Charity registratlon number 1122214 Company r¢gi¥tration numb•r 06962393 IEngFand and Wal•¥} REGIONAL DRIVING ASSESSMENT CENTRE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 REGIONAL DRIVING ASSESSMENT CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Tru*i••s Mr P McCormi¢ MrMNSrnith Mr G Russell Mr P Seedhouse MrA M Chishti M6 K B Forb9$ MrREHeap S•erntary Mr S M Barratt Charlty number 1122214 Coryi•ny numb•r 05962393 R•ght•rnd offlc• Patrick Fann Bam8 Merkjen Road Hampton-InArdon Solihull Unlted Kingdom 892 OLT Auditor Ormerod Rutt•r ￿rnited The Oakley Klddenninster Road Droiiwich Worce8lershire IM19 9AY REGIONAL DRIVING ASSESSMENT CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2022 The Trustses present the￿ annual report and financial $latemerts for the year endgd 31 March 2￿￿2. The fmawal staloments have b•¢n prepared in acrLJrdance vAth the alxounllng polirAes 98t out In note 1 to the financial statements and wrth the charty's goveming d0￿Ment, the Compani•$ Act 2006 and "Accounting and Reporting by Charlties.. Stalèmènl of Recommended Pradice applrAble to c*arilies preparirvJ their accounts in aceordance with the Financial Reporbng Standard ¥ppli¢able in Ihe UK and Rewbli¢ ol Irg18nd IFRS 102) leff8Ctiv8 1 January 2019)" The charity also trades under the name RDAC. 0bjèctlv￿ •nd •¢tlvltles Pollcl•s and obJe¢tlve• The charity's activities and seNces are summaris8d in its Mis8t(x) Statement. i.e. lo help obJer people and people whh dl$abS1ill¢s lo achieve a better quality of lifv by helplng them lo maintain or athleve Independent mobility as drivers 8nd passengers. Our primary funcbon 1$ driving assessment Our aim is lo offei practul adMc8 on fftnèss to drive. equipment and adaptauons, and relralnlng whid) wrll ena￿9 peO￿e lo drive safely and comfrxtab￿. The Tru8tees have paid dug rggard to g(Idan¢e Issued by the Charity Commis8lon In deciding what activllle8 the ch8iHy should undertake. Achievem•nts and p•rforn)an¢g Rovi•w of actiyltles The R8glonal Drtuiftg Assessment C8ntr8 {RDACI Is one ol the 20 cenlres acros$ the UK accredited by Driving Mobllty ff)Ml lo help the efderty and disabled people achieve independent mobility- The ¢*arty was 8Stabll$hed in 20Cfj and Started trading in 2007. Hav￿9 originalty been based In Birmingham. in March 2020, our Head Office farAlity moved to purposè-built 8ttommodation in Hampton in Ardon, Sdlhull. We operate satsllite centre$ in Manchester and Oxlord and curre1￿ have 12 outreach serv￿5 at various locations throughout the ￿st 8nd East MM*ands. Greater Manchester. Lancashir8. Humb8rsid•, and the East Riding. Achiovem•nts As for many business8s in many s•thrs, 202041 had bfr8n a chalthjlng y&ar fr¥r RDAC due to the Covid pandemic. H¢)wever, 2021f22 was the start 01 a new era for RDAC wth Sean B8rratt bècoming Ihe now Chlef ExecutNe Officer fofiowing the retirement of Coln Bamett. A new Management T&am was In pla￿ and as a ￿SuIt of continued support from The Department for Tran5POrt, along with tha hard work and dediGalion from our ieam. RDAC cyjmmencad 2021122 In a stable posilvjn. It was a testament to all staff al RDAC, who were required to adapt to op8ratiAg wrth new pr¢xeduros, s￿nifiCan1 levels of PPE a$ w911 as hlgh levels of anxiety and concern that remalned around Cowd. that Ihe year began slrongty. Despite the reducè(I number of referrals recewed from DVLA. th¥ ltram manag8d the bad(10g of dienls and Incr8as8d NHS referrals subst8nlialty. Referral leveL8 in genwal ramained strong thr{M￿hOth thé year and RDAC met all larg81$ by the end of March 2022. Given the ongoSng ¢haM&ng8s, this was a ￿markable ac￿evement and was only achieved through the dedieation of al staff. Throughoul the ye8r, wo wero con￿nU*r￿ affected by the origoing Covid srtuallon. A signifi¢ant number of staff required time off due to posth& Covid lest3 and cllent cAn￿lIationS were hlgh throughwt th8 yaar a$ irrfedion rates ebbad and REGIONAL DRIVING ASSESSMENT CENTRE CONTENTS Pag• TN8lees' report Indgpendenl auditorfs raport Statement of finantial activities Balonce sheet 9-10 Slalement of cash flows 11 Notes to the ffinanrial statèments 12-22 REGIONAL DRIVING ASSESSMENT CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Dudng the ye8r, we launched the RDAC Driwng School In Manchester and Sollhuu. This pwdes post a55essment tUit￿n and familiarisa*'on sessions and en$u￿$ a mor? complete seMc4 for clents. The year also saw the start of the Powor8d ￿￿elChair and Mobilrty S¢ooler assessment s8Nc& wlth equipment being proGui8d and staff training lakn'ng pLg¢9. Throughout th9 y90r. RDAC Staff partklpated in 8 large number of events and exhib￿on8. many tsth'll MTiual. in order lo promote and develop our service5. These offered excel￿nt CPD opportunities across all disclpllnas. A further 4 members of staff were successful in achiewng their academic qUBlificalion ift Driwng Ass85smenl and Ould(xir Mobihty, a course delivered by Driving Mobility arffl Oxford Brooke8 Unlversity. RDAC 8180 Ptayed an instrumerrtal part in all Drivlng Mobllmy acuvllles, provNJing a board member. tutors lor the Oxford Brookes course. working group m&mbers as well 85 hosting the rnajority of nat￿n81 Driving Mobility event5 at our Head Office. This was recognised fomally at the annual conference ond awards •vènl, where Sean Barratt collected an award on behalf of RDAC, lor th8 centre pmviding the grgate$l COntr￿lI0n to Ihe ongoing success irf OIMNJ Mo￿lty. Achlevements.. >Year Plan The following sets out RDAC'S progregs th1$ year against SP8cific obj8ctlw$ in it8 >year plan. Ob￿ctIve 1. A¢¢reditation. facilitiH and proc•du New permanent premlses secajred for the Northampton outre8¢h staff training and developm￿1 plan introdLKgd Accreditalion standards maintained I current pollcios updalg¢J Apprai8als for all staff carried out 88 requlred ObJe¢llve 2. Trustees Twslee re¢rultmenl plan ¢on8ldered R•gLtsr trust¢e meetings and inNxJlvement in RDAC and DM gVgnt$ Obl•¢tlvo & SyBtem¥ and tary9ts Intèmal and ¢xlernal largels achieved. The new IDM) business system 18 now Ili*E. and training has rJ)mmeb)ced In order lo impl8m8nt li as a default CRM system. 0￿ClI¥9 4. Expanslon The new Head OITKe and Assessmant C8ntr8 in Hampton In Arden has allowed us to expand $ervK$8 for thè Midlands and diversty assessment types. It has also meant there Is space for new s¢Mces and conferenc8 room whth is wd8ty usad for both RDAC and Driving Mobility ac*Mti9S. ObJe¢llve 5. Communlcatlon We have continued wilh thé bulletins wthin RDAC and through Dri￿ng Mobiljty. Use of the markeling services pfovid8d by DM has enablet1 us to Improve our Msibikty and presence. We continue to make use ol Facebook and Twitler whth hel)s lo promote our service and to contlnue to &xpand our referrer base. We provk1e Infornialion on the websile 8pecifi¢alty aimed at the NHS sector who now provRle over 50% ol referral¥ lo the RDAC. ObJe¢ttv• 8. Flnanc• Funding remains strong allowing forfijture deveJopm8nt a¢*Mty to taka plac•. sUc￿s1u1 bKls for additior￿ funding have allowed projects such as the DrOvSng Sthool and HUBS programme to prcgre5S. Fln#nclAI r•vl•w R•g•r¥es policy Reseryes were used for the building of the naw Hèad Offw. We now aim to grow our re$ew once rMre over the coming years. REGIONAL DRIVING ASSESSMENT CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CO￿rINUED1 FOR THE YEAR ENDED 31 MARCH 2022 Plans for the fu￿re This forthcoming year will onc8 agaln be very thallenging due mostly lo the ronlinuing impact of Covld and Increasing costs. Our WTn3ry focus during the year wlll be lo maximise the numbaf of assessments completed by year end, we do not antbtypate further expansion in lem)s of n8w centres or outreaches. We do however intend lo continuo lo Increase assè$$ment acliwty in existing local￿ns. specth¢alty around assessment dlversrf￿aIIon. ￿ also intend lo conllnue lo Qxpand the RDAC Dri¥Ong Schrxl during the nexl year. Over the coming year, we intend lo work collaborativ•ty with all stakeholders, trustees. manager8, 8nd staff of RDAC and look fomard to ensuring the best outcomes for Ouf dients and our stsff. The charfty is curr8ntty in ongoing o)mmunicalion with HMRC reggrding the income an(J VAT recovery on costs. The d)artty registered for VAT during the perfod and processed VAT rotums rasulling in an In￿¥1 VAT iecovery. Thi5 retum was ¢alculatad a55uming that all input VAT is recoverable, 8$ RDAC is now VAT registerèd and has some income 5tream$ outside the scope of VAT, a rèstriction on the recovery of VAT has teen implgmented. The Trustees are still attempllng lo iniiiate discJJssion with HMRC to obtain some d8rMy and agi8emenl but feel that li is prudent to kave this potenti81 liability within the finanEi#l slatèments and w511 continue to liaise wlh HMRC to at an agreement regardkng future treatment. Structure. gov•m•nc• and M￿89•m•nt Oovwnlng docum•nt The charity i$ Control￿ by ts govemlng doojment. a deed of trust, and constitutes a limited ￿mpOr￿. Ilmlied by guarantsè, as defined by the Companies Act 2000. Th& Trustees. who are also the dlrectors fcff Ihe purpose of Company law. and who served duiing the year were.. Mr P Mccormick Mr M N Smiih Mr G Russell Mr P Seedhouse MrA M Chishti MsKBFoth5 MrREHeap Method of appolnlmgnt ￿ elo¢tlon of Tru5ts0s Th• Trusteas are elected at the annual general meellng and subject to rðtion al eath subsequent Annual Gerwal Meeting. The directors of the company are also the d)arity twstees for the purposgs of company law. and serve os rnembers of the Managemgnt CornrThttee. Those who sgNed during th& yèar aro shown in th& legal and admini$trative delail$. All membars of the Management Commlttge give their time voluntarity and TeceNe no b•neffts from thè ¢havOlabl ompany apart from expenses reclaimed as disthsed In the notes to the accounts. We recfult through wor&of-mouih arKI by dirad approach to pwilè who have skMI8 that we require. In accordance wth our Memorandum and Artkles ofAssouation member8 are nominated and èleded al ouiAnnual General Meetirvj. We can also ¢cwpt members throughout the year. Ory#nls•tlonal structurt and decl$lon maklng The organl88tion is njn by the Board Truslg&$. The Chief Executi￿ IS•an Barratt). S￿)F￿)rtèd by the Senior Managemgnt T•am. is r8sponsit4e lo Ihe Twstèès. Poll¢lg¥ adoptgd forth• h)du¢¥on and tralnlng of TTu•ts•* The Trusteas in conjunction with the CEO have now produced 8n updated induclion 8nd training polcy which requires the Chair of the Tru8teès and the RDAC management team lo ensure the indudion process is carried out effe¢llvely. REGIONAL DRIVING ASSESSMENT CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Statsm•nt of Tru8t••J' responslbllltles The Trustees. who are also the director5 of Reg￿)￿ Drfvln9As8oss￿nt Centre for th8 purpose of ¢offwany IWH, are rg$ponslble foi preparing the Truslees. Report and the finan¢fal statements in accordance wlh applicable law and Unrted kn'n9dom Accounting Stsndards (United Kingdom GeneiallyAccepted Accountlng Pract￿). Company Law requires the Trustees to prepare finanrA?13tatemenls fot each finanaal ygar which give a tru& and fair v*w of the stale of affalrs of the chanty and of the incoming resources and application of resources. induding income and expeThJitura. of the tharhable com￿nY for that year. In preparing thesg 1)nandal slalements, the Twstees are requir8d lo.. - selecl suitable ac0)￿ting policie5 and ihen apply them conslstenty: - obseNe the methods and prfnclpjès In the Charrties SORP,. - maké judgèmènts and estimates that ar• roa$on¥ble and pwdent, - state whether applicab18 UK A￿ountIng Standards have been folk7wed. Sublect to any material departures dL8cbsed and explakned in the financial $t8temenls.' and Ffepare Ihe financtal $tatgm&nl8 on the gtsing concem ba&s unl•ss il 1$ inappropriate to presume that the charity will continue in op&ralion. The Trustees are respDllsible for keeplng adequate accounting ré¢ords that di$doye with reasonable a¢curacy at any tima the ffinancial position of the tharity and anable tham to ansure that ihe financial stal&m&nts comply with the Companiès Acl 20￿. They are also responsible for $afeguardlng the a55ets of th• Charity and hence toking rgason8ble Steps for thè prevenllon and detection of fraud and other irregl￿arities. Dls¢lo8urn of Inforn)allon to •udltor Each of the Trustèes has confirmed that thère is no inkrfmallon of which they are aware whith relevant to the audit. but of whicj) the audrtor is unaware. They have fvrther confirmed that they have taken appropriate steps to idènltfy suth relevant infonnation and lo astabll$h thal1he auditor 15 aware of such Infom)&tion. The Trustees. report was approv￿ by th$ BoaTd of Trustses. Russèll Trustee 162 REGIONAL DRIVING ASSESSMENT CENTRE INDEPENDENT AUDrroR'S REPORT TO THE TRUSTEES OF REGIONAL DRIVING ASSESSMENT CENTRE OplnloTh We have audited the financlgl slatements of RÈgion81 Driving Asses8menl Centre {Ihg 'tharity'l for Ihg year ended 31 March 2022 whith comprise the statement of financial ad1vi￿8$. the balarKe sheet, the statement ol (a$h ti and the notes to Ihe finarKial slalem•nts, induding a summary of significant a(£ountin9 poliaes. The fin8naal reporting framework that has been applied In their preparation is applkable law #nd United lQngdom A￿)untIng andards, induding FlnancAal Reptsrtlng Stsndard 102 The Fin8nual Repo￿n9 Stsnd8nl applicable up fh8 UK 4nd RopubliG of Ireland Iuniied Kingdom Generally Accepted A¢￿untIng PraCt￿e). In our oynlon, the financial $latsments= give o true and fair Mgw of Ihe slate ol the tharitabkn companls affairs as at 31 Marcl) 2022 and of its incoming r•sources and application ol resources, lor the year then ended,. have been propoyly prapared in accordan￿ wilh Unkted Klngdom Generally Accepted Accounling Practice,. nd have been prepared in accordance wNh the requirements of1he Companie$ Act 2006. Bisls for oplnlon We conducied our audit In accordan￿ with Inlemabonal Stsndard5 C￿ Auditing {UK) 11&48 (UK)) and 8ppli¢abk law. Our msponsibilrknes under those standards are lurther described in the AudIt0￿S r9sponsibililies for th& audlt ol the statem&nts section of our report. We are independent of the charity in accordance with the elhi¢81 reqU1￿MentS that are relevant to Lxjr audit of the financial statements in the UK. wlduding the FRC'S Ethlcal standard. and we have fulfiued our other elhi¢al rèsponsibilit￿$ In accordan¢e with Ihese requlremenls. We believe that the audit e￿dence we have obtaingj 16 suffident and appropriate to provvJ8 a basi5 for our OpIn￿n. Contlwlom relallng to golng con¢•m In aLKliting the financial 5ts1ements, we have c￿n¢lUded that the Trustees, u$8 of the g¢yng concern basi$ of ac¢ounling in the preparation of Ihg financial statements Is appropriale. Based on the work we have perfomied. we have not identified any material uncertalnlies r81ating to events or condibons that, individually OT cdlectively, may cast ￿gnIficant doubt on Ihe Charity's ablity to eontinue as a going )ncem for a perbod of al least ￿1ve months from when the finanual ¥lalemenls are authorised for issue. Our iesponsibilities and the responsibilities of the Twstees with respect lo going ¢on¢wn are dtrscrlbgd in the ielèvanl sections of this report. Oth•r inforniatlon The other inforn8tion comprises the Infomatlon induded in the annugl report other than Iho flnanclal statements and our auditorfs report thereon. The Truslees arg r9sponsiNe for the other information contained within the annual rgport. Chjr opinion on Ihg finanaal slatements does not cover the other Infomation and we do not expres$ any fom of assurance concluslon Ihereon. Our Tesponsibilty 18 lo read the other infomiatlon and. in doing $0, eonsidar whether the olher information is malgrially inconsislenl with th8 financial slalements or our knol￿edge obtained In the Cour￿ of th& audit, or otherwis8 appears to be materially misstated. If w8 Identlfy SLKh material inconslsl&ncl&s or apparenl material misstaiements, we are required to delermlne whelher this gives riw to a material rnisststement in the financial ststemenls Ihemsefves. 