OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

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 2022

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
Notes to the Financial Statements 16 - 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 2022

Trustees Tim Cooper, Chair
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
Mel Shad (appointed 13 September 2021)
Alyson Stapleton
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

(A Company Limited by Guarantee)

VOLUNTARY ORGANISATIONS DISABILITY GROUP

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

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

Page 2

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

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.

Page 3

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

In particular, VODG undertakes the following public benefit activities to further its legal purposes:

OUR MEMBERS IN 2021/22

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

Page 4

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

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

Page 5

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Our beliefs are passionately held – we believe

How we work

We deliver our mission through four business functions:

Underpinning are organisational development and governance activities.

STRATEGIC APPROACH

VODG has an ambitious growth agenda to support the membership and the sectors within which they operate. Our intent is to cover core expenditure through a number of diversified income streams comprising subscriptions, grants and consultancies and our investors and supporters.

In addition to our core approach trustees invest from unrestricted reserves to enable VODG to be deliver on key initiatives and projects. These additional resources have enabled us to develop special programmes to support our members and the sectors within which they operate, improving our business functions and support for staff.

The current year, as before, was one that was focused on COVID-19 and supporting members and the sector towards recovery. Additional investment from unrestricted reserves has enabled VODG to invest in work to develop our approach to equity, diversity and inclusion (EDI) and the commissioning of a new Content Management System (CMS) and a Customer Relationship Management (CRM) database. Initiatives started this year during COVID-19 recovery, will deliver in earnest in the next.

Page 6

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Activities and Achievements

Organisation and governance – to ensure VODG is fit for purpose, and the future

VODG continued to develop its Board membership in line with our commitment to EDI and maintaining key skills for the future. We thanked trustees who stepped down, and have welcomed two new trustees at the 2021 AGM. Our AGM also approved an amendment to our Articles of Association to allow flexibility for future AGMs to be held virtually as well as in person.

During the course of the year, trustees also reviewed and improved our scheme of delegation, further developed an approach to crowdfunding and reviewed our risk management processes. Internal accountability was strengthened through the introduction of an integrated dashboard capturing key metrics on performance and risk management.

We published our EDI guiding statement and action plan. The plan is regularly reviewed and updated. This work has seen a series of dedicated EDI learning events, including one flagship event, as part of our AGM.

Membership – enables our members to collaborate and harnesses their views and experiences through networks, events and other approaches.

We introduced several significant and positive changes in 2021/22. Having employed a new Head of Membership, we reviewed our processes and identified the need to introduce a combined Content Management System (CMS) and a Customer Relationship Management (CRM) database. This is a significant step-up change for VODG and will result in improved member experience. The new system is due to launch in the second quarter of 2022/23.

We continue to undertake focused membership recruitment campaigns using a variety of approaches. Integral to this is work to consider the membership journey, particularly in relation to chief executives and for both new and existing members.

In response to COVID-19 and recovery we are diversifying our membership engagement opportunities, offering on-line, small group and large group events. We will continue to grow in person events throughout 2022/23 as part of our recovery plan.

We have a busy calendar for the year ahead, and this includes our flagship annual conference which this year will be held in Birmingham.

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.

During 2021/22, the operating environment for VODG members continued to be heavily impacted by coronavirus (COVID-19) and the government policies introduced in response to the pandemic. We have continued to strengthen our focus on influencing government policy and continue to put forward a strong collective voice, informed by, and representative of, our diverse and growing membership.

Regular member engagement, coupled with our presence and participation in key policymaking arenas, has enabled VODG to represent members’ experiences and perspectives to the highest levels of government and its agencies. Our involvement spans participating in government discussions and working groups, ministerial meetings, sector stakeholder forums, and in the co-production of government operating guidance. In addition, we continue to brief our members with information that flows down from ministerial offices and government departments.

Page 7

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

The appointment of a Policy and Projects Researcher has enabled us to engage in more robust and credible influencing activity and provide members with resources grounded in evidence-based information and sound analytical detail. For example, this year there has been a special focus on workforce as we undertake our own ‘in house’ analysis as well as commissioning external projects.

