DISABILITY CAMBRIDGESHIRE
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
CONTENTS AND CHARITY INFORMATION
| CONTENTS | PAGE | ||
|---|---|---|---|
| Report of the Management Committee | 1 to 3 | ||
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Accounts | 7 to 11 | ||
| MANAGEMENT COMMITTEE | Joyce Andrade | Mike Nellis | |
| Hilary Bayley | Rosemary Reynolds | ||
| Valerie Berkson | Martin Smart | ||
| Julie Bussey | Mark Taylor* | ||
| Judith Margolis* | (died 25.05.21) | Alison Walker | |
| Luke Myhill | Jessica Wing |
All of the above are trustees of the charity. Those marked with an * are also directors of the limited company.
COMPANY SECRETARY & CHIEF EXECUTIVE OFFICER
Peter Wetherell
REGISTERED OFFICE Orwell House Cowley Road Cambridge CB4 0PP COMPANY REGISTRATION NUMBER 4373745 CHARITY REGISTRATION NUMBER 1091855 INDEPENDENT EXAMINER Geoff Mann FCIE Geoff Mann Limited Dee House Highworth Avenue Cambridge CB4 2BQ BANKERS The Co-operative Bank plc PO Box 101 1 Balloon Street Manchester M60 4EP
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DISABILITY CAMBRIDGESHIRE
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
REPORT OF THE MANAGEMENT COMMITTEE
The management committee (some of whom are also the directors of the company for the purpose of company law) present their report and the accounts for the year ended 31 March 2021.
The accounts comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)
STATEMENT OF MANAGEMENT COMMITTEE'S RESPONSIBILITIES
Company law requires the management committee to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period.
In preparing those accounts, the management committee are required to:
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(i) Select suitable accounting policies and apply them consistently.
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(ii) Make judgements and estimates that are reasonable and prudent.
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(iii) Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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(iv) State whether the policies adopted are in accordance with the Companies Act 2006 and with applicable accounting standards and statements of recommended practice, subject to any material departures disclosed and explained in the accounts.
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(v) Observe the methods and principals of the Charities SORP.
The management committee are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts 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.
In planning their activities for the year, the management committee have kept in mind the Charity Commission's guidance on public benefit at their meetings.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Disability Cambridgeshire is a company limited by guarantee with charitable status which is governed by a memorandum and articles of association.
Appointment of members of the management committee
New members of the management committee are appointed by a majority of the members in office at that time.
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DISABILITY CAMBRIDGESHIRE
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
REPORT OF THE MANAGEMENT COMMITTEE
Induction and training of the members of the management committee
The members of the management committee are currently reviewing the procedures in place for the induction and training of new members by reference to guidance published by the Charity Commission.
Organisational structure
The charity has a management committee who meet quarterly and are responsible for its strategic direction and policy. A chief executive officer is appointed by the management committee to manage the day to day operations of the charity. In planning their activities for the year, the trustees have kept in mind the Charity Commission's guidance on public benefit at their meetings.
Risk management
The management committee have conducted their own review of the major risks to which the charity is exposed, and are satisfied that systems have been established to mitigate these risks.
OBJECTIVES AND ACTIVITIES
The charity's objectives and activities continue to be:
To relieve disabled people and relieve the poverty of disabled people living or working in the City of Cambridge, and the districts of South Cambridgeshire, East Cambridgeshire and Fenland.
To relieve carers of disabled people and relieve the poverty of the carers of disabled people living or working in the City of Cambridge, and the districts of South Cambridgeshire, East Cambridgeshire and Fenland.
ACHIEVEMENTS, PERFORMANCE AND FINANCIAL REVIEW
A review of these is contained in the annual report.
RESERVES POLICY
The management committee have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets ('the free reserves') held by the charity should be between £10,000 to £30,000 in general funds. At this level the management committee feel that they would be able to continue the current activities of the charity in the event of a significant drop in funding. In the event of such an occurrence it would obviously be necessary to consider how the funding would be replaced or activities changed. At present, the free reserves, which amount to £18,925, are within these parameters.
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DISABILITY CAMBRIDGESHIRE
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
REPORT OF THE MANAGEMENT COMMITTEE
FUTURE DEVELOPMENTS
A review of the future developments is contained in the annual report.
REMUNERATION POLICY
Disability Cambridgeshire is committed to ensuring that staff are paid in a transparent, fair and consistent manner, having regard to both charity market considerations, and the ability of Disability Cambridgeshire itself to pay. This is so Disability Cambridgeshire can attract and retain people with the right skills and therefore have the greatest impact in delivering our objectives.
