REGISTERED CHARITY NUMBER:1074729 Re rt of the Trustees and Unaudited Financial Statements for the Year Ended 30 June 2024 for The British Disabled An AssoGiation Kingsley Maybrook Limited Unitec House 2 Albert Place LVIIUVTI N3 1QB
Thé Brrtish Disabled An Association Contents of the Financial Statements for the Year Ended 30 June 2024 Page Report of the Trustees Independent Examinerfs Report Statement of FinanGial Activities Balance Sheet Notes to the Financial Statements e to 13 Detailed Statement of Financial Activities 14 to 15
The British Disabled An Association Re ort of the Trustees for the Year Ended 3Q Jun¢ 2Q21 The trustees present their report wth the financial statements of the chanty for the year ended 30 June 2024. The trustees have adopted the provisions of Accounting and Reporting by Charits'es: 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 (FRS102) (effective1 January 2019), OBJECTIVES AND ACTIVITIES Objectives and aims To provide, in the interests of social welfare, recreational facilities for disabled persons within Great Britain with the object of improving life conditions of such persons. Public benefit The charity aims to provide new inclusive environments for angling, and to empower disabled people with an interest in angling and providing inclusive environments for the same. This can reduce dependency on others, empower individuals and contribute to more independence. The trustees confimi they have given due consideration to thé Charity Commission's published guidance on the Public Benefit requirements under the Charities Act 2011 Volunteers Volunteers are widety used and highly valued by the charity. They play an essential role in the charities operations, and through recruitment and training of volunteers the charity is able to offer increased numbers of projects throughout the UK which are volunteer reliant. Page 1
The British Disabled An Association Re ort of the Trustees for the Year Ended 30 June 2024 ACHIEVEMENT AND PERFORMANCE Charitable activities Events: A5 the eGonomiG Glimaie eases, Wff¢r5 Gollll'nue to 5ustsin our proieds, ov@n on I'ohtér blldoÉlg. Ag {rug1, we must do the best we can with the generous funds bestowed upon us de5Plte the Womd's hardships, ensuring any donations are well spent to better the lives of those affected by disabilty. Dlsability Schools Our disability schools fishing project expands especially at our flagship venue, Ladybower reser¥oir, where we have access to two specially adapted boats designed and buift to BDAA specffjication, The addition of the floating fishing and kayak pontoons repurposed from Patsul park fishery has enhanced the bank fishing offering pleasure and independence. The completion of the education building provides shelter and additional learning of fishing prior to actually going out of the reservoir. The next stage is to improve aCsS to these buildings. which is in the 2025126 project funding. In addttion, Midlands schools also continue to grow using Albrighton Moat Trust and WanNickshire fisheries to deliver our SEN schools, fishing activits'es. By funding local schools. these days, every wk the children get to have access to fishing, sensory gardens bird watching via the indoor monitors. The Roger Webb Dlsabillty Carp Challenge 2025126, we hope to make the Roger Webb memorial in Bedfordshire in memory of a very special trustee. Planning for Ihe memorial event is once again in the capable hands of Paralympian and trustee Matt Skelhon, who has plans to bring in more participants and a range Of impairments for 2024. SEA FISHING support (Wetwheels) 2025 we continue to provide a variety of fishing, induding sea fishing with Wetwheels Yorkshire and South as a charity in their own right so V can continue our premous support with equipment and BDAA sea fishing trips, especially from the historic Whitby bay. Fishing for Heroes Our fishing for heroes, projects supports ex-service members and their families with PTSD, physical and mental illness. Mainly through fly fishing for trout on the chalk streams and southern trout fams. Additionalty, we work with other charities through Ladybower fisheries where veterans can enjoy boat or bank fishing. We hope to introduce kayak fishing with support from veteran rehabilitation units in Loughborough this year as they tried fishing via their physio therapist unit who came to risk assess the facilities last year. Equipment As the Wortd changes, we have needed to look closer to home for 2ffnrdabla. 2d2D*od fiehi no lllvli aFf uoing tnrougn our uesigTI 3nu use OT iocai éngineering skills to create automated electric fishing reels and rod holders. ensuring there Is a constant supply of fishing equipment. Our hope is we can raise enough funds to provide an additional boat at Ladybower as demands continue to grow. Page 2
