DISABILITY STOCKPORT CIO (A charitable incorporated organisation) TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Charity Number 1133529 Company Number CE016638
INDEX Charity information Foreword Trustees annual report 3-11 Trustees responsibilities 12 Auditors report 13-16 Statement of financial activiti@s 17 Balance sheet 18 Statement of cashflow 19 Notes to the financial statements 20-28
DISABILITY STOCKPORT CIO CHARITY INFORMATION FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES Nick Clarke Darren Dalby-oldham Anthony Egan (Treasurer) (Re-appointed 17112124) Barbara Grenfell (Vice Chair) (Re-appointed 17112124) Christine Mather Dr Stephen Moran Robert Newcombe Carl Schoolden Gary Wells Peter Wilkins (Chair) Anna Charles-Jones (Retired 17112124) {Re-appointed 17112124) (Appointed 17112124) CHIEF EXECUTIVE Jane Bartlett CHARITY NUMBER COMPANY NUMBER 1133529 CE016638 REGISTERED OFFICE PRINCIPAL PLACE OF BUSINESS 23 High Street Stockport SK1 1EG AUDITORS Tree Accountancy Limited Certified Chartered Accountant and Registered Auditor Eastgate 2 Castle Street Manchester M34LZ LEGAL ADVISERS Stockport Legal Services, Town Hall, Stockport SK13XE BANKERS CAF Bank Ltd PO Box 861 Ipswich IP19LW The Co-operative bank 1 St Peters Square Stockport SK1 1NX
DISABILITY STOCKPORT CIO ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CHAIRMAN'S FOREWORD FOR YEAR ENDING 31 MARCH 2025 by Peter Wilkins Hello everyone. It doesn't seem minutes since I wrote my message for the previous Annual Report. l am still enjoying my association with Disability Stockport, and I would like to express my gralitude to everyone for whatever they do for the organisalion. l am very impressed with the management and staff, who carry out their work wlth such dedication and efficiency. l also would like to thank the Board of Trustees for their involvement on the board and thelr enthusiasm to guide our organisation, maklng It the success that it is. Prirnus continues to thrive and grow, with strong attendance, a packed programme, and loads of crealivity. Although l am totally blind, l am told that the garden looks fantastic thanks to the B&Q grant and the team's efforts. We're now offering ASDAN qualificatlons and a range of new learning sessions a great addition to the support we offer and a proud step forward. As a Stockport Trusted Partner, we've helped hundreds of people with welfare grants, fuel vouchers. and food support - especially through the Pension Assist Nelwork. There's been a big increase in new faces coming through the door, helping build our reputatio and cement our place as a busy and well-loved community hub. The building is always buzzing with new groups, actlvlties and organisations using the space. It's been great to welcome MIND to the bullding, and to see our partnershlps expanding. Financially, the organisation is in a strong and steady position, with good reserves, stable income, and growing impact. Slaff and volunteers have gone above and beyond again this year - they're the heartbeat of everything we do. In closing, I would like to send my thanks and best wishes to everyone involved, be they Board members, the management team, staff, volunteers, helpers and members. Peter Wilkins Chairman Disability Stockport CIO Charity Number 1133529 Company Number CE016638
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Directors, who are the trustees of the charity, present their annual report and the audited financial statements for the year ended March 31, 2025. REPORTING FRAMEWORK 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 Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities SORP 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) STRUCTURE GOVERNANCE AND MANAGEMENT Governlng Document The charity is a Charitable Incorporated Organisation (CIO) and is governed by its constitution dated 1 February 2019, including an amendment passed on 19 August 2020, which became effective on 22 August 2020 upon receipt of Charity Commission consent. The charity was formerly a company limited by guarantee, registered at Companies House, and governed by its Memorandum and Articles of Association dated 2 November 2009. It converted to a CIO on 1 February 2019 and retained its registration with the Charity Commission. Membership is open to any adult, primarily but not exclusively residing in the Metropolitan Borough of Stockport, who has a disability or an interest in disability matters and is approved by the trustees. The trustees have the power to establish different classes of membership and, in certain circumstances, to remove a person from membership. There are currently 61 members of the charity who, in the event of its winding up, have no liability to contribute to its assets and no personal responsibility for its debts or liabilities. Board of Trustees - composition and appolntment The number of trustees must be no fewer than three and no more than fourteen, of whom no more than ten may be elected at a general meeting (the "elected trustees.). All elected trustees must be members of the charity. One-third of the elected trustees must retire at each Annual General Meeting, those longest in office retiring first. A reliring trustee who remains eligible may stand for re-election. The trustees may appoint any adult who is qualified to serve as a trustee to fill a vacancy or as an additional trustee. Co-opted trustees hold office until Ihe next AGM and do not need to be members of the charity. Trustee recruitment, induction, and tralnlng The organisation has a structured process for recruiting and inducting new trustees, guided by the organisation's current needs and desired skill sets. The induction process includes an initial meeting with the Chair and existing trustees. New truslees are provided wsth a welcome pack, which includes brief history of the charity, recent committee and sub-committee minutes. the last three years of annual reports and financial statements, the constitution, and the Charity Commission's guidance publication The Essential Trustee: What You Need to Know.
