Charlty RegSstration No. 1127S82 DISABILrrY ACMON GROUP INORTrI DORSET) TRUSTEES, AEPORT ANO UNAUOITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
DISABILITY ACTION GROUP (NORTH DORSET) coENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Charity Information Report of the Trustees Report of the Independent Examiner Statement of Financial ActivitSes Balance Sheet Notes to the Financial Statements 8-11
DISABILITY ACTION GROUP INORTH DORSEn CHARITY INFORMATION FOR THE YEAR ENDED 31 AUGUST 2025 TRU5TEES'. Carolyn Carter Elizabeth Bray (stood down M3y 20251 Sheila 8rown Peter Collins (stood down May 202SI Alan Elford Lorna Hill lain Wingate REGISTERED OFFICE: Unit 617 Nightingale Court Blandford Forum Dorset DTII 7ED REGISTERED CHARITY NUMBER.. 1127582 INOEPENDENT EXAMINEA.. Marcus Crldland BAIHonsl FCA Scott Vevers Ltd Chartered Accountants & Reglstered Audito 65 East Street 8ridport Dorset DT6 3LB PRINCIPAL BANKER5'. Lloyds Bank plc 6 Market Place Blandford Dorset DTII 7EE
DISABILifY ACTION GROUP INORTH DORSEri TRUSTEES, REPORT FOR THEYEAR ENDED 31AUGUST2025 The trustees presentthelr reporttogetherwith the flnancial statements of the charity fortheyearended 31 Au8USt 2025. The Trustees who seryed durin8 the year and up to the date of this report are set out n page l. Stru¢ture. 8overnanco and management The activities of the charity are monitored by the Trustee5 who all act in a voluntary £ap3city. The Trustees follow the principle5 of governance and control advocated by the Charity Corrmission. Forrnal meeting5 and discu55ions are held on a regular basts. Newly appointed trustee5 are Provided with an induction through provlslon of trainlng courses and mentoring by established trustees. Oblectlves and actlvitles Artivities North Dorset Disability Action Group was registered on 21 March 2012 for the relief of disabled persons livin8 or residing in North Dorset primarily by the provision of electric mobility scooters and other mobility aids. The Charity provides low-cost hire. second-hand sale and maintenance of mobllily Scooters. wheelchairs and other alds to Its members. Results The incomin8 resources for the year amounted to £28.14712024 £30.7211. all of which has or will be used in providing the charity'5 activities. The surplus forthe year was £12012024 £1,947) and the funds at 31 August 2025 were £33,62712024 £33.5071. strotegy The Group Seeks to raise funds to provide 3 permanent base from which scooters and wheelchair can be provided to disabled persons within a defined radius of its base in Blandford Forum, and to carry out its artlvities at minimal cost to its members. Donorions Income and donations have all been treateEI as Unrestricted FndS during the year and the Trustees may use these funds wlthout limitations and may transfer money from the Restricted Funds or to Reserves as and when necessary. No Restricted Fund5 are held at ihe year end. Reserves Policy Funds are held to rneet the projected costs of the Group for a period ol at least thiee months, tD8ether with the costs of windin8 UP the Group andlor meeting extraordin3ry expenses. The actual arnount of the provision is reviewed each Commlttee Meering considerin8 existin8 circumstances. The degree of uncertainty over public fundin& and a reduction in private fundin8 available. reflecting the current economlc situatlon, means the excess of funds 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 om a regular basis and, as such, is not involved with investment activities. Reserves are invested in interest-bearin8 account5 to provide maximum income but with short-term acce5S.
