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 Deta￿8
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 dhre￿Or$ 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-f0ll0v￿ng 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
p￿￿88 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 r8spon8ibl15￿eS 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 Ind￿vIdual3 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 $8rvice delivery. Positiva steps were taken to introduce new
processés and procedures for On￿OardIng new dients v4hich had in th8 past provided problematic.
Instruction levels had remained conslstent year on year but during the course of the financial period
Saw a selecl ￿dUCtion In the number of referrals being made by one of ils primary referrers.
Demand for our Appolnteeshlp services remains hlgh but as we are currently at capaclty wa are
having to malnlain a walllng list of individuals who are in need of those servlces. However, there are
conc8rns regarding the long-lerm aknlily of the organisation lo continue lo fund this work in light ol the
Shortfall in Ihelgvel of fees the organisalion c8n Charge compared lo the tru& cost of provlding Ihesa
servlcos.
Publle benollt
Public benefit is the legal requirement of every organlsalion sel up for one or more charitable aims to
b8 able lo demonslrale that ils aim5 are lor Ihg"publiG benafil if il Is lo be r8cognis8d and registered as
charity in England and Wales. The organlsalion conlinu6s lo provide support activities to meg1 the
needs of dlsabled people across Devon and ils surroundlng counties to support choice and
IrKlependent living through the provlslon of these services.
Finan¢lal rnvlew
Income frorn charltable actlvities has Increased to £541,756 from £539.534. The delcit for the year Is
£85,942 compared lo a deflclt £45,677 in the prlor perlod ended 31 March 2024.
Resetves Policy
Total funds al 31 March 2025
£390,848
Free reserves
£221.105
D•$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 prO￿r 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 0￿ratIOnS 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<ash Itoms
DeprecAatlon
Inv8stmant incomè
165.942)
(45,677>
2,474
8.796
172.264)
4,855
5,620
{46,442)
Worklng capltal adjustments
Decreasel{increasel in debtors
Increase in Gredltors
12
14
28,843
36.786
(31,592)
6,500
Net cash flows from operatSng actlvltles
¢4sh flows from Inv8stlng actlvltlej
Intgrgst recelvable and 5imllar InGom8
Purchase of tangible fixed assets
Nel cash flows from Invesllng activities
Net increasel{decreasel in cash and ca8h equlvalents
Cash and cash equiv81&nls al 1 Aprll
Cash and G&sh equivalents al 31 March
6,635)
71.534
8,796
1661)
5,620
732
11
8,135
4,888
1,500
(66,646)
489,968
423,322
423,322
424,822
All of the cash flow5 are derived from continuing operations during the above two periods.
The notes on pages 11 to 22 forffl an integral part Df Ihese financial statements.
Page 10

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