Company Mgistration number.. 04925281 Charity registration number: 1102489 Disability Together Limited (formerly Living Options Devon) (A company lknled ty guarte•l Annual Report and Fancial Statements for tha Year Ended 31 March 2025 WESTCOTTS CHIFTFltt> eCOVNTANTS a •v>it41$3 AQVISÉR•
Dl8ablllty Together Llmited (lorm•rty Uving Optlons Devon) Contènts Reference and Administratlve Details Trustees, Report 21011 Indyndent Audltors, Report 121015 statem of Financlal Activitles 16 Balance Sheet 17 statement of Cash FkM8 18 )tes to the Financial Statement8 19to33
Dlsability Together Limited {fomierty Llvlng Optlons Devon) Reforence and Admlnlstrative Details Chalmian A Barge Trustées S Fallon R Manley S Hyde C R Holmes C Radele T G Naldrett T Aggett D King Company S•tary Chaflty R•gl8tratlon Number 1102489 Company Registratlon Nufflber 04925281 The charty Is incorporated in England arKJ Wales. Unts 34 Cranmere Court Lu8tleigh Clo Malford Business Park Exeter EX2 8PW Reglstered Offlte W•sl¢otts (SW) LLP Tallford House, 38 Walliscote Road Westonvsuper-mare BS23 1LP Kitson LLP The Forum Barnfield road Exeter Devon Audltor Sollcltors Bankèrs National Westmlnster Bank PLC 59 High Street Exeter EX4 3DL Page 1
Dlsablllty Tog8th8r Llmltgd (fornierfy Llvlng Options Devon) Trust•e8' Rèport The trust•08, who are directors for Ihe purposes of npanY law, present the annual report tog•ther with the financial statements and audltors, rèport of the GhpAitable company for the year ended 31 March 2025. Trust00s and offlc•rs The trustees and officers senring during the year and since the year end were as follows: S Fallon R Manley S Hyde C R Holmes C Radclyffe T G Naldrett T Aggett (appointed 2 J* 2025> Trustees: Chairman.. A Barga D Klng Secretary.. Structurei povemanc• and manag•mgnt Gov•rnlng Document The organisation is a charltable company limit•d by guarantee, incorporated on 8 October 2003 and registered as a charity on 4 Marett 20Q4. The charity w83 èstabllshed under a Memorandum of A3SC¢i8tion which eslablished the objects and powers of the charitable company and is governed under its Articles of Association. In Ihe evenl of the company being wound up members are requirad to Contribule up to £10. Chango of narn• The charty Changed ils name from Living Opttons Dèvon to Olsabllity Together on 10 September 2025. Recrultment and Appolntment of Board of Trus# The directors of the company. who are also charity trustees for th8 purposes of charity law, served during the year arè listed under legal administrative infoTrnation on page 1. A board of trustees of al least 5 members, vtho meet quarterly, adminlst6rs the charitable company. A Chief Executlve is appointed by the Irustees lo manage the day-to-day operations of the charitable company. The CEO h88 full delegated authorlty for all aspeels of the Charity'5 perfomance. The CEO'S pay is determined via Ihè Remuneration Committee of thè Board which consists of the Chair of Tfustees iogether with other nominated Tfuslees as needed, When invoked, the remuneration committee are infomied using available extèrnal benchmarking and the Chartvs performance and financial data The CEO is re$pon$ible for setting competrtiv6, fair and équrtable pay scalas for other members of the Executrve and staff team. This 1$ done in discussion with the Executlve Team and Trustaas as approprrale, and wllh reference to Job Evaluation schemes as appropriats. Thero is a policy in place Ilining our approach lo pay whlch has b¢¢n 8pprov•d by the Board and along with all other PoltI are reviewed on a minimum 3-years ba81S. Pagè 2
Dlsabllity Togethor Llmlt•d Ifomierly Llving Optlons Devon) Trusteos, Roport No lass than 75% of the total number of Iruste83 shall be rsOn$ with a dlsability andlor Deaf (who use Briti'sh Sign Language (8SL) as thelr flfst or preferred language). The Board of Trustees are comprised of Indivlduals who possess a range of skills and experience that will enable thern to effectively fu11 their individual roles on the Board. Recruitment is by open advertisement or via a recruilrnent agency. We provide a Job Description and Person Specification for Trustee roles. SelectKJn being agalnst the requirements of the published person specrficalion via an interview PCesS atiended by 2 members of our Trustee Board. Appointment of people the necessary skills set is infomied by a regLAar Board skills audit. There is a ccAnprehensive induction process and checklist. Board training needs are identified formally at annual individual Trustee porformance reviews. Annual Board Development days provide whole board training. A Chairman is appoknted by the trustees from the elected membars. The tru8lees also appoint a Secretary to the Company and the rernunerall for the post. Objectfvos and actlvltl The obpdives of the charity are to provide relief to inhabitants of Devon who have need because of mental or physical disabilty, ar to edLtcate the public aboul the needs ol those with a mental or physical disability. The Disability Togelher Strategic Plan 2021-2026 was approved by the Board of Trustee's which sets the direction of the Charrty. describlng a clear vision for the future. It provvjes a realistic structured plan to guide us to achleve our strateglc akns. It includes the views of all or our maln Stakeholders, and most importantly, the view of service users. The plan was amb61ious and challenged our thlnking and how we operate but was achievable because li builds on the good feputalion that Disability Together has righlty eamed. The strategic plan is based around service user need, Incorporating a Digital Strategy alongsKle a Marketing and Fundraising strategy. The Digrtal Strategy promotes ac¢essible digital opportunities for 1. Our Vlglon Peop with disabilities and Deaf PeIe have the same lile chances and opportunities to be aclive and equal members of society. Our Values Our value$ underpin everylhing that we do. Thay have not changed since 1990 and shape our behaviour both as an organisalion and as people woth'ng wilh and for Disability Together. We believe in a lulky acGessible society where al people can enjoy freedom Df choice and equality of opportunity. We are user-lad in all we do, enabling people with disabilities and Deaf people to influence and manage our full range of services and projects. We believe we deliver the highest standards of service to all the people with whom we work. We operate a culture of open communication. empowennent and development, where individual ats-lities are respected and people are encouraged lo achieve Iheir full potential. Page 3
Disablllty Together Llmlted (form8rfy Llvlng Options Devon) Trusteas. R•port Our Ml•slon Disability Together is a u8ei-led organallOn which seths to ensure that people wlth dSsabiliti•s and Deaf people acros$ Devon and the United Kin9dcth {UK) have th& opportunty to Ive the lrfe tY choose. Some examples of tha chall8nges continuwYJ to face disabled people drawn from a variety of ro$¢orch report6.. Disabled people aged 16 to 64 years had poorer ralings than non-d15ablgd people on al four personal well-being measures life $8tisfact*)n, happlness, worthwhilaness and anxiety. Average 8nxiely 18vels were hlgher for disabled people at 4.6 out of 10, compared with 3.0 out of 10 for non-dlsabled people {year endlng June 2021). IONS, 2022} Dlsabl8d p8ople are more likety to report feelings of loneliness 'often or aN¥8yg' In 2024, the employTnent rate of disabled people was 53.1 % compared to 81,6% for peoplè vtho are not disabled. Disabl people are mor8 likaly lo be in lowar4killed occupations, be solf-omployed, part-time, or on zertrtrour eontracts, experience underemploym•nt. kyN pay, arHI fewef career opportunitles (Tho emfvment of disabled people 2024. Departm•nt for Wort( & Penslonsl The proportion of disabl8d people with no qualifications is nearly three times that of non-dlsabled peopl8 {ONS. 2022) Disabled people are more likely to exp8ri8nca poverty and unemployment, have low•r in¢omes, and face extra living costs. These economic challènges mean disabled people are particularly vulnerable to the rising costs of living. (House of Lords Library, UKParliament. December 2022) Disabled households need an 6xlra £1.095 each monlh. Th18 is just to ho tha same standard of living as non-disabled householdg (Disabllty Pric8 Tag report, Scope 2025) 3 out of 4 dlsabled people {72%} have experienced negallve attitude$ or behaviour in the last S years. 