Company registration number: 06521773 Charity registration number: 1127328
VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
CONTENTS
| Page | |
|---|---|
| Reference and Administrative Details of the Charity, its Trustees and Advisers | 1 - 2 |
| Trustees' Report | 3 - 11 |
| Trustees' Responsibilities Statement | 12 |
| Independent Examiner's Report | 13 |
| Statement of Financial Activities | 14 |
| Balance Sheet | 15 |
| Statement of Cash Flows | 16 |
| Notes to the Financial Statements | 17 - 30 |
VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021
| Trustees | Stephen Scown, Chair (resigned 16 November 2020) |
|---|---|
| Tim Cooper, Chair (appointed 16 November 2020) | |
| Aisling Duffy, Vice Chair | |
| Stephen Cox | |
| David Ellis | |
| Anna Galliford, Treasurer | |
| Huw John (resigned 28 May 2021) | |
| Azra Kirkby (appointed 13 September 2021) | |
| Lorraine Robinson (appointed 23 September 2020) | |
| Mel Shad (appointed 13 September 2021) | |
| Alyson Stapleton (appointed 23 September 2020) | |
| James Watson-O'Neill | |
| Company registered number 06521773 Charity registered number 1127328 Registered office 6th Floor 2 London Wall Place London EC2Y 5AU Chief executive officer Dr. Rhidian Hughes Independent Examiners MHA MacIntyre Hudson Chartered Accountants 6th Floor 2 London Wall Place London EC2Y 5AU |
Page 1
VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
Bankers
Metro Bank Ltd One Southampton Row London WC1B 5HA Charity Bank Ltd Fosse House 182 High Street Tonbridge TN9 1BE Barclays Bank UK PLC 326-328 High Holborn Holborn WC1V 7PE Shawbrook Bank Ltd Lutea House Warley Hill Business Park The Drive Great Warley Brentwood Essex CM13 3BE
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021
The Trustees confirm that the Annual Report and financial statements of the Charity comply with the current statutory requirements, the requirements of the Charity's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102. Since the Charity qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.
STRUCTURE, GOVERNANCE AND MANAGEMENT
VODG is a company limited by guarantee (company number 06521773). It was formed on 3 March 2008 and on 1 April 2008, took over the activities, assets and liabilities of the unincorporated organisation of the same name. It is governed by its articles of association, adopted on 14 November 2019 and is a registered charity (charity number 1127328, registered 30 December 2008). The Charity is subject to the provisions of charity law as well as company law.
Trustee Appointment and Training
The Trustees can appoint anyone who is a member or the representative of a member to fill a vacancy in the Trustees. Any such person will serve until the next annual general meeting and will then be eligible for re-election by the members.
Trustees receive induction training on taking office, introducing them to the organisation and including briefings from the Chair, Chief Executive and senior managers. Ongoing training and development are also available based on any needs identified in periodic trustees skills questionnaires.
Membership and Officers
Membership is open to organisations that are registered charities or not for profit organisations and which provide support services to disabled people. Each member holds one vote. The chief officer of each member organisation can attend meetings and vote on its behalf at VODG meetings but may appoint an alternative representative. The business of the Charity is managed by its officers who are responsible to, and elected by, the Charity’s member organisations. The officers act as directors of the Charity for the purposes of company law and trustees for charity law purposes. Daily management of the Charity is delegated to Chief Executive Dr Rhidian Hughes.
Aims and Objectives
The Charity's objectives and purpose as set out in the articles of association are to promote for the public benefit voluntary sector providers of social care support services to disabled people. The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning its current and future activities.
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
In particular, VODG undertakes the following public benefit activities to further its legal purposes:
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Liaising between charities, voluntary organisations, government agencies and other groups on relevant issues
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Educating and undertaking research in relation to the provision and financing of social care services and/or other support for disabled people by voluntary and charitable providers.
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Identifying needs in the voluntary sector and establishing projects or policies to address them.
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Acting as a representative of the voluntary sector in relation to government policies and legislation.
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Providing advice and information to promote the efficiency and effectiveness of the provision of social care and/or other support services for disabled people by voluntary and charitable providers.
