2023-03-31-accounts - Harrow Association Of Disabled People

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		Page
Reference and Administrative Information
Report ofthe Management Committee		2-8
Independent Examiner's	Report
Statement of Financial	Activities	10
Balance Sheet
Notes to the Accounts		12-10

Charity		Harrow Association ofDisabled	Harrow Association ofDisabled	People
Company Number		03946731
Charity Number		1080505
Management Committee
Julia Browne, Chair
Adam Gabsi, Vice Chair
Haresh Puvanagopan,	Treasurer
Elizabeth Hugo
Jean Lammiman		(Resigned	05/01/2023)
Marcia Anthony		(Resigned	10/10/2023)
Louise Weldon		(APPointed	05/01/2023)
Dr Jagdish Dave
Suzanne Dalfoss
Janet Bell
Gladys Janes
Stuart Dashwood
William Phillips		(Appointed	05/01/2023)
Navin Shah		(Appointed	05/01/2023)
Christine Kostis		(APPointed	05/01/2023)
Brahma Mohanty		(Appointed	05/01/2023)	(Resigned	13/04/2023)
Canted Trustees
Umesh Raichada, Staff Representative
Secretary
Ushma Shah
Sub-committee
Key Finance and General Purpose		Sub-committee
Haresh Puvanagopan
Adam Gabsi
Krishna Suresh

TATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023	(including	Income and Ex	penditure Accoun	t)
	Notes	Unrestricted Funds 8	Restricted Funds 8	Total 2023 8	Total 2022 8
Income and endowments from: Donations and legacies		12,026 856	2,170	14,196 856	11,160 31
Income from investments		212,072	212,684	424,756	346,457
Charitable activities					27,555
Other Income Total income and endowments		224,954	214,854	439,808	385,203
Expenditure on: Charitable activities Advocacy service Welfare benefits advice service Direcl Paymenls Support Scheme Empowertng Lives of Disabled people Independent Living Coordinator		86 35,599 78,268 172 29,376 152,540	20,504 18,850 79,333 19,649 39,929	20,590 54,449 78,268 79,505 49,025 192,469	23,546 72,939 75,161 68,642 63,149 199,937
Trading Services	5	296,041	178,265	474,306	503,374
Total expenditure Net incomel(expenditure) before transfers		(71,087)	36,589	(34,498)	(118,171)
Transfer between funds		(71,087)	36,589	(34,498)	(118,171)
Net movement in funds Fund balances as at 1 April 2022 Fund balances at 31 March 2023		276,583 205,496	48,030 84,619	324,613 290,115	442,784 324,613

Rsed names
Tell0bhr lima	assam
Cunorrt assets Sloch Dealers cosh sl bank nnd m lend		10 11 12	2.500 tefk904 21$	2.500 180.133 195190
			390.291	eyy2r23
Cradherm mnou¹a fsdln$ due urchin one year		'l3	(12y.t8$)	(82,032f
ff¹cmlerll sssebs			253,098	284.801
Nm esests			290,116	324,$13
Unmebtcled	lumin
Gsnvrsf funds		14	205,495270,683
			$4,$19	«l.030

	Accounting Policies
	Basis ofpreparation
	The financial statements ofthe charitable company, which is a public benefit entity			under			FRS 102,			have been			prepared		in
	accordance with the Chadities SORP (FRS102) '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 (FRS102)(as amended for accounting	periods	commencing					from	1	January		2019)',the
	Charities Act 2011 and the Companies Act 2006.The financial statements have been				prepared under the historical									cost
	convention.
1.2	Income
	Donations, grants and other forms of voluntary income are recognised	as income		when		receivable,				except		insofar		as they
	are incapable offinancial measurement. Income is shown net ofVAT where applicable.
1.3	Tangible fixed assets and depreciation
	Tangible fixed assets are depreciated in accordance with the charity's accounting			policy.			Depreciation is provided							at rates
	calculated to write offthe cost ofthe asset less any estimated residual	value over		its expected useful life, as follows:
	Leasehold Building Over the term ofthe lease
	Computer Equipment Straight Line over 3years
	Office Equipment Straight Line over 5years
	Items ofequipment are capitalised where the purchase price exceeds E1,000.
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 ofdisseminating
	information in support ofthe charitable activities.
	Support costs are those functions that assist the work ofthe charity but	do not	directly		undertake				charitable			activities.
	Support costs include back office costs, finance, personnel, payroll and	governance costs which support the 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 ofthe charity's main	objectives.
	Designated funds are unrestricted funds earmarked by the Management	Committee for				particular			purposes.
1.7	Stock
	Stock relates to the dry consumables at the Red Brick Cafe and have been valued			at the			lower ofcost and				estimated
	selling price less costs to sell.
1.8	Debtors and Creditors
	Debtors and Creditors are reassured atthe transaction price. Any changes are		recognised					in the	Statement			of Financial
	Activities.
1.9	Cash at Bank and In Hand
	Cash at Bank and In Hand are measured at the transaction price.