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 Organisation The Trustees collectively administer the charity and meet monthly to oversee strategic direction and governance. They are supported by several sub-groups that meet bi-monthly: Finance and Risk, Governance and Policy, and Media and Marketing. These groups focus on budgets. contracts, policy review, and evaluation. They may co-opt or consult external specialists as advisers when necessary. Additional sub-groups Buslness and Project Development, Nominations and Recruitment, and Training are convened on an ad hoc basis as required. Day-to4ay operations are delegated to the Chief Executive Officer (CEO>, who has responsibility for managing the charity's activities in line with the strategy and policies set by the Twstees. This includes authority over operational matters such as finance, slaffing, and organisational development. Voluntears - Impacuslgnlflcance In the charity Volunteers have played a vltal role in the history and continued success of Dlsablllty Slockport. Over the past year, volunteers contributed approximately 4,000 hours, representing an estimated financial savlng of over £50,000 in equivalent staffing costs. Beyond thelr financial value, volunteers bring diverse skills, lived experien, and energy that enhance the quality and reach of our support. In return, they receive training, guidance, and feedback from staff and members, creating rewarding, reciprocal relationships. Volunteers are central to the operation of our social and support groups. For example, the Connect social group is now fully led by dedicated volunteers and our autism social group relies heavily on volunteer support to host weekly meetings. These sessions help members build frlendships, reduce isolation, and access useful information. This year, Disability Stockport also stepped in to prevent the closure of Group 48 a long-standing peer grouFI-by offering coordination and organisational support to ensure its continuation. Disability Stockport also hosls placements for studenl social workers, DurSng the year, nine students completed placements, gaining valuable frontline experience across a range of seplices. Their contributions enriched our work and sUPPOrted their professional qualifications. Rlsk management The Trustees have undertaken a comprehensive review of the principal risks facing Disability Stockport and have implemented robust systems and procedures to manage these effectively. A Risk Register, most recently reviewed in 2025, categorises each risk based on impact (low, medium, high) and probability (low, medium, high). The Trustees have identified key financial and operational risks, notably the reduction in core grant funding and the conclusion of the current day service commissioning framework. These present significanl challenges to the charity's financial sustainability while it continues to meet the complex and increasing needs of its beneficiaries. For each significant risk, mitigating actions have been defined along with clear timelines and designated leads-either a Trustee or a member of staff responsible for implementation. The Risk Register is reviewed at least annually to ensure appropriate and timely responses to emerging threats. All Trustees are covered by trustee indemnity insurance.
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 OBJECTIVES AND ACTIVITIES The object of the charity is to relieve the needs of persons who have a disability, primarily-but not exclusively-within the Metropolitan Borough of Stockport. To achieve this, Disability Stockport aims to: Provide information and advi on disability-related matters Raise awareness of the issues and concerns facing disabled people Advocate on behalf of disabled individuals and their families Monitor and evaluate services provided to disabled people Deliver a wide range of support services tailored to meet the needs of disabled people Promote and develop partnerships that enhance support for disabled individuals These objectives are delivered through a comprehensive range of services and activities based at our fully accessible, centrally located premises in Stockport. PUBLIC BENEFIT The Trustees have had due regard to the Charity Commlssion's guidance on public benefit in carrying out the charity's activities. Our town centre location and fully accessible building make it easy for people to visit us and feel welcomed. This enables all members of the public to access our drop-in services, which include information, advice, and informal advocacy. Visitors can also make use of our facilities, including meeting rooms, interview spaces, and a training room. Disability Stockport is a major provider of training and placements for volunteers, many of whom utilise the training room for meetlngs and workshops, further supporting personal development and ommunity involvement. A number of services are delivered directly from our centre, including several organisalions and community groups co-located at 23 High Street. These include.. Stockport Mind, Stockport Council Front Door and Aids & Adaptations, Epilepsy Group. Autism Social Group, LGBTQ+ Group, Krafty Knilters, Stroke Information. Stockport Family Church, Stockport Pride, Talk Listen Change, The Proud Trust, Stockport Homes (housing advice drop-in). This wide range of partners fosters an inclusive and collaborative environment, ensuring we can offer joined-up support to the community. "Being based at Disability Stockport has been a hugely positive step for Stockport Mind. Sharing a building has strengthened collaboration beeen our teams and improved outcomes for those we support, It's a warm, welcoming. and accessible space, where both our organisations can work together to help more people across Stockport lead mentally healthier lives. Donna Moore, Stockport Mind
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMENTS AND PERFORMANCE CEO'S Report on behalf of Trustees for the Year Ended 31 March 2025 It has been another year of outstanding commitment, progress, and positive impact at Disability Stockport. In the face of continued societal and economic challenges, our team, supporters, and partners have remained resilient and driven in our mission to support disabled people to live more independently, confidently, and with dignity. Our Primus Day Service continues to grow from strength to strength. Now operating at pre- pandemic levels, attendance continues to rise, and the expansion of activity provision reflects our commitment to providing a varied and enriching experience for our members. We are also developing vocatlonal pathways, having achieved ASDAN Centre status to deliver Level 4 qualifications, allowing us to offer even more meaningful opporlunities for skill-building and progression. We were proud to be part of Phase 8 of the UK Government's Household Support Fund, reaching over 600 individuals and households with vital cost-of-living assistance, Our role as a trusted local delivery partner for Stockport means we are well-placed to respond quickly and personally to those in crisis, We are pleased to have been invited to continue into Phase 7, recognising our effective model of support and strong relationshlps across the borough. Thanks to continued funding from the National Lottery Community Fund, we have maintalned and strengthened our autism and crisis services. Demand continues to grow, and the ability to offer these supports in a responsive, person-centred way has never been more important. Our crisis support service-now operating at full capacity has seen an increase in complex cases, and