**Charity Number 1184724** ## **HELPING DISABILITIES TRUST** ## **FINANCIAL STATEMENTS** **31 MARCH 2021** ## **HELPING DISABILITIES TRUST** ## **FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2021** |**CONTENTS**|**PAGE**| |---|---| |Trustees and professional advisers|**1**| |Trustees Annual Report|**2**| |Independent examiner's report to the trustees|**5**| |Statement of financial activities|**6**| |Balance sheet|**7**| |Notes to the financial statements|**8-10**
| **HELPING DISABILITIES TRUST** ## **TRUSTEES AND PROFESSIONAL ADVISERS** |**Registered charity name**|HELPING DISABILITIES TRUST| |---|---| |**Charity number**|1184724| |**Principal office**|6c Denver Road| ||London| ||N16 5JH| |**Trustees**|D Leaman| ||C Kluger| ||M Bodner| |**Independent examiner**|JS & Co Accountant Ltd| ||26 Theydon Road| ||London| ||E5 9NA| |**Bankers**
|Barclays| **- 1 -** **HELPING DISABILITIES TRUST** ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** ## **YEAR ENDED 31 MARCH 2021** The trustees have pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 31 March 2021. ## **REFERENCE AND ADMINISTRATIVE DETAILS** Reference and administrative details are shown in the schedule of trustees and professional advisers on page 1 of the financial statements. ## **THE TRUSTEES** The trustees who served the company during the period were as follows: D Leaman C Kluger M Bodner All major decisions are taken collectively by the trustees. The trustees are unpaid and details of any related party transactions are disclosed as applicable in the notes to the accounts. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** Helping disabilities Trust is constituted under a deed dated 1[st] August 2019. It is a registered charity number 1184724. Recruitment and appointment of new trustees would be in line with the Trust Deed and with the consent of the trustees. The criteria set for the suitable candidate would be someone who is sensitive to the needs and demands of the organisation. ## **OBJECTIVES AND ACTIVITIES** Helping Disabilities Trust was set up to help children and young people with disabilities up to the age of 25 years old across the UK, through the provision of free loans of specialised toys & equipment. Children with disabilities lead very challenging lives. Many of them suffer from chronic pain and have trouble with the most basic daily tasks. They want to join in and take part in the same sorts of activities or lifestyle, within their capabilities, as other children. Helping Disabilities is proud to support these children and young people by providing free loan of expensive specialised equipment such as full support swings, adapted trikes & sensory equipment, that they otherwise would not be able to access. These items and many more specialised aids are designed to improve and enhance the lives of children and young people with disabilities, helping them to become as independent as possible and to reach their potential. Helping Disability’s service users are children and young people who suffer from physical, mental and emotional disabilities, such as Down syndrome, cerebral palsy & emotional issues and often remain excluded from a lifestyle which other people may take for granted. Many of them suffer from chronic pain and have ongoing difficulties in managing the most basic tasks. Some are unaware of their surroundings and are very isolated. Many find it hard to relate to other people and struggle socially and emotionally, lacking basic life skills to survive and thrive in our fast-paced society. This often leads to emotional and motivational challenge. Helping Disabilities’ users are generally from lowincome families whose circumstances mean fewer opportunities to develop their potential. The specialised equipment & toys that Helping Disabilities provides, empowers disabled young people to reach their individual and unique potential by making additional home therapy a reality and improving their life skills & life chances immensely. By providing them with expensive specialised equipment that they otherwise would not be able to access, at this early stage in their lives, they are **- 2 -** **HELPING DISABILITIES TRUST** ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** ## **YEAR ENDED 31 MARCH 2021** given the opportunity to improve a range of skills in a relaxed setting at home. These include motor skills, balance, auditory & dexterity. Specialist advice from therapists is sought to determine the most suitable equipment for each child and to ensure that the families are taught how to maximise the child’s benefit from each piece of equipment. Having access to the equipment at home also stimulates and improves their emotional health and well-being and enables users to be active and physically mobile - even when they may be limited due to illness or disability. ## **A REVIEW OF ACHIEVEMENTS AND PERFORMANCES** The year to 31 March 2021 was Helping Disabilities’ first financial year. Helping Disabilities was able to raise funds to purchase specialist disability equipment to loan to families with children with disabilities. Less expensive equipment is given to families, whilst