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2025-03-31-accounts

Company registration number: 03298760 Charity registration number: 1206289

Surrey Coalition of Disabled People

(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2025

Stewart & Co Accountants LLP Knoll House Knoll Road Camberley Surrey GU15 3SY

Surrey Coalition of Disabled People

Contents

Reference and Administrative Details 1
Treasurers Report 2 to 3
Trustees' Report 4 to 8
Independent Auditors' Report 9 to 12
Statement of Financial Activities 13
Balance Sheet 14
Statement of Cash Flows 15
Notes to the Financial Statements 16 to 27

Surrey Coalition of Disabled People

Reference and Administrative Details

Charity Registration Number 1206289 Company Registration Number 03298760 Registered Office Astolat Coniers Way New Inn Lane Guildford Surrey GU4 7HL Auditor Stewart and Co Accountants LLP Knoll House Knoll Road Camberley Surrey GU15 3SY Stewart & Co Accountants LLP Knoll House Knoll Road Camberley Surrey GU15 3SY

Page 1

Surrey Coalition of Disabled People

Treasurers Report for the Year Ended 31 March 2025

The financial year 2024-25 continues to be a challenging period for disabled people as we navigate through cost-of-living crisis, the government welfare reform and major cuts in public sector funding.

The Coalition’s dedicated team, including staff and volunteers have been providing outstanding support to Disabled people and those living with long term health conditions in Surrey.

During financial year 2024-2025, we had an income of £948,499 that was available for charitable objectives from legacies and other fund-raising activities. This is represented by £758,947 of restricted funds across all projects, £189,552 of unrestricted funds and £13,559 from interest received on bank deposits. This allowed us to provide crucial support to disabled people in Surrey across an entire cross section of ethnicities and demographics. Deferred income arising from grants subject to performance conditions related to the timing of their use and released to income head of account in accordance with the relevant time period stood at £nil for financial year 2024-25 compared to £64,121 for the previous financial year.

Surrey Coalition of Disabled People remains in a positive financial position. Our total income of £948,499 was £88,028 lower than in financial year 2023-24. During the period under review, we have focussed our resources on continuing to deliver targeted projects for the disabled people, digital empowerment and inclusion, promoting ease in accessibility of services, providing a cost-of-living fund for families in poverty and investing in our core delivery capabilities to ensure that Surrey services meet the needs and requirements of Disabled people. Project-wise break down of expenses on charitable activities is provided in this report.

We have robust financial control and governance mechanism which helps ensure effective financial management at project specific level as well as at the total organisational level. Total expenditure on charitable activities was £848,835 which is approximately 90% of total income for the current financial year. Total funds brought forward from previous financial year stand at £677,916 and after accounting for net surplus from current financial year income, total funds carried forward into the next financial year stand at £791,139. These carried over funds include £492,808 of restricted funds for ongoing projects in financial year FY2025-26. The largest project specific expense of £172,257 was incurred on delivery of Household Support Fund (HSF) project during the financial year 2024-25. Allocated support costs stood at £272,138 during the same period compared to £260,635 for the previous financial year.

Cash in hand position as at close of financial year FY2024-25 is £705,743 which is £5,771 higher than the previous financial year. Our reserves policy and prudent financial control has allowed us to end the current financial year with a net surplus. The level of our reserves is determined by balancing two objectives - (a) maintaining sufficient financial resources to enable us to continue our work when faced with difficult financial circumstances; and (b) making sure we maximise the resources used for charitable purposes. The balance sheet shows a net asset position of £791,139 (£677,916: FY2023-24). It also shows total unrestricted funds (that don’t carry any restrictions on how these can be used) of £298,331 compared to previous financial year position of £294,499.

Our significant area of expenditure is staff costs of £484,010 which include work pension scheme. Staff costs were marginally up compared to previous financial year.

Moving forward, we are aiming to further develop our fundraising capacity and focus on better meeting the changing needs of the disabled people through-out Surrey. As part of recognising staff contribution and the ever increasing cost of living we have allocated £9,750 for inflation linked pay rise. We have also ring-fenced £30,000 from unrestricted funds towards purchasing a new database.

