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2024-03-31-accounts

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

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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
Cash Flow Statement 12
Notes to the Accounts 13 - 21

HARROW ASSOCIATION OF DISABLED PEOPLE

REFERENCE AND ADMINISTRATIVE INFORMATION

Charity Harrow Association of Disabled People
Company Number 03946731
Charity Number 1080505
Management Committee
Adam Gabsi, Chair
Navin Shah, Vice Chair
Janet Bell, Vice Chair
Haresh Puvanagopan, Treasurer
Elizabeth Hugo
Suzanne Dalfoss
Gladys Janes
Stuart Dashwood
William Phillips
Louise Weldon
James Corbett (Appointed 14/12/2023)
Brahma Mohanty (Resigned 14/12/2023)
Co-opted Trustees
Krishna Suresh
Julie Browne
Koya Greenaway-Harvey
Srini Arumugam
Company Secretary
Ushma Shah
Staff Representative
Umesh Raichada
Sub-committee
Key Finance and General Purpose Sub-committee
Haresh Puvanagopan
Adam Gabsi
Krishna Suresh
James Corbett

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 2024

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 2024.

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 2019). This report has been prepared having taken advantage of the 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 2024

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 2023/ 2024 were:

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

We have continued to work with children and young people through new groups, Buzz Base and Art Inspired. In addition the regular cooking class has continued.

  1. 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;

This work has continued and will be further developed in the future.

  1. Increase peer support and evaluation work;

This has been done through the provision of the ASAP and AMOS services, together with the provision of the café as a Warm Hub. The charity now uses Charity Log to collect vitial data for evaluation.

  1. Increase services offered in line with the Self Directed Support agenda; This has continued

5.[Secure additional funding to support key services such as Welfare Benefits and Advocacy.] New funding from the National Lottery has been secured to support the Welfare Benefits service.

3

This has continued through all services.

4

HARROW ASSOCIATION OF DISABLED PEOPLE

REPORT OF THE MANAGEMENT COMMITTEE (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

  1. Continue all current high standards of service provision;

This has continued through all services.

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

The board and its members actively participate in issues concerning Disabled people in Harrow. A new Campaigning group has been formed.

  1. Work on organisational formats such as merger which will increase long term sustainability; The board has decided that this is not an option that can been considered at this time.

  2. Develop services in NW London;

This constitution was amended at the EGM to enable the charity to provide services outside of the local borough.

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

This is ongoing

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

A new campaigning group has been formed and its main priority is the implementation of Personal Emergency Evacuation Plans (PEEPs) for disabled people.

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

  1. To work in surrounding boroughs to provide services that will enable disabled people to have equality of rights.

  2. To continue to increase independent sources of funding.

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

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

  5. To continue to raise awareness of equality, particularly disability equality.

Review of activities

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

The charity no longer receives any funding from the local authority. The charity received funding from other charitable organisations. The charity earned significant income from it's 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;

4

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, including safeguarding, and increasing customer services skills; during the year it has become a warm hub for many in the community;

5

HARROW ASSOCIATION OF DISABLED PEOPLE

REPORT OF THE MANAGEMENT COMMITTEE (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Hearing Aids maintenance - support to hearing aid 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;

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;

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

AMOS - A new service that started at the end of 2019 but being more vital over the pandemic. The services mentor 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 3 year strategic 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. Continue all current high standards of service provision;

  2. Continue to develop and raise the profile and use of our Disability Equality services.

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

  4. Secure additional funding to support key services such as Advocacy and Independent Living for Children and Young people.

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

  6. Focus on campaigning and raising awareness of disability related issues.

  7. To work with surrounding boroughs on providing services for disabled people.

  8. To work on securing accessible premises for the charity.

FINANCIAL REVIEW

The net movement in funds amounted to a surplus of £46,632. This was split between an unrestricted funds deficit of £28,305 and a restricted funds surplus of £74,937. The accumulated funds at 31 March 2024 were £336,747 of which £159,556 will be utilised on restricted projects and £177,191 is attributable to unrestricted funds.

5

HARROW ASSOCIATION OF DISABLED PEOPLE

REPORT OF THE MANAGEMENT COMMITTEE (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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

The Management Committee undertakes regular 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 sub-committees 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 2024

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;

So far as each of the Management Committee members is aware at the time the report is approved:

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.

7

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 2024 was 11.

8

HARROW ASSOCIATION OF DISABLED PEOPLE

REPORT OF THE MANAGEMENT COMMITTEE (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 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 18 November 2024 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 2024.

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 confirm 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 across no matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Use of my 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. My independent examination work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees, as a body, for my independent examination work, for this report, or for the opinions I have formed.

