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2023-03-31-accounts

Blyth Valley Disabled Forum Limited 20 Stanley Street Blyth

Northumberland NE24 2BU

12[th] December 2023

BK Plus Limited

13 Windsor Terrace Newcastle upon Tyne

NE2 4HE

Dear Sirs,

The following representations are made based on enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your audit of the financial statements for the period ended 31[st] March 2023. These enquiries have included inspection of supporting documentation where appropriate. All representations are made to the best of our knowledge and belief.

GENERAL

  1. We have fulfilled our responsibilities as trustees, as set out in the terms of your engagement letter dated 7[th] July 2023 under the Companies Act 2006, for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice) for being satisfied that they give a true and fair view and for making accurate representations to you.

  2. All the transactions undertaken by the company have been properly reflected and recorded in the accounting records.

  3. All the accounting records have been made available to you for the purpose of your audit. We have provided you with unrestricted access to all appropriate persons within the company, and with all other records and relation information requested, including minutes of all management and shareholder meetings.

INTERNAL CONTROL AND FRAUD

  1. We acknowledge our responsibility for the design, implementation, and maintenance of internal control systems to prevent and detect fraud and error. We have disclosed to you the results of our risk assessment that the financial statements may be misstated as a result of fraud.

  2. We have disclosed to you all instances of known or suspected fraud affecting the entity involving management, employees who have significant role in internal control or others that could have a material effect on the financial statements.

  3. We have also disclosed to you all information in relation to allegations of fraud or suspected fraud affecting the entity’s financial statements communicated by current or former employees, analysts, regulations, or others.

ASSETS AND LIABILITIES

  1. The company has satisfactory title to all assets and there are no liens or encumbrances on the company’s assets, except for those that are disclosed in the notes to the financial statements.

  2. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.

  3. We have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.

ACCOUNTING ESTIMATES

LEGAL CLAIMS

LAWS AND REGULATIONS

RELATED PARTIES

SUBSEQUENT EVENTS

GOING CONCERN

We acknowledge our legal responsibilities regarding the disclosure of information to you as auditors and confirm that so far as we are aware, there is no relevant audit information needed by you in connection with preparing your audit report of which you are unaware.

Each trustee has taken all the steps that he ought to have taken as trustee in order to make himself aware of any relevant audit information and to establish that you are aware of that information.

Yours faithfully

……………………………………………..

David Hopper

Signed on behalf of the board of trustees

Date: 12[th] December 2023

Appendix 1: Audit journals

Appendix 1: Audit journals
Net movement in funds per SAGE 181,384
Adjustment for PAYE&NIC’snotprovidedfor (31,192)
Adjustment for Depreciation notcharged (13,270)
Adjustment for Prepaymentsnotprovidedfor (12,174)
Adjustment for Wages and salaries (7,663)
Adjustment for losses on investments (3,338)
Adjustment for Accrualsnotprovidedfor 18,655
Adjustment for Dividendincomenotprovidedfor 13,092
Adjustment for Pensions, Employee loans and CSA
deductions		 8,353
Adjustment for Interest incomereceivednotprovidedfor 7,505
Net movement in funds per Accounts 161,352

harity registration number 1076926 Company registration nUM￿r 03336710 IEn9land and Wales) BLYTH VALLEY DISABLED FORUM LTD ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

BLYTH VALLEY DISABLED FORUM LTD LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr David Hopper Mr John Clough Mr Simpson Crawford Secretary Mr John Clough Charity number 1076926 Company number 03336710 Reglsttred office 20 Stanley Streel Blyth Northumbedand Unrted Kingdom NE24 2BU Audltor BK Plus Limited 13 ￿ndSor Terra Jesmond Newcaslle Upon Tyne England NE2 4HE

BLYTH VALLEY DISABLED FORUM LTD CONTENTS Page Trustees report Statement of trustees responsibilities Independent audrtorfs rèport Statement of finanrial aclivities Balance sheet Statement ol cash flows Notes to the finanaal staternenls 9-16

