Charity registration number 10841 L18 Company regSslratlon numljer 04098341 (England and Wale51 NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES LEGAL AND ADMINISTRATIVE INFORMATION Trusto0s M Syrnons F 8owe O Bello JGGCroft K Robinson IAppoinl8d 23 May 20231 Cholf gxg¢ullvg offlcor Ben Reed Charity number 1084108 Company numb8r 04098341 Prln¢lpal addro$$ Sl V8dasl Hous8 5-7 St Vedast Street NQRWICH Unitèd Klngdorn NR11BT R•gl$tgrgd offl¢o St Vedast House 5-7 Sl Vadasl Straal NORWICH United Kingdorn NR1 18T Auditor Argents Audit Services Limited 15 Palace Street NORWICH Norfolk United Kingdorn NR3 1RT Bankers CAF 88nk Lld 25 Kings Hill Aw8nu• Kings Hill WEST MALLING Kent United Kingdorn ME104JQ
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES CONTENTS Page Chairmaii's statenieiil Trustees, report Stslemenl of trustees, rèsponsibililes Independent auditor's report 8-10 Slalemenl of flnanclal 8Ctlvilles Balance Sheet 12 Statement ol cash flows 13 Notes to thè fin8n¢ial statemènts 14-27
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES CHAIRMAN'S STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 Chairs Message- 2023 to 2024 We continue 5trivlng to S8cure new fundlng 5tr8arns with some success , and l 5t cornmend the team lor their dedication and hard work. despite the continuing challenges that lace 3rd sector funding generally. Our membership involvement is growing as engage more with individual members. our advocacy and advice services have trsl8bli$hed under Ihtsir new structura and we have also made huge strides in our p8iroll $6rvie&, I would Ilk8 lo extond my heartfelt thanks lo 8varyon8-our gtaff, Volunteers, and Irusl88s for Ih8Sr unwaverbng afforts. As I complete my first year as chair. l am proud lo see the bLxrd becoming stronger, and we have a bright future ahead of us. F Bow8 Chalrman Date.. 10 Oecernber 2024
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 1115 a great pleasure lo Introduc8 the Annual Report of th8 Trustees of Equal Ve5 for th8 fiscal year2023124. Thi5 docum8nl provides a glirnp5e inlo Ihe endeavours. 8chievernen15, and prospective developments of Equal Lives. It highlights Ihe unwavering commilment and efforts of our omployoos, volunl¢ers, and collaboialor5 toward a¢hiving a world wi¢houl disabling barriers. The financial stalem8nls have been prepared in accordance with the accounting policies sel out ir) note 110 the financial slatements and comply with the charily's19overning documentl. Ihe Companies Act 2006 and"Accounting and Reporting by Charities,. sl81omenl of Recommondod Praelice applicable to ¢harilios preparing Ihair accounts in a¢¢c>rd8n¢e wlh tho Financial Repo.ng Standard applicable in the UK and Republic ol Ireland IFRS 1021"18ffective 1 January 20191. Oblectlves and acllvbtbes Th8 obJ8ctlvès ol Norfolk Coalilion ol Disabléd P8opl8 loperaling as Equal Llvesl, as s81 out In th& gov8mlng ocument, are.. 'To r81ieve th8 di5abilily of p80ple with physical, rn8nlal, 18aming, or 58n50ry 1tnpair8Dl8, prfnclpally living within the County of Norfolk, and lo further their independence and lull participation in the community. Our vlslon.. A world free from disabling barriar6. Our mission.. Tu remove disabling barriers across Easl Angli8. Our strategic prforitlas fof 2021-24 1, Prornote the rights ol dis8bled people 2, Shadng Ilwng oxperiencg of disa)led people Our Values Qur work 1$ based on lh$ s181 model of ¢Ji9obility, whi¢h states Ihat p&opl¥ havg impaimignls Oul gre disatyled by the barriers society pl8c85 in the way ol inclusion and equality. Impairments are a norrnal part ol life, discrimination is not. Proféssionals should bè on tsp, not on top, mèaning 0p1 should b8 ablè to draw on oth•rs' expartis• bul not be controll8d by thern. There should be nothing about us, without u¥, m¢gning p¢opl? who face diJablin9 b8rri¢r¥ ¥hould b¢ involv¢d in ¢Jg¢isions and activitiès that aff9¢1 them. People have a nghl lo equality. dignity and independence. We support people to ernpower themselves and reach their potential. Co-production work with disabled people and organisations rnust b$ the way ol working to r8rnovg barriers and rnake services more cessible. Under the social model of disability, we would consider an impaim)enl to include people who have long term health conditions or tnental health issues thai rneans they exp8rience balerS In soci8ty Ihai olh8rs would nol.
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Our strateg1¢ alms Th8 strat89ic aims hav8 b8&n revi4Jw8d as part of a strategic planniri9 process. Promote the rlghts of Dlsabled people People who ts¢e disabling barriers have access to inforrnation, advice, advocacy and other support they need lo make informed detysions. lo uphold their rights and live independeni lives Sharing lived experience ol Di¥ibled pgople People who face disabling barriers are united and able to Use their collective voice lo influence, educate and engage individuals. organlsations and sOctY as a who18 to r8niov• th888 barrlers. These aims and Ihé work underpinnlng them demonstralè the Public Bènefit as réquired by the Charitles Ac12011, The Tru51ees conlirrn that they have had due regard lo Charity GomrnisslDn guidance on public benefit. The Iruslees have paid due re9ard to guidan issued by the Charity Cornmisgon in decidin9 what activities the charity should underlako. Achlevements and perfomianc• Suffglk Indep?ndent Living Suffolk Ind$pgndenl Liying ISILI rnede signili¢anl advan¢emonts in improving ils payroll $grvi¢gs whib a¢Jdrgssing ¢hall&ngoS faced by 115 ser¢ice u8er5 over the course ol Ihe fial year, The implernenlalion ol a new payroll system streamlined ils operation5. enhancing efficiency in managing responsibilities such as pension and HMRC payments. SIL has been able to beca9 more prOac'Ve, enabling Improvptneni lo Ihg level ol support th81 il can provide via tre P8yroll Tearll. Furthermorg, SIL anticipates that il will start to rnake further improvements over the next ee monlhs, particularly around the accessibility of its information. SIL has increased the size of both its SIL Advice and Payroll Service Teams ané has Ic>und success in employee developm6nl via 8pprenli¢88hip8. Advlc• and M•mb•rghSp T•arn The Advice gnd Membership Te£m helped address 836 individugl issue5 frorn Di$ebled People in Norfolk over the wurse of the yoar. Dua to thè wllapsa of One Norwich snd the ondlrenewal ol tha Social Prescribing eonlr8¢1, the sérvice closèd, All èmployees praviously wotl(ing in Social Pr¥scribing have trilher left tho organisation or hava boen rtrdeploye¢l into a diffarenl po¥ilion viithin the organisetion. The project became increasingly diffi¢LJlt to Dperale due lo the CDntra¢tual sitU8liDn with One Notwich. Howtsver, the s&ivl¢e mada a huge Irrpacl on the people u8Ing11 and118 model worked. There was no &valu81ion process and no compelits've lender process regarding the project. Shopmoblllty This year has s88n growth for lh8 Shopmobility seNc8. At the start of the year, th8 service had on average only 17 customers per week. Now, il sees an average of 27 custorner5 per week. We had 1,277 loans of mobility 5COOters, poworchairs, and wheolchairs ovèr the yèar, of which 332 pgr yèar wera to now customers. This is an unoxpectedly high nurnber lor new customers. Golng forward, the servlce wlll alm to Identty where It5 Gustorners come trorn, seographlcally speaking.
