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← Disability Sheffield Centre For Independent Living Limited

2024-03-31-accounts

Disability Sheffield Centre for Independent Living Limited Annual Report and Unaudited Financial Statements for the year ending 31 March 2024

Registered Charity Number:1112712 Company Number: 04639160

Contents

Contents
Page
Introduction and Vision 1
Purposes and activities 2
Overview of the year’s activities 3
Governance, legal and administrative information 11
Independent examiner’s report 13
Statement of financial activities 14
Balance sheet 15
Statement of cashflows 16
Notes to the accounts 17 - 25

www.disabilitysheffield.org.uk

Disability Centre for Independent Living Limited Report of the trustees for the year ending 31 March 2024

The trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ending 31 March 2024, which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the charities Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland; FRS 102) issued in October 2019.

Our vision is for Sheffield to be a place where disabled people have freedom, equality and independence

Disability Sheffield Centre for Independent Living Limited (Disability Sheffield) is a registered charity and a Disabled People’s Organisation (DPO). DPOs are organisations run by disabled people, for disabled people.

Since 2003, our local charity has been enabling disabled people in Sheffield to overcome the barriers that prevent them from being fully included in society.

We are committed to and promote the ‘Social Model of Disability’. We believe that people with impairments are disabled by the barriers they face in everyday life – e.g. inaccessible communication formats, people’s attitudes or inaccessible buildings – not by the way their minds and bodies work.

We are a user- and lived-experience led organisation. In addition to our main work of engaging the local disabled community on community issues that matter to them, a high percentage of our trustees, staff and volunteers have personal experience of living with an impairment (currently >75%). We are therefore well placed to equip disabled people with the knowledge and confidence to address the challenges they face.

During 2023/24 our fantastic, dedicated team of paid staff, trustees and volunteers continued to engage the disabled community in Sheffield on a whole range of important issues that mattered most to them. We also stepped in to save the Sheffield Travel Support service, which provides independent travel support to adults with learning disabilities across Sheffield, which would otherwise have been lost. As a result of taking on the STS team, we go into 2024/25 with a staff team of 40 and over 40 volunteers, including our trustees. During the year we also hosted a number of educational placements, including medical students and local sixthformers.

Our purposes and activities

The purposes of the charity are:

  1. To promote the benefit of participants (person with substantial and long term impairments who is thereby subject to disability) and their dependents and families resident in the city of Sheffield and elsewhere by:

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In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance the guidance ‘public benefit: running a charity (PB2)’.

Our Aims

We work alongside disabled people, organisations that represent them, the statutory and voluntary sectors, and the wider community to:

  1. Promote inclusion, choice and control.

  2. Encourage independent living.

  3. Give a collective voice to one of Sheffield’s lesser heard communities.

  4. Challenge negative perceptions of disability.

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We achieve our aims by:

Campaigning for change through strengthening the voice of disabled people

Advocacy and Information Service

We continued to deliver an advocacy support for people struggling to access health and social care and an information service for disabled people through our grant from Sheffield CCG. We entered our 7[th] year working with Citizens Advice Sheffield and Cloverleaf as part of the Advocacy Hub for the City, providing statutory advocacy. 2023-24 was the final year of provision under the previous contract before the service was retendered. The partnership – now also including Sheffield African and Caribbean Mental Health Association (SACMHA) – was successful in winning the retender which secures the service with Disability Sheffield until April 2031.

In 2023-24 we supported over 186 different people with advocacy support and helped over 500 people over the phone with information, advice and sign-posting to other support. The top ten topics that came up for us this year were:

Both our Generic and Statutory advocacy contracts continue to be heavily oversubscribed however, with significant waiting lists / periods to access support. Whilst this is intrinsically linked to levels of funding available, this is an area we are hoping to look at over the next year or two.

Information and Communication

Our information service has been key to providing disabled people with general and personalised signposting and information across a hole range of issues that fall outside of traditional advocacy. Alongside this we ensured that up to date information and upcoming opportunities were available via our website, regular newsletter and other comms channels, including social media.

During 2023-24 we were successful in securing two separate grants: one to build an entirely new website and the other to develop and roll-out the charities first ever member database. As a community advocacy and engagement charity, the ability to clearly and effectively manage communications with our members is essential, and we hope that these key projects will provide a much more effective platform to communicate with our members from 2024-25.

Sheffield Voices

Our self-advocacy group for people with a learning disability and/or autism continued to grow both in terms of members, profile and impact.

We delivered 3 large scale Big Voice events on Transport, Access and Employment at the town hall, with each event being attended by between 50-100 people with learning disabilities to have their say. These were supported by several local community ‘We Speak, You Listen’ events which took the themes out to community groups, meeting people where they are and particularly targeting global majority specific groups and residents in further out geographical locations who had previously been underrepresented.

We supported consultation for Sheffield City Council with our members around housing, blue badges, disability facilities, parking, transport (tram and travel), voting and taxis, to name just a few.

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Sheffield Voices members attended and spoke at a number of national conferences, including Positive Voices, Birmingham, the restraints reduction network and Bild events.

