Company registration number: 04854897 Charity registration number: 1107079
## DISABILITY ASSIST FOR INDEPENDENT LIVING LTD
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2024
Alison & Gary Robinson Aims Accountants for Business New Stonehill Farm Stone Hill Road Egerton Kent TN27 9DU
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Contents**
|Trustees' Report|1 to 12|
|---|---|
|Independent Examiner's Report|13 to 14|
|Statement of Financial Activities|15 to 16|
|Balance Sheet|17|
|Notes to the Financial Statements|18 to 28|
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Trustees' Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2024.
## **Objectives and activities**
## **Objects and aims**
## **About Us**
Disability Assist was previously known as Centre for Independent Living Kent. We rebranded in April 2022, with a new name and image.
## **Our Vision**
Disability Assist’s vision is a world where disabled people can live as independently as possible.
This means that they have the same access to the opportunities enjoyed by their non-disabled peers and are included in society as full and equal citizens.
## **Our Mission**
We exist to help disabled people in Kent to be self-advocates, to take control over their own lives and to have real choice.
Our job is whatever is required to support disabled people to lead a more independent life, from helping people access the right services and information to campaigning for change.
## **Our Values**
We get it!
We are a user led organisation which means we are run by disabled people. We know the issues because we have lived experience of disability.
## We are practical
We offer bespoke support and work with the individual to find the best approach to suit them.
We want to empower
We want to help disabled people to take control and have real choice for a better, more independent life.
## We are resourceful
We have the necessary skills, know how to find the appropriate help and who to contact to get the right results.
We are Inclusive
We are a pan-disability organisation and can help adults in Kent with any physical disability or long-term disabling health condition.
Page 1
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Trustees' Report**
## **Our History**
Disability Assist was previously known as Centre for Independent Living Kent (CiLK).
CiLK was formed in April 2002 to support the positive promotion and uptake of Direct Payments and independent living for disabled people living in Kent.
Until this point, disabled people in Kent had been struggling to set up a Centre for Independent Living but had not been supported or able to gain funding to achieve it so establishing CiLK was a turning point.
In December 2015, CiLK joined forces with The Simon Paul Foundation, a physical disability organisation based in North West Kent, so that disabled people across the county could benefit from universal services with just one point of contact.
The coming together of the two organisations was seen as a very positive step in CiLK’s history and enabled CiLK to retain Simon Paul Foundation’s staff and the valuable links the organisation had with the North West Kent communities.
## **Public benefit**
The Trustees confirm they have had due regard to the Charity Commission’s public benefit guidance and are confident the objectives and activities undertaken provide significant benefit to the public and are in accordance with its charitable objects, as described in the annual report.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Achievements and Performance**
## **CEO Report**
Our second year as Disability Assist has been amazingly successful. The rebrand in 2022 was a turning point in becoming an organisation that people see and understand exactly what we do and who we are here to support. I believe our successes and the number of people reached prove that our efforts and the hard work of every member of the team has contributed to making this a reality, taking Disability Assist further than we thought we could.
The Wellbeing contract funded by Kent County Council is about to enter the third year. The funding pays for front-line services and staff, including four Information Officers who deliver our Information and Benefits Support service.
We continue working as a delivery partner for The Advocacy People, delivering community advocacy to disabled people.
Page 2
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Trustees' Report**
In July, I started a Research and Training Fellowship at the University of Kent as part of the Kent Research Partnership between Kent County Council and the University. For a long time, we have seen lots of people out of work, struggling with all aspects of their lives and quite removed from society. We have also struggled to recruit disabled people with the necessary skills and experience to roles within the charity. My goal with this fellowship is to understand how disabled people who have been long-term unemployed can be supported to think bigger, have goals and succeed. As an organisation, we want to improve how we work with people, to give them greater choice and control and to get into employment, and also how we can use that understanding in designing future services. Dividing my time between these two roles has been a challenge but I have been supported by a number of colleagues old and new along the way.
At the end of the year, we said goodbye to Angie, an Information officer who has been with us since 2016. Angie is going to be enjoying a well-deserved retirement and we wish her all the best and thank her for her hard work.
## **Staff Team**
During 23/24 the Disability Assist staff team consisted of:
Myself – Chief Executive Officer / Advocate
Donna Francis – Senior Information Officer Angie Berkley – Information Officer (Left April 2024) Hannah Daley – Information Officer Stephen Saxby - Information Officer/Benefits Luci Conington – Finance Lizell Williams – Advocate Tania Nadarajah – Communications Lead
We have continued to work with the following contractors to provide specialist support to the organisation:
Jason Martin – Business Development
Charlie Fox – Fundraising and operational support
Peter Dyer – Finance review and strategic finance support
We have continued with the same accountant, Aims Accountancy, who manage our accounts and run our payroll. They ensure we are doing everything that we need to do now that we are a bigger organisation. Luci Conington, together with Peter Dyer, oversee our finance systems and procedures.
