2022-03-31-accounts - Warrington Disability Partnership

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		Page
Report ofthe Trustees	1	to	13
Report ofthe Independent Auditors	14	to	16
Statement ofFinancial Activities		17
Balance Sheet	18	to	19
Cash Flow Statement		20
Notes to the Cash Flow Statement		21
Notes to the Financial Statements	22	to	35
Detailed Statement ofFinancial Activities	36	to	37

		for	the Year E	nded 31March 2	022
						31.3.22	31.3.21
				Unrestricted	Restricted	Total	Total
				fund	funds	funds	funds
			Notes
INCOME	AND ENDOWMENTS FROM
Donations	and legacies			7,925	300	8,225	27,075
Charitable	activities
Disability	specific services			574,963	14,650	589,613	297,267
Disability	equipment	services		65,559		65,559	78,845
Disability	Awareness	Day			71,010	71,010	54,170
Other trading activities				372,682		372,682	250,025
Investment	income			60,057		60,057	6
Other income				92,327		92,327	287,918
Total				1,173,513	85,960	1,259,473	995,306
EXPENDITURE ON
Raising funds				19,873	4,498	24,371	7,677
Charitable	activities
Disability	specific services			761,388	32,673	794,061	711,007
Disability	equipment	services		313,814		313,814	210,292
Disability	Awareness	Day			40,275	40,275	48,457
Total				1,095,075	77,446	1,172,521	977,433
NET INCOME				78,438	8,514	86,952	17,873
Transfers	between	funds	18	15,937	(15,937)
Net movement in funds				94,375	(7,423)	86,952	17,873
RECONCILIATION OFFUNDS
Total funds brought		forward		577,880	13,423	591,303	573,430
TOTAL FUNDS CARRIED FORWARD				672355	6,000	678,255	591,303

				31.3.22	31.3.21
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
	Notes			f,
FIXEDASSETS
Tangible assets	12	84,593		84,593	83,087
Investments	13	1		1	1
		84,594		84,594	83,088
CURRENT ASSETS
Debtors	14	565,095		565,095	378,856
Cash at bank and in hand		129,052	11,000	140,052	210,595
		694,147	11,000	705,147	589,451
CREDITORS
Amounts falling due within one year	15	(106,486)	(5,000)	(111,486)	(81,236)
NET CURRENT ASSETS		587,661	6,000	593,661	508,215
TOTAL ASSETSLESSCURRENT
LIABILITIES		672,255	6,000	678,255	591,303
NET ASSETS		672,255	6,000	678,255	591,303
FUNDS	18
Unrestricted funds				672,255	577,880
Restricted funds				6,000	13,423
TOTAL FUNDS				678,255	591,303

			Cash Flow S for the Year Ended	tatement 31March 2022
				31.3.22	31.3.21
			Notes
Cash flows from operating	activities
Cash generated irom operations				7,705	162,536
Net cash provided by operating		activities		7,705	162,536
Cash flows from investing	activities
Purchase oftangible fixed assets				(13,787)	(4,800)
Interest received				57	6
Dividends received				60,000
Net cash provided by/(used	in)	investing	activities	46/70	(4,794)
Cash flows from financing	activities
Inter company loan				(124,518)	(8,662)
Net cash used in financing	activities			(124,518)	(8,662)
Change in cash and cash	equivalents		in the
reporting period				(70,543)	149,080
Cash and cash equivalents	at	the beginning
ofthe reporting period				210,595	61,515
Cash and cash equivalents	at	the end	ofthe
reporting period				140,052	210,595

	RECONCILIATION	RECONCILIATION	RECONCILIATION	OFNET INCOME TONET CASH FLOW FROM OPERATING ACTIVITIES	OFNET INCOME TONET CASH FLOW FROM OPERATING ACTIVITIES	OFNET INCOME TONET CASH FLOW FROM OPERATING ACTIVITIES	OFNET INCOME TONET CASH FLOW FROM OPERATING ACTIVITIES
						31.3.22	31.3.21
	Net income	for the	reporting		period (asper the Statement ofFinancial
	Activities)					86,952	17,873
	Adjustments	for:
	Depreciation	charges				12,281	9,132
	Interest received					(57)	(6)
	Dividends received					(60,000)
	(Increase)/decrease		in	debtors		(61,720)	118,046
	Increase in creditors					30/49	17,491
	Net cash provided		by	operations		7,705	162,536
2.	ANALYSIS	OF CHANGES			IN NET FUNDS
					At 1.4,21	Cash flow	At 31.3.22
	Net cash
	Cash at bank	and in	hand		210,595	(70,543)	140,052
					210,595	(70,543)	140,052
	Total				210,595	(70,543)	140,052

