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2025-03-31-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 2025

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 - 12
Trustees' Responsibilities Statement 13
Independent Examiner's Report 14
Statement of Financial Activities 15
Balance Sheet 16
Notes to the Financial Statements 17 - 33

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 2025

Trustees Tim Cooper, Chair (resigned 7 May 2024)
Azra Kirkby, Treasurer
Melanie Shad, Chair
Stephen Veevers (appointed 6 March 2025)
James Watson-O'Neill (resigned 6 March 2025)
Ufuoma Irene Sobowale
Christopher Hampson
Joanne Land
John Heritage, Vice Chair
Anna McEwen
Naomi Dickson (appointed 6 March 2025)
Angela Murphy (appointed 6 March 2025)
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
Chartered Accountants
MHA House
Charter Court
Swansea Enterprise Park
Swansea
SA7 9FS

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 2025

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 2025

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 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 leaders. Ongoing development is also available based on needs identified including during periodic trustees skills audits.

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 governed by trustee directors who are responsible to, and elected by, the VODG members. They 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 provision of social care and 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)

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

ABOUT VODG

VODG is the membership body for third sector disability organisations. Our members provide care, support and advocacy for disabled people, families and carers so that disabled people of all ages can live the lives they choose.

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

Our beliefs are passionately held – we believe

Page 4

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

How we work

We deliver our mission through the following business functions:

Membership – Sustaining a vibrant and inclusive membership community that encourages collaboration and innovation alongside the latest information and intelligence to support the delivery of high quality services and support.

Policy and influencing – Creating opportunities for members to share their expertise, shape policy and sector guidance and drive systemic change. By harnessing the power of our collective voice, we work together and with a wide range of stakeholders, to develop and amplify solutions that advance our shared vision and contribute meaningfully to positive change.

Developmental projects and programmes – Sharing expertise and insight, developing good practice and sector improvements through special projects and sector improvement activities.

Organisational development, operations and governance – Ensuring VODG is fit for purpose today and in the future through the effective running of the charity.

STRATEGIC APPROACH

VODG has an ambitious growth agenda to support our members, united by our shared priorities to ensure disabled people are able to live independent and fulfilling lives. The environment within which our members operate continues to be challenging as funding and workforce pressures persist. Disabled people also face significant pressures on the cost of living, access to services and yet to be determined reforms to welfare support. The year 2024/25 saw a new government administration elected which has brought new policy priorities, challenges and opportunities for disabled people and the third sector providers delivering state-funded care and support services.

VODG’s core purpose is to support our members to be the best they can be, and membership subscriptions therefore forms the central component of our income. We also seek to complement this with additional income streams, including relationships with industry experts through our corporate partnership programme, and support at our conferences and events. The year 2024/25 saw a review and redesign of our offer and approach and working with corporate partners and industry experts. In addition VODG undertakes additional project work supported by grants and consultancy income.

Trustees continue to invest from unrestricted reserves to further develop VODG and to enable the organisation to deliver on key initiatives and projects. These resources have enabled us to develop special programmes of support for our members. We commissioned independent research to review our membership offer with positive results, for example;

Page 5

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

We reviewed the feedback to identify areas to further develop and enhance our offer to members.

We invested in strengthening our policy and influencing activity, including the implementation of a targeted public affairs strategy. We used the policy reset following the election of a new administration in July 2024 to forge new relationships and further strengthen our public affairs and policy influencing activities.

We are continuing to see the benefits from much earlier investment in our Content Management System (CMS) and Customer Relationship Management (CRM) databases. Today the data is being used to provide valuable insight, much more personalised membership journeys, bespoke offers across our pan-disability membership and means VODG has successfully moved to become a data-driven organisation.

Activities and Achievements

Membership – to empower our members with accurate information and effective communication, and to cultivate an inspiring community that allows members to connect and work together through events and networks.

As part of our strategic direction, which reflects our pan-disability purpose, we are dedicated to both retaining our current membership and attracting new members who share our values and beliefs. We are pleased to report that our membership is growing steadily, and we continue to enhance our services to meet the evolving needs of our members.

We designed and implemented strategic membership recruitment campaigns employing a wide range of methods and approaches, with a strong emphasis on the membership journey. This focus is especially relevant for chief executives and senior directors, as we cater to the needs of both new and existing members. By taking this comprehensive approach, we effectively address the specific requirements and expectations of our diverse membership base.

