Registered number: 03442643
Charity number: 1066584
CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
CONTENTS
Reference and administrative details of the Charity, its Trustees and advisers
Trustees' report
Independent auditor's report on the financial statements
Consolidated statement of financial activities
Consolidated balance sheet
Charity balance sheet
Consolidated statement of cash flows
Notes to the financial statements
Page
1
2-8
9-12
13
14-15
16 - 17
18
19 - 40

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
TD Holmes
GR Cooling
T Lindley (resigned 24 November 2025)
JJ Renshaw
Company registered
number
03442643
Charity registered number
1066584
Registered office
Unit 29/31, Coney Green Business Centre
103 Wingfield View
Clay Cross
Chesterfield
Derbyshire
S591W
Independent auditor
BHP LLP
Chartered Accountants
Basin Square
Brimington Road
Chesterfield
S41 7FH
Bankers
Barclays Bank
Rose Hill
Chesterfield
Derbyshire
Solicitors
Keiran Clarke Green
36 Clarence Road
Chesterfield
S40 1XB
Senior Management Team
Nathan Wood, CEO
Julie Murtagh, Finance Manager
Spencer Clarke, Registered Manager
Donna Widerman, Registered Manager
Page 1

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with
the financial statements of the Charity for the year ended 31 March 2025. The trustees have adopted the provisions of
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).
Since the group and the Charity qualify as small under section 383 of the Companies Act 2006, the Group strategic report
required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report)
Regulations 2013 has been omitted.
Objectives and activities
The Charity is a registered care provider with the Care Quality Commission and Ofsted. The Charity provides a registered
domiciliary service in the community providing 24-hour support to people with a learning disability and complex health
Ability have been providing care and support to people with learning disabilities and/or mental health problems since
1952. The Charity aims to deliver services that promote inclusion, empowerment, rights and choices.
Ability aims to provide support for those people who cannot wholly look after themselves. The Charity provides services in
people's own homes, at times convenient to them and in ways in which they find most agreeable. The Charity has very
sound principles for the way in which they deliver their services with the belief that the rights of service users are
paramount.
All services provided by Ability subscribe to the following principles:
Everyone must be valued and treated with dignity and respect.
Everyone has the right to live as independently as possible, according to their choices, abilities and needs.
Everyone has the right to privacy.
Everyone should be able to use local community facilities and services.
Everyone's life can be made richer by a wide circle of friendships and relationships.
The Charity aims to:
Provide personal care and support in ways that have positive outcomes for service users.
Fully understand each individual service user's needs and wishes.
Develop and implement an individual package of care for each service user to ensure that the care being offered meets
the service user's needs.
Monitor and review this package of care to respond to any changing pattern of needs.
Monitor and review the quality of our services through regular service user feedback, internal and external audit
processes and consultation with purchasing agencies.
Employ a high quality work force with support and training to the standards set by the National Training
Organisation and other government regulations.
The nature of the services which the Charity provides are:
Domiciliary care 24 hours 7 days a week.
Supported living.
Respite services at Ash Lodge site.
Day services.
Ability provides domiciliary care, respite, supported living outreach and day services to people with a learning disability,
complex health needs or a mental health problem within their own/family home.
Page 2

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Objectives and activities (continued)
The Charity's aim is to provide a high standard of care, which will help to promote the best quality of life for the service
users, consistent with their abilities and rights to:
Privacy
Dignity
Independence
Security
Civil Rights
Choice
Fulfilment
Domiciliary Care Services refer specifically to those services where personal care is required:
Physical care at the required level supporting people with using the toilet, having a bath or a shower, getting dressed and
cooking or eating.
Non-physical care such as advice, encouragement and supervision i.e. prompting a person to take a bath and supervising
them during this.
In most instances, this personal care is provided alongside other Support Services in terms of ability's role as a specialist
support & care provider in the community.
Ability has developed and implemented a wide range of policies and procedures, which help the Organisation to deliver its
services in a very professional and safe manner. Policies and procedures cover, amongst others, such matters as:
Promoting independence
Person centre planning
Assisting with medication
First aid
Equal opportunities for service users
Confidentiality
Risk management & assessment
Provision of non-discriminatory services
Health & safety matters
Fire and emergency procedures
Moving & handling
Safeguarding prevention of abuse of vulnerable adults
Deprivation of liberty
Human rights
Complaints
Personnel issues
Financial procedures
Quality assurance
These are all designed to ensure that our staff are fully aware of their responsibilities and are enabled to do their jobs
efficiently.
Page 3