9 out of 10 disabled people (87(At ) who had experienced negatlve attitudes or behaviour sald it had a negatr¥• effect on their daily lives. 44% of disabled people Said they feel less equal lo others because of the attitudes and behavlour8 th•y exp8ri8nce. (Scope, 2022) 43% of diBabl8d p8opl6 feel they have th• chance lo be as actTrve as they desire, compared to 69DA of non4isabled people, Disabled women are more Ilkely feel Ihe dispartiy in pare•lv6d opportunity compared to dlsabled men (39•A vs 48%). (Alllance. 2024) Disabled adults ar6 more Ilkety to be victims of crime {20.8'fi) than other 8duts <19.O¢h4 ), disabled children aged 10 to 15 (12.0ts/0) are almosl twlce as likaly to be victlms of crime than other children (6.30A). Disabled women we more likeby to 8xperience domestic abuse and sexual assault than non4lisabled women, (National Di$abillty Slrat•gy update, DtrAmber 2022) 12.5gA of disabled adults reported dIffulty movlng around buildlngs. 15.3% said there were not enough pla¢e8 to rest when accessing sefw¢es. 13.1 % experSen¢ed dIffulty accessing toilets, compared to 2,2% of non4isabled aduKs. 19.9'h of disabled adutts cited cost as barrlei to accessing product8 or 8erviw, compared to 15.4% of non4isabled adulls. Many disabled people reported neediTrJ to plan extensively before accessing public spaces, due lo concem$ about parking, rest a#$. and sensory overload, Onlina servlces were often preferred, but accessibility varied deponding on serwce design and dalrvery. (Make Ile moro Inclusive.. understanding disablad people's CesS to activitl08, products and services - ONS, 20221. ri Page 4
Dlsablllty Together Llmlted (formerly Living Optlons Dovon)
Trustees, Roport
115.10A) than non4isabled people (3.6%)
Disabillty Together Llmlted Iformerly Llvlng Optlons Devon) Trust••s' Report Revl•w ol Actlvltles The Board of Trusteas meets four times a year togelher, Vth online meetings as and when r•quired. The Strat•gic Plan which sets oul the ChafiV$ Mission, Alm$ and Strategic Obj8Ctrves Is developed and approved by the Board in full consultation with our service users. beneficiaries, funders and other stakeholdèrs. Once the Strat6glc Plan has been agreed. the CEO has del8gated resp$1 ilty from the Board ft)r delivery of the strategic obieclives as set out n the Strategic Plan. The CEO reports at each quarterly Board m881ing how they are meeting the objectiV85 Outlined in the Strategic Plan. Ann1 finaneial, fundraisiw and performance targets are d8v8loped by ihe Executive Team who report through quarterly reports to the Board. (8.9. management accounts, compliancè with reserves pOIy. accident reporting, R4G rating for all projects and servrce areas against delivery targets, equality data monitoring, Complaints and compliments etc}. The Strategi¢ Plan has been revi8W8d by the Board ensuring that it is still relevanl and 4)pn)priate for the needs of Disabilty Together. Service user and stakeholder view5 continue to be gathered as part of this review process. Strateglc RgPQrt The following section3 for achievements and performance and financial raw8w lom the $trate9iC report of the charity. Flnancial r•vl•w Th8 net 8urplus for tho y•ar emovnted to £73.225 of whlch £(5.734) related to 8 re8tricted funds deficit and £78,959 was attribLrtabl8 to an unrestricted funds surplus. On 31 March 2025 lotal fundg were £355.20312024 £281,978). Unrestricted funds wère £344,870 (2024. £265.911) and rè$lrided funds wore £10,333 (2024.. £18.0671. Nat currant assets were £302,527 (2024,. £233,433). W• have continued to deliver our 8ervlces to mor• beneficiarfes year on year. Disabilty Together applle8 for funding from grant rnaker8 and trusts. tenders for contfxls and runs fundraising campaigns. The Strategic Plan contains a Fundraislng Strat•gy outlining strategic objectivés. The CEO has delegaled authority lo identfy h¢X thèse Strategic Otiiactives wm be delivered at en operational level. They worf( with the Fundraising team to develop annual targets which are embedded inlo the budget for Ihe foknryng year. The Board are prthfjded wlth a quarterly summary d all fundraising applicat1c$ against progress and success fatès. Fundraising targets are an integral part of the management accountslbudgel Setting process. All projects and servlces for whth funds are secured ensure thelr moniloring regimes are in axoidance wfjth fundars requirements, Data coll8Ction for monloring purposes is centralty supported and régulated through our Research and Monitoring functK)n. Disabiliiy Together is registered with and follows the standards of the Fundraising Regulator. aThJ the Fundraising Lead is a member of, and foll¢XVS the standards of. the Chartered Instrtute of FundraisiThJ. Page 6
Disablllty Together Limited Iformerfy Llvlng Options Devon) Trustees, Report Di$ability Together has a proven tr8¢k record in relation to our onOIng sustainability over many yèars. We hav8 developed a reputation for high quality and reliable service provislon. So. whilst IndivKlual fundlng streams may ebb and flthv, we hava a solid pipeline of potential funders who want to support our work, and in the competitive workl of commissioning. we offer excellent value for money due to a highly cornmitted staff leam combined with efficient systems and processes. This has rasutted in being awarded 2nd and 3rd contract terms. We believe our success factors are a truly User Led Elhos. combined with a focus on outcome measurement for our beneficiaries. Our setvices are afv4ays designed around service user need, having people with Iivad experience involved al every level of the Charity. We plan to continue identfying what our service users and stakeholders need fram us moving forwards, identifying appropriate funding sources that match the Charitls aims and objectives. Rlsk Management The Trusteeg conducted a review of Ihe major risks to which the Charty is exposed. and a Risk Management policy is in place. A risk regiBter has been long e5tsblishèd and is updated quarterty. Where appropriate, systems or procedures have been established to miligate the risks the charity faces. The Strategic Plan 2021-2026 sets a clear direction for the Charity and mitigates external risk8 lo fundlng by allowing for the diversification of funding and activities. Internal control risks are minimised by the implemontation of procedures for authorisation of all transactions and projects. Procedures we in place to ensure compliance wtth hedth and safety of slaff, volunteers, clierrts. and visitors. Principle risks have been identified as Reputational Damage. FinanciaVLitigation Risks, ohallenges with staff recruitment and continued cyber security risks. all of which have clear rlsk mrtigatlon plans in place. We understand that the nalure of risk is ever changing and strive to keep a Clear focus on risk identification and offective risk management. Rés•rve Pollcy The Tru8tee$ recognlse th8t Di5abillty Togelher Is currentty in a secure financial position wilh plans for further income generation from a variety ol sources and effective processes lor monitoring expenditure. However, the truslees also recognise that the Charty neads to hold reserves for Ihe followlng principal reason5'. To Pfoduce income to be used for funding such as deficits as arise from the Charivs owations: To meet any deficits not ¢oveTed by income in any one year, To meet major iterns ol unforeseen expendilure: Pay redundancy costs if services are reduced; To enable the charity lo continue its core operations for a period of al least 3 rnonths, even in the event of major wilhdrawal of external fundiNJ; Winding up the charity in the event of closure. The Chariiy will therefore endeavour to maintain a level of reserves appropriate to the financtal limate which it is operating, bmth particular relerence to potential major financkil risks (such as loss of funding) and Ihe charty's commitment to the many people it serves. Page 7
