**Charity Registration No. 1046394**
**Company Registration No. 03982194 (England and Wales)**
## **CHOICES & RIGHTS DISABILITY COALITION**
## **COMPANY LIMITED BY GUARANTEE**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
**Fawley Judge & Easton Chartered Certified Accountants 1 Parliament Street Hull East Yorkshire HU1 2AS**
**CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** Chris Larkin Robin Manoury Amy Robinson Owen Jones Dawn Laidlaw Catherine Scarlett **Secretary** Mark Baggley **Charity number** 1046394 **Company number** 03982194 **Registered office** Jude Lodge Tiverton Road Hull East Yorkshire England HU7 4QS **Independent examiner** Fawley Judge & Easton Chartered Certified Accountants 1 Parliament Street Hull East Yorkshire HU1 2AS
**CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 6|
|Independent examiner's report|7|
|Statement of financial activities|8|
|Balance sheet|9|
|Notes to the financial statements|10 - 17|
**CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
The trustees present their report and financial statements for the year ended 31 March 2021.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.
## **Objectives and activities**
The company is a not-for-profit organisation whose mission is to empower and enable its members, staff and volunteers to work together to meet the following aims: with a local focus, promote the independence and inclusion of all disabled people in society, identify and proactively challenge the discrimination faced by disabled people and encourage and empower disabled people to work together and with others to achieve improved change locally. Our main objective throughout the year has been to continue to promote independent living for disabled people. This is defined as disabled people having choice and control over how their support needs are met and being able to participate in society as equal citizens.
## Corporate and Social Responsibility (CSR)
Choices and Rights Disability Coalition believes that it incorporates best practice and it has good business ethics. For our organisation Corporate Social Responsibility is about how we carry out our activities and our commitment to all our stakeholders. We realised that there are multiple benefits of CSR and we are trying to incorporate it into all major spheres of our business strategies. We have agreed a CSR policy statement which takes into account 6 main principles, being a responsible employer, sustainability, business performance (accountability), delivering services with integrity, the environment and the community within which we work.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The organisation continues to promote and assist at all levels relating to disability. It continues to provide services through established service level contracts with Hull City Council relating principally to direct payment advice and as a host sponsor to East Riding of Yorkshire Council relating to citizens advice provision on matters of disability.
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**CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## COVID 19
The biggest impact on Choices and Rights over the last year, as for most of the world has been the COVID 19 epidemic. When the lockdown started in March 2020, we had to make a number of crucial decisions to try and ensure the safety of our staff, our users and to try and continue providing the vital services to support disabled people and their families on direct payments and Personal Health Budgets (PHB). Within a month of the epidemic starting, we had:
1) Changed our IT system to one where all staff could access all relevant information remotely. This was a huge change in how we delivered our services and thanks must be given to Rachel Temple (ILW) and Chris Smith (Virtual Riders) for masterminding this development and making it such a smooth changeover for staff. This change not only benefited the organisation regarding the pandemic, but has changed many of working practices for the better.
2) Ensured that we had the office staffed on a daily basis to deal with phone calls, post and that the general administration of the organisation could continue. Special thanks must be given to all our admin team who worked throughout the pandemic in difficult times, but continued to provide a first point of contact for many users, who were desperate for advice and support at this time.
3) Made the office as COVID secure as possible by providing screens, new protocols, PPE, providing a mixture of home and office working and having to manage two staff members shielding (one of who is the Manager).
As the pandemic continued, we were receiving many queries from our users, social work staff and others who couldn’t get information from Government web sites as to what to do with direct payment issues. This was because direct payment users appeared to be at the bottom of the pile when it came to the Government’s priorities. These issues included: PPE for both users and PA’s, furloughing staff, employment rights, continuing recruitment of new staff and continuing to receive new referrals right throughout the pandemic. We assisted wherever we could and developed procedures alongside Hull City Council to:
Provide proof of key worker status for PA’s
Enable direct payment users to acquire PPE
Provide relevant information so PA’s could obtain an appointment for the vaccine
We were also successful in applying for new funding to support people who had autism and/or a learning disability and who weren’t generally using traditional services. Following on from this, we were able to get further funding to develop a COVID “hub” on our web site to provide a wide range of accessible information to all disabled people. Although the funding for this has finished, we are continuing with the hub and it has had over 10,184 visitors to it. It is the most viewed page of Self-directed Care Covid information and the second most viewed in terms of accessible information.
