Company reglstration number.. 06058379 Charity registration numb8r 1118901 Disability Focus (A company limited by guarantee) Annu81 Report and unaudllgd Flnanclal Statements for the Year Ended 31 March 2025 WESTCOTTS CMARTIHID A¢¢OUMTANT*
Dlsability Focus Contents Reforence and Admlnistratlve Deta8 1to2 Truste85' Report 3to6 Indèpendent Examlngvs Report statement of Financial Actlvltles Balance Sheet Statèmant of Cash Flows 10 Note8 to the Flnanclal Ststements 11to22
Disablllty Focus The trustees, who are also the dhreOr$ for tha purwses of Company law, present Ih8ir report and the finanaal statements of the charlty for the year ended 31 March 2025. Reference and admlnistrative details The Board of TrustB8s have delegated the strategic direction of the Drganisation to Adrian Richard$ with FinanGial management delegated to Kelly Johnson-Reade In their capacity as Financ8 Manager. Registerèd charlty name Disability Focus Charfty Reglstration Number 1118901 Company Registratlon Number 06058379 Prlnclpal offlcè and reglstored Follalon House offlco Plymouth Road Totn88 Devon TQ9 SNE TnJ8te•s T C Fallon S D Buckell reslgned 3 July 2024 F J Ralnbird T A Tlmberlake K P Grrfllth The organisation relles Upon th8-f0ll0vng administrallve and profe88ion81 servicos: Accountant Weslcotts (SW} LLP Plym House 3 Longbrldge Road Marsh Mllls Plymouth Devon PL6 8LT Bank Natwe5t Commerclal Banklng Buslness Banking Devon and Comw811 Page 1
Disability Focus Legal Workplaca Legal Solullons 36 Fawn Risé H8nfi8ld West Sussax BN5 9EZ Magdalen Chambors Vickery Hous8 D&an Park Gardens Southemhay East Exeter EX2 4AA rr Con8ultanl• Nexus Open 3ystem8 Limlted Vale Hou8e p88 Hill Exeter EX2 5AZ Brok•r• (Pll) Paragon 140 Leadenhall Street London EC3V 4QT Page 2
Disability Focus Trustees. Report Structure, governance and management Organisation The company is lirniled by guaran188 and was Incorporated on 19 January 2007 under Rs artScles of association. The organisalion is oversean by a Board of Trustee who m881 quarterly to revlew both th6 financial and operatlonal actlvities of the organlsatlon, The Board of Trusle8s havg delegaled the strateglc adlvllies of the organisation lo a Chief Executive Officer with operational aclivilies dele9aled to a senlor mana9oment team all of whom report directly Into the Board. Day-tO-d8y op8ralional declslons are mado by the senior manag9ment tgam bul matters Involvlng significant expenditure or futur8 slrateglc dlrectlon are made In conluncllon wlth the Board of Trustees. The current 8oaFd of Truste8s currèntly, comprisès five Trustee all of whom brfng Ihelr own expertlse lo the organlsatlon. New Tru5t8es wlll be introduced to the 'organlsatlon by Invitation ba58d upon Ihelr knowledge and area of 'experlise' they can br6ng to the Board. Inducllons will be undert8ken by the Board in conlunctlon wilh the Chief Execulive Officer and they will be dlrecled to the Charfty Commissions advic8 and guldance in relatlon to th8 r8spon8ibl15eS that the role of a trustee wlll carry. The org8ni58tion has established a pay and remuneration 8lructur8 whlch is ovgr888n by remuneration commltlee. Pay and remuneration Isbenchmarked against similar organisations wllhln the sector with olher laclor5 such as r8glonal flucluallons belng taken into account. Trusta•S The dlrectors of the company, known as IIu8te88, are recruited on th8 basis of nominatlons from currènt trustees and by selection when a post becomes available. The Board looks to ensurè an appropriate mix of skllls and selects new Irusle8s on the basis of experlènce, competence and spedalist skills. Risk Management The trustees have Idontlfied and reviewed the major risks to which the oroanisalion is exposed and systems have been establlshed lo mitigat8 Ihose risks In so far as It is possible lo do so and In8urance pollcles pul in place lo cover those identified risks. Oblectives and actlvltlos Prlnclpal Activltles The prlncipal activities of th8 organisation in the period wore those of the provislon of finanGial and payroll seThices lo IndvIdual3 wlth disabllltles and the Pfovision of Appoint88ship arKI Court of Protectlon servic85 to indivlduals who lack capacity to manage Ihgir own finances. Stratsglc report The following seclions for achievements and perfonnanc8 and financlal review form the strategic report of the charily, Page 3
