Registered charity No.1076761 # **Annual General Report** # **March 2023 To February 2024** ## **THE DISABILITY FOUNDATION LIMITED** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023** |||**Page**|| |---|---|---|---| |**Legal and Administrative Details**||1|| |**Report of the Chief Executive**|2|
to|5| |**Report of the Trustees**|6|to|8| |**Independent Examiner's Report**||9|| |**Statement of Financial Activities**||10|| |**Balance Sheet**||11|| |**Notes to the Financial Statements**|12|to|17| ## **THE DISABILITY FOUNDATION LIMITED** ## **LEGAL AND ADMINISTRATIVE DETAILS** **Registered Company number** 03705381 (England and Wales) ## **Registered Charity number** 1076761 ## **Registered office** Louis Fleischmann Building Brockley Hill Stanmore Middlesex HA7 4LP ## **Trustees** Mr Robin Stephen Gibbons Consultant Ms Rebecca Lowrie Sex Educator Ms Ruth Vickers Retired Ms Michele Freedman Voluntary Fundraiser/consultant ## **Independent Examiner** Sanjay Anand Waterfords Europe Limited t/a Jon Avol Waterfords 204 Field End Road Pinner Middlesex HA5 1RD Page 1 ## **CHIEF EXECUTIVE’S REPORT: MARCH 2023‐FEBRUARY 2024** TDF is pleased to present the Annual Report and summarised Accounts for March 2023– February 2024. In TDF’s 25th anniversary year, our focus has continued on the theme of post covid rebuilding whilst at the same time increasing the support we can offer to meet demand. At our centre, we have finally been able to start offering new specialised wellbeing clinics such as the Scar Clinic and Carers Clinic. We have also continued to be a dedicated Harrow Warm Hub offering group movement and auricular acupuncture; in our Hub we also delivered community NHS Health Checks (Blood Pressure measurement, dietary advice, pulse check to detect atrial fibrillation, oxygen saturation check, diabetes risk assessment, weight management, dementia awareness, covid and flu jab vaccines and signposting to relevant pharmacy and GP) and distributed Warm Packs. Harrow Giving created a film showcasing our work in the Hub. From April 2023‐October 2023 TDF undertook its first Home Visit Service pilot thanks to a Tesco Community Award. This was hugely successful and has given the charity the scope it needs to make this a permanent on‐ request service. In our outreach and community partnership work, we resumed our hands on support work at the Regional Hyper Rehabilitation Unit at Northwick Park Hospital and we were pleased to provide support to the RNOH Nurses on Nurses Day. TDF also resumed its partnership with Harrow Care Homes, offering weekly hand massage/reflexology to residents. In January 2024 TDF teamed up with LAPIS (London Accessible Psychotherapy and Inclusive Supervision) to provide a new and comprehensive accessible psychotherapy service. LAPIS practitioners work in person weekly at our centre. Psychotherapy and counselling services are in growing demand but are becoming increasingly inaccessible due to waiting lists whilst private care is often unaffordable for those that need it most – TDF and LAPIS are able to provide the support that is not available or accessible elsewhere. In December 2023 a volunteer film maker and a group of volunteers dedicated a weekend to making a new film about TDF which is available on all our Social Media channels. In January 2024 TDF carried out a “Room Refresh” and “Paint Project” thanks to a generous grant from the Screwfix Foundation. A team of local volunteers and supporters worked tirelessly over a 48 hour period one weekend to give TDF Therapy rooms a much needed update. There is still more to do whilst we await more funding. TDF’s team remains small but hugely dedicated. TDF provides an excellent range of wellbeing services to the people who need it most in spite of the challenges the organisation has faced post covid. TDF has very limited funding and so we are super proud of the support we continue to offer. We know how much our services are increasingly needed – every person that gets into contact with us has a different story, every person is treated as an individual and every person starts on a different wellbeing journey which, we hope, provides them with some respite, rehabilitation and relaxation . TDF continues to work hard to access funding and is looking to find new ways of fundraising so that we can offer even more support post pandemic. We look forward to the next year period and once again we thank everyone for their support and for being part of Team TDF. ## Very best wishes Julia Henry Lee Sona Malde Joint CEOs Page 2 **MONITORING AND EVALUATION** ## **THERAPY SERVICE** ## **Face to face therapies at TDF’s centre** TDF’s centre is now open from Monday – Friday between 9.45 a.m. till 5.15 p.m. New therapists have joined our team and we reopened Therapy Room 5 in January 2023, which means