Company regist￿lon 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 pur￿Se$ 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. infOrn￿ri0n , 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¢ul*iv¢ 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 Inte￿St 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¢ fina￿la1 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 s￿￿rnent 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 resour￿5 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 a￿ountIng 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 inforM￿lon
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 reqU1reff￿nts 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 tx*miner'$ st*tement
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
un￿nCY 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 LYmin￿on 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)c*Tht 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 a￿Ordan￿ 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 perf0M￿nce 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 C￿eSOry. 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 all0￿ed 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 merc1w￿ls¢ 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 del￿1[$. 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 in*r¢st method and is in¢luded in interest payable
and similar ch8rg¢s.
Borrowings are clLssified as cy￿en1 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 denomin*ed 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 (a￿lbul¢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 tn￿et5 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 state￿eD¢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 ￿anSa￿l0￿ 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 contractt￿l rights to the Cash flow5 from the
financial ￿et expire or are settled. b) the charity iransfers io an￿her 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 Fln*D¢fial St*temellts 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¢ Currer￿Y 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 ￿t￿r¢
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 M￿Ured reliably. inve5mients ar¢ rn￿ured 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 imMedia￿lY 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 Circums￿nceS 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$h and cash equiv*lents
2023
2022
Cash on hand
Cash at bank
42.002
39,085
42.102
39.185
10 Crtditors: gmounts falling due within ont year
2023
2022
Other loans
Oiher crediiors
Accruals
5,000
100
1.717
loo
600
5.700
6.817
I l Funds
Balanee *t I
July 2022
IDeoming
resources
Rtsources
expended
Balance at 30
June 2023
Unrestri£ted fund5
General
33279
73.735
(69.701)
37.313
B8l*nct al I
July 2021
Resourc¢5
expended
Balance at 30
June 2022
sources
Unre$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 fina￿la1 stttements.
Pa8e 17

Coalition of Disabled People Soutb Devou
Detailed Statement of Financial Activities for the Year Ended 30 June 2023
Tolal
2023
Tot*1
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¢oncili*tion ol funds
Totsl fvnds brought foThvafd
33279
13.426
Totsl funds carr￿d 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