Charity Registration No. 1143929 Company Registration No. 07478199 (England and Wales) DISABILITY SOLUTIONS WEST MIDLANDS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 DISABILITY SOLUTIONS WEST MIDLANDS LEGAL AND ADMINISTRATIVE INFORMATION Trustees MrsA E Dair (Chair) Ms D Dunkley (Vice Chair) Mrs S Ivan-Duke Mrs S Hemming MrRSBell (Appointed 5 November 2024) Chlef Excutlve Offlcer Miss M Rollins Charity number 1143929 Company number 07478199 Reglstered offiGe Norlh Staffordshire Medical Institute Hartshill Road Hartshill stoke-on-Trent staffordshire ST4 7NY Independent examiner K V Staley FCA Bsc Graphic House 124 City Road Stoke on Tr8nt ST4 2PH Bankers Unity Trust Bank plc Nine Brindley Pla Birmingham B12HB Sollcltors Knights Solicitors PLC The Brampton Newcastle under Lyme Staffordshire ST5 OQW DISABILITY SOLUTIONS WEST MIDLANDS CONTENTS Page Trustees, report Independent examiner's report 12 Statemenl of financial activities 13-14 Balance sheet Statement of cash flows 16 Notes to the financial statements 17-30 DISABILITY SOLUTIONS WEST MIDLANDS TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The truslees present their report and accounts for Ihe year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association. the Companies Act 2006 and "Accounting and Reporting by Charities-. Slatement of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effeGtive 1 January 2019)" Objectlves and activltles 1.1 Purposes as set out In governing document To promote the support and relief of disabled persons of all ages by any charilable means, in particular by providing education, advice and information services and practical assistance to facilitate choice and independence in daily living activities and full participation in society. 1.2 Maln activities undertaken to fulfll those purpose5 Maximising client income through support to access welfare benefit enlillements. Providing guidance, advice, support and signposting lo enable people to access services and activities which could contribute to improving their quality of life. Our principal activity is enshrined in our mission statement which is.. To empower people with disabilities, their families, and relevant professionals to attain the highest quality of life possible. through information, advice, and support. To recognise, challenge, and where possible remove barriers in society for people with disabilities. The aims of the organi5alion are.. To enable people in the West Midlands who are affected by disability to fully participate in all aspects of community life. To enable Ihe organisation to be fit for purpose through audit, self-governance, and internal review. To develop collaborative opportunities where appropriate and enable sustainable partnerships across all sectors. To promote and market the organisation to enable it to be visible and best placed to maximise awareness of our work across the West Midlands. as the leading pan-disability organisation. 1,3 How our main activltles further charfty's purposes for the public benefit Our main activities are in line with the charitable purposes of Disability Solutions Wesl Midlands, by contributing to the support and relief of disabled persons. 1.4 Trustees and regard for public beneflt The Trustees have complied with their duty under Section 17 of the Charities Act 2011, to have due regard to the guidance published by the Charities Commission, in deciding what activities the charity should undertake with a view to providing public benefit. DISABILITY SOLUTIONS WEST MIDLANDS TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 1.5 Issues our charity aims to tackle and the differences we aim to make Disability Solutions West Midlands is a pan-disability organisation with no restriction regarding age, ethnicity, gender. sexual orientation or religion. Some of our services are geographically restricted by contract, whilst others can accept requests for support from any geographical location. We recognise that we are often not able to offer in-depth assistance when a client is geographically remote, but in this case, we will strive to signpost the client to their nearest source of help. People with disabilities often experience disadvantage. discrimination and consequently have a poor quality of life. They are more likely to experience material deprivation, poverty and fuel poverty. A household which includes 8 person with disability has basic living expenses of around £975 more than a household with no disabled person. Low income. high living costs. high emotional costs of living with disability, lack ol knowledge about services and activities that could provide support, and practical issues can impact on the ability of people wilh disabilities, to maintain their independence and live safely and well. Our blend of services have been developed in consullation with our beneficiaries, to ensure that we can meet identified needs within our community We aim. through advice, information and education to enable people with disabilities to develop the skills and knowledge which will improve their choice and independence and contribute to our beneficiaries atlaining the highest possible qualily of life. 1.6 Our proJects, actlvltles and servlces Stoke.on-Trent Welfare Benefits Servlce Kindly funded by Stoke-on-Trenl City Council. the service supports people with disabilities to Claim disability-relaled welfare benefits and to appeal adverse eligibilily decisions, to maximise their income and reduce financial hardship. staffordshlre Macmtllan Welfare Benefits Servlce The service funded by Macmillan Cancer Support assists people newly diagnosed with cancer or within 3 6-month cancer treatment window, to access