Registered number: 06688735 Charity number: 1125848 DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guaranteel CONTENTS Page Reference and Administrative Details of the Charity, its Trustees and Advisers Chalmian's Statement Trustees. Report Independent Auditors. R8POrt on the Financlal Ststements Statement of Financial Adivities 3-12 13-16 17 Balance Sheet 18-19 Statement of Cash Flows 20 Notes to the Financial Statements 21-38
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHAR, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Trustees Gordon Pybus. Chairperson Colin Light, Vice Chair Joseph Hutchinson. Treasurer Paul Edwards Samantha Taylor Theresa Moss-carbert Company registered number 06688735 Charity registered number 1125848 Reglstered office Whessoe Technology Centre Aldemian Best Way Darlington County Durham DL14WB Company secretary Lauren Tinkler Chief executive officer Lauren Tinkler Independent auditors Clive Owen LLP Chartered Accountants & Statutory Auditors 140 Coniscliffe Road Darlingion County Durham DL3 7RT Bankers Unty Trust Bank PIG Birmingham B1 2HB HSBC Bank PIC Darlington County Durham DL3 7LQ Solicitors Latimer Hinks 5-8 Priestgate Darlington County Durham DL1 1NL Senior Managèment Team Lauren Tinkler Tracy Roberts Stacey Allan David Thomas Page 1
DARLINGTON ASSOCIATION ON DISABIUTY (A Company Limited by Guarantee) CHAIRMAN'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 The chairman presents his statement for the year. Th8 Disabilty Discrimination Act IDDA) became law in 1995. Fffteen years later it was combined into the Equality Act 2010. The Act was founded on the principles of the Social Model of Disability. Despite 30 years of legislation its intentions have nol fully delivered disabilty equalty. Disabled people of all ages are still discriminated againsl, many on a daily basis. One of the major barriers to equality is the impact of lawful discrimination. Too often. statLrtory minimum requirements are treated as tsrgets rather than baselines to exceed. Darlington Association on Disability {DAO) has conlinued to work with the local authority, other public bodies and private companies to change this mindset. Acling as an adviser and critical friend. DAD has been SUCssful in many areas. Transforming attitudes requires time, persistence, and financial resources and often this vital work goes unseen. The demand for DAD'S services has continued to gr¢1 and to meet that demand DAD has also had to grow. This growth could not have been achieved without loyal dedicated employees and volunteers. l am tremendously grateful to them all and I thank each and every one for their commitment to the organisation and its objectives. DAD can celebrate a very successful year thanks to the hard work of staff, the management team and support from all of our funders. This has enabled the organisation to provide further support for disabled people and cargfs across the organisation to meet rising demand. I cannot overstate how appreciative l am to Chief Executive Lauren Robinson, Deputy Chief Executive Tracy Roberts and Senior Managers Stacey Allan and David Thomas who have all done an outstanding job by continuing to make DAD an organisation that is envied by other ts. I thank them for their loyalty, dedication and excellent leadership. l am indebted to my fellow Trustees for their support to me 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 Chairman Page 2
DARLINGTON ASSOCIATION ON DISABILITY {A Company Llmited by Guayantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their annual report together with the audtled financial statements of the Charity for the year 1 April 2024 to 31 March 2025, The Annual Report serves the purposes of both a Truste8s' report and a directors. report under company law. The Trustees confim that the Annual Report and financial statements of the charttable company comply wrth the current ststutory requirements, the requirements of the charitabl8 companvs governing document and the provisioris of the Statement of Recommended Practice (SORP) applicable lo charities preparing their accounts in aOrdanCe with the Financial Reporting 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, but not exclusively, by the promolion of equalrty, diversity and independence through the provision of seNices. supporl, information and training,. and b) to direct, promote and support the efficient working of charf(able organisations, voluntary bodies, and statutory bodies in their worff to relieve disability (Yhe Objects"). Significant activities Dar5ington Association on Disabilty (DAD) was established in 1986 85 a volunlary 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 provisb)n of services, support and information aniy by tackling issues affecting disabled people locally and nationalty- DAD promotes the Social Model of Disability and as part of that ethos is actively involved in promoting disability equalty and awareness raising. As an organisation, DAD endeavours to ensure that its services are responsive and not prescriptive. DAD has five strategic aims that il works to achieve., Promote the Social me1 of Disabilty. 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 involv8ment for sensory impaired people. younger people and people from minorty 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 joinlly tackl& issues affecting them, across Tees Valley and surrounding areas, to enable involvement and consultation with seNice providers, voluntary, public and private sector. Secondly, DAD develops arKI delivers services with direct involvement of disabled people and carers. All of the organisation's work relies on volunteers who receive ongoing SUPPOrt. MY 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 Servi enabling them to demonslrate skills and experience to future employers. Members play a wtsl role in the organisation ensuring that DAD remains user led and anyone who i8 new lo the organisation is encouraged to become a member in order to be able to influence the organisation, 177 people are registered and 62Yo are disabled people. Page 3
DARLINCTON ASSOCIATION ON DISABILITY (A Company Limited by Guarant88) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 OBJECTIVES AND ACTMTIES (continued} Public benefit The Charity's aims and achievements are set out within this report. The activities set oul in this report have been undertaken to further the Charitys 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 benefrt 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 continues to monitor. evaluate and develop all of DAD'S projects to ensure Ihal each is providing the best possible service and is supporting disabled people and carers to increase independence, choice and Control. Page 4
