Company reglstratlon Mmber,. 06058379 Charity registr81ion number. 1118901 Disability Focus (A company Ilmlted by guarantso) Annual ReFQrt and Flnanclal Statem8nts for th8 Year Ended 31 March 2024 WESTCOTTS CIIARTEIIED ACCOUIIIANTI
Disabilty Focus Contsnts Reference army Admini8tratlv8 Detalls 1to2 Trustees, Report 3to6 Independent Alitors. Report 7t011 Statement of Flnandal Activltles 12 Balance Sheet 13 Statwnent of Cash Flows 14 Noies to the Flnanclal Ststorngnt8 1Sto26
DSsablllty Focus The trustees, who are also the dir8Ctors for the purposes of comp8ny18w, present their report and the financlal statemen15 of the charity for the year ended 31 bAarch 2024. Raference and administrative details Th8 Board of Trusle8s havg delegated the strategic direction of th8 organisalion to Adrian Richards wRh Flnandal management del898ted lo NoNydas ValaviGIus and Kelly Johnson-R8ad8 in their capaclty as Finan Managers, Roglstered charlty nam8 Disablllty Focus Charlty Reglstratlon Number 11189)1 Company Roglstratlon Numbor 06058379 Prlnclpal offlce and r•gl8tered Follaton House offlco Plymouth Road Totnes Devon TQ9 SNE TruslM8 T C Fallon S D Buckell F J Ralnbird T A Timbeilake K P Grrffith The organisation relles upon th8-following admlnlstralive and profe$8lonal 5ervi¢&8: Audltor Westcotts (SW} LLP Plym House 3 Longbrldge Road Marsh Mills Plymouth D8von PL8 8LT Bank N8twe$l Commerclal Banking Buslne5s Banklng Devon and Cornwall Page 1
Dlsability Focus Ltyal Workplac8 Legal soluOn3 36 Fawn Ri88 Henfi&ld West Sussex BN5 9EZ Magdalen Chambers Wi¢kery House 06an Park G8rdens Soulh8rnhay East Exeter EX2 4AA IT Conlullants Nexus Opèn Systems Llmlted Vale House 14nes Hill Exetsr EX2 5AZ Brokern ¢PII) Paragon 140 Lgadenhall Street London EC3V 4QT Page 2
Dlsablllty Focus Trustees. Report Structure. governance and managemont Organisatton The company 1$ Ilmited by guarantee and was Incorporated on 19 January 2007 under Its artlcles of ass(Klatlon. The organlsallon Is overseen by a Board of Trusleo who meet quarterly to review both the financial and operational activities of the organisation, The Board of Trustees have delegated the str8legiG aGllvitlg8 of the organisatlon to a Chi8f Executiv Officer with operation81 activities delegaled to a senlor management team all of whom report directly into the Board. Day-to-day operatlonal deeislons are made by the senlor management t6am but matters involvlrHJ significant expenditure or fulure strategic direcllon are made in conjunctlon wlth the Board of Trustees. The current Board of Tru318ès currently. comprises five Tru8le8 all of whom bring th8lr own expertl$e lo the organisatson. New Trustees wlll be Introduced lo the 'organlsallon by Invltatlon based upon thelr knowledge end area of 'expertise they can bring lo the Board. Inducllons wlll be undertaken by the 808rd In conjunction wrth the Chlef Executive Officer and they will be dlrected to Ihe Charity Commlsslons advice and guldance In relation to the re5ponsibililies that the role of a Iru81ee will cary. The organisation has established 8 pay and remuneration Structure which is overseen by a remuneration committee. Pay 8nd remuner8tion i5.benGhmarked agalnst slmllar organlsations wilhin the seclor with other factors such as r&glonal fluctuallons beSng taken Into account. Trustees Th6 directors of the company, known as trustees, are reGruiled on the basis of nominallons from current Irusl8e8 ar)d by selection when a post becomes availablé. The Board looks lo ensure an approprtat8 mlx of skills and selects new truslees on the basls of experl6nca, Competencé and speclallst skllls. Rlsk Management The Iruslees have Identified and revlewed the major risks to whlch the organisalion 18 expos8d and sys18m5 have been established lo mitigate those risks in so far as wt Is PolbIe lo do 50 and insurance policies pul in plac& lo cover those identified ri8ks. Oblectlves and actlvltles Prlncipal Actlvltios The principal aCVitIeS of th8 organisation in the period wer& those of the provision of financial and payroll servlces lo Individua15 wllh disabililles and the provision of Appoinleeship and Court of Protection setvicas to individuals who lack capacity lo manage their own financ&5. Strateglc report The following sections for achievements and p&rformance and financial review form the slralegic report of the charity. Page 3
Disablllty Focus Trustees. Report AchI8ments and perfomiance The organi8atson continued lo focus upon Its relationshlps with Its primary referrers of work with continued focus upon Improving servicg dellvery. Posltive steps We taken lo Introduce new processes and procedures for on-boarding new dienls which had In the past provided problematlc. Inslrucllon levels remain conslstent year on year. Demand for our Deputyship and Appoinleeshlp servl¢es remains high with both services having to maintain a wasting Ilsl of Individuals who are in need of those services. However, there are concerns r8gardlng the long-term ability of the organisatlon lo continue to lund this work in light of the shortfall in the level of fees th8 organi59tion can charge compared to the true cost of providing thes8 servlces. Publ1¢ benefft Publlc benefit