Charity registration number: 1056588
Wales Mobility Driving Assessment Service
Annual Report and Financial Statements for the Year Ended 31 March 2024
Wales Mobility Driving Assessment Service
Contents
| Trustees' Report | 1 to 8 |
|---|---|
| Independent Examiner's Report | 9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 |
| Notes to the Financial Statements | 12 to 19 |
Wales Mobility Driving Assessment Service
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2024.
Structure, Governance and Management
The Wales Mobility & Driving Assessment Service (WMDAS) is located in South Wales at Rookwood, Llandaff, Cardiff and in North Wales at Ty Enfys, Ysbyty Glan Clywd, Bodelwyddan, Denbighshire. Satellite services are operated in Mid Wales based at Montgomery Hospital, Newtown and West Wales in South Pembrokeshire Community Hospital. Many people from the borders of England and Wales have traditionally been referred to the North Wales service because of geographical proximity. The North Wales Manager, Gary Jones, supported by Driving Mobility and financed by the Department for Transport (DfT) in England, developed and established a centre in Chester, Chester Driveability (CDA) to undertake assessments for the ever-increasing number of referrals from this area, an outreach centre at the Wirral has also been developed to meet the demand for the service. In Chester and the Wirral, the DfT pays an amount to meet the near actual cost for each assessment in keeping with their policy for all other English centres. DfT also fully funded the setting up costs and other WMDAS resource costs needed to establish the Chester and Wirral services.
The WMDAS is a registered Charity No. 1056588 set up under a trust deed. The service is part funded by a Welsh Government Grant under section 64 of the Health Services and Public Health Act 1968. However, as from April 2016, the format of the grant was changed from ongoing ‘core’ funding to 3 year ‘project’ funding that requires a fresh re-submission every three years as well as detailed interim reports on a half yearly basis. This funding is allocated on a yearly basis subject to the terms and conditions set by the Welsh Government (WG), one of which is attaining the targets that have been set year on year. Re-application for the grant is in competition with other charities in Wales. This format of funding makes the future of the charity less secure and will require alternative streams of funding, at best to supplement, and at worst to replace, this source of funding. The grant is for all Wales and the Director who is based at the South Wales Centre manages the budget for both Centres.
The South Wales Centre operates under a Service Level Agreement with the University Health Board where accommodation and utilities are provided free of charge in exchange for the services of centre staff in helping with the assessment and rehabilitation of inpatients and providing teaching to staff. The entire in-patient hospital relocated to Llandough Hospital during 2021/22 and new premises for the WMDAS have been refurbished on the NHS retained part of the Rookwood site though in a different building. The North Wales centre, located in the Ty Enfys building, pays an annual rent which includes their utilities. Both centres pay their own Telecom and other costs. Both the DVLA and Motability pay the cost for any referrals they make to either centre. In all other cases, clients are self-referring and pay a set fee towards the cost of the assessment.
The service offers both driver and passenger assessments to provide the client with a long-term mobility solution. The driving assessment is not a driving test. The aim of the assessment is to evaluate the current physical and cognitive ability of the individual to drive a motor vehicle in safety and comfort at the time of the assessment. Clients are interviewed to assess their physical abilities and background information is gathered on daily living needs. This is followed by a cognitive assessment by one of the clinical assessment team followed by an assessment in a vehicle with adaptations where necessary in off-road and on-road situations. A report and relevant leaflets and information are sent to the client within 10 days of the assessment.
Passenger assessments are undertaken for clients who experience difficulties with access to and from a vehicle. The centres have a wide range of equipment that may reduce or eliminate the physical effort involved during transfers.
The centres also provide a free information and advice service and can advise on a range of issues including DVLA, legislation, Motability schemes, driver tuition, vehicle adaptation firms, insurance companies, and much more. A WMDAS website provides access to booking and paying for assessments online.
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Wales Mobility Driving Assessment Service
Trustees' Report
Objectives
To provide a high-quality mobility and driving assessment service, conveniently accessible to all communities and equipped to meet the present and future needs of elderly and disabled people living throughout Wales by enabling them to resume or remain independently mobile.
