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2021-03-31-accounts

HARROW ASSOCIATION OF DISABLED PEOPLE (A company limited by guarantee)

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Charity No. 1080505 Company No. 03946731

HARROW ASSOCIATION OF DISABLED PEOPLE

CONTENTS

Page
Reference and Administrative Information 1
Report of the Management Committee 2 - 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Statement of Cash Flows 12
Notes to the Accounts 13 - 19

3

HARROW ASSOCIATION OF DISABLED PEOPLE

REFERENCE AND ADMINISTRATIVE INFORMATION

Status

The organisation is a charitable company limited by guarantee incorporated on 8 March 2000 and registered as a charity on 2 May 2000.

The company was established in accordance with the Memorandum of Association which incorporates the objects and powers of the charitable company and is governed by its Articles of Association. Under those Articles, the members of the Management Committee, being the Board of Directors, are elected to serve for a period of 1 year, subject to ratification at each Annual General Meeting. The Board of Directors will have at least 80% individual disabled people. The members of the Management Committee are also the Trustess of the charity

Charity Harrow Association of Disabled People

Company Number 03946731

Charity Number 1080505

Management Committee

Adam Gabsi, Chair Louise Weldon, Joint Vice Chair (Resigned 23/10/2021) Maria Lobo, Joint Vice Chair (Resigned 20/04/2021) Elizabeth Hugo Jean Lammiman Krishnapillai Suresh Stephen McLelland (Resigned 01/12/2020) Julie Browne Mary Newman (Resigned 01/12/2020) Charles Newman (Resigned 01/12/2020) Marcia Anthony Dr Jagdish Dave Suzanne Dalfoss Diana Hardman (Resigned 01/12/2020) Christopher Stewart (Resigned 01/12/2020) Co-opted Trustees Gladys Janes, Staff Representative

Secretary Ushma Shah

Sub-committee Key Finance and General Purpose Sub-committee Adam Gabsi Marcia Anthony Elizabeth Hugo

Management team Nigel Long Chief Executive

Registered Office and operational address

The Wealdstone Centre, 38 - 40 High Street, Wealdstone, HA3 7AE

Independent Examiner

David Passey, Landau Morley LLP, 325 - 327 Oldfield Lane North, Greenford, Middlesex, UB6 0FX

Bankers

CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Mailing, Kent ME19 4JQ Metro Bank, One Southampton Row, London WC1B 5HA

1

HARROW ASSOCIATION OF DISABLED PEOPLE

REPORT OF THE MANAGEMENT COMMITTEE FOR THE YEAR ENDED 31 MARCH 2021

The Management Committee who are directors of the company for Companies Act purposes and trustees for the charity for Charity Law purposes presents its report and the financial statements for the year ended 31 March 2021.

The annual financial statements have been prepared in accordance with the accounting policies set out in note 1 of the annual financial statements and comply with the charitable company's Memorandum and Articles of Association, the Companies Act 2006 and the Statement of Recommended Practice, 'Accounting and Reporting by Charities', applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (as amended for accounting periods commencing from 1 January 2016). This report has been prepared having taken advantage of small companies' exemption.

OBJECTIVES AND ACTIVITIES

Objectives of the charity

The charitable company’s objectives are to create a fully inclusive society where disabled people enjoy equality of opportunity as a right, not a privilege. To achieve this, the charitable company operates a number of projects to assist disabled people. There have been no changes in the charitable company's objects since the last management committee report.

The charity's mission statement is:

To promote and bring about inclusion and equality for all disabled people in all areas of life by:

Strategies for achieving objectives

Strategies include a range of mechanisms: awareness raising, campaigning and service provision.

The charity operates a number of services for disabled people in Harrow, with some services being available to people outside of the borough.