OUR MEMBERS IN 2020/21
FitzRoy
Ability Housing Association FitzRoy Access Social Care Foundation for People with Learning Disabilities Active Prospects Freedom Powerchairs Advance Freeways Affinity Trust Future Directions Aldingbourne Trust Golden Lane Housing Ambient Support Grange Centre Aspens Grapevine Coventry and Warwickshire Autism at Kingwood Guideposts Trust Autism Education Trust Halow Project Autism Matters Hamelin Trust Avalon Group Hft Avenues Group Hightown Housing Association BATIAS Independent Advocacy Services Imagine Act and Succeed Bethphage Inclusive Community Development Beyond Words KeyRing BeyondAutism KIDS Brandon Trust Kisharon Breakthrough UK Langdon Camphill Village Trust Learning Disability Network London Canterbury Oast House Leonard Cheshire Disability Carers Trust Lewisham Nexus Castle Supported Living Ltd Life Path Trust Certitude Support Linkage Chailey Heritage Foundation Livability Changing Our Lives Look Ahead Choice Support MacIntyre Community Integrated Care Milestones Trust Creative Support Music24 Croydon Mencap National Autistic Society Dance Syndrome National Star Deafblind UK Natural Breaks Dimensions New Directions Rugby Disabilities Trust The Northam Care Trust Edmund Trust Norwood Elfrida Society Nottingham Community Housing Association Encompass Options for Supported Living Enham Trust Outlook Care Outward
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
Papworth Trust Partners in Support Perthyn PossAbilities PSS Purley Park Trust Queen Elizabeth’s Foundation for Disabled People Reading Mencap Real Life Options Reside Housing Association Respond Revitalise RNID The Rossendale Trust Royal Mencap Society Royal National Institute of Blind People SeeAbility Sense
Shaw Trust Shropshire Peer Counselling and Advocacy Services SignHealth St Anne’s Community Services St Cuthbert’s Care St Elizabeth’s Centre Stockdales Thera Three Cs Together Trust Turning Point United Response Vibrance VoiceAbility Walsingham Support Wilf Ward Family Trust Young Epilepsy
ABOUT VODG
VODG is a membership body representing organisations within the voluntary sector who work alongside disabled people. Our members’ work is focused on enabling disabled people of all ages to live the lives they choose. VODG believes that an ambitious, trusted and vibrant voluntary sector that works together plays a unique role in achieving this aim.
Our vision is for an ambitious, trusted and vibrant voluntary sector that works together to enable disabled people to live the lives they choose.
In pursuit of this vision, our mission is to support our members to achieve excellence and to influence those who can improve the environment in which they operate.
Our values guide how we operate – we are
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Ambitious – we have high expectations and strive for our members to achieve excellence.
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Collaborative – we work with others to deliver our mission and encourage our members to work together.
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Proactive – we use our members’ expertise to set the agenda and constantly seek ways in which we can make a difference.
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Professional – we work with openness and integrity in everything we do.
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Thoughtful – we use evidence and experience to inform judgments and our contribution is always constructive.
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
Our beliefs are passionately held – we believe
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Disabled people’s human rights must be upheld, including opportunities to live the lives they choose
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We embrace equity and diversity and understand the impact on individuals and communities.
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The voluntary sector should play a unique role which is celebrated.
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We should work together, share our successes and plan for a stronger future.
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We should learn from mistakes.
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Regulation should be fair, proportionate and focused on quality, safety and improvement.
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Policymaking should be informed by professional expertise and the views of disabled people and those they wish to involve.
How we work
We deliver our mission through four business functions:
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Membership – enables our members to collaborate and harnesses their views and experiences through networks, events and other approaches.
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Sector development – delivers real-world projects that influence our members’ practice and seeks to expand our ability to influence.
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Communications, policy and public affairs – works with government and others to ensure our members’ voice is heard and acted upon and ensures the right information gets to our members.
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Organisation and governance – to ensure VODG is fit for purpose, and the future
Underpinning are organisational development and governance activities.
STRATEGIC APPROACH
By April 2020, the start of the financial year, the onset of the coronavirus (COVID-19) pandemic had begun in England. Since then much of the year has been consumed by the pandemic response but we have also delivered beyond the boundaries of these pressures.
We recognised from the outset that this year would require a sufficiently agile strategic approach to maximise the support available to our members, and to champion those issues most important to them. Trustees gave sufficient flexibility in the budget from the outset. With uncertainties over our own income we first set lower income targets than the previous year, then revised targets upwards based on business conditions. VODG did not need to draw on government support (e.g. furlough) and was able to deliver throughout all the peaks of the pandemic.
