## Halton Disability Partnership
Charity number 1138404
A Company limited by guarantee number 7335794
## Annual Report and Financial Statements
for the year ended 31 March 2024
## Halton Disability Partnership
Annual Report and Financial Statements for the year ended 31 March 2024
|**Contents**|**Page**|
|---|---|
|Trustees' Annual Report|2 to 6|
|Independent Examiner's Report|7|
|Statement of financial activities|8|
|Balance sheet|9|
|Statement of Cash flows|10|
|Notes to the accounts|11 to 17|
**Prepared by the Greater Merseyside Community Accountancy Service**
1
## Halton Disability Partnership
## Trustees' report continued
## Chairmans Opening Remarks
## **Chairs Opening Remarks**
2024 has been a productive year. Our CEO John Abbott has continued the development of HDP, and we have not only survived but flourished. We have much to be proud of and lots to look forward to. Currently we have 53 employees with fair pay and good working terms and conditions.
As it has been since HDP was founded in 2010 the overriding priority for HDP over the last year had been to continue to support people in Halton who have a disability or mental health issues to access real choice in care via personal budgets and thus enjoy full citizenship.
In order to achieve this fundamental objective HDP was required to continue to be “sustainable” when the lottery funding ended in July 2021. Last year HDP was sustainable every month!
HDP established an agency to support those service users who are unable to carry out the employer role for PA’s which generate income. HDP has further developed into the area of Power of Attorney support which generates income.
This work has helped sustain HDP and to certain extent replaced the former funding. The public benefit of these developments is that an increasing number of people with mental health needs as well as people with a disability can now access real, safe choice in their care in Halton, together with a comprehensive, respected adult safeguarding service.
This significant development in HDP has been monitored and supported by the trustees. There are regular board meetings to discuss a wide range of topics.
The CEO leads activities focused on HDP’s “agency” and Power of Attorney service that meet local unmet need. This has ensured financial stability. The founding goals and values of HDP are adhered to whilst the service develops and expands and sustains itself in place of the unreliable funding via the local authority or NHS. The board has again recorded appreciation for all the fine hard work of John Abbott and the whole team over this period.
As HDP enters its 15th year we have achieved financial stability. The major reorganization instigated by CEO John Abbott has enabled HDP to reach sustainability with
- Annual income increased year by year
- 53 PAs employed.
- 90 clients supported.
- 10 clients in transit.
CEO John Abbott has consistently sought and developed opportunities for HDP that continues to enable HDP to thrive.
2
## Halton Disability Partnership
## Trustees' report continued
## **Key Goals**
The key targets remain of maximizing choice in care for more clients, providing a safeguarding follow up service and developing welfare rights provision have been achieved.
HDP has: -
- Improved help and wellbeing.
- Improved choice for people.
- Enhanced independence / quality of life.
- Increased social inclusion.
HDP has further developed firm partnerships with key stakeholders including the local authority adult safeguarding and complex care teams, the VCA (Voluntary and Community Action) and across the third sector. This has led to a steady increase in referrals and co-working.
Our CEO has been working with the Liverpool City Region and is a member of the LCR transport committee focused on disability access.
With HDP lead by John and the office team, also with our PA’s and board, we continue to work together for HDP leading towards a celebration of our 15[th] year in 2025.
Some social workers had been reluctant to promote personal budgets, and full choice in care to vulnerable clients due to concerns about “capacity”. The establishment of an agency within HDP to provide the employer/ coordinator role for clients means that people now have the full choice and control in their care without the stress of managing and recruiting personal assistants (PA’s). This has meant that a number of previously excluded clients are now included in the option of choosing their care. The agency also generates income for HDP so has contributed to our long – term sustainability. The CEO has visited all local social work teams and commissioners to promote the service. HDP now enjoys a positive reputation as a provider of choice.
## **People Involvement**
HDP is a DPULO (Disable people user led organization) organisation where some of our employees and trustees are people with disability challenges.
Employees, trustees and clients played a significant role in formulating our Reaching Communities bid. The goals and aspirations we set out reflected the priorities of the people who use our services, and the core values of HDP.
We hope to establish and develop the “HDP Consultative Group”. This group will be involved in policy development, setting of priorities are review of our performance. Due to safety concerns input by volunteers, this was put on hold during covid lockdowns. This work is hoped to be in place for our 15[th ] anniversary in 2025.
We also undertake consultation/feedback with clients about the service they receive, their experience of the service and what we might change or develop.
