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2023-03-31-accounts

REPORT OF THE TRUSTEES AND UNAUDITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 FOR DISABILITY CAN DO

Registered Charity No. 1163190

Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

CONTENTS

Page
Chairman’s Report 1
Report of the Trustees 2 - 7
Independent Examiners report 8
Statement of financial activities 9
Balance sheet 10
Notes to the financial statements 11 - 20

Disability Can Do Annual Report and Accounts 2023

Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

Chairman’s Report

Welcome to the 2022/23 Annual Report.

First and foremost, I wish to thank everyone involved with the charity for the tremendous contributions they have made in so many ways to delivering vital services to the community we represent. Their skills, knowledge, hard work, and sense of humour get us through difficult times and have directly contributed to the quality of the service we deliver, driving the charity forward.

The charity also acknowledges that we could not operate without the financial support of all our donors, fundraisers, and grant funders. Not only is this critical to paying our rent, accommodation, and utilities, but is also vital to the continuation and development of services relevant to and requested by the community we serve.

One theme runs through this Annual Report: disabled people remain at the heart of our work. They always have been, and always will be. Whether you look at our campaign work or delivery of our services, you will find a common determination to support disabled people to live the lives they choose.

No doubt this reporting year was another extraordinary period overshadowed by the recovery post-pandemic, the current economic uncertainty fuelled by high inflation and a cost of-living crisis. In particular, for our service users it has impacted greatly on energy, food, and housing costs.

It’s been crucial to have a user-led charity such as ours, both delivering services and highlighting the many issues affecting people and looking back over the past year, has once again highlighted to me how much of a difference Disability Can Do can makes to the lives of the people we support, helping them overcome the many barriers they face.

Competition is increasing at an alarming rate for the funding available to charities and the voluntary sector. Continuation funding for Disability Can Do’s core area of work has become increasingly hard to source. We are working hard to ensure we have the people and other resources in place to meet the need in our communities, and endeavour to operate the charity as effectively and efficiently as possible.

We have to prepare ourselves for change, the charity's need for change will partially be driven by financial necessity alongside the most important factor of the need to improve further accessibility to our services. There are opportunities for more efficient, and cost-effective ways of working, and new connections will present opportunities for new partnership opportunities.

So, if there are challenges, we will face them together with commitment and excitement for what we hope to achieve.

As we wrap up this financial year, our aim is to continue the incredible work that Disability Can Do and the amazing team do, every day. We will continue to support everyone that comes through the door with a presenting need, however big or small. Disability Can Do’s open-door policy and the commitment of all the employees when it comes to caring for vulnerable people will always be a priority.

Roger Bevan

Chair of Trustees

Disability Can Do Annual Report and Accounts 2023

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

Report of the Trustees

The trustees present their report with the financial statements of the charity for the year ended 31 March 2022. 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

The objects of the charity in the governing document are:

Our aim is for all disabled people to have the same choice, control, and freedom as any other person. With the provision of information and advice on how to effectively access the relevant benefits, services, peer support and disability rights, we are also aiming to encourage a far greater overall level of health and well-being not only for disabled people but also for their carers, friends and families. Our aims fully reflect the purposes for which this charity was originally set up.

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives.

The activities of our charity have continued to remain focused on providing support to enable people within our area of activity to exercise choice and control and are all undertaken to further our charitable purposes for public benefit.

ACHIEVEMENT AND PERFORMANCE

The trustees regularly review the charity's strategic direction and operational plans alongside the funding plan to monitor progress. This helps to identify issues of medium and longer term spending. The key issue is the charity's ability to maintain its financial stability in order to be able to continue to offer its much-needed services.

Review of activities

This has been another year of challenges. The pandemic continued to have major impact on our work as the Costof-Living Crisis also began to impact on disabled people and carers. Disabled people continued to be massively impacted on all fronts and demand for support continued to increase and affect the capacity of the charity. All of the evidence in relation to the Cost-of-Living Crisis and in particular energy costs demonstrated that disabled people were amongst those hit hardest by rising costs. In addition to the long-lasting impacts of the pandemic where research now provides hard evidence that disabled people were some of those most affected, and continue to be, by the effects of Covid 19.

The ability to adapt and work and deliver services to meet changing needs is one of the positive lessons of the last couple of years. Our staff are resourceful and adaptable and we are grateful for what has been achieved often in difficult circumstances.

Let's take a closer look at Disability Can Do's services and the impact they have had over the year.