We continued our involved in the Learning Disability Partnership Board and the Autism Partnership Board, with several core Sheffield Voices ambassadors and staff involved directly, and linking our wider groups back in to have their say, too.

In particular this year, we have started to develop a promising partnership with Sheffield University which we hope to see progress further over the next few years. As well as directly contributing to more academic pieces of work, supporting the University to put genuine coproduction at the heart of social research is a fantastic and very rewarding opportunity for scaling-up genuine user-led change in the long-term.

Our drama and creative groups were again very involved:

Equality Partnership and Engagement Work

This year we continued to facilitate the Disability Partnership as part of the Sheffield Equality Partnership raising issues of concern for disabled people in the City directly with decision makers, and working closing with the other partnership representatives to raise issues of inequality, particularly when intersectionality or conflicting interests between broad priority groups occurred.

Over the last year, we have supported the disabled community to positively influence a whole range of issues affecting all aspects of people’s lives in Sheffield. Some of the highlights include:

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Our engagement, communication and policy worker also continued to support ongoing groups including the Access Liaison Group, of which he is the interim Chair, and the Sheffield Transport for All partnership.

Developing and delivering services which promote inclusive living – and promote good practice across Sheffield and Nationally

Direct Payment engagement work and PA Register

We continued to facilitate the Individual Employer and PA Development Group which meets to discuss and raise issues of concern for people in receipt of a direct payment employing their own personal assistant, including discussions around direct payment support within the City. We also attempted to expanded our mailing list / reach of people in receipt of a direct payments, particularly those from LGBT and ethnically diverse communities which had previously been under-represented. However this work has not yet had the impact hoped for due largely to unforeseeable circumstances. We are hopeful that the review next year of how we structure our broader community advocacy and outreach & engagement work, plus the improvements to communication with and retention of our members that we should see through the database and website work, will provide a significant boost in this area.

We were successful in winning the tender to rebuild Sheffield’s web-based PA register from scratch. The PA register has been designed and developed with a local developer and has been fully co-produced by a working group of our members. The register was launched in the autumn and has been well received, with a number of other local authorities contacting us to enquire how we built and developed it.

Sheffield Cycling 4 All

The project continues to expand its reach and cycling opportunities. The original 5 year Lottery community programme grant that underpinned the project for the last few years will enter it’s final year in 2024-25. We are already well underway in our application to extend this vital core funding and are confident of getting the outcome we hope for at this stage in the process.

We run pan-disability and condition-specific cycling sessions with a wide array of cycles in the safe surroundings of Hillsborough Park. In the past 12 months, we...

Our fleet of 10 electric assist cycles are available to borrow for free for up to 3 months. In the last 12 months:

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Campaigning & advocacy

We are represented on six Active Travel bodies in South Yorkshire. In the last 12 months we advised local authorities on:

Outreach & engagement

We get referrals from over 130 organisations across South Yorkshire. To further widen our reach, in the last 12 months we

We also provided information and support to anyone looking to buy or ride a trike or cycle, ranging from information sheets, video reviews of cycles, and advising people 1-1.

Healthy Living and Physical Activity Project

The health living project closed early in 2023-24. After a slow start, the project had developed a promising pilot scheme that looked to support disabled people past the barrier of attending activity sessions for the first time and until they are confident enough to continue attending, unsupported. Unfortunately, despite signing up a number of prominent local organisations to the scheme and having very promising initial results, the NHS was unable to continue funding the project.

Training

We secured a 7[th] year of funding from Skills for Care to offer a training programme for over individual employers in receipt of a direct payment and personal assistants. The training was delivered both on-line and in person but take-up was again very low as it has been for the last few years. This, however, is not an issue specific to Disability Sheffield as a very similar pattern is reported by other organisations delivering the programme across the country.

We continue to provide Disability Equality Training to organisations on demand, but currently have very limited capacity to promote and deliver the training as we would like. This is an area we may look to expand in the coming year if possible.

Sheffield Travel Support service

In autumn 2023, Disability Sheffield was approached by Yes2Ventures, a Sheffield-based parent social firm that was apparently being wound down, to take over the running of the Sheffield Travel Support service (STS). STS provides travel support to adults with learning disabilities or autism to access a range of services and activities and, as no other potential host organisation has been identified, this unique support service, which benefits our member community directly, would be lost if we did not intervene. Following a period of discussions and assessment, Disability Sheffield has therefore agreed to take on the service from 1[st] April, 2024.

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Working in partnership with a range of organisations:

We continue to work in partnership with a range of organisations including amongst others; Healthwatch Sheffield, Sheffield City Council, South Yorkshire Integrated Care Board. We have continued to be members of the Learning Disability and Autism Partnership Boards, and have supported the development of an Autism Partnership Network in the City. We are part of a city-wide response to the Cost of Living Crisis and sit on the strategic partnership and tactical group.

