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** 

4. 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. 



5. 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. 

6. 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** 

7. 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. 

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

9. 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** 

- 10.Significant assumptions used by us in making accounting estimates, including those measured at fair value are reasonable. 

## **LEGAL CLAIMS** 

- 11.We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounting for and disclosed in the financial statements. 

## **LAWS AND REGULATIONS** 

- 12.We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements. 

## **RELATED PARTIES** 

- 13.Related party relations and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with the requirements of company law and accounting standards. 



## **SUBSEQUENT EVENTS** 

- 14.All events after the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed. 

## **GOING CONCERN** 

- 15.We believe that the financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company’s need. We have considered a period of twelve months form the date of approval for the financial statements. 

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<br>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 v41*n 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 dec*sions of users laken orb the basis ol these finaniial staten*nts.
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.