Trustees and organisational structure
The Wales Mobility & Driving Assessment Service has an Executive Committee of 7 members who meet quarterly or sooner if needed and are responsible for the strategic direction and policy of the charity. The Committee is comprised of members from a variety of backgrounds relevant to the work of the charity.
Communication between Centres. The geographical challenges of North and South Wales make road connections long and difficult and this had resulted in a degree of isolation of the centres. However in past years, we have managed to strengthen the links by several means. Due to lockdown, virtual meetings via Zoom and Teams have become the usual way to keep in touch and to hold Trustee, Staff and Management meetings. This method has proved very beneficial and now a regular occurrence. Trustees, who are mostly based in South Wales, have also been able to visit North Wales and we now have two Trustees from North Wales, who have attended meetings via Zoom. Furthermore, the Minutes of the Trustees’ meetings are circulated to the North Wales Advisory committee and North and South Wales staff . Centre Managers are present at Trustee meetings together with a different staff member from either south or north Wales centres.
Funding the Service . For over 30 continuous years until the end of 2018/2019, the WMDAS main source of funding for its activities in Wales was via a (recurrent) 3-year Welsh Government grant scheme. When the focus of this 3-year grant scheme was then changed from core funding to project funding, the WMDAS was unsuccessful in its funding bid. However, the Welsh Government did decide to maintain a grant.
During 2021, the Welsh Government reviewed its overall grant funding approach to WMDAS and made a three-year funding award to WMDAS with an increased funding allocation of £360k for each of the years 2022/23, 2023/2024, 2024/25. This much welcomed and needed 3-year grant award together with the uplift in grant funding now provide WMDAS with greater stability as we move forward in developing and delivering our service provision in Wales.
The Welsh Government’s grant is administered through the South Wales Centre and the Director has the overall responsibility for managing the utilisation of these grant resources throughout the WMDAS and liaising with the Welsh Government on all grant matters. In undertaking this task, the Director also ensures (on an ongoing basis) that the Trustees are kept fully and properly informed of the WMDAS’ financial position.
Links with Driving Mobility. Both centres are affiliated to and accredited by Driving Mobility (DM) and work in compliance with DM Governing Documents , as well as the grant requirements stipulated by the Welsh Government and the Charity Commission. The interlinks between the two centres and Driving Mobility (DM) have also become stronger. DM is the umbrella organisation for DfT to manage policy making for the UK centres and has also been proactive in making assessment results across the centres transparent and are continually working with centres towards better standardisation and comparable outcomes.
Increased complexity of rules and regulations: There has been increased demands for complex databases and explicit written policies and procedures for evolving aspects of the law from various departments of WG, the bank and the Charity Commission as well as the existing ones for audit from DM and Dft. These cover Privacy Policies and cyber security and continues to put further time demands on the managers and the Director.
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Wales Mobility Driving Assessment Service
Trustees' Report
Risk Management
The Board of Trustees has conducted a review of the major risks to which the charity is exposed and where appropriate, systems and procedures have been established to mitigate the risks the charity faces.
(1). Age of Trustees: Many of the Trustees were long serving and there was a lack of new potential Trustees seeking election over a number of years. We are now fortunate to have elected new Trustees who have different backgrounds and skills to inform our consideration. A further two Trustees were voted on the Executive Committee in 2022 who bring additional skills and expertise to the existing Board.
(2). Age of South Wales staff: The mean age of the staff in the Driving Assessment Centre in South Wales was at or above retirement age and has been ameliorated. Two staff members retired and following the employment of new staff across the service the staffing is now more representative of the working age population.
Achievements and Performance
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Main Service Provision and Activity.
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Awareness Training and Teaching :
Coronavirus resulted in the centres’ closure which is reflected in the table below:
STATISTICS:
The overall numbers of clients assessed between 1 April 2023 and March 31 2024
| No of Assessments |
South/West Wales | North/Mid Wales | Chester | Total |
|---|---|---|---|---|
| 2017/18 | 565 | 310 | 108 | 983 |
| 2018/19 | 583 | 232 | 152 | 967 |
| 2019/20 | 615 | 290 | 159 | 1064 |
| 2020/21 | 237 | 91 | 44 | 371 |
| 2022/23 | 538 | 272 | 201 | 1011 |
| 2023/24 | 557 | 302 | 262 | 1121 |
| Total | 3095 | 1497 | 926 | 5518 |
Of the 1121 assessments in 2023/24( including Chester/Wirral): 88 were review driving assessments who are assessed to ascertain their ability to remain driving in safety and so preserve their independence for as long as possible.
