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2023-03-31-accounts

Page
Report ofthe Trustees I to 13
Report ofthe independent
Auditors		 14 to 17
Statentent ofFinancial Activities 18
Balance Sheet 19
Cash Flow Statement 20
Notes to the Cash Flow Statement 21
Notes to the Flaancial Statements 22 to 35
Detailed Statement ofFinancial Activities 36 to 37

for the Year E nded 31March 2 023
31.3.23 31.3.22
Unrestricted Restricted Total Total
fund fllllds funds funds
Notes f f
INCOME AND ENDOWMENTS FROiM
Donations and legacies 17,640 17,640 8,225
Charitable activities
Disability specific services 301,855 142,596 444,451 589,613
Disability equipment
services		 81,506 81,506 65,559
Disability Awareness
Day		 84,100 84,100 71,010
Other trading activities 492.606 492,606 372,682
Investmcnt income 43 43 60,057
Other income 10,800 10,800 92,327
Total 904,450 226,696 1,131,146 1,259,473
EXPENDITURE ON
Raising funds 47,916 10,105 58,021 24,371
Charitable actiMties
Disability specific services 602,831 127,567 730,398 794,061
Disability equipment
services		 344,858 344,858 313,814
Disability Awareness
Day		 40,304 40,304 40,275
Total 995,605 177,976 1,173,581 1,172,521
NET INCOME/(EXPENDITURE) (91,155) 48,720 (42,435) 86,952
Transfers between funds 18 36,813 (36,813)
iVet moveinent
ln funds		 (54,342) 11,907 (42,435) 86,952
RECONCILIATION
OF FUNDS
Total funds brought
forward		 672,255 6,000 678,255 591,303
TOTAL FUNDS CARRIED FORWARD 617,913 17,907 635,820 678,255

31M arch 2023
31.3.23 31.3,22
Unrestricted Restricted Total Total
fund funds fllllds funds
Notes f f
FIXEDASSETS
Tangible assets 12 78,089 78,089 84,593
Investments 13 I I I
78,090 78,090 84,594
CURRENT ASSETS
Debtors 14 561,556 561,556 565,095
Cash at bank and in hand 45,086 17,908 62,994 140,052
606,642 17,908 624,550 705,147
CREDITORS
Amounts
falling due within		 one year 15 (66,820) (66,820) (111,486)
NET CURRENT ASSETS 539,822 17,908 557,730 593,661
TOTAL ASSETSLESSCURRENT
LIABILITIES 617,912 17,908 635,820 678,255
NET ASSETS 617,912 17,908 635,820 678,255
FUNDS 18
Unrestricted
Ibnds		 617,912 672,255
Restricted
funds		 17,908 6,000
TOTAL FUNDS 635,820 678,255

Cash Flow Statement
for the Year Ended 31March 2023
31.3.23 31.3.22
Notes f
Cash flows from operating activities
Cash generated
from operations		 (32,535) 7,705
Net cash (used in)/provided by operating activities (32,535) 7,705
Cash flows from investing activities
Purchase oftungible
fixed		 assets (6,977) (13,787)
Interest received 43 57
Dividends
received		 60,000
Net cash (used in)/provided by investing activities (6,934) 46,270
Cash flows from tlnanclng activities
Inter company
loan		 (37,589) (124,518)
Net cash used in financing activities (37,589) (124,518)
Change
ln cash aad cash		 equivalents in the
reporting
period		 (77,058) (70,543)
Cash and cash equivalents at the beginning
ofthe reporting
period		 140,052 210,595
Cash and cash equivalents at the end ofthe
reporting
period		 62,994 140,052

RECONCILIATIO
ACTIVITIES		 N
OF		 NET (EXPENDI TURE)/INCOME
TO NET CASH		 FLOW FROM OPE RATING
31.3,23 31.3.22
f f
Net (espendlture)/income for the reporting period (as per the Statement
ofFinancial
Activities)		 (42,435) 86,952
Adjustments
for:
Depreciation
charges		 13,481 12,281
Interest received (43) (57)
Dividends
received		 (60,000)
Decrease/(increase) in debtors 41,128 (61,720)
(Decrease)/increase in creditors (44,666) 30,249
Net cash (used ln)/provided by operations (32,535) 7,705

ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.22 Cash liow At 31.3.23
f f.
Net cash
Cash at bank and in hand 140,052 (77,058) 62,994
140,052 (77,058) 62,994
Total 140,052 (77,058) 62,994

DONATIONS
AND LEGACIES
31.3.23 31.3.22
f f
Donations 7,640 8,225
Legacies 10,000
17,640 8,225
OTHER TRADING ACTIVITIES OTHER TRADING ACTIVITIES
31.3.23 31.3.22
f f
Fundraising events 71,490 40,400
Services 421,116 332,282
492,606 372,682
INVESTMENT INCOitIE
31.3.23 31.3.22
f
Shares in group undertakmgs 60,000
Deposit account interest 43 57
43 60,057