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Support and Governance	2023 8	2023 8	2022f	2022 8
Support costs allocated to services Salaries (incl. NIC & Pension)	56,380		35,786
Staff Recruitment &Training	1,374		1,000
Rent and rates	22,176		53,889
Insurance	3,782		3,072
Repairs &Renewals	10,542		9,881
Printing, postage &stationery Marketing &Publicity &Website	3,995 975		5,783 3,335
Telephone	5,055		4,135
Staff expenses	278		492
Finance Consultant	16,000		17,248
Development Leader	18,270
VAT Partial exemption	2,552		567
Equipment rentals	5,226		3,267
Sundry expenses	531		138
Bank charges	972		421
Subscriptions	834		1,346
Depreciation	2,702		2,702
		151,644		143,062
Governance Costs
Trustee Indemnity Insurance	1,113		1,048
Independent Review	1,423		1,000
Consultancy, Legal &Professional	5,188		1,035
AGM &General Meeting Expenses	90		250
		7,814		3,333
		159,458		146,395
Net income for the year This is stated after charging:		2023f		2022 8
Depreciation		2,702		2,702
Independent Examiner remuneration		1 423		1 000

Staff costs	and Trustees remuneration	and Trustees remuneration	and Trustees remuneration			2023	2022
						K	8
Staff costs were as follows:
Wages and salaries Social security costs Pensions						298,302 13,693 12,556	320,522 14,204 11,872
						324,551	346,598
No employee	received	annual	emoluments	of more	than 860,000.
The average	monthly	number	ofemployees	during	the year, was as	follows.
						2023	2022
						Number	Number
Advocacy Service
Welfare Benefits Service
Direct Payments Support Services
Empowering	Lives of	Disabled	people with	Learning	Difficulties
Independent	Living Co-ordinator
Trading Services
Support
						13	12

Tangible fixed assets	Tangible fixed assets	Leasehold Building	Fixtures Fitthl9a &	Total
		2023	2023	2023
		E	E
Cost
At 1 April 2022		59,444	38,391	97,835
Additions in year
Disposals in year
At31March 2023		59,444	38,391	97,835
Depreciation At 1 April 2022		29,722	38,391	68,113
Charge for the year		2,702		2,702
Disposals in year
At31March 2023		32,424	38,391	70,815
ifet book value
At31March 2023		27,020		27,020
At 31 March 2022		29,722		29,722
Stock			2023	2,022
			E	6
Dry Consumables	at Red Brick Cafe		2,500	2,500
Debtors			2023	2022
			E	E
Trade debtors			187,637	166,653
Other debtors			1,267	1,667
Prepayments &Accrued Income				11,813
			168,904	180,133

Creditom: amounts	falling due within one year	2023	2022
		E
Sundry creditors		115,923	71,584
VAT creditor		5,936	3,346
PAVE creditor		3,684	5,888
Accruals and deferred	income	1,653	2,114
		127,196	82,932

		Unrestricted	Restricted	Total
		Fundsf	Fundsf	2022f
Income and endowments	from:
Donations and legacies		9,660	1,500	11,160
Income from investments		31		31
Charitable activities		222,180	124,277	346,457
Other Income			27,555	27,555
Total income and endowments		231,871	153,332	385,203
Expenditure on:
Charitable activities
Advocacy service Welfare benefits advice service		93 69,793	23,453 3,146	23,546 72,939
Direct Payments Support Scheme		75,161		75,161
Empowering Lives of Disabled people		186	68,456	68,642
Independent Living Co-ordinator		2,845	60,304	63,149
Trading Services		169,680	30,257	199,937
		317,758	185,616	503,374
Total expenditure		317758	185,616	503,374
Net income/(expenditure)		(85,887)	(32,284)	(118,171)
Net movement in funds		(85,887)	(32,284)	(118,171)
Fund balances as at 1 April 2021		362,470	80,314	442,784
Fund balances at 31 March 2022		276583	853	324613