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|||Page|
|---|---|---|
|Reference and Administrative<br>Information|||
|Report ofthe Management<br>Committee||2-8|
|Independent<br>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<br>Number||03946731||||
|Charity Number||1080505||||
|Management<br>Committee||||||
|Julia Browne, Chair||||||
|Adam Gabsi, Vice Chair||||||
|Haresh Puvanagopan,|Treasurer|||||
|Elizabeth<br>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<br>Phillips||(Appointed|05/01/2023)|||
|Navin Shah||(Appointed|05/01/2023)|||
|Christine<br>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||||||





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





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





## 

||Accounting<br>Policies|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Basis ofpreparation|||||||||||||||
||The financial statements<br>ofthe charitable<br>company,<br>which is a public benefit entity|||under|||FRS 102,|||have been|||prepared||in|
||accordance<br>with the Chadities SORP (FRS102) 'Accounting<br>and Reporting<br>by||Charities:|||Statement||||of Recommended||||||
||Practice applicable<br>to charities<br>preparing<br>their accounts<br>in accordance|with the|Financial||||Reporting|||Standard||applicable|||in|
||the UK and Republic of Ireland (FRS102)(as amended<br>for accounting|periods|commencing|||||from|1|January||2019)',the||||
||Charities Act 2011 and the Companies<br>Act 2006.The financial statements<br>have been||||prepared<br>under the historical|||||||||cost||
||convention.|||||||||||||||
|1.2|Income|||||||||||||||
||Donations,<br>grants<br>and other forms of voluntary<br>income are recognised|as income||when||receivable,||||except||insofar||as they||
||are incapable<br>offinancial<br>measurement.<br>Income is shown net ofVAT where applicable.|||||||||||||||
|1.3|Tangible fixed assets and depreciation|||||||||||||||
||Tangible fixed assets are depreciated<br>in accordance<br>with the charity's<br>accounting|||policy.|||Depreciation<br>is provided|||||||at rates||
||calculated to write offthe cost ofthe asset less any estimated<br>residual|value over||its expected useful<br>life, as follows:||||||||||||
||Leasehold<br>Building<br>Over the term ofthe lease|||||||||||||||
||Computer<br>Equipment<br>Straight Line over 3years|||||||||||||||
||Office Equipment<br>Straight Line over 5years|||||||||||||||
||Items ofequipment<br>are capitalised<br>where the purchase<br>price exceeds E1,000.|||||||||||||||
|1.4|Fundraising<br>costs|||||||||||||||
||Fundraising<br>expenses<br>relate to costs incurred<br>in inducing<br>people and organisations|||||to|contribute|||towards|||the Charity's|||
||work.|||||||||||||||
|1.5|Expenditure<br>Expenditure<br>is included<br>in the Statement of Financial<br>Activities of an accruals||basis, inclusive of||||||any VAT which cannot||||||be|
||recovered.|||||||||||||||
||Certain expenditure<br>is directly attributable<br>to specific activities and has|been included|||in|those cost categories.||||||||||
||Certain<br>other costs, which are attributable<br>to more than one activity,|are apportioned||||across categories|||||on||the|basis|of|
||staffing on each project.|||||||||||||||
||Fund-raising<br>costs are those incurred<br>in seeking voluntary<br>contributions|and do not include||||||the costs ofdisseminating||||||||
||information<br>in support ofthe charitable<br>activities.|||||||||||||||
||Support costs are those functions<br>that assist the work ofthe charity but|do not|directly||undertake||||charitable|||activities.||||
||Support costs include back office costs, finance, personnel,<br>payroll<br>and|governance<br>costs which support the our activities.||||||||||||||
|1.6|Funds|||||||||||||||
||Unrestricted<br>funds<br>are donations<br>and other<br>incoming<br>resources<br>receivable||or|generated||||for the objects of the charity||||||||
||without further specified purposes<br>and are available as general funds.|||||||||||||||
||Restricted<br>funds are subject to specific conditions<br>by donors as to how they may|||be|used.|||The|purposes||and uses of||||the|
||restricted<br>funds are wide and varied<br>in pursuance<br>ofthe charity's<br>main|objectives.||||||||||||||
||Designated<br>funds are unrestricted<br>funds earmarked<br>by the Management|Committee<br>for||||particular|||purposes.|||||||
|1.7|Stock|||||||||||||||
||Stock relates to the dry consumables<br>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<br>atthe transaction<br>price. Any changes are||recognised|||||in the|Statement|||of Financial||||
||Activities.|||||||||||||||
|1.9|Cash at Bank and In Hand|||||||||||||||
||Cash at Bank and<br>In Hand are measured<br>at the transaction<br>price.|||||||||||||||





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





## 

## 

|8|Staff costs|and Trustees remuneration|and Trustees remuneration|and Trustees remuneration|||2023|2022|
|---|---|---|---|---|---|---|---|---|
||||||||K|8|
||Staff costs were as follows:||||||||
||Wages and salaries<br>Social security costs<br>Pensions||||||298,302<br>13,693<br>12,556|320,522<br>14,204<br>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<br>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<br>Building|Fixtures<br>Fitthl9a &|Total|
|---|---|---|---|---|
|||2023|2023|2023|
|||E|E||
|Cost|||||
|At 1 April 2022||59,444|38,391|97,835|
|Additions<br>in year|||||
|Disposals<br>in year|||||
|At31March 2023||59,444|38,391|97,835|
|Depreciation<br>At 1 April 2022||29,722|38,391|68,113|
|Charge for the year||2,702||2,702|
|Disposals<br>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<br>&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|





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|||Unrestricted|Restricted|Total|
|---|---|---|---|---|
|||Fundsf|Fundsf|2022f|
|Income and endowments|from:||||
|Donations<br>and legacies||9,660|1,500|11,160|
|Income from investments||31||31|
|Charitable<br>activities||222,180|124,277|346,457|
|Other Income|||27,555|27,555|
|Total income and endowments||231,871|153,332|385,203|
|Expenditure<br>on:|||||
|Charitable<br>activities|||||
|Advocacy service<br>Welfare benefits advice service||93<br>69,793|23,453<br>3,146|23,546<br>72,939|
|Direct Payments<br>Support Scheme||75,161||75,161|
|Empowering<br>Lives of Disabled people||186|68,456|68,642|
|Independent<br>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<br>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|