**Registered number: 08915239 Charity number: 1156963**
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
**(A Company Limited by Guarantee)**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **TWP Accounting LLP**
Chartered Accountants & Statutory Auditors The Old Rectory Church Street Weybridge Surrey KT13 8DE
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **CONTENTS**
||Page|
|---|---|
|**Reference and Administrative Details of the Company, its Trustees and Advisers**|1|
|**Trustees' Report**|2 - 7|
|**Independent Examiner's Report**|8|
|**Statement of Financial Activities**|9|
|**Balance Sheet**|10 - 11|
|**Statement of Cash Flows**|12|
|**Notes to the Financial Statements**|13 - 29|
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
|**Trustees**|A Sartori|
|---|---|
||J Levy|
||A Cooper|
||M Mowbray (appointed 18 June 2021)|
|**Company registered**
**number**
08915239
**Charity registered**
**number**
1156963
**Registered office**
4 Thames Street
Staines-upon-Thames
Spelthorne
TW18 4SD
**Chief executive officer**
Vicki Atherton
**Accountants**
TWP Accounting LLP
Chartered Accountants and Statutory Auditors
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
**Bankers**
CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ||
Page 1
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **TRUSTEES' REPORT FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
The Trustees present their annual report together with the financial statements of the Surrey Disabled People's Partnership for the 1 April 2021 to 30 September 2022. The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
## **Objectives and activities**
## **a. Policies and objectives**
The Charity are established as follows;
The provision of assistance, advice, representation and services which will directly benefit people with complex social, health or care needs, whether by reason of youth, age, ill-health, disability, financial hardship or other disadvantage.
The Provision of facilities of recreation and other leisure time occupation for persons who have need of such facilities by reason of their impairment, poverty or social and economic circumstances with the object of improving their conditions of life within the administrative county of Surrey and environs.
The Charity’s main aims are to;
Empower, support and enable individual disabled people and help them to live independent lives, provide information about services and benefits available to disabled people, to ensure they are informed of and understand their rights and to improve and enhance the services available to them.
## **b. Strategies for achieving objectives**
We have continued to work closely with local authorities with the commissioning of statutory Advocacy services across Surrey and into neighbouring authorities. We have also been providing an accessible Information and Welfare Benefits Advice service since June 2018, from within a Community Café, located at our registered office in Staines upon Thames. This has enabled the charity to offer access to Information and a professional Welfare Benefits Advice service to the local community and provide opportunities for disabled people to participate in their local community with volunteering programmes at the Community Café.
## **c. Activities undertaken to achieve objectives**
All types of Advocacy services are strength based and outcome focused, with the aim of enabling and empowering our beneficiaries to understand their rights, have their voice heard, access services they need and live more independently. The provision of a professional benefits advice service and volunteer led information service and community café, offers disabled people and other members of the community access to up to date information about their care and support and accurate benefits advice. Lastly, volunteer recruitment within the Community Cafe provides opportunities for disabled people to use their experiences to help others, feel less isolated and build confidence, improve skills and enhance employment prospects. The Café has proved a success in achieving positive outcomes, both for people accessing the services within and those individuals completing volunteering programmes.
Page 2
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **Objectives and activities (continued)**
## **d. Main activities undertaken to further the company's purposes for the public benefit**
In setting objectives and planning for activities, the Trustees have given due consideration to general public guidance published by the charity commission relating to public benefit, and in particular to its supplementary public benefit guidance on the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantages.
## **Achievements and performance**
## **a. Key performance indicators**
For the period covered by this report, the Charity received incoming resources of £812,949. Resources expended amounted to a total of £909,452. Total net loss amounted to £96,503. The Charity’s reserves now stand at £22,649.
Page 3
**SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **Achievements and performance (continued)**
## **b. Review of activities**
## **Advocacy Service (Advocacy in Surrey)**
SDPP have successfully delivered the Advocacy in Surrey services commissioned jointly by Surrey County Council and Health; this contract started in April 2017, for an initial period of 3 years. This contract was extended for a further year, until March 31st 2022 at the same contractual value and terms, and subsequently extended for a further three month terms until 30th June 2022.