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Objectives and activities (continued)
The Charity's staff undertake a thorough induction, including the Common Induction Standards, The Domiciliary Care
handbook and training pack and the Human Resources Manual. A training programme is designed to meet individual
needs and on-going training through the extensive ability In-house Training Programme. This is supplemented through
staff attendance at external courses as appropriate. After 6 months probationary period is completed, all staff are trained
to National Vocational Qualifications level 3 HSC and first Line Managers to level 4 HSC and the Registered Managers
Award (if required).
The vast majority of staff have either obtained the relevant National Vocational Qualifications in Care and/or
Management or are in the process of undertaking these courses.
Most of the Charity's services are purchased by local Social Service departments and Health Authority NHS PCT.
Achievements and performance
a. Charitable activities
The performance achieved was in accordance with the objectives set. The charity set its objectives for the year 2024/2025
to continue to provide its current services with the addition of opening a new supported living site at Barrow Hill. Barrow
Hill, Station Lodge was opened in January 2025. This property is rented out per room, and the charity provides the care
support staff within the property. The charity has increased respite support meaning we have increased nightly support
for multiple Services users.
We had a 6.7% increase in fee rates from Derbyshire County Council and NHS. This amount was lower than we requested
but this is expected each year due to the way DCC operate their increases.
The Trustees consider this to have been a successful year for the Charity and look forward to continued progression and
success in the future.
b. Fundraising activities
The charity does not fundraise currently, and this is something that we feel isn't important for us to do due to having
central government contracts from DCC and NHS. We do see a future in the charity fundraising, but this isn't something
we feel needs addressing currently.
c. Subsidiary performance
The performance achieved was in accordance with the objectives set. The subsidiary performance has always been to
keep full occupancy at Church Close. This year we have had full occupancy, and we have increased the hours of support
for the 4:4 ratio of SU and Staff. As a result, the subsidiary saw a 20% increase in turnover from £50,435 in 2024 to
£60,514 in 2025, which resulted in a healthy profit of £30,848 (2024: £18,070).
Page 4

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Financial review
a. Principal funding sources
The principal funding sources for the charity have been grant and contract income from Derbyshire County Council, North
East Derbyshire Primary Care Trust, NHS and Individual Care Budgets.
b. Bank funding
In October 2008 the charity purchased and refurbished Ash Lodge. These premises are used for the provision of training
and outreach services.
In July 2013 the charity purchased a house on Church Close, Staveley. Premises are let to Ability Supported Living
Derbyshire Ltd for the provision of accommodation to users.
In March 2016 the charity purchased a house at Barrow Hill, Chesterfield. These premises were let out externally until
May 2024 and we opened the premises as our own in January 2025.
c. Reserves policy
The trustees have established a policy whereby the funds not committed or invested in tangible assets (the 'free reserves')
should be enough to cover the expenses incurred if it was unable to secure adequate short-term funding and also to
enable it to make any investment necessary to secure its future. The trustees feel that the current level of free reserves is
within this target.
A 3-month period of expenditure is considered sufficient for this purpose, for which the Trustees estimate a figure of
around £543,000 would be required to cover expenses and continue running the Charity in its current format.
Free reserves as at 31 March 2025 stand at £959,440 (2024: £611,387). This is £416,440 above the £543,000 required by
the current reserves policy.
d. Increase in funds
During the year the Trust has had a net increase in funds as shown on the Statement of Financial Activities on Page 13.
As a result of the fee rate increases from DCC and the NHS, income from charitable activities increased in the year by 6.2%
to £2,097,747 (2024: £1,974,392).
The sale of the property on Victoria Street for £218,000 saw a gain on disposal of £188,254.
Staff costs were the main reason for the increase in expenditure in the year, with increases deemed necessary by the
Trustees. Other costs remained stable on the whole.
The result for the year saw a surplus of £299,898 (2024: £135,580) which is a 121.2% increase on the previous year.
The results for the year represent a brilliant outcome for the charity, and we expect to increase our income through to
2025/2026 even further due to extra services now being commissioned and a 7% fee rate increase from DCC for
Supported Living.
Page 5

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
e. Going concern
As outlined in Note 32, following the year end, the charity's trading subsidiary, Ability Supported Living Derbyshire
Limited, initiated proceedings to transfer its activities, assets and liabilities to its parent undertaking, Chesterfield and
District Society for People with a Disability. The Trustees consider that this development does not have a material impact
on the financial position or overall going concern status of the group or parent undertaking. The Trustees have assessed
the financial forecasts and reserves of Chesterfield and District Society for People with a Disability and are satisfied that it
has sufficient resources to continue as a going concern for the foreseeable future.
Structure, governance and management
a. Governing document
The charity is established as a company limited by guarantee, without share capital, and is registered as a charity with the
Charity Commission. The affairs of the charity are governed by its Memorandum and Articles of Association. In the event
of the company being wound up, members are required to contribute an amount not exceeding £1.
b. Recruitment and appointment of new trustees
Any new appointments are at the recommendation of the board.
c. Organisational structure
The charity is managed by the Board of Directors. The Directors are also charity trustees for the purposes of charity law
and are known as members of the Executive Committee. The committee is elected annually.
The Charity has continued to deliver high quality services with a focus on service user choice. Management has worked
hard to cut out unnecessary expenditure, improve working practices, and introduce new procedures. The Charity is no
longer reliant on agency staff and further investments have been made in staff and systems. Trustees are looking to the
future with a high degree of confidence.
d. Induction and training of new trustees
New trustees are briefed on their legal obligations under charity and company law, the content of the Memorandum and
Articles of Association, the committee and decision making processes, the business plan and recent financial performance
of the charity. In addition they are encouraged to familiarise themselves with the charity and the context within which it
operates.
e. Pay policy for key management personnel
KMP remuneration is determined by the board of trustees. A meeting will take place at least annually to discuss any
increases to salaries. The trustees will then sign this off as final and complete any relevant checks on this.
f. Principal risks and uncertainties
All major risks have been reviewed and we have systems, policies and procedures in place that all risks to the charity.
Page 6