Page 3
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Trustees' Report**
## **KCC Wellbeing Contract**
Throughout the second year of the Wellbeing contract, I have been meeting regularly with Kent County Council commissioners who monitor the work we are doing, our Key Performance Indicators and the outcomes of the services we are providing. They remain satisfied that the work we are doing is meeting the needs of our beneficiaries and we are exceeding the targets set. In agreement with commissioners, for year three, we have amended some of our outcomes so that they are more in line with the work we are doing and make sense to the people we are supporting. The new outcomes we have added to the existing ones are:
- I am supported to have more choice and control
- I feel more confident
I feel more optimistic about the future
By supporting people to access information and advice, and they say that they feel listened to and supported to live more independently as a result. Our benefits support service has continued to be our most in-demand service as everyone feels the effects of the cost of living crisis.
## **Advocacy**
During the year we continued working as a delivery partner for The Advocacy People providing community, non-statutory advocacy. Lizell Williams remains as our full time advocate, working to support community advocacy clients.
## **Disabled Person’s voice, raising important issues**
I am no longer chair of the Kent Physical Disability Forum, as this has now been ended and a new model established. Regardless, Disability Assist has continued to be a voice for disabled people, highlighting the issues and concerns that are brought to our attention and escalating to decision-makers.
Over the year, we have spoken out about numerous issues including:
Local government funding and cuts to much-needed services. I spoke to Channel 4 News’ Paul Macnamara about what this means to disabled people and the voluntary community sector.
Technology and how it may be developed to keep some disabled people more connected, while pointing out to ITV Meridian News that this cannot be the ‘go to’ option with the need to get out and be a part of society is still crucial.
Accessible public toilets. BBC Radio Kent was interested to hear how the lack of these public conveniences impact on disabled people being able to get out and about.
Disability Assist remains a member of Disability Rights UK and has a seat on Our Voices, the Disability Rights UK forum of Disabled Peoples User Led Organisations from across the country.
Page 4
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Trustees' Report**
## **Communications**
I remain staggered at the success of our e-newsletter and website with growing self-help information resources.
Our clear, user-friendly website showcases the organisation and is constantly developing with self-help information, news about Disability Assist and all the services we can provide. It also has clear referral pathways, and our webforms have received over 650 new referrals during the year, with many more people referring via phone and email.
Our e-newsletter is performing better than the industry average and the number of subscribers has increased by 348%. That means we are now reaching over 1300 people who are opening it, reading it and accessing the information we share.
## **Medway & non-physical disabilities**
Our resources remained limited and focus remains on contracts and agreements we have. We do not currently receive funding to support disabled people within Medway or people with other, non-physical, disabilities but rest assured that we haven’t forgotten them. While we continue to seek additional funding, we highlight information for Medway residents through our newsletter and social media platforms. Our self-help guides are designed to be universally relevant.
We are reaching more people than ever before at a time when it is very clear people need us. That is something the whole of Disability Assist is very proud to have achieved and we will continue to build on this success to serve the community going forwards!
Sophie Fournel
## **Chairman’s Report**
Our contribution to Kent was acknowledged in September when we were shortlisted in the Kent Charity of the Year Awards. The team enjoyed an evening out at the Great Danes Hotel in Maidstone to celebrate the work of the Voluntary and Community Sector. This year we hope that our efforts will be noticed yet again and perhaps we could even win it!
We continue to complement statutory service providers, with 75% of our Web referrals from public bodies and statutory providers. Our team has supported clients to access available services, to have their voice heard and to live the life they choose.
As our environment becomes more hostile towards disabled people the need for high quality, peer-led support is a lifeline for disabled people in crisis situations who are struggling to pay for basic necessities like food, heating and care costs. During this year, almost 90% of our referrals have been for support with disability benefits claims, including Personal Independence Payments and Attendance Allowance. We are the only organisation in Kent offering a bespoke, personalised service that supports individuals all the way through the benefits process, from completing the forms through to tribunal. We have supported our clients to secure over £3m in eligible benefits; an astounding achievement that makes an immeasurable difference to people’s day to day lives.
Our staff team continues to work remotely; minimising core costs and enabling us to focus resources on frontline support for our disabled clients.
