Ch*ritv registrfition number 1149122
Company registration number 080785Z9 (England and M'ales)
FREEDOM POWERCHAIRS LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

FREEDOM POWERCHAIRS LTD
LEGALAND ADMINISTRATIVE INFORMATION
TrustttS
D Trigmtll
M Osmeni
T Dai.
H ThOrnp￿￿-s1th￿[
Ch*rlty thumber
1149122
Companv number
08078529
Registered office
r¢¢(kbm Ilouse
2A ￿ta￿erS Court
Sho￿haM M. sea
51 Suwx
N43 51..
Independent examiner
D4wrLn ACA FCC'A DC'hA
Richard PlacL T)obwn *r%ici% l.lin1￿
1-7 Siaiitsn Road
LrdM'IL)'
%u¥>¢x

FREEDOM POWERCHAIRS LTD
coiYrENTS
Page
TrustLh
Inde￿n(kn1 examinerfs re￿rn
Siak'meni of financial aciiviiies
FlulanLL yhLYI
Not¢¥ io ih¢ linan¢ial stsi¢m¢nts

FREEDOM POWERCHAIRS LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 JUL Y2023
The truskes pre5eni their annual rer￿ and financial sthkments for the yearended 31 Juls 2023.
The financial stalemenis have iK¢n prepared in accordance i¥iih the accourhiing p)licies sei out in notr I to the financial
taieni¢nL4 and cDtllpl>' M'ith Ihe charilj's Il¢nioTandutn and Article.£. th¢ Compwiie%.4a 2006 and 'Accnuiiiing and Kewrting
ChJrili¢_%.' Stsi¢tn¢nt Ill- R¢wffltn¢nd¢d PTaclic¢ appli¢abl¢ w chJriii¢% PT¢PaTillg th¢iT ar￿)unt% Iti a¢¢()rdanL¢ willi Ili¢
Firt&llLial Repirting Sthnddrd ttpplii&bl¢ in lh¢ LIK and Republic Uri￿]and IFRS 1021. lelT¢¢live l Januat>' 20191.
Objtttivts *etLVlties
I. Tu wilh r¢'liil- fur disiiblid ￿0P1¥ risi(k'ni in EnglaNi JtHI il%¥ii'hL'rL ivhu ar¢ in n¥¥d. h!. pn)viding %￿Lia11Y d¢si¥n¥d
or adJptLJ w%vir whiil Lhairs. and I￿.]n* s¢'Th'ii¢s or fJLiliti¥s ¢J¢ula￿.￿ w tLli¥v¢ th¢ t￿￿xIS. of su¢h p¢N)ns.
2. To ahsis110 relieve the irnpa￿ ofdisabilii). financial hardship. rx)or healih and si<kness ainongsi disabled wple.
The Irusie¢y hav¢ paid du¢ r¢gard to guidan¢¢ I$5￿d by th¢ C￿1￿. commi￿10￿ in d¢¢iding M'hai a¢iiviii¢s lh¢ ¢liarii>' sliould
undertake.
A¢hievtmtnt5 and ptrformanct
'I'hL tru4iL*% Lllntinuid i() a%4i.%i u'iih Ihc rLliLf and irnining foT di4ablcd I￿Ople rcsidcnl in F.iigland and c14c￿herc ￿'hO arc iii
idinbi *PL¢iall￿ ￿'.%Ign￿d ur Jdapi¥d rrt)iiLr M'hi¥lihair* li) Ihi k'>1 i)f thiir ubilill. h(IlWlVlT IIK. C'()vid puiidimiL
lowLd Iradinbp and man> Yoluni¥¥rs ￿11[￿￿1 MhiLh a17¢¢i¥d IIK. LhariliLs ability io Purs￿ its objLc¢ivL$.