Ss the legal requir&menl of every organisation sel up for one or more charltable alms lo be Éble lo demonstrate that 118 alms are for the-public b&n8fit rf It is lo recognised end reglstered as e chanty In England and Wales. Th& organisalion continues to provld6 SUPPOrt activitie8 to meet lh8 needs of disabled peopl& across Devon and its surrounding counti88 to 8LlPPOrt choica aTr ind8Pgndenl livlng through Ihg provlsion of th886 sèrvlces. Flnanclal r•vlgw Incorne from charitable activities has decreased to £539,534 from £540.360. The deflclt for the year 18 £42,162 compared to 8 deficit £83,627 in the prior period ended 31 March 2023. Reserves Pollcy Totsl funds at 31 March 2024 £460,305 Freo reserves £272,356 Dfrslgnatsd reseNes Redundancy Computer Equlpm8nUIT Infraslruclur& New project development Lease and other liabilities £80,708 £25,000 £30,000 £52,241 The Board of Trustees seek to work tQW8rds a general reserve to cover 6 months of normal trading costs. The free reserves of the charSty as at 31 March 2024 are £272,358 {2023.' £314,964}, whh Is CDnsldered lo be approxlmalely 6 months of normal Iradlng c051s. Redundancy The organlsatlon recelves referrals to Ils servlcè primarily under thr8é commercial contracts held wilh Devon County Councll, Torbay Council and Torbay NHS. The charges rals8d for its servlces a flxed under the temis of the Commercial contraels, 11 Is therefore prudent to allow for th& costs of redundancy In the event of either the termination of one or more of the commercial contracts or a slgnificant and percelved permanent reduction in funding. This fund would cover the cosl of making all staff redundant. Page 4
Disability Focus Trustee8' Report Computar Equipment/ IT Infrastructure As current $y51ems and equlprnenl become ob5018te resources will be r8quired lo upgrad8 and renew so funds are sgt asld8 for thls purpose Ilncludes bUng out of the current leased tel8phon8 èquipmenti- New pmject development The Iruste8s have set aside funds lo support initial Idea and project. Set-up stages thal canl be funded elsewhere. Loasg and Ilablliti6s A lund has been designated to cov8r any outstanding liabllities should the organisalion need to move offices before the end of the current rental agreement. Plans for th8 futuré The Board of Trustees are very conscious that the organls8llons Incorne is heavily reliant upon three commerclal contracts that it holds with Devon County Council, Torbay Council 2nd Tort)ay NHS. Under these contracts indivlduals who have e18cled lo r9¢eive Dire¢l Paymgnls are referred lo the organlsalion lo 8ss15t them manage their Direct Payments. There Is very Ilmiled scope lo offer these 5eTvices to othér Local Aulhorltlès unl8ss they elect lo seek additional Suppliers through a pracurement exerclse. Th8 Board of TrLJslees are also aware of the current crises wllhln the Care sector and the budgetary restraints placed upon Local Authorities and the Impact that this could hav8 on the organisalion going forward. Although Inslruclion lev&ls r8maln wnsislant with previous years the organisalion continu88 10 Invesllgate avenues which would enhance the current servlce offerlng both from thg client faclng perspective and that of th8 contr8¢tiDg Locol Authorities. The B08rd of Trustees are con$¢lous Ihal although there contlnu8s to be a great demand for Its Court of Protection Deputyshlp and Appolnt88shlp Servlces these are creatlng a slgnlficant draln on the organisalion's financ8s. Thè cost of providing these services Is not mel by the Income the organlsalion is able lo generate from thls work and therefore the shortfall is currently belng mel from Income derlved frorn our payroll services and reseNes.11 55 anticipated that a decislcn will hav8 lo be made durlng the next financial year as lo whether the orrJanlsallon wlll continue lo offer these services unless additional income can be found lo support these specllic $8rvices. stalement of trustees, responsibilitles The trustees, who are also Ihe dlreclors of Disabllity Focus lor the purposes of company law are responslble for preparlng the trustees, report and the financlal statements in accordance with applicable law and United Kingdom Accounting Slandards {United Kingdom Generally Accepted Accounting Practlce}, includlng FRS 102 "The Flnancial Reporting Standard applicable in the UK and Rewblic of Ireland Company law requires the trustees lo pr8pare flnanclal statements for each flnanclal year. Under company law the Iru8t8es must not approve Ihe finanGial statements unless they are satisfied that Ihey give a true and fair vlew of the stale of affairs of the charitable company and of the incoming resources and appllcalion of resoLrrces. including Ils incorne and exp8ndilur8, of the chaiilable company for ihat period. In preparing these financial stalements, th8 trustees are required lo.. Page 5