BLYTH VALLEY DISABLED FORUM LTD TRUSTEES REPORT IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2023 The trustees present Iheir annual rewrt and financgal statements for thè year eThJed 31 March 2023. The financial slalemenls have been prepared in accordance wilh the accounting poli(xes sel out in noté 1 to the financial statements and comply wilh the 's Igoverning documenll. the Companies Act 2006 and "Acoounling and Reporting by Charities". Slalement of Recommended Practice apPI￿able to ¢harrties preparing their ac￿VnI5 in accordance with the Finanrial Reporting Slandard applicable in the UK and Republic ol Ireland IFRS 1021" {effeclive 1 January 20191. Objectives and activities The charity's objects are the promotion and welfare of the disabled in their homes and the community. The polic¢es adopted in furtherance ol these objects are.. promding a means of consultalion amon9St interested parties. collecting and dis-seminating information. focusing attention on the needs ol the disabled supplemenling statutory 5enrioes foi Ihe disabled and developing vduntary Se￿￿$ where the need is indicated. We refer to Charity Commission guidance on Public Benefit when reviewiThJ our aims and objectives and ensure that future plans rerrain focused on their achievement. Funding limils our aclivities, but no beneficiaries appropriate lo our aims are excluded. Equal access lo our service is important lo us and we promote local understanding of our work. There has been no change to these aims and objeclives during thè yèar. Public benefit The trustees have paid duè règard to guidance issued by the Charity Commission in deuding what actiwlies the should undertake. Achièvements and perfomiance Significant activfflies and acljievemenls against obiectives The charity has itnproved upon ils finanryal posilion. whilst providing a ￿n￿lent level of of hours of caie semces. We continue to set ouiselves a high standard of ol cale provision and receNed a 'good' report across all areas in the last audit by the CQC. Financial review ReseNes policy Free reserves ale those funds n(Fl lied up in fixed assets or designatedlrestricted lunds. The truslees forecast the level ol reserves required 10 sustain operaltons, should income generaling activities be curtailed. free reserves have redU￿d to £735.7(￿ from £780826 during the year due lo the extension lo the property, this equates to 3.6 months of reserves cotllpared to 4.3 months last year. W)ilest Ihe current level ol rese￿e$ may prove suffiaenl, it is the view of the Iruslees that it would be prudent lo ensure that there are suff￿lent reserves lo promde finanaal flexibility over the wurse ol the forthcoming challenges faced by the company. The trustees are pleased lo report that the charity contsnues to hold prefetred Prowder slatus in Blyth and fier 2 status for Cramlington and Bedlington. The Iruslees continue to tts investigate other Trew avenues of funding in older to maintain a satisfactory financial position. our assets iernain adequate and available lo meel oui aims and obluatK)ns. The Iruslees have assessed the other major Fisks lo which Ihe charity is exposed. and are satisfied that systems are in place to mitigate exposure lo the major risks. Plans for future periods Ouring the extension was completed and the chaiity are activety using the laalrty to give the provision ol life skills training to young people.

BLYTH VALLEY DISABLED FORUM LTD TRUSTEES REPORT {INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Stru¢tur¢, govemance and management The charity is a company limited by guarantee, incorporale¢J on 20 March 1997, and regislered as a charity on 6 August 1999. The company was established under a Memorandum of Association which established the Objecls and power5 of the charitable company and is govemed under ils artides of assoaation. All the tiustees are members of the company and guaianlee to contribule £1 in Ihe event ol a wnding up. The Iruslees. who are also the directors lor the purpose of ¢x)mpany law. and who served duiing the year and up to the dale ol signature of the financial statements were.. Mr David Hoppei Mr John Clough Mr Simpson Crawford Recruitment ènd appoinlmenl of twstees The Iruslees seek to ensuie Ihal Ihe users needs are reflecied through the diversity ol Ihe board. To enhan￿ the potential pool of trustees. selected indNiduals who may wish to becorne ItU5tees are approached as ne￿Ssary. Trustees are reappointed annually. New trustees are actively encouraged by the existing trustees to acquire any specialisl skills required. New trustees are briefed on their legal obligations under company and charity law. ihe Memoiandum and Artides of Association, the commiltee and the deci519n making process, fulure plans and recent performance. They are encouraged lo attend the appropriate Iiaining and made aware of Charity Commission publtstions. The chaiity has a committee 013 directors who meet weekty and are responsible for Ihe strategic diredion and policy ol the charity. A scheme of delegatiorb Fs in place and day lo day responsibility lor Ihe provision of the services resl with the directols and the Registered Maftager. The directors are iespDnsible for ensuring the chaiity delivers the services specified and that key performance indicators are met. The Registered Manager has responsibility lor the day lo day operational management, individual supetwsitsn of the staff team and also ensuring that the team continue to develop their skills and wothing practices in line with good practice. The trustee5 consider the board ol directors as compiising the key management personnel of the charity in charge of directing and controlling the charity and tunning and operating the charity on a day to day basis. All trustees give their time voluntarily and receive no benefrts from the Charity. Any expenses reclaimed from the ehaiity are sel out in the notes to the accounis. Auditor BK Plus Limited were appointed as auditor to the company and a resolulion ￿￿poSing that thÈy be re-appointed will be put al a GerTreTal Meeting. he ru lees eport as approved by the Board of Twslees. Mr John Clough Date.. 12

BLYTH VALLEY DISABLED FORUM LTD STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2023 The Irustees, who are also the directors ol Blyth Valley Disabled Forum Lld for the puip05e of ¢tsmpany law, are responsible for preparing the Trustees Report and the finanual statements in accJ)rdance with applicable law and United Kingdom Ac¢ounb"ng Standards {Uniled Kingdom Generalty A￿epted Accounting Practi￿1. Company Law requires the Iru5tees to prepare firkancial slalements for eath finanaal year whKh give a true and lair view of the stale of affair5 of the and of the incoming resources and appIl￿tiOn of resources, including the income and expenditure, of Ihe charitable company for that year. In preparing these financial statements. the truslees are required to= select suitable a¢eounting poliues and then apply Ihem consistently", observe the method5 and principles in the Charities SORP". rnake judgements and estimates that are reasonable and p￿￿ent.. state whelher applicable UK Accounting Standards have been followed. subject ¢0 arby rnateiial departures disclosed and explained in the financial statements,. and prepare the financial slalements on the going concern basis unless it is inappropriate lo presume that the will continue in operation. The Iruslees are responsible for keeping adequate accounling record5 th* disclose with reasonable accuracy at any time the finanual position of the and enable them lo ensure ihat the finanryal statements Gotnply with the Companies Act 2006. They are also responsible for safeguarding the assels of the and hence for taking reasonablè steps lor the pievenlion and detectson of fraud and other irregularities.