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Advocacy This year, the Advocaw Team supported 243 individuals. often with multiple issues. They have also dedicated 3,173 hours to Iheir clients. 11 has been a challenging period.. the Team is short-staffed and fa¢es issues with re¢ruilment. Regardless. il r8mains strong and upholds a high standard ol work. Equal Lives recruited a Norfolk Advocacy Partnership INAPI Co-ordinator in June 2023 on 8 3-y&ar contract, thanks 10 fvnding trom the National Lottery Community Fund. Over the past year, the NAP Co-ordinator has worf(ed with Equal Lives to build relationships between the partners of NAP and lo identify the key priorities of NAP moving foard. Reoular monitoring of attendance, ieporting, and trend analysis has been implemented by the NAP Co-ordinator, lyho has also worked lo produce a website for NAP. lead C marketing to promote the aims Df NAP, and attend events which regard NAP. Th8 NAP Co.Ordinator has also work8d wlth th8 comftissionars and partnèrs ol NAP lo understand how data coll8cllon for client reedback ¢ould be irnprovèd. Although some m¢8SLJres have r&e8nlly bèen Implèmented, rnom rnust be done to &nsur8 that relèvant inforrnalion ia captured. BuBlnes¥ Support La51 year, 47ts/0 of clients who 6ght help from the AQvice and IAgrnbership Team were looking lor and were in need ol support wllh Ihelr flnances. For thls reason, Ihls year's fundralslng effons locussed on enzbllng the Flnanclal HardshSp service al Equal Lives. Thg ri$ing ¢091 of living ha$ boen a major ¢on¢ern lo funder$: Ihg $grvi¢9 refl¥cls the wido1 fundraising landscap8. Business Support 8UCC85sfully applied lor a nurnber of grants to support the Financial Hardship service, as well a8 a grant to evelop an Advice Hub at the Shopmobility sile. This is in progress. As always. EqLJal Lives moves in the direction of Ihe nè6ds of Its $6rvlett u8or8 and wlll ¢onlSnue lo do th18 through our fundralslng approach efforts, Over the year the Busines5 Support Team h85 developed and expanded, enabling il to work across HR, Governan, Health and Sal8ly, Fundraisiry, Markots'ng, and Proj8cI Manag8m8nl. Thg aim of th8 Team is to bulld a stron9 foundats'on lor Iha organisatlon, from whlch Its sèrVIc can Ihrlva. This year we have had over 9000 vi611s lo the Equal Lives website and nearly 3000 blog 'iiews. The blogs have delved into range ol tOFl¢S. inoluding fuel povèrty as o disability juslice issue, makingloborgtories more aCSSible, and the langu9ge ol Finan¢ial review Our reserve5 policy 15 r¢viewed annually. Our balance sheet a5 at 31 March 2024 sh¢)ws reser¥e5 totalling £JfG6.188 of which £519,848 ar$ unreslri¢l8d and £46,340 restricl¢d. oesign81gd funds of £90.000 form part of Ihg unreslriclgd funds, Ihese cover amounls sel aside for the purposes sel out in the nol85 to the accounls. Free reserve5 lincluding d85ignaled funds) grnounl to £519,84812023.' £332,613). The Board has assessed potential risks facing the Charity and ils future plans and as a rasuK has agrèèd that approximatèly 6 months running costs is minimurn lav810l gèn8r£l rèsérvès Ihal should bè r$lain$d. We ar8 aware thal the pandgmic had an impact on our reserves so will work toward8 r8bLilding them ov8r the noxl fow year5.
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Plans for fvture perlods Can¢lu$lon and Futu1• Outlotsk In the fiscal year 2023124, we havg $88n an easing lo the after &ffecls ol the COVID-19 norni¢ and hav8 thus been 8bla IL) viork lo ensure Ihe stability of our core services. We have experienced employee tumov8r, bul over the year, recruitment has become signilicanlly easier. Although 2 projects ended this year, we are in a beller finantsKg1 positioning at the end ol the year thsn at its slart. Looklng ahead, Equal Lives remaln5 dedlcat8d to Sts mlssion ol removSng disabllng barrlers across East Anglla. We will continua to work collaboratively with our parti)ers, stakeholders, and seNice users to ensure 8quilaLle access to support and seNices. Equal Lives ig in a better position slralegically At the end 012023124. going fornvard, we will have more control over thè strvl¢ès we Snve81 Sn. We want lo express our gratitiide lo our employees, vOlnteerS, supporters, and truslees for their slpadfast dedication to our rthiW%h&hPaY&gdM4kput disabling barriers Norfolk Coalition of Disabled People INCODPI, operating as Equ81 Lives, is a Company Ilmhted by uuarantee and Is govèmed by its Memorandum and Articles, dated 27 Octobèr 2000 and ils subsèquent revisions. It 1$ also regisl8r8d as a charity with the Charity Commission (No. 10841081. NCODP is 3 memb8rship organisation with groLJP or individual membership. GroLJPS can join as lull members Iwhèro groups are managed by a majority ol dlsabled people), and 8ffillale groups. Only lull membèr groups can ¢ote with one vole per group and there art no mombèrship f888. Th8 trusl885, who ar8 also th8 dirèctors for th• purpos• of company law, and *ho s8rv8d durlng th8 y8ar and up lo th8 date ol signatLJre ol th8 Ilnanclal stat8menls ware.. I Symons F Bow8 S McGarry 0 Bello JGGCroft D Shraga K Robin$on IReslgn8d 30 Novernbar 20231 IRe81gna¢ 30 Novernber 20231 (Appointed 23 May 2Q231 Appointment of trustee8 All members meet each year al the Annual General Meeting IAGMI to, amongst other business, elect the Board ol Trustees., of which allgast 51.10 must ba disabl$d paoplg. Our rulès (Memorandum and Articlasl stalè Ihat thg chair must always be a isabled person and ihat th8r8 should b8 no 18wer than four or mor8 than lift8en tru51ee5. All member5 are invited lo norninate trustees prior lo the AGM advising Ihem of the retiring trustees and requesting romin8tions for the AGM. Trustees arg 91oct¥d lor o Ihrgo year tgrm wvith th$ option lo slané down al ¢8ch AGM. Offi¢ors continue lo bo 91g¢ted annually. Trust88 Inductlon and tralnlng Every trustee is made aware ol their duties and respor)sibilities atter they are apptsinled at our AGM, through discussion with the Chair, an induction pack and Iruslee away days. Trusiees t8ke In traininu sessions held throughout the year on varlous aspects of good governanco, flnanctr and managament. In addition. the truslees have portfolios of areas ol the organisation they are responsible lor getting to know in depth. They meet viilh the staff le8m and volunteers,. lake part in visits lo services ancl team meetings. The Iruslees anij sl8ff have implemented forrnals for management inlormalion lo the board, induding easy read accounts.