Welfare and wellbeing

Disability Can Do has continued to provide our core area of work throughout the year (One-Stop Service), providing information, advice, advocacy support and practical assistance to disabled people, carers and those with a long-term health condition. Thereby helping people to break down the barriers they face in everyday life, and to make a positive impact on their life choices and opportunities.

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

Information provision had been critical throughout the pandemic to ensure disabled people and carers could access the right support and the cost-of-living crisis has now required the same level of response. Disability Can Do still aims to be the first point of contact for disabled people and carers despite a reduction in funding available for the service, we continue to deal with any request for information from disabled people and carers.

The enquiries have continued across the following areas:

Skills and opportunities

Our charity aims to both support personal development for people with disabilities and improve workplace culture through employer training and awareness. We also seek to break down barriers together with employers as well as service users. We understand how hard navigating disabilities in the workplace can be and we seek to offer supportive, non-judgmental training for employees and employers in the future.

Volunteering provides opportunities for people with disabilities to build their network and develop new skills and confidence in preparation for employment. In the past volunteers have progressed to staff positions within Can Do as well as externally. This work was disrupted through the pandemic period and we will continue our work with volunteers across our transport and other services.

In the first half of 2022/23 we restructured our employability service. We launched the Working on Wellbeing service delivered in partnership with Scope. The service is free and open to people who are disabled helping them to enhance their employability and achieve their career goals. There are two strands to the programme, Kickstart and Starting Line, each tailored to specific service user needs.

The delivery increases our reach and connections beyond the Caerphilly Borough to the rest of Gwent, an exciting development for our charity.

Working on Wellbeing has had a successful launch. In the first six months to the end of March 2023 we received 117 referrals with 61 service users enrolled on the Kickstart and Starting line programmes.

Challenge and change

As a charity we actively campaign to challenge and change pre-conceptions around living with a disability, raise awareness of disability rights and promote an inclusive society free from disabling barriers where all individuals are equal.

Throughout the year we have we have offered support to people with a disability, and their Carers, in the local community to help break down barriers, increase their knowledge and confidence about their rights, enabling them to access opportunities and make well-informed choices.

To get a better understanding of the barriers faced and life situations of people with disabilities and their Carers, we have worked closely with those in the local community. By speaking with statutory bodies, local businesses, and people in the third sector, we have also increased our understanding of the support we should offer.

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

FINANCIAL REVIEW

Financial position

The organisation is primarily funded through restricted grant income. Income during the year amounted to £112,901 up 3.5% on the previous year. Of this total, £108,339 was received as restricted grant income.

As a result of reduced funding available for service delivery, there were termination costs for staff in the year amounting to £12,545.

Total reserves at the year-end amounted to £26,907 of which £22,820 was restricted, with unrestricted reserves at £4,087. Tangible fixed assets at year-end amounted to £14,938 which includes a restricted amount of £7,729 for a vehicle.

Reserve Policy

In order that Disability Can Do can meet its objectives for disabled adults and carers, the Trustees have considered its resources and commitments. Disability Can Do is reliant on a combination of grant funding, contracts, self-generated income and donations, and the Trustees review the level of reserves required based on an assessment of the major financial risk to which the charity is exposed.

The Trustees consider that unrestricted reserves to cover approximately twelve months of the expected core running costs, plus the costs of closing the charity, should be achieved and maintained which equates to £100,000.

Over the period of the pandemic, the Trustees made informed decisions to draw on previous reserves to fund services in the community. This year the Trustees took the decision to designate unrestricted reserves of £22,183 to cover the forecasted deficit budget position resulting from the continuation of services.

For our charity, especially when our services are free at the point of delivery, restoring and then increasing reserves will be a challenge. However, the board's policy will continue to be to build reserves to the £100,000 figure over the next five years. This will be reviewed again in 2023-24.

FUTURE PLANS

We face a number of challenges in the coming few years. Not least of these is ever-increasing demand for our support services. Our client group is one of the most vulnerable in our society, The cost-of-living crisis continues to create extremely difficult and worrying times for disabled people, with disability related expenditure adding an extra burden to already stretched household budgets, they are feeling the effect of changes in government policies, local authority budget cuts and changes to welfare benefits.

Couple this with the growing number of people who are living longer but with health and social care needs, and we begin to understand some of the challenges to be faced by in the coming years.

