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2023-03-31-accounts

Company Registration No. 05506903 (England and Wales) Charity No: 1114622

DISABILITY EQUALITY (NW) LTD (A Registered Charity and Company Limited by Guarantee)

Report and Financial Statements

For the Year Ended

31 March 2023

DISABILITY EQUALITY (NW) LTD

(A Registered Charity and Company Limited by Guarantee) CONTENTS

Page
Legal and Administrative Information 2
Report of the Trustees 3
Independent Examiner’s Report 7
Statement of Financial Activities 8
Balance Sheet 9
Statement of Cash Flows 10
Notes to the Financial Statements 11

Page 1

DISABILITY EQUALITY (NW) LTD

(A Registered Charity and Company Limited by Guarantee) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees/Directors

R S Aldwin (Appointed 16 March 2023) R Amin N G Darby (Appointed 20 June 2023) K Dobson D Duckworth (Appointed 9 May 2023) C L Gill (Appointed 16 March 2023) M Harris (Appointed 31 January 2023) A C Holgate (Resigned 9 March 2023)

Core management personnel: Chief Executive & Company Secretary M Close Payroll and finance administrator H Paton Buildings and Reception co-ordinator D Butler Company Number 05506903 Charity Number 1114622 Registered Office 103-104 Church Street Preston PR1 3BS Independent examiner MHA Moore and Smalley Chartered Accountants Richard House Winckley Square Preston PR1 3HP

Page 2

DISABILITY EQUALITY (NW) LTD

(A Registered Charity and Company Limited by Guarantee)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2023

The trustees of Disability Equality (NW) Ltd, who are also the directors for the purposes of the Companies Act, present their annual report and the financial statements for the year ended 31 March 2023, which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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.

Structure, governance and management

Governing document

Disability Equality (NW) Ltd is a charitable company limited by guarantee and was incorporated on 13 July 2005. The company remained dormant until 1 April 2006 when the objects of the charity commenced. The organisation was established under a Memorandum of Association which established the objects and powers of the charitable company, and is governed under its Articles of Association.

Appointment of trustees

The directors of the company are also charity trustees for the purposes of charity law. There is no minimum/maximum number of directors on the board at any given time, however, the Board shall comprise a minimum of 50% of skilled disabled people or a nominated family member or a carer. The trustees may at any time co-opt any person duly qualified to fill a vacancy or additional trustee. Such appointments are only valid until the next AGM. One third of trustees must retire at the AGM but can be re-appointed.

Trustee induction and training

Training and induction is provided for new trustees by means of an induction pack, accompanied by a Trustees’ Handbook containing various helpful documents, and meetings with senior staff and trustees to learn about the background of the charity. The trustees are invited to take up places on relevant locally arranged courses.

Risk management

The trustees continually examine the major strategic business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks. Trustees meet on a regular basis, usually monthly, either in person or virtually. The Trustee officers also meet as and when required to ensure the smooth running of the charity. The Risk Assessment is used to inform the charity’s Business Plan and Strategic Objectives.

The following major risks have been identified by the trustees:

As a consequence of these risks the trustees are constantly looking for new ways to reduce their outgoings and increase income from grants, contracts and donations and access external skilled support where needed.

Page 3

DISABILITY EQUALITY (NW) LTD

(A Registered Charity and Company Limited by Guarantee)

REPORT OF THE TRUSTEES (Continued)

FOR THE YEAR ENDED 31 MARCH 2023

Organisation

Trustees are supported by the Chief Executive and other paid staff from the offices in Church Street, Preston. Service delivery is supported by volunteers who are recruited and trained.

Core management personnel remuneration

The trustees consider the board of directors, who are the organisation’s trustees, the chief executive and the office manager comprise the core personnel of the charity in charge of directing and controlling, running and operating the organisation on a day to day basis. All trustees give of their time freely and no trustee received remuneration in the year. The remuneration of the chief executive is determined by trustees in line with their remuneration policy, and then any decisions will go to the full trustee board for discussion and approval.

Public benefit, objectives and activities

Each year our trustees review our objectives and activities to ensure they continue to reflect our aims. In carrying out this review the trustees have considered the Charity Commission's general guidance on public benefit.

The objects for which the service is established are:

The charity is grateful for the unstinting efforts of its volunteers who are involved in service provision. It is estimated that over 1,196 volunteer hours were provided during the year. If this is conservatively valued at £10.90 an hour, the volunteer effort amounts to £13,036.

Achievements and performance

The charity achieved its objectives for the year through regular activities.

Review of activities – achievements and performance

Services provided include:

Core activities included governance, finance, building, membership, policy and human resources. Earned income from the Supported Banking Service is reinvested into the charity in line with it’s plans.

