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2021-03-31-accounts

Charity Registration No. 1062858

Company Registration No. 02326324 (England and Wales)

LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

CONTENTS

Page
Trustees report 1-14
Statement oftrustees responsibilities 15
Independent auditor's report 16-18
Statement offinancial activities 19
Balance sheet 20
Statement of cash flows 21
Notestothefinancialstatements 22-38

LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

TRUSTEES REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report and financial statements for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

Purpose of the Charity

Governing document

The charity is controlled by its Memorandum and Articles of Association and is constituted as a limited company, limited by guarantee, as defined by the Companies Act 2006.

The trustees of Learning Disability Wales (LDW) meet at least 4 times per year and set the strategic direction for the organisation, and oversee our activities, in line with our business and operational plans.

Learning Disability Wales is a membership organisation and is:

The activities of the charity are guided by the objects set out in the Memorandum and Articles of Association. These are:

The initiatives that we have undertaken comply with and further our legal purposes and are set out in our Memorandum and Articles of Association and other governing documents.

Further details on our strategies for achieving our aims and objectives are provided in our internal working documents.

Trustees regard to the Charity

Public benefit

The trustees of Learning Disability Wales can confirm that they have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. The most significant activities that we undertook during the year that demonstrate public benefit are set out below.

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2021

Other beneficiaries

Our goals deliver public benefit for several audiences concerned with supporting people with a learning disability: their parents and carers, organisations and individuals in our membership, the many professionals and individuals in Wales and beyond who visit our website, read our publications, who attend our training, participate in our networks, the organisations that we partner with and the government agencies who are influenced by our advice. Our membership comprises: Full 70 voting member organisations and 170 associate (non-voting members).

Our Mission

We want Wales to be the best country in the world for people with a learning disability to live, learn and work.

Our Values

Our values are based on a belief that we are all born with equal rights We believe that as a child, young person or adult with a learning disability you have a right to:

These values are underpinned by the UN Convention and Declaration on the Rights of the Child and the UN Convention on the Rights of Persons with Disabilities.

Our Aims

Our aims support our vision of Wales becoming the best country in the world for people with a leaming disability to live, learn and work:

Achievements and performance

Below is a list of our projects this year:

In November 2019 we launched our new 5-year Strategy ‘We want Wales to be the best country in the world for people with a learning disability to live, learn and work’.

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

Information about Learning Disability Wales and our projects can be found on our website: www.!dw.org.uk

The highlights of our work for each project April 2020 to March 2021 were as-follows:

21 Century People

Parents with a learning disability

We have worked in partnership with Vale People First to run our parents’ network. This became an online session in which 10 parents regularly attended through the year. We also supported a bid by the University of South Wales to develop guidance for social care staff when supporting parents who have a learning disability.

Best practice — local authorities

We delivered one workshop in partnership with Cerebra to help parents and unpaid carers work effectively with public service providers to secure the best services for people with a learning disability. The workshop focuses on dispute resolution and effective ways of working with public services.

Youth Parliament

We supported 2 young representatives in their second year at Youth Parliament. Three reports were launched during this time which included: Plastics and the Impact on the Environment, A new curriculum for Wales and Young people, and mental health. We then led a session of feedback and reported to the National Assembly for Wales on the young people’s experience and the experience of being a partner organisation.

Accessible information

We trained a total of 461 people on making information easy to read and understand through a combination of free online sessions during the first lockdown, moving on to paid-for training from autumn 2020. Offering free taster sessions has resulted in two local authorities later securing multiple in-house courses on a paid-for basis.

These people have been trained on 29 half day courses and three short briefing session.

96% rated the course Excellent or Good.

We have responded to the need for easy read during the pandemic by setting up a ‘coronavirus resource page’. https://www.|dw.org.uk/project/coronavirus/

This webpage contains documents and guidance. This has been produced for Public Health Wales and Welsh Government. In English and Welsh this includes stay at home, self -isolation, a series of health leaflets, ethical values, hospital admission letter, shielding, visits to hospital, DNR, reconnecting safely, testing, pharmacy, car rides.