welfare benefits and other financial support which can help mitigate the financial impacls of living with cancer. Support and Advlce Service and Advice Llne Advisory service which provides advice, information, signposling, support and guidance on issues such as independent living, reablement. independent living aids, blue badges, disability welfare benefits, care services, bereavement and loss, overpayments, housing, carers sUPPOrt etc. DlsAbility Connect Funded by National Lollery Communily Fund, the project offers supportive social prescribing+ and active linking of clients lo communily assets, for those who have disabilities or lif affecting health conditions. The project aims to supporl people living Ghallenging and complex lives to explore options to tackle issues and problems they face. Support to Work In partnership with Stoke-on-Trent City Council and UK Government, the project combines holistic one-to-one support with the developmenl of work-related skills, improvement ol participants. health and wellbeing, mentoring and supported work placements. The project team also collaborate wilh local employers to encourage them to employ more people with disabililies or life-affecting health condilions. DISABILITY SOLUTIONS WEST MIDLANDS TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 We have continued with our agile working approach to ensure we safeguard our workforce and our beneficiaries, which in turn has enabled us to continue to deliver against our contracts and agreements. With sincere thanks to our staff and volunteers for all their hard work. loyalty. inlegrity, and support. Disability Solutions Wesl Midlands are members of CPAG, Disability Rights UK, Support Staffordshire, VAST, RADAR, National Association of Welfare Rights Advisers. Righlsnet. and we are affiliated wilh Lasa and registered with the ICO. We continue to use the Advice Service Alliance Advice Quality Standard {AQS) as our main quality monitoring and accreditation tool and continue to hold specialist accreditation on the areas of Welfare Benefits Casework and Disability. We continue lo work hard in retaining our high-quality standards and ability to conform lo the best practice AQS guidelines. We hold the Bronze Award from the Armed Forces Covenant Employer Recognition Scheme and are a registered Disability Confident Employer. We hold Cyber Essentials Certification and are registered with the National Cyber Security Cenlre. 1.7 Short, medium and long-term strategies for achlevlng aims and objectives Disability Solutions West Midlands has taken a robust approach to strategic planning to enable us to achieve our aims and objectives: Business Planning and Business PlanAction Plan Business Continuity Planning Sustainability Planning Income 2nd Funding Strategy Marketing and Engagement Strategy Monitortng and Evaluation Stralegy. DISABILITY SOLUTIONS WEST MIDLANDS TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achievements and performance 2.1 Summary of our main achievements 7,266 individuals and over 15,258 wider family members and carers supported. Over £19 million financial gains enabling people with disabilities and their families lo meel their everyday and additional needs. retain independence and achieve better mental and physical health outcomes. Consislently provided £34.55 return for every £1 invested. 2.2 Volunteer contrlbutlon to our work Our dedicated and hardworking volunteers have generously donated over 8,016 volunteering hours lo support our work in assisting people with disabilities and their families, to achieve positive changes to their lives. Volunteers at Disability Solutions work within all the team5 and projects wthin the charity and enrich our work with their knowledge, insight, and lived experience. 2.3 Difference our work has made to our beneficiaries Positive outcomes reported by our beneficiaries include.. Reduced financial hardship. Reduced food and fuel poverty. Increased ability to pay for care and assistance. Reduced debt. Improved mental and physical wellbeing. Improved emotional and personal resilience. Increased independence. choice and financial control. Increased ability to remain in their own home. Reduced risk of homelessness. Improved work readiness. Improved social inclusion and reduced loneliness. Reduced feelings of isolation. 2.4 Wider soclal Impacts I beneflts of our work The social return on investment analysis of our work demonstrates that our work not only benefits the individuals and families we support, but also has a positive impact and wider benefit on our community. For example.. the £19.2 million in financial gains that we have secured for our beneficiaries is likely to be spent in the community and will therefore benefit the local economy. Better ability to live independently, with improved physical and men181 wellbeing. will reduce potential costs for health and social care. We have calculaled avoided costs of over £5million for our local public sector as a result of our work in the community. 2.5 How we measure success Our Monitoring and Evaluation Strategy outlines outcomes and mileslones for each of our service areas, targets, data collection requirements and methods. Each service is reviewed every six months to check progress. We are thrilled to have had our dedicalion and quality acknowledged through awards we have received: GHP Social Care Awards Persons with Disability Charily of the Year 2024 Al Non-Profit Organisalion Awards Most Dedicated West Midlands PWD Charity 2024 GHP Mental Health Awards 2023 Most Dedicated Charily Provider West Midlands. We are delighted to announce that our Chief Executive Offi'cer was also awarded Disability Charity CEO of the Year (2023) from CEO Monthly. DISABILITY SOLUTIONS WEST MIDLANDS TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Flnanclal review The financial posilion of Disability Solutions West Midlands is detailed in the attached accounls which comply with statutory requirements. 