Disabled Motoring UK (a company limited by guarantee and not having a share capital} Report and Financial Statements Year Ended 30 September 2024 Registered Company Number 05382417 Registered Charity Number 1111826
DISABLED MOTORING UK Report of the Trustees (incorporating the Director's report) forthe year ended 30 September 2024 Contents Page: Reference and Administrative Details Report of the Trustees Independent examinerfs report to the trustees ststement of Financial Activities Balance Sheet 10-18 Notes forming part of the financial statements
DISABLED MOTORING UK Report of the Trustees (incorporating the Director's report) for the year ended 30 September 2024 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 September 2024. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's goveming document, the Charities Act 2011 and Companies Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019. Reference and administrative details Registered Charity Name: Disabled Motoring UK Charity Registration Number: 1111826 Company Registration Number: 05382417 Registered Office.. Folly Farm. Upgate Street, Carleton Rode. Norwich, Norfolk, England, NR16 1NJ Independent Examiner.. Mark Proctor FCA, DChA, Lovewell Blake LLP Chartered Accountants, Bankside 300, Peachman Way, Broadland Business Park. Norwich. Norfolk. NR7 OLB. Bankers: HSBC, 1 Market Place, Dereham. Norfolk, NR19 1 DY Solicitors- Rogers and Norton. Connaught Lodge, Connaught Road. Atdeborough, Norfolk, NR17 2BN The Patron, Presidents and Wice Presidents were: Patron.. Vacant Joint Presidents: Vacant Vice Presidents.. Dr. Roger Berry Sir Peter Bottomley, MP The Right Honorable Tom Clarke, CBE, JP. MP Sir John Hannam Mr. Raymond King. MBE The Right Honorable The Lord Wigley Officers and Board of Trustees: Chairman.. Mrs. Margaret Oldham, MBE (Resigned 25 May 2024) Mr. Alan Norton (Appointed 25 May 2024) Vice Chairman: Dr. David Fowler {Resigned 25 May 2024) Mr. John Hill {Appointed 25 May 2024) Treasurer.. Mr. Martyn Weller (Resigned 25 May 2024) Prof Peter Wilson (Appointed 25 May 2024) Other Board Members.. Mrs. Helen Robinson (Resigned 13 November 2024} Mr. Niall El-Assaad (Appointed 25 May 2024) Principal Officers.. Company Secretsry Mr. Graham Footer Chief Executive Officer Mr. Graham Footer
DISABLED MOTORING UK Report of the Trustees lincorporating the Director's report) for the year ended 30 September 2024 Objectives and Activities Objectives and Aims The objects of DMUK are to promote and protect the welfare and personal mobility of all disabled people, whether drivers or non-drivers. The aim of the charity is to provide informalion, advice and guidance to disabled motorists to enable them to make infonned decisions about their personal transport requirements. The charity aims to assist disabled peop5e in becomin9 independently mobile. whether through direct contsct w£th our information officers, using our confidential casework service, or gaining further infonnation from our website, leaflets, newsletters, bi-monthly magazine and social media posts. DMUK believes that personal mobility impacts on every aspect of disabled people's lives and its object is to promote improved mobility and access for all disabled people irrespective of age, sex or race. and to end discrimination and segregation. DMUK c8mpaign5 for and supports drivers, passengers, scooter and wheelchair users, families and carers. It fights to remove barriers to personal mobility and challenges govemment and businesses in the UK to address accessibility issues and ensure that access to goods and services is fair and equitable for all. Activities With over a hundred years of campaigning history behind it, the charity is well placed to represent the interest of disabled people regarding their personal mobility. DMUK is run by and for disabled people. As a D.P.O. the charity prides itself in putting the interests of its members at the heart of everything it does. One of our most notable and long-running campaigns is to seek improvements to the national Blue Badge parking scheme. We are committed to ensuring that the Blue Badge parking concessions are not reduced and that the scheme is correcdy administered and not abused. Many members have experienced parking difficulties in their city centres, at healthcare facilities and at transFX)rt interchanges and we are working hard to ensure that parking does not have a negative impact on the mobility of disabled people. The implementation of parking charges for Blue Badge holders in private car parks and increased use of balerS and pay and display machines has also caused problems for disabled motorists. DMUK continues to work with councils, local authorities and private parking companies and the British Parking Association (BPA) to ensure that all public parking locations are accessible for disabled motorists. The Charity jointly owns, in equal partnership with