Disabllity Focus Trustees. Report Achiovéments and pérfomianca Thè organisalion continued to focus upon its relationships with ils primary referrers of work with Gontinued focus upon Improving $8rvice delivery. Positiva steps were taken to introduce new processés and procedures for OnOardIng new dients v4hich had in th8 past provided problematic. Instruction levels had remained conslstent year on year but during the course of the financial period Saw a selecl dUCtion In the number of referrals being made by one of ils primary referrers. Demand for our Appolnteeshlp services remains hlgh but as we are currently at capaclty wa are having to malnlain a walllng list of individuals who are in need of those servlces. However, there are conc8rns regarding the long-lerm aknlily of the organisation lo continue lo fund this work in light ol the Shortfall in Ihelgvel of fees the organisalion c8n Charge compared lo the tru& cost of provlding Ihesa servlcos. Publle benollt Public benefit is the legal requirement of every organlsalion sel up for one or more charitable aims to b8 able lo demonslrale that ils aim5 are lor Ihg"publiG benafil if il Is lo be r8cognis8d and registered as charity in England and Wales. The organlsalion conlinu6s lo provide support activities to meg1 the needs of dlsabled people across Devon and ils surroundlng counties to support choice and IrKlependent living through the provlslon of these services. Finan¢lal rnvlew Income frorn charltable actlvities has Increased to £541,756 from £539.534. The delcit for the year Is £85,942 compared lo a deflclt £45,677 in the prlor perlod ended 31 March 2024. Resetves Policy Total funds al 31 March 2025 £390,848 Free reserves £221.105 D•$lgnatod reseNes Redundancy Computer EquipmenUIT Infrastructure New project development Leasa and other Ilabililies £88,085 £25,000 £30,000 £26.658 The Board of Trustees seek to work towards a general reserve to cover 8 months of nonnal tradlng costs. The free reserves of tha charity as al 31 March 2025 arè £221.105 {2024'. £268,841), which Is ¢onsldered to be approximately 6 months of normal trading costs. R*undancY The organisallon receives referfals to ils servi¢& primar51y under Ihreg commercial contracts held with Devon County Councll, Torbay Council and Torbay NHS. The charges raised for ils servlees are fixed under Ihe terms of Ihe Commercial conlracls, il is Ih6relore prudent to allow for the costs of rédundancy In the event ol either the lemination of one or more of Ihe commercial contracts or a significant arKI percelved permanent reductlon in funding. This fund would cov8r the cost of making all sl8ff redundant. Page 4
Disability Focus Trustees. Report Computer Equipmenil ITlnfrastru¢ture As current systems and equipment becorn8 obsolete resources will be required to upgradg and renew 50 funds are spl aside for this purpose Ilncludes buying oul of the Gurrent leased teleph)ne equipment). New project development The tr(Jstees have set aside funds to support initial idea and prolect. Set-up Stages that can't be funded 815ewhere. Leaso and Ilablllties A fund has been designated lo cover any oulslanding liabilillas should th8 Drganisalion n8ed lo mov8 offices before the end of the current rental agr86ment. Plans for the fvture The Board of Tru8laes are very conscious that the organlsations Income is h88vity reliant upon three commerdal contracts th#1 it holds with Devon County Council, Torbay Council and Torbay NHS. Und8r these conlraGls Indlviduals who have e18Cted to rocelve Direct Payments are raferred lo the organisation to a651St thèm manage their Direcl Payments. There 15 very Ilmiled scope lo offer Ihesg services lo oth8r Local Aulhorltl8s unle88 they