Policy and people

We hosted 4 meetings of the Cross Party Group on Disability covering topics including:

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

The Learning Disability Consortium increased its meetings to four per month and have widened its membership to include Cymorth Cymru and Downs Syndrome Association. Two meetings include representatives from WG and PHW and the other two are 3rd sector only. LDW !ead and coordinate these meetings and have brought together stakeholders, partners, academics and policy makers to ensure that the voice of LDW, parents and carers and support organisations is present in Covid-19 Policy and guidance.

With the consortium we launched a campaign around specific asks regarding the Covid vaccine. 550 people signed up sending 3,000 emails to Members of the Senedd.

We continue to increase our communications and engagement through blogs, articles and items on social media. We have 4,210 followers on Facebook and 7,630 followers on Twitter.

A Policy page has been set up on the website httos://www.ldw.org.uk/project/policy/ and policy list created from sign ups from interested people.

Consultation responses have included:

. Refresh of the Welsh Government's Economic Contract ° Partnership and public procurement * Ageing well ° Neurodiversity in the Criminal Justice System ° Transport in Wales

Annual Health Checks

Our work around Annual Health Checks was affected by Covid. The easy read resources were due to be launched by Public Health Wales in March 2020, but this was put on hold. We had regular discussions with PHW about progress and updated the resources.

Reducing restrictive practice

We attended two Challenging Behaviour Community of Practice meetings and engaged with the network to promote the involvement of people with challenging behaviour in the Covid-19 research study.

We also shared information about Restrictive Practice during lockdown and safeguarding via our website and social media.

Socialisation

We set up our new network Connections Cymru; 130 joined the network. We planned and held our first network event in March; 40 people attended. Discussions arose around the opportunities for people coming out of the pandemic.

The theme of our Annual Conference addressed loneliness and isolation. The conference was held online due to Covid restrictions with 25 separate sessions held, attended by over 200 people.

Personalised Technology

We have held three network meetings of the All Wales Personalised Technology Community of Practice and produced articles on the outcomes of the network meetings, shared on our website, social media and with the community of practice.

We have delivered a total of five courses training 80 people in supporting people to communicate online using digital technology.

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

Engage to Change

This 5-year project is working with 800 employers across Wales to help 1,000 young people with a learning difficulty, learning disability and/or autism to overcome barriers to employment and develop their skills. Employers provide unpaid work experience, paid supported employment, volunteering opportunities and access to Project SEARCH internships. The project aims to influence policy in areas such as youth employment, education and skills. We are leading a consortium of organisations that includes supported employment agencies ELITE and Agoriad, self-advocacy organisation All Wales Peopie First, and Cardiff University National Centre for Mental Health.

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

Gig Buddies South

The project continued to be funded by First Chaice Housing and worked throughout five Local Authorities in South Wales. Socials and contact moved to online during the year and remained a feature of the project. At intervals, when it has been safe and within guidelines, the project has encouraged meet-ups to support people’s feeling of isolation.

Gig Buddies North

Gig Buddies North faunched in 2020 and now employs two staff who are based in North Wales. The initial work involved networking and promotion of the project. Those interested were able to access our online social session that had been created by the team in the South. 25 people signed up to participate and four volunteers.

Easy Read Wales

Our Easy Read service produces easy read information for people with a learning disability, and those who support them, on behalf of a wide range of organisations:

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Covid Research Project

We worked with partners to recruit 200 people with a learning disability into the covid research study to find out about people’s lives and experiences. Successful recruitment within three months of 150 people that were interviewed into the first phase of the study. This included web pages, social media, creation of videos and more importantly many targeted personal emails. Weekly meetings with partners took place.

Covid-19 Response

We worked hard to address the issues our membership were facing as a result of the pandemic.

Our events and advice moved online, and we quickly upskilled team members and purchased technology that would allow us to continue our interaction.