INCOME FRO01C HA RITA BLE ACT IVITIES
31.3.23 31.3.22
Activity f,
Grants and contracts Disability specific services 444,451 589,613
Giants and contracts Disability equipment services 81,506 65,559
DADs sponsorship Disability Awareness Day 84,100 71,010
610,057 726,182
Grants received, included in the above, are as follows:
31.3.23 31.3.22
I f
Warrington Borough Council 137,736 396,966
Warrington Clinical Commissioning Group 81,506 84,145
Warrington &Halton hospitals NHS Tnist Foundation 43,157 16,150
Cheshire Conuuunity Foundatioo 25,000 7,508
BBO/New Leaf 164,119 75,969
Cheshire Centre for Independent Living 29,300 29,300
Warrington Borough Council - Covid 19grants 23,134
National
Lottery		 9,913
Garfield Weston Foundation 20,000
Police &Crime Commissionei for Cheshire 2,000
Bridgewater Conununity Healthcarc Tnist 15,000
Warrington Voluntary Action 20,226
525,957 655,172
6. RAISING FVNDS
Other trading
activities
31.3.23 31.3.22
f f
Fundraising expenses 58,021 24,371

Support
Direct costs (see
Costs note 8) Totals
f f
Disability specific services 567,095 163,303 730,398
Disability equipment services 327,015 17,843 344,858
Disability Awareness Day 39,137 1,167 40,304
933,247 182,313 1,115,560
SUPPORT COSTS
Governance
Management Finance costs Totals
f. f f
Disability specific services 155,202 1,516 6,585 163,303
Disability equipment services 17,843 17,843
Disability Awareness Day 1,167 1,167
174,212 1,516 6,585 182,313
NET INCOiVIE/(EXPENDITURE)
Net income/(expenditure) is stated ader charging/(crediting):
31.3.23 31.3.22
Auditors' remuneration 5,753 5,253
Depreciation
- owned		 assets 13,481 12,281
Other operating
leases		 17,891 14,620
Job Retention Scheme Grants (81,527)
Local Restriction
Grants		 (23,134)

STAFF C OSTS
31.3.23 31.3.22
r.
Wages and salaries 817,903 752,976
Social security costs 56,795 48,617
Other pension costs 17,844 15,722
892,542 817,315
The average monthly number ofemployees during the year was as follows:
31.3.23 31.3,22
Disability advice information services 24 23
Disability equipment services 18 18
Other 3 3
Disability Awareness Day 2 2
47 46
TA NGIBLE FIXEDASSETS
improvements
to Plant and
Workshop property
f		 machinery
f
COST
At 1 April 2022 104,371 12,000 131,125
Addttlolls 3,438
At 31 March 2023 107,809 12,000 131,125
DEPRECIATION
At 1 April 2022 41,758 12,000 124,303
Charge for year 3,823 1,692
At 31 March 2023 45,581 12,000 125,995
NET BOOK VALUE
At 31 March 2023 62,228 5,130
At 31 iMarch 2022 62,613 6,822

Notes to the Financial Sta
for the Year Ended		 tements
-continued
31March 2023
12. TANGIBLE FIXEDASSETS - continued
Fixtures
and Computer
fittings
f		 equipment
f		 Totals
f
COST
At I April 2022 37,222 65,301 350,019
Additions 1,122 2,417 6,977
At 31 March 2023 38,344 67,718 356,996
DEPRECIATION
At I April 2022 34,366 52,999 265,426
Churge
1'or year		 295 7,671 13,481
At 31 March 2023 34,661 60,670 278,907
NET BOOK VALUE
At 31 March 2023 3,683 7,048 78,089
At 31 March 2022 2,856 12,302 84,593
13. FIXEDASSET INVESTMENTS
Shares in
group
undertakings
I
MARKET VALUE
At I April 2022 and 31 March 2023
NET BOOK VALUE
At 31 iMarch 2023
At 31 March 2022

Disability Tradlag Company
Lhnlted
Registered office: Centre for Independent Living, Beaufort Street, Warrington, Cheshire. WA5 1BA.
Nature of business: Retail &repair medical &orthopaedic goods
V
Class ofshare holding
Ordinary 100
31.3,23 31.3.22
f.
Aggregate capital and reserves 10,204 9,137
Profit for the year 1,066 19,881

