2025-03-31-accounts

Charity registration number 1079831 (England and Wales)

Company registration number 03891119

DISABILITY DIRECT

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

DISABILITY DIRECT

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees	R Wood
	D Rees-Jones
	P Cade
	SAspey
	SAmin	(Appointed 1 July 2024)
	DrA Batra	(Appointed 16 January 2025)
	M Elliot	(Appointed 1 October 2025)
Secretary	Mrs LMoss
Charity number	1079831
Company number	03891119
Key management personnel
SeniorManagers of Disability Direct:
Chief Executive Officer	L Moss (from September 2024)
Chief Executive Officer	A Raju (to September 2024)
Director of Operations	L Moss (to September 2024)
Services Manager	N Jacobs
Executive Director	R Johal
Senior Managers ofThe Disability Syndicate Limited:
Executive Director	ARaju (to March 2025)
Senior Manager of Nimbus:
Managing Director	MAustin
Director of Partnerships	M Briggs
Director ofOperations	SAustin
Senior Manager ofThe Send Dynamic	C.1.C:
Executive Director	V Wright
Registered office	The Richard Shaw Centre
	20 Royal Scot Road
	Pride Park
	Derby
	DE24 8AJ
Auditor	AzetsAudit Services
	Westpoint
	Lynch Wood
	Peterborough
	Cambridgeshire
	United Kingdom
	PE26FZ

DISABILITY DIRECT

LEGAL AND ADMINISTRATIVE INFORMATION

sj‘; Bankers Unity Trust Trust Bank Plc

Unity Trust Trust Bank Plc 9 Brindley Place Birmingham United Kingdom B1 2HB Nelsons Sterne House Lodge Lane Derby DE1 3WD

Solicitors

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DISABILITY DIRECT

CONTENTS

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	Page
Trustees’ report	1-6
Statement of trustees’ responsibilities	7
Independent auditor's report	8-10
Statement offinancial activities	11-12
Balance sheets	13-14
Statement ofcash flows	15
Notestothefinancialstatements	16-33

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DISABILITY DIRECT TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Ee

The trustees are pleased to present their annual directors’ report together with the consolidated financial statements of the charity and its subsidiary companies for the year ending 31 March 2025 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 201 9).

Objectives and activities The objects of the charity are to provide relief for disabled people and by the provision of, but without limitation:

a. Drop in Centre(s) to facilitate independent living opportunities; and b. Information and advice which directly relieves the need of the beneficiaries whether they havea learning difficulty or physical or sensory impairment. This is in accordance with the charity's governing document, the Memorandum and Articles of Association as amended on 13 February 2000, 27 July 2000 and 27 April 2007. Public benefit The aims of our charity are to support disabled people of all ages in accessing independent living opportunities including signposting, guidance and/or representation. Our aims fully reflect the purposes that the charity was set up to further. Ensuring our work delivers our aims, we review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aim, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. The focus of our work Our main objectives for the year continued to ensure we met the needs of our service users particularly in light of issues arising from social care and equalities related legislation. However, the COVID 19 pandemic steered the organization into new additional ways of operating to meeting existing objectives as well as the immediate need to ensure no service user went without.

• The strategies we used to meet these objectives included: » Employment of specialist staff to provide a range of services which are reflective of relevant quality standards and address the potential problems related to disabled people, their families and carers

• » Life skills and activity-based support. . |T training and support services. « Wellbeing and Mental Health support services . Guidance to disabled people about access to online platforms such as NHS appointments - Continued dialogue through meetings & consultation with local authorities and the voluntary sector organisations in ensuring Disability Direct played a pivotal role in service planning & delivery.

• » Working in partnership with other agencies to secure the widest range of services is available that best matches the needs of our client population.

• • Hospital Discharge support » Advocacy, Information and guidance

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DISABILITY DIRECT

TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

How our activities deliver public benefit

Our main activities and who we try to help are described below. All our charitable activities focus on the facilitation of choice and control for all disabled people, supporting their families and carers and are undertaken to further our charitable purposes for the public benefit.

Who used and benefited from our services?

The last 12 months are quite typical in relation to who used our services i.e. disabled people, older people, carers, statutory bodies and commercial companies. However directly & indirectly all enquiries made benefited disabled people and carers.

Equal access to our services is an important issue for us. Disability Direct continues to monitor the take-up of services from all community groups as well as ensuring we successfully provide an equal and qualitative service to all who approach us. We believe equal access to our services is vital to our success and that successful outcomes must be shared by all communities that use our services.

Our information services are targeted towards disabled people regardless of background, age, gender, sexual orientation, race and religious belief. We are extremely pleased in our ability to reach disabled people from BME Communities who currently make up 17% of our total service user base. Equally important is Disability Direct’s expertise in meeting the needs of many impairment groups i.e. physical, sensory, learning difficulty and mental health problems.