Fln*ntl#l rtfvitw
l)Iiriiib thi PLricid ihl Charit￿ had nLI incoming rcsourcL% of £5.15S (9022.. nct outgoing NsvurcLS of £18.3?81. Ai IhL PLrii)d
¥nd ihi Lhuril) hud n¥galiY¥ (If £1.3701202?: N¢g￿l￿¢ 1)I'C6.5251.
Re.¥erve.F policv
Wi ￿111￿ t(1 huild up ￿￿￿Ls a% and WI￿￿ ￿&$IbIL lo coi'cr orKraiional ex￿nd11￿￿ for a 6 monih tKTiod. pM￿ld￿d that Illi4 i
niil t(1 thi dilriinlni ol'oiir (klii'Lr%. ThL' INSI￿$ arc awar¢ Ihai rcs¢r%"¢s arc CUTTcnil> iKlow ihis Icvcl and arc tTrin¥ lo
s¢¢ur¥ furth¥r %our1¥5 01. lunding In as5isl %i-iili rarr%'ing lh¢ rharitsbl¢ ¥livili¥s.
Strutturt? 8oVtrn*nte mxthagtment
"I"h¥ ¥hurilN 1.% <1 ¥l)mpllii% liiiiiiid b% gi￿ra111¢¢. as d¢fin¢d M" lh¢ Comp￿1¢5 Act 2(KJ6.
'I'h¢ trus*¢& who a￿ a150 dire¢￿ts for th¢ pu4K>s¢ of wmpantr law". and 5¢r¥¢d during th¢ >"¢ar Hnd up Lo ihe dale vf
i¥naliirL' i?1 the firtdnLial slalemeni% wyre..
D-frigwell
M 0smLni
T Du}.
H Thomp￿n-S1a￿'r
Recriiiini¢41 un¢luppoirtimeNi o]irnsi¢es
ThL mLthods adopiLd for Ihc rlcruiimcni and apsx)inth￿nI ofthLsiees isowi rccnjith￿I M'ith In￿'rVicW and scrccning.
None ol. the irusiee5 has anTr trKnelicial interes( in compan). All of the trus*es are members ofuie conipan>' and guarantee
to coniribul¢ £10 in tht ¢v¢nt ol'a H inding up.
P38¢ 1

FREEDOM POWERCHAIRS LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) {coiYfiNUED)
FOR THE YEAR ENDED 31 JUL Y2023
Th¢ tTusl¢e5' rew)rt was approY¢d b) th¢ Buatd ofTrusi¢¢s.
M Obmtnt
Trusttt
Date..
P38¢ 2

FREEDOM POWERCHAIRS LTD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FREEDOM POWERCHAIRS LTD
I rer￿rt to Iht trustees on mv examination of the firthneial sthtrments of Freedom P0￿erchaIrs Ilk charityi for the vear
ended 31 July 2023.
Responsibilities and basis of ￿pOrt
As IhL IrublLLi ol. IhL Lh4qrii%' land also its direciors for Ihe pUrr*￿S of comp8nv 1811.) vou are Teswnsible for the preparaiion of
the linancial btateinents in aLLordanct iiiih r¢quir¢m¢nis ofihe Companies Aci 20061ihe 20116 Acii.
Having sati%fied rn)'*ll-thal finaThcial.4iatemenLs ofthe charii) are required to audi*d under Part 16 of ihe 2006 ALI
nJ ¢li¥ihlL lur ind¥p¥nJinl lxatninalion. l rntx)n in ri￿￿£l ofmi LX4unilliiliUTh l)f th¥. ¥hJrii)' s finJn¢ial %iaw'minL4 14rrivd
uul und¥r s¥iliun 145 uf lh¥ Lharilii5 ALI 2011 (th¥ 2011 ALii_ In oul ttL> i.Xiuninaiivn I hts￿l (ullui¥id all thi
ppIiLable Direetions given by the Charii) Commission under section 14515Kbl ofthe 2011 A<1.