Referral sources in 2023/24: Self / family:459 DVLA:312 Motability MoMap: 181 NHS/Health Professionals: 122 Social Services:27: Fit to Drive 41
a) Customer Satisfaction Survey
This year’s Survey again shows WMDAS is fulfilling the expectations and needs of clients (with 98% of respondents marking satisfied and very satisfied with the service)
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Wales Mobility Driving Assessment Service
Trustees' Report
To ensure a representative view of service users, irrespective of the outcome of their assessment, a Customer Satisfaction Survey was sent to all clients who had attended between April 2023 to March 2024. However, in cases that had potential to cause distress to the client or client families, a decision was made to withdraw these
individuals from circulation of this survey. This refers to clients who have attended for assessment and who have no insight into their deficits caused by cognitive decline. It also refers to clients who have attended but have passed away. Clients who returned for review are not routinely sent a CSS as some attend at 6 monthly intervals. NW includes outcomes for Mid and North Wales, South Wales includes West Wales outcome.
The full set of data gathered during 2023/24 can be viewed on request. A summary of the data is contained in the Director of Services report.
(b) Chester Driveability
Gary Jones has successfully developed a thriving new driving assessment centre in Chester which has gone from strength to strength to meet an expanding demand from this part of England that hitherto has been directed to the North Wales centre. During 2022, Gary prepared a Chester Driveability Business Plan for the 3 years 2022/23 to 2024/25 which set out how the service provided at Chester could be further developed and expanded to meet client demand. This Plan was agreed by WMDAS, Driving Mobility and the Department for Transport and its implementation is now proceeding with an outreach service at the Wirral developed and operational in 2023. From April 2025 the contract between WMDAS and DM to run the service in Chester ceases and therefore discussions will need to be discussed with DM who currently “own” the Chester centre to decide future arrangements.
– (c) Adapted Vehicle Driver Training Service
The driver training service has been expanded to service clients with mobility problems. 159 clients received this service with 807 hours of driver training in a range of adapted vehicles during 2023/24. This service has proved extremely popular and has provided a lifeline to those with disabilities as prior to WMDAS developing this service, there were almost no driving schools with the expertise or adapted cars to accommodate those who are unable or unsafe to drive in the conventional manner. This useful service is also a revenue raising activity for WMDAS.
(d) Older Driver Fitness to Drive pilot scheme.
This is a joint WMDAS / Police initiative that aims to assess fitness to drive in older drivers who have been reported for committing a road traffic offence. The Older Driver Fitness to Drive scheme was suspended because of Coronavirus during 2020/21 and remained suspended for some months in to the 2021/22 period. Referrals resumed in 2022 from Dyfed Powys Police but have not reached the referral rate received prior to the Pandemic closure due to operational changes within the force. Following a recommendation from the Coroner at Swansea Crown Court, South Wales Police expressed a wish to use our service followed by enquiries from Gwent Police. Negotiations have been completed and WMDAS began accepting referrals from South Wales Police from January 2023. After extensive negotiations North Wales Police have joined the scheme and are now referring to the North Wales centre. 22 Police Fit to Drive assessments were completed in 2023-24.
There were 12 training sessions for staff held during this financial year. This included First Aid/ Manual handling, / Disability Awareness/ Vehicle Adaptations/ Expert Witness/High Tech Training/HR/ Seating & Posture and Wheelchair Accessible training.
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Open Days – These have not been resumed but the Cardiff centre held an official opening day of their new premises in July 2023 at which numerous guests were invited. An Open Day is planned for July 2024 at the Maindy cycle track in Cardiff where adapted vehicles will be available for those who
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(a) thought they may never be able to drive. Visitors will be given the opportunity to try vehicles and speak to assessment staff. The event will be held in conjunction with SHINE the Hydrocephalus charity.