Disability Cambridgeshire compares with other organisations within the support sector, and more specifically against those organisations which are in direct competition when it comes to the recruitment of high calibre staff.
In accordance with the SORP we:
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disclose all payments to members of the management committee (none are paid) and expenses reimbursed (detailed in note 5 to the accounts)
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disclose the number of staff in receipt of £60,000 and above (no staff are paid more than £60,000)
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disclose pensions and other benefits (note 5 to the accounts)
The above report has been prepared in accordance with the small companies regime of the Companies Act 2006. It was approved by the management commitee on 16 June 2021 and signed on their behalf.
Julie Bussey Management Committee Member
DISABILITY CAMBRIDGESHIRE
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ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
INDEPENDENT EXAMINER'S REPORT
TO THE MANAGEMENT COMMITTEE OF DISABILITY CAMBRIDGESHIRE
I report to the charity's management committee on my examination of the accounts of the Company for the year ended 31 March 2021 set out on pages 5 to 11.
RESPONSIBILITIES AND BASIS OF REPORT
As the charity's management committee of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.
INDEPENDENT EXAMINER'S REPORT
I have completed my examination. I confirm that no material matters have come to my attention which give me cause to believe that:
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accounting records were not kept in accordance with section 386 of the 2006 Act; or
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the accounts do not accord with such records; or
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the accounts do not comply with relevant accounting requirements under section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the Charities SORP (FRS102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Geoff Mann FCIE Geoff Mann Limited Dee House Highworth Avenue Cambridge CB4 2BQ
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DISABILITY CAMBRIDGESHIRE
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
STATEMENT OF FINANCIAL ACTIVITIES
| 2021 | 2020 | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
| Funds | Funds | Funds | Funds | Funds | Funds | ||
| Notes | £ | £ | £ | £ | £ | £ | |
| INCOME | |||||||
| Incoming resources from | |||||||
| charitable activities: | |||||||
| Donations | 2 | 2,736 | 0 | 2,736 | 3,384 | 0 | 3,384 |
| Grants | 3 | 0 | 51,355 | 51,355 | 0 | 27,830 | 27,830 |
| Other income | 457 | 0 | 457 | 1,400 | 0 | 1,400 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| TOTAL INCOME | 1 | 3,193 | 51,355 | 54,548 | 4,784 | 27,830 | 32,614 |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| EXPENDITURE | |||||||
| Charitable activities | 3,309 | 51,355 | 54,664 | 6,441 | 23,330 | 29,771 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| TOTAL EXPENDITURE | 4 | 3,309 | 51,355 | 54,664 | 6,441 | 23,330 | 29,771 |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| -116 | 0 | -116 | -1,657 | 4,500 | 2,843 | ||
| TRANSFERS | 8 | 4,500 | -4,500 | 0 | 0 | 0 | 0 |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| NET INCOME/(EXPENDITURE) AND NET | |||||||
| MOVEMENT IN FUNDS FOR THE YEAR | 4,384 | -4,500 | -116 | -1,657 | 4,500 | 2,843 | |
| RECONCILIATION OF FUNDS | |||||||
| TOTAL FUNDS BROUGHT FORWARD | 14,541 | 4,500 | 19,041 | 16,198 | 0 | 16,198 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| TOTAL FUNDS CARRIED FORWARD | 18,925 | 0 | 18,925 | 14,541 | 4,500 | 19,041 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- |
STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES
There were no recognised gains or losses for 2021 or 2020 other than those included in the Statement of Financial Activities.
DISABILITY CAMBRIDGESHIRE
PAGE 6
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
BALANCE SHEET
| 2021 | 2020 | ||
|---|---|---|---|
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| DEBTORS: due within one year | 6 | 5,741 | 3,267 |
| Cash at bank and in hand | 31,592 | 19,403 | |
| ----------- | ----------- | ||
| TOTAL CURRENT ASSETS | 37,333 | 22,670 | |
| CREDITORS: amounts falling due | |||
| within one year | 7 | 18,408 | 3,629 |
| ----------- | ----------- | ||
| NET ASSETS | 18,925 | 19,041 | |
| ----------- | ----------- | ||
| THE FUNDS OF THE CHARITY | |||
| Unrestricted funds | 18,925 | 14,541 | |
| Restricted funds | 8 | 0 | 4,500 |
| ----------- | ----------- | ||
| TOTAL CHARITY FUNDS | 18,925 | 19,041 | |
| ----------- | ----------- |
For the year ended 31 March 2021 the charity was entitled to exemption from audit under section 477 Companies Act 2006 and no notice has been deposited under section 476. The management committee acknowledge their responsibility for ensuring that the charity keeps accounting records which comply with section 386 of the Act and preparing accounts which give a true and fair view of the state of affairs of the charity as at the year end and of its loss for the year in accordance with the requirements of sections 393 and 394 and which otherwise comply with the requirements of the Companies Act 2006, so far as applicable to the charity.
