Charlty reglstratlon numb8r1108208
Company reglstretlon number 05341966 (England and Wales)
ACCESSIBILITY POWYS LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
RCHII

ACCESSIBILIPI POWYS LTD
CONTENTS
Page
T¥uslee5' repo¢1
Independent examiner's report
S18tement of financial aclivilies
Balance sheet
Noles to the flnanclal slalements
9-18

ACCESSIBILITY POWYS LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees. who are directors lor the purposes of company law, present the annual report together wlth Ihe financial
stalemenls of the charitable company for Ihe year ended 31 March 2024.
Oblectlves and aciEvllles
Oblects andalms
The Charity's objeclives are to reliev8 the needs of dlsabled people, in particular, bul not exclusively, through the
provision of informalion, Iraining and advice. Accessibility Powys does this through casework and advocacy,
facllitation of disabled people's Access Groups and though ils digital inclusion project. Support, information, Iralnlng
and advice may be offered lo disabled people and their families and lo the businesses and organisalions Ihat work
with andlor provide services lo them.
ObJ8cllves. str8f8g18S 8ndactiwties
In this Financial Period, Accessibility Powys I'the Charity'} continued lo adapt and devèlop in response lo the needs
of disabled people, including those conlinuing lo arise from the cosl of living crisis.
Powys County Council whilst coming out of ils business continuity plan through the financial period., pressure on
resources slill had a profound impact on services available lo disabled people.
Th8 housing support granl from Powys County Council, has enabled th8 charity's digital inclusion project lo develop.
The close partnership with Powys Libraries Service again this year has enabled us together to continue lo offer a
devlce loan scheme wllh devices suitable for those wilh exlra accessibility needs. Tog81her we utlllze giftlng of both
data and devices supported by Ihe Good Things Foundation. Oui support not only includes the provision of data bul
assislance with Conneclivily in the home and alternative solutions. Most who are new to technology or have access
needs requlre the ongoing help and support to gel onllne. The majority of other services offer telephone support
only, the library can now provide Ihis supporl face to face for those who can access their local library, however for
most vulnerable in our sociely, who cannot gel oul inlo their communities we are one of very few organizalions that
offer Ihis support on an outreach basis to people in Iheir own homes.
We secured a two year Nation81 Lotlery Cost of Living grant which wlll enable us lo continue to help plug the gap In
seNices and affordable solutions.
From November 2023 we started a new 18 month project, funded by Social Value Development Fund administered
by PAVO- Skills Shawe- Empowering the disabled volunteer.
We aim to work closely wllh the nelwork of volunleer centre delivery partners, promoting Ihe skills of people with
disabilities, and the polenlial benefits of securing them as volunleers.
This year we were successful In obtalning the Lloyds Foundation DPO fundlng, an unreslricled fund for DPO'S led by
and working wilh disabled people. Worklng directly wlth Deaf and Disabled people over Ihe long term to support
them lo have more choice and control over Iheir lives, access their rights and entillements and challenge the barriers
they face. This lund has also allowed us lo access development services lo start the grouTbd work for improving the
charlly for many years to come.
We have conlribuled lo the delivery ol the numeracy levelling up agenda, through the ofler BSL Numeracy Sessions
In conjunclion wlth our Powys Counly Councll cullural services partners.
In line with our charitable aims we have continued to undertake case work & informal I non-statutory advocacy,
working alongside dSs8bled people and seNice providers lo address situations where people are nol receiving the
support and services they need. Our caseworf< includes work with beneficiaries who have parlicularly complex
needs &lor are struggling lo access the seNlces they need. The work ranged from work arourbd educalSon servlces,
housing, social care needs, medical needs, financial needs, social isolation. This has included intensive work to
slabilise and move on some complex cases enabling the individuals lo be heard and live as independenl and fulfilled
lives as possible.
Enquiries and requests for access advlce on the physical envlronmenl continue lo grow, we support Ihese where
capacity allows, Iravelling to all areas of Powys. The Awards for All funding from National Lottery allows us lo
continue lo support Ihis.
This flnancial year we were able lo find an affordable base in the hope we can conlinue and further our drop-in
sessions & demo the equipment we have lo help the Ilves of our beneficiaries.