Trustees, staff members and volunteers represent the organisation on a number of local, regional and national boards, committees and partnerships including; Disability Rights UK Your Voices Group, Learning Disability England, BUiLD amongst others. The Chief Executive regularly meets with other social leaders in the city through the Sheffield VCS Leaders Forum and VCS strategic health group. Sheffield Voices are part of several University of Sheffield projects, including Humanising Healthcare.

How we funded our work

Our funding portfolio includes a mix of commissioned services and engagements from public sector bodies (such as our individual advocacy support, the Sheffield Equality Hub Partnership, etc.), targeted grants and projects (Sheffield Voices Big Voice events, Sheffield Cycling 4 All, etc.) and earnt and donated income.

We are grateful to our funders who have enabled us to continue working with disabled people in Sheffield. Our largest funders this year continue to be Sheffield City Council, the South Yorkshire Integrated Care Board (was NHS Sheffield Clinical Commissioning Group) and the National Lottery Community Fund.

We are also grateful to our other funders and key partners in 2023-24, including:

We are very grateful for the donations we have received in support of our work in 2023-24. Some donations have been as a thank you for the service people have accessed and others in memory of a loved ones.

We also generated some earnt income through on-demand training delivery and Sheffield Voices paid-for easy-read service which produces commissioned easy read versions of documents for a number of organisation including Sheffield City Council and Sheffield Health and Social Care.

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Strategic Plan and Developments

The strategic plan is reviewed on annual basis. At the January 2023 board meeting the trustees reviewed the strategic plan, agreeing that it is still a true reflection of our purpose and future direction.

Board meetings and the finance sub-group have now been changed to being quarterly rather than bi-monthly meetings. With the departure of Adam Butcher as a trustee, the finance group has struggled to recruit sufficient members to be quorate. This is an area we will look to strengthen in the coming year.

We continue to be relatively bottom heavy as an organisation, largely as a long-term impact of the period of growth and how it was structured over the last few years. Over the coming financial year we will therefore be reviewing our staffing structures, resources and operational infrastructure to ensure that they are effective, efficient and fit for purpose as we try to balance increasing our impact with an ever diminishing availability of funding from statutory sources.

We have some stability in our core funding with the resecuring of the statutory advocacy contract, the likelihood of SC4A core-funding extension and the ‘core’ funding for Sheffield Voices now provided by Sheffield City Council. Sheffield Voices in particular are also exploring new relationships with academia and other previously untried partnerships, which may provide new opportunities for our work. Over the next 12-18 months we will also be developing a new fundraising strategy to increase the clarity around our longer term funding model and sustainability, in light of the significant period of change, both internally and externally, that the organisation has recently been through.

Financial results of activities and events

The total income for the year was £624,934 (2023: £556,262) and total expenditure amounted to £621,229 (2023: £578,544). Over the last couple of years the organisation has managed surpluses and maintained a good level of unrestricted reserves to guard against sudden changes. However with the continued pressure on resources the Board recognise the importance of continuing to ensure that the organisation has sufficient unrestricted reserves.

Reserves policy

The trustees have agreed that reserves should be maintained at a level which ensures that the organisation’s core activity could continue during a period of unforeseen difficulty and could meet all known liabilities, both contingent and actual involved in winding up the organisation including redundancy costs should that be necessary.

The reserves target is calculated annually and reviewed at the end of each financial year in line with the Reserves Policy. Within the annual accounts where the reserves are above the agreed total in the policy the Directors will be explicit about how this funding should be deployed. The directors consider it prudent that the level of unrestricted reserves held should be no less than £96,700.

As at 31 March 2024 free reserves (general funds excluding fixed assets) stood at £157,268 which is above the sum required by Disability Sheffield Centre for Independent Living, the excess will be used to support the strategic plans going forwards.

An additional £23,659 was held in designated funds for ongoing projects.

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Future Aims with regard to Reserves

Disability Sheffield Centre for Independent Living will continue to ensure that sufficient grant funding and revenue income is sought in a timely manner to retain reserves at the agreed level within each financial accounting period.

Monitoring and Reviewing

The adequacy of the level of reserves required will be reviewed on an annual basis by the directors.

Governing documents

The organisation is a charitable company limited by guarantee, incorporated on 16th January 2003 and registered as a charity on 13th January 2006. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1 to the assets of the charity. The total number of such guarantees at 31 March 2024 is 36 (2023 - 36). The Directors' have no beneficial interest in the charity.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as Directors. Under the requirements of the Memorandum and Articles of Association the members of the Board are elected to serve a year after which they must be re-elected at the next Annual General Meeting. Temporary vacancies are filled by the Directors until the following AGM and can be re-elected. The Board appoints the honorary officers at its first meeting after the Annual General Meeting.

The Board seeks to represent the voice of disabled people in the City and we strive to ensure that no less than 75% of its members are disabled people. This is an important part of our structure and one that ensures Disability Sheffield remains a Disabled People's User Led Organisation (DPULO).

Darren Lee continued for a further year as Chair. New directors are subject to a recruitment process, to encourage individuals to think about what they will bring to the organisation. It also gives the Chair, Vice Chair and directors an opportunity to meet with candidates before joining the Board.