Indeptndent tAAminer's stAtemtnl
I havi ¢i)tnplKl¢d rnv ¢x4minJiiun. l Luinfirm ihai Mat￿.￿ ¢om¥ w m). ai*niHTrn ith ¢onn¥¢lion with th¢ ¢¥wninativn
gi% inbi ML eausc 10 LK,IiLVL Ihai irt any material res￿1..
aLLouDiing TLLor(l% HLfL nol k'ipl in rL4rKci of charity requiTcd by r<¢tion 386 ofthc 2006 ALI: or
thL linanLial siaiimLni% th) noi aLtord with rLcords.' or
IhL linunLiul du nvl Lujnpl) M'iih ihl aLwunling rwuirLm¢nts of sL'¢lion 396 th¢ 2006 All vihlr ihan any
rLquiwin¢ni Ihai ¢h¥ a¢¢ounis gi%¢ a tru¢ armi fair vi¢￿. ￿"hICh is noi a maiilr ￿￿nSider¢￿ as part (if an ind¥fvn￿.nt
Ihi liii<iiiLiJI .4ialLni¥rils havi not prcparcd in accordanLr u'ith thL' mcilKwJs w)d pTinLipIL% of IhL' %ialbiiiiiil i)I'
I￿r￿tilL fur ￿lI)UntIng ￿￿K)rlIng bi LhariiiL% appliLahl¥ w Lharili¥4 PTiparinbi ihiir u¢uiunL4 in
¢()rdun¥¢ wilh lh¥ l.'inanLiuI R¥Wrtinb? %iJndaTd appliriiblL in IIK. IJK R¥JMJbliE ol'lNl4nd11.K% 11121.
I havL n() L()llcL'ms and have come acms% no ￿her mxiieTS in ainncLiion with ihe examinftiion io which 811eniion shi)uld hL'
dr&iwn in this rL'SX)rt in i>rdL'r Ii) enJblL' th pr41￿r undLirsvJndinbb {)I'IlK, finoniial staiLmLnis l(1 ￿. rL'uchLd.
D8rrttt Illrdithg ACA FCCA DChA
RiLhard l>laLL' lknh5()n S¢r¥i¢¢$ l.imit¢d
1.7 %iuiii)n Road
Crawley
Dat¢d..
P38¢ 3

FREEDOM POWERCHAIRS LTD
STATEMENT OF FINANCIAL ACTIN'ITIES
INCLUDING INCOME AND EXPENDITURE AccouNr
FOR THE YE4R ENDED 31 JUL Y2023
Unre$tri¢ted
funds
2023
Ilnrestri¢ted
fund¥
2022
Notts
Income from:
Dondiions and ILgilLj¢S
25.889
23.443
26.223
8.9SY
InvLsimLnis
Totil income
49.337
35.1¥3
Lxpenditure on:
44.182
Total txpenditure
44.1¥2
Net in¢omellexpenditurel and movtmtnt IA funds
5.155
Reconcili8tion of fund5:
Fund baldnLL% at l Aug￿%[ 2022
16.5251
Fund balanees at 31 Juli. 2023
16.5251
'I'hL lt￿ltLMLnt or rinanLial ttciiviiies incl￿$ all 8ain$ l￿d lo**$ r¢¢iTr8nis¢d it) th¢ s"¢thr. All income ttnd ¢xrKnditurL' derive
Irom Loniinuin¥i ￿tIllI1￿s.