In the light of the challenges that we face our aims are to:

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

Despite the extremely tough financial environment in which we are now operating, it is essential that we continue to meet the demand for support from the disabled community.

The charity plans to continue the activities outlined above in the forthcoming year subject to satisfactory funding. Despite the challenges, we will persistently strive to secure funding through collaborations with partner organisations and consistently reevaluate our services to ensure we deliver the best possible support to the disabled individuals.

The charity will also continue to seek funding to develop plans and services identified within the communities we serve. To ensure we continue to fulfil our commitment to fully meet the needs of disabled people, their family members and carers, we will continue to undertake research and this will provide an up-to-date evidence base from which to review and update our strategic plan and service provision.

We also hope to create a more visible information and advice presence across the area in which we operate, getting out and about within the communities we serve. We have done much work building a clear brand awareness and identity for the charity, and aim to continue developing the use of our website and social media including facebook and twitter as a way of communication more widely with disabled people. As part of this we will use these communication methods to collect feedback and views on consultations.

In addition, the charity will continue to invest time in continuing to build quality assurance into its projects recognising the importance of demonstrating its commitment to continuous improvement and review and will work towards gaining further quality marks which will benchmark standards within the charity.

Disability Can Do believes equal access to our services is vital for our success and vital to community wellbeing. Therefore, we will continue to strive to learn, adapt and break down barriers in all we do.

We will also address the capacity challenges that Trustees faced through the pandemic and in the period since. It will be important that we add to the number of Trustees who are able to actively contribute to the Board’s work. This is a major priority.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Disability Can Do operated as an unincorporated charity for many years before the Trustees decided to incorporate in 2016. It is now a Charitable Incorporated Organisation (CIO) based on the Foundation model.

Recruitment and appointment of Trustees

All Trustees give their time voluntarily and receive no benefits from the charity.

Disability Can Do seeks Trustees who can provide advice and guidance based on experience on all aspects of Disability Can Do’s work, utilising their specific skills, knowledge and expertise in making sound decisions. They must have the following attributes:

Disability Can Do aims to provide a full induction programme for each new Trustee to absorb them quickly and effectively into their role within the organisation and make them file informed, valued and welcomed. They will be given:

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

Organisational Structure

The Trustees are legally responsible for the overall management and control of the charity. Disability Can Do currently has a board consisting of five trustees that meets every quarter. A majority of the Board of Trustees either have a disability, long term health condition or care for someone.

The Trustees delegate to the Executive Committee, responsibility for oversight of the day-to-day management of Disability Can Do and administrative control of the charitable funds.

The Board has faced capacity challenges since the start of the pandemic and it will be important that we add to the number of Trustees who are able to actively contribute to the Board’s work across both governance and operational management. In the light of this we have been introducing more effective operational processes and support services on areas that are critical to service delivery, for example IT support. Looking ahead, we have plans to reduce the core costs to run the charity in the coming year.

At each meeting the board are presented with a briefing from the Executive Committee members and financial reports including quarterly management accounts and projections.

Project and service staff are often asked to attend meetings to provide a presentation/update on their area of work to the board, which allows trustees the opportunity to meet and consult with key staff on a regular basis.

Currently the staff team is directly responsible for delivering a variety of time-limited funded projects. However, they also assist in co-ordinating a wide range of day-to-day tasks. Volunteers also underpin this work by undertaking a variety of advice work, management and administration tasks. We openly recruit for any staff vacancies.

As a user-led organisation, the Board monitors and evaluates the work of the Charity, ensuring our service users have input into services. Each project monitors the number of people they have worked with, the provision given, outcomes/outputs of our service, and the impact we have made. Service user satisfaction surveys are also part of the quality standards monitoring. This is supported by a bespoke database which enables the Charity to collate and analyse information. In turn this identifies possible gaps in provision.

Risk Management

The trustees regularly assess the major risks to which Disability Can Do is exposed. A risk register is held and reviewed annually, or sooner if necessary. Where appropriate, systems or procedures have been established to mitigate the risks the charity might face.

Potential risks are identified and scored based on the likelihood and severity, and mitigating actions are taken as necessary. The Trustees will continue to review potential risks on a regular basis and will take action to minimise or mitigate these risks as required.

The responsibility for monitoring this work is with the full Board of Trustees. Currently all Board members receive a financial and project monitoring reports received. The Charity also ensures it meets the requirements of our funders who need regular evidence-based progress monitoring reports. Procedures are also in place to ensure compliance with Health and Safety of staff, volunteers, service users and visitors.

