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2023-03-31-accounts

Charity registration number 1084108

Company registration number 04098341 (England and Wales)

NORFOLK COALITION OF DISABLED PEOPLE

OPERATING AS EQUAL LIVES

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES LEGAL AND ADMINISTRATIVE INFORMATION

Trustees M Symons
F Bowe
S McGarry
O Bello (Appointed 8 February 2023)
J G G Croft (Appointed 8 February 2023)
D Shraga (Appointed 8 April 2022)
K Robinson (Appointed 23 May 2023)
Charity number 1084108
Company number 04098341
Principal address St Vedast House
5-7 St Vedast Street
NORWICH
United Kingdom
NR1 1BT
Registered office St Vedast House
5-7 St Vedast Street
NORWICH
United Kingdom
NR1 1BT
Auditor Argents Audit Services Limited
15 Palace Street
NORWICH
Norfolk
United Kingdom
NR3 1RT

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES CONTENTS

Page
Chairman's statement 1
Trustees' report 2 - 6
Statement of trustees' responsibilities 7
Independent auditor's report 8 - 10
Statement of financial activities 11
Balance sheet 12
Statement of cash flows 13
Notes to the financial statements 14 - 27

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES CHAIRMAN'S STATEMENT

FOR THE YEAR ENDED 31 MARCH 2023

Chair's Message - 2022 to 2023

We are slowly emerging from the aftermath of the covid world, we are settling into our new structure and we have found a much better Norwich office.

We have also won a major 3 year grant to continue to support the child advocate service from the Henry Smith foundation. We are working hard to seek new funding streams all the time and I must applaud the team for all their time and effort.

We are growing our membership involvements, now that we are working more with individual members and our blogs articles are connecting more and more via our web site and social media platforms.

I would like to personally thank everyone, all our staff and volunteers, not forgetting our trustees, for all their hard work, for all the ten years I have been trustee. The board is getting stronger and we have a bright future ahead of us.

Shaun McGarry Chairman

Date: 29 November 2023

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

We are delighted to present the Trustees' Annual Report for Equal Lives for the financial year 2022/23. This report offers an insight into Equal Lives' activities, accomplishments, and future outlook. It underscores the dedication and hard work of our team, volunteers, and partners in our relentless pursuit of a world free from disabling barriers.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The objects of Norfolk Coalition of Disabled People (operating as Equal Lives), as set out in the governing document, are:

'To relieve the disability of people with physical, mental, learning, or sensory impairments, principally living within the County of Norfolk, and to further their independence and full participation in the community.'

Our vision:

A world free from disabling barriers.

Our mission:

To remove disabling barriers across East Anglia.

Our strategic priorities for 2021-24

  1. Promote the rights of disabled people

  2. Sharing living experience of disabled people

Our Values

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Our strategic aims

The strategic aims have been reviewed as part of a strategic planning process.

Promote the rights of disabled people

People who face disabling barriers have access to information, advice, advocacy and other support they need to make informed decisions, to uphold their rights and live independent lives.

Sharing lived experience of disabled people

People who face disabling barriers are united and able to use their collective voice to influence, educate and engage individuals, organisations and society as a whole to remove these barriers.

These aims and the work underpinning them demonstrate the Public Benefit as required by the Charities Act 2011.

The Trustees confirm that they have had due regard to Charity Commission guidance on public benefit.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Suffolk Independent Living

In the financial year 2022/23, Suffolk Independent Living made significant advancements in improving our payroll services while addressing challenges faced by our service users. The implementation of a new payroll system streamlined our operations, enhancing efficiency in managing responsibilities such as pension and HMRC payments. We anticipate a more comprehensive evaluation of this system's impact in the next financial year, though we are already witnessing improvements in service delivery. We also recognise that while the new system has removed some barriers and made the services easier for some people, it has created some new barriers that we will need to remove.

Midway through the financial year, the escalating cost of living had a noticeable impact on our service users. This led to a surge in inquiries related to client contributions. To support our service users, we directed them to Suffolk County Council for contribution reviews. However, we also observed an increase in service users unable to fulfil their contributions, affecting their access to care and support. This is not isolated to Suffolk however we are seeing increasing numbers of disabled people who do not have enough money to live on. We are exploring options to support disabled people in this area.