Services are funded in four ways:

Services funded by the Clinical Commissioning Group, NHS Harrow are:

Social enterprise activities include:

2

HARROW ASSOCIATION OF DISABLED PEOPLE

REPORT OF THE MANAGEMENT COMMITTEE (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Social enterprise activities include (continued):

Services funded by grant funders:

Other work includes:

HAD also takes a role in consultation and representation in local issues affecting disabled people in Harrow.

When deciding on activities and events, HAD's Trustees pay due regard to the Charity Commission's guidance on public benefit.

ACHIEVEMENTS AND PERFORMANCE

Review of performance against objectives:

Objectives for 2020/ 2021 were:

  1. Continuing to work with children, young people and local community members, to engender good attitudes regarding equality and disability in future generations.

We have continued and increased our children's activities especially over the pandemic through provision of activities via Zoom. Actvities provided were arts and craft packs, cooking classes and when permitted social events.

  1. To continue to increase independent sources of funding.

New funding was acquired from City of London to set up a Deaf equipment bank. Additional funding was acquired from Harrow Council to prevent isolation for vunerable service users over the pandemic. This included providing food packs, making telephone contact and signposting.

  1. To continue providing high quality services to disabled people.

All services at HAD continued to be provied from staff working from home.

  1. To ensure that representation and campaigning continues for disabled people in response to need. This has continued

  2. Continue to raise awareness of equality, particularly disability equality. The board and its members continually raise issues with the local council and challenge them in their decison making.

3

HARROW ASSOCIATION OF DISABLED PEOPLE REPORT OF THE MANAGEMENT COMMITTEE (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

To continue to achieve our aims, HAD's future strategy includes:

  1. Continuing to work with children, young people and local community members, to engender good attitudes regarding equality and disability in future generations.

  2. To continue to increase independent sources of funding.

  3. To continue providing high quality services to disabled people.

  4. To ensure that representation and campaigning continues for disabled people in response to need.

  5. Continue to raise awareness of equality, particularly disability equality.

Review of activities

The charitable company operates a number of projects to empower, and to support equality and quality of life opportunities for all disabled people, and to provide services for those people within the local community.

The charity received funding from the local authority and other charitable organisations. The charity earned a significant income from its' independent trading activity.

The charity achieves its objectives, as defined above through the provision of a number of services including:

Advocacy - support to enable disabled people to fight for their rights in many spheres of public and private life;

Information - a wide range of information on aspects of living with a disability, both in HAD's offices and externally;

Welfare Benefits - casework and support to complete applications for a wide range of benefits; Direct Payment Support Services - for all who have been assessed by Harrow Council as needing care, this team offers support on how to recruit, manage and work with carers, and manage other aspects of receiving Direct Payments;

Red Brick Cafe, which provides work experience to people with learning or other disabilities, operates as a community cafe, and offers rooms which can be booked for community use. The intention is to develop the model towards providing a wider range of independent living functions, and some of this work has started, e.g. around safeguarding, and around increased customer services skills;

Hearing Aids maintenance - support to hearing aids users in maintaining and cleaning their aids; Changes Nightclub - as part of our Community Link Up project, an integrated nightclub for people with learning disabilities to bring their friends to;

Employment Advice and Guidance - for disabled people who are seeking work and work experience; Deaf Services - a range of services, including: general information support; Equipment resource room, Drop in for BSL users, signed coffee morning, Basic BSL classes, Communication agency for people needed support with BSL communication, lip reading, etc;

Basic BSL training - training in BSL communication for groups of adults and children; Disability Adviser - support to disabled people employed by Harrow Council;

Campaigning - support for mediation and campaigning activities which promote the rights and equality available to disabled people;

4

HARROW ASSOCIATION OF DISABLED PEOPLE

REPORT OF THE MANAGEMENT COMMITTEE (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Equality Training - training in Disability Equality, Deaf Awareness and Living and Working with PA's; Provision of useful products and information - e.g. sessions on using the DDA, sales of RADAR keys, distribution of light bulbs, etc;