The table below shows the principal risks identified by the Trustees in 2022/23:

Theme Key risk to Charity Mitigating actions
Funding Shortfall in funding leading
to an inability to deliver
services at the current
provided to clients.		 Opportunities to diversify funding streams and control costs are
constantly under review.
We will strive to ensure an adequate level of reserves is held to
minimise the impact of a funding shortfall in the short-term.

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

Human
Resources		 Failure to attract and retain
sufficient level of skilled
staff and volunteers to
deliver our services.		 Regular supervision and yearly appraisals for staff and
volunteers are undertaken.
Regular internal communication with staff and volunteers
ensures everyone feels part of one organisation.
The charity has employed the services of a specialist company
to deliver employment/human resource guidance as required.
Operations Poor service or non-
compliance with terms and
conditions of grants and
contracts leading to loss of
funding and reputation.		 Regular performance monitoring for each service is undertaken
by team leaders and reported on quarterly to the Board.
Service strategies are in place and communicated to relevant
staff and accompanied by training and mentoring.
We collect feedback from service users and any complaints
received are investigated.
Trustee
capacity		 Over-reliance on a small
number of Trustees leading
to compliance and potential
reputation issues.		 Trustees are clear on their responsibilities with respect to
strategic direction, oversight, and compliance.
The capacity challenge will be addressed through recruitment
of new Trustees able to contribute actively to the charity’s
governance and management.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1163190

Principal address

The Disability Can Do Centre 8 High Street Fleur-de-Lis BLACKWOOD, NP12 3UB

Trustees

H Amberry, Secretary R Bevan, Chair J Curtis C Price M McCartney, Treasurer

Independent examiner

Davies Business Consultancy 63 Norfolk Road Littlehampton West Sussex, England, BN17 5HE

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

Independent examiner's report to the Trustees on the unaudited financial statements of Disability Can Do

I report to the Trustees on the financial statements of Disability Can Do (the Trust) for the year ended 31 March 2023.

Respective responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2006 (“the 2006 Act”).

I report in respect of my examination of the Trust’s accounts carried our under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention giving me cause to believe that in material respect:

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 financial statements to be reached.

Lesley Shelley Date: 14[th] May 2024 Davies Business Consultancy 63 Norfolk Road Littlehampton West Sussex England BN17 5HE

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

Statement of Financial Activities

Notes
INCOME AND ENDOWMENTS FROM
Donations & Legacies
3
Charitable activities
Information and services for disabled
persons and their carers
6
Other trading activities
4
Income from government grants (furlough)
Investment income
5
Total
EXPENDITURE ON
Raising funds
Raising donations and legacies
Other trading activities
Charitable activities
Information and services for disabled
person and their carers
Total
NET INCOME/(EXPENDITURE)
Transfer between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total fund brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Funds
£
3,210
-
1,340
-
12
4,562
129
-
129
58,853
58,982
(54,420)
32,237
(22,183)
26,270
4,087		 Restricted
Funds
£
108,339
-
-
-
108,339
14,470
-
14,470
63,432
77,902
30,437
(32,237)
(1,800)
24,620
22,820		 2023
Total
Funds
£
3,210
108,339
1,340
-
12
112,901
14,599
-
14,599
122,285
136,884
(23,983)
-
(23,983)
50,890
26,907		 2022
Total
Funds
£
2,116
99,937
183
6,839
1
109,126
7,072
-
7,072
153,764
160,836
(51,710)
-
(51,710)
102,600
50,890

.

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

Balance Sheet as at 31 March 2023

Notes
Fixed assets.
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
Funds
£
2,698
-
10,102
10,102
(8,713)
1,389
4,087
4,087		 Restricted
Funds
£
12,240
-
86,170
86,170
(75,590)
10,580
22,820
22,820		 2023
Total
Funds
£
14,938
-
96,272
96,272
(84,303)
11,969
26,907
26,907
4,087
22,820
26,907		 2022
Total
Funds
£
13,472
2,150
47,811
49,961
(12,543)
37,418
50,890
50,890
26,270
24,620
50,890

The financial statements were approved and authorised for issue by the Board of Trustees

on 14[th] May 2024 and were signed on its behalf by:

............................................. M A McCartney -Trustee

.

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

Notes to the Financial Statements

1. STATUTORY INFORMATION

Disability Can Do is a charitable incorporated organisation registered in England and Wales. The registered office is The Disability Can Do Centre, 8 High Street, Fleur-de-Lis, Blackwood, NP12 3UB.