elect Io s88k additional suppllers through a procurement exerclse. The 608rd of Trustees are 81so aware of the current crises within the Care sector and the budgetary restralnts placed upon Local Authorllles and the Smpacl that thls could have on the organisallon golng forward. Although Instruction levels r8main conslstent with previous years the organisation continues to nvesligate av6nue6 which would enhance the current seNice offerlng both from the client faclng perspecbve and that of the contracting Looel Authorities. The Board of Trustees aro conscious that atthou9h there conllnue8 lo b8 a gre81 demand for Its Court of Prolecllon D8pulyship and Appointeeship SeNices thes8 are ¢rgatlng a signiflcant draln on the organisation's finances. The cost of provldlng these services is not mel by thé income the organisation is able to generate from Ihls work and therefor8 the shortfall Is curr8ntly beln9 mel from Income derlved from our payroll s8rvlces and re$eNe3. It Is anticipatèd that a decision will have lo be made durlng the next financial year as to wh91her the organisatlDrT will continug Ic offer these Service8 unl8ss additional income can be found to support these Specific services. Statemènt of trugt•as' rgsponslbllltles The trustee5, who are also the dir8ctors of Disablllty Focus for the purposes of company law are responslble for preparing the Iruslees, r8POrt and the flnancial staternenls in accordance with 8ppllcable law and UnSted Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting PractlC81, Includlng FRS 102 Yhe Flnancial Reporting Standard applicable in the UK and Republic of Ireland" Company law requlres the trustees lo prepare flnancial statements for each financi81 year. Under company law the trustees must not Bpprove the financial statements unless they are salisfied that they give a true and fair view of th8 State of affairs of the charitable company 8nd of the incoming resources and applic8tion of resourc8s. including ils income and expenditure, of the charitable company for that period. In preparlng these financial statem6nts, the trustees are required to.. Page 5
Disability Focus Trustees. Raport select Sultable accounllng policTres and apply them conslstenlly. observe the malhods and principles in the Charities SORP; make judgemènts and estimates Ihat are reasonable and prudent: state whether appllcable accountlng stsndards, comprising FRS 102 have been followed, subject to any m8t6rial departures disclosèd 8nd explained in the financial stslements,. and prepare th8 financlal $18lements on the going concem basis unless il Is Inapproprlata to presume that ihe charitable company wlll continue In business. The trustees are r8sponslble for keeping prOr accounting records that can disclose wlth reasonable accuracy at any lime the financial position ol the charltable Company and enable them lo ensure that the financial staternenls comply with the Companies AGI 2006. They are 8150 responsible for safeguarding the assets of th8 charilable company and h8Dce for taking reasonable steps lor the prevention and detection of fraud and other Irregularities. The tru818es are responsib18 for the maintenance and Integrity ol tha corporat8 and flnanc181 inforrnation Included on th8 charltable company's website. Leglslalion governing the preparation and dissemlnalion of flnancial statements may differ from legislation in other lurisdlcllons. Appr d by the trustees of the charlty on ! signed on It5 bghalf by: TCFa Trusloe T A Timberlake Trustee Page 6