larger and more costly equipment is loaned. Funds raised to purchase equipment keep building the charity’s assets which generally depreciate over several years and give benefit to several children in succession. The equipment held by the charity at the year end was worth over £15,000. The trustees aim to keep increasing and replenishing the equipment bank in order to provide the items to as many service users as possible. Helping Disabilities has received very positive feedback from families of service users regarding the significant benefits they receive from the charity. **87%** of families report the specialised toys & equipment improved relationships. **89%** of parents had a better understanding of their child’s needs. **92%** enjoyed quality time as a family though play with appropriate toys. In the next financial year, Helping Disabilities plans to expand its operations by introducing new initiatives. One of these is to start running leisure activities for the young people it services to further improve their lives. ## **FINANCIAL REVIEW** The Trustees are happy to report that in Helping Disabilities’ first financial year, it managed to set up and develop its operations and obtain significant funding. Turnover was over £32,000. Many grant funders took an interest in the charity and were generous in their response to our applications. The year ended with a surplus (restricted and unrestricted) of over £15,000. The trustees gratefully acknowledge that the outstanding impact and achievement of the organisation and our ability to set up and establish this charity during Covid-19 was largely due to the substantial and generous support of the following charitable trusts and foundations: The Big Lottery Fund, Rank Foundation, Joan Wilkinson Charitable Trust, Leeds Building Society Charitable Foundation, Tesco Charity Trust, Souter Charitable Trust, David Lister Charitable Trust, Mrs Yvonne Flux Charitable Trust, John R. Murray Charitable Trust, Rowney Trust, Truemark Trust, Gordon Sanders Charitable Foundation, David Solomons Charitable Trust, 29[th] May 1961 Charitable Trust, Lord Barnby’s Foundation and other anonymous supporters and community donors. **- 3 -** ## **HELPING DISABILITIES TRUST** ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** ## **YEAR ENDED 31 MARCH 2021** ## **RESERVES POLICY** The trustees aim to hold free reserves at a level sufficient to protect services and ensure adequate cashflow for the organisation’s needs. The aspiration is for this to be at a level of at least 3 months (but no more than 12 months’) equivalent of the charity’s unrestricted operating costs. The Charity’s free reserves at the year end were £7,690 which is more than 3 months’ unrestricted operating costs. The trustees are confident that achieving this level of reserves in the first year has set the charity on firm financial footing, though as the charity expands, the level of reserves needs to increase to ensure this stability is maintained. ## **GOING CONCERN** The trustees believe that the charity is able to continue as a going concern. The charity was able to continue operating during the Covid-19 lockdown, with the commitment and support from funders and stakeholders who invest in our work. ## **PUBLIC BENEFIT** The Trustees confirm their compliance with the duty to have due regard to the Public Benefit guidance published by the Charity Commission as well as the Equalities Act 2010 when reviewing the Charity’s aims and objectives and in planning future activities. ## **RISK MANAGEMENT** The Trustees have identified and reviewed the major risks to which the charity is exposed. Both manual and automated checks are regularly invoked, particularly those relating to the operations and finance of the charity and safeguarding of its beneficiaries. The trustees are satisfied that these systems and procedures mitigate any perceived risks. ## **STRUCTURE AND MANAGEMENT** A senior carer manages the daily running of activities, reporting weekly to the director of services. The Director reports regularly to the trustees on the general running of projects and more frequently where issues need to be addressed. The trustees are responsible for final decisions. Wherever possible, decisions are made in consultation with parents, users, carers and staff. Signed on behalf of the trustees ## **Trustee** 13 May 2021 **- 4 -** **HELPING DISABILITIES TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2021** I report on the accounts of the charity for the year ended 31 March 2021 set out on pages 7 to 10. ## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER** The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Act”) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Act; - to follow the procedures laid down in the general directions given by the Charity Commission (under Section 145(5)(b) of the Charities Act); and - state whether particular matters have come to my attention. ## **BASIS OF INDEPENDENT EXAMINER’S STATEMENT** My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **INDEPENDENT EXAMINER’S STATEMENT** In connection with my examination, no matter has come to my