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee} TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMENTS AND PERFORMANCE Kay Achievements 2024-2025 It has been a year of strategic development, service expansion. and impactful delivery. DAD has strengthened our position as a Centre for Independent Living across Tees Valley, expanded our advocacy Servi$, and deepened our support for disabled people and Garers during the ongoing cost-of-living crisis. Most 5ignrfantIy, demand for our services, in line with the picture across the voluntary and communty sector, has continued to increase. Meeting this demand is 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 to supporting the organisation to achieve its aims. Access Interest Group The group continued to work with the Local Authority and businesses across Darlinglon and exlended ils work across Tees Valley as part of the development of infrastructure for electric vehicle charging points, advising Local Authorf(ies and suppliers on accessibility requirements for disabled people. Work conlinued with Da)lington Council. working on the Towns Fund Project developments, reviewing all planning applications in relation to disabilty access and the Equalty Ad. reviewing applications for licenses for scaffolding and pavement cafes and monitoring compliance. The Chair was appointed as one of the Voluntary Sedor representatives on the Plan for Neighbaurhoods Board. specifically to address the needs of disabled people. The Durham & Darlington Police Independent Advisory Group continues to be Chaired by DAD and reviews Police support for disabled people and others from minority groups. Access Audrts and advice for local groups and businesses are also ongoing. Advocacy Demand for all areas of adVcY has increased significantly. 2,305 new referrals and 2,875 people supported. The transition lo the new contract with People First. to support people in Tees Valley, has been successful. Many complex cases supported including safeguarding, housing. mental health, and cUUrallY sensitive advocacy. The Henry Smith Trust extended sUPPOrt for self advocacy for people with leaming impairments to June 2026. The team are preparing for the Advocacy Qualty Performance Mark. Advocates are regularfy praised for compassion. legal knowledge. arKI reflective practice. This continues to be a major area of growth for the organization. Carers Support Support for carers is delivered across the organisation through Information and Advu. Direct Payment Support and Advocacy. Carers breaks have continued to be available at both The Hub and DASH thanks lo Better Care funding. Carers and parent carers have been a focus for the support we have provided for Cost of Living. Page 5
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) TRUSTEES. REPORT (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMENTS AND PERFORMANCE (continued Children and Young Peoples Service IChYPS) Over 135 children and young people aged 3-25 registered DASH delivered Playschemes during school holidays at Easter, Summer, October, and Christmas Weekly after school activikies including Youth Group. Young Leaders and Mentoring for Independence {MFII were delivered during temi time Young Leaders and MFI engaged in NHS consultations and dBabilty history sessions. DAD was delighted to secure a £185,000 grant awarded from National Lottery Community Fund to support services for young people aged 13- 25 and work to support the development of the Youth Partnership in Darlington. Staff and volunteers re¢Ved comprehensive traning including tracheostomy and epilepsy care. Direct Payments Support Service Supported over 300 people wtth payroll and managed accounts. Continu8d to provide support to people with managing a Personal Health budget in Dadington and County Durham The service received extremely positive feedback from users in Darlington and Redcar. 78'h rated the service as 'excellent' and 1 OOD/o rated the service as either 'exlIent' or'good,. New staff recruited.. Payroll & Finance Administrator and Project Administrator. Skills for Care training was delivered in partnership with Disability North and People First to 346 Employers and Personal Assistants across the N(yth East of which 150 were Darfington residents. The Independent Living Hub The Hub cor7tinued to support on average 42 disabled people to attend regular sessions to develop new skills, have access to education, leisure and social activities. Health and wellbeing has been a focus of individual plans with people taking up swimming. participating in peer led cooking sessions and learning about healthy eating. Information sessions on how to vote in the General Election and NHS campaigns promoting heatth infomation raised awareness of important issues. The DAD accessible vehicle continued to provide essents'al transport to enable people to access the service. Plans are being developed with the support of Motability funding to increase the availabilty of accessible transport. Infonnation Provision and Cost of Living Support Support for the Cost of Living crisis has been Ihe key focus to support people to access information. This includes: DAD has continued lo be a key partner in Darlington Connect, a partnership of voluntary sector organisations working to support mental health and wellbeing from a shop front in the town. DAD'S role is to support people who experience barriers accessing the Town Centre or needing home visits. Over 470 people provided with support and information CAB appointments are delivered at The Independent Living Hub for easy access and support. This support has generated an additional £300,000 of income for disabled people during the year. Food and fuel vouch8rs distributed via The Household Support Fund in partnership with The 700 Club and First Stop. Funding from The Energy Saving Trust to support disabled people and carers with energy saving measures and accessible information Funding from Smart Energy GB to support access to smart meters Introduction of Betler off Calculator, an online tool to SUPPOrt people lo assess if they are entitled to additional income or how increased eamings will affect exists'ng income. DAD is the only local organisation providing a¢sS to Fuel Bank vouchers. Page 6