Finally, as an organisation employing all disabled people, we are very proud that despite all the issues involved, unlike many organisations, we did not make any staff redundant, furloughed anyone and kept everyone in employment and have kept our services running for other disabled people.
## **Achievements and performance**
Advice Quality Standard (AQS)
The Advice Quality Standard mark is assessed by an external body and provides a comparison for our services with many other advice agencies across the country. Despite the pandemic, we had our latest AQS inspection and we have passed with less corrected actions than ever before. The AQS inspector was very impressed with the quality of our case recording, the way we deal with possible complaints from clients and the support that staff give to each other. Again, this deserves congratulations to everyone involved. GDPR
As well as ensuring we meet the relevant GDPR regulations for the size of our organisation, this work is ongoing as we regularly reviewed and update our policies and procedures. We also try and ensure that not just do we meet the GDPR requirements, but that the way we do that is also accessible for as many disabled people as possible. This has led to us being consulted by other organisations to assist with their good practice.
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**CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## Current Services
Choices and Rights offer a number of services, some funded and some unfunded. Wherever possible, these services are free at the point of access to disabled people.
## Direct Payments Support Schemes
We currently have a Direct Payment Support Scheme for disabled people and for families of disabled children in partnership with Hull City Council. There are approximately 7 00 people who use direct payments and currently, over 1000 local people are employed as Personal Assistants. Choices and Rights provide assistance to disabled people and their families to access Direct Payments/Personal Budgets and given them assistance recruiting Personal Assistants. We also provide on-going support to Social Work and Health staff, especially around employment law issues in relation to direct payments
## Database of Potential Personal Assistants
As part of the Direct Payment support scheme we have developed and manage a database of potential Personal Assistants (PA’s). We have a growing number of local people in the Hull and East Riding area who are potential PA’s on the database and advertise vacancies on a daily basis. This has assisted many people to develop a career in the care service industry and also attracts a wide range of candidates from all ages and backgrounds.
## Disability Information Service
The Trustees have given a commitment to the continuation of our information service in spite of financial pressures and pressures on other services. We consider that it is essential for an organisation like ours to be in touch on a day-to-day basis with disabled people so that we are always aware of what the current issues are.
We use our experience to offer disabled people advice on anything they may require help with, and support them in finding any specialist assistance that may be required. This includes advice on any area of disability (with the exception of welfare benefits), and typical enquires request information on accessible holidays, the blue badge scheme and about disabled people’s rights.
## Disability Equality Training
Our Disability Equality Training Project, (although currently unfunded) enables us continue to deliver DET on a limited basis, with requests being considered on merit. We have delivered DET to a wide range of organisations including the National Probation Service, the Crown Prosecution Service, Primary Care Trust, Health Service and various Local Authorities and Voluntary Sector Organisations.
## Consultancy
We are regularly approached by organisations who want us to provide consultancy. This has included assisting them with their training programmes, assisting with policy development, and more recently assisting with the development of (Disability) Equality Duty Schemes and Plans. We have assisted with the Disability Equality Duty Schemes and Plan of Hull City Council and the East Riding of Yorkshire Council, Humberside Police, and Humberside Fire and Rescue. The Local Authority has involved our organisation in all its consultancy work, implementing strategies and their Equality Schemes.
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**CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## Equality Act Advice (Disability)
Choices and Rights had two workers that provided advice and support to disabled people who had been discriminated against. We have had training in respect of the Equality Act (formally the Disability Discrimination Act) , and many of us have first-hand experience of taking disability discrimination cases to mediation, small claims court, and employment tribunal. Although we no longer have the workers in post, we are still able to offer initial advice on these issues.
CARDC are recognised as the local “experts” on disability and in particular the Equality Act in relation to disability.
