REGISTERED COMPANY NUMBER: 05002948 (England and Wales) REGISTERED CHARITY NUMBER: 1103477 Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2024 KNOWSLEY DISABILrrY CONCERN Butterworth Barlow Chartered Accountants Butterworth Barlow House 10 Derby Street Prescot Liverpool Merseyside L34 3LG
KNOWSLEY DISABILITY CONCERN Contents of the Financial Statements for the Year Ended 31 March 2024 Page Reference and Administrative Details Report of the Trustees 2 to 11 Independent Examiner's Report 12 Statement of Financial Activities 13 Balance Sheet 14 to 15 Cash Flow Statement 16 Notes to the Cash Flow Statement 17 Notes to the Financial Statements 18 to 26 Detailed Statement of Financial Artivities 27 to 28
KNOWSLEY DISABILITY CONCERN Reference and Administrative Details for the Year Ended 31 March 2024 TRUSTEES Patricia Clewett Andrew Dunbar Amanda Felstead Steven Harding Hilary Laidler Alma Lunt Richard Murphy Joanne Parkes-Newton Stacia Petersen Nicola Pheasant Irina Rodkina Pamela Sp311 COMPANY SECRETARY Johanne Ross REGISTERED OFFICE 263A Tarbock Road Huyton Knowsley L36 OSD REGISTERED COMPANY NUMBER 05LKJ2948 (England and Wales) REGISTERED CHARITY NUMBER 1103477 INDEPENDENT EXAMINER Butterworth Barlow Chartered Accountants Butterworth Barlow House 10 Derby Street Prescot Liverpool Merseyside L34 3LG Page I
KNOWSLEY DISABILITY CONCERN Report of the Trustees for the Year Ended 31 March 2024 The trustees, who are directors of the Charity for the purposes of the Companies Act 2006. present their report together with financial statements for the year ended 31 March 2024. THE BOARD OFTRUSTEES The Directors of KDC are also Trustees and Members of the Charity for the purposes of charity law and throughout this report are collectively referred to as the Board of Trustees. The Board of Trustees is the administrative and governing body and meets every three months to ensure that the Charity is performing well. is solvent, and complies with all of its obligations. The Board of Trustees currently consists of twelve Trustees and the quorum is three Trustees. The Risk and Resources Committee is a sub-committee of the Board of Trustees and meets at least three times a year to consider matters of financial performance and control including budgets, forecasts, cash flow and reseNes,' matters relating to human resources including staff remuneration. terms and conditions. policy and having an oveNiew of risk for the organisation. Trustees have overall control and responsibility for policy and major decision making with day-to-day management and responsibility for implementing policies delegated to the Chief Executive Officer. The merllber5hip of the Board of Tru5tee5 15 set out on page l. All Tru5tee5 served throughout the year unle55 otherwise stated. Election and re-election of Trustees is carried out by approval of the Board of Trustees. At the annual general meeting one-third of the trustees who are subjert to retirement by rotation or, if their number is not three or a multiple of three, the number nearest to one third shall retire from office- but, if there is only one trustee who is subject to retirement by rotation, helshe will retire. The trustees to retire by rotation will be those who have been longest in office since their last appointment or reappointment. The Charity seeks to appoint a Board of Trustees which has a mix of specialist knowledge. skills and attributes relevant to the Charity's work. This includes ensuring that those directly affected by disability issues as disabled people are among the Trustees. Nomination for Trustees may come from a variety of sources. including open advertisement. Prior to being elected, nominees are invited to a meeting of the Board of Trustees and to visit the Charity's premises to meet the Chief Executive Officer and staff. Once appointed, Trustees are given a full induction to the Charity. This includes information and guidance on the roles and responsibilities of being a Trustee and subsequently they are offered continuous development and training opportunities. Trustees are encouraged to attend staff team meetings and other events from time to time. Trustee indemnity insurance is provided via executive and professional liability cover under an insurance policy which is reviewed and renewed annually. Membershi of a wider network The Charity recognises the importance of partnership working in ensuring the successful achievement of its objectives and as such, continues to work closely with other organisations in Knowsley from both the statutory and third sectors, including.. o Knowsley MBC o Knowsley Better Together Partnership o Knowsley Carer5 Centre o Knowsley Parent Carers Voice o Healthwatch Knowsley o One Knowsley o Knowsley Older People's Voice o Knowsley and St Helens Chambers of Commerce Page 2
KNOWSLEY DISABILITY CONCERN Report of the Trustees for the Year Ended 31 March 2024 o Better Lives Iformerly KPAISI o The Knowsley Centre for Independent Living o Tailored Advice Service5 in the Community ITASCI o Sight & Mind The CEO and staff members have places on a variety of strategic partnership boards and engagement forums linked to whole life health and wellbeing services and attend a number of other groups and committees associated with KDC'S community of interest. The CEO is a member of the Health and Wellbeing Engagement Forum. the VCFSE networking forum and the VCFSE LCR Assembly (voluntary Sector Partnership for Liverpool City Region). Page 3