Disability Focus Independent Examiner's Report to the trustees of Disability Focus ('the Company,) I r8POrt to the charity trustèes on my examinallon of the accounts of th8 Company ftsr the year ended 31 March 2025, Rèsponslbilitles and basis of report As the charity's trust885 of the Company (and also Ils directors lor the purposes of company law} you are responsible for the preparation of the accounts in accordance with the requir8menls of the Companles Act 20061'lhe 2006 Act'l. Having satisfied myself that the account5 of the Company are not required lo be audited under Part 16 of the 2006 Act and are eligible for Sndependenl examlnation. I raport in respect of my examinallon of yosjr charity's accounts as carried out under section 145 of the Charlties Act 2011 I'lhe 2011 Act,). In cartwng out my examination I have followed the Dlreclions glven by the Charity Commlsslon under secllon 14515){bl of thè 2011 Acl. Independ•nt ex8mlner'$ gtatement Since the Company's gross incom8 exceedèd £250,000 your examiner rnusl be a member of 8 body Ilsted In sectlon 145 of the 2011 Act. I confirm that l am qualified to undertak8 Ihe examlnation becaus6 l am a memb&r of Westcolls {SW) LLP, which Is one of Iha Ilsted bodi65. I have completed My examination. I conflm that no matters have come to my attention in connection wlth the examination giving me cause to b8li8v8'. accounting records wer8 not kept In respect of Disability Focus as required by secllon 386 of tho 2006 Act.. or 2. the accounts do not accord with thos8 records- or 3. tho accounts do not comply wSlh the accounting requirements of section 396 of the 2006 Acl other than any requlfftment that the 8ccounl8 give a 'true and fair vl&w' whlch not a matter con5ider8d as part of an Independent examlnatlon; or 4. the accounts have not been pr8par8d in accordance wllh the Methods and principles of the Statement of Recommended Practice for accounting and reporting by ¢harilles [appllcable to charities preparlng their accounls In 8ccordance wlth the Flnancial Reportlng Standard applicable in the UK and Republic of Ireland FRS 102. I have no conB8rn8 and have come across no other matters in connection wlth the examination lo which attention should be drawn in this report in order lo enable a proper und8lStanding of the accounts ere ed. Adam Croney ACA Westcotts (SWI4LLP Plyrn House 3 Longbridge Road Plymoulh Marsh Mills Devon PL6 8LT Date:. Pagè 7
Disability Focus Staternent of Financlal Activltles for the Year Ended 31 March 2025 (Including Income and Expendlture kcount) Unrestrlctgd funds Total 2025 Total 2024 Note Income and Endowmgnts from: Charitable aclivities Investment incnme Other incom8 541,756 8.796 52,737 541,756 8,796 52,737 539,534 5,620 42,864 Total income 603,289 603,289 588,018 Expendlturo: Ewenditure on charltable aclivltl88 1669,2311 669,231 633,6951 Total expendltur8 Net expendlture 669,2311 65.942) 869.231 (633,69S) 65.942 145,67n Net movement In funds Re¢on¢lllatlon of fund8 (65.9421 185.9421 145',677) Totsl funds brought foNard Total funds c8rried forward 456,790 456,790 390.848 502,467 456.790 19 390,848 All of the charity's actlvities deriv8 from contlnulng 0ratIOnS during the 8bove Iwo perk)ds. All funds In the prevlous year wer8 unreslricled, The notgs on pages 11 to 22 form an integral part of th858 financial statem8nls. Page 8
Disabillty Focus (Registration numbar: 06058379) Balance Sheet as at 31 March 2025 2025 2024 Note Flxed assets Tangible assets Current assets Debtors Cash at bank and In hand 11 1.872 3.685 12 13 55,952 424.822 84,795 423,322 480.774 508,117 Cradltorn: Amounts fallSng due wlthin one y•ar Net curr•nt assets 14 (91.798) 388.976 155.012) 453,105 Net a$$ots 390,848 456,790 Funds of lh• charfty". Unrastrfctsd lund8 Unrestriclad funds 390,848 390,848 456,790 Total funds 19 456,7WJ The financial 8t8teman15 on pag88 8 10 22 were approved by the trustees, and aulhorlsed for Issu8 on S and signed on their behalf by.. on Trustee T A TSmberlake TN8tee The notes on pages 11 to 22 form an integral part of these financial statements. Page 9
Dlsability Focus
ststement of Cash Flows for Ihe Year Ended 31 March 2025
2025
2024
Note
Cash flows from oporating actlvliies
N6t cash expenditure
AdJustmontS to cash flows from non