Dlsablllty Focus Trustees. Report select sultable accountlng pollcles and apply Ihem consistently, ob8eNe the methods and principles in the Charities SORP; make judgements and estlmates thal are reas(able and prudent.. state whether appllcable accounting standards, comprising FRS 102 have begn folk*wed, 8ubJect to any malerlal départures dlsclosed and explalned in the financial statements., and prepare the financlal statements on the going concem basls unless tt15 inapproprlate to pr88ume that the charllable company will continue In buslness. The trustees are re8ponslbl8 for k8eplng proper accountlng records that can disclose with reasonable accuracy at any time the financial po$llion ol the charitable company enable them io ensure that th8 flnancial statements compty with the Companles Act 21)06. They are also responsibl8 for safeguarding th8 assets of tha Charitab company and hence for taking reasonable steps for the pr8ventlon and delecilon of fraud and other IrregularStles. In 80 far'as th8 Twstees arè awar•: . There is no relevant audll Infomatlon of whlch tho charltable companys auditors are unaware.. and The Trustees have lakgn all slops Ihat thgy ought to have taken to make themselva8 aware of any relevant audll Infomalion and to establish that thg audllors are aware of that informatlon. Audltor The auditor Is deemed to have been rtrappolnled In accordance wSth sectlon 487 or the Companies Act 2006, Th18 report has been prepared In accordance wSth Iha 8ped81 provision5. of Part 15 of the Companles Act 20C6 relallng to small companies. Tha annual report was approved ty the tnt8lee8 of the charity on .Ql.-lo-A.¥d slgned on Ils behalf by: TCFall Trustee K P Griffith Trustee Page 6
Disability Focus Independent Auditor's Report to the Members of Disability Focus Oplnlon We have audlted the financial slalemenls of Disablllty Focus (the 'charfty') for the year ended 31 March 2024. which comprise the Statement of Financi81 Activities, Balance Sheet, Slatament of Cash Flows, and Notes lo the Financlal Statements. includlng a summary of significant accounting pOIleS. The financlal reporting framework that has been applied In their preparation Is Unlled Kingdom Accounting Standards. comprlslng Charltles SORP - FRS 102 'The Fln8nclal Reporting Slandard appli¢able in the UK and Republic of Ireland, and applicable law {Unlted Kingdom Generally Accepted Accounting Practice). In our opinion the financi81 ststements.. give a true and fair vi8w of the slate of the charity's affairs a5 at 31 March 2024 and of Its Incoming resources and application of resources, Includlng its Income and expendllure, for the year then ended., have been properly prepared in a¢cord8nce wllh United Klngdom Generalty Acc8pled ACCOUnng PralCe. and have been prèpared In accordance wllh th8 requirements of th8 Companies Act 2006. Ba$ls for opinion W8 conduct8d our audlt In accordan wllh Intgrnallonal Stand8rds on Audlllng IUKI IISAS IUKII and appllcable law. Our respon8lbllilies under those standards are further descrlbed In the auditor resp81b11IIleS for the audit of the finan¢i81 stalements sectlon of our report. We are independent of the charity in accordanGe with the ethical requirements that are relevant lo our audlt of the financlal statements in Ihe UK. including the FRC'S Ethlcal SlandaTd, and we have fulfilled our other ethlcal responsibilities in accordance wlth these requlremenls. We belSeve that the audit evSdence we have obtalned Is sufflclent and approprlate lo provlde a basls for our Oplnion. Conclusions relating to golng concern In audlllng the financial sl8tem8nls, w8 have concluded that the trustaas usa of the going conc8m basis of accounllng in the preparallon of the fi'nanclal stalemenls Is approprlate, Based on the work we have performed, we have not Ideniified any maler181 uneertalnlles relallng lo evènts or conditions that. individually or collecllvely, rnay cast slgnificant doubl on the charlly's ablllly lo contlnue as a golng conc8rn for a perlod of at least 1ve months from when th8 orlglnal financial statements were aulhorised for issu8. OLtr re8pon8ibilit195 and the re8ponsiblllll88 of the trustees wllh respect to golng Concern are described In the relevant 8ectlons of Ihis r8POrt. Page 7
Disability Focus Independent Auditor's Report to the Mèmbers of Dlsability Focus Other Information The trustees are responsible for the other Information. The other information comprises the Infomiation included the annu81 report, other than the financial slalements and our audiloy's report thereon. Our opinion on the financlal st8lements dogs not the other Informats'on and, oxcepl to the extent otherwlse 6xpllcllly staled in our report, we do not express any fomi of assurance condusion Ih8reon. n connection wlth our audlt of the financlal statements, our fespon81blllty 18 lo read the othgr informaticffi and, in doing so, consider whether the other information is materially inconsi5tenl with the financial stalem8nts Dr our knowledge oblained In the audit or otherwise appears to be mat8rialty misstated. If we Identify such material inconslstencies or appawnt material misstatoments, we ar8 required to determine whether there 1$ 8 material misslatemenl In the financial statements or material misslalement of the other informallon. If, based on the work we have performed, we conclude that there Is a malerlal mlsslatement cf this other infom3lion, we are required to report that fact. We have nothing to report In this re9ard. Opinlon on othgr matt•r proscrlbed