DISABIUTY ACTION GROUP INORTH DORSET) TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2025 Risk Review The Trustees have conducted their own review ol the major risks to which the Charity is exposed. and systems have been established to mitigate these risks. These procedures are revSewed annually to ensure they Still meet the needs of the Charity. The year under review During the year we have worked on behalf of our membership and members of the public purchasing items for sale. It has been a difficult year, due in part to the loss of trustoes and volunteers and dlfflculty in recruitin8 new one5. but also tts Sncreasing costs both in rnainten3nce of scooters and overheads. We have 3150 invested some of our reserves in new equipment to replace that lost through serappage, a new website and new office furniture. However, after a dip in the middle of the financial year, we have been able to find more volunteer5 and been able to sncrease our workload as well as increase the number of member5 to whom we can hire equipment, the main source of our income. So. after what was lookin8 to be an overall si8nificant deficit has turned into a modest surplus Df £120, with over £4500 spent on acquired assets, including the recornmissioning of our website, using some of last yearfs surplus. Hire income has intreased to almost last yearfs total. and we have been able to maintain roughly the same number ol items of equipment for hire larournd 1001 of which around 80 have been out on hlre. long and short-term, at any one time to 3 total of over 150 members (same as last yearl In addition to the seryice or repair of the equipment of 30 others Icompared with over 50 last yearl. The total value of our assets has decreased only slightly to around £40,500 Irorn £43.800, and the average value of scooters has dropped to around £330. Donations and scooter sales were down. ènd maintenance costs went up, but other costs were around the same. Membership grew to 197 including volunteers and trustees from last year's 151 Imernbers only). We have again worked with several partners, including those making referrals to U5 trorn Blandford Community Hospital and Ioc31 GP practices, housing providers and social Services and the charity of William William5. which in additlon to supplyin8 specialist equipment to our member has given us donatlon of £lOOO. We are graieful to have received a large number of other donations, both in cash and equlpment, and fundraising on our behalf by one ot our members. We have maintsined our opening hours for the public of 12 hours a week. but the work of our Trustees and volunteer5 frequently exceeded that total.
DISABILITY ACTION GAOUP INORTH DORSET) TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2025 Thefuture We are now more confident of being able to rnaintsin our usual level of servlce with new volunteers on board. but still need to find new trustees. In the coming year we expect to face expendilure on new computers and further expenditure on our van. statement of Trustee5' responsibllltles The Trustees are responsible lor preparing the Trustees. Annual Report and the financial statements in accordance wlth applicable law and United Kin8dom Accounting Standards (United Kingdom Generally Accepted Accountin8 practi). Law applicable to charities in England 3nd Wale5 requires the Trustees to prepare financial statements for each fSnancial year which give a true and fair view of charity and of the incomin8 resources and application of resource5 of the charity for that year. In preparing these financi315t3tements the Trustees are required to: select suitable accountin8 policies and then apply them consistendv. observe the rnethods and principles in the Charities SORP; make judgemenls and estimates that are reasonable and prudent.. state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements., and prepare the financial statements on the going concern basis unless it is inappropriate lo presume that the charSty wll continue in operatlon. The Trustee5 are responsible for keeping proper accounting records which dis¢lose wlth reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. 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 irregu13rities. The annual report was approved by the Iru5tees of the charity on its behalf by ,2K. and signed on CL)tsL Ms C A Carter Trustee MrsLJ Hill Trustee Ms S N Brown Trustee
DISA81LITY ACTION GROUP (NORTH DORSET) INDEPENDENT EXAMINER'5 REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 I report tts the trustees on my examlnation of the accounts of Dlsablllty Actlon Group INorth Dorset) tor the year ended 31 August 2025, which are set out on pages 6 to 11. Respon5ibilitles and basis of report As the trustees of the Charity. yov are responsible for tho preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act). I report in respect of my examinats'on of the Charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145lSllbl of the Act. Independent emamlnerfs statement I have completed my examination. I confirrn ihat material matters have come to my attention in connection with the examination 8ivirg me cause to believe that in any materièl respect.. l. Accounting record5 were not kept in respect of the Charity as required by section 130 of the Act., or 2. The accounts do not accord wlth those records,. or 3. The accounts do not comply with the applicable requirements concernlng the form and content of accounts set out in the Charitles (Accounts and Reports) Regulations 2008 other than anv requirement that the accounts give a'true and f3ir view, which is not a matter considered as part of an independent exarnination. I have no concerns ènd have comea£ross 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. M. Cridland BAIHonsl FCA Scott Vevers Ltd Chartered Accountants & Reglstered Auditors 65 East Street Bridport. Dorset DT6 3LB Date..