11, bas8d on the work wè have performed, we Condude that thère 1$ a material mi88tstèmént ofthis other InfomatKJn. we are required lo roportthgl la￿. We have nothing lo reptsrt in this ragard. Matt•rn on w• ar• required to rnport by •xc•plion We have nothing to report in regFXt of the following matters in ralation lo wlith thg Charities (Accounts and Reports) Regulallons 2(K)8 require us to f8POrt to you il, in ow opinion.. the informaiion given in the financial statements k% ineonsistent in any malarial respect with the Trusteg$' r8port-, or sufficiant accounting records havg not been kept,. or the finar￿la1 statements are not in agreement wllh the ar￿UntIng rttcords.. or we have not received all the infomiation and explanations wè réqulre our audil. REGIONAL DRIVING ASSESSMENT CENTRE INDEPENDEKf AUDITOR'S REPORT (CONTINUED TO THE TRUSTEES OF REGIONAL DRIVING ASSESSMENT CENTRE R•8ponslbllitl•s of Th A8 explalned more ffijlty in the stal¢ment of Trusteès. responsibilities, th8 Trusteès. who 8Te alyo the directors of the charity for the purpo$g of ￿MpanY law, are responsible for the preparation of th& flnancial slalements and for being salisfied Ihat they gwe a truè and fair view. and for such intemal control as ths Trustees determine is necessary lo enable the preparation of finan￿31 8t8lements that are free from materlal mls$tslemenl, whelher du8 to fraud or ermr. In preparing th& financlal statements. the TnJslee$ ar& responsible for assessing the chaity's abbllty lo continue as a going c￿ncern. disdoslng, as applicable, matters related to going concem and using the gO￿g concam basis of a¢(*unling unless the Tru$t69S glther Intend lo I￿uld81e the chaTitabFfi company or lo cease operallons. N have no ￿alIStIC altemalwe bLrt to do $0. Auditorfs rnsponslbllltl•s for th• audrt of tho financial •tat•ments We have been appointed as auditor under se¢tlon 144 of the charit￿6 A¢A 2011 and rewrt In ac&)rdance wrfh the Ad and relevant regulations made or haNin9 effect Ihereunder. Our objective5 are to obtain raasonab￿ as$ur•n¢* abo￿ whether the financial statsments as a whole are free from material misstatement. wwher due lo fraud or error. and to Issue an auditorfs rèport that indudos our opinion. Roasonable assuranc• is a high Iwel of assurance but is not a guaranteg Ihal an audit conducted in aC￿)r{lance with ISAS (UK) will a￿thYS d8tect 8 malÈri¥l misstatement when it exists. Misstatements can arise from fraud or error and a￿ ¢ons*Jer¢d m8teri81 rf, Indlwdualty or in the aggregata, they could reasonably be expo¢t8d lo Influènce th& ￿nOMiC d8cision$ of users taken cffl the basis of the￿ finandal statements. IM9￿8111195, whJuding fraud. ar8 Instan￿ of non¥¢ompllan¢e wlth18ws and regulallons. We design procedures in lim with our responsibilitie5, Outlined above. to dètèct matsrial misstslemenls in rospe¢t of Irregularit￿s. including fraud. The extent to whKh our procedures ar8 c8P8ble of detecting irregularittes. including fraud. is detailed ￿lOw. Based on our understanding of the ch8thabl8 company, we identified the principal risk$ of nonv¢ompliance with laws and rogulalions induding those that have a direct impad on the preparation of the financial statements and the extent to which nor￿cOmplIance mwht have ¥ material eifect on Ihè finandal statements. Audit performed induded dis¢ussion$ ￿th manag&mènt. review of board meetin9 minute5. lestong of journals, d&signing and performin9 audit procèdur*$ and tha1￿ng1Th￿ assumplicffls and jLKlgemènts made by managern9nl In relallon lo arxountlng gstkn8t&s. There are inherent limllallons in the audit procedures d&scri￿ abov8. We are less likety to become aware of instances of non-compli8n¢e hwlh 18ws and Tegulations th418￿ not d08ety related to evenl$ and transactions réfflèctèd in the fin8n¢ial statements. Also, the Tisk of not dèlè¢ting a material misstatement du8 lo fraud is higher than the risk of not detecting one resulling from error, as fRud May Invofve deliberate conc&almonl by, for exarnpk, forgery or Intentional misrepresentations. or through colluslon. A fvrther description of our respon$ibllrtlgs 1$ avallabk on the Financial Reporting Councl's webslle at.. https.'Il .frc.org.Uklauditorsresponsi￿l￿'a$. This d*$uiption forms part of our audilorfs r•port. REGIONAL DRIVING ASSESSMENT CENTRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF REGIONAL DRIVING ASSESSMENT CENTRE U8• of our report This report 1$ madg sc4ely lo the charlty's trustee5. as a l)Ddy, in accordance with part 4 of 1he Charities {Accotmls and Reports) Regulations 2008. Our audit work ha$ be8n undertaken $0 Ihat we might Slatè to tharitls Iruslees Iho$e matters we awe requlred to stale lo them in an auditor5. report and for no other purpose. To th8 fullest exlenl pemitt8d by law, we do not aecept or assume responsibility lo anyone Qthgr than the thaTity the charitys Iru$le¢$ as a body, for our audit work, for Ihis report. or for Ihè opinhins we have formed. Colm MeGrory FCA Isenlor Statutory Audltor) for and on behall of Ornlerod Rutter Umlted Charter¢d A¢¢ountant* ststytory Audltor The Oakley Kklderminster Road Drothich WorrEslershlre WR9 9AY Ornierod Rutter Limited is eligible for appointment as auditor of the ¢harfty by virtue of its eligibilty for appointment as audilor of a company Ltnder Section 1212 ofthe Compani98 Ad 2006. REGIONAL DRIVING ASSESSMENT CENTRE STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022 Unr•gtrict•d R•strlcl•d fund• funds 2022 2022 Totsl Unmtrlct•d R•$lri¢ted fvnd¥ lund$ 2021 2021 Total 2022 2021 Incomg and Qndo￿￿•Trts from: Donations and legacb9$ Incom¢ from tharitable aGINitses Investment in¢ome Other In￿Me 42,428 42.428 291.784 291.784 1,622.695 58 34,380 1,657,075 58 1,445.808 204 1.445,808 204 36.223 Totsl In¢om• 1,865.181 34,380 1,699,561 1,774,019 1,774,019 Ex ndknre on: Charitable admlles 1,645,214 47,680 1.693.094 1.366.677 15.990 1.382,667 Iltt in¢omel{txpend5tur•l for the Y￿rf Not mov•m•nt In fvnd8 19,987 13,5001 6,467 407.342 (15,990} 391.352 Fund bak3nce$ at 1 Apr￿ 2021 1,200.363 26,161 1,226,524 793.021 42.151 835,172 Fund balanc•• at 31 2022 1.220,330 12,661 1,232.991 1.2CQ,363 26,161 1.226,524 The Stat￿nI of financial actmties indudes al gain$ and los$e$ rgco9nlsed In the year. All irKome arKI expenditure derive from continulng a¢tMIi•$. Th8 statamant of financial activrbes 81s0 com￿leS with the rgqtl￿Ments lor an income and 8xpgndilure ￿￿ount under the CoMpan￿$A¢t 2CQ6. REGIONAL DRIVING ASSESSMENT CENTRE BALANCE SHEET ASAT31 MARCH 2022 2022 2021 No¢•¥ Fixed •$•ets Tangible assets 11 1,414,677 1,432,829 Curr•nt assets Debtors Cash at bank and in hand 12 129,549 785,161 551,294 4CQ,879 914.710 952.173 Cr•ditorn: amounts falling due wlthln one year 14 14B1,479) 1704.090) Net cuffenl ossets 433,231 248.083 Total •¥¥*ts le88 Gurrnnt IlabllStlo• 1,847,908 1,680.912 Crnditorg: amounts f¥lllng du• after mtsY• than one year 15 {614.917) {454,3881 as8•ts 1.232.991 1.226.524 Incom• fund$ Restricted fund5 Unrestrlcted funds 16 12.661 1.220.330 26.161 1,2CQ,363 1.232,991 1.226,524 REGIONAL DRIVING ASSESSMENT CENTRE BALANCE SHEET (CONTINUED) ASAT31 MARCH2022 The company is entitled lo Ihe exemption from th8 audit requir¢mgnt ¢ontsined in 5ec*ion 477 of the Compan￿5 A¢1 20CO, for the year ended 31 March 2022. though an oudil has been carried out under section 144 of the Charities A¢t2011. The Trustee5 aL*noYAedge thglr fespon$lbilitie$ lor ensurry that the th8rity keep8 a￿UntIng re￿r￿8 whlth comply with section 386 of Ihè Aet 8nd for preparing financial slal8m8nts which yive a true and falr of the Stale of affairs of tha company as at the end of the financial year and of hs incomiry resources and application of resources, induding Ils Income and expenditure. for the financial year in accordance wth Ihe iequiremenls of BectKJns 394 and 395 arKI whth otherwise compty with the ￿qu1￿ments of the Companl8s Ad 2006 relating to flnandal stalemenls. so far as apP1Kab￿ to the ojmpony. The m&mbers have not requirgd tha company to obtsin an 8udll of its finanaal stalemonts under the requirements of thè Companie$Act 2￿6. for the ygar in quesllon In accordance with secaion 476. These finanoal statamants have t4en p￿pared in aCc￿dance wlth the pro￿510n¥ 8pplicable to ¢omp8nles subject to the small companies regime. The finanaal statements ware appr¢)¥ed by the Trustèe8 on ... 1./.4g.(*r 2 o 12 ssell Trugt•• Company M9tstralityn number 05962393 -10- REGIONAL DRIVING ASSESSMENT CENTRE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022 2022 2021 Notes Cash fl¢)w8 from O￿V•11n9 activitl•s Cash generated from operations 243.870 239,899 Invesllng *¢dvltl•s Purchasè of tanglble fLxed assets Pfoceeds on disposal of tanglble fLKed assets Investment income recelved (30.2911 (18,174) 3,299 204 N•t cash u¥ed In Investlng actlvftl•$ {28,289) 114.671 Finan¢lng adlvltig5 Rtrpayment of bank ILian8 16B,701 37,574 N•t cash gen•rnt•d from financing *ctivitie* 168,701 37,574 Net in¢r•ths• In cash and c*$h •qulvalents 384,282 262.802 Cash and cash equivalents al beginning of year 400,879 138,077 ash and ￿¥h oqulval•nt4 at•nd of y••r 785,161 400,879 11 REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Ac¢ounting polici•s Charfty Infornmllon Regional Drrving Assessment Cèntre 1$ a privat& company Ilmlted by guarantèe incorporated in England and Wales. The registered officé is Patri1* Farm Bams, Meriden Road, Hampton-InwArden, Solihuu, B92 OLT. Unlted lQngdom. 1.1 Ac¢ountlng ¢omiention The financial statem•nts have bèon prepared in accordance with the charws governing d￿ument, the Companies Act 2(106 and "A¢¢ounting 8fKI Reporting by Charilies.. Statement of Recommèndèd Practice appli¢8ble to charflles prep8rSng their accounts in accordance wiéh the Finana81 Rewrting Standard appli¢able in the UK and Republic of Ireland IFRS 1021 (eifectwe 1 January 2019).. Tha ¢harity a Public 8on&fil Entlty as defined by FRS 102. The )Inanc4al statements are prepared in sterllng. ￿￿ch Is the fun¢ilonal currency of the chaiity. Monètary amounts in these financial statemerits ar8 round911 to Ihg nearest £. The financial $la1oments have been prepare(J undei the historical c05t convention. The prlndp* accounting pc•lioe$ adoptegni8ed al the fair value of the asset received or rgcgivable when there is reasonable assurance that the grant cOr￿lI10n5 will be mel and the granls will be [￿0￿9d. A grant that spetifies perfomance condiéions 15 recognised in income when th& perfomiance conditions are met. V¥here a grant does not spedfy perfomance eondrtions it is recognised in incomé vthen the proceeds are recelved or rec•lvab￿. A grant received before the recognrbon c¥tterla are satlsfied Is re¢ognlsed as liabil'ty. 12- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 A¢¢ounllng polkle• {Contlnued) 1.5 RKour¢os •xpended Llabilities are recognised a8 expendlbjfe as soon as there Is a Iggal OT (Xjnslw¢ti￿ obligation committi'ng the charfty to that expenditure, f( is probabty that a transfer of economic beneffts will be tequired in SettleTh￿￿t and the amount ol the obligation can be mtr8surgd reliably. Expendfture is accounted for on an ￿r￿al$ basis and has been das$ified under heading5 that aggregale all cost related to the category. Where ¢osl$ ¢annot be directly attribth8d to particular headings. Ihey have been allocated lo activities on a basis ￿181$18nt wtth the use of fesourceB. 1.8 Tanglbl• fixed •$$èts Assets costing £1,C()O or more a￿ ¢apit81isad as tangible fixed as$el$ and are carrfed at U)81 or valua￿n. net of depretyalion and any impaimienl1088e8. Depreciallon Is re￿gnIs•d so as to writ• off thg cost or va￿al￿ of assets less thelr re8idual Va￿e8 over their Usefijl Iwes on Ihe following bases= Leasehold propety Fixtures and ffillings Motor vehides over the lease tem 20°A on cost 25.10 on cost Th8 gain or loss arising on the disposal of an as5el 1$ delamiined as the difference bgtween the sale proceeds and the carrying value ofthe a$sel. and is recognised In the slat8menl of finartcial 8(AMt1￿. 1.7 Impalrni•nt of flx•d assets At aach reporting •nd datè, the chaTiiy re￿ewS Carrying amounts of it8 tangible assets to detem)ine whether there Is any indicab.on that Ihose as5e15 have suffered an impairment tr)ss. If any such Indi￿110n exists, th¢ r•coverable amount of the assat is eslim#led in ordèr to determine the extent of the impa1￿￿nI loss lil 8nyl. IA Calh 4nd ¢ash •quSvalents Cash and cash equivalerits In￿￿* cash in hand, deposrt$ held at call with banks, othgr short-temi liquid nvestr)ents wth original maturities of three months or kns, and bank OVOTdrafts. B¥nk overdrafts are shown ltrwn bovrowings In ojrrent lia1￿lIlies. 1.9 Financial In$trum•nts The charlty has ele¢tèd to apply the provlsions of Section 11 'Basic Financial Instruments, and Sectlon 12 'Other Financial Inslrumants Issue5. of FRS 102 10 all of its financial instruments. Financial instruments arn recognlsed in the tharity's balance sh8et when the c*arity be¢om8s party to the contractual provls*Jns of the inslwment. Financlal assets and liabil1￿.es are offse( with th9 nel arnounts pre$&nled in the financial statements. wh•n there is a logally enforceabkn right lo set off the recognised amounts and there is an intention lo settle on a nel basis or lo realisa tha asset and sèttle the ts'abilty simutianeoudy. 