## Personal Health Budgets
Hull was chosen as one of the pilot areas for the development of Personal Health Budgets and Choices and Rights were working in partnership with City Health Care Partnership CIC on this scheme. The work has led to an improvement in the understanding of the needs of disabled people by health care professionals as well as the development of good practices between the partnership of health, social care and disability led organisations. PHB’s are now an automatic right for those who qualify and we have developed (in partnership with CHCP) a comprehensive support and advice scheme for PHB users.
This is an increasingly complex area of work as users may require 24 hour care, health care, end of life care and often employ a number of Personal Assistants per person.
For more information about any of the above, please contact Choices and Rights Disability Coalition via calling 01482 878778 or email office@choicesandrights.org.uk Web site: www.choicesandrights.org.uk
PA Database web site: www.padatabase.org.uk .
## **Financial review**
Financially, for the size of our organisation, Choices and Rights are in good shape. Our aim has never been to have large reserves as we believe that if we have sufficient funds, we should be spending it on services to assist disabled people. However, it is important that we have sufficient reserves to cover general running costs, staff redundancies, etc. and the amount of our reserves reflect this. When considering the risks to the organisation, the trustees have examined the organisations policy on reserves. Reserves have consistently been around six months operating costs plus redundancy costs and pension deficit costs. This is in line with the Charities Commission good practice.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks and the risk management strategy which comprises:
- an annual review of the risks the charity may face;
- an establishment of systems and procedures to mitigate those risks identified in the plan and; - the implementation of procedures designed to minimise any potential impact on the charity should those risks materialise.
Detailed considerations of risk are delegated to the General Manager and Project Management team. Risks are identified, assessed and controls established throughout the year. A formal review of the charity’s risk management processes is undertaken on an annual basis.
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**CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
The current political and economic situation doesn't appear to be an ideal time to expand the organisation further without considering any particular risk very carefully.
The Trustees intend to continue their current strategies of maintaining the Organisations position in a competitive market by investing to provide high quality services for our service users and stakeholders. We recognise that the region has an ageing population and high levels of deprivation both of which increase the likelihood of people developing a disability or chronic illness, and are committed to developing services to meet the needs of our local community.
Like all small charities, we are concerned at the potential impact of the wider financial situation that the UK faces and the possible impact that this may have upon us, with Brexit leaving a great deal of uncertainty. Our future plans include more services run by and for disabled people and we hope that by doing this, we can make Choices and Rights an even better organisation.
## **External Relations**
We have continued working with a number of external organisations and agencies to promote independent living and to raise our view on current issues. Key organisations whom we have worked with are Hull City Council (Adults Social Care and Children's Disability teams), CHCP, Inclusion North and Hull Council of Voluntary Services.
Choices and Rights continue to represent the views of disabled people on a wide range of issues and to a variety of organisations. We have continued our involvement with National Organisations, in particular with Disability Rights UK and Reclaiming Our Futures Alliance (ROFA)
## **Working in Partnership**
Choices and Rights have continued to work with wide range of people and organisations and we would like to particularly thank:
Our board and staff for their excellent hard work and support.
- Brokerage Team – (Hull City Council)
- Personal Health Budget Team – (City Health Care Partnership) George Brentnall (Hull City Council - Access Officer).
- Chris Smith (Virtual Riders).
- Michael Craughan of Messrs Fawley Judge & Easton
## **Structure, governance and management**
The charity is a company limited by guarantee, incorporated on the 27th April 2000.
The organisation was registered as a charity on the 15th May 1995 and it is constituted under a deed dated 5th November 1994. The deed was amended on the 19th March 1995 and 28th October 1995. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. To reflect the changes in charitable and company law, the Memorandum of Association was merged into the Articles of Association on 28th October 2010.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Chris Larkin
Robin Manoury Amy Robinson Owen Jones Dawn Laidlaw Catherine Scarlett Gina Hardesty (Resigned 7 September 2021)
Trustees are recruited as vacancies arise to fulfil the established skills and diversification requirements of the organisation.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
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**CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).
