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2024-03-31-accounts

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 2024

New Forest Disability Information Service

known as New Forest Disability

Contents
Trustees Report 1 to 5
Reference and Administrative Details 4
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 2024.

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.

Page 1

New Forest Disability Information Service

known as New Forest Disability

Trustees Report

Achievements and performance

As the country returned to normal following Covid-19 New Forest Disability, which had remained open throughout the crisis, continued to be busy. We have undergone considerable change within the Charity as our founder CEO Jacki Keable handed over the leadership to Dr Harrison.

We have welcomed new staff and volunteers to the organisation and said farewell to some long-standing colleagues. Meanwhile, our stalwart staff and marvellous volunteers have kept the wheels turning to maintain and extend services provided for our clients.

There are three interdependent teams within the organisation operating in the community, the New Forest hospitals, and from the office in New Milton. These services comprise ‘the front door’, or office, where anyone can pop in or phone for advice. A client may be seeking almost anything from equipment to assistance navigating the benefits system or support to maintain their independence. We always aim to help and our benefits and advocacy team provide follow up support to alert people to their entitlements and guide them through the myriad of forms.

Our Independence team work primarily in the community to support people to live independently and to return home safely to the New Forest after a stay in hospital in Romsey or Lymington.

We are grateful to the generous support of New Forest District Council; without which we would be unable to fulfil our obligation to the local population. We are also thankful to the National Lottery which has underwritten much of our current work, and to the many individuals who help to fund our expanding services.

We are still undergoing a period of change and it is unfortunate that the new CEO moved-on after just 12 months in post. However, we have three enthusiastic teams and dedicated staff and volunteers who are working to extend our services to a wider audience across the Forest. With this aim we have submitted applications for a large grant to set up a series of pop-up hubs from which we will be able to alert more people to available help.

These are exciting times! The trustees have been working very hard during this time of change, always with the aim of improving and extending our services to those most in need. And, as we approach the Annual Public Meeting this September we have appointed Melissa Oliver as the operations manager and plan to appoint a new strategic leader.

We have seen the cost of products and services nationally hit levels that have challenged the competitivity of every business far outpacing the budgeted returns. Charities are particularly vulnerable as we often rely on grants from local authorities and other institutions that may be slow to reflect the increasing cost to provide essential services.

At New Forest Disability we have been able to weather this storm, we have grown in both capacity and capability to provide advice and assistance. We have been able to clearly prove our worth when applying for grants and negotiating service level agreements. However, the rapid financial curve of costs associated with our enhanced ability has, at times, overtaken our income. We have drawn on reserves, prudently accrued over the years, to support our growth. This is now a relatively minor financial concern as our projected income confirms our sustainability and funding to expand services.

Page 2

New Forest Disability Information Service

known as New Forest Disability

Trustees Report

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.

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 3

New Forest Disability Information Service

known as New Forest Disability

Trustees Report

Reference and Administrative Details

Secretaries Ms M Oliver Charity Registration Number 1104589 Company Registration Number 05124781 The charity is incorporated in England and Wales. Registered Office 6 Osborne Road New Milton Hampshire BH25 6AD Independent Examiner PKF Francis Clark Towngate House 2 - 8 Parkstone Road Poole Dorset BH15 2PW Solicitors: Heppenstalls 75 High Street Lymington Hampshire SO41 9YY Bankers Barclays Bank PLC Lymington 61 High Street Lymington Hampshire

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: D Wansbrough Mrs A Corbridge R Odbert Mrs P Y Lacey Mrs P A Clark P D Latham S J E Smith Other Officers: Ms M Oliver

Dr H Harrison (appointed 1 April 2023 and resigned 5 April 2024)

Page 4

New Forest Disability Information Service

known as New Forest Disability

Trustees Report

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.

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 the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The annual report was approved by the trustees of the charity on 1 October 2024 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 ('the Company')

I report to the charity trustees on my examination of the 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 law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited 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:

  1. accounting records were not kept in respect of New Forest Disability Information Service as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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.