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limlted by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMENTS AND PERFORMANCE (continued) Self-Advocacy - DAD'S support for self-advocacy includes: Delivery of national Oliver McGowan mandatory training ft)r health and social care providers delivered by accredited trainers wilh lived experience. Peoplè's Parliament, as the voice of people with a arnIng impainnent in Darlington, receives support from DAD with the facilitstion of the meetings. Leaming Impairment Network, bringing together people with lived experience and organisations to coyroduce solutions. Young Leaders, devek)ping young people's skills and Confiden to raise awareness of issues affecting young disabled people. The Henry Smrth Foundation funded self-advocacy project supported 178 individuals on a 1 to 1 basis to develop self-advocacy skills. Research by the Foundation demonstrates that every £1 invested in this work delivers £12 of added value for health and Sla1 care organisations. Transport Following the pandemic Trustees identified transport barriers as a key issue facing disabled people. Lack of confidence, loss of independent living skills, lack of accessible taxi service were all raised as key issues. To try and tackle Ihis strategicalty DAD has= Invested reserves and an unrestricted grant from Ballinger Trust fund to purchase an additional accessible car to support the provision of DAD setvices Worked in partnership with the Good Life Collaborative to secure funding from Motability for travel training to support adult5 Wlth learning impairment's to develop or regain independent travel skills. Applied to Motabilty Foundation to fund the costs of extending our transport services to people who do nol use DAD services to access the communty. including the purchase of a minibus Focus on co-production in relation to transport issues to reduce barriers by working th transport providers. Volunteering Thank you to the many volunteers who give their time. skills and know]edge very generously to support our work. We were delighted to be sucSsful as a partner with Citvzens Advice Bureau, St Teresa's Hospi and wider voluntary sector groups securing one of only 15 national grants for Volunteering for Health. Th8 project will develop a new infrastructure for volunteers in DarlirKJton where DAD wÈll support Cowproduction with people who experience barriers to volunteering including people from minority communities. young people and disabled people. High Qualty Services and Support High stsndards of govemance are rnaintsined, improved and demonstrated through CHAS, an accreditalion and safety scheme DAD was delighted to maintain the Investors in People award. The Advocacy Service is working towards the national qualily scheme accreditation. Following a four year search. the organisation relocaled its head offe to more suitable premises Page 7
DARLINGTON ASSOCIATION ON DISABIUTY {A Company Limited by Guarante• TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 FINANCIAL REVIEW Review of financial activities and affairs The financial affairs of the Association Vre managed by a Trustee sub<ommittee which met throughout th8 year and reported lo the Trustees. The last financial year continued to see a signrficant rise in demand and rapid growth for DAD. Driven by demand, Trustees agreed to allocate reseNes to b8 able to respond effectively to the Cost of Living crisis. Additional support was secured from funders to ensure those disabled people and carers most impact8d could be offered some support. Partnership working has afso been a key factor of the organisation's growth and enabled the organisation to build capacity and share skills and knowledge. We would like to thank all of our partners in The Good Life Collaborative. Darlington Connect, People First. Disability M)rth, the developing Youth Partnership, Volunteering for Health, The 700 Club and First Stop. We are immensely thankful to all our funders including: Ballinger Charitable Trust, Citizens Advice Darlington Redcar and Cleveland, Dadington Borough Council, The Energy Saving Trust. The Henry Smith Foundation, Inclusion North, The Motability Foundation. The National Lottery Community Fund, The NHS North East and Cumbria Integrated Care Board, Point North, Redcar & Cleveland Borough Council, Skills for Care, Smart Energy GB, The 700 Club and VONNE. The incoming resources for the 12 month period amounted to £2,069.693 of which £503,961 was for restricted projects and £1,565,732 was attributable to general funds before expenditure. Reserves policy The Trustees established a policy whereby the unrestricted funds not committed or invested in tsngible fixed assets {'the free reserves'l held by the charty should be beeen 3 and 6 months of the resources exp&nded 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 that a Designated Fund be established to support unmet ne8d and essential development. The Ve[ of free reserves at the year end is £596,827. Page 8
DARLINGTON ASSOCIATION ON DISABILITY IA Company Limited by Guarantee) TRUSTEES. REPORT (CoPINUED} FOR THE YEAR ENDED 31 MARCH 2025 Future forecast 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 connecting DAD via the Bread and Butter Thing distribution centres across Tees Valley to disabled people and carers. Th8 provision of Advocacy across Tees Valley is now embedded through the new subconlract to deliver high quality support. The staff team is being developed and continues to grow to meet demand. Oliver McGowan national mandatory training will continue to be delivered to NHS and Social care slaff. The training aims to provide the workforce with the right skills and knowledge to provide safe, compassionate and informed care to aulistic people and people with a learning impairment. The training was named after Oliver M¢Gowan, whose death shone a light on the need for h88lth and social care staff to have better training. DAD has recruited and trained new staff as ¢traInerS who have lived experience to deliver the training to meet demand, DAD is very proud that our staff team Includes some of our previous Young Leaders. Our Direcl Payments Support is wdl established. and we will continue to support people across Darlington, Redcar and Cleveland with a wide range of support including supporting Employers with recruitment, payroll and Managed Accounts. Work to support people with Personal Health Budgets wish to be Employers is also continuing. The Access Interest Group has been advising on the major capital improvements to Dadington Railway Station which will be ongoing in 2025. Because Darlington has been identified by Government to benefrt from Long Temi Plan for Towns investment, DAD will be actively involved to represent disabled people. DAD continues to play an active role in the Voluntary and Community Sector Strategy Group in Darlington and will be working to develop the Volunt*ring for Heah project with CAB. St Teresa's Hospice and the wider sector. Access to transport will be a key area for development over the coming year, developing travel training and raising awareness of issues. Developing our capacity to support Co-production and engagement of disabled people, lo ensure people have a voice, will be critical to addressing the changes to Welfare Refomi that are now being raised, alongside many other Issues affecting disabled people. DAD wish to thank all funders and supporters of the organisation. In particular our amazing stsff leam and the many people who give hours of their time, expertise, skills and knowledge to ensure that DAD continues to be a successful organisation. Volunteers work at all levels of the organisation. As a User Led Organisation, disab18d 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 strong presence going foard, promoting the organisation as a Centre for Independent Living available to SUPF()rt all disabled people and carers. Page 9