At the start of the pandemic VODG transformed its offer to members, moving all activities online for our networks and events, and embedding new ways of online working. We kept this approach under regular review during the year – but no meetings were held face-to-face.
We intensified our communication and public affairs activities to champion our members’ interests as much – although not all – of our sector development activity was primarily focused on supporting organisations to respond to the pandemic.
We continued to develop the Charity, through investment in IT, organisational development and review and refresh of key areas of governance.
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
Organisation and governance – to ensure VODG is fit for purpose, and the future
Following the implementation of a new operating model in 2019 we have continued to review and develop the organisation and its governance.
In 2020/21 VODG became a direct employer. As part of this process we refreshed policies and procedures relating to key operational areas. We also invested in organisational development to support the leadership team. The pandemic prompted our migration to an enhanced IT platform. We have regularly reviewed our financial position, including the requirement to register for VAT. These developmental activities have put VODG on a stronger footing for the future.
Trustees embraced a renewed focus on equity, diversity and inclusion. We recognise however that our progress has been slow, and that there has been too little action from so many of us in tackling power and privilege.
The board identified its strengths and areas for development with an explicit focus on EDI. We commissioned consultancy support to improve representation on the board, with focused activity undertaken to help with search and to oversee a selection process. During a recruitment round for two vacancies we encouraged applications from colleagues whose individual life experience – including disability, educational attainment, diversity of gender identity, sexual orientation, and ethnicity – would enrich perspectives and increase the effectiveness of VODG’s work. The board prioritised these qualities in the 2020/21 recruitment round. This was successful and has significantly benefitted VODG’s board in being able to consider a wider range of perspectives, especially as they relate to race and ethnicity.
Activities and Achievements
Membership – enables our members to collaborate and harnesses their views and experiences through networks, events and other approaches.
Our membership offer was transformed as the pandemic took hold. What had been a core of face-to-face network meetings and events were all transitioned onto online platforms. During the first peak of the pandemic, a series of all member ‘keeping in touch’ calls and briefings were put in place, with additional follow up activity across the professional networks. These events formed part of our immediate response to sharing with members the latest developments as well as gaining feedback on their views, experiences and insights so these could be represented as part of a systematic response. VODG members had the opportunity to be briefed and informed and to share their views for collective representation.
We also invested in a separate online platform to enable members to communicate under the VODG umbrella together. This functionality was later embedded into VODG’s website. This functionality enabled members to engage with their peers – sharing support, insight and intelligence – outside of VODG convened events, at their own time and pace.
Professional networks have adapted and met more frequently, often for shorter durations than before, and throughout the year all were held online. This helped VODG to connect widely across our membership base, bringing in further diversity of views and perspectives. New groups have also formed. Some are special interest groups focused on topics for a short period, while other groups have come together for the longer-term. In 2020-21 this also included a group for chairs of trustees.
As part of our strategic response we recognised that smaller organisations may be able to benefit from VODG, and also that their experiences could contribute additional perspectives to our work. We therefore offered providers with a turnover of less than £1m complimentary membership.
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
Communications, policy and public affairs – works with government and others to ensure our members’ voice is heard and acted upon and ensures the right information gets to our members.
The year was focused on the pandemic response and, alongside strong membership engagement, enabling us to share ‘live’ insights and issues with government departments and its agencies. It formed part of a strong collective external voice on significant issues of concern as the pandemic unfolded.
We published a special rolling briefing with the latest news, guidance, resources, and sector responses. This sat alongside a dedicated webpage hosted on the VODG website with links to up-to-date guidance and wider sector resources for members, the people they support, and their employees.
We have continued to champion the issues that matter to our members, including calling for a coherent and inclusive response, especially as it relates to disabled people. Areas of focus included the Coronavirus Bill and human rights, access to personal protective equipment (PPE), COVID-19 testing, and the rollout of the government’s vaccination programme. We also conducted research to highlight the impact of COVID-19 on the workforce and people using services. Our media briefings and statements have secured coverage in print and broadcast news outlets.
Throughout we have represented members’ views and concerns to civil servants, ministers, and parliamentarians through written correspondence and meetings. We continue to feed insights from members into these fora, as well as draw down information back to members. We have commented on guidance from government, and its agencies, in an effort to improve its application and implementation.
Alongside a focus on the pandemic we have maintained a steady response to government and public body consultation and inquiry responses on key subjects including integrated care systems, disability strategy, regulation including the Care Quality Commission’s strategy, transforming public procurement and budgets.
