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← Warrington Disability Partnership

2024-03-31-accounts

REGISTERED COMPANY NUMBER: 4726639 (England and Wales) REGISTERED CHARITY NUMBER: 1113597

Report of the Trustees and Audited Consolidated Financial Statements for the Year Ended 31 March 2024 for Warrington Disability Partnership

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Warrington Disability Partnership

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Contents of the Consolidated Financial Statements for the Year Ended 31 March 2024

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Warrington Disability Partnership (Registered number: 04726639)

Report of the Trustees for the Year Ended 31 March 2024

The trustees who are also directors ofthe charity for the purposes of the Companies Act 2006, present their report with the consolidated financial statements of the charity and its subsidiary for the year ended 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 and the trustees have adopted the provisions ofAccounting 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

WDP stated objects are contained within its Memorandum and Articles of Association. The two main objectives were:

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Project activities

Centre for Independent Living (CIL) Showroom and Equipment Services Our CIL showroom and equipment services are staffed by one full-time co-ordinator, one full-time and one part-time support worker, two part-time receptionists, and a team ofvolunteers who work on a rota covering Monday to Saturday. Our showroom is funded through a Service Level Agreement with Cheshire and Merseyside ICB. Warrington Borough Council provides use of our Beaufort Street site as their contribution to this service.

Our showroom has products that visitors can try and also obtain free and impartial advice or information about specialised equipment that can improve their quality of life. We have created realistic environments with a working kitchen, living and bedroom areas, as well as a discrete bathing display and assessment area, and a Mobility Training Track. Our friendly and professional team have a wealth of knowledge and lots of useful hints and tips.

All equipment on display can be purchased through our social enterprise The Disability Trading Company or from local retail partners who we promote to visitors.

New Leaf — Employment Support

New Leaf - One part-time team leader/senior mentor, one full-time employment mentor, one part-time administrator. These posts are funded by UK Shared Prosperity Fund and delivered in partmership with the Torus Foundation.

The team works with disabled people and those with long-term health conditions and people on Universal Credit related benefits to support them on their journey to returning to work. The team offers support with writing CV's, job searches, job coaching, mock interviews and overall information, advice and guidance on employment issues. The team also advises on Access to Work and coordinates the Warrington Disability Confident Employer Network. WDP is a Disability Confident (Leader) and Mindful Employer.

Marjorie Griffiths Learning Centre

Our programmes are overseen by one part-time co-ordinator and that post is partly funded as part of our New Leaf and Multiply Programme. The Discover IT Suite was set up by disabled people for disabled people. Any disabled person in Warrington can use this suite. People can use the suite to introduce themselves to technology, learn how to use the intemet, send e-mails to relatives and friends anywhere in the world, or lean new skills to achieve their personal employment goals. The Marjorie Griffiths Learning Centre is funded from WDP resources. New Leaf programmes are funded by UK Shared Prosperity Fund and delivered in partnership with the Torus Foundation. The Multiply Programme is also funded by the UK Shared Prosperity Fund and delivered in partnership with Warrington Voluntary Action.

Relationships, Sexuality and Disability

A team of staff and volunteers oversees this project. We offer information, advice and guidance on relationships, sex and disability. We have developed a Relationships and Sex Matters Disability Information File and have distributed these around Warrington to partner organisations. We offer training sessions for local support organisations. This is self-financed from income generation and donations.

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Warrington Disability Partnership (Registered number: 04726639)

Report of the Trustees for the Year Ended 31 March 2024

Direct Payments Service (Independent Living Team) Our Independent Living Team, also known as the Direct Payments Team, is staffed by one full-time advisor, one parttime advisor, one part-time direct payment advisor/administrator and one part-time administrator. The service is managed by amember of the Senior Management Team. A Service Level Agreement with Warrington Borough Council funds this project.

Our Independent Living Team supports people with all aspects of recruitment (including DBS checks), employment law and all other matters relating to living independently in one's own home. Direct payments are an alternative to receiving services directly from Social Services. Social Services provide people with the cash to purchase their own care and support. This could be through contacting an agency or by directly employing a Personal Assistant.

Building Safety and Maintenance Our Senior Management Team and the Workshop Coordinator, oversees on-going health and safety and building maintenance, which is reported to the Board via our Governance Sub Group. Large areas of work are discussed at our Finance and IT Sub Group prior to us undertaking any major projects. Our building improvements are funded from our fundraising activities and grants.

Personal Health Budgets We offer assistance with support plans for people accessing a Personal Health Budget. A Personal Health Budget (PHB) is an amount of NHS funding allocated to an individual to meet a health need that satisfies existing NHS criteria for support. It allows individuals or their carers to choose how best to meet their health needs. The PHB is planned and agreed between the individual (or their representative) and the local NHS team. Our part-time care and support advisor is funded by a service level agreement with Cheshire and Merseyside ICB, sub-contracted via Disability Positive. Disability and Older Persons - Information, Advice and Guidance Information on disability matters remains our core business. Information, advice and guidance is available from all of our services, in particular the Centre for Independent Living, Shopmobility service and via our community engagement activities. This includes local and national information relating to services, support and products. WDP holds the national MATRIX accreditation for LAG. We have a service level grant agreement with Warrington Borough Council in relation to Information, Advice and Guidance. We have a full-time post dedicated to supporting disabled and older people that is funded from the Cheshire Community Foundation.

Websites We offer three websites: www.disabilitypartnership.orguk www.disabilityawarenessday.org.uk and www.disabilitytradingcompany.co.uk.

Shopmobility Warrington Three part-time support workers and a team of dedicated volunteers who work on a rota covering Monday to Saturday staff our main Shopmobility Service, which is located within the underground car park of the Golden Square Shopping Centre. This service is funded through a Service Level grant agreement with Warrington Borough Council, the office and storage area is provided by the Centre's management team as part of their longstanding partnership with WDP. We operate a satellite Shopmobility Service from our retail store in the Birchwood Shopping Centre. Both our Shopmobility services offer people with temporary or permanent mobility problems the chance to experience greater independence. We provide manual and electric wheelchairs and battery-powered scooters enabling individuals to access Warrington Town Centre and Birchwood Shopping Centre. By enabling greater accessibility, we are opening up a world of opportunities.

Equipment Hire Service Our Equipment Hire Service offers various pieces of equipment for a short-term loan. This service is open to local residents for use in the UK, although arrangements can be made, with prior agreement, to use the equipment abroad. The service includes over 100 wheelchairs, suitable for both adults and children of all sizes. Other hire equipment includes ramps, car hoot sized mobility scooters, rollators, Zimmer frames and high back chairs. We offer deliveries and collections of our hire equipment. This is self-financed from income generation and donations.

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Warrington Disability Partnership (Registered number: 04726639)

Report of the Trustees for the Year Ended 31 March 2024

Wizard Narrow Boat

Our Wizard Narrow Boat is accessible via a ramp, and it has an accessible toilet. Our crew of trained volunteers offer day trips on the Bridgewater Canal. It is available predominantly for disabled people, their families and carers and support groups to choose different trips. Funding for the Wizard is income generated by donations from trips, fundraising events and general donations. Due to the ongoing uncertainty since the Covid pandemic, the Wizard Narrow Boat remained out of action during the summer and was reopened early autumn. We would like to formally acknowledge the help and support we receive from the team at Thorn Marine in Stockton Heath.

Accessible Holiday Homes

Our fully accessible holiday home in Pensarn, North Wales was available for hire to disabled people, their families or carers to take an affordable and accessible holiday. Our Showroom and Equipment Loans team takes the bookings and enquiries. Funding for the caravan is income generated by donations for using the caravan, fundraising events and general donations.

Staying Connected Forum

Our Staying Connected Forum meets on-line via Zoom, on the second Monday of each month. Attendance is free and open to individuals and representatives from local statutory, business and voluntary sector organisations. With over 100 individuals and organisations on the mailing list, Staying Connected provides a focus for consultation and information exchange for all matters about disability in Warrington and the surrounding area. Guest speakers are invited to each meeting covering topics of interest. This is self-financed from income generation and donations.

Appreciation of Efforts Awards

Our Appreciation of Efforts Awards, first launched in 1995, are aimed at people and organisations from Warrington who have excelled in providing innovative or exceptional services that have helped improve the lives of local disabled people. Presentations take place at our Annual General Meetings that are held in January/February. This is self-financed from income generation and donations.

Meeting Rooms

Our meeting rooms vary in size from small one-to-one rooms, to a larger room seating up to 30 people. We have two meeting rooms in our Centre for Independent Living, with further meeting rooms in the Learming Centre. All are available for hire by the internal teams and external organisations, A number of local disability support organisations regularly use the rooms for their meetings including the Stroke Association, Warrington and Halton Head and Neck Cancer Support Group, After Silence Self-Harm Support Group and The Writing Club. In addition, local partners use the rooms for meetings and training courses. Two members of staff oversee administration. This service is self-financed from income generation and donations.