Achievements and performance

This year Disability Direct continued existing projects including:

1. Personal Budgets Support Service

2. Welfare Rights Service

3. National Payroll Service — DD Payroll

4. PossAbilities - Dance & Fitness For Disabled People

5. Support Planning Service

6. Infrastructure support to smaller groups eg Derby Sound Community Radio

7. Self-help activities and Day Centre e.g. Enabled Centre

8. Plot To Plate Project — Allotment based activities

9. Community Cares Neighbourhood Support

10. General Advocacy, Information & Advice

11. Outreach Services

12. PA Training — Skills for Care

13. The Access Card — National & International Membership scheme for disabled people & carers

14. CommunlTy

15. Hospital Discharge support in the community

16. Supporting parents of SEN Childres through The Send Dynamic

17.Talking Therapy counselling

The number of paid staff employed by Disability Direct is now 95, plus a further 35 volunteers.

Fundraising standards

Disability Direct procures grant & bid-writing expertise. Whilst applying for and tendering for grants and contracts, the charity also engages in community fundraising through raffles and sponsored events. However, the trustees have a strict policy prohibiting staff and volunteers from asking the public directly for donations in the form of ‘tinrattling’ or similar approaches. Anyone working on our behalf in a paid or voluntary capacity will wear |.D. badges clearly determining their role. Members of the public are encouraged to contact head office to confirm the identity of fundraisers.

Financial review

Total funds at the year end were £1,442,637, of which £407,173 related to restricted funds. Designated funds of £239,385 comprise £51,446 funds held within subsidiaries and £187,939 fixed assets. Unrestricted funds which are freely available are £796,079.

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DISABILITY DIRECT TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 8888 According to the free reserves policy the charity is required to hold one month of core operating costs which currently equates to £260,000. Our ambition is to have three months running costs within reserves which is approximately £780,000 and our total of freely available unrestricted reserves at the year end is £796,079. This ensures we can support our subsidiaries within this reserve parameter. As they and the charity grow we will need to increase our reserves. Principal funding sources Skills For Care - Staff Time + General Running Costs Various local authority contracts Community Action Derby Garfield Weston Foundation Reaching Communities — National Lottery NHS ICB & Derby City Council Social Enterprise surplus

Investment powers, policy and performance The charity’s governing document imposes no specific investment power restrictions on the trustees.

Risk management The trustees have a risk management strategy which comprises: » An annual review of the principal risks and uncertainties that the charity and its subsidiaries face. . The establishment of policies, systems and procedures to mitigate those risks identified in the annual review; and - The implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.

This work has identified that financial sustainability is the major financial risk for both the charity and its subsidiaries. A key element in the management of financial risk is a regular review of available liquid funds to settle debts as they fall due, regular liaison with the bank and active management of trade debtors and creditors balances to ensure sufficient working capital by the Charity and its subsidiary companies. With the support grants from the lottery, Garfield Weston Foundation and others, the group has ensured no jobs were lost and services were delivered. Going forward, the charity has decided to make use of the said grants by weaving the above projects into its core offer. Due to a national shifting in priority towards services for disabled people, more grants are announced on a weekly basis which are in the remit of the charity's purpose. Disability Direct is predicting a fiscally stable 25/26.Foward looking there is a strong fiscal strategy to ensure a spread of income to the charity with balance from Social Enterprise subsidiaries and other grants, contracts and funding sources.

Plans for future periods Disability Direct continues to provide generic information & advice with specialist Welfare Rights advocacy. Additional services have been added to the core offer to include advocacy support for anyone needing guidance around access to health & social care services. The charity has also recognised the need to support both paid and unpaid carers of disabled people and will continue to drive support for this group. The governing documents for the charity and its subsidiary bodies are to be reviewed and energised to reflect the growing needs of the DD Group over the next decade and beyond.

In September 2024 the trustee's appointed a new CEO following the previous CEO's retirement from after 30 years at the charity. The charity will be supported by the previous CEO in his role as Ambassador to Disability Direct. Louise Moss has made an immediate and positive impact on the charity, the culture and ambitions of the charity for the future.

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DISABILITY DIRECT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Nimbus Disability, the company behind the innovative and award-winning Access Card, continues to make great progress in securing itself as the complete solution to helping business make reasonable adjustments for disabled customers through the ‘Access Card’ and SAAS ticketing platform. There is a strong prediction of growth in Access Card sales and increased buy-in from businesses who will equally sign-up to the benefits of the technology and facilitation of disability access. Their contribution to the charity has been significant and the performance of the CEO Martin Austin and his Senior Leadership Team has been exceptional over this year.