Aaron Lawes FCA

Towngate House 2 - 8 Parkstone Road Poole Dorset BH15 2PW

17 October 2024

Page 6

New Forest Disability Information Service

known as New Forest Disability

Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

2023
Note
Income from:
Voluntary income
3
Investment income
4
Total Income
Expenditure on:
Charitable activities
5
Total Expenditure
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
15
2022
Note
Income from:
Voluntary income
3
Investment income
4
Total Income
Expenditure on:
Charitable activities
5
Total Expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
15
Unrestricted
funds
£
207,979
927
208,906
(249,288)
(249,288)
(40,382)
(40,382)
45,812
5,430
Unrestricted
funds
£
190,249
493
190,742
(185,176)
(185,176)
5,566
5,566
40,246
45,812
Restricted
funds
£
-
-
-
-
-
-
-
45,114
45,114
Restricted
funds
£
-
-
-
-
-
-
-
45,114
45,114
Total
2024
£
207,979
927
208,906
(249,288)
(249,288)
(40,382)
(40,382)
90,926
50,544
Total
2023
£
190,249
493
190,742
(185,176)
(185,176)
5,566
5,566
85,360
90,926

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 2024 (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 2023 is shown in note 15.

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 2024

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: Amounts falling due within one year
12
Net current assets
Total assets less current liabilities
Provisions
13
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
15
2024
£
1,214
3,583
77,481
81,064
(19,734)
61,330
62,544
(12,000)
50,544
45,114
5,430
50,544
2023
£
1,428
3,438
121,003
124,441
(22,943)
101,498
102,926
(12,000)
90,926
45,114
45,812
90,926

For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

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 2024

The financial statements on pages 7 to 20 were approved by the trustees, and authorised for issue on 1 October 2024 and signed on their behalf by:

R Odbert Trustee

S J E Smith Trustee

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 2024

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

These financial statements were authorised for issue by the trustees on 1 October 2024.

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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

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.

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.

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.

Page 11

New Forest Disability Information Service

known as New Forest Disability

Notes to the Financial Statements for the Year Ended 31 March 2024

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:

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 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.

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.

Page 12

New Forest Disability Information Service

known as New Forest Disability

Notes to the Financial Statements for the Year Ended 31 March 2024

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

Short leasehold property Fixtures and fittings

Depreciation method and rate 15 years straight line 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 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.

Pensions and other post retirement obligations

The charity operates a defined benefit pension scheme.Typically defined benefit plans define an amount of pension benefit that an employee will receive on retirement, usually dependent on one or more factors such as age, years of service and compensation.

The liability recognised in the Balance Sheet in respect of defined benefit pension plans is the present value of the defined benefit obligation at the reporting date minus the fair value of plan assets. The defined benefit obligation is measured using the projected unit credit method. The present value of the defined benefit obligation is determined by discounting the estimated future payments by reference to market yields at the reporting date on high-quality corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms to maturity approximating to the terms of the related pension liability.

Actuarial gains and losses are charged or credited to other comprehensive income in the period in which they arise.

Page 13

New Forest Disability Information Service

known as New Forest Disability

Notes to the Financial Statements for the Year Ended 31 March 2024

3 Income

Voluntary income;
Grants receivable
Sales of donated goods
General donations
Consultancy and training
Commission on equipment sales
General fundraising
Unrestricted
funds
General
£
168,226
21,625
10,270
700
3,628
3,530
207,979
Total
2024
£
168,226
21,625
10,270
700
3,628
3,530
207,979
Total
2023
£
133,848
19,915
28,834
3,842
2,177
1,633
190,249

4 Investment income

Interest receivable and similar income;
Interest receivable on bank deposits
Total for 2024
Total for 2023
Unrestricted
funds
General
£
927
927
493
Total
funds
£
927
927
493