Throughout the year, we have focused on retaining members, ensuring that our members feel supported and valued. We launched VODG’s ‘Big Conversation’, a major piece of independent research designed to better understand how we can further enhance our support for members. One of VODG’s hallmarks is our responsiveness to member needs and changes in the external operating environment. For example, in response to chief executives discussing executive pay and reward across the group, we collaborated with one of our members to conduct a survey and provided exclusive benchmarking analysis to participating members.

Our events this year featured over 100 speakers and industry experts, who shared their expertise and insights across a wide variety of topics. We proudly organised more than 70 VODG events, both in-person and online, marking a substantial increase in our event offerings with content relevant across our members’ organisations.

Page 6

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

To further support our members, we launched dedicated resource hubs that provide focused resources on Environmental, Social, and Governance (ESG), Artificial Intelligence (AI), CEO-only topics, and more. Each hub includes a calendar of events and workshops tailored to foster engagement and collaboration. Additionally, we partnered with VODG corporate partners—Marr Procurement, MHA, Trowers & Hamlins, and Utility Aid—to support over 15 sessions, providing insights on key topics delivered by these experts.

New special interest groups established this year include a focus on campus and connected schools and colleagues, CEO peer networking events, VAT novation, pay and rewards, commissioning principles and other topics important to the running of third sector services. These initiatives reflect our commitment to continually evolving in response to our members’ needs and fostering a vibrant, engaged community.

Policy and influencing – Our policy, public affairs, and press activity continues to deliver meaningful impact for our members as we navigate an evolving and often challenging social and economic landscape. We maintain a good balance of reactive and proactive policy activity, this year the latter included our report with Collaborate on ‘Reframing Commissioning’ and commissioning Cordis Bright to conduct independent analysis on the impact of Budget on members.

We have strengthened our ability to influence through the introduction of new monitoring tools and systems, enhanced opportunities for member engagement, and deeper collaboration with stakeholders. This infrastructure allows us to extend our reach and sharpen our collective voice.

During a time of considerable uncertainty, the strength of our shared voice has proven to be a powerful driver of change. Our post-election influencer strategy and party conference activity proved to be a vital springboard for subsequent work on reframing commissioning, Government’s ‘Building the Right Support’ programme Oliver McGowan training, regulatory reform and employment rights legislation, including the social care Fair Pay Agreement.

In 2023 VODG published the final report of our Commission on COVID-19, Ableism and Racism (work that was funded by the Joseph Rowntree Charitable Trust). We used this work in more recent contributions to the UK Covid-19 Inquiry, including the Chief Executive’s personal testimony and a collective contribution via the Care Provider Alliance. We have also supported academics examining the impact of the pandemic on disabled people by sharing VODG’s learning and evidence and engaged members with efforts to gather personal stories from people with lived experience of disability.

Through working groups, advisory boards, open letters and private correspondence, consultation and inquiry submissions, events, and strategic meetings, we contribute to the shaping of government policy, sector guidance, and systemic reform. We also respond in creative and impactful ways to unexpected shifts in policy, whether the Budget or new HMRC guidance on VAT.

We ensure members are kept informed and maximise opportunities to influence policy activity directly, through our new updates, WhatsApp groups, networks and spotlight events. This enables our members remain agile and informed in a complex and shifting policy environment. Our work also connects members directly with decision makers—Ministers, backbench MPs, advisors, civil servants, and regulators—ensuring that the lived experiences and frontline insight of our sector are heard.

Page 7

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

This two-way dialogue is essential to shaping policy and practice that truly reflects the needs and aspirations of disabled people, as we have seen through successful campaigns on transport, cost of living and children’s social care.

Alongside strong bilateral relationships with government departments, its agencies and regulators, policy think tanks and other infrastructure/membership bodies we are actively involved in coalitions and stakeholder alliances. These include the Health and Wellbeing Alliance, Cavendish Coalition, Care Provider Alliance, Digital Care Hub, the Disabled Children’s Partnership and Disability Poverty Campaign Group. Working with others – based on shared priorities and also varying areas of expertise - further amplifies the voice and experience of our members at the highest levels of government and campaigning.

Our policy and influencing work is underpinned by a strong communications strategy. We continue to raise our profile through targeted media engagement – leading to national and trade coverage - and consistent messaging across digital platforms, further extending the reach of our advocacy which is all focused on enabling our members to provide the very best services and support for disabled people and their families.

