Charity Registration No. 1127582 DISABILITY AcnoN GROUP (NORTH DORSETI TRUSTEES, REPORT AND UNAUDITED FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
DISABILITY ACTION GROUP INORTH DORS) CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31AUGUST2024 Charity Information Report of the Trustees 24 Report of the Independent Examiner Statement of Financial Artivities Balance Sheet Notes to the Flnancial Ststements 8-11
DISABIUTY ACTION GROUP INORTH DORS) CHARITY INFORMATION FOR THE YEAR ENDED 31 AUGUST 2024 TRUSTEES: Carolyn CarteT Eliiabeth Bray Sheila Brown Peter Collins Alan Elford Lorna Hill laln Wingate lappolnted 27 May 20241 REGISTERED OFFICE.. Unit 617 Nightingale Court Blandford Forum Dorset DTII 7ED REGISTERED CHARITY NUMBER: 1127582 INDEPENDENT EXAMINER.. Marcus Cridland 8AIHonsl FCA Scott Vevers Ltd Chartered Accountants & Registered Audltors 65 East Street Bridport Dorset DT6 3LB PRINCIPAL BANKERS.. Lloyds Bank plc 6 Market Place Blandford Dorset DTII 7EE
DISABIUTY AlON GROUP INORTH DORSEr) TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2024 The trustees present their report together with the flnanaal Statements of the charityforthe yearended 31 August 2024. The Trustees who setved during the year and up to the date of this report are set out on page l. Structurep governance and management The activities of the Charity are monitored by the Trustees who all act in a voluntary capacity. The Trustee5 follow the principles of governance and control advocated by the Charity Commission. Formal meetings and discussions are held on a regular bèsS5. Newly appointed tW5tees are provided with an induction through provision of training courses and mentoring by established trustee5. Objectives and actlvlties Activities North Dorset Disability Action Group was registered on 21 March 2012 for the relief of disabled person5 living or reslding in North Dorset primarily by the provtsion of electric mobillty scooters and other rnobility aid5. The Charity provides low-cost hire, second-hand Sale and maintenance of moblllty scooters, wheelchairs and other aid5 to its members. Results The incoming resources for the year amounted to £30,72112023 £28,710) all of which has or will be used in providing the charitvs activities. The surplus for the year wa5 £1,94712023 £2,6431 and the funds at 31 August 2024 were £33,50712023 £31,560). Strategy The Group seeks to raise funds to provide a permanent base from which scooters and wheelchair can be provided to disabled persons within a defined radius of its b8se in Blandford Forum, and to carry o its activitles at mlnim31 cost to its members. Donotions Income and donatlons have all been treated as Unrestricted Funds during the year and the Trustees may use these funds without limitations and may transfer money from the Restrirted Funds or to Reserves as and when necessary. No Restricted Funds are held at the year end. Reserves Policy Funds are held to meet the projected costs of the Group for a perlod of at least three months, together with the costs of wlnding up the Group andlor meeting extraordinary expenses. The actual amount of the provision is reviewed each Committee Meeting in light of eKiSting circumstances. The degree of uncertainty over public fundin8, and a reduction in private fundinE available, rellecting the current economic situation, means the exce55 of fund5 overthose required by the Policy will be allowed to carry forward and for the time being is not considered excessive. Investment Policy The Charity funds activities on a regular basis and, as such, is not involved with investment artivities. Resenjes are invested in interest-bearing accounts to provbde maximum income but with short terrn aCss.
