2023-10-31-accounts

Charity registration number 1191762

DISABILITY ACTION HARINGEY

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

DISABILITY ACTION HARINGEY

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees	Graham Day
	Andrew Carpenter
	Patricia Charlesworth
	Yvonne Denny
	Isatu Turay
	Nnenna Maya Agbasonu	(Appointed 10 July 2023)
Chief Executive officer	Philip Stevens
Charity number	1191762
Principal address	Winkfield Resource Centre
	33 Winkfield Road
	Wood Green
	London
	N22 5RP
Independent examiner	Siobhan Glenister, ACA
	5 The Square
	Bagshot
	Surrey
	United Kingdom
	GU19 5AX
Bankers	NatWest
	14 The Broadway
	Wood Green
	London
	N22 6DS

DISABILITY ACTION HARINGEY

CONTENTS

	Page
Forward from the chair	1 - 2
Trustees report	3 - 7
Independent examiner's report	8
Statement of financial activities	9
Balance sheet	10
Notes to the financial statements	11 - 21

DISABILITY ACTION HARINGEY

FORWARD FROM THE CHAIR

FOR THE YEAR ENDED 31 OCTOBER 2023

Forward from the Chair

I am delighted to present our End of Year Report highlighting Disability Action Haringey's (DAH) ongoing commitment to delivering tailored services to the D/deaf and disabled community in Haringey. DAH is the primary D/deaf and Disabled Peoples Organisation within the borough, something both the Trustees and staff take great pride in. I am pleased to report we have been able to obtain additional funding to provide a range of new services or support which has directly benefited the D/deaf and disabled residents of Haringey.

We are proud of the fact that we are a user-led organisation, run and controlled by disabled people, as are 100 of our staff, 100% of the Board of Trustees and all our volunteers. The user-led integrity of DAH is fundamental to everything we do, ensuring that the lived-experience of disability informs our strategy, approach, values, and actions. We recognise that D/deaf and disabled people are underrepresented in positions of power in our society. At DAH, disabled people have control over every level of the organisation, and we lead by example in how we restore equity by transferring power to those who are usually (and unnecessarily) prevented from having a seat at the table.

Throughout the past year, DAH has extended a diverse range of services to the community, encompassing crucial areas such as Direct Payment support, a unique Personal Care Assistant matching scheme facilitating the employment of residents as Personal Care Assistants for disabled individuals utilising Direct Payments and a limited yet impactful information and advice service tailored for D/deaf and disabled people in Haringey.

Disability Action Haringey Physical Activity Network (DAHPAN) has continued to bring together providers, stakeholders and disabled people, and has remained steadfast in its commitment of inclusivity of activities for D/deaf and disabled individuals within our community.

With funding secured from both rounds of the Haringey Council Cost of Living Scheme we were able to help with financial support to D/deaf and disabled households.

We are proud to be part of the M Word, which was initially established in 2019 by Keesha Sinclair, aimed at empowering individuals to gain a better understanding of the menopause.

Funding from the North Central London Integrated Care Board and Haringey Council, has seen DAH launch a tailored project specifically designed for Thalassemia and Sickle Cell patients. This initiative is committed to providing 120 complimentary therapy sessions for individuals dealing with Thalassaemia and Sickle Cell conditions.

DAH facilitated workshops aimed at providing information to D/deaf and disabled residents on the new legislation on the requirement for acceptable photo ID for local, national and London Assembly member elections. This was achieved from two rounds of funding from Ground Works and the Greater London Authority.

Our ongoing Social Model of Disability Ambassador’s Program has continued to raise awareness about the daily challenges faced by D/deaf and disabled individuals in society.

• 1 -

DISABILITY ACTION HARINGEY

FORWARD FROM THE CHAIR (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2023

In addition to operating from the Winkfield Resource Centre, we are pleased to announce that DAH has acquired the use of premises adjacent to Wood Green Library. This strategic move, set to be implemented in early 2024, aims to enhance DAH's accessibility for D/deaf and disabled individuals during their daily activities. The organisation remains dedicated to reaching out to isolated D/deaf and disabled individuals, offering a variety of weekly drop-in sessions in both the East and West areas of the borough.