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Th8 cornpany'5 curr8nt policy conc8rning the payment ol trad8 cr8dilors is to lollow the CBI'S Prornpl Payers Code (copie5 are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 10UI. Th8 Gornpany's Gurr8nl policy GonG8rning the payment ol trade cr8dilors is lo- settle the terms of p8ymÈnt with Suppliers when agrÈeing the terms of each transaction.. $nsur4 that supplièrs ara made awarè of Ihe lèmis of paym8nl by inclusion of tho rèlavant terms in contracts," and pay in aCCordar8 with the company's contractua and olher legal obligation5. Organi8ation The responsibilily for ihe running ol the organisation lies with the Baard of Trustees which meets Quarterly to set policy, monitor pgrtormanca and overall dlrecllon, To asslsl wbth developlng and ovorseelng Ihls ivork the Board dglegales IhI8 monitoring work to the Finance and Devalopmenl subrnIn1ttee which generally Meets Iwo weeks lore each Doard Meeting. A Chief Execulive Offi¢er ICEOI, Ben Reed, implements policy and strategy, manages day-10-day affairs ond raports to It* Board, Th8 CEO ovgr8e88 the work ol Ihe varlous alemenls of Ihtr organlsallon. Pay pollcy for sènlor staff The sal8ries of sènlor managèrs and thè widor organis8tion are revbwed annually,118 88lary Incroasa Is awarded, 88nl¢r management salaries are uplifted In line wth the rest of Ihe organisalion. Fundralslng standard5 Infomiallon Equal Lives do nol participate in public fundraisin9 activities nor instru¢l anyone lo oct on our behall in regard to fundraising. Therefore. we do not have tha need lo rnonilor the fundraising activities and have not received any complaints in regards lo fundraising. Audltor In accordanc8 wlth lh8 companys articl8s, a résolution proposing that ArglS Audit S8rvic8s Limlied b• reappointsd as ¥udltur ul Ili¥ tiuiiipdiiy will Lje yul dl ¥ Geiier<il Me¥lliiy. The Iruslees, report was approved by the Bo8rd of Trustees. F Bow8 Tru$t&• 10 Dernber 2024
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 Th8 Irust88s, who are also th8 directors ol Norfolk Coalition ol Disabl8d P80ple lor the puip05e of company law. are responsible for preparing the Trustees, Report and the financial statement5 in accordance with applirable18w 8nd United Kingdom Ac¢ounlin9 Standards (Unitod Kin9dom Generally Accepted Accounting Pra¢li¢el. Company Law requires the trustees lo prepare financial 51atements fr)r each finanrial yÈar which give a true and fair view of thè slatè of affairs ol tha charity and ol th incoming rèsources and application ol rasourcos, including th income and expenditure, of the charitable company for that year. In pipparing these financial statetn8nts, the trustees are 18quir8d lo select suitable accounkn'ng pc)licies and Ihen apply them consistently.. observ& th8 m8thods and princlplès In th• Charltlès SORP", maké iudgarnants and astimal8s that aro r&asonabl8 and prud•nl', . slate whether applicabl8 UK Accounting Slandards hav8 b88n follow8d. subject lo any rnal8rfal departur88 dlsclos8d and explain8d in the financial staiemants-, and preparo th8 Ilnanclal slat8m8nts on the going conc8rn basls unles8 St Is inapproprlal8 to pr88um8 Ihat the charity wlll conllnua in oper441ion. Th6 Iruslees arè responsiblt lor keèpSng sdèquale aeeounlirng records that disclos8 with reasonable atturaey al any limè the financial position of the Gharily and enable them to ensure that the financial slaternents comply with the Cornpanies Act 2006. They are also responsible for safe Juarding Ihe assets of the charity and hence for taking reasonable steps for the prevention and d8t8ction of fraud and other irregularlties
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF NORFOLK COALITION OF DISABLED PEOPLE Oplnlon Wts h8V& 8udited the finan¢ial stslamènls ol Norfolk Coalthon of Disabled Ptsopla (the 'ch8rity'l for th• year ended 31 March 2024 which comprise th8 stat8rn8nt of fiNancial aotivi1188, th8 balance sheet, th& 8tat8ment of cash flows and no18S to th8 financial stalemenls, including significant a¢f))uniing policies. The financi81 repDriing framework that has been applied in their prgpar81ion is applicabb18w and Uniled Kingdom Accounting Siandardg. including Financial Reporting Slandaid 102 The Financial Reporting Standard applicable in tha UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Pradi¢el. In our opinion, the financial staternenls.. give a true and lair view ol the slate ol the charitable company's affairs as at 31 March 2024 and of ils incoming resoLJr¢es and application ol resources, lor the year then ended: havg b&8n prop8rly preparad In accordance with Unlled Klngdom Generally Ace8pled Accounllng Practl¢,' and hav& been prapared in a¢¢crd8nce with Ihts requir&mgnts of th& Compani68 A¢1 2006. Basis for opinlon We conducted our audrt in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our rgsponsibililitrs und9r thosg standards are lurthgr dgs¢ribgd in tho Audilors r&sponsibililies for th$ au(lil of the finon¢i&l stalgments section ol our report. We are independent of the charity in accordanco with the ethical requir8m8nts that are rèlevant to our audit ol the linanc4al statements in the UK. including the FRC'S Ethical Standard. and we have fulfilled our other elhi¢al responsibilili8s in accordancg wilh these rgquiremenls. We beligve that the audit evidence we have obtained 1$ sufficient arNJ appropriate lo provide a ba515 lor our opinion. Con¢lu81on$ r•latlng to golng ¢¢n¢¢m In audrting Ihe financial statements, we have concluded that the truslee5' Use of the going concem basis ol accounting in the pr8paration of Ihe financial stat8m8nls Is appioprialo. Based on tl work we h8ve perfomed, we have not identified any m8teri81 un¢ertainlies rèlating lo events or conditions that, individually or colleclivoly, may cast significant doubt on the charity's abilbty lo continug as a 90ing conc•rn for • period of ai least twelve months fr(Yn when the financial statements arè authorised for issuè. Our responsiblli118s and tha r8sponsibillli8s ol th• trustées wllh r8sp8Ct to golng concern ¥8 d•scrlb&J In th8 rol•vanl sèctions of this report. othar Infomiatlon Th8 olh#r Inlormallon comprls#s thè Infomation includ#d in th* annual rtrport othèr than lh# financlal stalemants and our auditor's report Ihereon. The trustees are responslble for the othèr informalion ¢ontainÉd within the annual report. Our opinlon on the financial slaternenls does rrf)I cov8r the othtsr information and we do not expi8s5 any form of assurance conclusion ther8on. Our responsibility is to read the othtrr information and, in dolng so, considtrr whtrther thtr other infomiatior) is materially inconlistenl Mth the Ilnancial statements or oijr knov41edg? oht)ined in the rourse ollhe audlt, nr otheNiise appoars lo b• materially misstated. If wè Idenlily such materlal inconsislenci8s or apparent rnal8ri81 rnisslatom&nls, ar8 required to determing wh8ther thi5 giv#5 rise lo a mat8rial mis51at8rn8nl in the financial stat8m8nts th8mselves. If, bas8d on the work we have performed, we conclude thal there is a materi81 miss18ternent of this other inforrnation, w8 are required to r¥port that fact. We have nothing to report in this regard. Mattern on which we are required to report by ex¢eplion We have nothing to report In respect of the Idlowing matters in r8lalSon to whlch th8 Chariil•s (Accounts and Raportsl Regulations 2008 iequiie u5 to report to you il, In our opinion.. Ihg Inlom)aWon slven In Ihe fln8n¢lal siaiemgnts Is Inconslsient In any maigrlal r8spact wSth 1he irusr99s' ropofl., or sufficienl a¢counting records have not been kept,. or Ihe fin8noal statements are not in agreemeni with the accounting re¢ords- or we have not received all the information and explanations we require forour audit.