Tangible fix	ed assets
Depreciation	isprovided	at the following	annual rates in order to write offeach asset over its estimated useful life.
Workshop			over period ofthe lease
Improvements	to property		10%on cost
Plant and machinery			10%on cost
Fixtures and	fittings		10%on cost
Computer equipment			33%on cost

		31.3.22	31.3.21
Fundraising	events	40,400	12/87
Services		332,282	237,738
		372,682	250,025

					31.3.22	31.3.21
Shares in group undertakings					60,000
Deposit account interest					57
					60,057
INCOME FROM CHARITABLE ACTIVITIES
					31.3.22	31.3.21
		Activity			f
Grants and contracts		Disability	specific services		589,613	297,267
Grants and contracts		Disability	equipment	services	65,559	78,845
DADs sponsorship		Disability	Awareness	Day	71,010	9,170
Grants and contracts		Disability	Awareness	Day		45,000
					726,182	430382
Grants received, included in the		above, are	as follows:
					31.3.22	31.3.21
Wamngton Borough	Council				396,966	122,525
Warrington Clinical Commissioning Group					84,145	80,970
Warrington &Halton	hospitals				16,150	1,000
Cheshire Community	Foundation				7,508	8,000
BBO/New Leaf					75,969	63,594
Cheshire Cenire for Independent		Living			29,300	29,300
Expanse Learning Group						10,000
Warrington Borough	Council -	Covid 19grants			23,134	63,623
Tesco						500
Asda						600
Cheshire Constabulary						1,000
National Lottery						40,000
Garfield Weston Foundation					20,000
Police &Crime Commissioner		for Cheshire			2,000
					655,172	421,112

6.	RAISING FUNDS
	Other trading activities
						31.3.22	31.3.21
	Fundraising expenses					24,371	7,677
7.	CHARITABLE ACTIVITIES COSTS
						Support
					Direct	costs (see
					Costs	note 8)	Totals
	Disability specific services				645,540	148,521	794,061
	Disability equipment	services			291,222	22,592	313,814
	Disability Awareness	Day			40,171	104	40/75
					976,933	171,217 Governance	1,148,150
8.	SUPPORT COSTS
				Management	Finance	costs	Totals
							E
	Disability specific services			141,929	1,339	5,253	148,521
	Disability equipment	services		22,592			22,592
	Disability Awareness	Day		104			104
				164,625	1,339	5,253	171,217
9.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)		is stated after charging/(crediting):
						31.3.22	31.3.21
	Auditors' remuneration					5/53	4,500
	Depreciation - owned	assets				12,281	9,132
	Other operating leases					14,620	16,244
	Job Retention Scheme Grants					(81,527)	(277,118)
	Local Restriction Grants					(23,134)	(63,623)

					31.3.22	31.3.21
Wages and salaries					752,976	719,120
Social security costs					48,617	44,809
Other pension costs					15,722	15,177
					817,315	779,106
The average monthly		number	ofemployees	during the year was as follows:
					31.3.22	31.3.21
Disability	advice information		services		23	23
Disability	equipment	services			18	18
Other					3	3
Disability	Awareness	Day			2	2
					46	46

TANGIBLE FIXEDASSETS
		Improvements
		to	Plant and
	Workshop	property	machinery
	f.
COST
At 1 April 2021	104,371	12,000	131,125
Additions
At 31March 2022	104,371	12,000	131,125
DEPRECIATION
At 1 April 2021	38,279	12,000	122,118
Charge for year	3,479		2,185
At 31March 2022	41,758	12,000	124,303
NET BOOKVALUE
At 31March 2022	62,613		6,822
At 31March 2021	66,092		9,007
	Fixtures
	and	Computer
	fittings	equipment	Totals
	f
COST
At 1 April 2021	37,222	51,514	336,232
Additions		13,787	13,787
At 31March 2022	37222	65,301	350,019
DEPRECIATION
At 1 April 2021	34,071	46,677	253,145
Charge for year	295	6,322	12,281
At 31March 2022	34,366	52,999	265,426
NKT BOOKVALUE
At 31March 2022	2,856	12,302	84,593
At 31March 2021	3,151	4,837	83,087

	Disability Trading Company Limited Registered offIce:	Disability Trading Company Limited Registered offIce:
	Nature ofbusiness: Retail 4repair medical &orthopaedic		goods
	Class ofshare	holding
	Ordinary		100
				31.3.22	31.3.21
	Aggregate capital and reserves			9,137	49/57
	Pro6t for the	year		19,881	15,799
14.	DEBTORS:	AMOUNTS FALLING DUE WITHIN ONE YEAR
				31.3.22	31.3.21
	Trade debtors			135,635	42,651
	Amounts owed by group undertakings			415,016	290,498
	Prepayments	and accrued income		14,444	45,707
				565,095	378,856