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Wales Mobility Driving Assessment Service
Trustees' Report
(b) Clinical staff training .
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Awareness training for other individuals and organisations. These take the form of presentations and demonstrations and have been given to memory clinic staff, neuromuscular clinics, Driving Instructors,
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(c) Dementia Awareness Group, World Stroke Day, National Brain Injury Conference( in the Liberty Stadium) and the National Dwarfism Conference at the Seneydd.
.
Both the North and South Wales centre hosted awareness and presentation sessions for clinical staff and medical advisors including the DVLA, Brain Injury teams, Occupational Therapists, Headway, Community Support workers, Psychologists.
Continuing Professional Development
Three members of staff (North & South Wales) completed their final modules of study Driving Mobility Academic Programme Oxford Brookes University towards the award of Certificate of Higher Education – Driving Assessment and Outdoor Mobility. Each student graduated from Oxford Brookes University in May 2023. Staff have also completed the following Continuing Professional Development.
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Bugzi Assessor Training
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Oxford Brookes Affiliate Lecture Training
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DM Education Programme – Assistive Technology
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Hubs Information Provider Training
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Electric Vehicle On-Line Training
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AutoAdapt/Elap Vehicle Product Demonstration
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Supervision, Support & Appraisals
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HR
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High Tech Training
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Expert Witness
Vehicle and Office Equipment Renewal.
Prior to the South Wales reaccreditation, office and assessment equipment and vehicles were updated and maintained in accordance with criteria set by Driving Mobility to maintain accreditation status. North Wales regained accreditation in 2022.
The South Wales Centre attained accreditation in December 2023. There is an ongoing vehicle replacement policy with vehicles sourced at half trade prices (to mobility centres only) from Motability.
Telecoms and office equipment were renewed/purchased in both centres as required with a planned networking system between North and South Wales in progress. New emails are planned with staff at both centres having the same wmdas email addresses.
Financial Review
The principal funding source of the Charity in 2023-24 remained the Welsh Government under their ‘stand-alone’ grant funding arrangements. Salaries and earnings-related costs including the Government Pension Scheme introduced in January 2017 continue to represent the largest element of expenditure, details of which can be found in the Statement of Financial Activities. 2024-25 is the final year of our current financial grant support from the Welsh Government. During 2024, the Director and Trustees will be discussing with Welsh Government our grant funding arrangements for 2025-26 and beyond.
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Wales Mobility Driving Assessment Service
Trustees' Report
The pressures on our financial stability and future resilience as a consequence of the Welsh Government’s grant funding regime arrangements have increased year by year and have acted as a constraint on meeting client demand for our services. The free assessment through the NHS referral pathway remains closed and all clients continue to pay for their assessments apart from those who are in-patients and are assessed and as part of their care package.
Clients are given the option of referral through Motability or DVLA if they feel unable to afford the cost of the assessment.
The level of the Charity’s assessment fee has been kept under critical review and was increased in 2023 to £130. At this fee level, clients still only meet a proportion of the real cost of an assessment which is estimated to be well over £500. There will be ongoing pressures on both expenditure and income over future years as the demand for our services continues to grow.
As an organisation we have strived to employ the necessary staff resources to meet our assessment demand. As necessary, we have utilised our reserves to fill any funding gaps for employing staff. This, together with the impacts of Covid, had led to our end year reserves reducing over previous years. During 2023-24 a modest increase to our reserves was achieved, but to secure greater organisational financial resilience remains one of our key aims. To this end the Director and Trustees will continue to seek to grow our reserves but we will need stability and certainty on our annual costs and not the inflationary and other cost pressures that we encountered during previous years. In addition, we must also achieve our agreed assessment targets to realise our in-year income projections. During 2023-24, we unfortunately did not meet our assessment target for Chester and had to repay monies to DM. Our hope is that improving cost stability and income certainty over the coming years will ensure that our reserves position will continue to improve. The Director and Trustees will monitor our income and expenditure across the range of our organisation’s activities. Proposals for any new activity will need to be considered against our other service delivery priorities and also demonstrate that they are cost effective and affordable.