Page 2

Surrey Coalition of Disabled People

Treasurers Report for the Year Ended 31 March 2025

In this challenging economic climate we are grateful to the support from such a wide range of people and organisations. Without this help and support from individuals, companies, grant giving bodies and other organisations, the Coalition would not have been able to continue delivering services and provide vital support to the disabled people through out Surrey.

To all our supporters - THANK YOU. Every grant and donation we receive makes a difference. It helps transform the lives of disabled people who need us the most.

The treasurer's report was approved by the trustees of the charity on 15 December 2025 and signed on its behalf by:

SIGNED SECURELY

15/12/2025 at 1:00:21 PM UTC

......................................... Vikki Lucy Walton-Cole Trustee

SIGNED SECURELY

15/12/2025 at 11:05:42 AM UTC

......................................... Shirlee Joy Posner Trustee

Page 3

Surrey Coalition of Disabled People

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 March 2025.

Reference and Administrative Details

Charity Registration Number: 1206289 Company Registration Number: 03298760 Registered Office: Astolat Coniers Way New Inn Lane Guildford Surrey GU4 7HL Auditor: Stewart & Co Accountants LLP Knoll House Knoll Road Camberley Surrey GU15 3SY

Trustees and officers

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

Trustees: Kaushika Patel Sabrina Jean Peters Jane Sellers Vikki Lucy Walton-Cole Shirlee Joy Posner (appointed 8 May 2025) Rebecca Anne Harrison Pritchard (appointed 23 July 2025) Patrick Laker (appointed 9 October 2025) Tracey Hayes (resigned 4 September 2025) Neil Marsden (resigned 18 September 2025) Jason Vaughan (resigned 25 November 2025) Mustafa Bilal (resigned 20 May 2025) Danny Seear (appointed 9 October 2025 and resigned 20 October 2025)

Objectives and activities

WHO WE ARE

Surrey Coalition of Disabled People is an innovative and dynamic user-led organisation. Our members work together to achieve our vision for Disabled people.

Page 4

Surrey Coalition of Disabled People

Trustees' Report

OUR VISION

Our vision is a world where difference is valued, and diversity is celebrated. A world where everyone has the same rights, freedoms, choices, and opportunities.

Public benefit

OUR MISSION

We enable and empower Disabled people and those living with a long-term health condition to be an active and central part of the community. We proactively work with health, social care and community partners to coproduce services, strategies and policy.

We campaign for choice and control to achieve our legal rights and entitlements. We identify and respond to gaps in support to meet the needs of Disabled people. We spotlight, celebrate and champion equity, diversity and inclusion.

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.

OUR VALUES

WHAT WE DO

Our work is divided into 7 key areas of activity:

1. Co – Production activities, consultations, groups and forums and service monitoring

2. Campaigning and influencing

3. Sharing information and resources

Page 5

Surrey Coalition of Disabled People

Trustees' Report

4. Mental Health and Emotional Wellbeing

5. Technology and Innovation

6. We work collaboratively to coordinate projects to tackle key issues for the Disabled community, including those tackling loneliness and physical inactivity

7. We work together to develop our organisation and to strengthen the work of other organisations and the wider health and care landscape

Structure, governance and management

Nature of governing document

The charity is governed by its Articles of Association.

Recruitment and appointment of trustees

Trustees are appointed for a term of 3 years by the other trustees according to the eligibility criteria. The eligibility criteria is set and reviewed periodically by the trustees.

Organisational structure

The Trustees determine the overall strategy of the charity. The day to day running of the charity is delegated to the Chief Executive, supported by senior staff. At present the trustee board has eight members from a variety of backgrounds relevant to the work of the charity. The Secretary also sits on the trustee board but has no voting rights

The Chief Executive undertakes the key leadership role overseeing the provision of services in consultation with the senior staff. The Finance and Office Manager is responsible for day to day financial management of the charity.

Page 6

Surrey Coalition of Disabled People

Trustees' Report

Financial instruments

Objectives and policies

The charity's activities expose it to a number of financial risks including liquidity risk, cash flow risk and financial governance & control risk.

Liquidity risk

Risks arising from lack of or drying up of legacy funding, which is mitigated through consistent proactive dedicated and diversified fund raising; our reserves policy also serves to mitigate liquidity risks for 3-4 months of operations.