Our influencing activity has been reinforced by proactive and reactive external communications activity, securing coverage in national, regional, and trade media outlets and maximising our collective voice across our social media platforms. The integration of our communications, policy, and public affairs activity results in strong visibility for the voice of our membership and for VODG as an influential and ambitious organisation.

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.

A key part of our role in supporting the sector has been ongoing delivery of a wide range of externally funded projects. We significantly developed our digital initiatives. Involvement in the Digital Lifeline project enabled people with learning disabilities to access both equipment and data. As a founding partner of Digital Social Care we also undertook work to increase adoption of the Data Security and Protection Toolkit (DSPT) among larger providers, undertook DSPT audits and reviewed DSPT opportunities and barriers experienced by diverse providers.

VODG contributed to a number of successful university research and other applications covering largely focused on addressing health inequalities. This includes work around the continuation of the national Learning from Lives and Death (LeDeR) programme, the experience of disabled people with remote consultations and end of life care.

In line with our commitment to EDI, we also applied and received grant approval to investigate the dual impact of COVID-19 and systemic racism on black and minority ethnic disabled people from the Joseph Rowntree Charitable Trust.

We welcome the contribution that commercial partnerships bring to our work and our long-term relationships with industry experts and suppliers during the course of the year.

Equity, diversity and inclusion (EDI)

VODG’s vision is for an ambitious, trusted, and vibrant voluntary sector that works together to enable disabled people to live the lives they choose. Central to this vision is our commitment, alongside the contribution of members, to championing equity, celebrating diversity and ensuring full inclusion.

We recognise our progress in this area has been slow and it is an area rightly demanding greater attention. VODG has published a Guiding Statement and are continuing to commit to a direct focus on EDI. Without this, we cannot uphold our vision, deliver through our mission or be good allies for disabled people, and their support services (including as direct employers).

We recognise that on this journey we cannot do everything at once and will need to prioritise. We will focus first on disability, race, ethnicity and colour as our starting point. We publish our commitments and keep these under regular review.

The latest up to date information is available via this link:

www.vodg.org.uk/about-us/equity-diversity-and-inclusion-at-vodg/

Page 9

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Areas of progress include:

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

Membership

Policy, communications and public affairs

Development

FINANCIAL REVIEW

In the context of the COVID-19 pandemic trustees set a prudent deficit budget at the beginning of the financial year, anticipating continuing challenges for members and the sector. This allowed for unrestricted reserves to be deployed to support high priority projects and workstreams.

In year trustees also approved an additional information technology budget to implement a new customer relationship management and content management system (CRM/CMS) with the development starting in 2021/22 with full implementation planned for 2022/23.

Page 9

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Thus, for the year ended 31 March 2022, the Charity received unrestricted income of £423,610 (2021 - £507,558) and restricted income of £15,000 (2021 - £5,000). Unrestricted expenditure was £406,316 (2021 - £442,205) and restricted expenditure was £15,000 (2021 - £10,113). Total funds carried forward for the Charity at 31 March 2022 were unrestricted reserves of £497,223 (2021 - £479,929) and restricted reserves of £14,642 (2021 - £14,692).

Restricted funds were held for work on transforming care and the digital lifeline project. Work on transforming care was paused as a consequence of the pandemic and will be restarted in 2022/23. Expenditure matched income on the digital lifeline project.

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 2021/22 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 £497,223, of which £35,394 has been designated for Strategic expenditure, further details of which can be found in Note 14 to the accounts.

In 2022/23 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 2022

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 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.

Page 11

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2022

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:

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: 24/11/2022

Page 12

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2022

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 2022.