our team has risen to the challenge with dedication and compassion. Our Independent Living Services remain central to our vislon, and this year we have delivered outreach, tenancy support, and social prescribing to hundreds of people. The Mills supported living scheme contlnues to operate at full occupancy, and our outreach team provides tailored, high-quality support across the borough. Our strong working relationship with Stockport MBC continues to underpin our delivery and advocacy work, including our role In social care charging reviews. We were also pleased to be invited to participate in Slockport's Living Well transformation programme, part of a wider GM mental health strategy. As a key VCSE partner, Disability Stockport will help shape integrated, Irauma-informed support through collaborative hubs- ensuring that disabled people's voices are heard in the future of community mental health. This year has also seen the launch of new partnerships and programmes, including further adult education pathways in collaboration with GMCA and the WEA, enabling more people lo access confidence-building training and lifelong learning. On behalf of the Trustees, I would like to thank our members, staff, volunteers, funders, and partners. Your loyalty and support allow us not just to survive but to thrive. We look ahead to 2025126 with ambition, energy, and a firm commitment to meet the increasing needs of our community with purpose and passion. Jane Bartlett, CEO, Disability Stockport
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 Primus For over 40 years, Primus has supported adults with physical. sensory, and learning disabilities, promoting independence, wellbeing, and meaningful daily engagement. Attendance has now returned to pre-COVID levels, and we continue to offer a wide variety of tailored activities based on members, individual goals-whether it's becoming more independent, staying active, or improving wellbeing. Activities include yoga, Zumba. sewing, Omni Music sessions, tropical dance, life skills, cooking, arts and crafts, and quiet relaxation spaces. We also run an allotment in Hazel Grove, weekly gym sessions at The Seashell Trust, and regular walks into the town centre. Thanks to funding from Greater Manchester Combined Authority (GMCA), we introduced ASDAN qualifications this year, giving members the opportunity to work toward recognised personal development goals. These qualifications support confidence, independence, and practical skill- building, and will continue into the next year. We are also grateful to B&Q for funding the creation of a sensory garden, which will enhance wellbeing and support our horticulture ASDAN pathway. Work is expected to be completed by June 2025. Primus runs six days a week (Monday to Friday, 9:30 am-3:30 pm; Saturday 9..00 am-3:00 pm), with participants able to book the sessions they wish to attend. Stockport Centre for Independent Llvlng (SCIL) Disability Stockport delivers a wide range of wrap-around services to help people with disabilities maintain their independence, improve life chances, and reduce social isolation. The Stockport Centre for Independent Living {SCIL) remains at the heart of our delivery model, led by our experienced manager Sara Crookdake MBE. Our leam currently supports over 600 people per month, delivering services that include supported living, autism support, peer-led programmes, outreach, equality and inclusion work, money and crisis management, and life planning. The demand for services continues to grow, and we are constantly evolving to meet that need through innovation and partnership, We are extremely grateful to the National Lottery for supporting our development as we explore further sustainable ways to meet rising demand. As a trusted Stockport partner, we helped deliver hundreds of UK Government Household Support Fund awards to local households with disabilities or long-term conditions. Many beneficiaries required help not only with food and energy bills, but also with money management, budgeting, and benefits advice. We also played an active role in the Pension Assist network, supporting older people to access pension credit and entitlements and more recently in the delivering of Ihe People's Assist NeOrk which aims to increase people's financial resilience. Our anti-povety work, in partnership with the SMBC and other partners has been highlighted by reaching the final of the national Local Government Awards, We remain proud members and co-chair-of the Greater Manchester Disabled People's Panel, where we work to ensure disabled voices are heard at every level and have recently taken part in research, funded by the government to explore how societal changes will shape the lives of disabled people over the next 20 years. Initiatives that aim to bring about positive change in the immediate and longer term.
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 Looking ahead, our priorities include improving service sustainability, enhancing employee training, tackling inequalities and continuing to deliver high-quality services to people in crisis. The complexity of need is increasing: we are seeing more individuals dealing with trauma, homelessness, menlal illness, abuse, and financial distress. We are committed to remaining flexible, creative, and compassionate in response. Outreach Services Our Outreach Services continue to deliver highly personalised one-to-one support, helping individuals build confidence, improve their well-being, and access their community in ways that are meaningful to them. The Outreach leam currenlly supports over 60 people per month, providing consistency and familiarity for those living with significant and ongolng challenges. We have worked at full capacity this year to meet increasing demand, particularly in areas such as mental health, housing instability, and social isolation. Our Autism Support Workers play a cruclal role, delivering early intervention and preventative support to Autistic adults across Stockport and Greater Manchester. Their work helps reduce crisis escalation, enhances communication and life skills, and ensures participants are connected to the right services at the right time. Veteran servlce Thanks to the Armed Forces Covenant Trust and The Veterans, Foundation, our Live at Ease programme supported 126 veterans this year, with 41 receiving ongoing case-managed support. We provide tailored help for neurodivergent ex-forces personnel, including those with Autism, ADHD, or brain injury, helping to improve wellbeing, redu isolation, and regain independence. Support includes: One-to-one casework across houslng, health, and welfare Sensory-friendly, peer-led activity groups Outreach clinics for at-ri5k or isolated veterans Advice on benefits, housing, and health access Employability support via our STEP model Wellbeing and recovery workshops Grounded in lived experience and collaboration, Live at Ease continues to make a vital difference to veterans across the Northwest. Acknowledgements We extend heartfelt thanks to our donors, funders, and volunteers, whose generosity and commitment make our work possible. Your contributions whether financial, practical, or personal-have helped us deliver real and lasting impact across our services. We also acknowledge the continued trust and support of org8nisations including the National Lottery, GMCA, B&Q, The Veterans, Foundation, The Armed Force5 Covenant and many more. We look forward to working together in the year ahead as we continue to support disabled people and their families across Stockport and beyond.
