Reglstsred number: 06688735 Charlty number: 1125848 DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) CONTENTS Page Reference and Admlnlstratlve Details of the Charlty. Its Trustees and Advisers Chalmian's Statement Trustees. Report Independent Auditors. Report on the Financial Statements Statement of Financial Activities 3-12 13-16 17 Balance Sheet 18-19 Statement of Cash Flows 20 Notes to the Flnanclal Stalements 21-37
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024 Trustees Gordon Pybus, ChaiTperson Colin Light, Vice Chair Joseph Hutchinson. Treasurer Paul Edwards Samantha Taylor Theresa Moss-carbert Company gIStered number 06688735 Charity registered number 1125848 Registered office Unit 1P Enterprise House Valley Street North Darlington County Durham DL1 1GY Company secretary Lauren Tinkler Chief executive officer Lauren Tinkler Independent auditors Clive Owen LLP Chartered Accountants & Statutory Auditors 140 Coniscliffe Road Darlington County Durham DL3 7RT Bankers Unity Trust Bank PIC Bimiingham B12HB HSBC Bank PIC Darlington County Durham DL3 7LQ Solicitors Latimer Hinks 5-8 Priestgate Darlington County Durham DL11NL Senior Management Team Lauren Tinkler Tracy Roberts Stacey Allan David Thomas Page 1
DARLINGTON ASSOCIATION ON DISABILITY IA Company Limited by Guarantee) CHAIRMAN'S REPORT FOR THE YEAR ENDED 31 MARCH 2024 The chairman presents his statement for the year. Unfortunately. there is still a lot of ignorance among decision makers, employers and service providers regarding their duties under the Equality Act. towards disabled people. Where disability access improvements occur, that are most beneficial, they are usually in areas where decision makers have finally understood disabled people's needs, not when legislation or regulations have required them to do Something. Darlington Association on Disability (DAD} continue5 to educate as well as challenge negative attitudes that prevent disabled people living as true equa15 in Society. DAD also supports many disabled people, regardless of age, through our many services. Providing those services is often a challenge both financially and operationally. l am extremely proud of all DAD'S staff and volunteers who continued to deliver these services to a high standard and within the ethos of our organisation. I thank them all for their hard work and commitment to DAD. Securing core funding is an ever-present slruggle and I cannot overstate how appreciative l am to all our financial supporters, especially in these times of uncertainty and l offer them my sincere thanks. l am indebted to Chief Executive, Lauren Robinson-, Deputy Chief Executive, Tracy Roberts-, and Senior Managers. Stacey Allan and David Thomas, who have all done an oulstanding job by Continuing to make DAD an organisation that is envied by other towns and I thank them for their loyalty and dedication. l acknowledge the roles played by my fellow trustees and thank them for their support and their continued hard work and commitment to DAD. l also thank them for their many hours of hands-on work within the organisation that often goes unseen by others. Gordon Pybus Chairperson Page 2
DARLINGTON ASSOCIATION ON DISABILITY (A Company Llmlted by Guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their annual report together with the audited financial statements of the Charity for the 1 April 2023 to 31 March 2024. The Annual Report serves the purposes of both a Trustees, report and a directors. report under cotnpany law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial ReFioriing Standard applicable in the UK and Republic of Ireland {FRS102) {effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims a) to relieve the needs of disabled people and carers, for the public benefit, resident but not limited to. Darlington and the surrounding areas. In particular. bul not exclusively by the promotion of equality, diversity and independence through the provision of services. support, information and training. and b) to direct, promote and support the efficient working of Charitable organisations. voluntary bodies, and stalutory bodies in their work to relieve disability ("the Objects.). Slgnlflcant activities Darlinglon Association on Disability (DAD) was established in 1986 as a voluntary and charitable organisation led by disabled people. It exists to promote independence and choice of disabled people and supports disabled people and carers through the provision of services. support and information and by tackling issues affecting disabled people locally and nationally. DAD promotes the Social Model of Disability and as part of that ethos is actively involved in promoting disability equality and awareness raising. As an organisation. DAD endeavours to ensure that its services are responsive and not prescriptive. DAD has five strategic aims that it works to achieve- Promote the Social Model of Disability. Ensure disabled people and carers are involved in all its work. Provide high quality services to promote independence and choice. Improve access to services, consultation and involvement for sensory impaired people, younger people and people from minority ethnic group. Ensure that DAD has a secure, sustainable and independent future. These aims are met in two ways.. Firstly, DAD acts with disability groups, individual disabled people and carers to jointly tackle issues affecting them in Darlington and the surrounding area and to enable involvement and consultation with service providers, voluntary. public and private sector. Secondly, DAD develops and delivers services with direct involvement of disabled people and carers. All of the organisation's work relies on volunteers who receive ongoing support. Many disabled people act as role models and mentors for other disabled people to volunteer. Many young people volunteer to support the children and young people's service enabling them to demonstrate skills and experience to future employers. Members play a vital role in the organisation ensuring that DAD remains user led and anyone who is new to the organisation is encouraged to become a member in order to be able to influence the organisation, 178 people are registered and 620/0 are disabled people. Page 3
DARLINGTON ASSOCIATION ON DISABILITY IA Company Llmlted by Guarantee TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 OBJECTIVES AND ACTivrriES (continued) Publ1¢ beneflt The CharitYs aims and achievements are set out within this report. The activities set out in this report have been undertaken to further the Chariws charitable purposes for the public benefit. The Trustees have complied with the duty under Section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission and the Trustees have paid due regard to this guidance in deciding what activities the Charity should undertake. DAD continued lo monitor, evaluate and develop all of DAD'S projects to ensure that each is providing the best possible service and is supporting disabled people and carers to increase opportunities, choice and control. Page 4
