Docusign Envelope ID: B390EF44-CA01-468C-BEE9-34BDCE4D8DD5
REGISTERED COMPANY NUMBER: CE04342 (England and Wales) REGISTERED CHARITY NUMBER: 1163162
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Disability First CIO
CCW Limited Chartered Accountants 295/297 Church Street Blackpool Lancashire FY1 3PJ
Docusign Envelope ID: B390EF44-CA01-468C-BEE9-34BDCE4D8DD5
Disability First CIO
Contents of the Financial Statements for the Year Ended 31 March 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 4 |
| Independent Examiner's Report | 5 | ||
| Statement of Financial Activities | 6 | ||
| Balance Sheet | 7 | to | 8 |
| Notes to the Financial Statements | 9 | to | 14 |
| Detailed Statement of Financial Activities | 15 | to | 16 |
Docusign Envelope ID: B390EF44-CA01-468C-BEE9-34BDCE4D8DD5
Disability First CIO
Report of the Trustees for the Year Ended 31 March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Disability First CIO is a Blackpool based charity that works across Lancashire and Cumbria. We offer information, advice and support services to anyone living with, or caring for someone with, a disability.
The aims of the charity are:
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The relief of physically or mentally disabled people in the county of Lancashire and in particular but not exclusively by the provision of advice, information and support, which will directly relieve the needs of such people.
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The promotion of equality and diversity for the public benefit by:
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a) the elimination of discrimination on the grounds of race, gender, disability, sexual orientation or religion.
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b) advancing education and raising awareness in equality and diversity.
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c) promoting activities to foster understanding between people from diverse backgrounds.
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d) conducting or commissioning research on equality and diversity issues and publishing the results to the public.
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e) cultivating a sentiment in favour of equality and diversity.
Our key objectives are:
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to strengthen our unrestricted funding base
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to develop stronger connections with the NHS
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seek opportunities to work in partnership
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investment in and inclusion of our volunteers
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increase awareness of what we do
Criteria or measures we use to assess success in the reporting period.
Our funders expect us to demonstrate our success. Funding comes in the form of both restricted and unrestricted income. Therefore we have different reporting models and key performance indicators. This means that in order to measure and demonstrate successful outcomes, we use a range of tools including databases, individual evaluation forms and specific funder reporting models. This enables us to both assess and demonstrate our success in the reporting period.
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Disability First CIO
Report of the Trustees for the Year Ended 31 March 2025
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Disability First Charitable Incorporated Organisation (CIO) has been supporting people since 1992, through the specialist provision of services across Lancashire and Cumbria. Disability First empower individuals with disabilities to thrive and advocate for their needs, resulting in enhanced accessibility and inclusive living.
We are one of the few charities on the Fylde Coast that provide a comprehensive Welfare Benefit Service. At grass roots level we help people with disabilities and their families to complete disability benefit forms, on a one to one basis. We also give advice by phone and support clients through the benefits appeal process. Our volunteers support the clients emotionally at what can be a daunting and stressful experience, and express our client's difficulties in their forms, to ensure they receive the financial support they need. This is especially important for our clients with mental health problems, autism or learning difficulties.
From April 2023 to March 2024 our Welfare benefits project directly supported 430 clients with their benefits i Charitable activities Disability First Charitable Incorporated Organisation (CIO) has been supporting people since 1992, through the specialist provision of services across Lancashire and Cumbria. We are one of the few charities on the Fylde Coast that provide a comprehensive Welfare Benefit Service. At grass roots level we help people with disabilities and their families to complete disability benefit forms, on a one-to-one basis. We also give advice by phone and support clients through the benefits appeal process. We also facilitate the Blackpool Disability Partnership.
In April 2024 to March 2025, we supported a total of 493 people with in person, one to one support to access the benefits that they are entitled to. This covered Blackpool, Fylde & Wyre.
Our Mesothelioma Advice service CLASAG supported people with Asbestos related conditions to access Industrial Injuries benefit, and other benefits they are entitled to as well as holding an in-person support group once a month in Lancaster. We helped 47 people between December 2023 to December 24.
We also work with business and government services to campaign and raise awareness of the disability issues in a bid to achieve greater accessibility and inclusion, whilst driving forward continued improvements in service provision. One of our crucial roles is promoting the views of disabled people, through representation and consultation. The organisation provides a portfolio of overlapping services that aim to promote health and wellbeing, enabling people with long term health conditions of all ages, to live independently.
