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2023-03-31-accounts

Clothing Solutions (for disabled people)

Charity number 1120118

A company limited by guarantee number 06034905

Annual Report and Financial Statements

for the year ended 31 March 2023

Clothing Solutions (for disabled people)

Annual Report and Financial Statements for the year ended 31 March 2023

Contents Page
Trustees' report 2 to 7
Examiner's report 8
Statement of financial activities 9
Balance sheet 10
Notes to the accounts 11 to 15

Prepared by West Yorkshire Community Accountancy Service CIO

1

Clothing Solutions (for disabled people)

Trustees' report for the year ended 31 March 2023

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Position Dates Chair Vice-chair Treasurer Resigned 8 October 2022 Treasurer

Mrs Lesley Freeman Mr David Letham Mrs Hazel Howard Mrs Doreen Lewis Mrs Norma Letham Mrs Janice Baird

Charity number

Company number

1120118 06034905

Registered in England and Wales Registered in England and Wales

Registered and principal address

Bankers

Unit 13 Lloyds TSB Bank plc Inspired Bradford Business Park 45 Hustlergate Newlands Way Bradford Bradford BD1 1NT BD10 0JE

Independent examiner

Rhys North ACA

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 20 December 2006. It is governed by a memorandum and articles of association as amended 11 February 2016. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

2

Clothing Solutions (for disabled people)

Trustees' report (continued) for the year ended 31 March 2023

Objectives and activities

The charity's objects

The relief of disabled people, in particular, by the provision of clothes designed to meet the individual requirements of disabled people.

The education of disabled people and of those caring for them in a professional or other capacity, concerning provision of an individual clothing, designed to meet the requirements of disabled people.

The promotion of research into the individual clothing requirements of disabled people.

The charity's main activities

Clothing Solutions (for Disabled People) is a unique and special charity that provides bespoke garments and specialist clothing alterations for children and adults of all disabilities. Our goal is to provide those with disabilities the same privileges as those without – well-fitting, comfortable, and fashionable clothing. This not only helps them to maintain their independence, but also boosts their confidence and protects their mental health, which can be easily affected by appearance.

According to Family Resources Survey, there are over 14 million people in the United Kingdom living with a disability. As Clothing Solutions has been established since 1983, we have witnessed this number rise noticeably in recent years and see an even bigger need for accessible clothing today. While many aspects of modern living have become more open to disabled people, there is still an enormous need for accessible options in clothing and alterations that make every day easier.

One of the many things that makes Clothing Solutions so special in comparison to other adaptive clothing services is that the charity caters to all disabilities. This is because of the bespoke designs created with care for the individual, their needs, their lifestyle, and their preferences. While many major clothing brands and other businesses aim to cater to disabled people, their mass-produced garments are the same as standard highstreet clothes in the sense that they follow a ‘one size fits all’ pattern. But even the same disability presents differently from person to person. Clothing Solutions takes the time to consult with their customers, create patterns for the individual, and produce an entirely bespoke garment or alteration that is certain to fit and solve any dressing issues.

Public benefit statement

In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage.

Achievements and performance

Over the past financial year, we have continued to reach our primary objective of providing a specialist service for disabled children and adults. We provide clothing for people who, for reasons of shape, size, proportion, mobility difficulties, or learning disabilities, find it difficult to secure appropriate, effective, and affordable clothing. Through our unique work, we also aim to raise awareness for the need for bespoke and adaptive clothing for disabled people. Our customer base is vast, with clients from different ages, backgrounds, and disabilities. We are the only charity with the desire and proficiency to cater to all.

At Clothing Solutions (for Disabled People), we believe in inclusivity. Not as a trend, or a privilege, but as an essential. The ability to find clothing that is comfortable, suitable, and affordable, should not be limited to the able-bodied and upright. It should be available to all. While the clothing market and fashion industry often claims to design with an inclusive mindset, they often miss the concept of dressing when you have a disability. But at Clothing Solutions, we are dedicated to learning, designing, creating, and altering clothing so children and adults can wear what makes them happy.

3

Clothing Solutions (for disabled people)

Trustees' report (continued) for the year ended 31 March 2023

Achievements and performance (continued)

22% of the total population in the United Kingdom is living with a disability, according to Family Resources Survey. Yet, adaptive clothing is not easy to find. Customers of our charity have noted how they struggle with mass produced clothing that is marketed as affordable, since it follows a single pattern and is not personalised to the buyer. On the other hand, Clothing Solutions’ alterations and designs are entirely bespoke. Our clothing is made-to-measure, and we adapt to the customer, so they have a garment they are eager to wear.

