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 A￿litors. 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 solu￿On3
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 Po￿lbIe lo do 50 and
insurance policies pul in plac& lo cover those identified ri8ks.
Oblectlves and actlvltles
Prlncipal Actlvltios
The principal aC￿VitIeS 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
AchI8￿ments 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}, wh￿h 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 $y51ems and equlprnenl become ob5018te resources will be r8quired lo upgrad8 and renew
so funds are sgt asld8 for thls purpose Ilncludes bU￿ng out of the current leased tel8phon8
èquipmenti-
New pmject development
The Iruste8s have set aside funds lo support initial Idea and project. Set-up stages thal canl be
funded elsewhere.
Loasg and Ilablliti6s
A lund has been designated to cov8r any outstanding liabllities should the organisalion need to move
offices before the end of the current rental agreement.
Plans for th8 futuré
The Board of Trustees are very conscious that the organls8llons Incorne is heavily reliant upon three
commerclal contracts that it holds with Devon County Council, Torbay Council 2nd Tort)ay NHS.
Under these contracts indivlduals who have e18cled lo r9¢eive Dire¢l Paymgnls are referred lo the
organlsalion lo 8ss15t them manage their Direct Payments.
There Is very Ilmiled scope lo offer these 5eTvices to othér Local Aulhorltlès unl8ss they elect lo seek
additional Suppliers through a pracurement exerclse.
Th8 Board of TrLJslees are also aware of the current crises wllhln the Care sector and the budgetary
restraints placed upon Local Authorities and the Impact that this could hav8 on the organisalion going
forward.
Although Inslruclion lev&ls r8maln wnsislant with previous years the organisalion continu88 10
Invesllgate avenues which would enhance the current servlce offerlng both from thg client faclng
perspective and that of th8 contr8¢tiDg Locol Authorities.
The B08rd of Trustees are con$¢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 pOI￿leS.
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 ACCOUn￿ng
Pra￿lCe. 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
resp￿81b11IIleS 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 Char￿Y 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, an1￿MOneY 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 SIgn￿cant 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.Lf￿J 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 fO￿ard
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:
unr￿trIcted 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<ash Items
DepreCIa￿On
Interest Recelvable
Interest payable
Accrued Expenses
4.855
15,620)
5,997
(2,884>
5,843
5,096
(69,5751
1,295
145.147)
Worklng caplte41 adjustment*
Incraase in debtors
Increasel{decr88se) In creditor8
Nel ￿8h flows from operallng activliles
Cash flow• from Inve8llng a¢tlvltS08
Interest received
Acquisitions of langlble asselg
Nel cash flows from Inve5tlng aclivlts8
Cash flow8 ftom finanGlnB aGtlvitlOS
Int8r8st pald
Net decrea88 in Cash and cash aqulvalents
Cash and cash equlvalents at 1 Apr51
Cash and Cash aquival8ntS at 31 March
12
14
{31.5921
5,205
(10,9401
1,169
71,534
81,684
5,620
7321
2,884
13,4861
4,888
16021
15,843
166,646)
489,968
188,1291
578,097
423,322
489,968
All of the cash flows are derlved from conllnulng operatlons durfng the abovè perlods.
The notes on page9 1510 26 form an InlegrBI part of these financial statements.
Page 14

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 ab11￿Y to contlnue as
a going concam, for the foreseeable future nor any slgnificant areas of uncertainty that affeGI the
carr￿ng 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 Ca￿ng 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
cOntrac￿al 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
pre￿￿ent 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 inCu￿ed 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
Prepa￿￿entS
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 Ma￿h
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 dave￿Pment
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