For more details about Disability First and what we do, please visit:
www.disabilityfirst.org https://www.facebook.com/disabilityfirst/ or call our office on 01253 477201/2
FINANCIAL REVIEW
Reserves policy
The trustees policy is to maintain unrestricted funds, which are the free reserves of the charity, at a level which equates to a minimum level of six months of unrestricted expenditure.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
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Disability First CIO
Report of the Trustees for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Key management remuneration
The terms and conditions of employment of all personnel are determined by the Trustees. This includes hours of work, salaries and any increases, for example because of cost-of-living increases, etc. The practice is to create appropriate job descriptions and personal specifications and we are fortunate to have some trustees with a breadth of relevant skills and experience. When necessary, trustees seek the advice of external consultants. We do not operate a financial performance management system at present. The day-to-day objectives of the CIO is devolved to the Chief Executive Officer who is responsible for recruitment of all staff & Volunteers to deliver projects.
Board meetings are a minimum of 4 times per year with an annual AGM. These are arranged in person and virtually to accommodate maximum attendance. Between meetings, decision making and ratification of documents is carried out by email.
Risk management
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. Controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
CE04342 (England and Wales)
Registered Charity number
1163162
Registered office
Blackpool Centre for Independent Living 259 Whitegate Drive Blackpool Lancashire FY3 9JL
Trustees
V Balaguru Z Sewart B Carney (resigned 30.12.24) D Ptolomey
Independent Examiner
Mr Paul Ronson FCA CCW Limited Chartered Accountants 295/297 Church Street Blackpool Lancashire FY1 3PJ 05-Dec-25 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
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Disability First CIO
Report of the Trustees for the Year Ended 31 March 2025
...................................................................... Z Sewart - Trustee
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Independent Examiner's Report to the Trustees of Disability First CIO
Independent examiner's report to the trustees of Disability First CIO ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also 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 your charity's accounts as 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
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:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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.
Mr Paul Ronson FCA
The Institute of Chartered Accountants in England and Wales
CCW Limited Chartered Accountants 295/297 Church Street Blackpool Lancashire FY1 3PJ 05-Dec-25 Date: .............................................
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Disability First CIO
Statement of Financial Activities for the Year Ended 31 March 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 80,837 Investment income 2 1,114 Total 81,951 EXPENDITURE ON Charitable activities Charitable activities 97,300 Other 90 Total 97,390 NET INCOME/(EXPENDITURE) (15,439) RECONCILIATION OF FUNDS Total funds brought forward 111,816 TOTAL FUNDS CARRIED FORWARD 96,377 |
Restricted funds £ - - - - - - - - - |
31.3.25 Total funds £ 80,837 1,114 81,951 97,300 90 97,390 (15,439) 111,816 96,377 |
31.3.24 Total funds £ 84,491 1,081 85,572 - 86,274 86,274 (702) 112,518 111,816 |
|---|---|---|---|
The notes form part of these financial statements
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Docusign Envelope ID: B390EF44-CA01-468C-BEE9-34BDCE4D8DD5
Disability First CIO
Balance Sheet 31 March 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 - CURRENT ASSETS Cash at bank 98,018 CREDITORS Amounts falling due within one year 8 (1,641) NET CURRENT ASSETS 96,377 TOTAL ASSETS LESS CURRENT LIABILITIES 96,377 NET ASSETS 96,377 FUNDS 9 Unrestricted funds TOTAL FUNDS |
Restricted funds £ - - - - - - |
31.3.25 Total funds £ - 98,018 (1,641) 96,377 96,377 96,377 96,377 96,377 |
31.3.24 Total funds £ 90 113,568 (1,842) 111,726 111,816 111,816 111,816 111,816 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each 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 to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
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Docusign Envelope ID: B390EF44-CA01-468C-BEE9-34BDCE4D8DD5
Disability First CIO
Balance Sheet - continued 31 March 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
05-Dec-25
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. V Balaguru - Trustee
............................................. Z Sewart - Trustee
The notes form part of these financial statements
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Disability First CIO
Notes to the Financial Statements for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Fixtures and fittings | - 25% on cost |
|---|---|
| Computer equipment | - 20% on cost |
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
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Disability First CIO
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
2. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Deposit account interest | 1,114 | 1,081 |
| NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | ||
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Depreciation - owned assets | 90 | 452 |
3. NET INCOME/(EXPENDITURE)
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 31.3.25 | 31.3.24 | ||
|---|---|---|---|
| Trustees | 3 | 6 | |
| Staff | 3 | 3 | |
| 6 | 9 | ||
| No employees received emoluments in excess of £60,000. | |||
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL | ACTIVITIES | ||
| Unrestricted | Restricted | Total | |
| fund | funds | funds | |
| £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 84,491 | - | 84,491 |
| Investment income | 1,081 | - | 1,081 |
| Total | 85,572 | - | 85,572 |
| EXPENDITURE ON | |||
| Other | 86,274 | - | 86,274 |
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
continued...