Additionally, we noted a rise in personal assistants seeking increased pay to meet the rising cost of living. Although there was an uplift in Direct Payments from SCC in 2022/23, it did not fully address the cost of living and minimum wage increases, leading to more personal assistants seeking employment outside the sector. This has exacerbated the ongoing challenge of recruiting personal assistants, with recruitment support remaining in high demand. While improvements were observed in successful recruitment rounds, PA turnover remained a challenge, primarily due to non-competitive pay and benefits compared to other sectors.

These challenges had several implications for our service users, including increased unused care hours, higher advertising costs, poorly trained staff, and delays in re-posting adverts as budgets were re-reviewed by funders.

Despite these hurdles, we recorded an increase in new referrals, reflecting the trend of individuals seeking to recruit their own workforce or use direct payments for support. We are now supporting 761 direct payment users.

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Advice and Membership Team

The Advice and Membership Team played a pivotal role in securing £46,000 in information and advice funding for the next three years through the Norfolk County Council retender.

During this period, the team supported 585 clients with 671 enquiries through our advice line. The top three enquiry topics were Welfare Benefits, Other, and Finances.

Additionally, 265 cases were supported within the Norwich and Broadland Social Prescribing Project, with over 1,206 hours spent. The top three referral reasons included Social Isolation, Welfare Benefits, and Housing issues.

We successfully secured just over £33,000 worth of funding from Norwich Consolidated Charities to recruit a 12month fixed-term Senior Welfare Benefits Adviser (SWBA), further enhancing our support capabilities.

The team also contributed to an increase in individual membership, with 102 new members joining Equal Lives during this reporting year, 58 of whom were converted from clients accessing our services.

Advocacy

In this reporting period, our Advocacy team supported 217 unique clients within Community Advocacy, dedicating 2,731 hours to their cases.

Notably, we formed the Norfolk Advocacy Partnership (NAP) with key partners, collaborating on advocacy support across Norfolk. We secured funding from Norfolk County Council for this initiative and applied for £78,759 from the National Lottery to recruit a NAP Co-Ordinator to bolster the partnership's efforts.

While our advocacy services have been successful, we acknowledge that we must improve our data collection in capturing client feedback.

Within Financial Hardship Advocacy, we supported 56 unique clients before this service transitioned to the Advice and Membership team in March 2023.

Fundraising and Finance (Development): Formerly known as the Development Team, the Fundraising and Finance (Development) department underwent changes to incorporate more fundraising work during the financial year 2022/ 23.

The team successfully secured funding for various services, including Shopmobility, core running costs, and the Financial Hardship service. Restructuring efforts allowed the team to increase fundraising output by over 300%, resulting in record funds secured in February.

We have ventured into legacy fundraising and are preparing to reapply for core funds to ensure continued delivery of essential services.

Financial review

Our reserves policy is reviewed annually. Our balance sheet as at 31 March 2023 shows reserves totalling £371,759 of which £328,302 are unrestricted and £43,457 restricted. Designated funds of £84,442 form part of the unrestricted funds, these cover amounts set aside for the purposes set out in note 19. Free reserves (including designated funds) amount to £328,302(2022: £225,189). The Board has assessed potential risks facing the Charity and its future plans and as a result has agreed that £300,000 is the minimum level of general reserves that should be retained as a contingency for unexpected large liabilities, we are aware that the pandemic has had an impact on our reserves so will work towards rebuilding them over the next few years.

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Plans for future periods

Conclusion and Future Outlook

In conclusion, the financial year 2022/23 has been marked by both accomplishments and challenges. We remain committed to addressing lack of Care Sector staff and financial hardship, while building upon our achievements in advocacy, information and advice, and fundraising.

Looking ahead, Equal Lives remains dedicated to its mission of removing disabling barriers across East Anglia. We will continue to work collaboratively with our partners, stakeholders, and service users to ensure equitable access to support and services.

We would like to take this opportunity to thank to our team, volunteers, supporters, and trustees for their unwavering commitment to our cause. Together, we are working towards a world free from disabling barriers.