3
## Halton Disability Partnership
## Trustees' report continued
## **Building on strengths**
Through our website and Facebook, we have been able to enhance our communication and shared learning. This e communication is two way and clients and carers can now input views and ideas in a way that some people prefer to the traditional face-to-face or formal meeting system.
Our trustees are fully briefed by our CEO about developments and trends within the third sector.
We have a very motivated staff group. All have had formal annual appraisals with very positive outcomes and ideas/opportunities identified for professional development. Training is available to office staff and all PAs.
Training was in 2023 post covid includes.
- Adult Safeguarding
- Mental Health awareness
- Self-harm presentation
- Defibrillator training
- Equality and inclusion
- Mental Capacity
- Self-neglect
Our CEO undertook training with “Disability Rights UK” with an emphasis on the equality/social inclusion agenda and this has been reflected in service developments.
## **Volunteers**
We are hoping to rebuild our volunteers’ network.
## **HDP Safeguarding Service**
The safeguarding service that we provide at HDP is extremely important. It provides a great amount of reassurance to our service users. It ensures that our service users have a choice in accessing their own personal assistant. Any concerns that do arise are dealt with in a professional and timely manner, which gives the service user confidence that their opinion and choice matters and that they are kept safe. At times when a safeguarding concern has arisen, we have been able to deal with this in the correct efficient way ensuring that the service user is not at risk.
## **Financial Review**
Income generated by HDP Agency and banked/invested currently to ensure an appropriate level of resources.
## **Reserves Policy**
The aim of the charity is to maintain a level of reserves that is equivalent to at least 3 months of the centre’s running costs. Current reserves more than covers this.
## **Risk Management**
The trustees actively review the major strategic, business and operational risks that the charity faces on a regular basis.
4
## Halton Disability Partnership
## Statement of Directors' responsibilities
Company law requires the directors to prepare financial accounts for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charity for that period. In preparing those financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP
make judgements 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.
prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business;
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Board on and signed on behalf of the directors by:
Frances Stewart Trustee / Director
5
## Reference and Administrative Details
## Halton Disability Partnership
## Charity number 1138404
## A Company limited by guarantee number 7335794
The trustees,who are the directors of the company for the purposes of company law, are pleased to present their report and financial statements together with the independent examiner's report for the year ended 31 March 2024.
**Name Position Dates** John Forrester Chair Alison Forrester Terri Kearney Frances Stewart Claire Dawes Susan Molyneux appointed 1 July 2023
Members of the board of trustees, who are the directors for the purpose of company law and trustees for the purpose of charity law who served during the year are set out above. The trustees meet monthly and receive reports from management to manage their charity's affairs.
## **Method of appointment**
Trustees are elected by the members at the AGM
## **Registered address**
Sefton House Public Hall Street Runcorn WA7 1NG
## **Bankers**
Unity Trust Bank Nine Brindleyplace Birmingham B1 2HB
## **Governing document**
The organisation is a company limited by guarantee, incorporated on 4th August 2010 in the name of Halton Disability Partnership. The Company was established under a Memorandum of Association, which established the objects and powers of the company and is governed under its Articles of Association.
## **Objects of the organisation**
The relief of people with disabilities or long-term conditions in the Halton and adjoining areas.
## **Accountant**
on behalf of:
## **Greater Merseyside Community Accountancy Service**
St Maries Lugsdale Road Widnes WA8 6DB
6
## Independent Examiner's report to the trustees of Halton Disability Partnership
I report on the accounts of the charity for the year ended 31st March 2024 set out on pages 8 to 17
## **Respective responsibilities of the Trustees and examiner**
The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
q examine the accounts under section 145 of the 2011 Act;
q to follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
q state whether particular matters have come to my attention.
