Company registlon number: 05144355 Charity registration number.. 1108663 Coalition of Disabled People South Devon {A company limiied by guardniee) Annual Report and Financial Statements for the Year Ended 30 June 2023 Neil Wilson A¢¢ourrtaTV Limiied Chartered Accountants Bank Chambers 260-262 Union Street Torquay Devon TQ2 SQU ¥ACZSS0v6• 27103r2024 COMPANIES HI)USE 111
Coalition of Disabled People Sonth Devon ConteDts Reference and Administrntive Details Sirategic Report Trustees, Report 3to5 Independent Exarninels Report Staiemeni of Finan¢ial Activities Balance Sheet Notes to the Financial Statements 9t0 16
Coalition of Disgbled People South Devon Reference and Administrative Details Chgirman Mr Alexander John Sorrel Seeret8ry Ms Jill Real Charity Regi$tr81ioTr N¥rnber 1108663 Company Registr*tiott Numbtr 05144355 The charity is incorporated in England and.Wales. Coalition of Disabled People South tkvon Limii¢d l Lymington Road Torquay Devon TQI 4BW Neil Wilson Accounthncy Limit¢d Chartered A¢countsnts Bank Chambers 260-262 Union Stre Torquay Devon Regi$tered Offi¢¢ Independent ExamiTrer TQ2 SQU Page I
Coalition of Disabled People Soutb DevoD Strategic Report for tbe Year Ended 30 June 2023 The trusrees, who are directors for the purp05¢5 of ¢ompany law. present iheiT 5trat¢gi¢ report for lh¢ year ¢nd¢d 30 june 2023, in compliance with $414C of the Companies Act 2006. The strategic report was approved by ihe irnsiees of the charity on 23 November 2023 and signed on its behalf by.. Pa8e 2
CoalitioD of Disabled People South Devon Trnstees, Report The trLEStees. who are direciors for the purSe$ of company law. present the annual r¢port together wilh the rinancial ststements of ihe charitable company for the year ended 30 June 2023. Objeetives •nd etiwi¢ies Objetts ain The principal object of the Coalition is to promote the relief and well being of disabled people tn any Manner deem¢d by law to b¢ ¢haritabl¢ in South Devon To achieve ihis. Ihe key objeciive5 and stsatrgies in 2022r2023 were-. - To provide servi$ to disabled people (counselling. infonnation technology. infOrnri0n , advocacy, benefits rights and advie¢) - Relieve the rteed of people wth physical. sertsory andlor leaming disabrlities and m¢ntal health rssues in South tkvon Pmblie beneJ71 The activities outlined under the th¢ objective5 clause above were carried oui during th¢ period for the public benefil The trustees eonfinn they have cornplied with the requirements of section 17 of th¢ Charities Act 2011 to have due regard to ihe public benefit guidance published by the Charity Commission for England and Wales. Trust¢¢s orfif¢r3 The irustees and officers serving durin8 the year and since the year end were follows.. Trnstees.. Ms Jill Read Mr John Phillip Gillett (Resigned 12 September 2022) Mr Anthony Hurst (Resigned 30 Mar¢h 2023) Ms Stephanre Ann Read Mr Richard Dawson (appoinied 14 Febrnary 2023) Chaiman.. Mr Alexander John Sorr¢1 Secretary= Ms Jill Read Objeeiives ondpolicles The charity's activities expose it to a number of financial risks including ¢redii risk. Cash flow risk and Iiqu5diry risk. The use of financial derivatives ig govemed by the charity's policie$ approved by the board of ¢rustees, which provide written principles on the us¢ of fJnan¢ial derivative5 to rnanage these risks. The charity doe5 not U5¢ derivativ¢ financial instrum¢nts for spe¢uliv¢ purpos¢& Cashflow rfsk The charty's a¢tivitt¢S ¢XP05¢ It primarily to the financial risks of ¢hanges in foreign currency exchange rdtes and interest rates. The charity uses foreign exchange forward contracts and InteSt rate swap contracts to hedge Ihese exposures. Interest bearing Lssets and liabilities ar¢ held at fixed rat¢ to ensure certainty of cash flows. Page 3