Payroll service - a service for people who have employed personal assistants through their Direct Payment and need support to run the payroll for them;

Support Brokerage - a service for people who need additional support in order to safely manage their Direct Payments;

Managing money - as well as helping individuals learn to manage money, we now run a service which holds appointeeship, and manages day to day expenditure for people who do not have capacity to manage on their own;

Children's learning groups - as part of our community Link Up work we run classes for children to learn IT, numeracy and literature on a Saturday morning;

Adult learning groups - as part of our community Link Up work we run groups for adults to learn IT, numeracy and literature on a Saturday morning;

One off / short sessions groups - we have run a number of short session groups helping people to learn independence skills such as healthy cooking;

Creative sessions - we have run a number of arts based sessions for adults and children;

Children's' activities - including dance classes, 1:1 junior club, and social outings and activities; and

ASAP groups - we have meetings and outings specifically for people on the Autism and Asperger's spectrum

AMOS - A new service that started at the end of 2019 but being more vital over the pandemic. The services mentors adults on the autism spectrum to live independently.

FUTURE STRATEGY

In order to support HAD's main aim of equality for all disabled people, much of future focus is on attitude changing and improvement of accessibility for disabled people. In addition, we aim to secure the financial future of the organisation for as long as it is needed. HAD has drawn up a 4 year business plan with a view to becoming less dependent on external funding. It has a medium term financial strategy and a vision strategy up to 2030.

To achieve these aims, our future strategy involves:

  1. Continuing to increase work with children and young people to engender good attitudes regarding equality and disability in future generations;

  2. Continue to develop and raise the profile and use of our Disability Equality services, such as our training, access auditing and British Sign Language support;

  3. Increase peer support and evaluation work;

  4. Increase services offered in line with the Self Directed Support agenda;

  5. Secure additional funding to support key services such as Welfare Benefits and Advocacy.

  6. Continue to access maximum staffing levels at least costs to HAD, by supporting projects which also help those who need the work;

  7. Continue all current high standards of service provision;

  8. Continue to raise awareness of and commitment to, equality principles in Harrow;

  9. Work on organisational format such as merger which will increase long term sustainability;

  10. 10.Develop services in NW London;

  11. 11.Consider merger, acquisition and collaborative activities which are in HAD's interests; and

  12. Campaigning and awareness raising activities may need to increase as cuts increasingly affect disabled people.

FINANCIAL REVIEW

The net movement in funds amounted to a surplus of £68,866. The surplus was split between restricted funds of £29,919 and unrestricted funds of £38,947. The accumulated funds at 31 March 2021 were £442,784 of which £80,314 will be utilised on restricted projects and £362,470 is attributable to unrestricted funds.

5

HARROW ASSOCIATION OF DISABLED PEOPLE

REPORT OF THE MANAGEMENT COMMITTEE (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Reserves Policy

The management committee has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (the 'free reserves') held by the charity should be between 3 and 6 months of expenditure (approximately between £90,000 and £180,000). At this level the management committee feel that they would be able to continue the current activities of the charity. In the event of a significant drop in funding, it would be necessary to consider how the funding would be replaced or the activities changed.

Investment Policy

The Management Committee has the power to invest in such assets as they see fit. On a day to day basis, the charity invests the funds that are surplus to immediate requirement in a high interest bank account with a market competitive rate of return.

Risk Review

As the impact of Covid 19 became apparent, The Management Committee undertook risk assessments for the whole charity both financial and non-financial. They implemented appropriate guidelines and systems to mitigate these risks. These procedures have been reviewed regularly to ensure that they meet the needs of the charity.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitutional and organisational structure

Harrow Association Of Disabled People ("HAD") is a charitable company, limited by guarantee, incorporated on 8 March 2000 and registered as a charity on 2 May 2000.

The charitable company was established in accordance with the Memorandum of Association which incorporates the objects and powers of the charitable company and is governed by its Articles of Association. Under those Articles, the Management Committee, being the Board of Directors, are elected to serve for a period of 1 year. The Management Committee board will have at least 80% individual disabled people.