All the 2023-24 Welsh Government funding was used as agreed and budgeted as detailed in the Business Plan with some adjustments to meet unplanned events.
The opening balance in the current account on April 1st,2023 was £66,081 and the closing balance on March 31st 2024 was £17,142
Reserves policy
It is the policy of the charity to work towards accumulating unrestricted funds not committed or invested in tangible fixed assets representing between three and six months of expenditure. Generally, this represents having reserves in the range of some £150,000 to £300,00. At this level the Trustees consider that sufficient unrestricted reserves would be in place to cope with planned or emergency replacement of capital equipment, and the activities of the charity could continue in the event of a sudden drop in funding and/or increase in expenditure. Further information on our reserves position is outlined in the Financial Review section above.
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Wales Mobility Driving Assessment Service
Trustees' Report
Plans for future periods
As part of the accreditation process WMDAS was asked to produce a Strategic 3 Year Business Plan.
The Plan is available on request but in summary, dependent on funding it is planned to open outreach centres in Llanelli and in North-West Wales.
Driver Training for those who have been assessed and need practise of driving in a new way using adaptations has been developed and proved extremely popular. There are few driving schools who have vehicles with adaptations therefore the centres use their vehicles and their experienced driving instructors to provide this essential service.
This provides a small additional revenue for WMDAS.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
| Trustees: | Dr M Stevenson |
|---|---|
| Mr J Carter | |
| Ms L Harrington | |
| Mr P Brewer | |
| Ms J McKinlay | |
| Ms C S Sowden-Taylor | |
| Mr D Hughes |
Reference and Administrative Details
| Charity Registration Number: | 1056588 |
|---|---|
| Principal Office: | Rookwood Hospital |
| Fairwater Road | |
| Llandaff | |
| Cardiff | |
| CF5 2YN | |
| Independent Examiner: | HSJ Accountants Limited |
| Severn House | |
| Hazell Drive | |
| Newport | |
| NP10 8FY | |
| Bankers: | Lloyds Bank |
| 514 Cowbridge Road East | |
| Victoria Park | |
| Cardiff | |
| CF5 1BL |
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Wales Mobility Driving Assessment Service
Trustees' Report
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities 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 period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper 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 applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees 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.
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Dr M Stevenson Chairman and trustee
......................................... Mr J Carter Trustee
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Wales Mobility Driving Assessment Service
Independent Examiner's Report to the trustees of Wales Mobility Driving Assessment Service
I report to the trustees on my examination of the accounts of Wales Mobility Driving Assessment Service for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees of Wales Mobility Driving Assessment Service you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Wales Mobility Driving Assessment Service's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
Since Wales Mobility Driving Assessment Service's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of FCCA ACA DChA BFP, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of Wales Mobility Driving Assessment Service as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I 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 accounts to be reached.
...................................... Mr Andrew Hill FCCA ACA DChA BFP
Severn House Hazell Drive Newport NP10 8FY
Date:.............................
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Wales Mobility Driving Assessment Service
Statement of Financial Activities for the Year Ended 31 March 2024
| Note Income and Endowments from: Donations and legacies Charitable activities Investment income 4 Total income Expenditure on: Charitable activities Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 14 Note Income and Endowments from: Donations and legacies Charitable activities Investment income 4 Total income Expenditure on: Charitable activities Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 14 |
Unrestricted funds £ 9,706 149,158 1,044 159,908 (125,428) (125,428) 34,480 34,480 200,785 235,265 Unrestricted funds £ 6,360 149,661 584 156,605 (155,645) (155,645) 960 960 199,825 200,785 |
Restricted funds £ - 506,054 - 506,054 (490,556) (490,556) 15,498 15,498 - 15,498 Restricted funds £ - 437,966 - 437,966 (437,966) (437,966) - - - - |
Total 2024 £ 9,706 655,212 1,044 |
|---|---|---|---|
| 665,962 | |||
| (615,984) | |||
| (615,984) | |||
| 49,978 | |||
| 49,978 200,785 |
|||
| 250,763 | |||
| Total 2023 £ 6,360 587,627 584 |
|||
| 594,571 | |||
| (593,611) | |||
| (593,611) | |||
| 960 | |||
| 960 199,825 |
|||
| 200,785 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 14.