by th• Companles Act 200e In our oplnlon. based on the work undertaken In the ¢our$e of Ihe audll.. the informatlon giv8n in the Trustees, Report for the financlal year for which the financlal tatemen18 gre prepared is con81stent wllh the financial statements., and the Truste8'8 R8POrt has been preparerj in accordance with appllcable legal requirements. Matters on whlch wo are raqulrad to rèport by exceptlon In the light of our know18dge gnd und8rstsnding of th8 charily and ils environmant obtained in the course of the audit, w8 have not Id8ntlfied mal8rlal mlsslatemenls in the Trust88s' Report. We have nothlng to report in respect of the following matters where th8 Compani8s Act 2006 requlres us lo report to you if, in our opinion.. adequate accountlng records have not b88n kept, or return6 adequate for our audll have not been recelved from branches not vlslted by us; or the financlal sta18ments are not in agreement with the accounllng records and returns; or certaSn disclosures of trustees remuneration speclfled by law are not niad9-, or we have not received all the Informallon and explanatlons we requlre for our audlt, Page 8
Disabllity Focus Independent Auditor's Report to the Members of Disability Focus Responsibilitles of trust005 As explained more fully in the Slat8ment of Irusl8es' r8sponsibilitles Isel out on page 5 and 6}, tho trustees are responsible for the preparation of the financial Statements and for being satisfied that they give a true and fair view. and for such int8rnal control as the trustees determine is necessary lo enable th& preparation of financial statements that are free from materSal mlsstatemenl. whether due to fraud or error. In preparing the finanGlal staternenls, the trustees are responslble for assessing the charity'8 ability lo continue as a going concern, disclosing, as applicable. matters related lo going concem and using the going concern basis of accounting unless Ihe Iruslees either intend to liquidat8 the CharY or lo cease operation¥, or have no realistic alt8rnatlV8 but to do so. Auditor ra8ponslbllltles for tho audlt of the ffinanclal statsmonts Our objectlves are lo obtain reasonable assurance about whether the financial statements as a whole are free from material mlss181emenl, whether du8 to fraud or error, and to Issue an audilorfs report th81 includ8s our opinion. Reasonable assurance is a high level of assurance, but Is not a guarantee that an audit conducted in accordance with ISAS IUKI will alway5 detecl a malerlal mlsstalem&nt On ft exlsts. Misstat9menls can arls8 from fraud or error and ar& consld6red malerlal If, Indivldually or In the aggregate, they could reasonably b8 8xp8cted lo Influence the èconomlc decSslons of users taken on the basis of thèsa flnanclal slatem8nts. Irregularitles, Including frsud, are instances of non•compli8nca with laws and regulatlons. We design procedures in line with our responsibilities, outlined above, lo delect material misstalemenls In respe¢l of irregularities, inGluding fraud. Th8 exlenl lo which our procedures are capable of delectlng irregularities, including fraud is del8i18d below.. We idénlifled areas of laws and regulations that could reasonably be expected lo have a malerlal effect on the financial st8tements fiom our general commerclal and sector exp8r5ence and through dlscus8ion with the Directors and olh8r management. We communlc8t8d Idenllfied laws and Tggulallons Ihroughoul our team and remained alert to any Indi¢alor8 of non-compllance throughout the 8udll. The company is sublecl lo laws and r8gu1811ons that govem the preparatlon of the fln8nci81 stalom8nts, including financial reporting legislation, and other companies legislation. Th8 company is also subleGI to other laws and regulations where the consequences of non-compliance could have a material Impact on the amoun15 of dlsclosures within the financial statemants. including employmenl, 8nli-bribery, an1MOneY launderlng. Owlng lo tha Inh8rent limilallons of an audlt, there is an unavoidable risk that wo may nol have detected some mat8rial misslatemenls in the financial stalemenls even though we have properly planned and performed our audit in 8ccordan¢e with auditing slandards. In any audll, there remains a h5gher risk of non-deleclion of irregularities. as thes8 may involve collusion, forgery, ntenlional omissions, misrepresanlalions or the override of intemal controls. we are not r8sponsible for preventing non-complianc& and cannot be expected to delecl non4ompliance with all laws ancl regulalions. Page 9