Page 5
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Trustees' Report**
It only remains for myself and all the board of Trustees to thank all of the staff at Disability Assist for their continued hard work and dedication in delivering a service of excellence for many disabled people who have needed to have support over this past year.
Clive is the current Chair but, during the course of the year, Hannah Tutt was Interim Chair for a period.
Clive Bassant
## **Information Officers Report**
I cannot believe that we have completed our second year as Disability Assist delivering the Kent County Council Physical Disability Wellbeing Contract. It has been an extremely busy year supporting thousands of clients across Kent enabling them to be more independent and get the help they need.
## **The Team**
We had a slightly smaller team this year so the workload was bigger for each team member but we have achieved so much. The Information Officers team covers different areas of the county:
Donna, Senior Information Officer covering East Kent and heading up the team
- Stephen, Information Officer covering East and West Kent
Angie, Information Officer covering North and West Kent (Angie left us at the end of March, thank you, Angie, for all you have done and for all your hard work)
Hannah, Information Officer covering East Kent
The team met up regularly every couple of months either in person or online to talk through any issues, updates and training needs. We have started having a regular weekly check in on Teams to say hello, talk about our weekend and our working week ahead.
## **Work Completed**
We have worked with a total of 3,085 clients this year, of which 1,237 were new clients.
We have continued to see clients in the community using various venues and only visiting clients in their own homes when needed. The venues we have used are:
- One You, Ashford
- Fusion, Maidstone
- ASDA in Folkestone and Canterbury
- Freedom Centre, Sheerness
- Charlton Centre, Dover (although we have now stopped using this venue)
- Westwood Cross, Broadstairs
- Sure Start, Herne Bay
We have had stands at various events over the year including the Ashford Chronic Pain Group Information Day, Reach Out Event at Folkestone Job Centre, Market Place Event in Ashford, Rise for Disability Event and Kent Care Summit.
Page 6
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Trustees' Report**
## **Looking ahead**
This year feels like it has zoomed passed, it has been very busy with a constant workload and lots of clients to work with. The Information Officers team has been amazing. It is great to work with people who are so passionate and committed to supporting disabled people across Kent. Thank you to each and every one of you.
The only way is up for Disability Assist. We are now well known as an organisation who support disabled people and will continue to do so. I love that we are an organisation run by disabled people supporting other disabled people. I know that our clients really appreciate and value this.
I have been so grateful to the support from the wider team too – Sophie, Tania, and Luci. Thank you to my amazing Personal Assistant, Dawn too. I could not do my job without her.
Let’s see what the next year brings for Disability Assist!
## **Our Impact**
Our KCC project is described as a wellbeing service, but in reality it is a lifeline for disabled people in crisis situations who are struggling to pay for basic necessities like food, heating and care costs. Since the start of the cost of living crisis around 90% of the enquiries we receive relate to disability benefits and accessing this support can literally be a matter of life and death for our clients.
During the year our team has supported disabled clients to secure £2,072,419 in eligible benefits. Our calculation is based on the amount of benefits awarded for one year and does not account for the multi-year awards that are the norm.
During the year we continued working as a delivery partner for The Advocacy People providing community, non-statutory advocacy; we have been allocated 111 cases and have invested case time of over 988 hours.
Our website is visited by 550-700 people every quarter. We have created self-help resources including Money Saving Tips & Discounts, Cost of Living Crisis and Benefits Tribunals.
We have continued to raise awareness of the challenges faced by disabled people, and sought to have their voice heard. We have been interviewed by Channel 4, BBC TV and radio, ITV, Kent Online and the Disability News Service. We have given talks to various services, groups and networks including the Stroke Group West Kent, Kent Fire & Rescue, Celebration of Social Care Research, the Medway Neurological Network, a Kent MS Society event, the Kent Care Summit and at the Rise 4 Disability event.
Page 7
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Trustees' Report**
## **Client Success Stories**
We have supported our clients through a wide range of issues and queries this year. Here is some feedback we have received from clients that we have helped with specific queries.
"Your tireless dedication and help throughout this process have been nothing short of phenomenal. I truly would not be in this position without your support. I turned to you at a time when every door was closed, when none of the expected avenues of assistance proved helpful (this included medical teams, social care teams and even Citizen’s advice). But you did. You took on a task that I now appreciate is even more substantial than I initially realised. If you hadn't stepped in to help me at that pivotal moment, I would have been stranded, without any viable alternatives and definitely given up. It leaves me wondering how others manage in similar situations without someone as supportive as you in their lives."