8a$k fiftanclalassets Baslc finaTrcial a$sel$, whi¢h indude debtors and cash and bank balan¢es, are initialty measurèd at Iransaction price induding transaction costs and are subsequentty carried at amortlsèd cost using the offective ￿terest method unless Iha arranggmenl conslitultrs a financing transadion, whtrrè Ihe transaction is measured at the pr85ont value of the fvlurè receipts discounted at a market rale of interest. Flnancial assets d8sslfied as receivable within one ye81 are not amortised. 13- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Accounting polici•s Icontlnwdl Baslc financlalllabllllles Basic finanrjal liabilitiès, including cfediéors and bank loans are inilialy recognised al IransactKJn price unless the airangement constltutes a financing IransactFon, wh8re Ihè debt Instrument is ffleasured at Ihe present value of the future payments diSc>junt￿ at a markel rale of Interest. Flnanclal liabiliti08 dassified a$ payable wilhin one year are not amortised. Debt in$lrumenl$ are subsequentty ¢arrfe*Y at amorN$ed &)$l, using Ihe effective interest rat• method. Trade ¢￿d￿￿$ are obligations lo pay for goods or services that have b8en acquired in the ordinary course of operations from sup￿rerS. Amounts payable are c4assifled as current liabilits'e$ rf payment is due Mthin on8 year tyr le$s. If not, they are presented a5 non-current liabilities. Trade credllors are rocognised inibally at tran8acllon prlcè and sub8equenlty measured at arnorfised cost using the effec￿.￿ interest method. 1.10 Employ•• b•n•llts The cost of any unused holKlay enlillem8nl is r8cxJgnisad in Ih? pgrlod In whlch the employee's seThryces recelved. 1.11 R•lSr•m•nt b•nofft* Payments to defined contribut￿n retirement bonefft schemes are charged a$ an expense a5 they fall ￿fj. Crltleal aeeountlng •stlmal•$ and judgwn•nts In the 8ppll¢8llon of the chartty's acc￿￿(ln9 p¢41cle8, th6 Tru8lees are r8quir8d to maka jud9ements. èstimatès and assumptions about the r8rrying amount of assets and liabiliti89 that arg nol ￿adlY apparent from other sources. The eslimale8 and associatéd assumptions are based on historical exptsrience and other fadors that are c•nsidered to be refevant. A￿al results may differ from lh￿8 esttmate$. Tho estimats8 arKI underlying assunwtions are reviewed on an ongoing basls. Revi510ns to a0￿untIng eslimales are recognised in the period in which the estimate is reMs8d wh8ré thè revision affects that period, or in Ihe per*)d of the revision and future periods W￿re the revision affects kn)Ih current and futu pariods. Donatlons and l•ga¢le$ 21J22 2021 Donations atml glfts Govemment grants 305 42.123 151 291.633 42.428 291,784 14- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANc￿L STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 In¢ome from ¢harftabl• a¢tivitiè• 2022 2021 Grants and contracts Assessments and cou1898 Drfvlng lessons 1.438.484 1.232,427 209,147 213.381 1,857,075 1.44S,808 Analysis by lurhy Unrestricted fvnd8 Restricted fjJnds 1.622,695 1,445.808 34,380 1.657,075 1,445,808 Inv•slJn•nt incom• 2022 2021 Interest receivable 204 Oth•T income 2022 2021 Proceeds from salo of Drive Mobilty vehicl&s 36.223 15- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS {coKfiNUED) FOR THE YEAR ENDED 31 MARCH 2022 Charllable a¢llvltl•8 2022 2021 Staff costs Vèhlcle ¢x*sts Relatéd costs Training Loss on disposal ol motor vehicle5 Bad debts In$uTance Irrecoverable VAT Oc¢upalional Iharapy 1.106.093 153,731 20.926 973.598 73,466 892 1,110 3.299 5C() 36,295 35.890 3,558 16,457 1.346.449 1.089.160 Share of support costs {see note 81 Share of governance ¢osts (see note 8) 325,249 21,396 271.495 22.012 1,693.094 1.382.&87 Analysis by lund Unieslrtctsd funds R881dcted fijnds 1.645,214 1.386.677 47,880 15.990 1,693.094 1.382.007 16- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Support Support Gov•manct 2022Support ¢0815 Governance ¢osts 2021 re¢lation Property costs Room hire Telephone. postage and stationery rr costs and equipment rental Repairs and r8newals Advfrrtlsing Sundry expenses Bank charges 46,499 150,005 {1CQ) 46.499 150,005 1100> 46.380 130.516 1,394 46.380 130.516 1,394 38,964 30,615 30,615 52,271 8,072 336 11.199 18,003 52.271 8,072 336 11,199 18,003 28,784 8.393 1,486 13,895 10,052 28,784 8.393 1.486 13.895 10,052 Accountancy fees Legal and professitinal feas HR support 15,740 15.740 20,812 20,812 4.456 1,2 4,456 1,200 1,200 1.200 325.249 21,396 346,645 271,495 22,012 293,507 Analysed b8ts¥een Chadlabk activities 325,249 21,3 346.645 271.495 22,012 293.507 All Support costs are recharged lo the org8nlsatlon$ $lngle charitablè aeti**ity in recognition of thè use of the support fadlllies lo the aclivity- Governaneo Costs Indudes payments to Ihg auditor5 as detailed in note 10. Audltorf¥ remUnera￿On The analysis of auditorfs remuneraknon is as f¢ll¢JWS'. Fees payable to th• auditorn: 2022 2021 Audit of the annual accounts 4,625 4,500 17- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 10 Employees Numb•r of •mployws The average monthty number ofempkiy8e$ during tho year was.. 2022 Number 2021 Number 40 39 Empwment costs 2022 2021 Wagg$ and salaii&$ Social security costs Other pension ¢osls 1.￿5.932 82,925 17,236 883,315 70,1 20.087 1.1C6,093 973.598 Thor¢ ￿re no •mpbyo0s Who￿ annual remuneral￿n was £60,000 or more. 11 T4ngibl• fix•d wets L#￿hOld and 1loloTw￿Ie8 Iittkn Tot*l Cost At 1 April 2021 Add6tlon8 Disposals 1.389.171 156.169 11.491 90,1221 36.126 18,800 1,581,466 30,291 19].122} Al 31 March 2L)22 1.389.171 77.538 54.926 1,521.635 D•preciation and impairnmnt Al 1 April 2021 D¢preciation char￿￿ in the y•ar ElirTMnated in respect of disposals 14,032 14,032 111,720 20,684 (88,1781 22.885 11.783 148,637 46.499 188.178) Al 31 March 2022 28,064 44,226 34,868 106.958 Carylng amount Al 31 March 2022 1,381,107 33.312 20,258 1.414.877 At 31 March 2021 1,375,139 13.241 1,432,829 18- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 12 Debto 2022 2021 Amounts falling du• wlthin one year: Trade debtors Other debltsrs Prepaymènts and accwed inrthne 66.914 4.327 137.113 335,875 78,306 129,549 551,294 13 Loan$ •nd overdra 2022 2021 Bank loans 658,275 487,574 Payable within one year Payable after one year 41.758 614,517 33,186 454,388 The long-temi loans are secured by fixed charges over tha land and buildirvJs al PalrKk Fami Barns, Meriden Road, Hamplon-lTrArden, Solihull, England, B92 OLT. 14 Cr9dltors: amounts lalllng due wllhin one y•ar 2022 2Q21 Nole# Bank hJan$ Other laxab.on and $wo15ecurity Trade Creditors Other ¢redilors A¢cwals and deferred income 13 41.758 27.911 32,541 339.355 39,914 33,186 24,633 88.697 569,332 10,242 481.479 704,090 15 Cr•dit•rn: amounts tslllng du• after morn than on• ￿*r 2022 2021 Mot•$ Bank loans Other ¢redr(￿S 13 614,617 400 454,388 614,917 454,388 19- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 16 Rwtrl¢tsd fund• The In￿Me funds of the charty indude restrict6d funds comprisin9 tho follovlng unexpended balan￿ of donations and grants held on trust for specific pufF￿ses.. Movement in funds Incomlnq R88oure•# 8thc• at resourc•6 •xp#nd•d 31 Balancè ot Rooyr¢•* 1 Aprfl 2020 •xp•nd•d 1 Aprll 2021 DFT Project ma￿heSter Grant DFf Hubs DM Edu¢allono1 Coursos 2.623 39.528 12,6231 {13.367) 26.161 (13.500) 110,380) 124,000) 12.661 10.380 24.000 42,151 115.9901 26,161 34,380 147.8801 12,661 Thg m￿choS1Or grant fvndlng Is to be utlllsed for t￿ provlsion of traifiir￿ new MOM￿￿5 of Staff and the aequisition of a pmmisès 8nd new vehicles. The Staff and training costs were ￿pens•d in previous periods and tha assets pur¢has$d were rapitalised in accordance with standard acGounOng pollcbes and are being depredaled. The above expènditure in this financial year rdales lo depreciation of ltrh)sè a8S8ts and the rt51ricted lund carried fO￿ard is the net book value of those assels. 17 Anatysi$ of net issets between funds Unrestri¢tsd Restricted fundB fundB 2022 2022 Total unrestrict￿ Restricted funds funds 2021 2021 Total 2022 2021 Furbj balances 8131 March 2022 are represented by.. Tanglblè assat$ Currenl a$s*tsllllabllllknsl Long tern liabilrb95 1,402,016 433.231 (814.91n 12,661 1,414,677 1.406,868 433,231 248,083 {614.917) (454.3881 26,161 1.432,829 248,083 {454,3881 1,220.330 12,661 1,232.991 1,200,363 28,181 1,226,524 18 Opèrntlng 1•41• ¢ommltm•nts Al the r￿orting end date the chaity had outslandlng commbtments lor future minimum ￿$¢ payments undor non-cancelablè operating leases, whith fall due as folk)w5'. 2022 2021 thin one year Between b¥0 and llve years In over fi¥p years 84,140 276.167 1,229,831 60,448 199.031 1.270.248 1,5￿.138 1,529.727 20- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2022 19 R•lated ￿rtY tr•nsaelitin8 R•mun9rntlon ol key manag•mont pwrnonn•l 1022 2021 Aggre9ate wnpensaliot) 170,012 187.576 The following persons are Lxnsldered to be members of key management personnel a$ at 31st March 2022: Sean B8rratt Steve Dent Clarè Jon&s Amy Leikllngton Trnnsa¢llon$ rolatsd partt•8 Durfng the year the chartty enlgred into the following transadions with ￿lated parties.. S•r¥I￿* rgcelved 2022 Exp•n5es ￿Y•blo 2021 2021 2021 Twstees Othèr rèla18d parties 50 22 7.680 7,680 22 Debbie Barnett, the spouse of Colin Bamett whg wos a Iruylee in the prlor year, rrfovldgs professio Services to Regional Drmllg Assessment Cenlre. Debbie Barnett wa5 d8$$ified as an other related party in 2021 whero £7,680 was paid for these yervi¢es. Debbie Bamett is no longer ¢bg¥sffied as an olhef relat paty. £50 (2021.. £niO was paid to G Russell, a trustee, for expèn888 reSmbursed. £n1112￿21.. £22) was paid to R Heap. a trustee, for expenses reimbursed. No othertru$t•es ￿&Ved any remunerAtion or benefrts dudng the year (2021: £nlD. 21 REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 20 C•8h y•n•ratsd from oporauons 2022 2021 Surplus for the year 6.467 391.352 Adjustments for.. Investment irKom8 r8cognlsed in slatèmènl of financial actNities Deprecialion and impairm8nl of tangible fixed asse18 1581 46.499 12041 48.380 Movements in wothng capital.. DeueaSe1{i￿rease} in debtors (De¢rease)fincrease (n creditors 421,745 (230,7831 1458.8661 261.257 Ca¥h Bener•ted from op•rntloM 243,870 239.899 21 Analy8ls of chang•* in net fUnd￿{d•bIl At l Aixll 2021 Cash 110*7At 31 March 2022 Cash al bank and in hand 400.879 384,282 785,161 Loans falling due within onè year Loans falling due after mora than one year 133.1861 1454,3881 18,5721 1160,129) 141,758) 1614,51n 86.695) 215.581 128.886 -22- Charity registratlon number 1122214 Company r¢gi¥tration numb•r 06962393 IEngFand and Wal•¥} REGIONAL DRIVING ASSESSMENT CENTRE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 REGIONAL DRIVING ASSESSMENT CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Tru*i••s Mr P McCormi¢ MrMNSrnith Mr G Russell Mr P Seedhouse MrA M Chishti M6 K B Forb9$ MrREHeap S•erntary Mr S M Barratt Charlty number 1122214 Coryi•ny numb•r 05962393 R•ght•rnd offlc• Patrick Fann Bam8 Merkjen Road Hampton-InArdon Solihull Unlted Kingdom 892 OLT Auditor Ormerod Rutt•r ￿rnited The Oakley Klddenninster Road Droiiwich Worce8lershire IM19 9AY REGIONAL DRIVING ASSESSMENT CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2022 The Trustses present the￿ annual report and financial $latemerts for the year endgd 31 March 2￿￿2. The fmawal staloments have b•¢n prepared in acrLJrdance vAth the alxounllng polirAes 98t out In note 1 to the financial statements and wrth the charty's goveming d0￿Ment, the Compani•$ Act 2006 and "Accounting and Reporting by Charlties.. Stalèmènl of Recommended Pradice applrAble to c*arilies preparirvJ their accounts in aceordance with the Financial Reporbng Standard ¥ppli¢able in Ihe UK and Rewbli¢ ol Irg18nd IFRS 102) leff8Ctiv8 1 January 2019)" The charity also trades under the name RDAC. 0bjèctlv￿ •nd •¢tlvltles Pollcl•s and obJe¢tlve• The charity's activities and seNces are summaris8d in its Mis8t(x) Statement. i.e. lo help obJer people and people whh dl$abS1ill¢s lo achieve a better quality of lifv by helplng them lo maintain or athleve Independent mobility as drivers 8nd passengers. Our primary funcbon 1$ driving assessment Our aim is lo offei practul adMc8 on fftnèss to drive. equipment and adaptauons, and relralnlng whid) wrll ena￿9 peO￿e lo drive safely and comfrxtab￿. The Tru8tees have paid dug rggard to g(Idan¢e Issued by the Charity Commis8lon In deciding what activllle8 the ch8iHy should undertake. Achievem•nts and p•rforn)an¢g Rovi•w of actiyltles The R8glonal Drtuiftg Assessment C8ntr8 {RDACI Is one ol the 20 cenlres acros$ the UK accredited by Driving Mobllty ff)Ml lo help the efderty and disabled people achieve independent mobility- The ¢*arty was 8Stabll$hed in 20Cfj and Started trading in 2007. Hav￿9 originalty been based In Birmingham. in March 2020, our Head Office farAlity moved to purposè-built 8ttommodation in Hampton in Ardon, Sdlhull. We operate satsllite centre$ in Manchester and Oxlord and curre1￿ have 12 outreach serv￿5 at various locations throughout the ￿st 8nd East MM*ands. Greater Manchester. Lancashir8. Humb8rsid•, and the East Riding. Achiovem•nts As for many business8s in many s•thrs, 202041 had bfr8n a chalthjlng y&ar fr¥r RDAC due to the Covid pandemic. H¢)wever, 2021f22 was the start 01 a new era for RDAC wth Sean B8rratt bècoming Ihe now Chlef ExecutNe Officer fofiowing the retirement of Coln Bamett. A new Management T&am was In pla￿ and as a ￿SuIt of continued support from The Department for Tran5POrt, along with tha hard work and dediGalion from our ieam. RDAC cyjmmencad 2021122 In a stable posilvjn. It was a testament to all staff al RDAC, who were required to adapt to op8ratiAg wrth new pr¢xeduros, s￿nifiCan1 levels of PPE a$ w911 as hlgh levels of anxiety and concern that remalned around Cowd. that Ihe year began slrongty. Despite the reducè(I number of referrals recewed from DVLA. th¥ ltram manag8d the bad(10g of dienls and Incr8as8d NHS referrals subst8nlialty. Referral leveL8 in genwal ramained strong thr{M￿hOth thé year and RDAC met all larg81$ by the end of March 2022. Given the ongoSng ¢haM&ng8s, this was a ￿markable ac￿evement and was only achieved through the dedieation of al staff. Throughoul the ye8r, wo wero con￿nU*r￿ affected by the origoing Covid srtuallon. A signifi¢ant number of staff required time off due to posth& Covid lest3 and cllent cAn￿lIationS were hlgh throughwt th8 yaar a$ irrfedion rates ebbad and REGIONAL DRIVING ASSESSMENT CENTRE CONTENTS Pag• TN8lees' report Indgpendenl auditorfs raport Statement of finantial activities Balonce sheet 9-10 Slalement of cash flows 11 Notes to the ffinanrial statèments 12-22 REGIONAL DRIVING ASSESSMENT CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Dudng the ye8r, we launched the RDAC Driwng School In Manchester and Sollhuu. This pwdes post a55essment tUit￿n and familiarisa*'on sessions and en$u￿$ a mor? complete seMc4 for clents. The year also saw the start of the Powor8d ￿￿elChair and Mobilrty S¢ooler assessment s8Nc& wlth equipment being proGui8d and staff training lakn'ng pLg¢9. Throughout th9 y90r. RDAC Staff partklpated in 8 large number of events and exhib￿on8. many tsth'll MTiual. in order lo promote and develop our service5. These offered excel￿nt CPD opportunities across all disclpllnas. A further 4 members of staff were successful in achiewng their academic qUBlificalion ift Driwng Ass85smenl and Ould(xir Mobihty, a course delivered by Driving Mobility arffl Oxford Brooke8 Unlversity. RDAC 8180 Ptayed an instrumerrtal part in all Drivlng Mobllmy acuvllles, provNJing a board member. tutors lor the Oxford Brookes course. working group m&mbers as well 85 hosting the rnajority of nat￿n81 Driving Mobility event5 at our Head Office. This was recognised fomally at the annual conference ond awards •vènl, where Sean Barratt collected an award on behalf of RDAC, lor th8 centre pmviding the grgate$l COntr￿lI0n to Ihe ongoing success irf OIMNJ Mo￿lty. Achlevements.. >Year Plan The following sets out RDAC'S progregs th1$ year against SP8cific obj8ctlw$ in it8 >year plan. Ob￿ctIve 1. A¢¢reditation. facilitiH and proc•du New permanent premlses secajred for the Northampton outre8¢h staff training and developm￿1 plan introdLKgd Accreditalion standards maintained I current pollcios updalg¢J Apprai8als for all staff carried out 88 requlred ObJe¢llve 2. Trustees Twslee re¢rultmenl plan ¢on8ldered R•gLtsr trust¢e meetings and inNxJlvement in RDAC and DM gVgnt$ Obl•¢tlvo & SyBtem¥ and tary9ts Intèmal and ¢xlernal largels achieved. The new IDM) business system 18 now Ili*E. and training has rJ)mmeb)ced In order lo impl8m8nt li as a default CRM system. 