Structure, governance and management

Norfolk Coalition of Disabled People, operating as Equal Lives, is a company limited by guarantee and is governed by its Memorandum and Articles, dated 27 October 2000 and its subsequent revisions. It is also registered as a charity with the Charity Commission (No. 1084108). NCODP is a membership organisation with group or individual membership. Groups can join as full members (where groups are managed by a majority of disabled people), and affiliate groups. Only full member groups can vote with one vote per group and there are no membership fees.

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

M Symons F Bowe D Scott (Resigned 2 December 2022) J Hayden (Resigned 11 April 2022) S McGarry O Bello (Appointed 8 February 2023) J G G Croft (Appointed 8 February 2023) D Shraga (Appointed 8 April 2022) K Robinson (Appointed 23 May 2023)

Appointment of trustees

All members meet each year at the Annual General Meeting to, amongst other business, elect the Board of Trustees; of which at least 51% must be disabled people. However, since we were established all trustees have been disabled people. Our rules (Memorandum and Articles) state that the chair must always be a disabled person and that there should be no fewer than four or more than fifteen trustees. All members are invited to nominate trustees prior to the AGM advising them of the retiring trustees and requesting nominations for the AGM. Trustees are elected for a three year term with the option to stand down at each AGM. Officers continue to be elected annually.

Trustee induction and training

Every trustee is made aware of their duties and responsibilities after they are appointed at our AGM, through discussion with the chair, an induction pack and trustee away days. Trustees take part in training sessions held throughout the year on various aspects of good governance, finance and management. In

addition, the trustees have portfolios of areas of the organisation they are responsible for getting to know in depth. They meet with the staff team and volunteers; take part in visits to services and team meetings. The trustees and staff have implemented formats for management information to the board, including easy read accounts.

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).

The company's current policy concerning the payment of trade creditors is to:

Organisation

The responsibility for the running of the organisation lies with the Board of Trustees which meets quarterly to set policy, monitor performance and overall direction. To assist with developing and overseeing this work the Board delegates this monitoring work to the Finance and Development sub-committee which generally meets two weeks before each Board Meeting. A Chief Executive Officer (CEO), Ben Reed, implements policy and strategy, manages day-to-day affairs and reports to the Board. The CEO oversees the work of the various elements of the organisation.

Pay policy for senior staff

The salaries of senior managers and the wider organisation are reviewed annually. If a salary increase is awarded, senior management salaries are uplifted in line with the rest of the organisation.

Fundraising standards information

Equal Lives do not participate in fundraising activities nor instruct anyone to act on our behalf in regard to fundraising. Therefore, we do not have the need to monitor the fundraising activities and have not received any complaints in regards to fundraising.

Auditor

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

The trustees' report was approved by the Board of Trustees.

S McGarry Trustee

29 November 2023

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2023

The trustees, who are also the directors of Norfolk Coalition of Disabled People for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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

In preparing these financial statements, the trustees are required to:

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

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF NORFOLK COALITION OF DISABLED PEOPLE

Opinion

We have audited the financial statements of Norfolk Coalition of Disabled People (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF NORFOLK COALITION OF DISABLED PEOPLE

Responsibilities of trustees

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

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, we considered the following:

Identifying and assessing potential risks related to irregularities

focusing on those laws and regulations that had a direct effect on the financial statements or that had a fundamental effect on the operations of the companies. The key laws and regulations we considered in this context included the Charities Act 2011, Tax legislation, and laws specifically applicable to sector in which the entity operates.

Audit response to risks identified

Our procedures to respond to risks identified included the following:

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF NORFOLK COALITION OF DISABLED PEOPLE

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

Use of our report

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

Mark Johnstone (Senior Statutory Auditor) for and on behalf of Argents Audit Services Limited