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF NORFOLK COALITION OF DISABLED PEOPLE ResponslbllStles of trustees As exp18ined more full. in the slalemenl of trustees, responsibilities. th& trustees, who aro al80 the diro¢lors ol tha charity ltyr the purpos8 of company law. ar8 r8Bponsit)18 for th8 preparation of th8 financial statem8nl8 and for b8ing salisfied that they oive a true and lair view, and for such internal ¢ontrol as the trustees determine is ne$sarY tts enable the prep8r8tion of financi81 slalemenls that ai8 free from rnalerial mis61alew8nl. whether due to fraud 01 erior. IN pieparing the financi31 statements, the trustees are respcnsible for assessing the charity's ability to continue as a going concem, disclosing, as ppli¢able, mallers reloled lo going ¢on¢ern and using the going concern basis of a¢¢ounling unless the trustees erther inlend lo liquidate Ihe charrtable company or10 ¢88$8 tsperalions. or have oo realistic allernalive but lo do 80. Audltor's responslbllltles for the audlt of the Ilnanelal statements We have been appointed as auditor under sIlDn 144 01 the charitS Act 2011 and rert in accordance with the Act and relevant regulations mede or having effect Ihereunder. Our Objec'Ve5 are lo obtain reasonable assurance about whether th8 financial statem8nts as a whole are free Iro m818rial misstatement, whelher due to fraud or error. and lo issue an auditoffs report that includes our opinion. Reasonable assuran-e is a high lèvgl ol assuranca bul is not a guarantèa that an audit conducted in accordancè with ISAS IUKI will aayS datgth g material mi5Staletn8nl when il exi515. Misstatement5 can arise Irorn Ir8ud or error and are Gonsidered rnalerial Il, individually or in the aggregate, they could reasonably be expected to influence the eGonomiG decisions of users taken on the basis of tho$$ financial $lalom¥nls. The extent to whioh our procedures are capable of detecting irregularilies. includin9 fraud, is detailed below. Identlfylng and asses51ng potentSal rlsks related to Srregularltles In idenlllylng and 0$s9ss5ng rlsks ol rnalgrlol mlsslat9m9nl In r9$pe¢l ol Srre9ulorlles, includlng fraud ond non-¢omplion¢e viilh laws and rggulalions. we con5idgrgd Ihe following.. Identifying and assessing potential risks related ¢0 irregularities 8nqulrlng of rnanag8m8nl. Sncludlng oblalning and r8vi8wlng supportlng docurnonlallon conc8rnlng lh8 company's pollc185 and procodur*s rèlating to,. idenlrfying. evaluating and GornpIyin9 Wlth laws and regulations and whether they were aware ol any instance5 01 non-complianc&,' . detecting and responding lo the risks ol fraud antl whether Ihoy have knowledge of any actual. suspected or alleged fraud., thè Intamal controls 8Stablish8d lo mitigat8 iisks r•lal•d lo fraud or non.complianc8 with laws and r8gulallons'. discussing arnong the engagernenl team including 5ignilicanl Gornponenl audrt teams and involving relevant internal specialist5, including lax. valuations, pensions gnd IT regarding how and where fraud might occur in the financial statements and any pot9ntial indicators of fraud. obtaining an understanding of the legal and regulalory frarrework that the company operdles In, focusing on those laws and regulations that had a direct effect on the financial staternenls or that had a fundamental effect on the op8raiions of thg ¢ompariles. The key laws an¢J requiatlons we wnsldered In thls ¢on19¥1 Includgd the Charllles Act 2011, Tam Iggislation, and spprific.ally applicaNe lo sector in whirh the enlily operate5. Audlt response to rlsks Identlfled Our procedur88 lo resKKJnd lo rlsk$ identlfied Included the followlno.. reviewing the Financial Statement disclosures and testing to supporting documentation lo a5se55 compliance with relevani laws and regulalions discussed above., enquiring of management, concerning aclu81 and potential litig81Son and ¢lairns,' performing analytical procedures lo idenlrfy any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; rèading minulos of mgètings ol thosè ehargod with govèrngneo, rwiewing intornal proeadurès and raviawing correspondence with HMRC- and in addressing the risk of fraLJd through managemenl ovèrride ol wlrols, lesling the appropriateness of joumal entries an other adjustrnenls., assessing whether the judgement8 made in fflang aceounb'ng &slim8Fes are indicative of a potential bi8S', and evaluating the business rationale ol any significant transactions that are unusual or outside the nDrmal course of business. Assessing compliance with relevant laws and regulations, including Equality Act 2010, Efflployers. Liabilily Act 1969 and Health & Safety at Wort Act 1974, to which we found no material shortfalls or had any concerns.