The company's current policy concerning the payment of trade creditors is to:
- settle the terms of payment with suppliers when agreeing the terms of each transaction;
- ensure that suppliers are made aware of the terms of payment by inclusion of the relevant terms in contracts; and
- pay in accordance with the company's contractual and other legal obligations.
Trade creditors of the company at the year end were equivalent to 5 day's purchases, based on the average daily amount invoiced by suppliers during the year.
The day to day management is carried out by elected officers on behalf of the membership of the organisation. A minimum of six and a maximum of 15 trustees must be serving at one time.
There were no related party transactions to report in the year.
## **Disabled persons**
The charity's policy is to consult and discuss with employees, through unions, staff councils and at meetings, matters likely to affect employees' interests.
Information of matters of concern to employees is given through information bulletins and reports which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting the group's performance.
The trustees' r eport was approved by the Board of Trustees.
## **Mark Baggley**
Secretary Dated: 20 September 2021
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**CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF CHOICES & RIGHTS DISABILITY COALITION**
I report on the financial statements of the charity for the year ended 31 March 2021, which are set out on pages 8 to 17.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees, who are also the directors of Choices & Rights Disability Coalition for the purposes of company law, are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination being a qualified member of Association of Chartered Certified Accountants.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- (i) examine the financial statements under section 145 of the 2011 Act;
- (ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- (iii) to state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (a) which gives me reasonable cause to believe that in any material respect the requirements:
- (i) to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- (ii) to prepare financial statements which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities;
- have not been met or
- (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Jonathan M Leathley **Fawley Judge & Easton** Chartered Certified Accountants 1 Parliament Street
Hull East Yorkshire HU1 2AS
Dated: 20 September 2021
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## **CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2021**
**2021**
**Notes**
**£**
**£**
**Income from:**
Charitable activities
**3**
260,543
6,167
**Expenditure on:**
Charitable activities
**4**
213,232
5,140
**Net income for the year/**
**Net movement in funds**
47,311
1,027
Fund balances at 1 April 2020
263,891
-
**Fund balances at 31 March 2021**
311,202
1,027|**Total**Unrestricted
funds
**2021**
2020
**£**
**£**
266,710
254,157
218,372
216,852
48,338
37,305
263,891
226,586
312,229
263,891|
|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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## **CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE BALANCE SHEET**
## _**AS AT 31 MARCH 2021**_
|**Notes**
**Current assets**
Debtors
**8**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**9**
Net current assets
**Income funds**
Restricted funds
**10**
Unrestricted funds
Designated funds
**11**
General unrestricted funds|**2021**
**£**
2,661
316,001
318,662
(6,433)
46,950
264,252|**£**
312,229
1,027
311,202
312,229|**2020**
**£**
2,514
266,462
268,976
(5,085)
46,950
216,941|**£**
263,891
-
263,891
263,891|
|---|---|---|---|---|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2021.
The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the 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 company.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on 20 September 2021
Amy Robinson **Trustee**
## **Company Registration No. 03982194**
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**CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **1 Accounting policies**
## **Charity information**
Choices & Rights Disability Coalition is a private company limited by guarantee incorporated in England and Wales. The registered office is Jude Lodge, Tiverton Road, Hull, East Yorkshire, HU7 4QS, England.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
## **1.5 Expenditure**
Costs are accounted for on an accruals basis and are allocated to the appropriate cost headings.