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 ACHIEVEMENTS AND PERFORMANCE Key Achlevements 2023-2024 Most significantly, demand for our seNices, in line with the picture across the voluntary and community sector, has continued to increase. This is all made possible by an excellent team of staff and volunteers who are committed to supporting people to have independence, choice and control and are committed lo supporting the organisation to achieve its aims. Existing DAD services responded in a range of ways., Access Interest Group Continued to work with the Local Authority and businesses across Darlington and extended its worl( across Tees Valley as part of the developmenl of infrastructure for electric vehicle charging points. advising Local Authorities and suppliers on accessibility requirements for disabled people. Work continued with Darlington Council, working on the Towns Fund Project developments, reviewing all planning applications in relation to disability access and the Equality Act, reviewing applications for licenses for scaffolding and pav8ment cafes and monitoring compliance. Involvement with Durham & Darlington Police has led to the re-establishment of the Independent Advisory Group, now Chaired by DAD, to review Police support for disabled people and others from minority groups. Inv&stment in the provision of a Hate Crime Advocacy Service by the Police, Crime & Victims, Commissioner to support people, across all the equality strands, facing Hate Crime has also continued. Règular meetings have been held with the local Member of Parliament to update them on disability issues leading to DAD being mentioned in House of Commons debates on several occasions lo influence national issues. Access Audits and advice for local groups and businesses are also ongoing. Advocacy Demand for all areas of Advocacy has increased signifi'cantly and has been a major growth area for the organisation. The service deall with 2,305 new referrals and supporled 2,875 people overall. Delivering advocacy support is a key pillar of our work as a Centre for Independent Living. In June we were delighted to be successful as a sub-contractor for People First to deliver a long term contract for Advocacy in Tees Valley including.. general statutory Advocacy, Independent Mental Capacity Advocacy IIMCA). Independent Mental Health Advocacy {IMHA), Relevant Persons Representatives IRPR) and Care Act advocacy alongside contracts for Darlington Council and other agencies. All advocates hold, or are working towards. the National Advocacy Qualification to ensure that the team has the Ljp-to-date knowledge and skills necessary to support people to access the services they need and to ensure that their rights are upheld. A trainee Advocate role has also been introduced to ensure a high quality team is developed based on the Social Model of Disability. This has been supported by developments in training. systems and structures to maintain a high quality service. Funding has continued from The Henry Smith Trust Fund as part of a national pilot to demonstrate the value of general, non-statutory advocacy for people with a learning impaimient. The groups to develop self advocacy skills have had regular attendances totalling 456 over the year and 121 people have received one to one support. People have been supported with a range of issues including housing, health and employment. Page 5
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 ACHIEVEMENTS AND PERFORMANCE (continued) Carers Support Support for carers is delivered across the organisation through Information and Advice, Direct Payment Support and Advocacy. Carers breaks have continued to be available at both The Hub and DASH thanks to Better Care funding. Carers and parent carers have been a focus for the support we have provided for Cost of Living. Children and Young Peoples Service (ChYPS) Over 135 children and young people were registered to attend activities during holidays and after school. DAD caters for four different age groups beeen 3 and 25 years of age. A group of trained and qualified staff. alongside volunteers, delivered a wide range of accessible activities and outings including going to the beach. farm and local parks to enjoy the same opportunities that are open to other children through the holidays. Alongside Youth Group and Young Leaders, the Mentoring for Independence scheme was re-established this year supporting young disabled people with money management. cooking, travel and a range of other activities focused on developing independence. The Independent Living Hub A review of the service. including a Disabilty Equality Impact Assessment involving all who att8nd, was undertaken to ensure the sustainability of the service. The Hub was able to continue to support 42 disabled people lo develop new skills, have access lo education, leisure and social activilies through reorganising staffing and reducing costs. Health and wellbeing has been a focus of individual plans with people taking up swimming, participating in a diabetes awareness course and learning about healthy cooking. The DAD accessible vehicle continued to provide essential transport to enable people to access the service. Support from Awards for All enabled people to access activities and outings. Young people's services were relocated to the Hub as part of the reorganisation. along with support for Cost of Living projects. Dlrect Payments Support Servlce Supported over 300 people to use a Direct Payment or a Personal Health Budget to manage their own social and health care support. This is mainly supporting people to employ their own staff lo meet their needs through the provision of Recruitment and HR support, payroll support. accounts lo manage Ihe funding and ongoing information and advice. Additional funding from Skills for Care. for User Led organisations. also enabled accessible training to be delivered to Employers and Personal Assistants. Information Provision Support for the Cost of Living crisis has been the key focus to support people to access information, CAB appointments at The Hub and food and fuel vouchers via The Household Support Fund. DAD has continued to be a key partner in Darlington Connect. a partnership of voluntary sector organisations working to support health and wellbeing from a shop front in the town. DAD'S role is to support people who experience barriers accessing the Town Centre. Funding from The Energy Saving Trust, to support disabled people and carers with energy saving measures and accessible inforniation, is a very welcome addition to the support we can offer over the next two years. Over 400 people have received support for Cost of Living and a further 124 enquiries were recelved across all areas includlng houslng, beneflts, transport, educatlon and equipment. Page 6