KNOWSLEY DISABILITY CONCERN Report of the Trustees for the Year Ended 31 March 2024 OBJEcfivES AND AcfiviTIES Objertives and aims Aims Knowsley Disability Concern has been established for general charitable purposes within the meaning of English Law. Its charitable aims are set out in its Memorandum of Association and are= To relieve the needs of disabled people. their families and carers principally within the Metropolrtan Borough of Knowsley and surrounding areas {"the area of benefit") by any charitsble means and in particular by: (i) providing education services (li) providing advisory and support services In delivering its aims. the Charity's key objertive is to ensure that disabled people do not suffer through ignorance of their rights and responsibilities or an inability to express their needs effectively. The Charity has identified and published statements that define its Vision and Mission and describe the way in which it operates through a set of values which are regularly reviewed and to which all staff and volunteers sign up. They are.. Vision: To see communities where all people are included. live independently and are valued as equal citizens. Mission: To provide high quality. innovative SeiCe$ that support disabled people to exercise their rights. have choice, control and achieve independence. Values: Ourvalues describe'the way we do things around here, and are described as follows: o People first- We treat everyone with kindness. empathy and respert o Responsive- We deliver seNices that meet our customers. needs o Innovative - We strive to improve through innovation. technology and pro55e$ o Teamwork - We support each other, grow and learn together and have fun o Passion - We strive for excellence and always go the extra mile Ob'ectives The charitable aims are principally achieved through the delivery of activities under four key service areas: l. Provision of, and accessibility to, information, advice. practical help and support for local people with disabilities, those living with long-term conditions and any resident facing issues and/or Struggling to deal with problems that have an adverse effect on their lives. 2. Provision of information, advice and support services to enable people in receipt of social care services to exercise choice and control by acce55ing the Local Authority's Direct Payments scheme to self-direct their care and 5UPPOrt. 3. Provision of community education programmes to enable disabled people to improve skills, fulfil their potential, and live more independently. Page 4
KNOWSLEY DISABILITY CONCERN Report of the Trustees for the Year Ended 31 March 2024 4. Provision of developmental and engagement activities for people with learning disabilities to speak up. have their voices heard and support each other to overcome barriers faced in order to have choice, control and independence and play a full role in Society. The Charity has a key overriding objective. which is= 'to ensure that disabled people do not suffer through ignorance of their rights and responsibilities or an inability to express their needs effectively,. In addition, the Charity is committed to helping people secure seNices which meet the twelve basic rights to enable them to live independently and fully participate in society. They are: l. Full access to our environment 2. A fully accessible transport system 3. Technical Aids - Equipment 4. Accessible/adapted housing S. Personal-Assistance IPAI 6. Inclusive education and training 7. An adequate income 8. Equal opportunities for employment 9. Appropriate and accessible information 10. Advocacy (towards self-advocacyl 11. Counselling 12. Appropriate and accessible heath care provision Values and Ethos The ethos of the Charity is one of equality for disabled people and is based on the Social Model of Disability. In delivering its objectives, the Charity embraces the principles of access, participation and coproduction by encouraging more people to become actively involved in local groups and projects and influencing the development of services. All services and activities aim to be open and accessible to everyone who wishes to take part. PUBLIC BENEFIT The Charity's aims, objectives and artivities are reviewed each year as part of the business planning process. The review concluded that in performing all of its activities in accordance with the objectives for the year. and with due regard to the published Charity Commission guidance on the operation of the Public Benefit requirement of the Charities Act 2006 including guidance on fee charging and accessibility, the Charity ha5 undertaken appropriate activities in furtherance of those aims for the public benefit, as demonstrated within this report. The particular public benefit that is provided by the Charity continues to be derived from the various activities delivered, summarised as follows: o Disabled people are empowered and enabled to participate more fully in mainstream society o Disabled people are able to access Knowsley's Dirert Payments scheme and have access to the necessary advice and information they need in order to make deci5ion5 as well as having an understanding and awarene55 of their legal responsibilities o Disabled people are assisted to plan and organise their own support Seices, ensuring that their needs are fully met o Vulnerable groups of people who can often be at risk of being socially excluded have equal access to information, advice and 5UPPOrt service5. Page 5
KNOWSLEY DISABILITY CONCERN Report of the Trustees for the Year Ended 31 March 2024 ACHIEVEMENT AND PERFORMANCE KDC achieves its objectives through the delivery of a range of services designed to meet the individual needs of local residents and improve their independence and quality of life, in particular through accessing direct payments; information and advice services; and education and learning to develop skills and deal with problems that have an adverse effett on their lives. Delivery of a Direct Payments Support Service under a Service Level Agreement contracted by Knowsley Council since 2002 as their single provider. The service enabled 190 people to join the scheme for the first time between April 2023 and March 2024 (previous year-. 