BLYTH VALLEY DISABLED FORUM LTD INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF BLYfH VALLEY DISABLED FORUM LTD Oplnlon We have audited the finanual statements of Blylh Valley Disabled Fonjm Lld Ilhe "I for the year ended 31 March 2023 which comprise Ihe stalernenl of financial aciivities, Ihe balarKe sheet, the statement of cash flows and notes to the financial slatemen15. including significant accounting policies. The financial reptsrting Iratnewoik Ihal has been applied in Iheii preparation is applicable law and UrTrited Kingdom Ac(x)un￿"￿9 Standards. induding Financial Reporting Standard 102 The Financial Reporting Standard applicablg in Iho VK and R8public of ireland (United Kingdom Generally Accepted Accounting Practice). In our opinitin. the finan￿81 slalemenls.. give a true and fair Mew of the slate of the charilable companys affairs as at 31 March 2023 and of ils incoming resources and appliealion of resources. for Ihe year then ended.. have been properly p￿pared Fn aecordance wlh United Kingdom Generally A￿pIed Accounting Practice.. and have been prepared in accordance with the requirements of the Companie5Ad 2006. Basis for oplnlon We conducted our audit in acco[dan￿ wrth Inlernalional Standards on Auditing (UK) IISAS (UK)) and applicable law. Our responsibilities undei those standards are lurlher described in Ihe Auditorfs responsibilities for the aiidit of th& finèncff81 slal8meftJts section of our report. We are independent of the in accordance with the ethical iequiiemenls that are relevant to our audit of U)e finanoal statements in the UK, including the FRC'S Ethical Standard, and we have lulfilled our othei elhical responsibilities in accordan￿ with these iequiiemenls. We believe that the audil evidence we have obtained is suffiuent and appiopriale lo provide a basis for our opinion. Conclusions relating to going concern In auditing the financial stateTnenls. we have conrJuded that the trustees use of the going concem basis ol accounting in the preparation of the finanaal sla(ements is appropriate. Based on Ihe work we have performed, we have not identified any material ￿n￿rtainlieS ielating tts events or oondilions that, individually or colleclively, may cast significant doubl on Ihe's ability to continue as a going concern for a period ol at least ￿e1ve months from when Ihe finan(ial statemènts are authori5eil lor 15sue. Our responsibilitie5 and the responsibilities of the trustees wilh respect to going concern are described in the relevant sections of this report. other information The olhei inforrnalion comprises Ihe infom)ation included in the annual report olher than the finanual statements and our audilorfs report thereon. The trustees are responsible for the other information contained wthin the annual report. Our opinion on the financial siatements d￿$ not cover the other informatK>n and we do not express any form ol assurance conclusion Ihereon. Our fesponsibilily is to lead the other 1nforrnats.on and. in doing 50. consider whether the other information is materially inconsislent with the financial slalement5 or Qui kni)wled9e obtained in the course of the audit. or olherwi5e appeals to be materialty misstated. If we idenlify such material inconsistencies or apparent material mi55tatemenls. we ale required to determine whether this gives rise to a material misslalement in the financial statements thetnselves. If. based on the work we have performed. we condude that there is a material misstatement of Ihis other information. we are required lo report that fact. We have nothing lo report in this regard. Matters on which we are required to report by exception We have nothing lo report in respect of the following malters in relation lo which the Charilies (Accounts and Reports) Regulations 2008 require us lo report lo you if. irk our oprnion.. the Infoim31ion given in the financ¢al statements is inconsi5tenl in any material respect with the trustees report, or sufficient accounting iecords have not been kept." or the financial slalemenls are not in agreement with the accounling records". or we have not received all the inlomialion and explanati(Trns we require for our audit.