With government guidance rapidly changing we were able to support people by providing accessible information about the pandemic and all that meant to people.

Ensure that Learning Disability Wales sets a good example in the way that it is run.

We recruited and supported people to make a valuable contribution to the activities of the organisation and develop their potential:

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2021

Recruit and support Trustees to contribute to the effective management of Learning Disability Wales

Manage the organisation’s finances and improve financial security so Learning Disability Wales can maintain and increase its activities in line with its mission.

Financial review

During the current financial year, LDW posted a surplus of £126,336 consisting of an unrestricted surplus of £132,731 and a restricted deficit of £6,395 before transfers.

The unrestricted surplus increased our unrestricted reserves to £513,536. Of this, £3,518 is represented by tangible assets and a further £46,752 has been designated for specific purposes, leaving £463,266 as the free reserves of the charity.

Reserves Policy

Our governing documents specify that “Any surplus of the Company shall be applied as follows, in such proportion and in such manner as may be decided upon by the members in General Meeting:

This policy demonstrates that our funds are being appropriately managed, and that Trustees are committed to maintaining financial stability and a means for Learning Disability Wales to continue to meet our charitable purposes and liabilities should the need arise.

Definition of reserves

Reserves are part of our ‘unrestricted income’ that, following on from designated reserves (money set aside), is freely available to spend on our charitable purpose.

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

Why does LDW need reserves?

LDW may need to use reserves for the following reasons:

Our required level of reserves

Our level of free reserves will be sufficient to cover our current liabilities and an allowance to develop new and existing projects.

When considering the appropriate level of reserves, trustees consider the following factors:

In view of the above, the trustees’ current aim is to retain reserves of £250,000.

Current level of reserves

Unrestricted funds stand at £513,536 at 31 March 2021. However, of this £3,518 is represented by tangible assets and a further £46,752 has been designated for specific purposes, leaving £463,266 as the free reserves of the charity. The trustees’ current aim is to have reserves amounting to £250,000, and the actual free reserves are therefore higher than the desired levels.

What steps will we take to maintain our reserves at the level set?

Monitoring and review

Trustees will review the level of reserves annually to ensure the sums available continue to meet our future commitments. This will be carried out by the Finance and Human Resources Sub-Group with recommendations made to the Board of Trustees.

Trustees will report on our reserves in our Audited accounts; this is in line with the requirements of the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) and the legal requirements of the Charities (Accounts and Regulations) Act.

Risks

Learning Disability Wales recognises that the Charity Commission has concerns about charitable organisations that rely heavily or predominantly upon a single source of funding. In our case the main source of funding has been the Sustainable Social Services Grant from Welsh Government.

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2021

We work to reduce this risk by seeking sustainable funding opportunities that diversify our sources of income. This includes:

We also:

For the coming year we regard our main risks to be:

Investment policy

The charity currently holds no long-term investments. It is the charity's policy to invest its short-term surplus funds in a bank deposit account, affording ready access and minimum risk.

Grant-making

The charity provides grants to various institutions in accordance with the terms and conditions of the incoming resources received.

Principal funding sources

The nature of the work undertaken by Learning Disability Wales means that there will be a substantial reliance upon central government funding from the Welsh Government. Work has continued to diversify and draw in new streams of income in a manner consistent with our organisational aims.

Our projects are chiefly funded by Welsh Government. The detailed analysis of income and expenditure by service area that is given on the following pages confirms this narrative and demonstrates that expenditure has supported the key objectives of the charity.

Future developments

In the coming year it will be necessary to continue to monitor income and expenditure very carefully and to continue to seek alternative sources of income.

We have been successful in being awarded:

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU TRUSTEES REPORT (CONTINUED){INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2021

Structure, governance and management

The Trustees are delighted to report that a good level of reserves has been maintained and that there is a great sense of stabilisation within the organisation which is evidenced in a good audit report.

The charity is a company limited by guarantee and governed by its memorandum and articles of association.