Dlsablllty Together Limlted (fomierly Livlng Optlons Devon) Tru8toe8' Report The trustees hereby resolve that thèy Shall seek to build up and maintaln from grant income, unrestricted surpluse5, InlMent Income and lundraising, an adequate level of reserves, to be monitored bi-annually, in order to prot¢ct tho Organlsalion in relation to the amas of opportunity and risk set out above. They further resolve that the level of free re88r¥8s. vthich Sland at £292,194 (unrestrlcled resepms of £344.870 less unrestricted fixed assets of £52,676) as of 31 Mafch 2025, that Ihe Organisation seeks to establish will cover the potential winding-up costs of the charity which stands at £312,000. The Trustees, stated aim is to return surpluses over the next 5 years to reach this target by 2029. Invostmenl Pollcy Durin9 the year the Trustees reviewed Iheir investment policy and continue to utili28 the exlsling interèst pawng bank account. The investment policy arKJ potential opportunrtie5 will continue to be kept under review lo ensure that the Chafity responds positively to any changing circumstances. Publlc Bon•flt Public benefit is the legal requirement of 6very ganiSatIon set up for on8 or more charitable aims to be able to demonstrate Ihat its aims are for thè public benefit rf it Is to be recognised and registerad as a charity in England and Wal¢$. Disability Together conlinues to raise awareness Of the needs of DiBabled and dlDeaf people to a range of organisations across D•von and develop user-led serrfices which promote and support cholce and iThJOpendt living. Service users afe also oncouraged and supported to p8rticipate in the planning, dellvery and evaluation ol local, reglonal and natlonal seprfices, During 2024125 Disabilty Togethor has deliVed a number of projeclslservices fcff the public benefit including.. A general holistic advocacy service across Devon for vulnerable people leading a consortium of three other char5ties to delivw Ihe servico. This includes statutc¥y Care Act Advocacy {in¢luding Prisoner advocacy),. th• Independent Mental Capaclty Advocacy and Oepfivatlon of Liberty safeguarding semce, the Independenl Mental Health Act Advocacy and H8alth Complairrts advocacy seNice working wrth Rethink Ment81 Illness. A range of Deaf Led services run by and for Ihe Devon Deaf community including welbeing servic85. BSL counselling for Deaf paople and supporting Deaf people wrth other asp&ts of their daily liv•8. A Victim support service for c1s8b1 and t)eal people who have been victims ot Ctime. The Devon Engagement service in which Disability Together leads a partnership of olher charities to ensure that those who are h8rdest to reach are consulted when decision8 are being made by the local authofily and health in relatton lo disabled people's health and V1{being. The Time lo Talk pioject whKh aims lo tackle loneliness and isolation amongst D8von's Disablèd people. including 8 tdephone helpline and Peer Support Volunteers. Accessibility Services to improve the lives of disabled people. working wilh businesses by delivering acGes$ audls. training consultancy. The See Hear Centre (operatin9 Out of the Roundswell Centre, Barnslapte) offering infomiation, advice and equipmenl for sight and hearing loss and slgnpo8ting to additional support servic88 localty. 80th disabled and Deaf Counselling Services are proNided Wailing Well Project to support Pgople on Elective Care vmiting li$t$ by connecting them with community-based support to Impro their quality of life and independence. Page a
Dlsabillty Together Limlted (formerly Llvlng Options Devon) Tru8tees' Report Oliver McGowan Mandatory Trainlng on Learnln9 Disability and Autlsm lor all NHS health and social care staff across Devon. Travelling Wlth Confidence a IAotabilty funded pr4ect to increase disabled peoples, confidence using public transport thrcMth3h travel training, across Devon, Plymouth and Torbay,. in partnership wilh another local charty, Dev<>n Communities Together. The Truslee8 hav8 paid du8 regard to Ihe guidance provided by The Charity Commi95ion on public benefit In deciding what actlvltles the charlty should undertake. Plans for the future During 2025128 we will continue lo progress tovmrds our Operalional Objectives set out in our Strategic Plan.. Operational Obiective 1 - To enable disabled and Deaf people to have a voice )d re1ve the services Ihey need. by continuing to provide advocacy, information and advice, viGlim support and enp3ement seNices. Owalional Objective 2 To conb'nue to provide seNces which support wellbelng. independence and addres$ lonelirss isolation. Operatlonal Qblectlve 3 To ald recovery from the Covld 19 pandemic, whilst promoting wellbolng more generally, we will exlend our Deaf led specialist counselllng service lo cover all disabilities, increasing capaciiy lo support more beneficiaries. Operational Oblectlve 4 - To strengthen the voice of disabled and Deaf peopl8 in South W8$1 ¢are settings, we will recruit and support a team of Experts by Experience. Operational Objective 5 - To deveh)p mor8 holists'c. integrated and cost-effective services. we will create the LOD Hub so y can develcy clear referral pathways acro88 our Charty 0ratIOnal Objèctive 6 - To provide a mor• equitable Sarvice across Devon, we wlll ensure support 1$ embedded wtthin all fwr Devon wide localities including West Devon and Plymouth and South Devon and Torbay lo¢alitie$. Operatlonal Objective 7 - To tUTn our strapline 'Accessbilty Matters, into a realty bve will market our Accessibility products (access auditin9. disability and Deaf training, easy read and other accessible fomials, mystery shopper serVeS etc,} to rnore partners across Iho South West. This will be the final year of dellvery for our Strategic Plan 2021-2026, A new strategic plan will be developed In 2026, alongside Trustees, staff, voluntaers and service users, contlnuing to identify and déliver apprq)riate advice and support to enable Disabled and dlDeaf people lo have chow, control and opportunities in life and be active and equal rnembers of society. Celebrating the 35th Anniversary of the charity and looklng to the fulure, the organlsation has begun a FceSS of rebranding the charity (including the change of name on 10 September 2025), enabling us lo réach more people and to connect with more organisations and businesses ready to work together, lo make a difference and to create positive change. This work will take place 8tongside our trustees, staff. volunleers, service users, partners and commissioners, galherlng feedback and input into this process, which will be implemenled during 2025126. Servlco Dellvery Disabilty Togoth8r was successful in re•tendering the contract lo provlde Adult advocacy Services (Care Act Adv¢xacy across Devon and Torbay, IMHA. IMCA and NHS Complaints advocacy) and Pald Representative support. This contract WMI now run to March 2027 with options to extend for a further 3 years. Page 9