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**CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **1 Accounting policies**
**(Continued)**
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures, fittings & equipment
15% on cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
## **1.7 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.8 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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**CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
_**FOR THE YEAR ENDED 31 MARCH 2021**_
## **1 Accounting policies**
## **(Continued)**
## **1.9 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.10 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **1.11 Taxation**
The charity is exempt from corporation tax on its charitable activities and suffers VAT on all attributable costs.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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**CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **3 Charitable activities**
||**Service**|**Service**|
|---|---|---|
||**provision**|**provision**|
||**2021**|2020|
||**£**|£|
|Sales within charitable activities|9,314|1,130|
|Service level agreement|210,280|204,113|
|PHB|47,116|48,914|
||266,710|254,157|
|Analysis by fund|||
|Unrestricted funds|260,543|254,157|
|Restricted funds|6,167|-|
||266,710|254,157|
|**For the year ended 31 March 2020**|||
|Unrestricted funds|254,157||
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**CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **4 Charitable activities**
||**Service**|**Service provision**|
|---|---|---|
||**provision**||
||**2021**|**2020**|
||**£**|**£**|
|Staff costs|192,200|188,037|
|Independent Living|5,912|5,816|
||198,112|193,853|
|Share of support costs (see note )|19,060|21,799|
|Share of governance costs (see note 5)|1,200|1,200|
||218,372|216,852|
|**Analysis by**|||
|**fund**|||
|Unrestricted funds|213,232|216,852|
|Restricted funds|5,140|-|
||218,372|216,852|
|**For the year ended 31 March 2020**|||
|Unrestricted funds|216,852||
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**CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **5 Support costs**
|**Support**
**costs**
**Governanc**
**e costs**
**£**
**£**
Stationery
2,902
-
Telephone & internet
2,954
-
Payroll
3,322
-
Legal & professional fees
-
-
Cleaning
6,464
-
Subscriptions
291
-
Insurance
2,839
-
Sundry
288
-
Accountancy
-
1,200
19,060
1,200
Analysed between
Charitable activities
19,060
1,200|**2021**
**£**
2,902
2,954
3,322
-
6,464
291
2,839
288
1,200
20,260
20,260|2020
£
4,942
2,756
2,893
1,933
5,202
512
2,477
1,084
1,200
22,999
22,999|
|---|---|---|
Governance costs includes payments for the accountants of £ 1,200 (2020- £ 1,200 ) for independent examination fees.
## **6 Trustees**
None of the trustees (or any persons connected with them) received any remuneration during the year.
## **7 Employees**
The average monthly number of employees during the year was:
|Service delivery
**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2021**
**Number**
10
**2021**
**£**
170,982
7,783
13,435
192,200|**2020**
**Number**
13
**2020**
**£**
168,842
7,434
11,761
188,037|
|---|---|---|
There were no employees whose annual remuneration was £60,000 or more.
- 15 -
**CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **8 Debtors**
|**Amounts falling due within one year:**
Prepayments and accrued income
**9**
**Creditors: amounts falling due within one year**
Other taxation and social security
Accruals and deferred income|**2021**
**£**
2,661
**2021**
**£**
3,408
3,025
6,433|**2020**
**£**
2,514
**2020**
**£**
2,735
2,350
5,085|
|---|---|---|
## **10 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
||**Movement**||**Movement**|**in funds**|||
|---|---|---|---|---|---|---|
||**in funds**||||||
||**Grants**|**Balance at**|**Grants**|**Grant**||**Balance at**|
|||**1 April 2020**||**expenditure**|
**31**|**March 2021**|
||**£**|**£**|**£**|**£**||**£**|
|DPO COVID-19|-|-|6,167|(5,140)||1,027|
## **11 Designated funds**
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
||||**Movement**||**Movement**||
|---|---|---|---|---|---|---|
||||**in funds**||**in funds**||
|||**Balance at**|**Transfers in**|**Balance at**|**Transfers in**|
**Balance at**|
||**1**|**April 2019**||**1 April 2020**||**31 March 2021**|
|||**£**|
**£**|**£**|
**£**|
**£**|
|Defined Contribution Pension||46,950|
-|46,950|
-|
46,950|
|||46,950|
-|46,950|
-|
46,950|
- 16 -
**CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **12 Analysis of net assets between funds**
|**Unrestricted**
**Restricted**
**2021**
**2021**
**£**
**£**
Fund balances at 31 March 2021 are
represented by:
Current assets/(liabilities)
311,202
1,027
311,202
1,027|**Total**Unrestricted
**2021**
2020
**£**
£
312,229
263,891
312,229
263,891|
|---|---|
## **13 Related party transactions**
There were no disclosable related party transactions during the year (2020 - none).
- 17 -