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2022-12-31-accounts

Company registration number: 09253306 Charity registration number: 1178924

Disability Support Ltd

(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 December 2022

Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Disability Support Ltd

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6 to 7
Balance Sheet 8
Notes to the Financial Statements 9 to 17

Disability Support Ltd

Reference and Administrative Details

Trustees Jade-Su Armstrong Brenda Yong Sajjad Hussain Secretary Charlotte Throssel Senior Management Team Charlotte Throssel, CEO Charity Registration Number 1178924 Company Registration Number 09253306 Registered Office Old Basford Community Centre Bramble Close Nottingham NG6 0QG Independent Examiner John O'Brien, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Page 1

Disability Support Ltd

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 December 2022.

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Jade-Su Armstrong Brenda Yong Toni Marie Jarvis (resigned 9 November 2022) Sajjad Hussain (appointed 1 November 2022)

Secretary: Charlotte Throssel

Structure, governance and management

Nature of governing document

The charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association dated 07/10/2014 and most recently amended 30/05/2019. It has no share capital and the liability of each member in the event of winding-up is limited to £10.

Recruitment and appointment of trustees

Potential trustees are invited to apply for vacant positions, applications are then reviewed by the Board of Trustees.

Objectives and activities

Objects and aims

1) To provide relief for disabled people in Nottingham, by the provision of information and advice which directly relieves the need of the beneficiaries and the development of services which either directly or indirectly facilitates disabled people's ability to live independently;

2) To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society. For the purpose of this clause ‘socially excluded’ means being excluded from society, or parts of society, as a result of their age or disability.

Objectives, strategies and activities

Disability Support Ltd is an advice and support service for disabled people living in Nottingham and Nottinghamshire. Activities include:

• Providing welfare rights services, advice and information, peer support, mentoring and developing community activities;

• We provide information and advice on a range of topics such as accessible transport, activities/social groups, personal budgets, equality act/discrimination, finding grants, equipment, employment and adjustments, peer support, loneliness & isolation and training.

Page 2

Disability Support Ltd

Trustees' Report

Public benefit

Our activities facilitate disabled people's ability to live independently and improve their mental wellbeing through offering our support and activities to relieve social isolation.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Achievements and performance

Despite the challenges and the growing concerns for the future of Disability Support we made sure we were always here for those who needed us.

The most important thing for Disability Support to achieve, was responding to client and community need. This is something we excel at and despite the low turn out at most of our peer support sessions, you’ll see from the stats that we still represented disabled people from all communities.

We ensured that people could access consultations that would have an impact on their independence.During the quieter times we were able to create a full marketing strategy that can start to be implemented in the new year.

We also introduced a new animal to the “therapy team” a black and white Argentine Tegu, named Taz. Taz has been a huge talking point, increased awareness of both Disability Support and the work we do and increased client participation at peer support sessions. Taz and Disability Support were featured by both local and regional news outlets and the story also went national via social media and a children's news magazine.

Financial review

Despite the uncertainty and circumstances that Covid-19 left everybody, I think DS has managed incredibly well. There is huge scope for us to increase our donations and fundraising efforts.

Policy on reserves

We do not have a specific policy on reserves. However this is now under review. With luck we can focus on generating funds and implement chargeable services. This will be implemented in 2023/24 if we are succesful with the new grant.

Principal risks and uncertainties

Major Risk

We currently face financial risks due to the lack of fundraising opportunities and the incredible increase in demand for funding pots. We will be exploring this further with business advisers.

Plans for future periods

Activities planned to achieve aims

As this report has been compiled in Sept 2023, it can be mentioned that Disability Support has searching for continuation funding. A new proposal has been sent to the Community Fund and it has been awarded for three years starting from July 2023.

Page 3

Disability Support Ltd

Trustees' Report

Statement of Responsibilities

The trustees (who are also the directors of Disability Support Ltd 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), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.

Company law requires the trustees to prepare financial statements for each financial year. 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 charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the trustees of the charity on .................... and signed on its behalf by: 29.09.2023

......................................... Jade-Su Armstrong Trustee

Page 4

Disability Support Ltd

Independent Examiner's Report to the trustees of Disability Support Ltd ('the Company')

Independent examiner’s report to the trustees of Disability Support Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 December 2022.

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 that in any material respect:

  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.

......................................

John O'Brien MSc, FAIA, FCCA, FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners

Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

29.09.2023 Date:.............................

Page 5

Disability Support Ltd

Statement of Financial Activities for the Year Ended 31 December 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net (expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14
Unrestricted
£
5,514
2,138
7,652
(29,991)
(29,991)
(22,339)
(22,339)
9,165
(13,174)
Restricted
£
-
132,849
132,849
(101,995)
(101,995)
30,854
30,854
38,316
69,170
Total
2022
£
5,514
134,987
140,501
(131,986)
(131,986)
8,515
8,515
47,481
55,996
Total
2021
£
25,062
91,609
116,671
(136,551)
(136,551)
(19,880)
(19,880)
67,361
47,481

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 14.