“I am so pleased with outcome and now I know how to question an award. Your help has given me more confidence and hope”
“I’m so very grateful for the help and support. Before I met you I didn’t have anyone to ask and was feeling quite desperate.”
“A brilliant service, thank you.”
“I couldn’t have filled out the form without your support and I will always be thankful for your patience and kindness.”
“Fantastic service! Now I have money to go places.”
“I am so grateful that my benefit has been reinstated, I can’t thank you enough.”
## **Thank You**
Kent County Council
Ashford Borough Council, Welfare advisory Group Grant
Colyer-Fergusson Charitable Trust
Kent Community Foundation
Garfield Weston Foundation
Cobtree Charity Trust
Lloyds Bank Foundation
One You, Ashford
Fusion, Maidstone
ASDA in Folkestone and Canterbury
Freedom Centre, Sheerness
Page 8
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Trustees' Report**
Charlton Centre, Dover
Westwood Cross, Broadstairs
Sure Start, Herne Bay
Spadework, West Malling
## **Financial review**
The financial overview for the year to 31 March 2024 is as follows:
Income: £266,868 Expenditure: £262,315
Net income: £4,553 (comprising an unrestricted deficit of (£4,150) and a restricted surplus of £8,703 after transfers)
Balance brought forward: £107,391 (of which £9,011 was restricted)
Balance carried forward: £111,944 (of which £17,714 was restricted)
The charity made an unrestricted (general) deficit of £4,150 after transfers. The deficit was due to a planned investment from the charity’s reserves to expand and strengthen the organisation as part of the delivery of the new KCC Wellbeing contract. The increase in restricted funds for the year was due to the securing of funds to be spent in the next financial year.
## Policy on reserves
Disability Assist recognises that there is no legal definition of "reserves" in relation to charities and no specific legal rule about the amount or proportion of funds that should be held as reserve.
Disability Assist is dependent on funding from external sources, and this cannot be guaranteed. The Board of Trustees deem that it is necessary to ensure that Disability Assist has sufficient reserves to continue to operate for a period of three to six months should all funding cease. This time period would allow the Board to identify alternative sources of funding, or if unsuccessful to meet all its obligations to creditors and to cease operating in a considered manner that safeguards the interests of staff, volunteers, service users and stakeholders.
Disability Assist will maintain an appropriate level of reserves through careful budget management. This policy will be reviewed annually, taking into account:
- The reliability of each source of income and the prospects for securing new funds;
- Forecasts for expenditure in future years on the basis of planned activity;
• Analysis of any future needs, opportunities, contingencies or risks, the effects of which are not likely to be able to be met out of income if and when they arise;
• Assessment, on the best evidence reasonably available, of the likelihood of each of those needs etc. arising and the potential consequences for the charity of not being able to meet them.
At 31 March 2024, the charity's reserves (unrestricted funds less fixed assets) were £91,299.
Page 9
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Trustees' Report**
Principal funding sources
In the year to 31 March 2024, the majority of the charity’s income was secured from a Wellbeing contract from Kent County Council. The charity also received income for an advocacy service, grants from Trusts and Foundations, income from the University of Kent for a Research and Training Fellowship, and a new, three year grant from Lloyds Bank Foundation’s d/Deaf and Disabled People’s Organisations Fund. Income was also received to cover support costs under Access to Work. A small number of donations were also received.
Investment policy and objectives
The Trustees operate a policy of holding any reserves held in an interest-bearing savings account.
Plans for future periods
Activities planned to achieve aims
The charity will continue to deliver the Wellbeing contract for Kent County Council along with projects and services to support disabled people.
Going concern
The charity is considered to be a going concern. The majority of the charity's expenditure is met from committed public sector funds, with additional funds raised from an ongoing programme of fundraising from trusts, foundations and the lottery and the participation in funded projects. Funds are held in reserve to cover any losses of income or for unforeseen expenditure.
## **Trustees and Officers**
Trustees: Sonia Jannette WEAVER-MALLION
Paul BURCHETT (resigned 6th December 2023)
Victoria Grace CHITTENDEN
Christopher William Maxwell WISE
Dr Andrew James ROBERTSON
Clive William BASSANT
Hannah Elizabeth TUTT
Chairman: Clive William BASSANT
Vice-Chairman: Hannah Elizabeth TUTT
Secretary: Sonia Jannette WEAVER-MALLION
Page 10
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Trustees' Report**
## **Structure, governance and management**
## **Nature of governing document**
The organisation is a charitable company limited by guarantee, incorporated on 4 August 2003 and registered as a charity on 1 December 2004. The company was established under a Memorandum and Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.