P38¢ 4

FREEDOM POWERCHAIRS LTD
BALANCE SHEET
ASAT31 JULY2023
2023
2022
Notos
Fixed assets
TangiblL aSStlS
12
874
Current IlS8tts
D¢hi()r%
Lash at bank and in har
13
6.051
7(M
3.20tI
1.0¥7
6.1141
4.295
C￿ditOrs. *mounts f*lling dut within ont
ytar
14.8911
Net current aJJttJllliabilitit51
1.950
Total a55tt5 less current liabilities
2.824
Crtditors: ￿mount$ f*llin% dy¢ *fttr mo
th¥th otht y¢•r
16
14.1941
11.3701
16.5251
Th¢ futtd$ of ih¢ ¢h¥rl¢¥
17
11.3701
l(F.5251
11.3701
16.5251
Thi Liimpany 15 LniiilLd tu IIK. exemption from the audii rLquiremeni (￿n￿ined in seciion 477 uf thL C"i)mpaniLs Ail 2006. fi)r
Ihl vcar LndLd 31 Julv 20•3.
Th¢ dir¥clors acknowlcdge their re5rthsibilili¢5 for compl)"ing with lh¢ r¢quir¢m¢nts of th¢ Cotnpanie5 Ad 2006 14.iih r¢5PECt
to acciiunting r¢¢Drd% and the pr¢paraiiDn or rinanrial stst¢m¢nts.
'I'he mLmhL'rn hdie nut re4uired the compithi. to obtain an dtsdii ofits financial Sta￿Me￿l￿ fur the Jeur in 4ue5lj()n in dLLc1rd￿¢e
iih siciion 476.
Th¢s¢ Iinaniial stai¢m¢nts have iK¢n prepaT¢d in accordanc¢ u.ith Ihe provisions applicabl¢ lo compani¢5 subjeci kn the small
compani¢s r¢gim¢.
'I'he financial staletnent5 were appr()s'ed bs. the tru51ee50rt.........................
M Osmenl
Trusttt
Companj rLgisiraiion numbcr 08078529 (Ertgiand aThl M'dlsl
p38¢ 5

FREEDOM POWERCHAIRS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JUL Y2023
Accounting polities
Charity information
FrL*.dtsm PtsssLTchdirs Lid is a privaiLb Lompani" limilLd bi guardthieL' irtCOTwraiLd in ErtLland and WalLs. The rLgisitred
oifiLe is Freedoni House. 2A Il'ea%'ers CourL Ropetsckle. Shoreham b), se& Ilesi Sussex. BN43 SES.
Accounting convention
'IhL linanLial sldiLmilliS havL Ikx'n prepa￿d ith accordance with the charili's Memordrtdum and Articles ineorpordied on
22 Ma). 2012. (he C'ompanies Aci 2006. 1-.RS 10? -Tlie financial Rtwning Siaiidard applicable in ilie LIK aiid Republic
ol. Iriland'- I'"I'.R% 102.1 and the ChariiiLS SORP 'Accouniing and Reryining b). C'liariiiLS'. Siaieineiii Ill. RiwiiiiiILiidid
PraLIILL' appliiablL io chariiies prcpuring iheir aceounis in accoriLwicc ii'iih Ihc 1.In￿7clal Rc￿nIng %IAiidard 11ppliciiblc
in Ihl IIK RLpublic of [￿l￿nd IFK% 1021" lelTeaiv¢ l JanuaTh. •0191. The charity is a l>ubliL Benefit bnlity a%
.linLd b) 102.
The financial Sta￿mentS ar¢ pr¢paY¢d in S￿rlIng. H'hi¢h is tk fu￿110￿11 ¢urr¢n¢v of ¢hari¢y. Mon¢w ainounts in
these linanLldl siaiemenis are routmled 10 the nearesl E.
'I'hL linancial $tak"mLnL% have ken prepared under ihe hiS￿rical COM conveniion. Imodificd ￿ iiicludc ilic revaluatioii ol.
lrriihi)Id pThir￿rtl￿.￿ and ii) inLludL inii%imLrii proFKrti¢s and cenain financial lnstyumLn￿ ai fair valuLI. priiiLipal
ILLI)unlinb r&>liii¢> a(k)ptid aTL SLI oui iK'Io%i'.