David Passey, ACA

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

28th November 2024

9

HARROW ASSOCIATION OF DISABLED PEOPLE

STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2024

Notes
Income and endowments from:
Donations and legacies
2
Income from investments
Charitable activities
3
Total income and endowments
Expenditure on:
Charitable activities
Advocacy service
Welfare benefits advice service
Direct Payments Support Scheme
Empowering Lives of Disabled people
Independent Living Services
Trading Services
4
Total expenditure
4
Net income/(expenditure)
Net movement in funds
Fund balances as at 1 April 2023
Fund balances at 31 March 2024		 Unrestricted
Funds
£
4,237
6,758
274,744
285,739
-
22,960
88,190
-
2,833
200,061
314,044
314,044
(28,305)
(28,305)
205,496
177,191		 Restricted
Funds
£
4,000
-
312,797
316,797
23,238
42,469
-
89,705
37,868
48,580
241,860
241,860
74,937
74,937
84,619
159,556		 Total
2024
£
8,237
6,758
587,541
602,536
23,238
65,429
88,190
89,705
40,701
248,641
555,904
555,904
46,632
46,632
290,115
336,747

All income and expenditure derive from continuing activities

The notes on pages 12 to 19 form part of these financial statements.

10

Total 2023 £ 14,195 856 424,756 439,807 20,590 54,449 78,268 79,505 49,025 192,468 474,305 474,305 (34,498) (34,498) 324,613 290,115

10

HARROW ASSOCIATION OF DISABLED PEOPLE

BALANCE SHEET

AS AT 31 MARCH 2024

Company Reg No: 03946731

Notes
Fixed assets
Tangible fixed assets
8
Current assets
Stock
9
Debtors
10
Cash at bank and in hand
11
Creditors: amounts falling due within one year
12
Net current assets
Net assets
Unrestricted funds
General funds
13
Restricted funds
14
Total funds		 2024
2023
£
£
24,318 27,020
2,500 2,500
289,625 168,904
146,875 218,887
439,000 390,291
(126,571)
(127,196)
312,429 263,095
336,747 290,115
177,191 205,496
177,191 205,496
159,556 84,619
336,747 290,115

For the financial year ended 31 March 2024 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 18 November 2024 and signed on its behalf by:

Adam Gabsi

Haresh Puvanagopan

The notes on pages 13 to 21 form part of these financial statements.

11

HARROW ASSOCIATION OF DISABLED PEOPLE

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flow from operating activities
Cash absorbed by operations
18
Investing activities
Investment income received
Net cash generated from investing
activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 6,758 2024
£
(78,770)

6,758
(72,012)
218,887
146,875		 856 2023
£
22,841

856
23,697
195,190
218,887

12

HARROW ASSOCIATION OF DISABLED PEOPLE

STATEMENT OF CASH FLOWS AS AT 31 MARCH 2019

Net income/(expenditure) for the reporting period
Adjustments for:
Depreciation
Decrease/ (increase) in stock
Decrease in debtors
Decrease in creditors
Dividends and interest from investments
Net cash provided by/(used in) operating activities
Cash flow from investing activities:
Dividends and interest from investments
Net cash provided by/(used in) investing activities
Analysis of cash and cash equivalents
Cash in hand
Notice deposits
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning of the
period
Cash and cash equivalents at the end of the period		 2019
£
(64,784)
2,702
-
(127,817)
(20,285)
(233)
(210,417)
233
233
45,450
300,661
346,111
Balance at
2019
£
94,465
251,646
346,111		 2018
£
199,326
2,702
-
71,656
(17,241)
(99)
256,344
99
99
147,612
153,049
300,661
Balance at
2018
£
65,364
235,297
300,661

12

HARROW ASSOCIATION OF DISABLED PEOPLE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting Policies
1.1 Basis of preparation
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 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 of financial measurement. Income is shown net of VAT 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 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 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 of the 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 of cost and estimated
selling price less costs to sell.
1.8 Debtors and Creditors
Debtors and Creditors are measured at the 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.

13

HARROW ASSOCIATION OF DISABLED PEOPLE

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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.

1.12 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.

1.13 Government grants

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance 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
Community Fund
City Bridge Trust Grant
CCG Grant
HCA Joint Funding Information & Advice
Trust For London
Lloyds Bank Foundation
Edward Gostling Foundation
Garfield Weston Foundation
London Catalyst Grrant
Inclusion London
Hestia/CNWL
Access to work		 2024
£
£
£
4,237 4,000 8,237
2024
£
£
£
249,744 - 249,744
- 16,080 16,080
- 108,265 108,265
- 40,400 40,400
- 26,820 26,820
- 20,715 20,715
- 42,469 42,469
25,000 - 25,000
- - -
- 15,000 15,000
- 2,500 2,500
- 9,798 9,798
- 30,750 30,750
- - -
274,744 312,797 587,541
Unrestricted
funds
Restricted
funds
Unrestricted
funds
Restricted
funds		 2023
£
14,195
2023
£
207,349
7,000
-
39,600
26,820
35,915
53,179
-
10,000
15,000
4,920
10,000
10,250
4,723
424,756

Adam Gabsi, a trustee of Harrow Association of Disabled People, also acts as trustee for Inclusion London.