ACCESSIBILITY POWYS LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The b08rd has been strenglhened with the recruitmenl of a new Iruslee from April 2023. We would like to expres5
our Ihanks lo Kathryn Brooks for supporting the board throughout this period.
We would like lo thank all those who have supported us financlally and though parlnerships enabling us to fulfil our
charitable aims. We look foNard to their continued support and welcom8 new opportunities lo conlinue lo
strengthen Ihe charily and ils offer.
Publlcb8n8fit
The lyuslees confirm that they have complled with the requirements of secllon 17 of the Charltles Act 2011 to have
due regard lo Ihe public benefit guid8nce published by Ihe Charity Commission for England and Wales,
Flnandal revl8W
PolKyon reseryes
It is the policy and alm of the charity lo maintain unreslricled funds, which are Ihe free reseNes of the charity, al a
level which is approxlmately six months unreslricled expenditure. which equates lo approxlmalely £71,000. This
provides suffici8nt funds to cover management and administration and support costs. At the balance sheet date, the
free reseNes amounled to £85,936.
Plans for fvlur8 P8ri0ds
Alms 8ndkey 0¥￿1￿49$ forfvlumperfods
Organisalional development and resilience building in the charily is Ihe focus next year. The development and
strengthening of our board, along wlth staff welfare is a prforfly.
We will be working with the Lloyds Foundalion Ihrough ils development programmes and access lo specialisl
advisors to produce a new flve year strategy and associated plans focusing on a sustainable future.
We are worklng wlth partners and other agencies lo develop our offer and new chargeable I commlssionable
bespoke servlces. Thls wlll be the groundwork for the development of a new long term strategy.
We alm to secure our new premises as a demonslralion hub lor Ihe digilal solullons we loan beneficiarles, enabling
them lo lead better Ilves.
We will continue wilh our digital inclusion work, hope lo re-eslablish the Access Groups, and lo continue with our
casework and advocacy. We are also keen to remain agile and to meet unmet need particularly around soclal
isolalion, We aim lo build inclusion aclivilies such as volunteering and supported volunteering. We will also continue
lo work lo better understand whal matters to disabled people and what are the barriers.
Thè small size of the team and the limited funding we receive is acknowledged as a key risk lo Ihe Charity and as
such we will seek to secure addillonal fundlng wilh a view to bulldlng the infrastructure requlred to lake the
organisation fO￿ard and lo build upon our existing offer.

ACCESSIBILITY POWIS LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Referen¢8 and Admln15tr8llve Detslls
Charity Regislration Number..
1108208
Company Regislralion Number:
05341966
The charily is incorporated in Wales.
Regislered Office-.
Unlt 201
Ystradgynlais Workshops
Trawffordd Road
Yslradgynlais
SA9 1BS
Independent Examiner.
RCH Accounl8nls Limited
Chartered Accountants
Wellfi8ld House
Temple Sireel
Llandrlndod Wells
LDI 5HG
Trustees and officers
The Ifuslees and officers serving duiing the year and since the year end were as follows;
J H Davies
ACDrew
N A Flelcher (appointed 24 April 2023}
A Jones
T L Shaip
Trustees..