2181 and provides ongoing support and advice for 891 current users (previous year 8521 to continue to organise their care and support needs and comply with their responsibilities under the scheme. The service incorporates the offer of support. guidance and training, including a free to use online PA finder facility KDC Connections for people using direct payments to recruit and employ suitable personal assistants to deliver care and support to meet their needs. Provision of a Direct Payments Managed Accounts Service. tailored to meet the needs of individuals who are otherwise unable to access the scheme. Delivery of A Good Life service. a project led by KDC in partnership with three local community organisations. working together to help people in Knowsley facing challenges in their lives by organising interventions to deal with the immediate issue and build knowledge 5ki115 and resilience for the future. Provision of the 'Someone To Talk To, service {launched during the pandemic as part of A Good Lifel. offering telephone support and talking therapies to help combat isolation. anxiety and depression continues to develop and expand services. As a result of this service clients who received help through their crises have formed small social groups and check in with one another on a regular basis, providing support and combatting isolation. Continued provision of a small specialist counselling sen4ice delivered by professional counsellors for residents living with anxiety, depression and struggling to cope with daily life. Up to five clients are supported at any one time with referrals made internally through A Good Life service. Provision of an Appointeeship SeiCe designed to support vulnerable people by claiming their full benefit entitlement and looking after their day-to-day finances. Provision of a general information, signposting. advocacy and advice telephone helpline and publication of newsletters, leaflets (including easy-read versions) and a website to enable disabled people and those living with long term conditions, as well as the general public. to access information relevant to their needs. Facilitation of the BIG Group, a community of adults with learning disabilities enabling people to debate issues and concerns, learn about change. share opinions. influence policy and decisions, take part in projects, coproduction and surveys, and generally to speak-up as self-advocates to represent the opinions of the wider constituency of people with learninE disabilities in Knowsley. The BIG Group incorporates a range of activities, outings and regular events for people to socialise, build relationships and engage with the community. Other elements include the BIG Bingo and BIG Creative 'Messy Mondays, craft sessions, Chill and Chat social events as well as the more serious 'Speak up Don't be Silentll campaign and support services aimed at tackling disability hate crime and mate crime in Knowsley. Delivery, as one of 9 partners, of the New Horizons inclusive employment programme aimed at those furthest away from the job market. Led by the Women's Organisation and launched in October 2020, KDC'S project saw a total of 212 adults with learning disabilities move closer to securing paid work and continuous learning. Delivery of a range of community education programmes specifically designed to help adults with learning disabilities gain independence. Courses are accredited by the A(IA awarding body. allowing learners to build a portfolio of achievements towards a recognised qualification. Sessions are normally delivered to small groups in community settings across Knowsley and are designed to be fun and interactive. Programmes provided during the year included.. Page 6
KNOWSLEY DISABILITY CONCERN Report of the Trustees for the Year Ended 31 March 2024 The BIG pathway, helping people to build self-confidence and skills to prepare for the world of work were incorporated into the New Horizons programme. Managing my money, improving financial inclusion and helping individuals to look after their finances independently, from recognising the value of coins and notes to opening and operating their own bank account. The course has been expanded to include food and sustainability topics and there is a monthly Science session that takes place to continue engagement with prior learners. 68 people completed the 6 week course during this period with 21 people engaging in the monthly sessions. Basic maths and english skills, designed to enable people gain a core skills qualification, were incorporated into the New Horizons programme. The BIG Scien club. designed to bring the world of chemistry to life through fun and interartive learning activities and 'kitchen-sink' exp eriments continued during this period. The continued emphasis on increasing empowerment and helping our community of interest to have 3 stronger, collective voice, ensures that people who use servi5 play a greater role in influencing future service provision. Coproduction has become, and shall remain. an important aspect of the way in which KDC develops its service offer for local people. In addition to the above. the Charity's trading subsidiary. KDC Icommerciall Limited. delivered a payroll service for people who use their direct payments to employ personal care assistants to provide care and support in their own homes. Delive of Strate ic Priorities and Ob ectives Set out below are the priorities ofthe Charity and a summary of its progress in achievingthem: Direct Payments Support and Managed Accounts Services- Strategic priorities l More people in Knowsley benefit from excellent support services that enable them to self-direct their support services successfully 2 Individuals using direct payments have improved choice and control through improved availability and access to suitable PAS 3 More people across Merseyside have access to good support to use direct payments for personal health budgets 4 More people who use personal budgets outside of the KnowsleylLiverpool area benefit from KDC'S managed accounts services KDC maintained and strengthened its POSltion as lead for Direct Payments and Managed Accounts Service in Knowsley.. o Outcomes set out in the seNice specification for the Dirert Payments Support SeNice continued to be met. o User engagement continued through our support for the local direct payments user support group and closed Facebook groups offering peer support and shared experience for groups of both employer5 and PAS. KDC continued to support the development of the PA marketplace and recruitment of trained and capable PAS in Knowsley. We have secured and delivered a Skills for Care ULO grant for 2023124. Our overall aim was to increase the learning and development opportunities for Individual employers and PA5 in Knowsley. Our objertives were to: Increase knowledge, skills and confidence to attrart, recruit. retain and manage PAS Improve recognition of the importance of PA training and development Create greater empowermentfor people to 5elf-directtheir care and support Foster better working relationships between employers and PAS Develop more people with good skills in the pool of PAS available locally Increased confidence amongst the local PA workforce leading to further engagement in learning and development opportunities with improved employment prospects Page 7