3.1 RevSew of charity's financial position at the end of the reportlng period The yearend position shows the effect on unrestricted funds of including an element of overhead recovery in all funding bids, review of external costs, and adopting lean administralive function. As an organisation we have continued lo strive to retain high quality service provision, whilst ensuring that we make the very besl use of every penny at our disposal. 3.2 Flnanclal effects of significant events This year has been a particularly challenging year due to the impacts of cost-of-living pressures, rising costs, the legacy of austerity, and economic downturn. We have continued to diversify our income streams where possible against the background of hard competition from other organisations competing for funding and commissions. 3.3 Prlnclpal rlsks and strategy for managing risks The principal risks to the charity's ability to continue to sustain its charitable activities are.. Reduction of income Loss af premises Loss of staff Loss of reputation The management of risk, which could materially impacl upon Ihe business, features in all reports to Ihe Board from the CEO. The CEO maintains an ongoing organisalional Risk Register to ensure the organisalion remains aware of significant risks lo the charity and works towards mitigating their effects, with the Risk Register being presented lo the Board on a six-weekly cycle. The organisation has a Business Continuily Plan and Disaster Recovery Plan in place. 3.4 Princlpal fundlng sources and how they support our key objectlves Stoke-on-Trent City Council - commission to provide Sloke-on-Trent Welfare Benefit Service Macmillan Cancer Support- Staffordshire Macmillan Welfare Benefit Service National Lottery Community Fund - OisAbility Connect social prescribing service Government 's UK Shared Prosperity Fund- Support to Work Project Beneficiary contributions and donations- towards Advice Line and charity costs. DISABILITY SOLUTIONS WEST MIDLANDS TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 3.5 Pension liabilities Auto enrolment compliant with Peoples, Pension. 3.6 Total amount of funds held At the period end the figure was £372,58912023:£352,500) 3.7 Restricted funds At the period end the figure was £305,708.'12023=£257,567) 3.8 Reserves Policy- amounts and why we hold reserves Disability Solutions Wesl Midlands has a reserves policy. its purpose is to ensure that Disability Solutions Wesl Midlands can maintain adequate free reserves to enable the charity to manage any reasonably foreseeable eventuality and comply with Charity Commission guidance. R&s8rves definition.. 'Reserves are that part of a charity's unrestricted funds that is freely available to spend on any of the charity's purposes., (Charity Commission guidance document CC19) Free reserves exclude.. Restricted funds such as grants given by funders for a specific project or piece of work. Funds designated by trustees for a specific purpose. Fixed assets, hy Disability Solutions West Midlands holds reserves.. 1. Contingency: unexpected expenditure in the evenl of an emergency, 2. Cash-flow.. Situations where a bill has to be paid before the money lo cover it has been received by Ihe charity, 3. Commitment.. a commitment lo occasional significant expenditure which cannot be covered by annual income, 4. Conservation: funds which trustees cannot spend immediately without compromising their legal responsibilities to ensure that their charity's resources are used necessarily. reasonably and incidenlally in the fulfilment of their charitable objects. 5. Closure= the charity becomes financially unsustainable and must be wound up. Factors considered by CEO and Trustees lo delermine reserves- How secure are our income streams. Are there any uncertainties in our income forecast. Monthly expenditure. Could we reduce service delivery on a temporary basis in an emergency and how might this reduce costs. How much would it cost us to close down e.g. redundancy, oulstanding debtors etc. The Chair, Treasurer, and CEO will agree when reseNes can be spent. DISABILITY SOLUTIONS WEST MIDLANDS TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Disability Solutions Wesl Midlands will hold a minimum of 3 months operating costs to fulfil its legal and moral obligations. Surplus cash reserves will be directed towards fulfilling the charity's aims and objectives. Disability Solutions Wesl Midlands will also hold a Contingency Fund of £10,000 in addition to any reserves held. Disability Solutions Wesl Midlands reserves will be reviewed Iwice in each financial year. This policy is reviewed at least annually. Disability Solutions Wesl Midlands currently holds free reserves of £66,881. 3.9 Any uncertainties re charity vlabS11ty The trustees have a reasonable expectation that Ihe Charity has adequate resources to continue in operational existence for the foreseeable future. 