The charity is governed by a management committee, with day to day operations being undertaken by the Chief Executive and the organisation's management.

The Management Committee meets six times a year to oversee the management of the charitable company. Operational decisions are delegated to the sub-committees, who have delegated responsibility. The Finance & General Purposes subcommittee meets bi-monthly.

The subcommittees are made up of Trustees and relevant staff members.

Recruitment and appointment of Trustees

Trustees are recruited from the charitable company's membership, and through organisations which share a common purpose. Only individual members can vote at the AGM, and at board meetings. Once potential Trustees are identified they are invited to attend Management Committee meetings as observers.

Trustees are appointed at the AGM by a membership vote. The Trustees can co-opt members during the year, who are then ratified at the next AGM.

The Trustees invite London Borough of Harrow to appoint Council representatives to the board.

6

HARROW ASSOCIATION OF DISABLED PEOPLE

REPORT OF THE MANAGEMENT COMMITTEE (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Induction and training of Trustees

New Trustees are given an induction pack which details their responsibilities and opportunities as Trustees. They are also introduced to the staff team and familiarised with the operation of the charitable company. Trustees are offered opportunities to develop their skills by attending courses through the year as and when appropriate.

All trustees are required to complete safeguarding training and a DBS certificate.

Volunteers

The charity is grateful for the efforts of our volunteers who are involved in administration and service provision. In addition the management committee all provide their time freely to the charity. We recognise that HAD could not exist without our Board members and operational volunteers.

Public benefit

The trustees confirm that they have complied with the duty in section 2 (1) (b) of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit, 'Charities and Public Benefit'.

Responsibilities of the Management Committee

The Management Committee is responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the Management Committee to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Management Committee is required to;

Members of the Management Committee

Members of the Management Committee, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year are set out in the Legal and Administrative Information page at the beginning of this report.

Members of the management committee guarantee to contribute an amount not exceeding ₤1 to the assets of the charitable company in the event of winding up. The total number of guarantees at 31 March 2021 was 16.

7

HARROW ASSOCIATION OF DISABLED PEOPLE

REPORT OF THE MANAGEMENT COMMITTEE (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Going Concern

At the time of approving the financial statements, the Trustees are confident that the charity has adequate resources to support the current level of expenditure and to continue in operational existence for the foreseeable future. The Trustees have, however recognised that Covid 19 has had a significant impact on the activities of the charity. The Red Brick cafe and offices are now back to normal, however some staff continue to work from home. The management committee has secured Government funding and other charitable trust funding to cover core and service costs.The Trustees will continue to evaluate the financial impact of the situation.

Independent Examiner

David Passey has been re-appointed as Independent Examiner.

Approved by the Management Committee on 07 December 2021 and signed on its behalf by:

Adam Gabsi Chair

8

HARROW ASSOCIATION OF DISABLED PEOPLE

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF HARROW ASSOCIATION OF DISABLED PEOPLE

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confrim that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Ireland (FRS 102)].

I have no concerns and have come accross no matters in connection with the examination to which attention should be drwan in this report in order to enable a proper understanding of the accounts to be reached.