We maintain a focus on long-standing topics, including on the issue of sleep-in payments for overnight support. We have kept members briefed and continue to call for sustainable solutions.
Development – Our development work builds VODG’s capacity to meet the needs of our members and also seeks to support the sectors in which they operate.
We have led sector development through our response to the Coronavirus (COVID-19) pandemic, which saw us work collaboratively with sector partners on a range of initiatives and projects. Alongside this we successfully completed projects that addressed health inequalities, sought to improve disabled people’s access to health promotion and we also focused on the use of digital, data and technology. For example, new work with the Good Things Foundation combined outreach activity to digitally excluded people with learning disabilities with the provision of devices and digital skills support. This stood alongside, existing work with Digital Social Care, funded by NHS Digital and working with providers on data security, digital innovation and awareness.
Our work with industry partners – VODG’s investors’ – continues to offer our members access and insight from industry experts and suppliers.
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
FUTURE PLANS
VODG has a big agenda, and we continue to be ambitious to deliver, for our members, and to maximise our purpose and impact in the sectors within which our members operate. We want to further grow and develop as the ‘go to’ organisation for our members, as the following headlines set out.
Organisation and governance
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Further development of VODG’s position in relation to EDI, including taking a look at our own organisation to ensure we are fit for purpose. Further analysis of gaps to inform the next board of trustees recruitment round which will take place in 2021/22 with the aim of further diversifying our board. This will include the publication of VODG’s statement to address EDI.
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Review of governance areas, with plans in place to further develop our approaches as VODG grows as an organisation.
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Capacity building within the organisation, including research, evidence and intelligence.
Membership
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Strengthening VODG’s membership base to give greater depth to our work.
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Improve member journeys to ensure that collaboration across the membership is the best it can be. To invest in new customer relationship management and content management systems and to improve our membership offer.
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Further develop our networks and events, taking the learning from the pandemic, and ensuring the widest reach and value for all our members.
Policy, communications and public affairs
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Continue to engage with the government and its agencies on policy areas that relate to COVID-19 and disabled people, their families and carers and the workforce that supports them.
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Keep a focus on human rights and equality for disabled people in policy and influencing activities, and work to ensure disability provision is at the heart of future reform of social care.
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Bring together VODG’s unique voice around disability services through ongoing original distillation of themes and perspectives drawing on the combined expert voice of our members.
Development
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Continue to support the sector through commissioned projects and programmes that aid improvement, learning and development.
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Diversify VODG’s non-membership income to contribute to our ambitions in line with our vision, mission and values.
FINANCIAL REVIEW
VODG continues to strengthen its position, both in terms of the number of members and the work we do to support the sector. In the context of the COVID-19 pandemic trustees set a prudent deficit budget at the beginning of the year to ensure continuity in our support to members during unprecedented circumstances.
The budget was reviewed in year by trustees, and we were able to forecast, and then subsequently achieve a surplus based on non-membership income. In light of this and the circumstances of the COVID-19 pandemic trustees approved strategic expenditure in high priority areas which are shown in a note to the accounts.
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
Thus, for the year ended 31 March 2021, the Charity received unrestricted income of £507,558 (2020: £435,370) and restricted income of £5,000 (2020: £nil). Unrestricted expenditure was £442,205 (2020: £373,189) and restricted expenditure was £10,113 (2020: £16,317). Total funds carried forward for the Charity at 31 March 2021 were unrestricted reserves of £479,929 (2020: £414,576) and restricted reserves of £14,642 (2020: £19,755).
In line with the above increases in non-membership income, VODG reached the threshold for VAT registration during the financial year and was registered accordingly. This followed earlier professional advice and a review of options by the board of trustees.
Restricted funds were held for work on sleep in/overnight support, transforming care and the digital lifeline project. Work on the sleep-in judgement fully expended that individual fund. Work on transforming care was paused as a consequence of the pandemic and will be restarted in 2021/22. Expenditure matched income on the digital lifeline project with additional income due in 2021/22 and an expectation that all project resources will be spent in that financial year.
RESERVES POLICY
Each year trustees review VODG’s response to holding reserves so that these are sufficient to absorb the impact of significant financial shock and its financial operating requirements. Our position is to mirror expected membership subscriptions to our reserves target for each financial year and in 2020/21 the target level of unrestricted reserves was aligned to a subscriptions budget of £270,000. At the year-end, the Charity held unrestricted reserves of £479,929. Trustees have set a deficit budget for 2021/22 to reduce the difference between the actual and target reserves levels with the next review of the reserves policy set for February 2022.