On 28 March 2022 the charity changed its name from Centre for Independent Living Kent Limited to Disability Assist for Independent Living Ltd.
## **Recruitment and appointment of trustees**
The directors of the company are also charity Trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association the number of Trustees must be not less than five. Trustees are appointed in accordance with the Memorandum and Articles of Association.
New Trustees are provided with an induction into the charity’s work and the duties and responsibilities of the Trustee Board.
## **Organisational structure**
The Trustee Board oversees the running of the charity. The CEO has day to day responsibility for the provision of services in line with the policies and plans agreed by the Board.
## **Relationships with related parties**
All Trustees give their time voluntarily and received no benefits from the charity. Any expenses reclaimed from the charity are set out in the notes to the accounts.
## **Risk management**
The Trustees conduct regular reviews of the major risks to which the charity is exposed. Where appropriate, systems or procedures are established to mitigate the risks the charity faces.
Page 11
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Trustees' Report**
## **Statement of Trustees' Responsibilities**
The trustees (who are also the directors of DISABILITY ASSIST FOR INDEPENDENT LIVING LTD for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Small companies provision statement**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006. The annual report was approved by the trustees of the charity on 13th November 2024 and signed on its behalf by:
........................................................... ........................................................... Victoria Grace CHITTENDEN Clive William BASSANT Trustee Trustee
Page 12
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Independent Examiner's Report to the trustees of DISABILITY ASSIST FOR INDEPENDENT LIVING LTD ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of DISABILITY ASSIST FOR INDEPENDENT LIVING LTD as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Page 13
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Independent Examiner's Report to the trustees of DISABILITY ASSIST FOR INDEPENDENT LIVING LTD ('the Company')**
......................................
Aims Accountants for Business New Stonehill Farm Stone Hill Road Egerton Kent TN27 9DU
13 November 2024
Page 14
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
3
Charitable activities
4
Other income
Total income
**Expenditure on:**
Charitable activities
5
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
14
**Note**
**Income and Endowments from:**
Donations and legacies
3
Charitable activities
4
Other income
Total income
**Expenditure on:**
Charitable activities
5
Total expenditure
Net (expenditure)/income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
14|**Unrestricted**
**funds**
**£**
35,245
148,616
672
184,533
(189,522)
(189,522)
(4,989)
839
(4,150)
98,380
94,230
**Unrestricted**
**funds**
**£**
36,064
148,616
366
185,046
(228,036)
(228,036)
(42,990)
(42,990)
141,370
98,380|**Restricted**
**funds**
**£**
82,335
-
-
82,335
(72,793)
(72,793)
9,542
(839)
8,703
9,011
17,714
**Restricted**
**funds**
**£**
61,496
-
-
61,496
(55,007)
(55,007)
6,489
6,489
2,522
9,011|**Total**
**2024**
**£**
117,580
148,616
672|
|---|---|---|---|
||||266,868|
||||(262,315)|
||||(262,315)|
||||4,553
-|
||||4,553
107,391|
||||111,944|
||||**Total**
**2023**
**£**
97,560
148,616
366|
||||246,542|
||||(283,043)|
||||(283,043)|
||||(36,501)|
||||(36,501)
143,892|
||||107,391|
The notes on pages 18 to 28 form an integral part of these financial statements.
Page 15
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 14.
The notes on pages 18 to 28 form an integral part of these financial statements. Page 16
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **(Registration number: 04854897) Balance Sheet as at 31 March 2024**
|**Note**
**Fixed assets**
Tangible assets
10
**Current assets**
Debtors
11
Cash at bank and in hand
12
**Creditors: Amounts falling due within one year**
13
**Net current assets**
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
14
**Unrestricted income funds**
Unrestricted funds
**Total funds**
14|**2024**
**£**
2,931
44,610
73,797
118,407
(9,394)
109,013
111,944
17,714
94,230
111,944|**2023**
**£**
1,579
47,824
66,477|
|---|---|---|
|||114,301
(8,489)|
|||105,812|
|||107,391|
|||9,011
98,380|
|||107,391|
For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 15 to 28 were approved by the trustees, and authorised for issue on 13 November 2024 and signed on their behalf by:
......................................... ......................................... Victoria Grace CHITTENDEN Clive William BASSANT Trustee Trustee
The notes on pages 18 to 28 form an integral part of these financial statements. Page 17
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **1 Charity status**
The charity is limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered office is: R&B Star Units 9 & 10 Nimbus Enterprise Park Liphook Way Allington Maidstone Kent ME16 0FZ
These financial statements were authorised for issue by the trustees on 13 November 2024.