David Passey ACA

Landau Morley LLP 325 - 327 Oldfield Lane North Greenford Middlesex UB6 0FX

DATE: 07 December 2021

9

HARROW ASSOCIATION OF DISABLED PEOPLE

STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2021

----- Start of picture text -----
Unrestricted Restricted Total Total
Funds Funds 2021 2020
Notes £ £ £ £
Income and endowments from:
Donations and legacies 2 6,600 8,500 15,100 11,543
Income from investments 67 - 67 313
Charitable activities 3 202,409 243,281 445,690 377,677
Other Income 4 - 85,765 85,765 21,942
Total income and endowments 209,076 337,546 546,622 411,475
Expenditure on:
Charitable activities
Advocacy service - 18,834 18,834 26,619
Welfare benefits advice service 37,920 26,625 64,545 69,286
Direct Payments Support Scheme 79,128 - 79,128 68,718
Empowering Lives of Disabled people 3,837 66,907 70,744 33,566
Independent Living Co-ordinator 6,347 51,713 58,060 57,146
Trading Services 42,897 143,548 186,445 278,232
Total expenditure 5 170,129 307,627 477,756 533,567
Net income/(expenditure)/Net movement in funds 38,947 29,919 68,866 (122,092)
Fund balances as at 1 April 2020 323,523 50,395 373,918 496,010
Fund balances at 31 March 2021 362,470 80,314 442,784 373,918
----- End of picture text -----

All income and expenditure derive from continuing activities

The notes form part of these financial statements.

10

HARROW ASSOCIATION OF DISABLED PEOPLE

BALANCE SHEET AS AT 31 MARCH 2021

Company Reg No: 03946731

----- Start of picture text -----
2021 2020
Notes £ £
Fixed assets
Tangible fixed assets 9 32,424 35,126
Current assets
Stock 10 2,500 2,500
Debtors 11 187,014 177,956
Cash at bank and in hand 12 257,961 191,852
447,475 372,308
Creditors: amounts falling due within one year 13 (37,115) (33,516)
Net current assets 410,360 338,792
Net assets 442,784 373,918
Unrestricted funds
General funds 15 362,470 323,523
Restricted funds 16 80,314 50,395
Total funds 442,784 373,918
----- End of picture text -----

For the financial year ended 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of financial statements.

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

Approved by the management committee and authorised for issue on 07 December 2021 and signed on its behalf by:

Adam Gabsi

Julie Browne

The notes form part of these financial statements.

11

HARROW ASSOCIATION OF DISABLED PEOPLE

STATEMENT OF CASH FLOWS AS AT 31 MARCH 2021

----- Start of picture text -----
2021 2020
£ £
Net income/(expenditure) for the reporting period 68,866 (122,092)
Adjustments for:
Depreciation 2,702 2,702
- -
Decrease/ (increase) in stock
(Increase)/decrease in debtors (9,058) (51,629)
Increase/(decrease) in creditors 3,599 16,760
Dividends and interest from investments (67) (313)
Net cash provided by/(used in) operating activities 66,042 (154,572)
Cash flow from investing activities:
Dividends and interest from investments 67 313
Net cash provided by/(used in) investing activities 67 313
Change in cash and cash equivalents in the
reporting period 66,109 (154,259)
Cash and cash equivalents at the beginning of the
period 191,852 346,111
Cash and cash equivalents at the end of the period 257,961 191,852
Analysis of cash and cash equivalents Balance at Balance at
2021 2020
£ £
Cash in hand 82,814 31,332
Notice deposits 175,147 160,520
257,961 191,852
----- End of picture text -----

Analysis of changes in net funds

The charity had no debt during the year.

12

HARROW ASSOCIATION OF DISABLED PEOPLE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting Policies

Charity information

Harrow Association of Disabled People is a private company limited by guarantee incorporated in England and Wales. The registered office is as shown on page 1.

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (as amended for accounting periods commencing from 1 January 2016)', the Charities Act 2011 and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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 £.

Donations, grants and other forms of voluntary income are recognised as income when receivable, except insofar as they are incapable of financial measurement. Income is shown net of VAT where applicable.

Tangible fixed assets are depreciated in accordance with the charity's accounting policy. Depreciation is provided at rates calculated to write off the cost of the asset less any estimated residual value over its expected useful life, as follows:

Leasehold Building Over the term of the lease Computer Equipment Straight Line over 3 years Office Equipment Straight Line over 5 years

Items of equipment are capitalised where the purchase price exceeds £1,000.