ACCESSIBILITY POWYS LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, govern8nc8 and management
Natufft ofgov8mlng docun78nt
Accessibility Powys is a regislered charity and a company limited by guarantee. Th6 maximum liability of each
member is limited to 1 pound. Accessibility Powys is governed by ils Memorandum and Articles of Association.
Accessibility Powys was incorporated as a Company Limited by Guarantee on 25 January 2005. The Charily
commenced oper8lions in 2005.
Recni1ln￿nt8ndappolnfM8ntoIlruS18eS
Trustees, who are also Dlreclors of the Company, are recruited from the community and appolnted by the board of
truslees. As a Disabled Person's Organisation {Ihat is an organisalion that is conlrolled by people with disabililyl 81
least 5110 of the board musl be people with a disability
Inducllon 8ndtr8lnlng oflmstees
N8wly appointed Trustees are provided with an induction lo Accessibility Powys and to the requirements and
respon5ibilitiès of being a trustee.
Org8nl&glionalslnKIurn
Accessibility Powys is governed by ils Truslee Board whlch is re5ponslble for selllng ihe sliateglc direction of the
organisation and the policy of the Charity. The Truslees carry the ullimale responsibility for the conduct of
Accessibility Powys and for ensuring that the charity salisfies ils legal and contraclual obligalions. Trustees meet as a
minlmum quarterly and delegate the day-lo-day operatlon of the organlsation to senior management.
Rel8llonships wi'lhrelaledparties
The Charily co-operates and lialses with a number of olher seNices, local charilies and soci81 services departments
on beh81f of clienls. Where one of the Irustees holds the poslllon of trusleeldlreclor of another charity Ihey may be
involved in discusslons regarding that olher charlty but not in the ullimale decision-making process.
MaJorrtsk$ 8ndm8n8gem8ntof t1￿ rfsks
Accessibility Powys has a risk management strategy and risk register agreed by the Trustee Board to monitor and
miligale risk. The charity also holds relevant insurance policies.
Flnanclal Inslwm8nts
Objecbves 8ndpolicles
The charity's aclivilies expose it lo a number of financial risks including credit risk, cash flow risk and liquidity risk.
The use of linancial derivatives is governed by Ihe charity's policies approved by Ihe board of trustees, which provlde
written princlples on the use of flnanclal derivatlves to manage these risks. The charity does not use derivative
financial inslrumenls for speculative purposes.
Gash flowrfsk
The charity's actlvlties expose il prlmarlly lo Ihe flnancial risks ol changes in foreign currency exchange rates and
interest rates, The charity uses foreign exchange forward conlracts and inteiest rale swap conlracls lo hedge these
exposures.
Interesl bearing assets and liabilities are held at fixed rale lo ensure cerlainty of cash flows.
Crndltrfsk
The charity's principal financial assels are bank balances and cash, Irade and oiher receivables, and inveslments.
The charily's credit risk Is primarily attributable lo ils trade receivables. The amounls presenled in the balance sheet
are net of allowances for doubtful receivables. An allowance for Impalrmenl is made where there is an identified loss
event which, based on previous experience, is evidence of a feduclion in the recoverability of the cash flows.

ACCESSIBILITY POWYS LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The credit rlsk on Ilquld funds and derivative financial instwments is limited because the counterparties are banks
wilh high credit-ralings assigned by international credit-rating ag8ncles.
The charily has no significant concentration of credit risk, with exposure spread over a large number of counterparties
and cuslomers.
Llquldltyrfsk
In order lo maintain liquidity lo ensure Ihat sufficienl funds are available for ongoing operations and lulure
developments, the charity uses a mixlure of long-term and shorl-term debl finance.
Further delails regardlng liquldily risk can be found in the Statemenl of accounting policies in the linancial
slalements.
Stslement of Trustses Responslbllltles
The Iruslees (who are also the directors of Accessibility Powys Lid for the purposes of company law) are responsible
for preparing the Irustees, report and the financial slalemenls In accordance wilh Ihe United Kingdom
Accounllng Slandards (United Kingdom Generally Accepted Accounllng Practice) and applicable law and
regulations.
Company law requir8s the trustees to prepare financlal statements for each financial year. Und&r company law the
trustees must not approve the financial statements unless they are satisfied that they glve a Irue and fair view of the
state of 8ffalrs of the charitsble company and of its incoming resources and application of resources. Including Its
income and expenditure, for that period. In preparing Ihese financial statements, the Irusle8s are required lo..
selecl suitable accounting pollcies and apply ihem consislently:
obSe￿e the methods and princlples In the Charities SORP.,
make judgements and estimates Ihat are reasonable and prudent..
stale whelher applicable UK Accounting Slandards have been followed, subject to any m81erial departures
dlsclosed and explalned in the financial stalemenls. and
prepare Ihe financial slalements on the going concern basis unless it is inapproprialo to presume that ihe
charitable company will continue in businegs.
The trustees are responsible for keeping adequate accounting records that are sufficient lo show and explain the
ch8rilable company's Iransacllons and disclose with reasonable accuracy at any time the financlal poslllon of the
charStable company and enable Ihem to ensure Ihat the flnancial statement8 comply with the Companles Act
2006. They are also respDnsible for safeguarding the asset5 of the charilable company and hence for taking
reasonable sleps for the preventlon and detection of fraud and other irregularilles.
The annual report was approved by the Iruslees of the charlly on 12 November 2024 and slgned on Ils behalf by,.
N Fletcher
Trustee