The service specification includes statutory services of Independent Care Act Advocacy and Independent Mental Health Advocacy for all eligible people in Surrey. There is also a discretionary offer for vulnerable groups including those with care and support needs, accessing mental health support, engaged with substance misuse treatment or living with a long term condition or HIV. The uptake of Advocacy services in Surrey has steadily increased throughout the span of this contract, with no gaps in provision of Advocacy services across Surrey throughout the Covid 19 pandemic, introducing additional practices of supporting people virtually, alongside continued face to face support. Robust risk assessment processes and the provision of PPE enabled the Advocacy Team to provide a seamless and accessible service to individuals using Advocacy services.
This contract was recommissioned by Surrey County Council during 2021, with the new Advocacy contract due to start in April 2022. SDPP submitting a tender, as the lead provider, for the provision of Advocacy services from April 2022. Due to delays in their recommissioning process, Surrey County Council subsequently the start of the new Advocacy contract until 1 July 2022.
Ultimately, following a competitive tendering process Surrey County Council awarded the contract to an alternative provider, with the contract taking effect from 1 July 2022.
The Advocacy in Surrey contract the vast large majority of SDPP’s activities. As a consequence of losing this Contract, the Trustees made the difficult decision to cease remaining Charitable activities.
In April 2021, SDPP were successful in our application to the Henry Smith Charity for a grant for the provision of a range of non-statutory services in Surrey for people with Autism and/or a Learning Disability. Unfortunately, given the financial uncertainties due to the loss of the contract with Surrey County Council, we were not able to accept this grant or to continue to provide services.
## **Advocacy in Slough**
SDPP have been successful bidders in the recommissioning of this service for a term of 3 years, with the potential to extend for a further two, commencing on April 1st 2021. This service is to deliver a full range of both Statutory and non-statutory Advocacy services, in partnership with Matrix. SDPP are the lead provider of this contract at a value of £109,800 per annum.
The provision of Advocacy services in the Borough of Slough continued throughout the Covid 19 pandemic, introducing additional practices of supporting people virtually, alongside continued face to face support. Robust risk assessment processes and the provision of PPE has enabled the Advocacy Team to provide a seamless and accessible service to individuals using Advocacy services.
In 2022, in light of the significant loss of funding from Surrey County Council, SDPP worked closely with the local authority and with Matrix for a smooth exit of the contract, enabling Matrix to continue as the sole provider for one further year, and to ensure a seamless continuation and delivery of service to users.
## **Information and Advice Service (Marianne’s Community Cafe)**
Since Marianne’s Community Café opened in June 2018 it has become an indispensable community resource, helping existing and new customers every week with Information and Advice queries, food bank referrals, links into adult social care, referrals to Advocacy and signposting to many other local services. Many of these customers have urgent need for help and complex welfare issues and challenges. .
We have provided work experience and training to many volunteers within the Café and Information services setting, many of which are young people and adults with learning difficulties, mental health problems, and those
Page 4
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **Achievements and performance (continued)**
on the autistic spectrum. A number of our volunteers have gone on to paid employment, additional volunteering and college training. The Café is a registered referrer for food bank parcels and offers a safe and welcoming environment for all the local community.
This service has been funded from a combination of donation from grant funding, local councillor member funds and private donations. Takings from the Café are used to cover the cost of consumables and towards the costs of the services.
Sadly, due to lack of ongoing sustainable funding for this project and other loss of funding affecting SDPP as a whole, Marianne’s Community Café ceased operating from 30th September 2022.
## **c. Factors relevant to achieve objectives**
Reductions in local authority income have presented significant challenges for SDPP, however our principal activities were maintained during this period until September 2022.
## **Financial review**
## **a. Going concern**
Given the loss of the Advocacy in Surrey contract that SDPP and the challenges with securing other sustainable sources of funding for Charitable activities, SDPP will cease its activities as of September 30th 2022.
## **Structure, governance and management**
## **a. Constitution**
The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 13th May 2014.
The company is constituted under a Memorandum of Association dated 13th May 2014 and is a registered charity number 1156963.
The principal object of the company is to provide assistance, advice, representation and services which will directly relieve the needs of disabled people.
SDPP’s charitable objectives were updated in June 2021 to include the provision of assistance, advice, representation and services which will directly benefit people with complex social, health or care needs, whether by reason of youth, age, ill-health, disability, financial hardship or other disadvantage.
## **b. Methods of appointment or election of Trustees**
The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.
There is a robust Induction process which introduces new members of the Board to all aspects of the organisation, the teams, the beneficiaries and understanding of the services we provide. New trustees are provided with notes outlining, in brief, their legal obligations under charity and company law, and are also made aware of the content of the Memorandum and Articles of Association, the decision making process and the financial performance and plans of the charity. Ongoing training is sourced externally from the voluntary sector and NCVO, including all aspects of financial and structural governance, as well as leadership training.