DARLINGTON ASSOCIATION ON DISABILITY IA Company Llmlted by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 ACHIEVEMENTS AND PERFORMANCE l¢ontinued) Self Advocacy People's Parliament, as the voice of people with a leaming impaim)ent in Darlington, receives support from DAD with the facilitation of the meetings. The meeting's goals are lo work together to try to influence positive change for people with a learning impairment and aulistic people and to try to make people's live5 better. The group have worked on several issues including raising awareness of the Accessible Information Standard for health and social care, reasonable adjustments under the Equalily Act and access to housing. Quality Across the work of the organisation. 75 % of people supported report that they receive a positive outcome and 100 /0 of people who respond to evaluations rate our support as good or excellent. High standards of governance are maintained and improved which is demonstrated through CHAS. an accreditation and safety scheme, and the maintenance of Ihe Investors in People award. The Advocacy Service is working towards the national quality scheme accreditation. Page 7
DARLINGTON ASSOCIATION ON DISABILITY {A Company Limited by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 FINANCIAL REVIEW Revlew of financial activities and affalrs The financial affairs of the Association were managed by a Trustee sub-committee which mel throughout the year and reported to the Trustees. The last financial year continued to see a significant rise in demand, Trustees agreed to allocate reserves to be able to respond effectively to the Cost of Living crisis. Additional support was secured from funders who rose lo the challenge of supporting the sector with the speed that was needed. We are immensely thankful to all our funders including- County Durham Community Foundation, Children in Need. Community Transport Association. VONNE, The 700 Club, The Energy Saving Trust, The Integrated Care Board. Healthwatch. Social Enlerprise Support Fund. Skills for Care, Police Crime and Victims Commissioner and Awards for All. Contracts were in place with Councils across Tees Valley including Darlington, Stockton and Redcar & Cleveland. In June, DAD was successfully selected as a subconlractor for People First to deliver Advocacy across Tees Valley. This provides the s8CUrity of a contract, potentially for eight years, and has created an initial surplus due to proactively tackling a waiting list to ensure that people who need Advocacy are supported in a timely way. The review and restructure of The Independent Living Hub, bringing children's and adults services together, has also resulted in an inilial surplus and secured the short term future of those services. The incoming resources for the 12 month period amounted to £1.514,730 of which £228,050 was for restricted projects and £1,286.680 was attributable to general funds before expenditure. Reserves policy The Trustees established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets ('the free reserves'} held by the charity should be beeen 3 and 6 months of the resources expended in general funds. This is the level assessed by Trustees that would enable the organisation to manage risks associated with a sudden loss of funding. Trustees agreed Ihat a Designated Fund be established to support unmet need and essential development and this stood at £91,974 at the yeaf end. The level of free reserves at the year end is £471,847 which falls within the target set. Page 8
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Future Plans Our strategy of operating as a Centre for Independent Living across Tees Valley is a key focus of our Business Plan to support disabled people across the area. The Energy Saving Trust is funding work across Tees Valley to provide Cost of Living Support, along with funding in the new financial year. to promote accessible information for Smart Meter usage. The provision of Advocacy across Tees Valley has undergone major changes as the sub-contracting model is embedded. The staff team is being developed and continues to grow to meet demand. Self advocates are preparing to deliver the national roll out of Oliver McGowan mandatory training to NHS and social care staff. The Iraining aims to provide the workforce with the right skills and knowledge to provide safe, compassionate and informed care to autistic people and people with a leaming impairment. The training was named after Oliver McGowan, whose death shone a light on the need for health and social care staff to have belter training. This will be a main area for development over the coming year as we recruit and train new staff as co trainers, who have lived experience, deliver the training lo meet demand. The impact of DAD is already being demonstrated as new staff include some of our previous Young Leaders. Our Direct Payments Support is well established, and we will continue to support people across Darlinglon and Redcar & Cleveland with a wide range of supporl including supporting employers with recruilmenl, payroll and Manag8d Accounts. Work to support People with Personal Health Budgets who wish to be employers is also continuing. The Access Interest Group has been advising on the major capital improvements to Darlington Railway Station which will be ongoing in 2024. As Darlington is amongst those towns identified by Government to benefit from Long Term Plan for Towns investment, with key criteria to consult with disabled people, the group anticipates a key focus of its work will be involv8d in these developments. DAD continues to play an active role in the Voluntary and Community Sector Strategy Group in Darlington and has been actively involved in a partnership bid, led by CAB, to the Volunteering for Heallh Fund. The bid is to redevelop volunteering infrastructure in the town. Following a review of premises requirements, Trustees have agreed to relocate the main office. Negotiations to secure the lease are ongoing. A review and restructure of direct services is nearing completion which will co locate children and adult's services. based at West Lodge in Darlington. A focus on support for young disabled people, and particularly the development of Young Leaders as the future of the organisation, is a key focus of the review. DAD wish to thank all funders and supporters of the organisation. In particular we thank our amazing staff team and the many people who give hours of their time. expertise. skills and knowledge to ensure that DAD continues to be a successful organisalion. Volunteers work at all levels of the organisation. As a User Led Organisation, disabled people and carers volunteer as Trustees and others work across the projects which DAD operates. Volunteers are the backbone of the organisation and our thanks and appreciation go to all of them. DAD will continue to ensure that the organisation has a slrong presence going forward, promoting the organisation as a Centre for Independent Living available to support all disabled people and carers. Page 9