ACCESSIBILITY POWYS LTD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ACCESSIBILITY POWIS LTD
I report to the trustees on my examination of the financlal statements of Accessibility Powys Ltd (the charity) for the
year ended 31 March 2024.
Responslbllltles and basls of report
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companie5 Act 2006 (the 2006
Act).
Having satisfied mys8lf Ihal the financial statements of the charity are not requlred lo be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's
financial statements carried out under section 145 of the Charities Act 2011 (Ihe 2011 Act). In carrying out my
examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b)
ofthe 2011 Act.
Ind8P8ndent examlnerfs stst8ment
I have completed my examination. I confirm that no matters have come to my attention in conneclion with the
examination giving me cause to belleve that in any material respecl..
accounting rocords were not kept in respect of the charity as required by section 386 of the 2006 Act. or
the financial statements do not accord with those records,. or
Ihe financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other
than any requirement Ihat the accounts glve a true and fair view which is not a matter considered as part of an
independènt examination; or
the financial statements have nol b88n prepared in accordance with the m8thods and principles of the
Statement of Recommended Practice for accounting and reportlng by charities applicable to charities preparing
their accounts In accordance with the Financlal 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 wilh the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements lo be reached.
fft.L.f4
RCH Accountsnts LlmSted
M L Bam8s FCA FCCA
Wellfield House
Temple Streel
Llandrindod Wells
Powys
LD15HG
Dated.. 12 November 2024

ACCESSIBILITY POWYS LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricled Restricted
funds
funds
2024
2024
Total Unrestrfcted Rostrlcted
fvnds
funds
2023
2023
Total
2024
2023
Not8S
Income from:
Donallons and legacles
Investments
46,870
192
145,889
192,759
192
17,270
47
144,088
161,358
47
Total Income
47,062
145,889
192.951
17,317
144,088
161,405
Charllable acllvllles
25,184
145,436
170,620
4,396
150,644
155,040
N8t Income
21,878
453
22,331
12,921
16,556)
6,365
Transfers between
funds
{861
86
Net movement In funds
21,878
453
22,331
12,835
(6,470)
6,365
Reconclllatlon of funds:
Fund balances al 1 April 2023
85,938
30,008
115.946
73.101
36,478
109,579
Fund b8lance8 at 31 March
2024
107,816
30,461
138,277
85,936
30,008
115,944
The stalemenl of financial aclivities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

