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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|
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|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||||
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|---|---|---|
|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|
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|||||||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|
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||||||||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|
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|Year end|ed 31 March 202|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|
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|||||||||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|
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|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|
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||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|
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|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|
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|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|
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|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|
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|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||
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||||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|
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|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|
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|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|
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||||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)|
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|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|