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:

  1. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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: 07/12/2022

Stuart McKay BSc FCA DChA

MHA MacIntyre Hudson

Chartered Accountants 6th Floor 2 London Wall Place London EC2Y 5AU

Page 13

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

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
2022
£
421,286
2,324
423,610
406,316
406,316
17,294
479,929
17,294
497,223		 Restricted
funds
2022
£
15,000
-
15,000
15,000
15,000
-
14,642
-
14,642		 Total
funds
2022
£
436,286
2,324
438,610
421,316
421,316
17,294
494,571
17,294
511,865		 Total
funds
2021
£
508,270
4,288
512,558
452,318
452,318
60,240
434,331
60,240
494,571

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, of the total income of £512,558, £5,000 was allocated to restricted funds. Of the total expenditure of £452,318, £10,113 was allocated to restricted funds.

The notes on pages 16 to 30 form part of these financial statements.

Page 14

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee) REGISTERED NUMBER: 06521773

BALANCE SHEET AS AT 31 MARCH 2022

2022 2022 2022 2021 2021
Note £ £ £ £
Fixed assets
Intangible assets 10 20,703 -
Tangible assets 11 4,550 2,811
25,253 2,811
Current assets
Debtors 12 89,009 103,016
Cash at bank and in hand 547,978 456,643
636,987 559,659
Creditors: amounts falling due within one
year 13 (150,375) (67,899)
Net current assets 486,612 491,760
Total net assets 511,865 494,571
Charity funds
Restricted funds 14 14,642 14,642
Unrestricted funds 14 497,223 479,929
Total funds 511,865 494,571

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 on and 24 November 2022 signed on their behalf by:

................................................

Tim Cooper Chair

Page 15

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

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 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.

Designated funds comprise unrestricted 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 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.

Page 16

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

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

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

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:

All expenditure is inclusive of irrecoverable VAT.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Page 17

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

2.4 Expenditure (continued)

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.

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:

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.

Page 18

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

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.

2.11 Intangible assets and amortisation

Intangible assets are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life.

The estimated useful lives are as follows:

Amortisation is provided on the following basis:

Computer software

2.12 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 12. 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 13. 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.

Page 19

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

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:

Page 20

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

4. Income from charitable activities

Unrestricted
funds
2022
£
Membership subscription
266,474
Project income
127,562
Investor income
27,250
Total 2022
421,286
Unrestricted
funds
2021
£
Membership subscription
266,518
Project income
225,002
Investor income
11,750
Total 2021
503,270
5.
Investment income
Unrestricted
funds
2022
£
Bank interest receivable
2,324
Total 2021
4,288		 Restricted
funds
2022
£
-
15,000
-
15,000
Restricted
funds
2021
£
-
5,000
-
5,000
Total
funds
2022
£
2,324
4,288		 Total
funds
2022
£
266,474
142,562
27,250
436,286
Total
funds
2021
£
266,518
230,002
11,750
508,270
Total
funds
2021
£
4,288

Page 21

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

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 2022		 Activities
undertaken
directly
2022
£
396,510
Activities
undertaken
directly
2021
£
417,587
Charitable
Activities
2022
£
2,911
5,545
58,588
309,860
19,606
-
396,510		 Support
costs
2022
£
24,806
Support
costs
2021
£
34,731
Total
funds
2022
£
2,911
5,545
58,588
309,860
19,606
-
396,510		 Total
funds
2022
£
421,316
Total
funds
2021
£
452,318
Total
funds
2021
£
1,607
4,217
75,423
283,467
49,265
3,608
417,587

Page 22

(A Company Limited by Guarantee)

VOLUNTARY ORGANISATIONS DISABILITY GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

6. Analysis of expenditure by activities (continued)

Analysis of support costs

Office and Administration
Governance costs
Communications
Depreciation
Total 2022		 Charitable
Activities
2022
£
10,957
5,074
6,911
1,864
24,806		 Total
funds
2022
£
10,957
5,074
6,911
1,864
24,806		 Total
funds
2021
£
8,391
12,530
11,739
2,071
34,731

7. Governance costs

Legal and professional fees
Independent examiner's remuneration
Total		 2022
£
3,074
2,000
5,074		 2021
£
10,530
2,000
12,530

8. Trustees' and key management personnel remuneration and expenses

During the year, no trustees received any remuneration or other benefits (2021 - £NIL) .