The charity has been successful in winning new contracts over the year which will positively impact the financial results in the next financial year.

Whilst the charity has supported the investment into The Disability Syndicate there is an acknowledgment the surplus’s delivered to the charity have been disappointing from this business. The plans are in place to address the performance of The Disability Syndicate over the next financial year and the trustees expect this business to make a positive surplus contribution the charity 2025/2026.

Structure, governance and management Governing document

Disability Direct is based at the Richard Shaw Centre, 20 Royal Scot Road, Pride Park, Derby, DE24 8AJ the company's registered office and the principal address of the charity. Disability Direct is a company limited by guarantee governed by its Memorandum and Articles of Association dated 13 February 2000 and not having a share capital (company registration No. 3891119) and Registered Charity (No. 1079831).

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

D Moss (Resigned 1 October 2025) R Wood S Sail (Resigned 1 October 2025) D Rees-Jones P Taylor (Resigned 30 May 2024) P Cade S Aspey S$ Amin (Appointed 1 July 2024) DrA Batra (Appointed 16 January 2025) Mrs C Ridley {Appointed 16 January 2025 and resigned 1 October 2025) M Elliot (Appointed 1 October 2025)

Policies and procedures for induction and training of trustees

Disability Direct has a full induction and training policy for all members new to the committee and for continuous development of all existing members.

All induction sessions for new members are facilitated by the CEO and supported by visits to all areas of deliver in the charity and subsidiaries. This is an opportunity for the new member to familiarise themselves with certain key working issues of the organisation, structure, ethos and working practice as well as give them a grounding for current and future initiatives goals and also risks.

In summary:

• « The obligations of trustees and their roles and responsibilities.

• • The main documents which set out the operational framework for the charity include the memorandum and articles of association.

• « Resourcing and the current financial position as set out in the latest published accounts. « Future plans and objectives.

An induction pack has also been created which will act as a resource throughout their time with the company — this outlines most of the issues raised in induction as well as a number of other useful pieces of information.

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DISABILITY DIRECT

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

TheOrganisationaldirectors of thestructurecompany, also charity trustees for the purposes of charity law under the company’s Articles, are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee must be elected to the post and must be reelected at the next Annual General Meeting.

The build up of the Management Committee must be reflective of the diversity of the community which we serve and therefore a majority of the Committee must be disabled people. A proportion of this committee are also service users who have been actively encouraged to become part of our membership and take an active role in the organisation.

All trustees are required to complete a skills ‘CV' which highlights what particular attributes they will be able to contribute to the organisation. This enables the organisation to recruit new members to the Committee to fill skills shortages.

Disability Direct's Management Committee has 7 places filled at present by members with a wide variety of professional and personal backgrounds. Meeting on a bi-monthly basis, the MC is responsible for the strategic direction and policy of the Charity. The company secretary also sits on this committee but, along with two observers, has no voting rights.

Day to day responsibility of the running of the organisation and provision of its services is delegated to the Chief Executive.

The Chief Executive has responsibility for ensuring that the Charity delivers the services specified and that Key Performance Indicators (KPI's) are achieved.

ThePay policydirectorsforconsider senior staffthe board of directors, who are the Charity’s trustees, and the senior management team comprise the key management personne! of the charity In charge of directing and controlling, running and operating the Charity on a day-to-day basis. All directors give of their time freely and no director received remuneration in the year. Details of all directors’ expenses and related party transactions are disclosed in notes 10 and 22 to the accounts.

The pay of the senior staff is reviewed annually and normally increased in accordance with average earnings.

Related parties

“to facilitate independent living opportunities for disabled people”,

the organisation works towards and in-line with local and national government agendas including:

Implementation of Equality and Human Rights Provision of the Dept of Health Direct Payments & Personal Budgets scheme Personalisation in Derby City Diverse Carers Additionally, the organisation works with other groups in the city with similar aims including smalter self-help groups.

The charity has three wholly controlled subsidiary companies, The Disability Syndicate Limited, Nimbus Disability and The Send Dynamic: The trading subsidiary companies donate surpluses directly to Disability Direct.

AuditorIn accordance with the company's articles, a resolution proposing that Azets Audit Services be reappointed as auditor of the company will be put at a General Meeting.