BLYTH VALLEY DISABLED FORUM LTD INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF BLYtH VALLEY DISABLED FORUM LTD Responsibilities of trustees As explained more lulty in the statement of tiustees iesponsFbilities, Ihe liuslees. who are also the direclois ol the for the purpose ol company law. are ie5pon5ible foi Ihe preparation of Ihe financial slalemenls and for being satisfied that they give a true and lair view. and for such inlemal conirol as the Irustees delermine is ne￿$Sary to enable the prepaialion of I￿nancIal statements Ihal are I￿e from material misstalement. whether due to fraud or error. In preparing the financial stalemenls. the trustees are responsible for assessing the 's ability to continue as a going concern, disclosing, as applicable, matters related to going concem and using the going concern basis of 8ccounling unless the Iruslees either intend lo liquidate the tharitable company or lo cease operalitsns, or have no realistic alternative but lo do so. Auditorfs responsibilities for the audit of the financial statements We have been appointed as auditor under section 144 of Ihe Charities Act 2011 atKI report in accordance with the Act and relevant iegulations made 01 having effect Ihereunder. Our objective5 are lo obtain reasonable assurance aboul whelher ihe finanaal statements as a whole are free from maleiial tnisslatemenl, whether due to fraud or error, and to issue an auditorfs report that indudes our opinion. Reasonable assurance is a high level of assurance bu( is not a guarantee that an audit conducted in acctsrdance with ISAS (UK) will a￿ayS delect a material misstatemerkl when it exists_ Misstatements can anse frorn fiaud tsi error and are considered material rf. indivTdualty or in the aggregate. they wuld teasonably be expected lo influence the economic decisi(>ns ol users takerh on the basis olthese fjnanual statements. The extent lo which our procedures are capable of detectiThJ icregularibes. induding fraud. is detailed below. A furiher description of our responsibililie5 is available on the Financial Reports"ng Council's website al.. https'.11 www.frc.org.uklauditoisresponsibililies. This descriplion forms part of our audilorfs report. Use of our report This report is made solely to the cornpany's rnerTrbers. as a body. in a(mrdanee wrth section 391 of the Cornp8nies Act 2014. Our audit work has been undertaken 50 that we might state to the wmpany'5 membe15 those matters we are required to state to them in 8n auditorfs report and for no olher pury)ose. To the fullesl extent permitted by law. we do not accept or assume responsibility to anyone olher than the compar)y and the company's members as a body, for ouc audit work, for this report, or for the opinions we have fomied. BK Plus Limited Chartered Accountants Statutory Auditor 13Wndsor Terrace Jesmond Newcastle Upon Tyne England NE2 4HE BK Plus Limited is eligible for appointment as auditor ol the by virtue of its elig¢￿'lity lor appoinlmenl as auditor of a company undei section 1212 01 the Companies Act 2006.

BLYTH VALLEY DISABLED FORUM LTD STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Unrestrlctèd Restricted funds funds 2023 2023 Total Unrestricted Restricted funds funds 2022 2022 Total 2023 2022 Notes Income frorn-. Donations and legaeies Investments 13,957 2,493.898 2,507,855 23.417 23.417 4,020 2,399,402 2,403.422 63 63 Totsl Income 37,374 2,493.898 2.531.272 4.083 2.399,402 2.403,485 Charitable activities 23.486 2.343,096 2,366,582 17.105 2,131,321 2,148,426 Net gainslllossesl on investments 13,3381 13,338} 46.691 46.691 Net income and movèment in funds 10.550 150.802 161.352 33,669 268,081 301.750 Reconciliation of funds.. Fund balances al 1 April 2022 886.779 874,751 1.761,530 853.110 606.670 1.459,780 Fund balances at 31 March 2023 897,329 1.025.553 1.922.882 886,779 874,751 1,761.530 The statement of financial acliwties includes all gains and losses reo)gnised in Ihe year. All income and expendiluie derive from continuing aclivities.

BLYTH VALLEY DISABLED FORUM LTD BALANCE SHEET AS AT31 MARCH 2023 2023 2022 Notes Fixed assets Tangible assets 10 161,623 105,954 Current assets Deblois Investments Cash at bank and in h8nd 11 12 61.959 1,336.244 417,216 59.017 894,820 779,854 1.815.419 1.733.691 Creditors= amounts falling due within ono yèar 13 54,160 78,115 Net current assets 1.761.259 1,655,576 Total assets less current liabilities 1.922.882 1,761.530 The funds of the Restrieled income kjnds Unrestricted funds 14 1,025,553 897,329 874,751 886,779 1.922.882 1.761,530 The company is entitled to the exemption from the audit requirement conial￿d ￿ section 477 01 the Companies Act 2006, for the year ended 31 Maich 2023. although an audil has been carried out under seclion 144 of the Charities Act2011. The directors acknowledge their responsibilities for comptying with the requirements ol the Companies A¢t 2006 with respect to accounting records and the preparatitin of financial slatemenls. The members have not required the company lo obtain an audrt of ils financial stalemenls under the requiremenls of the Companies Acl 2006. lor the year in question in ar￿[dance with secbon 476. These fin3ncial slalements have been prepared in accordance wrth ihe pro￿S1OnS applicable lo companies subject lo the sm811 wmpanies regime. e finapcial lateme Is We￿ approved by the tFUStees o Mr Trustee er Mr John Clough Trustee Company regi51ialion number 03336710 IEngland and Wales)

BLYTH VALLEY DISABLED FORUM LTD STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 Notes Cash flows from operating attivities Cash generated from operations 19 127.646 255,804 Investing activities Purchase of tangible fixed assets Proceeds from disposal of investments Investment income receiveil {68.9401 {444,762} 23,417 {3611 1108,1361 63 Net cash used in investin9 activities 1490,2851 1108,4341 Net cash used in fjnancing activities Net Idecreasellincreasè in cash and cash equivalents 1362.639) 147,370 Cash and eash equivalents al beginning of year 779.854 632,484 Cash and cash tquivalents at end of year 417,215 779,854