Cash flow risk

Risks arising from excessive reliance on restricted funding to meet core costs and any weaknesses in unrestricted funds position, which is mitigated through consciously including core cost components in any restricted fund raising applications and being open about these with legacy funders as well as actively hunting for unrestricted funds.

Financial governance & control risk

Risks arising from inadequate expense management and approval processes which is mitigated through having a proper financial governance structure, dual expense approval mechanism and having multiple signatories for bank account funds/cash movements.

Statement of trustees' responsibilities

The trustees (who are also the directors of Surrey Coalition of Disabled People 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".

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.

Page 7

Surrey Coalition of Disabled People

Trustees' Report

The annual report was approved by the trustees of the charity on 15 December 2025 and signed on its behalf by:

SIGNED SECURELY

15/12/2025 at 1:00:21 PM UTC ......................................... Vikki Lucy Walton-Cole Trustee

SIGNED SECURELY 15/12/2025 at 11:05:42 AM UTC

......................................... Shirlee Joy Posner Trustee

Page 8

Surrey Coalition of Disabled People

Independent Auditor's Report to the Members of Surrey Coalition of Disabled People

Opinion

We have audited the financial statements of Surrey Coalition of Disabled People (the 'charity') for the year ended 31 March 2025, which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Page 9

Surrey Coalition of Disabled People

Independent Auditor's Report to the Members of Surrey Coalition of Disabled People

Opinion on other matter prescribed by the Companies Act 2006

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Treasurers Report and the Trustees' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of trustees' responsibilities (set out on page 7), the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Page 10

Surrey Coalition of Disabled People

Independent Auditor's Report to the Members of Surrey Coalition of Disabled People

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which are procedures are capable of deteting irregularities, including fraud is detailed below:

In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud, we have obtained an understanding of the nature of the industry, the control environment and the legal and regulatory frameworks that the charity operates in.

We determined that the most significant applicable legal and regulatory frameworks are those directly relevant to the reporting framework and preparation of the financial statements (FRS 102, Companies Act 2006 and UK tax legislation). We considered the extent to which non-compliance might have a material effect on the financial statements.

We determined the principal risks which could lead to material misstatement of the financial statements to be related to posting inappropriate journal entries and management bias in accounting estimates. We consider there to be no significant risks in respect of accounting estimates.

Audit procedures performed by the engagement team included:

The engagement team also remained aware of the need for professional scepticism to identify any indications of fraud or non-compliance with laws and regulations throughout the audit.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

Page 11

Surrey Coalition of Disabled People

Independent Auditor's Report to the Members of Surrey Coalition of Disabled People

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud, we have obtained an understanding of the nature of the industry, the control environment and the legal and regulatory frameworks that the charity operates in.

We determined that the most significant applicable legal and regulatory frameworks are those directly relevant to the reporting framework and preparation of the financial statements (FRS 102, Companies Act 2006 and UK tax legislation). We considered the extent to which non-compliance might have a material effect on the financial statements.

We determined the principal risks which could lead to material misstatement of the financial statements to be related to posting inappropriate journal entries and management bias in accounting estimates. We consider there to be no significant risks in respect of accounting estimates.

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

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

Charlotte Ryan BSc FCA (Senior Statutory Auditor) For and on behalf of Stewart & Co Accountants LLP, Statutory Auditor

Knoll House Knoll Road Camberley Surrey GU15 3SY

15 December 2025

Page 12

Surrey Coalition of Disabled People

Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Investment income
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14
Note
Income and Endowments from:
Donations and legacies
3
Investment income
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net income
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14		 Unrestricted
funds
£
189,552
13,559
203,111
(272,138)
(272,138)
(69,027)
72,859
3,832
294,499
298,331
Unrestricted
funds
£
275,620
13,314
288,934
(274,387)
(274,387)
14,547
82,912
97,459
197,040
294,499		 Restricted
funds
£
758,947
-
758,947
(576,697)
(576,697)
182,250
(72,859)
109,391
383,417
492,808
Restricted
funds
£
761,152
-
761,152
(514,771)
(514,771)
246,381
(82,912)
163,469
219,948
383,417		 Total
2025
£
948,499
13,559
962,058
(848,835)
(848,835)
113,223
-
113,223
677,916
791,139
Total
2024
£ (As restated)
1,036,772
13,314
1,050,086
(789,158)
(789,158)
260,928
-
260,928
416,988
677,916

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 14.