0￿ClI¥9 4. Expanslon The new Head OITKe and Assessmant C8ntr8 in Hampton In Arden has allowed us to expand $ervK$8 for thè Midlands and diversty assessment types. It has also meant there Is space for new s¢Mces and conferenc8 room whth is wd8ty usad for both RDAC and Driving Mobility ac*Mti9S. ObJe¢llve 5. Communlcatlon We have continued wilh thé bulletins wthin RDAC and through Dri￿ng Mobiljty. Use of the markeling services pfovid8d by DM has enablet1 us to Improve our Msibikty and presence. We continue to make use ol Facebook and Twitler whth hel)s lo promote our service and to contlnue to &xpand our referrer base. We provk1e Infornialion on the websile 8pecifi¢alty aimed at the NHS sector who now provRle over 50% ol referral¥ lo the RDAC. ObJe¢ttv• 8. Flnanc• Funding remains strong allowing forfijture deveJopm8nt a¢*Mty to taka plac•. sUc￿s1u1 bKls for additior￿ funding have allowed projects such as the DrOvSng Sthool and HUBS programme to prcgre5S. Fln#nclAI r•vl•w R•g•r¥es policy Reseryes were used for the building of the naw Hèad Offw. We now aim to grow our re$ew once rMre over the coming years. REGIONAL DRIVING ASSESSMENT CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CO￿rINUED1 FOR THE YEAR ENDED 31 MARCH 2022 Plans for the fu￿re This forthcoming year will onc8 agaln be very thallenging due mostly lo the ronlinuing impact of Covld and Increasing costs. Our WTn3ry focus during the year wlll be lo maximise the numbaf of assessments completed by year end, we do not antbtypate further expansion in lem)s of n8w centres or outreaches. We do however intend lo continuo lo Increase assè$$ment acliwty in existing local￿ns. specth¢alty around assessment dlversrf￿aIIon. ￿ also intend lo conllnue lo Qxpand the RDAC Dri¥Ong Schrxl during the nexl year. Over the coming year, we intend lo work collaborativ•ty with all stakeholders, trustees. manager8, 8nd staff of RDAC and look fomard to ensuring the best outcomes for Ouf dients and our stsff. The charfty is curr8ntty in ongoing o)mmunicalion with HMRC reggrding the income an(J VAT recovery on costs. The d)artty registered for VAT during the perfod and processed VAT rotums rasulling in an In￿¥1 VAT iecovery. Thi5 retum was ¢alculatad a55uming that all input VAT is recoverable, 8$ RDAC is now VAT registerèd and has some income 5tream$ outside the scope of VAT, a rèstriction on the recovery of VAT has teen implgmented. The Trustees are still attempllng lo iniiiate discJJssion with HMRC to obtain some d8rMy and agi8emenl but feel that li is prudent to kave this potenti81 liability within the finanEi#l slatèments and w511 continue to liaise wlh HMRC to at an agreement regardkng future treatment. Structure. gov•m•nc• and M￿89•m•nt Oovwnlng docum•nt The charity i$ Control￿ by ts govemlng doojment. a deed of trust, and constitutes a limited ￿mpOr￿. Ilmlied by guarantsè, as defined by the Companies Act 2000. Th& Trustees. who are also the dlrectors fcff Ihe purpose of Company law. and who served duiing the year were.. Mr P Mccormick Mr M N Smiih Mr G Russell Mr P Seedhouse MrA M Chishti MsKBFoth5 MrREHeap Method of appolnlmgnt ￿ elo¢tlon of Tru5ts0s Th• Trusteas are elected at the annual general meellng and subject to rðtion al eath subsequent Annual Gerwal Meeting. The directors of the company are also the d)arity twstees for the purposgs of company law. and serve os rnembers of the Managemgnt CornrThttee. Those who sgNed during th& yèar aro shown in th& legal and admini$trative delail$. All membars of the Management Commlttge give their time voluntarity and TeceNe no b•neffts from thè ¢havOlabl ompany apart from expenses reclaimed as disthsed In the notes to the accounts. We recfult through wor&of-mouih arKI by dirad approach to pwilè who have skMI8 that we require. In accordance wth our Memorandum and Artkles ofAssouation member8 are nominated and èleded al ouiAnnual General Meetirvj. We can also ¢cwpt members throughout the year. Ory#nls•tlonal structurt and decl$lon maklng The organl88tion is njn by the Board Truslg&$. The Chief Executi￿ IS•an Barratt). S￿)F￿)rtèd by the Senior Managemgnt T•am. is r8sponsit4e lo Ihe Twstèès. Poll¢lg¥ adoptgd forth• h)du¢¥on and tralnlng of TTu•ts•* The Trusteas in conjunction with the CEO have now produced 8n updated induclion 8nd training polcy which requires the Chair of the Tru8teès and the RDAC management team lo ensure the indudion process is carried out effe¢llvely. REGIONAL DRIVING ASSESSMENT CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Statsm•nt of Tru8t••J' responslbllltles The Trustees. who are also the director5 of Reg￿)￿ Drfvln9As8oss￿nt Centre for th8 purpose of ¢offwany IWH, are rg$ponslble foi preparing the Truslees. Report and the finan¢fal statements in accordance wlh applicable law and Unrted kn'n9dom Accounting Stsndards (United Kingdom GeneiallyAccepted Accountlng Pract￿). Company Law requires the Trustees to prepare finanrA?13tatemenls fot each finanaal ygar which give a tru& and fair v*w of the stale of affalrs of the chanty and of the incoming resources and application of resources. induding income and expeThJitura. of the tharhable com￿nY for that year. In preparing thesg 1)nandal slalements, the Twstees are requir8d lo.. - selecl suitable ac0)￿ting policie5 and ihen apply them conslstenty: - obseNe the methods and prfnclpjès In the Charrties SORP,. - maké judgèmènts and estimates that ar• roa$on¥ble and pwdent, - state whether applicab18 UK A￿ountIng Standards have been folk7wed. Sublect to any material departures dL8cbsed and explakned in the financial $t8temenls.' and Ffepare Ihe financtal $tatgm&nl8 on the gtsing concem ba&s unl•ss il 1$ inappropriate to presume that the charity will continue in op&ralion. The Trustees are respDllsible for keeplng adequate accounting ré¢ords that di$doye with reasonable a¢curacy at any tima the ffinancial position of the tharity and anable tham to ansure that ihe financial stal&m&nts comply with the Companiès Acl 20￿. They are also responsible for $afeguardlng the a55ets of th• Charity and hence toking rgason8ble Steps for thè prevenllon and detection of fraud and other irregl￿arities. Dls¢lo8urn of Inforn)allon to •udltor Each of the Trustèes has confirmed that thère is no inkrfmallon of which they are aware whith relevant to the audit. but of whicj) the audrtor is unaware. They have fvrther confirmed that they have taken appropriate steps to idènltfy suth relevant infonnation and lo astabll$h thal1he auditor 15 aware of such Infom)&tion. The Trustees. report was approv￿ by th$ BoaTd of Trustses. Russèll Trustee 162 REGIONAL DRIVING ASSESSMENT CENTRE INDEPENDENT AUDrroR'S REPORT TO THE TRUSTEES OF REGIONAL DRIVING ASSESSMENT CENTRE OplnloTh We have audited the financlgl slatements of RÈgion81 Driving Asses8menl Centre {Ihg 'tharity'l for Ihg year ended 31 March 2022 whith comprise the statement of financial ad1vi￿8$. the balarKe sheet, the statement ol (a$h ti and the notes to Ihe finarKial slalem•nts, induding a summary of significant a(£ountin9 poliaes. The fin8naal reporting framework that has been applied In their preparation is applkable law #nd United lQngdom A￿)untIng andards, induding FlnancAal Reptsrtlng Stsndard 102 The Fin8nual Repo￿n9 Stsnd8nl applicable up fh8 UK 4nd RopubliG of Ireland Iuniied Kingdom Generally Accepted A¢￿untIng PraCt￿e). In our oynlon, the financial $latsments= give o true and fair Mgw of Ihe slate ol the tharitabkn companls affairs as at 31 Marcl) 2022 and of its incoming r•sources and application ol resources, lor the year then ended,. have been propoyly prapared in accordan￿ wilh Unkted Klngdom Generally Accepted Accounling Practice,. nd have been prepared in accordance wNh the requirements of1he Companie$ Act 2006. Bisls for oplnlon We conducied our audit In accordan￿ with Inlemabonal Stsndard5 C￿ Auditing {UK) 11&48 (UK)) and 8ppli¢abk law. Our msponsibilrknes under those standards are lurther described in the AudIt0￿S r9sponsibililies for th& audlt ol the statem&nts section of our report. We are independent of the charity in accordance with the elhi¢81 reqU1￿MentS that are relevant to Lxjr audit of the financial statements in the UK. wlduding the FRC'S Ethlcal standard. and we have fulfiued our other elhi¢al rèsponsibilit￿$ In accordan¢e with Ihese requlremenls. We believe that the audit e￿dence we have obtaingj 16 suffident and appropriate to provvJ8 a basi5 for our OpIn￿n. Contlwlom relallng to golng con¢•m In aLKliting the financial 5ts1ements, we have c￿n¢lUded that the Trustees, u$8 of the g¢yng concern basi$ of ac¢ounling in the preparation of Ihg financial statements Is appropriale. Based on the work we have perfomied. we have not identified any material uncertalnlies r81ating to events or condibons that, individually OT cdlectively, may cast ￿gnIficant doubt on Ihe Charity's ablity to eontinue as a going )ncem for a perbod of al least ￿1ve months from when the finanual ¥lalemenls are authorised for issue. Our iesponsibilities and the responsibilities of the Twstees with respect lo going ¢on¢wn are dtrscrlbgd in the ielèvanl sections of this report. Oth•r inforniatlon The other inforn8tion comprises the Infomatlon induded in the annugl report other than Iho flnanclal statements and our auditorfs report thereon. The Truslees arg r9sponsiNe for the other information contained within the annual rgport. Chjr opinion on Ihg finanaal slatements does not cover the other Infomation and we do not expres$ any fom of assurance concluslon Ihereon. Our Tesponsibilty 18 lo read the other infomiatlon and. in doing $0, eonsidar whether the olher information is malgrially inconsislenl with th8 financial slalements or our knol￿edge obtained In the Cour￿ of th& audit, or otherwis8 appears to be materially misstated. If w8 Identlfy SLKh material inconslsl&ncl&s or apparenl material misstaiements, we are required to delermlne whelher this gives riw to a material rnisststement in the financial ststemenls Ihemsefves. 11, bas8d on the work wè have performed, we Condude that thère 1$ a material mi88tstèmént ofthis other InfomatKJn. we are required lo roportthgl la￿. We have nothing lo reptsrt in this ragard. Matt•rn on w• ar• required to rnport by •xc•plion We have nothing to report in regFXt of the following matters in ralation lo wlith thg Charities (Accounts and Reports) Regulallons 2(K)8 require us to f8POrt to you il, in ow opinion.. the informaiion given in the financial statements k% ineonsistent in any malarial respect with the Trusteg$' r8port-, or sufficiant accounting records havg not been kept,. or the finar￿la1 statements are not in agreement wllh the ar￿UntIng rttcords.. or we have not received all the infomiation and explanations wè réqulre our audil. REGIONAL DRIVING ASSESSMENT CENTRE INDEPENDEKf AUDITOR'S REPORT (CONTINUED TO THE TRUSTEES OF REGIONAL DRIVING ASSESSMENT CENTRE R•8ponslbllitl•s of Th A8 explalned more ffijlty in the stal¢ment of Trusteès. responsibilities, th8 Trusteès. who 8Te alyo the directors of the charity for the purpo$g of ￿MpanY law, are responsible for the preparation of th& flnancial slalements and for being salisfied Ihat they gwe a truè and fair view. and for such intemal control as ths Trustees determine is necessary lo enable the preparation of finan￿31 8t8lements that are free from materlal mls$tslemenl, whelher du8 to fraud or ermr. In preparing th& financlal statements. the TnJslee$ ar& responsible for assessing the chaity's abbllty lo continue as a going c￿ncern. disdoslng, as applicable, matters related to going concem and using the gO￿g concam basis of a¢(*unling unless the Tru$t69S glther Intend lo I￿uld81e the chaTitabFfi company or lo cease operallons. N have no ￿alIStIC altemalwe bLrt to do $0. Auditorfs rnsponslbllltl•s for th• audrt of tho financial •tat•ments We have been appointed as auditor under se¢tlon 144 of the charit￿6 A¢A 2011 and rewrt In ac&)rdance wrfh the Ad and relevant regulations made or haNin9 effect Ihereunder. Our objective5 are to obtain raasonab￿ as$ur•n¢* abo￿ whether the financial statsments as a whole are free from material misstatement. wwher due lo fraud or error. and to Issue an auditorfs rèport that indudos our opinion. Roasonable assuranc• is a high Iwel of assurance but is not a guaranteg Ihal an audit conducted in aC￿)r{lance with ISAS (UK) will a￿thYS d8tect 8 malÈri¥l misstatement when it exists. Misstatements can arise from fraud or error and a￿ ¢ons*Jer¢d m8teri81 rf, Indlwdualty or in the aggregata, they could reasonably be expo¢t8d lo Influènce th& ￿nOMiC d8cision$ of users taken cffl the basis of the￿ finandal statements. IM9￿8111195, whJuding fraud. ar8 Instan￿ of non¥¢ompllan¢e wlth18ws and regulallons. We design procedures in lim with our responsibilitie5, Outlined above. to dètèct matsrial misstslemenls in rospe¢t of Irregularit￿s. including fraud. The extent to whKh our procedures ar8 c8P8ble of detecting irregularittes. including fraud. is detailed ￿lOw. Based on our understanding of the ch8thabl8 company, we identified the principal risk$ of