BLYTH VALLEY DISABLED FORUM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accountlng poliei•s Charity inforniation Blyth Valley Disabled Foium Ltd is a England and Wales. The iegislered office is 20, Stanley Street, Blyth, Northumberland, NE24 2BU. United Kingdom in England & Wales. 1.1 Accounting convention The financial slatemenls have beerh prepared in accordance with the's Igoveillin9 documenll. the Companies Ad 2006, FRS 102 'The Finanaal Reporting Standard applicable in Ihe UK and Republic of Iieland" I"FRS 102.1 and the Charities SORP "Accounling and Reporb'ng by Charities.. Slalemenl of Recornrnended Piaclioe applicable to charities preparing their accounls in accordan￿ with the Finanual Reporting Standard applicable in the UK and Republic of lieland IFRS 102)" {effeclive 1 January 20191. The is a Public Benerrt Entity as defined by FRS 102. The financial statements are prepared in sterfing. which is the lunctional curtency of the . Monetary amounts In these financial slatemenls are rounded lo the nearest £. The finantsal 5tatetnent5 have been prepared under the hislorical cost convenlion, Imodified lo include the revaluation of fieehold properties and lo include investment pioperties and certain finanaal instruments al fair valuel. The pllncipal accounth-ng poliues 8dople(l are sel out below. 1.2 Going concern Al the lime of approving the financial slalemenls. the trustees have a ieasonable expectation that the has adequate resources to conlinue in operational existence for the foreseeable future. Thus the IIu51ees continue lo adopt the going concern basis of accounbng in weparing Ihe financial stalements. 1.3 Charitable funds Unrestricted funds are available lor use at the discreiion of the Iruslees in furtheiance of their thaiitable objectives. Restrided funds are subject lo speafic condilions by donors or 9ranlots as lo how they may be used. The purposes and uses of the reslricled funds are set out in the noles lo the Iinancial statements. Endowment funds ale subjecl to speth ojnditions by donots that the raprtal rnust be rnaintained by the . 1.4 Incownè Income is recognised when the is legally entrtled lo il after any perfomiance condilM)ns have been met, Ihe amounts can be measured ieliably. and Il is probable thal income will be ieceived. Cash donats'ons a￿ iecognised on receipt. Olher donations are recognised once the has been noEified of the donation, unless performarice conditions iequiie deferral of the amounl. Income lax recoverable in relalior) lo donations received kjnder GIftAid 01 deeds ol covenant is recognised at the lime of Ihe donation. Legacies are recognised on receipt or otheTh¥ise if the has been notified of an impending dislribulion. the amount is known, and receipt is expected. 11 the amounl is nol known, Ihe legary is treated as a contingenl assel.

BLYTH VALLEY DISABLED FORUM LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies Iconlinuedl 1.$ Expendlture Expenditure is iecognised on¢e there is a legal or conslructive obligation to transfer ewnomic benefit lo a third party. it is probable that a transfer of economic benefits will be r￿Ul￿ed in sellletnenl, and the amount of the obligation can be rneasured reliably. Expenditure is classified by aclivity. The costs of each athity are made up of the total of direct costs and shared c051s. including support costs invtAved in undertaking each aclNity. Direct costs attributable to a single activity are allocated directly lo that activity. Shared costs which contribule to more than one activity and support costs which are not atiribulable lo a single aclivity are apportioned be￿een those activities on a ba51S consistent with the use of re50ur¢es. Central staff costs are allotsled on the basi5 of b'me spent, and depreciation charges are allocated on Ihe portion of the asset's use. 1.6 Tangible fixèd assets Tangible fixed assets are initially measuied al cJ)st and subsequently measU￿d at cost or valuation, nel of depreaation and any irnpairmenl losses. Oepreciation is recognised so as lo write off Ihe cost or valuation of assets less their Tesidual values over their useful lives on the following bases.. Freehold land and buildings Plant and equipment Motor vehicles 2% Straight Line 33.3°A reduang Balan 25% reducing Balanc The gain or loss arising on the disposal of an asset 15 deleifflineil as the difference belween the s31e pro￿ed5 and the carrying value ol the asset, and is iecognised in the stalemenl of finanoal activities. 1.7 Impalrment of fixed assets Al each reporting end dale, the reviews the carrying amounts of rts latvJible assets lo delemine whelher there is any indication Ihat Ihose assets have suffered an ifflpaitmenl loss. If any such indication exists. the recoverable amount ol the asset 15 èstimated in older to determine the exient ol the impaiTment105s lif any). 1.8 Cash and cash equivalents Cash and cash equivalents indude cash in hand, deposits held at (xll with banks, other short-lem liquid investments with original malurities ol th￿e months or less. and bank (Fverdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Financial instruments The has elected to apply the provisitins of Section 11 'Basic Finan(xal Inslwmenls. and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all ol its finanrAal insltufflenls. Financial instruments are recognised in the 's balance sheet when Ihe becomes party to the ￿n1[aCtUal piovisions ol the insliutnenl. Financial assets and liabilities are offset, with Ihe nel amounts presented in the finanryal statements, when there is a legally enforceable right lo set off Ihe recognised amounts and there is an intenliot) to sellle on a nel basis or lo realise the assel and seltle the liabilily simuttaneousty. Basic financial assets Basic finanaal assets, which include debtors and cash and bank b31an￿$. are initially measured at transaction pri￿ including transaction costs and are subsequently carried al amorlised cost using the effective interest method unless the ariangemenl constilules a finanung Iransaclion, where the transaction is measured at the present value ol the lutuie receipt5 discounted at a market late ol interest. Fin3nGial assets classified a5 receivable within one year are not arnort15ed. 10-