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DISABILITY DIRECT

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The trustees’ report was approved by the Board of Trustees. LEE Seed = sieass TrusteeDated: — \2. 25

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DISABILITY DIRECT

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 ————_—_eeeeeeei The trustees, who are also the directors of Disability Direct for the purpose of company law, are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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DISABILITY DIRECT

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF DISABILITY DIRECT

Opinion We have audited the financial statements of Disability Direct (the ‘charity’) for the year ended 31 March 2025 which comprise the Group Statement of Financial Activities, the Group and Parent Charitable Company Balance Sheets, the Group and Parent Charitable Company Cash Flow Statements and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation iS applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Accounting Practice), Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted

In our opinion, the financial statements: - give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its - incoming resources and application of resources, for the year then ended; and have been Properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice: - have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for OUr opinion. Conclusions relating to going concern In auditing the financial Statements, we have Concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast Significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. relevantOur responsibilitiessections of thisandreport.the responsibilities of the trustees with respect to going concern are described in the Other information The other information Comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are resporisible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies Or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial Statements themselves. If, based on the work we have performed, we conclude that there is 4 material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our Opinion: report: or - the information given in the financial Statements is inconsistent in any material respect with the trustees’ - sufficient accounting records have not been kept; or - the financial statements are not in agreement with the accounting records: or - we have not received all the information and explanations we require for our audit.

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DISABILITY DIRECT INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF DISABILITY DIRECT Ss Responsibilities of trustees As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial Statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www. frc.org.uk/auditorsresponsibilities, This description forms part of our auditor's report.

Extent to which the audit was considered capable of detecting irregularities, including fraud Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council's website, to detect material misstatements in respect of irregularities, including fraud. We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud. proceduresIn response whichto theincluded:risk of irregularities and non-compliance with laws and regulations, including fraud, we designed » Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud; « Reviewing minutes of meetings of those charged with governance: + Assessing the extent of compliance with the laws and regulations considered to have a direct material + effect on the financial statements or the operations of the entity through enquiry and inspection: Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations; + Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

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DISABILITY DIRECT

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF DISABILITY DIRECT

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Mark Jackson FCA DChA (Senior Statutory Auditor) for and on behalf of Azets Audit Services

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Chartered Accountants Statutory Auditor

Westpoint Lynch Wood Peterborough Cambridgeshire United Kingdom PE2 6FZ

Azets Audit Services is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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DISABILITY DIRECT

CONSOLIDATED BALANCE SHEET

AS AT 31 MARCH 2025

	Notes	£	2025	£	2024 £	£
Fixed assets Tangibleassets	16			515,643		538,913
Current assets Stocks Debtors Cash atbankand inhand	18 19	39,968 410,622 4,258,076			11,604 443,907 729,078
		4,708,666			1,184,589
Creditors: amounts falling due within oneyear	20	(3,487,023)			(280,865)
Netcurrentassets				4,221,643		903,724
Totalassetslesscurrent liabilities				4,737,286		1,442,637
Income funds Restrictedfunds Designatedfunds Unrestricted funds	24			312,413 827,555 597,318		407,173 239,385 796,079
				1,737,286		1,442,637

The group is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025, although an audit has been carried out under section 144 of the Charities Act 2011. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees OM ......-:----rer eee

R Wood Trustee

Company Registration No. 03891119

-13-

DISABILITY DIRECT

BALANCE SHEET

AS AT 31 MARCH 2025

	Notes	€	2025	£	£	2024	£
Fixed assets Tangibleassets	46			389.756			416.159
Current assets Debtors Cash atpankand inhand	49	1,081,188 383,827			832,384 210,711
		1 464,815			1,043,095
Creditors: amounts failing due within	29	(129,413)			(68.063)
one year				1,335,402			975,032
Net current assets Totalassets jesscurrent liabilities				1,725,168			4,391,191
income funds Restricted funds Designated funds	24			312,413 77 35 1,335,402			407.173 65, 85 918,833
Unrestricted funds				1.725.168			1,391,191

The group is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006. for the year ended 3" March 2025. although an audit has oeen carried out under section 144 of the Chanties Act 2011 The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect Lo aucuunting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006. for the year in question in accordance with section 476 These financial statements nave been prepared in accordance with the provisions applicable to companies subject to the small companies regime Vt The financial statements were approved by the Trustees on 3 - ve is 25 R Wood Trustee

Company Registration No. 03891119

_44-

DISABILITY DIRECT

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

SS

==> picture [494 x 272] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |Notes|£|£|£|£| |Cash|flows|from|operating|activities| |Cash generated|from|operations|29|3,304,722|90,549| |Investing|activities| |Purchase|of tangible|fixed|assets|(80,528)|(135,500)| |Proceeds from|disposal|of tangible|fixed| |assets|1,062|-| |Investment|income|received|303,742|109,221| |Net cash|generated|from/(used|in)|investing| |activities|224,276|(26,279)| |Net|cash|generated|from|financing|activities|-|=| |Net increase|in cash|and cash|equivalents|3,528,998|64,270| |Cash|and cash|equivalents|at beginning|of year|729,078|664,808| |Cash and cash|equivalents|at end|of year|4,258,076|729,078|

----- End of picture text -----

aee -15-

DISABILITY DIRECT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

• 1 Accounting policies

Charity information

Disability Direct is a private company limited by guarantee incorporated in England and Wales. The registered office is The Richard Shaw Centre, 20 Royal Scot Road, Pride Park, Derby, DE24 8AJ.