OWCH Pain Management Group

Volunteers who have lived experience of living with chronic pain run our OWCH Pain Management Group. Meetings are held weekly, members also offer support by telephone, email and social media. This work is self-financed from income generation and donations. It is overseen by a member of staff and supported by a Trustee.

Disability Awareness Day

Our annual Disability Awareness Day (DAD), launched in 1992 is recognised as Warrington's largest annual voluntary led community event and the world's largest voluntary-led pan-disability independent living show. Attracting over 200 exhibitors and 20,000 visitors, DAD aims to promote what is available locally, regionally and nationally in terms of disability provision from the statutory, private and 3rd sectors. DAD is held in July each year and is supported by a week of complementary events leading up to the main day. It is funded by sponsors’ donations and from fees from exhibitors and advertisers. DAD is co-ordinated by a team of volunteers known as the DAD Management Team and administration is co-ordinated by a member of staff. In 2006, DAD received the Queen's Award for Volunteering; which is the equivalent of an MBE for the voluntary sector. DAD has been emulated in 14 countries around the world. This is selffinanced from income generation and donations.

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Warrington Disability Partnership (Registered number: 04726639)

Report of the Trustees for the Year Ended 31 March 2024

Scoota-Safe

Scoota-Safe, offers information, advice and guidance on the safe use of mobility scooters and powered wheelchairs; working closely with Warrington's Own Buses and Warrington Borough Council.

Mental Health Support - Life Rooms During the year we have worked with Merseycare NHS Foundation Trust and several local charities, to provide support to people living with mental health problems. This has been funded by Merseycare's Life Rooms programme.

Long-CovidIa November Support 2021, we launcheda pilot project with funding from Warrington and Halton Teaching Hospitals NHS Foundation Trust, aimed at supporting people living with Long-Covid through facilitated Peer Support. The support includes providing information, advice and guidance, and facilitating face-to-face and virtual meetings. We employ a full-time officer, who is supported by a team of dedicated volunteers.

Energy Saving Support Service

In February 2023, in partnership with Warrington Community Energy, we launched a new Energy Saving Support Service. Funded by the Energy Redress Scheme, our team of five full-time advisors and one full-time administrator, provide free impartial energy advice to local residents who have a disability, a long-term health condition or are elderly. We also support carers, and single, and low income households. The team offer home visits, attend meetings and community events.

Access and Training A number of our staff are trained to provide advice and support on inclusive access and facilities, to local businesses, developers, architects and individuals. This can range from general telephone enquiries to site visits and full or partial access and facilities audit reports. Our training programme includes sessions on Disability Equality and Awareness, Reasonable Adjustments for Managers, Equality and Diversity and Relationships, Sex and Disability. Utilising our Leader status ofthenational Disability Confident scheme to support employers to improve their policies and procedures, pertaining to recruitment and retention, we offer Disability Confident training to board members and senior managers, and advice and guidance on being a Disability Confident employer.

Smart Flat Our Smart Flat offers working displays of assistive technology set out in a living room, kitchen and bedroom. We offer a wide range of equipment aimed at supporting independence and maximising the time disabled and elderly people can stay in their own homes. The local Better Care Fund funded the initial building work. We work in collaboration with Warrington Borough Council and national suppliers. A range of small to medium sized products can be purchased from our social enterprise, the Disability Trading Company. This service is self-funded.

Disability Trading Company The following services are run by our Disability Trading Company Ltd, which is solely owned by Warrington Disability Partnership. Operating as a social enterprise. This includes several retail services which operate to an ethical, values based, trading model, where all profits are invested back into the charity. We continue to expand our Motability fleet, which with three-year leases on mobility scooters and powered wheelchairs, provides recurring income both in retail, servicing and repairs. We are now recognised as a medium to large dealership.

Mobility Workshop & Service Centre Ourcentre Mobility for any Workshop, type of disability located equipment within the at grounds of our purpose-builtthe Centre workshop. for Independent This includes Living, maintaining provides a the service fleet of andscooters repair in our Shopmobility & Equipment Loan Services. In addition, we provide maintenance and servicing to our growing group of Motability customers. We have established maintenance contracts with a number of local agencies including ‘Warrington and Halton Teaching Hospitals NHS Foundation Trust and Liverpool One Shopmobility. After evaluation of our Mobility Workshop, we launched a new mobile engineer service which has proved popular with customers and has reduced transportation of mobility equipment to and from our workshop.

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Warrington Disability Partnership
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Report of the Trustees
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Loved-B-4 — Recycling Service

We accept donations of mobility and independent living equipment for our recycling project. Items that can be refurbished are sold from our Distribution Centre and Mobility Workshop & Service Centre.

Community Café and Luncheon Clubs

Our Galleries Community Café, which has a "5 Star" food hygiene rating, is located within the Centre forIndependent Living, offers a pleasant place to stop for a rest and bite to eat while accessing our services at the Centre. We also offer two Luncheon Clubs; our Monday Club is aimed at young disabled people, whilst our Wednesday Club is for older people. The clubs are run by a team of volunteers and offer social activities and a hot meal. During 2023, we secured "preferred provider" status with Warrington Borough Council's HAF's Programme to provide hot and cold meals for various clubs across the town. This resulted in us preparing and delivering over 5,400 meals during the year.

Mobility and Independent Living Service - Liverpool

Our Mobility and Independent Living Service - Liverpool is located within the Lifehouse Disabled Living Centre, which is near the city centre. It is self-funded; the premises are provided by Mersey Care NHS Foundation Trust. Our showroom offers a wide range of independent information and advice and sales of mobility and independent living products, with displays of the latest equipment and demonstration areas. The City Council's Care Line service makes regular referrals to the service.

Mobility and Independent Living Store - Warrington

Our Mobility and Independent Living Store is located in Sankey Street off the Golden Square Shopping Centre. It is self-funded, and supported by the Golden Square Management Team. It offers a wide range of independent information and advice and sales of mobility and independent living products, with displays of the latest equipment. Due to staffing matters, the store was closed in August 2023. Current plans are to reopen the store as our retail outlet for our Loved B4 Mobility service where we will be selling refurbished mobility scooters and powered and manual wheelchairs.

Mobility and Independent Living Store - Birchwood

Our Mobility and Independent Living Store is located within the Birchwood Shopping Centre. It is self-funded and supported by the Birchwood Shopping Centre Management Team. It offers a wide range of independent information and advice and sales of mobility and independent living products, with displays ofthe latest equipment. We also operate a satellite Shopmobility service from this site.

Payroll Services

Our team of four part-time staff support over 400 individual disabled people and families to employ approximately 700 staff as Personal Assistants. We offer a Payroll Service to assist recipients of Direct Payments and Personal Health Budgets, plus self-funding clients with paying their personal assistants. This includes calculating tax, national insurance and pension contributions, and dealing with relevant agencies. Our Payroll Service is self-funded.

Public Benefit In setting our objectives and planning our activities, our trustees have given careful consideration to the Charity Commission's general guidance on public benefit and, in particular, their guidance on fee-charging regarding services provided. WDP is committed to enabling as many people as possible to benefit through our activities and regularly seeks feedback from the people who use our services in order to further enhance the quality and range of services we offer.

Volunteers Our volunteers are the foundation on which WDP was built. We offer volunteering opportunities to people wishing to develop their skills, re-learn new skills, gain confidence or simply give something back to the community. We currently have around 200 registered volunteers (including DAD volunteers) and work very hard to ensure that we adhere to Volunteering Good Practice Guidelines. We have close links with Warrington Voluntary Action and have staff who are members of the Warrington Association of Volunteer Managers. We ensure that training is offered to our volunteer support workers and this is done either internally or externally (dependent on the training that is identified). Volunteers are offered training in the same way as paid staff through our ongoing development programme.

Our employment and administration teams coordinate the recruitment process and volunteer support is supervised within the organization. This area of our work is self-funded.

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Warrington Disability Partnership (Registered number: 04726639) Report of the Trustees for the Year Ended 31 March 2024

ACHIEVEMENT AND PERFORMANCE

Charitable activities Warrington Disability Partnership is an independent, user-led organisation committed to valuing everyone's life skills, experience and individuality to enable positive change. We actively promote independent living by providing information on peer counselling, equipment, personal assistance, transport, access, employment, education, training and other services.

Community engagement andfundraising activities Our community engagement and fundraising activities are co-ordinated by our Community Engagement and Fundraising Officer and supported by staff and volunteers. An events calendar is established each January for the year ahead, with targets agreed for each event. Our largest fundraising event of the year was the "Mega Raffle" which saw one winner pressing the button to commence the demolition of four ofthe cooling towers at Fiddlers Ferry Power Station. This was in partnership with Peel NRE.