Page 5
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **Structure, governance and management (continued)**
## **c. Organisational structure and decision-making policies**
The Board of Directors provide governance of the organisation and work together to develop and implement the overall strategy. Full operational responsibility is delegated to the Chief Executive who works closely with the SDPP Managers and staff to deliver SDPP’s strategic aims. There is a Delegation of Authority document which clearly sets out both strategic and operational decision making protocols.
## **d. Risk management**
The Directors have assessed the major risks to which the company is exposed, in particular those related to the operations and finances of the company, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.
## **Plans for future periods**
As noted above, SDPP has ceased its charitable activities as of 30 September 2022.
## **Reserve policy**
The free reserves, which are equivalent to the charity’s unrestricted funds (less fixed assets of £nil), amounted to a negative £393,322 at period end. These funds are intended to provide protection in case of an unforeseen down turn in income, or additional needs in expenditure, and also to fund future development of new projects that are currently under consideration. Best practice holds that reserves equal three months of an organisation’s running costs (in this case £151,575). Taking into consideration that the organisation holds restricted funds in the amount of £415,971, the Directors note that a total (unrestricted and restricted funds) amount of £22,649 is less than satisfactory based on the best practice benchmark. However, the SDPP has ceased its charitable activities as of 30 September 2022.
Where any fund is in deficit, the Trustees seek to eliminate the deficit through the identification and application of additional sources of funding, such as legacies, donations, grants or other sources of financing. This is delegated responsibility of the senior managers in collaboration with the Board of Trustees and is reviewed regularly.
## **Investment Powers**
In accordance with the Articles of Association, the Directors have the power to invest the money of the Charity not needed for immediate working purposes.
## **Asset cover for funds**
The Directors’ confirm that there are adequate liquid assets that are available to fulfil the obligations of the Charity.
Page 6
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **Statement of Trustees' responsibilities**
The Trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
................................................ **J Levy** Trustee
Date:
Page 7
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **Independent Examiner's Report to the Trustees of Surrey Disabled People's Partnership ('the company')**
I report to the charity charity trustees on my examination of the accounts of the company for the period ended 30 September 2022.
## **Responsibilities and Basis of Report**
As the charity trustees of the company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent Examiner's Statement**
Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report.
Signed:
Dated:
Philip Munk FCA, FCCA (Senior Statutory Auditor)
TWP Accounting LLP Chartered Accountants and Statutory Auditors The Old Rectory Church Street Weybrigde Surrey KT13 8DE
Page 8
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
|**Note**
**Income from:**
Charitable activities
3
**Total income**
**Expenditure on:**
Charitable activities
4
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**18 months**
**ended**
**30 September**
**2022**
**£**
**50,640**
**50,640**
**161,137**
**161,137**
**(110,497)**
**(282,825)**
**(110,497)**
**(393,322)**|**Restricted**
**funds**
**18 months**
**ended**
**30 September**
**2022**
**£**
**762,309**
**762,309**
**748,315**
**748,315**
**13,994**
**401,977**
**13,994**
**415,971**|**Total**
**funds**
**18 months**
**ended**
**30 September**
**2022**
**£**
**812,949**
**812,949**
**909,452**
**909,452**
**(96,503)**
**119,152**
**(96,503)**
**22,649**|Total
funds
12 months
ended
31 March
2021
£
628,464|
|---|---|---|---|---|
|||||628,464|
|||||611,826|
|||||611,826|
|||||16,638|
|||||102,514
16,638|
|||||119,152|
The Statement of Financial Activities includes all gains and losses recognised in the period.
The notes on pages 13 to 29 form part of these financial statements.
Page 9
## **SURREY DISABLED PEOPLE'S PARTNERSHIP (A Company Limited by Guarantee) REGISTERED NUMBER: 08915239**
## **BALANCE SHEET AS AT 30 SEPTEMBER 2022**
|**Note**
**Fixed assets**
Tangible assets
9
**Current assets**
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one
year
11
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Restricted funds
12
Unrestricted funds
12
**Total funds**|**345**
**106,274**
**106,619**
**(83,970)**|**30**
**September**
**2022**
**£**
**-**
**-**
**22,649**
**22,649**
**22,649**
**415,971**
**(393,322)**
**22,649**|176,217
80,018
256,235
(157,226)|31 March
2021
£
20,143
20,143
99,009
119,152
119,152
401,977
(282,825)
119,152|
|---|---|---|---|---|
Page 10
# **SURREY DISABLED PEOPLE'S PARTNERSHIP**
# **(A Company Limited by Guarantee) REGISTERED NUMBER: 08915239**
# **BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2022**
The company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the period in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees on _________________________________________________ and signed on their behalf by:
................................................