KNOWSLEY DISABILITY CONCERN Report of the Trustees for the Year Ended 31 March 2024 Increase in numbers of PAS choosing caring as a career and enhanced reputation of PAS as a well-trained, professional and valuable workforce. A free programme of e-learning for all PAS working in Knowsley was offered through Cherry Training and included: Food Hygiene. Medication Practice, Infection Control. Nutrition and Hydration and Autism Awareness. Facilitation of accredited at-home training for PAS to undertake the following courses within the employer's home in- Emergency First Aid at Work, Safer Handling of Medication and Epilepsy Awareness. Overall, 209 PAS and Individual Employers participated in training during 2023124. KDC maintained its position as the provider of choice for personal health budget support services: o Work continued throughout the year to develop partnerships with health teams across the region and improve pathways for people with continuing health needs to self-direct their care and support through direct payments. Successful expansion of KDC'S managed account service: o The Managed Accounts Service continued to grow. handling 1.060 accounts in total during the year, a 16.1% increase from the previous year1913 accounts). Leaming Disabilities Services- Strategic priorities I Support people with learning disabilities in Knowsley to reach their full potential 2 Improve the quality of life of people with a learning disability in Knowsley 3 Improve health and wellbeing of people with learning disabilities in Knowsley KDC'S range of Community Education programmes continued to grow. enabling more people to improve their skills, confidence and knowledge to increase their independence and move towards paid employment. KDC'S BIG Group enabled people with learning disabilities in Knowsley to overcome problems of isolation and loneliness and continue to link into their community, improve their self-advocacy skills and receive support from their peers. KDC continues to develop new projects aimed at improving the health and wellbeing of adults with learning disabilities in Knowsley, and the Liverpool city region, including creative writing groups, the BIG Science Club, Plot to Plate, BIG Eco, Life Skills. Makaton. Languages for people with Learning Disabilities, and the men's and women's support groups. A Good Life KDC'S 'A Good Life, projett. launched in February 2020 enabled the charity to broaden its target market by offering support for any resident in Knowsley experiencing challenges and barriers preventing them from having 'a good life,. The service, delivered through a partnership with three local providers. IBetter Lives, TASC and Sight & Mind) led by KDC, helped people deal with the immediate issue and worked with them to develop their ability to cope better, become more resilient, and rely less on statutory services. Someone To Talk To In April 2021, in response to COVID-19. after receiving a number of referrals for people suffering the effects of isolation. loneliness, depression and anxiety caused by the pandemic and exacerbated by the cost of living crisis. A Good Life launched the 'Someone to Talk To, service. Delivered alongside A Good Life by the Service Manager and sessional contractor, the service offers a confidential listening ear, emotional support and wellbeing advice as well as simply someone to offload anxiety, stress and even anger. Regular wellbeing keeping in touch calls are offered to support people to cope with the effects of isolation, depression. low mood. anxiety. and loneliness. Counselling service Page 8
KNOWSLEY DISABILITY CONCERN Report of the Trustees for the Year Ended 31 March 2024 KDC'S counselling service for Knowsley residents receives referrals through A Good Life and supports up to five clients at any one time and ha5 SUPPOrted 84 individuals to date. Trading subsidiary- KDC (Commercial) Limited The strategic objective associated with services provided by the Charity's subsidiary, KDC Icommerciall Limited, which trades under the brand name of Your Payroll, was to provide an additional income stream for the Charity to dilute the risk attached to grant funding. Overall, the service did not experience any significant grovrth with Direct Payment customers and commercial clients being mostly stable during the year. The payroll service continues to be a challenging and highly competitive seNice sector with low margins. Employees and volunteers KDC operates a policy of equal opportunities. diversity and inclusion. regardless of gender, race, ethnic origin, disability, sexual orientation. age. nationality. national origin. religion. belief. marital status, social class or any other individual characteristic and opposes all forms of unlawful and unfair discrimination. The Charity continues to value its status as an equal opportunities employer and is recognised as such through its commitment to the Disability Confident Employer recognition scheme. At 31 March 2024, the Charity employed 22 members of staff. Of the 22 staff. 9 work full-time {35 hours per weekl and 13 work part-time (between 4 and 28 hours per week}. KDC (Commerciall Limited employed 5 members of staff. Of the 5 staff, 4 workfull-time135 hours per weekl and I works part time. The Charity is committed to providing appropriate training and development opportunities for all employees and volunteers, identified and monitored on an individual basis through its supervision and appraisal systems. Employees and volunteers are encouraged to participate actively in the running of the Charity via project, team and special-interest meetings. FINANCIAL REVIEW Financial Review The Board ofTrustees is satisfied with the overall performan of the charity during the year and at 31 March 2024. The Statement of Financial Activities shows incoming resources of £785.53712023: £687,129} and outgoing resources of £747,870. 