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 2024 Fawley Judge & Easton Chartered Certified Accountants 1 Parfiament Street Hull East Yorkshire HU12AS
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE LEGAL AND ADMINISTRATIVE INFORMATION Trustees Robin Manoury Amy Robinson Dawn Laidlaw 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 Streel Hull Easi Yorkshire HU1 2AS
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE CONTENTS Page Trustees, report Independent examiner's report Statement of financial aclivities Balance sheet Noles to ihe financial statements 10-17
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial stalements for the year ended 31 March 2024. The accounts have been prepared in accordance wilh the accounting policies set out in nole 1 to the accounts and comply with the charily's governing documenl, the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities" issued in Maich 2005. Objectives and activities The company is a not-for-profit organisalion whose mission is to empower and enable its members. staff and volunteers to work together to meet the following aims.. with a local focus, promole 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 lo achieve improved change locally. Our main objective Ihroughout the year has been to continue to promole independent living for disabled people. This is defined as disabled people having Ghoice and control over how their 5UPPOrt needs are met and being able to participate in society as equal citizens. Corporate and Social Responsibility ICSRI Choices and Rights Disability Coalition believes that it incorporates best practice and il has good business ethics. For our organisalion 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 lo incorporate il into all major spheres of our business stralegies. We have agreed a CSR policy statement which takes into account 6 main principle5. being a responsible employer, suslainability, business performance (accountability), delivering services with inlegrity, Ihe 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 harity should undertake. The organisation Gontinues to promote and assisl al all levels relaling to disability. It continues lo provide Services through established service level contracts with Hull City Council relating principally to direct payment advice and as a hosl sponsor lo East Riding of Yorkshire Council relating to citizens advice provision on matters of disability. New developments In the last year, we have had a Ghange of Independent Living Workers, Wlth Steph Benn moving onto new opportunities and we recruited Kay Dinsdale. Kay has extensive experience working for Hull City Council and has fitted into the team very easily and has learnt her new role quickly. We also had a young disabled person for a week's work experience, and we will continue to offer these placements when we can. We especially recognise the difficulties Ihat young disabled people can have in getting an acSsible placement and it is also important for them to see that working for a Disabled People's Organisation (DPOI can be a good career choice. Our main development over the last year has been to set up and eslablish the Disabled People's Panel IDPP). The DPP aims to give disabled people and their families the opportunity to comment on all aspects of a disabled people's life and to share experiences and innovate solutions. Two DPP'S have laken place so far and topics covered have included." accessible transport. wheelchair seiS, mental health, direcl payments. charging for community care services. We expecl the panel attendance to increase as we publicise it and as we allract different speakers to talk about Iheir various services, etc.
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 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 Ihe country. We have jusl completed our late51 inspection and have successfully been awarded the Quality Mark for a further 2 years. The AQS inspector was extremely impressed with how we check our case recording is accurate and how we give and get feedback from slaff. Again, this deseryes congratulation5 to everyone involved. GDPR (General Dats Protection Regulation) As well as ensuring we meet the relevant GDPR regulalions for Ihe size of our organisation, this work ig ongoing as we regularly reviewed and update our policies and procedures. We also try and ensure that when meeting the GDPR requirements, we do il in a manner that is accessible for as many disabled people as possible. This has led to us being consulted by other organisations to assist with their good practice.