**J Levy** Trustee
The notes on pages 13 to 29 form part of these financial statements.
Page 11
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **STATEMENT OF CASH FLOWS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
|**Cash flows from operating activities**
Net cash used in operating activities
**Cash flows from investing activities**
**Net cash provided by investing activities**
**Cash flows from financing activities**
**Net cash provided by financing activities**
**Change in cash and cash equivalents in the period**
Cash and cash equivalents at the beginning of the period
**Cash and cash equivalents at the end of the period**
The notes on pages 13 to 29 form part of these financial statements|**18 months**
**ended**
**30**
**September**
**2022**
**£**
**26,257**
**-**
**-**
**26,257**
**80,018**
**106,275**|12 months
ended
31 March
2021
£
(94,888)
**-**
**-**
**(94,888)**
174,906
80,018|
|---|---|---|
Page 12
**SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **1. General information**
Surrey Disabled People's Partnership is a charitable company incorporated in England and Wales and is limited by guarantee. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity's operations and principal activities are the provision of information, support, representation and services which directly relive the needs of disabled people within the administrative county of Surrey and environs.
Given the loss of the Advocacy in Surrey contract that SDPP and the challenges with securing other sustainable sources of funding for Charitable activities, SDPP will cease its activities as of 30 September 2022, and the reporting period will change to ended on 30 September 2022. Here, the transitory period would be 18 months from 1 April 2021 to 30 September 2022 and the comparative period would be one year from 1 April 2020 to 31 March 2021. The comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective October 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Surrey Disabled People's Partnership meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Going concern**
The Charity ceased trading on 30 September 2022, and the balance sheet drawn up at 30 September 2022 recognises all assets and closure liabilities at that date.
## **2.3 Income**
All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Page 13
**SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **2. Accounting policies (continued)**
## **2.4 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs.
## **2.5 Tangible fixed assets and depreciation**
Tangible fixed assets costing £250 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .
Depreciation is provided on the following bases:
|Leasehold improvements|- Straight line over five to ten years|
|---|---|
|Office equipment|- Straight line over three years|
|Computer equipment|- Straight line over ten years|
## **2.6 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **2.7 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 14
**SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **2. Accounting policies (continued)**
## **2.8 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
## **2.9 Financial instruments**
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.10 Operating leases**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the lease term.
## **2.11 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## **2.12 Volunteer and other donated services**
The value of services provided by volunteers is not incorporated into these financial statements.
Page 15
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **3. Income from charitable activities**
|**Unrestricted**
**funds**
**18 months**
**ended**
**30**
**September**
**2022**
**£**
Advocacy
-
Brokerage
-
Other
41,465
Cafe
9,175
**Total 2022**
50,640
Unrestricted
funds
12 months
ended
31 March
2021
£
Advocacy
-
Brokerage
-
Other
24,382
Cafe
2,816
Total 2021
27,198|**Restricted**
**funds**
**18 months**
**ended**
**30**
**September**
**2022**
**£**
745,609
-
-
16,700
762,309
Restricted
funds
12 months
ended
31 March
2021
£
559,900
1,176
-
40,190
601,266|**Total**
**funds**
**18 months**
**ended**
**30**
**September**
**2022**
**£**
**745,609**
**-**
**41,465**
**25,875**|
|---|---|---|
|||**812,949**|
|||Total
funds
12 months
ended
31 March
2021
£
559,900
1,176
24,382
43,006|