BLYTH VALLEY DISABLED FORUM LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies Icontinuedl Basic financial liabilities Basio financial liabilities. including creililors and bank k)ans are inilialty recognised al transacknon price unless the arrangernent conslilules a financing Iransaclion, where the debt instrument is measured at the present value of the lulure payments discounted at a market rate of inleresl. Financial liabilities classified as payable within one year are not amoriised. Debt instruments are Subsequent￿ carried at amorbsed cost, using the effective interest rale method. Trade creditors are obligalions to pay lor 9￿dS or se￿CeS thal have been acquired in the ordinary course of operations from suppliers. Amounts payable are da5sified as cuwtent liabililies il payment is due wilhin one year or less. 11 not, they are presenled as non-currenl liabilrties. Trade ueditors a￿ reco9nised initially al transaction pri￿ and subsequently measufed al amortised cost using Ihe effedFve inteiest method. Derecognilion of fjnaneial liabilitiès Financial liabilities are derecognised when the's contraciual obligalion5 expire or ale dis(arged or ¢Jnoelled. 1.10 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's service5 are ieceived. Termination benefits are recognised immediately as an expensè v41n the is demonstrably commrtled to terminate ihe employmenl ol an employee or lo provide lerminalion benefits. 1.11 Rètirement benefit5 Payments to defined contribution retirement benefil schemes are charyed as an expense as they fall duè. Critical accounting estimates and judgements In the application of Ihe 's accounlirtg policies, the Iruslees are required lo rnake judgements. estimates and assumptions about Ihe carrying amount ol assets and liabilitie5 that are not readily appaienl Iiom other sources. The estimates and assoualed assumpbons are based on historical experience and olhei fadois Ihal are considered to be relevant. Actual resutts may differ from these estimates. The estimates and undedying assumptions a￿ rewewed on an ￿oing basis. Revisions lo awounb'ng eslirnales are recognised in the period in whrch the estimate is remsed where the rewsion affects only that period, or in the period of the revision and future periods where the remston affects both current and future periods. Income from donations and legacies Unrestricted Restricted funds lunds 2023 2023 Total Unrestricted Restricied funds funds 2022 2022 Total 2023 2022 Giants. donations and oonlracting income 13.957 2.493.898 2,507,855 4.020 2,399,402 2,403,422 11

BLYTH VALLEY DISABLED FORUM LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Income from investments Unrèstrictèd Unrèstricled funds funds 2023 2022 Income from listed investments Interest receivable 13,092 10,325 63 23,417 63 Expènditure on charitable activities Unrestricted Unrestricted funds funds 2023 2022 DlrÈet costs Staff costs Deprecialion and impaimient Travel expenses Light, heat & lates Repairs & IT support Telephone, postage & stationery Legal & professional fees Insurance Sundry expenses Training Operating leases advertising Bank chaTges 2,108,912 13,270 9,817 11,651 61,944 24,087 12,104 15.247 45,761 6.798 29.687 14.536 6,768 1.949.183 12,686 4,037 5.766 24.050 32,474 14,030 13,226 37,729 120 25,222 17,584 4,9( 2.360,582 2,141,013 Share of support and governance ¢osts1see note I Governance 7,413 2,366,582 2,148.426 Analysis by fund Unrestrioled funds Reslricled funds 23,486 2,343,096 17.105 2,131,321 2,366,582 2.148.426 Trustees None ol Ihe Iiuslees lor any persons connecled wilh Iheml ieceived any remuneration or benefits from the during the year, but they are reimbursed lor out of pocket expenses 01 £12.000. {2022 £12.0001. 12-

BLYTH VALLEY DISABLED FORUM LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Employees The average monthly numbef ol empkjyees during the year was.. 2023 Number 2022 Number Carers & Orivers Adminislralive staff 97 12 90 12 Total 109 102 Employmont costs 2023 2022 Wages and salaries Social security costs Other pension cosls 1.955.624 130.433 22,855 1.796,511 123.100 29.572 2,108,912 1,949.183 There were no ernployees whose annual remuneration was more ihan £60,000. Remuneration of kèy managernenl personnel The remuneration of key managemenl pefsonnel is as lolh)ws. Gains and lossès on investments Unrestricted Unrestrlcted funds funds 2023 2022 Gainslllosses) aiising on.. Revaluation ol inveslmenls Sale of investments {20.9981 17,660 19.960 26,731 {3.3381 46,691 Taxation The charity is exempl from ¢axats"on on ils actsvilies because all ils In￿ne is applied foi charitable purposes. 13