The notes on pages 9 to 17 form an integral part of these financial statements. Page 6

Disability Support Ltd

Statement of Financial Activities for the Year Ended 31 December 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

These are the figures for the previous accounting period and are included for comparative purposes

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14
Unrestricted
£
25,062
10,123
35,185
(21,823)
(21,823)
13,362
13,362
(4,197)
9,165
Restricted
£
-
81,486
81,486
(114,728)
(114,728)
(33,242)
(33,242)
71,558
38,316
2021
£
25,062
91,609
116,671
(136,551)
(136,551)
(19,880)
(19,880)
67,361
47,481

The notes on pages 9 to 17 form an integral part of these financial statements. Page 7

Disability Support Ltd

(Registration number: 09253306) Balance Sheet as at 31 December 2022

Note
Fixed assets
Tangible assets
7
Current assets
Debtors
8
Cash at bank and in hand
Creditors: Amounts falling due within one year
9
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
14
Unrestricted income funds
Unrestricted funds
Total funds
14
2022
£
-
177
59,113
59,290
(3,294)
55,996
55,996
69,171
(13,175)
55,996
2021
£
950
5,226
42,253
47,479
(948)
46,531
47,481
38,316
9,165
47,481

For the financial year ending 31 December 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The financial statements on pages 6 to 17 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by: 29.09.2023

.........................................

Jade-Su Armstrong Trustee

The notes on pages 9 to 17 form an integral part of these financial statements. Page 8

Disability Support Ltd

Notes to the Financial Statements for the Year Ended 31 December 2022

1 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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 (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Disability Support Ltd 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 notes.

Going concern

The financial statements have been prepared on a going concern basis.

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Page 9

Disability Support Ltd

Notes to the Financial Statements for the Year Ended 31 December 2022

Gift aid

Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

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.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Computer equipment 3 years straight line

Trade debtors

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

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 10

Disability Support Ltd

Notes to the Financial Statements for the Year Ended 31 December 2022

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Restricted income funds are those grants for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. Pension costs charges in the Statement of Financial Activities represent the contributions payable by the charity during the year.

2 Income from donations and legacies

Donations and legacies;
Donations from companies, trusts and similar
proceeds
Donations from individuals
Grants, including capital grants;
Government grants
Other income from donations and legacies
Unrestricted
General
£
2,500
2,619
-
395
5,514
Total
2022
£
2,500
2,619
-
395
5,514
Total
2021
£
2,000
-
18,622
4,440
25,062

3 Income from charitable activities

Covid shopping reimbursement
Grants
Services
Sundry receipts
Unrestricted
funds
General
£
-
-
2,138
-
2,138
Restricted
funds
£
-
131,217
1,632
-
132,849
Total
2022
£
-
131,217
3,770
-
134,987
Total
2021
£
176
81,486
190
9,757
91,609

Page 11

Disability Support Ltd

Notes to the Financial Statements for the Year Ended 31 December 2022

4 Grants & donations

4
Grants & donations
Awards for all
Big Lottery
Derbyshire Chamber
Sundry donations
DWP
Gift aid
Nottingham Community
SJP CH Foundation
Lottery - cost of living
Unrestricted
funds
£
-
-
-
2,619
-
395
-
2,500
-
5,514
Restricted
funds
£
9,690
38,243
4,624
-
13,563
-
15,000
-
50,097
131,217
Total
£
9,690
38,243
4,624
2,619
13,563
395
15,000
2,500
50,097
136,731
Bank charges
Cleaning
Covid purchases
Covid shopping spend
Depreciation
Insurance
IT & website
Office & general admin
Other professional fees
Telephones
Printing, postage & stationery
Rent & services
Wages, NI & pension
Sundry payments
Travel & accommodation
Internal charges
Unrestricted
General funds
£
Restricted funds
£
118
-
135
204
-
517
-
-
950
-
1,844
-
1,790
-
-
4,400
1,999
-
-
665
1,064
449
5,299
13,282
15,545
80,126
1,310
1,841
-
448
(63)
63
29,991
101,995
Total
2022
£
118
339
517
-
950
1,844
1,790
4,400
1,999
665
1,513
18,581
95,671
3,151
448
-
131,986
Total
2021
£
127
119
81
267
950
999
7,760
4
1,912
1,403
2,038
15,431
102,100
2,768
592
-
136,551

Page 12

Disability Support Ltd

Notes to the Financial Statements for the Year Ended 31 December 2022

6 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
2022
£
86,743
5,769
3,159
95,671
2021
£
97,049
2,098
2,953
102,100

The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:

Average number of employees 2022
No
5
2021
No
5

4 (2021 - 4) of the above employees participated in the Defined Contribution Pension Schemes.