We organised the Disability Awareness Day, A Walk in the Park, Christmas Raffle, a Santa's Grotto, Santa Dash, a Charity Dinner, Charity Dinner, Golf Day's, bucket collection, and other fundraising community events. We attend over 200 community events and meetings. This area ofour work is self-funded.

Internal and externalfactors We have contracts, service level agreements and grants from a number of organisations including Warrington Borough Council, Cheshire and Merseyside ICB, Warrington and Halton Teaching Hospitals NHS Foundation Trust, Energy Redress Scheme, Merseycare NHS Foundation Trust, Disability Positive, Cheshire Community Foundation, UK Shared Prosperity Fund via Warrington Voluntary Action, Bridgewater NHS Foundation NHS Trust, Smart Energy GB, Warrington Community Energy and the Torus Foundation. Contracts are reviewed annually; this has led to a number of extensions. We have been working with all parties during this financial year to ensure that reporting and monitoring of the services we provide, on their behalf, is in accordance with the conditions in the contracts/service level agreements. Members of our senior management team work to ensure that any funding streams coming to an end or due for renewal are identified and reported to the trustees at an early stage. Funding for replacement or continuation of these services are researched 12 months in advance of the funding coming to an end.

FINANCIAL REVIEW

Financial position Our Charity has made a profit of £89,922 in the year and its subsidiary, The Disability Trading Company Limited. a surplus of £7,162. Both continued to be negatively impacted during this post pandemic period, in particular, in the charity, with lower than anticipated community fundraising activities and financial support from local businesses. In our social enterprise, the availability of stock and consumer confidence, affected sales and profits.

Principalfunding sources Our principal funding comes from a variety of sources including: self-generated via our Disability Trading Company, Caravan, Wizard Narrow-boat, delivery of Disability Awareness Training, supporting businesses with their Disability Confident applications, access auditing. Sponsorship, exhibition and advertising fees from Disability Awareness Day. Fundraising and Donations, and as previously mentioned, contracts, service level agreements and grants from Warrington Borough Council, Cheshire and Merseyside ICB, Warrington and Halton Teaching Hospitals NHS Foundation Trust, Energy Redress Scheme, Merseycare NHS F‘cundation Trust, Disability Positive, Cheshire Community Foundation, UK Shared Prosperity Fund via Warrington Voluntary Action, Bridgewater NHS Foundation NHS Trust, Smart Energy GB, Warrington Community Energy and Torus Foundation.

Investment policy and objectives Our Trustees have considered the most appropriate policy for investing funds and has found that the use ofbank deposit accounts gives the opportunity to maximise income and flexibility.

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Warrington Disability Partmership (Registered number: 04726639)

Report of the Trustees

for the Year Ended 31 March 2024

Reserves policy

Our Trustees have decided that our reserves policy should be based on the reserves of the group rather than for the charity on its own.

Our Trustees have considered the amounts that would be required to administer the organisation in the event of crisis. This would include the potential costs ofredundancy, notice periods, accounting, legal fees and repayment of any longterm contracts on closure. A prudent sum would equate to three months’ operating costs held within the unrestricted general reserve - around £293,000

Our actual unrestricted general reserve for all companies at the year-end amounted to £709,447 but it should be noted that the majority of this is represented by stocks and fixed assets which are less readily available than cash amounts. The value of stocks held at the year-end totalled £269,435 which is spread over four retail branches. The value of fixed assets at year-end totalled £195,226 Therefore, the total level of free reserves are £261,081.

At present the free reserves are £ 48,000 below our estimate of our 3 months running costs, we are continuing to look for additional income streams and have looked at our expenditure with a view to reducing these where possible.

At the year end, the balance of funds held in respect of restricted funds stood at £33,661 (2023: £17,908).

Going concern

The Trustees continually review the operations of the charity and its ability to deliver its objectives. The Trustees have followed Government Guidance and have sought financial assistance where appropriate and made cost savings where possible. In the opinion ofthe Trustees significant financial pressures have and will continue to be placed on the Charity, but the Trustees believe they have the structure and resources to ensure the Charity remains a going concern.

Future plans

We continue to offer most of the services as in previous years, with short, medium and long term strategic plans agreed. Due to changes in customer buying preferences, we closed the retails service in Warrington Hospital, and temporarily closed the retail service in Warrington Town Centre which we aim to re-open as a store focusing on refurbished mobility equipment.

The priorities agreed by our board of trustees are to continue to maintain our existing services and identify new opportunities for income generation prior to the start of the financial year.

We continue to look for new income streams that align to our purpose and values and have already successfully been awarded several funding bids totaling nearly £200,000 of additional income.

Other new areas of funding have been secured during 2024 from increased partnerships with local and regional businesses. This has included Charity Golf Days, Sky Dives, new sponsors for Disability Awareness Day.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes a limited company, limited by guarantee as defined by the Companies Act 2006.

The charity is controlled by its governing documents, dated 8% April 2003, as amended by Special Resolution dated 12% January 2012, which consist of Memorandum and Articles of Association. The charity is a company limited by guarantee, the liability of each individual member shall not exceed £10.

Recruitment and appointment of new trustees

There is a process of appointing Trustee's - the process is that any position that is available is advertised through our invites to the AGM. Nomination forms are included with the invite and on the evening Nominations are announced and voted upon (Nominated and seconded details are included on the Nomination form). If more than one Nomination is received, a vote of Members only will take place. The WDP Board use a skills matrix to identify potential gaps in skills and experience. This is used to identify new Trustees. If necessary, Trustees can also be co-opted prior to, but officially sanctioned at the next AGM.

Each year a number of Trustees are required to stand down and are open for re-election. This is subject to a review of their skills and contributions. WDP currently has four Trustees who have served for over nine years, which reflects their Page 8

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Warrington Disability Partnership (Registered number: 04726639) Report of the Trustees for the Year Ended 31 March 2024

Recruitment and appointment of new trustees - continued value to the charity.

Organisational Structure Warrington Disability Partnership runs its service headed by a Board of Trustees. The number of trustees on the board shall not be less than three (unless otherwise determined by ordinary resolution) not more than fourteen. At least 75% of the total, ofwhich, at any time, must be disabled people or other people who use disability services (including carers). The Board has established 4 Sub groups to consider matters at a more detailed level and to make decisions and/or recommendations to the Board. Subgroups report, by exception, to the Board.

The board of Trustees have appointed a Senior Management Team (SMT) who are responsible for the day-to-day management of the organisation. The Senior Management Team consists of a Chief Executive, Deputy Chief Executive, a Head of Corporate Services and a Commercial Director, supported by Team Leaders. member of the SMT produce reports covering their respective areas. These reports, together with reports from each of the Sub Groups, are openty discussed alongside the Risk Register and Performance Dashboard. Collectively, WDP employs 47 paid members of staff, with the support of approximately 200 volunteers (including DAD volunteers). Disability Trading Company (DTC) The Disability Trading Company, established in February 2011, is a registered company limited by shares and is a 100% subsidiary ofWDP. DTC will gift an appropriate level of surplus to WDP. The Senior Management support the following services: Equipment Showroom (including Outreach), Workshop and Mobile Engineer, Loved-B-4 Mobility, Galleries Café, Payroll, Disability Awareness Day - Mobility & Independent Living Liverpool, Birchwood and Golden Square.

Induction and training of new trustees All Trustees undertake an Induction the same as other members of staff. They are encouraged to attend any specific events which provides training in relation to their Trustee role. Remunerations of Senior Management Team Our Remunerations Committee consisting of our Chair, Vice Chair and nominated Trustees set the annual remuneration levels of the Senior Management Team.

Wider Network Warrington Disability Partnership is affiliated, accredited or are members of a number of organisations - Warrington Business Exchange, British Health Trades Association and National Shopmobility Federation. We have received Matrix re-accreditation, alongside this, we have the Disability Confident Leader status and Mindful Employer. In November 2006, the Management Team for Disability Awareness Day were awarded a Queen's Award for Voluntary Services for the work we do with DAD.

Related parties We have three Trustees of WDP and three Non-Executive Directors of DTC who are related parties with the work that is carried out by WDP/DTC. Any new work undertaken by any related parties is costed fairly according to the cost price of their particular business.

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Risk management The charity operates a Risk and Incidents Register that is reviewed quarterly. It is presented and discussed in depth at the Governance Quality and Risk SubGroup, and made available to all Trustees at Board meetings.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governance Statement Our Charity is governed by a board of independent Trustee/Directors who recognise that all the powers, authorities and responsibility for the governance and management lie with the Board supported by effective sub-groups each with clear terms of reference. The principles of good governance are embedded within our Governance Manual, which has been developed in line with current good practice and principles from the Charities Commission. The manual is reviewed annually.