• 1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The Statement of Financial Activities and Balance Sheet consolidate the financial statements of the charity and its subsidiary undertakings. The results of the subsidiaries are consolidated on a line by line basis. No separate SOFA has been presented for the charity alone as permitted by section 408 of the Companies Act 2006.

• 1.2. Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

• 1.3. Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the accounts. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Where funds are in deficit they are charged against unrestricted funds.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

• 1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Income from government and other grants are recognised when the charity has entitlement to the funds, and performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Cash donations are recognised on receipt.

-16-

DISABILITY DIRECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

ICi—~TR 1 Accounting policies (Continued)

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. All expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measure reliably. Expenditure is classified under headings that aggregate all costs relating to the category as follows: Cost of raising funds are those incurred in seeking voluntary contributions, organising fund raising events and the costs of running the trading subsidiaries. Expenditure on charitable activities includes the costs of running the charity to further the purposes of the charity and their support costs. Irrecoverable VAT is allocated to the cost heading within the Statement of Financial Activities to which it relates.

All costs are directly allocated to either the cost of raising funds, charitable activities or governance costs.

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings	25 years
Leasehold land and buildings	Term oflease
Equipment & vehicles	4 years
Fixturesandfittings	4years

Equipment and computer equipment costing more than £500 is capitalised.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

ag88100000 -17-

DISABILITY DIRECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

• 1 Accounting policies

(Continued)

1.7. Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

• 1.8 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present vaiue of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

-18-

DISABILITY DIRECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

a 1Accounting policies (Continued)

4.11 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are

received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

• 1.12 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

	Unrestricted funds	Restricted funds	Total	Unrestricted funds	Restricted funds	Total
	2025 £	2025 £	2025 £	2024 £	2024 £	2024 £
Donationsand gifts Grants received	4,075 59,895	- 333,323	4,075 393,218	8,044 160,982	- 159,656	8,044 320,638
	63,970	333,323	397,293	169,026	159,656	328,682

——————————————

nae

-19-

DISABILITY DIRECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

3	Donations and legacies						(Continued)
	Grants receivable for	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	core activities	funds	funds		funds	funds
		2025	2025	2025	2024	2024	2024
		£	£	£	£	£	£
	National Heritage Grant	8,683	-	8,683	34,732	-	34,732
	CommunityAction Advice
	Network	28,150	-	28,150	42,610	-	42,610
	NHS Derby & Derbyshire	-	113,500	113,500	-	93,315	93,315
	Key 2 Care	-	20,000	20,000	-	-	-
	Skills for Care	.	61,000	61,000	-	-	-
	SCOPE	-	-	-	35,000	-	35,000
	Garfield Weston
	Foundation Grant	-	10,000	10,000	-	-	-
	PA Register	-	6,542	6,542	-	-	-
	National Lottery
	Community Fund	-	33,149	33,149	-	65,341	65,341
	Derbyshire Direct	5	89,132	89,132	-	.	-
	Other	23,062	-	23,062	48,640	1,000	49,640
		59,895	333,323	393,218	160,982	159,656	320,638
4	Other trading activities
						Total	Total
						2025	2024
						£	£
	Income - Charity					465,566	452,483
	Rent					17,648	24,808
	Trading income - subsidiaries					2,976,811	2,339,678
	Othertradingactivities					3,460,025	2,816,969

4 Other trading activities

5 Investments

		Unrestricted	Unrestricted
		funds	funds
		2025	2024
		£	£
Interest	receivable	303,742	109,221

• 20 -

DISABILITY DIRECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

SSii oe095800 eo 6 Charitable activities Unrestricted 2024 funds 2025 £ £ Access to Work 4,214 - 7 Raising funds

	Unrestricted	2024
	funds
	2025
	£	£
Access to WorkWork	4,214	-
Raising funds
	Unrestricted	Unrestricted
	funds	funds
	2025	2024
	£	£
Commercial trading operations Trading subsidiaries’ cost ofsales Othercosts Staffcosts Depreciation and impairment	3,278 954,580 1,318,476 46,689	16,519 847 736 1,067,421 31,043
	2,323,023	1,962,719