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Current Services Choices and Rights offer several services, some funded and some unfunded. Wherever possible, these Services are free al 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 700 people who use direct payrnents and currently, over 1000 local people are employed as Personal Assistants. Choices and Rights help disabled people and their families to access Direct PaymenlslPersonal Budgets and given them assistan recruiling Personal Assistants. We also provide on-going support to Social Work and Health staff, especially around employmenl12w issues in relation lo direct paymenls. Over the last year. we have seen a small reduction in numbers as some disabled people chose lo stop reIving services due to the increased charges thal they had to make towards Iheir care. We have raised this issue with Hull City Council and are supporting people with looking al their financial assessmenls. To ensure that the Direct Payment Scheme works as well as possible, we have also-. Ran a number of Direct Payment Forums for Social Services and Health staff to attend, share their experiences and learn about our role in the scheme. Joint meelings with Hull City Council Brokerage team, Income and Paymenls Team and with Virtual Members of the Hospital Discharge Working Group to help people get out of hospital as quickly as possible. Wallets. Datsbase of Potential Personal Assistants As part of the Direct Payment support scheme. we have developed and manage a database of potenlial Personal Assistants {PA'sl. We have a growing number of local people in the Hull and Easl Riding area who are potential PAS (Personal Assistant} on the database and advertise vacancies daily. This has assisled many people to develop a career in the care Servi industry and attracls a wide range of candidates from all ages and backgrounds. To promole and extend the PA Database, we have also-. Attended Ihree Job Fairs at Hull Universily Attended a specific Job Fair at the University aimed al Overseas Students. This was highly successful. and we reIVed over 150 new applicants. Disability Infomiation Service The Trustees have given a commilmenl lo Ihe continuation of our information service despite financial pressures and pressures on other services. We consider Ihal it is essenlial for an organisation like ours lo 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 lo offer disabled people advice on anything they may require help wilh and support Ihem in finding any specialist assistance that may be required. This includes advice on any area of disability (except for welfare benefits). and typical enquires request information on accessible holiday5, the blue badge scheme, and about disabled people's rights. Consultancy We are regularly approached by organisations who want us to provide consultancy. This has included assisting them with their Iraining programmes, assisting with policy development, and more recently a5sisling wilh the development of (Disability) Equality Duty Schemes and Plans. This area has grown over the last year as more meeting have been organised online, making il easier for some of our staff to attend.
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Local Attended in person two Carers events at the Guildhall in Hull with a wide range of other Voluntary Organisalions. Meeting organised by Hull City CounGil looking at Local Bus Services. Our letter of support helped HCC to achieve the funding from national government lo purchase new electric powered buses which will be more accessible and cleaner running than the current buses. Meeting with Hull City Councillor's to discuss disability issues as part of a Task and Finish Group. Meeting of a new scheme called Health Caplains that involves supporting people who are coming home from hospital. Liaison meeting with Humberside Police Liaison meeting with Humberside Airport Meeting with Hull City Council to discuss the forthcoming Care Quality Commission inspection of Hull Council and their services. CQC are likely to wanl to speak lo Choices & Rights as part of their assessment. City National Two meelings with Department of Health and Social Care (DHSC) looking at direct payments and how Local Authority works with Choices and Rights Skills for Care National Conference and quarterly meetings about direct payments. Meeting with the Minisler for Disabled People as part of a Disabled People's Organisation nelwork. National Disabled People's Conference Conference with the Crown Proseculion Service 5ooking at Disability Hate Crime the Equality Act Advice (Disability) Choices and Rights staff have first-hand experience of taking disability discriminalion cases to mediation, small claims court, and employment tribunal. Although we no longer have any funding for this service, 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 In a similar manner to our work on direct payments, we also support users who receive a Personal Health Budget (PHB) and Choices and Rights work in partnership wilh City Health Care Partnership CIC on this scheme. The work has led lo 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 cafe and disability led organisations. PHB'S are now an automalic right for those who qualify. and we have developed (in partnership with CHCP (City Health Care Partnership)) a comprehensive support and advice scheme for PHB sers. This is an increasingly complex area of work as users may require 24-hour care. heallh 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 sile.. 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 lo have lai9e reserves as we believe that if we have sufficienl 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 cosls. staff redundancies, etc. and the amount of our reserves reflecl this. When considering the risks lo the organisalion, the trustees have examined the organisations policy on reserves. Reserves have consistently been around six months operating costs plus redundancy costs and pension deficil costs. This is in line with the Charities Commission good practi. It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained al a level equivalent to befv4een three and six month's expenditure. The trustees consider Ihat reserves at this level will ensure thal, in the evenl of a significanl drop in funding, they will be able to continue the charity's current activities while consideralion is given to ways in which additional funds may be raised. This level of reseTves has been maintained throughout the year.