CoalitlOD of Disabled People South Devon Trustees, Report Credil risk The charity's principal financial assets are bank balances and cash, trade and other r¢ceivables. and inve5trnents. The charity'5 credit risk is primarily attributable to its trade receiYabl¢s. The amounts pr¢5¢nted in the balanc¢ sheet are net of allowarbces for doubt[ receivables. An allowance for impairn)ent is made where there is an identified loss eveni which. based on previous experience. is eviderte of a reduction in the recoverability'of the cash flows. The credii risk on liquid fund5 and d¢rivativ¢ finala1 instnjrnents is limiied because the counterparties are banks with high credit-ralings assigned by iniernational credit-rating agencies. The charity has no significarit concentration of credit risk. with exposure spread over a large nurnber ol counterparties and custOTners. Llq¥idity risk In order lo maintsin liquidity to tn5ure that sufficient funds are available for ongoing oper*ions and future development& the charity uses a mixlure of long-trmi and ShOrt-nn debi finance. Further details regarding liquidity risk can be found in the srnent of a¢counting policies in the financial statements. Statement of trustees, responsibilitles The truste¢s {who are also the directors of Coalition of Disabkd People South Devon for the purposes of Company lawl are responsible for preparing the trustees, report and ihe fjnancial staiements in accordance with applicable law and United Kingdom Accounting Stsndards (Uniied Kingdom Generally A¢c¢pied Accouniing PTaciice). including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". C(Trmpany law requires the irvstees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial swemenis unless they are saiisfied thar ihey give a true and fair view of the slate of affaiTS of ihe charithble company and of the inwming resour5 and application of resource5. including its income and expenditure, of the charitable eompany for that period. In preparing these financial sthiements, th¢ trustees or¢ 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 prudenL slate whether appli¢able a¢couniing stsndard5, cornprising FRS 102 have been followed, subject to any maierial departures disclosed and explained in the financial statements. and prepare the financial stsiements on ihe going ¢orKem basis un1¢&5 it is inappropriat¢ to pr¢sum¢ that the chariiable company will continue in business. The trustees are responsible for keeping proper aountIng records that can disclose with reasonable accuracy at any time the flnancial position of the charitsble company and enable them to ensure ihat the financial siatements omply with the Companies Aci 2006. They are also responsible for safeguarding the a5s¢r5 of the chaiitabl¢ company and hence for taking reasonable 5t¢Ps for the pr¢vention and d¢tection of fraud and oth¢r irr¢gulariti¢s. The tru51¢¢s are responsible for the maintenance and integrity of the corporate and financial inforMlon included on the charitable company's websiie. Legislation goveming the pieparation and dissemination of finon¢ial stsr¢ments rnay differ from legislation in other jurisdictions. Page 4
Coalition of Disabled People South Devon Trustees. Report The annual rep)rt was approved by lh¢ trustees of the charity On 23 November 2023 and signed on its behalf by.. Page 5
Coalition of Disabled People South DevoD IndepeDdeDt Examiner's Report to the trustees of C021ition of Disabled People South Devon ('tbe Company.) I report to ihe chariry irust¢¢s on my examination of the a¢wunts of the Company for the ye4r ended 30 Jun¢ 2023. Re5ponsibiliti¢s and hsi5 of report As the charity's irusiees of the Company (and also its directors for the purposes of company law) you are responsible for the preparaiion of th¢ a¢counts in accordance with the reqU1reffnts of the Companies Act 2006 ('Ihe 2006 Act.). Having satisfjed myself that the accounts of ihe Company are not Tequired to be audited under Part 16 of the 2006 Act and are eligible for independenr examination. I report in respecr of my examination of your charity's accounts as carried oui 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{5Xb) of the 2011 Act. Independtnt txminer'$ sttement I have ¢ompl¢t¢d my examination. I conflmi that no matters have come to my atteniion in connection wilh the examination giving me eause to believe= accouniing records were not k¢pi in r¢sp¢ct of Coalition of Disabled People South Devon as required by 5e¢tion 386 of the 2006 Act.. or 2. the accounts do noi accord wilh ihose records. or 3. th¢ accounts do not comply with ihe accounting requirements of seaion 396 of th¢ 2006 A¢t oth¢r than any requirement that the accounts give a 'true and fair vie¥rf which is not a matter consider¢d as part of an independent examination- or 4. the accounrs have not been prepared in accordance with the merhods and principles of the Sta(ement of R¢commended Practice for accounting and reporting by charities lapplicable to charities pr¢paring their account5 in accordanee with ihe Financial Reponing Standard applicabk in th¢ UK and Republi¢ of Ireland (FRS 10211. have no concerns and have come across no other matters in conne¢tion with the examination to which attention should be drawn in this report in order to enable a proper underswiding of the accounts to b¢ rea¢hed. Neil Wilson Acc unnCY Limited Chartered Accouniants Instiiute of Chartered Accountsnts in EnglaThJ and Wales Bank Chambers 260-262 Union Street Torquay Devon TQ2 SQU 23 November 2023 Pag¢ 6