that more appointments have been made available to our service users. There were a total of 3274 filled appointments in the centre from March 23 – February 24. This is an increase in the number of filled appointments as compared last year, when there were 2294 appointments. This shows that that clients were getting their confidence back to return to our centre for treatments. ## **TDF’s online services** TDF is still continuing to deliver online cranio‐sacral therapy and counselling one to one sessions on Zoom. This service proved very valuable for members who desperately needed these therapies but were unable to leave their homes during lockdown and is still used by members unable to access the centre. TDF therapists delivered a total of 9 online appointments during March 23 – Feb 24. ## **MEMBERSHIP** The total membership at the end of February 2024 was 272 and 58 new members joined the centre during the last financial year. These figures show a stable continued membership base and an increase in new members as compared to last year; our members are slowly returning to the centre for treatments and there is an increasing interest from new clients. The most dominant age range of TDF’s members is the 66‐80 years age group (43%) and the second largest age group was the 51‐65 years group (28%). Members over the age of 80 years made up 12% of TDF’s total membership. Females make up the majority of TDF members (74%) and 26% of members are men. This trend has been observed in the new members joining the centre. The majority of new members joining the centre were female (79%), with men making up 21% of new members. This same pattern has been observed in the previous years. TDF’s members are separated into three main groups disabled (temporary or permanent), carer (paid, unpaid, relative, NHS) or non disabled. TDF’s main target groups are disabled people and carers and it is good to see that both these groups have the largest representation in the total membership (See Figure 1 below). Page 3 **----- Start of picture text -----**
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s
Fig 1 Typology Breakdown of TDF
Current Membership
17%
83%
Disabled Carers
**----- End of picture text -----**
Within the group of carers, 43% of members were NHS staff. It is good that TDF is attracting NHS workers as most of them work at the RNOH where we are based. Our therapies could prevent injuries to staff, saving the NHS money through a decrease in long term sick leave. As can be seen from Fig. 2 below, the majority (90%) of new members are disabled and 10% are carers. **----- Start of picture text -----**
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s
Fig 2 Typology Breakdown of TDF
New Members
10%
90%
Disabled Carers
**----- End of picture text -----**
As in the previous financial years, most of the new members joining the charity found out about us through word of mouth ‐ through friends or family members. This means that the members already using the service are extremely happy with the therapies we offer as they are prepared to recommend us to others. ## **COMMUNITY OUTREACH SERVICE** TDF was able to resume these services to Peace Hospice in Watford in July 2021. TDF therapists started visiting every Monday and Friday to provide therapies to both their in‐patients and outpatients. TDF therapists treated 931 patients at Peace Hospice from March 23 – February 24. Page 4 TDF also resumed its services on RNOH wards in January 2022. TDF therapists visit the Duke of Gloucester ward on a monthly basis and other wards like Private Ward as per demand. Apart from this, TDF therapists visit the Spinal Injury Unit in RNOH every fortnight to provide treatments such as facial massage, facial reflexology and facial threading to their female patients as part of their Pamper Parlour. A total of 311 treatments were delivered on RNOH wards during March 2023 – February 2024. TDF continued its services to Harrow Care Homes and therapists have been visiting different care homes once every week and have delivered 435 reflexology and hand massage treatments over this financial year. In July 2023, TDF was able to restart its weekly services on the Regional Hyper Acute Rehabilitation ward in Northwick Park Hospital. TDF therapists delivered 100 massage treatments to the long term patients on this ward from July 2023 – February 2024. As part of its community outreach programme, TDF therapists offered mini treatments to carers from Harrow and Herts during National Carers week in June 2023. Another major part of outreach activities consists of meeting and networking with RNOH, Aspire and local community groups with Barnet, Harrow and Herts. TDF outreach staff continually participate in various events in order to disseminate information about TDF and generate new clientele. This