3.10 Any funds I subsldlary undertaklngs In deflclt No funds in deficit. Plans for future periods Plans for future and how future plans have been developed As a user-led organisalion, the charity's fulure plans are very much in response to the needs of our current and potential beneficiaries. For this reason. we place high value on consulting with our community and taking feedback from the people we serve about issues that are affecting their lives, how we could belter support them, and whether our services are meeting their needs and expectations. Due lo ongoing pressures experienced by all Charities in the current economic climate, events planned for the coming year are focused on fundraising for core activities and are regularly reviewed. Additional staffing will be secured 8s requiredlappropriale, to ensure that the high quality and punctual provision of information is maintained, as awareness of Disability Solutions West Midlands and the requirement for our services increase. We shall also conlinue to provide focused opportunities to seek and explore further suslainable growth and enhance the skills already presenl within the organisation. Our Business Planning has more details of future planning. Structure, governance and management 4.1 Nature of governing document Governing Oocumenl is Memorandum and Articles December 2010. 4.2 How charity is constituted Disability Solutions West Midlands is a charitable organisation and was registered 24 April 1992. The charity is constituted and was governed during the year by its Memorandum and Articles December 2010, The organisation was reglstered as Disability Solutions Wesl Midlands, a Charitable Company limited by guarantee on 23 December 2010. 4.3 Recruitlng and appolnting new Trustees The charity is governed by a Board of Trustees, in accordance with ils Memorandum and Articles. The Board meets a minimum of 6 limes per calendar year. The Board has appointed sub-committees for Finance and Business development, which report each meeting back to the Board. 100 % of our Board members have lived experience of disabilily andlor long-lerm health condilion. Trustees are recruited on an on-going basis, and we are currently looking to increase our Board's capacity and skill set by recruiting new trustees. Prospective trustees must fill in an application form outlining what they can offer to support the charity and are interviewed by current trustees before being presented to members at the Annual General Meeting for election Boaid members musl relire on rolats'on. but may stand for re-election. DISABILITY SOLUTIONS WEST MIDLANDS TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The trustees who served during the year were: MrsA E Dair (Chair) Ms D Dunkley (Wice Chair) Mr N Adams (Treasurer) Mrs S Ivan-Duke Mrs S Hemming MrRSBell (Resigned 30 August 2024) (Appoinled 5 November 2024) Ms M Rollins {Chief Execub've Offi￿r) 6.1 Pollcies and procedures for Inductlon and tralnlng of Trustees New Trustees are provided with a¢￿$S to all current information regarding services provided, copie5 of currenl appropriate policies, and relevant Charity Commission publications on the role and responsibilities of Trustees. The Chief Executive Officer (CEO) provides updates to Trustees regarding local d&velopments that may impact on the orgallisation. 6.2 Organlsatlonal structure The Charity is governed by a Board of Trustees in accordance with its Memorandum and Articles of Association. The Board meet5 a minimum of six times per calendar year. The Board has appointed sub- committees for Finance, Employment, and Business Dev81opment, which report to the Board al each meeting. Whilst the Charity is governed by the Board of Trustees, daily business management. staff management and strategic planning of the charity is undertaken by the Chief Executive Officer. Full organisalional struclure for the organisation and ils services is available upon request. 5.3 Declslon making Declslons made by Chief Executlve Offlcer Corporate Governance Responsible for all matters of organisalional structure below the level of CEO. Able lo delegate authority to other staff and will prepare and maintain a comprehensive scheme of delegation for the organisation. Strategy Preparation of the organisation's Strategic Plan for consideration and approval of the Board, ensuring early consultation with the Board. Recommendations to the Board for formal strategic partnerships with other organisations. Functlons, powers and discretions (Legal and admlnlstrative) Responsible for exercising all of the organisation's legal and administrative powers and discreti￿S in delivering statutory functions, subject lo escalating any high risklhigh impact issues in line with the risk management strategy. DISABILITY SOLUTIONS WEST MIDLANDS TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Corporate Plans & Budget Preparation of corporate Business Plan and Annual Budget in line wilh the organisation's Strategic Plan, ensuring early consultation with the Board. Variations to the approved budget where the variation would not have a significant impact on the overall approved levels of income and expenditure. A financial variation shall be Ireated as significant if it involves incurring one-off expenditure of £1,500 or more, or more than £5,000 for any one operational area per annum. Annual Report & Accounts Vvriting the Annual Report for Board approval. Drawing up accounts for operational review and sub-committee consideration and Board approval. Performance Management To keep the Board informed of progress in achieving performance objectives and report any signifioAnt variance from the approved annual operating plans and Budget. To keep the Board informed of any significant issues in the operation of the organisalion. Rlsk Management As CEO, to maintain systems of internal conlrol and quality assurance within the organisation and to provide the Board and Operational Review I Sub Committees with assurance on its ongoing effectiveness. To advise the Board andlor Operational Review I Sub Commiltees of any material changes to internal control or qualily frameworks. Escalation of issu8s for consideration by the Board, in accordan￿ wilh the