The notes on pages 16 to 27 form an integral part of these financial statements. Page 13

Surrey Coalition of Disabled People

(Registration number: 03298760) Balance Sheet as at 31 March 2025

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
12
Creditors: Amounts falling due within one year
13
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
14
Unrestricted income funds
Unrestricted funds
Total funds
14		 2025
£
19,772
120,969
705,743
826,712
(55,345)
771,367
791,139
492,808
298,331
791,139		 2024
£ (As restated)
19,201
47,422
699,972
747,394
(88,679)
658,715
677,916
383,417
294,499
677,916

For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements on pages 13 to 27 were approved by the trustees, and authorised for issue on 15 December 2025 and signed on their behalf by:

SIGNED SECURELY

15/12/2025 at 1:00:21 PM UTC

......................................... Vikki Lucy Walton-Cole Trustee

The notes on pages 16 to 27 form an integral part of these financial statements. Page 14

Surrey Coalition of Disabled People

Statement of Cash Flows for the Year Ended 31 March 2025

Note
Cash flows from operating activities
Net cash income
Adjustments to cash flows from non-cash items
Depreciation
Investment income
4
Working capital adjustments
Increase in debtors
11
Increase/(decrease) in creditors
13
(Decrease)/increase in deferred income
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
4
Purchase of tangible fixed assets
10
Sale of tangible fixed assets
Net cash flows from investing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March		 2025
£
113,223
6,601
(13,559)
106,265
(73,547)
32,587
(65,795)
(490)
13,559
(7,467)
295
6,387
5,897
699,846
705,743		 2024
£ (As restated)
260,928
6,336
(13,314)
253,950
(43,267)
(250,819)
65,795
25,659
13,314
(10,236)
1,612
4,690
30,349
669,623
699,972

All of the cash flows are derived from continuing operations during the above two periods.

The notes on pages 16 to 27 form an integral part of these financial statements. Page 15

Surrey Coalition of Disabled People

Notes to the Financial Statements for the Year Ended 31 March 2025

1 Charity status

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.

The address of its registered office is: Astolat Coniers Way New Inn Lane Guildford Surrey GU4 7HL

These financial statements were authorised for issue by the trustees on 15 December 2025.

2 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

Surrey Coalition of Disabled People 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 trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Page 16

Surrey Coalition of Disabled People

Notes to the Financial Statements for the Year Ended 31 March 2025

Prior period errors

Restatement income that had been incorrectly deferred in the prior year.

Relating to
Relating to Relating to prior periods
the current the prior before the
period period prior period
disclosed in disclosed in disclosed in
these financial these financial these financial
statements statements statements
£ £ £
Deferred income - 199,908 -
Unrestricted grant income - (87,659) -
IMHN grant income - (13,449) -
G&W grant income - (98,800) -
Presentational reallocation of trade debtors to accrued income.
Relating to
Relating to Relating to prior periods
the current the prior before the
period period prior period
disclosed in disclosed in disclosed in
these financial these financial these financial
statements statements statements
£ £ £
Trade debtors - (40,311) -
Accrued income - 40,311 -

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonableunder the circumstances. It is the opinion of the trustees that due to the nature of the entity there are no assumptions or judgements that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Key sources of estimation uncertainty

Useful economic lives of tangible assets: The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. These are amended when necessary to reflect current estimates, based on economic utilisation and physical condition of the assets.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Page 17

Surrey Coalition of Disabled People

Notes to the Financial Statements for the Year Ended 31 March 2025

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.

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when: - The donor specifies that the grant or donation must only be used in future accounting periods; or

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.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

Governance costs include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustee meetings.

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.