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and management (continued)
g. Related parties
The charity acquired a wholly owned subsidiary on 31 July 2013. The subsidiary, Ability Supported Living Derbyshire
Limited, was incorporated on 31 July 2013 for the purpose of the provision of supported living accommodation. All related
parties should be known to the trustees before appointment, they are also reviewed yearly or as and when required i
something was to change. Once known each RP will be discussed between the trustee board
h. Trustees indemnities
Where any qualifying third-party indemnity provision is in force at the time of approval of the report or during the period,
for the benefit of one or more directors, this fact should be included.
Plans for future periods
The future plans of the charity are to continue with current objectives whilst actively seeking new revenue streams. The
Charity anticipates that Covid 19 will continue to have an impact of the sector and the charity due to continued reviews
on contracts that haven't been completed since the pandemic and have an impact on the future activities of the Charity.
We are working hard to fill the 2 voids at our Station Lodge site at Barrow Hill. We will continue with all our other service
offerings into 2025/2026.
Our main focus over the next 12 months will be the purchase of a new Head Office. This will be a big step forward for us as
a charity, this will allow us to have our own training and recruitment premises and give us the ability to let part of the
building for external use again adding to the income of the charity.
Page 7

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the Charity for the purposes 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. Under company law, the Trustees
must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of
affairs of the Group and the Charity and of their incoming resources and application of resources, including their income
and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
•
select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group
will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Group
and the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Group and
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 Group and the Charity and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Disclosure of information to auditor
Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:
•
so far as that Trustee is aware, there is no relevant audit information of which the charitable group's auditor is
unaware, and
•
that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant
audit information and to establish that the charitable group's auditor is aware of that information.
Auditor
The auditor, BHP LLP, has indicated his willingness to continue in office. The designated Trustees will propose a motion
reappointing the auditor at a meeting of the Trustees.
Approved by order of the members of the board of Trustees and signed on their behalf by:
TD Holmes
Date:
Page 8

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE
WITH A DISABILITY
We have audited the financial statements of Chesterfield & District Society for people with a disability (the 'parent
charitable company') and its subsidiaries (the 'group') for the year ended 31 March 2025, which comprise the
consolidated statement of financial activities, the consolidated balance sheet, the company balance sheet, the
consolidated statement of cash flows and notes to the financial statements, including 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:
• give a true and fair view of the state of the group's and parent charitable company's affairs as at 31 March 2025, and
of the group's incoming resources and application of resources, including its income and expenditure, for the year
then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.
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 responsibilities for the audit of the financial
statements section of our report. We are independent of the group and parent charitable company 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 group and parent charitable company'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.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant
sections of this report.
Other information
The other information comprises the information included in the trustees' report, other than the financial statements and
our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial
statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, 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.
Page 9

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE
WITH A DISABILITY (CONTINUED)
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the trustees' report, which includes the directors' report prepared for the purposes of
company law, for the financial year for which the financial statements are prepared is consistent with the financial
statements; and
• the directors' report included within the trustees' report has been prepared in accordance with applicable legal
requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the group and parent charitable company and its environment
obtained in the course of the audit, we have not identified material misstatements in the directors' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to
report to you if, in our opinion:
• adequate accounting records have not been kept by the parent charitable company, or returns adequate for our
audit have not been received from branches not visited by us; or
.
the parent charitable company's financial statements are not in agreement with the accounting records and returns;
••
or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies' regime
and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement
to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors of the parent
charitable company for the purposes 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 control 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 group and parent charitable
company'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 group or parent charitable company or
to cease operations, or have no realistic alternative but to do so.
Auditor responsibilities for the audit of the financial statements
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
Page 10