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 FINANCIAL REVIEW Overview Total income for the year increased by g % (£129,514) compared to the previous year £1,373,729, reaching £1,503,243. Of this, 350/0 (£528,000) came from project, fundraising, and grant funding-broadly in line with the previous year's 35.70/0 (£491,000). Primus saw strong growth as attendance returned to pre-COVID levels. The service now accounts for alrnost 43 % (£643,465) of total income in 2024125, up from £560,638 in 2023124. Fee income from local authorities and individuals continues to increase steadily. Independent Living Services (including Outieach, The Mills & The Veteran service) generated over £820,000 up from £782,900 in 2023124. Service rates were uplifted by the local authority, and The Mills supported living provision continues to operate as budgeted, with all six flats tenanted, Grant funding of £189,700 was secured to distribute cost-of-living support-offsetting some of the high delivery costs. Total expenditure rose to £1,341,204 {from £1,241,724 in 2023124). Salary costs increased by 2.50/0, largely due to a 5 % pay uplift aligned with Stockport Council pay scales. However, new project income from The National Lottery, Household Support Fund, and The Veteran Foundation helped offset these increased costs. The charity'5 total funds increased to £1,306,635, the majority of which is held in fixed assets (principally our High Street building). Free reserves have also grown. Disability Stockport delivefed a £162,039 surplus, despite budgeting for a loss. This was largely due to unanticipated mid-year grants and project funding. including.. SMBC income for cost-of-living support Veteran Service grants GMCA funding for our training project Primus also contributed significantly to the surplus following increased attendance and a rate uplift from Ihe local authority. Of the total surplus, £32,070 is held as restricted funds to cover committed expenditure falling into the 2025126 financial year. Principal funding sources Key grants and funding supporting our Independent Living and outreach services included: The National Lottery Community Fund- £92,300., Pure Innovations- £29,300., Age UK- £10,600,. Armed Forces Covenant Trust Fund - £41,800., Stockport Metropolitan Borough Council (SMBC) £62,600,. Social Group Support (various sources) - £17,100., GMCA via The Workers Education Association - £54,000,. UK Government l DWP Household Support Fund - £189,700. Independent Living Service income also came from managed accounts. consultancy, student placements, supported living, and outreach services funded privately or via the local authority. Primus is funded through a mix of local authority support and direct fees paid by members and their families. This model also applies to income generated by Outreach and The Mills.
TRUSTEES REPORT FOR THE YEAR ENDEO 31 MARCH 2025 Reserves Pollcy The Trustees believe that maintaining free reserves is essential to safeguard service continuity and provide a buffer against unexpected costs or income shortfalls. Following a review of the charity's risk exposure, the Trustees have set a target to hold free reserves (unrestricted funds within net current assets) equivalent to six months of unrestricted expenditure, to ensure sufficient working capital for day-to-day operations. As of 31 st March 2025, the charity holds £321,000 in free reseNes (up from £121 ,400 in 2024), against annual unrestricted expenditure 01 £834,132. This represents jusl under four months of coverage. In addition to these free reserves, Disability Stockport owns its main premises, a building on the High Street in Stockport, valued at £932,004 on the balance sheet. This strengthens the charity's overall financial posltlon and provides long-term security. Although free reserves remain below the six-month target, Dlsability Stockport has implemented a financial risk register, outlinlng mitigatlon strategies should future funding bids be unsuccessful. This ensures the charity can continue operating as a going concern and maintain core service delivery in the year ahead. Pay of Senior Staff The CEO'S salary is reviewed and set by the Finance Sub-Group and approved by the Board of Trustees. This process takes into account comparative salaries for similar roles, organisational turnover, and the level of responsibility. For 2024125, the CEO'S salary was £47,932, with no travel expenses claimed during the year. Future plans In 2025126, Disability Stockport will continue to deliver its full range of servlces and remain responsive to changing government policy, funding availability, and emerging needs. Primus will focus on growing attendance and expanding opportunities, particularly In skills and training. As a newly registered ASDAN Centre, the service wlll offer Level 4 qualifications to enhance progression. With the current day service framework ending in June 2024, Disability Stockport has submitted a reapplication with a stronger offer including vocational and educational sessions. The SCIL team is more committed than ever to addressing the increasing needs of disabled people across Greater Manchester, striving for social change and promoting independent living, In partnership with others, SCIL will continue to deliver tailored support that transforms lives. Disability Slockport has also been invited to participate in Phase 7 of the Household Support Fund, which provides crisis support to vulnerable households facing rising living costs. Building on good practice and partnerships, SCIL will ensure resources are targeted effectively through personalised delivery routes. In addition, the charity has been invited to participate in the VCSE partnership alliance for the Stockport Living Well (LW) model, part of Greater Manchester's transformation of community mental health. LW promotes recovery, co-production, prevention, and trauma-informed care through integrated community-based hubs. This collaboration will enhance mental health support across the borough through joined-up service delivery and shared funding. 10
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 Recognising that long-temi funding remains a core challenge for many disabled persons organisations, SCIL is actively pursuing a diversified funding strategy to strengthen sustainability. This will support service development, long-term planning, and a resilient response to growing community needs. We remain committed to listening and responding to the community we serve, taking meaningful action toward inclusive and positive change, Going concern The Trustees are confident that the charity remains a going concern. Free reserves increased in the year. and prudenl financial management, along with robust risk mitigation plans, provide a stable foundation for continued operations. Auditor In accordance with the company's articles, a resolution proposing that Tree Accountancy Limited be reappointed as auditor of the company will be put at a General Meeting. Approved by the Board and signed on its behalf by.. Peter Wilkins Chairman Date.. 20-ffl-202 Charlty Number 1133529 Company Number CE016638
DISABILITY STOCKPORT CIO TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES RESPONSIBILITIES The Trustees are responsible for preparing the Trustees, Annual Report and financial statements in line with applicable UK law and accounting standards (UK GAAP). Under the Charities Act 2011 and assoclated regulations, Trustees must prepare financial statements for each financial year that provide a true and fair view of the chaiity's financial position and the income and expenditure for the period. In preparing these financ5al statements, the trustees are required to,, select suitable accounting policies and then apply them consistently; observe the methods and principles in Ihe Charities SORP; make judgements and estimates that are reasonable and prudent., state whether applicable UK Accounting Standards have been followed, subj8Ct to any material departures disclosed and explained in the financlal statements; and prepare the financial statements on the going concern basis unless it is Inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeplng adequate accounting records that 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, the Charities Act 2011, Charities (Accounts and Reports) Regulations 2008, and the charity's governing document. They are also responsible for safeguafding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Statement as to dlsclose of information to audltors So far as the Trustees are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the charitable company's auditors are unaware. and each Trustee has taken all the steps that they ought to have laken as a Trustee in order to make them aware of any audit information and to establish that the charitable companies, auditors are aware of that information. Approved by the Board and signed on its behalf by: Peter Wilklns - Chairman Date: 2c)-01-£o Charity Number 1133529 Company Number CE016638 12