All of this supports our vision for an ambitious, trusted, and vibrant third sector that enables disabled people to live the lives they choose.

Developmental projects and programmes – making a positive difference to the environment within which our members work.

To support our members and wider sectors within which they operate, VODG delivers funded projects and programmes of work aligned with our charitable purposes. These projects involve multi-professional collaboration across organisations and our membership. VODG may lead projects or equally may be a collaborating partner.

This year we concluded a National Institute for Health and Care Research study aimed to improve end of life care for people with learning disabilities (the ‘Victoria and Stuart Project’) and supporting academic researchers with the publication of research findings and the support of new applications for funding to further develop the work.

We maintained a funded partnership with six other organisations which form the Valuing People Alliance. The VPA delivers work, informs and amplifies policy and offers advice and insight to the Department of Health and Social Care and NHS England through government’s Health and Wellbeing Alliance. This year’s work has focused on co-production and improving the way the Department and its agencies reflect lived experience in policy making.

Through the Care Provider Alliance, we work collaboratively with a number of sector membership bodies and have led or contributed to work supporting guidance for social care organisations on cybersecurity, a sector-wide survey on the impact of Employer National Insurance Contributions (ENICs) on care providers, and a review of the Care Quality Commission’s single assessment framework.

Page 8

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Other project examples include being on the advisory group for King’s College London study into Volunteers in Adult Social Care, evaluating volunteer involvement in adult social care settings and within the NHS and Care Volunteer Responders scheme; the expert advisory group for quality assurance of the Oliver McGowan Mandatory Training Providers; NHSE commissioned work on discharge of adults with a learning disability and/or autism from forensic settings; and a grant from the Digital Care Hub to develop our Digital, Security and AI hub to further our engagement with members on these critical issues.

Organisational development, operations and governance – to ensure VODG is fit for purpose today and in the future.

Year on year, VODG continues to develop our governance and operations, and where possible, we continue to make efficiencies and improvements.

Alongside our full trustee board, VODG convenes a Finance, Audit and Risk Committee to oversee the organisation’s accounting policies, external audit and risk register.

This year, the former Renumerations Committee has been repurposed as our People and Pay Committee. This new sub-group of the board adopts a wider remit and is responsible for the strategic oversight of achieving our aspiration to be an excellent employer, as well as the recruitment of trustees.

The board ran a process to recruit three new trustees which was successfully completed with trustee co-opted to the board ahead of the 2025 Annual General Meeting.

The operations of VODG are continuously being refined to optimise the organisation’s management for maximum effectiveness. This year, for example, we have moved the majority of our book keeping activities ‘in house’; and conducted an in depth review of the organisation’s risk register, overseen by the FAR Committee, resulting in a simpler, more manageable document and process.

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 our membership; strengthen our position as the national membership body for organisations working with disabled people; and further develop our position as the ‘go to’ organisation for our members, wider partners and stakeholders on third sector disability service provision and leadership.

Our future plans build on the already strong platform built up over many years and will see us maintaining the strategic direction set out at our last strategy refresh is January 2024.

Membership

Page 9

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Policy and influencing

Developmental projects and programmes

Organisation and governance

FINANCIAL REVIEW

In 2024/25, trustees decided to discontinue VODG’s reliance on project income, to focus on their core membership delivery, policy influence and key partnerships. This decision saw project income decrease to £27,650 (2024: £135,970). In addition, the trustees chose to adopt a deficit budget, using £50,000 of reserves to support three key strategic initiatives aimed at enhancing the organisation’s growth and outreach.

The total income for 2024/25 was £435,183 (2023/24: £512,488); total expenditure was £579,189 (2023/24: 534,499), giving a net result of £144,006 deficit (2023/24: £22,011 deficit) against a budgeted deficit of £125,689. Following an independent review of VAT, included within the 2024/25 expenditure is a correction to VAT of £79,293, relating to the last four years expenditure. Further information regarding this error can be found on note 19. Without this compounded VAT correction, the performance in 2024/25 would have been a deficit of £64,713, a significant improvement on the budgeted deficit. This improvement from the budgeted financial outturn was due to the conscientious decision to grow membership income and a return on the investment initiatives.