1,2 Going eoTh¢¢r
Ai Ihl IiiiIL Ill. Uppm￿l￿8 fJnanLial ￿alcn￿nL% th Ilu￿e¢S havc a rc&gTrnable cxrKxlalion thai illl Lharil) ha4 adL4ualL
i)urLi4 1<) L(IniinuL in iir&rali(Inal Lxi*ILnci li>r ItK' r(ITLxLablL luiurL. ￿.￿11￿1 Ihl Iru%lL%% acLipI Ihui IhLir lund%
31 ¥1 Jul} 21123 ari al a n¢galiv¢ balaiiiL uf £1.370 is ￿&￿nabl¥ pn)miyc Ihal ilic Lharil>- ¢aii uiiiliiiui (iP¥raliii& liir
12 Iniinih% Iri)m th¥ balani¢ 4h¥¥l %ignirtg dai¢.'lThus th¥ irusitts ￿)nlIrt￿ ￿0p¢ lh¥ going ¢i)ni¢m l¥J%iy Iil'aiiiiuiiiing
in pr4purin¥ ihi linwi¢ial.%lul4rtK'nis.
,3 Ch•ri1gble fund5
IliirLstriLILd luiids are availabk for usc ￿ ihc discrciiorb of the wus*cs in furthcrdncc or1￿1r charl￿bIL objcclivc%.
Intome
Inloini 1.% T¢cogni%¢d wh¢n th¢ chariry is I¢Balty ¢ntiil¢d ￿ il aft¢T any rKrfom)arKc wnditjOll5 have bcen IncL the
amounts can k m¢4sur¢d r¢liHbly. and it is probabl¢ lh￿ inrn¢ ivill b¢ r￿¢IV¢d.
Cash donation5 ar¢ rLYognised on rweiw. 011￿r don￿lon5 aT¢ r¢cognis¢d orK¢ the charitv has bcln nollfil￿ of thL
donation. uiilc55 FKTlormanc¢ condilion5 T¢qUiT¢ &f¢rral of the atnouni. Inwine lax recov¢r4ble iii ￿latIO17 to doiiat10115
r¢r¥iv¥'d und¥r Qtill Aid or d¥'¢d5 of ￿V¢￿an1 is r¢rogni5¢d al th¢ lim¢ of th¢ donalion.
L¢gaci¢5 ar¢ r¢cognis¢d on ru¢ipt or oih¢TWi5e ifihe charii) ha5 ken TKblified oran Im￿ndINg dislribulion. the ainount
15 kno%%"n. and r¢r¢ipi 15 exFKc*d. If ¢h¢ arnounl 15 noi knoii"n. th¢ l¢gac)" is tsra*d as a wntiiig¢nl
IS Expenditure
EApLndiliirL is fLLognised unce IheTe is a legal or LX)IJStrUClive obligaiion ￿ transfereu)nomic ￿nLfil 10 a third parti,. li is
pn)bablL ihai a transfer of economic ttncfits ivill ￿ t¢qUiTed in sdilcmcnL a￿1 ihc amouni of the obligaiion can
measured r¢11abl>'.
Exp¢nditure is cla55ifi¢d bb acli*its.. The costs of ¢ach aaivih ar¢ trth up of the total of direct costs and 5har¢d cost5.
including %uppnrt costs invi>li"ed in undettsk-IllE each actii"il!". Ditecl COSL￿ atlTibutsble ts) a single aclii'ity aTe allocated
directl￿ li) Ihdt aclivitTr Shared Lu%ls i%"hich conltibule lo tllo￿ than ac11￿11}. %upp()rt LXlS1% Ii'hiLh iicil
aiiribuiablL 10 2 singlc aLliViI! arL apwrtioncd kiiicen (hose ￿lI1]ll¢s on a basis consiskni ￿lIh ihL use of rL'soufLCS.
Central 518ff cosis ar¢ allocated on th¢ basis of time ￿ni. and 1kweci￿i0n Cha￿S allocaied on ihe ky)nion of the
asset'5 Use.