INDEPENDENT AUDITORS REPORTTO THE TRUSTEES OF DISABILITY STOCKPORT CIO FOR THE YEAR ENDED 31 MARCH 2025 OPINION We have audited the financial statements of Disability Stockport CIO for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members as a body, for our audit work, for this report, or for the opinions we have formed. In our opinion, the financial statements: give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, for the year then ended,, have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 2006. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least tre1Ve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the charity with respect to going concern are described in the relevant sections of this report. Other information The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in 13
INDEPENDENT AUDITORS REPORTTO THE TRUSTEES OF DISABILITY STOCKPORT CIO FOR THE YEAR ENDED 31 MARCH 2025 the course of the audit, or otheiSe appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Matters on which we are requlred to report by exceptlon We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion: the information given in the financial statements is inconsistent in any material respect with the report. or sufficient accounting records have not been kept; or the financial statements are not in agreement with the accounting records., or we have not received all the information and explanations we require for our audit. Responslbllltles of trustees As explained more fully in the statement of responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control, as the trustees determine is necessary to enable the preparation of the financial statements that are free from material misstatement, whether due to fraud or error. In preparing, the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations or have no realistic alternative but to do so, Auditor's responslbllltles for the audlt of the flnanclal statements We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors, report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. A further description of our responsibilities is available on the Financial Reporting Council's website at.. https:Iwww.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report. Extent to which the audit was considered capable of detecting irregularitles, including fraud Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. 14
INDEPENDENT AUDITORS REPORTTO THE TRUSTEES OF DISABILITY STOCKPORT CIO FOR THE YEAR ENDED 31 MARCH 2025 Identifying and assessing potential risks related to irregularities In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, we considered the following.. The nature of the industry and sector in which the company operates; the control environment and business performance including key drivers for directors, remuneration, bonus levels and performance targets, The outcome of enquiries of local management and parent company management, including whether management was aware of any instances of non-compliance with laws and regulations, and whether management had knowledge of any actual, suspected, or alleged fraud Supporting documentation relating to the Company's policies and procedures for,. Identifying, evaluating, and complying with laws and regulations Detecting and responding to the risks of fraud The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations. The outcome of discussions amongst the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. The legal and regulatory framework in which the Company operates, particularly those laws and regulations which have a direct effect on the financial statements, such as the Companies Act 2006, pensions and tax legislation, or which had a fundamental effect on the operations of the Company, including General Data Protection requirements, and Anti-bribery and Corruption. Audit response to risks identified Our procedures to respond to the risks identified included the following.. Reviewing the financial statements disclosures and testing to supporting documentation to assess compliance with the provisions of those relevant laws and regulations which have a direct effect on the financial statements. Discussions with management, including consideration of known or suspected instances of non- compliance with laws and regulations and fraud. Evaluation and testing of the operating effectiveness of management's controls designed to prevent and detect irregularities. Enquiring of management about any actual and potential litigation and claims. Performing analytical procedures to identify any unusual or unexpected relationships which may indicate risks of material misstatement due to fraud. We have also considered the risk of fraud through management override of controls by.. Testing the appropriateness of journal entries and other adjustments. We have tested a sample of manual journals which may pose a heightened risk of material misstatement, whether due to fraud or error. Challenging assumptions made by management in their significant accounting estimates, and assessing whether the judgements made in making accounting estimates are indicative of a potential bias,. and Evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. 15
INDEPENDENT AUDITORS REPORTTO THE TRUSTEES OF DISABILITY STOCKPORT CIO FOR THE YEAR ENDED 31 MARCH 2025 There are inherent limitations in the audit procedures described above, and the further removed non-compliance with laws and regulations are from the events and transactions reflected in the financial statements, the less likely we would become aware of them. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. Usa of our report This report is made solely to the charity's trustees, as a body, in accordance with section 144 of the Charities Act 2011 and with regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. Nlcholas lan Hynes FCCA (Senlor Statutory Auditor) for and on behalf of Tree Accountancy Llmltad <_L* L C>l Chartered Certlfled Accountants 3rd Floor, Eastgate Castle Street Castlefield M3 4LZ & Regl tered Audltors 16
DISABILITY STOCKPORT CIO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 DISABILITY STOCKPORT CIO STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2025 Notos Unrestrlcted Reslrlcted Funds Funds 2025 2025 Total Unrestrlcted Restrictod Funds Funds 2024 2024 Total 2025 2024 INCOME Donations and legacies 69,087 198,463 267,550 44,456 173,800 218,258 Charitable activities 968,629 260,370 1,228,999 867,954 280,845 1,148,799 InveslnEnts - bank interest 612 612 510 510 Qther 6.082 6,082 6,164 6,164 TOTAL INCOME 1,044,410 458,833 1,503,243 919,084 454,645 1,373,729 EXPENDITURE Cosls of raising funds Charitable activities 834,132 507,072 1,341,204 854,049 387,675 1,241,724 TOTAL EXPENDITURE 834,132 507,072 1,341,204 854,049 387,675 1,241,724 NET INCOME 210,278 148,2391 162,039 65,035 66,970 132,005 TRANSFERS BETWEEN FUNDS NET MOVEMENT IN FUNDS 210,278 {48,239) 162,039 65,035 66,970 132,005 TOTAL FUNDS: BROUGHT FORWARD 1,084,287 80,309 1,144,596 999,252 13,339 1,012,591 CARRIED FORWARD 13 1,274,565 32,070 1.306,635 1064,287 80,309 1.144.596 CONTINUING OPERATIONS None of the charity's activities were acquired or disconlinued during the above financial year. The notes on pages 20 to 28 form part of these accounts.
