Company registration number: 05124781 Charity registration number: 1104589
New Forest Disability Information Service
known as
New Forest Disability
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2022
New Forest Disability Information Service
known as New Forest Disability
| Contents | |
|---|---|
| Trustees Report | 1 to 4 |
| Reference and Administrative Details | 3 |
| Statement of Trustees' Responsibilities | 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 to 8 |
| Balance Sheet | 9 to 10 |
| Notes to the Financial Statements | 11 to 20 |
New Forest Disability Information Service
known as New Forest Disability
Trustees Report
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2022.
Objectives and activities
Objects and aims
To provide free, impartial and confidential disability related information, advice and guidance for people with disabilities, their families, carers, professionals and other interested parties throughout the New Forest and surrounding areas.
The charity aims to continue to provide people with disabilities and those that support them, in the New Forest and the surrounding areas, with free, impartial and confidential information which enables them to lead active and fulfilling lives integrated in society.
Achievements and performance
The worldwide coronavirus pandemic continued throughout the last year, stretching the resources of the nation. The effects of illness, isolation and financial pressure were felt by most of the population but particularly by individuals and families who already live with disabilities.
Many organisations that would normally provide support and help remained unavailable for a very long time due to restrictions assciated with the Covid 19 pandemic. However, our adaptable and resilient team kept the office door open and continued to provide advice, assistance and support for the community affected by disability.
It has been a difficult period for fundraising but our services have been highly valued by the District Council, County Council and other supportive institutions. These have provided generous grant funding that has enabled us to maintain and expand our services to the community.
Our Chief Executive and her Deputy restructured our team and expanded our outreach service for "Just Got Home" and "Independence Matters". Demand for our benefits advisory service continued to grow and there was a steady stream of enquiries concerning disability equipment.
Many members of staff, volunteeers and trustees have been affected by Covid but we have persevered and succeeded in maintaining our service for vulnerable people living with disability. We are fortunate to remain financially secure and collectively look forward to the challenges ahead and to providing our best possible advice and assistance to our disabled community.
Financial review
Policy on reserves
The trustees have agreed a reserves policy of maintaining free reserves equal to not less than six months income and not more than twelve months income having regard for the charity's (actual and contingent) liabilities. Subject to an appropriate level of free reserves, £2,000 will be transferred each year into a designated fund (the IT Replacement Fund) against which expenditure on replacement computer equipment will be charged. Any surplus/(deficit) of reserves, may at the trustees discretion, be transferred into/(from) another designated fund entitled the New Projects Fund, which will be used to develop and improve the services offered to the disabled community or the Front Door Ramp designated fund, which will be used to replace the worn ramp including electrics.
Page 1
New Forest Disability Information Service
known as New Forest Disability
Trustees Report
Public benefit
All charitable activities focus on the relief of people with disabilities living in the New Forest and surrounding areas so that they may lead active and fulfilling lives integrated in society and are exclusively undertaken to further our charitable purposes for the public benefit.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Structure, governance and management
Nature of governing document
The organisation is a charitable company limited by guarantee, incorporated on 11 May 2004 and registered as a charity on 28 June 2004. The company was established under a Memorandum of Association which established the objects and powers of the charitable charity and is governed under its Articles of Association.
Recruitment and appointment of trustees
Trustee meetings are held periodically during the year. Potential appointments of new trustees are discussed at these meetings.
Induction and training of trustees
Procedures for induction and training of new trustees are in place.
