2023-03-31-accounts - Disability Focus

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					Pages
Trustees' Annual Report (incorporating			the	Director's Report)	1 to 5
Independent Auditor's	Report to	the Members			6 to 9
Statement of Financial	Activities	(including		Income and
Expenditure Account)					10
Statement of Financial	Position
Statement of Cash Flows					12
Notes to the financial	statements				13to 21
The following pages	do not form part		of	the financial statements
Detailed Statement of Financial		Activities			23 to 24
Notes to the Detailed	Statement	of Financial		Activities	25

capacity as	Finance	Finance	Managers.	Managers.
Registered	charity		name		Disability Focus
Charity registration			number		1118901
Company	registration			number	06058379
Principal offic		and	registered		Follaton House
office					Plymouth Road
					Totnes
					Devon
					TQ9 5NE
The trustees					T C Fallon
					FJ Ralnbird
					K P Griffith
					TA Timberlake
					S D Buckell
The organisatlon		relies		upon the	following administrative	and professional		services:
Auditor					Westcotts (SW) LLP
					Chartered Accountants	8 Statutory	Auditor
					80 Oxford Street
					Burnham-On-Sea
					TA8 1EF
Bank					Natwest Commercial	Banking
					Business Banking
					Devon and Cornwall
Legal					Workplace Legal Solutions
					36 Fawn Rise
					Henfield
					West Sussex
					BN5 9EZ
					Magdalen Chambers
					Vickery House
					Dean Park Gardens
					Southernhay East
					Exeter
					EX2 4AA


Total funds at 31 March	2023	F502,467
Free reserves		E314,964
Designated reserves
Redundancy		E75,225
Computer Equipment/IT	Infrastructure	E25,000
New proJect development		E30,000
Lease and other liabilities		F49,470

						2023	2023	2022
						Unrestrtcted
						funds	Total funds	Total funds
					Note		6	6
Income and endowments
Donations and	legacies							1,503
Charitable activities						540,360	640,360	518,085
Investment income						2,884	2,884	2,839
Other income						45,565	45,565	44,968
Total income						588,809	688,809	567,395
Expenditure
Expenditure on	charitable		activities		9,10	672,436	672,436	592,534
Total expenditure						672,438	672,436	592,534
Net expenditure	and net		movement	In funds		(83,627)	(83,627)	(25,139)
Reconciliation	offunds
Total funds brought		forward				586,094	686,094	611,233
Total funds carried		forward				502,467	602,467	586,094

							2023		2022
						Note	f	8
Fixed assets
Tangible fixed assets						16		7,808	10,319
Current assets
Debtors						17	63,204		42,264
Cash at bank	and	in hand					489,968		578,097
							643,172		620,361
Creditors: amounts			falling	due within	one year	18	48,613		44,585
Net current	assets							494,859	575,775
Total assets	less	current		liabilities				602,467	586,094
Net assets								502,467	586,094
Funds ofthe charity Unrestricted funds								602367	586,094
Total charity	funds							502,467	586,094

Year end	3
	2023	2022
	E	E
Cash flows from operating activities	(83,627)	(25,139)
Net expenditure
r(dfus(menti furr Depredation oftangible fixed assets Other Interest receivable and similar income Interest payable and similar charges	5,997 (2,884) 6,843 5,096	7,942 (2,639) 8,460 2,212
Accrued expenses
Changes in: Trade and other debtors Trade and other creditors Cash generated from operations interest paid	(10,940) (1,169) (81,684) (5,843) 2,884	(4,174) 8,258 (7,280) (B,460) 2,839
Interest received Net cash used In operating activities	(84,643)	(10,901)
Cash flows from investing activities Purchase of tangible assets Net cash used In Investing activities	(3,48ef (3,48S)	(9,559) (9,559)
Net decrease in cash and cash equfvafents Cash and cash equfvalents at beginning ofyear Cash and cash equivalents st end ofyear	(88,129) 678,097 489,968	(20,460) 598,557 578,097