The most common queries are regarding clothing that is easy to put on, fasten, or take off. This is because several disabilities make simple routines like dressing and toileting difficult or even impossible. As an example, we have a large number of customers that use a moulded wheelchair. When it comes to dressing the upper half of the body, moulded chairs can make this very tiresome. While the design may vary, to solve this we often either make or adapt a coat, top, or jacket to open in the back or sides as well as the front. Essentially, the garment opens in two halves, connecting at the neck or shoulders. The customer or their carer can then slip one side of the garment on first and then the other. While the fabric may be restrictive to suit the style, the design isn’t. The wheelchair user isn’t then forced to bend or contort in ways that will be uncomfortable.

In addition to design and creation, our work involves research and development. We take time to study the fabric we use to make our specialist fashions. It’s crucial for many of our customers. For example, many clothes in high street market are made of polyester and other synthetic fabrics. But this is often not suitable for customers with autism, who may be sensitive to low quality materials. Additionally, some of the cheaper synthetic fabrics are not as durable or are less breathable than natural fabrics. This means they can trap heat and moisture, causing discomfort, especially in hot weather. Therefore, it’s very important we not only investigate ahead of creation, but also give customers the opportunity to choose the kind of materials they would like to wear.

Projects such as uniforms for disabled school children, wheelchair clothing, and our range of Beaneezy beanbags have received special attention over the year. The garments we make are becoming more and more complex, with requirements from customers becoming more specific. Therefore, the charity has continued to wisely invest in equipment and supplies that will help us to provide the professional service our clients are used to. Fabrics and haberdashery are becoming increasingly difficult to source, and in many cases large volumes of items or materials we use frequently must be purchased, as they either sell quick or discontinue after time. Our specialist sewing machines, overlockers, irons, and other creation tools need regular maintenance. In addition, the computers, tablets, and phones that are used for communication, graphics, administration, and social media require updates over time.

Therefore, we fundraise to support us. And thanks to the generous grants and donations of kind and caring charities and organisations, we are able to afford the essentials for running our service. While some choose to support a direct project, such as clothing for people in a sepcific area or of a specific age group, others support general running costs. All at Clothing Solutions deeply appreciate the kindness to the charity’s unique cause. The encouraging words from trustees of donating trusts regarding Clothing Solutions brings great satisfaction to staff, customers, and clients too. We hope to continue to see the charity thrive. But also hope to see awareness for the need for accessibility in clothing and design recognised.

4

Clothing Solutions (for disabled people)

Trustees' report (continued) for the year ended 31 March 2023

Achievements and performance (continued)

The experiences of our customers highlight how essential and treasured Clothing Solutions is to those who need it. For example:

Alice is 94 years old. She has osteoporosis and because of the curve in her spine, clothing felt too tight, and she wasn’t happy with the way they sat on her body. Osteoporosis is painful and Alice, who takes much pride in fashion and her appearance, found dressing a challenging chore. We made a blouse for Alice, specially designed to fit her body. Although it is shaped, the garment sits level at the hem and has Velcro spots on the inside with a button sewn on top. With just a touch, the blouse fastens and when closed, looks the same as a store-bought shirt. This, among many, has made dressing easier but also boosted Alice’s self-confidence.

She says: “Mental health was not a subject of discussion when I was young. But in my older age, I can see how a negative view of self can be very detrimental. When it became hard for me to get dressed by myself, my esteem virtually disappeared. I became so down I didn’t want to get dressed at all, and I isolated myself from the outside world. It wasn’t until Clothing Solutions made me some skirts, shirts, and dresses that they made sure I could put on and fasten myself, that I began to build up some confidence again. Thank you, to the attentive and understanding team at Clothing Solutions. Not just for giving me my independence back, but more importantly, my happiness.

Ollie is 5 years old, but due to his restricted growth, he is the size of a 9-month-old baby. It’s unlikely he will grow much more. He also has a learning disability, so his mother finds it difficult to source clothes her son won’t pull at, take off, or destroy. Normal clothing for 9-month-olds is often made for easy access, but this would not be suitable for Ollie. We made Ollie an all-in-one sleepsuit and daysuit, two of our most common garments. The suits have a concealed back fastening to prevent him getting undressed. All the seams of the anti-rip fabric we specially sourced are triple-stitched and strengthened to increase durability while Ollie plays and sleeps. We also made an all-in-one vest for Ollie which acts as an undergarment. As he has a peg feed, there is a zip across the stomach that’s hidden. This allows easy access for his mum to feed him, but also prevents Ollie from reaching the peg and potentially exposing himself to injury or infection.

His mum says: “The all-in-one clothing made by Clothing Solutions has made my life so much easier. I can take Ollie out on day trips without stress and panic that he will take off his clothes or ruin them. He now gets to experience life as a normal 5-year-old, with fun and play, despite his disabilities. Unsuitable clothing was confining us to our home, but when he reaches a point of going to school, I’m confident that he will be able to attend. That would not be possible without Clothing Solutions.”