29 November 2023

Chartered Accountants Statutory Auditor

15 Palace Street NORWICH Norfolk United Kingdom NR3 1RT

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

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income and endowments from:
Donations and
legacies
3
6,265
-
Charitable activities
4
524,271
171,918
Other trading
activities
5
563,887
(4,105)
Investments
6
23,332
-
Other income
7
755
-
Total income
1,118,510
167,813
Expenditure on:
Raising funds
8
413,755
-
Charitable activities
9
601,642
156,085
Total expenditure
1,015,397
156,085
Net incoming/(outgoing)
resources before
transfers
103,113
11,728
Gross transfers
between funds
4,311
(4,311)
Net income/(expenditure)
for the year/
Net movement in funds
107,424
7,417
Fund balances at 1 April
2022
225,189
31,729
Fund balances at 31
March 2023
332,613
39,146		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
6,265
35,954
-
696,189
455,910
100,372
559,782
482,540
8,000
23,332
209
-
755
877
-
1,286,323
975,490
108,372
413,755
404,789
3,895
757,727
622,898
73,415
1,171,482
1,027,687
77,310
114,841
(52,197)
31,062
-
-
-
114,841
(52,197)
31,062
256,918
277,386
667
371,759
225,189
31,729		 Total
2022
£
35,954
556,282
490,540
209
877
1,083,862
408,684
696,313
1,104,997
(21,135)
-
(21,135)
278,053
256,918
Donations and
legacies
3
Charitable activities
4
Other trading
activities
5
Investments
6
Other income
7
Total income
Expenditure on:
Raising funds
8
Charitable activities
9
Total expenditure
Net incoming/(outgoing)
resources before
transfers
Gross transfers
between funds
Net income/(expenditure)
for the year/
Net movement in funds
Fund balances at 1 April
2022
Fund balances at 31
March 2023

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES BALANCE SHEET

AS AT 31 MARCH 2023

2023
Notes
£
Fixed assets
Tangible assets
14
Current assets
Debtors
15
79,096
Cash at bank and in hand
462,996
542,092
Creditors: amounts falling due within
one year
16
(181,454)
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
19
Unrestricted funds
Designated funds
20
84,442
General unrestricted funds
248,171		 2022
£
£
11,121
70,858
331,937
402,795
(155,515)
360,638
371,759
39,146
84,442
140,747
332,613
371,759		 £
9,638
247,280
256,918
31,729
225,189
256,918

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023, although an audit has been carried out under section 144 of the Charities Act 2011.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the Trustees on 29 November 2023

S McGarry

Trustee

Company registration number 04098341

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2023

Notes
Cash flows from operating activities
Cash generated from/(absorbed by)
operations
24
Investing activities
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed
assets
Investment income received
Net cash generated from/(used in)
investing activities
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2023
£
(6,066)
-
23,332		 £
113,793
17,266
-
131,059
331,937
462,996		 2022
£
£
(226,838)
(2,820)
250
209
(2,361)
-
(229,199)
561,136
331,937

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Charity information

Norfolk Coalition of Disabled People is a public benefit entity and a private company limited by guarantee incorporated in England and Wales. The registered office is St Vedast House, 5-7 St Vedast Street, NORWICH, NR1 1BT, United Kingdom.

1.1 Accounting convention

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

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

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

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

1.3 Charitable funds

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

Designated funds are unrestricted funds earmarked by the trustees for particular future projects or commitments.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

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

1.4 Income

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

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

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

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

Costs of raising funds comprise the costs associated with attracting donations, grants and legacies and the costs of trading for fundraising purposes.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated between the expenditure categories of the sofa on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, as set out in the notes to the accounts.

1.6 Tangible fixed assets

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

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

Fixtures and fittings 25% straight line Computers over 3 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

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

1.8 Cash and cash equivalents

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

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

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

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

Basic financial assets

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

Basic financial liabilities

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

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

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

Derecognition of financial liabilities

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

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

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

1.11 Retirement benefits

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

2 Critical accounting estimates and judgements

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

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

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

3 Donations and legacies

**Unrestricted ** Unrestricted
funds funds
2023 2022
£ £
Donations and gifts 1,265 35,954
Grants received 5,000 -
6,265 35,954

4 Charitable activities

Information
Advice and
Advocacy
Social
Prescibing
Business
Development
2023
2023
2023
£
£
£
Grant funding
600,404
92,959
2,826
Analysis by fund
Unrestricted funds
521,445
-
2,826
Restricted funds
78,959
92,959
-
600,404
92,959
2,826		 Training
income
2023
£
-
-
-
-		 Total
2023
£
696,189
524,271
171,918
696,189		 Total
2022
£
556,282
455,910
100,372
556,282