CoAlitlOD of Disabled People South Devon St¥temeol of Financial Activities for the Year Ended 30 June 2023 ancluding Income and Expenditure Account and StatemeDt of Total Recogni5ed Gains and Losses) To¢41 21)23 Unrestricted Note Ineorne #nd Endowm¢nts from: Donations and legacies Charitsble activit(¢s 2,241 71.494 2,241 71.494 Total IrKome 73,735 73,735 Expen4Jiture ow: Management & Administration Property {65.853) 13.848) (65.853) {3.848 Total Expertditure {69,701) (69.701) Net income 4.034 4.034 Nei movement in fund5 4.034 4.034 ReconciliAtiOD of Cunds Total funds brought forward 33,279 33,279 Total funds carried forward 37,313 U•restrict¢d funds 37,313 Total 2022 Note Income and Endowments from: Donations and legacies Charitsble activities Other income 2.132 88.005 223 2.132 88.005 223 Total income 90.360 90.360 Expenditurt on: Raising fvnd5 Other expenditure (58,066) (12,441) (58,066) 12,441) Total expenditure 70,507 (70,507) Net income 19,853 19,853 Net Tnovement in funds 19.853 19.853 Recot)eiliation of f¥nds Tothl fvrtds brought forw&rd Totsl fiJnd5 carried fonvard 13,426 13,426 33.279 33.279 All of the charity's activities d¢rive from Continuing oper*ions during the above two peri(x4s. The fiJnds breakdown for 2022 1$ Shown in note I l. The notes on page5 9 ¢0 16 forrn an iniegraj part of thes¢ financial statem¢nts. Pag¢ 7
CoalitlOD of Disabled People South Devon (Registration number: 05144355) Balance Sheet as at 30 JuDe 2023 2023 2022 Note Current assets Debtors Cash at bank and in hand 911 42,102 39.185 43.013 40.096 Cr¢ditors: Amounts falling due within one yuir 10 (5.700) (6,817) Net assets 37.313 33,279 Funds of the charity: Unrestrieted income funds Unrestricted funds 37.313 33.279 Totxl funds 37.313 33.279 For the flnancial year ending 30 June 2023 th¢ clwity entitled to exemption from audit under section 477 of Ihe Companies Act 2006 relating to $mall companies. Directors. responsibilities: The m¢mbers have not required the charity to obtsin an audit of its accounts for the year in question in a¢¢ordance with section 476. and The dire¢ioTS acknowledge iheir responsibilities for Complying with the requirements of th¢ Act with respect to a¢couniing records and the Preparation of accounts. The financial staternents on pages 7 10 16 were approved by the truste¢5. and authori5¢d for issue on 23 November 2023 and signed on their behalf by= er J,Ii The noies on pages 9 to 16 form an integral part of these financial sratements. Page 8
Coalitiott of Disabled People South Devon Notes to the Financial Statements for the Year Ellded 30 June 2023 I Chmrity status The charity is lirnired by guarantee. Incorpornied in England and Wales, and consequently does have share capital. Ea¢h of the trustees is liabk to coniribute an amount not exceeding £1 towards the assets of the ¢harity Én the eveni of liquidation. The address of its regix¢red offJ¢e is: Coalition of Disabled People South Devijn Limited l LYminon Road Torquay Devon TQI 4BW Th¢se financial st¢m¢nts w¢re authori5ed for issue by the trust¢es on 23 November 2023. 