DISABILITY ACTION GROUP INORTH DORSET) STATEMENT OF FINANCIAL ACTIVITIES IINCORPORATING AN INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 AUGUST 2025 2025 Yotal funds 2024 Totsl funds Unrestrlcted funds Notes INCOME Income and endowments from: Donations and 8rants Other income including trading income 1.395 1,395 1,632 26,496 26.496 28.777 Investment income 256 256 312 Total Incomlng re50ur¢es 28,147 28.147 30,721 EXPENDITURE ON.. Raising fvnds 12.316 12,316 10,408 Charitable activities 15.711 15,711 18,366 Total èxpenditure 28.027 28,027 28,774 Net Movement in Funds for the year 120 120 1.947 Total Fund5: Brought Forward 33,507 33,507 31.$60 Carrfjed Forward 33.627 33,627 All incoming resources and resources expended derive from continuing activities. The note5 orn pages 8 to 11 form an integral part of these financial statements.
DISABILITY ACTION GROUP IhlORTH DORSET) BALANCE SHEEfAT31 AUGUST2025 2025 2024 Note5 Current assets Cash at bank and In hand 33,627 33,627 33,507 33.507 Net current assets 33,627 33.507 Net assèts 33,627 33.507 The funds of the charlty: Unrestricted fund5 33.627 33.507 Total charlty funds 33,627 33.507 The financial statements were approved by the Board of Trustees on by.. .2f.. and signed on its behalf Ms C A Carter Trustee Mrs LJ Hill Trustee Ms S N Brown Trustee The notes on pages 8 to 11 form ars integral part of these financial statements.
DISABILITY AcfioN GROUP INORTH DORSET) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 A¢¢ounting poli¢les The principal accounting policies adopted, judgements and key 50urce5 of estimation uncertainty in the preparation of the financial statements are a5 follow5.. a. Statement of compllance The financ¢al statement5 have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommerkded Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland Sssued In October 2019 (Charity SORP IFRS 10211, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021. the Charities Act 2011 and UK Generally Accepted Accounting Practice. b. Basls of preparatlon Disability Action Group meets the definition of a public benefrt entity under FRS 102. Assets and liabilities are initially recognised at hlstorical cost or transaction value unless otherwise stated in the relevant accounting policy notes. t. Accounting convention The financlal statements have been prepared on a going concern basis as the trustee5 believe that no material uncertaintie5 exist. The tru5tee5 have considered the level of funds held and the expected level of income and expenditure for 12 months from authori5in8 these financial 5taternents. 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 15 probable that the income will be received and the amount can be measured with sufficient reliabilily. Donotions ond legocles Donations and legacies are reco8ni5ed on a receivable basi5 when receipt is probable and the amount tan be reliably measured. Grants receivoble Grants are recognised when the charfty has an entitlement to the funds and any condition5 linked to the grants have been met. Where perfomiance conditions are attached to the grant and are yet to be met. the income is recogni5ed a5 a liability and included OH the balance sheet as deferred income to be released. Investment income Interest is recognised once it has been credited to the bank account. e. Classlfi¢atlon of empenditure All expenditure is recognised once there Is a legal or constructive obligation to that expenditure, it is probable settlement Is requlred and the amount can be measured reliably. All cost$ are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attr*buted to particular heading5 they have been allocated on a basis consistent with the use of resources. with central staff cost alltseated on the basls of time spent, and depreciation charges allocated on the portion of the asset'5 use. Other support costs are allocated based on the spread of staff cost5. Ch¢iritable ¢7Ctivitie5 Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and 5ervsce5 for it5 beneficiaries. It includes both cosis that can be allocated directly to such activities and those cost5 of an indirect nature necessary to 5UPPOrt thern. Governonce costs These include the costs attributable to the charity's compliance with constitutiona1 and statutory requirements. ineluding audit. strategic management and trustees meetings and reimbursed expenses.