In 2021/22 trustees do not envisage holding investments in other forms other than cash reserves. To reduce its exposure to risk, VODG continues to diversify cash holdings across four separate banks.
PRINCIPAL RISKS AND UNCERTAINTIES
Trustees acknowledge their responsibility to regularly review the risks faced by the Charity in all areas of its work and to plan for the management of those risks. We also confirm that control systems are in place to manage such risks.
We identify risks by means of discussion and review at each trustees’ meeting, linked to monthly management and monitoring by the leadership team. This process identifies not only financial risks but also encompasses other risk categories such as human resources, external reputation, business performance and organisational capability.
The process links to our operational and strategic objectives by, for example, bringing in consideration of our ability to further our aims of EDI and setting target risk levels based on different risk appetites for key elements of our operations.
The major risks we have identified relate to financial and other pressures on the care and support sector generally, the importance of our staff team, IT systems and growth to delivering more benefits for our members.
Page 10
VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
We review and assess by means of a risk register discussed at each trustees meeting. This register takes in not just the nature of the risk itself but also its likelihood and impact. It also further embeds risk management within our management and operational processes by planned actions, monitoring processes and timed follow up for each risk identified and acts as a framework for periodic evaluation and monitoring of both process and outcomes.
REMUNERATION OF KEY MANAGEMENT PERSONNEL
As part of a review of HR policy and procedure this year, we have revised the principles for staff remuneration.
The chair convenes a remunerations sub-group of the board at the end of each financial year to review staff salaries. The chief executive reports to this group on staff remuneration and any case for change. The board alone considers and reviews the chief executive’s renumeration. The reviews are based on the market, and the context of VODG delivery and affordability. Any changes to remuneration are made at the start of each financial year.
The Trustees’ Report has been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2021
The trustees (who are also the directors of the Charity for the purposes of company law) 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 period. 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. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgements and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue 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 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.
Approved by order of the members of the board of trustees and signed on its behalf by:
Tim Cooper Chair of the Board of Trustees Date: 12 October 021
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2021
Independent Examiner's Report to the Trustees of Voluntary Organisations Disability Group ('the Charity')
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 March 2021.
Responsibilities and Basis of Report
As the trustees of the Charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe in any material respect:
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accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
Dated: 29/10/2021
Stuart McKay BSc FCA DChA
MHA MacIntyre Hudson
Chartered Accountants 6th Floor 2 London Wall Place London EC2Y 5AU
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021
| Note Income from: Charitable activities 4 Investments 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2021 £ 503,270 4,288 507,558 442,205 442,205 65,353 414,576 65,353 479,929 |
Restricted funds 2021 £ 5,000 - 5,000 10,113 10,113 (5,113) 19,755 (5,113) 14,642 |
Total funds 2021 £ 508,270 4,288 512,558 452,318 452,318 60,240 434,331 60,240 494,571 |
Total funds 2020 £ 434,907 463 |
|---|---|---|---|---|
| 435,370 | ||||
| 389,506 | ||||
| 389,506 | ||||
| 45,864 | ||||
| 388,467 45,864 |
||||
| 434,331 |
All income and expenditure derive from continuing activities.
The Statement of Financial Activities includes all gains and losses recognised in the year.
In the prior year, all income was allocated to Unrestricted funds. Of the total expenditure of £389,506, £16,317 was allocated to Restricted funds.
The notes on pages 17 to 30 form part of these financial statements.
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee) REGISTERED NUMBER: 06521773
BALANCE SHEET AS AT 31 MARCH 2021
| 2021 | 2021 | 2021 | 2020 | 2020 | ||
|---|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | ||
| Fixed assets | ||||||
| Tangible assets | 10 | 2,811 | 4,599 | |||
| 2,811 | 4,599 | |||||
| Current assets | ||||||
| Debtors | 11 | 103,016 | 15,812 | |||
| Cash at bank and in hand | 456,643 | 553,148 | ||||
| 559,659 | 568,960 | |||||
| Creditors: amounts falling due within one | ||||||
| year | 12 | (67,899) | (139,228) | |||
| Net current assets | 491,760 | 429,732 | ||||
| Total net assets | 494,571 | 434,331 | ||||
| Charity funds | ||||||
| Restricted funds | 13 | 14,642 | 19,755 | |||
| Unrestricted funds | 13 | 479,929 | 414,576 | |||
| Total funds | 494,571 | 434,331 |
The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the trustees and signed on their behalf by: ................................................ Alas Tim Cooper Chair Date: 12 October 2021
The notes on pages 17 to 30 form part of these financial statements.