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE
WITH A DISABILITY (CONTINUED)
onsidered material if, individually or in the aggregate, they could reasonably be expected to influence the economi
decisions of users taken on the basis of these financial statements
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line
with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The
extent to which our procedures are capable of detecting irregularities, including fraud is detailed below
• the engagement responsible individual ensured that the engagement team collectively had the appropriate
competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
• we identified the laws and regulations applicable to the charitable group through discussions with management
and trustees and from our knowledge and experiences of the sector;
we focussed on specific laws and regulations which we considered may have a direct material effect on the
financial statements or the operations of the charitable group, including Charities Act 2011, Companies Act 2006,
GDPR, employment law, food standards agency and health and safety legislation;
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of
management and trustees;
• identified laws and regulations were communicated within the audit team regularly and the team remained alert
to instances of non-compliance throughout the audit.
We assessed the susceptibility of the charitable group's financial statements to material misstatement, including obtaining
an understanding of how fraud might occur, by;
making enquiries of management and trustees as to where they considered there was susceptibility to fraud, their
knowledge of actual, suspected and alleged fraud; and
• considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risks of fraud through management bias and override controls, we:
performed analytical procedures to identify any unusual or unexpected relationships;
• tested journal entries to identify unusual transactions;
assessed whether judgements and assumptions made in determining the accounting estimates set out in note 3
were indicative of potential bias; and
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which
included, but were not limited to:
agreeing financial statement disclosures to underlying supporting documentation;
• reading the minutes of meetings of those charged with governance including Finance and Audit Committee;
enquiring of management as to actual and potential litigation and claims.
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 is also greater regarding
irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion,
omission or misrepresentation.
A further description of our responsibilities is available on the FRC's website at: www.frc.org.uk/auditorsresponsibilities.
Page 11

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE
WITH A DISABILITY (CONTINUED)
This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's
nembers those matters we are required to state to them in an auditor's report and for no other purpose. To the fulle:
xtent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and th
charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed
Adrian Staniforth (Senior statutory auditor)
for and on behalf of
BHP LLP
Chartered Accountants
Statutory Auditor
Basin Square
Brimington Road
Chesterfield
S41 7FH
Date:
Page 12

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE
ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Other income
Total income
Expenditure on:
Charitable activities
Other expenditure
Total expenditure
Net income before net gains on investments
Net gains on investments
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Note
4
5
6
8
9,10
11
17
Unrestricted
funds
2025
€
2007,707
61,014
21,404
178,591
2,358,756
2,057,771
3,018
2,060,789
297,967
1,931
299,898
1,448,809
299,898
1,748,707
Total
funds
2025
2097,747
61,014
21,404
178,591
2,358,756
2,057,771
3,018
2,060,789
297,967
1,931
299,898
1,448,809
299,898
1,748,707
Total
funds
2024
5,802
1,974,392
89,473
29,364
-
2,099,031
1,953,296
10,155
1,963,451
135,580
135,580
1,313,229
135,580
1,448,809
The Consolidated statement of financial activities complies with the requirements for an income and expenditure
account under Companies Act 2006 and includes all gains and losses recognised in the year.
All income and expenditure derives from continuing activities.
Page 13

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
REGISTERED NUMBER: 03442643
CONSOLIDATED BALANCE SHEET
AS AT 31 MARCH 2025
Fixed assets
Tangible assets
Investment property
Current assets
Stocks
Debtors
Cash at bank and in hand
Note
15
16
18
19
2025
789,267
-
789,267
2024
as restated
564,353
273,069
837,422
3,000
134,570
1,089,044
1,226,614
(239,096)
3,000
114,772
648,680
766,452
(120,082)
Current liabilities
Creditors: amounts falling due within one year
20
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than
one year
21
Total net assets
Charity funds
Restricted funds
Unrestricted funds
23
23
Total funds
987,518
1,776,785
(28,078)
1,748,707
-
1,748,707
1,748,707
646,370
1,483,792
(34,983)
1,448,809
-
1,448,809
1,448,809
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting
records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small
companies regime.
Page 14

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
REGISTERED NUMBER: 03442643
CONSOLIDATED BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
TD Holmes
Date:
The notes on pages 19 to 40 form part of these financial statements.
Page 15

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
REGISTERED NUMBER: 03442643
CHARITY BALANCE SHEET
AS AT 31 MARCH 2025
2025
Fixed assets
Tangible assets
Investments
Investment property
Note
15
17
16
711,242
1
711,243
2024
as restated
507,703
1
273,069
780,773
Current assets
Stocks
Debtors
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one year
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than
one year
Total net assets
Charity funds
Restricted funds
Unrestricted funds
Total funds
18
19
3,000
194,516
1,089,044
3,000
188,560
648,680
1,286,560
840,240
20
(254,977)
(122,852)
1,031,583
717,388
1,742,826
1,498,161
21
(28,078)
(34,983)
1,714,748
1,463,178
23
23
-
1,714,748
1,463,178
1,714,748
1,463,178
The Charity's net movement in funds for the year was £251,570 (2024 - £139,113).
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting
records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small
companies regime.
Page 16

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
CHARITY STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
TD Holmes
Date:
The notes on pages 19 to 40 form part of these financial statements.
Page 17

