl89 Act 2011. the finanrial statements do not accord with those reo)rds: or the finandal statements do not compty with the applicable requlrements concemlng the fomi and content of flnancial statements set out In the Charitles (Accounts and Reports) Regulation8 2008 other than any requirement that the financlal statements glve a true and fair view, which is not a matter consldered as part of an independent examination. I have no concems 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 ststements to be reathed. Gary Howard FCA Howard Wilson Chartered Accountants 36 Crown Rise Watford H8rtfordshlre WD25 ONE 1 December 2025
DISABILITY RECREATION UNITY MOVEMENT STATEMENT OF FINANCIALACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrictsd Restrlcted funds funds 2025 2026 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Income from: Donations and legacies Charilable activities Other fvndraising adivities Investments 26.258 88.884 26,258 233.096 9.841 84.586 9,641 220,417 144.212 135,831 5.267 7.839 5,267 7.839 6.570 6,570 Totsl Income 128,248 144.212 272.460 107,161 135,831 242.992 Expendlture on: Raising funds Charitable actiNitses 4,024 70,595 4.024 214.807 2,224 63.658 2.224 199,489 144,212 135,831 Total expendlthre 74.619 144.212 218,831 65,882 135.831 201,713 Net income and movement In funds 53,629 S3,K29 41.279 41,279 Reconcillatlon of funds: Fund balances al 1 April 2024 237.889 237.689 196,410 196,410 Fund balances at 31 March 202S 291,318 291.318 237,689 237.689 The statement of financial activities indudes all gains and losses re(wnised in the year. All income and expenditure deriv8 from continuing adivities.
DISABILITY RECREATION UNITY MOVEMENT BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Nots8 Fixed assets Tanglble assets 13 1,804 Current as8ets Debtors Cash at bank and In hand 14 15,234 278,437 35 241.846 293,671 241,881 Credltor8: amounts falllng duo wlthln one yèar 15 {2,353) (5,996) N•t current a•gets 291,318 235,885 Totsl a880ts1088 ¢urrent Ilabllltle• 291,318 237,889 The funds of the charlty Unrestricted funds 291,318 237,889 291,318 237,889 The financlal statements were approved by the trustees on 1 Docember 2025 Mel oman Trustse
DISABILITY RECREATION UNITY MOVEMENT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcle8 Charlty Infomatlon Disability Recreation Unity Movement is a unincorporated charity. 1.1 Accountlng ¢onventlon The financial statements have been prepared in accordance with the charity's governing document, th8 Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practi¢8 applicable to charities preparing thelr accounts In accordance wlth th8 Flnanclal Reporting Standard applicable In the UK and Republic of Ireland (FRS 102) (effectiV8 1 January 2019)" The charlty is a Publlc Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions In the SORP for charltles applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financAal statements have departed from the Chartties (Accounts and Reports) Regulatlons 2008 only to the extent required to provlde a Irue and falr vlew, Thls departure has involved following the Statement of Recommended Practice for charities applylng FRS 102 rather than the verslon of the Statement of Recommended Practice which Is referred to In the Regulations but which has since been wSthdrawn. The financlal stat8m8nts are prepared In sterllng, whlch Is the functlonal currency of the charlty. Monetary amounts in theso financial statements are rounded to the nearest £. The financial statements have been prepared under the historlcal cost conventlon. The principal accounting polid88 adopted are set out below. 1.2 Golng ¢on¢om At the tlme of approvlng the financial statements, the trustees hav8 a reasonabla expectatlon that the charlty has adequate resourc8S to continue In operational existence for the foreseeable future, Thus the trustees contlnue to adopt the going concern basis of accounting In preparlng the financial statements. At the time of approving the financial ststements. the trustees have a reasonable expectatlon that the charity has adequate resources to continue in operatlonal exlsten¢e for the foreseeable future. Thus the trustees continue to adopt the golng concern basis of accounting in preparlng the financial statements. 1.3 Charltable fund• Unrestricted funds are availabla for use at the dlscretion of the trustees In furtherance of their charltable objectives. Restricted funds are to be used for specific purposes as lald 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 rocognised when the charity is legally 8ntitled to il after any perfomiance conditions have bean met, tha amounts can be measured rellably, and it is probable that income will b8 r8celved. Cash donations are recognlsed on Ceipt. Other donations ar8 recognlsed once the charity has been notffied of the donation, unless performance ¢ondillons quire deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant Is cOgnised at the time of the donation. 1.5 Expenditure Resources expended are included in the Ststement of Flnancial Activities on an accruals basls Indusive of VAT.