Included within income from charitable activities is Government funding of £347,023 (2022: £436,506)

5 Other trading activities

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Payroll services - Suffolk
484,052
(4,105)
Payroll services - Norfolk
50,900
-
Sublet of offices
2,281
-
Trading activity income:
other
26,654
-
Other trading activities
563,887
(4,105)		 Total Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
479,947
427,526
8,000
50,900
41,670
-
2,281
2,281
-
26,654
11,063
-
559,782
482,540
8,000		 Total
2022
£
435,526
41,670
2,281
11,063
490,540

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

6 Investments

**Unrestricted ** Unrestricted
funds funds
2023 2022
£ £
Interest receivable 23,332 209

7 Other income

**Unrestricted ** Unrestricted
funds funds
2023 2022
£ £
Net gain on disposal of tangible fixed assets - 250
Other income 755 627
755 877

8 Raising funds

Unrestricted
Unrestricted
Restricted
funds
funds
funds
2023
2022
2022
£
£
£
Trading costs
Shopmobility
15,558
31,258
-
Payroll and Supported Accounts Services
143,624
159,930
3,041
Provision for bad debt
-
2,122
-
Staff costs
253,853
210,759
854
Depreciation and impairment
720
720
-
Trading costs
413,755
404,789
3,895
413,755
404,789
3,895		 Total
2022
£
31,258
162,971
2,122
211,613
720
408,684
408,684

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

9 Charitable activities

Information
Advice and
Advocacy
Social
Prescribing
Business
Developmen
t
2023
2023
2023
£
£
£
Staff costs
344,936
68,153
-
Depreciation and impairment
1,548
-
984
Direct administrative costs
13,036
3,283
7,101
Outsourced project costs
204,920
-
-
Other
2,793
-
-
567,233
71,436
8,085
Share of support costs (see note 10)
63,860
15,553
8,073
Share of governance costs (see note 10)
17,056
4,233
2,198
648,149
91,222
18,356
Analysis by fund
Unrestricted funds
583,286
-
18,356
Restricted funds
64,863
91,222
-
648,149
91,222
18,356		 Total
2023
Information
Advice and
Advocacy
Social
Prescribing
Business
Developmen
t
2022
2022
2022
£
£
£
£
413,089
285,277
64,666
102,755
2,532
1,276
-
984
23,420
17,489
1,900
5,233
204,920
-
-
-
2,793
-
-
-
646,754
304,042
66,566
108,972
87,486
134,877
22,203
22,802
23,487
30,611
3,078
3,162
757,727
469,530
91,847
134,936
601,642
404,864
89,881
128,153
156,085
64,666
1,966
6,783
757,727
469,530
91,847
134,936		 Total
2022
£
452,698
2,260
24,622
-
-
479,580
179,882
36,851
696,313
622,898
73,415
696,313

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

10 Support costs


Staff costs
Depreciation
Premises costs
Administrative costs
Audit fees
Accountancy
Legal and professional
Bad debt write off
Analysed between
Trading
Charitable activities		 Support
costs
Governance
costs
£
£
56,281
-
1,148
-
22,764
-
88,275
-
-
6,250
-
12,000
-
23,670
-
6,327
168,468
48,247
80,982
24,760
87,486
23,487
168,468
48,247		 2023

£
56,281
1,148
22,764
88,275
6,250
12,000
23,670
6,327
216,715
105,742
110,973
216,715		 Support
costs
Governance
costs
£
£
121,544
-
2,737
-
85,271
-
93,594
-
-
6,560
-
12,000
-
32,399
-
524
303,146
51,483
123,264
14,632
179,882
36,851
303,146
51,483		 2022
£
121,544
2,737
85,271
93,594
6,560
12,000
32,399
524
354,629
137,896
216,733
354,629

Governance costs includes payments to the auditors of £6,560 (2022- £8,900) for audit fees.

11 Trustees

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

The trustees are re-imbursed for expenditure expended on behalf of the charity in the year for travel and support costs. No trustees were re-imbursed for this expenditure in the current year (2022 - nil).