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF NORFOLK COALITION OF DISABLED PEOPLE A furth8r description ol our r85pon5ibilities Is available on the Financial Reporting Council'5 website at.. httP5.'Ihwww fr¢.org.uklauditorsresponsibilities. This de5CriPtion forms p8rt of ow auditorfs report. Use of our report This report is made sol&ly to tha charity s trust689, as a body, in accordance with part 4 of the Charitias (Accounts and Report51 Regulation5 2008. Our audit work has been undertak8n so that w8 might state lo the charills Iru5188s th058 matters ie are required to state to them in an auditorfs report and for no otr purpose. To the fullest exlent perrnitled by law, we do not accept or assum8 r8sponsiblllty lo anyon8 oth8r than Ihe charlty and lh8 eharity's trusl8&s as a body, fDr our audSt work for this r8POrt, or for the opinions vi8 hav8 formed. Mark John$ton& IS•nior Slatutory Audltorl for and on b•half of Argènts Audit S•rvic•s Llmlt•d 10 Dernber 2024 Chartered Accountant Slatutory Audltor 15 Palace Street NORWICH Norfolk Uniled Kin9dom NR3 1RT Argents Audit Services Limited 18 eligible for appoinlmtsnl as auditor of Ihe charity by virtuo 01 ils eligibility lor appoinlmanl as auditor ol a cornpany under section 1212 of the Companies Act 20LK. 10-
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unr•stri¢tsd Restri¢t•d funds funds 2024 2024 Total Unro8tri¢tsd Re8tri¢ld fund8 funds 2023 2023 Total 2024 2023 Notes Incom• and •ndowmènt8 from.. Donations and legacies Chari18blè 8clivth$s Oiher trading aclivits'•s Inveslrnents Other ineclmè 1.976 609.579 545,744 148.706 [1671 4,145 109,012 6,121 T18,591 545,744 148,706 11871 6,265 524,271 563,887 23,332 755 6.265 696,189 559,782 23.332 7SS 171,918 14.1051 Total Incom? 1,30S.838 113.157 1,418,90S 1,118.510 167,813 1.286,323 Exp•ndllur• on: Rai$in9 fund$ Charilgble act1vleS 486,537 632,066 486,537 738,029 413,755 601,642 413,755 757,727 105,963 156,oe5 Total •xp•ndltur• 1,118.803 105,963 1,224,568 1.015,397 156,085 1,171.482 Net Income 187.235 7,194 194,429 103,113 11,728 114,84 1 Transl8rs between funds 4,311 14,3111 N•t mov•m•nt In lunds 11 187,235 7,194 194,429 107,424 7,417 114,841 R•¢on¢ilialion of funds.. Fund balances al 1 April 2023 332,613 39,146 371,759 225,189 31,729 256,918 Fund balanc•s at 31 March 2024 519.848 46,340 566,188 332,613 39,146 371,759 Tli¥ ¥ialei)i¥r)I vl fiTiiiiiLial dblivili¥s ii)ulud¥8 dll yL#illS aiid Ir)8svs i¥¢oyTiis¥d if) Ili¥ y¥ar. All iiiuui)i¥ arid txy¥ii(Jitury d¥riv¥ frum Lonlinuiiig dLtivilitts. 11
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES BALANCE SHEET AS A T 31 AIARCH 2024 2024 2023 Not9¥ FlxÈd 8gse18 Tangib18 asse18 15 22,161 Currènt a88•t8 Debtors Cash at bank and In hand 16 161,066 502,920 79,096 402.996 663,992 542.092 Cr•dilor8= amount$ f811ing du• within on• y•ar 17 1119,9651 1181,4541 N•t curmnl a860ts 544,027 380,638 Total as8•ts1•88 currnnl Ilabllltl•s 566,188 371,759 N•t ass•ts oxcludlng p•nslon Ilablllty 566,188 371.759 The lunds of the charity Ra8trict8d incom8 funds Unreslricted lunds 20 46,340 519.848 39.146 332.613 566,188 371.759 Th8 cornpany is ented to the exemption from the audit requirement contained in s6clion 477 01 the Companies Act 2006, lor the year ended 31 March 2024, although an audit has been rarri8d out Ljnder section 144 of th8 Charities Act 2011. The dir¢¢lors acknowledge Ih¢ir respon9ibil¥S lor complying with th& requirements of the Companies Acl 2006 with re$pe¢l lo accounting record5 and the preparation ol linanrAal 5talernents. The members have not required the MpanY lo obtaln an audll of its fln8ncl81 slal8m&ni$ under th6 iequlremenls ol the Companies Act 2006, lor the year in question in accordancg with S'0n 476. These financial slalernenls have en prepa in accordan with the provisions applicable lo cornpanies subject lo the small companies reg1ff. The financial statements were approved by the trusteÈs on 10 December 2024 F Bow8 Trust00 Company registration number 04098341 (England and Wjalesl 12-
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notss Cash flows from operatlng actlvltl•s Cash (absod byyg8n8raled from operation 26 189,8801 113,793 Inve8tlng aetSvltles Purchase ol tangible fiyed as891 Inveslment income receiv8d 118,8961 148,706 16.0661 23,332 Net cash generated from investing acti¥it•es 129,810 17,268 N•t ¢a$h ustrd in financing acti¢1#8 Net Increase In cash and cash e4ulvalenl5 39,930 131.059 Cash and cash equival&nls at beginning of year 462,996 331.937 Cloh and cash equivalenlB at end of year 502,926 462,996 13-
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Ac¢ountSng pollcle8 Ch8rity infowmation Norfolk Coalition ol Disabled P80pl8 is a public b8n8fit anlity and a privat8 cornpan5' limlted by guarant88 Incorporat& In England and Wale5. The iégi5t8r8d office Is St Védast HOL&, 5-7 St Vedast Slr881, NORWICH, NR1 18T, Unitéd Kingdom. 1.1 A¢¢ountlng convontlon The financial stalements have been prepared in accordance ivith the tharity'5 Igoverning documenti, the Companies Act 2006. FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Irdand" I'FRS 102.1 and the charl.eS SORP 'Accounts'ng and Reporting by Charities.. Statement of RecomrTh9nded Practice applicable to charlties preparing their acctsunls In aeeordance with the Financial Reporting Standard applicablè In the UK and Republie of Ireland IFRS 1021. leffeellv8 1 January 20101. Th6 charlly is a Public Benefit Entit as dellned by FRS 102. Th8 Ilnancial sla16ments aro preparod In 51•rllng, whlch15 tho lunctlonal currency ol th8 charlty. Mon8lary amounts Sn th8sa financlal stAl8m8ntS 8 round8d to thè naar8St £. The linan¢ial st8lements hove been prepared under the hislori¢al cost convenli'on, Imodified lo inclLJde the revaluation ol freehold propertles and lo include inveslrnenl prop6rtigs and certain financial inslrum8nls al18ir valuel. Th& principal accounting palicips adopted are set out below. 1.2 Going conc•m At the Iirne ol approving the financial slalernenls, the tru5te85 have a r8Bsonabl8 expeclatson that the chanty has adequate resources to continLJe in operational existence for the foreseeable future. Thus the trustees conbnue to adopt th8 golng concern basls ol accounllng In preparlng the flnan¢lal st4lamenl8. 1.3 Ch*ril•ble fund• Uiii¥slil¥l¥d lurids ai¥ 4vailabl¥ Ivi u¥¥ ¥1 Ili¥ di¥¥i¥liuii vl Ili¥ Irus1¥¥8 iii luilti¥r41i1¥ ul Ili¥lr L414ril4bl¥ utsl¥¥llv¥¥. D88ign8led fund$ ar8 unre$irl¢lod lunds èarmarked by the Irust8tt8 for partl¢ular future projects or ¢ommlfrlleMIs. Restricted fund5 are subject to specffic conditions by donors or grantors as to how they may be used. The purposes and ustrs ol th¢ ro$lri¢lgd funds arg sel out in tho n(11os 1¢ Ihg linanoal SWl¢rngnls. Endowment funds are subjecl lo specific conditions by donors that the capital musl be maintained by the charity. 