I am also pleased to announce that over the past year, DAH has achieved accreditation for several commendable initiatives. These include being recognised as a London Living Wage Employer, endorsing the Menopause Workplace Pledge, attaining Disability Confident employer status, and being a Stop the Loan Shark campaign partner.

As we reflect on the accomplishments of the past year, we are grateful for the support of our stakeholders, partners, and the entire community for their unwavering support. However, the year has not been without its challenges but with hard work and determination shown by both Trustees and staff the organisation continues to look forward, and remains steadfast in its dedication to enhancing the lives of D/deaf and disabled individuals in Haringey through continued innovation, collaboration, and advocacy.

On behalf of all the trustees, I would like to express our sincere gratitude to the entire staff, with a special acknowledgment to Phil Stevens, our CEO. Phil's dedication, devotion, and sheer hard work have been exemplary, ensuring that the voices of D/deaf and disabled individuals resonate with various stakeholders. Additionally, I extend appreciation to Krystelle Williams, whose support for Phil in his role as CEO, coupled with her unwavering commitment to the organisation, has been invaluable. Thank you all for your contributions to our shared mission.

Finally, during the year we bid farewell to trustees Jade Ponnudurai and Emily Reynolds and I thank them for their time working with the Board. I would like to offer a warm welcome to Nnenna Agbasonu who has joined the Board and who has taken on the role of Treasurer Trustee. I am grateful to my Trustee colleagues for their expert input in carrying out their responsibilities, which cover everything from marketing and communications, human resources, financial, legal, and regulatory compliance, GDPR and privacy. Our Governance, HR, and Finance Sub-committees ensure Trustees have oversight of the charity.

Looking ahead to 2023/2024 I know with prudent management by our CEO Phil Stevens and the strategic planning from Trustees, this organisation can achieve bigger and better opportunities for the D/deaf and disabled community in Haringey.

Further details on the above can be found later in the report.

Graham Day Chair

.............................. 20-03-2024

• 2 -

DISABILITY ACTION HARINGEY

TRUSTEES REPORT

FOR THE YEAR ENDED 31 OCTOBER 2023

The Trustees present their annual report and financial statements for the year ended 31 October 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's CIO Constitution, the Charities Act 2011 and "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 main objective of the charity is to provide relief and assistance for persons resident or working in, but not exclusively, the London Borough of Haringey, with physical disabilities (including sensory impairments), mental health and learning disabilities, long term health conditions, hidden disabilities, and neuro divergence, by maintaining and enhancing the quality of life for the beneficiaries, through the provision of preventative and other practical support services, by:

a) Providing training and support to disabled people.

b) Effectively representing the views, needs and interests of disabled people

c) Supporting individuals to have greater choice, control, and independence over their care needs.

d) Promotion of the benefits of a healthy active lifestyle to Haringey’s D/deaf and disabled community and through co-production, bring together service users and providers in Haringey to create more inclusive and accessible physical activity opportunities within the borough.

e) The embedding of the Social Model of Disability within Haringey.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

Achievements and performance

Direct Payment Service/Personal Care Assistants Register

We have continued to deliver services for Direct Payment holders which have involved providing information and advice on all aspects of setting up and running a Direct Payment. We have a Peer Support Group of Direct Payment holders who come together to share ideas and problem solve to ensure that there is always support available. We have successfully matched Direct Payment holders with Personal Care Assistants through the Find a PA website which is managed in-house.

• 3 -

DISABILITY ACTION HARINGEY

FOR THE YEAR ENDED 31 OCTOBER 2023

TRUSTEES REPORT (CONTINUED)

Disability Action Haringey Physical Activities Network

Disability Action Haringey Physical Activity Network (DAHPAN) initiative is dedicated to guaranteeing the inclusivity of activities for D/deaf and disabled individuals within our community. Through sustained efforts and meaningful engagement with stakeholders, we are committed to fostering an environment where physical activities cater to the diverse needs of our community. By prioritising inclusivity, we aim to break down barriers and create opportunities for all, irrespective of their abilities or disabilities. This collaborative approach exemplifies our dedication to ensuring that individuals with diverse needs have equal access to and participation in physical activities. We believe that by working together with stakeholders, we can foster a community where everyone feels welcomed, supported, and empowered. There are plans in the coming months to establish a mystery shopper experience at the 4 leisure centre’s within Haringey to assess how accessible and user friendly they are towards D/deaf and disabled people.