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Organisational structure

All directors serve on the Board, which meets a minimum of 4 times per year to review performance and long-term strategies for Disability Sheffield. Task and finish groups are established as required to support one-off projects.

During 2023-24 the senior management team comprised of;

Chief Executive, Stephen Bonner

Advocacy Manager, Mary Philipps

They led a team of ~20 staff (majority part-time) and over 40 volunteers.

Overall strategic responsibility for the organisation lies with the directors who serve on the Board to set policy and monitor performance. The Chief Executive implements the policies; manages day to day affairs, and report to the Board. The Chief Executive is supported by a team of staff underpinned by robust governance and decision-making arrangements to ensure the effective running of the organisation.

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REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number 04639160 (England and Wales)

Registered Charity number

1112712

Registered office

The Circle 33 Rockingham Lane Sheffield South Yorkshire S1 4FW

Directors and Trustees

The directors of the charitable company (charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:

Trustee
Appointed
(after 01/04/2023)
Resigned		 Trustee
Appointed
(after 01/04/2023)
Resigned		 Trustee
Appointed
(after 01/04/2023)
Resigned
Darren Lee
Emmanuela Banda
20/10/2023
John Kenneth Fuller
Stephanie Ruth Hannam-Swain
20/10/2023
Hannah Cartledge
19/07/2024
Tim Heptinstall
19/07/2024
Matthew David Gibson
Graham Moss
19/07/2024
08/11/2024
Robert Smith
20/10/2023
27/10/2024
Die Green
20/10/2023
02/04/2024
Adam Butcher
29/11/2023
Christine Griffiths
31/03/2024
Grahame Whitfield
10/07/2023
Kate Whittaker
18/04/2023
Natalie Yarrow 01/09/2023

Accountants

Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

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Dlsabllty Sheffletd Trustees, rnsponsibilities in relalion to the financial statements The tharity trustees {￿0 are also the directors of the charity for the purposes of company law) are responsible for preparing a Trustees. annual report and financial statements in acu)rdanca with applicable law and United Kingdom Accounting Standards (United I￿n￿10M Generally Accepted Ac(x)unting Pradice). The rep￿t and accounts have been prepared in accordan￿ with the provisicms in the Companies Act 2006 relating to small companies. Company law requires the charity trustees to wepare financial stateM￿ts for eath year whith give a true and fair view of the state of affairs of the charitable company and the gr(￿p and of the incoming resources and application of resour￿, including the income and expenditure. of the charitable group for that period. In preparing the financial statements. the trustees are required to: Select suitable accounting wjlicies and then apply them consistent￿. Observe the methods and principles in the Charities SORP; Make judgements and estimates that ar8 reasonable and wuden(' Stat8 whether applicabl8 UK accounting standards have b88n followed. subject to any material departures disclosed and explained in the financial statements; and Prepare the finanaal statements on the going concern basis unl8SS it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accouhting records that disclose with r&qsonable a￿uracY at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Ad 2006. They are also responsible for safeguarding the assets of the tharity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible ft)r the maintenance and integrity of the charity and financial infomiation included on the charitvs website in accordance with legislation In the United lfjngdom governing the preparation and dissemination of financial statements. Exemptlons The trustees have taken advantage of the exemplions available to small companies including the audit exemption (see statement on balance sheet). Approved by order of the board of trustees on and signed on behalf by. M D Gibson Treasurer. Trustee vMw.dlsabilitysheffi8ld.ory.uk 12

Independent examineffs report to the dlrectors of Dlsablllty Sheffleld Centr• for Independent Living Limited {Ih• Compan￿) I report to the tharity directors on my examination of tha accounts of the Company for the year ended 31 March 2024. Responsibilities and basis of report As the directors of the Company you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (Ihe 2006 Act.). Having satisfi8d myself that the ac(xJunts 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 CoMpan￿S accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Acr). In carying out my examination I have followed the Directions given by the Charity Commission under s8Ction 145(5) (b) of the 2011 Act. Indepondent examlnevs statement Since the Compan￿8 gross income exc88ded £250.000 your examiner must be a member of body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination b9cause l a member of the Institute of Chartered Accountants in England and Wales. which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the 8￿￿MinatiOn giving me cause to believe: accounting records were not kept in respect of the Company as required by section 386 ofthe 2006 ￿. or 2. the accounts do not accord with those records: . 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a Yrue and fair view which is not a matter considered as part of an irKlependent examination: or 4. the accounts have not been prepared In acc(Ydance with the methods and principles of the Statement of Recommended Prdctice for accounting and reporling by charities applicable to organlsations Fxeparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102). I have no concems and have c(Kne across no other matters in connection with the examinatii to which attention should be drawn in this report in order to enable a proper understanding of the accounts to b8 reached. Signed: Susan Cochrane. FCA. DChA Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH 5 CcthroLfU Date: l £ I IQI ILL¥ www.disabilitysheffield.ory.uk 13