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
| STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2021 |
2020 £ 141,270 (1,367) (1,367) 139,903 413,245 553,148 |
|
|---|---|---|
| Note Cash flows from operating activities Net cash used in operating activities 15 Cash flows from investing activities Purchase of tangible fixed assets Net cash used in investing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year 16 The notes on pages 17 to 30 form part of these financial statements |
2021 £ (96,222) (283) (283) (96,505) 553,148 456,643 |
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
1. General information
Voluntary Organisations Disability Group is a private Company limited by guarantee and is registered with the Charity Commission (Charity Registered Number 1127328) and Registrar of Companies (Company Registration Number 06521773) in England and Wales.
In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity. The address of the registered office is given in the Charity information on pages 1 and 2 of these Financial Statements.
The significant accounting policies applied in the preparation of these Financial Statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2. Accounting policies
2.1 Basis of preparation of financial statements
The Financial Statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice.
Voluntary Organisations Disability Group meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The Financial Statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.
The Financial Statements are presented in sterling which is the functional currency of the Charity and rounded to the nearest pound.
2.2 Funds
General funds are Unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
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(A Company Limited by Guarantee)
VOLUNTARY ORGANISATIONS DISABILITY GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
2. Accounting policies (continued)
2.3 Income
All incoming resources are included in the Statement of Financial Activities (SoFA) when the Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the Charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the Charity and it is probable that they will be fulfilled.
Membership income is recognised in the Financial Statements evenly over the period to which the fee relates. Any subscription or consultancy income that has been received in advance is deferred to the following year.
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 Bank.
2.4 Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:
-
Costs of raising funds includes costs incurred seeking voluntary contributions through donations and the running of any fundraising events during the year;
-
Expenditure on charitable activities includes all costs incurred on furthering the objects of
-
the Charity; and
-
Other expenditure represents those items not falling into the categories above.
All expenditure is inclusive of irrecoverable VAT.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Support costs are those that assist the work of the Charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the Charity. Where support costs cannot be directly attributed to particular headings they have been allocated to expenditure on raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Governance costs are those incurred in connection with the running of the Charity and compliance with constitutional and statutory requirements.
2.5 Tangible fixed assets and depreciation
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are 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 are included in the measurement of cost.
Page 18
(A Company Limited by Guarantee)
VOLUNTARY ORGANISATIONS DISABILITY GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
2. Accounting policies (continued)
2.5 Tangible fixed assets and depreciation (continued)
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
- Computer equipment 4 years straight line
2.6 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Liabilities
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
2.8 Employee benefits
When employees have rendered service to the Charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
The Charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.
The costs and liabilities associated with employee benefits are allocated to activities and restricted and unrestricted funds based on days and percentage of time worked on specific projects.
2.9 Tax
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 potentially 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.
2.10 Going concern
The Financial Statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist, including the impact of COVID-19. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these Financial Statements. The budgeted income and expenditure is sufficient with the level of reserves for the Charity to be able to continue as a going concern.
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
2. Accounting policies (continued)
2.11 Financial instruments
The Charity only holds basic Financial Instruments. The financial assets and financial liabilities of the Charity are as follows:
Debtors – trade debtors are basic financial instruments and are debt instruments measured at amortised cost as detailed in Note 11. Prepayments are not financial instruments.
Cash at bank – is classified as a basic financial instrument and is measured at face value.
Liabilities – trade creditors and accruals will be classified as financial instruments, and are measured at amortised cost as detailed in Note 12. Deferred income is not deemed to be a financial liability, as in the cash settlement has already taken place and there is simply an obligation to deliver charitable services rather than cash or another financial instrument.