ACCESSIBILITY POWYS LTD
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Current 8ss8ts
Debtors
Cash at bank and in hand
10
32,054
108,602
15,321
103,158
140,656
118,479
Creditors: amounts falllng due wllhln on8
year
11
2,379
2,535
Net current assets
138,277
115,944
The funds of the charlty
Restricted income funds
Unreslricted funds
13
30,461
107,816
30,008
85,936
138,277
115,944
The company is enliiled to the exemption from the audit requirement conlained in seclion 477 of the Companies Act
2006, for the year ended 31 March 2024.
The directors acknowledge their responsibllltles for complying wllh the requirements of the Companies Act 2006
with respect lo accounting records and Ihe preparation of financial statements.
The members have not required the company to obtain an audit of Sts financial slalemenls for th6 year in question in
accordance wilh seclion 476.
These financial statements have been prepared in accordance with the provisions applicable lo companies sublect
to the small companies regime.
The financial slalemenls were approved by the trustees on 12 November 2024
N Fletcher
Trust88
Company regislralion number 05341966 (England and Wales)

ACCESSIBILITY POWYS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
A¢￿Unting pollcles
Chartty Infomi8tlon
Accessibility Powys Ltd is a private company limited by guaranlee incorporated in England and Wales. The
regislered office is Unil 201, Ystradgynlais Workshops, Trawsflordd, Yslradgynlais, SA9 1 BS.
1.1 ACCOUn￿ng conv8ntlon
The financial slatements have been prepared in accordance with the charily's Igoverning documenll, the
Companies Act 2006, FRS 102 "The Financial Reporting Slandard applicable in the UK and Republic ol
Ireland" {"FRS 102.1 and the Charities SORP "Accounting and Reporting by Charities: Sialement ol
Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" {effective 1 January 2019). The
charity is a Public Benefii Entity as defined by FRS 102.
The chaiity has taken advantage of the provisions in the SORP for charities not to prepare a Statemenl of
Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amDunls in these financial stalements are rounded lo th8 nearesl £.
The financial statements have been prepared under the historical cost conventlon. The princlpal a¢¢ounllng
polScies adopted are set out below.
1.2 Golng concem
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources lo conllnue in operational existence lor the foreseeable future. Thus the Iru5tees
continue to adopt the going concern basis of accounting in preparing the linancial slalements.
1.3 Ch8rsiabl8 fijnds
Unreslricled funds are available for use al the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject lo specific conditions by donors or granlors as to how Ihey may be used. The
purposes and uses of Ihe restrlcled funds are set out in the noles to the financial stalemenls.
Endowment funds are subject to specific condilions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally enlilled lo il after any performance conditions have been mel,
lh8 amounls can b8 measured reliably, and it is probable that income will be received.
Cash donalions are recognised on receipt. Olher donations are iecognised onco the charily has b8en notified
of the donalion, unless perfDimance conditions require deferral of the amount. Income tax recoverable in
relation lo donations received under Glft Aid or deeds of covenant is recognised at the time of Ihe donation.
Legacles are recognised on receipt or othemlse if the charlty has been notilied of an impendlng distribution,
Ihe amount is known, and receipt is expected. If the amount is not known, the legacy Is treated as a contingent
asset.