1.4 Fundraising costs Fundraising expenses relate to costs incurred in inducing people and organisations to contribute towards the Charity's work.

1.5 Expenditure Expenditure is included in the Statement of Financial Activities of an accruals basis, inclusive of any VAT which cannot be recovered.

Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across categories on the basis of staffing on each project.

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support our activities.

1.6 Funds Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purposes and are available as general funds.

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 wide and varied in pursuance of the charity's main objectives.

Designated funds are unrestricted funds earmarked by the Management Committee for particular purposes.

Stock relates to the dry consumables at the Red Brick Cafe and have been valued at the lower of cost and estimated selling price less costs to sell.

Debtors and Creditors are measured at the transaction price. Any changes are recognised in the Statement of Financial Activities.

13

HARROW ASSOCIATION OF DISABLED PEOPLE

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting Policies (Continued)

1.10 Pension contributions

The charity pays contributions towards employee stakeholder pensions. The charity's contributions to the employee stakeholder pensions are equal to the contributions paid by the employees. The contributions can be up to a maximum level for each employee as calculated for the respective employee in accordance with the Charity's pensions policy. Pension contributions are not paid in respect of any members of the Management Committee.

1.11 Operating leases

Rentals paid under operating leases are charged to the Statement of Financial Activities as incurred.

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.

1.13 Government grants

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performace conditions it is recognised in income when the proceeds are received or receivable.

2
Donations and Legacies
General donations
3
Income from charitable activities
Fees receivable - all services
Harrow Giving Grant
BBC Children In Need
City Bridge Trust Grant
CCG Advocacy
CCG Hearing Aids
Volunteers 4 Change
HCA Joint Funding Information & Advice
City of London
Awards For All
Power To Change Grant
Sundry Income
Access to work
4
Other Income
Retail and Hospitality Grant
Towergate Insurance Claim
Coronavirus Job Retention Scheme Government
Grants Receivable and Released		 Unrestricted
funds
Restricted
funds
2021
£
£
£
6,600
8,500
15,100
Unrestricted
funds
Restricted
funds
2021
£
£
£
194,576
26,625
221,201
-
10,858
10,858
-
19,276
19,276
-
48,500
48,500
-
17,298
17,298
-
9,451
9,451
-
-
-
-
36,814
36,814
-
49,559
49,559
-
9,900
9,900
-
15,000
15,000
510
-
510
7,323
-
7,323
202,409
243,281
445,690
Unrestricted
Restricted
2021
£
£
£
-
62,593
62,593
-
23,172
23,172
-
-
-
85,765
85,765		 2020
£
11,543
2020
£
260,014
-
18,312
-
16,885
8,915
5,000
20,715
-
9,883
-
32,136
5,817
377,677
2020
£
4,568
3,274
14,100
21,942

14

HARROW ASSOCIATION OF DISABLED PEOPLE

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

----- Start of picture text -----
5 Total expenditure Welfare Direct Empowering Independent
Advocacy Benefits Payments Lives of Living & Trading Total Total
Service Advice Support Scheme Disabled people Deaf Support Services Activities 2021 2020
£ £ £ £ £ £ £ £
Direct charitable expenditure
Staff wages and salaries 5,677 39,205 54,283 45,568 28,128 124,657 297,518 274,015
Staff training, Dues & subscriptions 735 495 - - 54 - 1,284 1,671
- - - - - - -
Travelling expenses 4,395
- - - - -
Cafe Expenses 12,098 12,098 68,951
- - - - -
Freelance Interpreters 3,684 3,684 5,658
Club expenses - - - 331 1,644 - 1,975 9,029
- - - - - -
Deaf Equipment 12,128 12,128
- - - - - - -
Personal Injury Claim 14,100
6,412 39,700 54,283 45,899 45,638 136,755 328,687 377,819
Support costs
Reallocation of support costs to
12,422 24,845 24,845 24,845 12,422 49,690 149,069 155,748
Activities
18,834 64,545 79,128 70,744 58,060 186,445 477,756 533,567
----- End of picture text -----