2 Acco¥nting policies Summary of signif)cTht accounting policies aod k¢y a¢¢ount•ng estimAte5 The principal accounting policies applied in the prepar*ion of these financial statements are sei out below. Th¢se polici have be¢n ¢onsistenily applia to all the years presented, unless otherwise stated. Statement of cornpli¥D¢e The financial st¥ements have been prepared in accordance with Accounting and Reporting by ChaTIti¢s.' Statement of Recornmended Practice (applicable to charities preparing their accounts in aOrdan with the Financial Reporting Standard applrcable rv the UK and Republic of Ireland (FRS 102)) (issued in October 2019) (Charities SORP {FRS 102}), the Financial Reporting Sthndard applicable in the UK and Republic of Ireland {FRS 1021 and the Companies Act 2006. Si5 of preparation Coalition of Disabled People South Devon rneets th¢ definition of a public benefit entity under FRS 102. A5S¢t5 and liabilities are initially recognised at historical cost or trdnsaction value unless otherwis¢ stst¢d in the relevant accounting policy notes. Going eoncerD The trust¢es consider there are no material urwertainti¢s about the charity's ability to continue as a going eon¢ern nor any 5ignifvni areas of uncenainty that affeci the carying value of &%sets held by the charity. Income •nd endowments All income is recognised once the charity h&$ entitlem¢nt to fhe income. it is probable that the incom¢ will be re¢eived and the amouni of the income rtteivablc can be measured reliably. Donolions 4ndkg4cAe5 Dollaiions are recogni%d when the charity h&5 be¢n notified in wrtting of both the amouni and settlem¢nt date. In the ¢v¢nt that a donation is subject to conditions that require a level of perf0Mnce by the charity before the charity is entitled to the funds, the income is deferred and not re¢ognised unril either ¢hose condititsns 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. Page 9
Coalition of Disabled People South Devon Iyotes to the Financial Statements for the Year Ended 30 June 2023 Expendlture All expenditure is recognised 0¢ ther¢ is a l¢gal or conslntctive obligation lo that exp¢ndiwr¢, it is probable s¢ttlement is required and the arnount c4n be measured reliably. All costs ar¢ allocated io th¢ applicabk expenditure heading that aggregate SiTnilar costs io that CeSOry. Where costs cannot be directly attributed to particular headings they have been allocaied on a basis consisteni with the use of resources. with central staff costs allocated on the basis of lime spent. and d¢preciation charges all0ed on the portion of ihe asset's use. Other support costs are allocated based on the spread of staff costs. Thcse are cosis incurred in attracting volunlary income. the management of investments and those incurred in trading a¢iivities that raise fvnds. Support costs Support costs include central functions aThJ have been allocaied to xiivity CO egOrieS on a basis consistent with the use of resources. foi example. allocaiing property costs by floor arus, or pv ¢apiw staff cos¢s by the tirne spent and oiher costs by their we. Taxation The chaiity is considered io pass ihe iests s¢t oui in Paragraph I Schedule 6 of th¢ Finanrx A¢[ 2010 and therefore it meeis the definition of a Charitsble wmpany for UK corporation tax PUTpose5. Accordtngly, the charity is poieniially exempt from taxation in respect of income or capital gains received within categori¢5 covered by Chapier 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Aci 1992, to the exient that such income or gains are applied exclusively to charitable purposes. Depreeiation and *mortisatio Depreciation is provided on tangible fixed assets so as to write off the cost or valuation. less any estimated residual value. oyei their expecied useful economic life as follows= Trnde debtors Trade debtors are amounts due from cuuomers for merc1wls¢ sold or services p¢rforni¢d in the ordinary course of business. Trade debtors are recognised tnitially ai the trdn5action price. They are subsequently measured at aTnortised cost using the ¢ff¢¢tiv¢ interest method. le55 provision for impairment. A provision for the iThpaiThient of trade debtors is ¢5tabli5hed when there 15 objeciivt evidence that the charity will noi be able to Collect all amount5 due a¢¢ording to lh¢ original terms of the receivables. CAsh and eash equiv•lents Cash and cash equivalents comprise cash on hartd and call del1[$. and oiher shon-ierm highly liquid investments that are readily convertible ro a known amount of ush and are subjxt to an insignificant risk of ¢hang¢ in valu¢. Pag¢ 10