Disablllty Focus Notes to the Flnancial Statements for the Year Ended 31 March 2025 l General Information The Gharity is a public benefit 8ntrty 8nd a private company Ilmlted by guarantee., registered In England and Wales and a r&gislered charity in England and Wales. The addres5 of its registered office Is.. Follalon House Hymouth Road Totnes Devon TQg SNE 2 Accountlng pollcles Statoment of compllanc8 The financial stat8menls have b88n prepared Sn accordance wlth Accountlng and Reporting by Charitle8.- Statement of R8comm8nded Practlce {applicable to charit18s preparing their accounts In accordance with the Financial Reporting Standard applicable In the UK and Republi¢ of Irèland IFRS 1021) Iissu8d in October 20191- (Charities SORP IFRS 10211, the Financlal Reportlng Standard appllcable in the UK and Republ1¢ of Ir81and (FRS 1021 and the Companles Act 2006. Basls of preparatlon Disabllily Focus meets the deflnitlon of a publlc beneflt enllty under FRS 102. Assets and IlabllSlles aré inlllally recognlsed at historical c05t or transaction value unless Oth8rwise staled In the relevant accounllng pollcy note8. Going concern The trust888 conslder that there are no mat8rlal uncertalntles about the charlly's ability lo conllnue as a golng concern. for th8 foreseeable future nor any slgnlficant areas of unc&rtaSnty that affect the carrying value of assets h81d by the charlty.This has been eonsidèred by reviewlng budgets and consldering the future income s8cured from the charitls three main referrers of work, along wilh the current18vel of financial ro88rves. Judgements and key sourcès of ostlmallon uncertalnty Th8 prepara15on of Ihe financial statements require5 management to make judgements, esllmates and assumptions that affect Ihe 8rn0unls reported. These estimate5 and Judgements are continually revlewed and are ba8ed on experience and other factors, includlng expectatlons of future events Ihat are belleved to be reasonable under the clrcumstances, Page 11
Disabllity Focus Notes to the Financial Statements for the Year Ended 31 March 2025 Fund accountlng Unreslrlcted funds are available for use at the discrellon of the trustees to further any of the charilvs purposes. Dasignated fund5 form parl of unrestrfcled funds and have been Identifled as being for particular purposes by the Trustees. They 8re not restrlclad and Gan be transferred lo fr88 funds at any Ilme al the discretion of the Trustees. Material deslgnaled funds are identified and explained in note 19 to th6 financial st8tements. Incomé and endowment• All income is included in the Stalernent of Financial Actlvities whén the charity is entitled to Iho Income and the amount can be qu8ntifled wlth re88onable acGuracy. The followlng specSfic policles are applied to partioular categories.of Income.. Income from investm8nl8 Is includ8d in the year In which il is recelvable. Other Income Is includgd in the year In whlch It Is rtreivable. Expendlturo All expenditure is recognlsgd onc8 there is a legal or conslructlve obligsllon to that expendllure, If probable settlement Is requlred and the amount can b8 measured reliably. All costs are allocated to the appllcable expendlture heading that aggregate slmilar costs to that category. Where costs cannot be directly allribuled lo particular hoadings they have bean allocated on a basis conslst8nt wllh the Ll88 of resourcgs, wlth central staff costs allocalad on the basis of lime spanl, and depreciation charges allocated on the portlon of the asset's use. Other support 8t5 are allocated based on the spread of 3taff co818. Charltable actlvltle8 Charitablg exp8ndllure Gompfi8e8 th088 CO8ts incurred by the charity in th8 dellvery of ils activitie8 and services for ils beneficiarles.11 Includes both costs th8t can b8 allocated directly to such 8clivities and tho88 Costs of an Indirect nature nec8S8ary to support them. Page 12