P38¢ 6

FREEDOM POWERCHAIRS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y2023
Accounting policies
Icontinuedl
1.6 Tithgible fixed *ssets
"langibl¢ Iix¢d iniiiallj. rrKa5UT¢d ￿ co* al￿ sul>s¢quentl)' measured ai cosi or valuaiion. net of depT¢ciation
and aD> itDpairrn¢nt los%
l)epreciation i.s r¢cognised 50 as ￿ iiTitr off the cost OT ValU￿10n of assets less their residual values over theiT uselul lives
on ih¢ l(I111)%4'ing b&%¢g'.
Fixiurts and lillings
25Yo Siraighi line
'rhe gain or 1055 arising ort Ihe diskN)sal of an assei is dekmiined as Ihe ditTerence sale pr(Trceeds and Ihe
carrying valuL ol'ihc a&8ei. and is Tecogni*d in ihi siaiL"milii orriwicial aciiviiits.
Imp*irment of fixed *sseis
Ai rLpiirtingTr Lnd ￿￿11￿. chariiy rcvicM'% Ik ca￿l￿g amoupts of ILS wigiblc &*%CLS ￿ dcL'm)iDL ￿he￿Ier iliirc i
th¢ a%%( is ¢stimai¢d in urJ¢i ¢0 d¥¥i¢miin¢ th¢ ¢xK'ni imNim*ni Iossiifa*> i.
IA CHsh and cash equiv*len15
C'J.41i aiid L&%li i4ui%dlLni% iticlude cath in hand. (k￿￿ll$ held ai call with banK% other %knrt4erni liquid inve%iinL'lilS wilh
i)rig￿li1￿11 maiuriiiLs c)f IhrL* moThihs or k's5. and bank iTr%'Lrdrafl.%. l18nk OVLrdrdll% arl H'iiliin bi)m)wing% in LurrLIii
.9 Fin&n¢ial instruments
'I'hL ihariil iliLlid io appl%" the pri)visions 41f ￿LI10n I l -Il&sic Financial In&trumenLS- and SL'Liion 12 '()IhL'r
F'inanlial IrL%irumLnib I%%uLS i>fi.'RS 102 Ici all ofii% finanLial insinimcnis.
FinanLial inslrufflinls ar¢ r¢cognis¢d in th¢ charil}'s balanc¢ sht¢t ￿h¢￿ th¢ charilv b¢win¢s part> IL) lh¢ r(intractug1
provision% ol-lhe in8irum¢ni.
'inanLial lidhilitie.% drL' oif.¢Lt. li iih the nei amounis w*nied in thL fLndn¢ial %iatLmLnt%. M"hLn ihLfL' 1%
lig&?IlJ Lnfi)rLLablL rlghi 10 %LI OtrihL' fLLogni.*d amounts and thLfL is an inicniion io ￿lilL l)n a nLI ha%iq or ic) TLalisL IhL
asscl and iiiili Ihc liabiliii simuliancousl)..
Basicfio4Nciql qssets
B&*iL finanLial &ssLls. ii'hich includL' dcbiors and aNI bank balances. are iniiiall% Inca%uTed ai Iran￿¢[lon PTiL¢
incliiding Iransaciion Cosis and arL subx'quLnili carrild ai amoni*d cosi using Ihc eifeaii.c iniLfLsi mlihod unlLSS IhL
arrnngLmLni ion51llllle5 a lin4mcing Irdnsaiiion. %Yhcrc Ihc irnn5aciion is mca5UTL'd ai Ihe PTLycni valul ol. Ihc liiiurL
r¢c¥ipts discouni¥d at a mark¢t ral¢ ol. in1¢￿￿. financial a55¢ts rla55ili¢d as rer¢ivabl¢ M"ithin oiic year arc noi amonis¢d.