|||628,464|
Page 16
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **4. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|**Unrestricted**
**funds**
**18 months**
**ended**
**30**
**September**
**2022**
**£**
Advocacy
-
Other
161,137
Cafe
-
**Total 2022**
161,137
Unrestricted
funds
12 months
ended
31 March
2021
£
Advocacy
-
Other
68,191
Cafe
-
Total 2021
68,191|**Restricted**
**funds**
**18 months**
**ended**
**30**
**September**
**2022**
**£**
673,383
-
74,932
748,315
Restricted
funds
12 months
ended
31 March
2021
£
499,395
-
44,240
543,635|**Total**
**18 months**
**ended**
**30**
**September**
**2022**
**£**
**673,383**
**161,137**
**74,932**|
|---|---|---|
|||**909,452**|
|||Total
12 months
ended
31 March
2021
£
499,395
68,191
44,240|
|||611,826|
Page 17
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **5. Analysis of expenditure by activities**
|Advocacy
Other
Cafe
**Total 2022**|**Activities**
**undertaken**
**directly**
**18 months**
**ended**
**30**
**September**
**2022**
**£**
670,654
110,279
69,354
850,287|**Support**
**costs**
**18 months**
**ended**
**30**
**September**
**2022**
**£**
2,729
50,858
5,578
59,165|**Total**
**funds**
**18 months**
**ended**
**30**
**September**
**2022**
**£**
**673,383**
**161,137**
**74,932**|
|---|---|---|---|
||||**909,452**|
|Advocacy
Other
Cafe
Total 2021|Activities
undertaken
directly
12 months
ended
31 March
2021
£
497,889
25,573
43,324
566,786|Support
costs
12 months
ended
31 March
2021
£
1,506
42,618
916
45,040|Total
funds
12 months
ended
31 March
2021
£
499,395
68,191
44,240|
|---|---|---|---|
||||611,826|
Page 18
**SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **5. Analysis of expenditure by activities (continued)**
## **Analysis of direct costs**
|Wages, national insurance & pensions
Other staff costs
Travel and subsistence
Professional fees
Stationery, printing and postage
Telephone costs
Computer costs
Office maintenance
Water and rates
Light and heat
Advertising and promotion
Sundries
Subscriptions
Conference and meeting expenses
Cafe - Running Costs
**Total 2022**|**Total**
**funds**
**18 months**
**ended**
**30**
**September**
**2022**
**£**
**465,122**
**1,392**
**17,193**
**327,260**
**3,242**
**4,399**
**6,070**
**9,730**
**396**
**4,250**
**33**
**-**
**1,017**
**8**
**10,175**
**850,287**|Total
funds
12 months
ended
31 March
2021
£
276,603
805
8,907
254,962
1,294
4,607
6,979
3,619
375
2,215
384
206
35
101
5,694|
|---|---|---|
|||566,786|
Page 19
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **5. Analysis of expenditure by activities (continued)**
## **Analysis of support costs**
|Professional fees
Office maintenance
Rent and service charges
Insurance
Sundries
Bank charges
Depreciation
Profit or loss on disposals
**Total 2022**
**6.**
**Independent examiner's remuneration**
Independent examiner's remuneration|**Total**
**funds**
**18 months**
**ended**
**30**
**September**
**2022**
**£**
**8,363**
**873**
**21,952**
**5,172**
**2,527**
**135**
**7,467**
**12,676**
**59,165**
**18 months**
**ended**
**30**
**September**
**2022**
**£**
**3,200**|Total
funds
12 months
ended
31 March
2021
£
5,162
340
29,124
2,345
3,022
69
4,978
-|
|---|---|---|
|||45,040|
|||12 months
ended
31 March
2021
£
3,050|
Page 20
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **7. Staff costs**
|Wages and salaries
Social security costs
Contribution to defined contribution pension schemes|**18 months**
**ended**
**30**
**September**
**2022**
**£**
**400,325**
**29,417**
**35,379**
**465,121**|12 months
ended
31 March
2021
£
253,557
16,130
6,917|
|---|---|---|
||||
|||276,604|
During the year, £35,158 of redundancy payments accrued at period ended 30 September 2022.
The average number of persons employed by the company during the period was as follows:
|Advocacy
Information services
Governance, fund raising and support
Cafe|**18 months**
**ended**
**30**
**September**
**2022**
**No.**
**8**
**-**
**2**
**2**
**12**|12 months
ended
31 March
2021
No.
9
1
3
1|
|---|---|---|
||||
|||14|
No employee received remuneration amounting to more than £60,000 in either year.
## **8. Trustees' remuneration and expenses**
During the period, no Trustees received any remuneration or other benefits (2021 - £NIL).
During the period ended 30 September 2022, no Trustee expenses have been incurred (2021 - £NIL).