Key Strategic Investments:

Page 10

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

RESERVES POLICY

In 2024, as part of our strategy to secure the long-term sustainability of the organisation, the board agreed to maintain a minimum of six months' operating costs as reserves. Consequently, for the 2024/25 period, the target level of unrestricted reserves has been set at £280,000, with the aim of providing a financial buffer to address unforeseen challenges and maintain operational continuity.

For 2025/26 the board have agreed to apply the same principles: to maintain a minimum of six months' operating costs as reserves. For 2025/26 the target level of unrestricted reserves has been set at £357,000. This figure has been recalculated based on changes to business resourcing, and incorporates increases to staff costs, including staff expenses and life insurance.

At the year-end, the Charity held unrestricted reserves of £328,567, of which £20K has been designated for Strategic expenditure, further details of which can be found in Note 15 in the accounts.

Trustees do not currently 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, including through competitive fixed term bonds.

GOING CONCERN

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

PRINCIPAL RISKS AND UNCERTAINTIES

Trustees regularly review the risks faced by the Charity in all areas of its work and actively plan to control and manage those risks.

We identify and review risks by means of discussion and review at each trustees’ meeting alongside our Finance, Audit and Risk committee and linked to monthly management and monitoring by the leadership team. The newly established People and Pay Committee address VODG’s people risks.

The process links to our operational and strategic objectives and sees targets set for risk levels based on different risk tolerance, agreed by trustees, across key areas of our operations.

The major risks we have identified relate to financial and other pressures on the care and support sector for disabled people and the impact this could have on the ability for organisations to invest in membership activities, the importance of membership intelligence and the need to sustain and grow our membership community.

REMUNERATION OF KEY MANAGEMENT PERSONNEL

Each year staff remuneration is reviewed by a separate committee of the board. 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)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Statement of funds

Restricted funds are held by the Charity to support dedicated activity to address sector issues.

Digital Grant Project: funds received from the Digital Care Hub for member engagement and development of our Digital, Security and AI Hub and related activity.

Cyber Security: funding received from the Care Provider Alliance and Digital Care Hub for project work investigating cyber security within the care sector and guidance for social care organisations.

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 signed on its behalf by:

………………………….

Melanie Shad Chair of the Board of Trustees

Date: 09.10.2025

Page 12

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025

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 . 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:

................................................ Melanie Shad

Chair of the Board of Trustees

Date 08.10.2025

Page 13

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025

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 2025.

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: 8th October 2025 Rachel Doyle ACA DChA

MHA

Chartered Accountants MHA House Charter Court Swansea Enterprise Park Swansea SA7 9FS

Page 14

(A Company Limited by Guarantee)

VOLUNTARY ORGANISATIONS DISABILITY GROUP

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

Note
Income from:
Charitable activities
4
Other trading activities
5
Investments
6
Total income
Expenditure on:
Charitable activities
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
408,954
19,529
6,700
435,183
579,189
579,189
(144,006)
472,573
(144,006)
328,567		 Total
funds
2025
£
408,954
19,529
6,700
435,183
579,189
579,189
(144,006)
472,573
(144,006)
328,567		 Total
funds
2024
£
489,313
15,099
8,076
512,488
534,499
534,499
(22,011)
494,584
(22,011)
472,573

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 £512,487, £33,342 was allocated to restricted funds. Of the total expenditure of £534,499, £33,342 was allocated to restricted funds.

The notes on pages 17 to 33 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 2025

2025 2025 2025 2024 2024
Note £ £ £ £
Fixed assets
Intangible assets 11 23,215 32,201
Tangible assets 12 931 2,157
24,146 34,358
Current assets
Debtors 13 127,064 59,391
Investments 14 217,671 104,671
Cash at bank and in hand 206,113 335,367
550,848 499,429
Current liabilities
Creditors: amounts falling due within one
year 15 (246,427) (61,214)
Net current assets 304,421 438,215
Total net assets 328,567 472,573
Charity funds
Unrestricted funds 16 328,567 472,573
Total funds 328,567 472,573

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:

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

Melanie Shad

Chair of the Board of Trustees Date: 8th October 2025

Page 16

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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 17

(A Company Limited by Guarantee)

VOLUNTARY ORGANISATIONS DISABILITY GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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.

Conference income is recognised in the Financial Statements in the period to which the conference is held. Any conference income that has been received in advance is deferred to the following year.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Page 18

(A Company Limited by Guarantee)

VOLUNTARY ORGANISATIONS DISABILITY GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

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.