14

HARROW ASSOCIATION OF DISABLED PEOPLE

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

4
Total expenditure
Direct charitable expenditure
Staff wages and salaries
Travelling expenses
Cafe Expenses
Freelance Interpreters
Club expenses
Client expenses
Deaf Equipment
Support costs
Staff Recruitment, training, Dues &
subscriptions
Reallocation of support and
governance costs to Activities		 Welfare
Direct
Empowering
Independent
Advocacy
Benefits
Payments
Lives of
Living &
Trading
Total
Service
Advice
Support Scheme
Disabled people
Deaf Support Services
Activities
2024
£
£
£
£
£
£
£
5,831 29,671 53,375 54,492 18,430 120,551 282,350
943
943
1,156 1,156
39,287 39,287
2,504
2,504
398 2,360 24 2,782
586 586
-
5,831 30,614 53,375 54,890 23,294 161,604 329,608
17,407 34,815 34,815 34,815 17,407 87,037 226,296
23,238 65,429 88,190 89,705 40,701 248,641 555,904		 Total
2023
£
268,171
805
789
29,556
2,326
12,680
442
79
314,848
159,458
474,306

15

HARROW ASSOCIATION OF DISABLED PEOPLE

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

5
Support and Governance Costs
Support costs allocated to services
Salaries (incl. NIC & Pension)
Staff Recruitment & Training
Rent and rates
Insurance
Repairs & Renewals
Printing, postage & stationery
Marketing & Publicity & Website
Telephone
Staff expenses
Finance Consultant
Development Leader
Charity Log Expenses
VAT Partial exemption
Equipment rentals
Sundry expenses
Bank charges
Subscriptions
Depreciation
Governance Costs
Trustee Indemnity Insurance
Independent Review
Consultancy, Legal & Professional
AGM & General Meeting Expenses
6
Net income for the year
This is stated after charging:
Depreciation
Independent Examiner remuneration		 2024
£
49,757
1,323
84,156
3,461
5,449
4,291
227
4,892
303
18,255
36,004
2,751
2,098
2,684
644
309
49
2,702
1,009
1,255
4,576
100		 2024
£
219,355
6,940
226,295
2024
£
2,702
1,255		 2023
2023
£
£
56,380
1,374
22,176
3,782
10,542
3,995
975
5,055
278
16,000
18,270
-
2,552
5,226
531
972
834
2,702
151,644
1,113
2,225
4,386
90
7,814
159,458
2023
£
2,702
1,165		 2023
2023
£
£
56,380
1,374
22,176
3,782
10,542
3,995
975
5,055
278
16,000
18,270
-
2,552
5,226
531
972
834
2,702
151,644
1,113
2,225
4,386
90
7,814
159,458
2023
£
2,702
1,165
1,113
2,225
4,386
90
159,458
2023
£
2,702
1,165

16

HARROW ASSOCIATION OF DISABLED PEOPLE

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

7
Staff costs and Trustees remuneration
Staff costs were as follows:
Wages and salaries
Social security costs
Pensions		 2024
£
305,064
13,993
13,050
332,107		 2023
£
298,302
13,693
12,556
324,551

No employee received annual emoluments of more than £60,000.

The average monthly number of employees during the year, was as follows:

Advocacy Service
Welfare Benefits Service
Direct Payments Support Services
Empowering Lives of Disabled people with Learning Difficulties
Independent Living Co-ordinator
Trading Services
Support		 2024
Number
1
2
2
2
1
5
1
14		 2023
Number
1
2
2
2
1
4
1
13

No trustees received any remuneration or reimbursement of expenses for the year (2023 - 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 £34,591 (2023: £18,282)

17

HARROW ASSOCIATION OF DISABLED PEOPLE

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

8
Tangible fixed assets
Cost
At 1 April 2023
Additions in year
Disposals in year
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
Disposals in year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
9
Stock
Dry Consumables at Red Brick Cafe
10
Debtors
Trade debtors
Other debtors
Prepayments & Accrued Income		 2024
£
59,444
-
-
59,444
32,424
2,702
-
35,126
24,318
27,020
Leasehold
Building		 2024
£
38,391
-
-
38,391
38,391
-
-
38,391
-
-
2024
£
2,500
2024
£
252,882
6,817
29,926
289,625
tu es
Fittings &
Equipment		 Total
2024
£
97,835
-
-
97,835
70,815
2,702
-
73,517
24,318
27,020
2,023
£
2,500
2023
£
167,637
1,267
-
168,904

11 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 2024 of £1,608,802 (2023: £1,490,194) held on behalf of third parties is excluded from the total cash and bank balance of £146,875.