Page 18

Surrey Coalition of Disabled People

Notes to the Financial Statements for the Year Ended 31 March 2025

Tangible fixed assets

Tangible assets are stated in the statement of financial position 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

Fittings, fixtures and equipment

Depreciation method and rate 25% reducing balance

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

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 donated 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

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

Pension contributions are allocated to activities by reference to the activity staff members are employed to carry out. Pension contributions paid for staff funded by a restricted grant are allocated as a restricted expense.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Page 19

Surrey Coalition of Disabled People

Notes to the Financial Statements for the Year Ended 31 March 2025

3 Income from donations and legacies

Donations and legacies;
Donations from companies, trusts and similar
proceeds
Grants, including capital grants;
Grants from other charities
Total for 2025
Total for 2024 (as restated)		 Unrestricted
funds
General
£
18,856
170,696
189,552
275,620		 Restricted
funds
£
4,676
754,271
758,947
761,152		 Total
funds
£
23,532
924,967
948,499
1,036,772

4 Investment income

Interest receivable on bank deposits
Total for 2025
Interest received
5
Expenditure on charitable activities
Analysed by fund
Unrestricted
funds
Note
General
£
HSF
-
Community Foundation
-
Community Champions
-
IHMN
-
AMHA
-
Community Transformation
-
Focus
-
New Hospitals
-
Surrey Downs
-
East Surrey
-
G&W
-
Peer Support
-
Physical Activity
-		 Unrestricted
funds
General
£
13,559
13,559
13,314
Restricted
funds
£
172,257
22,406
17,229
94,142
1,126
3,937
38,139
4,716
42,604
37,461
95,139
130
20,572		 Total
funds
£
13,559
13,559
13,314
Total
funds
£
172,257
22,406
17,229
94,142
1,126
3,937
38,139
4,716
42,604
37,461
95,139
130
20,572

Page 20

Surrey Coalition of Disabled People

Notes to the Financial Statements for the Year Ended 31 March 2025

Analysed by fund
Note
Virtual Trips
Lived in
Energy Advisor
Coproduction
Surrey Hills
Food support
Woking TA
Allocated support costs
SCC Countryside
Total for 2025
Total for 2024
Anaylsed by type
Service Delivery
Total for 2024
6
Net incoming/outgoing resources
Net incoming resources for the year include:
Depreciation of fixed assets		 Unrestricted
funds
General
£
-
-
-
-
-
-
-
272,138
-
272,138
274,387
Activity
undertaken
directly
£
576,697
528,523		 Restricted
funds
£
4,942
3,341
9,726
543
2,312
5,864
57
-
54
576,697
514,771
Activity
support costs
£
272,138
260,635
2025
£
6,601		 Total
funds
£
4,942
3,341
9,726
543
2,312
5,864
57
272,138
54
848,835
789,158
Total
expenditure
£
848,835
789,158
2024
£
6,336

Depreciation of fixed assets

7 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

Neil Marsden

£43 (2024: £Nil) of expenses were reimbursed to Neil Marsden during the year.

The expenses reimbursed were for travel expenses.

Jane Sellers

£366 (2024: £Nil) of expenses were reimbursed to Jane Sellers during the year.

The expenses reimbursed were for travel expenses.

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

Page 21

Surrey Coalition of Disabled People

Notes to the Financial Statements for the Year Ended 31 March 2025

8 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2025
£
422,813
31,523
29,674
484,010		 2024
£
434,406
31,668
12,503
478,577

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

Employees 2025
No
19		 2024
No
20

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

9 Taxation

The charity is a registered charity and is therefore exempt from taxation.

10 Tangible fixed assets

Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
Eliminated on disposals
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Furniture and
equipment
£
39,993
7,467
(699)
46,761
20,792
6,601
(404)
26,989
19,772
19,201		 Total
£
39,993
7,467
(699)
46,761
20,792
6,601
(404)
26,989
19,772
19,201

Page 22

Surrey Coalition of Disabled People

Notes to the Financial Statements for the Year Ended 31 March 2025

11 Debtors

11 Debtors
Prepayments
Accrued income
Other debtors		 2025
£
2,213
117,861
895
120,969		 2024
£ (As restated)
6,216
40,311
895
47,422

12 Cash and cash equivalents

Cash at bank
Bank overdrafts
Cash and cash equivalents in statement of cash flows
13 Creditors: amounts falling due within one year
Bank overdrafts
Trade creditors
Other taxation and social security
Other creditors
Accruals
Deferred income
Deferred income at 1 April 2024
Amounts released from previous periods
Deferred income at year end		 2025
£
705,743
-
705,743
2025
£
-
7,215
8,710
2,691
36,729
-
55,345
2025
£
(65,795)
65,795
-		 2024
£
699,972
(126)
699,846
2024
£ (As restated)
126
12,133
-
-
10,625
65,795
88,679
2024
£ (As restated)
(244,672)
178,877
(65,795)

Deferred income arises where grants are subject to a performance condition related to the timing of their use. These grants are released to income in accordance with the relevant time period.