nonv¢ompliance with laws and rogulalions induding those that have a direct impad on the preparation of the financial statements and the extent to which nor￿cOmplIance mwht have ¥ material eifect on Ihè finandal statements. Audit performed induded dis¢ussion$ ￿th manag&mènt. review of board meetin9 minute5. lestong of journals, d&signing and performin9 audit procèdur*$ and tha1￿ng1Th￿ assumplicffls and jLKlgemènts made by managern9nl In relallon lo arxountlng gstkn8t&s. There are inherent limllallons in the audit procedures d&scri￿ abov8. We are less likety to become aware of instances of non-compli8n¢e hwlh 18ws and Tegulations th418￿ not d08ety related to evenl$ and transactions réfflèctèd in the fin8n¢ial statements. Also, the Tisk of not dèlè¢ting a material misstatement du8 lo fraud is higher than the risk of not detecting one resulling from error, as fRud May Invofve deliberate conc&almonl by, for exarnpk, forgery or Intentional misrepresentations. or through colluslon. A fvrther description of our respon$ibllrtlgs 1$ avallabk on the Financial Reporting Councl's webslle at.. https.'Il .frc.org.Uklauditorsresponsi￿l￿'a$. This d*$uiption forms part of our audilorfs r•port. REGIONAL DRIVING ASSESSMENT CENTRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF REGIONAL DRIVING ASSESSMENT CENTRE U8• of our report This report 1$ madg sc4ely lo the charlty's trustee5. as a l)Ddy, in accordance with part 4 of 1he Charities {Accotmls and Reports) Regulations 2008. Our audit work ha$ be8n undertaken $0 Ihat we might Slatè to tharitls Iruslees Iho$e matters we awe requlred to stale lo them in an auditor5. report and for no other purpose. To th8 fullest exlenl pemitt8d by law, we do not aecept or assume responsibility lo anyone Qthgr than the thaTity the charitys Iru$le¢$ as a body, for our audit work, for Ihis report. or for Ihè opinhins we have formed. Colm MeGrory FCA Isenlor Statutory Audltor) for and on behall of Ornlerod Rutter Umlted Charter¢d A¢¢ountant* ststytory Audltor The Oakley Kklderminster Road Drothich WorrEslershlre WR9 9AY Ornierod Rutter Limited is eligible for appointment as auditor of the ¢harfty by virtue of its eligibilty for appointment as audilor of a company Ltnder Section 1212 ofthe Compani98 Ad 2006. REGIONAL DRIVING ASSESSMENT CENTRE STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022 Unr•gtrict•d R•strlcl•d fund• funds 2022 2022 Totsl Unmtrlct•d R•$lri¢ted fvnd¥ lund$ 2021 2021 Total 2022 2021 Incomg and Qndo￿￿•Trts from: Donations and legacb9$ Incom¢ from tharitable aGINitses Investment in¢ome Other In￿Me 42,428 42.428 291.784 291.784 1,622.695 58 34,380 1,657,075 58 1,445.808 204 1.445,808 204 36.223 Totsl In¢om• 1,865.181 34,380 1,699,561 1,774,019 1,774,019 Ex ndknre on: Charitable admlles 1,645,214 47,680 1.693.094 1.366.677 15.990 1.382,667 Iltt in¢omel{txpend5tur•l for the Y￿rf Not mov•m•nt In fvnd8 19,987 13,5001 6,467 407.342 (15,990} 391.352 Fund bak3nce$ at 1 Apr￿ 2021 1,200.363 26,161 1,226,524 793.021 42.151 835,172 Fund balanc•• at 31 2022 1.220,330 12,661 1,232.991 1.2CQ,363 26,161 1.226,524 The Stat￿nI of financial actmties indudes al gain$ and los$e$ rgco9nlsed In the year. All irKome arKI expenditure derive from continulng a¢tMIi•$. Th8 statamant of financial activrbes 81s0 com￿leS with the rgqtl￿Ments lor an income and 8xpgndilure ￿￿ount under the CoMpan￿$A¢t 2CQ6. REGIONAL DRIVING ASSESSMENT CENTRE BALANCE SHEET ASAT31 MARCH 2022 2022 2021 No¢•¥ Fixed •$•ets Tangible assets 11 1,414,677 1,432,829 Curr•nt assets Debtors Cash at bank and in hand 12 129,549 785,161 551,294 4CQ,879 914.710 952.173 Cr•ditorn: amounts falling due wlthln one year 14 14B1,479) 1704.090) Net cuffenl ossets 433,231 248.083 Total •¥¥*ts le88 Gurrnnt IlabllStlo• 1,847,908 1,680.912 Crnditorg: amounts f¥lllng du• after mtsY• than one year 15 {614.917) {454,3881 as8•ts 1.232.991 1.226.524 Incom• fund$ Restricted fund5 Unrestrlcted funds 16 12.661 1.220.330 26.161 1,2CQ,363 1.232,991 1.226,524 REGIONAL DRIVING ASSESSMENT CENTRE BALANCE SHEET (CONTINUED) ASAT31 MARCH2022 The company is entitled lo Ihe exemption from th8 audit requir¢mgnt ¢ontsined in 5ec*ion 477 of the Compan￿5 A¢1 20CO, for the year ended 31 March 2022. though an oudil has been carried out under section 144 of the Charities A¢t2011. The Trustee5 aL*noYAedge thglr fespon$lbilitie$ lor ensurry that the th8rity keep8 a￿UntIng re￿r￿8 whlth comply with section 386 of Ihè Aet 8nd for preparing financial slal8m8nts which yive a true and falr of the Stale of affairs of tha company as at the end of the financial year and of hs incomiry resources and application of resources, induding Ils Income and expenditure. for the financial year in accordance wth Ihe iequiremenls of BectKJns 394 and 395 arKI whth otherwise compty with the ￿qu1￿ments of the Companl8s Ad 2006 relating to flnandal stalemenls. so far as apP1Kab￿ to the ojmpony. The m&mbers have not requirgd tha company to obtsin an 8udll of its finanaal stalemonts under the requirements of thè Companie$Act 2￿6. for the ygar in quesllon In accordance with secaion 476. These finanoal statamants have t4en p￿pared in aCc￿dance wlth the pro￿510n¥ 8pplicable to ¢omp8nles subject to the small companies regime. The finanaal statements ware appr¢)¥ed by the Trustèe8 on ... 1./.4g.(*r 2 o 12 ssell Trugt•• Company M9tstralityn number 05962393 -10- REGIONAL DRIVING ASSESSMENT CENTRE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022 2022 2021 Notes Cash fl¢)w8 from O￿V•11n9 activitl•s Cash generated from operations 243.870 239,899 Invesllng *¢dvltl•s Purchasè of tanglble fLxed assets Pfoceeds on disposal of tanglble fLKed assets Investment income recelved (30.2911 (18,174) 3,299 204 N•t cash u¥ed In Investlng actlvftl•$ {28,289) 114.671 Finan¢lng adlvltig5 Rtrpayment of bank ILian8 16B,701 37,574 N•t cash gen•rnt•d from financing *ctivitie* 168,701 37,574 Net in¢r•ths• In cash and c*$h •qulvalents 384,282 262.802 Cash and cash equivalents al beginning of year 400,879 138,077 ash and ￿¥h oqulval•nt4 at•nd of y••r 785,161 400,879 11 REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Ac¢ounting polici•s Charfty Infornmllon Regional Drrving Assessment Cèntre 1$ a privat& company Ilmlted by guarantèe incorporated in England and Wales. The registered officé is Patri1* Farm Bams, Meriden Road, Hampton-InwArden, Solihuu, B92 OLT. Unlted lQngdom. 1.1 Ac¢ountlng ¢omiention The financial statem•nts have bèon prepared in accordance with the charws governing d￿ument, the Companies Act 2(106 and "A¢¢ounting 8fKI Reporting by Charilies.. Statement of Recommèndèd Practice appli¢8ble to charflles prep8rSng their accounts in accordance wiéh the Finana81 Rewrting Standard appli¢able in the UK and Republic of Ireland IFRS 1021 (eifectwe 1 January 2019).. Tha ¢harity a Public 8on&fil Entlty as defined by FRS 102. The )Inanc4al statements are prepared in sterllng. ￿￿ch Is the fun¢ilonal currency of the chaiity. Monètary amounts in these financial statemerits ar8 round911 to Ihg nearest £. The financial $la1oments have been prepare(J undei the historical c05t convention. The prlndp* accounting pc•lioe$ adoptegni8ed al the fair value of the asset received or rgcgivable when there is reasonable assurance that the grant cOr￿lI10n5 will be mel and the granls will be [￿0￿9d. A grant that spetifies perfomance condiéions 15 recognised in income when th& perfomiance conditions are met. V¥here a grant does not spedfy perfomance eondrtions it is recognised in incomé vthen the proceeds are recelved or rec•lvab￿. A grant received before the recognrbon c¥tterla are satlsfied Is re¢ognlsed as liabil'ty. 12- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 A¢¢ounllng polkle• {Contlnued) 1.5 RKour¢os •xpended Llabilities are recognised a8 expendlbjfe as soon as there Is a Iggal OT (Xjnslw¢ti￿ obligation committi'ng the charfty to that expenditure, f( is probabty that a transfer of economic beneffts will be tequired in SettleTh￿￿t and the amount ol the obligation can be mtr8surgd reliably. Expendfture is accounted for on an ￿r￿al$ basis and has been das$ified under heading5 that aggregale all cost related to the category. Where ¢osl$ ¢annot be directly attribth8d to particular headings. Ihey have been allocated lo activities on a basis ￿181$18nt wtth the use of fesourceB. 1.8 Tanglbl• fixed •$$èts Assets costing £1,C()O or more a￿ ¢apit81isad as tangible fixed as$el$ and are carrfed at U)81 or valua￿n. net of depretyalion and any impaimienl1088e8. Depreciallon Is re￿gnIs•d so as to writ• off thg cost or va￿al￿ of assets less thelr re8idual Va￿e8 over their Usefijl Iwes on Ihe following bases= Leasehold propety Fixtures and ffillings Motor vehides over the lease tem 20°A on cost 25.10 on cost Th8 gain or loss arising on the disposal of an as5el 1$ delamiined as the difference bgtween the sale proceeds and the carrying value ofthe a$sel. and is recognised In the slat8menl of finartcial 8(AMt1￿. 1.7 Impalrni•nt of flx•d assets At aach reporting •nd datè, the chaTiiy re￿ewS Carrying amounts of it8 tangible assets to detem)ine whether there Is any indicab.on that Ihose as5e15 have suffered an impairment tr)ss. If any such Indi￿110n exists, th¢ r•coverable amount of the assat is eslim#led in ordèr to determine the extent of the impa1￿￿nI loss lil 8nyl. IA Calh 4nd ¢ash •quSvalents Cash and cash equivalerits In￿￿* cash in hand, deposrt$ held at call with banks, othgr short-temi liquid nvestr)ents wth original maturities of three months or kns, and bank OVOTdrafts. B¥nk overdrafts are shown ltrwn bovrowings In ojrrent lia1￿lIlies. 1.9 Financial In$trum•nts The charlty has ele¢tèd to apply the provlsions of Section 11 'Basic Financial Instruments, and Sectlon 12 'Other Financial Inslrumants Issue5. of FRS 102 10 all of its financial instruments. Financial instruments arn recognlsed in the tharity's balance sh8et when the c*arity be¢om8s party to the contractual provls*Jns of the inslwment. Financlal assets and liabil1￿.es are offse( with th9 nel arnounts pre$&nled in the financial statements. wh•n there is a logally enforceabkn right lo set off the recognised amounts and there is an intention lo settle on a nel basis or lo realisa tha asset and sèttle the ts'abilty simutianeoudy. 8a$k fiftanclalassets Baslc finaTrcial a$sel$, whi¢h indude debtors and cash and bank balan¢es, are initialty measurèd at Iransaction price induding transaction costs and are subsequentty carried at amortlsèd cost using the offective ￿terest method unless Iha arranggmenl conslitultrs a financing transadion, whtrrè Ihe transaction is measured at the pr85ont value of the fvlurè receipts discounted at a market rale of interest. Flnancial assets d8sslfied as receivable within one ye81 are not amortised. 13- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Accounting polici•s Icontlnwdl Baslc financlalllabllllles Basic finanrjal liabilitiès, including cfediéors and bank loans are inilialy recognised al IransactKJn price unless the airangement constltutes a financing IransactFon, wh8re Ihè debt Instrument is ffleasured at Ihe present value of the future payments diSc>junt￿ at a markel rale of Interest. Flnanclal liabiliti08 dassified a$ payable wilhin one year are not amortised. Debt in$lrumenl$ are subsequentty ¢arrfe*Y at amorN$ed &)$l, using Ihe effective interest rat• method. Trade ¢￿d￿￿$ are obligations lo pay for goods or services that have b8en acquired in the ordinary course of operations from sup￿rerS. Amounts payable are c4assifled as current liabilits'e$ rf payment is due Mthin on8 year tyr le$s. If not, they are presented a5 non-current liabilities. Trade credllors are rocognised inibally at tran8acllon prlcè and sub8equenlty measured at arnorfised cost using the effec￿.￿ interest method. 1.10 Employ•• b•n•llts The cost of any unused holKlay enlillem8nl is r8cxJgnisad in Ih? pgrlod In whlch the employee's seThryces recelved. 1.11 R•lSr•m•nt b•nofft* Payments to defined contribut￿n retirement bonefft schemes are charged a$ an expense a5 they fall ￿fj. Crltleal aeeountlng •stlmal•$ and judgwn•nts In the 8ppll¢8llon of the chartty's acc￿￿(ln9 p¢41cle8, th6 Tru8lees are r8quir8d to maka jud9ements. èstimatès and assumptions about the r8rrying amount of assets and liabiliti89 that arg nol ￿adlY apparent from other sources. The eslimale8 and associatéd assumptions are based on historical exptsrience and other fadors that are c•nsidered to be refevant. A￿al results may differ from lh￿8 esttmate$. Tho estimats8 arKI underlying assunwtions are reviewed on an ongoing basls. Revi510ns to a0￿untIng eslimales are recognised in the period in which the estimate is reMs8d wh8ré thè revision affects that period, or in Ihe per*)d of the revision and future periods W￿re the revision affects kn)Ih current and futu pariods. Donatlons and l•ga¢le$ 21J22 2021 Donations atml glfts Govemment grants 305 42.123 151 291.633 42.428 291,784 14- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANc￿L STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 In¢ome from ¢harftabl• a¢tivitiè• 2022 2021 Grants and contracts Assessments and cou1898 Drfvlng lessons 1.438.484 1.232,427 209,147 213.381 1,857,075 1.44S,808 Analysis by lurhy Unrestricted fvnd8 Restricted fjJnds 1.622,695 1,445.808 34,380 1.657,075 1,445,808 Inv•slJn•nt incom• 2022 2021 Interest receivable 204 Oth•T income 2022 2021 Proceeds from salo of Drive Mobilty vehicl&s 36.223 15- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS {coKfiNUED) FOR THE YEAR ENDED 31 MARCH 2022 Charllable a¢llvltl•8 2022 2021 Staff costs Vèhlcle ¢x*sts Relatéd costs Training Loss on disposal ol motor vehicle5 Bad debts In$uTance Irrecoverable VAT Oc¢upalional Iharapy 1.106.093 153,731 20.926 973.598 73,466 892 1,110 3.299 5C() 36,295 35.890 3,558 16,457 1.346.449 1.089.160 Share of support costs {see note 81 Share of governance ¢osts (see note 8) 325,249 21,396 271.495 22.012 1,693.094 1.382.&87 Analysis by lund Unieslrtctsd funds R881dcted fijnds 1.645,214 1.386.677 47,880 15.990 1,693.094 1.382.007 16- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Support Support Gov•manct 2022Support ¢0815 Governance ¢osts 2021 re¢lation Property costs Room hire Telephone. postage and stationery rr costs and equipment rental Repairs and r8newals Advfrrtlsing Sundry expenses Bank charges 46,499 150,005 {1CQ) 46.499 150,005 1100> 46.380 130.516 1,394 46.380 130.516 1,394 38,964 30,615 30,615 52,271 8,072 336 11.199 18,003 52.271 8,072 336 11,199 18,003 28,784 8.393 1,486 13,895 10,052 28,784 8.393 1.486 13.895 10,052 Accountancy fees Legal and professitinal feas HR support 15,740 15.740 20,812 20,812 4.456 1,2 4,456 1,200 1,200 1.200 325.249 21,396 346,645 271,495 22,012 293,507 Analysed b8ts¥een Chadlabk activities 325,249 21,3 346.645 271.495 22,012 293.507 All Support costs are recharged lo the org8nlsatlon$ $lngle charitablè aeti**ity in recognition of thè use of the support fadlllies lo the aclivity- Governaneo Costs Indudes payments to Ihg auditor5 as detailed in note 10. Audltorf¥ remUnera￿On The analysis of auditorfs remuneraknon is as f¢ll¢JWS'. Fees payable to th• auditorn: 2022 2021 Audit of the annual accounts 4,625 4,500 17- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 10 Employees Numb•r of •mployws The average monthty number ofempkiy8e$ during tho year was.. 2022 Number 2021 Number 40 39 Empwment costs 2022 2021 Wagg$ and salaii&$ Social security costs Other pension ¢osls 1.