DARLINGTON ASSOCIATION ON DISABILrrY (A Company Limited by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The Charity is conlrolled by its governing document. a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. DAD has been a registered charty since 1986 and in June 2008 the unincorporated Charity transferred to a Company Limrted by Guarantee. as defined by the C<Knpanies Act 201. As 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 govem the organisation. The charity is controlled by its goveming document that ensures the organisation is user led. requiring a minimum of 75 % 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 to ensure independence. choice and Control. Recruitment and appointment of new Trustses The Trustees are appointed on a thre&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 local organisations. The membership structure also ensures that a majority are disabled people. The Chairperson or the Vice Chairperson and either the Secretary or Honorary Treasurer musl 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 varDus sub committees including policy, finance and health and safety. met between those meetings and reported to the Trustees. To ensure the Association has the Caplty to develop and address the many changes the organisalion faces, operational responsibility is delegated to a Senior Management Team led by a Chief Executive, Deputy Chief Executive and two Senior Managers. This team oversees the day to day running of the organisation including 10 full time and 72 part time or temporary staff and 20 volunteers. The Finance Committee has responsiblty for setting and reviewing the remuneration of the chanty's key management personnel. Policies adopted for the induction and training of Trustees Trustees, as Directors of the Company, regularty discuss their responsibilities as Company Directors and understand them. New Directors receive an induction to the organisation, including a copy of the Chariiies Commission guide for Trustees, information on charity accounting and the organisation's policies and procedures. All Trustees undertake a Disclosu and Barring servi check. Trustees undertake additional training as appropriate. Page 10
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT (continued) Rlsk management The Trustees have examined the major strategic, business and operational risks facing the organisation and systems have been estsblished to monitor and review these risks. Trustees purchase an extemal 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 organisation for our support and development of staff and volunteers. An Employee Assistan 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 interaclive mental filness 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 se8n costs in this area increase significantly as Charities 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 purtx)ses of company law) are responsible for preparing the Trustees. Report and the financial statements in OrdanCe with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice}. Company law requires the Trustees to prepare financial ststsments for each financial year. 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 stste of affairs of the Charity and of tts incoming resources and application of resources, including its income and expenditure. for that period. In 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 102),. make judgments and accounting estimates that are reasonable and prudent.. state whether applicable UK Accounting Standards (FRS 102) have been followed. subject to any material departures disclosed and explained in the financial slatements.. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will conlinue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial slatemenls comply wrth the Companies Acl 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking aSOnable steps for the prevention and detection of fraud and other irregularities. Disclosure of infonnatlon to auditors Each of the persons 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 infomiation of which the charrtvs audrtors 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 charitys auditors are aware of that information. Page11
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee} TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Auditors The auditors, Clive Owen LLP. have indicated their willingness to continue in office. The designated Trustees will propose a motion reappoinLing the auditors at a meeting of the Trustees. Approv8d by order of the members ofthe board of Trustees on.................................................. their behalf by- and signed o 4l-L MrJ Hutchinson Trustee Page 12
DARLINGTON ASSOCIATION ON DISABILITY IA Company Limited by Guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF DARLINGTON ASSOCIATION ON DISABILITY Oplnion We have audited the financial statements of Darlington Assixiation on Disabilrty (the 'charitable companv) for the year ended 31 March 2025 which comprise the Statement of Financial Activrties, 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 Accepted Accounting Practice). In our opinion the financ1 slatements: give a true and fair view of the state of the charitable companws affairs as at 31 March 2025 and of its incoming resources and apPIation of resources. induding 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 requiremenls of the Charities Act 2011. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those stsndards are further described in the Auditors, responsibilities for the audit of the financial statements section of our reporL We are independent of the charitable company in accordance with the ethical requirements that are relevant to 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 concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied, we have not identrfied any material uncertainties relaling to events or conditions that, individually or collecttvely, may cast significant doubt on the chantable Company's ability to continue as a going concern for a period of at least tsvelve months fr(7m when the financial statements are authorised for issue. Our responsibil((ies and the responsibilities of the Trustees with respect to going concem are described in the relevant sections of this report. Page 13