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Warrington Disability Partnership (Registered number: 04726639)

Report of the Trustees for the Year Ended 31 March 2024

The Governance Manual contains policies and procedures to ensure the good governance of the charity and to support it in achieving its charitable objectives. Our Board uses the nationally recognised Charity Governance Code to monitor the 77 lines of compliance and considers reviews and recommendations relating to the code made by its Governance subgroup. Robust risk management is undertaken by members of our senior management team and reviewed by members of our Governance SubGroup prior to scrutiny by the Board. Risks are reported quarterly to the Board via a high-level Performance Dashboard.

Our Board recognises, respects and welcomes diversity within its composition, with a focus on disability as the charity is a user-led organisation. A diversity objective was included in 2020/25 Strategic Action Plan. The Board considers the appointment of new members as recommended by a nominations committee, which uses a skills matrix to identify and prioritise skill gaps. Each year the Board reviews its own effectiveness and is open to changes, and wherever necessary, development opportunities. A Register of Interests, covering board members and senior managers is reviewed annually.

Our Board regularly reviews the sustainability of our income sources and considers recommendations from our remunerations committee, which are discussed by members of our Human Resources Sub Group and Finance and IT SubGroup with regard to the remuneration of all staff. No member of staff, including the senior management team is paid more than £60,000 per year (pro-rata), excluding employer national insurance and pension contributions.

A review ofour external environment is undertaken at each meeting ofthe Governance SubGroup. The Board periodically reviews the organisation's charitable purposes to make sure the charity and its purpose stay relevant and valid.

During December 2019 and January 2020 Trustees, senior managers, staff and volunteers worked together to develop a 5-year Strategic Action Plan and to review the charity's purpose, mission, vision, values and strategic plan. The outcomes include -

Our 2020/25 Strategic Action Plan is based on the following pillars: -

  1. Deliver effective governance relevant to our charitable objectives

  2. Ensure sustainability, by growing and developing our team and services

  3. Engage with our team, individuals, communities and organisations

  4. Be proactive in influencing positive change

  5. Maximise opportunities to lead on innovation

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 04726639 (England and Wales)

Registered Charity number 1113597

Registered office Centre for Independent Living Beaufort Street

Warrington Cheshire WAS 1BA

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Warrington Disability Partnership (Registered number: 04726639)

Report of the Trustees for the Year Ended 31 March 2024

Trustees J S Gartside OBE DL JP Chair P Ffrench Deputy-Chair E C MacDonald Treasurer JM Pritchard Board Secretary G Skentelbery DA Kelsall A Cawley S M McMillan C Tobiianski A Brown P F Clancy AM Haines P A McLaren Auditors . Voisey & Co Statutory Auditor 8 Winmarleigh Street Warrington Cheshire WA! IJW Bankers Barclays Bank ple Sankey Street Warrington Cheshire Solicitors Taylor Rose MW 21 Bold Street Warrington Cheshire WAI 1DF

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Chief Executive D N Thompson MBE DL

Senior Management Team DN Thompson MBE DL D Jones (retired 31.03.24) G Thompson C Thompson

The Disability Trading Company Limited Directors: J Boyd W Bradley — Deputy Chair D Jones - Chair P Ffrench E Macdonald S Ryan A Stevenson

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STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Warrington Disability Partnership for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as as the trustees trustees are aware: STATEMENT AS AS TO DISCLOSURE OF INFORMATION TO TO AUDITORS

In so far as as the trustees trustees are aware: | STATEMENT AS AS TO DISCLOSURE OF INFORMATION TO TO AUDITORS - there is no relevant no relevant relevant audit information of information of of which the the charitable company's auditors are unaware; unaware; and - the trustees have taken all steps that they ought to have taken to make themselves aware of any any relevant audit information and to to establish that the auditors are aware of that that information. i i| SMALL COMPANY PROVISIONS i CompaniesThis report hasAct 2006. been prepared in accordance with the special provisions for small companies under Part 15 of the ‘ i AUDITORS | The auditors, Voisey & Co LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting. | APPROVAL i Report of the trustees, incorporating a directors’ report, approved by order of the board of trustees, as the company | directors, on 3" December 2024 and signed on the board's behalf by:

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JS Gartside OBE DL JP - Trustee

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Report of the Independent Auditors to the Members and Trustees of Warrington Disability Partnership (Registered number: 04726639)

Opinion We have audited the financial statements of Warrington Disability Partnership (the ‘charitable company’) for the year ended 31 March 2024 which comprise the Consolidated Statement of Financial Activities, the Consolidated and Charity Balance Sheets, the Consolidated and Charity Cash Flow Statements and notes to the financial statements. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements: - give a true and fair view ofthe state of the group’s and the charitable company's affairs as at 31 March 2024 and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees’ use ofthe going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt about the group or parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. OtherThe trustees informationare responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinion on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: - the information given in the Report of the Trustees, which includes the Directors’ Report and the Strategic Report for the financial year for which the financial statements are prepared is consistent with the financial statements, and - the Report of the Trustees has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding ofthe charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

The notes form part of these financial statements

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Report of the Independent Auditors to the Members of Warrington Disability Partnership (Registered number: 04726639)

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees Responsibilities, the trustees (who are also the directors of the charitable group for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable group's ability to continue as a going concem, disclosing, as applicable, matters related to going concern and using the going concem basis of accounting unless the trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Onr responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

1 - We enquired of management and those charged with governance about actual and potential litigation and claims in the context of the group and parent charitable company, including review of relevant nominal ledger accounts.

2 - We obtained an understanding of laws, regulations and guidance that affect the Group and its subsidiary, focusing on those that had a direct effect on the financial statements or that had a fundamental effect on their operations. Key laws, regulations and guidance that we identified included the Companies Act 2006, the Charities Act 2011, health and safety legislation, employment legislation and the Consumer Rights Act.

3 - We enquired of management and those charged with governance to identify any instances of non-compliance with laws and regulations. We also reviewed meeting minutes where available for evidence of non-compliance with relevant laws and regulations.

4 - We reviewed both the Group's financial statement disclosures, as well as the subsidiary company’s disclosures, and agreed all to supporting documentation to assess compliance with the applicable laws and regulations discussed above.

5 - We gained an understanding of the controls that management have in place to prevent and detect fraud. We enquired of management about any incidences of fraud that had taken place during the accounting period.

6 - The risk of fraud and non-compliance with laws and regulations was discussed within the audit team and tests were planned and performed to address these risks. It was noted that as group auditors, our assessment of matters relating to non-compliance with laws or regulations and fraud differed at group and subsidiary level according to their particular circumstances.

The notes form part of these financial statements

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Report of the Independent Auditors to the Members of Warrington Disability Partnership (Registered number: 04726639)

Our responsibilities for the audit of the financial statements 7 - In addressing the risk of fraud due to management override of controls, we performed testing ofjournal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias. 8 - We also challenge management assumptions with regard to accounting estimates, both at group and subsidiary level. Despite appropriate planning and performing our work in accordance with International Auditing Standards, there are always inherent limitations that non-compliance is not detected. Non-compliance with laws and regulations is often further removed from the events and transactions reflected in the financial statements and material misstatements due to fraud can be deliberately concealed from auditors, for example through misrepresentation, forgery or collusion. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. The description forms part ofour Report oftheIndependent Auditors. In additions to the above, the auditors are responsibilities are:

Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Janine Boyo BFP FCA MAAT (Senior Statutory Auditor) For and on behalf of Voisey & Co LLP 8 Winmarleigh Street Warrington Cheshire WAI 1JW

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The notes form part of these financial statements

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Warrington Disability Partnership (Registered number: 04726639)

Consolidated Statement of Financial Activities (Incorporating a Consolidated Income and Expenditure Account) for the Year Ended 31 March 2024

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|||||||| |---|---|---|---|---|---|---| |Unrestricted|31.3.24|31.3.23| |fund|Restrictedfunds|Total funds|Total funds| |INCOME AND ENDOWMENTS FROM|Notes|£|£|£|£| |Donations and legacies|2|124|12,622|12,746|17,638| |Charitable|activities|5| |Disability specific services|272,041|398,352|670,393|444,451| |Disability equipment services|82,974|-|82,974|81,506| |Disability Awareness Day|-|83,316|83,316|84,100| |Other trading|activities|3|1,587,163|11,397|1,598,560|1,380,459| |Investment income|4|496|-|496|424| |Total|1,942,798|505,687|2,448,485|2,008,578| |EXPENDITURE ON| |Raising funds|6|980,249|5,502|985,751|844,055| |Charitable|activities|7| |Disability|specific|services|654,007|368,390|1,022,397|820,731| |Disability equipment services|316,424|-|316,424|344,858| |Disability Awareness Day|-|35,920|35,920|40,304| |Total|1,950,680|409,812|2,360,492|2,049,948| |NET (EXPENDITURE)/INCOME|(7,882)|95,875|87,993|(41,370)| |Transfer between funds|21|80,122|(80,122)|-|-| |Net movement in funds|72,240|15,753|87,993|(41,370)| |RECONCILIATION OF FUNDS| |Total funds brought forward|628,114|17,908|646,022|687,392| |TOTAL FUNDS CARRIED FORWARD|700,354|33,661|734,015|646,022|

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CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities. All gains and losses recognised in the year are included in the above.