Disablllty Togeth•r Llmltod (fomierly Llvlng Options Devon Tru8tees' Report Our Blg Loltery Funded Wellbeing Sarvice. conlinues to fund our Tim• lo Talk project, reducing loneliness and isolation lor disab18d and Deaf peoplè across Devon. Thls also included a Volunleer Coordinator to provide Peer Support volunteers, supportlng disablad peopl8 to attend communlty.based services,. Access Audits and training for community groups to promote a$S lo services and educate h¢M to support disabled and Oeaf people in th8 community. The continuation of the NHS Waitirvj Wel Project for another year to support people on a widér range of warting lists aGr055 Devon. Torbay and Ptymouth by ¢onn•cllng ihem with community-based support to improve their quality of lif We will continue wilh projects including support for disabknl victims ol Crime: support and advice service for people in North D6von who have a sensory 10$5: ongoing funding for our Counlryside Mobility project, funding for the Equalty Reference Group contract funded through Devon County Council to represent disabilily al a strategK 18vel, and we will continue our User-Led Counselling Sen4ice, building on th8 learning of our Deaf led Counselling gerviG8, lunded through a raThJe of independent charitable Trusts and Foundations. Be9 part of the strat8gic partnership of Ihe new VCSE Assambty to champion the voice of disabl and Deaf people across Devon, Plymouth and Torbay. We also securèd funding for nthv resewch and development projects working with Bath Spa University and the WellGorne Trust exploring the lived experiences of a diverse range of disabled people through the concept of 'adversity inoculation., gathering personal stories that highlight strengths, skills, aspirations. and achievements alongsid8 the barriers peoplè face. Thls wil help challenge negative stereotypes and deflcit-based nariatives surrounding disability. We also received innovation funding frffii the National Association of AGcessible Transport {NCAn, to further develop our Travelling with Confidence project through Driving Inclusion.. Bus Drivers and Disabl8d Passenger Interactions. statement of trusle•s' re$pon8lbllltl•$ The trustees (who are alr>O the direclors of Disabilily Together Limited (formerly Llvlng Options Devon) for the purposes of company18w) are responsible for preparing the trustees, report and the financial statements in ac¢ordan¢e with appIable law and United Kingdom Acwunting Standards (Uniled Kingdom G8n8rally Accepted Accounting Pra¢ti¢è), including FRS 102 "The Financial Reporting Standard applicablé in the UK and Republic of Ireland". Company law requires the trustees to preparn fnancial stataments for each financial ar. Under company law the trustees musl not approve the financial statements unless they are satisfied that thgy give a true and fair vlew ol Ihe dale of affairs of the charilable company and of the incoming sources and application of resour¢8s, including its income and expenditure, of the charitable company for that perh?d. In preparing these financial statement5, the trusteas are required to: select suitable accounting policies and wly them consistently,. observe the rnethods and principles in the Charities SORP: make judgements and estimates that are rea80nable and prudent: stste whether appli¢ablg accounling standards, comprisirKJ FRS 102 have been foll¢wad, subject lo any material departures disclosed and explained in the fnancial statements: and prepare the financial statements on the going concem basls unles6 inapproprlate to presume that the charitabl• company will continu8 in business. Page 10
Disablllty Together Limltod (formerly Living Options Devon) Trustses. Report The trustees are responsible for keeping proper accounting records Ihal can discbse with r8asonabl8 ac¢uracy at any lime the financial position of the charitable company and eneble them to ensurè that the financial statements compty with the Companies Acl 2006. They are also responsible for safeguarding the assets of Ihè charitable Company and hénce for taking reasonable steps for the Prevents'on and detectlon of fraud 8nd othef irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial Yiformation included on the charitable compan5 websit8. Legislation governing the prepar8tion and dissernination of finanGial ststements may differ from legislation in other jurisdictions. Audltor Each of the persons who is a truslee al the date of approval of this report confirms that.. so far as they are aware, there is no relevant audit information of which Ihe charitses auditor is unaware., and thèy have taken all steps that they ought to have taken as a trust88 to make themselve5 aware of any relevant audit information and to establish that the charitys auditor is aware of that information. The auditor is deemed lo hav8 bean re•appoinled in accordance with section 487 of the Companies Act 2006. The *nual report was approvèd by the trustees of the charity on behalf by: a.¥lql.l. J and signed on its A Barge Chalrman Page 11
Disablllty Together Llmlted (fornierly Llvlng opon$ D•von) Independent Audltorfs Report to the Membérs of Dlgablllty Together Llmltad (formerly Llvlng Options Devon) Oplnion We hav8 audited the fin8n¢ial stataments of Disability Together Limited (fornerly Livlng Options Devon) (the '¢harty'> for the year ended 31 Mar¢h 2025, which comprise the Slalement of Financial Actlvltl•s, Balan¢0 Sheet, Slalement of Cash Flows, and Notes to tha Financial Statements, including summary of Signrfant accountlng policies. The financial roportlng framework that has been applied in thek preparation 1$ United Kingdom Accounting Standards, comprising Charit18s SORP - FRS 102 'The Finan¢io1 Reporting Standard applicable In the UK and Republic of Ireland, and applicabl• law (United Kingdom Generally Accepted AccoLmtlng Pradice). In our opini¢Jn the financlal statements: give a true and fair view of the state of the charity's kflaifs a8 at 31 March 2025 and of 6t9 incoming rèsources and application of resources. induding ils Income and expenditure, for Ihe year then ended., have been properly prepared in ?¢¢ordancè with Unlted Kingdom Generalty Accepled Accounling Pradice,. and have been prepared in accordance with the requirements of the Companies Act 2006. Basls for oplnlon We Conductad our audit in accordancé wllh Intemational Standards on Auditlng (UK) (ISAS {UK)) and applicable law. Our responsibilities undér those 8tandard8 are further describèd in the audilor re$ponslbllltl&s for th8 audit of the fmancial statemenls section of our report. We arè independent of the charily In accordanc8 th the ethical raqulremenls that are relevant to our audil of th8 fInar1 statements in the UK, including thè FRC'$ EthlrAI Standard, and we have fulfilled our oiher ethical resn91b11l1ieS in a¢cordanc8 wlh these r&4u1rn8nt5. We believe that the audit evidence w• have obtalned is sufficient and appfOPri8te to provid• a basis f¢1 opinion. Conclusions relating to golng coThc•rn In auditing Ihe financial slatements. have concluded that Ihe trustees use of the going concern basis of accounllna In the prep8ratlon ol Ihe flnancial statemenls is appropr10te. Based on the work we have performed, we havè not identified any material unc8rtainties relaiing to evwbts or conditions that. Indlvldually or collectively, may cast slgnificant doubt on the ¢harity'$ ability lo continue as a going concem for a period of al least twelve months from when the original financlal Statements were authorised for Issue. Our respcffislbllities ond thé regponslbllllles of the trustoes with respKt to going concern are des[be In the relevant sections of this report. Oth•r Infomiatlon The trustees are responslble for the other information. The other informatlon comprises the information included in the annual Mport, other than tho financial Statements and our audllorfs report thereon. Ouf oplnlon on the fln8ncial statérn•nts does not cover the other infomiation and. except to the •xtant olherwile expllcllly stst8d in our report, V do not 8xpr8ss any form of assuran¢e conclusion thereon. Page 12