3. Judgements and key sources of estimation uncertainty
The following judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies that have had the most significant effect on amounts recognised in the Financial Statements:
-
Allocation of support costs
-
Depreciation rates for tangible fixed assets
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
4. Income from charitable activities
| Other income Membership subscription Project income Investor income Total 2021 Other income Membership subscription Project income Investor income Total 2020 |
Unrestricted funds 2021 £ - 266,518 225,002 11,750 503,270 |
Restricted funds 2021 £ - - 5,000 - 5,000 Unrestricted funds 2020 £ 11,749 256,093 145,440 21,625 434,907 |
Total funds 2021 £ - 266,518 230,002 11,750 |
|---|---|---|---|
| 508,270 | |||
| Total funds 2020 £ 11,749 256,093 145,440 21,625 |
|||
| 434,907 |
5. Investment income
| Unrestricted funds 2021 £ Bank interest receivable 4,288 Total 2020 463 |
Total funds 2021 £ 4,288 463 |
Total funds 2020 £ 463 |
|---|---|---|
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
6. Analysis of expenditure by activities
| Charitable activities Charitable activities Analysis of direct costs Information materials Meetings and events Projects Staff costs Strategic expenditure Bad debts Total 2021 |
Activities undertaken directly 2021 £ 417,587 Activities undertaken directly 2020 £ 360,364 Charitable Activities 2021 £ 1,607 4,217 75,423 283,467 49,265 3,608 417,587 |
Support costs 2021 £ 34,731 Support costs 2020 £ 29,142 Total funds 2021 £ 1,607 4,217 75,423 283,467 49,265 3,608 417,587 |
Total funds 2021 £ 452,318 Total funds 2020 £ 389,506 Total funds 2020 £ 14,158 38,017 48,114 260,075 - - |
|||
|---|---|---|---|---|---|---|
| 360,364 |
Page 22
(A Company Limited by Guarantee)
VOLUNTARY ORGANISATIONS DISABILITY GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
6. Analysis of expenditure by activities (continued)
Analysis of support costs
| Office and Administration Governance costs Communications Depreciation Total 2021 |
Charitable Activities 2021 £ 8,391 12,530 11,739 2,071 34,731 |
Total funds 2021 £ 8,391 12,530 11,739 2,071 34,731 |
Total funds 2020 £ 5,419 8,766 12,830 2,127 |
|---|---|---|---|
| 29,142 |
7. Governance costs
| Legal and professional fees Independent examiner's remuneration Total |
2021 £ 10,530 2,000 12,530 |
2020 £ 6,726 2,040 8,766 |
|---|---|---|
8. Trustees' and key management personnel remuneration and expenses
During the year, no trustees received any remuneration or other benefits (2020 - £NIL) .
The total amount of employee benefits received by key management personnel was £109,858 (2020: £106,877). The Charity considers its key management personnel to comprise;
-
trustees
-
senior management
During the year ended 31 March 2021, no trustee expenses have been incurred (2020 - £NIL) .
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
9. Staff costs
| Wages and salaries Social security costs Defined contribution pension costs |
2021 £ 237,979 26,567 18,921 283,467 |
2020 £ 218,684 25,191 16,200 |
|---|---|---|
| 260,075 |
The average number of persons employed by the Charity during the year was as follows:
| 2021 | 2020 | |
|---|---|---|
| No. | No. | |
| Direct staff | 4 | 4 |
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
| 2021 | 2020 | ||
|---|---|---|---|
| No. | No. | ||
| In the band £80,001 | - £90,000 | ||
| 1 | 1 |
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VOLUNTARY ORGANISATIONS DISABILITY GROUP
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
| 10. Tangible fixed assets Cost or valuation At 1 April 2020 Additions At 31 March 2021 Depreciation At 1 April 2020 Charge for the year At 31 March 2021 Net book value At 31 March 2021 At 31 March 2020 11. Debtors Due within one year Trade debtors Prepayments |
2021 £ 101,276 1,740 |
Computer equipment £ 10,588 283 10,871 5,989 2,071 8,060 2,811 4,599 2020 £ 15,298 514 |
|
|---|---|---|---|
| 103,016 | 15,812 |
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(A Company Limited by Guarantee)
VOLUNTARY ORGANISATIONS DISABILITY GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
12. Creditors: Amounts falling due within one year
| Trade creditors Other taxation and social security Other creditors Accruals and deferred income Deferred income at 1 April 2020 Resources deferred during the year Amounts released from previous periods |
2021 £ 14,665 13,033 2,455 37,746 67,899 2021 £ 93,333 - (70,000) 23,333 |
2020 £ 37,807 - - 101,421 139,228 2020 £ 7,080 93,333 (7,080) 93,333 |
|---|---|---|
Income deferred at the year-end relates to sales invoices raised in advance of the 2021/22 financial period.