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.

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.

Page 19

(A Company Limited by Guarantee)

VOLUNTARY ORGANISATIONS DISABILITY GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

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. 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.

Page 20

(A Company Limited by Guarantee)

VOLUNTARY ORGANISATIONS DISABILITY GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

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.

Amortisation is provided on the following basis:

Computer software - 20 %

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 14. 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 15. 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:

Critical accounting estimates and assumptions:

The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

Page 21

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4. Income from charitable activities

Membership subscription
Project income
Investor income
Total 2025
Membership subscription
Project income
Investor income
Total 2024		 Unrestricted
funds
2025
£
347,804
27,650
33,500
408,954
Unrestricted
funds
2024
Restricted
funds
2024
£
£
315,385
-
102,628
33,342
37,958
-
455,971
33,342		 Total
funds
2025
£
347,804
27,650
33,500
408,954
Total
funds
2024
£
315,385
135,970
37,958
489,313

Page 22

(A Company Limited by Guarantee)

VOLUNTARY ORGANISATIONS DISABILITY GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

5. Income from other trading activities

Unrestricted
funds
2025
£
Conference tickets and sponsorship
19,529
6.
Investment income
Unrestricted
funds
2025
£
Bank interest receivable
6,700
Total 2024
8,076		 Total
funds
2025
£
19,529
Total
funds
2025
£
6,700
8,076		 Total
funds
2024
£
15,099
Total
funds
2024
£
8,076

7. Analysis of expenditure by activities

Charitable activities
Charitable activities		 Activities
undertaken
directly
2025
£
507,809
Activities
undertaken
directly
2024
£
490,626		 Support
costs
2025
£
71,380
Support
costs
2024
£
43,873		 Total
funds
2025
£
579,189
Total
funds
2024
£
534,499

Page 23

(A Company Limited by Guarantee)

VOLUNTARY ORGANISATIONS DISABILITY GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

7. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Information materials
Meetings and events
Projects
VAT error correction
Total 2025
Analysis of support costs
Depreciation and amortisation
Office and adminsistration
Governance costs
Communications
Policy and influencing
Total 2025		 Charitable
Activities
2025
£
322,530
1,215
45,633
59,138
79,293
507,809
Charitable
Activities
2025
£
10,212
29,269
6,727
3,637
21,535
71,380		 Total
funds
2025
£
322,530
1,215
45,633
59,138
79,293
507,809
Total
funds
2025
£
10,212
29,269
6,727
3,637
21,535
71,380		 Total
funds
2024
£
340,471
1,031
52,270
96,854
-
490,626
Total
funds
2024
£
10,396
21,703
2,048
9,726
-
43,873

Page 24

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

8. Governance costs

Legal and professional fees
Independent examiner's remuneration - current year examination fee
Independent examiner's remuneration - prior year under/(over) accrual
Total		 2025
£
4,527
2,200
-
6,727		 2024
£
48
2,200
(200)
2,048

9. Trustees' and key management personnel remuneration and expenses

During the year, no trustees received any remuneration or other benefits (2024 - £NIL) .

The total amount of employee benefits recieved by key management personnel was £281,256 (2024: £257,898) The Charity considers its key management personnel to comprise;

- Trustees

- Senior Management

During the year ended 31 March 2025, one trustee was reimbursed £64 for expenses (2024 - £NIL) .

10. Staff costs

Wages and salaries
Social security costs
Defined contribution pension costs		 2025
£
273,316
26,054
23,160
322,530		 2024
£
295,154
23,486
21,831
340,471

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

2025 2024
No. No.
Direct staff 5 5

Page 25

(A Company Limited by Guarantee)

VOLUNTARY ORGANISATIONS DISABILITY GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

10. Staff costs (continued)

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

2025 2024
No. No.
In the band £60,001 - £70,000 - 1
In the band £70,001 - £80,000 2 -
In the band £100,001 - £110,000 - 1
In the band £110,001 - £120,000 1 -

Page 26

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

11.
Intangible assets
Cost
At 1 April 2024
At 31 March 2025
Amortisation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Computer
software
£
44,931
44,931
12,730
8,986
21,716
23,215
32,201