DISABILITY AcfioN GROUP {NORTH DORS> TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST2024 Risk Review The Trustees have conducted their own review of the major rlsks ID whith the Charity is exposed, system5 have been established to mitigate these risk5. These procedures are reviewed annually to ensure they still meet the needs of the Charity. The year under review We have ended the yearwith a surplus of £1,947, of which half has gone into ovr replacement van fund. We maintained our opening hours of 3 total of 12 hours a week, but the work of our trLSStees and volunteers sometime5 exceeded that total. All our trustees are active volunteers in ovr shop and workshop, and another wa5 recruited in May 2024. Once again we are grateful to have received a large number of donations, both in cash and equipment, and we were particularly grateful to receive a £l.000 donation from the Ashley Wood Golf Club Ladies. Membership at the end of the year had dropped to 15111731. but scooter and othersales were up, and hire income has improved to above the previous year. Throughout the year we have consistently had around 80 Items of equipment out on hire. The costof scooter repair and maintenance was down, a5were seNlclng expenses and income. Utilities We only fractionally up. thanks to service switching. but unit repair and malntenance almosi doubled, partly because of asset purchases and annual increases. Whilst we have scrapped a dozen older and damaged 5COOters and wheelchairs. they have been replaced by the donation and purchase of over a dozen scoolers and three wheelchairs. We continue to work wlth a number of partners who make referrals to us, but m05t of our new members come through word of mouth from existing members. Thefuture In the coming year, we need to rècommission our website, and are experting increased expenditure on our van, which is now 16 years old, but are continuing to maintain a reserve for its eventual replacement. Statement of Trustees. responsibilities The Trustee5 are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and Unlted Kingdom Accounting Standards Iunlted Kingdom Generally Accepted Accounting Practice). Law applicable to charities in England and Wales requires the Trustees to prepare financi31 stètements for each financial year whlch glve a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these flnancial statements the Trustees are required to:
OISABILITY ACTION GROUP {NORTH DORS) TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2024 select suitable accounting policie5 and then apply them consistentlyi observe the methods and principles in the Charities SORP,. make judgements and estimates that are reasonable and prvdent,. state whether applicable UK Accounting Standards have been followed, 5ubjert to any material departures disclosed and explained in the financial statement5; and prepare the financial Statements on the going concern basi5 unless It Is Inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keepin8 proper accounting records which disclose with reasonable accuracy at any time the financial p051tion of the charity and enable them to ensure that the financlal statements comply with the Charities Act 2011 and the Ch8rity (Accounts and Reports1 Regulations 2008. They are also responslble for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The annual report was approved by the trustees of the charlty on... it5 behalf bv and signed on Msc A Carter Trustee Mrs L l Hlll Trustee Ms S N Brown Trustee
DISABIUTY ACTION GROUP INORTH t)0R51 INDEPENDEwf EXAMINER'S REPORTTO THE TRUSTEES FOR THEYEAR ENDED 31 AUGUST 2024 l port to the trustees on my examination of the accounts of DÈ58bility Artion Group (North Dor5etl for the year ended 31 August 2024, which are set out on pages 6 to 11. Responsibilitles and basls of report As the trustees of the Charity. you are responsible for the pparatIOn of the accounts in accordance with the requirements of the Charitie5 Act 2011 (the Act). report In respect of my examination of the Charity's accounts carrled out under sertion 145 of the Act nd in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under sectlon 1451511bl of the Act. Independent examlnerfs statement I have completed my examination. I confirm that no material matter5 have come to my attention in connection with the examination givlng me cause to believe thal in any material respect: l. Accountit)g records were not kept in respect of the Charity as required by sectlon 130 of the Act- or 2. The accounts do not accord with those records,. or 3. The accounts do not comply with the applicable requirements concerning the form and conterit of accounts set out in the Charities IAccounts and Reports) Regulations 28 other than any requlrement that the accounts give a 'true and fair view. which Ss not a matter considered as part of an independerht examination. I have no concerns and have come across no other matters in connection with the examlnation to which attentlon should be drawn in this report in order to enable a proper understanding of the accounts to be reached. M. Cridland BAIHon51 FCA Scott Vevers Ltd Chartered Accountants & Registered Auditors 65 East Street Bridport, Dorset DT63LB Date: C>7..1. Ill4.p....
DISABILITY ACTION GROUP (NORTH DORSET) STATEMENT OF FINANCIAL ACTIVITIES IINCORPORATING AN INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 AUGUST 2024 2024 Total 2023 Total Unrestricted funds funds funds Notes INCOME Income and endowment5 frorn: Donations and grants 1,632 1,632 1,027 Other income including trading Income 28.777 28,777 27,584 Investment income 312 312 99 Total incoming resources 30.721 30.721 28,710 EXPENDITURE ON: Raising funds 10,408 10,408 11,299 Charitable artivities 18,366 18,366 14,768 Total expendlture 28,774 28,774 26,067 Net Movement In Funds for the year 1,947 1,947 2,643 Total Funds: Brought Forward 31.560 31,560 28,917 Carried Forward 33,507 33,507 31.560 All incoming resources and resources expended derive from continuing activities. The notes on pa8e$ 8 to 11 form an integral part of these financial statements.
DISABILITY ACTION GROUP INORTH DORSET) BALANCESHEET AT 31 AUGUST2024 2024 2023 Notes Current assets Cash at bank and in hand 33,507 33,507 31,560 31,560 Net current assets 33.507 31.560 Net assets 33,507 31,560 The lunds of the charity: Unrestritted funds 33,507 31,560 Total charity funds 33,507 31,560 The financial statements were approved by the Board of Trustees on and signed on its behalf Ms C A Carter Trustee Mrs LJ Hill Trustee M5 S N Brown Trustee The notes on pages 8 to 11 form an Integral part of these financial statements.