Trustees delegate the day-to-day running of Learning Disability Wales to its paid staff team. The distinction between the responsibility of paid staff and trustees is laid out in our schedule of delegated authority that trustees review annually.

The Board of Trustees (including advisors) meets four times a year and receives financial reports as well as reports on our work activities. Trustees delegate financial responsibility to the Finance sub group and employment responsibility to the Human Resources sub-group. They meet before each Board of Trustee meeting and keep the Board of Trustees fully informed and make appropriate recommendations. The sub-groups make sure that we are compliant with all relevant legislative financial and employment requirements.

Recruitment and appointment of new trustees

Our members comprise full voting organisations and associate (non-voting members). Our trustees are elected by full members at our Annual General Meeting and serve for two years (which may be renewed). The Board of Trustees (comprising of up to 14 trustees and up to four advisors) is responsible for setting the overall strategic direction of the organisation. The Board of Trustees has powers to co-opt to vacant seats and to appoint up to four non-voting advisers whose term of office is also two years.

Induction and training of new trustees

All trustees receive a comprehensive online Trustee Handbook detailing information about the organisation in an accessible format. Newly appointed trustees take part in an induction session to brief them on the organisation's work and their responsibilities regarding governance.

During the year trustees participated in Board of Trustee meetings, Finance and Human Resources sub-groups and other working group meetings.

Election of Honorary Officers

The honorary officers of Learning Disability Wales are:

Chair: Phil Madden succeeded by Jon Day on 14/12/2020 Treasurer: Stephen Cox

.

Staff and remuneration

During the period of this report Learning Disability Wales employed 21 staff. The CEO is accountable to the Board of Trustees for the effectiveness and performance of the staff team to deliver the organisation's operational plan. Trustees receive regular reports on organisational performance against objectives and targets set.

Learning Disability Wales also announced the sad passing of colleague Sam Jenkins on 1 December 2020. Sam was a prominent member of the team for 13 years and will be missed. The Annual conference in 2021 will be dedicated to the memory of Sam.

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

LDW staff are paid using LDW’s own salary scale. Increments are subject to affordability. Cost of living awards are reviewed annually by the Board of Trustees, taking into account affordability, general economic factors e.g. inflation, overall pay settlements in the UK economy and in relevant sectors, changes in average earnings, etc. All employees are enrolled into the organisation’s group pension scheme.

The effects of Covid-19

There is no immediate risk to Learning Disability Wales’ grant income because of Covid-19. Learning Disability Wales does not depend on fundraising as its main income.

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2021

Reference and administrative details

Registered charity name

Learning Disability Wales- Anabledd Dysgu Cymru

Charity registration number

1062858

Company registration number

02326324

Registered office

41 Lambourne Crescent Cardiff Business Park Llanishen Cardiff CF14 5GG

Trustees

Jacqueline Caldwell Stephen Cox Philip Madden - resigned 14/12/20 Stephen Barnard Amanda Evans Dawn Gullis Michael Allcock Laura White Alison Thomas Sian Owen Wayne Crocker Lily Beyer Jonathan Day - appointed 14/12/20

Company secretary

Zoe Richards

Key management personnel

Z Richards— Chief Executive Officer A Kenvyn - Engage to Change Project Manager J Moore — HR & Governance Manager K Warner — Information Services Manager S Rose - Training & Events Manager Z Tabeyeva - Finance Officer L Richards - Projects Manager

Auditors

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||| |---|---| |Azets Audit|Services| |Ty|Derw|

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Lime Tree Court Cardiff Gate Business Park Cardiff CF23 8AB

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2027

Principal bankers

Barclays Bank PLC 241 Cowbridge Road East Canton Cardiff CFi1 9TB

Solicitors

Passmores Solicitors 21 Tynewydd Road Barry CF62 8HB

In accordance with the company's articles, a resolution proposing that Azets Audit Services be reappointed as auditor of the company will be put at a General Meeting.

The trustees report was approved by the Board of Trustees.

Stephen Cox (Treasurer)

Dated: ..26.08.21...........0.