the BPA. an accessible parking accreditation called Park Access. The scheme 15 designed to audit parking locations for accessibility and awards the accreditation for those that reach the high stsndards set out in the scheme. Private Gar park ownersloperators as well as Local Authorities can apply for the Park Access Accreditation. The new accreditation was launched in August 2023 and now also includes accessible electric vehicle charging. Disabled motorists often experience problems refuelling and recharging their vehicles. DMUK is continuing to work with fuel providers to try to make sure that refuelling is accessible by recommending initiatives like. for example, Fuelservice. DMUK produces a bi-monthly magazine which is edited in house and distributed to all fully subscribed paying members as part of their annual subscription. Publlc Beneflt The Board of Trustees confim that they have due regard to the Charity Commission's guidance on public benefrt. The Board of Trustees consider that the Charity meets the Charrty Commission's requirements by its object to promote improved personal mobility and access for all disabled people irrespective of age, sex or race,. and to end discrimination and segregation.
DISABLED MOTORING UK Report of the Trustees (incorporating the Director's report) for the year ended 30 September 2024 Achievements and Performance DMUK has maintained its presence at meetings of the DWP P.l.P Stakeholder Fora, DFT Motorists Forum, Transport Focus Road User Panel, National Highways Roads for All Forum, DVLA Stakeholders Forum and the BPA Business Services and Accreditations Board. Regular contact was maintained with the Department for Transport, the British Parking Association, Transport Focus. the DVLA and the DWP. As noted above, DMUK has continued to be involved in a number of campaigns. one of which was to ensure that disabled people were not discriminated against when local authorities remove the free parking Concession for disabled motorists. The charity continues to highlight the problems charging would Gause for many disabled motorists and in some areas the councils have decided to delay the introduction of these charges until more accessible machines are identified or reinstated the free parking concession. DMUK continues to be concemed with the problems experienced by motorists at supemiarkets as disabled bays are frequently occupied by nOnlsabled shoppers and the charity has lobbied the large 5upemiarkets to find ways of protecting the bays for disabled motorists. DMUK will continue to run its °Baywatch" campaign to highlight the issues of supermarket accessible parking. DMUK Infomiation Officers have continued to provide infomiation and advice on a wide range of subjects to many disabled people including appeals against par1(ing tickets and issues connected to access to goods and services. As in previous years, the other key strategy has been to maintain and improve the service to members provided by the team of stsff and through the magazine, and to campaign on the issues that matter to members. The Board has ensured that appropriate resources were made available to achieve this by appointing sufficient staff and funding allocation. DMUK continues to work closely with its corporate partners and at 30 September 2024 had 20 corporate rnembers each contributing up to £1,000 per annum in subscription fees. During the year the DMUK website continued to be updated and improved and is seen as an essential tool in improving our communications with members. It regularly receives in excess of 23,000 'hits' each month. Plans for the future DMUK continues to operate its PIP Helpline. This helpline has already been used by many members for advice and reassurance and the organisation is committed to keeping this service available for its members. DMUK recognises that the transition to Electric Vehicles (EV) will be hugely challenging for disabled motorists and the charity is working closely with EV infrastructure companies. OZEV. Motability, BSI. Local Authorities and the power companies to improve the accessibility of public charge points. As reported in the Financial Review below membership numbers continue to fall. largely caused by the sad passing of some older members and others who decide to give up driving. This trend worsened with the Covid pandemic. The Charity continues to find difficulty in recruiting younger and recently disabled people. During the coming year it is hoped that growth of both the Park Access Accreditation and Corporate membership, contracts and grants, will bring in additional income. The Charity will continue to work with Guide Dogs and the British Parking Association in bringing to the Government's attention the problems caused by pavement parking and the effects of changin9 Blue Badge eligibility criteria. It will closely monitor any proposed changes to mobility scooter legislats'on.