Statement of financial activities

(incorporating the income and expenditure account) For the year to 31 March 2024

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds 2024 funds funds 2023
Notes £ £ £ £ £ £
Income from:
Donations and grants 2 92,529 226,115 318,644 9,717 243,692 253,409
Charitable activities 3 26,935 279,355 306,290 95,310 207,543 302,853
119,464 505,470 624,934 105,027 451,235 556,262
Expenditure on:
Charitable activities 4 210,818 410,877 621,695 140,362 440,850 581,212
(Profit)/ loss on disposal of assets (466) - (466) (2,668) - (2,668)
210,352 410,877 621,229 137,694 440,850 578,544
Net income/(expenditure) (90,888) 94,593 3,705 (32,667) 10,385 (22,282)
Transfers between funds 12 134,754 (134,754) - 26,374 (26,374) -
Net movement in funds 43,866 (40,161) 3,705 (6,293) (15,989) (22,282)
Total funds brought forward 147,781 58,069 205,850 154,074 74,058 228,132
Total funds carried forward 191,647 17,908 209,555 147,781 58,069 205,850

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Disablllty Sheffield Cenlre f￿ k￿yependernI Livi Balance Sheet As at 31 March 2024 Company number. 04639160 2023 Tanglblo flxed assots Debtors Cash ai bank and in hand 64.181 149.611 115255 144.235 Totsl ¢urrnnt ass•ts 213.792 259.4 Creditors: amounts falling due y￿thIn one year (14.957) (73.934) Net current awts Total assets loss curront Ilabllltl•s 209.555 204850 Creditors: amounts falllng due after more than one year Total nat aBsot8 209 555 206 850 Rèpresonted by: Funds of the Charlty General funds Dosignated funds Total unrestricted funds Restricted In￿rne funds 187.988 23,659 191,647 17,908 113.769 34.012 147,781 58,069 11 12 13 For the year ending 31 March 2024 the compary was enthled to exemption from audlt under secllon 477 of the Companies Art 2006 relating to small ccxnpanles. Th8 member8 have not rnquired the (x>mpany to ctsin an audit in a(xxJrdan(% with section 476 of th8 Compani88 Act 2006. The dlrectofs adm(￿edge their responsibilities fw ¢omplyirKJ ￿ the requirements of the Aci wilh respect to accounting rec(ds and for the prepardtion of accounts. These accounts have been prepared in accordance the provisions appllcable to companies subject to small (￿mpanIes. regime. Approved by the board of trustees on Sigr￿d on behalf of the board ty. M D Gibson Treasurer. Trustee www.disabilitysheffield.ory.uk 15

Statement of cash flows

For the year to 31 March 2024

2024 2023
£ £
Note
Cash flows from operating activities
Net cash provided by/ (used in) operating activities 16 10,200 (82,731)
Cash flows from investing activities
Proceeds for sale of equipment 1,200 7,000
Purchase of fixed assets (6,024) (17,919)
Change in cash and cash equivalents 5,376 (93,650)
Cash and cash equivalents at the beginning of the year 144,235 237,885
Cash and cash equivalents at the end of the year 149,611 144,235

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Notes to the Accounts For the year to 31 March 2024

1 Accounting Policies

Disablity Sheffield Centre for Independent Living Limited is a charitable company in the United Kingdom limited by guarantee. In the event that the charity is wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 (as updated through Update Bulletin1 published on 2 February 2016), 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 Accounting Practice. The financial statements have adopted Charities SORP (FRS102) Bulletin 1, and taken advantage of the option not to prepare a Statement of Cashflows.

Disablity Sheffield Centre for Independent Living Limited meets the definition of a public benefit entity under FRS 102. The financial statements are prepared under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and are rounded to the nearest £.

Income is recognised when the organisation has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income for multi or split financial year projects, as specified by the funder, has been recognised in that year. This may result in deferred income or income received in advance.

Income from services provided is included in the year in which the service took place. Investment income is included when receivable.

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

(e) Fixed Assets

Depreciation has been calculated to write down the cost or valuation, less estimated residual value, of all tangible fixed assets over their expected useful live, as follows:

Fixtures, fittings & equipment - straight line over 3 to 5 years Bicycles - straight line over 3 to 5 years

(f) Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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Notes to the accounts (continued) For the year to 31 March 2024

1 Accounting Policies (continued)

(h) Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

(i) Fund accounting

Unrestricted funds are donations and other income receivable or generated for the objects of the organisation without further specified purpose and are available as general funds.

Designated funds are funds set aside at the discretion of the trustees for a specific project.

Restricted funds are to be used for specific purposes as laid down by the funder.

(j) Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

As a charity, the organisation is exempt from tax on income and gains falling within the available tax exemptions to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

(l) Leases

Rental payable and receivable under operation leases are charged to the SOFA on a straight line basis over the period of the lease.