880 -21-

DISABILITY DIRECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

==> picture [500 x 513] intentionally omitted <==

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |8|Charitable|activities| |Total|Total| |2025|2024| |£|£| |1,009,381|715,177| |StaffDepreciationcosts|and impairment|104,22948,829|49,32989,258| |PremisesEquipmentcosts and maintenance|19,37735,179|52,0148,903| |TelephonePrinting,|postage and stationery|10,176|(534)| |Staff expenses and training|54,913|17,015| |Advertising|and|promotions|23,942|31,789| |124|484|30,376| |ConsultancyLegal and professional fees|22,23924,816|33,39122,571| |Miscellaneous|expenses|6,591|6,846| |Bank|charges|21,483|34,968| |Supplies| |1,505,639|1,091,103| |Grant funding|of activities|42,220|52,332| |Share|of governance costs (see note|10)|22,525|17,050| |1,540,384|1,160,485| |AnalysisUnrestrictedby|fundsfund|4,112,301|4,010,182| |428,083|150,303| |Restricted|funds| |1,540,384|1,160,485| |2025|2024| |9|Net movement|in|funds|£|£| |The|net movement|in funds|is|stated|after charging/(crediting):| |Fees payable for the audit of the|charity's financial statements|6,840|6,500| |Depreciation|of owned|tangible fixed assets|95,518|80,372| |Loss on disposal|of tangible|fixed|assets|7,218|-|

----- End of picture text -----

-22-

DISABILITY DIRECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

ee.

10 Support costs

==> picture [467 x 141] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Support|Governance|2025 Support|costs|Governance|2024| |costs|costs|costs| |£|£|£|E|£|£| |Audit fees|-|22,525|22,525|-|17,050|17,050| |-|22,525|22,525|-|17,050|17,050| |Analysed|between| |Charitable|activities|-|22,525|22,525|:|17,050|17,050|

----- End of picture text -----

11 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. 12 Employees

The average monthly number of employees during the year was:

==> picture [470 x 172] intentionally omitted <==

----- Start of picture text -----
||||| |---|---|---|---| |2025|2024| |Number|Number| |90|70| |Employment costs|2025|2024| |£|£| |Wages and|salaries|1,977,765|1,524,407| |Social|security costs|172,011|126,998| |Other pension|costs|178,081|131,193| |2,327,857|1,782,598|

----- End of picture text -----

The number of employees whose annual remuneration was more than £60,000 is as follows:

==> picture [471 x 96] intentionally omitted <==

----- Start of picture text -----
||||| |---|---|---|---| |2025|2024| |Number|Number| |£60,001|- £70,000|3|-| |£70,001|- £80,000|1|2| |£80,001|- £90,000|4|1| |£100,001|- £110,000|4|-| |£110,001|- £120,000|4|.|

----- End of picture text -----

aeee

-23-

DISABILITY DIRECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

==> picture [489 x 412] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |12|Employees|(Continued)| |Remuneration|of key|management|personnel| |The|remuneration|of key|management|personnel|was|as|follows:| |2025|2024| |£|£| |Aggregate|compensation|625,287|499,486| |13|Auditor's|remuneration| |The|analysis|of|auditor's|remuneration|is|as|follows:| |Fees|payable|to|the|charity's|auditor|and|associates:|2025|2024| |£|£| |Audit|of the|charity's|annual|accounts|6,840|6,500| |Other|services|to|the|group| |-|the|audit|of the|charity's|subsidiaries|15,685|10,550| |Total|audit|fees|22,525|17,050| |14|Other|expenditure| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |Net|loss|on|disposal|of tangible|fixed|assets|7,218|-|

----- End of picture text -----

15 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

• 24 -

DISABILITY DIRECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

SC—@AAII

16	Tangible fixed assets Group	Freeholdland and buildings	Leasehold land and	Equipment& vehicles	Fixturesand fittings	Fixturesand fittings	Total
			buildings
		£	£	£		£	£
	Cost At 1 April2024 Additions Disposals	935,543 - -	14,165 4,372 -	463,703 33,574 (2,071)		165,159 42,582 (17,205)	1,278,570 80,528 (19,276)
	At 31 March 2025	935,543	18,537	195,206		190,536	1,339,822
	Depreciation and impairment At 1 April2024 Depreciation charged intheyear Eliminated in respect ofdisposals	550,872 37,422 -	14,165 - -	125,525 16,110 (435)		49,095 41,986 (10,561)	739,657 95,518 (10,996)
	At31 March2025	588,294	14,165	141,200		80,520	824,179
	Carrying amount At31 March 2025	347,249	4,372	54,006		110,016	515,643
	At31 March 2024	384,671	-	38,178		116,064	538,913
	Charity	Freehold landand buildings £	Leasehold landand buildings £	. ie £	.	anes g £	Total £
	At 1 April2024 Additions	918,393 -	31,316 4,372	151,686 45,110		30,375 2,844	1,131,770 22,326
	At31 March 2025	918,393	35,688	166,796		33,219	1,154,096
	Depreciation and impairment At 1 April2024 Depreciation charged intheyear	544,625 33,881	22,433 3,541	121,346 9,808		27,207 1,489	715,611 48,719
	At 31 March2025	578,506	25,974	131,154		28,696	764,330
	Carrying amount At 31 March 2025	339,887	9,714	35,642		4,523	389,766
	At31March2024	373,768	8,883	30,340		3,168	416,159

ungy9819109100

-25-

DISABILITY DIRECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Fixed asset investments