Financial review

The SOFA for the period is set out on page 8 of the financial statements. A summary of the financial results and the work of the charity is set out below.

The charity's income totalled £560,042 (2022 £480,668) and expenditure totalled £530,612 (2022 £508,448). The surplus of £29,430 increased the total funds at 31 March 2023 to £765,484.

Page 4

DISABILITY EQUALITY (NW) LTD

(A Registered Charity and Company Limited by Guarantee)

REPORT OF THE TRUSTEES (Continued)

FOR THE YEAR ENDED 31 MARCH 2023

Going concern

The Trustees have considered the impact of the current economic and cost of living crisis on the activity of the charity. To date income has not reduced significantly however there is uncertainty regarding funding for future periods. Projects are continuing where possible, thanks to a small number of key funders, and as a result, the Trustees consider that the charity has sufficient reserves to meet liabilities as they fall due for a period of at least twelve months from the date of the signing of the accounts.

Funding

The charity is reliant on external funding to continue in operation. The National Lottery Community Fund is funding the ‘Safety First’ project and contributed to core costs for three years until December 2024. In August 2020 a Consortium comprising of Disability Positive (formerly Cheshire Centre for Independent Living) and Disability Equality submitted a successful tender application to provide direct payment advice and support and a payroll service to direct payment users in Lancashire – the service is called the Lancashire Independent Living Service. The contract was awarded until May 2023 with an option to extend for a further 3 years to 2026.

The charity also has funding from Preston City Council Covid response fund, Awards for All and various earned income streams in the form of supported banking service fees, training, room hire. Additionally, the charity is grateful for the support of the general public for their generous donations, and this will continue to be an important source of income. The charity will continue to submit additional funding applications and is confident it will be successful with a sufficient amount of these bids to continue in operation and has plans in place to control costs in line with any reduction in the expected level of income if necessary.

Reserves policy

Total reserves at 31 March 2023 are £765,484, of which £23,915 are restricted funds and £741,569 are unrestricted funds. The trustees' reserves policy is to be equivalent to up to 12 months of average expenditure and to include enough reserves for project exit costs and redundancy payments. Unrestricted free reserves at 31 March 2023 were £736,296, which is in excess of 12 months of unrestricted expenditure. This is monitored on an ongoing basis by the Trustees to keep free reserves in line with the reserves policy.

Plans for future periods

Responsibilities of the trustees

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

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

Page 5

DISABILITY EQUALITY (NW) LTD

(A Registered Charity and Company Limited by Guarantee)

REPORT OF THE TRUSTEES (Continued) FOR THE YEAR ENDED 31 MARCH 2023

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and 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.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ exemption.

08/12/2023kathy Lesyer Dobson

This report was approved by the Board on ………………………………… and signed on its behalf:

.................................................................................

K Dobson

Page 6

DISABILITY EQUALITY (NW) LTD

(A Registered Charity and Company Limited by Guarantee)

INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS

FOR THE YEAR ENDED 31 MARCH 2023

I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 March 2023 set out on pages 8 to 19.

Responsibilities and basis of report

As the charity’s trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

………………………….

Nicola Mason For and on behalf of MHA Moore and Smalley Chartered Accountants & Statutory Auditor

Richard House Winckley Square Preston PR1 3HP 11/12/2023 Date: ………………………..

Page 7

DISABILITY EQUALITY (NW) LTD

(A Registered Charity and Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

Note
Income from:
Donations
Charitable activities:
Grants for the provision of services
2
Room hire
Supported banking income
Lancashire Independent Living Service
(LILS) income
Other trading activities:
Fundraising
Investments
Total income
Expenditure on:
Raising funds
3
Charitable activities
3
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Fund balances brought forward
Fund balances carried forward		 Restricted
funds
£
2,376
133,484
5,140
-
-
19,067
1,976
162,043
4,664
182,288
186,952
(24,909)
(50,749)
(75,658)
99,573
23,915		 Unrestricted
funds
£
687
-
93
108,000
287,902
-
1,317
397,999
6,652
337,008
343,660
54,339
50,749
105,088
636,481
741,569		 31 March
2023
£
3,063
133,484
5,233
108,000
287,902
19,067
3,293
560,042
11,316
519,296
530,612
29,430
-
29,430
736,054
765,484		 31 March
2022
£
3,096
94,597
6,211
101,838
272,220
2,634
72
480,668
10,362
498,086
508,448
(27,780)
-
(27,780)
763,834
736,054

All the above results are derived from activities which are continuing.

All gains and losses in the period are included above.

