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 ac￿Ssible 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 se￿i￿S, 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 re￿Iving
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 re￿IVed 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 pro￿sseS 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
Se￿IceS.
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 prO￿dureS 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 se￿I￿S 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-