31.3.23 31.3.22
f
Trade debtors 71,805 135,635
Amounts owed by group undertakings 452,605 415,016
Prcpayments
and accrued		 income 37,146 14,444
561,556 565,095
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31,3.22
f f
Trade creditors 49,436 45,753
Soctul security and other taxes (494) 17,107
Other creditors 5,432 5,430
Accntals and deferred
income		 12,446 43,196
66,820 111,486
Deferred income comprises grant income received in advance ofthe year to which it relates.
31.03.23
f
Balance as at 1st April 2023 30,000
Amount released to income earned from charitable activities (30,000)
Amount deferred in year
Balance as at 31st March 2023
LEASING AGREEMENTS
Minimunt lease payments under non-cancellable operating leases fall due as follows.
31.3.23 31.3.22
f
Within one year 10,000 10,000

MOVEMENT
IN F		 UNDS
Net Transfers
movement betiveen At
At 1,4.22 in funds funds 31,3.23
f, f f
Unrestricted
funds
General
fund		 672,255 (91,156) 36,813 617,912
Restricted
funds
Disability
Awareness		 Day 36,813 (36,813)
Personal
Health Budgets		 3,223 3 223
Wizard boat engine repair 6,000 6,000
Disability
Information		 8,685 8,685
6,000 48,721 (36,813) 17,908
TOTAL FUNDS 678,255 (42,435) 635,820
Net movement
in funds, included		 in the above are as follows:
Incoming Resources Movement
resources expended in funds
f f
Unrestricted
funds
General
fund		 904,450 (995,606) (91,156)
Restricted Ihnds
Disability
Awareness		 Day 84,100 (47,287) 36,813
Personal
Health Budgets		 29,300 (26,077) 3,223
Wheelchair
loans and		 winter safety schenie 15,000 (15,000)
Long Covid Support 43,157 (43,157)
Cancer Alliance 12,726 (12,726)
Heritage Project 9,913 (9,913)
Health &Home 7,500 (7,500)
Disability
Information		 25,000 (16,315) 8,685
226,696 (177,975) 48,721
TOTAL FUiNDS 1,131,146 (1,173,581) (42,435)

Net Transfers
movement between At
At 1.4.21 in funds funds 31.3.22
f, f f
Unrestricted
funds
General
fund		 577,880 78,438 15,937 672,255
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
Comparative
net movement		 in funds, included in the above are as follows.
incoming Resources Movement
resources expended in funds
f f
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 I (8,845) (8,844)
Personal Health Budgets 14,650 (23,828) (9,178)
85,960 (77,446) 8,514
TOTAL FUNDS 1259,473 (1,172,521) 86,952

for the Year Ended 31March 2023
31.3.23 31.3,22
f f
INCOME AND ENDOWMENTS
Donations
and		 legacies
Donations 7,640 8,225
Legacies 10,000
17,640 8,225
Other trading activities
Fundraising
events		 71,490 40,400
Services 421,116 332,282
492,606 372,682
Investment
iucome
Shares in gmup undertakings 60,000
Deposit account interest 43 57
43 60,057
Charitable
activities
DADs sponsorship 84,100 71,010
Grants and contmcts 525,957 655,172
610,057 726,182
Other income
Rent received 10,800 10,800
Furlough
income		 81,527
10,800 92,327
Total incoming resources 1,131,146 1,259,473
EXPENDITURE
Other trading activities
Fundraising
expenses		 58,021 24,371
Charitable
activities
Wages 817,903 752.976
Social security 56,795 48,617
Pensions 17,844 15,722
Advertising 14,203 16,642
Carried forward 906,745 833,957

Detailed Statement ofFinancial Activities
for the Year Ended 31March 2023
31.3.23f 31.3.22
Charitable
activities
Brought forward 906,745 833,957
Travel - Mileage, bus, rail 1,889 610
Equipment
costs		 8,784 7,003
Equipmcnt
-IT		 14,836 11,648
Boat Costs 993 2,275
Room Hire 698
Subcontracted
Conununity		 Champions costs 120,742
933,247 976,933
Support costs
Management
Other operating
lcascs		 17,891 14,620
Rates and water 8,676 1,231
hlsumnce 15,500 23,032
Light and heat 28,436 31,946
Telephone 28,105 27,593
Postage and stationery 22,513 20,760
Sundries 6,605 6,126
Membership
fees		 462 162
Servicing
/ Maintenance		 4,317 5,193
Cleaning 874 559
Utilities services 24,494 7,658
Training
courses/Exmn		 fees 7,302 12,159
Bad debts (4,444) 1,305
Depn ofworkshop 3,823 3,479
Plant and machinery 1,692 2,185
Fixtures and finings 295 295
Computer
equipment		 7,671 6,322
174,212 164,625
Finance
Bank charges 1,516 1,339
Governance
costs
Auditors'
remuneratton		 5,753 5,253
Legal and professional fees 832
6,585 5,253
Total resources expended 1,173,581 1,172,521
Net (expenditure)/income (42,435) 86,952