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Interest received
Proceeds from the sale of tangible fixed assets
Purchase of tangible fixed assets
Net cash provided by investing activities
Cash flows from financing activities
Repayments of borrowing
Repayments of finance leases
Interest paid
Net cash used in financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
The notes on pages 19 to 40 form part of these financial statements
Note
26
27
2025
273,015
19,404
226,500
(71,650)
174,254
-
(3,887)
(3,018)
(6,905)
440,364
648,680
1,089,044
2024
as restated
f
218,635
5,364
24,800
(16,175)
13,989
(260,204)
(15,227)
(10,155)
(285,586)
(52,962)
701,642
648,680
Page 18

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1.
Continuing operations
The results for the year derive from continuing activities and there are no gains or losses other than shown above.
2.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102) and the Companies Act 2006.
Chesterfield & District Society for people with a disability meets the definition of a public benefit entity under
FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise
stated in the relevant accounting policy.
The Consolidated statement of financial activities (SOFA) and Consolidated balance sheet consolidate the
financial statements
of the Charity and its subsidiary undertaking. The results of the subsidiary are
consolidated on a line by line basis.
The Charity has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and
has not presented its own Statement of financial activities in these financial statements.
2.2 Going concern
As outlined in Note 32, following the year end, the charity's trading subsidiary, Ability Supported Living
Derbyshire Limited, initiated proceedings to transfer its activities, assets and liabilities to its parent
undertaking, Chesterfield and District Society for People with a Disability. The Trustees consider that this
development does not have a material impact on the financial position or overall going concern status of the
group or parent undertaking. The Trustees have assessed the financial forecasts and reserves of Chesterfiel
and District Society for People with a Disability and are satisfied that it has sufficient resources to continue a
2.3 Income
All income is recognised in the statement of financial activities once the Charity has entitlement to the funds,
it is probable that the income will be received and the amount can be measured reliably.
Grants are included in the Consolidated statement of financial activities on a receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant funds on
the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred
and included in creditors as deferred income. Where entitlement occurs before income is received, the
income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is
receivable.
Page 19

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2.
Accounting policies (continued)
2.4 Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlemen
and the amount of the obligation can be measured reliably. Expenditure is accounted for onn an accruals
basis and ahs been classified under headings that aggregate all cost related to the category. Where opsts
cannot be directly attributed to particular headings they have been allocated to activities on a basis
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Group's
objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by
the Group; this is normally upon notification of the interest paid or payable by the institution with whom the
funds are deposited.
2.6 Taxation
The company is considered to pass the tests set out in Sch. 6, para. 1 of the Finance Act 2010 and therefore it
meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is
potentially exempt from taxation in respect of income or capital gains received within categories covered by
Pt. 11, Ch. 3 of the Corporation Tax Act 2010 or s. 256 of the Taxation of Chargeable Gains Act 1992, to the
extent that such income or gains are applied exclusively to charitable purposes.
2.7 Tangible fixed assets and depreciation
Tangible fixed assets costing f1,000 or more are capitalised and recognised when future economic benefits
are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed
assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs
incurred to bring a tangible fixed asset into its intended working condition should be included in the
measurement of cost.
Tangible fixed assets transferred from investment property are held at deemed cost, being the fair value at
date of transfer.
Page 20

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2.
Accounting policies (continued)
2.7 Tangible fixed assets and depreciation (continued)
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their
estimated useful lives.
Depreciation is provided on the following basis:
Freehold property
Motor vehicles
Fixtures and fittings
Computer equipment
:
:
4% straight line basis
30% reducing balance
30% reducing balance
30% reducing balance
No depreciation is provided on freehold land.
The charity carries out a periodic impairment review of all assets which are not depreciated.
2.8 Investments
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes
in fair value is recognised in the Statement of Financial Activities.
Investments in subsidiaries are valued at cost less provision for impairment.
2.9 Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and
slow-moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable
overheads.
2.10 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due
2.11 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of
three months or less from the date of acquisition or opening of the deposit or similar account.
Page 21

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2.
Accounting policies (continued)
2.12 Liabilities and provisions
piabies are cranited when the bean i relation e the a sece she date as result as evereis
can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the
effect of the time value of money is material, the provision is based on the present value of those amounts,
discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the
discount is recognised in the Consolidated statement of financial activities as a finance cost.
2.13 Finance leases and hire purchase
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.
Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives.
Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where
substantially all of the benefits and risks of ownership are assumed by the Group. Obligations under such
agreements are included in creditors, net of the finance charge allocated to future periods. The finance
element of the rental payment is charged to the Consolidated statement of financial activities so as to
produce a constant periodic rate of charge on the net obligation outstanding in each period.
2.14 Pensions
The charitable company operates a defined contribution pension scheme. Contributions payable to the
charitable company's pension scheme are charged to the Statement of Financial Activities in the period to
2.15 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Group and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that the Trustees have earmarked for a particular use, without
restricting or committing the funds legally. The designation may be cancelled by the Trustees if they later
decide that the Charity should not continue with the project for which the funds were signated.
Restricted funds can only be used for particular purposes within the objectivess of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Investment income, gains and losses are allocated to the appropriate fund.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Page 22