Disability Focus Independent Audltor's Report to the Members of Dlsablllty Focus As part of and audll In accordance wtth ISAS {UK). we exercise professlonal Judgment and malntain profe55ional sceptlCi8m throughout the audit. We also-. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, deslgn and perfomi audit procedures responsive to th088 risks, and obtain audit evidenGe that is suffiGienl and appropnate to provide a basis for our opinion. th8 risk of not d8l8Cting a material misstal8rnenl resulting from fraud is higher than for one r8sulting from error. as fraud may involve coIIu51on, forgery. intentional ornlsslons, misrepres8ntattons, or the ov8rrid8 of Intemal control. obtain an understanding of Intemal control relevant to the audll In order to design audll procedures that are approprla16 In the circumstances, but not for the purpose of expresslng an oplnlon on the effectlveness of the Iniemal control. Evaluat8 the gpproprfaten685 of accounllng policies used and the rgasonabl8ne88 of 8ccounting esllfflates and related disclosures made by the trustees. Conclude Dn the approprlaleness of the trustees, use of the golng concern basis of accounting and, baBed on the audit evidence oblalned. whether a material uncertalnly 6xlsls relat8d to events or (x)ndlllons that may cast SIgncant doubt on lh8 charity's ablllty to Continue as a golng concern. If we conclude that a m8lerlal uncertaSnly exists, we are requlred to draw altentlon In our auditor's report to the related disclosures in Ihe finaricial sLdlemenls or, il suuli ¢Ji¥Llu¥ui¥b inadgquate, to modlfy our oplnlon. Our conclvslons ar& based on the audll evldence obtained up io the dale of our audllor'5 report. Howev8r. futUT8 events or condltlons may causa the charity to cease to conllnue as a going concem. Evaluate the overall pr888ntallon, structure and content of the financlal 81atem8nts. Indudlng the dlsclogures, and whether the financial sl8l&ments 'represent the underlylng transactions and events In a manner that achlev8s falr presenl8110n. We communlcate with those charged with governance regardlng, among other matters, the planned scope end Ilming of the 8udit significant audit findings, induding ariy signiflcant deficlencios In Internal control that we Sd8ntify dufing our audit. Page 10
Dlsablllty Focus Independent Auditor's Report to the Members of Disability Focus Use of our report Thls rewt is made solely to Ihe charftable company's trustees, as a body. In accordance with Chapter 3 of Part 16 of Ihe Compani85 Act 2006. Our audll work has been undertaken so that we might stale to the charity's tru8tees those mattgrs wo are requlred to state to thom In an auditorfs report and for no other purpose. To the lullesl extent permitted by law, w8 do not acc8Pt or assume rosponsiblltty to anyone olher than th8 charltable company and Ils trustegs as a body, for our audit work, for this report. or for the opinions we have formed. LJ-..LL.LfJ L Ll am Croney ACA (Senlor Stalulory AudStor) For and on bèhalf of We8tcotts (SWI LLP, Plym Hw8e 3 Longbrldge Road arsh Mills Plymouth Oevon PL6 8LT Page 11
Disablllty Focus Statemenl of Financlal Activitles for the Year Ended 31 March 2024 (Including Income and Expendlture Account) Unrn8trlcted funds Total 2024 Total 2023 Notè Income and Endowments fram.. Charilable acllvtt18S Investment income Cxher income 539.534 5,620 42,864 539,534 5,620 42,864 540,360 2,884 45,565 Total Income 588.018 588,018 588.809 Expanditure: Expenditure on ¢harltable actlvllla8 633,695 633,695 672,4381 Totsl expendllure Net expendlture 633.695 633.695 672,436 45,677 45,677 83,627 Net movement In funds (45,6771 145.677) (83.627) Roconclllatlon of fund8 Total funds brought fOard Total funds carried forward 502,487 456.790 502,487 456.790 586.094 19 502,467 All of the charlty's actlvltles derlve from continulng operatlon8 during the above perlods. All funds In the prevlous year were unrestricted. Th6 notes on pages 15 to 26 fom an integral part of these financial slatements. Page 12
Disabillty Focus {Registratlon number: 06058379) Balance Sheet as at 31 March 2024 2024 2023 Nots Flxed assets Tanglble assets 3,685 7,808 Current as8•ts Debtors Cash al bank and In hand 12 13 84.795 423,322 508.117 53,204 489,968 543,172 (48,513> Cr¢dltOf8: Amounts falllng due wSthln on• year Net current assets 14 155,012 453,105 494,659 502,467 Nèt a888tg 456,790 Funds ¢1 the charlty: unrtrIcted fund• Unrestricte(I fund5 456,790 502,467 Total funds 19 456,790 502,467 The ncial stateTnents on pages 12 to 26 were approved by the tru8te8s, and aulh0ri88d for issue and slgned on thelr behalf by.. T C F8llon Trustee K P Grlffllh Trustee The notes on pag8s 15 to 26 form an integral part of these financial slatements. 13
Disability Focus
Statement of Cash Flows for the Year Ended 31 March 2024
2024
2023
Not•
Cash flows from QP•Tatlng aGtlvltle8
Net cash expenditure
145.677)
(83,627>
AlJu8lment8 to cash flow6 from non
Disability Focus Notes to the Financial Statements for the Year Ended 31 March 2024 1 Goneral Information The charfty 18 a publlc benefit enllty and a pTlvate company limited by guarantee,. registered in England and Wales and a reglstered charlly in England and Wale5. The addresB of its reglstered offlce 15: Follaton House Plymouth Road Toln88 Devon TQ9 SNE 2 Aecountlng pollcl08 stat•menl of compllanco The financi81 slatem8nls havg been pr8parad In accordance wllh Accounting and Reportlng by Charities.. Slat8ment of Recommended Practice (applicable lo charitS85 pr8paring their accounts in accordance with the Financial Roportlng Standard applicable in the UK and Rgpublic of Iieland IFRS 1021) (issued in Octob8r 2019} - {Chariti85 SORP IFRS 10211, the Financlal R8POrting Standard 8pplic8ble In the UK and Republle of Ireland IFRS 102) and the Comp8nl85 Act 2006. Basls of prepargtlon Disabillty