Page 21
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **9. Tangible fixed assets**
|At 1 April 2021
Disposals
At 30 September 2022
At 1 April 2021
Charge for the period
On disposals
At 30 September 2022
**Net book value**
At 30 September 2022
At 31 March 2021|**Short-term**
**leasehold**
**property**
**£**
**169,929**
**(169,929)**
**-**
**160,762**
**1,965**
**(162,727)**
**-**
**-**
9,167|**Office**
**equipment**
**£**
**36,683**
**(36,683)**
**-**
**25,707**
**5,502**
**(31,209)**
**-**
**-**
10,976|**Computer**
**equipment**
**£**
**45,084**
**(45,084)**
**-**
**45,084**
**-**
**(45,084)**
**-**
**-**
-|**Total**
**£**
**251,696**
**(251,696)**|
|---|---|---|---|---|
|||||**-**|
|||||**231,553**
**7,467**
**(239,020)**|
|||||**-**|
|||||**-**|
|||||20,143|
## **10. Debtors**
|**Due within one year**
Trade debtors
Other debtors
Prepayments and accrued income|**30**
**September**
**2022**
**£**
**345**
**-**
**-**
**345**|31 March
2021
£
135,000
23,104
18,113
176,217|
|---|---|---|
Page 22
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **11. Creditors: Amounts falling due within one year**
|Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income at 1 April 2021
Amounts released from previous periods|**30**
**September**
**2022**
**£**
**14,029**
**783**
**69,158**
**83,970**
**30**
**September**
**2022**
**£**
**112,500**
**(112,500)**
**-**|31 March
2021
£
20,622
265
136,339
157,226
31 March
2021
£
117,300
(4,800)
112,500|
|---|---|---|
Income has been deferred as funds relate to the period April 2021 to June 2021, which been fully released in the period 2022.
Page 23
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **12. Statement of funds**
|**Statement of funds - current period**
**Unrestricted funds**
**Designated funds**
Designated Funds - all funds
**General funds**
General Funds - all funds
**Total Unrestricted funds**
**Restricted funds**
WIDE
Advocacy
Welfare Benefits
Brokerage
Surrey Hubs
Grants to individuals
Cafe
**Total of funds**|**Balance at 1**
**April 2021**
**£**
**3,536**
**(286,361)**
**(282,825)**
**176,211**
**558,665**
**(13,941)**
**25,071**
**(327,931)**
**(17,953)**
**1,855**
**401,977**
**119,152**|**Income**
**£**
**-**
**50,640**
**50,640**
**-**
**745,609**
**-**
**-**
**-**
**-**
**16,700**
**762,309**
**812,949**|**Expenditure**
**£**
**(3,536)**
**(157,601)**
**(161,137)**
**-**
**(673,382)**
**-**
**-**
**-**
**-**
**(74,933)**
**(748,315)**
**(909,452)**|**Balance at**
**30**
**September**
**2022**
**£**
**-**
**(393,322)**
**(393,322)**
**176,211**
**630,892**
**(13,941)**
**25,071**
**(327,931)**
**(17,953)**
**(56,378)**
**415,971**
**22,649**|
|---|---|---|---|---|
Page 24
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **12. Statement of funds (continued)**
## **Statement of funds - prior period**
|**Unrestricted funds**
**Designated funds**
Designated Funds - all funds
**General funds**
General Funds - free funds
**Total Unrestricted funds**
**Restricted funds**
WIDE
Advocacy
Welfare Benefits
Brokerage
Surrey Hubs
Grants to individuals
Cafe
**Total of funds**|Balance at
1 April 2020
£
10,648
(252,480)
(241,832)
176,211
498,159
(13,941)
23,895
(327,931)
(17,953)
5,906
344,346
102,514|Income
£
-
27,198
27,198
-
559,900
-
1,176
-
-
40,190
601,266
628,464|Expenditure
£
(7,112)
(61,079)
(68,191)
-
(499,394)
-
-
-
-
(44,241)
(543,635)
(611,826)|Balance at
31 March
2021
£
3,536
(286,361)
(282,825)
176,211
558,665
(13,941)
25,071
(327,931)
(17,953)
1,855
401,977
119,152|
|---|---|---|---|---|
Page 25
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **12. Statement of funds (continued)**
## **Information WIDE**
Answering enquiries on a range of topics affecting disabled people covering Woking and Surrey Heath and with the help of supervised volunteers providing outreach services at a number of venues in the area.