Dlsability Together Llmlted (formerly Llvlng Optlons Devon) Indèpendent Auditorfs Report to the Member8 of Dlsablllty Together Llmlted (formerly Lfvlng Options Devon In connection with our audit of the financial $latements, our responslblllty Is to read tho other information and, in doing so, considèr whelher the other infomiation is materially Inconsistent with the financial statements or our knowledge obtained in the audit or olherwise appears to be materially misstated. If we Identify such material inconsistencies or apparent material misslatemen15, we are required to determine whether there is a rnateriai misstatement in the financial statements or a material misststement of the olher information. If, based on the work we have perfomied. we conclude that there is a malerial misstatement of Ihis other information, we aré faquired to report that fact. We have nothing to report in this re9ard. Oplnlon on oth•r m•ttèr prescrlbed by the C¢)mpanles Act 2006 In our opinion. based on the work undertaken in the course of the audil." the information given in Ihe Trustees, Report for the fnanclal year for which the financial ststements are prepared is consistont with the financial statements- and tha Trv$tees' Report has been prepared in accordance with applicable legal requirements. Matters on whlth wè ar8 requlred to report by exceptoon In Ihe light of our know18dga and understanding of the char*y and its environmenl obtained In the course of the audil, we have nol Identified material misstatements in the Trustees. Report. We have nolhing to report in respect of the folowlng mallers where the Companies Acl 2006 requSres us lo port to you if, in our opini¢. adequate accounting records have not been kept, or returns adequate for our audit have not been received from bran¢hes not visited by us.. or the fi'nancial siatements are not In agreernent Y•ith the accounting records and returns: or certain disclosureB of trustees remuneratlon specIfd by law are not made,, or we have not received all the infomalion and explanations we require for our audit. Responsiblllties of trustees As explained more fully in the Statement of trustees, responsibilities (set out on page 10 and 11), the trustees are responslble for the preparation of financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trust8es determine is necessary to enable the praparation of financial statements that are flee from rnaterial misstatement, wheth8r due to fraud or error. In preparing the financial statements, the trustees are responsible for as5es8ing the charity's ability to continue as a going concem, disclosing, as applicable. matt8rs r81at8d to going concern and using the going concern basis of accounting unless the tTuslees either intend to liquidate the chaiity or lo cease operations. or have no realistic alternative bul lo do so. Auditor responslbilltles for the audil of the financlal gtaternents Our objective5 are lo obtain reasDnable assurance aboul whether the financial statements as a whole are free from material misst8tement, whether due to fiaud or error, and lo issue an auditor's report that includes our q)inion. Réasonable 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 arisa from Iraud or orror and are considered rnalerial if, individually or in the aggrogata, they could reasonabty be expected to influence the economic decisions of users taken on the basis of Ih8se financial slalemenls. Page 13
Dlsability Togothor Limit•d (fom)•rly Llvlng Optlon8 Devon Independont Auditorfs Roport to thè Members of Dlsablllty Together Llmltsd (fomierly Livlng Optlon$ Dovon) The exient to whiGh our procedures are capable of detectlng Irregularlties, including fraJ15 (kntslled below: We idenlifled area8 of18w8 and regulatn$ that could reasonably be exp8Cted io have 8 material effect on the financlal statements from our general c(xnm8rclal and sector experi?n¢¢ and through discussion with th• directors and othef management We comrnunlcated idantlfied laws and regulations throughout swr team. and remained alert to any indlcations of non•complian¢e throughout the audil. The company is subject to laws and regulations that govem the preparatw)Tr of Ihe financial stalernentg. including financial reporting 189islation, and dher companies legislation. The ccthpany is also subject to other laws and regulatlons where the consequence5 of non-compliance could have a material impact on the amounts or dlsck)sures within the finan¢ial statemls, including amployment. antirI)ery, anti-money laundering. Owlng to the inherent Ilmllatlons of an audlt, there is an unavoidable risk that we may not have detecled some material misslatements in the fi'nancial statements. wen though we have properly planned and p6rformed our audit in accordance wilh audiling standards. In any audit, there remains a higher risk of non-detection of Irregulartti•s, as Ihese may involve collusion. forgery, inlentioThal omissions. misrepresentations, or the override of inlomal controls. We are nol fesponslble for preventing non<ompliance and cannot b• expected to d8tect non-complianc• wllh all laws and regulations. As part of an audit in accordance with ISAS (UK). we exarcis• professional judgment K1 maintain professional $ceptlGism throughout the audit. We also: Identify assess the risk$ of matertal misstalement ol the flnanoial statements. %*thether due to fraud or error. design and perform avdit FethraS respon8ive to IhoJ• rlsk$, and obtain audit evidence that Is sufficient and appropriate to provld8 a ba$is f¢r our opinion. Tha risk of not dotecting a rnateri41 misstatement resulting from fraud is higher than for one resulting from 8rror, as Iraud may involve collusion, forgery, Intentional omissions, mL8representalions. or the overrSde of internal control. Obtain an understanding of inlefnal conlrol rebevant to tho audlt In order to design audit pro¢¢dures thai are appropriate in Ihe cir¢umsl8nces, bul not for th8 purpose of expr•sslng an opinlon on the eff8ctlv8ness of tha internal control. EVaate the approprlateness of accountlng pollcies used and the rea8onabl•ness of aCuntIng èstimales and r818led di8¢108ures made by the trustees. Page 14
Disability Together Llmlted Iformarly Llvlng Optlons Devonl Independent Auditorfs Report to the Mombors of Disability Together Llmlted (form•rly Llvlng Options Devon) Conclude on the appraprialeness ol the trustees, use of the golng concern basis of ac¢ountlng and. based on the audit Ovidence obtalned, whether a malerial uncertainty exi61s related to events or conditions that may cast slgnificant doubt on the charity8 abilty lo continue as a going concern. If we conclude that a material uncertalnly exlsl$, y are required to draw attention in our auditor's report to the related disclosure5 in the financial statements or. If such dlsclosures are inadequate, to modrfy our opinion, Our conclusions are based on the audit eviden obtained up to the date of our aJito6 report. However, future events CY conditions may cause the charlty to cease to continue as a gn9 Evaluate the overan presentation. structure and content of the flnancial statements, Includbng the disclosures. and whether the financial stal8ments represent the underlying transactions and events in a manner Ihal achlave$ fair presentallon. We COMM¢cate with those charged with governance regarding, among other matters, ihe planned scope arbd liming of the audll and significant audit findings, including any significant delici6rKies in internal control that we identFfy durlng ou¥ audit. Use of our report Thls report is made solely to the charitable ¢ompany'$ trustees. as a body. In accordance with Chapter 3 of Part 16 of the Companles Act 2(YJ6. Our audit work has been undertaken so that we might state to the charity's trustee5 those matters we are required to Stale to them in an auditor's report for olher purpose. To the fullest exient permitted by law, we do not accept or assume responsiblty to anyone other than the charitable company and its trustee5 as a body, for our audit Irk, for Ihis report, or for the opinlons we havo fcfmed. Peter Lomax (Seni lalutory Audilorl For and on behalf of Wèslcotts (SW) LLP Chartered Accountants & Slatutory Auditor Westcotts ISW) LLP Taliford House, 38 WalliBcote Road Weston-supef-mare BS23 1 LP Page 15