We are also constantly looking for ways to improve our service. From the design software and technology, we use, to the way we ship items to our customers. As the need for adaptive clothing grows, Clothing Solutions hopes to continue to grow. But in order to advance, we continue working hard to raise funds through outreach and marketing. This supports the essential equipment, fabrics, haberdashery, and other resources the charity needs to keep running. But most importantly, it supports the hundreds of disabled children and adults that rely on us.

5

Clothing Solutions (for disabled people)

Trustees' report (continued) for the year ended 31 March 2023

Financial review

The net income for the year was £6,944, including net income of £3,944 on unrestricted funds and net income of £3,000 on restricted funds.

Reserves policy

The reason for the Charity holding reserves:

The minimum level of reserves held should cover:

The cost of any remaining commitment to the lease at Inspire Bradford Business Park

Two months’ notice for the Manager

One month’s notice for other staff

Telephone and utilities at a reduced level for any remaining period of the lease Any costs incurred in the disposal of fixed assets

Maintenance of reserves:

The Trustees must take this reserves policy into account in any financial planning, fundraising and authorising expenditure.

Monitoring and review:

The current estimated level of reserves will be regularly monitored and discussed during the quarterly meetings of the Board of Trustees.

In the absence of long-term funding the Charity’s policy is to maintain reserves of 6 to 12 months operation costs. This would equate to £57,000 to £114,000.

The charity's free reserves, excluding fixed assets, at the year end were £142,241.

This equates to approximately 15.5 months of annual expenditure.

The excess in unrestricted funds largely arose over the COVID-19 pandemic period. The charity operated at a limited capacity, with less spending, but still received generous grants and donations from other organisations. Given the uncertainty of the current economic climate, especially for small charities and businesses, the trustees have reviewed the reserves policy and agreed to seek to hold between 6 and 12 months' operating costs. Since the amount of funds has increased from the previous year, the trustees would like to take advantage of this position to protect the charity.

6

Clothing Solutions (for disabled people)

Trustees' report (continued) for the year ended 31 March 2023

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Approved by the board of trustees on 18/10/2023

Doreen Lewis (Trustee)

7

Clothing Solutions (for disabled people)

Independent examiner's report to the trustees of Clothing Solutions (for disabled people)

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2023, which are set out on pages 9 to 15.

Responsibilities and basis of report

As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Rhys North ACA

22/11/2023

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

8

Clothing Solutions (for disabled people)

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2023

Notes
2023
Unrestricted
funds
£
Income from:
Grants and donations
(2)
99,745
Charitable activities
(3)
13,308
Other Income
-
Bank interest
240
Total income
113,293
Expenditure on:
Raising funds
(4)
13,200
Charitable activities
(5)
96,149
Total expenditure
109,349
Net income / (expenditure)
3,944
Fund balances brought forward
143,457
Fund balances carried forward
(7)
147,401		 2023
Restricted
funds
£
4,000
-
-
-
4,000
-
1,000
1,000
3,000
-
3,000		 2023
Total
funds
£
103,745
13,308
-
240
117,293
13,200
97,149
110,349
6,944
143,457
150,401		 2022
Total
funds
£
106,879
16,951
51
12
123,893
12,000
82,709
94,709
29,184
114,273
143,457

All incoming resources and resources expended derive from continuing activities.

9

Clothing Solutions (for disabled people)

Balance sheet

as at 31 March 2023
2023
Unrestricted
£
Fixed assets
Tangible assets
(8)
5,160
Total fixed assets
5,160
Current assets
Stock
3,840
Prepayments
1,010
Cash at bank and in hand
(9)
138,249
Total current assets
143,099
Current liabilities:
amounts falling due within one year
Creditors and accruals
(10)
858
Total current liabilities
858
Net current assets / (liabilities)
142,241
Net assets
147,401
Funds
Unrestricted funds
147,401
Restricted funds
-
Total funds
147,401		 2023
Restricted
£
-
-
-
-
3,000
3,000
-
-
3,000
3,000
-
3,000
3,000		 2023
Total
£
5,160
5,160
3,840
1,010
141,249
146,099
858
858
145,241
150,401
147,401
3,000
150,401		 2022
Total
£
5,948
5,948
3,580
972
133,893
138,445
936
936
137,509
143,457
143,457
-
143,457

For the year ending 31 March 2023 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 18/10/2023

Doreen Lewis (Trustee)

10

Clothing Solutions (for disabled people)

Notes to the accounts

for the year ended 31 March 2023

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Computer equipment: over 5 years Sewing machines: over 5 years

Stock

All stock is held at cost.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

11

Clothing Solutions (for disabled people)