DISABILITY RECREATION UNITY MOVEMENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng policies (Contlnued) 1.6 Tanglbl8 fixod asgets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation. net of depreciation and any impaim18nt losses. Depreciatlon Is recognlsed so as to write off the cost or valuation of assets less thelr resldual values over thelr usefijl lives on the following bases: Fixtures, fith'ngs & equlpment 25% stralght Ilne The galn or loss arlslng on the disposal of an ass8t18 determlned as the difference belween the Sale proceeds and the carrylng value of the asset, and Is recognised in the statement of financlal actlvltles. 1.7 Impalmient of flxed a•80ts At each reportlng end date, the charity r8vlew8 the carylng amounts of Its tanglble assets to detemilne wh8ther there Is any Indlcatlon that those assets have suffered an Impaimient loss. If any such Indication exists, the recoverable amount of the asset Is estlmated In order to determine the extent of the Impalrment loss (If any), 1.8 Ca8h and caih oqulvalents Cash and cash equivalents Include ush In hand, dep081t8 held at call wtth banks, Other short-temi Ilquld Investments wlth orlginal maturities of three months or le88, and bank overdrafts. Bank overdrafts are shown wlthln borrowlng8 In current Ilabllltle8. 1.9 Flnanclal In¥trumonts The charlty has elected to apply the provlslons of Sectlon 11 'Baslc Flnanclal In8truments' and Sectlon 12 'Other Flnandal InstnJm8nts Issues, of FRS 102 to all of Its tlnanclal In8trument8. Flnandal Instruments are recognlsad In the charlty8 balance sheet when the charlty becomes paty to the contractual provlslons of the Instrument. Flnanclal a868ts and Ilabllltles are offset, wlth the net amounts presented In the financlal 8t8tements, when there18 a legally enforceable right to set off the recognlsed amounts and there Is an Intentlon to settle on a net ba818 or to realise the asset and settle the Ilabllity simultaneously. Basle flnanclal assets Baslc finand81 assets, whlch Include debtors and cash and bank balances, are initSally measured at transacllon prlce Sncludlng transactlon costs and are subsequently carried al amortised cost uslng the effective Interest method unless the arrangem8nl constltutes a financing transaction, where the transactlon Is measured at the present value of the future recelpts dlscounted at a market rate of interest. FSnanclal assets classlfled as receivable within on8 year ara not amortised. Ba$1¢ flnanclal Ilabllltles Baslc financial liabilities, including creditors and bank loans are Inltially recognised at transactlon prlce unless th8 arrangement Constitutes a financing transactlon, wherè the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities dasslfied as payable wlthln one year are not amortised. Debt Instruments are subsequently carried at amortlsed cost. using the effective interest rate method. Trade creditors are obligations to pay for goods or servi$ that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dasstfied as Cuent liabilities if paym8nl is due within one year or less. If not, they are presented as non-current liabilitl85. Trade creditors are recognised initlally at transadlon prlce and subsequently measured at amortlsed cost using the effective interest method. 10-
DISABILITY RECREATION UNITY MOVEMENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Icontlnued) Derecognition of financlal Ilabllftles 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 th8 employ88's services are received. Termination benefits are r8cognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to prowde termination benefits. 1.11 Retlrement beneflts Payments to defined contribution retirement benefrt schemes are charged as an expense as they fall due. 1.12 Credltors and provlslons Creditors and provisions are cOgnised 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 allowlng for any trade discounts due. Critlcal accounting ostlmates and ludgaments In the application of the charty's accounting policies, th8 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 assurnptions are based on historical experience and other factors that are Consided to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are r8wewed on an ongoing basis. Revisions to accounting estimates are recognis8d in the perlod in which the estimate is revised where th8 revision affects only that period. or in the period of the revision and future periods where th8 revision affects both current and future periods. Income from donations and legacle8 Unrestricted Unrestri¢ted funds funds 2025 2024 Donations and gifts Legacles Memb8rship fees 20.708 5,000 550 9,151 490 26,258 9,841 11
DISABILITY RECREATION UNITY MOVEMENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from charftable activftle8 Unre8tr1cted Restrlctsd funds fund• 2025 2025 Total Unrnstrlct•d Restrictod funds funds 2024 2024 Totsl 2025 2024 Charltable actlvltla• Services provided under contract Perfonnance related grants Anclllary trading Income 79,667 79.867 7e,233 76,233 144,212 144.712 ,717 500 7.853 135,831 136,331 7,853 8.717 88,884 144.212 233.096 135,831 220,417 Perfomianco rolated grants anaty819 2025 2024 Hertlordshlre County Couwl Adult Care Servlcas Hertlordshire County Counal 144,212 135.831 500 144,712 136,331 Income from other fundral8lng actlvllles Unro•trlcted Unrostrfcted funds funds 2025 2024 Fundraising events 5,267 6,570 Income from Investments Unre8trlctsd Unrostrlctsd funds funds 2025 2024 Rentsl income Interest re1vable 227 7.612 597 5.767 7.839 12-