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
3.
4.
Critical accounting estimates and areas of judgment
Estimates and judgments are continually evaluated and are based on historical experience and other factors,
including expectations of future events that are believed to be reasonable under the circumstances.
Critical accounting estimates and assumptions:
The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and
assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a
significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next
financial year are discussed below.
Income from donations and legacies
Donations
Grants
Unrestricted
funds
2025
:
Total 2024
Grants received are amounts received from Derbyshire County Council.
5,802
Total
funds
2025
:
-
5,802
Total
funds
2024
957
4,845
5,802
Page 23

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
5.
Income from charitable activities
Income from services provided
Total 2024
Unrestricted
funds
2025
2,097,747
1,974,392
6.
Income from other trading activities
Income from non charitable trading activities
Sundry income
Total 2024
Unrestricted
funds
2025
61,014
89,473
Total
funds
2025
€
2,097,747
1,974,392
Total
funds
2025
€
61,014
89,473
Total
funds
2024
1,974,392
Total
funds
2024
89,473
Page 24

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Investment income
Rent from investment property
Deposit account interest
Total 2024
Unrestricted
funds
2025
€
2,000
19,404
21,404
29,364
8.
Other income
Sale of fixed assets
Unrestricted
funds
2025
€
178,591
Total
funds
2025
2,000
19,404
21,404
29,364
Total
funds
2025
178,591
Total
funds
2024
24,000
5,364
29,364
Total
funds
2024
€
-
Page 25

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysis of expenditure on charitable activities
Summary by fund type
Charitable activities
Total 2024
Unrestricted
funds
2025
2,057,771
1,953,296
10.
Analysis of expenditure by activities
Charitable activities
Total 2024
Direct costs Support costs
2025
2025
€
€
2,036,237
1,944,336
21,534
8,960
Total
2025
€
2,057,771
1,953,296
Total
funds
2025
2,057,771
1,953,296
Total
2024
1,953,296
Total
funds
2024
€
1,953,296
Page 26

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTS RENDED MASTE TS
10. Analysis of expenditure by activities (continued)
Analysis of direct costs
Total
2025
Staff costs
Depreciation
Rent, rates, light and heat
Insurance
Activities and volunteers expenses
Motor and travelling
Staff training
Professional fees
Sundries
Cleaning
Bank charges
Telephone
Postage and stationary
Repairs
Computer costs
Donations paid
Recruitment expenses
Loss on sale of tangible fixed assets
1,714,415
73,827
48,070
17,593
8,927
13,005
17,559
13,669
33,443
2,531
209
9,881
11,748
35,690
24,170
861
10,639
2,036,237
Analysis of support costs
Governance costs
Total
funds
2025
€
21,534
Total
funds
2024
1,630,994
74,280
39,182
13,690
7,711
21,820
20,600
14,964
19,863
2,039
83
9,969
11,586
43,271
18,508
876
10,516
4,384
1,944,336
Total
funds
2024
8,960
Page 27

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
11. Other expenditure
Bank interest
Other interest
Total 2024
Unrestricted
funds
2025
€
-
3,018
3,018
10,155
12.
Net income/(expenditure)
This is stated after charging:
Depreciation of tangible fixed assets:
- owned by the charity
(Profit)/Loss on disposal of fixed assets
Auditor's remuneration - audit
13. Staff costs
Wages and salaries
Social security costs
Contribution to defined contribution pension
schemes
Group
2025
€
1,548,525
135,848
30,042
1,714,415
Group
2024
1,477,810
123,805
29,379
1,630,994
Total
funds
2025
€
-
3,018
3,018
10,155
2025
73,827
(178,591)
14,900
Company
2025
1,548,525
135,848
30,042
1,714,415
Total
funds
2024
7,203
2,952
10,155
2024
74,280
4,384
8,960
Company
2024
€
1,477,810
123,805
29,379
1,630,994
Page 28

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
13. Staff costs (continued)
The average number of persons employed by the Charity during the year was as follows:
Group
2025
No.
57
Group
2024
No.
61
Charity employees
The number of employees whose employee benefits (excluding employer pension costs) exceeded €60,000 was:
Company
2025
No.
57
Group
2025
No.
1
Company
2024
No.
59
Group
2024
No.
1
In the band £70,001 - €80,000
The total amount of employee benefits including employers' pension and national insurance received by key
management personnel is £170,674 (2024: £204,825).
14.
Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - ENIL).
Page 29