Page 23

Surrey Coalition of Disabled People

Notes to the Financial Statements for the Year Ended 31 March 2025

14 Funds

Unrestricted funds
Unrestricted
Public Health
Fundraising role
Talent Development
Inflationary pay rise
Database
Restricted funds
HSF
Community Foundation
Runnymeade
Community Champions
IHMN
AMHA
Community Transformation
Focus
New Hospitals
Surrey Downs
East Surrey
G&W
Peer Research
Peer Support
Physical Activity
Virtual Trips
Lived experience payments
Energy advisor
Coproduction
Surrey Hills
SCC Countryside
Food Support
Woking TA
Sports England
Total restricted funds
Total funds		 Balance at 1
April 2024
£
130,562
94,187
30,000
30,000
9,750
-
294,499
14,790
13,235
-
17,121
51,621
1,125
30,478
8,902
2,967
50,162
15,416
145,947
17,395
-
-
1,472
12,786
-
-
-
-
-
-
-
383,417
677,916		 Incoming
resources
£
203,111
-
-
-
-
-
203,111
200,000
-
29,000
-
116,273
-
-
47,785
6,038
62,513
70,653
107,011
-
7,000
30,121
3,277
-
15,000
4,000
1,300
3,056
19,000
25,000
11,920
758,947
962,058		 Resources
expended
£
(242,138)
-
(30,000)
-
-
-
(272,138)
(172,257)
-
(22,406)
(17,029)
(94,142)
(1,126)
(4,137)
(38,139)
(4,716)
(42,604)
(37,461)
(95,139)
-
(130)
(20,572)
(4,942)
(3,341)
(9,726)
(543)
(2,312)
(54)
(5,864)
(57)
-
(576,697)
(848,835)		 Transfers
£
77,863
(5,004)
-
(30,000)
-
30,000
72,859
(26,633)
(13,235)
(2,004)
-
2,004
1
-
(5,004)
(792)
(6,000)
(5,496)
(12,517)
-
-
(3,900)
193
-
-
-
976
(452)
-
-
-
(72,859)
-		 Balance at
31 March
2025
£
169,398
89,183
-
-
9,750
30,000
298,331
15,900
-
4,590
92
75,756
-
26,341
13,544
3,497
64,071
43,112
145,302
17,395
6,870
5,649
-
9,445
5,274
3,457
(36)
2,550
13,136
24,943
11,920
492,808
791,139

Page 24

Surrey Coalition of Disabled People

Notes to the Financial Statements for the Year Ended 31 March 2025

Unrestricted funds
Unrestricted
Public Health
Fundraising role
Talent Development
Inflationary pay rise
Restricted
HSF
Community Foundation
Community Champions
IHMN
AMHA
NHS
Community Transformation
Focus
New Hospitals
Surrey Downs
East Surrey
G&W
Peer Research
Physical Activity
Virtual Trips
Lived experience payments
Ethnic minorities
SENPO
Total restricted funds
Total funds		 Balance at 1
April 2023
£
86,134
110,906
-
-
-
197,040
-
13,235
28,721
27,609
6,520
35,000
23,400
5,769
6,175
27,407
2,111
-
20,527
11,735
122
-
2,573
9,044
219,948
416,988		 Incoming
resources
£
288,934
-
-
-
-
288,934
123,250
-
15,000
134,313
50
-
93,600
48,762
-
65,825
55,726
193,376
-
5,938
3,493
21,819
-
-
761,152
1,050,086		 Resources
expended
£
(260,635)
(13,752)
-
-
-
(274,387)
(90,010)
-
(25,600)
(100,301)
(5,445)
(33,046)
(67,022)
(40,629)
(1,973)
(37,070)
(36,921)
(38,229)
(3,132)
(20,883)
(1,893)
(3,033)
(540)
(9,044)
(514,771)
(789,158)		 Transfers
£
16,129
(2,967)
30,000
30,000
9,750
82,912
(18,450)
-
(1,000)
(10,000)
-
(1,954)
(19,500)
(5,000)
(1,235)
(6,000)
(5,500)
(9,200)
-
3,210
(250)
(6,000)
(2,033)
-
(82,912)
-		 Balance at
31 March
2024
£
(As
restated)
130,562
94,187
30,000
30,000
9,750
294,499
14,790
13,235
17,121
51,621
1,125
-
30,478
8,902
2,967
50,162
15,416
145,947
17,395
-
1,472
12,786
-
-
383,417
677,916