Page 2
New Forest Disability Information Service
known as New Forest Disability
Trustees Report
Reference and Administrative Details
Trustees D Wansbrough Mrs A Corbridge R Odbert Mrs P Y Lacey Mrs P A Clark P D Latham S J E Smith Secretaries Mrs J Keable Ms M Oliver (appointed 11 May 2021) Principal Office 6 Osborne Road New Milton Hampshire BH25 6AD Registered Office 6 Osborne Road New Milton Hampshire BH25 6AD The charity is incorporated in England and Wales. Company Registration Number 05124781 Charity Registration Number 1104589 Solicitors Heppenstalls 75 High Street Lymington Hampshire SO41 9YY Bankers Barclays Bank PLC Lymington 61 High Street Lymington Hampshire Independent Examiner PKF Francis Clark Towngate House 2 - 8 Parkstone Road Poole Dorset BH15 2PW
Page 3
New Forest Disability Information Service
known as New Forest Disability
Trustees Report
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
R Odbert Trustee
S J E Smith Trustee
Page 4
New Forest Disability Information Service
known as New Forest Disability
Statement of Trustees' Responsibilities
The trustees (who are also the directors of New Forest Disability Information Service for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on .................... and signed on its behalf by:
R Odbert Trustee
S J E Smith Trustee
Page 5
New Forest Disability Information Service
known as New Forest Disability
Independent Examiner's Report to the trustees of New Forest Disability Information Service
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2022 which are set out on pages 7 to 20.
Respective responsibilities of trustees and examiner
As the charity’s trustees of New Forest Disability Information Service (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of New Forest Disability Information Service 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 Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed 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 New Forest Disability Information Service as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles 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 (FRS 102)].
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.
...................................... Anne-Marie Gates FCCA FCA
Towngate House 2 - 8 Parkstone Road Poole Dorset BH15 2PW
Date:.............................
Page 6
New Forest Disability Information Service
known as New Forest Disability
Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income from: Voluntary income 3 Total Income Expenditure on: Charitable activities 6 Total Expenditure Net expenditure Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 16 Note Income from: Voluntary income 3 Investment income 4 Other income 5 Total Income Expenditure on: Charitable activities 6 Total Expenditure Net (expenditure)/income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 16 |
Unrestricted funds £ 130,502 130,502 (149,514) (149,514) (19,012) (40) (19,052) 59,298 40,246 Unrestricted funds £ 112,451 83 19,958 132,492 (137,755) (137,755) (5,263) (5,263) 64,561 59,298 |
Restricted funds £ - - - - - 40 40 45,074 45,114 Restricted funds £ - 603 - 603 - - 603 603 44,471 45,074 |
Total 2022 £ 130,502 |
|---|---|---|---|
| 130,502 | |||
| (149,514) | |||
| (149,514) | |||
| (19,012) - |
|||
| (19,012) 104,372 |
|||
| 85,360 | |||
| Total 2021 £ 112,451 686 19,958 |
|||
| 133,095 | |||
| (137,755) | |||
| (137,755) | |||
| (4,660) | |||
| (4,660) 109,032 |
|||
| 104,372 |
The notes on pages 11 to 20 form an integral part of these financial statements. Page 7
New Forest Disability Information Service
known as New Forest Disability
Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 16.
The notes on pages 11 to 20 form an integral part of these financial statements. Page 8
New Forest Disability Information Service
known as New Forest Disability
(Registration number: 05124781) Balance Sheet as at 31 March 2022
| Note Fixed assets Tangible assets 11 Current assets Debtors 12 Cash at bank and in hand Creditors: Amounts falling due within one year 13 Net current assets Total assets less current liabilities Provisions 14 Net assets Funds of the charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 16 |
2022 £ 1,680 3,279 126,088 129,367 (33,687) 95,680 97,360 (12,000) 85,360 45,114 40,246 85,360 |
2021 £ 1,977 1,275 129,520 |
|---|---|---|
| 130,795 (16,400) |
||
| 114,395 | ||
| 116,372 (12,000) |
||
| 104,372 | ||
| 45,074 59,298 |
||
| 104,372 |
For the financial year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The notes on pages 11 to 20 form an integral part of these financial statements. Page 9
New Forest Disability Information Service
known as New Forest Disability
(Registration number: 05124781) Balance Sheet as at 31 March 2022
The financial statements on pages 7 to 20 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:
R Odbert S J E Smith Trustee Trustee
Company Registration Number: 05124781
The notes on pages 11 to 20 form an integral part of these financial statements. Page 10
New Forest Disability Information Service
known as New Forest Disability
Notes to the Financial Statements for the Year Ended 31 March 2022
1 Charity status
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered office is: 6 Osborne Road New Milton Hampshire BH25 6AD
The principal place of business is: 6 Osborne Road New Milton Hampshire BH25 6AD
Authorised for issue date
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.