1.4 Incorne Income is recognised when the charity is leg8lly entilled lo it after any performance conditions hove been mel. the amounts can b8 1)easured reliably, and il is prob8ble th81 incomg will b8 r$¢trived. Cash donations are recognised on receipt. OthEr don•tlons are re¢ognlsed once the charity has been notified of Ihe donation, unless pèrforrllance conditions require defèrral of tre amount, Income lax recoverable in relats'on to donations received under Gift Aid or deeds of covenant Is recognised al the time ol the donation. L8gacie$ are recognised on receipt or othen¥i$e rf the chaiity has been notified of an irnpending distribution, the amount is known, and receipt is expecl&d.11 the amount is known, tha legacy is Irealed as a conlingenl assÈl. Lega¢l8s are recognlsed on re¢elpl or olherwlse the ¢harSty has been nollflgd of 8n Impending di$lrlbulion. the amount is known. and elp1 is expectgd. If the arnounl is known. th9 legacy is Irealed as a conlingenl 8ssel. 14-
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 A¢¢ounting policies Icontinutdl 1.5 Expendituro Expenditure Is rOgnised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully raVered. 8nd is rgportod as part ol Ihg exp6nditure lo which il relatgs.. Costs of raising fijnds comprise the costs assoaated with attracting donations, grants and legacies and the costs of trading for lundr8ising putPOSgS. Charitable expenditure comprises those Costs incurred by the charity in the delivery of its auivilies and seivi¢es for its bgn8ficiaries,11 includes bolh ¢osls Ihal can be allo¢atgd directly to su¢h ¥¢tivitie$ Ihosg ¢o$ls of an indirect nalurg necessary to support them. Other expenditure includes all expendilure that is neither relalgd lo raising funds lor the charrty nor part of ils expenditure on charitable activities. All costs are allocaled between the expenditure Galegories of thg Sola on a basis d£signed lo reflect Ihe us& ol the resource. C051s relating to 8 partiaular activity are allocated directly. olher5 are apportioned on an appropriate b8Si5, as strl oul Sn th9 noles to thg accounts, 1.6 Tanglble flxed assets T8nglble flxed asse15 arè Inftlally mèasurèd al cost and sub$equanly measured al c081 or v8lu81ion, nèt ol dèpr6elatlon and any impairmant losses. Depreciation is r2cognised so as to write oll the eosl or valuation of assets less their residual values over Iheir useful lives on Ihe follo¥ving bas&s', Fixlui88 and fi'ttings Computers 25¥0 sir8ighl lin ovgr 3 years Th9 galn or loss arislng on tha disposal of an asset Is detarminad as the dlffèrencg b¢lwe&n Ihg sale procogd$ ond th 8rrying value ol Ihg a55et, and is reGo9nisgd in the slalgtngnl of linanGial aGkn'vilig5. 1.7 Impairment of red assets Al each repDrting end dale, the charity reviews the carrying amounls of its lang1ble asse151o determine whether there is any indication that those assets have suffered an irnpairment loss. 11 any such indication exists. the recoverable amounl ol th assat is ésilmalad in ordèr to d8l#rrnina th¥ #xlent ol tha Impaimianl loss lif any). 1.8 Cash and cash &qulvalgnts Cash and cash equival8n15 Includ# cash In hand, dèposlts hèld at call banks, olher short.lerm Ilquld invastmtrnts wilh origingl maturities Df three months or less, and bank overdrafts. Bank overdr4rts are shown within borrowing5 current liabil.8$. 1.9 Financial instrum•nts Th8 charity has elecled to apply the provisions ol Section 11 'B8sic Financial Inglruments, and Section 12'0ther Financial Instrurnents Issues. of FRS 102 to all ol its financial instruments. Financial instrurnents ar8 recognised in the ch8rily'8 balance sheet when the charity becomes party lo the conlra¢lual pruvibiunb uf Ihtt in>tiumenl. Financial assets and liabilities are offset, with the net amounts presented in the financial staternenls. when there is a legallv enforceable right to sel off the recognised amount5 and there is an intention to settle on a net basis or to realise th8 asset and seiiie thg118bllly slmullaneously, 15-
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 A¢¢ounting policies Icontinutdl Basie financial •Jets Basic financial assets, which include debtors and cash and bank balenc£s, are inili£lly meaSUd at transaction price induding Iransadion wsts and are subsequently ¢arrigd at amortis8d ¢osl using th& 8ffe¢tivg inlertrst method unless the arrangement constitutes a linanGing Iransaclion. where the transaction is rnea5ured al the present value of the future reip1S discounted al a rnarkel rate of interest. Financk?l assets classified as receivable within one year are not amorti99d. Basic financial liabilities Basic finanei81 liabilities. inclLJding credilors and bank loans are initially recognised ot transa¢lion pri¢e unless the arrangement conslilut8s a financing transaction, where the debt inslrumenl is measured al th8 present value ol the future payments discounted at a market rale ol interest. Financial liabililies classified as payabl8 within on8 year ar8 not amortised. Debt Instruments ar8 subs8qu8ntly cari18d al arniYtiS8d cost, using th8 eff8ctiv• Int8r8sl ratè m8thod. Trade tt8dilors are obligations lo pay for goods or servic88 Ihal have been acquired in the ordinary course ol opèrations from suppllars. AmoLJnts paiablè are cL4sslflèd as curr8nt Ilablllll8s11 paym8nt Is dLJe wbthin oné yèar or188S. If not, Ihtsy are presented 8s non4urrenl liabilities. Trade creditots arts recognised inllially 8t trans3¢11on prf¢e 8nd subsequently measured at amortlS8d cosi using th8 effective in18r8sI rnelhod. DwKognlilon ¢lflnan¢l•l Ilabllltles Financial liabilitr'es are derecognised when the charity's conlraclual obligations expire or are discharged or cancelled. 1.10 Employ•• b•n•flts The cost of any unus8d holiday 8nlillemenl is reniSed in the period in which tho 8mploy88'S 8ervic68 are received. Teminalion b&n¢fils are recognisod immediately as 8n expense when the Charity is demonstrably committed to terminate the employment ol an employee or to provid8 termination benefits. 1.11 Rllrèmont bon•fll$ Paymenls lo clelned contr1tliOn r&lir¢menl benefit schem$s are ¢har9&d as an gxp9nse as Ih9y fall due, Crltleal accountlng èstlmates and ludgern•ntA In the applicats'on of the charity's accounting poIic4es, the trustees are required to make judgenEnls, esiimate5 and assumptions aboLJI Ihe carrying amount of assets )nd liabilities Ihal are not readily apparenl from other SOLJices. The eslim8les and associaled assumption8 are based on hi8torical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The 8slimales and underlwng assumptions are reviewed on an ongoing basi8. Revisions to accounting eslimales are recognised In Ihe period In which the esiimaie Is revised where the reViSn affecrs only ihat pen£x1, or In Ihe period or th8 revlslon and future per1$ wher8 the rgvlslon affects both ¢urrgnt future perlods. 16-