￿5.932 82,925 17,236 883,315 70,1 20.087 1.1C6,093 973.598 Thor¢ ￿re no •mpbyo0s Who￿ annual remuneral￿n was £60,000 or more. 11 T4ngibl• fix•d wets L#￿hOld and 1loloTw￿Ie8 Iittkn Tot*l Cost At 1 April 2021 Add6tlon8 Disposals 1.389.171 156.169 11.491 90,1221 36.126 18,800 1,581,466 30,291 19].122} Al 31 March 2L)22 1.389.171 77.538 54.926 1,521.635 D•preciation and impairnmnt Al 1 April 2021 D¢preciation char￿￿ in the y•ar ElirTMnated in respect of disposals 14,032 14,032 111,720 20,684 (88,1781 22.885 11.783 148,637 46.499 188.178) Al 31 March 2022 28,064 44,226 34,868 106.958 Carylng amount Al 31 March 2022 1,381,107 33.312 20,258 1.414.877 At 31 March 2021 1,375,139 13.241 1,432,829 18- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 12 Debto 2022 2021 Amounts falling du• wlthin one year: Trade debtors Other debltsrs Prepaymènts and accwed inrthne 66.914 4.327 137.113 335,875 78,306 129,549 551,294 13 Loan$ •nd overdra 2022 2021 Bank loans 658,275 487,574 Payable within one year Payable after one year 41.758 614,517 33,186 454,388 The long-temi loans are secured by fixed charges over tha land and buildirvJs al PalrKk Fami Barns, Meriden Road, Hamplon-lTrArden, Solihull, England, B92 OLT. 14 Cr9dltors: amounts lalllng due wllhin one y•ar 2022 2Q21 Nole# Bank hJan$ Other laxab.on and $wo15ecurity Trade Creditors Other ¢redilors A¢cwals and deferred income 13 41.758 27.911 32,541 339.355 39,914 33,186 24,633 88.697 569,332 10,242 481.479 704,090 15 Cr•dit•rn: amounts tslllng du• after morn than on• ￿*r 2022 2021 Mot•$ Bank loans Other ¢redr(￿S 13 614,617 400 454,388 614,917 454,388 19- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 16 Rwtrl¢tsd fund• The In￿Me funds of the charty indude restrict6d funds comprisin9 tho follovlng unexpended balan￿ of donations and grants held on trust for specific pufF￿ses.. Movement in funds Incomlnq R88oure•# 8thc• at resourc•6 •xp#nd•d 31 Balancè ot Rooyr¢•* 1 Aprfl 2020 •xp•nd•d 1 Aprll 2021 DFT Project ma￿heSter Grant DFf Hubs DM Edu¢allono1 Coursos 2.623 39.528 12,6231 {13.367) 26.161 (13.500) 110,380) 124,000) 12.661 10.380 24.000 42,151 115.9901 26,161 34,380 147.8801 12,661 Thg m￿choS1Or grant fvndlng Is to be utlllsed for t￿ provlsion of traifiir￿ new MOM￿￿5 of Staff and the aequisition of a pmmisès 8nd new vehicles. The Staff and training costs were ￿pens•d in previous periods and tha assets pur¢has$d were rapitalised in accordance with standard acGounOng pollcbes and are being depredaled. The above expènditure in this financial year rdales lo depreciation of ltrh)sè a8S8ts and the rt51ricted lund carried fO￿ard is the net book value of those assels. 17 Anatysi$ of net issets between funds Unrestri¢tsd Restricted fundB fundB 2022 2022 Total unrestrict￿ Restricted funds funds 2021 2021 Total 2022 2021 Furbj balances 8131 March 2022 are represented by.. Tanglblè assat$ Currenl a$s*tsllllabllllknsl Long tern liabilrb95 1,402,016 433.231 (814.91n 12,661 1,414,677 1.406,868 433,231 248,083 {614.917) (454.3881 26,161 1.432,829 248,083 {454,3881 1,220.330 12,661 1,232.991 1,200,363 28,181 1,226,524 18 Opèrntlng 1•41• ¢ommltm•nts Al the r￿orting end date the chaity had outslandlng commbtments lor future minimum ￿$¢ payments undor non-cancelablè operating leases, whith fall due as folk)w5'. 2022 2021 thin one year Between b¥0 and llve years In over fi¥p years 84,140 276.167 1,229,831 60,448 199.031 1.270.248 1,5￿.138 1,529.727 20- REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2022 19 R•lated ￿rtY tr•nsaelitin8 R•mun9rntlon ol key manag•mont pwrnonn•l 1022 2021 Aggre9ate wnpensaliot) 170,012 187.576 The following persons are Lxnsldered to be members of key management personnel a$ at 31st March 2022: Sean B8rratt Steve Dent Clarè Jon&s Amy Leikllngton Trnnsa¢llon$ rolatsd partt•8 Durfng the year the chartty enlgred into the following transadions with ￿lated parties.. S•r¥I￿* rgcelved 2022 Exp•n5es ￿Y•blo 2021 2021 2021 Twstees Othèr rèla18d parties 50 22 7.680 7,680 22 Debbie Barnett, the spouse of Colin Bamett whg wos a Iruylee in the prlor year, rrfovldgs professio Services to Regional Drmllg Assessment Cenlre. Debbie Barnett wa5 d8$$ified as an other related party in 2021 whero £7,680 was paid for these yervi¢es. Debbie Bamett is no longer ¢bg¥sffied as an olhef relat paty. £50 (2021.. £niO was paid to G Russell, a trustee, for expèn888 reSmbursed. £n1112￿21.. £22) was paid to R Heap. a trustee, for expenses reimbursed. No othertru$t•es ￿&Ved any remunerAtion or benefrts dudng the year (2021: £nlD. 21 REGIONAL DRIVING ASSESSMENT CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 20 C•8h y•n•ratsd from oporauons 2022 2021 Surplus for the year 6.467 391.352 Adjustments for.. Investment irKom8 r8cognlsed in slatèmènl of financial actNities Deprecialion and impairm8nl of tangible fixed asse18 1581 46.499 12041 48.380 Movements in wothng capital.. DeueaSe1{i￿rease} in debtors (De¢rease)fincrease (n creditors 421,745 (230,7831 1458.8661 261.257 Ca¥h Bener•ted from op•rntloM 243,870 239.899 21 Analy8ls of chang•* in net fUnd￿{d•bIl At l Aixll 2021 Cash 110*7At 31 March 2022 Cash al bank and in hand 400.879 384,282 785,161 Loans falling due within onè year Loans falling due after mora than one year 133.1861 1454,3881 18,5721 1160,129) 141,758) 1614,51n 86.695) 215.581 128.886 -22- Audit Completion Report Regional Driving Assessment Centre Year Ended: 31st March 2022 Strictly Private and Confidential 1 Ormerod Rutter Limited The Oakley Kidderminster Road Droitwich Worcestershire WR9 9AY Regional Driving Assessment Centre Patrick Farm Barns Meriden Road Hampton-In-Arden Solihull B92 0LT 12[th] September 2022 Dear Sirs, ## **Audit Completion Report – year ended 31[st] March 2022** We are delighted to present our Audit Completion Report for the year ended 31[st] March 2022. The purpose of this document is to summarise our audit conclusions. The scope of our work, including identified significant audit risks and areas of management judgement was outlined in our Audit Strategy Memorandum. We have reviewed our Audit Strategy Memorandum and concluded that the original significant audit risks and areas of management judgement remain appropriate. We would like to express our thanks for the assistance of your team during our audit. If you would like to discuss any matters in more detail, then please do not hesitate to contact me on 01905 777600. Yours faithfully ## **Colm McGrory** ## Ormerod Rutter Limited 2 ## Contents 1 - Executive Summary ...................................................................................................................................................................................................... 3 2 – Financial highlights .................................................................................................................................................................................................... 4 3 - Significant Findings ................................................................................................................................................................................................... 10 4 - Internal control recommendations .............................................................................................................................................................. 17 5 - Summary of misstatements .............................................................................................................................................................................. 21 Appendix A – Independence ..................................................................................................................................................................................... 22 This document is to be regarded as confidential to Regional Driving Assessment Centre. It has been prepared for the sole use of the Board. No responsibility is accepted to any other person in respect of the whole or part of its contents. Before this document, or any part of it, is disclosed to a third party, our written consent must first be obtained. 3 ## 1 - Executive Summary ## Purpose of this document This document has been prepared to communicate the findings of our audit for the year ended 31[st] March 2022 to the directors of Regional Driving Assessment Centre and formed the basis for discussions at the audit clearance meeting. Our communication with you is important to: - Share information to assist both of us to fulfil our respective responsibilities - Provide you with constructive observations arising from the audit process - Ensure as part of the two-way communication process that we, as external auditors, gain an understanding of your attitude and views in respect of the internal and external operational, financial, compliance and other risks facing the charity - Receive feedback from yourselves as to the performance of the engagement team Section 3 sets out internal control recommendations and section 4 sets out audit misstatements. ## Principal conclusions and significant findings As outlined in our Audit Strategy Memorandum, our audit has been conducted in accordance with International Standards of Auditing (UK) and means we focus on audit risks which we have assessed as resulting in a higher risk of material misstatement. In section 3 of this report, we have set out our conclusions and significant findings from our audit. This section includes our conclusions on the audit risks and areas of management judgement in our Audit Strategy Memorandum of which the principal ones were: - Management override of controls - Revenue recognition - Accounting estimates ## Status and audit opinion We have substantially completed our audit in respect of the financial statements for the year ended 31 March 2022. At the time of preparing this report, the following significant matters remain outstanding: 1. Lease for Leicester 2. Loan agreement for new CAF loan 3. Trustees report At the time of issuing this report and subject to the satisfactory conclusion of the remaining audit work, we anticipate issuing an unqualified opinion, without modification. 4 ## 2 – Financial highlights ## **Statement of Financial Activities (including Income and Expenditure Account)** ||**UF 2022**|**RF 2022**|**Total**
**2022**|**UF 2021**|**RF 2021**|**Total**
**2021**| |---|---|---|---|---|---|---| |**Income and endowments:**||||||| |Donations and legacies|42,428|-|42,428|291,784|-|291,784| |Charitable activities|1,647,631|-|1,647,631|1,445,808|-|1,445,808| |Trading activities|9,444|-|9,444|-|-|-| |Investment income|58|-|58|204|-|204| |Other income|-|-|-|36,223|-|36,223| |**Total income**|**1,699,561**|**-**|**1,699,561**|**1,744,019**|**-**|**1,744,019**| |**Expenditure on:**||||||| |Charitable activities|1,707,521|13,500|1,721,021|1,366,677|15,990|1,382,667| |**Net movement in funds**|**(7,960)**|**(13,500)**|**(21,460)**|**407,342**|**(15,990)**|**391,352**| |Fund balances at 1 April 2021|1,200.363|26,161|1,226,524|793,021|42,151|835,172| |**Fund balances at 31 March 2022**|**1,192,403**|**12,661**|**1,205,064**|**1,200,363**|**26,161**|**1,226,524**| Positive net movement in funds in prior year supported by government income. Whilst activities have been recovering throughout the year, there is a net decrease in funds for the year due to increasing expenditure. Refer to pages 7 and 8 for details. 5 ## **Balance Sheet** ||**2022**|**2021**| |---|---|---| |**Fixed assets**||| |Tangible assets|1,414,677|1,432,829| ||**1,414,677**|**1,432,829**| |**Current assets**||| |Debtors|129,549|551,294| |Cash at bank|785,161|400,879| ||**914,710**|**952,173**| |**Creditors: amounts due within one year**||| |Bank loans|(26,791)|(33,186)| |Other taxation and social security|(27,911)|(24,633)| |Trade creditors|(60,468)|(66,697)| |Other creditors|(339,355)|(569,332)| |Accruals and deferred income|(39,914)|(10,242)| ||**(494,439)**|**(704,090)**| |**Creditors: amounts due after one year**||| |Bank loans|(629,484)|(454,388)| |Other creditors|(400)|-| ||**(629,884)**|**(454,388)**| |**Net assets**|**1,205,064**|**1,226,524**| |**Income funds**||| |Restricted funds|12,661|26,161| |Unrestricted funds|1,192,403|1,200,363| ||**1,205,064**|**1,226,524**| Debtors decrease due to VAT debtor included in 2021. Trade debtors have approximately halved on prior year and prepayments have also decreased by £20k largely due to timing of items such as car insurance. Notable increase in cash balance due to loans. Reduction in other creditors primarily due to DfT clawback of £224k in 2021. Accruals increase driven by holiday pay provision (up £22k) and outstanding invoice for Honda Jazz purchase of £4.5k. Additional bank loan of £250k taken out at CAF bank. Bounceback loan paid back in full in the prior year. Other creditors of £400 in relation to Bugzi deposits. 6 ## **Financial Summary** Statement of Financial Activities Financial Years Ended 31st March 2021 to 2022 **----- Start of picture text -----**
2,000,000
1,800,000
1,600,000
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
-200,000
Donations and Charitable Trading Charitable Net movement
Investments Other income
legacies activities activities activities in funds
2022 42,428 1,647,631 9,444 58 - 1,721,021 -21,460
2021 291,784 1,445,805 - 204 36,223 1,382,667 391,349
2022 2021
**----- End of picture text -----**
## Balance Sheet Financial Years Ended 31st March 2021 to 2022 **----- Start of picture text -----**
1,600,000
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
Creditors General General
Tangible Cash at Net current Long term
Debtors within one Net assets restricted restricted
fixed assets bank assets creditors
year funds funds
2022 1,414,677 129,549 785,161 494,439 420,271 629,884 1,205,064 12,661 1,192,403
2021 1,432,829 551,291 400,879 704,090 248,080 454,388 1,226,521 26,161 1,200,360
2022 2021
**----- End of picture text -----**
7 ## **Review of Income** **----- Start of picture text -----**
Assessments and Grants Income
Financial Year Ended 31st March 2022
Grants and courses
305 Assessments and courses
Donations
1,438,484 261,077 42,123 Government grants