is in the form of mini treatment sessions, information stands and meetings with different groups. The current focus is to strengthen and develop new links both within RNOH as well as outside in the boroughs of Harrow, Barnet and Herts. There have been lots of meetings and events with RNOH, which has helped TDF to inform people within the hospital about our own activities. Another regular feature of outreach within RNOH is the regular walkabouts to distribute leaflets throughout the hospital. Types of outreach events conducted throughout the year‐ • Stanmore Fayre – TDF staff and therapists attended the Stanmore Fayre event and delivered at total of 18 taster sessions. • TDF also attended the RNOH diversity and inclusion event on 11th October, where TDF therapist gave 10 massage treatments. • SRMD Centre, Bushey – TDF was invited for a presentation at SRMD Centre in Bushey (Shrimad Rajachandra Meditation Centre) during their Cuppa and Catch Up morning on 28th March, 11th April and 27th June 2023. TDF outreach staff Patricia and therapists Elena, Sonia and Kadambari attended these sessions and gave out leaflets and spoke about what TDF does. Elena also demonstrated how to do reiki on self. The participants at the session enjoyed the session and the demonstration. • Outreach at MIND in Herts wellbeing centres – TDF therapists attended the Mind in HERTS Watford and Borehamwood wellbeing centres on 17th & 27th October and delivered massage treatments to the attendees. Page 5 **THE DISABILITY FOUNDATION LIMITED** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 FEBRUARY 2024** 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 29 February 2024. 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). ## **OBJECTIVES AND ACTIVITIES Objectives and aims** The Disability Foundation is a pan-disability organisation which exists to support adults, children, their families, carers and friends coping with disability and social disadvantage. We do this in a number of ways: - Offering complementary therapies to members. - Creating educational and awareness opportunities. - Distributing Newsletters. - Putting people in touch with local support networks. ## **ACHIEVEMENT AND PERFORMANCE Charitable activities** ## Charitable activities TDF's objectives over this year period was a continued commitment to building back our post covid service and support. Our services became increasingly busy from mid-summer 2023 and the upward trend has continued steadily whilst TDF worked hard to recruit new therapists because so many practitioners had to change industries and working patterns. Other key achievements include the following: - Celebrated 25th Anniversary year and launched a 25th Anniversary Go Fund Me page - Continued as a designated Harrow Warm Hub - Completed a 6 month Home Visit Pilot Project funded by Tesco Community Award - Resumed our partnership with Northwick Park Regional Hyper Rehabilitation Unit - Resumed our partnership with Harrow Care homes to deliver treatments to residents (funded by The Jean & Derek King Trust) - Continued our support project with the Spinal Injury Unit at RNOH - Undertook a room refresh and paint project funded by the Screwfix Foundation - Created a new TDF Fundraising Film led by a volunteer film maker - Created a TDF Sponsorship Sheet - Started a new partnership with LAPIS (London Accessible Psychotherapy & Inclusive Supervision) to increase - and improve access to counselling and psychotherapy support in the community - Introduced 2 new specialist wellbeing clinics - The Scar Clinic at TDF and The Carers Clinic at TDF ## **Fundraising activities** Income has been generated via small scale events (41 Club Xmas collection), donations, membership, gift aid and several grants. ## **FINANCIAL REVIEW** ## **Reserves policy** The Trustees strive to increase reserves where possible. The aim is to have sufficient reserves to cover a full year's overhead costs of the charity however this has been affected by the strains of the pandemic and cost of living crisis. ## **Going concern** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. Page 6 **THE DISABILITY FOUNDATION LIMITED** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 FEBRUARY 2024** ## **FUTURE PLANS** TDF continues re-focus on previous aims such as: - -Update Website - -Create a Team TDF Podcast - -Introduce more group sessions and small wellbeing events in TDF's Hub - -Re-launch our Online Service - Improve member communication to include monitoring, evaluation with questionnaires, testimonials, videos, comment books, feedback forms (post therapy (PADBOT, MYMOP or MYCaW) - -Create a signature fundraiser - wellbeing day, open day - -London Marathon fundraiser -Promote Outreach Partnerships and Projects and continue raise awareness of TDF locally - -Identify