15

HARROW ASSOCIATION OF DISABLED PEOPLE

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

----- Start of picture text -----
6 Support Costs 2021 2020
£ £
Salaries (incl. NIC & Pension) 42,232 44,062
Staff Training - 350
Rent and rates 36,366 40,325
Insurance 3,402 2,959
Repairs & Renewals 12,218 8,510
Printing, postage & stationery 4,314 5,652
Marketing & Publicity & Website 1,740 7,019
Telephone 3,371 2,941
Cleaning 7,800 6,458
Staff expenses 73 888
Legal & Professional 5,196 7,216
Finance Consultant 19,250 17,844
VAT Partial exemption 2,112 2,842
Equipment rentals 4,387 4,647
Sundry expenses 2,833 149
Bank charges 212 370
Subscriptions 861 814
Depreciation 2,702 2,702
149,069 155,748
7 Net income for the year 2021 2020
This is stated after charging: £ £
Depreciation 2,702 2,702
Independent Examiner remuneration 1,050 1,000
----- End of picture text -----

16

HARROW ASSOCIATION OF DISABLED PEOPLE

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

8
Staff costs and Trustees remuneration
2021
£
Staff costs were as follows:
Wages and salaries
322,100
Social security costs
14,402
Pensions
11,048
347,550
2021
Number
Advocacy Service
1
Welfare Benefits Service
2
Direct Payments Support Services
2
Empowering Lives of Disabled people with Learning Difficulties
2
Independent Living Co-ordinator
1
Trading Services
4
Support
1
13
No employee received annual emoluments of more than £60,000.
The average monthly number of employees during the year, was as follows:		 2020
£
298,232
14,440
11,863
324,535
2020
Number
1
2
2
1
1
4
1
12

No trustees received any remuneration or reimbursement for the year (2020 - nil).

The Charity has provided indemnity insurance on behalf of its trustees as part of its total charity insurance. This has been provided to protect both the trustees and the charity against losses arising from any neglect or default.

The total emoluments paid to the Senior Management team in the year was £ 18,128 (2020: £29,423)

17

HARROW ASSOCIATION OF DISABLED PEOPLE

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

----- Start of picture text -----
9 Tangible fixed assets Leasehold Fixtures
Building Fittings & Total
2021 2021 2021
£ £ £
Cost
At 1 April 2020 59,444 38,391 97,835
Additions in year - - -
Disposals in year - - -
At 31 March 2021 59,444 38,391 97,835
Depreciation
At 1 April 2020 24,318 38,391 62,709
Charge for the year 2,702 - 2,702
Disposals in year - - -
At 31 March 2021 27,020 38,391 65,411
Net book value
At 31 March 2021 32,424 - 32,424
At 31 March 2020 35,126 - 35,126
10 Stock 2021 2,020
£ £
Dry Consumables at Red Brick Cafe 2,500 2,500
11 Debtors 2021 2020
£ £
Trade debtors 150,120 130,178
Other debtors 1,667 7,497
Prepayments & Accrued Income 35,227 40,281
187,014 177,956
12 Funds held on behalf of third parties
During the year HAD Charity maintained bank client accounts for its brokerage and appointee clients. The balances as at
31 March 2021 of £1,159,188 held on behalf of third parties are excluded from the total cash and bank balance of
£257,962.
13 Creditors: amounts falling due within one year 2021 2020
£ £
Sundry creditors 21,539 21,953
VAT creditor 3,222 5,822
PAYE creditor 4,187 4,095
Accruals and deferred income 8,167 1,646
37,115 33,516
14 Towergate Insurance Claim
----- End of picture text -----

A personal injury claim was made against HAD for which £14,100 was awarded. HAD has made an insurance claim for this amount. The insurance claim amount remains outstanding from the insurers.