Page 25

Surrey Coalition of Disabled People

Notes to the Financial Statements for the Year Ended 31 March 2025

HSF (Household Support Fund)funding for households

Lived experience Coproduction with people with lived experience
SENDPO Surrey Coalition is the fund holder of a network called SENDPO (South East
Network of Disabled People’s Organisations)
Community Foundation Digital Outreach and Equalities
Independent Mental Health Network. A network of people (18 years +) that
IHMN have lived experience of mental ill health or care for somebody with mental ill
health
New Hospitals working on the project to build a new mental health hospital in Chertsey
Virtual trips Organising virtual trips to places of interest for our members
Community transformation support the improvement of community mental health services
Focus FoCUS holds public meetings where NHS Managers learn from people who
have experienced these services
Surry Downs Digital inclusion
East Surrey Digital inclusion
G&W Digital inclusion
Peer research Mental health research projects
AMHA Adult Mental Health Alliance
Lived experience Coproduction with people with lived experience
Ethnic minorities Digital inclusion

15 Analysis of net assets between funds

15 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
19,772
333,904
(55,345)
298,331
Unrestricted
funds
General
£
19,201
476,100
(60,617)
434,684		 Restricted
funds
£
-
492,808
-
492,808
Restricted
funds
£
-
271,294
(28,062)
243,232		 Total funds at
31 March
2025
£
19,772
826,712
(55,345)
791,139
Total funds at
31 March
2024
£ (As restated)
19,201
747,394
(88,679)
677,916

Page 26

Surrey Coalition of Disabled People

Notes to the Financial Statements for the Year Ended 31 March 2025

16 Related party transactions

During the year the charity made the following related party transactions:

Jane Sellers

(Trustee)

Travel expenses were incurred, totalling £366 for the period. At the balance sheet date the amount due to/from Jane Sellers was £Nil (2024 - £Nil).

Neil Marsden

(Trustee)

Travel expenses were incurred, totalling £43 for the period. At the balance sheet date the amount due to/from Neil Marsden was £Nil (2024 - £Nil).

Nicola Roberts

(CEO)

Staff expenses for travel and welfare, totalling £968 for the period. At the balance sheet date the amount due to/from Nicola Roberts was £Nil (2024 - £Nil).

Page 27

Surrey Coalition of Disabled People

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Income and Endowments from:
Donations and legacies (analysed below)
Interest received
Total income
Expenditure on:
Charitable activities (analysed below)
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Donations and Grants
HSF
Runnymeade
Community Champions
IHMN
AMHA
Community Transformation
Focus
New Hospitals
Surrey Downs
East Surrey
G&W
Peer Support
Physical Activities
Virtual Trips
Lived In
Energy Advisor
Coproduction
Surrey Hills
SCC Countryside
Food Support
Woking TA
Sports England
Other unrestricted		 Total
2025
£
948,499
13,559
962,058
(848,835)
(848,835)
113,223
113,223
677,916
791,139
200,000
29,000
-
116,273
-
-
47,785
6,038
62,513
70,653
107,011
7,000
30,121
3,277
-
15,000
4,000
1,300
3,056
19,000
25,000
11,920
189,552		 Total
2024
£ (As restated)
1,036,772
13,314
1,050,086
(789,158)
(789,158)
260,928
260,928
416,988
677,916
123,250
-
15,000
134,313
50
93,600
48,762
-
65,825
55,726
193,376
-
5,938
3,493
21,819
-
-
-
-
-
-
-
275,620