Contributions to the employee pension schemes for the year totalled £3,159 (2021 - £2,953).

No employee received emoluments of more than £60,000 during the year.

The total employee benefits of the key management personnel of the charity were £35,258 (2021 - £34,419).

7 Tangible fixed assets

Cost
At 1 January 2022
At 31 December 2022
Depreciation
At 1 January 2022
Charge for the year
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021
Computer
equipment
£
2,850
2,850
1,900
950
2,850
-
950
Total
£
2,850
2,850
1,900
950
2,850
-
950

Page 13

Disability Support Ltd

Notes to the Financial Statements for the Year Ended 31 December 2022

8 Debtors

Prepayments
Other debtors
9
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
2022
£
177
-
177
2022
£
2,298
996
3,294
2021
£
961
4,265
5,226
2021
£
-
948
948

10 Fees payable to independent examiner

During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:

Independent examination
Other financial services
2022
£
830
828
1,658
2021
£
790
630
1,420

11 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses from the charity during the year.

12 Related party transactions

There were no related party transactions in the year.

Page 14

Disability Support Ltd

Notes to the Financial Statements for the Year Ended 31 December 2022

13 Obligations under leases and hire purchase contracts

Operating lease commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

Land and buildings
Within one year
Other
Within one year
Between one and five years
14 Funds
Unrestricted funds
General
Unrestricted
Restricted funds
REACH
Meet and Eat
A2W
Awards for All
Cost of living
Isolation, stay at home
Kickstarter programme
Total restricted funds
Total funds
Balance at 1
January 2022
£
9,165
31,868
6,448
-
-
-
-
-
38,316
47,481
Incoming
resources
£
7,652
38,243
-
15,195
9,690
50,097
15,000
4,624
132,849
140,501
2022
£
7,799
806
706
1,512
Resources
expended
£
(29,992)
(70,111)
(4,554)
(9,382)
(2,250)
-
(15,000)
(697)
(101,994)
(131,986)
2021
£
7,799
806
706
1,512
Balance at 31
December
2022
£
(13,175)
-
1,894
5,813
7,440
50,097
-
3,927
69,171
55,996

Page 15

Disability Support Ltd

Notes to the Financial Statements for the Year Ended 31 December 2022

Unrestricted funds
General
Unrestricted
Restricted
REACH
Meet and Eat
Employment Project
Lunch Club
Tackling Inequalities
Therapy Dog & Yoga Project
Covid response
Community Garden
Hospital to Home
NCC Defra
Total restricted funds
Total funds
Balance at 1
January 2021
£
(4,197)
39,953
6,448
2,346
939
1,866
531
6,535
1,065
11,875
-
71,558
67,361
Incoming
resources
£
35,185
76,486
-
-
-
-
-
-
-
-
5,000
81,486
116,671
Resources
expended
£
(21,823)
(84,571)
-
(2,346)
(939)
(1,866)
(531)
(6,535)
(1,065)
(11,875)
(5,000)
(114,728)
(136,551)
Balance at 31
December
2021
£
9,165
31,868
6,448
-
-
-
-
-
-
-
-
38,316
47,481

The specific purposes for which the funds are to be applied are as follows:

Awards for All - meet and eat

Big Lottery REACH - fund for providing advice, support and guidance for disabled people, carers and older people in Nottingham City and Nottinghamshire

A2W - Support costs reimbursed for disabled employee

Awards for All - Short term grant to look at health options for physically disabled people

Cost of living (lottery) - To employ welfare rights staff starting JaN 23 to help people lessen the effect of the cost of living crisis on their families

Isolation, stay at home - To support the most clinically vulnerable to get essential and deal with day to day tasks, without putting their health at further risk

Kickstarter Programme - To assist 2 long term unemployed people to access the workplace, gain new skills and increase confidence

Page 16

Disability Support Ltd

Notes to the Financial Statements for the Year Ended 31 December 2022

15 Analysis of net assets between funds

Unrestricted

Unrestricted
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets
General
£
(9,881)
(3,294)
(13,175)
Unrestricted
General
£
950
9,163
(948)
9,165
Restricted
£
69,171
-
69,171
Restricted
£
-
38,316
-
38,316
2022
Total funds
£
59,290
(3,294)
55,996
2021
Total funds
£
950
47,479
(948)
47,481

Page 17