ACCESSIBILITY POWYS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounllng policies
1.5 Expendllur8
Expendilure is recognised once there is a legal or constructive obllgalion lo transfer economic benefit lo 8 third
party,11 is probable Ihal a transfer of econom1¢ benefits will be required in selllemenl, and the amount of the
obligation can be me8sured reliably.
Expenditure is classified by 8clivily. The costs of each acliviiy are made up of Ihe total of direct costs and
shared costs, Including supporl costs involved in undertaking each aclivily. Direct costs altribulable to a single
aclivity are allocated directly lo thal aclivity. Shared costs whlch contribule to more Ihan one aclivily and
support costs which are not atlribulable to a single activlly are apportioned between those aclivliies on a basls
consislent with the use of resources. Centr81 staff cosls are allocated on the basis of time spent. and
deprecialion charges are allocated on Ihe portion of the asset's use.
1.6 Cash and cash equlvalents
Cash and cash equivaler)Is include cash In hand, deposits held al call wlih banks, other short-term liquid
Investments with original malurlties of three months or less, and bank overdrafls. Bank overdrafls are shown
wlthln borrowlngs in current Ilabilllies.
1.7 Flnanclal Instruments
The charlly has elected lo apply the provisions of Sectlon 11 'Basic Flnancial Instruments, and SeclSon 12
'Olher Flnanclal In51rumenls Issues, of FRS 102 to all of Ils flnanclal Inslrumenls.
Financial instrumenls are recognised in Ihe charily's balance sheel when the charity becomes parly lo the
conlraclual provisions of the instrument.
Financial assels and liabilities are offset, with the nel amounts presenled in Ihe linancial slalemenls, when
there is a legally enforceable righl to set olf the recognised amounts and there is an intention to sellle on a net
basls or lo realise Ihe asset and setile the liabllily simultaneously.
B8slcfln8ndalassets
Basic financlal assets, which include debtors and cash and bank balances, 8re inilially measured at
Iransaction prlce including transaction costs and are subsequently carried at 8mortised cost using the effective
Interest method unless the arrangement constitutes a linancing Iransacllon, where the llansaclion is
measured at the present value of Ihe fulure receipts discounted al a market rale of Interest. Financial assets
classified as receivable wilhln one year are not amortised.
B8$1¢ ffn8nc181118bilhies
Basic financial liabilities, including credllors and bank108ns are inilially recognised al transaction price unless
the arrangement conslitules a financing transaction, where the debt instrument is measured al the presenl
value of the future payments discounted al a market rale of interest. Financial liabilities classlfied as payable
within one year are nol amoriised.
Debt instruments are subsequently carried al amorlised cost, using the effeclive inleresl rale melhod.
Trade credltors are obligations to pay for goods or servlces thal have been acquired in the ordinary course of
operallons from suppliers. Amounts Payable are classllied as currenl Ilabilities if payment is due wilhln one
year or less. If not, they are presented as non-currenl Ilablllties. Trade creditors are recognised inilially at
Iransacllon price and subsequenlly measured al amortised cost uslng the effeclive Inlerest method.
D8r8cognilion offfn8nGl81118bi/itos
Financlal Ilabllitles are derecognised when Ihe charlty's contractual obllgalions expire or are discharged or
cancelled.
10-

ACCESSIBILITY POWYS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcles
1.8 Employee ben8fits
The cost of any unused hollday enllllement is recognlsed In the perlod in whlch the employee's seNlces are
recelved.
Termin81ion benefits are recognised immediately as an expense when the charity is demonstrably commilted
lo lerminate the employmenl of an employee or lo provide leminalion benefils.
1.9 Rellrèment b8n8fits
Payments lo defined conlribution reliremenl benelil schemes are chargèd as an expense as Ihey fall due.
Crltlcal ac￿unI[ng estlmates and Judgements
In the applicatlon of the charity's accounting pollcies, the trustees are requlred to make Judgements, eslimales
and assumptlons aboul the carrying amount of assets and liabilities thal are not readlly apparent from olher
sources. The estimates and associated assumptions are based on hislorical experience and other factors Ihat
are considered to be relevant. Actu81 results may dlffer from these eslimales.
The eslimales and underlying assumptions are reviewed on an ongoing basls. Revisions to accounting
eslimales are recognised in the period in which the estimate is revised where the revision affecls only that
period, or in the perlod of the revlslon and future periods where the revislon affects both current and future
periods.
Income from donallons and leaacles
Unrostsicted Restrfcl8d
funds
ftjnds
2024
2024
Total Unre$tii¢ted R8strfct8d
funds
funds
2023
2023
Total
2024
2023
Donailons
Granls
1,870
45,000
1,870
190,889
2,090
15,180
2,090
159,268
145,889
144,088
46.870
145,889
192,759
17,270
144,088
161,358