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
DISABILITY ASSIST FOR INDEPENDENT LIVING LTD meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The charity is considered to be a going concern. The majority of the charity's expenditure is met from committed public sector funds, with additional funds raised from an ongoing programme of fundraising from trusts, foundations and the lottery and the participation in funded projects. Funds are held in reserve to cover any losses of income or for unforeseen expenditure.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Page 18
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Government grants**
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £200.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Page 19
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
## **Asset class**
Furniture & equipment
## **Depreciation method and rate**
10% reducing balance
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Trade creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **Financial instruments**
The Charity only has basic financial instruments (assets or liabilities).
Page 20
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **3 Income from donations and legacies**
|Donations and legacies;
Donations from individuals
Grants, including capital grants;
Grants
**Total for 2024**
**Total for 2023**
**4**
**Income from charitable activities**
Contract income
Contract income|**Unrestricted**
**funds**
**General**
**£**
1,858
33,387
35,245
36,064|**Restricted**
**funds**
**£**
-
82,335
82,335
61,496
**Unrestricted**
**funds**
**General**
**£**
148,616
**Unrestricted**
**funds**
**General**
**£**
148,616|**Total**
**funds**
**£**
1,858
115,722|
|---|---|---|---|
||||117,580|
||||97,560|
||||**Total**
**2024**
**£**
148,616|
||||**Total**
**2023**
**£**
148,616|
Page 21
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **5 Expenditure on charitable activities**
|**Note**
Office and premises costs
General running costs
Service delivery costs
Staff costs
**Total for 2024**
**Total for 2023**
**Total for 2023**|**Unrestricted**
**funds**
**General**
**£**
16,541
21,687
547
150,747
189,522
228,036|**Restricted**
**funds**
**£**
4,453
490
5,184
62,666
72,793
55,007
**Grant funding**
**of activity**
**£**
290,352|**Total**
**funds**
**£**
20,994
22,177
5,731
213,413|
|---|---|---|---|
||||262,315|
||||283,043|
||||**Total**
**expenditure**
**£**
290,352|
Of the unrestricted expenditure above the following costs were support costs;
Accountancy fees £6,703 (£2,592 March 2023)
Wages & salaries £4,949 (£2,211 March 2023)
## **6 Government grants**
Government Grants to assist in providing support to those who want to live independently and want to manage, monitor and pay directly for their own support and assistance requirements.
The amount of grants recognised in the financial statements was £30,034 (2023 - £45,746).
## **7 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
## **8 Staff costs**
The aggregate payroll costs were as follows:
Page 22
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
|**Staff costs during the year were:**
Wages and salaries
Social security costs
Pension costs
Other staff costs|**2024**
**£**
203,719
6,683
2,303
708
213,413|**2023**
**£**
174,851
(182)
2,678
11,183|
|---|---|---|
|||188,530|
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year was as follows:
|Employees|**2024**
**No**
12|**2023**
**No**
12|
|---|---|---|
No employee received emoluments of more than £60,000 during the year.
The total employee benefits of the key management personnel of the charity were £40,732 (2023 - £38,783).