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The trustees have assessed the major risks to which the charily is exposed, and are satisfied that systems are in place to mitigale exposure lo the major risks and Ihe risk management strategy which comprises.. an annual review of the risks the charity may face., an establishment of systems and procedures to miligate Ihose risks idenlified in the plan and,. the implementation of piocedures designed to minimise any potenlial impact on Ihe charity should those risks materialise. Detailed considerations of risk are delegated to the General Manager and Project Managemenl leam. Risks are identified, assessed and conlrols established throughout the year. A formal review of the chaiily s risk managemenl prosseS is undertaken on an annual basis. The current political and economic situalion does not appear to be an ideal time to expand the organisalion further without considering any particular risk very carefully. The Trustees intend lo continue their current strategies of mainlaining the Organisations position in a compelitive 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 develDping a disability or chronic illness and are committed to developing services to meet the needs of our local community. Our future plans include more setvices 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 wilh a number of external organisation5 and agencies to promote independent living and to raise our view on current issues. Key oiganisations whom we have worked with are Hull Cily Council {Adulls Social Care and Children's Disability teams}, CHCP, Inclusion North and Hull Council of Voluntary SeIceS. Choices and Rights continue to represenl the views of disabled people on a wide range of issues and to a variety of organisalions. We have continued our involvement with National Organisations, in particular with Disabilily 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 Budgei Team- CHCP 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 regislered as a charity on the 15th May 1995 and it 15 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 ofAssociation, which eslablished the objects and powers of the charitable ompany and is governed under its Articles ofAssocialion. To ieflect the changes in charitable and company law, the Memorandum ofAssocialion was merged into the Articles ofAssociation 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 lo the date of signature of the financial slalements were.
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Chris Larkin Robin Manoury Amy Robinson Owen Jones Dawn Laidlaw Catherine Scarlett (Resigned 2 July 2023) (Resigned 3 April 2023) (Resigned 3 April 2023) Trustees are recruited as vacancies arise to fulfil Ihe established skills and diversification requirements of Ihe organisation. None of Ihe trustees has any beneficial interest in the Gompany. All of the trustees are members of the company and guarantee to contribule £1 in the event of a winding up. 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 parly transactions to report in the year. Disabled persons The charily's policy Is to consult and discuss Wlth employees, Ihrough unions. staff councils and al 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 Iruslees, reporl was approved by the Board of Truslees. rk ba.9,916.4 Mark Baggley Secretary Dated.. 29 August 2024
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 charily for the year ended 31 March 2024, 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 & Righls Disability Coalition for the purposes of company law. are responsible for the preparation of Ihe financial stalements. The trustees consider that an audit is not required for this year under section 144(21 of Ihe Charilies Act 2011 (the 2011 Acll and that an independent examination is needed. 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.. examine the financial statements under section 145 of the 2011 Act., lo follow the prOdureS laid down in the general Direclions given by the Charily Commission under section 145(51(b) of the 2011 Act., and {iii) lo slate whether particular matters have come to my attenlion. Basis of independent examiner's report My examination was carried out in accordance wilh the general Directions given by the Charity Commission. An examination includes a review of the accounling records kept by the charity and a comparison of Ihe accounts presented with those records. It also includes consideralion of any unusual items or disclosures in the accounts, and seeking explanations from you as truslees concerning any such matters. The procedures undertaken do nol provide all the evidence that would be required in an audil and consequently no opinion is given as to whether the accounts presenl a 'tiue and fair view, and the report is limited lo those matters set out in the statement below. Independent examinerfs statement In Gor)neclion 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.. to keep accounting records in accordance wilh section 386 of the Companies Act 2006., and (ill to prepare financial statements which accord with the accounting reGords, comply with the accounting requirements of section 396 of Ihe Companies Act 2006 and wilh the methods and principles of the Statement of Recommended Practice.. Accounting and Reporting by Charities. have nol been mel or (bl to which, in my opinion, atlention should be drawn in order to enable a proper understanding of the financial statements to be reached. Alexander James Wilkie ACCA Fawley Judge & Easton Chartered Certified Accountants 1 Parliament Street Hull East Yorkshire HU1 2AS Dated.. 29 August 2024
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted funds 2024 Unrestricted funds 2023 Restricted funds 2023 Total 2023 Notes Income from: Charitable activitie5 Investments 232,683 961 237,382 237,382 Total income 233,644 237,382 237,382 Expenditure on: Charitable activities 243,321 219,567 999 220,566 Total expenditure 243,321 219,567 999 220,566 Net incomel(expenditure) and movement in funds (9,677} 17.815 {9991 16,816 Reconciliation of funds: Fund balances at 1 April 2023 362,639 344,824 999 345,823 Fund balances at 31 March 2024 352,962 362,639 362,639 The statement of financial activities includes all gains and losse5 recognised in the year. All income and expenditure derive from continuing activities.