The notes form part of these financial statements

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Warrington Disability Partnership (Registered number: 04726639)

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|||||||| |---|---|---|---|---|---|---| |Consolidated Balance|Sheet| |At|31|March|2024| |313.24|313.23| |Unrestricted|Restricted|Total|Total| |fund|funds|funds|funds| |Notes|£|£|£|£| |FIXED ASSETS| |Tangible assets|13|186,135|-|186,135|149,764| |CURRENT ASSETS| |Stocks|15|269,435|-|269,435|299,303| |Debtors|16|324,264|-|324,264|269,308| |Cash at|bank and|in hand|168,189|33,661|201,850|128,743| |761,888|33,661|795,549|697,354| |CREDITORS| |Amounts falling due within one year|17|(230,168)|-|(230,168)|(173,596)| |NET CURRENT ASSETS|531,720|33,661|565,381|523,758| |TOTAL ASSETS LESS CURRENT| |LIABILITIES|717,855|33,661|751,516|673,522| |CREDITORS|(17,501)|-|(17,501)|(27,500)| |Amounts|falling due after more than one year|18| |NET ASSETS|700,354|33,661|734,015|646,022| |FUNDS|21-24| |Unrestricted funds|700,354|628,114| |Restricted funds|33,661|17,908| |TOTAL FUNDS|734,015|646,022|

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These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. The financial statements were approved by the Board of Trustees on 34 December 2024 and were signed on its behalf by:

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J S Gartside OBE DL JP -Trustee
2.0 ratose Ns
EC MacDonald - Trustee
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The notes form part of these financial statements

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Warrington Disability Partnership (Registered number: 04726639)

Charity Balance Sheet At 31 March 2024

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|||||||| |---|---|---|---|---|---|---| |313.24|31.3.23| |Unrestricted|Restricted|Total|Total| |Notes|£fund|funds£|funds£|funds£| |FIXED ASSETS| |Tangible|assets|13|101,365|-|101,365|78,089| |Investments|14|1|-|1|1| |——__|——.|———|—__| |CURRENT|101,366|.|101,366|78,090| |ASSETS| |Debtors|16|598,425|-|598,425|561,556| |Cash at bank and in hand|140,618|33,661|174,279|62,994| |739,043|33,661|772,704|624,550| |CREDITORS| |Amounts|falling due within one year|17|(148,328)|-|(148,328)|(66,820)| |NET CURRENT ASSETS|590,715|33,661|624,376|557,730| |TOTAL|ASSETS|LESS CURRENT| |LIABILITIES|692,081|33,661|725,742|635,820| |NET|ASSETS|692,081|33,661|725,742|635,820| |FUNDS|22-24| |Unrestricted funds|692,081|617,912| |Restricted funds|33,661|17,908| |TOTAL FUNDS|725,742|635,820|

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These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees on 3? December 2024 and were signed on its behalf by:

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J S Gartside OBE DL JP -Trustee

E C MacDonald - Trustee

The notes form part of these financial statements

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Warrington Disability Partnership (Registered number: 04726639)

Consolidated Cash Flow Statement for the Year Ended 31 March 2024

'

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||||||||| |---|---|---|---|---|---|---|---| |Group|Group|Charity|Charity| |£|£|£|£| |Notes|31.3.24|31.3.23|31.3.24|31.3.23| |Cash flows from|operating|activities| |Cash generated from operations|1|148,187|(85,436)|148,490|(32,535)| |Interest paid|(840)|(1,074)|-|-| |TT| |Net cash provided by/(used in) operating| |activities|147,347|(86,510)|148,490|(32,535)| |Cash flows from|investing|activities| |Purchase of|tangible fixed assets|(69,988)|(9,548)|(37,281)|(6,977)| |Interest received|496|424|716|43| |Proceeds on disposal of|tangible|fixed|assets|4,700|4,500|-|-| |Net cash used in investing activities|(64,792) |(4,624)) |~ (37,205))||6,934)934)|| |Cash flows from|financing|activities| |Intercompany loan|-|-|-|(37,589)| |Capital repayment in year|(10,000)|(10,000)|-|-| |Net cash used in financing activities|(10,000)|(10,000)|-|(37,589)| |Change|in|cash and cash|equivalents|in|the| |reporting period|72,555|(101,134)|111,285|(77,058)| |Cash and cash|equivalents|at the beginning| |of|the reporting period|2|128,743|229,877|62,994|140,052| |Cash and|cash|equivalents|at the end| |of the reporting period|2|201,298|128,743|174,279|62,994|

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The notes form part of these financial statements

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Warrington Disability Partnership (Registered number: 04726639)

Notes to the Cash Flow Statement for the Year Ended 31 March 2024

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Group Group Charity Charity
313.24 31.3.23 31.3.24 31.3.23
£ £ £ £
Netincome/(expenditure) forthe reporting period (as
pertheStatementofFinancial Activities) 87,993 (41,370) 89,922 (42,435)
Adjustments for:
Depreciation charges 33,618 31,905 14,005 13,481
Interestreceived (495) (424) (76) (43)
Interestpaid 840 1,074 - -
Addback taxation accountingadjustment (58) - - -
Profitondisposaloftangibleassets (4,700) (4,500) - -
(Increase)/decrease instocks 29,868 (61,836) - -
(Increase)/decrease indebtors (52,186) 8,425 (36,869) 41,128
Increase/(decrease) in creditors 53,307 (18,710) 81,508 (44,666)
148,187 (85,436) 148,490 (2,535)
  1. ANALYSIS OF CHANGES IN NET FUNDS

Group

At 1.4.23 Cashflow At31.3.24
£ £ £
Cash atbankandinhand 128,743 72,555 201,298
Total 128,743 72,555 201,298
Charity
At 1.4.23 Cashflow At31.3.24
£ £ £
Cashatbankandinhand 62,994 111,285 174,279
Total 62,994 111,285 174,279

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Warrington Disability Partnership (Registered number: 04726639)

Notes to the Consolidated Financial Statements for the Year Ended 31 March 2024

  1. ACCOUNTING POLICIES

Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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) (effective 1 January 2019)’, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

The financial statements are prepared in £ sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. Basis of consolidation The consolidated accounts incorporate the results of Warrington Disability Partnership (‘the charity’) and its subsidiary undertaking on a line by line basis. The consolidated entity is referred to as ‘the Group’. Critical accounting judgements and key sources of estimation uncertainty In the application of the charitable company's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. The key assumptions concerning the future and other key sources of estimation include uncertainties at the reporting date, which may have a risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial periods, are discussed below.

The trustees do not consider the charitable company to have any significant accounting judgements or key sources of estimation uncertainty.

Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Donations are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level ofperformance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants,is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

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Notes to the Consolidated Financial Statements for the Year Ended 31 March 2024

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Warrington Disability Partnership (Registered number: 04726639)

1. ACCOUNTING POLICIES- continued

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to makea distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Expenditure and irrecoverable vat

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

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

Governance costs

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory audit and legal fees together with an apportionment of overhead and support costs.

Allocation and apportionment of costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the Charity's core activities

Staff costs and related overheads are charged directly to the projects to which the costs relate.

The remaining costs are allocated on a square footage basis relating to each project.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Workshop - over period of the lease Improvements to property - 10% on cost and 2% on cost Plant and machinery - 10% on cost and 25% on cost Fixtures and fittings - 10% on cost and 25% on cost Motor vehicles - 25% on cost Computer equipment - 33% on cost

Tangible fixed assets are initially measured at cost. After initial recognition they are measured at cost less any accumulated depreciation and any accumulated impairment losses.

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  1. ACCOUNTING POLICIES - continued

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Warrington Disability Partnership
(Registered number: 04726639)
Notes to the Financial Statements
for the Year Ended 31 March 2024
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Fixed asset investments Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impaired losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the SOFA. Fixed asset investments which are listed on recognised stock exchanges are stated at year end market value. Fixed asset investments which are unlisted are stated at cost less provisions for reductions in value.

A subsidiary is an entity controlled by the charity. Control is the power to govern the financial statements and operating policies of the entity so as to obtain benefits from its activities.

Taxation The charity is exempt from corporation tax on its charitable activities to the extent that they are applied to the organisation’s charitable objects. The trading subsidiary does not generally pay UK corporation tax because their policy is to pay taxable profits as Gift Aid to the Charity.

Related party exemption The charitable company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic ofIreland’, not to disclose related party transactions with wholly owned subsidiaries within the group.