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The Charity is controlled by its governing document, a deed of trust, and constitutes a limitèd company, limited by guarantee, as defined by the Companies Act 2006. DAD has been a registered charity since 1986 and in June 2008 the unincorporated Charity transferred lo a Company Limited by Guarantee, as defined by the Companies Act 2006. a user led organisation DAD consulted and involved members. people who use our services, staff and volunteers in developing the Memorandum and Articles that now govern the organisation. The charity is controlled by its governing document that ensures the organisation is user led, requiring a minimum of 75 /0 of Trustees to be disabled people. The current legal structure provides a strong basis to secure tenders for services and ensure that disabled people and carers can govern. develop and run the services they identify are needed lo ensure independence, choice and control. Recrultment and appointment of new Trustees The Trustees are appointed on a Ihree-year rotation to govem the business of the association. Members at the Annual General Meeting approve the appointment of Trustees as Directors of the Company. The general membership includes individual disabled people and carers, representatives from local groups and the local organisations. The membership structure also ensures that a majority are disabled people. The Chairperson or the Vice Chairperson and either thè Secretary or Honorary Treasurer must be a disabled person. The Memorandum and Articles allows for up to nine Trustees. Organisational structure The Trustees met 7 times during the period of this report and various sub committees including policy, finance and health and safety, met between those meetings and reported to th8 Trustees. To ensure the Association has the capacity to develop and address the many Changes the organisation faces, operational responsibility is delegated to a Senior Management Team led by a Chief Executive. Deputy Chief Executive and Iwo Senior Managers. This team oversees the day to day running of the organisation including 10 full time and 70 part lime or temporary staff and 20 volunteers. The Finance Committee has responsibility for setting and reviewing the remuneration of the charitvs key management personnel. Policies adopted for the induction and training of Trustees Trustees, as Directors of the Compariy, regularly discuss their responsibilities as Company Directors and understand them. New Directors receive an induction to the organisation, including a copy of the Charities Commission guide for Trustees, information on charity accounting and the organisation's policies and procedures. All Trustees undertake a Disclosure and Barring Service check. Trustees underlake additional training as appropriate. Page 10
DARLINGTON ASSOCIATION ON DISABILITY IA Company Llmlted by Guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Icontlnued) Risk management The Trustees have examined the major strategic, business and operational risks facing the organisation and systems have been established to monitor and review these risks. Trustees purchase an external advisory and insurance service to ensure Health and Safety and Personnel risks are minimised. DAD was delighted to again receive recognition as an Investor in People's organisation for our support and development of staff and volunteers. An Employee Assistance Programme is provided for employees and volunteers to speak to accredited counsellors via a confidential telephone support line. This also includes financial and legal support, an online interactive mental fitness tool and access to online GP. Finance systems and reporting are also regularly reviewed to ensure compliance. Specialist advice is sought from DAD'S accountants when required. Reports identifying risks are also considered by Trustees at their meetings throughout the year. A full review of Insurance requirements is conducted regularly, and the necessary cover purchased with support from a specialist broker. This year has seen costs in this area increase significantly as Charilies are seen as higher risk organisations following the pandemic. Cyber Security insurance has also been included in the cover to minimise increasing risks. Statement of Trustees. responsibilities The Trustees {who are also the directors of the Charity for the purpose5 of company lawl are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. I n preparing these financial statements, the Trustees are required to.. select suitable accounting policies and then apply them consistently., observe the methods and principles of the Charities SORP (FRS 1021,. make judgments and accounting estimates that are reasonable and prudent., state whelher applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concem basis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keeping adequate accounting record5 that are Sufficient to show and explain the Charily's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Disclosure of information to auditors Each of the persons who are Trustees at the time when this Trustees, Report is approved has confirmed that.. so far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are unaware, and that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity's auditors are aware of that information. Page11
DARLINGTON ASSOCIATION ON DISABILITY (A Company Llmlted by Guarantee) TRUSTEES. REPORT (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 Auditors The auditors, Clive Owen LLP, have indicated their willingness to continue in office. Th8 designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees. Approved by order of the members of the board of Trustees on 25 October 2024 and signed on their behalf by: Mr J Hutchinson Trustee Page 12