12 Employees

The average monthly number of employees during the year was:

Payroll and Supported Accounts
SIL Advice
Business Support
Business Development
Information Advice and Advocacy
Social Prescribing
Total		 2023
Number
5
5
5
5
11
4
35		 2022
Number
4
5
6
5
14
3
37

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

12
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2023
2022
£
£
647,415
701,230
43,683
48,724
32,125
35,901
723,223
785,855		 (Continued)
2023
2022
£
£
647,415
701,230
43,683
48,724
32,125
35,901
723,223
785,855
785,855

There were no employees whose annual remuneration was more than £60,000.

13 Taxation

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

14 Tangible fixed assets

Fixtures and
fittings
Computers
£
£
Cost
At 1 April 2022
11,476
58,762
Additions
5,466
600
Disposals
(9,037)
(35,152)
At 31 March 2023
7,905
24,210
Depreciation and impairment
At 1 April 2022
10,950
49,650
Depreciation charged in the year
369
4,214
Eliminated in respect of disposals
(9,037)
(35,152)
At 31 March 2023
2,282
18,712
Carrying amount
At 31 March 2023
5,623
5,498
At 31 March 2022
526
9,112
15
Debtors
2023
Amounts falling due within one year:
£
Trade debtors
57,141
Prepayments and accrued income
21,955
79,096		 Total
£
70,238
6,066
(44,189)
32,115
60,600
4,583
(44,189)
20,994
11,121
9,638
2022
£
53,687
17,171
70,858

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

16 Creditors: amounts falling due within one year

Notes
Other taxation and social security
Deferred income
17
Trade creditors
Other creditors
Accruals
17
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2022
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2023		 2023
£
47,721
54,353
50,791
15,239
13,350
181,454
2023
£
54,353
2023
£
54,353
48,502
(48,502)
54,353
54,353		 2022
£
41,006
48,502
8,101
6,694
51,212
155,515
2022
£
48,502
2022
£
48,502
49,689
(49,689)
48,502
48,502

Deferred income comprises of the advance receipt of income in respect of both payroll and supported account services and grants towards charitable activities.

18 Retirement benefit schemes

Defined contribution schemes

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

The charge to profit or loss in respect of defined contribution schemes was £32,125 (2022 - £35,901).

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

19 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:

Movement in funds
Balance at
1 April 2021
Incoming
resources
Resources
expended
Balance at
1 April 2022
r
£
£
£
£
Social Prescribing
-
93,589
(66,632)
26,957
Alan Boswell Group
667
-
-
667
Skills For Care - Workforce Development
-
8,000
(3,895)
4,105
NCF - Disability Equality Training
-
6,783
(6,783)
-
Hardship fund
-
-
-
-
Henry Smith fund
-
-
-
-
Aviva Crowdfund
-
-
-
-
667
108,372
(77,310)
31,729		 Movement in funds
Incoming
esources
Resources
expended
£
£
92,959
(91,222)
-
-
(4,105)
-
-
-
15,848
(13,032)
58,800
(51,831)
4,311
-
167,813
(156,085)		 Transfers
Balance at
31 March 2023
£
£
-
28,694
-
667
-
-
-
-
-
2,816
-
6,969
(4,311)
-
(4,311)
39,146		 Transfers
Balance at
31 March 2023
£
£
-
28,694
-
667
-
-
-
-
-
2,816
-
6,969
(4,311)
-
(4,311)
39,146
39,146

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

19 Restricted funds

(Continued)

Social Prescribing - Funding has been received from Norfolk County Council in relation to Social Prescribing, which is a process of helping to improve health and wellbeing through the connection of people to non-medical sources of support.

Suicide Prevention - Funding has been awarded to the Norfolk Community Advice Network (NCAN) in respect of an accredited advice service to address suicide prevention.

Norfolk Community Foundation- COVID-19 Response - Funds have been received to take on a new staff member to lead on COVID-19 response activities with a focus on increased social contact with members to reduce feelings of loneliness and isolation.

National Lottery Community Fund - COVID-19 Response Funding.

Alan Boswell Group - Funding has been received towards the cost of a development officer.

Hardship fund - Funding received from Norfolk County Council to help those in need of advise and support in managing their finances

Henry Smith fund - to help provide a specialist child protection advocacy services.