organisation's Risk Management strategy. Human Resources Issues The structure of the Senior Team, all appointments and other HR issues. Significant Publlcatlons Idenlify significant PLiblications and propose a full PTogramme of reports and other publications. Responsibility for carrying out work relating to significant publications in accordance with the Board's inilial approval. Operational Review I Sub Commlttees It Is the Chief Executive's prerogative to determine and execute any proposals arising from Sub-committees, subjecl to the authority already delegated to her by the Board l Management Committee. Communlcation Issues Significant issues to be identified and considered by the Board. The CEO and then Chair should sign-off all press releases and other statements where the slatement is on a significant matter of public, political or reputational significance. DISABILITY SOLUTIONS WEST MIDLANDS TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Board of Trustees Admlnlstration Ensure the Board can function property through provision of an effeclive secretariat. To make recommendations for the cycle of Board meetings, and for the composition of agendas for meetings. To oversee the preparation of draft minutes and maintain efficient overall arrangements for Ihe administration of the Board. To provide necessary support and resources for Trustees to maintain and develop their skills and knowledge. Declslons made by Trustees Corporate Governance Consideration and approval of the governing document. Principles of Good Governance, Memorandum of Understanding, Delegated Powers, Standing Orders and Financial Policies. strategy Determining the overall strategic direction of the organisation. Consideration and approval of the organisalion's Strategic Plan. Consideralion and approval of formal strategic partnerships with other organisations. Functions, powers and discretions {Legal and administrative) Strategic principles governing operational policy, relating to the exercise of the organisalions function, powers and discretions. Corporate Plans & Budget Consideration and approval of the organisation's corporate 8usiness Plan and Annual Budgets. Vari8tions to the approved budget where the variation would have a significant impact on the overall approved levels of income and expenditure. Annual Report & AGcounts Approval of Annual Report and accounts. in conjunction with the CEO, or other member of staff del￿ated as Accounting Officer. Performance Management Determinalion and approval of arrangements for performance management and consideration of regular monitoring reports. Rlsk Management Approval of the organisation's Risk Management Strategy and consideration of reports of the Operational Review Sub Committee, in conjunclion with the CEO or delegated Accounting Officer. Human Resources Issue5 Appointment of Ihe CEO. Determining the remuneration of the CEO. Approval of significanl changes to overall HR stralegy and policy, including staff terns and condilions of employment. Annual review of pay and conditions. Significant Publications Approve the programme of Significant Publications. Approval, in good time before publication, in the case of Significant Publications, of the executwe sumfflary including the report's key messages, and the plan for the report's communication and implementation. Operational Revlew I Sub Committees To regularfy review the operational performance of the organisation. To monitor the financial outtX*mes of operations, actual and proposed, logelher with the on-going solvency of the organisalion. To support the Chief Executive Officer through advice and direclion as necessary and requested. Communlcatlon Issues Approval of communication plans in relation lo matters of public, political or reputational significance. 10- DISABILITY SOLUTIONS WEST MIDLANDS TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Board of Trustees Adminlstration The cycle of Board meetings, the composits'on of Board agendas and approval of minutes of Board meetings. 5.4 Partners who help us to meet our charitable aims Include.. The Lottery Community Fund. Stoke-on-Trent City Council. Macmillan Cancer Support. UK Gov l UK Shared Prosperity Fund. 6.0 Exemptlons from disclosure 6.1 No exemptions from disclosure. 7.0 Funds held as custodian trustees on behalf of others 7.1 No fLFnds held as custodian trustees on behalf of others. The Board would like to place on record their sincere thanks to all staff and volunteers for their oulstanding efforts, and to our funders, supporters, and investors for their continued confidence, partnership, and support. Detailed Annual Report A more detailed account of the organisation's activities and an abridged version of Ihese accounts can be found in the Disability Solutions West Midlands Annual Report, which will be distributed lo members. A full version of these accounts will be provided upon request. Non-members can obtain a copy by conlacting the registered office. The trustees, report wai approved by the Board of Trustees. MrsA E Dair (Chair) Trustee Date: 11 DISABILITY SOLUTIONS WEST MIDLANDS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DISABILITY SOLUTIONS WEST MIDLANDS I report to the trustees on my examination of the financial statements of Disability Solutions West Midlands {the charity) for the year ended 31 March 2024. Responslbllltles and basis of report As the Iruslees of the charity {and also its directors for Ihe purposes of company law) you are responsible for Ihe preparation of the financial slatemenls in accordance with the requirements of the Companies Act 20{￿ (the 2006 Acl>. Having sat15fied myself that the financial statements of the charity are not