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF OARUNGTON ASSOCIATION ON DISABILITY (CQNTINUEDI other information The other infomialion comprises the information included in the Annual Report other than the financial ststements and our Auditors. Report ther60n. The Trustees are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent Dtherwise @xpliciuy stated in our report. we do not express any fomi of assurance conclusion thereon. Our responsibility is to read the other information and. in doing so, consider whether the other infomiation is malerialty inconsistent with the firn¢la1 statements or our knowledge obtained in the cours8 of the audit, or otheiSe appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to detemiine whether this gives rise to 8 material misslatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstalement of this other infonnation. we are required to report that f1. We have nothing to report in this regard. Matters on which we are required to report by exceptlon We have nothing to report in respect of the following matlers where the Charities (Accounts and Reports} Regulations 2008 requires us to report to you rf, in our opini¢. the informalion given in the Trustees. Report is inconsistent in any material respect with the financial statements., or sufficient accounting records hwrfe not been kept; or the financial statements are not in agreement with the accounting records and returns., or we have not received all the infcffmation a4 explanations V require for our audit. Responsibilities of Trustees As explained more fully in the Trustees. Responsibilities Statement. the Trustees (who are also the direclors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statemenls 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 ststemenls, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable. matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to ttase operations, or have no realistic alternative but to do so. Page 14
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limitsd by Guaranteel INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF DARUNGTON ASSOCIATION ON DISABILITY (CONTINUED) Auditors, responsibilitles for the audit of the financial statements We have been appointed as auditor urKler section 144 of the Chatities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assuran about whether the financial statements as a whole are free from material rnisstatement, whether due to fraud OF error. and to issue an Auditors, Report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audtt conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material rf. indiwdually or in the aggregale, 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 non4ompliance with laws and regulations. We design procedures in line with our responsibilrties. outlined above, to detect material misstatements in respect of irregularities, including fraud. The extenl to which our procedures are capable of detecting irregularities, including fraud is detsi18d below= We undertake the following procedure to identify and respond to these risk of non-complian." Understanding the key legal and regulatory frameworks that are applicable to the Trust. We communicated identrfied laws and regulations throughout the audrt team and remained alert to any indications on non-compliance throughout the audit. We detemiined the most signtfi'cant of these ID be around safeguarding: disability law: employment law. charty law, company law, health and safety law, regulations, tsxation 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 minirtes arKI correspondence with regulators. Enquiry of directors 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. Identrfying and testing unusual journal entries, with a particular focus on manual joumal entries. Through these procedures, we did not become aware of actual or suspected non-compliance. We planned and perfomed our audtt 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 further removed ron-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. Vve are not responsible for preventing non-compliance and cannot be expected to detect nonwcompliance with all laws and regulations. A further descriplion 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 description forms part of our Auditors, Report. Page 15
DARLINGTON ASSOCIATION ON DISABILITY IA Company Limited by Guarantee INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF DARLINGTON ASSOCIATION ON DIsABILy {CONTINUEDI Use of our report This report is made solely to the charitable company's trustees. as a body, In accordance with Part 4 of the Charities IAccounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an Auditors, Report and foi no other purpose. To the fullesl extent permitted by law. we do not accept or assume responsibility lo anyone other than the charitable company and its members, as a body. for our audit work, for this report. or for the opinions we have formed. Christopher Beaumont BA{Hons) BFP FCA DChA {Senior Statutory Auditor) for and on behalf Clive Owen LLP Chartered Accountants & Statutory Auditors 140 Conis¢liffe Road Darlington Caunly Durham DL3 7RT Date ts.L_L. Clive Owen LLP are eligible to act as auditors In terms of sectson 1212 of the Companies Act 2006. Page 18
DARLINGTON ASSOCIATION ON DISABIU (A Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES IINCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted funds 2025 Restricted funds 2025 Total funds 2025 Total funds 2024 Note Income froTn: Donations and legacies Charitable activities 339 1.551 N65 10.728 3,539 2,055,426 10,728 3, 104 1, 509, 193 2.433 503.961 Irivestments Total income 1,565.732 503.961 2,069.693 1,514, 730 Expendlture on: Charitable activities 1.440.752 351.397 1.792.149 1,449,611 Total expenditure 1.440.752 351,397 1.792,149 1,449,611 Net movement in funds 124.980 152,564 277,544 65,119 Reconciliation of funds- Total funds brought forward Net movement in funds 471,847 124,980 25.000 152,564 496,847 277,544 431, 728 65,119 Total funds carried forward 596,827 177,664 774,391 496,847 The Ststement of Financial Activities indudes all gains and losses recognised in the year. The notes on pages 21 to 38 form part of these financial statements. Page 17