Notes to the accounts continued

for the year ended 31 March 2023

2 Donations and legacies
Grants and donations (Trusts and other)
HMRC Job Retention Scheme
3 Charitable activities income
Clothing and alteration sales
4 Raising Funds
Consultancy and marketing
5 Charitable activities expenditure detail
Salaries and NIC
(6)
Payroll costs
Freelance staff
Fabric and haberdashery
Postage and carriage
Equipment
Stationery and office supplies
Design and print
Rent, rates and utilities
Telephone and internet
Bank charges
Repairs and maintenance
Travel and transport
Independent examination
Insurance
Companies House
Advertising and promotion
Cleaning costs and materials
IT equipment, consumables and support
Sundries
Depreciation		 2023
Unrestricted
funds
£
99,745
-
99,745
2023
Unrestricted
funds
£
13,308
13,308
2023
Unrestricted
funds
£
13,200
13,200
2023
Unrestricted
funds
£
66,023
402
2,231
3,978
2,830
399
767
402
11,592
592
151
411
504
858
1,982
-
-
102
568
171
2,186
96,149		 2023
Restricted
funds
£
4,000
-
4,000
2023
Restricted
funds
£
-
-
2023
Restricted
funds
£
-
-
2023
Restricted
funds
£
-
-
-
1,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,000		 2023
Total
funds
£
103,745
-
103,745
2023
Total
funds
£
13,308
13,308
2023
Total
funds
£
13,200
13,200
2023
Total
cost
£
66,023
402
2,231
4,978
2,830
399
767
402
11,592
592
151
411
504
858
1,982
-
-
102
568
171
2,186
97,149		 2022
Total
funds
£
89,865
17,014
106,879
2022
Total
funds
£
16,951
16,951
2022
Total
funds
£
12,000
12,000
2022
Total
cost
£
54,564
758
1,609
4,113
3,278
1,404
922
200
9,805
513
169
388
80
720
1,659
13
180
75
153
50
2,056
82,709

12

Clothing Solutions (for disabled people)

Notes to the accounts continued

for the year ended 31 March 2023

6 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance		 2023
£
65,438
5,585
(5,000)
66,023		 2022
£
53,756
4,808
(4,000)
54,564

The average number of employees during the year was 3, being an average of 1.9 full time equivalent (2022: 3, 1.9 FTE). There were no employees with emoluments above £60,000.

7 Restricted funds
Barleycorn Trust
The Sweetpea Charitable Trust		 Balance b/f
£
-
-
-		 Incoming
£
3,000
1,000
4,000		 Outgoing
£
-
1,000
1,000		 Transfers
£
-
-
-		 Balance c/f
£
3,000
-
3,000

Fund name Purpose of restriction

Barleycorn Trust To support thye purchase of computer equipment. The Sweetpea Charitable Trust Towards the adaptation of school uniforms.

8
9
**10 **		 Tangible assets
Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
Cash at bank and in hand
Cash at bank
Cash in hand
Creditors and accruals
Creditors
Accruals		 £
5,504
849
6,353
2,776
893
3,669
2,684
2,728
Computers		 £
9,058
549
9,607
5,838
1,293
7,131
2,476
3,220
2023
£
141,212
37
141,249
2023
£
-
858
858
Sewing
machines		 Total
£
14,562
1,398
15,960
8,614
2,186
10,800
5,160
5,948
2022
£
133,867
26
133,893
2022
£
216
720
936

13

Clothing Solutions (for disabled people)

Notes to the accounts continued

for the year ended 31 March 2023

11 Support Costs
Governance
Independent examination
Information technology		 2023
£
13
858
568
1,439		 2022
£
13
720
153
886

12 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The key management personnel of the charity include the trustees and Chief Officer. The total employee benefits received by the Chief Officer were £42,718 (2022: £39,082).

No trustee received any remuneration or benefit in this capacity during this or the previous year.

14

Clothing Solutions (for disabled people)

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2023

2023
2022
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
99,745
89,865
Charitable activities
13,308
16,951
Other Income
-
51
Bank interest
240
12
Total income
113,293
106,879
Expenditure
Raising funds
13,200
12,000
Charitable activities
96,149
65,695
Total expenditure
109,349
77,695
Net income / (expenditure)
3,944
29,184
Fund balances brought forward
143,457
114,273
Fund balances carried forward
147,401
143,457		 2023
Restricted
funds
£
4,000
-
-
-
4,000
-
1,000
1,000
3,000
-
3,000		 2022
Restricted
funds
£
17,014
-
-
-
17,014
-
17,014
17,014
-
-
-		 2023
Total
funds
£
103,745
13,308
-
240
117,293
13,200
97,149
110,349
6,944
143,457
150,401		 2022
Total
funds
£
106,879
16,951
51
12
123,893
12,000
82,709
94,709
29,184
114,273
143,457

15