The financial statements are presented in Sterling (£), the charity’s functional currency, and rounded to the nearest pound.

The principal activities and nature of the charity's operations is to promote and encourage inclusion, independence and choice by providing free, confidential and impartial information, advice, advocacy and support services to disabled people and their carers.

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

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention and in accordance with the Charity Statement of Recommended Practice 2019 for FRS102. The trust constitutes a public benefit entity as defined by FRS 102. The principal accounting policies adopted in the preparation of the financial statements are as follows:

Going concern

The Trustees are expecting a small deficit for the year to 31 March 2024. Looking further ahead, the business plan and budget for the year to 31 March 2025 has an increase in funding for services alongside continuation of existing activities. The Trustees are satisfied that the income will be adequate for the charity to continue.

The Trustees, therefore, have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future, Accordingly, they continue to adopt the going concern basis of accounting in preparing these financial statements.

Judgements and estimation uncertainty

The Trustees make estimates and assumptions concerning the future. There are no estimates or assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

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.

This includes capital grants.

Donations and legacies income

Donations and legacies income includes donations, gifts and grants that provide core funding or are of a general nature and are recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliability. Such income is only deferred when the donor specifies it must be used in future accounting periods or the donor has imposed conditions which must be met before the charity has unconditional entitlement.

Income from charitable activities

Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to specific performance conditions. This income is recognised as the related services are provided and there is entitlement, probability of receipt and the amount can be measured with

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

sufficient reliability. Income is deferred when the amounts received are in advance of the performance of the service or event to which they relate.

Other trading activities income

Income from charitable activities includes income received under contract. This income is recognised as the related services are provided and there is entitlement, probability of receipt and the amount can be measured with sufficient reliability. Income is deferred when the amounts received are in advance of the performance of the service or event to which they relate.

Investment income

Investment income is recognised on a receivable basis.

It is not the policy of the charity to show income net of expenditure.

Expenditure

Expenses are recognised in the year in which they are incurred.

Raising funds include costs of producing fundraising advertising, marketing and direct mail materials as well as a proportion of salaries based on an approximation of time spent in this area.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs are those costs that, whilst necessary to deliver an activity, do not themselves produce or constitute the output of the charitable activity. This includes governance costs which are those costs associated with meeting the constitutional and statutory requirements of the charity and include the accountancy fees and costs linked to the strategic management of the charity as well as a proportion of salaries based on an approximation of time spent in this area.

Tangible fixed assets

All assets costing more than £1,000 are capitalised.

Depreciation is provided at rates calculated to write off the cost less residual value of each asset (excluding freehold land) over its expected useful life, as follows:

Plant and Machinery – over 3 years Motor Vehicles – 18% reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Trade Debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. All trade debtors are repayable within one year and hence are included at the undiscounted cost of cash expected to be received. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.

Trade Creditors

Trade creditors are obligations for pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement for at least twelve months after the reporting date, otherwise they are presented as non-current liabilities.

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

Trade creditors are recognised initially at the transaction price and are repayable within one year and hence are included at the undiscounted amount of cash expected to be paid.

Financial instruments

The charity 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.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Termination payments

Termination benefits are recognised as a liability and an expense only when the entity is demonstrably committed either to terminate the employment of an employee or group of employees before the normal retirement date or to provide termination benefits as a result of an offer made in order to encourage voluntary redundancy.

Operating leases

Rentals payable under operating leases are charged against income on a straight-line basis over the lease term.

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.

3. DONATIONS AND LEGACIES

Donations and gift aid 2023
2022
£
£
3,210
2,116

The charity benefits from the involvement and enthusiastic support of its many volunteers, details of which are given in the annual report. In accordance with FRS102 and the Charities SORP (FRS102), the economic contribution of general volunteers is not recognised in the accounts.

4. OTHER TRADING ACTIVITIES

Fundraising events
Other income		 2023
£
-
1,340
1,340		 2022
£
-
183
183

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

5.
INVESTMENT INCOME
Deposit account interest
6. INCOME FROM CHARITABLE ACTIVITIES
Grants
Grants received included in the above are as follows
WCVA Active Inclusion Project
Big Lottery My Future First (Advocacy)
DPO Covid 19 Emergency Fund
DPO Project funding
Waterloo Foundation
Winter Pressure Small Grant Scheme
Garfield Weston
GAVO Health and Wellbeing Fund
GAVO Transport to Health
Community Fund Lottery
Regional Integration Fund
Working on Wellbeing
7.
SUPPORT COSTS
Staff
costs
Other
£
£
Information and services for
disabled persons and their carers
15,357
5,214

Included within governance costs are accountancy fees amounting to £1,950 in respect of the independent examination.