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) REGISTERED NUMBER: 06688735 BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note Fixed assets Tangible assels 13 19,579 19,579 Current assets Debtors Cash at bank and in hand 14 275,334 631,021 280. 745 405, 363 906,355 686, 708 Current liabilities Credilors: amounts falling due within one year 15 {151,543) (189,261) Net current assets 754,812 496.847 Total assets less current liabilities 774,391 496,847 Net assets excluding pension asset 774.391 496,847 Total net assets 774.391 496, 847 Charlty funds Restricted funds U nrestricled funds 16 177,564 596,827 25,000 471.847 16 Total funds 774,391 496,847 The entity was enlilled 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 quesiion 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 responsibililies for compIng with the requiremenls of the Act wilh respect to accounting records and preparation of financial 51alementS. The financial slalements have been prepared in accordance with the provisions applicable lo entities subject lo the sm811 companies regime. The financial stalements were approved and authorised for issue by the Trustees on and signed on their behalf by.. "2 J4)&< Page18
DARLINGTON ASSOCIATION ON DISABILITY {A Company Limited by Guarantee) REGISTERED NUMBER.. 06688735 BALANCE SHE (CONTINUED) AS AT 31 MARCH 2025 Mr J Hutchinson Trustee The notes on pages 21 to 38 form part of th8se financial statements. Page 19
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Cash flows from operating activtties Net cash used in operating activities 238,425 (44, 117) Cash flows from investing activities Interest received Pur¢ha5e of tangible fixed assets 0,728 {23.495) 2,433 Net cash {used in)Iprovided by investing activitles (12,767) 2,433 Cash flows from financing activities Net cash provided by financing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year 225,658 141,684 447,Q47 405,363 Cash and cash equivalents at the end of the year 631,021 405, 363 The noles on pages 21 to 38 form 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 2025 General inforniation Darlington Association on Disability is a charitable company limited by guarantee. registered in England and Wales. The charrtable companls numbers and registered office can be found in the Report of the Trustees. Accountlng policies 2.1 Basls of preparation of financial statements The financial statements have been prepared in accordance wlh the Charities SORP (FRS 102) Accounting and Reporting by Charities: Statement of Recommended Practice applicable lo charities preparing their accounts in a¢¢ordance with the Financial Reporting Standard applicable in the UK and Republ 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 Disatmlty meets the definition of a public benefrt entty under FRS 102. Assets and liabilities are initialty recognised at historical cost or transaction value unless othewise stated in the relevant accounting policy. 2.2 Income All income is recognised in the Statement of Financial Activities On 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 eamed where Ihe related services are provided under contract or where entitlement to grant funding is subject to specific perfDrmance conditions. Grant income included in funding FS subject to specific perfomance conditions. Grant income included in this category provides funding to charitable activities and is recognised where there is entitlement. rtaInty of receipt and the amount can be measured with sufficient reliability. Grants, where entrtlement 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 entrtlement 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 Expendlture 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 benefrts will be required in settlement and the amount of the obligation Can be measured reliably. Expenditure is classifi8d by activity. The costs of each activity are made up of the total of direct costs and shared costs. including support costs involved in undertaking each activty. 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 between those acttviti8s on a basis consistent with the use of resources. Central staff costs are allocated on the basrs of time spent, and depwialion charges allocated on the portion of the asset's use. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charivs objectives. as wdl as any associated support costs. Page 21
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limitsd by Guarantse) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (continued) 2.4 Interest receivable Interest on funds held on deposit is Includ when receivable and the amount can be measured reliably by the Charity., this is normal upon notification of the interest paid or payable by the institution wrth 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 charttable company for UK corporation tax purposes. Accordingly. the Charty is potentially exempt from taxalion 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 exclugvely to charitable purposes. 2.6 Tangible fixed assets and depreclatlon Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are pr(A>able and the cost or value of the asset can be measured reliably. Tangible fixed assets are initially recognised at cost. After recc43nition, under the cost model, tangible fixed assels arè measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the Cost of tangible fixed assets less their residual value over their estimated useful lives. using Ihe straight-line method. Depreciation is provided on the followij bases: Accessible transport vehtcle 250kn (charged to the General Fund and included in management and administration costs) Resource equipment and 250A and 50Qk {charged to the ILH Equipment furnishings for Independent Fund and included in expendilure on charitable Living Hub objects) Office equipment and computer 250/0 and 500A {charged to the General Fund equipment and included in management and administration costs) 25.kn (charged to the DASH Equipment Fund and incled in expenditure on charitable objects) Play equipment for DASH 2.7 Financial instruments The Charity onty has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are Initial recognised at transaction value and subsequently measured al Iheir settlement value wrth the exception of bank loans which are subsequenl measured at amortised cost using the effective interest method. 2.8 Operating leases Rentals paid under operating leases are charged to the Ststement of Financial Activities on a straight line basis over the lease temi. Page 22
DARLINGTON ASSOCIATION ON DISABIUTY IA Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcies Icontinued) 2.9 Pensions The Charity operates a defined cOntributn 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 obJ"ectives at the discretion of the trustees. Designated funds comprise Unrestrict 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 objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 111 Irrecoverable VAT The charty is partially exempt for VAT and input VAT not recoverable is charged to management and administralion costs. Critical accounting estimates 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 assUmptns. The resulting accounting estimates and assumptions will, by definbtion. seldom equal the related actual results. The estimales and assumptions that have a signrficant risk of causing a material adjustment to the carrying amounts of assels 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 tota bad debt provision at 31 March 2025 is £12.342 {2024'. £10,676). Deferred income.. The Charity recognises income in the period to which it relates by detemining the stage in which contract terms and spend have been acheived. deferring contracts within the correct periods. the deferred income at 31 March 2025 is £nil {2024: £66,044). Page 23