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2021

The trustees, who are also the directors of Learning Disability Wales - Anabledd Dysgu Cymru for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law 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, including the income and expenditure, of the charitable company for that year.

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

The trustees are responsible for keeping adequate 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 Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

Opinion

We have audited the financial statements of Learning Disability Wales - Anabledd Dysgu Cymru (the ‘charity’) for the year ended 31 March 2021 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Ourrelevantresponsibilitiessections of thisand report.the responsibilities of the trustees with respect to , going concern are described in the

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal contro! as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities is available on the Financial Reporting Council's website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

Extentto which the audit was considered capable of detecting irregularities, including fraud Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council's website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework: Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficent and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Azets Audit Services

LI-B-2OD

Chartered Accountants Statutory Auditor

Ty Derw Lime Tree Court Cardiff Gate Business Park Cardiff CF23 BAB

Azets Audit Services is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006.

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2021 2021 2021 2020 2020 2020
Notes £ £ £ £ £ £
Income from:
Donations and legacies 2 404,835 2,212 407,047 303,308 4,884 308,192
Charitable activities
Investments		 3
4		 124,786
460		 1,733,297
-		 1,858,083
460		 125,209
1,992		 2,089,032
-		 2,214,241
1,992
Total income 530,081 1,735,509 2,265,590 430,509 2,093,916 2,524,425
Expenditure on:
Charitable activities 5 397,350 1,741,904 2,139,254 345,426 2,093,898 2,439,324
Net incoming/
(outgoing) resources
beforetransfers 132,731 (6,395) 126,336 85,083 18 85,101
Gross transfers
between funds (6,395) 6,395 - 71,150 (71,150) -
Net income forthe year/
Net movement in funds 126,336 - 126,336 156,233 (71,132) 85,101
Fund balances at 1
April 2020 387,200 - 387,200 230,967 71,132 302,099
Fund balances at 31
March2021 513,536 - 513,536 387,200 - 387,200

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU BALANCE SHEET

AS AT 31 MARCH 2021

2021 2020
Notes £ © £ £
Fixed assets
Tangible assets 10 3,518 454
Current assets
Debtors 411 44,150 53,289
Cash at bank and in hand 661,369 612,945
705,519 666,234
Creditors: amounts falling duewithin
oneyear 12 (195,501) (279,488)
Net currentassets 510,018 386,746
Total assets less current liabilities 513,536 387,200
income funds
Unrestricted funds
Designated funds		 16 50,270 32,737
General unrestricted funds 463,266 354,463
513,536 387,200
513,536 387,200
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies
Act 2006, for the year ended 31 March 2021, although an audit has been carried out under section 144
of the
CharitiesAct2011.

The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question In accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on ..20.07.2021..........5

Stephen Cox - Treasurer

Company Registration No. 02326324

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2021

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|||||||||| |---|---|---|---|---|---|---|---|---| |2021|2020| |Notes|£|£|£|£| |Cash|flows from|operating|activities| |Cash|generated|from/(absorbed|by)|22| |operations|52,321|(420,539)| |Investing|activities| |Purchase|of tangible|fixed|assets|(4,357)|-| |Investment income|received|460|1,992| |Net cash|(used|in)/generated|from| |investing|activities|(3,897)|1,992.| |Net|cash|used|in|financing|activities|-|-| |Net|increase/(decrease)|in|cash|and|cash| |equivalents|48,424|(418,547)| |Cash|and|cash|equivalents|at|beginning|of year|612,945|1,031,492| |Cash|and|cash|equivalents|at end|of year|661,369|612,945|

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~21-

LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Charity information

Learning Disability Wales - Anabledd Dysgu Cymru is a private company limited by guarantee incorporated in England and Wales. The registered office is 41 Lambourne Crescent, Cardiff Business Park, Llanishen, CARDIFF, CF14 5GG, UK.

1.1 Accounting convention The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

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

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

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

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

Core funding is recognised where there is entitlement, probable of receipt and the amount can be measured with sufficient reliability.