The total amount of employee benefits received by key management personnel was £112,672 (2021: £109,858). The Charity considers its key management personnel to comprise;

During the year ended 31 March 2022, no trustee expenses have been incurred (2021 - £NIL) .

Page 23

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

9. Staff costs

Wages and salaries
Social security costs
Defined contribution pension costs		 2022
£
262,701
25,523
21,636
309,860		 2021
£
237,979
26,567
18,921
283,467

The average number of persons employed by the Charity during the year was as follows:

2022 2021
No. No.
Direct staff 5 4

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2022 2021
No. No.
In the band £80,001 - £90,000 - 1
In the band £90,001 - £100,000
1 -

Page 24

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

10.
Intangible assets
Cost
Additions
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021		 Computer
software
£
20,703
20,703
20,703
-

During the year, the Charity has capitalised the development costs of a new, bespoke CRM system. The system is currently under construction, and therefore no amortisation has been recognised at the yearend date.

Page 25

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

11.
Tangible fixed assets
Cost or valuation
At 1 April 2021
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
12.
Debtors
Due within one year
Trade debtors
Prepayments		 2022
£
82,950
6,059
89,009		 Computer
equipment
£
10,871
3,603
14,474
8,060
1,864
9,924
4,550
2,811
2021
£
101,276
1,740
103,016

Page 26

(A Company Limited by Guarantee)

VOLUNTARY ORGANISATIONS DISABILITY GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

13. 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 2021
Resources deferred during the year
Amounts released from previous periods		 2022
£
7,221
27,268
5,241
110,645
150,375
2022
£
23,333
104,565
(23,333)
104,565		 2021
£
14,665
13,033
2,455
37,746
67,899
2021
£
93,333
-
(70,000)
23,333

Income deferred at the year-end relates to Project and conference income received in advance of the 2022/23 financial period.

Page 27

(A Company Limited by Guarantee)

VOLUNTARY ORGANISATIONS DISABILITY GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

14. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Equity, diversity and inclusion
State of the sector
Shift the dial
General funds
General Funds
Total Unrestricted funds
Restricted funds
Delivery Task Force and
Transforming Care
Digital Lifeline Project
Total of funds		 Balance at 1
April 2021
£
-
-
-
-
479,929
479,929
14,642
-
14,642
494,571		 Income
£
-
-
-
-
423,610
423,610
-
15,000
15,000
438,610		 Expenditure
£
-
-
-
-
(406,316)
(406,316)
-
(15,000)
(15,000)
(421,316)		 Transfers
in/out
£
20,394
10,000
5,000
35,394
(35,394)
-
-
-
-
-		 Balance at
31 March
2022
£
20,394
10,000
5,000
35,394
461,829
497,223
14,642
-
14,642
511,865

Page 28

(A Company Limited by Guarantee)

VOLUNTARY ORGANISATIONS DISABILITY GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

14. Statement of funds (continued)

Statement of funds - prior 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.

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.

During the year, the Trustees approved the designation of £35,394 of unrestricted funds. £20,394 was designated for strategic work on equity, diversity and inclusion, £10,000 to support research and reporting on voluntary sector care and support provision and £5,000 to achieve step change in political awareness and understanding of the sector in which the Charity's members operate. The designated funds are expected to be utilised in the following financial year.

Page 29

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

15. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2022
£
Tangible fixed assets
4,550
Intangible fixed assets
20,703
Current assets
622,345
Creditors due within one year
(150,375)
Total
497,223		 Restricted
funds
2022
£
-
-
14,642
-
14,642		 Total
funds
2022
£
4,550
20,703
636,987
(150,375)
511,865

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2021
£
2,811
545,017
(67,899)
479,929		 Restricted
funds
2021
£
-
14,642
-
14,642		 Total
funds
2021
£
2,811
559,659
(67,899)
494,571

16. Related party transactions

Other than trustee and key management personnel transactions detailed in Note 8, there were no related party transactions during the year (2021: £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.

Page 30