## **Basis of Independent examiner's statement**
My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
1) which gives me reasonable cause to believe that in any material respect the requirements:
q to keep accounting records in accordance with section 386 of the Companies Act 2006; and
q to prepare accounts which accord with the accounting records and to comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jane Williams MAAT **Greater Merseyside Community Accountancy Service** St Maries Lugsdale Road Widnes WA8 6DB
7
## Halton Disability Partnership Statement of Financial Activities
## (Including Income & Expenditure Account) for the year ended 31 March 2024
|Notes
2024
Unrestricted
funds
£
**Income from:**
Income from donations
(4)
786
Income from charitable activities
(5)
444,160
Other incoming resources
(6)
119
Bank interest
-
**Total incoming resources**
445,065
**Resources expended**
Charitable activities
(7)
401,001
**Net incoming / (outgoing) resources**
44,064
**Transfers between funds**
-
**Net movement in funds**
44,064
**Reconciliation of funds**
**Total funds as at 01 April 2023**
205,667
**Total funds as at 31 March 2024**
(7a)
249,732|2024
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-|2024
Total
funds
£
786
444,160
119
-
445,065
401,001
44,064
-
44,064
205,667
249,732|2023
Total
funds
£
-
462,040
-
-|
|---|---|---|---|
||||462,040|
||||390,119|
||||71,921
-|
||||71,921
133,746|
||||205,667|
The above statement includes all gains and loses recognised during the year. All activities are regarded as continuing.
Comparative figures for the previous year by fund type are shown in Note 13. The Notes on pages 10 to 17 form an integral part of these accounts.
8
## Halton Disability Partnership
## Charity number 1138404
## A Company limited by guarantee number 7335794
## Balance sheet
## as at 31 March 2024
|2024
Unrestricted
**Current Assets**
£
Debtors and prepayments
(6)
-
Cash at bank and in hand
(7)
249,732
**Total current assets**
249,732
**Current liabilities:**
**amounts falling due within one year**
Creditors (due within one year)
(8)
-
**Total current liabilities**
-
**Net Assets**
249,732
**Funds of the charity**
Restricted Funds
-
Unrestricted funds
249,732
**Total Funds**
249,732|2024
Restricted
£
-
-
-
-
-
-
-
-
-|2024
Total
£
-
249,732
249,732
-
-
249,732
-
249,732
249,732|2023
Total
£
-
205,667|
|---|---|---|---|
||||205,667|
||||-|
||||-|
|||||
||||205,667|
||||0
205,667|
||||205,667|
The trustees (who are also the directors of the company for the purposes of company law) confirm that for the year ended 31 March 2024
the company was entitled to exemption from audit under section 477 of the Companies Act 2006, and
the members have not required the company to obtain an audit of its accounts for the year in question in . accordance with section 476 of the Act
the trustees acknowledge their responsiblities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts
The notes on pages 10 to 17 form an integral part of these accounts.
These accounts, which have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies, were approved by the trustees on and signed on their behalf by:
John Forrester Director / Trustee
9
## Halton Disability Partnership STATEMENT OF CASH FLOWS
## FOR THE YEAR ENDED 31 March 2024
|**Cash flows from operating activities:**
Net income/(expenditure) per SOFA
Investment income
(Increase)/decrease in debtors
(9)
Increase/(decrease) in creditors
(11)
**Cash flows from investing activities**
Investment income
**Net increase/(decrease) in cash:**
**Total cash as at 01 April 2023**
**Total cash as at 31 March 2024**|2024
Total
£
44,064
-
-
-
44,064
-
44,064
205,667
249,732|2023
Total
£
71,921
-
-
-|
|---|---|---|
|||71,921|
|||-
71,921
133,746|
|||205,667|
The notes on pages 11 to 17 form an integral part of these accounts.
10
## Halton Disability Partnership
## Notes to the accounts
## for the year ended 31 March 2024
## **1 Basis of preparation**
- These accounts (financial statements) have been prepared under the historical cost convention,
- **1.1** with items recognised at cost or transaction value, unless otherwise stated in the relevant note(s), in accordance with:
- (a) The Charities Act 2011
- (b) The Companies Act 2006
- (c) The Financial Reporting Standard applicable in the UK and the Republic of Ireland: FRS 102
- (d) Accounting & Reporting by Charities: Statement of Recommended Practice (Charities SORP FRS 102) (effective January 2019)
- **1.2** The charity meets the definition of a public benefit entity as defined by FRS 102
- **1.3**[The][trustees][consider][that][there][are][not][material][uncertainties][about][the][charity's][ability][to] continue as a going concern.
## **2 Accounting Policies**
## **2.1 Fund accounting**
(a) Unrestricted funds are those that can be expended at the discretion of the trustees in the furtherance of the objects of the charity.
- (b) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for specific purposes.
- (c) The purposes of the funds are shown in Note 7a.
## **2.2 Income**
- (a) Income is recognised and included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the income; receipt is probable; and the monetary value can be measured with sufficient reliability.
- (b) Where income has related expenditure (e.g. project), the income and related expenditure are reported gross in the SOFA.
- (c) Bank interest is recognised when credited to the account.