DARLINGTON ASSOCIATION ON DISABILITY IA Company Limited by Guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF DARLINGTON ASSOCIATION ON DISABILITY Opinion We have audited the financial statements of Darlington Associalion on Disability (the 'charilable company'l for the year ended 31 March 2024 which comprise the Stalemenl of Financial Activities, the Balance Sheet. the statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepled Accounting Practice). In our opinion the financial statements-. give a true and fair view of the state of the charitable companvs affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure for the year then ended.. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice-, and have been prepared in accordance with the requirement5 of the Charities Act 2011. Basis for opinion We conducted our audit in accordance with International Standards on Auditing {UK) IISAS (UK}l and applicable law. Our responsibilities under those standard5 are further described in the Auditors, responsibilities for the audit of the financial stataments section of our report. We are independent of the charitab18 company in accordance with the ethical requirements that are relevant lo our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statemenls are authorised for issue. Our responsibilities and the responsibilities of Ihe Trustees with respect to going concern are described in the relevant sections of this report. Page 13
DARLINGTON ASSOCIATION ON DISABILITY IA Company Llmlted by Guarantee INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF DARLINGTON ASSOCIATION ON DISABILITY (CONTINUED> Othar information The other information comprises the information included in the Annual Report other than the financial statemenls and our Auditors, Report thereon. The Trustees are responsible for the other infarmalion contained within Ihe Annual Report. Our opinion on the fir7ancial slatements does not cover the other information and, except to the extent othemise explicitly stated in our report. we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and. in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears lo be materially misstaled. If we identify such material inconsislencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial stalements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report thal fact. We have nothing to report in this regard. Matlers on which we are required to report by exception We have nothing to report in respect of the following matters where the Charities {Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion.. the information given in the Trustees, Report is inconsistent in any material respect with the financial statements, or sufficient accounting records have not been kept: or the financial statements are not in agreement with the accounting records and returns.. or we have not received all the information and explanations we require for our audit. Responslbilities of Trustees As explained more fully in the Trustees, Responsibilities Statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial slatements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charitable companls ability to continue as a going concern, disclosing. as applicable. matters related to going concern and using the going concem basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations. or have no realistic alternative but to do so. Page 14
DARLINGTON ASSOCIATION ON DISABILrrY (A Company Limited by Guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF DARLINGTON ASSOCIATION ON DISABILITY (CONTINUED) Audltors. responsibilities for the audit of the financial statemènts We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect Ihereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors. Repori that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance wilh ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities. outlined above, to detect material misstatements in respect of irregularilies. including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below: We undertake the following procedure to identify and respond to these risk of non-compliance: Understanding the key legal and regulatory frameworks that are applicable lo the Trust. We communicated identified laws and regulations throughout the audit team and remained alert to any indication5 on non-compliance throughout the audit. We determined the most significant of these to be around safeguarding, disability law, employment law, charity law, company law, health and safety law, regulations, taxation law and GDPR. Enquiry of directors and management as to policies and procedures to ensure compliance and any known instances of non-compliance. Review of Board minutes and correspondence with regulators. Enquiry of dir8Ctors and management as to areas of the financial statements susceptible to fraud and how those risks are managed. Challenging management on key estimates, assumptions and judgements made in the preparation of the financial statements. These key areas of uncertainty are disclosed in the accounting policies. Idenlifying and testing unusual journal entries. with a particular focus on manual journal entries. Through these procedures. we did not become aware of actual or suspected non-compliance. We planned and perfomied our audit in accordance with auditing standards but owing to the inherent limitations of procedures required in these areas. there is an unavoidable risk that we may not have detected a material misstatement in the financial statements. The furiher removed non-compliance with law and regulations is from the events and transactions reflected in the financial statement, the less likely we would become aware of it. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve concealment, collusion. forgery, misrepresentation, or override of inter controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.or -uklauditorsres onsibilities. This descriplion forms part of our Auditors, Report. Page 15
DARLINGTON ASSOCIATION ON DISABILITY (A Company LIMIt by Gu•rant••) INDEPENDENT AUDrroRS' REPORT TO THE MEMBERS OF DARLINGTON ASSOCIATION ON DISABILITY (CONTINUED) Us• of our report This report is made solely lo the charitable ccmnpanls trustees. as a body, in accordance wilh Part 4 of the Charities (Accourrt5 and Reporisl Regulations 2008. Our auL1it work has been undertaken so that we might state to Ihe charitable companls trustees Ih06e mattets we are required io stale to thern in an Auditor5, Report and for no other purpose. To the fullest extent pern)itted by law. we do not accept or assume responsibltrty to anyone other Ihan Ihe charitable company and ils members, as a body. for our audit work, for this report. or for the opinions we have fonned. pa Chrfstophor Beaumonl BA(Hons) BFP FCA DChA {Sanlor Staluiory Audltor) for and on b•half Clive Owen LLP Chartered Accountsnts & Statutory Auditors 140 Coniscliffe Road Darfington County Durham DL3 7RT 2) October 2024 Clive Owen LLP are eligible to act as audltors in terms of section 1212 of the Companies Act 2006. Pa9e 16