Bo.¥icfinonci￿l liuhililie.T
BusiL tinanlial liabiliiiLs. inc1￿1ng crediioTS and ￿nk loans are iniiiall!. recognised ai iransaction price unle55 the
arrangeni¢nt con51ilut¢5 a financing Iransaclion. il-here the d¢bi inslrumeni is iiieisuTed at ilie preseiit Tralu¢ of the future
paytn¢nts diwunL¢d al a matk"¢L rak of in1¢￿sL Financial liabiliiies rla55ifi¢d H5 paiabl¢ widiin on¢ )"ear ar¢ iiot
rti%ed.
Tra(k" crcdiiors arc obligations io pa) for g￿Nts or ￿TrIC¢S lh￿ ha¥t acquired in ihe ordinaTh cours¢ of 0￿raI10nS
troni suppliers. Amouiits pavable are cla55ified as curmii liabiliiie5 if pa)'meThi 15 due Viiihin one vear or lesq. It"noi. Ihe>'
ar¢ pr¢5¢nt¢d a5 noll-curreni liabiliiies. Trade crediiors are Tecognised iniiiall!. ai Iransaciion price and 5ubs¢quentl>'
rn¢asured at amnrtised cost wsing the effectis'e inlerey tn¢thod_
P38¢ 7

FREEDOM POWERCHAIRS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y2023
Critical ateounting esiimAtes And judgements
In the applicaiion of iht chariry's accouniing FKJlicies ihe tru*ees are required ￿ mak-e judgemenis, estimates and
a££utnpiion% aknut lh¢ carrj'ing aJnouThi of a&stis and liahiliiie£ thai ar¢ noi readilN appareiit fnirn o¢h¢r snurce%. "I lie
¢%litnal¢% <￿￿ ￿￿￿}ll411¢d asSUtnpiiuns ar¢ bJs¢d on hi%wiiLiil c￿￿[i¢nr¢ an(1 f<lLturs that 4T¢ Ci)ll%id¢r¢d iu h¢
relevant. Actu￿ Tesults dilleT frvm ih¢s¢ esiittthi¢S.
The esiimaies and underlJinE &ssumpiions are ￿l'l¢￿t￿ on an ongoing b&sis. Revisions 10 accouniing esiimaies art
recognised in ihe period in %4hich esiimaie is M'ised ￿"here Ihe rekiqion affecLS onl), Ihai ￿riod. or in the period of
th¢ r¢￿Illon and luiur¢ %i'h¢r¢ ih¢ Tevision alTeci8 IM)Ih curreni and fuiur¢ ￿rIodS.
In¢om¢ from donalions I¢E¥¢ies
UhM5lritted
fund5
2023
Uhrestritttd
fund5
2022
IA)natii>n8 and gifts
7.138
11.0114
25.889
26.223
Incomt from rharitable #¢tivitieJ
Relief for
disAbled
people
2023
R¢lief for
di5&bled
people
2022
Sali ofgoods
23.44.1
8.959
Analy515 by fund
23.443
8.959
Income from investments
Vnre51ricted Ilnreslrirted
fund5
funds
2023
2022
Int¢r¢5t r¢r¢ivabl¢
p3ge 8

FREEDOM POWERCHAIRS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y2023
ChAritAble #tiivitits
Relief for
disabled
p¢opl¢
Z023
Relief for
dI￿bled
p¢ople
2022
tkpreciaiion
MiltL'rial laknur
RLni
0￿iLl, Cosis
'leleci)nimunicaiion5
Siind
Charitabli (k>nuliorLS
438
12.774
15.352
6.520
438
16.465
20.4.35
2.831
3.872
302
1.509
41.349
43.397
Sharl lif 4upw?rt LO%li (SLL 71
%harL' iTrI'Bc)VL'rnancL Cf)sis (￿'L. 71
7.4116
2.711X
1.636
44.182
Support costs allocated to *¢livitits
1023
2022
Travel
837
2.484
3.X711
242
218
372
20
2.7118
l.olln in5uranc¢
Priniin¥. pi)slJ¥L siaiionerv
Ad%¢rtising
Oihir support costs
lia¥crnanc¢ rosts
189
534
64
1.197
2.833
Anmlysed between..