Aviva Crowdfund - for the purchase of new mobility scooters

Funds have been received from The Geoffrey Watling Charity and The Grace Trust towards a transport project.

Norfolk Community Foundation - Funds received in relation to supporting vulnerable people over the winter months.

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

20 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Movement
in funds
Balance at Resources Balance at Incoming
Balance at
1 April 2021 expended 1 April 2022 resources 31 March 2023
£ £ £ £ £
Dilapidation Reserve 36,442 (32,000) 4,442 - 4,442
Premises Reserve 50,000 - 50,000 - 50,000
New Projects 15,000 - 15,000 - 15,000
Covid plans 15,000 - 15,000 - 15,000
116,442 (32,000) 84,442 - 84,442

The dilapidation reserve relates to funds designated for expected repairs to the existing Charity premises under a dilapidation agreement.

Funds have been designated to a Premises Reserve to cover moving costs and the adaptation of new premises.

A New Projects fund has been created, in particular to cover the Disability Pride event and Shopmobility.

A transfer of £200,000 was made in 2020 to create a new designated fund, New Premises Reserve, towards a possible deposit on the purchase of a commercial property. As this is no longer a consideration the funds were transferred back to the general fund in the year ended 31 March 2021.

Covid Plans reserve, is in respect of funds having been set aside towards the purchase of new computer equipment and IT support to enable staff to 'Work from Home' during the Covid-19 pandemic.

21 Analysis of net assets between funds

Unrestricted
funds
Restricted
funds
2023
2023
£
£
Fund balances at 31
March 2023 are
represented by:
Tangible assets
11,121
-
Current assets/(liabilities)
321,492
39,146
332,613
39,146		 Total Unrestricted
funds
Restricted
funds
2023
2022
2022
£
£
£
11,121
9,638
-
360,638
247,280
-
371,759
256,918
-		 Total
2022
£
9,638
247,280
256,918

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

22 Related party transactions

Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2023 2022
£ £
Aggregate compensation 42,000 52,500

23 Funds held on behalf of third parties

The aims of Independent Living Norfolk and Suffolk Independent Living are to assist people in the receipt of payments for services. In running these schemes, the charity receives the payments on behalf of service users and pays out expenditure based upon authorised timesheets and invoices received from the service user. Separate bank accounts in the name of the charity are maintained and the transactions are recorded outside of the charity's main accounts system. Most of the expenditure is in connection of employed carers who are employees of the users and the charity administers the individual payrolls for each employer for which a charge is raised. Due to the timing differences between receipts and payments the charity holds a balance for each of the service users. The income and expenditure in relation to this figure is not that of the charity and therefore it is not reflected in the charity's Statement of Financial Activities, neither are the balances held the charity's and therefore are not included on the balance sheet of the charity. The work of the charity is monitored by Social Services, who also monitor the validity of claims to receive the payments. The balance on any individual service user account is repayable to Social Services on demand.

The movement on the Independent Living Norfolk balances during the year was as follows:

Balance at 28 March 2022 / 20 March 2021

Receipts

Service user payments

Balance at 27 March 2023 / 28 March 2022
 2023 2022
£ £
41,139
487,109
3,922,165
2,950,568
(3,595,037) (3,396,298)
368,267
41,139

The balance carried forward relates to NHS funded individuals and those holding personal budgets.

The movement on the Suffolk Independent Living balances during the year was as follows:

2023
2022
£
£
Balance at 21 March 2022 / 22 March 2021 4,654,675 4,303,283
Receipts
 10,517,086 9,115,827
Service user payments
 (9,683,900) (8,764,435)
Balance at 20 March 2023 / 21 March 2022 5,487,861 4,654,675

NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

24
Cash generated from operations
Surplus/(deficit) for the year
Adjustments for:
Investment income recognised in statement of financial activities
Gain on disposal of tangible fixed assets
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Increase/(decrease) in deferred income
Cash generated from/(absorbed by) operations
25
Analysis of changes in net funds
The charity had no debt during the year.		 2023
2022
£
£
114,841
(21,135)
(23,332)
(209)
-
(250)
4,583
5,717
(8,238)
30,363
20,088
(240,137)
5,851
(1,187)
113,793
(226,838)