## **Advocacy**
An independent, confidential and free advocacy scheme for disabled and older people across Surrey and Slough.
## **Surrey Hubs**
Woking, Godalming, Camberley, Addlestone & Staines Hubs have been set up in recent years to promote and raise awareness of the charity’s services to residents of surrey. Income is received to be used specifically against capital expenditure and running costs for the Hubs.
## **NHS Health Complaints**
Free independent support available to people who live in Surrey. Assistance and not advice, is provided to ensure their own interests are represented.
## **Grants to individuals**
Voluntary income includes donations received as a result of appeals on behalf of individuals.
## **Designated funds**
Created in 2009 to indicate the unrestricted funds used to finance net tangible fixed assets.
## **Information and Advice Service (Marianne’s Community Cafe)**
Marianne’s Community Café opened in June 2018 it has fast become an indispensable community resource, helping existing and new customers every week with Information and Advice queries, food bank referrals, links into adult social care, referrals to Advocacy and signposting to many other local services.
Page 26
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **13. Summary of funds**
## **Summary of funds - current period**
|Designated funds
General funds
Restricted funds
**Summary of funds - prior period**
Designated funds
General funds
Restricted funds|**Balance at 1**
**April 2021**
**£**
**3,536**
**(286,361)**
**401,977**
**119,152**
Balance at
1 April 2020
£
10,648
(252,480)
344,346
102,514|**Income**
**£**
**-**
**50,640**
**762,309**
**812,949**
Income
£
-
27,198
601,266
628,464|**Expenditure**
**£**
**(3,536)**
**(157,601)**
**(748,315)**
**(909,452)**
Expenditure
£
(7,112)
(61,079)
(543,635)
(611,826)|**Balance at**
**30**
**September**
**2022**
**£**
**-**
**(393,322)**
**415,971**
**22,649**
Balance at
31 March
2021
£
3,536
(286,361)
401,977
119,152|
|---|---|---|---|---|
## **14. Analysis of net assets between funds Analysis of net assets between funds - current period**
|**Unrestricted**
**funds**
**30**
**September**
**2022**
**£**
Current assets
(309,352)
Creditors due within one year
(83,970)
**Total**
(393,322)|**Restricted**
**funds**
**30**
**September**
**2022**
**£**
415,971
-
415,971|**Total**
**funds**
**30**
**September**
**2022**
**£**
**106,619**
**(83,970)**
**22,649**|
|---|---|---|
Page 27
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **14. Analysis of net assets between funds (continued)**
## **Analysis of net assets between funds - prior period**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|Unrestricted
funds
31 March
2021
£
20,143
(145,742)
(157,226)
(282,825)|Restricted
funds
31 March
2021
£
-
401,977
-
401,977|Total
funds
31 March
2021
£
20,143
256,235
(157,226)
119,152|
|---|---|---|---|
## **15. Reconciliation of net movement in funds to net cash flow from operating activities**
|Net income/expenditure for the period (as per Statement of Financial
Activities)
**Adjustments for:**
Depreciation charges
Loss on the sale of fixed assets
(Increase)/decrease in debtors
Increase/(decrease) in creditors
**Net cash provided by/(used in) operating activities**
**Analysis of cash and cash equivalents**
Cash in hand
**Total cash and cash equivalents**|**18 months**
**ended**
**30**
**September**
**2022**
**£**
**(96,503)**
**7,467**
**12,676**
**175,873**
**(73,256)**
**26,257**
**30**
**September**
**2022**
**£**
**106,275**
**106,275**|12 months
ended
31 March
2021
£
16,638
4,978
-
(122,675)
6,171
(94,888)
31 March
2021
£
80,018
80,018|
|---|---|---|
## **16. Analysis of cash and cash equivalents**
Page 28
## **SURREY DISABLED PEOPLE'S PARTNERSHIP**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2022**
## **17. Analysis of changes in net debt**
|||||**At 30**|
|---|---|---|---|---|
||**At**|**1 April**||**September**|
|||**2021**|**Cash flows**|**2022**|
|||**£**|**£**|**£**|
|Cash at bank and in hand||**80,018**|**26,256**|**106,274**|
## **18. Pension commitments**
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £35,379 (2021 - £6,917). Contributions totalling £Nil (2021 - £22,064 receivable) were payable to the fund at the balance sheet date.
## **19. Operating lease commitments**
The company had no commitments under non-cancellable operating leases at 30 September 2022.
Page 29