North Yorkshire Centre for Independent Living
Report of the Trustees and Unaudited Financial Statements for the year ended
31 March 2024
Registered Company Number: 06944688 Registered Charity Number: 1130786
Ashby Berry Coulsons
Chartered Accountants Two Belgrave Crescent Scarborough
North Yorkshire Centre for Independent Living
Contents of the Financial Statements for the Year Ended 31 March 2024
Page Reference and Administrative Details Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements
North Yorkshire Centre for Independent Living
Reference and Administrative Details for the Year Ended 31 March 2024
| Trustees | S Hall |
|---|---|
| E Mcpherson | |
| I Peck | |
| M I Froggett | |
| A M Benson | |
| Chief officer | C Maw |
| Registered office | 16 Cayley Court |
| Hopper Hill Road | |
| Eastfield | |
| Scarborough | |
| North Yorkshire | |
| YO11 3YJ | |
| Registered company number | 06944688 (England and Wales) |
| Registered charity number | 1130786 |
| Independent examiner | Ashby Berry Coulsons |
| 2 Belgrave Crescent | |
| Scarborough | |
| North Yorkshire | |
| YO11 1UB | |
| Bankers | Unity Trust Bank |
| Nine Brindleyplace | |
| Birmingham | |
| B1 2HB |
Page 1
North Yorkshire Centre for Independent Living
Report of the Trustees for the Year Ended 31 March 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
This report includes the directors' report required by company law.
Objectives and activities
The primary objective of the North Yorkshire Centre for Independent Living (Nycil) is to "provide relief to disabled people, particularly by developing and delivering services that support independent living." Nycil firmly believes that everyone should have the freedom to live independently, as they choose, and actively participate in their local communities. We advocate for the social model of disability, which emphasises that barriers to inclusion – whether physical (such as lack of ramps) or social (like a lack of dementia awareness training) – are the primary obstacles, rather than an individual's impairment.
Nycil provides services to help disabled people across North Yorkshire who wish to employ their own Personal Care Assistants. Through this service, disabled individuals, vulnerable people receive guidance on the process of becoming an employer. Nycil offers assistance with advertising roles, interviewing candidates, managing the related paperwork, and training service users to become confident and capable employers. This enables disabled individuals to take control of their care, promoting independence and community involvement, or allowing them to remain in their own homes. The service has also expanded to include those who are self-funding or have a Personal Health Budget.
In addition, Nycil operates a payroll service for individuals receiving Direct Payments (or self funding), as well as for businesses that agree to uphold our principles of inclusion. We are continuing to extend this service to charities and small to medium-sized enterprises. This diversification supports Nycil’s aim of becoming more self-sustaining, reducing reliance on external funding. The payroll service has grown steadily over the past financial year, becoming a significant revenue source for the charity. Nycil’s payroll offering is highly personalised, allowing clients to choose their preferred method of communication, whether by email, phone, text, or in-person meetings. We also provide hands-on support by visiting clients and assisting with all the associated paperwork, ensuring they feel confident in their role as employers.
A key aspect of Nycil’s work is amplifying the voices of disabled people in the development of services, as well as signposting them to existing resources. Nycil supports disabled individuals through its member organisations, participating in forums, consultations, and strategic groups. This advocacy ensures that the real needs of disabled people are heard and acted upon as services evolve across North Yorkshire.
In compiling this report, the trustees have had due regard to guidance published by the Charity Commission on public benefit. The benefits to the charity's client group are through the work we have undertaken via our various services.
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North Yorkshire Centre for Independent Living
Report of the Trustees for the Year Ended 31 March 2024
Achievement and performance
Over the past year, our recruitment service has been instrumental in helping 90 clients hire Personal Assistants (PAs).
Our payroll service has consistently performed well throughout 2023/24, now averaging over £3,920 per month. This service remains a significant contributor to Nycil’s income. With an active client base of more than 150, Nycil primarily supports those employing Personal Assistants (with an average of three PAs per client), as well as charities, public sector bodies, and private organisations that align with Nycil’s aims, vision, and mission.
The funding from the Yorkshire Coast Community Fund concluded, but we continued distributing a monthly newsletter to around 130 people in the former Scarborough Borough. Thanks to a legacy grant from Scarborough Borough Council, we were able to extend the newsletter for a few more months until the funding was fully exhausted. This newsletter featured offers, promoted accessible activities for service users, shared local news, and provided informative articles and signposts to support resources, particularly around cost-of-living concerns. Feedback indicated that readers found these resources valuable.