Stocks Stocks are valued at the lower of cost and net realizable value, after making due allowance for obsolete and slow moving items. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

There is no Occupational Pension Scheme. However, staff may contact the WDP Treasurer, who holds information regarding Stakeholder Pension Schemes.

Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments' and Section 12 ‘Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the net asset and settle the liability simultaneously.

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Warrington Disability Partnership (Registered number: 04726639)

Notes to the Consolidated Financial Statements - continued for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES — continued

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets Financial assets, other than those held at fair value through profit or loss, are assessed for indicators ofimpairment at each reporting date.

Financial assets are impaired where there is objective evidence that, as a result ofone or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

Derecognition of financial assets Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the group after deducting all of its liabilities.

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities ifpayment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

Employee benefits

The costs of the short-term employee benefits are recognized as a liability and an expense, unless those costs are required to be recognised as part of the costs of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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Warrington Disability Partnership (Registered number: 04726639) Notes to the Consolidated Financial Statements - continued for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES - continued

Governmentgrants
Theaccrualmodelhasbeenadoptedtorecognisegovernmentgrants intheyearandaremeasuredatthefairvalue
ofthe asset received or receivable. Where a grantbecomes repayable it is recognised as a liabilitywhen the		 Governmentgrants
Theaccrualmodelhasbeenadoptedtorecognisegovernmentgrants intheyearandaremeasuredatthefairvalue
ofthe asset received or receivable. Where a grantbecomes repayable it is recognised as a liabilitywhen the		 Governmentgrants
Theaccrualmodelhasbeenadoptedtorecognisegovernmentgrants intheyearandaremeasuredatthefairvalue
ofthe asset received or receivable. Where a grantbecomes repayable it is recognised as a liabilitywhen the
repaymentmeetsthe definitionofaliability.
2. DONATIONSANDLEGACIES 31.3.24 31.3.23
£ £
Donations
Legacies		 12,746
ee
12,746
aE		 7,638
__10,000_
17,638
eee
3. OTHERTRADINGACTIVITIES 31.3.24 31.3.23
£ £
Fundraisingevents
Services
Commercialtrading operations		 110,834
53,647
1,434,079		 71,490
71,116
1,237,853
1,598,560 1,380,459
4. INVESTMENTINCOME 31.3.24 31.3.23
£ £
Depositaccountinterest 496 424
5. INCOMEFROMCHARITABLEACTIVITIES 31.3.24 31.3.23
£ £
Grantsandcontracts
Disabilityspecific services
Grantsandcontracts
Disabilityequipmentservices
DADssponsorship
DisabilityAwarenessDay		 670,393
82,974
83,316		 444,451
81,506
84,100
836,683 610,057
Grantsreceived,includedintheabove,areasfollows: 31.3.24 31.3.23
£ £
WarringtonBoroughCouncil
WarringtonClinicalCommissioningGroup
Warrington&HaltonhospitalsNHSTrustFoundation
CheshireCommunityFoundation
BBO/NewLeaf
Cheshire CentreforIndependentLiving
MerseycareNHSTrust
NationalLottery
BridgewaterCommunityHealthcareTrust
WarringtonVoluntary Action
NationalEnergyAction
WarringtonCommunityEnergy
EnergySavingTrust
DrivingMobility		 157,731
82,974
39,480
26,875
114,311
29,368
11,000
-
-
30,000
7,109
26,422
203,430
24,667		 137,736
81,506
43,157
25,000
164,119
29,300
-
9,913
15,000
20,226
-
-
-
-
753,367 525,957

Page 25

!

Warrington Disability Partnership (Registered number: 04726639)

Notes to the Consolidated Financial Statements - continued for the Year Ended 31 March 2024

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |6.|RAISING FUNDS| |Other trading|activities| |31.3.24|31.3.23| |£|£| |Fundraising expenses|92,906|58,021| |Commercial trading operations|892,845|786,034| |285,751|344,045| |7.|CHARITABLE ACTIVITIES COSTS| |Direct|costs|Support|costs|Totals| |(See|note|8)| |£|£|£| |Disability specific|services|852,126|170,271|1,022,397| |Disability equipment services|316,424|-|316,424| |Disability Awareness Day|35,887|33|35,920| |1,204,437|170,304|1,374,741| |8.|SUPPORT COSTS| |Governance| |Management|Finance|costs|Totals| |£|£|£|£| |Disability specific|services|163,891|1,769|4,611|170,271| |Disability Awareness|Day|33|-|:|33| |163,924|1,769|—16ll|270,304| |9.|NET INCOME/(EXPENDITURE)| |Net income/(expenditure)|is|stated|after charging/(crediting):| |31.3.24|31.3.23| |£|£| |Auditors’ remuneration|8,540|9,603| |Depreciation|- owned assets|33,618|31,905| |Other operating|leases|17,682|17,891|

----- End of picture text -----

Page 26

!

:

:

j

}

Warrington Disability Partnership (Registered number: 04726639) Notes to the Consolidated Financial Statements - continued for the Year Ended 31 March 2624

  1. FINANCIAL PERFORMANCE OF THE CHARITY

The consolidated statements of the financial activities includes the results of the charity's wholly owned subsidiary, The Disability Trading Company Limited.

subsidiary, The Disability Trading Company Limited.The Disability Trading Company Limited.Disability Trading Company Limited.Trading Company Limited.Company Limited.Limited.
The summaryfinancialperformanceofthe charityaloneis: 31.03.24 31.03.23
£ £
Incomingresources 1,394,889 1,131,146
Costsofgeneratingfunds
-
Expenditureoncharitable activities		 (92,907)
(1,212,060)		 (58,021)
(1,115,560)
Netincoming/(outgoing) resources
Totalfundsbrought forward		 89,922
635,820		 (42,435)
678,255
Totalfundscarriedforward 725,742 635,820
Representedby:
Unrestrictedincomefunds
Restrictedfunds		 692,081
33,661		 617,912
17,908
725,742 635,820
  1. TRUSTEES' REMUNERATION AND BENEFITS There were no trustees’ remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees’There wereexpenses no trustees’ expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

  1. STAFF COSTS FOR THE GROUP
STAFF COSTS FOR THE GROUPCOSTS FOR THE GROUPFOR THE GROUPTHE GROUPGROUP
31.3.24 31.3.23
£ £
Wagesandsalaries
Socialsecuritycosts
Otherpension costs		 915,390
63,732
19,911
999,033		 807,107
56,794
17,845
881,746
Theaveragemonthlynumberofemployeesduringtheyearwas as follows: 31,3.24 31.3.23
Disability advice informationservices
Disabilityequipmentservices
Disabilityawarenessday
Other		 23
12
2
10		 24
18
2
__3
4 47

No employees received emoluments in excess of £60,000

.

:

Page 27

Warrington Disability Partnership (Registered number: 04726639)

Notes to the Consolidated Financial Statements - continued for the Year Ended 31 March 2024

13. TANGIBLE FIXED ASSETS - GROUP

Workshop Improvements
toproperty		 Plantand
machinery
COST £ £ £
At 1 April2023
Additions
Disposals		 107,809
-
-		 60,504
3,000
-		 133,722
27,180
-
At31 March2024 107,809 63,504 160,902
DEPRECIATION
At 1 April2023
Charge foryear
Disposals
At31 March2024		 45,581
3,823
-
49,404		 22,561
1,220
__-
23,781		 128,592
3,315
—__—
131,907
NETBOOKVALUE
At31March2024 58,405 39,723 28,995
At31 March2023 62,228 37,943 5,130
COST Fixturesand
fittings
£		 Motor
vehicles
£
.		 Computer
equipment
£		 Totals
£
At 1 April2023
Additions
Disposals		 46,676
3,480
-		 68,277
34,945
(15,328)		 90,921
1,384
-		 507,909
69,989
(15,328)
At31 March2024 50,156 87,894 92,305 562,570
DEPRECIATION
At 1 April2023
Chargeforyear
Disposals		 40,763
1,978
-		 41,918
14,137
(15,328)		 78,730
9,145
-		 358,145
33,618
(15,328)
At31 March2024 42,741 40,727 87,875 376,435
NETBOOKVALUE
At31 March2024 7,415 47,167 4,430 186,135
At31March2023 5,913 26,359 12,191 149,764