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 or for the period ended 31 March 2022.

Trustees' expenses

There were no payments to Trustees for expenses during 2022-23 or for 2021-22.

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

9. STAFF COSTS

STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
Redundancy costs		 2023
£
62,269
-
4,936
12,545
79,750		 2022
£
91,344
2,616
7,694
-
101,654

The average monthly number of employees during the year was as follows:

The average monthly number of employees during the year was as follows:
2023 2022
Employees 6 8

No employees received emoluments in excess of £60,000.

Termination costs included in staff costs amount to £12,545 (2022: £nil).

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations & Legacies
Charitable activities
Information and services for disabled
persons and their carers
Other trading activities
Income from government grants (furlough)
Investment income
Total
EXPENDITURE ON
Raising funds
Raising donations and legacies
Other trading activities
Charitable activities
Information and services for disabled
person and their carers
Total
NET INCOME/(EXPENDITURE)
Transfer between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total fund brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Funds
£
2,166
14,845
183
6,839
1
24,034
7,072
-
7,072
43,958
51,030
(26,996)
6,583
(20,413)
46,683
26,270		 Restricted
Funds
£
85,092
-
-
-
85,092
-
-
-
109,806
109,806
(24,714)
(6,583)
(31,297)
55,917
24,620		 2022
Total
Funds
£
2,116
99,937
183
6,839
1
109,126
7,072
-
7,072
153,764
160,836
(51,710)
-
(51,710)
102,600
50,890

Disability Can Do Annual Report and Accounts 2023

16

Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

11.
TANGIBLE FIXED ASSETS
Plant and
machinery
Motor
Vehicles
£
£
COST
At 1 April 2022
19,198
11,495
Additions
-
-
At 31 March 2023
19,198
11,495
Depreciation
At 1 April 2022
15,152
2,069
Charge for the year
1,348
1,697
At 31 March 2023
16,500
3,766
Net book value
At 31 March 2023
2,698
7,729
At 1April 2022
4,046
9,426
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other Debtors
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade Creditors
Accruals
Deferred Income
Other Creditors
Total Creditors
14.
LEASING AGREEMENTS
Within one year
Between one and five years		 Computer
Equipment
£
-
5,501
5,501
-
990
990
4,511
-
2023
£
-
2023
£
17,162
1,950
60,000
5,191
84,303
2023
£
417
-
417		 Total
£
30,693
5,501
36,194
17,221
4,035
21,256
14,938
13,472
2022
£
2,150
2022
£
-
-
-
12,543
12,543
2022
£
417
1,668
2,085

Total lease payments recognised as an expense during the year amounted to £12,044 (2022: £11,981)

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

15. MOVEMENT IN FUNDS
Net Transfer
At 1/04/22 Movement between At 31/3/23
in Funds funds
£
Unrestricted funds
General funds 26,270 (54,420) 32,237 4,087
Restricted funds
Waterloo Foundation 14,220 (7,429) (6,791) -
GAVO Transport to Health 10,400 (2,039) - 8,361
Community Fund – Lottery - 9,947 - 9,947
Regional Integration Fund - 6,950 (6,950) -
Working on Wellbeing - 23,008 (18,496) 4,512
24,620 30,437 (32,237) 22,820
TOTAL FUNDS 50,890 (23,983) - 26,907
Net movement in funds, included in the above are as follows:
Income Resources Movement
Resources Expended in Funds
£ £ £
Unrestricted funds
General funds 4,562 (58,982) (54,420)
Restricted funds
Waterloo Foundation - (7,429) (7,429)
GAVO Transport to Health - (2,039) (2,039)
Community Fund – Lottery 9,947 - 9,947
Regional Integration Fund 8,392 (1,442) 6,950
Working on Wellbeing 90,000 (66,992) 23,008
108,339 (77,902) 30,437
TOTAL FUNDS 112,901 (136,884) (23,983)