Such income is only deferred when the donor specifies it must be used in future accounting periods or the donor has imposed conditions which must be met before the charity has unconditional entitlement.

Investment income Investment income is recognised on a receivable basis.

-22.

LEARNING DISABILITY WALES-ANABLEDD DYSGU CYMRU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

(Continued)

Incoming resources from charitable activities includes income under contract or where entitlement to grant funding is subject to specific performance conditions. This income is recognised as the related services are provided and there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Income is deferred when the amounts received are in advance of the performance of the service or event to which they relate.

Capital grants are recognised in full with depreciation being released over the estimated economic useful life of the asset.

Donated facilities are included at market value.

It is not the policy of the charity to show incoming resources net of expenditure.

1.5 Resources expended Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Expenditure includes any VAT which can not be fully recovered and is reported as part of the expenditure to which it relates.

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.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

Support costs include central functions and have been allocated to activity cost category on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Grants payable are payments made to third parties in the furtherance of the charitable objectives of the charity. The grants are recognised where the trustees have agreed to pay the grant and the recipient has a reasonable expectation that they will receive a grant, provided they comply with the terms of the agreement. Grants offered subject to terms and conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

All costs are allocated between the expenditure categories on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly; others are apportioned on an appropriate basis.

.

LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

(Continued)

1.6 Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Improvements to property Over the life of the lease Fixtures and fittings 50% straight line Office equipment 50% straight line/33.33% straight line/25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

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

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

24 «

LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

Basic financial liabilities

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

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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

Derecognition of financial liabilities

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

1.10 Taxation

As a registered charity, the charity is entitled to the exemption from taxation in respect of income and capital gains received with sections 478-489 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects purposes only.

1.11 Employee benefits

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

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

1.12 Retirement benefits

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

1.13 Leases

The charity classifies the lease of a property as an operating lease; rentals are charged on a straight line basis over the term of the lease.

1.14 Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in net income/(expenditure for the period.

~25-

LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

2 Donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2021 2021 2021 2020 2020 2020
£ & £ £ £ £
Donations and gifts 4,835 2,212 7,047 5,708 4,884 10,592
Grants 400,000 - 400,000 297,600 . 297,600
404,835 2)212 407,047 303,308 4,884 308,192
Grants receivable for
core activities
Welsh Government 400,000 - 400,000 297,600 - 297,600
400,000 - 400,000 297,600 - 297,600

-26-

LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

3 Charitable activities

2021 2020
£ £
Conferences and training events 2,418 30,015
Consultancy and networking 121,424 94,214
Grants 1,733,297 2,089,032
Hosted service fees 944 980
1,858,083 2,214,241
Analysis byfund
Unrestricted funds 124,786 125,209
Restricted funds 1,733,297 2,089,032
1,858,083 2,214,241
Grants
FirstChoice HousingAssociation - Gig Buddies 47,322 25,000
Big Lottery Fund - Engage to Change 1,672,120 1,996,787
Esmee Fairbairn - Parents Network - 21,895
Erasmus+ - Lovelife 2 - 45,350
University ofSouthWales 9,368 -
Welsh Government 4,487 -
1,733,297 2,089,032

4 Investments

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Interest receivable 460 1,992

-27-

LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

5 Charitable activities

Projects Projects
2021 2020
£ £
Staffcosts 432,401 374,991
Transiation costs 18,028 12,420
Computerand website costs 14,588 6,893
Freelance costs 21,673 6,962
Irrecoverable VAT 1,851 1,860
Meeting and other project costs 25,048 13,125
Subscriptions 2,006 1,173
Premises expenses 29,618 30,851
Printing, postageand stationery 4,347 9,803
Staffand volunteertraining 6,243 1,164
Annual conference costs 998 11,362
Training programme costs 1,234 9,282
Travel and subsistence (58) 10,873
Exchange rate gains, losses and bad debts (1,071) (3,283)
556,906 487,476
Grantfunding ofactivities (see note 6) 1,490,526 1,865,791
Share ofsupport costs (see note 7) 85,669 77,907
Share ofgovernance costs (see note 7) 6,153 8,150
2,139,254 2,439,324
Analysis byfund
Unrestricted funds 397,350 345,426
Restricted funds 1,741,904 2,093,898
2,139,254 2,439,324