DISABIUTY A10 GROUP INORTH DORSET) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 AccountinB poli¢les l¢ontlnuedl f. Taxatlon The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tam purposes. Accordinglv. 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. g. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call dep051ts. and other short-term highty liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. h. Fund structurÈ Unrestricted income funds are general funds that are available for use at the trustees, discretion in furtherance of the objectives of the charity. Finzncial instrument5 Classificotion Financial assets and financial liabllities are recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilitie5 and equity instruments are classified according to the substance of the contractual arrangement entered into. An equity instrument is any contract that evidences a residual interest in the asseis of the charity after deductlng all of Its Ilablli1Ses. Recognition und rneG5urement All financial assets and liabilities are initially measured at transaction price lincluding transaction costs), except for those financial assets cl355ified as at lair value through profit or 105s, which are initially measured at fair value (which is normally the transaction price excluding tran5aCtson costs), unless the arrangement constitutes a financing transactions. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for similar debt instruments. Financial assets and liabilitie5 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 intend5 either to settle on a net basis. or to realise the asset and settle the liability simultaneously. Financial assets ale derecognised when and only when al the contractual rights to the cash flows from the rjnantial a55et exp¢re or are settled. bl the charity tran5fer5 tts antsther party 5ubstantsally all of the risks and rewards of ownership of the financial asset, or cl the charity, despite having retained some, but not all, significant risks and rewards of ownershlp, has transferred control of the asset to another party. Financial liabilities are dereco8nised only when the obligation specified in the contract is discharged, cancelled or expires. Donations and legatles 2025 2024 Donations from indivtdua15 1,395 1,395 1,632 1,632
DISABILITY ACTION GROUP (NORTH DORSET) NOTES TO THE FINANCIAL STATEMENT5 FOR THEYEAR ENDED 31 AUGUST 2025 Charltable activltles 2025 2024 Equipment hire Sales Membership subscriptlons Fundraising 18.262 6.400 1,641 193 26,496 19.350 7,917 1,510 28,777 Expendlture on ralslni funds 2025 2024 Scooter purchases Scooter sales and repairs 3,660 8,656 12,316 2,467 7,941 10,408 Expenditure on charltable a¢tlvltles 2025 2024 Direct costs Governance cost5 15.231 480 15,711 17.886 480 18.366 Dlrect costs Rent and rate5 5,130 2,719 1,224 1,765 564 298 2,557 974 15,231 5,035 2,886 1,701 1.752 147 253 2,414 3,698 17,886 Repairs. cleaning and malntenance Insur3nce Computer, internet and data protectlon costs Printing, postage and stationery Van expenses Volunteer expenses Governance costs Independent examinef's iemuneration 480 480 480 480 io
DISABIUTY ACTION GROUP (NORTH DORSET) NOTESTO THE FINANcIALsTATEME FOR THE YEAR ENDED 31 AUGUST 2025 Funds Intomln8 01.09.2024 resource5 Resources expended 31.08.2025 General Funds Unrestricted 33,507 28.147 128,0271 33.627 33,507 28.147 128,0271 33.627 Incomlng 01.09.2023 resources Resources expended 31.08.2024 2024 GeneralFunds Unrestricted 31.560 30,721 128,7741 33,507 31,560 30,721 128,7741 33,507 Analysls of fund tsalan$ between net assets 2025 2024 Current asset5 33.627 33,507 Total funds 33,627 33.507 rinan¢lal Instruments 2025 2024 Categorisation of financial instruments.. FlnancSal assets that are debt instrument measured al amoftised cost 33,627 33,507 Items of income, expensè. Éalns or losses The total interest income for financial assets not measured at fair value through profit or loss Is £25612024 £3121. Related party transactlons There were nts related party transactions during the year. li