Page 26
(A Company Limited by Guarantee)
VOLUNTARY ORGANISATIONS DISABILITY GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
13. Statement of funds
Statement of funds - current year
| Unrestricted funds General Funds Restricted funds Sleep-ins and Overnight Support Delivery Task Force and Transforming Care Digital Lifeline Project Total of funds |
Balance at 1 April 2020 £ 414,576 5,113 14,642 - 19,755 434,331 |
Income £ 507,558 - - 5,000 5,000 512,558 |
Expenditure £ (442,205) (5,113) - (5,000) (10,113) (452,318) |
Balance at 31 March 2021 £ 479,929 |
|---|---|---|---|---|
| - 14,642 - |
||||
| 14,642 | ||||
| 494,571 |
Restricted funds are held by the Charity to support dedicated activity to address sector issues: funding (including payment for overnight support) and transforming care.
Sleep-ins and Overnight Support: These funds are restricted in accordance with the wishes of the original donors for work on the issue of overnight support and sleep-in payments and have been used in the current year for our response to the recent Supreme Court judgement on these.
Delivery Task Force and Transforming Care: Funds brought and carried forward for intended expenditure on work to enable people with learning disabilities and/ or autism to live more independent lives in the community, with support, and closer to home. Such work now links to NHS England’s national plan Building the Right Support.
Digital Lifeline Project: An emergency response project getting devices, data and digital skills support to digitally excluded people with learning disabilities in England and funded by the Department for Digital, Culture, Media & Sport. This income is restricted under the terms of our agreement with the lead partner, Good Things Foundation and has been used for provider engagement and raising awareness of the project outcomes.
Page 27
(A Company Limited by Guarantee)
VOLUNTARY ORGANISATIONS DISABILITY GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
13. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds General Funds Restricted funds Restricted Funds - all funds Total of funds |
Balance at 1 April 2019 £ 364,768 23,699 388,467 |
Income £ 435,370 - 435,370 |
Expenditure £ (373,189) (16,317) (389,506) |
Transfers in/out £ (12,373) 12,373 - |
Balance at 31 March 2020 £ 414,576 |
|---|---|---|---|---|---|
| 19,755 | |||||
| 434,331 |
14. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Unrestricted funds 2021 £ Tangible fixed assets 2,811 Current assets 545,017 Creditors due within one year (67,899) Total 479,929 |
Restricted funds 2021 £ - 14,642 - 14,642 |
Total funds 2021 £ 2,811 559,659 (67,899) 494,571 |
|---|---|---|
Page 28
(A Company Limited by Guarantee)
VOLUNTARY ORGANISATIONS DISABILITY GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
14. Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior year
| Unrestricted funds 2020 Restricted funds 2020 £ £ Tangible fixed assets 4,599 - Current assets 549,205 19,755 Creditors due within one year (139,228) - Total 414,576 19,755 15. Reconciliation of net movement in funds to net cash flow from operating activities 2021 £ Net income for the year (as per Statement of Financial Activities) 60,240 Adjustments for: Depreciation charges 2,071 Increase in debtors (87,204) Increase/(decrease) in creditors (71,329) Net cash provided by/(used in) operating activities (96,222) 16. Analysis of cash and cash equivalents 2021 £ Cash in hand 456,643 Total cash and cash equivalents 456,643 |
Total funds 2020 £ 4,599 568,960 (139,228) 434,331 2020 £ 45,864 2,127 (4,616) 97,895 141,270 2020 £ 553,148 553,148 |
|---|---|
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(A Company Limited by Guarantee)
VOLUNTARY ORGANISATIONS DISABILITY GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
17. Analysis of changes in net debt
| At 1 April | At 31 March | ||
|---|---|---|---|
| 2020 | Cash flows | 2021 | |
| £ | £ | £ | |
| Cash at bank and in hand | 553,148 | (96,505) | 456,643 |
18. Related party transactions
Other than trustee and key management personnel transactions detailed in Note 8, there were no related party transactions during the year (2020: £NIL).
Some of the directors of this Charity are also directors of entities that are members of this Charity. All transactions with these various entities are at arms length and on the same terms for all member charities. None of the directors of this Charity or the entities that they represent derive any benefit from the arrangements.
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