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

Comparative for movements in funds

Unrestricted funds
General funds
Restricted funds
Big lottery – Awards for all
Lloyds Bank Foundation – Steps to
employment
My Future First – Advocacy Service
Millennium Trust Award – Out and
About
WCVA Voluntary Services
Emergency Fund
NHS – Neighbourhood Care
Network
Community Foundation Wales –
Wales Coronavirus Resilience
Fund
DPR COVID 19 Emergency Fund
DPO Project funding
Waterloo Foundation
Winter Pressure Small Grant
Scheme
GAVO Health and Wellbeing Fund
GAVO Voluntary Sector Recovery
Fund
GAVO Transport to Health
TOTAL FUNDS		 At 1/04/21
46,683
2,445
8,158
19,358
5,463
10,659
4,350
1,694
3,790
-
-
-
-
-
-
55,917
102,600		 Net
Movement
in Funds
(26,996)
(2,445)
(8,158)
(19,358)
-
(10,659)
(4,350)
(1,694)
(3,790)
580
14,220
540
-
-
10,400
(24,714)
(51,710)		 Transfer
between
funds
6,583
-
-
-
(5,463)
-
-
-
-
(580)
-
(540)
-
-
-
(6,583)
-		 At 31/3/22
£
26,270
-
-
-
-
-
-
-
-
-
14,220
-
-
-
10,400
24,620
50,890

Net movement in funds, included in the above are as follows:

Unrestricted funds
General funds
Restricted funds
Big lottery – Awards for all
Lloyds Bank Foundation – Steps to
employment
My Future First – Advocacy Service
Millennium Trust Award – Out and About
WCVA Voluntary Services Emergency Fund
NHS – Neighbourhood Care Network
Community Foundation Wales – Wales
Coronavirus Resilience Fund
DPR COVID 19 Emergency Fund
DPO Project funding
Waterloo Foundation
Winter Pressure Small Grant Scheme
GAVO Health and Wellbeing Fund
GAVO Voluntary Sector Recovery Fund
GAVO Transport to Health
TOTAL FUNDS		 Income
Resources
£
24,034
15,922
2,863
3,027
15,000
23,814
4,002
5,835
2,160
12,469
85,092
109,126		 Resources
Expended
£
(51,030)
(2,445)
(8,158)
(35,280)
-
(13,522)
(4,350)
(1,694)
(6,817)
(14,420)
(9,594)
(3,462)
(5,835)
(2,160
(2,069)
(109,806)
(160,836)		 Movement
in Funds
£
(26,996)
(2,445)
(8,158)
(19,358)
-
(10,659)
(4,350)
(1,694)
(3,790)
580
14,220
540
-
-
10,400
(24,714)
(51,710)

Disability Can Do Annual Report and Accounts 2023

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Disability Can Do Annual Report and Financial Statements for the year ended 31 March 2023

Designated Funds

Strategic fund.

In previous years an amount of £10,000 unrestricted funds was designated towards the strategic fund for the purpose of potential redundancy costs of core staff. As a result of reduced funding available for service delivery, there were termination costs for staff amounting to £12,545 in the year. The Trustees will review the strategic fund requirement in the next year.

Restricted Funds

Waterloo Foundation

Grant used to part-fund staff costs and project delivery costs for an employability programme.

GAVO Transport to Health

Grant used as contribution for purchase of an accessible vehicle for Can Do Transport Service, as well as running costs, volunteer expenses and service promotion costs.

Community Fund - Lottery

Grant used as contribution for staff and project costs for the One-Stop disability service.

Regional integration Fund

Grant used as contribution for staff and project costs for the One-Stop disability service.

Working on Wellbeing

Funding for a service delivered by Disability Can Do in partnership with Scope. The funding covers staff and other programme delivery costs, as well as overheads.

Transfer between funds

A transfer of £6,950 has been made from the Regional Integration Fund grant to the general fund for a contribution to overheads.

A transfer of £6,791 has been made from the Waterloo Foundation funding to the general fund for a contribution to overheads.

A transfer of £18,496 has been made from the Working on Wellbeing funding to the general fund for a contribution to overheads.

16. PENSION COMMITMENTS

The charity contributes to defined contribution pension schemes on behalf of its employees. The assets of these schemes are held separately from those of the charity in independently administered funds. The pension cost charge represents contributions paid by the charity to the fund and amounted to £4,936 (2022: £7,694). No contributions were outstanding at the year-end or the previous period end.

17. RELATED PARTY DISCLOSURES

There were no key management personnel remuneration benefits paid during the year or in the previous year.

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