Basis of preparation
New Forest Disability Information Service meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Page 11
New Forest Disability Information Service
known as New Forest Disability
Notes to the Financial Statements for the Year Ended 31 March 2022
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
The trustees confirm that they will ensure the charity actions all available government assistance during the Covid 19 pandemic that they feel necessary to ensure the charity remains financially stable.
Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Deferred income
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Investment income
Investment income is recognised on a receivable basis.
Expenditure
All expenditure is recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
Government grants
Government grants are recognised on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised as income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
Page 12
New Forest Disability Information Service
known as New Forest Disability
Notes to the Financial Statements for the Year Ended 31 March 2022
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £1.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Depreciation method and rate Short leasehold property 15 years straight line Fixtures and fittings 15% reducing balance
Provisions
Provisions are recognised when the charity has an obligation at the reporting date as a result of a past event, it is probable that the charity will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Page 13
New Forest Disability Information Service
known as New Forest Disability
Notes to the Financial Statements for the Year Ended 31 March 2022
3 Income
| Voluntary income; Grants receivable Sales of donated goods General donations Training Commission on equipment sales General fundraising 4 Investment income Total for 2022 Total for 2021 5 Other income Total for 2021 |
Unrestricted funds General £ 93,507 18,873 14,787 300 564 2,471 130,502 Unrestricted funds General £ - 83 |
Total 2022 £ 93,507 18,873 14,787 300 564 2,471 130,502 Restricted funds £ - 603 Unrestricted funds General £ 19,958 |
Total 2021 £ 92,147 10,553 7,338 - 639 1,774 |
|---|---|---|---|
| 112,451 | |||
| Total funds £ - |
|||
| 686 | |||
| Total funds £ 19,958 |
Page 14
New Forest Disability Information Service
known as New Forest Disability
Notes to the Financial Statements for the Year Ended 31 March 2022
6 Expenditure on charitable activities
| Wages and salaries Staff NIC (Employers) Travelling Rent, rates and utilities Insurance Equipment repairs and renewals Telephone Postage, printing and stationery Subscriptions Equipment hire Sundry expenses Publicity Legal and professional fees Depreciation Accountancy Health and safety Staff training |
Unrestricted funds General £ 96,871 4,161 3,162 21,422 1,966 1,548 8,175 3,336 631 619 320 2,619 1,410 297 - 192 355 147,084 |
Total 2022 £ 96,871 4,161 3,162 21,422 1,966 1,548 8,175 3,336 631 619 320 2,619 1,410 297 - 192 355 147,084 |
Total 2021 £ 80,086 3,527 1,271 20,698 1,802 3,659 7,987 3,027 199 619 1,153 3,679 2,660 349 528 1,856 2,195 |
|---|---|---|---|
| 135,295 |
In addition to the expenses analysed above, there are also governance costs of £2,430 (2021 : £2,460) which relate directly to charitable activities and comprise independent examiner's fee.
Page 15
New Forest Disability Information Service
known as New Forest Disability
Notes to the Financial Statements for the Year Ended 31 March 2022
7 Net incoming/outgoing resources
Net outgoing resources for the year include:
Depreciation of fixed assets
| 2022 | 2021 |
|---|---|
| £ | £ |
| 297 | 349 |
8 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
9 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries Social security costs |
2022 £ 96,871 4,161 101,032 |
2021 £ 80,086 3,527 |
|---|---|---|
| 83,613 |
The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:
| Management and administration | 2022 No 9 |
2021 No 8 |
|---|---|---|
No employee received emoluments of more than £60,000 during the year.
Page 16
New Forest Disability Information Service
known as New Forest Disability
Notes to the Financial Statements for the Year Ended 31 March 2022
10 Taxation
The charity is a registered charity and is therefore exempt from taxation.