The accounts have been prepared in accordance with the provisions of the Companies Act 2006 applicable to charities subject to the small companies regime and were approved by the management committee on 16 June 2021 and signed on their behalf.
Julie Bussey Management Committee Member
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DISABILITY CAMBRIDGESHIRE
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
NOTES TO THE ACCOUNTS
1 ACCOUNTING POLICIES
(a) BASIS OF PREPARATION OF ACCOUNTS
The accounta have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the financial reporting standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Disability Cambridgeshire meets the definition of a public entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in relevant accounting policy note(s).
(b) INCOME
Incoming resources are recognised in the period in which the charity is entitled to the receipt, and the amount can be measured with reasonable certainty. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
(c) EXPENDITURE
Includes all expenditure incurred by the charity other than that which has been capitalised.
(d) OPERATING LEASES
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor, are charged against income as incurred.
(e) PENSIONS
The charity operates a defined contribution pension scheme. The pension charge represents the amounts payable by the charity to the fund in respect of the year.
(f) COMPUTER EQUIPMENT
Expenditure on computer equipment is written off in the year in which it is incurred. The trustees are of the opinion that such expenditure has no commercial resale value and that, in view of this and the nature of the organisation, such costs should not be capitalised.
DISABILITY CAMBRIDGESHIRE
PAGE 8
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
NOTES TO THE ACCOUNTS
(g) DEBTORS
Trade debtors and other debtors are recognised at their settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discount due.
(h) CREDITORS AND PROVISIONS
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowig for any trade discounts due.
(i) FUND ACCOUNTING
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.
(j) GOING CONCERN
The members of the mangement committee consider that there are no material uncertainties about the charity's ability to continue as a going concern.
The members of the mangement committee do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
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DISABILITY CAMBRIDGESHIRE
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
NOTES TO THE ACCOUNTS
| 2 | DONATIONS | 2021 | 2020 | |||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |||
| Funds | Funds | Funds | Funds | Funds | Funds | |||
| £ | £ | £ | £ | £ | £ | |||
| Others | 2,736 | 0 | 2,736 | 3,384 | 0 | 3,384 | ||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | |||
| 2,736 | 0 | 2,736 | 3,384 | 0 | 3,384 | |||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | |||
| 3 | GRANTS | 2021 | 2020 | |||||
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |||
| Funds | Funds | Funds | Funds | Funds | Funds | |||
| £ | £ | £ | £ | £ | £ | |||
| Cambridge City Council | 0 | 7,000 | 7,000 | 0 | 0 | 0 | ||
| Cambs Community Foundation | 0 | 4,000 | 4,000 | 0 | 1,800 | 1,800 | ||
| Cambs County Council | 0 | 2,250 | 2,250 | 0 | 9,000 | 9,000 | ||
| CECF | 0 | 5,000 | 5,000 | 0 | 5,000 | 5,000 | ||
| Charities Action Fund | 0 | 3,500 | 3,500 | 0 | 0 | 0 | ||
| DPO Recovery Fund | 0 | 7,145 | 7,145 | 0 | 0 | 0 | ||
| Evelyn Trust | 0 | 3,500 | 3,500 | 0 | 1,750 | 1,750 | ||
| MS Society | 0 | 3,960 | 3,960 | 0 | 5,280 | 5,280 | ||
| Lottery Fund | 0 | 10,000 | 10,000 | 0 | 0 | 0 | ||
| South Cambs District Council | 0 | 5,000 | 5,000 | 0 | 5,000 | 5,000 | ||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | |||
| 0 | 51,355 | 51,355 | 0 | 27,830 | 27,830 | |||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | |||
| 4 | TOTAL RESOURCES | EXPENDED | 2021 | 2020 | ||||
| Charitable | Governance | Total | Charitable | Governance | Total | |||
| activities | costs | resources | activities | costs | resources | |||
| expended | expended | |||||||
| £ | £ | £ | £ | £ | £ | |||
| Accountancy | 0 | 368 | 368 | 0 | 360 | 360 | ||
| Book keeping | 1,615 | 0 | 1,615 | 1,188 | 0 | 1,188 | ||
| Consulting | 1,500 | 0 | 1,500 | 0 | 0 | 0 | ||
| Insurance | 894 | 0 | 894 | 832 | 0 | 832 | ||
| IT support | 8,883 | 0 | 8,883 | 2,046 | 0 | 2,046 | ||
| Office and general costs | 407 | 0 | 407 | 339 | 0 | 339 | ||
| Office equipment | 210 | 0 | 210 | 752 | 0 | 752 | ||
| Payroll costs | (note 5) | 29,258 | 0 | 29,258 | 13,310 | 0 | 13,310 | |
| Rent, rates and service charge | 9,143 | 0 | 9,143 | 9,252 | 0 | 9,252 | ||
| Room hire | 10 | 0 | 10 | 50 | 0 | 50 | ||
| Staff training and travel | 453 | 0 | 453 | 266 | 0 | 266 | ||
| Subscriptions | 1,156 | 0 | 1,156 | 0 | 0 | 0 | ||
| Telephone and internet | 767 | 0 | 767 | 809 | 0 | 809 | ||
| Volunteer expenses | 0 | 0 | 0 | 567 | 0 | 567 | ||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | |||
| 54,296 | 368 | 54,664 | 29,411 | 360 | 29,771 |
DISABILITY CAMBRIDGESHIRE
PAGE 10
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
NOTES TO THE ACCOUNTS
5 STAFF COSTS
No remuneration was paid to any of the management committee in the year, nor were any expenses reimbursed to them.