-~ 28 -

LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

6 Grants payable

Projects Projects
2021 2020
£ 7
Grants to institutions:
Lovelife 2 Grant - CUDV Draga - 8,600
Lovelife 2 Grant - Samo-Papillons Blancs de Dunkerque - 10,867
Lovelife2 Grant - Padagogische Hochschule Salzburg - 10,405
Lovelief2 Grant -WFB Mainz - 9,838
Lovelife 2 Grant - EASPD - 4,765
Engage toChange Grant- Elite 870,196 1,177,672
Engage to Change Grant -Agoriad 423,310 434,815
Engage to Change Grant - Cardiff University 162,147 164,020
Engage to Change Grant -AWPF 34,873 44,809
1,490,526 1,865,791

-29-

LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

7 Support costs
Support Governance 2021 Support Governance 2020
costs costs costs costs
£ £ £ £ £ £
Staff costs 57,850 - 57,850 50,150 - 50,150
Depreciation 1,293 - 4,293 1,028 - 1,028
Bankcharges 578 - 578 827 - 827
Computer and website
costs 4,863 - 4,863 2,298 - 2,298
Legal and professional
fees 613 : 613 1,796 - 1,796
Meeting and other
project costs 8,349 - 8,349 4,375 - 4,375
Subscriptions 669 - 669 391 - 391
Premises expenses 9,873 - 9,873 10,284 - 10,284
Printing, postage and
stationery 1,449 - 1,449 3,268 - 3,268
Travel and subsistence 132 - 132 3,490 - 3,490
Audit fees - 4,155 4,155 - 3,995 3,995
Annual Report - 1,412 1,412 - 803 803
Management committee
costs - 179 179 - 707 707
Trustee expenses - 407 407 . 2,645 2,645
85,669 6,153 91,822 77,907 8,150 86,057
Analysed between
Charitableactivities 85,669 6,153 91,822 77,907 8,150 86,057

Governance costs includes payments to the auditors of £3,355 (2020: £3,195) for audit fees and £800 (2020: £800) for accounts preparation.

8 Trustees

No trustee received remuneration or received any other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Travel and subsistence of expenses totalling £407 (2020: £2,645) were reimbursed to 1 trustee (2020: 4 trustees).

~i30:<

LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

9 Employees

Number of employees

The average monthly number of employees during the year was:

2021 2020
Number Number
Chief Executive Officer 1 1
Managers 5 4
Administration 4 5
Information officers 3 5
Training co-ordinators 7 2
Cleaner - 1
20 18
Employment costs 2021 2020
£ £
Wages and salaries 425,787 371,618
Social security costs 32,040 28,504
Other pension costs 32,424 25,019
490,251 425,141

Key management personnel

The total benefits paid to key management personnel during the year was £246,971 (2020: £233,643).

Full time equivalent employees

The average number of full time equivalent employees during the year was 14.5 (2020:13).

There were no employees whose annual remuneration was £60,000 or more during the current or prior year.

94

LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

10 Tangible fixed assets
Improvements
to property		 Fixturesand
fittings		 Office
equipment		 Total
£ £ £ £
Cost
At 1 April 2020 27,116 15,766 56,581 99,463
Additions - - 4,357 4,357
At 31 March 2021 27,116 15,766 60,938 103,820
Depreciation and impairment
At 1 April 2020 27,116 15,766 56,127 99,009
Depreciation charged in the year - - 1,293 1,293
At 31 March 2021 27,116 15,766 57,420 100,302
Carrying amount
At 31 March 2021 - - 3,518 - 3,518
At 31 March 2020 - - 454 454
11 Debtors
2021 2020
Amounts falling due within one year: £ £
Trade debtors 31,407 34,374
Prepayments and accrued income 12,743 18,915
44,150 53,289
12 Creditors: amounts falling due within one year
2021 2020
Notes £ £
Other taxation and social security 23,274 16,899
Deferred income 13 151,681 246,088
Trade creditors 9,840 7,605
Other creditors 4,591 3,310
Accruals and deferred income 6,115 5,586
195,501 279,488