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from donatlong and legacles Unrestricted funds 2024 Restricted funds 2024 Tot81 Unre8trict•d funds 2023 Re8trieted funds 2023 Tot81 2024 2023 Donations and grfts Grants ree&iv6d 1.476 500 1,47Q 4,645 4,145 5,000 5.LY)O 1.976 4,145 6,121 6.265 6.265 Charbtable actlvltles lThforrnatlon Ad¥ie• and A¢fvocacy Sp¢lal Pr•$eibing Tot•1 To181 0ovtrlt*pmènt 2024 2a24 2024 2024 2023 Grant funding 637,848 80.743 718,591 696.189 Anolysis by fund Unreslricled funds Reslriclgd lund$ 528,836 109,012 80,743 609,579 109,012 524,271 171,918 637,848 80,743 718,591 696,189 Included within income from charitable activities is Government funding of £564.54e12023.. £347,023) Incom• from oth•r trading activiti•• Unr•¥trlctgd funds 2024 Re4trlct•d lund$ 2024 Total Unro8trlctgd lund$ 2023 Restrlctgd fund$ 2023 Total 2024 2023 Payroll s¢rvic¢$- Suffolk Payroll services- Norfolk Sublet ol offices Trading a¢lwily income.. olh9r 516.282 20,681 2,281 516,282 20,681 2,281 484,052 50,900 2,281 14,1051 479,947 50,g)O 2,281 6,500 6,500 26,654 26,654 Other trading activities 545,744 545.744 563,887 14,1051 559,782 17-
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from Investments VnrÈgtricted Unr•9trictèd funds lunds 2024 2023 Inte1 receivable 148.70G 23,S32 Othgv In¢omg Unr&8tri¢t•d Unrè8tri¢ted fund* lund• 2024 2023 Other income 11671 755 Expendlture on ralslng funds lJnr•8tr1ct•d Unr•strfct?d funds lund8 2024 2023 Tr8dlng ¢O$t• Shopmobility Payroll and Supportgd Acc(nIS SorvScg3 Staff eo818 DepreGialion and impairrnenl 11,249 168,310 304,681 2,297 15,378 143,624 253,853 2 486,537 413.755 18-
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NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Support costs Support co¥ts Governance Ists 2024Support costs Govefflan¢e osts 2023 Staff costs Depreciation Premisèg costs 54,704 2,298 38,213 111,876 54,704 2,298 38.213 111,876 58,281 1.148 22.764 88,275 56,281 1,148 22,764 88,275 Adrninislralive costs Audit lees Account•n¢y Legal and professional Bad debt write off 6,250 12,000 12,847 3,309 6,250 12.000 12,04T 3.309 6,250 12,000 23,670 8,327 6,250 12,(K)O 23,670 6,327 207091 34.406 241.497 168.468 48,247 216.715 Analysed botwgen Trading Charitable activities 104,926 102 165 17,886 16,520 17,886 223,611 8D,982 6T.486 24,760 23,487 105.742 110.973 201,091 34.406 241.497 168,468 48,241 216,T15 Governon¢e eA)sls in¢lLJdes poyrnenls to Ihe auditors of £6,56012023- £8,900) for audit fees. 11 Nel movernent in fund8 2024 2023 The nel movement In fund8 Is slated after ¢hargingllcredillngl', Fees payable lor the audit of the charity's financial staternenls Depreciation of owned tangible fixed assets Loss on disposal of tangible lixgd assets 6,250 7,295 563 6,250 4,583 12 Tru$t&•$ None of the truslaes lor any persons Connected wth them) rwived any r&mun8ration or beneflts from thè charfty during Ihe year. Th& tiuslees are re-imbursed lor 8xpendilure Bxpended on behalf ol the charity in the year for travel and support CO515. Trustees were re-imbursed 8 lot8101 £64 lor this expendiiure In the CLJrrenl year12023 nil}. -20-
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13 Employees The 8ver8ge mtsnthly number of employees during the yeer w8S'. 2024 Numb•r 2023 Numbgr Payroll and Supported A¢ts SIL Advice Businass Support Businsss Develf4)ment Inlorrnation Advice and Advocacy Soclal Pr$s¢ribiro Tolal 35 Employment ¢MIs 2024 2023 Wages and Salaiieg Social security costs Other pension costs 666,892 41.069 31,931 647.415 43,683 32.125 139,892 723,¥23 There wère no employees whose annual remunerallon was more Ihan £60,000. Rernuneration of key rn3nag•rnent personnel The remuneration ol key management personnel was as follryws.. 2024 2023 Aggregate compens8llon 44,100 42,Th)0 14 Taxatlon The charity is exempt from taxation on its acb'vities because all its incorne is applied lor charitable purposes. 21
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15 Tanglble flxed assets Flxture¥ and Computers Totol Cost At 1 April 2023 Additlons Disposals 7.906 24,210 18.8g6 11.3091 32,116 18,896 12.1441 18351 At 31 March 2024 7.071 41,797 48,868 Depreciation and impairment At 1 April 2023 Dèpreclalion chargad in th8 yaar Elirninaled in respect ol disFosals 2.282 1,366 15241 18,711 S,929 11,0571 20,993 7,29S 11,5811 Al 31 March 2024 3,124 23,583 26.707 Carrylng amount Al 31 March 2024 3,947 18,214 22.161 Al 31 M¥r¢h 2023 5,623 5,498 11,121 16 Debtor8 2024 2023 Amounts falllng due wlthln one year.. Trad8 debtors Other debtors Prepaymen15 and accrued income 30,334 107.446 23,286 57,141 21,955 161,066 79,CYJ6 17 Credilor8'. amounts falling due within onè yèar 2024 2023 Notos Othr taxation and goclal gcurity Deleried incDrne Trade creditors Other creditors Accrua15 41,3S9 15.958 24.574 11,397 26.677 47,721 54,353 50.791 15,239 13,350 119.965 181,454 -22-
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18 Delerred 5ncom& 2024 2023 Other delgrred InGom8 15,958 54.353 Dyl&ii¥d ii)cufiif3 18 ii)Lluded iii 11)& lii)aiicial 81o18ni¥TIt8 as IvlkJws. 2024 2tY23 Dèferred InLome is included withln.. 15.958 54,353 Movements in Ihg year.. Deferred incorne al 1 April 2023 Released from previoLJS periixls Resour¢e$ deferred in the yeor 54,353 154,3531 15.958 48.S)2 I48,2) 54,353 Delgrred inGorne al 31 Marth 2024 15,958 54,353 Deferred income comprises ol the Bdvonce receipt Df income in respecl ol both payroll and SUPPDrted account services and grants towards ¢haritable aclivilie¥. 19 R•llrom•nt ben•Ht schgm•$ 2024 2023 D•lin•d contributlon sch•m•s Charg8 to profit or loss Sn r8SP8Ct of d•lln&d contribution sch8mes 31.931 32.125 Thg charity op8rates a defird contribution pension scheme for all qualifying emplo'/ees. The assets of tre scheme are held separately Irom those of the charity in Bn independently administered lund. -23-