Disablllty Together Llmlted Ifomiorly Lfvlng Option8 O•von) Statsment of Flnanclal Actlvltl•s for the Year Ended 31 March 2025 (Includlng Income and Expondlture Account and Statement of Total Recognlsèd Gains and Losses) Unr8strlct8d funds R•strlcted funds Total 2025 Income and Endowments from: Donations and legaci88 Charitable ackn'vities Investrnent income Oth8r income 30,245 2,135.592 7.917 6,773 30.245 2,290,943 7.917 6,773 155,351 Total COme 2,180 527 1553S1 2.335.878 Expandlturo on: Charitable activities (2.101.568) 161.085 2.262.653 Total expendfture Net ncomo1(expend5tur•) N8t movement In funds 2 101,568 {161,085) 5,734 2,262 653 78,959 73.225 78.959 (5,734) 73,225 Re¢onclllatlon of fund• Total funds brought forward Total furKls Carried for+vard 16,067 281.978 17 344,870 nféstrlcted funds 10,333 R•strlcted fund$ 355,203 Total Note Incomo and Endowm•n18 from: Donations and legacie8 Charrtable activities Inveslment income Other income 8,138 1.964.818 3,054 2,120 8,138 2.133.811 3.054 2.120 168,993 Total income 1,978.130 168,993 2.147.123 Expendtturè on.. Gharrtable activilies (1.942,899> (1 $8:5571 {2.101,456 2.101,456 Yotal expenditure 1,942,899 158,557 Net in¢om8 35,231 10,436 45,667 Net Movement in funds 35.231 10,436 45.667 Reconclllatlon of funds Total funds br¢Jughl forward Total funds ¢affi•d forward 230.680 5,831 236.311 17 265.911 16,067 281,978 All of th8 charfty'8 actlvitl89 derlve from continuing operations durin9 Ihe above bNo parlods. The n¢t•s on pages 19 to 33 forni an integral part of Ihese Ilnanciql statemenls. Page 16
Dlsablllty Together Llrnlted (formerly Living Optlons Devon) IReg18tration number; 04926281) Balance Sheet a6 at 31 March 2025 2025 2024 Note Fixed assets Tanglble assets Current assets Debtors Cash at bank and In hand 52,676 48.545 12 286,192 808,992 530,024 401.978 1,095.184 932.002 Credttors: Amounts falllng due wlthln one year Not current assets 13 {792,657) (898,569) 302 527 233.433 Net assets 355,203 281,978 Funds of the charlty: Restrktod Income funds Restricted funds 10,333 16.067 Unrestricted Oncome funds Unrestri¢ted funds 344,870 355,203 265.911 Tolal funds 17 281.978 The financial Jalernents on pages 16 to 33 were approved by the trustees, and authorised for issue on .l.%.11.1..1. and signed on their behalf by. A Barge Chalrman The notes on pages 19 to 33 fomi an integral part of Ihese financlal 8tatements. Page 17
Disablllty Together Llmlted (forniorfy Llvlng Optlons Devon) ststement of Cash Flow8 for the Year Ended 31 March 2025 2025 2024 èloto Cash flows from operatlng actlvltlos Net cash income 73,22S 45.667 Adlustments to cash flows from non<ash Item8 Deprecialion Investment income (Profrt)Mss on disposal of tangible fixed assets 33,681 (7,917} 18331 98.158 29.423 {3.054) 77 72,113 Worklng capltal *dju$tm8nt8 Oecreasel<increase) in deblors {De¢rease)lincrea8e in credit018 Incr8ase in deferred income 12 13 243.832 (16,555) 110.643 <127,662) 13.473 72,261 Net cash flows from operating actllieS Cash flows from Investlng actlvltlos Interest receNable and similar Incorne Purchase of tangible fixed assets Sale of tangible fixad assets Nel cash Ilows fr¢Jn inv8Sting aclivrtle$ Net increa8e in cash and cash equivalents Cash and cash equNalents al 1 April Cash and cash equSvalent$ al 31 March 436,076 30,185 7,917 (37,812) 833 3.054 (28.978) 29,062 (25.924) 407,014 401.978 4.261 397.717 808.992 401.978 All of the cash flows are derlved from contlnulng operation8 durfng Ihe above t%vo p8riods. Charity law prohibits the use of net cash inflows on any endowment or other restricled fund to offsel nel cash oufflow5 on any fund othslde its own obj. except on special authorty. In prxtice. this r88triction has nol had any affect on cash flow3 for th8 year. The notas on pages 19 to 33 fomi an integral part ol these financial statements. Page 18
Dlsabillty Together Limited (formerly Living Options Devon) Notes to the Flnanclal Statements for the Year Ended 31 March 2025 1 Charity gtatus The charity Is limlted by guararrtee, incorporated in England and Wales, and consequently does not have share capital, Each of the trustees is liable to contribute an amount not exceedng £10 towards ihè a88el8 of ihe charily 5n the event of Iquidation. The address of its registered office is.. Units 34 Cranmere Court Lustleigh Close Matford Business Park Exater EX2 8PW 2 Accounllng polkles Statsment ol complianea The financial statements have been prepared in accordance with Accounting and Reporting by Charrties: Statement of Recommended Practicè (applicable to chariiies preparing their aGcounts in aCCordce with the Financial Reporting stdard applicable in the UK and Republic of Ireland (FRS 102)) (iss1 in Oclotyer 2019) - (Charities SORP (FRS 102)). the Financial Reporting Skndard applicable in the UK and Republic of Ireland (FRS 102} and Ihe Companies Act 2006. Basis of pr8paratlon Disability Together Llmited (fomierly Living Options Devon) meets the definition of a public benefit entity undef FRS 102. Assets and liabiltie8 are initially recognised al historlcal Cost or transaclion value unb5S OthepAi$e stated in the relevant acc¢)untin9 policy noles. Going concern The trustees conslder that there are no material uncertainllos about the charills ability to continue as a going concern nor any significant areas of uncertainly that affe¢t the carrying value of assels held by the charity. Judgéments and key sources of estlmatlon uncertalnty The preparation of the financial stai8m8nts requirès manaJemènt to rnake judgernents, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually rwiewed and are based on experience and other factors, including expèctations of future events that are believed to be reasonable under the circumstances. Inwme and endowments All income is inGluded in the Statement of Financial Activities when the charity is entitled to the income and the amount can bé quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Income from training and a55 audts is inGluded as irncome in the peri in which Ihe relevant Iraining $e$sion or audit visit takes place. Page 19
Dlsablllty Togethor Llmlted (formerly Lfvlng Optlons Devon) Note$ to the Flnanclal Statem•nls lor the Year Endèd 31 March 2025 Donatlon$ and legacles Inrna from donations and grants. incI1ng capil81 grants, is included when ttrtse are receivle. ex¢epi as folkms: .When dornrs specify that donations and grants given to tho charty must be used in future accounting periods, the income18 deferred until those period6. .Whon donors impose conditions Wh have to be fulfilled bèfore the charity becomes entitled to use such income, the income is deferred and rt included until the prtrcondltions for use have baan met. .When donors specify thal dmations and grants, including capital grants. we particular restricted purposes. which do not amount to prtrconditions regarding entitlement, this income is ncluded in restricted funds when receivable. Tralnlng and access audlts Income from training and xesg audiis is included as income in the peri in which the relevant Iraining sesston or audit visil takes place. Defeffed In¢orn• Deferred Income represents amount8 received for future periods and is released to Incomlng resources in the pe0d for which. 5t has teen receiv. Such Income is only deferred when: - The donor specifies Ihal the grant or donation must only be u8ed in future accountin9 periods; or The donor has Imposed conditions which must be met bof¢r• the chariiy has uncondllional entrtlement. Othw Income Interesl is recognlsed when receivable by the charty. Expendftu All expenditure is reco9nSsed once there is a lagal or constructive obllgation to thal expenditure, it 16 pirjbable seltlemenl is required and Ihe arrK)unt can be Measured reliably. AM costs are allttated to the appliGable expenditure heading that aggr8gal8 sIMar c06ts to that category. Where costs cannot be diTeGlly atlributad to P8rticulaT headings Ihey have been alk)cated on a basis conslstent with th use ol rèsources. with central staff costB allated on tha basis of time spenl. and depreciation charges alocated on the portion of the asset's use. Othew support Costs are allocd bas on the spread of staff ¢osts. Charftable actlvltles Charitle expenditure Compris Ilv)se costs incurred by the charity in thé daliv8ry of its tIv11e3 and sarvices for ts beneficia$. It Includes both costs thal can be allocated directly to such activities and those costs of an indirect nature necessary io support them. Support costs Support costs include central function8 and have been allocated lo activty cost categories on a basis consistent blryth Ihe use of ro$ourc8s. lor exampla, alocating property costs by floor areas, or por caplts, staff costs by the time spent and other costs by their usage. Page 20