- (d) Gift Aid, where appropriate, is recognised in the same accounting period as the donation to which it relates.
(e) Income, which is subject to conditions that the charity has yet to fulfil, or which is specifically for use in a future accounting period, is treated as deferred income.
## **2.3 Expenditure and liabilities**
- (a) Expenditure is recognised on the accruals basis.
- (b) The charity is not registered for VAT, thus all costs are shown inclusive of VAT charged.
(c) Liabilities are recognised as soon as there is a legal or constructive obligation to pay out resources.
(d) Governance costs include the costs of preparation and examination of the statutory accounts, the cost of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.
11
## Halton Disability Partnership
## Notes to the accounts
## for the year ended 31 March 2024
## **2.4 Tangible Fixed Assets**
(a) Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £1,000. They are valued at cost or, if gifted, at their value on receipt. Rates of depreciation
Building Improvements: 20% straight line basis to nil Fixtures and fittings: 15% straight line basis to nil Equipment: 20% straight line basis to nil
## **2.5 Debtors**
(a) Debtors are recognised at the settlement amount due.
(b) Prepayments are valued at the amount prepaid.
## **2.6 Cash**
(a) Cash comprises bank deposits repayable on demand and any short-term highly liquid investments with a maturity date of three months or less from the date of acquisition or opening of the deposit or similar account.
## **2.7 Creditors**
(a) Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount, usually the invoice amount.
- (b) Accrued charges are normally valued at their settlement amount.
## **2.8 Taxation**
The charity is not liable to income tax or capital gains tax on its charitable activities.
## **3 Transactions with trustees and related parties**
One trustee received £840 consultancy for project delivery.
Owing to the nature of the charity's activities and the composition of the board of trustees (being drawn from local statutory and voluntary organisation), it is inevitable that transactions will take place with organisations in which a trustee may have an interest. All transactions in which a trustee may have an interest are conducted at arm's length and in accordance with the charity's financial regulations and expenditure procedures. No transactions were indentified which should be disclosed under FRS 102.
12
## Halton Disability Partnership
## Notes to the accounts
## for the year ended 31 March 2024
## **4 Income from donations**
|**4**
**Income from donations**|||||
|---|---|---|---|---|
|Donations
**5**
**Income from charitable activities**
Project Income
**6**
**Other Incoming resources from**
**charitable activities**
Other Incoming Resources|Unrestricted
funds
£
786
786
2024
Unrestricted
funds
£
444,160
444,160
Unrestricted
funds
£
119
119|Restricted
funds
£
-
-
2024
Restricted
funds
£
-
-
Restricted
funds
£
-
-|Total
funds
£
786
786
2024
Total
funds
£
444,160
444,160
Total
funds
£
119
119|Total
funds
£
-|
|||||-|
|||||2023
Total
funds
£
462,040|
|||||462,040|
|||||Total
funds
£
-|
|||||-|
13
## Halton Disability Partnership
## Notes to the accounts
## for the year ended 31 March 2024
## 7 **Expenditure of charitable activities**
|2024
Unrestricted
funds
**_Direct Costs_**
£
Salaries & NI
372,524
Payroll Costs
667
Training
-
Premises
7,596
Telephone, postage & Stationery
5,795
Travel expenses
-
Consultancy
-
Bank Charges
429
Events
253
Membership
2,751
Computers & IT
5,125
PR & Marketing
-
Repairs & Renewals
3,243
Insurance
1,418
Food and Drink Expense
542
Governance Costs
658
**Total resources expended**
401,001|2024
Unrestricted
funds
**_Direct Costs_**
£
Salaries & NI
372,524
Payroll Costs
667
Training
-
Premises
7,596
Telephone, postage & Stationery
5,795
Travel expenses
-
Consultancy
-
Bank Charges
429
Events
253
Membership
2,751
Computers & IT
5,125
PR & Marketing
-
Repairs & Renewals
3,243
Insurance
1,418
Food and Drink Expense
542
Governance Costs
658
**Total resources expended**
401,001|2024
Restricted
funds|2024
Total
funds|2023
Total
funds|
|---|---|---|---|---|
||£
372,524
667
-
7,596
5,795
-
-
429
253
2,751
5,125
-
3,243
1,418
542