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes Fixed assets Tangible assets 11 5,553 986 Current assets Debtors Cash at bank and in hand 12 4,037 350,175 368,393 354,212 368,393 Creditors: amounts falling due within one year 13 (6,8031 (6,740) Net current assets 347,409 361,653 Total assets less current liabilities 352,962 362,639 Net assets excluding pension liability 352,962 362,639 The funds of the charity Unrestricted funds 352,962 362,639 352,962 362,639 The company is entitled to the exemplion from the audit requiremenl contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024. The direclors acknowledge their responsibilities for complying with the requirements of Ihe Companies Act 2006 with respect to accounting records and the preparation of financial ststements. The members have not required the company lo obtain an audit of its financial statements for the year in question in accordance with section 476. These financial stalemenls 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 29 August 2024 Rd)inso Amy Robinso Secretary Company registration number 03982194 {England and Wales)
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charity infom)ation 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 f1nancial statements have been prepared in accordance with Ihe charity's [governing document}, the Companies Act 2006, FRS 102 'The Financial Reporting Slandard applicable in the UK and Republic of Ireland" ('FRS 102") and the Charities SORP "Accounling and Reporting by Charities: Stalement of Recommended Praclice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)" (effective 1 January 20191. The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for Gharilies nol to prepare a Statement of Cash Flows. The financial ststemenls are prepared in sterling, which is the functional currency of Ihe charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial stalements have been prepared under the historic21 cost convention, Imodified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair valuel. The principal accounting policies adopted are set out below. 1.2 Going concern Al the lime of approving the financial statemenls, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the truslees conlinue to adopl the going concern basis of accounting in preparing the financial statements. 1.3 Charitsble funds Unrestricted funds are available for use at the discrelion of the trustees in furtherance of their charitable objectives. Restricled funds are subject to specific conditions by donors or granlors as to how they may be used. The purposes and uses of the restricled funds are set out in the noles to the financial statements. Endowment funds are subject lo specific conditions by donors Ihal the capital musl be maintained by the charity. 1.4 In¢ome Income is recognised when the charity is legally enlilled to it afier any performan conditions have been met, the amounts can be measured reliably, and il is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charily has been nolified of the donation, unless performance condilions 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 di51ribulion, the amount is known, and receipt is expected. If the amount is not known. the legacy is Irealed as a contingent asset. 1.5 Expenditure Costs are accounted for on an accruals basis and are allocated to the appropriate cost headings. 10-
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued) 1.6 Tangible fixed assets Tangible fixed assels are initially measured at cost and subsequently measured at cosl or valuation, nel of depreciation and any impairment losses. Deprecialion is recognised so as lo write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Fixtures, fittings & equipment 150/0 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 the slatement of financial activilies. 1.7 Impairnient of fixed assets At each reporting end date, the charity reviews Ihe carrying amounts of its langible assets to delermine whether there is any indication thal those assets have suffered an impairment loss. If any such indicalion exists. the recoverable amount of the asset is eslimated in order to determine the extent of the impairment loss (if any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposils held at call with banks, other short-term liquid investments wilh original maturrties of three months or les5, and bank overdrafts. Bank overdrafts are shown within borrowings in currenl liabilities. 1.9 Financial instruments The charity has elected lo apply the provisions of Section 11 'Basic Financial Instrumenls, and Section 12 'Other Financial Instruments Issues, of FRS 102 lo all of its financial instruments. Financial instrumenls are recognised in the charity's balance sheet when Ihe charity becomes party to the conlractual provisions of the instrument. Financial assels and liabilities are offset, with the nel amounts presented in the financial statements, when there is a legally enforceable right to sel off the recognised amoLsnts and there is an intention lo settle on a nel basis or to realise the asset and settle the liability simultaneously. 8asic financial assets Basic financial assels. which include debtors and cash and bank balances, are initia15y measured at transaction price including transaclion costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constilules a financing transaction, where the transaction is measured at the presenl 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 al transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rale of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised Gost, using the effective inlerest rate melhod. Trade creditors are obligalions to pay for goods or seIS 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-currenl liabililies. Trade creditors are recognised inilially at transaction Pri and subsequently measured at amortised cost using the effective interesl method. 11