DISABLED MOTORING UK Report of the Trustees (incorporating the Director's report) for the year ended 30 September 2024 Financial revlew Summary The financial statements are set out on pages 8 to 18. Income Generation The Charity's main source of income continues to be derived from membership subscriptions supported by donations and legacies from members together with various fundraising activities. The charity has also secured grant funding for the next three years as well as securing a contract with National Highways for one year. During the year ending 30 September 2024. the Charity has managed to generate new income by successfully securing a grant from Motability and also securing a contract with National Highways. The grant funding income stream is over a three-year period. The National Highways contract is over a e1ve-Month period with a view to extendinglrenewing the contract into 2025. DMUK paying membership has continued to decline with the sad passing of many older members and membership has fallen to a figure under 3,000. The Income and Expenditure Account for the year shows a surplus of £57.420. Reserves Note 19 shows the movement in all the Organisation's funds in the year and gives an explanation of the nature and purpose of each fund. 11 remains the intention of the Board to maintain unrestricted reserves at a high enough level to cover at least six months, operating costs which amounts to approximately £109k. This is not the situation at 30 September 2024 with net liabilities within the unrestricted funds amounting to £3,050 {2023.' free reserves of £1,949}, therefore additional funding andlor revenue streams are required to remedy the situation. Total funds at the year end amount to £59.369 which consists of £62,419 restricted hjnds (2023.. £1,949). Going Concern The DMUK Board of Trustees are expecting the charity to record small surpluses over the next three years due to the additional income streams secured during the financial year and the expected growih of the Park Access parking accreditation which the charity jointly owns.
DISABLED MOTORING UK Report of the Trustees (incorporatlng the Director's report) for the year ended 30 September 2024 Structure, Governance and Management Governing Document Disabled Motoring UK (DMUK) is a Charitable Company limited by guarantee, incorporated as Mobilise Organisation on 3 March 2005 and registered as a charity on 26 October 2005. The company was established under a Memorandum of Association which established the objects and powers of the charitsble company and is govemed under its Articles of Association, as amended on 18 May 2013. 9 May 2015 and 20 May 2017. The company changed its name in 2011 to Disabled Motoring UK. Members There are four classes of membership. Full membership is open to all disabled people whose impairment affects their personal mobility. Associate membership is open to other people who do not meet the eligibility criteria for full membership, and individual persons who are interested in furthering the objects of the charity. Affiliated membership is open to volunlary organisations and not for profit bodies representing disabled people who are interested in furthering the objects of the charity. Corporate membership is open to corporate bodies that support the objects of the charity. Only fijll members are members for the purpose of the Companies Acts and only they have voting rights. A further type of Associate membership allows 'online' members who pay no subscription. These members do not receive the Charity's magazine but do receive a rnOnth online newsletter. The liability of members is limited. Every full member commits, if the charity is dissolved while he or she is a member, to contribute such sum (not exceeding £10) as may be demanded of him or her towards the payment of the debts and liabilities of the Gharity incurred before he or she ceases to be a member. and of the costs, charges and expenses of winding up and the adjustment of the rights of the contributories among themselves. Recruitment and election of Trustees and the election of the Chairman At annual general meetings one third of the Board members retire from office. All retiring Board members are eligible for re-election. All members of the Board are subject to direct election by the membership. The election results are based on the first past the post system. The Chairman of the Board is nominated by the Board for approval at the Annual General Meeting and is elected for a period of three years and may not serve more than one consecutive term of office. The Board of Trustees has the option of inviting non-voting experts and advisors to their meetings. A maximum of five full members may be co-opted onto the Board until the next annual general meeting and are not to be taken into account when determining the Board members who are to retire by rotation. Only full members may become a member of the Board of Trustees. The charity is an organisation of disabled people, working for disabled people, and is managed by disabled people. The maximum number elected to the Board may not exceed nine. Any Tnjstee who has served three consecutive terms of office shall stand down and shall nol be eligible for re- election at the Annual General Meeting at which he or she stsnds down nor the subsequent one unless such a re- appointment is approved by the Charity in general meeting. Trustee inductlon and training At the first Board meeting following the annual general meeting, Board members are advised of the standard adminislration procedures and how meetings are to be conducted. The responsibility of Board members to the membership, employees and fellow Trustees, and the duties of the Trustees are also covered.