				31.3.22	31.3.21
Payments	on account				31,291
Trade creditors				45,753	20,632
Social security and other taxes				17,107	13,253
Other creditors				5,430	5,579
Accruals	and deferred income			43,196	10,481
				111,486	81,236
Deferred	income comprises	grant income received	in advance ofthe year	to which itrelates.
					31.03.22
Balance	as at 1stApril 2021
Amount	released to income	earned from charitable	activities
Amount	deferred in year				30,000
Balance	as at 31stMarch 2022				30,000

			31.3.22	31.3.21
			f.
Within	one	year	10,000	10,000

			Net	Transfers
			movement	between	At
		At 1.4.21	in funds	funds	31.3.22
			f,	E
Unrestricted funds
General fund		577,880	78,438	15,937	672455
Restricted funds
Disability Awareness	Day		26,536	(26,536)
Warrington Hospital	Outreach	7,423	{8,844)	1,421
Personal Health Budgets			(9,178)	9,178
Wizard boat engine	repair	6,000			6,000
		13,423	8,514	(15,937)	6,000
TOTAL FUNDS		591,303	86,952		678,255

		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted funds
General fund		1,173,513	(1,095,075)	78,438
Restricted funds
Disability Awareness	Day	71,309	(44,773)	26,536
Warrington Hospital	Outreach	1	(8,845)	(8,844)
Personal Health Budgets		14,650	(23,828)	(9,178)
		85,960	(77,446)	8,514
TOTAL FUNDS		1,259,473	{1,172,521)	86,952

			Net	Transfers
			movement	between	At
		At 1.4.20	in funds	funds	31.3.21
Unrestricted funds
General fund		561,033	55,321	(38,474)	577,880
Restricted funds
Employment			(31,625)	31,625
Disability Awareness	Day	500	5,555	(6,055)
Wanington Hospital	Outreach	11,897	(4,474)		7,423
Personal Health Budgets			(12,904)	12,904
Wizard boat engine	repair		6,000		6,000
		12,397	(37,448)	38,474	13,423
TOTAL FUNDS		573,430	17,873		591,303

		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted funds
General fund		831,900	(776,579)	55,321
Restricted funds
Employment		76,265	(107,890)	(31,625)
Disability Awareness	Day	54,342	(48,787)	5,555
Warrington Hospital	Outreach	(2,500)	(1,974)	(4,474)
Personal Health Budgets		29/99	(42,203)	(12,904)
Wizard boat engine	repair	6,000		6,000
		163,406	(200,854)	(37,448)
TOTAL FUNDS		995,306	(977,433)	17,873
Transfers between	funds

		Detailed Statement ofFinancial Activities
		for the Year Ended 31March 2022
			31.3.22	31.3.21
INCOME AND ENDOWMENTS
Donations and	legacies
Donations			8,225	27,075
Other trading	activities
Fundraising events			40,400	12,287
Services			332,282	237,738
			372,682	250,025
Investment income
Shares in group	undertakings		60,000
Deposit account	interest		57
			60,057
Charitable activities
DADs sponsorship			71,010	9,170
Grants and contracts			655,172	421,112
			726,182	430,282
Other income
Rent received			10,800	10,800
Furlough income			81,527	277,118
			92,327	287,918
Total incoming	resources		1,259,473	995,306
Other trading	activities
Fundraising expenses			24,371	7,677
Charitable activities
Wages			752,976	719,120
Social security			48,617	44,809
Pensions			15,722	15,177
Advertising			16,642	25288
Travel - Mileage, bus, rail			610	390
Equipment costs			7,003
Carried forward			841,570	804,784

			for the Year Ended 31M	arch 2022
				31.3.22	31.3.21
Charitable activities
Brought forward				841,570	804,784
Equipment -IT				11,648	10,562
BoatCosts				2,275	1,395
Room Hire				698
Subcontracted Community		Champions	costs	120,742
				976,933	816,741
Support costs
Management
Other operating leases				14,620	16,244
Rates and water				1,231	1,902
Insurance				23,032	18,938
Light and heat				31,946	26,518
Telephone				27,593	21,273
Postage and stationery				20,760	15,391
Sundries				6,126	3,504
Membership fees				162	557
Servicing / Maintenance				5,193	6,996
Cleaning				559	3,707
Utilities services				7,658	5,720
Training courses/Exam		fees		12,159	1,821
Bad debts				1,305	15,566
Depn ofworkshop				3,479	3,479
Plant and machinery				2,185	2,071
Fixtures and fittings				295	295
Computer equipment				6,322	3,287
				164,625	147,269
Finance
Bank charges				1,339	1,179
Governance costs
Auditors' remuneration				5,253	4,500
Accountancy fees					13
Legal and professional	fees				54
				5,253	4,567
Total resources expended				1,172,521	977,433
Net income				86,952	17,873