ReliLI' l(Ir disahlLd
2.833
Net rnovement in fund5
2023
21122
"ITh¢ n¢t mOV¢Tn¢nt in fund5 É5 5ta*d after rhargingllrrrditingl..
DLprcLjation ofowncd tsngiblL fixLd assets
438
438
P38¢ 9

FREEDOM POWERCHAIRS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y2023
Trustees
None of lh¢ irustets lor anv ttrsons connected iiiih iheml received remunernion or irnelits from ihe chariiv during
th¢ y¢ar.
10 Empl(kye¢s
The average monihly numkr of emplovtts thjring the s'earM'&S=
2023
Number
2022
Numbtr
Taxatio
'I'he Lhariiy Is LILmpi Irom lay on iiicomi and gains falling M'iihin ￿lI1￿n 505 of ihL 'I8IL% ALI li)88 Dr *ciioii 252 of
IhL'la¥aiii)n Iil'C'hargiablE Ciain% Aci l()92 10 IhL L¥ILrbi thai arL at>pliLd 10 IL% chaTithblL l)bjLIl%.
12 Tin%ible fixed a55et5
Cost
Al l Augu%1 2D22
1.750
Ai 31 lulv 2023
Depretiation and imp*irmtnl
Al l Aiigusl 202?
DLprLLldiion Lharged in the Jear
438
438
Ai 31 Jul> 2023
876
CHrrying amount
Ai 31 Jul%. 2023
874
Ai 31 JUIN 2022
13
Debtors
2023
2022
Amounts fglling dut within one ytgr:
Oiher de￿or5
6,051
3,208
pag¢ 10

FREEDOM POWERCHAIRS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y2023
14 Loans And ovtrdrAfts
21123
2022
ank loan5
6.402
8.554
Payable within ont b'¢aT
Pa)'ablL allLr ortL J¢ar
2.208
4.194
2.153
6.401
15 Crtdittsrt= #mounts f#llin2 dut within tsn¢ >'¢#r
2023
2022
Noies
ank li)ans
14
2.208
1.433
1.250
2.153
Accroals and delerfL'd income
4.891
5.7J I
16 Crnditorj: amountj IAlling dut gntr MO￿ thxn ont year
2023
2022
Noles
Elunk loan5
14
4.194
17 Unrestricted fundj
'rhc iinrc%triilLd liin(1s ol'ih¢ charil) rompri5¢ ihc unc1t￿nded balanc¢s ofdon&lions and graiits which arc not suhj¥¢l lo
$p¥rilir riinditions bs. donor5 and grantor5 a5 to hom" Ihc%' ma!" U5¢d.'IIKsc includc d¢signa*d lunds M"hi¢h ha￿¢ k¢ii
set a%ide nui ofunresiricied luth(Ls hi. the Iruaee5 for s￿rifiC
A¢ l Augusi
202Z
Incoming
Rt50urces At 31 July 2023
expended
GenLral funds
16.5251
49.337
144.1821
11.3701
Previou5 ye#r:
At I All￿St
2021
lthroming
50urtts
Rt50urce5 At 31 July 2022
expended
General funds
11.803
35.183
16.5251
18 Related party trans#¢iions
During the )'ear ihere ￿'aS cash loaned to the chaTID' from Freedom Resource Recoi'er). Lid. ￿'hich trustees Nlartin
Osm¢nt and DaTrid Tri8￿¢11 are direaors of. Ai Ihe l.ear end. Ireedom Re￿ur¢¢ RecoN¢rn' Ltd ii.ere ow¢d £2.530 from
th¢ charity, whirh 15 Includ￿ a5 a cr¢diior in the5¢ a¢counts_
pag¢ 11