DISABILITY AlON GROUP (NORTH DORSET) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Accounting policies The principal accounting policie5 adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows.. a. Ststement of compliance The financial statements have been prepared in accordance wlth Accounting and Reporting by Charities: Statement of Recommended Practlce applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019 Icharity SORP IFRS 10211, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, the Charitles Act 2011 and UK General Accepted Accounting Practice. b. Basis of preparation Disability Action 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 notes. c. Accounting Conventlon The financial statements have been prepared on 3 going concern basis as the trustees belleve 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. d. Income and endowments Voluntary Income including donations, gifts, legacies and grants that provide core funding or are of a nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability. Donotions t7nd legGcies Donations and legacie5 are recognised on a receivable basss when recelpt is probable and the amount can be reliably measured. Gronts receivable Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. Investment income Interest is recognised once it has been credited to the bank account. e. Classificalion of expenditure All expenditure is reco8nised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular heading5 they have been allocated on a basS5 consistent with the use of resources, with central staff cost allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Choritoble t7ctivitAes Charitable expenditure comprises those costs incurred by the charity Sn the delivery of its activities and services for its beneficiaries. It include5 both costs that can be allocated d1CtlY to such activitie5 and those costs of an indirect nature necessary to support them. Governtjnce costs These include the costs attributable to the charity'5 compliance with constitutional and statutory requSrements, including audit, strategic management and trustees meetings and reimbursed expenses.
DISABILifY AcfioN GROUP INORTH DORSET) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Accounting policies (continued) f. Taxation The charlty Is consldered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 an(1 therefore it meets the dellnltion of a charitable company for UK corporation tax purposes. Accordinglv, the charity is potentially exempt from taxation in respect of income or capital gain5 received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Galns Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. g. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of ¢ash and are subject to an insignificant risk of change in value. h. Fund structure Unrestricted income funds are general funds that are avallable for ijse at the trustees, discretion in furtherance of the objectives of the charity. i. Flnanclal instruments Clas5ificution Flnancial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified accordlng to the substance of the contractual arrangement entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deductlng all of its liabilities, Rectsgnition ond meosurement All financial assets and liabilities are initially measured at transattion price (including transaction costs). except for those financial assets classified as at fair value through profft or loss, which are initiallv measured at fair value Iwhich 15 normally the transaction price excluding transaction costs), unle55 the aTrangement constitute5 a finzncing transactions. If an arrangement constitutes a financing transaction, the financial a55et or financial liability is measured at the present value of the future payments discounted at a market rate of interest for similar debt instrument5. Nnancial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when al the contrattual rights to the cash flows from the financial asset expire or are settled. bl the charity transfers to another party substantially all of the risks and WardS of ownership of the financi3135set. or cl the charity, despite having retained some. but rlot all, significant risks and rewards of ownership, has transferred control of the asset to another party. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires. Donations and legacles 2024 2023 Donations from individuals 1,632 1,632 1,027 1,027
DISABILITY AcfioN GROUP {NORTH DORSETI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Charitable activitles 2024 2023 Equipment hire Sales Membership subscriptions Other income 19,350 7,917 1,510 18,772 7,462 1,092 258 28.777 27,584 Expenditure On raising funds 2024 2023 Scooter purchases Scooter sales and repairs 2,467 7.941 10,408 1,430 9,869 11,299 Expenditure on charitable artivities 2024 2023 Direct costs Governance costs 17,886 480 18,366 14,288 480 14,768 Dlrect costs Rent and rate5 5,035 2,886 1,701 1.752 147 253 2,414 3.698 17,886 5,132 2.705 849 1,643 170 424 2,821 544 14,288 Repairs, cleaning and maintenance Insurance Computer, internet and data protection costs Printing. postage and stationery Van expenses Volunteer expenses Governance costs Independent examiner's remuneration 480 480 480 480 io
DISABILITY ACTION GROUP (NORTH DORSET) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Fund5 Incoming 01.09.2023 resour¢es Resources expended 31.08.2024 General Funds Unrestritted 31,560 30,721 128,7741 128,7741 33,507 31.560 30.721 33.507 Incoming 01.09.2022 resources Resources expended 31.08.2023 2023 General Funds Unrestricted 28,917 28,710 (26.067? {26.067J 31,560 28,917 28,710 31,560 Analysis of fund balances between net assets 2024 2023 Current assets 33.507 31,560 Total funds 33,507 31.560 Flnanclal Instruments 2024 20Z3 Categorisation of financial instruments: Financial assets that are debt instrument measured at amortised cost 33,507 31,560 Items of income. expense. 8ain5 or losse5 The total interest income for finan¢i31 assets not measured at falr value through profit or loss is £31212023 £991. Related party transactions During the year there was £3,10012023 £nill paid to a trustee for backdated travel expenses. Ji