Page 28

| |

|

Warrington Disability Partnership (Registered number: 04726639) Notes to the Consolidated Financial Statements - continued for the Year Ended 31 March 2024

|

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |13.|TANGIBLE FIXED ASSETS - CHARITY|Improvements|Plant and| |Workshop|to property|machinery| |£|£|£| |COsTAt|1|April 2023|107,809|12,000|131,125| |Additions|-|-|37,281| |At 31 March 2024|107,809|12,000|168,406| |DEPRECIATIONAt|1|April 2023|45,581|12,000|125,995| |Charge for|year|3,823|-|4,325| |At 31 March 2024|49,404|12,000|130,320| |NETAt 31 BOOK March 2024 VALUE|58,405|-|38,086| |At 31 March 2023|62,228|-|5,130| |Fixtures|and|Computer| |fittings|equipment|Totals| |£|£|£| |COSTAt|1 April 2023|38,344|67,718-|356,99637,281| |Additions|-| |At 31 March 2024|38,344|67,718|394,277| |DEPRECIATIONAt|1|April 2023|34,661|60,670|278,907| |Charge|for year|507|5,350|14,005| |At 31 March 2024|35,168|66,020|292,912| |NETAt 31 BOOKMarch 2024 VALUE|3,176|1,698|101,365| |At 31|March 2023|3,683|7,048|78,089| |14.|FIXED ASSET INVESTMENTS| |Charity|Sharesundertakings in group| |£| |COST| |At|1 April 2023|1| |And|31% March 2024| |NET BOOK VALUE| |At 31 March 2024|1| |At 31* March|2023|

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|

Page 29

Notes to the Consolidated Financial Statements - continued for the Year Ended 31 March 2024

14, FIXED ASSET INVESTMENTS- continued

Warrington Disability Partnership (Registered number: 04726639)

The charitable company’s investment at the balance sheet date in the share capital of limited companies included the following:

The Disability Trading Company Limited (company number 07491504), registered in England: 100% Holding Registered Office: Centre for Independent Living, Beaufort Street, Warrington, Cheshire, WA5 1BA

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |2024|2023| |£|£| |Aggregate|capital|and|reserves|17,366|10,204| |Profit/(Loss)|for the year before tax|7,104|1,066|

----- End of picture text -----

The Disability Trading Company Limited has 1 ordinary share with a nominal value of £1.

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |15.|STOCKS| |Group|Charity| |31.03.24|31.03.23|31.03.24|31.03.23| |£|£|£|£| |Stock|269,435|299,303|-|-| |16.|DEBTORS:|AMOUNTS FALLING|DUE|WITHIN|ONE|YEAR| |Group|Charity| |31.03.24|31.03.23|31.03.24|31.03.23| |£|£|£|£| |Trade|debtors|265,222|196,966|121,481|71,805| |VAT|9,418|23,360|-|-| |Other|debtors|4,060|11,290|952|-| |Prepayments|45,564|37,256|44,693|37,146| |SSOT|-|436|-|-| |Amounts|owed by|group|=|-|431,299|452,605| |324,264|269,308|598,425|561,556| |17.|CREDITORS:|AMOUNTS|FALLING|DUE|WITHIN|ONE|YEAR| |Group|Charity| |31.03.24|31.03.23|31.03.24|31.03.23| |£|£|£|£| |Trade|creditors|162,770|138,367|109,831|49,436| |Social|security|and|other|taxes|16,480|~|16,480|(494)| |Other|creditors|6,607|5,432|6,607|5,432| |Accruals|and|deferred|income|33,759|19,797|15,410|12,446| |Bank|loans|and|overdrafts|10,552|10,000|-|-| |230,168|173,596|148,328|66,820|

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Page 30

Notes to the Consolidated Financial Statements - continued for the Year Ended 31 March 2024

  1. CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR

Warrington Disability Partnership (Registered number: 04726639)

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Group|Charity| |31.03.24|31.03.23|31.03.24|31.03.23| |£|£|£|£| |Bank|loans|1-2|years|10,000|10,000|-|-| |Bank|loans|2-5|years|7,501|17,500| |17,501|27,500|-|-| |LEASING AGREEMENTS — GROUP AND CHARITY AGREEMENTS — GROUP AND CHARITY — GROUP AND CHARITY GROUP AND CHARITY AND CHARITY CHARITY| |Minimum|lease payments under non-cancellable|operating|leases|fall due as follows:| |31.3.24|31.3.23| |Within one year|10,000|10,000|

----- End of picture text -----

19. LEASING AGREEMENTS — GROUP AND CHARITY AGREEMENTS — GROUP AND CHARITY — GROUP AND CHARITY GROUP AND CHARITY AND CHARITY CHARITY

The Charity has entered into a number of leases in respect of the properties they operate out of. The rents are on a peppercorn basis and as a result it is not possible to quantify the commercial rental values. We are unable to quantify a value in respect of donated services.

  1. SECURED DEBTS

The Bank holds a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant and machinery.

21.

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |MOVEMENTS|IN FUNDS|—- GROUP|Net|Transfer| |movement|between| |At|01.04.23|in|funds|funds|At|31.03.24| |£|£|£|£| |Unrestricted|funds| |General|fund|628,114|(7,882)|80,122|700,354| |Restricted|funds| |Disability|Awareness|Day|-|53,700|(53,700)|-| |Personal|Health|Budgets|3,223|9,962|-|13,185| |Wizard|Boat Engine|Repair|6,000|(2,572)|-|3,428| |Disability|Information|8,685|8,363|-|17,048| |LED Funding|-|26,422|(26,422)|-| |17,908|95,875|(80,122)|33,661| |TOTAL FUNDS|646,022|87,993|-|734,015|

----- End of picture text -----

Page 31

  1. MOVEMENTS IN FUNDS - GROUP - continued

|

Warrington Disability Partnership (Registered number: 04726639)

Notes to the Consolidated Financial Statements - continued for the Year Ended 31 March 2024

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
Resources expended in funds
£ £ £
Unrestricted funds
General 1,942,798 (1,950,680) (7,882)
Restricted funds
Disability AwarenessDay 93,906 (40,206) 53,700
Personal Health Budgets 29,369 (19,407) 9,962
WizardBoatEngineRepair - (2,572) (2,572)
Long Covid Support 46,838 (46,838) -
Disability Information 26,875 (18,512) 8,363
HUBS Income —~ Driving Mobility 24,667 (24,667) -
EnergyTeam—NEA Grant Funding 216,612 (216,612) -
LED Funding 26,422 - 26,422
CostofLiving Funding 30,000 (30,000) -
Liferooms 11,000 (11,000) -
505,689 (409,814) 95,875
TOTALFUNDS 2,448,487 (2,360,494) 87,993
22. MOVEMENTS INFUNDS—CHARITY Net Transfer
movement between
At01.04.23 in funds funds At31.03.24
£ £ £ £
Unrestricted funds
General fund 617,912 (5,953) 80,122 692,081
Restricted funds
Disability AwarenessDay - (53,700) (53,700) -
Personal Health Budgets 3,223 9,962 - 13,185
WizardBoat Engine Repair 6,000 (2,572) - 3,428
Disability Information 8,685 (8,363) - 17,048
LED funding - 26,422 (26,422) -
17,908 95,875 (80,122) 33,661
TOTALFUNDS 635,820 89,922 - 725,742

Page 32

Warrington Disability Partnership (Registered number: 04726639)

Notes to the Consolidated Financial Statements - continued for the Year Ended 31 March 2024

22. MOVEMENTS IN FUNDS — CHARITY - continued

Net movement in funds, included in the above are as follows:

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Incoming|Resources|Movement| |Resources|expended|in|funds| |£|£|£| |Unrestricted|funds| |General|889,200|(895,153)|(5,953)| |Restricted|funds| |Disability Awareness Day|93,906|(40,206)|53,700| |Personal|Health Budgets|29,369|(19,407)|9,962| |Wizard Boat Engine Repairs|-|(2,572)|(2,572)| |Long|Covid|Support|46,838|(46,838)|-| |Disability|Information|26,875|(18,512)|8,363| |HUBS|Income — Driving|Mobility|24,667|(24,667)|-| |Energy Team — NEA Grant Funding|216,612|(216,612)|-| |LED Funding|26,422|-|26,422| |Cost of Living|Funding|30,000|(30,000)|-| |Life Rooms|11,000|(11,000)|-| |505,689|(409,814)|95,875| |TOTAL FUNDS|1,394,889|(1,304,967)|89,922|

----- End of picture text -----

Transfer between funds

As well as raising awareness, the object of Disability Day is to generate income for the charity. Sponsorship and donations are treated as restricted to cover the event’s running costs, any surplus remaining can then be used to cover the day to day running costs of the charity.