								Unrestricted	Total Funds	Unrestricted	Total Funds
								Funds	2023	Funds	2022
									f	E	f
	Grants
	Grants	receivable								1,503	1,503
6.	Charitable		actlvlues
								Unrestricted	Total Funds	Unrestricted	Total Funds
								Funds	2023	Funds	2022
								E	f	E	E
	Employment			Contract Income						60	60
	Payroll	Income			Devon			131,146	131,146	134,051	134,051
	Payroll	Income			Torbay			30,359	30,369	28,209	28309
	Financial Support					Devon		205,344	206,344	197,835	197,835
	Financial Support					Torbay		90,461	90,461	82,507	82,507
	Auto Enrolment				Income Devon			14,150	14,150	17,265	17,265
	Auto Enrolment				Income Torbay			4,685	4,686	5,230	5,230
	Financial Support					Court of	Protection	64,215	64,216	52,928	52,928
								540,360	540,360	518,085	518,085
7.	Investment			Income
								Unrestricted	Total Funds	Unrestricted	Total Funds
								Funds	2023	Funds	2022
								f	E		F
	Bank Interest			receivable				2,884	2,884	2,839	2,839
8.	Other income
								Unrestricted	Total Funds	Unrestricted	Total Funds
								Funds	2023	Funds	2022
									E	E	E
	Miscellaneous				Income			45,565	45,566	44,968	44,968
9.	Expenditure			on charitable			activities	by fund type
								Unrestricted	Total Funds	Unrestricted	Total Funds
								Funds	2023	Funds	2022
								f		E	f
	Provision	of	finance			and payroll
	services							530,768	630,768	416,346	416,346
	Support	costs						141,868	141,668	176,188	176,188
								572,436	672,436	592,534	592,534

10.	Expenditure on	ch	aritab	le activities by activity type
					Activities
					undertaken	Support	Total funds
					directly	costs	2023
					E
	Provision of finance		and	payroll services	530,768	141,688	672,436
					Activities
					undertaken	Support	Total funds
					directly	costs	2022
					E	E	E
	Provision of finance		and	payroll services	416,346	175,188	692,634
11.	Analysis ofsupport costs
					Total 2023		Total 2022
	Wages and salaries					37,919	58,593
	Rent					26,241	24,281
	Communications	and IT				791	554
	Other offlce expenses					4,364	5,501
	Bank charges					6,843	8,480
	Recruitment					10,363	12,750
	Insurance					15,278	18,162
	Motor and travel	costs				1,766	172
	Bad debts					(1,082)	(850)
	Payroll, printing	and postage				11,249	10,420
	Depreciation					6,997	7,942
	Staff entertainment					1,777	700
	Marketing					6,128	5,225
	Governance costs
	Auditor remuneration					3,450	10,059
	Other professional		fees			11,694	15,919
						141,668	176,188
12.	Net expenditure
	Net expenditure	is stated		after charging/(crediting):
						2023	2022
							E
	Depreciation of	tangible		fixed assets		6,997	7,942
	Operating lease	rentals				5,641	5,332

	2023	2022
	5	f
Wages end salaries	433,880	394,388
Social security costs	29,852	34,386
Pension costs	23,803	21,351
	487,535	450,125

Tangible fixed assets
	Fixtures and
	fittings	Equipment	Total
			6
Cast
At 1 April 2022	11,821	65,154	76,975
Addltians	352	3,134	3,486
At 31 March 2023	12,173	68,288	80,461
Depreciation
At 1 April 2022	10,030	56,526	66,666
Charge for the year	757	5,240	5,997
At 31 March 2023	10,787	61,856	72,663
Carrying amount
At 31 March 2023	1,386	6,422	7,808
At 31 March 2022	1,791	8,528	10,319

17.	Debtors
				2023	2022
				E
	Trade debtors			38,690	32,894
	Prepayments	and accrued income		11,434	6,290
	Other debtors			3,080	3,080
				63,204	42,264
18.	Creditors: amounts		falling due within one year
				2023	2022
				E	E.
	Trade creditors			4,864	7,967
	Accruals and deferred		income	16,183	11,087
	Social security	and other taxes		27,466	24,260
	Other creditors				1,272
				48,513	44,586

Analysis of net as	sets between funds
		Unrestricted	Total Funds
		Funds	2023
			E
Tangible fixed assets		7,808	7,808
Current assets		543,172	643,172
Creditors less than	1 year	(48,513)	(48,61 33
Net assets		502,467	602,467
		Unrestricted	Total Funds
		Funds	2022
		E	E.
Tangible fixed assets		10,319	10,319
Cunent assets		620,361	620,361
Creditors less then	1 year	(44,586)	(44,586}
Net assets		586,094	586,094