Disabllity Focus Notes to the Financlal Statements for the Year Ended 31 March 2025 Tangible flxed assets Tangible fixed assets are stat8d al cost less accumulated depreclatlon. Dgpreclalion Depreciats'on is provided on tangible fixed assets so as to write off th& cost or valuation, les8 any estimated residual value, over th8iT expected useful economlc life as follows.. Asset class Fixtures and flttings Equlpment Dopr•clatlon mathod and rat0 20% straight Ilne 33¥D Straight line Impalrment of flxed 888Ots A review for Indicators of impalrment is c8rAed out at each reportlng date, wllh the recoverabl8 amount being esllmaled where such indicators exist. Where the carrylng value exceeds the recoverable amount, the asset Is Impaired accordlngly. Prior Imp81rments are also review8d for possible reversal at each repoi*n9 date. For the purposes of imp8imièTil testing, when it is not possiblè lo estlmale the recovfjrable amount of an indlvldual asset. an estimate is m8de of the recoverable amount of the ca8h-generalin9 unil to which the asset belongs. Th8 ca5h-generating unit is the smallest Identlfiable group of asset5 that includes the asset and general68 cash inflows Inat largely independent of the cash Inflows from other assets or groups of assets. For Impalrmenl testlng of goodwill. the goodwill acquired In a buslness comblnalion Is from the acqulsltlon daté. allocated to each of the cash-generaling units that are expected lo bènefit from the synergies of the comblnation, Irr8SP8Ctlve of whether other assets or Ilabllltles of the charity are asslgned to th08e unlts. Cash and cash équlvalents Cash 2nd cash equivalents comprise cash on ttand 8nd call dep081ts. and other short-tèrm highly liquld Investments that are re8dity ¢onvertlblè to a known amount of cash and are subject lo an Inslgnlflc4nl rlsk of chang8 In value. Page 13
Dlsabllity Focus Notes to the Flnancial Statements for the Year Ended 31 March 2025 Financlal Instruments A financial asset or a financial liabllty Is recognised only when tha entity becomes a party to the contractual provisions of the In8trum8nt. Basr financial Instruments are Inllially recognised at the amount rgcelvable or payable including any relaled transaction costs. unless the arrangemenl conslilules a linanclng Iransaclion. where It Is reci)Jnised al Ihe present value of the future paynienls dlscounled at a markel rale of Inleresl for a simiLgr debt inslrumenl. Debt Instruments are subsequently mèasured al amortl8ed cost. Financial a558ts that are measured al cost or amortlsed cost are reviewed for oblective eviden¢9 of Impairment at the end of each reporting date. If there 18 obj8clivB evld8ncg of Impaim)ent. an impalffn8nt10ss is re¢ognised undor the appropriate heading In tha statement of financial activitie5 in which the Inlllal galn was recognlsed. Deflned contrlbutlon plan8 Contribution5 to defined contribullon plans are recognlsed as an expens8 in the perSod In which Ihe related seThlGe is provided. Prepaid contribution5 are recognised a5 an as8gt lo the extent that the prepayment wlll lead lo a reduclioTI in future payments or a cash refund. When conlributlons are not expected to be sellled wholly within 12 months of the end of the rgportlng date In whlch the employees render the related servlce, th8 Ilabilily is measured on a discounled present value b8515. The unwindlng of the discount is recognlsed as an expense in the period in which it anses. Llmltgd by guarantse Dlsability Focus 15 8 company limlted by guarantee and accordlngly does not have share capltal. Every Member of the company undertakes to contribula such amount as may be r8guir8d not exceedlng £1 10 the assets of the charitable company in the event of It belng wound up while he or she ig a member. Dr wilhln one year aller he or she ceasing to be a member. Page 14
Disability Focus Notes to the Financial Stat8mants for the Year Ended 31 March 2025 3 Income from charitable activities Unrestrtcted funds Designaled Ggn•ral Total 2025 Total 2024 Payroll InGorne Devon PayToII Income Torbay Flnancial Support Devon Financial Support Torbay Auto Enrolment Inccsme Devon Auto Enrolment Income Torbay Financlal Support Court of Protectlon 7,377 128,072 20,324 187,558 105,318 5,650 135,449 20,324 187,558 105,318 5,650 131,667 29,343 195.995 102,025 12,940 3,893 3,893 5,860 83,564 534,379 83.564 61.904 7,377 541,756 S39,534 4 Inv•3tment Incom• Unr•8trlc¢•d funds Genaral Total 2025 Total 2024 Bank Inter8st recelvable 8,796 8,796 5,620 5 Other Income Unr08tr1ct•d funds Ggn¢Tal Total 2025 Total 2024 Mlscellaneous Income 52,737 52,737 42,864 Page 15