DISABLED MOTORING UK Report of the Trustees Ilncorporatlng the Directorfs report) for the year ended 30 September 2024 All new members of the Board are prOVed with an infonnation pack whtch includes details of the Charty Commission guidan¢e notes CC3 - 'The Essential Trustee What you need to know, and INhat you need to do,, a Copy of the Memorandum and Articles of Association, the latest $8t of management accounts, copies of the minutes from the last Board meeting and other relevant paperwork. Board members are invited by the Chief Executive to spend a dsy at the Nation81 Office meeting staff and undergo indu¢tion as to the operation of the charlty. Adminlstration of the charlty The Board met remotety vla Zoom four tlmes during the financial year. RepSentativeS were appointed to the National Highways Roads for All Forum. the British Parking Association Professional Dévek)pment and Standards Board, the DWP PIP Stakehokler Forum. The DVLA stakeholder panel. Dff Motorists Forum, Transport Focus Road Users Forum and National Htghway$ Road Safety Panel. Sub committees and tssk groups meet for varrous ttems of work and these involve both intemal and external people. Risk management During the year The Board of Trustees continued to cDnsKler the major risks to which the charity was exposed. The Continuing fall in the numbers of members fjth the consequent fall in financlal reseNes was identified as the prime risk to the charity. This has been mitigated by securing additK¥nal external funding over a three year period. Independenl Examiner Mark Proctor FCA DChA of Lovewell Blake LLP has expressed his willingness to continue as Independent Examiner and a resolution to re-appoint him will be proposed at the Annual General Meetlng in 2025. Small company provlsions This port has bèen prepared taking adwantsge of the small companies. exemption of section 415A of the Companies Ad 2006. The trustees, annual report (incorporating the diredors, report) wa5 approved on 27 February 2025 and signed on behalf of the board of trnstees by: Mr. Alan Norton Chalrnian Prof Peter Wllson Treasurer
DISABLED MOTORING UK INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF DISABLED MOTORING UK for the year ended 3Q September 2024 I report lo the charity trustees on my examination of the accounts of the company for the year ended 30 September 2024 which are set out on pages 8 to 18. Responsibllltles and basis of report As the Charity trustees of the company {and also its dlrectors for the purposes of company law) you are responsible for the preparation of the financial statements In accordance with the requirement5 of the Companies Ad 2006 ('the 2006 Act,). Having Sglisfied mysew that the financial statements of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your Company's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Ch8rity Commission under section 145{5(b} of the 2011 Act. Indepondent examlner's statemont Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in sedion 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales {ICAEW), which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attentlon in connection with the examin21ion giving me cause to believe that in any material respect.. 1. accounting re¢ords were not kept in respect of the company as required by section 386 of the 2006 Act., or 2. the a¢counts do not accord wrth those fecords.. or 3. the &counts do not Comply with the accounting requirements of section 396 of the 2006 Acl other than any requirement that the accounts give a 'true and fair view. which is not a matter consided as part of an independent examination., or 4. the accounts have not been prepared in accordance wAh the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charrties preparing their accounts in accordance wilh the Finat)cial Reporting Standard applicable in the UK and Repub5iG of Irelancl (FRS 1021. In regards to going concern, I would draw attention to the issues highlighted by the Trustees within the annual report and note 3 to the financial statements. I have not identified any other matters in connection with the exarnin8tion to which attention should be drawn in this report in order to enable a proper understanding of the a¢¢t)unts to be rnached. Mark Proctor FCA DChA Independent Examiner Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 OLB Dale. 0910412025
DISABLED MOTORING UK ststement of Financial Activities (In¢orporating the Income and Expenditure Account) Year ended 30 September 2024 Note Unrestricted Restrl¢ted Funds Funds 2024 Total 2023 Total Income and endowments from: Donations and Legacies Charitable activities Other trading activities Investments 38,680 141.501 12,006 38,680 38,136 64,000 205,501 152,381 12,006 18,280 68 Total income and endowments 192,187 64,000 256,187 208,865 Expenditure on: Raising funds Charitable activities 29,991 198,767 185,990 197.186 1,581 Total expenditure 197.186 1.581 198,767 215,981 Net expenditure before gain l (loss) on investments (4,999) 62.419 57.420 (7.116) Net gain l (loss) on investments 14 1,280 Net movement in Funds (4,999) 62.419 57.420 (5.836) Reconciliation of funds: Total funds brought forward 1,949 1.949 7,785 Total funds carried forward 19 (3.050} 62.419 59.369 1,949 The statement of activities includes all gains and losses in the year. All income and expenditure derive from continuing activities. The notes on pages 10-18 form part of these financial statements.