12023: £646,317) for the year ended 31 March 2024, resulting in an in-year surplus of £37,667 112023.. £40,812). The total reserves held by the Charity at 31 March 2024 amounted to £298,639 of which restricted funds totalled £21,514. Therefore, unrestricted reserves amounted to £277,125 compared with £216,684 as at 31 March 2023. Principal funding sources During the period, the Charity derived 15%12023= 10%) of its income from contracts with the Local Authority for the provision of services and .44% 12023.. 51%) comprised grants and donation5 received. Earned incorne from primary purpose trading made up a further 34% 12023: 33%) and the Charity's trading subsidiary donations, made up 1% 12023: 5%) and totalled £11,486 12023: £35.1311 of its current year profits, in the form of gift aid. Investment pollcy and ob5ectives Under its Memorandum and Articles of Association, the Charity has the power to make any investments which the Trustees deem appropriate,. however, funds available to the Charity for investment are insufficient to warrant a formal and comprehensive investment strategy. In June 2020, Trustees approved an Investment Policy setting out the key objective as 'The Charity seeks to produce the best financial return within an acceptable level of risk. As the assets are expected to be spent over the next three years, capital preservation is of paramount importance,. Page 9
KNOWSLEY DISABILITY CONCERN Report of the Trustees for the Year Ended 31 March 2024 FINANCIAL REVIEW Reserves policy It is the Charity's policy to hold free reserves in its unrestricted funds in order to establish an appropriate level of working capital and to protect the future operations of the Charity from the effects of any unforeseen variations in its income streams as part of the policy ofgood financial management prartice. The Trustees have set a reserves policy which requires free reserves to be maintained at a level which can ensure that Knowsley Disability Concern's core charitable objectives can continue to be delivered even during a period of unforeseen difficulty. The calculation of the required level of reserves is an integral part of the organisation's plannin& budget and forecast cycle. It takes into account: o The resources required to manage and adjust staffing levels across the charity and its trading subsidiary o The resources required to fulfil existing contracts, leases and other obligations and commitments. Based on these principles, the required target level of free reserves for the Charity at 31 March 2024 has been calculated as £211.500. At 31 March 2024, the level of accumulated unrestricted reserves stood at £277,125. Page 10
KNOWSLEY DISABILITY CONCERN Report of the Trustees for the Year Ended 31 March 2024 FUTURE PLANS Strategic priorities are developed through meetings between trustees and staff with input from people who use our services to ensure that we continue to respond to the need5 of our community. There 15 a continued emphasis on increasing empowerment and helping our community of interest to have a stronger, collective voice to ensure that people who use seNices play a key role in influencing future service provision. Coproduction has become, and will remain, an important aspert of the way in which KDC develops its seryice offer for local people. Following a staff and trustee 2024-27 Business Planning workshop, three overarching Strategic Priorities have been identified which provide a framework for the development of operational objectives and detailed action plans for the next 215 years. These are: l Retain and protert existing services, through development and improvement initiatives to preserve market position, including: o Maintaining a blended offer for community education programmes and activities for adults with learning disabilities o Streamlining of on-boarding processes through digital. on-line, sign-up o Securing Autism-Friendly accreditation Design and delivery of new Direct Payments promotion and awareness raising campaign across Knowsley and beyond, building on previous promotion campaign o Expand and improve information through increasing social media artivity and visual/video materials. 2 Expand the range of servlce by typep targetlng need as well as Income generation, Includlng: o Sell community education programmes and activities for adults with learning disabilities o Expand appointee SeiCe across Liverpool City Region. 3 Expand in scale and geographically - increasing take up of seThices in Know51ey and neighbouring area5 as well as further afield, where viable, including: o Increase take up of Managed Accounts Service in Liverpool and Greater Manchester. Delivery of the strategic priorities is ensured through the identification of operational objectives and key activities for each team and every individual member of staff. performance against which, is measured through regular supeNision and annual appraisals, which include the identification of personal development and training needs. The Trustees believe that the Charity has the financial strength, management capacity and overall skills and expertise to pursue its objectives for the coming year. progress towards achievement of which. will be monitored regularly at the Board meetings. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Knowsley Disability Concern is a registered charity and a limited company, limited by guarantee, as defined by the Companies Act 2006. The company was formed on 23 December 2003 and is governed by a Mernorandum and Articles of Association which were last amended in February 2010. Approved by order of the board of trustees on 3 December 2024 and signed on its behalf bv.. ieven Maraing - I rusiee Page 11
Independent Examiner's Report to the Trustees of Knowsley Disability Conorn Independent examiner's report to the trustees of Knowsley Disability Concem {Ihe Companv,) I report to the charity trustees on my examination ofthe accounts of the Company for the year ended 31 March 2024. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Att 20061'the 2CKI6 Act'l. Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Art 2011 {'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under Settion 145151 Ibl of the 2011 Act. Independent examiner's statement Since your charity's gross income exceeded £250,0 your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales. which is one of the listed bodies. I have COTnpleted my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act,. or the accounts do not accord with those record5: or the accounts do not comply with the accounting requirements of Section 396 of the 2CH)6 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 the accounts have not been prepared in accordance with the methods and principle5 of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. 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. A4 rwo Gavin Butterworth. F.C.A. Butterworth Barlow Chartered Accountants Butterworth Barlow House 10 Derby Street Prescot Liverpool Merseyside L34 3LG 3 December 2024 Page 12