new funding streams and patrons - -Strengthen links with the NHS via social prescribers and CCGs -Update TDF's IT system to Windows 10 as recommend by TDF's IT supplier - -Update TDF's phone system - -Improve TDF's literature to include a brochure or sponsorship document to target donors. -Make counselling courses and end of life support available for all TDF staff plus a recommended reading list for therapists -Continue to increase expertise on Advisory Board and Trustee Board ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The Charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The Company is set up under its Memorandum and Articles of Association, registered as a Company Limited by Guarantee, registration number 03705381, and is registered with the Charity Commission under the Charities Act 2006, registration number 1076761. The liability of the Trustees, being members of the charitable company, is limited. Every member of the Charity undertakes to contribute such amount as may be required (not exceeding £10) to the Charity's assets if it should be wound up while he or she is a member or within one year after he or she ceases to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributories among themselves. ## **Recruitment and appointment of new trustees** The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association. The number of trustees shall be not less than three but not subject to any maximum. One third of the trustees, who have been in office longest retire by rotation at the Annual General Meeting (AGM). Additional trustees can be appointed by recommendation of the existing trustees or by standing for election at the AGM. ## **Organisational structure** The Charity has a Board of Trustees that meet regularly. The Board makes final all operational decisions of the charity which are put forward by the senior management team. Day to day running of the charity is carried out by the Chief Executive Officer and the Deputy CEO's, together with a small team of support staff. ## **Induction and training of new trustees** All new trustees, once elected, are inducted by the CEO. All new trustees are handed the NCVO publication The Good Trustee Guide and a pack which contains important organisational policies and documents. All Trustees are encouraged to attend regular training courses made available through the NCVO, LVSC and other local voluntary support bodies such as VAHC, as well as utilise online resources for Trustees and attend networking opportunities. All trustees are also invited to meet the management team and other key staff. Page 7 THE DISABILITY FOUNDATION LIMITED REPORT OF THE TRUSTEE8 FOR THE YEAR ENDED 29 FEBRUARY 2024 REFERENCE AIID AtXlNISTRATIVE DETAILS Règlthred com￿rty number 03705381 (England and Wales) R•gl8tor•d Charty nwnbor 1076761 ReglBtered offlc• Louis Fbetschmann Building Bro￿leY Hill Stanmore Middle8ex HA7 4LP TnMt•e• Mr Robin Stephen GibLK)ns c(￿suIt8nI M8 Rebec£4 Lo￿le Sex Educator Ms Ruth Vthers Rethred M8 Michkn Fr•edm0n Vdunlary Fundrai6erlconsult8nl Ind•p•nd•nt Ex•mln Sanjay Anand Waterfords Europe Llmlted Va Jon Avd Walerfryd8 204 Fiold End Road Easlcote Middle8eX HA5 1RO COMPAENCEMENT OF ACTMTIES Th Disabilty FoundatK>n w85 inc(xporated as a charitalje (xxnpany Ilmrted by warnntse on 1 Felxugry 1999. For th• wrposes of the Companios Ad the Board of Tntstoes are regarded as Board of Dir￿1018 of the company. Th18 rnport ha8 been pwofed In accordance *ith the speclal provisions of Part 15 of the Companles Act 2(K6 relatlry to small companl88. ed by order of the board af trustees on 14 October 2024 arKI slgned on Its bahall by.. Mr RobKI Stephen GibtKX)s - Trustee Page 8 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE DISABILITY FOUNDATION LIMITED** ## **Independent examiner's report to the trustees of The Disability Foundation Limited ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 29 February 2024. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Sanjay Anand The Association of Chartered Certified Accountants Waterfords Europe Limited t/a Jon Avol Waterfords 204 Field End Road Eastcote Middlesex HA5 1RD Date: 15 October 2024 Page 9 **THE DISABILITY FOUNDATION LIMITED** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 29 FEBRUARY 2024** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**157,547**
Other trading activities
3
**6,410**
Investment income
4
**1,088**
**Total**
**165,045**
**EXPENDITURE ON**
Raising funds
5
**12,343**
**Charitable activities**
Costs of generating donations and legacies
**91,519**
Expenditure on charitable activities
**77,257 **
**Total**
**181,119**
**NET INCOME/(EXPENDITURE)**
**(16,074)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**25,598**
**TOTAL FUNDS CARRIED FORWARD**
**9,524**|Restricted
fund
£