The British Disabled An lin Association Re ort of the TrUStS for the Year Ended 30 June 2024 FINANCIAL REVIEW Flnanclal positlon In the year the charity raised £243,961 from donations (2023 £206,509 and £28 from Bank Interest (2023 £23) During the year the charity spent £276,684 (2023 £235,586) At the balance sheet date the charity had assets of £41.793 (2023 £74,488) Reserves pollcy The Charity's reserve policy is to maintain sufficient level of reserves to enable nonnal operating activities to continue over a period of up to 12 months should a shortfall in Income occur and to take account of potential risks and contingencies that may arise from ts'me to tlme. FUTURE PLANS Plans are undenKay including.. Dlsablllty centres of excellence". 1.As Presldent l am very proud of our trustees who continue to work despite thelr family issues, héalth and fitnégs concem8: The "Mary-mo and Codie-mo have both had a cosmetic and equipment make over with many children piloting the boats from the wheelchair operating posrtions and operators able to override in a moment, adults losing their driving licences have been operating the boat wrth t8ars of joy as the alternatives to crowded roads on the open water. We need a third boat, along with new floating pontoons to accommodate the growing number of partlcipants and those who prefer a more solid surface than the boats. 2. Ladybower reservoir Derbyshire: This venue with ideas from both BDAA and local disabilty groups continues to evofve, BDAA has completes the new teaching centre investing in the infrastructure and now focusing on the t8ch so children waiting for their turn on the boats can also watch the live streamed filming of others catching fish out on the water inGreasing the excitement. 3. Equlpment Equipment has been a challenge with lack of parts due to the world shortage of some essential parts, however nothing stops us finding other ways and as such we have managed to work with local engineers to produce our own supply of powered reels and rod holders ensuring the continuation of adapted equipment to help overcome difficulties using orthodox fishing tackle. we are seeing the impact of these most important pieces of equipment, 4. Plaffomi3 vui progratn QT aaapiea accessiDie plaOrMS remains In dèmand. so rather than us actiV8ty looking for locations, we encourage applicants to approach us so we can best use the funding prov5ded and assess the need. 8TRUGTURE, GOVERNANGE AND MANAGEMENT Govemlng document The charity is controlled by its goveming document, a deed of trust and constitutes an unincorporated charity. Page 3
The British Disabled An Association ort of the Trustees for the Year Ended 30 June 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees New Trustees are selected from amongst existing volunteers for their skills and abilities in furthering the aims of the charity REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Charity number 1074729 Princlpal addre88 9 Yew Tree Road Walsall WS5 4NQ Trustees T Moseley G Rodriguez M Moseley C Sutton M Bowell J Brown G Evans D Owen M Owen M Skelhon Independent Examlner Anjana Hirani FFAIFIPA FFTA Kingsley Maybrook Limited Unitec House 2 Albert Place London N3 1QB Approved by order of the board of trustees on . . and signed on its behalf by: - Trustee Page 4
The is in Ind•p•ndent •xamlner'J rnport lo th• Iru•t••a of Th• Brltl•h Dl•abl•d Angllng A••ocl*tlon I report lo thè ch8rlty INsteeg on my 8xamin8llon ol the aecounta of Thé 8ritl8h DI•Abléd Angllng A••oclallon (the Twsl) for the year ended 30 Junè 2024 R••ponBlbllltl•8 ind ba818 of report As the charlty trusteès of the Tfust YOU ar8 responsible fof thè preparatlon ol thè account8 In aCCOfdAnc• vAth the requirernen13 of the Charllies Acl 2011 {'the Acl.). I rèport In respect of my examination of the Trn9t's aecounts Carried out undéf Seeiion 145 of thé Act and In carrying out my examination I have followed all applicable Dlrectlons gNen ty thè ChaTIty Cornml8sl¢n under Sectlon 145(5)(b) of the Act. Independent examlnefs Statement I have cornpleted my examination. l ¢onfimi that no materlal maiter3 have Come to my attentlon In connecllon witli the examin8tlon giving me cauge to belleve Ihat In any materlal respect: accounting records were not kept In respect of the Tiust ag fequlred by Seelion 130 of the Act: or the accounts do not accord wlth those records.. or the accounts do not comply with the appllcable requliemenls concemlng the form and content of accounts set out in the Charities {Accountg and Report3) Regulations 2008 other than any requirement Ihat the accounts give a true and 18ir vlew whlch 19 not a m8ttor consklered 8s part of an independent examination. I have no concerns and have come across no other matters In connectlon wlth the examlnatlon to which attention should be drawn In thig report in order to enable 8 proper und8r8landing ol thè aceour•l3 to bo re8¢hed. IKaA- Anjana Hirani FFWFIPA FFfA The Instltute of Financial Accountants Kingsley Maybrook Limited Unitec House 2 Albert Place London N3 1Q8 Data: . .&.o./o¥../ao.-. Page 5