DISABLED MOTORING UK Balancè Sheet a$ at 30 September 2024 Company number: 05382417 Nots Flxed assfrts Tangible assets Investments 2024 2023 13 14 24 24 24 Current asgets Debtors and prepayments Cash at bank and in hand 15 22,908 88,359 24.335 31,951 99.267 56,288 Creditors: amounts fallFng due withln one year 16 (51,9221 {54.361) Net curront assets l (Ilabllltles) Total assets le59 current Ilabilttlos 59 J45 1,925 69.369 1,949 Net assets 59,369 1.949 Funds of the Charlty Unrestrl¢ted funds Restrtcled fund5 Total Chanly Funds 19 19 19 (3.050> 1,949 S9,369 1.949 For the year ending 30 September 2024 the Charity was entitled to exemption from audit under sectton 4T7 of the Companies Act 2006 relating to small companTes. Trustees, responslbilities: The members have not required the charty to obtain an audft of its financial statements for the year in question in accordance wkth Section 476,. • The directors acknowledge their responsibilities for complying wlth the Tequlrements of the Act wth respect to accounting records and the preparation of financial statements. These financial statements bvere approv and authorisad for issue by the Trustees on the 27 Febry 2025 and are signed on their behalf by. Prot Pot8r Wllson Treasurer, DM UK The notes on pages 10-18 fom part of these financial statements.
DISABLED MOTORING UK Notes forming part of the financial statements for the year ended 30 September 2024 General Information The charity is a private company limited by guarantee. registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Folly Farm. Upgate Street, Carleton Rode. Nomich, Norfolk, England, NR16 1NJ. Statement of Compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011. the Companies Act 2006 and UK Generally Accepted Practice. Accounting policies Basis of Preparation The financial statements have been prepared on the historical cost basis. as modified by the revaluation investment assets measured by fair value through income or expenditure. The financial statements are prepared in sterling which is the functional currency of the entity. The charity constitutes a public benefit entity as defined by FRS 102. Going Concern DMUK'S financial situation has changed since the last going concern statement in the 202212023 Annual Accounts. The DMUK Board of Trustees are expecting the charity to record small surpluses over the next three years due to the additional income streams secured during the financial year and the expected growth of the Park Access parking accreditation which the charity jointly owns. Fund accounting Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are subject to restrictions on their expenditure imposed by the donor. Income All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully wthin the control of the charity. the income is Considered probable and the amount Can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income. Donations and legacy income is received by way of donations, legacies, grants and gifts and is included in full in the Statement of Financial Affairs when receivable. Where legaGies have been notified to the charity but the criteria for income recognition have not been met, the legacy is treated as a contingent asset and if material. Grants. where entitlement is not conditional on the delivery of a specific perfomiance by the charity, are reGognised when the charity becomes unconditionally entitled to the grant. Investment is included when receivable. Income from charitable activities is accounted for when eamed. Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. 10
DISABLED MOTORING UK Notes forming part of the financial statements for the year ended 30 September 2024 (Continued) Expenditure Expenditure is recognised on an accruals basis as a liability is incurred. Expendilure includes any VAT which cannot be fully recovered and is recorded as part of the expenditure to which it relates. Costs of raising funds comprise the costs associated with attracttng donations, grants and legacies and the costs of trading for fundraising purposes. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and seNices for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, as set oul in the notes to the accounts. Tangible Fixed Assets and depreciation Tangible fixed assets costing more than £1,500 are capitalised and included at cost including any incidental expenses of acquisition. Computers Fixtures, furniture and equipment 33 % on cost 200/0 on cost Investments Investments held as fixed assets are revalued at fair value at the balance sheet date and the gain or loss taken to the Statement of Financial Activities Pension Costs Contributions to the Organisation's defined Contribution pension scheme (a stakeholder scheme are charged to the Statement of Financial Activities in the year in which they become payable. Operating Leases Rentals under operating leases and hire agreements are charged to the income and expenditure account as incurred. Taxation The organisation as a charity is not liable for assessment to tax on its results to the extent that they are applied to charitable objectives. Redundancy Where an obligation to make a redundancy or temiination payment exists such payment will be made in line with statutory minimum rates. Such costs will be included by the Charity and accounted for on an accruals basis and inGluded within employee benefits.