Dlsability Focus Notes to the Financial Statements for the Year Ended 31 March 2025 6 Expènditufe on charitable activiti&s by fund typa Unrestricted funds De61gnal8d General Total 2025 Total 2024 Note Staff c08ts Allocated support costs 512,017 512,017 504,180 25.583 25,583 131.631 157,214 129.515 643,648 669,231 $33,695 7 Analy¥l• of support costs Unrestrletèd fund$ Total 2025 Total 2024 Wages and 8alBrles Rént CvrFiriiuiiicalions 8nd IT Other office exp8n588 Bank charges Recrultment Insurance Motor and travel costs Bad debts Payroll, printlng and postage Oepreciation Staff entertainment Marketing Auditor remunerallon Other professional fees 14,450 28.116 42,314 (1,8421 8,308 6,151 18,845 120 14,450 28,116 42,314 11.8421 8.308 6,151 18.845 120 16.113 33.040 5,410 (5,070} 5.649 8.922 18,201 584 20,087 4,855 492 374 4,444 16.065 19,614 2,475 19,814 2,475 89 3,380 7,500 7,694 157,214 3,380 7.500 7,694 157.214 129,515 16
Disabllity Focus Notes to the Financlal Statements for the Year Ended 31 March 2025 8 Staff costs The 8ggregale payroll costs were 85 follows.. 2025 2024 Stsff costs durlng the ygar were: Wages ané salaries Social s8curity c05t8 Penslon costs 457,219 34.295 20.503 424,792 26,859 27,581 512,017 479,232 Th& monthly average number of peisons (including 8enlor management I leadership team) employed by the ch8rlty during the year was as follows.. 2025 No 19 2024 No 19 Average number of ernployees The key management personnel are consldered to be the Chlof ExeculTve Offi'cer and the Finance Manager, The total benefits pald to key management personal durlng the year was £78,75512024: £81,897). 9 Trustoos romuneratlon and expon8•8 No remuneration or other b8neflt5 from employment with the charity or a ffjlated enllly wer8 received by the trustees. No trus188 8XP8nses hgve been Incurred during the year. 10 Taxatlon Thè charitls 8cllvltSes f811 within the exomptlons afforded by the provlslon8 of the Income and Corporallon Taxes Act 19881 Accordlngly, there Is no 18xalfon charge In these accounts. Page 17
Dlsability Focus Notes to the Flnancial Statements for the Year Ended 31 March 2025 11 Tangible flxad assot6 Flxtures and fittings Equlpment Tolal Cost At 1 Arrfll 2024 Additlons 12,173 69.020 661 81,193 661 At 31 March 2025 12,173 69.681 81,854 Dapr•elatlon At 1 Aprtl 2024 Charge for the year Al 31 March 2025 11,306 352 66,202 2,122 77,508 2,474 11,658 68.324 79,982 Net book value At 31 March 2025 515 1,357 1.872 Al 31 March 2024 867 2,818 12 Debtors 2025 2024 Trade debtors Prepayments Accrued income Other debtors 40.390 10,630 1.852 3,080 55,952 70,435 10,498 782 3,080 84.795 13 Cash and caBh oqulvalènt8 2025 2024 Cash at bank 8nd In hand 424,822 423,322 Pagg 18
Disability Focus Notes to the Financial Statements for the Yoar Ended 31 March 2025 14 Crodltors: amounts falllng due wlthln one year 202S 2024 Trade creditors Other taxation and soclal security Other creditors Accruals and deferrad incomo 11,707 28,262 748 51,081 10,427 26.361 17,476 91,798 55,012 15 Pen•lon and other 8chem¢s Deflnod contrlbutlon p•nBlon scheme The amount recognised In income or expenditure as an expense In relation ID defined contrlbutlon plans was £20.50312024,' £27.5811. 16 Analy81• of not a•8èts betWOon fund$ Unrestricted fund8 General Total funds at 31 March 2025 Tanglble fflxed assets Current assets Current liabllllies 1,872 480,774 91,7981 1,872 480,774 <91,798) 390,848 Totsl net a$sets 390.848 Unr•8trlctsd funds Gonoral Totsl fund8 at 31 March 2024 Tanglble fixed assets Current as59ls Current liabilities 3,685 508,117 55.012 3,685 508,117 55,0121 456,T90 Total net assets 458,790 Page 19