Page 23
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **9 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **10 Tangible fixed assets**
|**10 Tangible fixed assets**|||||
|---|---|---|---|---|
|**Cost**
At 1 April 2023
Additions
At 31 March 2024
**Depreciation**
At 1 April 2023
Charge for the year
At 31 March 2024
**Net book value**
At 31 March 2024
At 31 March 2023
**11 Debtors**
Trade debtors
Prepayments
**12 Cash and cash equivalents**
Cash at bank
Short-term deposits||**Furniture and**
**equipment**
**£**
2,666
1,678
4,344
1,087
326
1,413
2,931
1,579
**2024**
**£**
61,766
(17,156)
44,610
**2024**
**£**
42,949
30,848
73,797||**Total**
**£**
2,666
1,678
4,344
1,087
326
1,413
2,931
1,579
**2023**
**£**
46,543
1,281|
|||4,344|||
|||1,087
326|||
|||1,413|||
|||2,931|||
|||1,579|||
|||**2024**
**£**
61,766
(17,156)
44,610
**2024**
**£**
42,949
30,848
73,797|||
|||||47,824|
|||||**2023**
**£**
6,301
60,176|
|||||66,477|
Page 24
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **13 Creditors: amounts falling due within one year**
|Trade creditors
Other taxation and social security
Other creditors
Accruals|**2024**
**£**
8,517
984
(264)
157
9,394|**2023**
**£**
5,261
3,230
(242)
240|
|---|---|---|
|||8,489|
## **14 Funds**
|**Unrestricted funds**
**_General_**
Unrestricted
**Restricted funds**
Access to Work
Ashford Borough Council
Colyer-Fergusson Charitable
Trust
Kent Community Foundation
University of Kent
Garfield Weston Foundation
Cobtree Charity Trust
**Total restricted funds**
**Total funds**|**Balance at 1**
**April 2023**
**£**
98,380
-
4,011
5,000
-
-
-
-
9,011
107,391|**Incoming**
**resources**
**£**
184,533
30,034
-
-
7,000
30,601
10,000
4,700
82,335
266,868|**Resources**
**expended**
**£**
(189,522)
(30,034)
(4,011)
(5,000)
(3,000)
(19,035)
(10,000)
(1,713)
(72,793)
(262,315)|**Transfers**
**£**
839
-
-
-
-
(839)
-
-
(839)
-|**Balance at**
**31 March**
**2024**
**£**
94,230
-
-
-
4,000
10,727
-
2,987|
|---|---|---|---|---|---|
||||||17,714|
||||||111,944|
Page 25
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
|**Unrestricted funds**
**_General_**
Unrestricted
**Restricted**
Access to Work
Ashford Borough Council
Colyer-Fergusson Charitable Trust
Medway Council Medway Together
**Total restricted funds**
**Total funds**|**Balance at 1**
**April 2022**
**£**
141,370
-
-
-
2,522
2,522
143,892|**Incoming**
**resources**
**£**
185,046
33,263
4,983
5,000
18,250
61,496
246,542|**Resources**
**expended**
**£**
(228,036)
(33,263)
(972)
-
(20,772)
(55,007)
(283,043)|**Balance at 31**
**March 2023**
**£**
98,380
-
4,011
5,000
-|
|---|---|---|---|---|
|||||9,011|
|||||107,391|
The specific purposes for which the funds are to be applied are as follows:
## **Access to Work**
The grants were from a government programme to help disabled people stay in work. The funds were used for support costs.
## **Ashford Borough Council**
The grant was awarded by the Welfare Advisory Group towards the costs of a project to support people in Ashford with claims for Personal Independent Payment (PIP), Employment and Support Allowance (ESA) claims, assessments and support at tribunals, providing tailored, one-to-one practical help with form filling, support to prepare for an assessment and support during that assessment if needed. The grant was spent on staff and delivery costs.
## **Colyer-Fergusson Charitable Trust**
The grant was awarded as a Stabilising Grant towards back office costs including CEO's salary, to enable the charity to develop new ideas and relationships, champion disability, mentor the staff team and help to secure funding for long term sustainability. The grant was spent on staff costs.
## **Kent Community Foundation**
The funds were awarded from the Foundation’s Annual Application Route and contribute to the charity’s running costs. The funds comprise two grants of £3,000 from the Lawson Endowment for Kent and £4,000 from the Vulnerable Adults Fund. The grant was spent on core running costs and spend will be completed in 2024/2025.
## **University of Kent**
Page 26
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
The funding is for a research fellowship by Sophie Fournel, CEO, to work on “An exploratory study into how Adult Social Care can better support adults with Multiple Sclerosis to access employment in Kent.”. The Fellowship is part the Kent Research Partnership, funded from the National Institute for Health and Care Research. Funds were spent on staff, research and office costs and the work continues into 2024/2025. The transfer relates to the purchase of a fixed asset.
## **Garfield Weston Foundation**
The grant was used to contribute to the charity’s core operating costs.
## **Cobtree Charity Trust**
The grant was used to deliver advice sessions in Maidstone to help disabled adults to secure benefits that they are entitled to. The grant was spent on staff and delivery costs.