ACCESSIBILITY POWYS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Incoma from donations and leuaci8S
Unreslrfc18d Restricted
fijnds
funds
2024
2024
Tolal Unr8Strfct8d R8Strlct8d
nds
nds
2023
2023
Total
2024
2023
Grants
Powys County Council
Houslng Support Grant
Nalional Lollery
PAVO
PCC Shared Prosperity
Fund
PCC UK CRF Dlgllal Hub
PAVO UKCRF Locality
Grant
Edward Gosling
PCC Shared Prosperity
Fund Dlgital Hub
National Insurance
EmploymentAllowance
Lloyds Bank FoL¢ndation
Powys Shared Prosperlty
Fund- Numbers Up
68,000
46,788
27.301
68,000
46,788
27,301
68,000
45,720
16,993
68,000
45.720
17,173
180
200
3,802
200
3,802
9,373
9,373
5,000
5,000
15,000
15,000
5,000
5.000
5.000
25,000
5.000
25,000
5,000
5.000
3,800
3,800
45,000
145,889
190,889
15,180
144,088
159,268
Incom8 from Inv8Stm8nts
Unrestrlcted Unr8Strtcted
funds
funds
2024
2023
Inlerest recelvable
192
47
12

ACCESSIBILITY POWYS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Expendlture on charitabl8 8Ctivitles
Charftabl8
Charflabl8
expenditure expendtiure
2024
2023
Direct costs
Staff costs
Direct cosls
103,969
34,332
81,450
38,921
138,301
120,371
Share of support and Govemance costs (see note 6)
Support
Governance
30,519
1.800
32,861
1,808
170,620
155,040
Analysis by fvnd
Unreslricled funds
Reslricled funds
25,184
145,436
4,396
150,644
170,620
155,040
Support costs allocat8d to actlvltl8S
Total
2024
Total
2023
Establishment costs
Office expenses
Prinling,post8ge and slalionery
Travel and subsistence
Training
AccoLtntancy
Adv8rlising
Bank charges and Inleresl
Professional fees
Governance
4,421
1,856
217
8,549
1,230
913
4,935
66
8,332
1,800
3,872
1,696
9,763
180
624
5,400
60
11,266
1,808
32,319
34,669
13-

ACCESSIBILITY POWYS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Support costs allocated to activit188
2024
2023
Gov8mance costs compdse,,
Independant examiner lees
Trustees expenses
1,800
1,770
38
1,800
1,808
Trustee5
None of the Iruslees lor any persons connected with them} received any remuneration or benefits from Ihe
charity durir)g the year other than dlrecl relmbursed expenses of £38.
Employees
The average monthly number of employees during the year wa5-.
2024
Number
2023
Number
Average staff numbers
Employment costs
2024
2023
Wages and salaTles
Social security costs
Olher pension costs
94,778
7,298
1,893
77.861
1,521
2,068
103,969
81,450
There were no employees whose annual remuneralion was more than £60,000.
Remun8ratlon of key management personnel
The remuneration of key management personnel was as follows..
2024
2023
ChSef executive officer- tolal employee beneflls
33,712
33.712
Taxatlon
The charity is exempt from laxalion on ils aclivilies because all ils income is applied for charitable purposes.
14-

ACCESSIBILITY POWYS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
10 Debtors
2024
2023
Amounts falllng du8 w51hln on8 year:
Trade debtors
Prepayments and accrued income
17,000
15,054
200
15,121
32,054
15.321
11 Credltors: amounts falllng due wllhln one year
2024
2023
Trade creditors
Accruals and deferred income
180
2,199
2,535
2,379
2,535
12 Retirement b8n8fit sthemes
2024
2023
Defined contrfbutlon Schemes
Charge lo profit or loss in respect of defined conlribulion schemes
1,893
2,068
The charity operates a defined contributlon pension scheme for all qualifylng employees. The assets of the
scheme are held separately from those of the charSty in an independently administered fund.
15-