Anal	ysis	of	chan	ge	s In net debt
										At
						At	1	Apr 2022	Cash flows	31 Mar	2023
								E	E		E
Cash	at	bank	and	In	hand			578,097	(88,129)	489,968
										At
						At	1	Apr 2021	Cash flows	31 Mar	2022
								E	E		E
Cash	at	bank	and	in	hand			598,557	(20,460)	678,097

			At 1 April			At 31 Mar
			2022	Income	Expenditure	2023
			E	E	E	E
Ijnrestr/cted	funds
General reserves			320,049	554,245	(551,522)	322,772
Des/gnsted	funds
Redundancy			40,661	34,564		75,225
New project	development		30,000			30,000
Lease and other liabilities			145,384		(95,914)	49,470
Computer equipment/IT		infrastructure	50,000		(25,000)	25,000
			586,094	588 809	(672436)	602,467
			At 1 April			At 31 Mar
			2021	Income Expenditure		2022
			E	E	E	E
t/nrestricted	funds
General reserves			457,428	455,155	(592,534)	320,049
Des/ gnsted funds
Redundancy			40,661			40,661
New project	development		30,000			30,000
Lease and other liabilities			33,144	112,240		145,384
Computer equipment/IT		infrastructure	50,000			50,000
			611,233	567,395	(592,534)	586,094

The total f	utu	re minimum lease payments under non-cancell	able operating leases ars	as follows. '
			2023	2022
			E
Not later than		1 year	8,413	29,931
Later than	1	year and not later than 5years	6,070	12,483
			12,483	42,414

Detailed Statement of Flnanclal Activit	ies
Year ended 31 March 2023
	2023	2022
	5
Income and endowments
Donations and legacies
Grants receivable		1,503
Charitable activities
Employment Contract Income		50
Payroll income Devon	131,146	134,051
Payroll Income Torbay	30,369	28,209
Financial Support Devon	206,344	197,835
Financial Support Torbay	90,461	82,507
Auto Enrolment Income Devon	14,150	17,255
Auto Enrolment Income Torbay	4,686	5,230
Financial Support Court of Protection	64,216	52,928
	640,360	518,085
Investment Income
Bank interest receivable	2,884	2,839
Other income
Miscellaneous Income	45,565	44,988
Total Income	588,809	567,395

			Year ended 31 March	2023
				2023	2022
				6	8
Expenditure
Expenditure on	charitable		activities
Wages and salaries				433,880	394,388
Employer's NIC				29,862	24,304
Pension costs				23,803	21,351
Operating leases				5,541	5,332
Rent				26,241	24,281
Rates and water				10,363	12,750
Insurance				15,278	18,162
Auditors' remuneration				3,460	10,059
Motor vehicle expenses				1,777	700
Other motor/travel	costs			1,766	172
Legal snd professional		fees		11,694	15,919
Other offic costs				32,374	18,975
Depreciation				6,997	7,942
Finance costs - defined		benefit pension scheme		5,843	6,460
Communications	& IT			48,382	16,744
Bad debts				(1.082)	(550)
Payroll, printing and postage				11,249	10,420
Marketing				6,128	5,225
				672,436	592,534
Total expenditure				672,436	592,534
Net expenditure				(63,827)	(25,139)

N	otes	to	the Detailed Statement of Year ended 31 March	Financial Activities 2023
				2023	2022
				6	5
Expenditure on charitable			activities
Provision offinance and payroll services
Actlvltles undertaken		directly
Wages and salaries				396,961	335,795
Employer's NIC				29,852	24,304
Pension costs				23,803	21,351
Operating leases				5,541	5,332
Other Office expenses				28,020	13,474
Communications and IT				47,691	16,090
				630,768	416,345
Support costs
Wages and salaries				37,919	58,593
Rent				26,241	24,281
Recruttment				10,383	12,750
Insurance				16,278	18,162
Staff entertainment				1,777	700
Motor and travel costs				1,766	172
Other office expenses				4,354	5,501
Depreciation				5,997	7,942
Bank charges				6,843	5,460
Communications &	IT			791	654
Bad debts				(1,082 l	(650)
Payroll, printing and postage				11,249	10,420
Marketing Governance costs				6,128	5,225
Auditor remuneration				3,450	10,059
Other professional	fees			11,694	15,919
				141,668	176,188
Expenditure on charitable			activities	672,436	592,534