DARLINGTON ASSOCIATION ON DISABILrrY (A Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted funds 2024 Restrlcted funds 2024 Total funds 2024 Total funds 2023 Note Income from: Donations and legacies Charitable activities Investments 3,104 1.281.143 2,433 3,104 1.509.193 2.433 6,032 1,264,002 514 228,050 Total income 1,286,680 228,050 1,514,730 1.270.548 Expenditure on: Charitable aclivities 1,244.060 205,551 1,449,611 1,246,549 Total expenditure 1,244.060 205,551 1,449,611 1.246,549 Net movement in funds 42,620 22,499 65,119 23, 999 Reconciliatlon of funds: Total funds brought forward Net movement in funds 429,227 42,620 2,501 22,499 431,728 65,119 407, 729 23, 999 Total funds carried forward 471,847 25,000 496,847 431, 728 The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 21 to 37 form part of these financial statements. Page 17
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limlted by Guarantee) REGISTERED NUMBER: 06688735 BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Note Flxed assets Tangible assets 13 2,069 2,069 Current assets Debtors 14 280.745 405,363 227,074 447,047 Cash at bank and in hand 686.108 674, 121 Credilors.. amounts falling due within one year 15 1189,261) (244,462) Net current assets 496,847 429,659 Totsl assets less current liabilitles 496,847 431,728 Net assets excludlng penslon asset 496,847 431,728 Total net assets 496,847 431, 728 Charity funds Restricted funds Unrestricted funds 16 25,000 471,847 2,501 429, 227 16 Total funds 496,847 431,728 The entily was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the entity to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. However, an audit is required in accordance with section 144 of the Charities Act 2011. The Trustees acknowledge their responsibilities for complying with the requirements of Ihe Act with respect lo accounting records and preparation of financial ststemenls. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. Th8 financial statements were approved and authorised for issue by the Trustees on 25 October 2024 and signed on their behalf by.. Page 18
DARLINGTON ASSOCIATION ON DISABILITY IA Company Limited by Guarantee) REGISTERED NUMBER: 06688735 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2024 MrJ Hutchinson Trustee The notes on pages 21 to 37 form part of these financial statements. Page 19
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Cash flows from operating activities Net cash used in operating activities (44,117) 15.468 Cash flows from investing activities Interest received 2,433 514 Net cash provided by investing activities 2A33 514 Cash flows from financing activities Net cash provided by financing actlvltles Change In cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year (41,684 447,047 15,982 431,065 Cash and cash equivalents at the end of the year 405,363 447,047 The notes on pages 21 to 37 fomi part of these financial statements Page 20
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 General inforniatlon Darlington Association on Disability is a charitable cotnpany limited by guarantee, registered in England and Wales. The charitable companys numbers and registered office can be found in the Report of the Trustees. Accounting policies 2.1 Basis of preparation of financial statements The financial statements have been prepared in accordance with the Charities SORP (FRS 102) Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) and the Companies Act 2006. Darlington Association on Disability meels the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaclion value unless otherwise stated in the relevant accounting policy. 2.2 Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Income from charitable activities includes income recognised as earned where the related services are provided under contract or where entitlement to grant funding is subject to specific performance conditions. Grant income included in funding is subject lo specific performance conditions. Grant income included in this category provides funding to charitable activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Grants, where entillement is not conditional on the delivery of a specific performance by the charity. are recognised when the charity becomes unconditionally entitled to the grant. Where income is received in advance of entitlement of receipt, its recognition is deferred and included within creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when received. 2.3 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party. it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the lotal of direct costs and shared c051s, including support costs involved in underlaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned beiween those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of lime spent. and depreciation Gharges allocated on the portion of the asset's use. Expenditure on charitable activities is incurred on directly undertaking the activilies which further the Charily's objectives, as well as any associated support costs. Page 21
DARLINGTON ASSOCIATION ON DISABILITY IA Company Llmlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (contlnued) 2.4 Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity., this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited. 2.5 Taxation The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is polentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. 2.6 Tanglble fixed assets and depreclatlon Tan9ible fixed assets costing £1,000 or more are capitalised and re¢ognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Tangible fixed assets are initially recognised at cost. After recognition, under the cost mod&l. tangible fi'xed assets are measured at Gost less accumulated depre¢ialion and any accumulated impairment losses. All costs incurred lo bring a tangible fixed asset into ils intended working condition should be included in tho measurement of cost. Depreciation is charged so as to allocate the cost of langible fixed assets less their residual value over their estimated useful lives, using the straight-line method. Deprecialion is provided on the following bases.. Accessable transport vehicle 25 % (charged to the General Fund and included in management and administration costs) Resource equipment and 250/0 and 500/. (charged to the ILH Equipment furnishings for Independent Fund and included in expenditure on charitable Living Hub objects) Office equipment and computer - 25 % and 50°/0 (charged to the General Fund equipment and included in management and administration costs) 25 /. {charged to the DASH Equipment Fursd and included in expenditure on charitable objects} Play equipment for DASH 2.7 Financial instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured al amortised Cost using the effective interest method. 2.8 Operating leases Rentals paid under operating leases are charged lo the Statement of Financial Activities on a straight line basis over the lease term. Page 22