KNOWSLEY DISABILITY CONCERN Statement of Financial Artivities for the Year Ended 31 March 2024 31.3.24 Total funds 31.3.23 Total funds Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 12.332 12,332 35.296 Charitable artivities Services provided Funded activities 419,575 54.000 419,575 341,993 316,065 332,416 287.993 Investment income 11.637 11,637 3,352 Total 497.544 287,993 785,537 687,129 EXPENDITURE ON Charitable activities Services provided Funded activities 477.612 477,612 270,258 363,804 282,513 270.258 Total 477,612 270,258 747,870 646,317 NET INCOME Transfers between funds 19.932 40,509 17,735 140,509) 37,667 40.812 15 Net movement in funds 60.441 122.774) 37,667 40.812 RECONCILIATION OF FUNDS Total funds brought forward 216.684 44,288 260,972 220,160 TOTAL FUNDS CARRIED FORWARD 277,125 21,514 298,639 260,972 The notes form part of these financial statements Page 13
KNOWSLEY DISABILITY CONCERN Balance Sheet 31 March 2024 31.3.24 Total funds 31.3.23 Total funds Unrestricted fund Restricted fund Notes FIXED ASSETS Tangible assets Investments li 12 712 60 712 1.091 60 772 772 1,151 CURRENT A55Ers Debtors Cash at bank and in hand 13 71,169 288,601 71,169 336,766 101,248 182,267 48,165 359.770 48,165 407,935 283,515 CREDITORS Amounts falling due within one year 14 183.4171 126.651) 1110,0681 123,6941 NET CURRENT ASSETS 276,353 21,514 297,867 259,821 TOTAL ASSETS LESS CURRENT LIABILITIES 277.125 21,514 298,639 260,972 NET ASSETS 277.125 21,514 298,639 260,972 FUNDS Unrestricted funds Restricted funds 15 277,125 21,514 216,684 44,288 TOTAL FUNDS 298,639 260,972 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Sertion 476 ofthe Companies Act 2(X)6. The trustees acknowledge their responsibilities for lal ensurinE that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements. so far as applicable to the charitable company. Ibl The notes form part of these financial statements Page 14 continued...
KNOWSLEY DISABILITY CONCERN Balance Sheet- continued 31 March 2024 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 3 December 2024 and were signed on its behalf by: Nicola Pheasant- Trustee The notes form part of these financial statements Page 15
KNOWSLEY DISABILITY CONCERN Cash Flow Statement for the Year Ended 31 March 2024 31.3.24 31.3.23 Notes Cash flows from operating artivities Cash generated from operations 143,342 149,2611 Net cash provided byllused inl operating artivities 143.342 149,2611 Cash flows from investing activities Purchase of tangible fixed assets Interest received 14801 11.637 11,4921 3.352 Net cash provided by investing activities 11,157 1,860 Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 154.499 147,4011 182,267 229,668 Cash and cash equivalents at the end of the reporting period 336.766 182,267 The notes form part of these financial statements Page 16
KNOWSLEY DISABILITY CONCERN Notes to the Cash Flow Ststement for the Year Ended 31 March 2024 RECONCILIATION OF INCOME TO CASH FLOW FROM OPERATING AcfiviTIES 31.3.24 31.3.23 Net income for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Interest received Decreasellincreasel in debtors Increase/ldecreasel in creditors 37,667 40,812 859 {11,6371 30,079 86,374 2,754 13,3521 18731 188,6021 Net cash provided by/{used in) operation5 143,342 149,2611 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.23 Cash flow At 31.3.24 Net cash Cash at bankand in hand 182,267 154,499 336,766 182.267 154,499 336,766 Total 182,267 154,499 336,766 The notes form part of these financial statements Page 17
KNOWSLEY DISABILITY CONCERN Notes to the Financial Statements for the Year Ended 31 March 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 1021 '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 IFRS 1021 leffective l January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. Preparation of consolidated financial statements The financial statements contain information about Knowsley Disability Concern as an individual company and do not contain consolidated financial information as the parent of a group. The charity is exempt under Section 39912AI of the Companies Act 21x16 from the requirements to prepare consolidated financial statements. Income Income is recognised when the charity has entitlement to the funds. any performance conditions attached to the item of income have been met, it 15 probable that the income will be received and the amount can be measured reliably. The following specific policies are applied- Voluntary income is received by way of grants and donations and is included in full in the Statement of Financial Activities {SOFAI when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant. Investment income is included when receivable. Contract income is recognised when the contractual obligations have been fulfilled. Where the contract is still in progress, income is recognised to the extent that it has been earned. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under heading5 that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Allocation and apportionment of costs Support and governance costs relate to functions that assist the work of the charity but do not directly undertake charitable activities. These costs include back office costs. finance. personnel, payroll and governance costs which support the charity's artivities. These costs have been allocated between the charitable activities based on the number of employee5 working within each area. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. OfFice equipment 25% on cost Taxation The charity is exempt from corporation tax on its charitable activwties. Page 18 continued...