DISABILITY STOCKPORT CIO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 DISABILITY STOCKPORT CIO BALANCE SHEET Notes 2025 2025 2024 2024 FIXED ASSETS Tangib18 Assets 960.711 942.875 CURRENT ASSETS Debtors Cash at Bank and in Hand 10 141.890 471 048 612,938 98,207 319 997 418,204 CREDITORS Amounts falling du? in one year 11 263 241 216 483 NET CURRENT ASSETS 349.697 201.721 TOTAL ASSETS LESS CURRENT LIABILITIES 1,310.408 1.144,5% CREDITORS amounts falling due after more than one year 3.773 TOTAL NET ASSETS 1306 63S FUNDS Unrestricted Restricted TOTAL FUNDS 12 12 1,274,565 32,070 1,306 635 1.OfA,287 80,309 1144,596 The notes on pages 20 to 28 form part of thes8 accounts. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements were approved by the Trustees on A@-ffl-É@£ IIlKe Peter Wilkins - Chairman Date: Ao-01-20<6 Charity Number 1133529 Company Number CE016638 18
DISABILITY STOCKPORT CIO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 STATEMENT OF CASH FLOWS Notes 2025 2024 CASH FLOWS FROM OPERATING ACTIVIIIES Net cash provldedl(ut1115ed) by Dperatlng aetlvftles 179,481 161,479 CASH FLOWS FROM INVESTING ACTPIITIES Bank interest Purchase of propety arKS equipment Net ¢ash used In Inv•stlng a¢tlvltl•s (612) (31,571) (510} (1,350> CASH FLOWS FROM FINANCING ACTMTIES Repaymenis ol BorrowTrJ In¢reasel(DecTeas•) In cash In the year Cash at Bank and In Hand at th• llInnIng ot th• y•ar Cash at Bank and In Hand at th• •nd of th• y•ar 161,051 319.997 471.048 159,619 160,378 319 997 A Net Incom• for Ihe year Adjustments for.. DepreCiatn charges Bank interest (IncreaseyDecrease in debtors Increasel(Decrease) in credrtors - excluding borrowirys Net cash providedl(utilised) by operating actle$ 162,039 132,W5 13,735 612 (43,683) 46 758 179461 11,403 510 24,7D4 161479 The notes on pages 20 to 28 form part of these financial statements. 19
DISABILITY STOCKPORT CIO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 1 ACCOUNTING POLICIES The principal accounting policies adopted in the preparation of the financial statements are set out below. Basls of preparation & accounting framework The financial statements have been prepared under the historical cost convention and in accordance with the Companies Act 2006, Ihe Statement of Recommended Practice (SORP): Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), effective January 1, 20191Second Edition - October 2019), as well as FRS 102 itself and the Charities Act 2011. The accounts have been prepared to give a 'true and fair, view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent necessary to comply with the requirements of FRS 102. This departure involves following the more recent SORP issued on 16 July 2014, rather than the prevlous SORP effective from 1 April 2005, which has since been withdrawn. The charity constitutes a public benefit entity as defined by FRS 102. Golng Concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements. Judgements and key sources of estimatlon uncertalnty The preparation of financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported in the financial statements. These are based on historical experience and other relevant factors believed to be reasonable under the circumstances. There are currently no Significant judgements or key sources of estimation uncertainty affecting these accounts. Incomlng resources Total incoming resources, as shown In the Statement of Financial Activitles, represent the net amounts receivable from all sources. Income is recognised in the accounting perlod in which it becomes receivable, except in Ihe following circumstances, where income is deferred and included in creditors.. The income relates to a future accounting perlod; A sales invoice has been raised before the related work is carried out and the charity is not contractually entilled to the income until the work is performed,, Not all the terms and conditions of a grant have been met, including the incurring of relevant expenditure, and the conditions state that unspent funds must be refunded. Income includes both revenue and capital grants. Grants related to the purchase of fixed assets are recognised as restricted income when receivable, provided all conditions have been met. Where continuing restrictions apply to the use or disposal of the asset, the related grant is held in a restricted fund, and depreciation is charged against that fund over the asset's useful economic life. If restrictions are fulfilled or lifted before the asset is fully depreciated, any remaining balance is transferred to unrestricted funds. 20
DISABILITY STOCKPORT CIO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 1 ACCOUNTING POLICIES (continued) Fund accounting General funds are available at the discretion of the directors in furtherance of the general objectives of the Company. Designated funds are unrestricted funds earmarked by the trustees for specific purposes. These designations can be amended or removed at any time by the trustees, Restricted funds are subject to specific restrictions imposed by donors or funders, or by the terms of the related grant, and can only be used for the purposes specified. Unrestricted funds include donations and other incoming resources receivable or generated for the charity's objectives that are not subject to further specific conditions, and are available as general funds. Expendlture All expenditure is accounted for on an accruals basis and allocated as follows: Costs of raising funds - These include the costs of securing grants, donations, and other voluntary income, Charitable activities- These represent the costs incurred in delivering the charity's services and achieving its objectives. Expenditure is allocated to the relevant activity calegories in Ihe Statement of Financial Activities (SOFA) on a basis intended to reflect the actual usage of resources. Direcl costs are attributed to specific activities, while support costs are apportioned on an appropriate basis (see notes 4-5). Expenditure includes irrecoverable VAT, which is reported as part of the cost to which it relates. Allocatlon of support costs Support costs are those functions which assist the delivery of charitable activities or the generation of income, but which are not directly attributable to specific activities. These include premises costs, administration, staff costs. and professional services, The basis of apportionment is disclosed in note5 . Penslon contributlons The charity operates a workplace (defined contribution) pension scheme for its employees and meets its legal obligations by paying the minimum required contributions. Contributions are charged to the SOFA as they become payable. Tanglble flxed assets and depreciation Tangible fixed assets are stated at cost less accumulaled depreciation. The cost of minor additions (those below £500) is not capitalised. Depreciation is charged on a straight-line basis to allocate the cost of assets over their estimated useful lives as follows: Equipment 250/0 per annum Freehold Building 1 % per annum Freehold Land Not depreciated Debtors Trade and other debtors are recognised at the settlement amount due, and prepayments are valued at the amount prepaid. 21
DISABILITY STOCKPORT CIO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 1 ACCOUNTING POLICIES (continued) Cash at bank and in hand Cash at bank and in hand includes cash and short-term highly liquid investments with a maturity of three months or less fiom the date of acquisition or opening of the deposit or similar account. Creditors and provisions Creditors and provisions are Tecognised when the charity has a present legal or constructive obligation as a result of a past event, it is probable that a transfer of economic benefit will be required to settle the obligation, and the amount can be measured or reliably estimated. Creditors and provisions are normally recognised at their settlement value. Operatlng leases Rentals payable under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the lease term, even if the payments are not made on such a basis. Flnanca leas88 Assets acquired under finance leases are capitalised at the lower of the fair value of the asset or the present value of th8 minimum lease payments and are depreciated over the shorter of the lease term or the expected useful life of the asset. The lease obligation is recorded as a liability and reduced through lease payments. Finance charges are allocated over the lease term using the sum-of-digils or actuarial method, reflecting a constant peiiodic rate of interest on the remaining bala nce of the liability, Flnanclal Instruments The charity only has financial instruments that are classified as baslc financial instruments. These are initially recognised at cost and subsequently measured at their settlement value. The charlty does not hold any complex financial instruments. 22
DISABILITY STOCKPORT CIO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 2025 Unrestrlcted Restrlcted 2024 Unre5trKted Restricted Total Total 2 Donations and legacies Revenue Giants Donations 64,258 4,829 69,087 198.463 262,721 4.829 267,550 37,457 6.999 44.456 173,800 211,257 6,999 218,256 198,463 173,800 3 Income from Charitable activlties Primus Club 643,465 Independent Living Service 6,761 Outreach 203,958 The Mills 94,589 Veteran SeNice Rental Incorre 643,465 208,131 203,958 94,589 59,001 19,8S6 260,370 1,228,999 560,638 295,436 560,638 576,281 201,370 280,845 59,001 19,856 968,629 11,880 867,954 11,880 280,845 1,148,799 3A Othèr Incom• Solar Panels - FIT Insuiance payout ILS - GM Coalition IncorrE 3,295 1,987 800 3,295 1,987 800 6,082 3.588 1,276 1,300 6.164 3,588 1,276 1,300 6,164 6,082 4 Costs of raislng funds Aoancylother e>penses S Expendlture on Charitsble activitiès Primus Club 371,152 Independent Living Service 154,020 Oulreach 213,024 The Mills 87,260 Veteran Service 8,676 834,132 5,000 443,072 376,152 597,092 213,024 87,260 59,000 67,676 507,072 1,341,204 336,865 207,904 214,298 94,982 336,865 595,579 214,298 94,982 387,675 854,049 387,675 "1,241,724 Analysis of expenditure on charitable activities Direct Costs Support Costs Total 2025 Direct Costs Support Costs Totsl 2024 General Primus Club Independent Living Service Outreach The Mills Veteran Service 292.113 463,989 165,373 67.738 52.562 1,041,775 84,039 376,152 133,103 597,092 47,651 213,024 19.522 87,260 15.114 67,676 299,429 1,341,204 257,290 446,158 165,914 73,467 79,575 149,420 48,385 21,515 336,865 595,578 214,299 94,982 942,829 298,895 1,241,724 23