DARLINGTON ASSOCIATION ON DISABILITY (A Company Llmlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollcles (continued) 2.9 Penslons The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year. 2.10 Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Irustees. Designated funds comprise unreslricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds Can only be used for particular restricted purposes within the objecls of the charity. Restrictions arise when specified by the donor or when funds are raised for particular rastricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 2.11 Irrecoverable VAT The charity is partially exempt for VAT and input VAT not recoverable is charged to managemenl and administration costs. Critical accountlng estlmates and areas of judgment Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Critical accounting estimates and assumptions- The resulting accounting estimates and assumplions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjuslment to the carrying amounts of assets and liabilities within the next financial year are discussed below. Bad debt provision.. The Trust have included provision for bad and doubtful debts. Debtors considered to be bad are provided in full, the total bad debt provision at 31 March 2024 is £10.676 {2023-. £3,742). Deferred income.. The Charity recogriises income in the period to which it relates by determining the stage in which contract terms and spend have been acheived, deferring Gontracts within the corr8Ct periods, Ihe deferred income al 31 March 2024 is £66,04412023'. £46,427). Page 23
DARLINGTON ASSOCIATION ON DISABILITY (A Company Llmlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Income from donatlons and legacies Unrestricted funds 2024 Total funds 2024 Total funds 2023 Donations 3,104 3.104 6.032 Total 2023 6,032 6.032 Income from charitable activities Unrestricted Restricted funds funds 2024 2024 Total funds 2024 Total funds 2023 Tees Aulhorities Acc8SS to Work Children in Need ILH Skills for Care Other 853,870 92,177 853,870 92,177 2,510 239,483 18,661 302,492 776, 189 83.333 6, 080 190,485 13,375 194,540 2,510 239,483 18,661 181,879 120,613 Total 2024 1.281,143 228,050 1,509.193 1.264.002 Total 2023 1.117.718 146, 284 1,264,002 Included within "Othert is £60,687 {2023.. £32.308) for Chyps & Dash, £54,408 (2023= £Nil) for Henry Smith. and £187,397 {2023= £162,232) other income from charitable activities. Page 24
DARLINGTON ASSOCIATION ON DISABILITY (A Company Llmlted by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Inveslment Income Unrestricted funds 2024 Total funds 2024 Total funds 2023 Bank interest 2.433 2.433 514 Total 2023 514 514 Analysis of expenditure on Charitable activities Summary by fund type Unrestrfcted Restrlcted funds funds 2024 2024 Total 2024 Total 2023 Charitable Activities 1,244,060 205,551 1,449,611 1,246,549 Total 2023 1. 101.408 145.141 1,246, 549 Analysis of expendlture by adivities Support costs 2024 Total funds 2024 Total funds 2023 Direct Costs 2024 Charitable Activities 1,297.085 152,526 1,449,611 1,246,549 Total 2023 1.086.860 159.689 1,246,549 Page 25
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Analysls of expenditure by actlvltles (contlnued) Analysis of direct costs Total funds 2024 Total funds 2023 staff costs Depreciation Activits'es and events Advertising Equipment purchased DBS checks Heat and light Insurance Travel expenses Postsge, printing and stationery Rent and rates 947.366 2,069 10.094 2,346 69,739 99 16,080 9,671 39,552 19,811 53,286 19,056 6,792 ,157 43,450 7,950 19,371 s.000 5.645 11,551 837, 784 2.071 9.123 1,601 37.558 2,876 18,017 2.852 42,011 4.629 44,072 19,121 6,710 7,812 25,677 8, 122 7,707 Repairs and renewals Room hire costs Telephone Training Project expenses Irrecoverable VAT Relocation costs Agency costs other sundry costs 2,839 6,278 1.297,085 1.086,860 Page 26
DARLINGTON ASSOCIATION ON DISABILtrY (A Company Llmlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Analysls of expendlture by actlvlties {contlnued) Analysls of support Costs Total funds 2024 Total funds 2023 Staff costs Governance costs 126,964 25.562 132,116 27,573 152.526 159, 689 Governance costs 2024 2023 Audilors, remuneration Accountancy and legal fees 10,000 15,562 10,969 16.604 25,562 27,573 10. Net Incomellexpenditure) 2024 2023 Auditors. remuneration Depreciation - owned assets Operating lease payments 10.000 2,069 889 10,969 2,071 1,408 11. Staff costs 2024 2023 Wages and salari8S Social security costs Pension costs 982.035 66,908 25.387 887,905 59,594 22,401 1,074,330 969, 900 Page 27
DARUNGTON ASSOCIATION ON DISABILITY (A Company Llmited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 11. Staff costs (contlnued) The average number of persons employed by the Charity during the year was as follows: 2024 No. 2023 Senior management Project Co-ordinators Support workers Finance and admin 63 60 72 70 No employee received remuneration amounting to more than £60,000 in either year. Remuneration of key management personnel In the year was £163,197 (2023: £123.188) whlch induded employers, pension contributions of £4.741 (2023: £3.542). 12. Trustees. remuneratlon and expenses Durlng the year, no Trustees received any remuneration or other benefits (2023 - £NIL). During the year ended 31 March 2024. expenses totalllng £Nil were reimbursed or paid dlrectly to Trustees (2023 - £135 to 2 Tmstees). Page 28
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 13. Tangible flxed assets Motor Fixtures and vehicles fittings Computer equipment Total Cost or valuation At 1 April 2023 28.282 2.968 12,685 43,935 At 31 March 2024 28,282 2.968 12,685 43,935 Depreciation At 1 April 2023 Charge for the year 28.282 2,968 10.616 2.069 41.866 2.069 At 31 March 2024 28,282 2,968 12,685 43,935 Net book value At 31 March 2024 Al 31 March 2023 2,069 2,069 14. Debtors 2024 2023 Due within one year Trade debtors Other debtors Prepayments and accrued income 260.609 199,947 27 20,136 27,100 280,745 22T,074 Page 29
DARLINGTON ASSOCIATION ON DISABILITY (A Company Llmlted by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 15. Creditors: Amounts falling due withln one year 2024 2023 Trade creditors VAT 16,172 9,828 16.207 59.077 87.977 29.659 6.328 13.824 65.615 129.036 Other taxation and social security Other creditors Accruals and deferred income 189.261 244.462 2024 2023 Deferred income at 1 April 2023 Resources deferred during tho year Amounts released from previous periods 46.427 111.204 66,044 46,427 (46,427) (111,204) 66,044 46,427 Page 30