Page 8

DISABILITY EQUALITY (NW) LTD

(A Registered Charity and Company Limited by Guarantee)

BALANCE SHEET

AS AT 31 MARCH 2023

Note
Fixed assets
Tangible assets
7
Current assets
Debtors
8
Cash at bank and in hand
Current liabilities
Creditors falling due within one year
9
Net current assets
Net assets
Represented by:
Funds
10		 Restricted
funds
£
2,110
-
21,805
21,805
-
21,805
23,915
23,915		 Unrestricted
funds
£
5,273
9,637
808,852
818,489
82,193
736,296
741,569
741,569		 Total
31 March
2023
£
7,383
9,637
830,657
840,294
82,193
758,101
765,484
765,484		 Total
31 March
2022
£
11,345
34,465
890,724
925,189
200,481
724,708
736,054
736,054

For the financial year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

These accounts were approved by the trustees on _______ and signed on their behalf by: 08/12/2023 Kathy obson

............................................................................. K Dobson

Company Number: 05506903

Page 9

DISABILITY EQUALITY (NW) LTD

(A Registered Charity and Company Limited by Guarantee)

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2023

Cash flow from operating activities
(a)
Cash flows from investing activities
Investment income
Purchase of tangible fixed assets
Net cash flow from investing activities
Increase in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
(a) Reconciliation of net movement in funds to net cash flow from
operating activities
Net movement in funds
Investment income received
Depreciation
(Increase)/decrease in debtors
(Decrease)/increase in creditors
Net cash provided by / (used in) by operating activities		 2023
Total
£
(63,360)
3,293
-
3,293
(60,067)
890,724
830,657
29,430
(3,293)
3,962
24,829
(118,288)
(63,360)		 2022
Total
£
182,760
72
(14,383)
(14,311)
168,449
722,275
890,724
(27,780)
(72)
4,073
11,887
194,652
182,760

Page 10

DISABILITY EQUALITY (NW) LTD (A Registered Charity and Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Disability Equality (NW) Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. The trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements. The Trustees have concluded that the charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the charity’s ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Company status

The charity is a company limited by guarantee. The trustees are drawn from the members of the company and volunteer members. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per trustee of the charity.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 11

DISABILITY EQUALITY (NW) LTD (A Registered Charity and Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies (continued)

Income

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

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers.

Expenditure

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

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Detailed analyses of the expenditure, including irrecoverable VAT where applicable, are provided in the notes to the accounts.

Tangible fixed assets and depreciation

Tangible fixed assets are capitalised and included at cost including any incidental expenses of acquisition.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the original cost on a straight line basis over their expected useful lives as follows:

Property improvements - over the period of the lease Furniture, fittings and equipment - over 4 years

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Operating leases

Rentals applicable to operating leases are charged to the SOFA on a straight line basis over the term of the lease.

Page 12

DISABILITY EQUALITY (NW) LTD (A Registered Charity and Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies (continued)

Taxation

The company is a registered charity and is not liable to taxation on its charitable activities.

Pension costs

The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the SOFA.

Judgements and key sources of estimation uncertainty

In the application of the charity’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 trustees do not believe that there are any estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities.

Page 13

DISABILITY EQUALITY (NW) LTD (A Registered Charity and Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 MARCH 2023

2 Grants receivable and purpose of grants

rants receivable and purpose of grants
Restricted funds
Core
Building Resilience
Victim Support
Safety First Project (A Lottery Funded Project)		 2023
£
34,256
99,228
133,484		 2022
£
-
87,981
-
87,981

The total of grants received of £94,597 in the previous year comprised £87,981 restricted income and £6,616 unrestricted income. This is included in the total income of £480,668 in the previous year which comprised £99,538 restricted income and £381,130 unrestricted income.

Page 14

DISABILITY EQUALITY (NW) LTD

(A Registered Charity and Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 MARCH 2023

3 Expenditure

Expenditure on raising funds
Fundraising and promotion
Expenditure on charitable activities
Disability support
Salaries, NI and pension contributions
Travelling and other expenses
Repairs and maintenance
Telephone
Heat and light
Printing, stationery and postage
Training, recruitment and personnel
Sundry expenses
Bank charges
Insurance
Rent, rates and water
Depreciation
Project management costs
Governance costs (see note 4)		 Restricted
funds
£
4,664
140,884
643
6,483
9,294
1,920
2,659
155
6,575
208
2,057
7,270
1,326
-
2,814
182,288		 Unrestricted
funds
£
6,652
257,512
5,717
10,905
15,030
3,601
8,367
5,495
7,164
141
2,705
13,367
2,636
-
4,368
337,008		 2023
Total
£
11,316
398,396
6,360
17,388
24,324
5,521
11,026
5,650
13,739
349
4,762
20,637
3,962
-
7,182
519,296		 2022
Total
£
10,362
389,537
3,748
12,468
24,748
4,382
19,975
3,879
8,140
356
1,738
18,727
4,073
30
6,285
498,086