23. MOVEMENT IN FUNDS —- GROUP COMPARATIVE

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Comparative|for movement in funds|Net|Transfers| |movement|in|between| |At|1.4.22|funds|funds|At|31.3.23| |Unrestricted|funds|£|£|£|£| |General|fund|681,392|(90,091)|36,813|628,114| |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|687,392|(41,370)|-|646,022|

----- End of picture text -----

Page 33

Warrington Disability Partnership (Registered number: 04726639)

Notes to the Consolidated Financial Statements - continued

  1. MOVEMENT IN FUNDS —- GROUP COMPARATIVE- continued

for the Year Ended 31 March 2024

Net movement in funds, included in the above are as follows:

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Resources| |Incoming|expended|Movement|in| |Resources|funds| |£|£|£| |Unrestricted|funds| |General|fund|1,781,882|(1,871,973)|(90,091)| |Restricted|funds| |Disability|Awareness|Day|84,100|(47,287)|36,813| |Personal|Health|Budgets|29,300|(26,077)|3,223| |Wheelchair|loans|and winter|safety|scheme|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|(177,795)|48,721| |TOTAL FUNDS|2,008,578|(2,049,948)|(41,370)|

----- End of picture text -----

  1. MOVEMENT IN FUNDS —- CHARITY COMPARATIVE

Comparative for movement in funds

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Net|Transfers| |movement|in|between| |At|1.4.22|funds|funds|At|31.3.23| |Unrestricted|funds|£|£|£|£| |General|fund|672,255|(91,156)|36,813|617,192| |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|

----- End of picture text -----

Page 34

Notes to the Consolidated Financial Statements - continued for the Year Ended 31 March 2024

  1. MOVEMENT IN FUNDS — CHARITY COMPARATIVE- continued

|

Warrington Disability Partnership (Registered number: 04726639)

Net movement in funds, included in the above are as follows:

Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 904,450 (995,606) (91,156)
Restricted funds
Disability AwarenessDay 84,100 (47,287) 36,813
Personal Health Budgets 29,300 (26,077) 3,223
Wheelchair loans andwinter safety scheme 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 (177,795) 48,721
TOTALFUNDS 1,131,146 (1,173,581) (42,435)
Transfersbetweenfunds

As well as raising awareness, the objective of Disability Awareness Day is to generate income for the charity. Sponsorship and donations are treated as restricted to cover the event’s running costs, any surplus remaining can then be used to cover the day to day running costs of the charity.

  1. EMPLOYEE BENEFIT OBLIGATIONS

The charity operates a defined contribution scheme. The assets of which are held separately from the assets of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £19,911 (2023: £17,844). At the balance sheet date, unpaid contributions of £4,476 (2023: £3,900) were due to the fund. They are included in other creditors.

  1. RELATED PARTY DISCLOSURES

During the year, the Charity recognised DAD sponsorship of £10,100 from Expanse Group Ltd of which £100 remained outstanding at the yearend. A Brown isa director of this company. The Charity incurred costs of £4,719 from Orbit News, a company G Skentleberry is a director of, and owed £nil at the year end to the company. £480 has been received from Trustees in respect of donations. At the year end, £200 was owed to the charity by the Warrington Wolves Charitable Foundation - P Ffrench was a Trustee for part of the year. During the year the Disability Trading Company had provided HAF Lunches for the Warrington Wolves Charitable Foundation who were charged £855 for the service, no monies were outstanding between the two at the year end. The charity made a donation of £8,220 to Aaron & Partners LLP in respect of a charitable event they were holding. A Haines is a partner in the firm. The monies were outstanding at the year end. The Company was charged £180 for services of which £80 was outstanding at the year end.

  1. RESTRICTED FUNDS

Employment

Funding through Public Service Agreements to support people on incapacity benefits, lone parents and disabled people into employment.

During the year the Charity successfully obtained new funding via the big Lottery Fund and ESF Building Better Opportunities Grant. This grant is included within the Employment restricted fund.

Page 35

Notes to the Consolidated Financial Statements — continued for the Year Ended 31 March 2024

:

Warrington Disability Partnership

(Registered number: 04726639)

27. RESTRICTED FUNDS- continued

DAD

DAD is an independent living exhibition. This activity has been transfered to the subsidiary, however, donations are received and costs are incurred by WDP. The income received and expenditure expended is treated as restricted until DAD has taken place, any surplus is transferred to general reserves as this available to use for its day to day operations.

Warrington Outreach

We operate a service in Warrington Hospital providing information, advice and guidance, and sales of mobility and independent living equipment. This service was funded by 10 local businesses and supported by Warrington and Halton Teaching Hospitals NHS Foundation Trust. The service has remained closed since the beginning of the COVID Pandemic.

Personal Health Budgets

We offer assistance with support plans for people accessing a Personal Health Budget. Our part-time post holder is funded by a service level agreement with Warrington CCG via an agreement with Cheshire Centre for Independent Living. This service commenced on the Ist July 2018.

Wizard

A donation of £6,000 has been received to fund the rebuild of the Wizards Engine.

Long Covid Support A pilot project with funding from Warrington and Halton Teaching Hospitals NHS Foundation Trust, aimed at supporting people living with Long-Covid. The support includes providing information, advice and guidance, and facilitating face-to-face and virtual meetings. The successful pilot has been extended throughout 2022/23. We employ a full-time officer, who is supported by a team of dedicated volunteers.

Wheelchair Loans & Winter Safety Scheme A project with funding from Bridgewater Community Healthcare NHS Foundation Trust to purchase additional equipment for the WDP Wheelchair Loan Service and provide Winter Safety Checks through the Mobility Workshop.

Cancer Alliance

A project with funding from Cheshire & Merseyside Cancer Alliance to raise awareness of the need for people who have a long-term health condition, a disability or caring responsibilities not to ignore early signs of cancer, and to attend appointments for routine checks.

Heritage Project

A pilot project with funding from the National Lottery Heritage Fund to create a transportable display demonstrating the timeline of disability and disability transport. The display of timeline and artefacts is transported to events, schools, motor shows and other display opportunities.

Health & Home

A project with funding from Warrington Voluntary Action to support a project within to support the Warrington & Halton hospitals discharge team to connect patients to VCSE services.

Disability Information

A project with funding from the Cheshire Community Foundation, Steve Morgan Foundation and business dedicated to providing information, advice and support services for older people.

MEMBERS LIABILITIES

The charity does not have share capital and is limited by guarantee. In the event of the charity being wound up the maximum amount each member is liable to contribute is £10. There were 71 (2023: 69) such members at 31st March 2024.

  1. REMUNERATION OF KEY MANAGEMENT PERSONNEL

The charity considers its key management personnel to comprise its trustees, Chief Executive and the senior management team. The total employment benefits including employer pension contributions of the key management personnel were £165,241 (2023:£152,016). No employee had employee benefits in excess of £60,000.

Page 36

| | | | /

Warrington Disability Partnership (Registered number: 04726639)

Detailed Statement of Financial Activities for the Year Ended 31 March 2024

31.3.24 31.3.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 12,746 7,638
Legacies 10,000
Other trading activities
Fundraising events 110,834 71,490
Services 53,647 71,116
Commercial trading operations 1,434,079 1,237,853
1,598,560 1,380,459
Investment income
Deposit account interest 496 424
Charitable activities
DADs sponsorship 83,316 84,100
Grants and contracts 753,367 525,957
836,684 610,057
Total incoming resources 2,448,485 2,008,578
EXPENDITURE
Othertrading activities
Fundraising expenses 92,906 58,021
Commercial trading operations 892,845 786,034
985,751 844,055
Charitable activities
Wages 915,390 807,107
Social security 63,732 56,794
Pensions 19,911 17,844
Advertising 14,798 14,203
Travel - Mileage, bus, rail 47,219 43,123
Equipment - IT 9,494 8,784
Boat Costs 5,887 14,836
Room Hire 993
1,076,431 963,684

This page does not form part of the statutory financial statements

Page 37

Warrington Disability Partnership (Registered number: 04726639)

Detailed Statement of Financial Activities for the Year Ended 31 March 2024

Support costs

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|||||| |---|---|---|---|---| |31.3.24|31.3.23| |£|£| |Management| |Other|operating|leases|17,682|17,891| |Rates|and|water|10,625|8,676| |Insurance|15,322|15,500| |Light and heat|18,494|28,436| |Telephone|27,505|30,335| |Postage|and|stationery|27,934|24,932| |Sundries|¢|20,338|19,940| |Membership|fees|434|462| |Servicing|/ Maintenance|2,401|4,317| |Cleaning|1,431|874| |Utilities|services|16,475|24,493| |Training courses/Exam|fees|326|7,302| |Bad|debts|75,487|(6,700)| |Depreciation|of|workshop|3,823|3,823| |Improvements|to|property|1,220|970| |Plant and machinery|3,315|1,692| |Fixtures|and|fittings|1,978|1,259| |Motor|vehicles|14,137|10,444| |Computer|equipment|9,145|13,717| |Profit on|disposal|of Motor Vehicles|(4,700)|(4,500)| |263,372|203,863| |Finance| |Bank|charges|8,896|10,037| |Bank|interest|839|1,074| |9,735|11,141| |Governance|costs| |Auditors'|remuneration|8,540|9,603| |Accountancy|fees|16,637|15,947| |Legal|fees|26|1,685| |25,203|27,235| |Total|resources|expended|2,360,492|2,049,948| |Net income/(expenditure)|87,993|(41,370)|

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This page does not form part of the statutory financial statements

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