						Total
						£
	Cost or valuation
	Carrying amount
	At 31 March 2025					=
	At 31 March 2024					-
18	Stocks			Group		Company
			2025	2024	2025	2024
			£	£	£	£
	Raw materials and consumables		39,968	11,604	-	-
19	Debtors
				Group		Company
			2025	2024	2025	2024
	Amounts falling due within one year:		£	£	£	£
	Trade debtors		254,662	268,380	73,653	68,933
	Amounts owed by subsidiary undertakings		-	-	962,526	725,226
	Other debtors		38,090	38,090	-	2,609
	Prepayments and accrued income		117,870	137,437	45,009	35,616
			410,622	443,907	1,081,188	832,384
20	Creditors: amounts falling due within	one year
				Group		Company
			2025	2024	2025	2024
			£	£	£	£
	Other taxation and social security		177,652	117,122	7,295	10,388
	Deferred income	22	6,247	-	-	-
	Trade creditors		46,487	65,504	23,429	22,489
	Other creditors		3,183,311	35,158	83,720	26,131
	Accruals		73,326	63,081	14,969	9,055
			3,487,023	280,865	129,413	68,063

The overdraft facility of the charity is secured as a first and only legal charge over the Disability Enterprise Centre, 20 Royal Scot Road, Pride Park, Derby, DE24 8AJ, by the Unity Trust Bank Plc. Unity Trust Bank Plc also has an unlimited cross guarantee between Disability Direct and The Disability Syndicate Limited.

• 26 -

DISABILITY DIRECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

nn anna

==> picture [489 x 62] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |21|+|Retirement|benefit schemes|2025|2024| |Defined|contribution schemes|£|£| |Charge|to|profit or loss|in|respect|of defined|contribution|schemes|178,081|131,193|

----- End of picture text -----

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

22 Deferred income

==> picture [468 x 228] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Grants|6,247|-| |Deferred|income|is|included|in|the|financial|statements|as|follows:| |2025|2024| |£|£| |Deferred|income|is|included|within:| |Current|liabilities|6,247|-| |MovementsDeferred|incomein|theatyear:1|April|2024|-|-| |Resources|deferred|in|the|year|6,247|-| |Deferred|income|at|31|March|2025|6,247|-|

----- End of picture text -----

nai -27-

DISABILITY DIRECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

23 Designated funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Group

	Balance at	Transfers	Balance at	Transfers	Balance at
	1 April 2023		1 April 2024		31 March 2025
	£	£	£	£	£
Funds within subsidiaries	-	51,446	51,446	9,879	61,325
Fixed assets	-	187,939	187,939	15,291	203,230
Nimbus	-	-	-	398,000	398,000
Syndicate	-	-	-	165,000	165,000
	-	239,385	239,385	588,170	827,555

The funds within subsidiaries fund represents the net assets retained by the subsidiaries and are therefore not readily available within the charity.

The Nimbus and Syndicate funds represent funds ringfenced within the reserves policy of the group to ensure that, in the event of a downturn in income of those subsidiaries, that their operations, which support the charitable objects of the charity, will be able to continue at least in the short term.

Charity

			Balance at	Transfers	Balance at	Transfers	Balance at
		1	April 2023		1 April 2024		31 March 2025
			£	£	£	£	£
Fixed	assets		.	65,185	65,185	12,168	77,353
			-	65,185	65,185	12,168	77,353

~ 28 -

DISABILITY DIRECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Ena

24 ~=Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Group and Charity		Movement	in funds		Movement	infunds
	Balance at. 1 April	Incoming resources	Resources Balance at expended 1 April 2024		Incoming resources	Resources expended	Balance at 31 March 2025
	2023 £	£	£	£	£	£	£
NewBuilding Project	385,063	-	(36,325)	348,738	-	(36,325)	312,413
CommunityTransport Association -Minibus PCC - Hate Crime NHS Derby&Derbyshire	4,476 8,281 -	- - 93,315	(2,240) - (45,397)	2,236 8,281 47,918	- - 113,500	(2,236) (8,281) (161,418)	- - -
National Lottery Community Fund	-	65,341	(65,341)	-	33,149	(33,149)	-
Plot to Plate Garfield Weston Key 2 Care SkillsforCare PARegister Derbyshire Direct	- - - - . -	1,000 - - . - -	(1,000) - - - . -	- - - - - -	- 10,000 20,000 61,000 6,542 89,132	- (10,000) (20,000) (61,000) (6,542) (89,132)	- - - - - -
	397,820	159,656	(150,303)	407,173	333,323	(428,083)	312,413