The above expenditure relates to the one charitable activity: Disability Support. Total expenditure of £530,612 (2022: £508,448) includes £186,952 (2022: £175,226) restricted expenditure and £343,660 (2022: £333,222) unrestricted expenditure

4 Governance costs

Audit and accountancy Restricted
funds
£
2,814
2,814		 Unrestricted
funds
£
4,368
4,368		 2023
Total
£
7,182
7,182		 2022
Total
£
6,285
6,285

Page 15

DISABILITY EQUALITY (NW) LTD (A Registered Charity and Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 MARCH 2023

5 Net income/(expenditure) for the year

et income/(expenditure) for the year
2022 2022
£ £
This is stated after charging:
Independent examination services (exclusive of VAT): 2,750 2,500
Accountancy services 4,432 3,785
Depreciation of owned fixed assets 3,962 4,073
Operating lease rentals 18,000 18,000

6 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

ersonnel
Salaries
National Insurance contributions
Pension contributions
Average number of employees		 2022
£
366,464
22,266
9,666
398,396
Number
27		 2022
£
352,312
20,023
17,202
389,537
Number
28

No employees were paid at the rate of over £60,000 per annum in the current or previous year.

During the year £nil (2022: £nil) was reimbursed to trustees for expenses incurred. None of the trustees or connected persons received any remuneration either directly or indirectly in the current or previous year.

The core management personnel of the charity comprise the trustees and the Chief Executive. The total employee benefits of the key management personnel of the charity, including National Insurance and pension contributions, were £55,124 (2022: £55,375).

There were no other transactions with related parties in the current or previous year.

Page 16

DISABILITY EQUALITY (NW) LTD

(A Registered Charity and Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 MARCH 2023

7 Tangible fixed assets

Property
Improvements
£
Cost
At 1 April 2022
4,835
Additions
-
At 31 March 2023
4,835
Depreciation
At 1 April 2022
4,835
This year
-
At 31 March 2023
4,835
Written down value
31 March 2023
-
31 March 2022
-		 Fixtures &
Fittings
£
34,172
-
34,172
22,827
3,962
26,789
7,383
11,345		 Total
£
39,007
-
39,007
27,662
4,073
31,735
7,383
11,345

Of the above totals, £5,273 relates to unrestricted funds and £2,110 to restricted funds.

8 Debtors: due within one year

Debtors: due within one year
Trade debtors
Prepayments		 2023
£
217
9,420
9,637		 2022
£
25,045
9,420
34,465

All debtors related to unrestricted funds in both 2023 and 2022.

Page 17

DISABILITY EQUALITY (NW) LTD

(A Registered Charity and Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 MARCH 2023

9 Creditors: amounts falling due within one year

Trade creditors
Accruals
Other creditor		 2023
£
3,390
3,210
75,593
82,193		 2022
£
985
3,210
196,286
200,481

All creditors related to unrestricted funds in both 2023 and 2022.

10 Funds – current year

Funds – current year
Restricted funds
Core
Safety First
Building Resilience
Victim Support
Total restricted funds
Unrestricted funds
Total funds
Funds – prior year
Restricted funds
Core
Information and advice
Victim Support
Total restricted funds
Unrestricted funds
Total funds		 As at 1 April
2022
£
-
-
99,573
99,573
636,481
736,054
As at 1
April 2021
£
22,129
-
103,499
125,628
638,206
763,834		 Income
£
27,064
99,988
34,990
-
162,042
398,000
560,042
Income
£
29,934
5,478
123,763		 Expenditure
£
(75,888)
(97,694)
(13,369)
-
(186,952)
(343,660)
(530,612)
Expenditure
£
(101,696)
(5,478)
(89,879)
(185,194)
(363,650)
(548,844)		 Transfer
48,824
-
-
(99,573)
(50,749)
(50,749)
-
Transfer
£
49,633
-
-
49,633
(49,633)
-		 As at 31
March 2023
£
-
2,294
21,620
-
23,914
741,570
765,484
As at 31
March 2022
£
-
-
99,573
232,207
441,563		 99,573
636,481
673,770 736,054

Page 18

DISABILITY EQUALITY (NW) LTD (A Registered Charity and Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 MARCH 2023

11 Funds (continued)

Core

Administration, governance, income generation, staff management and project delivery.

Training

To run training courses and independent living workshops for disabled people.

Information and advice

Information and advice and benefit form filling

12 Income excluded from the accounts

During the year the charity received funding on behalf of its clients which is then paid out in full. The attributable amounts are not included within income and expenditure of the charity, nor are the related balances, since the charity only acts as an agent in relation to these amounts. This is in relation to the supported banking service.

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