Coalition of Disabled People Sollth Devon Notes to the FRDancial Statements for tbe Year Eaded 30 June 2023 Borrowings Interest-bearing borrowings are initially recordgj at fair value, nei of transaction eosts. Interest-bearing botrowirfrgs are 5ubs¢qu¢nily Carried at amortised ¢osC with the difference benveen the PTo¢eeds, net of transaction ¢osts, and the amount due on redernptlOD being recognised as a charge to the Statement of Financial Activititt over the period of the relevant borrowin Interesi expense is recognised on the basis of ihe effective inr¢st method and is in¢luded in interest payable and similar ch8rg¢s. Borrowings are clLssified as cyen1 liabilities unless the charity an unconditional righi to deftr settlement of the liabrlity for at le&st twelve rnonihs after the reporting date. Foreign ¢xch4Trg¢ Transaciions in foreign currencies are recorded * the raie of exchange at the dai¢ of the transaction. Monetary &Ssets and liabilities denomined in foreign currencies at the balance sheet date are reported at ibe rates of exchange prevailing w that d*¢. The results of overseas operations are translaied at ihe averag¢ rates of exchange during the period and their balance she¢ts at the rates rnling & ihe balan¢¢ she¢1 date. Exchange differences arising trans]lOn of ihe opening net asseis and results of ovewseas operations are reported tn other comprehensive income and ac¢umulated in equity (albul¢d io non-controlling interests as appropri). Other exchange differences are rth)gnised in the Statement of FinarKial Activities in the period in which they aris¢ except for= l) exchange differences on transaciions entered into io hedge cenain for¢ign currency risks (see above). 2) exchange differences arising on gains or 105ses on non-rnonetary items which ar¢ re¢ognis¢d other comprehensive income. and 31 in the case of the consolidated financial ststements. exchange ditrerences on mone¢ary item5 receivable from or payable to a foreign operation for whi¢h settlement is neither planned nor likely to occur (therefore forming part of the net investrnent in ih¢ fofeign operation). whi¢h are recogni5ed in other comprehensiv¢ income and reported under equTrty. Fund 5truc¢ur¢ Unresiricted income funds are general fijnds that are available for use at the tnet5 discreiion in furtherance of the objective5 of the Charity. Fingnci81 instrwm¢nts ClasslJ7cfjtion Financial &5S¢ts and financial liabiliiie5 are re¢ognis¢d when the ¢harity becomes a paty to ihe contracrual provisions of the instrument. Ftnancial liabilities and equity instruments are classified according io the substsn¢e of the contractual arrangernents enteTed in¢0. An equity insirument is any contraci ihai evidences a residual interest in the asseis of the charity after deducting all of its liabililies. Pagell
Coalilion of Disabled People South Devon Notes to the FiDaDeial stateeD¢s for tbe Year Ended 30 June 2023 Recognition undmeosuremenl All finan¢ial ass¢ts and liabilitie5 are initially measured at tran5a¢iion price (including iransaction costs), excepi for those financial assets classified as at fair value through profit or loss. which are iniiially measured ai fair value (which is nomially the fTansaciion price excluding anSal0 costs). unless the arrangemeni consiituies financing transa¢iion. If an arrangement consiitutes a financing transaciion. (he financial asset or financial liability is measured at ih¢ present value of the future payments dis¢ounied ai a market rate of interest for a similar debi instrument. FinancÉal assds and liabiliiies are only offset in the swement of financial positK>n when. and only when ther¢ exists a legally enforceable righi io set off ihe rKognis¢d amount5 and the charity intends either to settle on a nei basis, or to realise the &5set aTMI Settle the liability simultaneously. Financial &ssets are derecognised when and only when a) the contracttl rights to the Cash flow5 from the financial et expire or are settled. b) the charity iransfers io anher party substsntially all of the risks and rewards of owneiship of the financial ass¢4 or ¢) the ¢harity, despite haviDg r¢¢ained some, but not all. signifKani risks and rewards of ownership. ha5 transferred nTrol of the 3s5et io another paty. Financial liabiliti¢s are derecognised only when the obligation specified in the conlrydct rs discharged, cancelled or expires. Pag¢ 12