DISABLED MOTORING UK Notes forming part of the financial statements for the year ended 30 September 2024 (Continued) Financial Instruments A financial asset or financial liability is recognised only when the entity becomes a paty to the contractual provisions of the instrument. Basic financial instruments are initially recognised as the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. CL¢rrent assets and Current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt Instruments are subsequently measured at amortised cost. 4 Status of Charity The Charity is a company limited by guarantee and has no share capital. The liability of each member in the event of a winding-up is limited to £10. The charity has obtained the consent of the Registrar of Companies to be exempt from the requirement to use the word 'Limited' in its name. 5 Donations and Legacies 2024 Total 2023 Total Unrestricted Restricted Donations Legacies Gift Aid 5,736 21,554 11,390 5,736 21,554 11,390 24,096 1.018 13.022 38,680 38,680 38.136 6 Charitable Activities 2024 Total 2023 Totsl Unrestricted Restricted Membership Subscriptions Magazine Editorial Park Access National Highways Motability Foundation 89.362 8,250 20,737 23,152 89,362 8,250 20,737 23,152 64,000 104,344 16,114 31,923 64,000 141,501 64,000 205,501 152.381 12
DISABLED MOTORING UK Notes forming part of the financial statements for the year ended 30 September 2024 (Continued) 7 Other Trading Activlties 2024 Total 2023 Total Unrestricted Restricted Ferry concessions Sticker sales, recycling etc. Fund Raising 72 1.962 9.972 72 1,962 9,972 40 2,072 16.168 12,006 12,006 18,280 Investment Income 2024 Total 2023 Totsl Unrestricted Restricted Dividend income 68 68 Expenditure Charitable Activities Raising Funds Investment M'ment Fees 2024 Total 2023 Total Salary costs Staff expenses Building costs Postage Other general costs Magazine expenses Exhibitions and events Fundraisinglmarketing Govemance Costs 109.764 7.828 13.589 6,417 26.147 17.713 109,764 7,828 13,589 6,417 26.147 17,713 119,113 5,604 11.084 5,415 28,352 27,513 143 6,641 12.116 8.498 8.811 8,498 8.811 Total Expenditure 198,767 198.767 215.981 Expenditure in the previous year is unrestricted. 13
DISABLED MOTORING UK Notes forming part of the financial statements for the year ended 30 September 2024 (Continued) 10 Analysis of Governance Costs 2024 2023 Salary Costs Independent Examination Fees Professional Fees Trustee Expenses 6.302 5.265 38 511 5.525 1.153 2.133 8.811 12,116 11 Net (Expenditure) have been arrived at after charging 2024 2023 Independent Examination Fees Hire of Equipment Operating Leases Propety Rental Operating Leases 5.525 2,368 9,900 5,265 2,658 9,600 12 Employees, costs and Trustees. expenses 2024 2023 Wages and salaries Redundancy costs Social security costs Other pension and life insurance costs 99.756 107.287 6.281 4,990 6.857 3.443 6.565 109,764 125.415 The average number of employees during the year was 4 (2023: 5). The number of employees earning over £60,000 per annum was £nil {2023- £nil). Key Management personnel remuneration amounted to £45,200 (2023.. £45,232) in respect on one employee. The Trustees received no remuneration. Six Trustees had expenses tolalling £2,133 (2023.. Trustees £511) reimbursed for travel, accommodation, subsistence and telephone charges. The Organisation provides Trustee Indemnity insurance. The premium paid during the year was £500. (2023.. £500) The Organisation also provides Professional Indemnity cover to protect the charity from any possible claims in connection with its infonnation service. The premium paid during the year was £500 {2023- £500). 14