At the end of 2022/23, Nycil conducted its most extensive survey of service users to date. The aim was to better understand their needs and identify any additional services they would find beneficial. As a result of the findings, Nycil successfully applied for funding from the National Lottery Community Fund (Awards for All) to launch our “My Life to Live (Inclusive Communities)” project. This project revisits a previous peer support initiative (pre-2019) focused on direct payments, but we’ve adapted it to also support the increasing number of self-funders who do not qualify for direct payments. The survey highlighted that, aside from cost-of-living issues, service users desired more opportunities to discuss shared challenges and to connect with others. In response, we organised informal meetings across the former Ryedale and Scarborough districts, where participants could discuss topics such as access to leisure and services, and coordinate group visits. These gatherings have fostered community involvement and engagement. The project funding also allowed us to extend the operating hours of our information helpline.
Nycil also secured core funding from the Brelms Trust to support our ongoing work.
We have continued to actively engage with external organisations and initiatives, advocating for accessible housing, supporting the development of Changing Places facilities, and promoting inclusive sports. Nycil has also increased its involvement in addressing health inequalities, holding a leadership position within SeeChange – a cross-sector project aimed at reducing health disparities in Scarborough. Additionally, we continue to serve on the executive committee of the former Voluntary Sector Leaders Group and remain committed to advancing both the “purple pound” agenda and the social model of disability.
As we look towards further growth, Nycil continues to seek out grant funding opportunities, with several successful bids in the past year.
Financial review
Total funds held at 31 March 2024 were £35,846 (2023: £33,364). Of these, an amount of £4,882 related to restricted funds (2023: £780), leaving a balance of £30,964 on unrestricted funds, all of which is supported by net current assets (2023: 32,584).
The trustees plan to continue to increase income to minimise the operating deficit by increasing the number of service users and expanding the range of projects offered, supplemented by grant funding and donations.
The trustees have updated the charity's reserves policy to identify an amount of £20,000 to be retained in the general unrestricted fund, to cover 3 months running costs, plus potential closure costs. The surplus of £10,964 above this level is available to support the payroll service cash flow requirements and provide bridging funds as we continue to expand services and income.
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North Yorkshire Centre for Independent Living
Report of the Trustees for the Year Ended 31 March 2024
Structure, governance and management
North Yorkshire Centre for Independent Living (also known as Nycil) is governed by its Memorandum and Articles of Association. It was incorporated on 25 June 2009 and registered as a charity on 28 July 2009.
Under its Articles of Association, the charity's membership comprises user-led organisations of disabled people based in North Yorkshire, admitted to membership at the discretion of the trustees, and the board of trustees comprises one person nominated by each of the organisations that are members of the charity, together with up to three persons co-opted by the trustees because they are able to make a special contribution to, or have a particular interest in, the work of the charity.
The charity is managed by the trustees, with the day to day operations being delegated to senior staff. At their meetings the Trustees monitor all risks that the charity is exposed to and take the necessary steps to manage those risks. They review the policies and gain an update on operational issues, activities and actions from senior management.
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 31 October 2024 and signed on its behalf by:
S Hall - Trustee
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Independent Examiner's Report to the Trustees of North Yorkshire Centre for Independent Living
Independent examiner's report to the trustees of North Yorkshire Centre for Independent Living ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also 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 Company 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 your charity's accounts as 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
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:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Anna Wiffen FCCA
Ashby Berry Coulsons 2 Belgrave Crescent Scarborough North Yorkshire YO11 1UB
Date: 5 November 2024
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North Yorkshire Centre for Independent Living
Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2024
| Unrestricted Restricted funds fund Notes £ £ Income and endowments from Donations and legacies 2 643 16,500 Charitable activities 4 Core activities 52,724 - Investment income 3 4 - Total 53,371 16,500 Expenditure on Charitable activities 5 Core activities 54,991 12,398 NET INCOME/(EXPENDITURE) (1,620) 4,102 Reconciliation of funds Total funds brought forward 32,584 780 Total funds carried forward 30,964 **4,882 ** |
2024 Total funds £ 17,143 52,724 4 69,871 67,389 2,482 33,364 35,846 |
2023 Total funds £ 2,500 44,694 8 47,202 75,094 (27,892) 61,256 33,364 |
|---|---|---|
The notes form part of these financial statements
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North Yorkshire Centre for Independent Living (Registered number: 06944688)
Balance Sheet 31 March 2024
| Notes Current assets Debtors 11 Cash at bank Creditors Amounts falling due within one year 12 Net current assets Total assets less current liabilities NET ASSETS Funds 15 Unrestricted funds: General fund Restricted funds Total funds |
2024 £ 16,834 24,421 41,255 (5,409) 35,846 35,846 35,846 30,964 4,882 35,846 |
2023 £ 5,151 31,632 36,783 (3,419) 33,364 33,364 33,364 32,584 780 33,364 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
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North Yorkshire Centre for
Independent Living (Registered number: 06944688)
Balance Sheet - continued 31 March 2024
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 31 October 2024 and were signed on its behalf by:
S Hall - Trustee
The notes form part of these financial statements
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North Yorkshire Centre for Independent Living
Notes to the Financial Statements for the Year Ended 31 March 2024
1. Accounting policies
General information
North Yorkshire Centre for Independent Living (Nycil) is a charitable company limited by guarantee in England / 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 page 1 of these financial statements. The nature of the charity's operations and principal activities are to provide information, advice and support to enable disabled people, vulnerable people and carers to live independently.