Coalition of Disabled People South Devon Notes to the FlnD¢fial Sttemellts for the Year Ended 30 June 2023 Debi instruments Debi instruments which rneet ihe following conditions are subsequently measured at amortised cost using the effective interest method: la) The contractual return to the holder is (i) a fixd amount- (lil a w51tive fixed raie or a positive variable rnte. or (iii) a combinaiion of a posiiive or a negative fixed rnte and a positive variabl¢ rate. (b) The contra¢t may provide for repayments of the principal or the return io ihe holder (but not btsth) to be linked to a single relevant observable index of general price inflation of th¢ CurrerY in which the debt instrnment is denominated. Provided such links ar¢ not leveraged. (¢) The contract fflay provide for a deiertninable Yarialion of the return to the holder durin8 the lif¢ of the instrument, provided ihal (i) the new rate satisfies condition (al and the variation is not Contingent on tr¢ events oihei (han (l) a change of a coniractual variable rate,. (2) to protect the holder against credit deterioration of the issuer,. {3) changes in levies applied by a centyal bank or 3ri5ing froTn changes in relevant taxation or law-. or (li) the new rate is a market rat¢ of intere51 and sat15fies Condition (a). {d) There is no contwtual provision that could, by its ierm& resuh in the holder losing the principal amount or any interest attributabl¢ to the current period or prior p¢rivd$. {e) Contra¢iual provisions th* permit the i55uer io prepay a debi instrument or pernii the holder to put ii back io the issuer before rnaturity are noi ¢ontin8ent on fijture events. other than to protect th¢ hold¢r against the credit deterioration of the issuer or a change in control of the issuer. or io proieci the holder or i55uer against changes in levies applied by a central bank or arising from changes in relevam taxation or law. (f) Contractual provisions rnay pernit the extension of the tem of the debr instrument, provided that the return io the holder and any other contractual provisions applicable during the ext¢nded i¢nn satisfy the conditions of paragraphs la) to (¢). Debt instnjments thai are cl&%sified &% paydble or re¢eTvable wthin one year on initial re¢ognitton and which meet the above condition5 are measured at the undi%ounied amount of the Cash or other consideration expecred to b¢ paid or received, net of impaimxDt. With the exception of some hedging instruments. other debt instruments not meetin8 these conditions are me&sured at fair value through profit or loss. Commitments to make and receive loans which rneet the ndItionS mentioned th)v¢ are m¢&sured ai cost (which may b¢ nil) less impairn)ent. Inv£vments Investments in non-convertible preference sh8Tes and non-putrable ordinary or preference shares (where share5 are publicly trad¢d or their fair valu¢ is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be MUred reliably. inve5mients ar¢ rnured at cost less impaim)ent. Investments in subsidiarte5 and associates are measured at ¢05t less impainneni. For investment5 in subsidiaries acquired for consideNion including the issue of shares qualifying ftir merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium 15 ignor¢d. Pag¢ 13
Coalition of Disabled People Soutb Devon Notes to the Financial Statements for tbe Year Ended 30 June 2023 Deriv&ilveJlnancial in5tr41nenis The chaiity iise5 derivative financial instruments to reduee exposur¢ to foreign exchange risk and interest rate movem¢nt5. The charity does not hold or issue derivative financial instruments for speculative purposes. Derivatives are initially recognised at fair value al the dale a derivwive contyact 15 entered inlo and are sllb5equently reme&%ured to iheir fair value at each reporting date. Th¢ resulting gain or 10$5 is r¢cognis¢d in statemeni of fjnancial activities imMedialY unless the derivative is designated and effective as a hedging instrument. in whi¢h eveni the timing of the recognition in statement of financial activities depends on the nature of the hedge relationship. Fair value methsurement The besi evidence of fair value is a quoted price for an idemical asset in an active market. When quoted prices are unavailable, th¢ pric¢ of a recent trdnsaction for an identical asset provides evidence of fair value as long as there has not been a Significant change in economic CircumsnceS or a significant lapse of time since the transaction took place. If the maTket is noi aaive and recent Iransadions of an id¢ntical a$5et on th¢ir own are not a giK)d estimate of fair value. the fair value is estimated by using a valuation technique. 3 Income from donatioR$ •nd Itgacie5 Unrestritted funds General Total 2023 Total 2022 Donations and legacies., Donations from individuals 2.241 2,241 2,132 2241 2.241 2.132 4 Ineomt from ¢h*ritabl¢ artivi¢i¢s Unrestriettd funds GeDerAI Totsl 2023 Totgl 2022 Grants Payroll S¢rvice Further Grants 71.414 71.414 85.393 2.612 2,132 71.414 71.414 90.137 Unre5tritted funds General Total lund$ Grants 71.414 71,414 Total for 2023 71.414 71,414 Total for 2022 90.137 90,137 Page 14