Focus meets the deflnltlon of a public benefit enlily under FRS 102. Assets and li8bllltles are Inlllally recognised at historical cosl or transaclSon value unless olherwlse slated in tha relevant accounllng pollcy notes, Going concem The trustees consider that ther8 are no malerl81 uncertalnlles 8bout the charitls ab11Y to contlnue as a going concam, for the foreseeable future nor any slgnificant areas of uncertainty that affeGI the carrng value of asse18 held by th8 ch8rlty.Thlg h83 b88n consld8red by revlewlng budgets and considering the future Income secured from the chariws three main r&ferrers cf work, along wllh the urrenl level of flnancial reserves. Judgèmènts and key sourcès of è8tlrnatlon uneertalnly The preparallon of the finanelal stalem8nls requires management lo make ludgemenls, estirnales and assumplions that aff8Ct the amounts reported. Th8se estlmales and Judgements are contlnually reviewed and are based on experi6nce and other factors, Including expectations of future events that are believed lo b8 reasonable under the circumstances. Page 15
Dlsability Focus Notes to the Financial Statements for tho Year End•d 31 March 2024 Fund accounting Unresliicted funds are avallable for use at the dlscrelion of the trustee5 to further any of the charHys purposes. Deslgnaled funds fomi part of unr851rlcted fijnds and have b8en identrfied as being for particular purposes by the Trustees. They ar8 not reslrlcled and can b8 transferred to fr88 funds at any lime at the discrgtion of the Trustee8. Material designated funds are idenllf16d and explained in note 23 to the finanGial statements, Incomo and •ndowmentB All income Is Included in the Statgment of Financlal Aclivitles when the charity Is entstled lo the Income and the amount can be quanllfied wtth re8sonabl6 accuracy. The followir)g 8pectfic pollcles are applied to P8rticu18r cat8gorles.of Income.. Income from Investments18 Included In th8 y88r in which11 Is roceivablo. Other Income Is Included in th8 year In whlch it Is recelvablé. Expendltur• All expendilura 1$ reccgnised once there is a legal or constructive (knlig8liDn lo that expendlture, il 1$ probable selllemenl is required and th& gmounl can be measured rellably. All costs ar8 allocated lo the applicable expendlture h8adlng that aggregate similar costs lo that C8tegory. Where costs cannot be directly alli'ibulgd IL> yyriiLular headlng8 Ihey have been allocat8d on a ba81s conslstenl wllh the uso of resource8, wllh c8ntr81818ff cost8 allocaled on Ihe basis of Ilrne spfrnl, and depreciatlon charges allocated on tho portlon of the asset's U88. Other support eosts are allocat80 based on the Spread of slaff costs. Charllablo actlvltles Charltable expendllur8 compr188$ those costs Incurred by the charlty In the delivery of Its actlvllles and seryices for Ils beneflclarles. It includes both rnsls that can be allocated dlr8¢lly lo such aGlivllies and those costs of an indlrecl nature necessary to support them. Page 16
Disability Focus Notes to the Financial Statements for the Year Ended 31 March 2024 Tanglble flxod assets Tangible fixed assets are staled at Gost less accumulated depreciatlon. Dgpreclotion Depreciation Is provlded on tangibl8 flxed assets so as to write off th& cost or valuation. less any estlmaled resldual value, over Iheir exp8Cted usoful economic Ilfg a8 follows.. Asset class Fixlures and fittlngs Equipment Depreclatlon rn•lhod and rate 20°A stralght Ilne 330kn straight line lrnpalmwnt of Ilxed 066et• A review for Indicators of impairrnenl Is carrled oul at each repordng date, wllh the recov6rable amount belng estimated where such indicators exist. Where the Cang value exceeds the recoveratrAe amount, the asset Is Impalred accordingly. Prlor impalrments are also revbewed for posslble revers81 at 8ach reporting date. For the purposes of Impaimant t88hng, whon 51 1$ not posslble to eslimate the recov8rable amour)l of an individu81 asset, an 8Stimat8 Is made of the recoverable amount of tre c8sh-gen8r81ing unit to whlch the asset belongs. The cash-generallng unll is the smallesl identifiable group of assets that Indudes the asset and generats8 cash Inflows that larg8ly independ8nl of the cash Inftows from other ass8ts or groups of assets. For Impalrment testlng of goodwill, the goodwill acquired in a business comblnallon Is from the acquSsition d8t8, allocated to each of th8 cash-generallng units that are expected to bènefit from the synergies of the combination, Irrgspectlve of whether other assets or liablllt1es of the ¢harlly are assignad to those unl1&. Cash and cash equlvalents Cash and cash equivalents comprise cash on hand and call d8poslt8, and oth8r 8hort-lerm hlghly liquhl investrnenls that are readily convertible to a known amount of c88h and 8r8 subject to an In$ignSf(cant rlsk of change In value. Page 17