**10,000**
**-**
**-**
**10,000**
**-**
**-**
**-**
**-**
**10,000**
**-**
**10,000**|**29.2.24**
**Total**
**funds**
**£**
**167,547**
**6,410**
**1,088**
**175,045**
**12,343**
**91,519**
**77,257**
**181,119**
**(6,074)**
**25,598**
**19,524**|28.2.23
Total
funds
£
150,675
5,445
818
156,938
14,833
94,216
69,104
178,153
(21,215)
46,812
25,597| |---|---|---|---| Surplus and Deficit Account 968 Posting discrepancies were found in the reserve accounts listed below. This is because the brought forward postings in the current year are not equal to the figures carried forward by IRIS at the end of last year. Please check your postings in the brought forward account for the surplus and deficit account 968. ||Unrestricted|| |---|---|---| ||funds|**Total funds**| ||£|**£**| |Brought forward - 968/1|**25,598**|**25,598**| |Carried forward|**25,597 **|**25,597 **| |Difference|**(1)**|**(1)**| Post to relevant accounts (see ICHA chart of accounts for further details) The notes form part of these financial statements Page 10 THE DISABILITY FOUNDATION LIMITED BALANCE SHEEf 29 FEBRUARY 2024 29.2.24 Total fund$ 28.2.23 Totsl funds Unrestri(aed fund Restricted fund Notes CURRENT ASSETS Debtors Cash at bank and in harKI 10 5,034 5,034 2,766 76,702 61.658 10,000 71,658 79.468 CREDITORS Amounts falllng due wthin ong year 11 {2,844) {2,844) {3,314) NET CURRENT ASSETS 76,154 TOTAL ASSETS LESS CURRENT UABILITIES 58,814 10,000 68,814 76.154 CREDITORS Amounts Pdlling due after more than one year 12 (49,290) (49,290) {50,557) NET ASSErs FUNDS Unrestrlcted fijnds: General fvnd RestrKted fiJrKJs'. RestriLted FurKIs 14 9.524 25,597 TOTAL FUNDS The Charitsble company is enliiled to exempth'¢Jn from audit under Section 477 of the Companies Act 2(￿ lor the year ended 29 Felxuary 2024. The mernbers have not required the ￿rnPanY to obtain an audit of its financial statsments for the year ended 29 Felyuary 2024 In accordance with Section 478 of the Companies 21￿. The trustees ad(Th)wledge thelr responsibilities for (8) ensuring that the tharitatle company keeps accounting recoftys that comply ￿ Sections 386 and 387 of Ihe Companies Act 2[K￿ arKI preparing finandal Statements vthich give a true and fair view of the state of affairs ol the charltsble company as at the end of each financial year and of its 8urplus or defiat for 8ach finanL?al year in accordance with the r8quir8ments of Sections 394 and 395 and whith otherwise (xrfnply with the requirements of the Cornpanies Act 2(Th relattrYJ to finarKi81 statements, $0 far as applicable to the charitsble ¢rmpany. (bl These finanrial statements have been prepared in acCA7rdan￿ with the provisions appll¢*•le lo charitable companies suty'ect to the 8rnall ujrnpanies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 14 October 2024 and were srgned on its behalf by: Mr Robin Stephen GitJbons- Tnjstee The notes fo￿ part of Ih85e financial statements Page 11 **THE DISABILITY FOUNDATION LIMITED** **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024** ## **1. CHARITY STATUS** The charity is a charity limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation. ## **2. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity 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 Standard 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## Statement of compliance The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. ## Basis of preparation The Disability Foundation Ltd 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 notes. ## **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. ## **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 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 related 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. ## **Raising funds** These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds. ## **Charitable activities** Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. ## **Governance costs** These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustees' meetings and reimbursed expenses. ## **Tangible fixed assets** Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation is provided at 33 1/3 % to write off the costs less estimated residual value of each asset over its useful economic life. ## **Taxation** The Charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Page 12 continued... **THE DISABILITY FOUNDATION LIMITED** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 FEBRUARY 2024** ## **2. ACCOUNTING POLICIES - continued** ## **Fund accounting** 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 fund is included in the notes to the financial statements. ## **Hire purchase and leasing commitments** Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. ## **Pension costs and other post-retirement benefits** 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 which they relate. ## **3. OTHER TRADING ACTIVITIES** ## **4.