required lo be audited under Part 16 of Ihe 2006 Act and are eligible for independent examination. I report in respect of my examination of the charity's financial statements C8rried out under section 145 of the Charities Act 2011 (the 2011 Act}. In carrying out my examination I have followed all the applicable Directions given by the Charily Commission under section 145{5){b) of the 2011 Act. Independent examiner's statement Since the charity's gross income exceeded £250,000 your examiner musl be a member of a body listed In section 145 of the 2011 Acl. I confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales ( ICAEW), which is one ofthe listed bodies. I have completed my examination. I confim that no matters have come to my attention in connection with the examination giving me cause lo believe that in any material respect: accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act., or th8 financial statements do not accord with Ihose records- or the financial statements 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 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK arKI Republic of Ireland {FRS 102). I have no concerns and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Kvstal FCA Bsc Geens Limited Graphic House 124 City Road stoke on Trent ST4 2PH Dated: .. 12_ DISABILITY SOLUTIONS WEST MIDLANDS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Current financial year Unrestricted Unrestricted fund5 funds general Deslgnated 2024 2024 Restricted funds Total Total 2024 2024 2023 Notes Income from: Donations and legacies Charilable activities 57,351 1,995 515.627 572,978 1,995 537,065 41,610 Total Income 59.346 515.627 574,973 578,675 Expenditure on: Raising funds Charitable activities 8.984 78,414 8,984 545,900 8,991 621,764 467,486 Total expendlture 87,398 467.486 554,884 630,755 Net incomeJ(exp8nditure) (28,052) 48,141 20,089 (52,0801 Net movement In funds (28,052) 48,141 20,089 (52,0801 Reconciliation of funds: Fund balances al 1 April 2023 84,933 10,000 257,567 352,500 404.580 Fund balances at 31 March 2024 56.881 10,000 305,708 372,589 352.500 13- DISABILITY SOLUTIONS WEST MIDLANDS ,STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Prlor financial year Unrestflcted Unrestricted funds funds general Designated 2023 2023 Restricted funds Total 2023 2023 Notes Income from: Donations and legacies Charitable activities 50,214 1,313 486,851 40,297 537,065 41,610 Total Income 51.527 527,148 578,675 Expendlture on: Raising funds Charitable activities 8,991 74,757 8,991 621,764 547,007 Total expendlture 83,748 547,007 630,755 Net Income (32,221) (19,859) 152,080> Transfers between funds 66,640 (66,640) Net movement In funds 34,419 (86,499) 152,080) Reconclllatlon of funds: Fund balances at 1 April 2022 50,514 10,000 344,066 404,580 Fund balances at 31 March 2023 84,933 10.000 257,567 352,500 14- DISABILITY SOLUTIONS WEST MIDLANDS BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes Flxed assets Tangible assets 11 4,640 7,441 Current assets Debtors Cash at bank and in hand 12 65,732 317,796 115,023 245,003 383,528 360,026 Credltors: amounts falllng due wlthln one year 13 (15,579) {14,9671 N&t current assets 367,949 345,059 Total assets less current Ilabllltles 372,589 352,500 Net assets 372,589 352,500 The funds of the charity Restricted income funds Unrestricted funds - general Unrestricted funds - Designated 15 305.708 56.881 10,000 257,567 84,933 10,000 16 372,589 352,500 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024. The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of ils incoming resources and application of resources, including ils income and expenditure, for the 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 lo financial statements, so far as applicable to the company. The members have not required the company to obtain an audit of its financial slatements for the year in question in accordance with seclion 478. These financial statements have been prepared in accordance with the provisions applicable to companies subject lo the small companies regime. The financial statements were approved by the trustees on Mrs A E Dair (th￿Ir Trustee Company registration number 07478199 (England and Wales) 15- DISABILITY SOLUTIONS WEST MIDLANDS STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operating activities Cash generated froml(absorbed by) operations 21 72,793 (106,5641 Net cash used In Investlng activities Nel cash used in financing actlvltles Net Sncreaselldecreasel in cash and cash equivalents 72,793 {106,5641 Cash and cash equivalents at beginning of year 245,003 351,567 Cash and cash equivalents at end of year 317,796 245,003 16- DISABILITY SOLUTIONS WEST MIDLANDS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policles Charity information Disability Solutions West Midlands is a privale company limited by guaranlee incorporated in England and Wales. The registered office is North Staffordshire Medical Institute, Hartshill Road, Hartshill, Stoke-on-Trent, Slaffordshire, ST4 7NY. 1.1 Accounting convention The linancial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102,1 and the Charities SORP "Accounting and Reporting by Charities,, Statement ol Recommended Practice applicable lo charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the function81 currency of the charity. Monetary amounts in these tinancial statemenls are rounded to the nearesl £. The accounts have been prepared under the historical Cost convention and the principal accounting policies adopted are set out b810w. 1.2 Golng Concern Al the time of approving the finanGial statements, the trustees have a reasonable expectation that the charity has adequate resources to