658
401,001|£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|£
372,524
667
-
7,596
5,795
-
-
429
253
2,751
5,125
-
3,243
1,418
542
658
401,001|£
374,285
906
-
7,052
2,971
299
-
403
-
722
613
-
1,005
1,400
-
463|
|||||390,119|
14
## Halton Disability Partnership
## Notes to the accounts
## for the year ended 31 March 2024
|**7a **
**8**|**Movements in funds**||||||
|---|---|---|---|---|---|---|
||**Unrestricted funds**
General funds
**Restricted funds**
**Total funds**
**Governance Costs**
Independent Examiners' fee
Administration
Trustee Expenses|**As at**
**01/04/2023**|**Incoming**
**Resources**|**Outgoing**
**Resources**|**Transfers**|**As at**
**31/03/2024**|
|||£
205,667|£
445,065|£
401,001|£
-|£
249,732|
|||-
-
205,667|-
-
445,065|-
-
401,001|-
-
-|-|
|||||||-|
|||||||249,732|
||||||2024
£
450
208
-
658|2023
£
450
13
-|
|||||||463|
15
## Halton Disability Partnership
## Notes to the accounts
## for the year ended 31 March 2024
## **9 Debtors and prepayments**
|Debtors
Prepayments
**10 Cash at bank and in hand**
Current Account: Unity Trust
Current Account: Natwest
Cash in hand
**11 Creditors and accruals**
Creditors
**12 Staff costs and numbers**
Gross salaries
Social security costs
Other wages
Cost of Living Payments
Pensions|£
-
-
-
£
180,404
69,179
150
249,732
£
-
-
£
356,854
9,178
1,825
1,825
2,842
372,524|£
-
-|
|---|---|---|
|||-|
|||£
130,449
75,168
51|
|||205,667|
|||£
-|
|||-|
|||£
345,417
8,646
14,229
3,500
2,493|
|||374,285|
No employee earned £60,000 per annum or more in the current accounting period
The average number of employees during the year was 16.8 FTE (2023: 16.8)
The charity operates defined contribution pension schemes in respect of its employees. These contributions are made to externally administered pension schemes. The pension cost represents the contributions payable by the organisation to the fund.
16
## Halton Disability Partnership
## Notes to the accounts
## for the year ended 31 March 2024
|**13 Comparative income and expenditure by fund type**
2024
£
**Income from:**
Income from donations
786
Income from charitable activities
444,160
Other incoming resources
119
Bank interest
-
**Total incoming resources**
445,065
**Expenditure on:**
Charitable activities
401,001
**Net incoming / (outgoing) resources**
44,064
**Transfers between funds**
-
**Net movement in funds**
44,064
**Reconciliation of funds**
**Total funds as at 01 April 2023**
205,667
**Total funds as at 31 March 2024**
(7a)
249,731
Unrestricted|**13 Comparative income and expenditure by fund type**
2024
£
**Income from:**
Income from donations
786
Income from charitable activities
444,160
Other incoming resources
119
Bank interest
-
**Total incoming resources**
445,065
**Expenditure on:**
Charitable activities
401,001
**Net incoming / (outgoing) resources**
44,064
**Transfers between funds**
-
**Net movement in funds**
44,064
**Reconciliation of funds**
**Total funds as at 01 April 2023**
205,667
**Total funds as at 31 March 2024**
(7a)
249,731
Unrestricted|**13 Comparative income and expenditure by fund type**
2024
£
**Income from:**
Income from donations
786
Income from charitable activities
444,160
Other incoming resources
119
Bank interest
-
**Total incoming resources**
445,065
**Expenditure on:**
Charitable activities
401,001
**Net incoming / (outgoing) resources**
44,064
**Transfers between funds**
-
**Net movement in funds**
44,064
**Reconciliation of funds**
**Total funds as at 01 April 2023**
205,667
**Total funds as at 31 March 2024**
(7a)
249,731
Unrestricted||||
|---|---|---|---|---|---|
||**Income from:**
Income from donations
Income from charitable activities
Other incoming resources
Bank interest
**Total incoming resources**
**Expenditure on:**
Charitable activities
**Net incoming / (outgoing) resources**
**Transfers between funds**
**Net movement in funds**
**Reconciliation of funds**
**Total funds as at 01 April 2023**
**Total funds as at 31 March 2024**
(7a)|2024
£
786
444,160
119
-
445,065
401,001
44,064
-
44,064
205,667
249,731
Unrestricted|2023
£
-
462,040
-
-
462,040
390,119
71,921
-
71,921
133,746
205,667
Funds|2024
2023
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Restricted Funds||
||||||-|
||||||-|
||||||-
-|
||||||-
-|
||||||-|
17