Dlsablllty Focus Notes to the Flnanclal Statements for the Year Ended 31 March 2025 17 Anatysls of changes In net debt At l Aprll At 31 March 2024 2025 Cash at bank and in hand Cash Ilows 423.322 1,500 424,822 424.822 423,322 1,500 424,822 424.822 Net debt At 1 Aprll At 31 March 2023 2024 Cash 8t bank and In hand Cash flows 489,968 166,646 423,322 489,968 66,846 423,322 Net debt 423.322 423.322 18 Relalod party tran8actlons Thore were no relalbd p8rty transactlons In thé current year (2024.. nil). Page 20
Disability Focus Notes to the Financial Statements for the Year Ended 31 March 2025 19 Movement In Funds Balance at 31 March 2025 Balanc• at 1 Aprll 2024 Incomlng ro8OUfC•S Resources oxponded Unr8$trlcted fund8 General General reserves 268,841 595,912 (643,648) 221,105 Deslgnated Redundancy New project development Leasa and other liabilltles Computer equipm6nVIT Infrastructure 80,708 30.000 52,241 7,377 88,085 30,000 26,658 {25,583) 25,0 25,000 169,743 187,949 7,377 125,583) Total fund8 456.790 603.289 669,231 390.848 Balance al 31 March 2024 Balance at 1 Aprll 2023 Incomlng resources Resourcos expend8d Unre8trlctad funds General General re8erve8 322,772 579,764 {633,695) 268,841 Deslgn•tsd R8dundan¢y New project development Lease and other liabllltles Computer equipm8nVIT Infrastructure 75.225 30,000 49,470 5,483 80,708 30.000 52,241 2.771 25,000 25,000 179,695 8,254 187,949 Total funds 502,467 588,018 1633.695 456,790 Page 21
Dlsability Focus Notss to the Financial Statements for the Year Ended 31 March 2025 General resèrve The board of Iruslees seek lo work towards 2 general reserve to cover 6 months of normal trading costs. The fr&e reserves of the charity as at 31 March 2025 are £221.10512024.' £272.356), which is considered to be approximately 6 months of normal Iradlng costs. Redundancy Disabillly Focus is reliant upon unil price lundin9 from 2 main sources. It is Iherefore prudent to allow for Ihe cosls of redundancy in Ihe evenl of a significant 8nd percelv8d permanent reduction in sald lunding. This fund would cover Ihe eosl ol maklng lill siaff redundant. Now projed devélopment The trustees have sel aslde funds lo support Inltlal Ideas and project set-up stages that can't be fvnded elsewhere. Lease. and othor Ilabllllleg A fund has been designated to cov8r any outstanding liabilities should th8 organl$alion need to move offlces before the end ol Ihe end of the current ffjnlal agreement. Computer equlprnenVIT Inlrastructur? As curr8nt systems and equlpmenl become obsolete resources will be required lo upgradg and ren8W so funds are set asid? for thls purpose (Sncludes buylng out of the current lèased telephone equipment). 20 Operatlng lease commltment8 Total ftiture minimum lease payments under non-cancellable operating lease5 are as follows.. 2025 2024 Within one yoar B8th8en one and five years 38,324 150,713 39,522 189,037 189,037 228.559 Page 22
Disability Focus Detailed Statement of Financial Activities for the Year Ended 31 March 2025 Total 2025 Total 2024 Charitable actlvltles Income from charll8ble activilies 541,756 539.534 541,756 539.534 Investment Income Bank interest roceivable 8,796 5,620 8,796 5,620 Otherlncomo Other income 52.737 42,864 42,864 52.737 Exp8ndlture on charltable actMtIoS Payrdl Income Devon Payroll Incom8 Devon Wages and salaries Staff NIC IEmploy8rsl Staff pensi¢Jns {0gfined contrlbution) Private health Insurance Staff tralnlng Voluntear axpenses Redundancy costs Rent and rate$ Insurance Telephone 8nd fax Computer sothvar8 and melntenance cos18 Prlntlng. postage and stationery Sundry expensos Trav81 and 5ubsl8lenco Advertlslng Promotional expenses Staff en18rtslning (allowable for tax) Consults'ng Legal 8nd prof&ssional fees Bad debts wrlttan off Bank charges Depreciatlon of fixtures 8nd fittings Direct expendlture 25,583 125.5831 (457,219) 134,295) 120,503) 15,340) (1,250) (3,312> 11,5901 128,116) 118,845) 110,474) 131,841> {2,9581 1,842 (1201 (3,380) 16,151) 1891 119.614) 115,194) (424,792} 126,859) 127,581) 17,473} {2,3181 (1,1671 133,0411 118,2021 <10.234) 14,369) 9.109 (349) 13001 (8,9221 14921 120,0871 120,5821 <584) {5,649) (4,855) 124,948 18,3Q8} (2,4741 669,231 633,695 This page does not form part of the statutory financial statements. Page 23