11 Tangible fixed assets
| Cost At 1 April 2021 At 31 March 2022 Depreciation At 1 April 2021 Charge for the year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 12 Debtors Other debtors 13 Creditors: amounts falling due within one year Other taxation and social security Other creditors Deferred income |
Short leasehold property £ 3,192 3,192 3,192 - 3,192 - - |
Short leasehold property £ 3,192 3,192 3,192 - 3,192 - - |
Fixtures and fittings £ 22,293 22,293 20,316 297 20,613 1,680 1,977 2022 £ 3,279 2022 £ 3,393 11,794 18,500 33,687 |
Fixtures and fittings £ 22,293 22,293 20,316 297 20,613 1,680 1,977 2022 £ 3,279 2022 £ 3,393 11,794 18,500 33,687 |
Total £ 25,485 25,485 23,508 297 23,805 1,680 1,977 2021 £ 1,275 |
|---|---|---|---|---|---|
| 3,192 | 22,293 | ||||
| 3,192 - |
20,316 297 |
||||
| 3,192 | 20,613 | ||||
| - | 1,680 | ||||
| - | 1,977 | ||||
| 2022 £ 3,279 2022 £ 3,393 11,794 18,500 33,687 |
|||||
| 2021 £ 4,201 10,149 2,050 |
|||||
| 16,400 |
Page 17
New Forest Disability Information Service
known as New Forest Disability
Notes to the Financial Statements for the Year Ended 31 March 2022
14 Provisions
The terms of the lease on the first floor of the charity's offices at Osborne Road require that, on the termination of the lease, the lift is removed and the property is restored to its condition at the commencement of the lease. It is considered prudent to provide for the cost of this work, which has been estimated at £12,000.
15 Commitments
Other financial commitments
The total amount of other financial commitments not provided in the financial statements was £8,500 (2021 - £25,500).
Page 18
New Forest Disability Information Service
known as New Forest Disability
Notes to the Financial Statements for the Year Ended 31 March 2022
16 Funds
| Balance at | Balance at | Balance at | |||||
|---|---|---|---|---|---|---|---|
| 1 April | Incoming | Resources | 31 March | ||||
| 2021 | resources | expended | Transfers | 2022 | |||
| £ | £ | £ | £ | £ | |||
| Unrestricted funds | |||||||
| General | |||||||
| Unrestricted general | |||||||
| funds | 28,891 | 130,502 | (148,758) | (40) | 10,595 | ||
| Designated | |||||||
| Unrestricted designated | |||||||
| funds | 30,407 | - | (756) | - | 29,651 | ||
| Total unrestricted funds | 59,298 | 130,502 | (149,514) | (40) | 40,246 | ||
| Restricted funds | |||||||
| Restricted funds | 45,074 | - | - | 40 | 45,114 | ||
| Total funds | 104,372 | 130,502 | (149,514) | - | 85,360 | ||
| Balance at 1 | Incoming | Resources | Balance at 31 | ||||
| April 2020 | resources | expended | March 2021 | ||||
| £ | £ | £ | £ | ||||
| Unrestricted funds | |||||||
| General | |||||||
| Unrestricted general funds | 32,810 | 132,492 | (136,411) | 28,891 | |||
| Designated | |||||||
| Unrestricted designated funds | 31,751 | - | (1,344) | 30,407 | |||
| Total unrestricted funds | 64,561 | 132,492 | (137,755) | 59,298 | |||
| Restricted | |||||||
| Restricted funds | 44,471 | 603 | - | 45,074 | |||
| Total funds | 109,032 | 133,095 | (137,755) | 104,372 |
Page 19
New Forest Disability Information Service
known as New Forest Disability
Notes to the Financial Statements for the Year Ended 31 March 2022
17 Analysis of net assets between funds
| 17 Analysis of net assets between funds | |||
|---|---|---|---|
| Tangible fixed assets Current assets Current liabilities Provisions Total net assets |
Unrestricted funds General £ 1,680 84,253 (33,687) (12,000) 40,246 |
Restricted funds £ - 45,114 - - 45,114 |
Total funds at 31 March 2022 £ 1,680 129,367 (33,687) (12,000) |
| 85,360 |
Page 20