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Disability First CIO
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
| 6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund funds £ £ NET INCOME/(EXPENDITURE) (702) - RECONCILIATION OF FUNDS Total funds brought forward 112,518 - TOTAL FUNDS CARRIED FORWARD 111,816 - 7. TANGIBLE FIXED ASSETS Fixtures and Computer fittings equipment £ £ COST At 1 April 2024 and 31 March 2025 3,384 5,044 DEPRECIATION At 1 April 2024 3,384 4,954 Charge for year - 90 At 31 March 2025 3,384 5,044 NET BOOK VALUE At 31 March 2025 - - At 31 March 2024 - 90 |
Total funds £ (702) 112,518 111,816 Totals £ 8,428 8,338 90 8,428 - 90 |
|---|---|
continued...
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Disability First CIO
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Social security and other taxes Accrued expenses 9. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS |
At 1.4.24 £ 111,816 111,816 Incoming resources £ 81,951 81,951 At 1.4.23 £ 112,518 112,518 |
31.3.25 31.3.24 £ £ 91 290 605 611 945 941 1,641 1,842 Net movement At in funds 31.3.25 £ £ (15,439) 96,377 (15,439) 96,377 Resources Movement expended in funds £ £ (97,390) (15,439) (97,390) (15,439) Net movement At in funds 31.3.24 £ £ (702) 111,816 (702) 111,816 |
|---|---|---|
continued...
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Disability First CIO
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
9. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 85,572 | (86,274) | (702) |
| TOTAL FUNDS | 85,572 | (86,274) | (702) |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.4.23 £ 112,518 112,518 |
Net movement in funds £ (16,141) (16,141) |
At 31.3.25 £ 96,377 |
|---|---|---|---|
| 96,377 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 167,523 | (183,664) | (16,141) |
| TOTAL FUNDS | 167,523 | (183,664) | (16,141) |
continued...
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Docusign Envelope ID: B390EF44-CA01-468C-BEE9-34BDCE4D8DD5
Disability First CIO
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
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Disability First CIO
| INCOME AND ENDOWMENTS Donations and legacies Donations Grants Investment income Deposit account interest Total incoming resources EXPENDITURE Other Computer equipment Support costs Finance Bank charges Information technology computer software and support Human resources Wages Pensions Other Rent and utility costs Insurance Telephone and internet Sundries Training costs and materials Travelling expenses Volunteer expenses Postage and stationery Advertising Repairs and renewals Carried forward |
Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 £ £ 23,837 69,491 57,000 15,000 80,837 84,491 1,114 1,081 81,951 85,572 90 452 152 150 631 1,281 59,608 57,294 1,029 972 60,637 58,266 3,802 3,898 1,363 1,240 2,927 2,857 897 188 4,854 - 1,139 1,169 4,642 2,017 1,932 922 - 105 437 - 21,993 12,396 |
Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 £ £ 23,837 69,491 57,000 15,000 80,837 84,491 1,114 1,081 81,951 85,572 90 452 152 150 631 1,281 59,608 57,294 1,029 972 60,637 58,266 3,802 3,898 1,363 1,240 2,927 2,857 897 188 4,854 - 1,139 1,169 4,642 2,017 1,932 922 - 105 437 - 21,993 12,396 |
|---|---|---|
| 84,491 1,081 |
||
| 85,572 452 150 1,281 57,294 972 |
||
| 58,266 3,898 1,240 2,857 188 - 1,169 2,017 922 105 - 12,396 |
This page does not form part of the statutory financial statements
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Disability First CIO
| Other Brought forward Sub-contractors Governance costs Independent examiner fee Professional fees Total resources expended Net expenditure |
Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 £ £ 21,993 12,396 8,716 12,469 30,709 24,865 912 900 4,259 360 5,171 1,260 97,390 86,274 (15,439) (702) |
|---|---|
This page does not form part of the statutory financial statements
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