conlinue in operational existence for the foreseeable future. Thus the trustees, continue lo adopt the going concern basis of accounting in preparing the financial stalements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been d8signaled for other purposes. Designated funds comprise funds that have been set aside at Ihe discretion of Ihe Iruslees for specific purposes, The purposes and uses of the designated funds are set out in the note5 to the financial slalements. Restricted funds are subject lo specific conditions by donors as to how they may be used. The purp)ses and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Income Income is recognised when the charily is legally enlitled lo it aftef any perfomiance Conditions have been met, the amounts can be measured reliably, and it is probable that inwme will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation. unless performance conditions require deferral of Ihe amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. For legacies, entitlement is taken at the eailier of the charity being aware that probate has been granted, where the estate has been finalised and notification has been made by the executor{s) to the charity that a distribution will be made, or when the distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's inlenlion lo make a distribulion. Income from investments is included in the year in which il is receivable. 17- DISABILITY SOLUTIONS WEST MIDLANDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued} 1.5 Expendlture Liabilities are recognised as resources expended where there is a legal and Gonstructive obligalion commilling the charity to the expenditure. Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category. Expenditure on raising funds include costs of generating voluntary income. The costs of generating voluntary income do not include the costs of disseminating information in support of charitable aclivilies. Governance costs are those incurred in connection wilh the administration of the charitable company and cornpliance with constitutional and statulory requirements. 1.6 Tangible flxed assets Tangible fixed assets are initially measured al cost and subsequently measured at cost or valuation, net of depreciation and any impaimient losses. Fixed assels are only capitalised if the cost price is in excess of £1,000. Tangible fixed assets are staled at cost less depreciation. Depreciation is provided al rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows.. Office furniture 8nd equipment 25% . 500k p.a. straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carfying value of the asset. and is recognised in the statement of financial activities. 1.7 Impalrment of flxed assets At each reporting end date, the charity reviews the carrying amounts of its langible assels lo determlne whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss lif any). 1.8 Cash and cash equlvalenls Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Flnancial instruments The charity has elected lo apply the provisions of Seclion 11 'Basic Financial Instruments, and Section 12 'other Financi21 Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset. with the net amounts presented in Ihe financial statements, when there is a legally enforceable rtght to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liabilily simultaneously. Basic flnan¢lal assets Basic financial assels, which include debtois and cash and bank balances, are initially measured al transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaclion, where the Iransaclion is measured at the present value of the future re￿ip1S discounted at a market rate of interest. Financial assets classified as receivable wilhin one year are not amortised. 18- DISABILITY SOLUTIONS WEST MIDLANDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued) Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction prtce unless the arrangement constitutes a financing transaclion, where the debt instrument is measured at the present value of the future payments discounted al a market rate of interest. Financial liabilities classified as payable within one year are not amorlised. Debt instruments are subsequently carried at amortised c05t, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary Course of operation5 from suppliers. Amounts payable are classified as currenl liabilities if payment is due within one year or less. If not, they are presented as non-current liabililies. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's conlractU81 obligations expire or are discharged or cancelled. 1.10 Employee beneflts The cosl of any unused holiday entitlement is recognised in the peiiixl in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an ernployee or to provide termination benefits. 1.11 Retlrement benefits The charity operates a defined contributions pension scheme. Contributions are charged in the accounts as Ihey become payable in accordance with the rules of the scheme. Crltlcal accountlng estlmates and Judgements In the applicalion of the charity's accounting policies. the trustees are required lo make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other faclors that are considered to be relevant. Actual results may differ from these estimates. The eslimales and undeilying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where Ihe revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. There are no critical accounting estimates or judgements that have been made in these financial statements. 