The notes on pages 12 to 19 form an integral part of these financial statements. Page 10
Wales Mobility Driving Assessment Service
(Registration number: 1056588) Balance Sheet as at 31 March 2024
| Note Fixed assets Tangible assets 11 Current assets Debtors 12 Cash at bank and in hand Creditors: Amounts falling due within one year 13 Net current assets Net assets Funds of the charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 14 |
2024 £ 107,456 19,445 126,526 145,971 (2,664) 143,307 250,763 15,498 235,265 250,763 |
2023 £ 105,823 14,685 82,941 |
|---|---|---|
| 97,626 (2,664) |
||
| 94,962 | ||
| 200,785 | ||
| - 200,785 |
||
| 200,785 |
The financial statements on pages 10 to 19 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:
.........................................
Dr M Stevenson Chairman and trustee
.........................................
Mr J Carter Trustee
The notes on pages 12 to 19 form an integral part of these financial statements. Page 11
Wales Mobility Driving Assessment Service
Notes to the Financial Statements for the Year Ended 31 March 2024
1 Accounting policies
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Income and endowments
Donations and legacies
Donations are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Gifts in kind
Donated goods and services are recognised in both income and expenditure at fair value at the date on which the benefit is received.
Investment income
Investment income is recogised on a receivable basis.
Charitable activities
Income from charitable activities includes income recognised as earned (as the related goods or senrices are provided) under contract or where entifiement to grant funding is subject to specific performance conditions. Grant income included in this category provides funding to support programme activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
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Wales Mobility Driving Assessment Service
Notes to the Financial Statements for the Year Ended 31 March 2024
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £1,000.00 or more are initially recorded at cost.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
| Asset class | Depreciation method and rate |
|---|---|
| Fixtures & fittings | 20% on reducing balance |
| Motor vehicles | 25% on reducing balance |
| Computer equipment | 25% on reducing balance |
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
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Wales Mobility Driving Assessment Service
Notes to the Financial Statements for the Year Ended 31 March 2024
2 Income from donations and legacies
| Donations and legacies; Donated assets and services Donations from individuals |
Unrestricted General £ 9,106 600 9,706 |
Total 2024 £ 9,106 600 9,706 |
Total 2023 £ 4,620 1,740 |
|---|---|---|---|
| 6,360 |
3 Income from charitable activities
| Unrestricted funds General £ Assessment and advice services 149,158 Unrestricted funds General £ Assessment fees - Wales 116,735 Assessment fees - Chester - Welsh Government - Lessons 32,423 Development Funds - Chester - 149,158 4 Investment income Interest receivable and similar income; Interest receivable on bank deposits |
Restricted funds £ 506,054 Restricted funds £ - 136,072 360,000 - 9,982 506,054 Unrestricted funds General £ 1,044 |
Total 2024 £ 655,212 Total 2024 £ 116,735 136,072 360,000 32,423 9,982 655,212 Total 2024 £ 1,044 |
Total 2023 £ 587,627 |
|---|---|---|---|
| Total 2023 £ 115,489 77,966 360,000 34,172 - |
|||
| 587,627 | |||
| Total 2023 £ 584 |
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Wales Mobility Driving Assessment Service
Notes to the Financial Statements for the Year Ended 31 March 2024
5 Expenditure on charitable activities
| Note Assessment and advice services Staff costs Governance costs |
Unrestricted funds General £ 97,406 24,427 3,595 125,428 |
Restricted funds £ 57,597 430,710 2,249 490,556 |
Total 2024 £ 155,003 455,137 5,844 615,984 |
Total 2023 £ 150,733 438,745 4,133 |
|---|---|---|---|---|
| 593,611 |
6 Analysis of governance and support costs
Support costs allocated to charitable activities
| Support costs allocated to charitable activities | ||
|---|---|---|
| Basis of allocation Assessment and advice services A Basis of allocation Assessment and advice services A |
Information technology £ Staff costs £ Administration costs £ 5,000 136,500 34,000 Staff costs £ Administration costs £ Premises costs including depreciation £ 109,688 3,942 9,105 |
Total 2024 £ 175,500 |
| Total 2023 £ 122,735 |
Basis of allocation
Reference Method of allocation A Caluclated at a rate of 25% support time incurred
7 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
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Wales Mobility Driving Assessment Service
Notes to the Financial Statements for the Year Ended 31 March 2024
8 Staff costs
The aggregate payroll costs were as follows:
| The aggregate payroll costs were as follows: | ||
|---|---|---|
| Staff costs during the year were: Wages and salaries Social security costs Pension costs |
2024 £ 414,024 33,937 7,176 455,137 |
2023 £ 397,860 33,618 7,267 |
| 438,745 |
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
| Assessment services No employee received emoluments of more than £60,000 during the year 9 Independent examiner's remuneration Examination of the financial statements |
2024 No 12 2024 £ 2,514 |
2023 No 13 |
|---|---|---|
| 2023 £ 3,620 |
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Wales Mobility Driving Assessment Service
Notes to the Financial Statements for the Year Ended 31 March 2024
10 Taxation
The charity is a registered charity and is therefore exempt from taxation.
