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 exaMine￿S 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 SoUr￿s.
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 p￿paration 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 Pra￿ce 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 Cu￿ent 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 Conside￿d 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 re￿1vable
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 un￿Str[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 OUtb￿a
19 Relatsd party transacllons
There were no disdosable r8lat8d party transadions during the year {2024- none).
16-