KNOWSLEY DISABILITY CONCERN Notes to the Financial Statements- continued for the Year Ended 31 March 2024 ACCOUNTING POLICIES- continued Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Gift aid Gift Aid donations from the trading subsidiary are recognised when the charity has entitlement, the value is measurable and the receipt is probable. The charity has a deed of covenant in place with the trading subsidiary which confirms that a legal obligation to make donations to the charity exists on the part of the company. DONATIONS AND LEGACIES 31.3.24 31.3.23 Donations Gift aid 165 35,131 11,486 12,332 35.296 INVESTMENT INCOME 31.3.24 31.3.23 Deposit account interest 11,637 3,352 Page 19 continued...
KNOWSLEY DISABILITY CONCERN Notes to the Financial Statements- continued for the Year Ended 31 March 2024 INCOME FROM CHARITABLE AcllviTIES 31.3.24 31.3.23 Activity Services provided Services provided Services provided Services provided Funded activities Funded activities Funded activities Managed accounts service Direct payments support Other income Management charges National lottery grant TWOGrant Othergrants 264,281 119,624 11,670 24,000 126,923 111,376 103,694 203,602 64,025 8.012 40,426 178,136 67,632 86,648 761,568 648,481 CHARITABLE ACTIVITIES COSTS Support costs Isee note 61 Direct Costs Totals Services provided Funded activities 48,303 126,524 429,309 143,734 477,612 270,258 174.827 573,043 747,870 SUPPORT COSTS Information technology Management Finance SeNices provided Funded activities 399,442 143.734 161 9,176 543,176 161 9,176 Human Governance costs resources Other Totals Services provided Funded artivities 859 17,187 429,309 143,734 859 17,187 573,043 Page 20 continued...
KNOWSLEY DISABILITY CONCERN Notes to the Financial Statements- continued for the Year Ended 31 March 2024 NET INCOME/IEXPENDITURE) Net income/lexpenditurel is stated after charginFJlcreditingl: 31.3.24 31.3.23 Depreciation - owned assets Other operating leases 859 2,089 2,754 1,726 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees. expenses There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. The charity trustees were not paid and did not receive any other benefits from employment with the charity in the current or previous year. Travelling and other reimbursed expenses amounting to £nil 12023.. £nill were paid to trustees during the year. STAFF COSTS 31.3.24 31.3.23 Wages and salaries 502,893 414,162 502,893 414,162 The average monthly number of employees during the year was as follows: 31.3.24 17 31.3.23 16 Engaged in charitable activities Engaged in management and administration 22 20 No employees received emoluments in excess of £60.0(X). Page 21 continued...
KNOWSLEY DISABILITY CONCERN Notes to the Financial Statements- continued for the Year Ended 31 March 2024 io. COMPARATIVES FOR THE sfATEMENT OF FINANCIAL AcrivlEs Unrestricted fund Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 35,296 35.296 Charitable activities SeNices provided Funded activities 316.065 316,065 332,416 332,416 Investment income 3,352 3,352 Total 354.713 332,416 687,129 EXPENDITURE ON Charitable activities Services provided Funded activities 363.804 363,81yI 282,513 282,513 Total 363.804 282,513 646,317 NET INCOME/IEXPENDITURE) Transfers between funds 19,091) 28,657 49,903 128,6571 40,812 Net movement in funds 19,566 21,246 40,812 RECONCILIATION OF FUNDS Total funds brought fonmard 197.118 23,042 220,160 TOTAL FUNDS CARRIED FORWARD 216.684 44,288 260,972 Page 22 continued...
KNOWSLEY DISABILITY CONCERN Notes to the Financial Statements- continued for the Year Ended 31 March 2024 ii. TANGIBLE FIXED ASSErs Office equipment COST At l April 2023 Additions 45,813 480 At 31 March 2024 46,293 DEPRECIATION At l April 2023 Charge for year 44,722 859 At 31 March 2024 45,581 NET BOOKVALUE At 31 March 2024 712 At 31 March 2023 1,091 12. FIXED ASSET INVESTMENTS Shares in group undertakings MARKETVALUE At l April 2023 and 31 March 2024 60 BOOKVALUE At 31 March 2024 60 At 31 March 2023 60 There were no investment assets outside the UK. The company's investments at the balance sheet date in the share capital of companies include the following= KDC {Commercial) Ltd Registered ofFice: 263A Tarbock Road, Huyton, Liverpool, L36 OSD Nature of business= Payroll service provider Class of share.. Ordinary holding i(M) 31.3.24 31.3.23 Aggregate capital and reserves Profivllossl for the year 11,412 136 11,276 15971 The subsidiary is a trading enterprise engaging in-trades to raise funds for the charitable activities of the holding company and donates its entire taxable trading profit to the holding company by way ofgift. Page 23 continued...