DARLINGTON ASSOCIATION ON DISABILITY IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Income from donations and legacies Unrestricted funds 2025 Totsl funds 2025 Total funds 2024 Donations 3,539 3.539 3, 104 Total 2024 3. 104 3. 104 Income from charitable activities Unrestricted Restricted funds funds 2025 2025 Total funds 2025 Total funds 2024 Tees Authorities Access to Work Children in Need 1,080,550 99,929 1,080,550 99,929 853, 870 92,177 2,510 239,483 18,661 302,492 ILH Skills for Care Other 217.253 217,253 43,869 613,825 43,869 460.092 153.733 Total 2025 1,551.465 503,961 2.055,426 1,509, 193 Total 2024 1,281, 143 228.050 1.5C19. 193 Included within "Other" is £133,405 (2024: £60.687) for Chyps & Dash, £75,612 (2024. £54,408) for Henry Smith, £129.790 Oliver McGowen {2024.. £20,431). £60,539 Motability- Travelling with Confidence <2024.. £nil) and £214,479 (2024.. £187.397) other income from chariL1ble activities. Page 24
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Investment Income Unrestricted funds 2025 Total funds 2025 Tol81 funds 2024 Bank interest 10,728 10.728 2,433 Total 2024 2,433 2,433 Analysis of expenditure on charitsble activities Summary by fund type Unrestricted Restricted funds funds 2025 2025 Total 2025 Total 2024 Charitable Activities 1.440.752 351,397 1,792,149 1,449,671 Total 2024 1,244, 060 205, 551 1,449,611 Analysis of expenditure by activities Support costs 2025 Total funds 2025 Total funds 2024 Direct costs 2025 Charitable Activities 1,619,163 172,986 1.792,149 1,449,611 Total 2024 1,297,085 152,526 1.449,617 Page 25
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Anatysis of expenditure by activities (continued) Analysls of direct costs Total funds 2025 Total funds 2024 Staff costs Depreciation Activities and events Advertising IT costs DBS checks 1,196,639 3.916 8,336 1.337 62.003 6.050 13,212 8,978 42,842 20,825 60,134 30,487 7,764 12.686 38.034 32,518 33.177 2,500 19,267 18,458 947,366 2, 069 10,094 2,346 69. 739 99 76,080 9,671 39, 552 19,811 53, 286 19,056 6, 792 8, 157 43,450 7, 950 19,371 5,000 5, 645 11,557 Heat and sight Insurance Travel expenses Postage, printing and stationery Renl and rates Repairs and renewa15 Room hire costs Telephone Training Project expenses Irrecoverable VAT Relocation costs Agency costs Other sundry costs 1.619,163 1, 297, 085 Page 26
DARLINGTON ASSOCIATION ON DISABIU (A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Analysis of expenditure by activities (continued) Anatysis of support costs Total funds 2025 Total funds 2024 staff costs 150,083 22,903 126, 964 25,562 Governance costs 172,986 152.526 Governance costs 2025 2024 Auditors, remuneration Accountancy and legal fees 8,000 14.903 10,000 15,562 22,903 25,562 10. Net incomel(expenditure} 2025 2024 Auditors, remuneration Depreciation - owned assets Operating lease payments 8,000 3,916 27,665 10,000 2,069 889 Staff costs 2025 2024 Wages and salanes Social security costs Pension costs 1,232,988 82,883 30,851 982, 035 66,908 25,387 1,346,722 1, 074, 330 Page 27
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Staff costs (continued) The average number of persons employed by the Charity during the year was as follows: 2025 2024 No. Senior management Support workers Finance and admin 68 63 78 72 No employee received remuneration amounting to more than £60,000 in either year. Remuneration of key management personnel in the year was £184.298 (2024.. £163,197} which included employers, pension contributions of £5,368 {2024: £4.741). 12. Trustees. remuneration and expenses During the year, no Trustees received any remuneration or other benefits (2024 - £NIL). During Ihe year ended 31 March 2025. expenses totalling £14 were 1mbur$ed or paid directly to 1 Trustee (2024 - £Nil to Twstee). Page 28
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13. Tangible fixed assets Motor Flxtures and vehicles ringS Computer equipment Total Cost or valuation At 1 April 2024 Additions 28.282 23.495 2,968 12.685 43,935 23,495 At 31 March 2025 51,777 2,968 12,685 67,430 Depreciation At 1 April 2024 Charge for the year 28.282 3.916 2.968 12.685 43,935 3.916 At 31 March 2025 32.198 2,968 12.685 47,851 Net book value Al 31 March 2025 19,579 19,579 At 31 March 2024 14. Debtors 2025 2024 Due within one year Trade debtors Prepayments and accrued income 248,880 26,454 260, 609 20. 136 275,334 28Q, 745 Page 29
DARLINGTON ASSOCIATION ON DISABILITY (A Company Llmited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 15. Creditors: Amounts falling due within one year 2025 2024 Trade Creditors VAT other taxation and Sla1 secunty other creditors Accruals and deferred income 37,078 10,301 21,786 65,875 16,503 16.172 9, 828 16,207 59,077 87,977 151.543 189,261 2025 2024 Deferred income at 1 April 2024 Resources deferred durirffJ the year Amounts released from prevrous periods 66,044 46,427 66,044 (46,427) (66,044) 66, 044 Page 30
DARLINGTON ASSOCIATION ON DISA81LI (A Company Limited by Guarantse) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 16. Statement of funds Statement of funds - current year Balance at 31 March 2025 Balance at 1 April 2024 Income Expenditure Unrestricted funds Designated funds New Development Investment & Efficiencies Keep People Connected 67,615 24.359 30,000 6,261 (23,367) 74,248 30,620 91,974 36.281 <23,367 104,868 General funds General Fund 379,873 1,529.471 (1.417,385) 491,959 Total Unrestricted funds 471,847 1,565,732 (1,440,752) 596.827 Page 31
DARLINGTON ASSOCIATION ON DISABIUTY (A Company Llmlted by Guaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 16. Statement of funds (contlnued) Restrfcted funds Skills for Care 43,869 17,093 20,520 18,370 6,078 5,000 15,833 7,169 14,960 58,822 60,539 3,261 27,999 75,612 129,790 1954) (43,515 124,039) 135,142) 112,913 (6,0781 (5,000) 113,169) 17,169) 114,960) (29,887) 354 {6,946 10,378 5,457 Accessible Energy Support Darlington Connect - Cost of Living DTon Connect Social Prescribing Getting Connected-Keeping Connected CDCF Short Breaks Volunteering for Health Household Support Smart Energy National Lottery Communty Fund - Chyps Travelling with Confidence - Motability Learning Impaiment Network Advocacy Awareness Henry Smith Oliver McGowen Other 25,000 2.664 28,935 60,539 664 (2,5971 (7,636) (62,868) (87.378) 954 20,363 12,744 42.412 25,000 503,961 (351,397 177,564 Total of funds 496,847 2,069,693 (1.792,149) 774,391 Page 32