DISABILITY STOCKPORT CIO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Primus Club Indep Living Outreach The Mills Veteran Totsl 6 Anaty¥is of Support Co8t8 Senior ManagelFinance Cleanino DBS Checks Depreck4tbTrn Governance Insurance rF S*J pport Finance Loan interest MalntenancpJrepair8 PayroWpensiDn adrnin TeVphDtthlsta4Jfranking utilrties other Totsl 64,785 246 58,510 952 527 9,047 9,484 7,210 5,465 45,314 30 17 283 297 19,035 10,819 55 30 521 $46 415 315 15 346 297 71S 443 597 198A62 713 12245 12W7 9,759 7J97 2,335 59 1,861 1,411 69 1,552 1,332 3,205 1,985 47 171 6,014 5,1S9 12,415 7,692 39 3,140 162 389 241 325 81 so 68 10,411 133103 7 Staff Costs The payroll costs of the charty were as folbws:_ 2025 2024 Wag8s & salaries SDck41 securrtsi costs Pension CDSIS 833,984 38,383 15,289 791,922 59, 322 866 085 No emp5Dyee earned rnore than £60,000 pa The average number of employees of the charty was as folknws:. Number 43 Ntsmber 39 Charitable activiiies Support 51 47 Key management per80nnel The key management of the charty comprise the trustees end senior staff (Js set out on page 1 } No trustees receNeO remuner8tion for their seNices as trustees. Remuneration of key rnllnagernt pe",sonnel 47.932 B Net Income This is slated afler charging: Audrtors remuneraliDn.' _ Audrt fees oepreci2ti)n of tllngib fLxed assets Operating Sea3e rentals 5,400 13,735 5,100 11,403 24
DISABILITY STOCKPORT CIO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 9 Tanoible Fixed Assets Freehotd Pioperty Equipment Total Cost As al 1 April 2024 AdditionR Dlsposals As at 31 Ilarch 2025 1,058.362 146,574 31,571 1,204,936 31,571 1,058,362 163,053 1.221,415 Depreclatfon As al 1 Aprll 2024 Charge for the year Eliminated on dlsposal AS at 31 Id¢rch 2025 118,175 8,184 143,886 5,551 262,061 13,735 126 359 134 345 260 704 Nei Book Value As al 31 llarch 2024 940 187 As at 311rf4rch 2025 960 711 2025 2024 10 Debtors Trade debtorg Prepayments other 121,198 2,505 86,304 f,452 451 141890 other debtors Includes two employee loans and one salary a(fvancÉ, comprlslng indiifjdual loan balances of£15,223 and £2,586, ano salary a(fvance balance of£378. These loans are being repalcS through dgreed deduclions from Ralary. 11 Cieditols lalling due vrithin one year 2025 2024 Stockport MBC re Salaries Other Creditors Trade Creditors .4ccruals and Deferred Income Funds in trust 225,586 111 24,S44 7,920 5,080 263 201.227 {1.212J 3.154 6,400 6,915 216.483 S+Lockport IABC re Salaries- Employees ¢re paid throLigh stock.port h48rys payroll department. Part ofthe sum P2y2ble to the Charity Is retainedto meel this cost, the balan is payable after the end of the payroll year. 25
DISABILITY STOCKPORT CIO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 12 Stalement of Funds Balance 01104124 Income Balance 31103125 Costs Transfers Unrestricted funds: General fund 1064,287 1,064,287 1044 410 1,044,410 1 274 565 1274 565 834,132 Restricted Funds: Independent Living Service 80,309 458,833 458.833 507 072 507,072 Total Funds 1144 596 1 503 243 1341204 1.306,635 Balance 01104123 Income Balance 31103124 Costs Transfers Unrestricted funds: General fvnd 999,252 999 252 919,084 919 084 1064 287 1064 287 854,049 Restrlcted Funds.. Independent Living Service 454 645 454,645 387 675 387,675 13,339 Total Fund8 1012 591 1373 729 1 241724 1 144 596 Restrlcted funds balances as at 3113125: £ 32,070 Independent Living S8rvic £14,782 Ring fenced for cost of living payrrÉnts. £6,163 Lottery grant overlapped the year 24125.25126. £4,326 Rlng fenced for an autism training project. £2,842 Ring fenced for Forever Manchester Tablet Club. £644 Ring fenced for Veteran Autism Social Group. £900 Ring fenced for PT young people energy support. £2,413 Ring fenced for Access to Work. 26
DISABILITY STOCKPORT CIO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 13 Analysls ol net assets between funds General Funds Restricted Fund5 Total Fund balances as al 31101125.. Tangible fixeo assels Net current assets Long terrn liatjilities 960,711 317,627 960,711 349,697 3,773 1306.635 32,070 1274 565 Fund balances as al 31101124: Tanoitsle fixed assels Nel current assets Long term liabilits'es 942,875 121,412 942,875 201,721 80,309 1064 287 1144.596 14 Lease Cornmllrnenls a 0rats'no leases Total commilrnents under non-cancellable leases 'ilhin one year 'ilhin 2 to 5 years After 5 yfrars 25 2024 1,896 6,646 378 664 664 b Finance lease There were no Flnance lease cofflmitments atthe year end (2024.. none). 15 Constitution The Charity is 8 Charitable Incorporated Organisation and does not have a share c3Pltal. 16 Taxatlon The Charity is entitled lo claim annual exemption from UK Corporation Tax under sections 466 10 477 ofthe Corporatson Taxeq Act2010. 17 Catmtsl commitments There were no capil81 commitments al the year end (2024. none). 27
DISABILITY STOCKPORT CIO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 18 Related Party Trans&ctlon5 Durlng the yearthe charity entered Into the following transactions wth related p3rtles'. Relaled Pa Slockport Metropolltan Borough Council Nature of transaction l Afftnt Grant of£214,300 Expense of£10,000 Income of£27,900 Loan of£23 000 Chil(Jren of Trustees Em lo ees Thelr part4dpats.on In the SeCeS prOded bylhe Charity Is on the same lerms and condillons as all other users. 19 Manayed Bank Accounts The Charrty holds money on behall ol dlents deposlted in managed bank ac¢ounls with CAF Bank Lld. At 31 March 2025 balances helo on thelr behalf lolalled £22,204, (2024. £70,407}. Funds are held in an Individual S8ce fund CAF Bank accounl. Money pald In by SMBC is used lo pay involces lor seThlces recet¢eO from Dlsability Stockport. The balance ol Ihe Indmdual Semce Fund Account as al 31 March 2025 is £120.730 (2024.. £102.675). These accounts are nol Induded In Ihe balance Sheet olthe Chadty. 28