(m) Taxation

As a charity, the organisation is exempt from tax on income and gains falling within the available tax exemptions to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

(n) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that the charity will continue to operate for 12 months from authorising these financial statements. Not all funding streams are secure this far in advance however the trustees will develop a plan of action to be taken to reduce costs, should the required income not be secured.

www.disabilitysheffield.org.uk

18

Notes to the accounts (continued) For the year to 31 March 2024

2 Income from grants and donations
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds 2024 Funds Funds 2023
£ £ £ £ £ £
Keystone Fund 42,050 - 42,050 - - -
Garfield Weston 25,000 - 25,000 - - -
SHSC Easy Read 2,000 - 2,000 - - -
Sheffield Town Trust 2,000 - 2,000 2,000 - 2,000
SCC WSYL 20,000 - 20,000 - - -
Skills for Care- Workforce Development Fund - 15,671 15,671 - - -
Clothworkers Foundation - 8,400 8,400 - - -
SCC Safer Sheffield Partnership - 1,000 1,000 - - -
SCC You Speak We Listen - 33,035 33,035 - - -
VAS Long Covid Grant - 1,000 1,000 - - -
SCC Community Safer Partnership - 492 492 - 11,000 11,000
The Edward Gostling Foundation - 10,000 10,000 - - -
SCC - Universal Youth Work Grant - 19,630 19,630 - - -
SCC - Cost of Living - 7,490 7,490 - - -
VAS Collaborative Conversations - 1,300 1,300 - - -
The University of Sheffield - 6,400 6,400 - - -
SCC Equality and Fairness Grant - 15,950 15,950 - - -
SCC Cohesion fund - 2,000 2,000 - - -
National Lottery Community Fund - 80,711 80,711 - 79,346 79,346
Keyfund - 2,499 2,499 - - -
Tramlines Festival Grant 2,000 - 2,000 - - -
Sport England - 13,837 13,837 - - -
Department for Works and Pensions - - - - - 41,026 41,026
Access to Work
Sheffield Voices - - - 249 - 249
Sheffield City Council - EF16029 Equality - - - - 15,000 15,000
Hub
SCC direct payment support - - - - 16,500 16,500
SYCF Resilience Fund - - - - 11,250 11,250
Arts Council - - - - 5,937 5,937
Sheffield Autism Partnership Network - - - - 2,500 2,500
SY ICB SV Health Experience Engagement - - - - 8,000 8,000
SCC Covid Community Recovery Fund - - - - 13,200 13,200
MSE Charity - - - - 5,400 5,400
Magic Pen - - - - 1,500 1,500
Rix-Thompson-Rothenberg Foundation - - - - 6,920 6,920
SYICB Primary Care Cap - - - - 5,000 5,000
SFC Training - - - - 9,113 9,113
SCC Covid memorial fund - - - 2,000 2,000
Sport England Together Fund - - - 10,000 10,000
Other donations (521) 6,700 6,179 7,468 - 7,468
92,529 226,115 318,644 9,717 243,692 253,409

www.disabilitysheffield.org.uk

19

Notes to the accounts (continued) For the year to 31 March 2024

3 Income from charitable activities
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds 2024 Funds Funds 2023
£ £ £ £ £ £
Projects:
Sheffield Cycling 4 All - - - 10,090 - 10,090
Sheffield Voices - - - 5,174 - 5,174
SCC PA register - 48,150 48,150 - - -
NHS Sheffield ICB- Disability Health
Advocacy & Info Services - 93,686 93,686 - 91,046 91,046
NHS Sheffield ICB- Healthy Living and
Physical Activity project - 44,144 44,144 - 60,000 60,000
Other service income 26,935 93,375 120,310 80,046 56,497 136,543
26,935 279,355 306,290 95,310 207,543 302,853

4 Expenditure on charitable activities

Expenditure on charitable activities Expenditure on charitable activities
Note Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
Funds
Funds
2024
Funds
Funds
2023
Transcription and interpreter £
£
£
£
£
£
132
807
939
-
580
580
Project costs 768
3,776
4,544
515
25,863
26,378
Grants payable -
-
-
5,236
41
5,277
Return of grant underspend -
-
-
-
5,100
5,100
Staff salary costs 6 134,263
348,393
482,656
83,528
340,588
424,116
Consultancy 3,628
35,476
39,104
-
1,484
1,484
Staff training 1,413
5,521
6,934
-
1,934
1,934
Staff travel, meeting and subsistence costs 179
1,809
1,988
497
9,337
9,834
Volunteer travel, meeting and subsistence costs 52
1,547
1,599
1,373
3,362
4,735
Payroll administration 2,192
-
2,192
562
1,123
1,685
Rent, rates and room hire 27,975
7,737
35,712
7,260
28,349
35,609
Insurance 513
279
792
3,882
1,309
5,191
Printing, stationery and office costs 4,000
2,051
6,051
4,578
16,279
20,857
Advertising -
-
-
-
-
-
Publications and subscriptions 975
-
975
156
460
616
IT maintenance, support and equipment 9,952
2,701
12,653
1,162
4,187
5,349
Depreciation 14,864
-
14,864
26,182
-
26,182
Other expenses 4,356
780
5,136
1,681
746
2,427
Bank charges 316
-
316
305
108
413
Legal and professional fees 2,480
-
2,480
805
-
805
Independent examination fees 5 2,760
-
2,760
2,640
-
2,640
210,818
410,877
621,695
140,362
440,850
581,212

www.disabilitysheffield.org.uk

20

Notes to the accounts (continued) For the year to 31 March 2024

5 Fees payable to Independent examiner's organisation

5 Fees payable to Independent examiner's organisation
2024 2023
£ £
Independent examination fees 2,760 2,640
6 Staff salary costs
Salaries 2024
£
428,469		 2023
£
379,099
Employer's National Insurance 28,695 23,802
Employer's pension contribution 25,492 21,215
482,656 424,116

No employee received emoluments of more than £60,000. The average monthly number of employees during the year was 22 (2023: 23).