209,147
9,444
Driving lessons
- 58 Interest receivable
Other income
**----- End of picture text -----**
**----- Start of picture text -----**
Assessments and Grants Income
Financial Year Ended 31st March 2021
Grants and courses
Assessments and courses
151 291,633 Donations
1,232,427 541,592
213,381 Government grants
204 Interest receivable
36,223
Other income
**----- End of picture text -----**
- Reduction in government grant income from £292k to £42k in relation to a decline in furlough income. - Other income in the PY is in relation to income from sale of driving mobility cars. - Income line ‘Assessment fees: Case Managers AX’ seen in the current year under assessments and courses for £9k vs £nil in 2021. Similarly there is £24k income in relation to self-referrals in 2022 being £nil in the prior year. - There were various VAT adjustments in 2021 totalling £132k which are not present in the current year. 8 ## **Review of Expenditure** **----- Start of picture text -----**
Expenditure on Charitable Activities
Financial Year Ended 31st March 2022
Staff costs
153,731
3,558 Vehicle costs
1,944 Support costs
16,457
353,176 8,050 Insurance
21,396 Related costs
108,021
20,926
Training
1,106,093
35,690 Loss on disposal
Irrecoverable VAT
Occupational therapy
Governance costs
**----- End of picture text -----**
**----- Start of picture text -----**
Expenditure on Charitable Activities
Financial Year Ended 31st March 2021
73,466 Staff costs
Vehicle costs
3,299 500
1,110 Support costs
892
271,495
Insurance
22,012
Related costs
64,108
Training
36,295
973,598
Loss on disposal
Bad debts
Governance costs
**----- End of picture text -----**
- Staff costs make up the most significant portion of expenditure. 2022 costs have increased 14% on the prior year. - Vehicle costs have doubled since 2021, primarily driven by fuel increases of £20k throughout the year. Related costs are also in relation to staff travel and we can see these costs increasing following the lifting of pandemic restrictions. - - Support costs have increased on prior year mostly due to the following factors: - Repairs and renewals up £29k due to the ventilation system upgrade (see journals) - IT equipment increased £6k due to new DMis licenses. - Rates up £20k. Aggregate effects of a reduction in service charges at Patrick Farm Barns and general increases at all other premises. - Postage, phone and stationery increased £8k. 9 ## **Review of transactions by day** |**Row Labels**|Monday|Monday|Monday|Monday|Tuesday|Tuesday|Tuesday|Wednesday
Thursday
Friday
Saturday
Sunday
**Total**|Wednesday
Thursday
Friday
Saturday
Sunday
**Total**|Wednesday
Thursday
Friday
Saturday
Sunday
**Total**|Wednesday
Thursday
Friday
Saturday
Sunday
**Total**|Wednesday
Thursday
Friday
Saturday
Sunday
**Total**|Wednesday
Thursday
Friday
Saturday
Sunday
**Total**|Wednesday
Thursday
Friday
Saturday
Sunday
**Total**|Wednesday
Thursday
Friday
Saturday
Sunday
**Total**|Wednesday
Thursday
Friday
Saturday
Sunday
**Total**|Wednesday
Thursday
Friday
Saturday
Sunday
**Total**|Wednesday
Thursday
Friday
Saturday
Sunday
**Total**|Wednesday
Thursday
Friday
Saturday
Sunday
**Total**|Wednesday
Thursday
Friday
Saturday
Sunday
**Total**|Wednesday
Thursday
Friday
Saturday
Sunday
**Total**|Wednesday
Thursday
Friday
Saturday
Sunday
**Total**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Bill|||441|||388||||360|||439||||290||165||147|2,230| |Bill Payment (Cheque)||242||||305||||381||320||||199||34||52||1,533| |Credit Note|||||3|||6||||83||||||||||92| |Deposit|17||||17|||34||||182|||14|||2||2||268| |Expenditure|||400|||409|||||517|||603|||365|50||49||2,393| |Invoice||||600|1,12||7|1,352||||1,317|||||362||182||136|5,076| |Journal Entry||170|||113|||60||||149|||82|||70||42||686| |Payment||224||||278|||260|||265||||178||24||36||1,265| |Refund|36||||39|||54||||50|||39|||3||6||227| |Sales Receipt|75||||78|||116||||62|||39|||15||30||415| |Supplier Credit|3||||3|||2||||46|||11|||5||2||72| |Transfer|28||||22|||24||||24|||8|||||||106| |VAT Adjustment||||||||||||2||||||||||2| |VAT Payment|2||||2|||||||2|||4|||||||10| |**Grand Total**|2,238||||2,784|||3,166||||3,544
1,591
550
502
**14,375**||||||||||| A review of the nominal ledger transactions by type and day of week have identified the above. There are a notable number of transactions which appear to be posted on weekends. These are in relation to a variety of different transactions as throughout the year. 10 ## 3 - Significant Findings Set out below are the significant findings from our audit. These findings include: - Our audit conclusions regarding the significant risks and key areas of management judgement outlined in the Audit Strategy Memorandum - Our comments in respect of the accounting policies and disclosures that you have adopted in the financial statements. On page 12, we have concluded whether the financial statements have been prepared in accordance with the financial reporting framework and commented on any significant accounting policy changes that have been made during the year - Any significant difficulties we experienced during the audit - Any modifications required to our audit report. ## Significant risks and key areas of management judgement ## Revenue recognition ## Description of the risk There is a risk of fraud in the financial reporting relating to revenue recognition due to the potential to inappropriately record revenue in the wrong period or revenue not being recorded. Due to there being a risk of fraud in revenue recognition we consider it to be a significant risk on all audits. How we addressed this risk We have addressed this risk through performing audit work over: - Revenue cut–off testing in relation to income received around the year end; - Revenue transactional testing; - Analytical review against prior year; - Reviewing correspondence and source documentation; and - Performing procedures to identify and cash received after date. ## Audit conclusion Based on the results on our audit procedures we are satisfied that there is no indication of any obvious understatement of revenue or any material cut-off errors in respect of revenue recognition. 11 ## Management override ## Description of the risk In all entities, management at various levels within an organisation are in a unique position to perpetrate fraud because of their ability to manipulate accounting records and prepare fraudulent financial statements by overriding controls that otherwise appear to be operating effectively. Due to the unpredictable way in which such override could occur, we consider there to be a risk of material misstatement due to fraud and thus a significant risk on all audits. ## How we addressed this risk We have addressed this risk through performing audit work over: - Accounting estimates impacting amounts included in the financial statements; - Consideration of identified significant transactions outside the normal course of business; and - Journals recorded in the general ledger and other adjustments made in preparation of the financial statements. ## Audit conclusion Based on the audit procedures undertaken and the sample transactions tested that there is no indication of inappropriate management override of controls. ## Accounting estimates ## Description of the risk Management make a number of accounting estimates as part of the process of preparing financial reporting. By their nature there is an element of subjectivity that requires management to exercise their judgement in developing estimation models. Areas where such judgements will be exercised include: - Depreciation policy and rates applied - Bad debt provisioning - Asset impairments reviews - Contingency provisioning - Allocation of expenditure to restricted funds How we addressed this risk - We assessed how management identifies those transactions, events and conditions that may give rise to the need for accounting estimates, and how management makes the accounting estimates. - We reviewed the outcome of accounting estimates included in prior year financial statements or, where applicable, their subsequent re-estimation for the purpose of the current year. - We evaluated estimation uncertainty and determined whether estimates with high levels of uncertainty give rise to significant risks. ## Audit conclusion Based on the results of our audit procedures, we are satisfied that there is no indication of an obvious material error based on significant accounting estimates. 12 ## Accounting policies and disclosures We have reviewed accounting policies and disclosures and concluded they comply with relevant financial reporting framework UK GAAP (FRS 102) we are satisfied that the level of disclosure is commensurate with the size and complexity of the charity. ## Other matters discussed with management ## **1. Physical verification of assets** We encountered issues physically verifying a sample of assets, particularly IT equipment e.g. a Lenovo laptop from the fixed asset register as part of our review. We are aware from discussions with the client that improvements are being introduced post year end in order to capture staff currently using laptops/IT equipment by way of asset numbers/a booking system. ## **2. Potential to capitalise ventilation system upgrade** An upgrade to the ventilation system was identified (~£29k incl. VAT) which could be classed as a capital item. Discussions with S Barratt explained that the ventilation system for the building works was faulty and so an upgraded system was fitted. It is our understanding that the installation of this new system was more than simply repairs. As part of this, review of the fixed asset register identified an asset under fixtures and fittings, dated 03/07/2018 with the description ‘Ventilation RDAC Workshop’ with a NBV of £1,603. Point has also been noted to confirm whether this is related to the old ventilation system that was replaced and if appropriate consider disposal. ## **3. Retention creditor** There is a retention creditor of £27,927 in respect of the Mossvale contract included within the accounts under other trade creditors. In connection with the ventilation system upgrade noted above, we understand per discussions with S Barratt that the builder who originally installed the system as part of the construction of the premises went into liquidation. Point noted to discuss the appropriateness of this creditor. ## **4. Potential dispute re: dilapidations - Alldos UK Ltd** The trade creditors review highlighted an old balance with Alldos UK Ltd for an amount of £2,747. Per discussions with Debbie there appears to be a dispute regarding this balance. RDAC hired rooms from Alldos UK Ltd when moving buildings. RDAC were there for over a year and left in March 2020. In June 2021 Alldos UK Ltd sent an invoice to RDAC requesting payment for dilapidations which RDAC strongly disagree with. A letter was sent out to Alldos UK Ltd regarding this invoice, but RDAC have had no reply to date. ## **5. Supplier statement – Driving Mobility** Our supplier statement testing returned a sample of one supplier to test. Driving Mobility was selected as it has the highest value of invoices in the year (£41,143). This supplier statement was not available therefore the year end balance of £4,585 could not be verified. 13 ## **6. Trade creditors balance - Press Telecom** RDAC has received phone services from Press Telecom but has not yet paid for these. Per discussions with D Barnett, there are delays in paying this balance as they sent a request for change of bank details however RDAC has been unable to contact them to confirm. They are holding off on paying the outstanding balance (~£650 at the year end/~£900 to date) until they can make contact. ## **7. Undeposited funds** There is £1,200 noted as undeposited funds included under bank and cash at the year end – similar funds were noted in the prior year. On investigation, this balance appears to relate to cheques received from DVLA: There were £2,370 cheques noted as received post year end in respect of DVLA trade debtor balances at the year end. These were banked post year end. The trade debtors balance in the accounts comprises of £1,170, with the remaining £1,200 being included under undeposited cheques. Per discussions with D Barnett, the client is unaware why only £1,200 is included here (as an entry created by QuickBooks) in respect of cheques uncleared. Support and training is available in relation to QuickBooks from Ormerod Rutter. ## **8. Going concern review** As trustees you are responsible for ensuring that the charity can continue to trade for at least 12 months from the date that the financial statements are approved. At present, forecasts are only prepared for 12 months from the year end date. Whilst we appreciate that results have been good in recent years, we are mindful of the increased financing and therefore the cash to be generated to service this debt and would recommend that the trustees extend the period over which they prepare cashflow forecasts to be 2 years to ensure that at least 12 months after the date of approval of the financial statements is covered. Consider the possibility of a commitment to future funding from the DfT? ## **9. Restricted funds** As in the previous years there were restricted funds to be used for a variety of projects. The DFT Project, the Manchester grant and the Leicester grant were all accounted for in previous years and where the money was used to purchase fixed assets, the fund balance is currently equal to the net book value of those assets and the only expenditure deducted from those funds each year is the depreciation charge for the year. Of the income received in this year, were there any restrictions placed on how the money could be spent and therefore are there any new restricted funds to be reflected in the accounts? ## **10. Furlough scheme** The guidance states that organisations which have staff costs which are publicly funded should not furlough their staff and should instead use the funding to continue to pay their staff. We understand from activities during the year that this was factored into the clawback figure of ~£224k taken off the Q4 2022 grant income. Furlough income was claimed to March 2021 however, the income relating to March 2021 (£42,123) was received in April and has been included in 2022 accounts. 