EEE -29-

DISABILITY DIRECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

24 Restricted funds

(Continued)

New Building Project

The purchase of the building in Pride Park was financed by East Midlands Development Agency and Derby City Council LPSA2.

Minibus

A one-off grant from Community Transport for the purchase of a new Fiat 17-seater wheelchair accessible minibus for use by projects within the group as well as other community organisations in the city.

Masonic Charitable Foundation (Plot to Plate)

This grant funds a part time member of staff for 2 years to coordinate the Plot to Plate project. The project allows disabled and elderly people to work on a fully accessible safe, supported allotment and provides activities and volunteering opportunities to local communities.

Tesco's Bags of Help (Plot to Plate)

This grant funds 2 experienced horticultor sessional workers (seasonal) to support the P2P coordinator and provides gardening activity based workshops and outreach.

Police and Crime Commissioner for Derbyshire (Hate Crime Project)

The Hate Crime project supports victims of disability related hate crime and provides training and workshops to charities, schools, colleges and community groups across Derbyshire. The grant funds a 25 hour post and covers travel and volunteer expenses.

Severn Trent Community Fund (Plot to Plate)

This grant funds the Project Coordinator post, materials, and sessional worker costs to build the second accessible allotment and to run the activities on the existing allotment.

DPO COVID-19 Emergency Fund

This project was set up to provide the Employment advocacy support to disabled people during the COVID pandemic. The grant funds an Employment Advocate for 25 hours per week, specialist welfare rights support and other overhead costs.

Derby Sound Lottery Grant

This grant funded a 6 month project and secured a self-employed Station Manager to run training sessions and outreach through the station. Funds were also used to improve the studio and update IT and broadcasting equipment.

Lottery befriending service

Funds were provided to run a pilot care in the community project ‘My Neighbour’ supporting those isolated due to the pandemic. The grant paid for a current member of staff to recruit and manage volunteer support workers.

Barclays UK COVID-19 fund

As the lottery funded pilot scheme was coming to an end, we created the 'Community Cares' project to ensure people were still being supported. The project employs a Volunteer Coordinator and Community Engagement Officer, both working 28 hours a week.

DCC - The Enabled Centre

The grant funds the core costs of the Enabled Centre to enable it to continue to function through the period of the pandemic.

-30-

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DISABILITY DIRECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

26 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

	2025	2024
	£	£
Within one year	91,684	101,892
Between two and five years	235,875	327,559
	327,559	429,451

27 Related party transactions

Transactions with related parties

During the year the charity entered into the following transactions with related parties:

During the year the group was charged consultancy fees totalling £15,333 (2024: £50,987) by A Raju & Associates Limited of whom A Raju, the Chief Executive Officer (to September 2024) of Disability Direct, is a director and shareholder. Amounts due to A Raju & Associates Limited at the year end totalled £nil (2024: Enil),

28 ~=Third party cash at bank

At 31 March 2025, the group had cash at bank of £12,864,732 (2024: £15,010,298) which is held in separate accounts on behaif of third party managed account and payroll users and therefore not included in the balance sheet of The Disability Syndicate Limited. At the year end £3,000,000 (2024 - fnil) of those balances was held in the main company bank account and is therefore recognised on the balance sheet along with a corresponding creditor.

~32-

DISABILITY DIRECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

==> picture [491 x 238] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |TA| |29|Cash|generated|from|operations|2025|2024| |£|£| |Surplus for the|year|294,649|131,668| |Adjustments|for:| |Investment income recognised|in|statement|of|financial|activities|(303,742)|(109,221)| |Loss|on|disposal|of tangible|fixed|assets|7,218|-| |Depreciation|and|impairment of tangible|fixed|assets|95,518|80,372| |Movements|in|working|capital:| |(Increase)|in stocks|(28,364)|(11,604)| |Decrease/(increase)|in|debtors|33,285|(51,261)| |Increase|in|creditors|3,199,911|50,595| |Increase|in|deferred|income|6,247|-| |Cash|generated from|operations|3,304,722|90,549|

----- End of picture text -----

30 Analysis of changes in net funds

The charity had no material debt during the year.

ggg - 33 -