Basis of preparing the financial statements
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 ) (effective 1 January 2019), 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.
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 £.
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.
Judgements and key sources of estimation uncertainty
The trustees consider that no judgements, apart from those involving estimates, have been made in the process of applying the above accounting policies which have had a significant effect on amount recognised in the financial statements.
The trustees consider that no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date have been made which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year
Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost 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.
Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
continued...
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North Yorkshire Centre for Independent Living
Notes to the Financial Statements - continued for the Year Ended 31 March 2024
1. Accounting policies - continued
Income - continued
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised at fair value when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.
Income received in advance of the provision of specified services is deferred until the criteria for income recognition are met.
Interest receivable
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
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the statement of financial activities.
Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity and their associated support costs.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include administrative and governance costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice.
Irrecoverable VAT
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
Leases
Rentals payable and receivable under operating leases are charged to the SoFA on a straight line basis over the period of the lease.
continued...
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North Yorkshire Centre for Independent Living
Notes to the Financial Statements - continued for the Year Ended 31 March 2024
1. Accounting policies - continued
Debtors and creditors receivable / payable within one year
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 contributes to a defined contribution workplace pension plan for the benefit of its employees. Contributions are charged to the statement of financial activities in the period to which they relate.
Taxation
The charity is exempt from corporation tax on its charitable activities.
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. In their view the budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
2. Donations and legacies
| Donations Grants |
2024 £ 643 16,500 17,143 |
2023 £ - 2,500 |
|---|---|---|
| 2,500 |
£16,500 (2023 £2,500) of the above income was attributable to restricted funds and £643 (2023: none) was attributable to unrestricted funds.
Grants received, included in the above, are as follows:
| Other grants – see Note 15 | 2024 £ 16,500 |
2023 £ 2,500 |
|---|---|---|
There were no unfulfilled conditions or other contingencies attaching to grants recognised in income.
continued...
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North Yorkshire Centre for Independent Living
Notes to the Financial Statements - continued for the Year Ended 31 March 2024
3. Investment income
| Deposit account interest | 2024 £ 4 |
2023 £ 8 |
|---|---|---|
All the above income for the current and preceding year was attributable to unrestricted funds.
4. Income from charitable activities
| Income from charitable activities | ||
|---|---|---|
| Payroll service Recruitment service |
2024 £ 47,154 5,570 52,724 |
2023 £ 40,314 4,380 |
| 44,694 |
There were no unfulfilled conditions or other contingencies attaching to grants recognised in income.
All the above income for the current and preceding year was attributable to unrestricted funds.
5. Charitable activities costs
| Core activities Comparatives for charitable activities costs Core activities |
Support Direct costs (see Costs note 6) £ £ 64,005 3,384 73,060 2,034 |
Totals £ 67,389 75,094 |
|---|---|---|
£12,398 (2023: £1,896) of the above costs were attributable to restricted funds and £54,991 (2023: £73,198) were attributable to unrestricted funds.
continued...
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North Yorkshire Centre for Independent Living
Notes to the Financial Statements - continued for the Year Ended 31 March 2024
6. Support costs
| Core activities Net income/(expenditure) Net income/(expenditure) is stated after charging/(crediting): Independent examination current year Independent examination previous year Other operating leases |
Governance costs £ 3,384 2024 2023 £ £ 2,754 2,034 630 - 6,356 7,938 |
|---|---|
7. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
8. Trustees' remuneration and benefits
None of the trustees received any remuneration or benefits during the year (2023 - £Nil).