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
15. Tangible fixed assets
Group
Cost
At 1 April 2024
Additions
Disposals
Transfers between classes
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
On disposals
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Freehold
property Motor wehides
1,286,164
(443,939)
275,000
1,117,225
115,415
(19,669)
-
95,746
864,741
36,073
(399,714)
501,100
56,391
17,073
(15,985)
57,479
616,125
=
421,423
38,267
59,024
Fixtures and
fittings
270,058
71,650
:
341,708
196,124
17,710
-
213,834
127,874
73,934
Computer
equipment
€
25,074
:
25,074
15,102
2,971
-
18,073
7,001
9,972
Total
1,696,711
71,650
(463,608)
275,000
1,579,753
1,132,358
73,827
(415,699)
790,486
789,267
564,353
Page 30

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
15. Tangible fixed assets (continued)
Company
Cost
At 1 April 2024
Additions
Disposals
Transfers between classes
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
On disposals
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Freehold
property Motor vehicles
1,286,164
(443,939)
275,000
1,117,225
864,741
36,073
(399,714)
501,100
616,125
421,423
115,415
(19,669)
95,746
56,391
17,073
(15,985)
57,479
38,267
59,024
Fixtures and
fittings
Computer
equipment
159,480
45,600
:
205,080
142,196
13,035
-
155,231
49,849
17,284
25,074
:
25,074
15,102
2,971
18,073
7,001
9,972
Total
€
1,586,133
45,600
(463,608)
275,000
1,443,125
1,078,430
69,152
(415,699)
731,883
711,2427
507,703
Included in cost or valuation of land and buildings is freehold land of Enil (2024: €31,091) which is not
depreciated.
During the year to 31 March 2025 the investment property held at £275,000 was reclassified to tangible fixed
assets. This valuation is deemed cost for subsequent accounting as tangible fixed assets.
Page 31

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
16.
Investment property
Group and Charity
Freehold
investment
property
273,069
1,931
(275,000)
At 1 April 2024
Surplus on revaluation
Transfers between classes
At 31 March 2025
The investment property was revalued on 23 September 2023 on an open market basis by independent valuers
Dacres Commercial. During the year to 31 March 2025 the investment property held at £275,000 was reclassified
to tangible fixed assets following a change in use of the property.
17. Fixed asset investments
Investments in
subsidiary
companies
Charity
Cost or valuation
At 1 April 2024
At 31 March 2025
1
1
Net book value
At 31 March 2025
At 31 March 2024
1
1
Page 32

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
17. Fixed asset investments (continued)
Principal subsidiaries
The following was a subsidiary undertaking of the Charity:
Name
Company
number
Registered office or
principal place of
business
England & Wales
Ability Supported Living
08632523
Derbyshire Ltd
The financial results of the subsidiary for the year were:
Name
Income
€
Ability Supported Living Derbyshire Ltd
60,514
18.
Stocks
Group
2025
3,000
Class of
shares
Ordinary
Expenditure
(29,666)
Holding
Included i
consolidatio
100% Yes
Profit for the
year
Net assets
€
30,848
33,960
Group
2024
3,000
Company
2025
€
3,000
Company
2024
f
3,000
Finished goods
19. Debtors
Due within one year
Trade debtors
Amounts owed by group undertakings
Other debtors
Prepayments and accrued income
Group
2025
76,624
7,569
50,377
134,570
Group
2024
€
60,655
8,229
45,888
114,772
Company
2025
76,624
59,946
7,569
50,377
194,516
Company
2024
60,655
73,788
8,229
45,888
188,560
Page 33

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
20. Creditors: Amounts falling due within one year
Trade creditors
Amounts owed to group undertakings
Other taxation and social security
Hire purchase contracts (note 22)
Other creditors
Accruals and deferred income
Group
2025
6,639
27,509
6,905
84,107
113,936
239,096
Group
2024
as restated
8,123
-
27,373
3,887
2,538
78,161
120,082
Deferred income at 1 April 2024
Resources deferred during the year
21.
Deferred income is in relation to capital grants received and not spent.
Creditors: Amounts falling due after more than one year
Hire purchase contracts (note 22)
Group
2025
€
28,078
Group
2024
34,983
Company
2025
6,639
17,481
27,509
6,905
82,507
113,936
254,977
Group
2025
3,778
-
3,778
Company
2025
28,078
Company
2024
as restated
8,123
4,369
27,374
3,887
938
78,161
122,852
Group
2024
€
3,778
3,778
Company
2024
34,983
Page 34

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
22. Hire purchase contracts
Net obligations repayable:
Within one year
Between one and five years
23.
Statement of funds
Statement of funds - current year
Balance at 1
April 2024
Income
Expenditure
Unrestricted
•funds
Designated funds
Designated fund
General funds
General fund
Ability Supported
Living
Derbyshire
Limited
Total Unrestricted
funds
158,026
1,305,153
(14,370)
1,290,783
1,448,809
-
(2,031,123)
2,298,242
60,514
2,358,756
2,358,756
(29,666)
(2,060,789)
(2,060,789)
Transfers
in/out
(158,026)
140,545
17,481
158,026
2025
€
6,905
28,078
34,983
Gains/
(Losses)
1,931
-
1,931
1,931
2024
3,887
34,983
38,870
Balance at 31
March 2025
-
1,714,748
33,959
1,748,707
1,748,707
Page 35