Disabllity Toggther Llmlted (formerly Llvlng Optlon8 Devon) Notes to the Flnancial Stst•m•nts for tho Year Ended 31 March 2025 Governance costs These include the costs attrfbutable to the CharlS compll8n¢e wlth constitutional and slalutory requirements, includlng audit, slralegic managèment and tru$tee5 meetings and reimbursed expensés. Government grants Government grants are recognised at the fair value of th¢ asset received or receivable. Grt$ are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching io them and the grants will be received yh•re the grant doés not impose specified future perf0mnce-re1a¢ed conditions on th& recipient. it is reco9nised In Income when the grant proceeds ale received or receivable. Where the grant does impose specified future performance-related CondiOn5 on the recipient, it is recognised h income onty whèn the performanc••related condittons have been met. Where granls received afe prior to satisfying the revenua recognition ¢rileria, they are reco9ni8ed as a Ilability. Tanglble Ilxed assets Individual fixed a8set5 Costing £0.00 or more are initi'alty racorded at cost, less any subsequent accumulated depreciation and subsequerrt accurnulaled impairment losses. Depreclatlon and amortlsatlon Depreciation is provided on tangiblè fixed assets so as to write off the cost or valuation. less any estimated residual Vdlue, over their expected us8ful economic life 85 follows: Assel class Leasehold property Fixtures fi'ttings Equlpment Websrte Dèpréciatlon method and rate straight line over the life of thg lease 3 years straight line 5-15 years straight line 5 years slraighl line Impalmient of fixed assèts A review for indicators of impairment 1$ c•rri8d out at each reportlng date, with the recoverable am?unt being estimated where such indicators extst. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the Purposes of impairment testing. when it is not possible to estimate the recoverable amount of an individual asset. an estimate is made of the recoverable amount of the cash-generating unil lo which the asset belongs. The cash-generating unrt is the smallest identifiable group of assets that inckKles the asset and generates cash infiows that largety independent of the cash inflows from other assets or groups of assets, For impaimient testing of goodwlll. the goodwill acquired in a business combination is. from the acquisition dale, allocated lo aach of the ca5h-generating unlls that are expected lo benefit from th8 synergies of thg combination, irrespective of whelher other assets or liabilities of the charity are assigned lo those units. Page 21
Dlsabillty Togother Limlted (formerly Llvlng Optlons Davon) Notes to the Financlal Statsmènts for th• Year Endéd 31 March 2026 Fund structure Unrestricied income funds are general funds that are availabl8 for use at the trustees discretlon in furtheran¢e of the objectives of Ihe charty. Restricted inwm¢ funds ar• those donated for use in 8 particllar area or for sp•clftc purposes. the use of which is restrlclod to that area or purpo$8. Doflned ¢¢ntrlbullon plans Contributions to delined contribution plans are recognised as an expense in tha perlod In whth the related servic8 is provided. Prepald contrlbutions are recognised as an assat to the extent that the Prepanent will lead to a reduction in fulurg paym•nts or a cash refund. When contribuilons are nat excted to bo séttled wholty wlthin 12 monlhs of the end of the reporting date in which the employee8 render tho related service, the liabllty 18 measured on a dlscounted present value basis. The unnding of the discount is recogftised as an expense in th• perlod in which rt ari$e$. Flnanclal Instruments Clasgfflcatlon A financial a$$et or a financial Ilability is reco9nlsed only when the charity becomes a party to the contractual provisions of the instrument. Recognftlon and msur•Ment Basic financlal Instruments are Inillally recogni88d at the noUn1 r•c•ivable or payable including wy related Iransaction costs, Impalmient Curr•nl assets and current Ilabllltle8 are subsequently measured at the cash or othor consideration expected to be pald or re¢elved and nol discount. Debt In8trum•nts Debi instruments are 8ubsequ8ntly measurad at amorti8ed cosl. Page 22
Disabillty Together Llmited Iformerfy Llving Options Devon) Notes to the Flnancial Statom•nts for the Year Ended 31 March 2025 3 Incomo from donation$ and hgaci Unrostrlcted funds Genéral Total 2025 Donations 30,245 30.245 30.245 30.245 Unrnstrtcted fund8 Genoral Total 2024 Oonalion3 8.138 8.136 8.138 8.138 4 Income from Gharltable actlvltle8 Unrestrlcted funds General Rostrlcted funds Total 2025 Grants Fees and contracts 29,252 2,106.340 155,351 184.603 2.106.340 2,135.592 155.351 2.290,943 Unr•strlet fund8 Genoral R•strl¢ted funds Total 2024 Grants Fees and contracts 95,456 1.869.362 1,964,818 168.993 264,449 1.869,362 2,133,811 168,993 Page 23
Disablllty Together Llmlt8d (formerfy Livlng Optlons Devon) Notes to th• Flnanclal Stateménts for th• Year Ended 31 March 2025 6 Investment Income Unre8trfcted fund9 G•n•ral Total 2025 Bank inlerest reNable 7.917 7,917 7,917 7.917 Unrn8trlcted funds GenorAI Total 2024 Bank intere81 receivable 3,054 3,OS4 3.054 3.054 6 EXpdItUre on Gharltable aGtlvltlos Expenditure on charitable activltle3 by fund t>pe UnmtrJ¢t•d nds Genoral Rastrlcted funds Total 2025 Support costs 2,101.568 161.085 2.262,653 Unf•8trfctod lunds G¢noral Rostrkted funds Totsl 2024 SeNlce provision Support Costs 3.683 1.939,216 1,942.899 8,271 150.286 158,557 11,954 2,089.S02 2.101.458 Page 24
Disablllty Together Limited (formorly Llvlng Optlons Devon) Not•s to tho Flnancial Statements for the Year Endod 31 March 2025 Expenditure on charitable activFthe$ by activty type Support Total funds Costs 2025 SerylrA provlslon Govemance costs 2,237,459 25,194 2,262,653 2.237.459 25,194 2,262,653 support costs Tot•1 funds 2024 Dlrect costs Serrfl¢e provision Governance costs 11.954 2.058,609 30,893 2.089.502 2.070,563 30.893 11,954 2,101,4 Paga 25
Dlsablllty Together Llmlted (formerly Llvlng Optlons Dovon) Notes to the Flnancial Statem•nts for the Year Endod 31 March 2025 7 Analysls of governance and support costs Support costs allocated to charftabl• actlvttlos Tolal 2025 Total 2024 Premises Telephone Bank charges 67.845 12,699 1,639 67,843 16.150 k-11 541 33,866 43,715 110,809 7,438 10,732 443,894 3,772 29.423 Enablement costs Travel Office costs Recruitment Training Servico provislon fees Publicity Depreciation, amortisation and other Similar costs Sundries Volunteers, expenses User costs Auditors. rernUTreratn Legal fees Wages and salaries Social 3ecurrty Costs Pension costs 40.016 58.061 106,686 4,417 18.618 468,935 9,713 33,681 8,906 1,782 3,375 7,694 17,500 1.258.032 96.744 48,290 1,633 4.978 6.645 24.248 1.146,158 87,571 44.000 2.282.653 2.089,502 8 Net Incomlngloutgolng resources Net irOrning resources for the year includ•'. 2025 2024 (Profityloss cn di$po8al ol langlble fixed assets Depretiatlon of fixed assets 1833) 33.681 77 29,423 Page 26