** ## **5.** ## **6.** ||**29.2.24**|28.2.23| |---|---|---| ||**£**|£| |Membership Subscriptions|**6,410**|5,445| |**INVESTMENT INCOME**||| ||**29.2.24**|28.2.23| ||**£**|£| |Interest receivable on bank deposits|**1,088**|818| |**RAISING FUNDS**||| |**Raising donations and legacies**||| ||**29.2.24**|28.2.23| ||**£**|£| |Staff costs|**12,343**|13,222| |Support costs|**-**|1,611| ||**12,343**|14,833| |**NET INCOME/(EXPENDITURE)**||| |Net income/(expenditure) is stated after charging/(crediting):||| ||**29.2.24**|28.2.23| ||**£**|£| |Other operating leases|**6,278**|6,535| ## **7. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 29 February 2024 nor for the year ended 28 February 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 29 February 2024 nor for the year ended 28 February 2023. Page 13 continued... **THE DISABILITY FOUNDATION LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 FEBRUARY 2024** |**8.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|||| |---|---|---|---|---|---| |||Unrestricted|Restricted||Total| |||fund|fund||funds| |||£||£|£| ||**INCOME AND ENDOWMENTS FROM**||||| ||Donations and legacies|150,675||-|150,675| ||Other trading activities|5,445||-|5,445| ||Investment income|818||-|818| ||**Total**|156,938||-|156,938| ||**EXPENDITURE ON**||||| ||Raising funds|14,833||-|14,833| ||**Charitable activities**||||| ||Costs of generating donations and legacies|94,216||-|94,216| ||Expenditure on charitable activities|69,104||-|69,104| ||**Total**|178,153||-|178,153| ||**NET INCOME/(EXPENDITURE)**|(21,215)||-|(21,215)| ||**RECONCILIATION OF FUNDS**||||| ||Total funds brought forward|46,812||-|46,812| ||**TOTAL FUNDS CARRIED FORWARD**|25,597||-|25,597| |**9.**|**TANGIBLE FIXED ASSETS**||||| |||Fixtures|||| |||and|Computer||| |||fittings|equipment||Totals| |||£|£||£| ||**COST**||||| ||At 1 March 2023 and 29 February 2024|**52,631 **|**31,281 **||**83,912**| ||**NET BOOK VALUE**||||| ||At 29 February 2024|**-**||**-**|**-**| ||At 28 February 2023|52,631|31,281||83,912| |**10.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| ||||**29.2.24**||28.2.23| ||||**£**||£| ||Trade debtors||**4,397**||-| ||Other debtors|||**-**|2,129| ||Prepayments|||**637 **|637| ||||**5,034 **||2,766| Page 14 continued... **THE DISABILITY FOUNDATION LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 FEBRUARY 2024** |**11.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
Accrued expenses
**12.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
Bank loans (see note 13)
**13.**
**LOANS**
An analysis of the maturity of loans is given below:
Amounts falling due between two and five years:
Bank loans - 2-5 years
**14.**
**MOVEMENT IN FUNDS**
At 1.3.23
£
**Unrestricted funds**
General fund
**25,598**
**Restricted funds**
Restricted Funds
**-**
**TOTAL FUNDS**
**25,598**
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
**165,045**
**Restricted funds**
Restricted Funds
**10,000**
**TOTAL FUNDS**
**175,045**|**29.2.24**
28.2.23
**£**
£
**1,134**
1,178
**452**
702
**-**
174
**-**
1,260
**1,258**
-
**2,844**
3,314
**29.2.24**
28.2.23
**£**
£
**49,290**
50,557
**29.2.24**
28.2.23
**£**
£
**49,290**
50,557
Net
movement
At
in funds
29.2.24
£
£
**(16,074)**
**9,524**
**10,000**
**10,000**
**(6,074)**
**19,524**
Resources
Movement
expended
in funds
£
£
**(181,119)**
**(16,074)**
**-**
**10,000**
**(181,119) **
**(6,074)**| |---|---| Page 15 continued... **THE DISABILITY FOUNDATION LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 FEBRUARY 2024** ## **14. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |At 1.3.22
£
**Unrestricted funds**
General fund
46,812
**TOTAL FUNDS**
46,812
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
156,938
**TOTAL FUNDS**
156,938
A current year 12 months and prior year 12 months combined position is as follows:|Net
movement
At
in funds
28.2.23
£
£
(21,215)
25,597
(21,215)
25,597
Resources
Movement
expended
in funds
£
£
(178,153)
(21,215)
(178,153)
(21,215)| |---|---| |||Net|| |---|---|---|---| |||movement|At| ||At 1.3.22|in funds|29.2.24| ||£|£|£| |**Unrestricted funds**|||| |General fund|46,812|(37,289)|9,523| |**Restricted funds**|||| |Restricted Funds|-|10,000|10,000| |**TOTAL FUNDS**|46,812|(27,289)|19,523| |A current year 12 months and prior year 12 months combined net movement in||funds, included in the above are|| |as follows:|||| ||Incoming|Resources|Movement| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|321,983|(359,272)|(37,289)| |**Restricted funds**|||| |Restricted Funds|10,000|-|10,000| |**TOTAL FUNDS**|331,983|(359,272)|(27,289)| Page 16 continued... **THE DISABILITY FOUNDATION LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 FEBRUARY 2024** ## **15. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 29 February 2024. Page 17