In line with DAH ethos of supporting and empowering our volunteers and members of our community, we secured funding to provide specialised training on the roles and responsibilities of Chairs for the two community volunteers who Co-Chair DAHPAN. Notably, Qasim, one of the Co-chairs, with DAH support, has since secured a place on the Leadership course offered by Inclusion London. We also secured funding from the Get Out and Get Active Alliance to allow another of our volunteers Ruqiya to be trained and employed by DAH to deliver workshops on Equity, Diversity and Inclusion to Haringey service providers within the sports and leisure sector.

Funding

DAH was successful in securing funding during both rounds of the Haringey Council Cost of Living Scheme. This has enabled us to directly address the urgent needs of D/deaf and disabled households grappling with the challenges posed by the escalating cost of living crisis, through the provision of financial support to eligible D/deaf and disabled households in Haringey. Each qualifying household has received up to £100. This initiative underscores our unwavering commitment to making a tangible and positive impact on the lives of community members who are disproportionately affected by economic challenges.

Thalassemia and Sickle Cell Project

Thanks to a grant from the North Central London Integrated Care Board and Haringey Council, we have been able to launch a tailored project specifically designed for Thalassemia and Sickle Cell patients, known as the TASC project. This initiative is committed to providing 120 complimentary therapy sessions for individuals dealing with Thalassaemia and Sickle Cell conditions throughout Haringey. The sessions encompass a range of therapeutic approaches, including Hypnotherapy, Reiki, Life Coaching, Health & Nutrition Coaching, Thought Field Therapies, and Emotional Freedom Technique. The goal is to address and alleviate pain, manage anxiety, combat fatigue and depression, ultimately enhancing the overall quality of life for these . This is a project that we hope to be able to secure funding to continue to deliver in the coming year.

Voter ID

DAH has also secured two rounds of funding from Ground Works and the Greater London Authority. This funding enabled us to successfully launch workshops dedicated to educating individuals on the new legislation on the requirement for acceptable photo ID for local, national and London Assembly member elections.

The M Word

The M Word, which was initially established in 2019 by Keesha Sinclair, is an initiative aimed at empowering individuals to gain a better understanding of menopause and fostering a culture of knowledgesharing. Now embedded within DAH, the initiative remains steadfast in preserving the initial ethos and vision created by Keesha Sinclair at its inception and delivering this vital service to Haringey residents.

• 4 -

DISABILITY ACTION HARINGEY

FOR THE YEAR ENDED 31 OCTOBER 2023

TRUSTEES REPORT (CONTINUED)

Social Model of Disability Ambassador Program

Our ongoing Social Model of Disability Ambassador’s Program has played a crucial role in raising awareness about the daily challenges faced by D/deaf and disabled individuals in society. This program remains a steadfast advocate for dismantling barriers and promoting inclusivity.

Volunteers

The charity has currently recruited 12 volunteers who support the charity and its staff to meet the needs of our members and clients across all our services. We are currently working in partnership with another D/ deaf and disabled people's organisation to provide our volunteers with training to enhance their own skills and personal career development.

Financial review

These accounts represent the results for the charity for the period ending 31st October 2023. During the period the charity had income resources of £267,549 and a total expenditure of £193,294 resulting in a surplus of £74,255. The main funder is the London Borough of Haringey and going forward the Trustees aim to develop a diverse funding base for its activities.

Reserves policy

The Trustees have reviewed our reserves policy and agreed that it is necessary for the organisation to have reserves equal to at least three months’ running costs. Our funding strategy clearly identifies each of our funding streams and the percentage from each that is required to meet our core running costs. Trustees will work to ensure the charity does not become reliant upon its reserves to operate and remains a going concern.

Risk management

With the support of the CEO, our Trustees assess any major risks to which the organisation is exposed. These include risks related to its operations and finances. Trustees ensure that the appropriate policies and systems are in place to manage and mitigate risk exposure.