This page does not form part of the statutory financial statements. Page 28

Surrey Coalition of Disabled People

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Charitable activities
HSF
SENDPO
Runnymeade
Community Champions
IHMN
AMHA
NHS
Community Transformation
Focus
New Hospitals
Surrey Downs
East Surrey
G&W
Peer
Physical Activity
Virtual Trips
Lived in
BAME
Energy Advisor
Coproduction
Surrey Hills
Food support
Woking TA
SCC Countryside
Other
Allocated support costs
Peer Support
Household Support Fund
Project delivery
SENPO
Project delivery		 Total
2025
£
948,499
172,257
-
22,406
17,229
94,142
1,126
-
3,937
38,139
4,716
42,604
37,461
95,139
-
20,572
4,942
3,341
-
9,726
543
2,312
5,864
57
54
-
272,138
130
848,835
172,257
-		 Total
2024
£
1,036,772
90,010
9,044
-
26,232
100,301
5,445
33,046
66,390
40,629
1,973
37,070
36,921
38,229
3,132
20,883
1,893
3,033
540
-
-
-
-
-
-
13,752
260,635
-
789,158
90,010
9,044

This page does not form part of the statutory financial statements. Page 29

Surrey Coalition of Disabled People

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Community Foundation
Salaries
Staff expenses
Project delivery
Community Champions
Salaries
Project delivery
Project delivery
Mental Health Network
Salaries
Staff expenes
Project expenses
AMHA
Salaries
Project Delivery
NHS Charities
Salaries
Staff costs
Community Transformation
Salaries
Staff costs
Focus
Salary
Staff Expenses
Project Expenses		 Total
2025
£
16,721
2,593
3,092
22,406
16,646
383
200
17,229
64,427
3,713
26,002
94,142
1,126
-
1,126
-
-
-
937
3,000
3,937
12,412
19,382
6,345
38,139		 Total
2024
£
-
-
-
-
25,149
451
632
26,232
51,516
6,475
42,310
100,301
4,748
697
5,445
28,139
4,907
33,046
65,203
1,187
66,390
13,608
954
26,067
40,629

This page does not form part of the statutory financial statements. Page 30

Surrey Coalition of Disabled People

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

New Hospitals
Salaries
Staff expenses
Surrey Downs
Salaries
Staff costs
Project expenses
Volunteer costs
Devices
East Surrey
Salaries
Staff costs
Project expenses
Volunteer costs
Devices
G & W
Salaries
Staff expenses
Project delivery
Volunteer costs
Devices
Peer Research
Salaries
Staff expenses
Physical Activity
Salary
Other expenses
Project		 Total
2025
£
-
4,716
4,716
35,980
2,733
347
729
2,815
42,604
33,677
2,831
195
758
-
37,461
65,836
2,994
2,669
3,158
20,482
95,139
-
-
-
18,861
827
884
20,572		 Total
2024
£
1,973
-
1,973
29,777
91
2,467
590
4,145
37,070
29,777
1,496
768
571
4,309
36,921
29,689
1,400
1,889
751
4,500
38,229
3,122
10
3,132
17,902
934
2,047
20,883

This page does not form part of the statutory financial statements. Page 31

Surrey Coalition of Disabled People

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Peer Support
Peer Support
Virtual Trips
Staff costs
Project delivery
Ethnic minorities
Staff expenses
Volunteer
Other unrestricted projects
Salaries
Staff costs
Support Costs
Salaries
Staff Employers NIC
Staff pensions
Rent
Insurance
Office expenses
Postage and stationery
Travel
Accounts
Audit fees
Legal & Professional
Bank charges
Depreciation
P/L on disposal
Training
Subscriptions
Board costs
Computer costs		 Total
2025
£
130
130
-
4,942
4,942
-
-
-
-
-
-
153,731
13,764
-
19,053
2,650
22,136
1,057
5,769
800
12,000
8,521
119
6,601
295
-
6,313
3,025
16,304
272,138		 Total
2024
£
-
-
799
1,094
1,893
192
348
540
12,954
798
13,752
153,599
10,528
4,106
19,794
3,308
21,614
1,763
2,137
4,000
-
4,560
176
6,336
1,611
3,352
5,315
4,347
14,089
260,635

This page does not form part of the statutory financial statements. Page 32