## **15 Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets
**16 Analysis of net funds**
Cash at bank and in hand
Net debt||**Unrestricted**
**funds**
**General**
**£**
2,931
100,693
(9,394)
94,230
**Unrestricted**
**funds**
**General**
**£**
1,579
105,290
(8,489)
98,380
**At 1 April**
**2023**
**£**
66,477
66,477|**Restricted**
**funds**
**£**
-
17,714
-
17,714
**Restricted**
**funds**
**£**
-
9,011
-
9,011
**Financing cash**
**flows**
**£**
7,320
7,320|**Total funds at**
**31 March**
**2024**
**£**
2,931
118,407
(9,394)|
|---|---|---|---|---|
|||||111,944|
|||||**Total funds at**
**31 March**
**2023**
**£**
1,579
114,301
(8,489)|
|||||107,391|
|||||**At 31 March**
**2024**
**£**
73,797
73,797|
Page 27
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
|Cash at bank and in hand
Net debt|**At 1 April**
**2022**
**£**
143,830
143,830|**Financing cash**
**flows**
**£**
(77,353)
(77,353)|**At 31 March**
**2023**
**£**
66,477|
|---|---|---|---|
||||66,477|
Page 28
## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Statement of Financial Activities by fund for the Year Ended 31 March 2024**
## **Unrestricted Funds**
|**Income and Endowments from:**
Donations and legacies
Charitable activities
Other income
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net expenditure
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**Unrestricted**
**Funds**
**2024**
**£**
35,245
148,616
672
184,533
(189,522)
(189,522)
(4,989)
839
(4,150)
98,380
94,230|**Total**
**Unrestricted**
**Funds**
**2023**
**£**
36,064
148,616
366|
|---|---|---|
|||185,046|
|||(228,036)|
|||(228,036)|
|||(42,990)
-|
|||(42,990)
141,370|
|||98,380|
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## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Statement of Financial Activities by fund for the Year Ended 31 March 2024**
## **Restricted Funds**
|**Restricted Funds**|||
|---|---|---|
|**Income and Endowments from:**
Donations and legacies
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**Restricted**
**Funds**
**2024**
**£**
82,335
82,335
(72,793)
(72,793)
9,542
(839)
8,703
9,011
17,714|**Total**
**Restricted**
**Funds**
**2023**
**£**
61,496|
|||61,496|
|||(55,007)|
|||(55,007)|
|||6,489
-|
|||6,489
2,522|
|||9,011|
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## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2024**
|**Income and Endowments from:**
Donations and legacies (analysed below)
Charitable activities (analysed below)
Other income (analysed below)
Total income
**Expenditure on:**
Charitable activities (analysed below)
Total expenditure
Net income/(expenditure)
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2024**
**£**
117,580
148,616
672
266,868
(262,315)
(262,315)
4,553
4,553
107,391
111,944|**Total**
**2023**
**£**
97,560
148,616
366|
|---|---|---|
|||246,542|
|||(283,043)|
|||(283,043)|
|||(36,501)|
|||(36,501)
143,892|
|||107,391|
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## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2024**
|**_Donations and legacies_**
Appeals and donations
Corporate Appeals and donations
Access to Work income
Access to Work income
Advocacy income
Grants received
Grants received
Other contract income
Other contract income
**_Charitable activities_**
KCC Contract Income
**_Other income_**
Other income
**_Charitable activities_**
Wages and salaries
Wages and salaries
Staff NIC (Employers)
Staff NIC (Employers)
Staff pensions (Other) - pension scheme 1
Staff pensions (Other) - pension scheme 1
Staff training
Staff training
Staff welfare
Travelling
Insurance
Telephone and fax
Office expenses
Office expenses
Computer software and maintenance costs
Computer software and maintenance costs
Printing, postage and stationery|**Total**
**2024**
**£**
1,858
-
-
30,034
27,087
6,300
52,301
-
-
117,580
148,616
148,616
672
672
(141,543)
(62,176)
(6,683)
(3,129)
(2,303)
(928)
(218)
(490)
-
-
(1,819)
(2,666)
(547)
(490)
(3,527)
(321)
(575)|**Total**
**2023**
**£**
1,785
750
26,779
33,263
7,750
-
9,983
(1,000)
18,250|
|---|---|---|
|||97,560|
|||148,616|
|||148,616|
|||366|
|||366|
|||(137,539)
(37,312)
182
(594)
(2,678)
(278)
(993)
-
(201)
(9,989)
(1,463)
(2,439)
(499)
-
(5,011)
-
(448)|
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## **DISABILITY ASSIST FOR INDEPENDENT LIVING LTD**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2024**
|Subscriptions
Travel and subsistence
Travel and subsistence
Advertising
Advertising
Accountancy fees
Legal and professional fees
Legal and professional fees
Bank charges
Depreciation of office equipment|**Total**
**2024**
**£**
-
(7,779)
(685)
(175)
(75)
(6,703)
(14,592)
(4,499)
(66)
(326)
(262,315)|**Total**
**2023**
**£**
(875)
-
(880)
(41)
(1,334)
(2,592)
(63,157)
(14,609)
(117)
(176)|
|---|---|---|
|||(283,043)|
This page does not form part of the statutory financial statements. Page 33