Future Plans:

DAH aims to be the voice of D/deaf and disabled people in Haringey, to deliver our current services and to seek funding for new and innovative services. We aim to embed the Social Model of Disability in all our work and to educate the wider community as to the value D/deaf and disabled people can make to society when barriers are removed.

Public benefit

We confirm we have complied with the duties set out in the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission. We are working to create services which benefit disabled people, primarily in Haringey. The achievements and activities above demonstrate the public benefit arising through the charity’s activities. The trustees are mindful of their duties to minimise all risks of harm and to ensure that people will benefit from our services.

• 5 -

DISABILITY ACTION HARINGEY

TRUSTEES REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2023

Structure, governance and management

The organisation is a registered Charitable Incorporated Organisation (CIO) and registered as a charity with the Charity Commission (charity number 1191762). The charity is established under a written constitution that outlines the objects and powers of the charity and is also governed under this constitution.

The Board of Trustees report to the Annual General Meeting. Currently there are 6 trustees, of a possible 12, who together with the Chief Executive meet at regular intervals to make decisions concerning the running of the organisation. The implementation of those decisions is delegated to the Chief Executive and a professional staff team, for the day-to-day running of the organisation. The Board operates the best use of the available skills, to ensure that strong governance structures and scrutiny are maintained. The Trustees may from time to time appoint new Trustees as required by the organisation.

Graham Day Andrew Carpenter Patricia Charlesworth Yvonne Denny Jade Ponnudurai (Resigned 31 October 2023) Isatu Turay Nnenna Maya Agbasonu (Appointed 10 July 2023)

Trustee induction and training

Trustees and applicants for Board membership undergo a selection process, which is overseen by Trustees and the Chief Executive. New Trustees are provided with an information pack about the organisation and its services alongside all policy documents and a statement relating to roles and responsibilities. All new Trustees are expected to participate in training for the role to ensure that their skills encompass governance, management, equalities human rights, and conflict of interest. Training and support for Trustees is planned via an accessible, holistic, person‐centered route to ensure they can take an active role within the organisation.

• 6 -

DISABILITY ACTION HARINGEY

TRUSTEES REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2023

Statement of Trustees responsibilities

The Trustees 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).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that year.

In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees report was approved by the Board of Trustees.

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

Graham Day

Trustee

20-03-2024 Dated: .........................

• 7 -

DISABILITY ACTION HARINGEY

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF DISABILITY ACTION HARINGEY

I report to the Trustees on my examination of the financial statements of Disability Action Haringey (the Charity) for the year ended 31 October 2023. which are set out on pages 07 to 18.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute Of Chartered Accountants In England And Wales, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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 Charity as required by section 130 of the 2011 Act; or

• 2 the financial statements do not accord with those records; or

• 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Siobhan Glenister, ACA

5 The Square Bagshot Surrey GU19 5AX United Kingdom

20-03-2024 Dated: .........................

• 8 -

DISABILITY ACTION HARINGEY

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 OCTOBER 2023

Unrestricted Restricted funds funds 2023 2023 Notes £ £ Income and endowments from: Donations and grant income 3 26,194 111,749 Charitable activities 4 - 126,250 Other income 5 3,356 - Total income 29,550 237,999 Expenditure on: Charitable activities 6 41,631 151,663 Net (expenditure)/income for the year/ Net movement in funds (12,081) 86,336 Fund balances at 1 November 2022 53,709 92,187 Fund balances at 31 October 2023 41,628 178,523	Total 2023 £ 137,943 126,250 3,356 267,549 193,294 74,255 145,896 220,151	Total 2022 £ 80,705 177,899 1,240
		259,844
		189,013
		70,831 75,065
		145,896

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

• 9 -

DISABILITY ACTION HARINGEY

BALANCE SHEET

AS AT 31 OCTOBER 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 Income funds Restricted funds 14 Unrestricted funds	2023 £ - 222,979 222,979 (4,992)	£ 2,164 217,987 220,151 178,523 41,628 220,151	2022 £ 3,185 144,298 147,483 (4,473)	£ 2,886 143,010
				145,896
				92,187 53,709
				145,896

20-03-2024 The financial statements were approved by the Trustees on .........................