11 Tangible fixed assets
| Cost At 1 April 2023 Additions Disposals At 31 March 2024 Depreciation At 1 April 2023 Charge for the year Eliminated on disposals At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 12 Debtors Prepayments 13 Creditors: amounts falling due within one year Accruals |
Furniture and equipment £ 231,187 - (210,238) 20,949 209,906 8,438 (210,238) 8,106 12,843 21,281 |
Furniture and equipment £ 231,187 - (210,238) 20,949 209,906 8,438 (210,238) 8,106 12,843 21,281 |
Motor vehicles £ 195,738 52,814 (54,091) 194,461 111,196 29,022 (40,370) 99,848 94,613 84,542 2024 £ 19,445 2024 £ 2,664 |
Motor vehicles £ 195,738 52,814 (54,091) 194,461 111,196 29,022 (40,370) 99,848 94,613 84,542 2024 £ 19,445 2024 £ 2,664 |
Total £ 426,925 52,814 (264,329) 215,410 321,102 37,460 (250,608) 107,954 107,456 105,823 2023 £ 14,685 |
|---|---|---|---|---|---|
| 8,106 | 99,848 | ||||
| 12,843 | 94,613 | ||||
| 21,281 | 84,542 | ||||
| 2024 £ 19,445 2024 £ 2,664 |
|||||
| 2023 £ 2,664 |
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Wales Mobility Driving Assessment Service
Notes to the Financial Statements for the Year Ended 31 March 2024
| 14 Funds Balance at 1 April 2023 £ Unrestricted funds General General fund 200,785 Restricted funds Welsh Government: Section 64 - Chester - - Total funds 200,785 Balance at 1 April 2022 £ Unrestricted funds General General fund 199,825 Restricted funds Welsh Government: Section 64 - Chester - - Total funds 199,825 15 Analysis of net assets between funds |
Incoming resources £ 159,908 360,000 146,054 506,054 665,962 Incoming resources £ 156,605 360,000 77,966 437,966 594,571 |
Resources expended £ (125,428) (360,000) (130,556) (490,556) (615,984) Resources expended £ (155,645) (360,000) (77,966) (437,966) (593,611) |
Balance at 31 March 2024 £ 235,265 - 15,498 |
|---|---|---|---|
| 15,498 | |||
| 250,763 | |||
| Balance at 31 March 2023 £ 200,785 - - |
|||
| - | |||
| 200,785 | |||
| 15 Analysis of net assets between funds | |||
|---|---|---|---|
| Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 107,456 130,473 (2,664) 235,265 |
Restricted funds £ - 15,498 - 15,498 |
Total funds at 31 March 2024 £ 107,456 145,971 (2,664) |
| 250,763 |
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Wales Mobility Driving Assessment Service
Notes to the Financial Statements for the Year Ended 31 March 2024
| Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 105,823 97,626 (2,664) 200,785 |
Total funds at 31 March 2023 £ 105,823 97,626 (2,664) |
|---|---|---|
| 200,785 |
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