DARLINGTON ASSOCIATION ON DISABILITY IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 16. Statement of funds Statement of funds - current year Balance at 31 March 2024 Balance at 1 April 2023 Income Expenditure Unrestricted funds Designated funds New Development Investment & Efficiencies Keep People Connected 69,354 26,831 (1,739) (2,472) 67,615 24.359 96,185 (4,211) 91,974 General funds General Fund 333,042 1,286,680 (1,239,849) 379,873 Total Unrestricted funds 429,227 1,286,680 (1.244,060) 471,847 Restricted funds Children in Need Skills for Care 23124 Accessible Energy Darlington Connect- Cost of Living D'Ton Connect Social Prescribing Getting Connected-Keeping Connected CDCF Short Breaks TEWV 2,501 2,510 14,110 6,110 25,000 3,000 2,922 5.000 1809) 29,030 2.521 12,935 8,022 3.027 4,551 22,859 54,408 10,266 20,431 2,157 {5,011) 114,110) 16,110) 25,000 (3,OQOI (2,9221 (5.0001 809 Household Support Act Green Social Enterprise Support Tackling Loneliness Comm Trans Learning Impairment Network Skills for care 22123 Advocacy Awareness Henry Smith COCF Poverty Hurts Oliver McGowan Healthwatch Oiabetes {29,030} <2,521) 112,935) {8,022) 13,027) 14,5511 122.8591 154,4081 110,2661 (20.431 > (2,157) Page 31
DARLINGTON ASSOCIATION ON DISABILITY IA Company Limlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 16. Statement of funds {¢ontlnued) Statement of funds - current year (continued) Balance at 31 March 2024 Balance at 1 April 2023 Income Expendilure 2,501 228,050 (205,551) 25,000 Total of funds 431.728 1,514,730 (1,449,611) 496,847 Page 32
DARLINGTON ASSOCIATION ON DISABILITY IA Company Llmfted by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 16. Statement of funds (contlnued) Statement of funds - prlor year Balance at 31 March 2023 Balance at 1 Apnl 2022 Incom8 Expenditure Unrestricted funds Designated funds New Development Investment & Efficiencies Keep People Connect8d 72. 193 30.000 (2, 839) (3.169) 69,354 26.831 102, 193 (6,008) 96.185 General funds General Fund 304,178 1, 124,264 (1,095,400) 333,042 Total Unrestricted funds 406.371 1.124,264 (t, iot,408) 429, 227 Restrlcted funds Children in Need Skills for Care 23124 D'Ton Connect Social Prescribing Getting Connected-Keeping Connected CDCF Short Breaks TEWV 920 383 6, 080 3, 828 2.213 (4,499) (4,211) (2,213) (55) (683) (2,110) (71,000) (2.479) (22, 465) (5,945) (25,583) (824) (8,404) (6, 190) (48,480) 2,501 55 683 2.110 11,000 2,479 22,465 5.945 25, 583 824 8.404 6, 190 48,480 Household Support Act Green Social Enterprise Support Learning Disability England Tackling Loneliness Comm Trans Learning Impairment Network Skills for care 22123 Advocacy Awareness Henry Smith 1,358 146.284 (145, 141) 2,501 Total of funds 407, 729 1,270,548 (1,246,549) 431,728 Page 33
DARLINGTON ASSOCIATION ON DISABILITY IA Company Llmlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 16. Statement of funds (continued) Movements on individual funds are shown above. The purpose of each fund is as follows: General fund - This fund meets all the general operating costs of the charity. Transfer are made from the general fund to restricted funds to cover subsidies to particular projects as agreed by Trustees. Designated funds New Development Investment & Efficiencies cyber and potential office move. Keep People Connected - Support people through the Cost-of-Living Crisis. Software development including accounting systems. Children in Need - support for after school activities. Skills for Care training. support individual 8mployers who use a personal budget and their PA'S to access Darlington Connect Cost of Living - support with the cost of living crisis. D'ton Connect Social Prescribing - Facilitating connections between the voluntary sector and social perscribers. CDCF- Supporting disabled people with the cost of living crisis. TEWV- Small grant to support young disabled peoples activities. Household support- Individual support to people who need as a result of the cost of living crisis. Act Green - small grant to support young peoples activities around climate change. Learning Disability England - support to voluntary sector organisations in relation to advocacy. Tackling Loneliness Community Transport- Provision of transport for people experiencing loneliness. Learning Impairment Network - Facilitating of Darlington Network. Advocacy Awareness- Grant to support organisation to help organisation to work towards the quality marks. Henry Smith - Grant to support self advocacy for general issues. Oliver McGowen - funding to provide Oliver McGowen training. Page 34
DARLINGTON ASSOCIATION ON DISABILITY (A Company Llmited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 17. Summary offunds Summary of funds- current year Balanco at 31 March 2024 Balance at 1 April 2023 Income Expenditure Designated funds General funds 96,185 333.042 2,501 (4,211) (1,239,849) (205.551) 91,974 379,873 25.000 1,286,680 228,050 Restricted funds 431,728 1,514,730 (1.449.611) 496,847 Summary of funds - prior year Balance at 31 March 2023 Balance at l April 2022 Income Expenditure Designated funds General funds Restricted funds 102, 193 304, 178 1.358 (6.008) (1.095,400) (145, 141) 96. 185 333,042 2.501 1, 124,264 146,284 407, 729 1.270,548 (1,246,549) 431,728 18. Analysis of not assets between funds Analysls of net assets between funds - current perlod Unrestricted Restricted funds funds 2024 2024 Total funds 2024 Current assets Creditors due within one year 661.108 (189.261) 25.000 686,108 (189,261) Total 471,847 25.000 496,847 Page 35
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 18. Analysis of net assets between funds (continued) Analysis of net assets between funds - prior period Unrestricted funds 2023 Restricted funds 2023 Total funds 2023 Tangible fixed assets Current assets Creditors due within one year 2, 069 671,620 (244,462J 2.069 674, 121 (244,462) 2,501 Total 429,227 2,501 431,728 19. Reconclllation of net movement In funds to net cash flow from operatlng actlvltles 2024 2023 Net income for the period (as per Stat&ment of Financial Activities) 65,119 23,999 Adjustments for: Depreciation charges Interest received Increase in debtors Increasel(decreasel in credilors 2,069 (2,4331 (53,6711 (55,201) 2,071 (514) (74,907) 64,819 Net cash provided byl(used in) operatlng actlvltles (44,117) 15,468 20. Analysis of cash and cash equivalents 2024 2023 Cash in hand 405,363 447,047 Total cash and cash equivalents 405,363 447.047 Page 36
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 21. Analysis of changes In net debt At 1 April 2023 Cash flows At 31 March 2024 Cash al bank and in hand 447.047 (41,684) 405,363 447,047 (41,684) 405,363 22. Operating lease commitments At 31 March 2024 the Charity had commitments to make future minimum leas8 payments under non- cancellable operating leases as follows- 2024 2023 Not later than 1 year Later than 1 year and not laler than 5 years 1,312 780 1,312 2.092 2,092 3.404 23. Related party transactlons The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 March 2024. Page 37