BLYTH VALLEY DISABLED FORUM LTD NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2023 10 Tangible fixed assets Freehold land and buSldingS Plani and equipmètht Motor vèhicles Total Cost Al 1 April 2022 Additions 129,704 62.5 208.369 6,350 49.135 387,208 68.940 Al 31 March 2023 192.294 214.719 49.135 456,148 DepMeiation and impairnient Al 1 April 2022 Depreciation charged in the year 50.910 3.846 202.107 4.21KI 28.238 5.224 281.255 13.270 At 31 March 2023 54.756 206,307 33.462 294,525 Carrying amount Al 31 March 2023 137,538 8.412 15.673 161,623 Al 31 March 2022 78.794 6.263 20.897 105,954 11 Debtors 2023 2022 Amounts falling due within one year Tiade debtors PrepaytNenls and accrued income 53,282 8,677 38,166 20,851 61,959 59.017 12 Current asset Invèstments 2023 2022 LFsled investments 1.336,244 894,820 13 Creditors: amounts falling du• within one year 2023 2022 Other taxation and swal security Trade creditors Other creditors Accruals and deferred income 34.190 7.425 3,500 9.045 32,592 7,986 3,230 34,307 $4,160 78,115

BLYTH VALLEY DISABLED FORUM LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 14 Restricted funds The restricted funds of the charity comprise the unexpended balan￿S ol donalions and grants held on trust subjeci to specific conditKJns by dtsnois as to how Ihey may be used. At 1 April 2022 Incoming resources Resources At 31 March expended 2023 13,655,972) 4.530,723 2,493,898 12.343,0961 13,505,170) 4,530,723 Prornolion & welfare for disabled peisons 874.751 2.493.898 12,343,096) 1,025,553 Previous year= At 1 April 2021 Incoming re50urce$ Re$ourc•s At 31 March expended 2022 Promotion & welfare for disabled persons 606.670 2.399.402 {2.131.321} 874.751 15 Unrestricted funds The unrestrielèd fund5 91 the tharty comprise the unèxpended balantss ofdonab.ons and grants which ale not subject to specific conditions by donors arkd grant015 as to how they may be used. These include designated funds which have been Set asKle out ol unrestricted fund5 by the Ituslees foi specific purposes. At 1 April 2022 Incoming resources Resources expended Gains and At 31 March losses 2023 General funds 886.779 37,374 (23.486) {3,3381 897,329 Previous year.. At 1 April 2021 Incoming rèsources Resources expènded Galns and At 31 March lossès 2022 General funds 853.110 4.083 (17.1051 46.691 886.779 16 Analysls of net assets be￿een funds Unrestricted funds 2023 Rèstricted funds 2023 Total 2023 Fund balances at 31 March 2023 are represented by: Tangible assets Current assetsllliabiliJes} 161.623 735.706 161,623 1.761,259 1.025.553 897.329 1.025.553 1.922.882 15-

BLYTH VALLEY DISABLED FORUM LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 16 Analysis of net assèts between funds (Continued) Unrestricted funds 2022 Restricted funds 2022 Total 2022 Fund balances at 31 March 2022 are represented by: Tangible asset5 Current assetsllliabililies) 105.954 780,825 105.954 1.655,576 874.751 886.779 874.751 1,761,530 17 Operating lease commitments Lessee At the reporting end dale Ihe had outstanding commitments for future minimum lease payments under non- cancellable operating leases, which lall due as lollows.. 2023 2022 Ihin one year 21,213 31,719 18 Rèlated party transactions There were no disclosable relaled party Iransaciions duting the year12022- nonel. 19 Cash generated from operations 2023 2022 Surplus lor the year 161.352 301,750 Adjustments foi.. Investment incorne ￿COgnised in slalement of finan(aal acthvilies Gain on disposal ol investments Fail value gains and losses on investments Deprecialion and impaimienl of lan9ibie fixed assets {23,4171 117,6601 20.998 13.270 1631 126,7311 119.9601 12,686 Movements in working capital.. Ilncreaselldecre35e in debtors IDecrea5el in creditors {2,9421 123.9551 28,697 140,5751 Cash generated from operation5 127,646 255.804 20 Analysis of ch3n9es In nel funds The charity had no malerial debl during the year. 16-