14 ## **11. Motor vehicles** We understand from review of fixed assets that the majority of cars are owned by Driving Mobility but used by RDAC. When cars are bought, DM buys them on RDAC’s behalf as they can usually get these cheaper. RDAC then pays DM for the vehicle when DM invoices them. No invoice has yet been received from DM for the Honda Jazz. An accrual of £4.5k is included within the accounts. D Barnett confirmed that there are only 8 cars owned by RDAC itself, being the following: - VW Caddy Maxi – YX60 XYE - VW Caddy – BF63 CDU - Ford C Max – FD66 CBY - Ford Fiesta – EY16 FLF - Skoda Fabia – GD68 GXH - Ford – LN68 UNX - VW Caddy – DX16 VGM - - Honda Jazz – RE17 VPY (Not in QuickBooks) The audit trail surrounding the purchasing and disposals of vehicles is not currently always easy to trace and there is often uncertainty as to the ownership of vehicles given to RDAC by Driving Mobility. We would recommend that the fixed asset register is reviewed at least quarterly to ensure that any transfer of vehicles between RDAC and Driving Mobility is reflected in the financial statements. ## **12. Old balances on the sales ledger** Sales ledger balances total £67k, of which £32k (47%) are noted to be old. Of the £32k old balances, £27k is owed by DVLA. We understand from our discussions with management that this is not unusual for DVLA to have large amounts outstanding at the year end and we have vouched ~£31k to post year end receipts. We would recommend that debts are chased more frequently. ## **13. Driving lessons – charitable or trading actvity** We have noted that a new income stream has commenced in the year – driving lessons. This was originally mapped to donations in the financial statements. We have since reclassified this income stream to “other trading activities”. This classification is to be discussed in line with the below: Extracts from the SORP say that income from trading activities: - must be received in exchange for supplying goods and services in order to raise funds for the charity; - and have profit-seeking motive. Extracts from the SORP say that income from charitable activities: - earned both from the supply of goods or services under contractual arrangements and from performance-related grants; - the sale of goods and services as part of the charitable activities of the charity (also known as primary purpose trading), whether the sale is intended to make a profit or is at or below cost. 15 ## **14. Prior year control points – follow up** - ## _**Recognition of accrued and deferred income**_ - Control point was noted in prior year where accrued and deferred income was not being recognised where payment is received for an invoice ahead of assessments taking place. It is our understanding in the current year that postings are made to ‘Prepaid driving lessons’ and ‘Prepaid Assessments’ codes in the general ledger which assists in capturing deferred income. No instances have been identified for 2022 where accrued income would be required as the vast majority of payments are received in advance of the assessments taking place. - ## _**No detailed review of the payroll was performed**_ - Control point was noted in the prior year regarding authorisation of payroll. In the current year, we have identified changes to the system whereby ESOS provides a temporary payroll for review and an authorisation form which we understand is signed by S Barratt each month to authorise payment. - ## _**Petty cash differences**_ - In the prior year we noted discrepancies between the year end cash sheets and the QuickBooks ledger. In the current year as part of our review of bills and expenditure systems, the petty cash controls were informally reviewed and relevant changes to strengthen petty cash controls have been identified. No detailed testing has been performed over petty cash due to the low value. ## **15. Accounts related points** - Trustees report outstanding. Point noted in particular to confirm the inclusion of wording regarding the status of the VAT registration. - Key Management Personnel: Based on discussions with S Barratt, key management are considered to be Steve Dent, Clare Jones, Sean Barratt and Amy Leddington. Their cumulative salary costs have been disclosed in the financial statements accordingly as remuneration of key personnel in accordance with the requirements of the Charities SORP. - Refer to outstanding information points below: ## **16. Outstanding information** - Copy of the Leicester lease. Relevant disclosures per accounts TBC. - Loan agreement for CAF bank second loan of £250k. Annual statement verified to confirm balance, but no details of repayment terms/a repayment schedule and the covenants seen as part of formal loan documentation. Relevant disclosures per accounts TBC. 16 ## **17. VAT position and impact on accounts** VAT registration was completed in the prior year resulting in a large refund following historical claims. This amount has been set aside as a contingency. A HMRC inspection has been welcomed by RDAC to obtain guidance over the VAT treatment. HMRC have not responded to these invitations. Amounts included in the Co-Op 14 Days Accounts of £685,387 relate to VAT refunds set aside. The decision was taken to claim 80% of input VAT from 01/01/2022. HMRC have been notified of this change. These financial statements include a VAT provision of £335,872 within other creditors. Consider releasing this liability or awaiting further HMRC correspondence before making final adjustment. To be discussed in clearance meeting. ## Significant difficulties during the audit During the course of the audit we did not encounter any significant difficulties and we have had the full co-operation of management. 17 ## 4 - Internal control recommendations The purpose of our audit was to express an opinion on the financial statements. As part of our audit, we have considered the internal controls in place relevant to the preparation of the financial statements in order to design audit procedures to allow us to express an opinion on the financial statements but not for the purpose of expressing an opinion on the effectiveness of internal control or to identify any significant deficiencies in their design or operation. The matters reported are limited to those deficiencies and other control recommendations that we have identified during our normal audit procedures and that we consider to be of sufficient importance to merit being reported. If we had performed more extensive procedures on internal control, we might have identified more deficiencies to be reported or concluded that some of the reported deficiencies need not in fact have been reported. Our comments should not be regarded as a comprehensive record of all deficiencies that may exist or improvements that could be made. Our findings and recommendations are set out below. We have assigned priority rankings to each of them to reflect the importance that we consider each poses to your organisation and, hence, our recommendation in terms of the urgency of required action. In summary, the matters arising fall into the following categories: |**Priority ranking**|**Description**|**Number of**
**issues**| |---|---|---| |1 (high)|In our view, there is potential for financial loss, damage to
reputation or loss of information. This may have implications for
the achievement of business strategic objectives. The
recommendation should be taken into consideration by
management immediately.|-| |2 (medium)|In our view, there is a need to strengthen internal control or
enhance business efficiency. The recommendations should be
actioned in the near future.|4| |3 (low)|In our view, internal control should be strengthened in these
additional areas when practicable.|-| 18 ## Significant deficiencies in internal control – Level 2 |Deletion of transactions| |---| |Description of deficiency| |We have identified by way of the audit trail report from QuickBooks online software instances of| |transactions being deleted e.g:| |-
Deleted invoice| |-
Deleted expense| |-
Deleted sales receipt paid for by PayPal internet| |-
Deleted supplier credit| |-
Deleted payment to DVLA| |-
Deleted bill payment| |Specific queries were investigated where assessments are paid for via PayPal/cash. Upon enquiry with| |the client, we understand that payments are very rarely received in cash.| |Explanations for the deletions of such transactions are as follows;| |-
Duplicate transactions where correction has been processed via deletion,| |-
Old transactions from pre-2020, and| |-
Such transactions should never have existed in the first instance.| |Within the same report there is evidence of voided transactions rather than deletions, particularly in the| |later part of the year through to post year end. This is deemed to provide a better audit trail and helps to| |ensure the proper record of transactions.| |Response from D Barnett regarding transaction 201574:| |_“I have looked through the deleted transactions. Most look like they have been duplicated. With_| |_receipts they can come via email and then also in person a few weeks later. However, on the 24th Feb_| |_expense number 1822 was changed as the 60.49 did not include vat. 1822 is on QB and in the deleted_| |_list. Not quite sure why in future I will void and put a reason._| |_The invoices which are down as cash would not be cash for assessments and as I said the only cash_| |_we had was for car seat assessments which we stopped charging for in about May 2021.”_| |Potential effects| |Deletion of transactions poses a greater risk of transactions being recorded incorrectly throughout the| |year. Ultimately, the year end position reflected within the accounting software may be inaccurate where| |particularly income, expenses and cash transactions may be misstated.| |Recommendation| |Use of dummy postings and credit notes would strengthen the audit trail, and where strictly necessary,| |voiding transactions rather than deletion. Point noted to discuss recommendations.| |Management response| 19 Regular management accounts are not produced ## Description of deficiency Formal management accounts are currently not produced on a regular basis by RDAC. Potential effects The lack of management accounts will make it difficult to track and measure the performance of RDAC against the budget at the start of the year, and where necessary to make any improvements. Recommendation Management accounts should be produced on a monthly basis. Management response Bank reconciliations not reviewed ## Description of deficiency Review of bank reconciliations identified reconciling items outstanding at the year end. A number of these items could not be confirmed to post year end payment. On investigation, these transactions were noted to have been duplicated (refer to control point above). In connection with this, there has been no evidence identified that bank reconciliations are formally reviewed by a responsible person. We are aware that D Barnett now utilises separate workings spreadsheets at the end of each month to perform the reconciliations and that bank statements are now annotated with the relevant details. However, various misallocations on the system and various duplicated/deleted payments do not appear to be being captured. ## Potential effects The absence of formally reviewed bank reconciliations being performed regularly increases the risk of a mis-posting not being recognised thereby risking the management accounts on which decisions are based being unreliable. ## Recommendation Control accounts, including bank accounts, should be reconciled and reviewed at least monthly and all differences investigated and resolved. Management response 20 HR information not always kept up to date or available for review ## Description of deficiency HR information (contracts, IDs and pay notifications) were not always kept up to date or available for review. Of the sample requested we were unable to obtain the following: - Victoria Kemp – relevant pay increase letter – we selected August 2021 to review; Victoria’s annualised salary was £18,243 but was £17,661 per the available salary increase letter dated April 2020. It is believed there was another increase in November 2020 which was not documented. - ID was not provided for Lisa Jackson (who has left the company). Note: we are aware that IDs for leavers are not always retained on file. ## Potential effects Possible disputes with employees may be difficult to resolve as relevant HR information to support terms of employment and pay are not kept up to date or on hand to be evidenced. ## Recommendation When changes are made to the terms of employment contracts (i.e. wage increases) a formal letter of amendment should be issued to the employee and a signature should be obtained. HR information should be stored securely with a responsible person and updated as required. Management response 21 ## 5 - Summary of misstatements We set out below the misstatements identified during the course of the audit, above the level of trivial, for adjustment. The first table outlines the misstatements that were identified during the course of our audit which management has assessed as not being material either individually or in aggregate to the financial statements and does not currently plan to adjust. |**Unadjusted journals**
**DR**
**CR**
**Surplus/(deficit)**
**impact**|**Unadjusted journals**
**DR**
**CR**
**Surplus/(deficit)**
**impact**|**Unadjusted journals**
**DR**
**CR**
**Surplus/(deficit)**
**impact**|**Unadjusted journals**
**DR**
**CR**
**Surplus/(deficit)**
**impact**| |---|---|---|---| |Net deficit per client TB|||(21,460)| |**Audit JNL 1 – Capitalisation of ventilation system**|||| |Repairs and renewals||24,312|24,312| |Fixtures and fittings cost of additions|24,312||-| |Fixtures and fittings depreciation for year||4,052|-| |Support depreciation of tangible FA|4,052||(4,052)| |**Audit JNL 6 – Accrual for CCMS/DMis licence costs (Feb 2022) posted post year end**|||| ||||| |IT costs and equipment rental|1,118||(1,118)| |Accruals||1,118|-| |**Surplus/(deficit) for the year**|||**(2,317)**| No adjustments have been made during the audit to the results presented to us other than presentation adjustments disclosure purposes only. 22 ## Appendix A – Independence As part of our ongoing risk assessment we monitor our relationships with you to identify any new actual or perceived threats to our independence within the regulatory or professional requirements governing us as your auditors. The year-end audit involves an element of non-audit services being the preparation of the financial statements. This function involves importing your draft figures into software and working with you to then obtain the information for the supporting disclosures. The provision of such support gives rise to a self – review threat to our independence as external auditors but we have ensured that the level of review is enhanced to safeguard against this potential threat and have discussed all adjustments with management during our audit. We are satisfied that adequate safeguards have been implemented and there is therefore no threat to our independence as auditors.