Page 14

New Forest Disability Information Service

known as New Forest Disability

Notes to the Financial Statements for the Year Ended 31 March 2024

5 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
Health and safety
Staff training
Staff pensions - defined contribution
Unrestricted
funds
General
£
155,406
11,490
9,294
21,362
2,163
2,278
14,118
5,254
6,496
735
3,016
1,549
4,782
214
-
2,097
6,454
246,708
Total
2024
£
155,406
11,490
9,294
21,362
2,163
2,278
14,118
5,254
6,496
735
3,016
1,549
4,782
214
-
2,097
6,454
246,708
Total
2023
£
105,611
5,995
4,570
21,276
2,389
3,643
10,112
3,410
5,975
619
1,436
1,836
10,565
252
251
859
3,857
182,656

In addition to the expenses analysed above, there are also governance costs of £2,580 (2023 : £2,520) 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 2024

6 Net incoming/outgoing resources

Net (outgoing)/incoming resources for the year include:

Depreciation of fixed assets 2024
£
214
2023
£
252

7 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.

8 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
2024
£
155,406
11,490
6,454
173,350
2023
£
105,611
5,995
3,857
115,463

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

Management and administration 2024
No
10
2023
No
9

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 2024

9 Taxation

The charity is a registered charity and is therefore exempt from taxation.

10 Tangible fixed assets

Cost
At 1 April 2023
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
11 Debtors
Other debtors
12 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
20,865
214
21,079
1,214
1,428
2024
£
3,583
2024
£
-
2,580
17,154
19,734
Fixtures and
fittings
£
22,293
22,293
20,865
214
21,079
1,214
1,428
2024
£
3,583
2024
£
-
2,580
17,154
19,734
Total
£
25,485
25,485
24,057
214
24,271
1,214
1,428
2023
£
3,438
3,192 22,293
3,192
-
20,865
214
3,192 21,079
- 1,214
- 1,428
2024
£
3,583
2024
£
-
2,580
17,154
19,734
2023
£
3,669
3,506
15,768
22,943

Page 17

New Forest Disability Information Service

known as New Forest Disability

Notes to the Financial Statements for the Year Ended 31 March 2024

13 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.

14 Commitments

Other financial commitments

The total amount of other financial commitments not provided in the financial statements was £4,500 (2023 - £13,500).

Page 18

New Forest Disability Information Service

known as New Forest Disability

Notes to the Financial Statements for the Year Ended 31 March 2024

15 Funds

Balance at 1
April 2023
£
Incoming
resources
£
Resources
expended
£
Balance at 31
March 2024
£
Unrestricted funds
General
Unrestricted general funds
14,161
208,906
(249,288)
(26,221)
Designated
Unrestricted designated funds
31,651
-
-
31,651
Total unrestricted funds
45,812
208,906
(249,288)
5,430
Restricted funds
Restricted funds
45,114
-
-
45,114
Total funds
90,926
208,906
(249,288)
50,544
Balance at
1 April
2022
£
Incoming
resources
£
Resources
expended
£
Transfers
£
Balance at
31 March
2023
£
Unrestricted funds
General
Unrestricted general
funds
10,595
190,742
(185,176)
(2,000)
14,161
Designated
Unrestricted designated
funds
29,651
-
-
2,000
31,651
Total unrestricted funds
40,246
190,742
(185,176)
-
45,812
Restricted
Restricted funds
45,114
-
-
-
45,114
Total funds
85,360
190,742
(185,176)
-
90,926
Balance at 31
March 2024
£
(26,221)
31,651
Balance at 31
March 2024
£
(26,221)
31,651
5,430
45,114
50,544
Balance at
31 March
2023
£
14,161
31,651
45,812
45,114
90,926

Page 19

New Forest Disability Information Service

known as New Forest Disability

Notes to the Financial Statements for the Year Ended 31 March 2024

16 Analysis of net assets between funds

16 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Provisions
Total net assets
Unrestricted
funds
General
£
1,214
35,950
(19,734)
(12,000)
5,430
Restricted
funds
£
-
45,114
-
-
45,114
Total funds
at 31 March
2024
£
1,214
81,064
(19,734)
(12,000)
50,544

Page 20