Trustees' expenses
No trustees received any expenses during the year. (2023: £Nil).
9. Staff costs
| Wages and salaries Other pension costs The average monthly number of employees during the year was as follows: Part time No employees received emoluments in excess of £60,000. |
2024 £ 46,546 516 47,062 2024 4 |
2023 £ 45,441 502 |
|---|---|---|
| 45,943 | ||
| 2023 4 |
The full time equivalent number of staff was 1.92 (2023 1.92).
continued...
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North Yorkshire Centre for Independent Living
Notes to the Financial Statements - continued for the Year Ended 31 March 2024
9. Staff costs - continued
The total remuneration of key management personnel amounted to £18,955 (2023: £17,533).
The liability and expense relating to the employer's costs of the defined contribution workplace pension scheme are allocated between restricted and unrestricted funds in line with the funding of the relevant staff members.
10. Comparatives for the statement of financial activities
| Unrestricted funds £ Income and endowments from Donations and legacies - Charitable activities Core activities 44,694 Investment income 8 Total 44,702 Expenditure on Charitable activities Core activities 73,198 NET INCOME/(EXPENDITURE) (28,496) Reconciliation of funds Total funds brought forward 61,080 Total funds carried forward 32,584 11. Debtors: amounts falling due within one year Trade debtors Other debtors Prepayments |
Restricted fund £ 2,500 - - 2,500 1,896 604 176 780 2024 £ 8,060 7,541 1,233 **16,834 ** |
Total funds £ 2,500 44,694 8 47,202 75,094 (27,892) 61,256 33,364 2023 £ 4,576 - 575 5,151 |
|
|---|---|---|---|
continued...
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North Yorkshire Centre for Independent Living
Notes to the Financial Statements - continued for the Year Ended 31 March 2024
12. Creditors: amounts falling due within one year
| Creditors: amounts falling due within one year | ||
|---|---|---|
| Bank overdrafts Trade creditors Accrued expenses |
2024 £ 5 1,047 4,357 5,409 |
2023 £ - 41 3,378 |
| 3,419 |
13. Leasing agreements
The charity leases its premises under an operating lease which can be cancelled with a month's notice. The commitment under this lease is considered to be immaterial.
14. Analysis of net assets between funds
| Unrestricted Restricted funds fund £ £ Current assets 36,373 4,882 Current liabilities (5,409) - 30,964 4,882 |
2024 Total funds £ 41,255 (5,409) 35,846 |
2023 Total funds £ 36,783 (3,419) 33,364 |
|---|---|---|
Comparatives for analysis of net assets between funds
| Unrestricted funds £ Current Assets 36,003 Current Liabilities (3,419) 32,584 |
Restricted fund £ 780 - 780 |
2023 Total funds £ 36,783 (3,419) 33,364 |
|---|---|---|
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continued...
North Yorkshire Centre for Independent Living
Notes to the Financial Statements - continued for the Year Ended 31 March 2024
15. Movement in funds
| 1 April 2023 £ Unrestricted funds General fund 32,584 Restricted funds Two Ridings/Yorks Coast Fund - Newsletter 780 The Brelms Trust - CEO salary etc - National Lottery Community Fund - My Life to Live - NYC /SBC Locality Fund - Newsletter - 176 Comparatives for movement in funds 1 April 2022 £ Unrestricted funds General fund 16,080 Designated fund - cash flow 45,000 61,080 Restricted funds Peer Group Support Project 176 Newsletter - 176 |
Incoming resources £ 53,371 - 6,000 10,000 500 2,500 Incoming resources £ 44,702 - 44,702 - 2,500 2,500 |
Resources expended £ (54,991) (780) (6,000) (5,118) (500) (1,896) Resources expended £ (73,198) - (73,198) (176) (1,720) (1,896) |
Transfers £ - - - - - - Transfers £ 45,000 45,000 - - - - |
Transfers £ - - - - - - Transfers £ 45,000 45,000 - - - - |
31 March 2024 £ 30.964 |
|---|---|---|---|---|---|
| - - 4,882 - 780 31 March 2023 £ 32,584 - 32,584 - 780 780 |
|||||
16. Related party disclosures
There were no related party transactions for the year ended 31 March 2024.
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