12
Creditors: amounts falling due within one year
Sundry creditors
VAT creditor
PAYE creditor
Accruals and deferred income		 2024
£
96,375
6,382
5,141
18,673
126,571		 2023
£
115,923
5,936
3,684
1,653
127,196

18

HARROW ASSOCIATION OF DISABLED PEOPLE

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

13
Charity Unrestricted funds
Designated Funds: Legacy Money
General funds		 Balance at
1 April
2023
£
304
205,192
205,496		 Mov
Transfer
£
-		 ement in Funds
Incoming
£
-
285,739
285,739		 Outgoing
£
(22,960)
(291,084)
(314,044)		 Balance at
31 March
2024
£
(22,656)
199,847
177,191

HAD received a legacy of £205,266 in 2018 which was shown as general funds until 2021 when the Board of trustees decided to make this a deisgnated fund for the Welfare Benefit Service. To date it has supported this service.

14 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.

on trust for specific purposes.
Big Lottery Fund
City Bridge Grant
Trust For London
Community Fund
CCG Grant
Harrow Giving Grant
HCA Joint Funding
Garfield Weston Foundation
London Catalyst Grant
Inclusion London
Hestia/CNWL
Hardship Fund
Donatiions		 Balance at
1 April
2023
£
26,845
12,275
34,329
-
-
-
-
-
-
10,000
-
1,170
-
84,619		 Transfer
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 Movement i
Incoming
£
-
40,400
42,469
108,265
26,820
16,080
20,715
15,000
2,500
9,798
30,750
-
4,000
316,797		 n Funds
Outgoing
£
(2,702)
(39,761)
(42,469)
(32,765)
(26,820)
(11,080)
(20,715)
(15,000)
-
(19,798)
(30,750)
-
-
(241,860)		 Balance at
31 March
2024
£
24,143
12,914
34,329
75,500
-
5,000
-
-
2,500
-
-
1,170
4,000
159,556

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

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

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 the café as a Warm Hub.

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

The grant from Trust for London is for the Welfare Benefits Manager.

Garfield Weston Foundation has provided a grant over 3 years towards the charity's core costs.

The Inclusion London grant is to enable HAD to carry out campaigning on issues affecting disabled people. Adam Gabsi, a trustee of Harrow Association of Disabled People, also acts as trustee for Inclusion London.

Hestia/CNWL provided a grant for the reenambling project.

Community Fund provided grants for the Advocacy, Welfare Benefits and Information Service.

15
Analysis of net assets between funds
Fund balances at 31 March 2023 are
represented by:
Fixed assets
Current assets
Creditors: amounts falling due within one
year		 Unrestric
Designated
£
-
304
-
304
 ted Funds
Other
£
175
303,283
(126,571)
176,887		 Restricted
Funds
£
24,143
135,413
-
159,556		 Total
£
24,318
439,000
(126,571)
336,747

16 Share capital

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 2024 was 11 (2023 - 13).

19

HARROW ASSOCIATION OF DISABLED PEOPLE

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

17
2023 Comparatives
Income and endowments from:
Donations and legacies
Income from investments
Charitable activities
Other Income
Total income and endowments
Expenditure on:
Charitable activities
Advocacy service
Welfare benefits advice service
Direct Payments Support Scheme
Empowering Lives of Disabled people
Independent Living Co-ordinator
Trading Services
Total expenditure
Net income/(expenditure)
Net movement in funds
Fund balances as at 1 April 2021
Fund balances at 31 March 2022		 Unrestricted
Funds
£
12,025
856
212,072
224,953
86
35,599
78,268
172
29,376
152,539
296,040
296,040
(71,087)
(71,087)
276,583
205,496		 Restricted
Funds
£
2,170
-
212,684
-
214,854
20,504
18,850
-
79,333
19,649
39,929
178,265
178,265
36,589
36,589
48,030
84,619		 Total
2023
£
14,195
856
424,756
-
439,807
20,590
54,449
78,268
79,505
49,025
192,468
474,305
474,305
(34,498)
(34,498)
324,613
290,115

20

HARROW ASSOCIATION OF DISABLED PEOPLE

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

18 Cash generated from operations
Surplus/ (Deficit) for the year
Adjustments for :
Investment income recognised in statement of financial activities
Depreciation and impairment of Building & Fixtures and fittings
Movements in working capital:
(Increase) / decrease in trade and other receivables
(Decrease) / increase in trade and other payables		 2024
2023
46,632
(34,498)
(6,758)
(856)
2,702
2,702
(120,721)
11,229
(625)
44,264
(78,770)
22,841

21