19- DISABILITY SOLUTIONS WEST MIDLANDS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 IncoTne from donations and legacies Unrestricted Restrlcted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Donations and gifts Grant receivable for core activities 30.079 30,079 16.484 16,484 27,272 51 S,627 542,899 33,730 486,851 520,581 57,351 515,627 572,978 50,214 486,851 537,065 Donations and glfts Donations and gifts 30,079 30,079 16,484 16,484 30,079 30,079 16,484 16,484 Grants recelvable for core actlvltles Clothmakers Foundation Severn Tr8nt Water Coalfields stoke City Council National Energy Action Macmillan Cancer Support Henry Smilh DWP Disablily Connect Other 10,000 29,298 4,780 124,373 19.200 10,000 29,298 4.780 150,615 19,200 26,242 19,159 98,292 117,451 203.577 203.577 12,368 195,569 28,700 207,935 28.700 1,030 1.030 124,399 124.399 110,248 54,042 110,248 56,247 2.205 27,272 515,627 542.899 33.730 486,851 520,581 Income from charitable activlties Unrestricted Restricted funds funds 2024 2024 Total Unrestrlcted Restrlcted funds fund5 2023 2023 Total 2024 2023 Charltable actlvltles Service contributions Performance related grants 1,995 1,995 1,313 1,313 40,297 40.297 1,995 1,995 1,313 40,297 41,610 -20- DISABILITY SOLUTIONS WEST MIDLANDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from charitable actlvStles Icontlnued) Performance related grants analysis Charitable aGtivities 2023 Charities Aid Foundation Fund Other 40,297 Expenditure on ralslng funds Unrestricted Unrestricted funds funds 2024 2023 Costs of generatlng voluntary Income Other fundraising costs Staff costs 314 8,670 183 8,808 8,984 8,991 21 DISABILITY SOLUTIONS WEST MIDLANDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expenditure on charitable activities Charitable Activities 2024 Charltable Activitles 2023 Direct costs Staff costs Depreciation and impairment Rent and services charges Repairs and maintenance Staff travel and training Telephone Printing, postage, stationery and publicity Other Professional charges General expenses Insurance Information technology Subscriptions Volunteer travel and training Bookkeeping and payroll other costs 391,780 2,801 47.259 1.919 1.937 8,540 3,736 25,877 9,279 3,315 23,680 2,993 3,102 2,105 9,716 431,602 5,085 47,133 (577) 2,329 7.830 3,645 51,024 10.338 3,583 15,991 11.770 6,482 2,664 14,595 538,039 613,494 Share of support and governance costs (see note 7 Governance 7,881 8,270 545.900 621,764 Analysls by fund Unrestricted funds - general Restricted funds 78,414 467,486 74,757 547,007 545,900 621.764 Support costs allocated to actlvltles 2024 2023 Govemance costs 7,861 8,270 Analysed between: Charitable Activities 7,861 8,270 DISABILITY SOLUTIONS WEST MIDLANDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs allocated to activltles {Contlnued) 2024 2023 Governance ¢05ts Gomprlse: Staff costs Other costs AGM Expenses Accountancy 4,335 226 4,405 135 298 3,432 3,300 7,861 8,270 Governance cosls include payments of £3,300 (2023 £2,994) to the independent examiner for the examination of the charitable companys financial statements. Trustees None of the trustees {or any persons Connected with them) received any remuneration during the year {2023'. £nil), and 3 (2023.. 2) of them were reimbursed a total of £2,234 {2023= £726) travelling expenses i ncurred in attending meeting5 and other events on behalf of the charity and also in performing duties as volunteers. Employees The average monthly number of employees during the year was.. 2024 Number 2023 Number Direct Charilable services Governance Total 20 20 Employment costs 2024 2023 Wages and salaries Social security costs other pension costs 370.989 24,188 9,608 405,482 29,256 10,077 404,785 444,815 The Iruslees and Chief Executive Officer are regarded as key management personnel and their total remuneration during the year was £48,720 (2023 - £49,220). -23- DISABILITY SOLUTIONS WEST MIDLANDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Employees (Continued) There were no employees whose annual remuneration was more than £60,000. 10 Taxatlon The charity Is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable GainsAct 1992 to the extent that these are applied to ils charitable objects. 11 Tangible fixed assets Office furnllure and equSpment Cost Al 1 April 2023 37,554 At 31 March 2024 37,554 Depreciatlon and Impairment At 1 April 2023 Depreclation charged in the year 30,113 2,801 At 31 March 2024 32,914 Carrylng amount Al 31 March 2024 4,640 At 31 March 2023 7,441 12 Debtors 2024 2023 Amounts falling due wlthln one year: Trade debtors Other debtors Prepayments and accrued income 24.100 5.290 36,342 73,719 5,290 36,014 65,732 115,023 13 Credltors: amounts falling due wSthln one year 2024 2023 Accruals and deferred income 15,579 14,967 -24- DISABILITY SOLUTIONS WEST MIDLANDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Retlrement beneflt schemes 2024 2023 Defined contribution scheTnes Charge to profit or loss in respect of defined contribution schemes 9,608 10,077 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of Ihe charily in an independently administered fund. 15 Restrlcted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 Aprll 2023 Incomlng resources Resources expended Transf8rs At 31 March 2024 Macmillan Cancer Support Cash for Kids Coalfields Safe and Well SOT Disability Benefit Services Awards forAII Disability Connect Clolhmakers Foundation National EnergyAction Severn Trent SOT CC Cost of Living Fund UK SPF Support lo work 91,677 3,183 203,577 (154,212) (3,183) (3,102) (10,000) (108,023) (811) (105,795) (10,000) (19,201) (25,366) {2,5001 (25,2931 141,042 4,780 1,678 10.000 29,653 7.713 115,341 96,000 17,630 6,902 133,946 124,400 10,000 19.201 29.298 2.500 25,871 3,932 578 257,567 515,627 (467,486) 305,708 -25- DISABILITY SOLUTIONS WEST MIDLANDS NOTES TO THE FINANCIAL STATEMENTS