ACCESSIBILITY POWYS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
13 Resiricted funds
The reslricted funds of the charily compris6 the unexpended balances of donations and grants held on trust
subject to specific condilions by donors as to how they may be used.
At 1 Aprll 2023
Incomlng
resources
Resources
expended
Transfers At 31 March
2024
Sports Powys Communily
Chest
PAVO SVDF
Data Project
Powys CC UK CRF Digital Hub
Powys CC Housing Support
Grant
National Lottery Community
Fund
National Lottery Awards for All
National Lottery COL
Powys CC Shared Prosp6rily
Fund - Numbers Up
1,270
1,270
5,121
155
1,642
27,301
(22,180)
155
1,642
68,000
(68,000)
26,941
{26,948)
{1,5001
123,126)
(7)
8,200
13,962
9,700
37,088
3,800
(3,682)
118
30,008
145,889
1145,436)
30,461
Prevlous year:
At 1 Aprll 2022
Incomlng
r8sources
Resources
exp8nded
Transfers At 31 March
2023
Sports Powys Community
Chest
PAVO SVFD Fund
Data Project
Powys CC UK CRF Digilal Hltb
Powys CC Houslng Support
Grant
National Lotlery Community
Fund
Powys CC Shared Prosperity
Fund
PAVO UKCRF Locality Grant
1,270
1,270
16,993
(16,993)
155
1,642
155
1,642
3,802
(3,802)
68,000
(68,086)
86
33,411
45,720
{52,190)
26,941
200
9,373
(200)
19,3731
36.478
144,088
(150,6441
86
30.008
16-

ACCESSIBILITY POWYS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
13 Reslrlctad funds
The specilic purpose5 for which the funds are lo be applied are as follows..
Sports Powys Communlty Ch88t - funding lo organise walking football sessions in Brecon for people with
disabilitles, including Ihe cost of coaching and equipment, funding has been rolled over until it is safe lo
operale such sessions in Ihe lighi of Covid19 restriction.
PAVO Soclal Value Forum Development Fund- Skill Sharing for all - empowering disabled volunleers.
Dala Project- lowards data for clients.
Powys CC UK CRF Dlgltal Hub - funding towards joint work on Ihe UK CRF Digital Community Hubs Prolect.
Powys County Coundl Houslng Support Grent- speclalisvsupport and digilal inclusion.
Natlon81 Lottery Communlty Fund - People and Places - funding towards the digilal inclusion prolect.
Natlonal Lottery Awards For All- Improving access
Natlon81 Lottery COL- People and places- supporting disabled people traverse the Cost of Livlng crisis
Powy8 CC Shared Prosperfty Fund NumberJ up- lo support inclusive numeracy activities in Libraries.
PAVO UKCRF Locallty Gr8nt- funding towards a scoping exercise inlo inequalilies ol access within Powys
14 Unrestrlcted funds
The unreslricted funds of the charity comprise the unexpended balances of donations and granls which ere
not subject lo specific condilions by donors and grantors as to how they may be used. These include
designated funds which have been sel aside out of unrestricted funds by Ihe trustees for specific purposes.
At 1 Aprll 2023
Incomlng
resources
Resourc8S
expended
Transfer8 At 31 March
2024
General funds
85,938
47,062
125,184)
107,816
Pr6vlous year:
At1 Aprl12022
Incomlng
tesources
Resources
expended
Transfers At 31 March
2023
General lunds
73,101
17,317
(4,396)
186)
85,936
17-

ACCESSIBILITY POWYS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
15 Analysls of n8t assets belweèn funds
Unr8strlcted
funds
2024
Restrlcted
fijnds
2024
Totsl
2024
At 31 March 2024:
Current asselsllliabilllies)
107,816
30,461
138,277
107,816
30,461
138,277
Unrestrfcted
lunds
2023
Resiricted
funds
2023
Totsl
2023
At 31 March 2023:
Current asselsllllabililles)
85,936
30,008
115,944
85,936
30,008
115,944
16 Related party tr8nsactlon3
There were no disclosable related party transactions during the year12023 - none),
18-