DISABILITY RECREATION UNITY MOVEMENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on ral8lng funds Unrestrl¢ted Unrestrlcted funds funds 2026 2024 Communlty fundralslngi events and 8pon8or8hlp Staging fundraising events 4,024 2,224 Charltsblo a¢llvlt198 2025 2024 Staff costs Depreciation and Impalmient Premises costs Insurance Other staff costs Tuition costs and class materials Events costs Caterlng Office costs Travel and subsistence Legal and professional costs General Costs Bank charge8 and other finance costs Govamance costs 163,729 1,804 10,316 2,043 827 11,151 7,910 8,365 5,673 2,737 1,080 147,758 1,804 12,684 1,933 627 12,419 5,921 6,573 4,815 2,390 1,080 381 144 960 99 1,110 214,807 199.489 Analy818 by fund Unrestrlcled funds Restricted fvnds 70.595 144.212 63,658 135,831 214,807 199.489 Net movement In fund8 2026 2024 The net movement In funds is stated after chargingl(crediting): Fees payable for the independent examination of the Gharity's financial statements Depreciation of owned tangible fixed assets 1,110 1,804 1,804 10 Trustees None of the trustees (or any persons connected with them) recelved any remuneration or benefrts from the charity during the year. 13-
DISABILITY RECREATION UNITY MOVEMENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Employe8S Number of employees The average monthly number of employees during the year was: 2025 Number 2024 Numbor Management and administration Support workers Employment costs 2025 2024 Wages and salaries S¢xlal secutity costs Other pension costs 152,343 7,991 3,395 138.838 6.030 2.890 163,729 147.758 There were no employees whose annual remuneration was £60,000 or mora. 12 Taxatlon The charity is exempt from taxation on its actilities because all Its Income is applied for charitable purposes. 13 Tanglble fixed assets Flxtur8S. Ilttlngs & gqulpment Cost At 1 April 2024 7,216 At 31 March 2025 7,216 Depreclatlon and Impalrnient At 1 April 2024 Depreclatlon charged in the year 5.412 1,804 At 31 March 2025 7.216 Carylng amount At 31 March 2025 At 31 March 2024 1,804 14-
DISABILITY RECREATION UNITY MOVEMENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Debtorn 202S 2024 Amounts falllng due wlthln one year: Other debtors Prepayments and accNed incom8 3.949 11,285 35 15,234 35 16 Crodltorn: amounts falllng duo wlthln one year 2025 2024 Other credltors Accruals and deferred Income 880 1,493 5,246 750 2,353 5,996 16 Retlrement bonoflt 8chomo8 2026 2024 Defln•d contrlbutlon •chome• Charga to profit or loss in respect of deflned contribution sch8m88 3,395 2,890 The charlty operates a defined contribution penslon scheme for all qualifying employeas. The assels of the 8cheme are held separately from those of the charity in an Independently adminlstered fund. 17 Rostrlcted fund8 The restricted funds of Ihe charlty comprls8 the unexpended balances of donations and grants held on trust subject to speciflc conditions by donors a8 to how they may be used. At 1 Aprfl 2024 Incomlng Resour¢g8 At 31 March r•8ources expendod 2025 Salaries fund 144,212 (144,212) Prnvious year: At 1 Aprll 2023 Incomlng resources Re8ourco8 At 31 March expended 2024 Salaries fund 135,831 (135,831) Salari88 fund Is fundlng received to support the payment of employment costs. 15-
DISABILITY RECREATION UNITY MOVEMENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Unrestrictsd funds The unStr[Cted 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 indude designated funds which have been set aside out of unrestiicled funds by the trustees for specific purposes. At 1 April Incomlng Resources 2024 resources expendod Tran$feY8 At 31 March 2025 Contingency Reserve Emergency Building Repairs Additional Staff Salaries Emergency Fund (ClosurelCovidllnfection> General funds 95.000 20.000 35,000 (10,000) 10.000 130,000 10,000 10,000 30.000 92.689 (20,000) (15,000) 10,CM)O 131,318 128.248 {74,619) 237.689 128.248 {74.619) 291,318 Prevlous year. At 1 April 2023 Incoming Resources resour¢es expended Transfèrs At 31 March 2024 Contingency Reserve Emergency Building Repairs Emergency Fund (Closurelcovidltnfection) General funds 95,000 20.000 95,000 20.000 30,000 51,410 30.000 92.689 107,161 (85.882) 196.410 107.161 (65.882) 237.689 The Contingency Resen4e fund has been set aside to meet the cost of running the serbryce for a year in the event of ceased funding induding the cost of staffing. trips and activities. dass materials and general running expenses of the centre and the minibus. The Emergency Building Repairs fund is to meel the Lx>sts of emergency repair costs to the premises. The Additional Salaries fund has been set aside to )Ver the costs of additional salaries to deliver acti%fjties. The Emergency closU/comdnnfeCtion fund is to meet the costs of dosure or interuption due to a Covid or Infection OUtba 19 Relatsd party transacllons There were no disdosable r8lat8d party transadions during the year {2024- none). 16-