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 20 R•strlcted funds The restrieted funds of the therity eornprise the unexpended bal8nces ol donotion$ and 9r8nts held on trust Subjeet to specific conditions by donori as to how Ihey rnay be used. At 1 April 2023 Incoming rosourcog R•8our¢os •xpènded Transfèrn At 31 March 2024 Social Prèscribir Alon Boswell Group Hardship lund Henry Smth fund Norfolk Advocacy PartnèrsNp Screwfix foundation 28,694 6f 7 2.816 6.969 128.6941 16671 2S,300 S8,800 24,912 4,145 16.993 147,2001 114,1341 14,1451 10,778 39,146 113,157 1105,9631 46.340 Pr•vlous y•ar'. At 1 Aprll 2022 Incomlng ro$oum$ R•sourc•s oxp&nd•d Tran8f•rs Al 31 March 2023 Social Prescribir Alan Boswell Group Skllls For Car- Workforcg Developmenl Hardship fund Henry Smith fund Avlva Crowdfund 26,957 687 92.959 191,2221 28.694 4.105 14.1051 15,848 58,800 4,311 113.0321 151,8311 2.81e 6,5 14,3111 31,729 167,813 1156,0851 14.3111 39.148 Social Prescrib1 Funding has been receivod from Norfolk County Council in relation lo Social Prescribing. which 1$ a process of helping to irnprove healih and wellbeing through the connection of people to non-medical sourc85 of suppori. Suicide Prevention - Funding has been awarded to the Norfolk Cornmunity Advice NeOrk INCANI in respect of an aCCdi1¢d 0dvi¢e servi¢¢ to address $ui¢ide prevention. Alan Boswell Group- Funding has been received lowards the cost of a developrnent officer. Hardship fund - Funding re(iv8d Irotn Norfolk County Counc41 ¢0 help those in need of advise and support in managing their finances Henry Smth - lo hglp provirje a specialist Ghikj prolgdion advoracy 59rvicg5. Avlva Crowdfund- for the pur¢has8 of n8w mobllhy $¢001grs Norfolk Community Foundation - Funds reiVed in relation to supporting vulnerable people over Ihe wnter months. -24-
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 21 Unrestrlcted funds The unre8tri¢ted lunds of the charity ¢ompri$e ihe unexpended b818nce$ of dtsn8tion8 and gr8nt8 which 8re not 8ubje¢t to specific condibons by donors and grantors as to how they Nay be used. These irude designated funds which have beèn sèt aside out ol unrestrlcted funds by the trustees for specllic purposes. At 1 Aprll 2023 Incornlng resources Resources expended Transfers At 31 March 2024 Pr¢mlses and Oilapidallon Reserv New Projecis Reserve Covld plans Cll&nl Monlos Reservo Emerg8ncy fund General fund5 54,442 15,OQD 15,000 14,4421 50,(X 15.(X)O 115,0001 10.000 15,000 15.5581 10.(XJO 15.LY)O 429.848 248,171 1.405,838 11,118,6031 332,613 1,JQS,838 11,118,603) 519,848 Pr•vlou y•ar'. At 1 Aprll 2022 In¢omlng resources R•sour¢oS expended Transf•r• At 31 M¥rrh 2023 Dilapidation Resgrve Premises RÈsetNe Ncw Projccl? Covid plans General lundg 4,442 50,000 15,000 15.000 140.747 4,442 50.000 15.000 15.C 248,171 1.118,510 11,015,3971 4,311 225,189 1.118,510 11,015,3971 4,311 332.613 Prèmlsès and Dllapldation Resarve Funds hav8 boen dèsignat8d to cover moving cnsts and th8 adapt&ts' of n8w premises and expected repairs lo the existin9 Charity premises under 8 dilapidation agreement. A New Prolecia fund ha¥ created, In p4nlcular lo oover Ihe 01sabillty Pride vvent and Shupmobillty. Covid Plans r•serv•, is in rsspèct of funds having an sat asidè towards the purchase of n¥w compul•r èquipment and IT 5UPPOrt to enable staff to'work fro Home, during the Covid-19 pandemic. Emttryency fund. is a rs8rw& to h*lp cOr un¥xp•ctad ris¥s in costs, including Ihose in r¥lats'on ID IT and Shopmobilily -25-
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 22 Analysls of net assets between fund Unrostricted lund8 2024 R•$trictsd funds 2024 Totthl 2024 At 31 March 2024- Tangible gssels Current assetsl{Iiabilitiesl 22,161 497,687 22,181 544,027 46.340 519,848 46.340 5fjfj.188 Unr•$trictod funds 2023 R•8tri¢tsd funds 2023 Total 2023 At 31 March 2023: Tangible assets Current 8sstttsllliabililiesl 11,121 321,492 39.146 360,638 332,613 39,146 371,759 23 R•lat*d party tr•n¥a¢tlon$ There w&re no dB¢losablo rglated party transactions durinu the year12023- none). Analys15 of changes In nèt funds The charity had no malgrial debl during the ye8r. -26-
NORFOLK COALITION OF DISABLED PEOPLE OPERATING AS EQUAL LIVES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 25 Funds held on behalf of thlrd partle8 The aims of Independent Living Norfolk 8nd Suffolk Independent Living 8re to 8ss181 people In the receipt of p8yments lor service5. In running these schernes the charily ieceives the payments on behalf ol service users and pays out expenditure based upon auhorised time5heet5 arKI Invoices received trom the service user. Sepaiale bank accounts In the nam8 of Ihe charbly are malnlained and th8 transactions ar8 recorded outside ol the charills main accounts syslem. Most of Ihe expenditure is in connection of employed carers who are employees ol the users and Ihe charity Admini.lpr% th?. individiiAI pAyrnll8 fnr pgJe.h p.mplnyp.r Inr whitrh A r.hArg?. i f1.. Diip tn Ihp timino diffp.rpnr.p.8 b6tW68n r8ceipls and payments the charity hold8 a balance for each ol the 8ervlce u8er5. Th8 income and expendbluie In relation lo this figure is not that ol the charity and therefore it is not reflected in the charity's Staiemenl of Financial Activities. neither are the balances held the charity s and therefore are not included on the balance sheet ol the charily. The work ol the charity is monitored by Social S8piices. who 8180 monitor th& validity of claims lo receive Ihe paymants. The balanc8 on any individual service user account is repayable to Social Services On demand. Thè movement on the Independ8nt Living Norfolk balancas dji ring the yoar was as follows.. 2024 2023 Balare at 28 March 2023120 March 2022 Recalpls 7,667.670 3,922,165 Serv1¢8 user padentS 7.S55 055 368.267 41.139 3,S95 037 Balarrte at 27 March 2024 128 March 2023 479.882 368,267 Th8 balance carrl8d forward ralat•s lo NHS lund8d Indlvlduals and those holdlng p8rsonal budgéts. Thè movement on the Suffolk Ind8p6nd8nl LSvlng Dalan¢8s durln9 the year was as follows.. 2024 2023 Balance at 21 March 2023 122 March 2022 Receipts 10,474,272 10.517,086 Service user paymènts 10,681,606 5,407.Q61 4,654,675 9 683,900 Balare at 20 March 2024 121 March 2023 5 280 527 5 487 861 26 Ca•h gèn0rat8d from oporation8 2024 2023 Surplus for the year 194.429 114.841 Adjustments for.. Inveslment incorne recogni5ed in slatenent of ffi'nancial activities Loss on disposal ol tangible fixed assets D•pr$¢iabon and impairmont of tangib10 fixod ass•ts 1148,7061 563 7.295 123,3321 4.583 Movemenis in workn'ng capital.. Ilncreasel in debtors (Decreaseyincrease in creditors IDecr8aseyincr83S8 in defeTred income 181,9721 123,0941 138,3951 18.2381 20,088 6,851 Cash labsorbed byll9enerated Irom operat5ons 189,8801 113.793 -27-
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