18

HARROW ASSOCIATION OF DISABLED PEOPLE

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

15
Charity Unrestricted funds
Designated Funds: Legacy Money
General funds		 Balance at
1 April
2020
£
143,616
179,907
323,523		 Transfer
£
-
-
-
Mov		 Incoming
£
-
209,076
209,076
ement in Funds		 Outgoing
£
(37,920)
(132,209)
(170,129)		 Balance at
31 March
2021
£
105,696
256,774
362,470

HAD received a legacy of £205,266 in 2018 which was shown as general funds until 31 March 2020 when the trustees decided to show this legacy as a designated fund. The fund will provide support to those core services that do not have any funding. For the year ended 2021, £37,920 was spent on the welfare benefits service.

16 Restricted funds The income funds of the Charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes.

Big Lottery Fund
Children's Advocacy
Harrow Council
BBC Children In Need
CCG Advocacy & Hearing Aids
HCA Joint Advocacy & Information
Harrow Giving Grant
Red Brick Cafe
City Bridge Grant
Awards For All
City of London
Power To Change
Coronavirus Job Retention Scheme
Retail and Hospitality Grant		 Balance at
1 April
2020
£
34,951
7,229
-
-
-
-
-
-
-
4,941
-
-
-
3,274
50,395		 Transfer
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Movement i
Incoming
£
-
-
26,625
19,276
26,749
36,814
10,858
8,500
48,500
9,900
49,559
15,000
62,593
23,172
337,546		 n Funds
Outgoing
£
(2,702)
(1,536)
(26,625)
(19,276)
(26,749)
(36,814)
(10,858)
(8,500)
(48,500)
(9,900)
(12,128)
(15,000)
(62,593)
(26,446)
(307,627)		 Balance at
31 March
2021
£
32,249
5,693
-
-
-
-
-
-
-
4,941
37,431
-
-
-
80,314

The Harrow Healthy Living Centre, now Red Brick Café received a grant from the Big Lottery for setting up the cafe and centre.

Harrow Council funding was received for the welfare benefits service to continue to provide advice to Harrow residents.

The Red Brick Café focuses on providing advice on healthy living to people with learning difficulties.

The Childrens Advocacy funding was received from London Borough of Harrow to provide advocacy services for children and young people.

BBC Children In Need provides a monthly social club for children with learning difficulties under the age of eighteen.

CCG Advocacy & Hearing Aids funding is to provide an advocacy service to people who have health and medical issues and to support people who are deaf or hard of hearing.

HCA Joint Advocacy & information Service (SWISH) provides information and sign posting to the local community

Harrow Giving Grant was received to provide information to Harrow residents during Covid-19

Grants to support the charity during Covid-19 were received from Awards For All and Power to Change specifically for the Red Brick Café

The City of London provided a grant to set up a deaf equipment bank for people with hearing difficulties.

The Grant from City Bridge Trust is for the new Autism and Mentoring Outreach Service (AMOS)

The Coronavirus Job Retention Scheme, a Government Grant has provided 80% of staff costs to those employees that were furloughed during the year ended 31st March 2021 due to Covid-19. The Retail and Hospitality Cash Grant was provided by the Government through the local council to support businesses during the Coronavirus Pandemic.

17
Analysis of net assets between funds
Fund balances at 31 March 2021 are
represented by:
Fixed assets
Current assets
Creditors: amounts falling due within one
year		 Designated
£
-
37,920

-
37,920
Unrestric		 Other
£
175
361,490
(37,115)
324,550
ted Funds		 Restricted
Funds
£
32,249
48,065
-
80,314		 Total
£
32,424
447,475
(37,115)
442,784

Harrow Association of Disabled People is a company limited by guarantee. It does not have share capital. Members of the charitable company guarantee to contribute an amount not exceeding £1 to the assets of the charitable company in the event of winding up. The total number of such guarantees at 31 March 2021 was 11 (2020 - 15).

19