Disablllty Together Limitod (ft)mierly Llvlng Optlons Devon) Notes to the Financial Statements for tho Year Ended 31 March 2025 9 Trustees remuneratlon and expenses During the year DO Truslees <2024., no) made donatlons or paid for services provided to them by the charitsble company worth a tolal of £nil (2024.. £nil). During Ihe year, no expenses were Incurred {2024: £nil) in providiThJ servres to any of the Twstees (2024.. £nill to enablè them to undertake their duties (both as Trustees and Non-Trustees delivering project work). Also during the year, no expenses {2024: £nil> were reimbursed to any of the Trustees (2024.. £nll>, of which £nil (2024: £nil} related to the attendance at varlous rneetlrKJs. The amount expenses waived by the trustees durlng the year totalled £NI (2024 - £NIl). Dmations made by thé tFU$tees without any conditions atlached totalled £1,360 for the y88r {2024 £NI>. Page 27
Dlsability Together Llmitad (formerly Llvlng Options D•vony Notss to th• Flnanclal Statompnts for Yéar Ended 31 March 2026 10 Staff c09ts Tha aggregate payroll costs were as folbws: 2026 2024 Wages salatie$ Soclal security Costs Pension costs 1,258,032 96,744 48.290 1,403,066 1.146,158 87.571 44,000 1.277.729 The average head count of 8mplo5Ees during the yéar was 75 (2024: 63), No employee received emolum8nls of more than £60,000 dur tha ar. Th• key management personal arè considered to be the Chief Ex•cutlve Offic•r, the Dwty Chi Executive Offiear and the Flnan¢8 Manag•r. Tho tdal benefrts paid to key management p•rsonnel for seNeés provKled to the charlty were £1 55.933 {2024: £150,904). 11 Tanglbl• flxed ass•ts Land and bulldlng$ FIXtur and flttlngs W•b•lt• Equlpm•nt Total Cost At 1 April 2024 Additions Disposals At 31 March 2026 92,287 77,398 9.080 26.400 4,750 4S3,924 23,982 (62,492 415,414 849,989 37.812 81,998 92,267 66.972 31.150 605,803 Oopreclatlon At 1 Aprll 2024 Charge for the year Eliminated on disposals At 31 March 2025 92,267 69,379 8.S35 431.263 601.444 8,397 12.940 12,344 33,681 {19.506) 62,492 381,115 (81,998) 92.267 58,270 21,475 553.127 Nèt book value At 31 March 2025 8.702 9.675 34,299 52.676 At 31 March 2024 8.019 17,865 22,661 48.545 Page 28
Dl8abOIIty Together Llmlted Iform•rfy Llvlng Optlons Devon) Notes to tho Financlal statsments for the Year Ended 31 March 2025 12 Debtors 2026 2024 Trade debtors Prepayments and accru Income 94.246 191.946 286.192 394,788 135,236 530,024 Page 29
Dlsablllty Together Llmltod (fornierly Llvlng Optlons Dovon) Notas to th8 Flnancial Ststémants for th• Yéar Endod 31 March 2025 13 Credltord: amounts falllng duo wlthln one year 2026 2024 Trade creditors other taxation and soclal security VAT Accruals Deferred ir¢em8 43,363 21,306 29,966 20.774 677,248 792,657 36,916 21,441 49,997 23,610 566,606 698,569 14 Obllgatlons under lèases and hlre pur¢ha8è contracts Operallng lease commltment8 Total fulure minimum lèa$e payments undei nonwcanGellablè operating leases are 88 follows: 2026 2024 Within ong year Beiw*n one and five years 65,07S 100.097 85,471 167,837 233,308 165,172 IS Dd&ri Income 2026 2024 566,605 (566,605) 655.703 494,344 (494,344) $66.605 Amount releasod to K)coma Amount deferred In year cifv 655 703 566,605 16 Pon$lon and otr schemes Defined ¢ontrlbutlon penslon schèmo The charlty operates a dofined contribution pension scheme. The pension cost Charge for the year represents wnlributions payable by tha charlty to the scheme and amounted to £48,290 {2024 £44.000). Page 30
Dlsablllty Together Llmltod (fomierly Living Options Dovon) Notes to the Flnanclal Statemonts for tho Yr Ended 31 March 2026 17 Fund8 Balance at 31 March 2025 BalaTh at 1 Aprll 2024 Incoming resouicos Resources expended Restricted lunds The National Lottery Community Fund Ninevah Trust man Famity Charitable Trust Te8co Stronger Starts BLF Community Fund Wellbeirffj Service Webb F*nily Charilable Trust Steven Bloch Image of Disability Charrtable Trust North Devon Coast National Landscapes Travel With Confidence 10.000 2,500 (10.000) {2.500} 1,500 1.125 (1.500) {1,125} 15,738 88.003 1,000 (102,805) {1,000) 936 51)0 (500) 1,892 49,031 155,351 {1.692) (39.963) 161,085 329 9.397 10,333 16,067 8alanco at 31 March 2024 Balance at 1 April 2023 Incomlng resources expended Reslricted fvnds NHS Charili88 Together Devon Community Foundation Household Support Grant BLF Community FL¢nd Wellbeing Serrfice Peler Harrison Travel with confidence David Fwnily Foundation BLF Cc¥nmunity Fund Deaf CounsellirvJ 5.631 16.237 (21.868} 9.405 {9,405) 121,298 10,000 935 2,OlX) {105,560) {10,000) (606) {2,000) 15,738 329 9,118 168,993 (9.1181 5,631 {158,557) 16,067 Page 31
Dlsability Together Limited (fomiorly Living Optlons Devon> Notos to th8 Financlal Statements for thé Year Endèd 31 March 2026 NHS Charftles Together Communlty Partn•rshlp Grant Programme Optlon9 for Livlng Project Fundlng to train a t•am of communty vaccine champions to increa8e Devon's Covid-19 vacclne uptake In hlgher risk communlties & to improve Support for patients comlng home after a stay in hosytsl from harder to reach 9roups and people with protected chaiacteristics. Dovon Communlty Foundatlon Household SppOrt Grant Fundlng to 8UPPOrt di8abl¢d and D•af people that are expertencing financlal hardshlp. Blg Lott•ry Fund. Wollbolng S•rvlc• Includes the continuation of the 'Tlme to Talk, project to tad(18 loneliness ond isolation arnong Devon's disabled pe¢ple, a telephone helpline. Peer Support Voluntaers and Deaf Counselling. Petor Harrlson Tvwards the cost of the implementation of the 'Get Adlve Togeth8rf programme across Devon and the Southwe3t. Travol Wlth Confldence A project funded by Motabllity and delired as a partner of Devon Communiti'as Tooelher. the Trw481 with Confidèncè training scheme for disabled people de8loned to raise awarene88. bulld lastlng confidence. arKI generate a Sense of Independence uoing public tran8POrt. Davld Famlly Foundatlon Contr1trtIOn to the Countryside Mctjility Project. An award-winnlng scheme that empower8 arKI enables peop18 to access and enjoy the countryside with friends and family, who may otherwise stwggle to do so. In partnership with 60 of the South We6Vs finest outdoor locations, cOuntlde Mobility provides a network of all-teriakn rnobilty ooterS for visitors to hlre and enjoy memorps of special placès with loved ones. BLF Communlty Fund Deaf Counsolllng Th8 Deaf Counselling Project provides high qualily. 05stb1e Iherapy to Deaf British Sign Language (BSL) Users, ensuring Deaf people have access to the tODls they need to cope with their personal situation., thus empowerfng them lo livo th8 life they choose. This funding cover8 four monlhs Yunning costs for this project, Tho National Lottery Communlty Fund Twonls the running 006t6 of our acce68lble counMlling seNice. Ninov8h Trugt Towards Ihe running costs of our Countryside l¥*)bllity Project, North Ovon Coast Natlonal Land8capo8 Running the Country8ide Mobllity stte at W¢)olacombe, North Qevon, Indudlng an al terrain vthéelchair and marketing materials. Nornian Famlly Charltable Trust Towards the running costs of our Countrysid• Moblity Projéct. Teseo Strong•r Starts To fund an additional 2 hour8 por week for ¢wr Slght & Heaving Logs equipment 8UPPOrt advlsor. W•bb Famlly Charltable Trust Toward8 the runnin9 costs of our COUnld0 Moblllty Prcigct. Paoe 32
Dlsablllty Together Limited (formerly Living Optlons Devoi1> Notes to the Flnanclal Statoments for the Year Ended 31 March 2025 St•v?n Bloch Image of Dlsablllty Charftable TNst Towards the expenses of our Irrfed-eXperiee Photography volunteer 18 Anatyg19 of net assets between funds Unreslricted funds Gonernl Total fund8 at 31 March 2025 RtrIcted funds Tangibl8 fixed assets Current assets Current liabilrties 52,676 968.061 (675.867) 344.870 52,676 1.095,184 792,657 127,123 116,790 10.333 Total net assets 355,203 Unr8stficl8d funds Goneral Total funds at 31 March 2024 Restrfcted funds Tgible fixed ar>sets Current assets Current li*iliiies 48.545 905,591 (688.224) 265.912 48.545 932,002 (698.569) 281,978 26,411 (10.345 16,066 Total net assets 19 Related party transactlons There were no related paty transactions in the year. olher than those Ihat are already disclosed the above notes. Page 33