KNOWSLEY DISABILITY CONCERN Notes to the Financial Statements- continued for the Year Ended 31 March 2024 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Trade debtors Amounts owed by group undertakings Other debtors VAT 30 39,762 4.058 1,730 55,668 58,883 8,338 Prepayments and accrued income 3,948 71,169 101,248 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Trade creditors Social security and other taxes VAT Other creditors Accruals and deferred income Accrued expenses 4,692 9,117 12,506 1,823 47,562 34,368 13,627 8,496 1.571 110,068 23.694 15. mOvEMEP IN FUNDS Net movement in funds Transfers between funds At 31.3.24 At 1.4.23 Unrestrirted funds General fund 216.684 19.932 40,509 277,125 Restrirted funds General 44,288 17.735 140.509) 21,514 TOTAL FUNDS 260.972 37,667 298,639 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 497.544 (477.612) 19,932 Restrlrted funds General 287,993 {270,258} 17,735 TOTAL FUNDS 785.537 1747,870) 37,667 Page 24 continued...
KNOWSLEY DISABILITY CONCERN Notes to the Financial Statements- continued for the Year Ended 31 March 2024 15. mOVEmEP IN FUNDS- continued Comparatives for movement in funds Net movement in fund5 Transfers between funds At 31.3.23 At 1.4.22 Unrestrirted funds General fund 197.118 {9.0911 28,657 216,684 Restricted funds General 23,042 49.903 128.657) 44,288 TOTAL FUNDS 220.160 40.812 260,972 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 354.713 (363.804) 19,0911 Restrirted funds General 332,416 {282,513) 49,903 TOTAL FUNDS 687.129 {646,317) 40,812 A current year 12 months and prior year 12 months combined position is as follows= Net movement in funds Transfers between funds At 31.3.24 At 1.4.22 Unrestricted funds General fund 197,118 10,841 69,166 277,125 Restrirted funds General 23,042 67,638 169,166) 21,514 TOTAL FUNDS 220,160 78.479 298,639 Page 25 continued...
KNOWSLEY DISABILITY CONCERN Notes to the Financial Statements- continued for the Year Ended 31 March 2024 15. mOVEmEP IN FUNDS- continued A current year 12 months and prior year 12 mor)th5 combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrirted funds General fund 852.257 1841.416} 10,841 Restricted funds General 620,409 {552,771) 67,638 TOTAL FUNDS 1,472,666 11,394,187} 78,479 16. RELATED PARTY DISCLOSURES During the year the charity charged rent of £6 {2023: £6001 and re-charged management costs of £23,40012023.. £39,826) to KDC (Commerciall Limited. the charity's subsidiary undertaking. During the year ended 31 March 2024 KDC Icornmerciall Limited donated £11,48612023'. £35,131} of its profits in the form of gift aid. As at 31st March 2024 £58,883 is due from KDC (Commercial Limited12023: £39,762). The following trustees of the charity are also dirertors of KDC {Commercial Ltdl= Amanda Felstead Nicola Pheasant Irina Rodkina Hilary Laidler Page 26
KNOWSLEY DISABILITY CONCERN Detailed Ststement of Financial Activities for the Year Ended 31 March 2024 31.3.24 31.3.23 INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid 846 11.486 165 35,131 12.332 35,296 Investment income Deposlt account interest 11,637 3,352 Charitable artivities Managed accounts service Direct payments support Other income Management charges National lottery grant TWOGrant Other grants 264,281 119,624 11.670 24.000 126.923 111,376 103,694 203,602 64,025 8,012 40,426 178,136 67,632 86,648 761.568 648,481 Total incoming resources 785,537 687,129 EXPENDITURE Charitable activities Project delivery costs Travelling expenses PFS charges 126,524 3,245 45,058 122,506 3,437 33,378 174,827 159,321 Support costs Management Wages & employment costs Other operating leases Rate5 and water Insurance Light and heat Telephone Postage and stationery Advertising & marketing Sundries Carried forward 502,893 2.089 1,430 2,282 1.484 7.664 8.082 160 13.570 539.654 414,162 1,726 1,203 2,344 2,559 6,816 6,890 728 2,263 438,691 This page does not form part of the statutory financial statements Page 27
KNOWSLEY DISABILITY CONCERN Detailed Ststement of Financial Activities for the Year Ended 31 March 2024 31.3.24 31.3.23 Management Brought forward Premises expenses Memberships & subscriptions 539,654 2,820 702 438,691 8,054 1,392 543,176 448.137 Finance Bank charges 161 125 Information technology Computer & IT costs 9,176 9,486 Human resources Training & recruitment 2,484 6,791 Other Fixtures and fittings 859 2,754 Governance costs Accountancy and legal fees Professional fees 8.956 8.231 17,219 2,484 17,187 19,703 Total resources expended 747.870 646,317 Net income 37,667 40,812 This page does not form part of the statutory financial statements Page 28