The British Disabled An Association Statement of Financial Activities for the Year Ended 30 June 2024 30.6.24 Total funds Unrestricted funds 30.6.23 Total funds Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 110,699 133.262 243,961 206.509 Investment income 28 28 23 Total 110,727 133.262 243,989 206,532 EXPENDITURE ON Raising funds 94,533 94,533 63,614 Charltable actlvltles The general charitable activites of the charity Administration 17.443 1.208 163.355 18,651 163.355 164,017 7,781 Other 145 145 174 Total 112,121 164,563 276,684 235.586 NEf INCOMEI(EXPENDITURE) (1,394) (31.301) (32,695) (29,054) RECONCILIATION OF FUNDS Total funds brought forward 55,933 18,555 74,488 103,542 TOTAL FUNDS CARRIED FORWARD $4,539 (12,746) 41,793 74,488 The notes fomi part of these financial statements Page 6
The British Disabled An Association Balance Sheet 30 June 2024 30.6.24 Total funds Unrestricted Restricted funds fund 30.6.23 Total funds Notes FIXED ASSETS Tangible assets 23 23 168 CURRENT ASSETS Cash at bank and in hand 81.397 81.397 88,537 CREDITORS Amounts falling due within one year (26,881) (12,746) (39,627) (14,217) NET CURRENT ASSETSI(LIABILITIES) 54.516 (12,746) 41,TlO 74,320 TOTAL ASSETS LESS CURRENT LIABILITIES 54.539 (12,746) 41,793 74,488 NET ASSETS 54,539 (12,746) 41,793 74,488 FUNDS Unrestricted funds Restricted fund8'. Restricted 10 54,539 55,933 (12,746) 18,555 TOTAL FUNDS 41,793 74,488 The fi anc'al statements were approved by the Board of Trustees and authorised for issue on . and were signed on its behalf by: JAvs• . Trustee . f) The notes fomi part of these financial statements Pagé 7
The British Disabled An Association Notes to the Financial Statements for the Year Ended 30 June 2024 ACCOUNTING POLICIES Basls of preparing the financial statements The financial statements of the charity, whith is a public benefit entty under FRS 102, 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 Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019}', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Actwrties On the charity has entFtlement to the funds, it is probable that the income will be received and the amount can be measured reliabty. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expèndituré, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost relatéd to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tanglbl8 flxod assets Depreciation is provided at the following annual rates In order to write off each asset over its éstimated useful life. Plant and machinery Computer equipment 25 % on reducing balance 25C/to on cost Taxatlon The charity is exempt from tax on its charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fvnd is included in the notes to the financial statements. Page 8 continued...
The British Disabled An Association Notes to the Financial Statements - continued for the Year Ended 30 June 2024 INVESTMENT INCOME 30.6.24 30.8.23 Interest receivable - trading 28 23 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023. Trustees. expenses Trustees are reimbursed out of pocket expenses onty, including mileage on charity business at £0.45p per mile and actual phone costs. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 106.319 100,190 206,509 Investment income 23 23 Total 106,342 100,190 206,532 EXPENDITURE ON Raising funds 63.614 63,614 Charltable actlvltles The general charitable activites of the charity Adrninistration 7,887 7,781 156,130 164,017 7,781 Other 174 174 Total 79,456 156,130 235,586 NET INCOMEI(EXPENDITURE) 26,886 (55,940) {29,054) RECONCILIATION OF FUND8 Total funds brought forward 29,047 74.495 103,542 TOTAL FUNDS CARRIED FORWARD 55,933 18,555 74,488 Page 9 continued...
The British Disabled An Association Notes to the Financial Statements - continued for the Year Ended 30 June 2024 RESTRICTED FUNDS Our restricted funds are only to be used on specific projects that are detailed by the funder. These are broke down into specific areas: - Geographical area of the country and can only be used in the named area of the country - Age child or adult can onty be used in the age ranges prescribed Disability meaning specifically Mobilty. learning, visually impaired Equipment this pertains to erther descriptive adapted fishing equipment i.e. powered fishing reels, adapted fishing rod holders Non adapted fishing equipment this would be to provide kits of general fishing tackle to be used by the beneficiaries - Platforms these only accessible BDAA designs of any material Events can be funded by any restricted funds allocated to an area rf equipment, tackle etc, has also not been included wthin the restrith'on. We have adhered to all the restriction letters that are supplied by the funders along wrth the restrictions of area, equipment, general etc. In cases where we do not have complete understanding we contact the funder for additional infonnation to ensure that we have adhered to their tenns and conditions. TANGIBLE FIXED ASSETS Plant and machinery Computer equipment Totals COST At 1 July 2023 and 30 June 2024 6,319 8,359 14,678 DEPRECIATION At 1 July 2023 Charge for year 6,304 8,206 141 14,510 145 At 30 June 2024 6,308 8,347 14,655 NET BOOK VALUE At 30 June 2024 11 12 23 At 30 June 2023 15 153 168 Page 10 continued...