Disabillty Focus Notes to the Financial Statem&nts for the Year Ended 31 March 2024 Flnanclal Instrument6 A financial asset or a financial liability Is recognised only when the entity b8com8s a party lo the cOntracal provlslons of the Instrument. Basic financial instruments are Inrtlally r8cognlsed at the amount receivable or payable Induding any related transaction costs, unless the arrangement constltules a fin8ncing transacllon, where It Is recognised al the present valu8 of the future payments discounted 8t a market rat8 of Inleresl for a slmllar debt inslrumenl. Debt Instruments are subsequently m&a$ure(l at amortlsod cost. Flnan¢i81 assets that are measured at cost or amor1189d cost are reviewed for obl8ctlV8 evidence of Impaimienl at thB end of 98ch r8POrting date. If Ih8re Is objective evldenc8 of Imp81rmenl, a Impairment loss Is recognisod under the appropriate heading in the slatament of flnancial activities in whlch the Inlll81 gain was recognised. Deflned contrlbutlon plan8 Contrlbutions to deflned contrlbutlon plans are rgcognised as an 8xpens8 in the perfc4J In whlch the related servlce is provided. Prep8id contrlbullons are recognlsed as an a58el lo the extent that the prepayment wlll lead to a reduction in future payTnents or a cash refund. When conlrlbutlons are not expect8d to be 5etlled wholly wllhin 12 months of the end of the reporting dale In which the employees render the relaled servlce, the liability Is measured on a dlscounted preent voluo bosig. The unwinding of the dlscount is rocognised as ali exp811se Iii the yiii'ivd iii wl)ILII It arise8. Llmlted by guaranto0 Dlsablllty Focus is a cornp8ny limlted by guarantee and accordlngly does not have share capital. Every Member ol the company undertakes to contribute such amount a5 may be required not excèèding £1 to the assets of the charitable company in the ev&nt Df It being wound up while he or she Is a member, or wlthin one year after h& or she ceaslng to be a mamb8r, Page 18
Dlsabllity Focus Notes to the Financial Statements for the Year Ended 31 March 2024 3 Income from ¢harltablo activltSes Unrestrlcted funds General Total 2024 Total 2023 PayrcAI Irscome Devon Payrdl Income Torbay Flnancial Support Devon Flnanclal Support Torbay Auto Enrolment Income Devon Auto Enrolment Income Torbay Financlal Support Court of Protecli¢Jn 131.667 29.343 195,995 102,025 12,940 5,660 61,904 539,534 131,667 29,343 195,995 102.025 12,940 5,660 61,904 539,534 131,146 30,359 205,344 90,461 14,150 4,685 64,215 540,360 4 1n•tr•fit Incoma Unra8trktsd nds Goneral Total 2024 Totsl 2023 Bank Inlarest receivable 5,620 5,620 2,884 5 Othor Income Unrestflcted fund Gonoral Total 2024 Tolal 2023 Mlscellaneous Income 42,864 42,884 45,565 Page 19
Disablllty Focus Notes to the Financlal Statements for the Year Ended 31 March 2024 6 Expendlturo on charitablè actlvltles by fund typé Unrestrlctod funda General Total 2024 Total 2023 Note stAff costs Jlocated support costs 504.180 129.515 504,180 129,515 633,695 530.768 141.668 633,695 672,436 7 Analysis of support ¢08t• Unre•trlctad funds Total 2024 Total 2023 Wages and 8alades Rent Communlc8tion8 and IT Other office exp8nse5 Bank charge8 R8cruitmenl Insurance Motor and trgvel c06ts Bad debts Payioll, printing and postage Depreclatlon staff enlertalnment Markellng Audltor remuneratlon oth6r profe38ional f88S 16.113 33.040 5,410 (5,070> 5,649 8,922 18,201 349 584 20.087 4,855 492 374 4,444 16.065 16.113 33,040 5.410 15,070} 5.649 8,922 18,201 349 584 20.087 4,855 492 374 4,444 16,065 129,515 37.919 26,241 791 4,354 5,843 10,363 15,278 1,766 (1,082} 11,249 5,997 1,777 6,128 3,450 11.594 129,515 141,668 Withln expènditure Ihls year Is wrlllng off of prfor perlod temp account balances whlch amounted to £3,465. Page 20
Di8abillty Focus Notss to the Financial Statements for the Year Ended 31 March 2024 8 Staff costs The aggregate payroll costs werg as follows: 2024 2023 staff costs durlng tha year were: Wages and s8larfes Social 5ecurlty costs Pension costs 424.792 26.859 27,581 479,232 433,880 29,852 23.803 487.535 Thé monthly average numbar of persons (Including sènior man8g8ment I leadership ta8m) empbyed by the charlty during the year expressed as full Ilme equivalents was as follows: 2024 2023 No 18 Averag8 number of employees 19 One employee recelved emolurnents (rf more than £60.000 durfng thé year. The key management personnel are con81d8red lo be the Chi8f Executlve Ofllc8r and the two Flnance Managers, The lolal beneflts paid to key managemenl personal durlng the ye8r was £81,897 (2023.. £112.418)- 9 Trualees remuneratlon and exp•ns•8 No remuneration or other benefits from employment wllh the charity or a r8laled entity wera rec8Sved by the tru$lee$. No tru81ee expense8 have been inCued durlng the year. 10 Taxatlon The charSlls actlvltles fall wlthln the éxemptlons afforded by thé provlslons of the income and Corporation Taxes Aci 19881 Accordingly, there is no taxatlon charge In these accounts. Page 21
Disabilty Focus Notes to the Financlal Statements for the Year Endad 31 March 2024 11 Tanglble fix8d ass•t8 Flxtures and fittings Equlpmont Total Cost At 1 Aprll 2023 Revaluations 12,173 68.288 732 80,481 732 At 31 March 2024 12.173 69,020 81,193 Depraelatlon At 1 Aprfl 2023 Charge for the year At 31 March 2024 10,787 519 61.886 4,336 72,653 4,855 11.306 86,202 77,508 Not book value At 31 March 2024 867 2,818 3.685 At 31 March 2023 1,386 6,422 7,808 12 0•btors 2024 2023 Trade déblor8 PrepaentS Accrued income Other debtors 70,435 10,498 782 3,080 38,690 11,434 3,080 84.795 53.204 13 Cash and ca&h gqulvalonti 2024 2023 Cash at bank and in hand 423.322 489,968 Page 22