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 6. Statement of funds (continued} Statement of funds - prior year Balance al 31 March 2024 Balance al l April 2023 Incon7e Expenditure Unrestricted funds Deslgnated funds New Development Investment & EfflenCieS Keep People Connected 69, 354 26,831 (q, 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) 3T9, 8T3 Total Unrestricted funds 429.227 1.286, 680 (1. 244.060) 471,847 Page 33
DARLINGTON ASSOCIATION ON DISABILITY IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 16. Statement of funds (continued) Restricted funds Children in Need Skills for Care Accessible Energy Support Darlington Connect - Cost of Living D'Ton Connect Social Prescribing Getting Connected-Keeping Connected CDCF Short Breaks Volunteering for Health Household Support Smart Energy National Lottery Communty Fund- Chyps Tackling Loneliness Comm Trans Learning Impaittn8nt Network Skills for care 22123 Advocacy Awareness Henry Smith CDCF Poverty Hurts Oliver McGowen Other 2.501 2,510 14,110 6,110 25,000 (5.011) {14, 710) (6, 110) 25,000 (3, 000) (2, 922) (5, 000) 809 2,922 (809) 29, 030 2,521 12,935 8, 022 3.027 4,551 22, 859 54,408 10,266 20.431 2, 157 (29, 030) (2,521) (12,935) (8.022) (3,027) (4,551J {22,859J (54,408) (10,266J (20, 431) (2, 157) 2,501 228.050 (205.551) 25, 000 Total of funds 431, 728 1,514. 730 (1,449,611) 496, 847 Page 34
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEPJIENTS FOR THE YEAR ENDED 31 MARCH 2025 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 cost5 of the charity. Transfer are made from the general fund to restricted funds to cover subsidies to particular projects as agreed by Trustees. Desi nated funds: New Development Investment & Efficiencies - sothre development including accounting systems, cyber and potential office move. Keep People Connected - support people through the Cost-of-Living Crisis. Restricted funds: Skills for Care - support individual employers who use a personal budget and their PAS to access training. Darlington Connect Cost of Livirwj - support with the cost of living crisis. Darlington Connect Social Prescribing facilitating connections between the voluntary sector and social perscribers. Household Support - individual support to people wl)o need as a result of the cost of living crisis. Learning Impaimient NeOrk - facilitating of Darlington Network. Advocacy Awareness - grant to support organisations to work towards the equality marks. Henry Smtth - grant to support self advocacy for general issues. Oliver McGowan- funding to provide Oliver McGowan training. CDCF Short 8reaks - funding short breaks for dis2bled people. Getting Connected - Keeping Connected - support for disabled people to connect with, access and build relationships with services and activities to reduce Isolation and loneliness, particularly those experiencing the longer4erm impacts of Covid-19 restrictions. Accessible Energy Support - lo reduce and remove barrErs faced by disabled people and carers to have equal ac$$ to understand the energy market and use energy saving measures. Smart Energy lo ensure people without fundamental digital skills understand the benefits Df smart meters. National Lottery Communty Fund ChYPS supporting young disabled people to have a voice and influence issues affecting them. promoting choice and control. Volunteering for Health to develop co-production with existing and potential volunteers (particularty those who experience barriers lo volunteering) ensuring that volunteer voice is at the heart of the partnership. Travelling with Confidence (Molabilrty) - to provide travel training for adults with learning disabilities. Page 35
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. Summary of funds Summary of funds- current year Balance at 31 March 2025 Balance at 1 April 2024 Income Expenditure Designated funds General funds Restricted funds 91.974 379.873 25.000 36.261 1.529,471 503,961 {23.367) 11,417.385) (351.397 104,868 491.959 177.564 496,847 2,069,693 11,792,149 774,391 Summary of funds - prior year Balan at 31 March 2024 Balance at 1 Apnl 2023 Income Expendilute Designated funds General fund5 Restricted funds 96, 185 333, 042 2,501 (4.211) 1.286. 680 (1.239, 849) 228, 050 (205,551) 91,974 379,873 25,000 431, 728 1,514. 730 (1,449,611) 496, 847 18. Anatysis of net assats between funds Analysis of net assets between funds - current year Unrestricted Restricted funds funds 2025 2025 Total funds 2025 Tangible fixed assets Current assets 19,579 728.791 (151,543) 19,579 906,355 (151,543) 177,564 Creditors due within one year Total 596,827 177.564 774,391 Page 36
DARLINGTON ASSOCIATION ON DISABILITY (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 18. Analysis of net assets between funds (continued) Analysis of net assets between funds - prior year UnrestnGted funds 2024 Restricl8d funds 2024 Total funds 2024 Current assets Creditors due within one year 661, 108 (189,261) 25.000 686, 108 {189,261J Total 471,847 25,000 496,847 19. Reconciliation of net movement in funds to net cash flow from operating activities 2025 2024 Net income for the year (as per Statement of Financial Activities) 2TT,544 65,119 Adjustments for: Depreciation charges Interest received Decreasel(increase) in debtors Decrease in creditors 3,916 (10,728 4,374 {36,6811 2,069 (2,433) (53,6TI) (55, 207) Net cash provided byllused in) operating activities 238,425 (44,177) 20. Analysis of cash and cash equivalents 2025 2024 Cash in hand 631,021 405.363 Total cash and cash equivalents 631,021 405,363 Page 37
DARLINGTON ASSOCIATION ON DISABILITY {A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 21. Analysls of chan9es in net debt At 1 April 2024 Cash flows At 31 March 2025 Cash at bank and in hand 405.363 225,658 631.021 405,363 225,658 631,021 22. Operating lease commllments At 31 March 2025 the Charity had commitments to make future minimum lease payments under non- cancellable operating leases as follow5: 2025 2024 Not later than 1 year Later than 1 year and not later than 5 years 43,470 57,448 1,312 780 100,918 2, 092 23. Related party transactions During the year, the Charity generated inccffle of £1.015 from Cafe JJ. a charity in which J Hutchinson is a Trustee. The Charty also generated income of £8.001 and incurred purchases of £2,500 during the year from Bridge Creative, a charity in which L Tinkler is a related party. The trade debtor balance at year end was £736. During the year, the Charity generaled income of £288 and incurred purchases of £2,500 from The Wishing Well (Gateway) Club. a charity in which the Deputy CEO is chair. The trade deblor balance at year end was £216. L Tinkler, CEO, incurred expenses of £838 during the year, of which £228 was outstanding at year end, included within trade creditors. Page 38