attention: - a) which gives me reasonable cause to believe that, in any material respect, the requirements: - to keep accounting records in accordance with Section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or - b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. JS & Co Accountants Ltd 26 Theydon Road London E5 9NA 13 May 2021 **- 5 -** ## **HELPING DISABILITIES TRUST** STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2021 ||**Unrestricted**|**Restricted **|**Total Funds **|**Total Funds**| |---|---|---|---|---| ||**2021**|**2021**|**2021**|**2020**| |Notes|£|£|£|£| |**INCOMING RESOURCES**||||| |Donations|20,600||20,600|5,000| |Income from charitable activities||11,801|11,801|| ||20,600|11,801|32,401|5,000| |**RESOURCES EXPENDED**||||| |Fundraising Cost|2,988||2,988|| |Charitable activities|9,295|3,772|13,067|4,951| |Governance costs|676|0|676|| |**Total resources expended**|12,959|3,772|16,731|4,951| |**NET INCOME FOR THE YEAR**|7,641|8,029|15,670|49| |**RECONCILIATION OF FUNDS**||||| |**Total funds brought forward**||||| ||49|0|49|0| |**TOTAL FUNDS CARRIED FORWARD**||||| ||7,690|8,029|**15,719**|**49**| The Notes form part of the financial statements Page 6 ## **HELPING DISABILITIES TRUST** BALANCE SHEET 31-Mar-21 |Notes
**FIXED ASSETS**
Fixtures & Fittings
3
**CURRENT ASSETS:**
Cash at bank and in hand
**CREDITORS: amounts falling**
**due within one year**
4
**Net Current assets/(liabilities)**
**NET CURRENT ASSETS:**
**FUNDS**
5
Unrestricted funds
Restrcited funds
**TOTAL FUNDS**
Approved by the board of Trustees on:
And signed on their behalf by:|2021
£
£
15,089
1,205
1,205
575
15,719
15,719
7,690
8,029
15,719
13 May 2021|2020
£
£
0
49
49
0
49
49
49
49|2020
£
£
0
49
49
0
49
49
49
49| |---|---|---|---| ||||| ||||49| ||||49| ||||49| ||||| M Bodner - Trustee The Notes form part of these financial statements Page 7 ## **HELPING DISABILITIES TRUST** NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2021 ## 1 **ACCOUNTING POLICIES** ## **Accounting convention** These accounts have been prepared in accordance with the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE) (effective January 2015). In preparing the accounts, the charity follows best practice as laid down in the Statement of Recommended Practice “Accounting and Reporting by Charities” (SORP) issued in March 2005. Where there is a conflict between the FRSSE and the SORP, the SORP has been adopted in accordance with paragraph 419ff of the SORP. ## **Incoming resources** All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. ## **Resources expended** Expenditure is accounted for on accurals 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 consitent with the use of resources ## **Taxation** The Charity is exempt from 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. ## 2 **TRUSTEES REMUNERATION AND BENEFITS** No trustees received remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020. ## **Trustees Expenses** There where no trustees expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020. Page 8 ## **HELPING DISABILITIES TRUST** NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2021 ## 3 **FIXED ASSETS** |**COST:**
At 1 April 2020
Additions
At 31 March 2021
**DEPRECIATION:**
At 1 April 2020
Charge for year
At 31 March 2021
**NET BOOK VALUE:**
At 31 March 2021
At 31 March 2020
4
**CREDITORS: AMOUNTS FALLING**
**DUE WITHIN ONE YEAR**
Other Creditors
5
**MOVEMENTS IN FUNDS**
**At 1.4.2020**
£
**Restricted funds**
General fund
0
**Unrestricted funds**
General fund
49
**TOTAL FUNDS**
49
Net movement in funds, included in the above are as follows:
**Incoming**
**resources**
**£**
**Restricted funds**
General fund
11,801
**Unrestricted funds**
General fund
20,600
**TOTAL FUNDS**
32,401|Fixture and
fittings
£
0
18,861|Totals
£
0
18,861
18,861
0
3,772
3,772
15,089
0
2020
£
0
0
**At 31.03.2021**
£
8,029
7,690
15,719
**Movement in**
**funds**
**£**
8,029
7,641
15,670| |---|---|---| ||18,861|| ||0
3,772|| ||3,772
15,089|| ||0|| ||2021
£
-575|| ||-575|| ||**Net movement**
**in funds**
£
8,029
7,641|| ||15,670|| ||**Resources**
**expended**
**£**
3,772
12,959|| ||16,731|| Page 9 ## **HELPING DISABILITIES TRUST** DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2021 |**INCOMING RESOURCES**
Donations
Income from charitable activities
**Total incoming resources**
**Fundraising Cost**
**Costs of generating voluntary income**
Charitable Activities
Depreciation
**Governance costs**
Accountancy
Professional fee
Total resources expended
**NET INCOME FOR THE YEAR**
**RECONCILIATION OF FUNDS**
NET INCOME FOR YEAR
Total Funds Brought Forward
Total Funds Carried Forward|**Unrestricted RestrictedTotal Funds**
**2021**
**2021**
**2021**
£
£
£
20,600
20,600
11,801
11,801|**Total Funds**
**2020**
£
5,000
5,000| |---|---|---| ||20,600
11,801
32,401
2,988
2,988
9,295
9,295
3,772
3,772|5,000
0
4,951
0| ||9,295
3,772
13,067
576
576
100
100|4,951
0
0| ||676
0
676
12,959
3,772
16,731
**7,641**
**8,029**
**15,670**
7,641
8,029
15,670
49
0
49
7,690
8,029
15,719|0
4,951
**49**
49
0| |||49| The charity had 0 employees during the year. This page does not form part of the financial statment Page10