Disability Focus Notes to the Financial Statements for tha Year Ended 31 March 2024 14 Credltors: amounts falllng due within one yoar 2024 2023 Trade credltors other taxatlon and soclal securlty Other credltors Accruals 10.427 26.361 748 17.476 4,864 27,466 16,183 55.012 48,513 15 Penslon and othér ichm Ddlned contrlbullon p•n•lon schéma The amounl recognised In income or expenditure 8s an expense In relation lo d8fined contributlon pi&ns was £27,581 (2023.. £23,803). 16 Analy818 of not a$8ets b•lweon lundg Unr8strlctod funds Goneral Total lunds at 31 March 2024 Tanglble fflxed assets Current assels Currant Ilabilllles 3,685 508.117 155,0121 456,790 3,885 508,117 55,012 Total net a6sel6 456,790 Unr•$trlcled funds Goneral Total funds at 31 March 2023 Tangible fixed asséts Current assets Current liabiliti8s 7,808 543,172 48,513 7,808 543,172 48,513 502,467 Total net a88ets 502,467 Pag8 23
Disablllty Focus Notes to tha Flnancial Statements for the Year Ended 31 March 2024 17 Analy$16 of chang•s In net debt At 1 Aprll 2023 At 31 March 2024 Cash at bank and In hand Ca8h Ilows 489.988 66,646 489,968 66,646 423.322 423,322 Net debt 423,322 423,322 At 1 Aprll At 31 Mah 2022 2023 Cash 81 bank and in hand Cash flows 578,097 88,129 489,968 578,097 88.129 489,988 Not debt 489,968 489.968 18 Rolated party tr•n8action• There were no related paty IranGactk)ns In the year12023: nll). Pago 24
Disability Focus Notes to the Financial Statements for th& Year Ended 31 March 2024 19 Movernènt In Funds Balanc• at 31 March 2024 Balance al 1 April 2023 Incoming r•sourcos Resources oxpendod Unrestrlcted funds Gon•ral G8neral reserves 322,772 579,764 (633,695) 268,841 D•slqnated Redundancy New project development Laasé and other Ilablllues Computer equlpmenVIT Infra8truclur8 75,225 30.000 49,470 5.483 80,708 30,000 52,241 2,771 25,000 25.oc 187,949 179,695 8,254 Totsl funds 502.467 588.018 633.895 456.790 Balance at 31 March 2023 Balancg al 1 Aprll 2022 Incomlng resources Resources expended Unrestrlctod funds General General res8p4es 320,049 554,245 1551,522) 322,772 Designated Redund8ncy New project davePment Lease and other liabllitS88 Computar equlpmenVIT Infr881ruclur8 40,661 30,000 145.384 34,564 75,225 30,000 49,470 (95,914) 50.000 125,000) 120.914) 25,000 266,045 34,564 179,695 Total funds 586,094 588,809 (672.436 502.467 Page 25
Disablllty Focus Notss to the Financial Statements for the Year Ended 31 March 2024 General r•s•rv• The board of truste8s seek to work towards a general reserve to Ver 6 rnonths of normal tradiNJ cc>sts. The free reserves of the charity as at 31 March 2024 are £272,35612023: £322.772), whlch Is conslderad to be approximately 6 months of nomal trading costs. Redundancy Disabilily Focus is reliant upon unll price funding from 2 fflatn source8. It Is th8refor8 prudent to allow for th8 costs of redundancy in the event of 8 signlflcant and perceived perman8nt reduction in sald funding. This fvnd would cover th6 cost of making all staff redundanl. New project development The trustees have sel aside funds lo support initlal Ideas and prolect set-up stages that canl be funded elsewher8. Loa8e. and othor Ilabllltles A fund has b88n designated to cover any outstsndlng liabilllle8 should th8 organlsatlon need to move offlc88 bafore the end of the end of the Current rent818greemenl. Comput•r 8qulpmentllT Infrastructur• AS current 8ySt8ms and equipment become obsolote resources will b8 r8qulred to upgrade and renew so funds are $8t asid8 for thls purpose (includes buylng out of the curronl18asèd telephone equlpmentl. 20 Owratlngloaso commltments Total future minlmum18ay¥ Vdym8nls under non-cancellable oparallng leases are as follow8: 2024 2023 Wllhin one year 8etween one and five years 39,522 189,037 6,413 6,070 228,569 12,483 Page 26
Disabilily Focus Detalled Statement of Financial Actlvltles for the Year Ended 31 March 2024 Totsl 2024 Total 2023 Charftabl• xtlvlties Income from charitable aGtlvitie5 539.534 540.360 539,534 540,360 Investment Income Bank interest receivable 5.620 2,884 2,884 5,620 Oth•rlncome Other Incom8 42,864 45,565 45,565 42,884 Expondlturé on charl¢ablo actlvltles Wages and salafles Staff NIC IEmploy8rs) Staff p9nsion8 {Deflned contrlbutlonl Prfvate health Insurance Staff training Volunteer expens88 Redundancy costs Ratès In3ur8nce Telephone and fax Computer gofvare and maintenan¢e costs Prlnting, postage and stallonery Sundry expenses Travel and Subslstence Advertlslng Promotlonal 8xpens8S Staff entertalning {allowablg for tax) Consulting Legal and professlonal f88S Bad debts written off Bank charges Depredatlon of fixtur and fittlngs Oiract éxpenditure (424.792) 126,859) <27,581) (7,473) 1433.880) 129,852) 123,803) (7,104} (3.886) (1,075) (1,385) {26,241) (15,278} 16,334} {2,814} (18,715) (1.475} {1.766} (6.128) (10,363) {1.777) (11,249) (15,320) 1,082 (5,843) (5,997) 143,2331 1672,436) 12,318) {1,167) (33,041 } 118,202} (10,234) (4,369) 9,109 {349} {300} (8,922) {492) (20,087> (20,582> {584) {5,649) (4,855) 124,948 1633,695> This page does not fom part of the statutory fSnanc6al statements. Py27