7 Tangible fixed assets
Cost or Valuation Fixtures,
fittings and
equipment
Bicycles
Total
£
£
£
As at 1 April 2023 23,215
72,289
95,504
Additions 3,374
2,650
6,024
Disposals -
(2,200)
(2,200)
As at 31 March 2024 26,589
72,739
99,328
Depreciation
As at 1 April 2023 18,395
56,815
75,210
Charge this period 3,367
11,497
14,864
Disposals -
(1,466)
(1,466)
As at 31 March 2024 21,762
66,846
88,608
Net Book Value
As at 31 March 2024 4,827
5,893
10,720
As at 31 March 2023 4,820
15,474
20,294

www.disabilitysheffield.org.uk

21

Notes to the accounts (continued) For the year to 31 March 2024

8 Debtors

Debtors
2024 2023
£ £
Trade debtors 59,962 90,942
Other debtors - 1,112
Prepayments 4,219 23,201
64,181 115,255
Creditors: amounts falling due within one year
Note
Trade creditors
Accruals
Deferred income
10		 2024
£
6,390
8,567
-		 2023
£
1,454
4,700
67,780
14,957 73,934
Deferred income
Deferred income brought forward
Income released in the year
Income received in the year		 2024
£
67,780
(67,780)
-		 2023
£
62,200
(62,200)
67,780
Deferred income carried forward - 67,780

10 Deferred income

11 Designated funds

Sheffield Cycling 4 All Sheffield Cycling 4 All Sheffield Cycling 4 All Brought
Carried
forward
Income
Expenditure
Transfers
forward
£
£
£
£
£
23,659
-
-
-
23,659
Sheffield Voices 10,353
-
-
(10,353)
-
34,012
-
-
(10,353)
23,659

Sheffield Cycling 4 All

Prior to April 2016 Sheffield Cycling 4 All was operating as a small community group. In April 2016 it became part of Disability Sheffield. The community group ceased to exist and all funds were transferred across from the groups bank account to Disability Sheffield and ringfenced for inclusive cycling. The overspend from the People's Health Trust (Health Rich) restricted fund has been transferred to this designated fund.

Sheffield Voices

Reserves brought across to Disability Sheffield following the closure of SUFA, a self-advocacy organisation for people with learning difficulties. The reserves are held in a cost centre to support the project costs of the group who meet regularly, both in person and on zoom. The group is now known as Sheffield Voices. Funds include earnt income from involvement in regional and national projects, and providing training.

Prior year comparison Brought
Carried
Sheffield Cycling 4 All forward
Income
Expenditure
Transfers
forward
£
£
£
£
£
25,542
10,937
(3,681)
(9,139)
23,659
Sheffield Voices 15,522
10,123
(10,912)
(4,380)
10,353
41,064
21,060
(14,593)
(13,519)
34,012

www.disabilitysheffield.org.uk

22

Notes to the accounts (continued) For the year to 31 March 2024

12 Restricted funds

Restricted funds
Brought Carried
forward Income Expenditure Transfers forward
£ £ £ £ £
Central costs 11,939 72,221 (52,764) (27,196) 4,200
Advocacy - 157,636 (130,407) (27,229) -
Sheffield Voices 5,305 97,877 (83,561) (16,813) 2,808
DS Network 812 35,950 (32,337) (3,902) 523
SC4A 1,394 97,642 (80,537) (8,122) 10,377
Healthy Living & Physical Activity Project 38,619 44,144 (31,271) (51,492) -
58,069 505,470 (410,877) (134,754) 17,908

Central costs

Grant funding received to support the core services of the organisation and the associated costs. These include the development and maintenance of a PA register and the work involved in the learning and development of personal assistants and the people who employ them. The transfer represents the allocation of overheads and the completion of projects where it was agreed by the funder that the balance did not have to be returned.

Advocacy

Funding to support the delivery of an independent, free of charge, dedicated Advocacy and Disability Information Service for all disabled people over 18 years of age living in Sheffield, and who are encountering barriers to receiving an NHS funded and/or provided health services which they feel meets their individual requirements. The transfer represents the allocation of overheads to the project.

Sheffield Voices

Funding to support the project costs of a self advocacy group 'Sheffield Voices' who work with members whose voices are seldom heard. The group meets regularly, both in person and on zoom. The transfer represents the allocation of overheads and the completion of projects where it was agreed by the funder that the balance did not have to be returned.