-32-

LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

13 Grants

2021 2020
£ £
Arising from grants 150,506 246,088
Training and consultancy 1,175 -
151,681 246,088
Deferred income is included in the financial statements as follows:
2021 2020
£ £
Balance broughtforward 246,088 701,792
income received 1,698,553 1,633,328
Income released (1,792,960) (2,089,032)
Balancecarriedforward 151,681 246,088

14 Retirement benefit schemes

Defined contribution schemes

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

The amounts outstanding at the year end totalled £4,457 (2020: £3,484).

The charge to profit or loss in respect of defined contribution schemes was £32,424 (2020: £25,019).

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

16 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Balance at
1 April 2019		 Resources
expended		 Transfers Balance at
1 April 2020		 Resources
expended		 Transfers Balanceat
31 March 2021
£ £ £ £ £ £ £
Fixed asset
fund 1,482 (1,028) - 454 (1,293) 4,357 3,518
Property
maintenance
fund 4,200 - - 4,200 - - 4,200
IT and
communicati
on fund 13,083 - - 13,083 - - 13,083
Assessment
care planning 12,696 (2,076) (10,620) . - - -
Working
Togetherwith
Parents
Network - - 5,000 5,000 - ~ 5,000
COVID-19 - - 10,000 10,000 - - 10,000
21stCentury - - ~ - - 14,469 14,469
31,461 (3,104) 4,380 32,737 (1,293) 18,826 50,270

Designated funds above relate to:

Fixed asset fund — this represents the net book value of tangible fixed assets. Movement relates to the annual depreciation charge and the value of additions in the year.

Property maintenance fund — this is in existence to cover the potential maintenance on the leasehold property. The balance will be spent as and when the need requires and a contingency kept for the reinstatement clause on the property lease.

IT and communications fund — this is in existence to cover the potential replacement costs of IT and communications.

Assessment care planning- this is in existence to cover the costs of care and assessment training over the life of the Welsh Government funding.

Working Together with Parents Network - this in existence to set aside expenditure to work towards a common vision and joint ways of working with parents with a learning disability.

COVID-19 - this fund was created for expenditure in relation to the pandemic, this will be utilised in 2021/22.

21st Century- this fund relates to Welsh Government underspends which will be utilised in future periods.

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LEARNING DISABILITY WALES - ANABLEDD DYSGU CYMRU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

18 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |2021|2020| |£|£| |Within|one|year|22,700|18,917| |Between|two and|five|years|87,017|-| |109,717|18,917|

----- End of picture text -----

19 Related party transactions

There were no disclosable related party transactions during the year (2020 - none).

20 Ultimate controlling party

The charity is controlled by the trustees. No one party has overall control.

21 Company limited by guarantee

The charity is a company limited by guarantee. Each member has agreed to contribute £1 in the event of winding up.

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |22|Cash|generated|from|operations|2021|2020| |£|£| |Surplus|for the year|126,336|85,101| |Adjustments|for:| |Investment|income|recognised|in|statement|of financial|activities|(460)|(1,992)| |Depreciation|and|impairment|of tangible|fixed|assets|1,293|1,028| |Movements|in|working|capital:| |Decrease|in|debtors|9,139|22,261| |Increase/(decrease)|in|creditors|10,420|(71,233)| |(Decrease)|in|deferred|income|(94,407)|(455,704)| |Cash|generated|from/(absorbed|by)|operations|52,321|(420,539)| |23|Analysis|of changes|in|net funds|

----- End of picture text -----

The charity had no debt during the year.