DISABLED MOTORING UK Notes forming part of the financlal statements for the year ended 30 September 2024 (Continued) 13 Tanglble fixed assets Computer fixtures, furniture & equipment Total Cost at 1 October 2023 14,312 14,312 At 30 September 2024 14,312 14,312 Depreciation.. At 1 October 2023 14,312 14,312 At 30 September 2024 14.312 14,312 Net book value at 30 September 2024 Net book value at 30 September 2023 14 Fixed asset investments Listed Investments Cost or valuation At 1 October 2023 Disposals Fair value movements Cash movements At 30 September 2024 Historic Cost of Investments at 30 September 2024 10 Included wiihin the fixed asset investments is £nil (2023: £nil) of cash available for reinvestment.
DISABLED MOTORING UK Notes forming part of the financial statements for the year ended 30 September 2024 {Contlnued) 15 Debtors 2024 2023 Other debtors Prepayments and accrued income 2,665 20,243 15,660 8.675 22,908 24,335 16 Creditors- amounts falling due within one year 2024 2023 Trade creditors Taxation and social security Other creditors Accruals and deferred income 6,227 1,019 2,920 41,756 3,029 1,332 3,475 46,525 51.922 54.361 17 Deferred Income Deferred Income refers to membership subscriptions and 100 Club income received in the year which relate5 to 2024125 2024 2023 Balance al 1 October Income deferred during the year Income released from the previous year 41,525 47,271 36,376 41,525 (41,525) (47,271) Balance at 30 September 36,376 41,525 16
DISABLED MOTORING UK Notes forming part of the financial statements for the year ended 30 September 2024 (Continued) 18 Analysis of net assets between funds Year ended 30 September 2024 Restricted Funds General Funds Total Fixed assets Investments Net current assets 24 (3,074) 24 59,345 62,419 62,419 (3,050) 59,369 Year ended 30 September 2023 Restricted Funds General Funds Total Fixed assets Inveslments Net current assets 24 1,925 24 1,925 1,949 1,949 19 Movement on Funds during year ended 30 September 2024 At 30 September 2024 At 1 October Expenditure (in¢. gains I lossesl 2023 Income Transfers Unrestricted Funds Restricted Funds 1,949 192,187 64,000 (197,186) (1,581) (3,050} 62.419 Total Funds 1,949 256,187 (198.767) 59.369 Year ended 30 September 2023 At 30 September 2023 At 1 October 2022 Expenditure (inc. gains I losses) Income Transfers Unrestricted Funds 7,785 208,865 {214,701) 1.949 Total Funds 7,785 208,865 (214.701 > 1.949 17
DISABLED MOTORING UK Notes forming part of the financial statements for the year ended 30 September 2024 (Continued) 20 Pensions The Charity operates 8 defined Contribution scheme (a stakeholder scheme) which is available to all of the charity's employees. Contributions are charged in the accounts as incurred and there were no outstanding or proposed contributions as al the balance sheet date. Pension costs charged in the year were £5,965 (2023: £6.342). 21 Commitments under operating leases As at 30 September 2024, the company had annual commitments under 8 non-cancellable lease as set out below.. 2024 2023 Not Later than one year Later than one year and not later than 5 years 2,368 1.232 2,368 3.600 3.600 5,968 22 Related Parties There are no related party transactions during the current or previous year. 18