| The staff costs were: | 2021 | 2020 |
|---|---|---|
| £ | £ | |
| Wages and salaries | 29,258 | 13,310 |
| ----------- | ----------- | |
| 29,258 | 13,310 | |
| ----------- | ----------- |
The average weekly number of staff employed by the charity during the year was 3 (2020 - 1)
No member of staff received emoluments of more than £60,000 in the year.
6
7
| DEBTORS: Due within one year | 2021 | 2020 |
|---|---|---|
| £ | £ | |
| Grants receivable | 3,125 | 1,750 |
| Prepayments | 2,616 | 1,517 |
| ----------- | ----------- | |
| 5,741 | 3,267 | |
| ----------- | ----------- | |
| CREDITORS: Due within one year | 2021 | 2020 |
| £ | £ | |
| Accruals | 368 | 712 |
| Grants received in advance | 12,787 | 0 |
| Trade creditors | 5,253 | 2,917 |
| ----------- | ----------- | |
| 18,408 | 3,629 | |
| ----------- | ----------- |
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DISABILITY CAMBRIDGESHIRE
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
NOTES TO THE ACCOUNTS
| 8 | RESTRICTED FUNDS | Balance | Incoming | Resources | Transferred | Balance |
|---|---|---|---|---|---|---|
| brought | Resources | Expended | from | carried | ||
| forward | unrestricted | forward | ||||
| funds | ||||||
| £ | £ | £ | £ | £ | ||
| Cambridge City Council | 0 | 7,000 | 7,000 | 0 | 0 | |
| Cambs Community Foundation | 4,500 | 4,000 | 4,000 | -4,500 | 0 | |
| Cambs County Council | 0 | 2,250 | 2,250 | 0 | 0 | |
| CECF | 0 | 5,000 | 5,000 | 0 | 0 | |
| Charities Action Fund | 0 | 3,500 | 3,500 | 0 | 0 | |
| DPO Recovery Fund | 0 | 7,145 | 7,145 | 0 | 0 | |
| Evelyn Trust | 0 | 3,500 | 3,500 | 0 | 0 | |
| MS Society | 0 | 3,960 | 3,960 | 0 | 0 | |
| Lottery Fund | 0 | 10,000 | 10,000 | 0 | 0 | |
| South Cambs District Council | 0 | 5,000 | 5,000 | 0 | 0 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| 4,500 | 51,355 | 51,355 | -4,500 | 0 | ||
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| Cambridge City Council | City casework and AQS accreditation | |||||
| Cambs Community Foundation | Insurance and contribution | to casework | ||||
| Cambs County Council | Mental health | caseworker | ||||
| CECF | Home visits in Cambridgeshire | |||||
| Charities Action Fund | Contributions | to casework | ||||
| DPO Recovery Fund | Digital information officer | |||||
| Evelyn Trust | Mental health | caseworker | ||||
| MS Society | Casework for | MS clients | ||||
| Lottery Fund | Website development | |||||
| South Cambs District Council | South Cambs | casework |
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LIABILITY OF THE MEMBERS
The charity is limited by guarantee. In the event of the charity being wound up, the liability of the members is limited to £1.
RELATED PARTY TRANSACTIONS
There were no related party transactions in the year that required disclosure.
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