BLYTH VALLEY DISABLED FORUM LTD INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF BLYTH VALLEY DISABLED FORUM LTD Opinlon We have audit￿ the financial slaiements of Btyth Vaifey Disabled Forum Ltd lthe "I for the year ended 31 March 2023 which comprise the slalement of financial aclivilies. the balance sheet. the stslemenl of cash nows and notes to the financial statemen(s, including significant accountin9 policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Acwnting Standards. including Financial Reporting Standard 102 The FinèTrcNèl Reporting Standard applicable in the UK and Republic ol Ireland IUnite(S Kingdom Generally Accepted Accounting Pracb"cel. In our opinion, the financial statements.. give a true and lair view of the stale of the chan13ble companvs affairs as al 31 March 2023 and of ils incoming resources and application of ￿sourCes. for the year then ended", have been properly prepare¢J in accordance wth United Kingdom Generally Accepted Accounting Practicg,. and have been prepared in aixordance with the reqU1￿ments ol the CompaniesA¢t 2006. Basis for opinion We conducted our audit in accordan￿ with Inlemational Standards ￿ AuditiNJ {UK) IISAS IUKII and applicable law. Our responsibilitie5 under those standards are ftjrther described in the Audrtols responsibilities for the audit of the financi81 stalem8nts section ol our report. We are independent or the in accordance wilh the ethical requirements that are relevant to our audil ol the financial statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibiliiies in accOrdar￿e wilh these requirements. We believe that the audit evidence we have obtsined is 5ufficiefil and appropriale to promde a basis lor our opinion. Conclusions relating to going concern In auditing the financial statements, we have conduded that the trustee5 Ltse of the going Ix)ncem basis of accounting in the preparabon ol the finarrial stalemenls is approprTrate. Based on the work we have performed. we have not identified any material Un￿rtaInlieS relating lo events or conditions Ihat, individually or collectively. may cast significant doubt on ihe's a￿lIty lo continue as a ooing concern for a peri()d of at least iwelve mnths from vthen lh8 finanual slalemenls ale authori*d for issue. Our responsibilities and the responsibilibes ol ihe trustees with resrwl lo g(xng ¢oncem are desuibed in the relevant sections of this ￿POrt. Other information The other information comprises the information included in the annual rerort other than Ihe financial statem8nt5 and our auditorfs report the￿on. The trustee5 are iesponsible for Ihe olher inl¢ymalion contained within Ihe annLJal report. Our opinion on the financial statements does nol cover the other inf¢ymab'on and we do nol express any form ol assurance conclusitsn ￿ereOn. Our responsibility is lo cead the other k)fomation and, in doing so, consider whether th8 Other information is materially inconsislenl with the finanaal stslements or our knowledge obtained in the course of Ihe audit, or otherwise appears to be materially misstated. 11 we identify such material inconsistencies or apparent material misstaternent5. we are required io deiermine whether thi5 give5 rise lo a material rnisstalemenl in the financial slatemenis themselves. 11. based on Ihe work we have ￿rf0mied. we condude that there 15 a material misstatement ol this olher Inforrnation. we are required to report thal fact. We have nothing to report in this re9ard. Matters on which we are rèqulred to report by exceplion We have nothing to report in respect ol the following matlers in relaiiw lo which the Charities (Accounis and Reportsl Regulation5 2008 iequire us lo report lo you if, in our opinion.. the information given in the financial siatemenls is inconsistent irh any material respect with Ihe Iruslees report., or sufficient accounting ￿CordS have nol been kepl.. or the financial statements are not in agreement with the accounting ￿COrdS. or we have nol received all the informab.on Ènd explanalions we require f{￿ our audit.

BLYTH VALLEY DISABLED FORUM LTD INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF BLYTH VALLEY DISABLED FORUM LTD Responslbilities of trustees As explained more fully in the statement of trustees responsibilities. the Irustees, who are also the directors ol the lor the purpose ol company law, are ￿spOnSible for the preparation of Ihe f nancial statements and for being satisfied that they give a true and fair view. and fof such intemal control as the trustees determine is nec8ssary to enable the preparation of financial sialements Ihal are free from material misstalemenl, whether due to fraud or error. In preparing the finanual statements. the Irustees are responsible for assessing the 's ability to continue as a going concern. disclosing, as applicable, maltets relateil lo going concem aThl using the going concem basis of accounting unless the trustees either intend lo liquidate the chariiable company or to cease operations, or have no realistic allernatwe but to do so. Auditor's responsibilities for the audit of the financlal statements We have been appointed as auditor under sects.on 144 01 the Charities Ad 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are lo obtain reasonable assurance about vthelher the financial slaleJnents as a whole are free from material misslatetnent, wh8ther due lo fraud or error, 8nd lo issue an audIt￿S iepoA that includes our opinion. Reasonable assurance ES a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misststement when it exist5. Mi55tatements can arise from fraud or error and are considered material if, individualty or in the aggregate, they could reasonably be expected tc> influence the econtrmic decsions of users laken orb the basis ol these finaniial statennts. The extent lo which our procedures are capable ol detecting irregulariiies, induding fraud, is detailed below. A further description of our cesponsibilities is available on the Finan(xal Rewrtiro Council's website al.. htlps.'Il w¥W4.f￿.org.ukJauditorSresp0nsIblIItIe$. This description fomis part olour athlitorfs report. Use of our report This report is rnade solely to the company s rnembers. as a body, in accoidance with seclion 39101 the Companie5 Act 2014. Our audit work has been undertaken so Ihal we might state to the company's members those matters we are required lo stale lo them in an auditorfs report aThJ lor no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the company and the company's rnembers as a body. for our audit work, for this reporl, or fw Ihe opini¢)ns we have lornied. BK Plus Llmit•d Chartered Accountants Statutory Auditor 13 Windsor Terra Jesm(M)d Newcastle Upon Tyne EThJlatKJ NE2 4HE BK Plus Liniited 15 eligible for appointment as auditor of the by virtue ol its digibility for aptKTrinlment as avditor ol a conipany under section 1212 01 the Companie5Act 2006.