The British Disabled An Association Notes to the Financial Statements - continued for the Year Ended 30 June 2024 CASH IN HAND 30.6.24 Total funds 30.6.23 Total funds Cash in hand Bank account no. 1 1.133 80.264 1.133 87,404 Total 81,397 88,537 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.6.24 30.6.23 Bank loans and overdrafts (see note 9) Trade creditors Other creditors 12,746 4,118 22,763 (239) 14.456 39,627 14,217 LOANS An analysis of the maturity of loans is gNen below: 30.6.24 30.6.23 Amounts fa15ing due within one year on demand: Bank overdrafts 12,746 10. MOVEMENT IN FUNDS Net movement in funds At 30.6.24 At 1.7.23 Unrestrlcted funds Unrestricted 55,933 (1,394) 54,539 Restrlcted funds Restricted 18,555 (31,301) (12,746) TOTAL FUNDS 74.488 (32,695) 41,793 Page 11 continued...
The British Disabled An Association Notes to the Financial Statements - continued for the Year Ended 30 June 2024 10. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follows= Incoming resources Resources expended Movement in funds Unrestrlcted funds Unrestricted 110,727 (112.121) (1,394) Restrlcted funds Restricted 133.262 (164,563) (31,301) TOTAL FUNDS 243,989 (276,684) (32,695) Comparatlves for movement In funds Net movement In funds At 30.6.23 At 1.7.22 Unrestricted funds Unrestricted 29,047 26,886 55,933 Restrlcted funds Restricted 74,495 (55,940) 18,555 TOTAL FUNDS 103,542 (29,054) 74,488 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unre3trlcted funds Unrestricted 106,342 (79,456) 26,886 Restricted funds Restricted 100,190 (156.130) (55.g40) TOTAL FUNDS 206,532 (235,586) (29,054) Page 12 continued...
The British Disabled An Association Notes to the Financial Statements - continued for the Year Ended 30 June 2024 10. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 30.6.24 At 1.7.22 Unrestricted funds Unrestricted 29,047 25.492 54,539 Rgstrlctod funds Restricted 74,495 (87,241) {12,746) TOTAL FUNDS 103,542 (61,749) 41.793 A current year 12 months and prior year 12 months combined net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrlcted funds Unreslricted 217.069 (191,577) 25,492 Restrlcted funds Restricted 233,452 (320,693) (87,241) TOTAL FUNDS 450,521 (512,270) (61,749) 11. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 June 2024. Page 13
The British Disabled An lin Association Detailed Statement of Financial Activities for the Year Ended 30 June 2024 30.6.24 30.6.23 INCOME AND ENDOWMENTS Donatlons and legacies Donations 243,961 206,509 Investment income Interest receivable - trading 28 23 Totsl Incomlng resources 243,989 206,532 EXPENDITURE Ralslng donatlons and legacles Sundries Fundraising Irrecoverable VAT (1) 80,034 14,500 52.011 11,601 94,533 63,614 Charltabl• actlvlties Insurance Telephone Postage and stationery Travel Costs Subscriptions Project Costs 2,728 1,398 1,577 3.731 439 159,824 1,265 1,878 1,331 3,910 151,479 169,497 160,047 Other Plant and machinery Computer equipment 141 169 145 174 Support costs Management Advertising Consultancy 150 6,581 7,658 7.658 6.731 Finance Bank charges 239 211 This page does not fonn part of the statutory financial statements Page 14
The Bn'tish Disabled An lin Association Detailed Statement of Financial Activities for the Year Ended 30 June 2024 30.6.24 30.6.23 Finance Human resources Software linCeS 489 498 Other 2 Repairs & Renewals 264 Governance costs Accountancy and legal fees Independent Examiners Fee 2.923 1,200 2,847 1,200 4,123 4,047 Total resour3 expended 276,684 235,586 Net expendlture (32,695) (29,054) This page does not form part of the statutory financial statements Page 15