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
23.
Statement of funds (continued)
Statement of funds - prior year
Unrestricted funds
Designated funds
Designated fund
General funds
General fund
Ability Supported Living
Derbyshire Limited
Total Unrestricted funds
Balance at
1 April 2023
132,678
1,191,388
(10,837)
1,180,551
1,313,229
Income Expenditure
34,603
2,026,993
50,435
2,077,428
2,112,031
(9,255)
(1,934,831)
(32,365)
(1,967,196)
(1,976,451)
Transfers
in/out
-
21,603
(21,603)
-
Balance at
31 March
2024
158,026
1,305,153
(14,370)
1,290,783
1,448,809
24.
An amount of £158,026 has been transferred from the designated fund to general funds to remove the
designation of funds relating to a property where the mortgage has been fully repaid.
Summary of funds
Summary of funds - current year
Balance at 1
April 2024
€
Designated funds
General funds
158,026
1,290,783
1,448,809
Income
-
2,358,756
2,358,756
Expenditure
(2,060,789)
(2,060,789)
Transfers
in/out
€
(158,026)
158,026
Gains/
(Losses)
€
1,931
1,931
Balance at 31
March 2025
€
1,748,707
1,748,707
Page 36

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
24. Summary of funds (continued)
Summary of funds- prior year
Designated funds
General funds
Balance at
1 April 2023
€
132,678
1,180,551
1,313,229
Income Expenditure
34,603
(9,255)
2,077,428
(1,967,196)
2,112,031
(1,976,451)
Transfers
in/out
:
25. Analysis of net assets between funds
Analysis of net assets between funds - current year
Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year
Total
Unrestricted
funds
2025
789,267
1,226,614
(239,096)
(28,078)
1,748,707
Balance at
31 March
2024
€
158,026
1,290,783
1,448,809
Total
funds
2025
€
789,267
1,226,614
(239,096)
(28,078)
L0L'8tLT
Page 37

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
25. Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior year
Tangible fixed assets
Investment property
Current assets
Creditors due within one year
Creditors due in more than one year
Total
Unrestricted
funds
2024
€
564,353
273,069
766,452
(120,082)
(34,983)
1,448,809
26.
Reconciliation of net movement in funds to net cash flow from operating activities
Group
2025
€
299,898
Net income for the year (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Interest paid
(Profit)/loss on the sale of fixed assets
(Gains) on investments
(Increase) in debtors
Increase in creditors
Net cash provided by operating activities
73,827
(19,404)
3,018
(178,591)
(1,931)
(19,798)
115,996
273,015
Total
funds
2024
564,353
273,069
766,452
(120,082)
(34,983)
1,448,809
Group
2024
as restated
135,580
74,280
(5,364)
10,155
4,384
(13,378)
12,978
218,635
Page 38

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
27. Analysis of cash and cash equivalents
Cash in hand
Notice deposits (less than 3 months)
Total cash and cash equivalents
Group
2025
278,240
810,804
1,089,044
Group
2024
147,189
501,491
648,680
28.
Analysis of changes in net debt
Cash at bank and in hand
Finance leases
At 1 April
2024
648,680
(38,870)
609,810
Cash flows
€
440,364
3,887
444,251
At 31 March
2025
€
1,089,044
(34,983)
1,054,061
29. Operating lease commitments
At 31 March 2025 the Group and the Charity had commitments to make future minimum lease payments under
non-cancellable operating leases as follows:
Not later than 1 year
Later than 1 year and not later than 5 years
Group
2025
€
3,122
6,330
9,452
Group
2024
9,359
9,452
18,811
30.
Related party transactions
There are no related party transactions requiring disclosure in either year.
Page 39

CHESTERFIELD & DISTRICT SOCIETY FOR PEOPLE WITH A DISABILITY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
31. Prior year adjustments
There has been a prior year adjustment to remove a bank balance and corresponding overdraft balance of
€45,339 as at 31 March 2024. There is no impact to net income for the year to 31 March 2024 nor the net assets
as at 31 March 2024.
32. Post balance sheet events
Following the year end, the charity's trading subsidiary, Ability Supported Living Derbyshire Limited, initiated
proceedings to transfer its activities, assets and liabilities to its parent undertaking, Chesterfield and District Society
for People with a Disability. The underlying operations of Ability Supported Living Derbyshire Limited will be
continued and developed in Chesterfield and District Society for People with a Disability. Accordingly, the residual
subsidiary company is not a going concern, however no material adjustments are required because the net assets
will be transferred at their book value. Following completion of regulatory matters the subsidiary company will
become dormant. This proceeding does not impact the overall group position.
Page 40