Coalition of Disabled People South Devon Notes to tbe FinaDcial Slatem¢nt5 for tbe Year Ended 30 JuDe 2023 5 Other income Total 2023 Total 21122 Fees and supplies 223 6 S¢4ff Costs The monthly average number of person5 (including senior management I leadetship team) employed by the charity during the year expressed 18 full time equivalents w&% as follows: 2023 No 2022 No MarMgem¢nt 3 12022- 2) of above employees particiwed in the Defined Corttrrbuiron Pension S¢hem¢s. No employee recebved emolumertts of more than £60.000 during the year. Page 15
CoalitioD of Disabled People Soutb Devon Notes to the Financial Statements lor the Year Ended 30 June 2023 7 Taxation The charity is a regisiered charity and 15 therefore exempt from tsxation. 8 Debtors 2023 2022 Prepayments 911 9 Cg$h and cash equivlents 2023 2022 Cash on hand Cash at bank 42.002 39,085 42.102 39.185 10 Crtditors: gmounts falling due within ont year 2023 2022 Other loans Oiher crediiors Accruals 5,000 100 1.717 loo 600 5.700 6.817 I l Funds Balanee t I July 2022 IDeoming resources Rtsources expended Balance at 30 June 2023 Unrestri£ted fund5 General 33279 73.735 (69.701) 37.313 B8l*nct al I July 2021 Resourc¢5 expended Balance at 30 June 2022 sources Unre$tricted funds General 13,426 90,360 (70,507) 33.279 Page 16
Coalition of Disabled People South Devon Statement of FiD*Dcial Activities by fund for the Yar Ended 30 June 2023 Unrestricted Funds Total Total Unrestrieted Unrestricted F¥nd$ Funds 21123 2022 In¢ome and ETrdowmeMts from: Dtsnathons and le8a¢i¢s Charitable xtivities Oth¢r in¢orne 2.241 71.494 2,132 88,005 223 Total incorne 73.735 90,360 Expenditiire OD: Raisin8 funds Oiher expendilure (65,853) (3.848) (58.066) {12,441 Total expendiiure {69,701 (70.507 Nei irtcome 4.034 19,853 Net movement in ndS 4.034 19,853 Recon¢iliation of funds Totsl fvnds broughi forward 33,279 13.426 Total funds carried forward 37.313 33.279 This page does not forni part of the sthtutory finala1 stttements. Pa8e 17
Coalition of Disabled People Soutb Devou Detailed Statement of Financial Activities for the Year Ended 30 June 2023 Tolal 2023 Tot1 21122 Income and Endowments from: Donations and legacies (analysed below) Chariiable activiiies (analysed below) Other in¢om¢ (analy5ed below) 2,241 71,494 2.132 88.005 223 Total incorne 73.735 90,360 Expendit#re on: R#ising funds (artalysed below) Other expenditure (analysed below) (65.853) {3.848) (58,0661 (12,441) Total expenditlwe 169.701) (70.507) Net income 4.034 19.853 N¢1 movement in fvnds 4,034 19,853 Re¢oncilition ol funds Totsl fvnds brought foThvafd 33279 13.426 Totsl funds carrd forward 37.313 33,279 This page does not forni part of th¢ stslutory Fin¢141 slat¢ments. Page 18
CoalitlOD of Disabled People Souih Devon Detailed Statement of Financial Aetivities for the Year Ended 30 June 2023 Total 2023 Total 2022 Donadons and legticies App¢a15 and donaiions 2.241 2.132 2,241 2.132 Ch4rtloble aCtivl¢i Grants- other agencies Payroll Service 71,494 85,393 2.612 71.494 88.005 Ofher Ineome Other 223 223 Ratslngfunds Light, heal and power Wages and salaries Staff NIC {Employers) Staff pensions (Defined contribution)- pension scheme I Staff Counse112ng Volunteer expenses Telephone and frdx Computer software and Tnaintenance costs Printing. postage and stationery Trade subscriptions Sundry expenses Assessment fees Legal and professional f¢es (1,187) 151,999) (903) (41.047) {3.832) {1.250) (330) (60) {2,253) (5,607) (1.255) (975) (581) (2,330) (857) (2,609) (61) (47) (386) (2.3871 (2.220) (1.189) (554 (65.853 Oiher Stsff training Water rates Insurance Repairs and renewals Website expenses Accountsncy fees (322) 1311) (718) {2,497) (243) (676) (9.851) (1,071) (600) (12.441 13,848) This page does not ftirni part of ihe statuiory financial statements. Page 19