Page 27

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12.
Tangible fixed assets
Cost or valuation
At 1 April 2024
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
13.
Debtors
Due within one year
Trade debtors
VAT recoverable
Prepayments
14.
Current asset investments
Listed investments		 2025
£
121,833
-
5,231
127,064
2025
£
217,671		 Computer
equipment
£
15,540
15,540
13,383
1,226
14,609
931
2,157
2024
£
49,630
5,128
4,633
59,391
2024
£
104,671

Page 28

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

15. Creditors: Amounts falling due within one year

Trade creditors
VAT payable
Other creditors
Accruals and deferred income
Deferred income at 1 April 2024
Resources deferred during the year
Amounts released from previous periods		 2025
£
7,943
97,862
13,801
126,821
246,427
2025
£
10,498
124,621
(10,498)
124,621		 2024
£
44,923
-
3,593
12,698
61,214
2024
£
138,314
10,498
(138,314)
10,498

Income deferred at the year-end relates to Project and conference income received in advance of the 2025/26 financial period.

Page 29

(A Company Limited by Guarantee)

VOLUNTARY ORGANISATIONS DISABILITY GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

16. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Equity, diversity and inclusion
Corporate partnerships
Post-election parlimentary
outreach
Member review
General funds
General Funds
Total Unrestricted funds		 Balance at 1
April 2024
£
20,394
-
-
-
20,394
452,179
472,573		 Income
£
-
-
-
-
-
435,183
435,183		 Expenditure
£
-
(20,000)
(15,000)
(15,000)
(50,000)
(529,189)
(579,189)		 Transfers
in/out
£
-
20,000
15,000
15,000
50,000
(50,000)
-		 Balance at
31 March
2025
£
20,394
-
-
-
20,394
308,173
328,567

Equity, diversity and inclusion is held for strategic work on equity, diversity and inclusion.

Corporate Partnerships: Investment into a complete review of the current corporate partnership offer, focusing on how VODG could do more with industry experts and partners to enable us to diversify revenue and add value to our membership through greater visibility and access to resources.

Post-election Parliamentary Outreach: Investment in targeted outreach with the new administration postelection to ensure VODG is best positioned and placed to influence.

Member Review: Investment into undertaking in-depth research, providing the insight required to develop greater member support while driving improvement across member recruitment, retention and engagement activities.

Page 30

VOLUNTARY ORGANISATIONS DISABILITY GROUP

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

16. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Equity, diversity and inclusion
Unrestricted funds
General Funds
Total Unrestricted funds
Restricted funds
Delivery Task Force and
Transforming Care
JRCT funding
Kingston University
Total of funds		 Balance at
1 April 2023
£
20,394
459,548
479,942
14,642
-
-
14,642
494,584		 Income
£
-
479,146
479,146
-
23,084
10,258
33,342
512,488		 Expenditure
£
-
(501,157)
(501,157)
-
(23,084)
(10,258)
(33,342)
(534,499)		 Transfers
in/out
£
-
14,642
14,642
(14,642)
-
-
(14,642)
-		 Balance at
31 March
2024
£
20,394
452,179
472,573
-
-
-
-
472,573

Page 31

(A Company Limited by Guarantee)

VOLUNTARY ORGANISATIONS DISABILITY GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

17. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Tangible fixed assets
931
Intangible fixed assets
23,215
Current assets
550,848
Creditors due within one year
(246,427)
Total
328,567		 Total
funds
2025
£
931
23,215
550,848
(246,427)
328,567

Analysis of net assets between funds - prior year

Tangible fixed assets
Intangible fixed assets
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2024
£
2,157
32,201
499,429
(61,214)
472,573		 Total
funds
2024
£
2,157
32,201
499,429
(61,214)
472,573

18. Related party transactions

Other than trustee and key management personnel transactions detailed in Note 10, there were no related party transactions during the year (2024: £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 32

(A Company Limited by Guarantee)

VOLUNTARY ORGANISATIONS DISABILITY GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

19. Post balance sheet events

When transitioning from a third-party bookkeeper to managing accounts in-house, the charity became aware of an error relating to the partial exemption of VAT and is currently in the process of rectifying this.

Supported by a new supplier specialising in financial services tailored specifically for charitable organisations, alongside a VAT specialist, the error has been investigated, with the necessary steps taken to correct historic accounts and recommendations made to ensure the correct treatment is applied going forward.

At the time of reporting the total amount of VAT recovered in error is estimated at approximately £79,293, plus any compound interest payable.

Page 33