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued) Derecognition of financial liabilities Financial liabilities are derecognised when the charity's conlractual obligations expire or are discharged or cancelled. 1.10 Employee benefits The cost of any unused holiday entillement is recognised in the period in which the employee's services are received. Termination benefils are recognised immediately as an expense when the charity 15 demonstrably committed lo terminale the employment of an employee or lo provide termination benefits. 1.11 Retirement benefits Payments lo defined contribulion retirement benefit schemes are charged as an expense as they fall due. 1.12 Taxation The chariiy is exempt from corporation tax on its charitable activities and suffers VAT on all attributable costs. Critical accounting estimates and judgements In the application of Ihe charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assels 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 accounling 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 fulure periods where the revision affects bolh currenl and future periods. Charitable activities Service provision 2024 Service provision 2023 Sale of goods Service level agreement PHB 2,130 204,113 26,440 2,636 204,113 30,633 232.683 237,382 12-
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from investments Unrestricted Unrestricted funds funds 2024 2023 Interest receivable 961 Charitable activities Service PA provision Recruitment 2024 2024 Total 2024 Total 2023 Staff costs Independent Living 214,314 8.237 214.314 8.237 193.570 7,176 222,551 222,551 200,746 Share of support costs (see nole } Share of governance costs (see note 61 19,570 19,570 18,620 1,200 1,200 1,200 243.321 243,321 220,566 Analysis by fund Unreslricled funds Reslricled funds 243,321 243,321 219,567 999 For the year ended 31 March 2023 Unrestricted funds 219,567 Restricted funds 219,567 999 999 219,567 999 220,566 13-
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs Support eosts Governance Costs 2024 2023 Stalionery Telephone & inlernel Payroll Legal & professional fees Cleaning Subscriptions Insuran Sundry 3,274 2,283 1,752 3,274 2,283 1,752 2,494 2,343 1.728 690 6,326 190 3,526 1,323 6,674 100 4,212 1,275 6.674 100 4,212 1,275 Accountancy 1,200 1,200 1,200 19,570 1,200 20,770 19.820 Analysed bemeen Charitable activities 19,570 1,200 20,770 19,820 Governance costs includes payments for Ihe accountants of £1.200 {2023_ £1.200) for independenl examination fees. Net movement in funds 2024 2023 The net movement in funds is slated after chargingl(crediting)'. Depreciation of owned langible fixed assets 1.011 174 Trustees None of the trustees (or any persons (xinnected with them) received any remuneralion during the year. Employees The average monthly number of employees during the year was.. 2024 Number 2023 Number Service delivery 14-
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Employees (Continued) Employment costs 2024 2023 Wages and salaries Social securily costs Other pension costs 190,903 9.458 13.953 170,070 8,264 15,236 214,314 193.570 There were no employees whose annual remuneration was more than £60,000. 10 Taxation The charity is exempt from taxation on its aclivilies because all ils income is applied for charilable purposes. 11 Tangible fixed assets Fixturos, fittings & equipm•nt Cost At 1 April 2023 Additions Disposals 30,840 5,578 15.4001 At 31 March 2024 31,018 Depreciation and impaimient Al 1 April 2023 Depreciation charged in the year Elimin21ed in respecl of disposals 29,854 1,011 (5,400) Al 31 March 2024 25,465 Carrying amount At 31 March 2024 5.553 Al 31 March 2023 986 12 DebtoryJ 2024 2023 Amounts falling due within one year: Prepayments and accrued income 4,037 15-
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13 Creditors: amounts falling due within one year 2024 2023 Other taxation and social security Accruals and deferred income 3,182 3,621 2.714 4,026 6,803 6,740 14 Retirement benefit schemes 2024 2023 Defined contribution schemes Charge to profit or loss in respect of defined contribulion schemes 13.953 15,236 The Gharity operates a defined contribution pension scheme for all qualifyin9 employees. The assets of Ihe scheme are held separately from those of the charity in an independently administered fund. 15 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subjecl lo specific condttions by donors and grantors as lo how they may be used. These include designated funds which have been set aside out of unreslricted funds by ihe trustees for specific purposes. At 1 April 2023 Incoming resources Resources At 31 March expended 2024 Contingency General funds 63,988 298.651 63,988 288,974 233.644 1243,321) 362,639 233,644 {243,3211 352,962 Previous year: At 1 April 2022 Incoming resources Resources At 31 March expended 2023 Contingency General funds 63.988 280,836 63,988 298,651 237,382 (219,5671 344.824 237,382 (219,5671 362.639 16-
CHOICES & RIGHTS DISABILITY COALITION COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Related party transactions There were no disclosable related party transactions during the year {2023 - none). 17-