DS Network

Funding to support the Disability Sheffield network which includes education and awareness sessions and the development of the Equality network in Sheffield. The transfer represents the allocation of overheads and the completion of projects where it was agreed by the funder that the balance did not have to be returned.

SC4A

Funding to support the running of an inclusive all-ability cycling group providing opportunities for anyone who is unable to ride a 2-wheel bike due to disability or a long term health condition. The transfer represents the allocation of overheads. Funding was received to purchase a new bicycle, as the use of the asset is not restricted, a transfer has been made to unrestricted funds.

Healthy Living & Physical Activity Project

Project working across community and NHS/local authority providers to develop/implement innovative ways to increase community organisations capacity to support people living with SMI, LD, and ASC to access healthy living/physical activity opportunities in their local communities. In previous periods the project costs had not been fully attributed to the fund, the transfer this year represents the allocation of prior and current period project costs and the subsequent closure of the project where it was agreed by the funder that the balance did not have to be returned.

www.disabilitysheffield.org.uk

23

Notes to the accounts (continued) For the year to 31 March 2024

12 Restricted funds (continued)

Prior year comparison Brought Carried
forward Income Expenditure Transfers forward
£ £ £ £ £
NHS Sheffield CCG- Disability Health Advocacy & Info Services 3,554 91,046 (94,600) - -
Department for Works and Pensions - Access to Work 4,359 41,026 (43,070) (921) 1,394
Sheffield City Council - EF16029 Equality Hub 1,774 15,560 (17,334) - -
The Big Lottery Community Fund 11,271 79,346 (85,084) (5,533) -
Sports England 7,256 - (6,782) - 474
SfC Training WP2.1-DIS-20012 2020-21 (1) - - 1 -
Sports England Tackling Inequalities 5,027 - (3,476) (1,551) -
SCC direct payment support 99 16,500 (16,500) - 99
SYCF Resilience Fund 904 11,250 (12,154) - -
Sports England Return to Play 7,898 - - (7,898) -
SCC Direct Payment Engagement Work - 18,000 (18,000) - -
CCG vaccine support 3,259 - (3,259) - -
Talbot Trusts 2021 2,876 - (2,786) - 90
SY ICB healthy living and physical activity project 9,024 60,000 (29,649) (756) 38,619
SfC training 2021 -22 5,100 - (5,100) - -
Toyota Parasport 3,567 - (3,567) - -
Arts Council 387 5,937 (6,324) - -
SCC Involvement Fees 1,760 - (948) - 812
SYICB Primary Care Cap - 5,000 (4,793) - 207
James Neill Trust Fund 550 - (450) - 100
Sheffield Autism Partnership Network 407 2,500 - - 2,907
SY ICB SV Health Experience Engagement 287 8,000 (3,000) - 5,287
Humanising Healthcare - 3,750 (3,750) - -
SCC Covid Community Recovery Fund 2,200 13,200 (15,400) - -
SCC Digital Device Loan Scheme 2,500 2,937 (2,875) - 2,562
MSE Charity - 5,400 (5,391) - 9
Chance to choose - 31,250 (31,241) - 9
Magic Pen - 1,500 (1,785) 285 -
SFC Training - 9,113 (9,112) (1) -
Rix-Thompson-Rothenberg Foundation - 6,920 (6,920) - -
SY PCC Hate Crime - 11,000 (5,500) - 5,500
SCC Covid memorial fund - 2,000 (2,000) - -
Sport England Together Fund - 10,000 - (10,000) -
74,058 451,235 (440,850) (26,374) 58,069

www.disabilitysheffield.org.uk

24

Notes to the accounts (continued) For the year to 31 March 2024

13 Net asset by fund

Net asset by fund
General Designated Restricted Total
funds funds funds 2024
£ £ £ £
Fixed assets 10,720 - - 10,720
Net current assets/ (liabilities) 157,268 23,659 17,908 198,835
167,988 23,659 17,908 209,555
Prior year comparison General Designated Restricted Total
Fixed assets funds
£
-		 funds
£
-		 funds
£
20,294		 2023
£
20,294
Net current assets 113,769 34,012 37,775 185,556
113,769 34,012 58,069 205,850

14 Trustees and key management remuneration, benefits and expenses

No trustees were reimbursed for travel costs during the year (2023: No trustees totalling £Nil).

The key management personnel of the charity comprise the trustees and the senior management team (the Chief Executive and Advocacy manager). The total employee benefits of the key management personnel of the charity were £69,672 (2023 :£70,696).

15 Related Party Transactions

There were no related party transactions other than those detailed above.

16 Reconciliation of net expenditure to net cash flow from operating activities

Net income/(expenditure) for the year (as per the SOFA)
Adjustments for:
Depreciation of equipment and bicycles
Profit on disposal of fixed assets
(Increase)/decrease in debtors
Increase/(decrease) in creditors		 2024
2023
£
£
3,705
(22,282)
14,864
26,182
(466)
(2,668)
51,074
(76,429)
(58,977)
(7,534)
Net cash provided by/(used in) operating activities 10,200
(82,731)

www.disabilitysheffield.org.uk

25