.............................. Graham Day Trustee

• 10 -

DISABILITY ACTION HARINGEY

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

1 Accounting policies

Charity information

Disability Action Haringey was registered as a Charitable Incorporation Organisation on 12 October 2020 and is governed by its constitution formed under an association model.

The charity's principal office address is Winkfield Resource Centre, 33 Winkfield Road, Wood Green, London, N22 5RP.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charity's CIO Constitution, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

1.4 Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

• 11 -

DISABILITY ACTION HARINGEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2023

1 Accounting policies

(Continued)

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure is recognised on an accruals basis when incurred. It is reported in the Statement of Financial Activities as follows:

Direct Charitable Expenditure - these are costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

Support costs include other running costs and governance costs. These are incurred by the charity and are necessary to aid and support the running of the charity and are included within expenditure on charitable activities.

All costs are allocated to charitable activities of the SOFA on a basis designed to reflect the use of the resource.

Support Costs relating to a particular fund are allocated directly, others are apportioned on an appropriate basis when applicable. The charity has identified one direct charitable activity.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings

Straight line 25%

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

• 12 -

DISABILITY ACTION HARINGEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2023

1 Accounting policies

(Continued)

1.7 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

• 13 -

DISABILITY ACTION HARINGEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2023

1 Accounting policies

(Continued)

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and grant income

Unrestricted Restricted funds funds 2023 2023 £ £ Donations and gifts 5,473 - Grant Income 20,721 44,036 Other grant income - 67,713 26,194 111,749	Total 2023 £ 5,473 64,757 67,713 137,943	Total 2022 £ 1,206 56,190 23,309
		80,705

• 14 -

DISABILITY ACTION HARINGEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2023

4 Charitable activities

	DAH PAN	Direct	Total	Total
		payment peer	2023	2022
		support
	2023	2023
	£	£	£	£
Services provided under contract	10,000	116,250	126,250	177,899

5 Other income

		Unrestricted	Unrestricted	Unrestricted
			funds	funds
			2023	2022
			£	£
Sundry Income			3,356	1,240
Charitable activities
	Core activities	Direct	Total	Total
		payment peer support	2023	2022
	funds	funds	funds
	£	£	£	£
Staff costs	61,513	74,035	135,548	146,145
Core activities	11,020	18,917	29,937	15,332
	72,533	92,952	165,485	161,477
Share of support costs (see note 7)	15,441	10,576	26,017	25,476
Share of governance costs (see note 7)	465	1,327	1,792	2,060
	88,439	104,855	193,294	189,013
Analysis by fund
Unrestricted funds	41,631	-	41,631	46,813
Restricted funds	46,808	104,855	151,663	142,200
	88,439	104,855	193,294	189,013

6 Charitable activities

• 15 -

DISABILITY ACTION HARINGEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2023

7 Support costs

Support costs Governance costs £ £ IT & Telecoms costs 4,994 - Premises costs 11,288 - Insurance 1,321 - Printing & Stationery 1,531 - General administrative costs 6,161 - Depreciation 722 - Independent review - 1,272 Trustee costs - 520 26,017 1,792 Analysed between Core activities 26,017 1,792	2023 £ 4,994 11,288 1,321 1,531 6,161 722 1,272 520 27,809 27,809	2022 £ 7,285 7,609 1,756 1,544 6,320 962 1,190 870
		27,536
		27,536

8 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.

Expenses reimbursed to the Trustees during the period amounted to Nil (2022-Nil).

9 Employees

The average monthly number of employees during the year was:

2023	2022
Number	Number
5	5

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DISABILITY ACTION HARINGEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2023

9 Employees Employment costs Wages and salaries Social security costs Other pension costs	(Continued) 2023 2022 £ £ 121,910 135,185 11,580 8,372 2,058 2,588 135,548 146,145	(Continued) 2023 2022 £ £ 121,910 135,185 11,580 8,372 2,058 2,588 135,548 146,145
		146,145

There were no employees whose annual remuneration was more than £60,000.

10 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

11 Tangible fixed assets

11	Tangible fixed assets
		Fixtures and fittings
			£
	Cost
	At 1 November 2022		5,131
	At 31 October 2023		5,131
	Depreciation and impairment
	At 1 November 2022		2,245
	Depreciation charged in the year		722
	At 31 October 2023		2,967
	Carrying amount
	At 31 October 2023		2,164
	At 31 October 2022		2,886
12	Debtors
		2023	2022
	Amounts falling due within one year:	£	£
	Trade debtors	-	3,185

• 17 -

DISABILITY ACTION HARINGEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2023

13 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Other taxation and social security Trade creditors Accruals and deferred income	2023 £ 3,178 542 1,272 4,992	2022 £ 2,822 601 1,050
		4,473

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DISABILITY ACTION HARINGEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2023

14 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

			Movement in funds	Movement in funds		Movement in funds	Movement in funds
	Balance at		Incoming	Resources	Balance at	Incoming	Resources	Balance at
	1 November		resources	expended	1 November	resources	expended	31 October
		2021			2022			2023
		£	£	£	£	£	£	£
Direct
payments
peer support	12,917		155,000	(98,387)	69,530	116,250	(68,977)	116,803
Access to
work	9,962		23,308	(24,329)	8,941	27,979	(33,520)	3,400
Magic little
grants		-	500	-	500	-	(480)	20
Awards for
all		-	9,800	(4,654)	5,146	-	(5,312)	(166)
DAH PAN		-	22,899	(14,829)	8,070	10,000	(5,663)	12,407
Groundwork
s		-	-	-	-	39,734	(17,801)	21,933
Haringey
VCS Fund		-	-	-	-	6,036	(5,715)	321
TASC		-	-	-	-	38,000	(14,195)	23,805
	22,879		211,507	(142,199)	92,187	237,999	(151,663)	178,523

• 19 -

(Continued)

DISABILITY ACTION HARINGEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2023

14 Restricted funds

COVID19 Support fund

This funding was to disseminate information about vaccinations to members of the D/deaf and disabled communities.

Direct payment peer support fund

This fund represents funding received to enable to the Charity to provide peer support to recipients of Direct Payments and to develop the personal assistant market including personal assistant recruitment and matching services.

DAH PAN

Disability Action Haringey Physical Activity Newtwork (DAHPAN) is a network committed and invested in open and honest communication to successfully create inclusive and accessible facilities and promoting the benefits of an active healthy lifestyle.

Magic little grants

Providing financial assistance to D/deaf and disabled residents within Haringey to enable them to attend a new physical activity to improve their health and well being through the removal of financial barriers.

Awards for all

The Awards for all funding has enabled us to adapt and increase our support for D/deaf and disabled people and those with long term health conditions in Haringey through the development of our volunteer programme.

Access to work

Grant paid by the DWP to cover the costs of the support worker employed as part of the Access To Work scheme.

Groundworks/Voter ID

DAH has also secured two rounds of funding from Ground Works and the Greater London Authority. This funding enabled the charity to successfully launch workshops dedicated to educating individuals on the new legislation on the requirement for acceptable photo ID for local, national and London Assembly member elections.

Haringey VCS Fund:

This funding is provided by Haringey council to enable the charity to give out grants to residents.

TASC (Thalassemia and Sickle Cell Project)

This funding was provided by the North Central London Integrated Care Board and Haringey Council, which has enabled the charity to launch a tailored project specifically designed for Thalassemia and Sickle Cell patients, known as the TASC project. This initiative is committed to providing 120 complimentary therapy sessions for individuals dealing with Thalassaemia and Sickle Cell conditions throughout Haringey. The goal is to address and alleviate pain, manage anxiety, combat fatigue and depression, ultimately enhancing the overall quality of life for these .

• 20 -

DISABILITY ACTION HARINGEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2023

15 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricte d funds Restricted funds 2023 2023 £ £ Fund balances at 31 October 2023 are represented by: Tangible assets 2,164 - Current assets/(liabilities) 217,987 - 220,151 -	Total 2023 £ 2,164 217,987 220,151	Total 2022 £ 2,886 143,010
		145,896

16 Related party transactions

There were no disclosable related party transactions during the year.

17 Outstanding Guarantees Given by the Charity

There were no guarantees given by the charity during the year.

18 Outstanding Debt

There is no outstanding debt at the end of the year which is subject to a charge on the Charity's assets.

• 21 -