2023-03-31-accounts - Disabled Living

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				Page
Legal and administrative		information		1-2
Report ofthe	trustees			3 —11
Report ofthe	auditors			12- 15
Consolidated	statement	offinancial	activities	16
Consolidated	balance sheet			17-18
Charity balance sheet				19-20
Consolidated	statement	ofcash flows		21
Notes torming	part ofthe financial statements			22- 33

					Unrestricted	Restricted	Total	Total
					Funds	Funds	2023	2022
Income and endowments				Notes
Income and endowments			from
generated funds:
Donations and legacies:
Donations and gifts					11,696		11,696	7,105
Legacies					341		341	313,366
Annual appeal					4,352		4,352	5,813
Grants						120,631	120,631	51,738
Other trading activities:
Commercial trading		operations			908,814		908,814	590,376
Rental income					22,993		22,993	21,899
Investment income and interest					902		902	386
Charitable activities:
Servicestopeoplewithdisabilities				7	313,035		313,035	263,636
Total income and endowments					1,262,133	120,631	1,382,764	1,254,319
Expenditure
Cast ofgenerating funds:
Raising funds				8	79,037		79,037	26,075
Charitable activities				8	1,254,068	95,281	1,349,349	1,011,643
Governance costs				8	12620		12,620	I 1,451
Total expenditure					1,345,725	95,281	1,441,006	1,049, 169
Net income/(expenditure)		and	net		(83,592)	25,350	(58,242)	205, 150
movement in funds
Net movement in funds					(83,592)	25,350	(58,242)	205,150
Reconciliation offunds
Fund balances brought	forward				1,734,889		1,734,889	1,529,739
Fund balances carried forward				19	1,651,297	25,350	1,676,647	1,734,889

			2023	2022
		Notes
FIXED ASSETS
Investments		11
Tangible assets		12	1,144,275	1,168,891
			1,144,275	1,168,891
CURRENT ASSETS
Debtors		13	529,796	554,140
Short term investments			158	155
Cash at bank and in hand			567,594	496,383
			1,097,548	1,050,678
CREDITORS:
Amounts falling due within one year		14	461,843	341,347
NET CURRENT ASSETS			635,705	709,331
TOTAL ASSETS LESS CURRENT LIABILITIES			1,779,980	1,878,222
CREDITORS:
Amounts falling due after one year			103,333	143,333
NET ASSETS			1,676,647	1,734,889
Income funds
Restricted funds		17	25,350
Unrestricted funds:
Revaluation reserve			528,969	541,871
Other charitable	funds	18	1,122,328	1,193,018
			1,676,647	1,734,889

			as at 31 M	arch 2023
					2023	2022
				Notes
FIXED ASSETS
Investments				11	100	100
Tangible assets				12	1,144,275	1,168,891
					1,144,375	1,168,991
CURRENT ASSETS
Debtors				13	634,381	573,553
Short term investments					158	155
Cash at bank and		in	hand		111,708	163,238
					746,247	736,946
CREDITORS: Amounts			Falling due within one year		106,902	64,112
NET CURRENT ASSETS					639,345	672,834
TOTAL ASSETS LESS CURRENT LIABILITIES					1,783,720	1,841,825
NET ASSETS					1,783,720	1,841,825
Income funds
Restricted funds				17	25,350
Unrestricted funds:
Revaluation reserve					528,969	542,681
Other charitable	funds			1B	1,229,401	1,299,144
					1,783,720	1,841,825

							Disabled Living	Disabled Living
		Statement of Cash Flows and						Consolidated	Statement	of Cash Flows
						For	the year	ending 31 March 2023
							Notes	Group	Group	Charity	Charity
								2023	2022	2023	2022
								K	K	K
Cash used		in operating	activities				23	119,988	~24,700	~41,832	~250,348
Cash flows		from investing		activities
Interest Income								902	387
Purchase	of tangible fixed			assets				~9.679	~20,321	~9,679	~20,321
Cash provided by (used			in) investing					(8,777)	(19,934)	(9,679)	(20,321)
activities
Cash flows		from financing		activities
Repayment		of borrowing						~40,000	~16.667
Cash used		in financing activities						~40.000	~16.667
Increase (decrease) in cash and equivalents in the year					cash			71,211	~61.301	~51.529	~270,669
Cash and		cash equivalents		at the
beginning		ofthe year.						496,383	557,682	163,238	433,907
Total cash		and cash equivalents			at	the
end ofthe		year						567,594	496,383	111,708	163,238

						2023	2022
						Total	Total
Income and		endowments				473,185	662,804
Gift aid from		subsidiary		company		244,722	186,928
						717,907	849,732
Expenditure		on charitable			activities	(767,348)	(636,642)
Governance		costs				8,664	7,942
Net income/(expenditure)						(58,105)	205,148
Total funds	brought		forward			1,841,825	1,636,677
Total funds	carried		forward			1,783,720	1,841,825
Represented		by:
Restricted	funds					25,350
Unrestricted		funds				1,758,370	1,841,285
						1,783,720	1,841,285

The summary financial per	forman	ce o	fthe subs	idiary	alone is:
					2023	2022
					Total	Total
					E	E
Turnover					908,814	591,126
Cost of sales and administration		costs			(664,994)	(404,584)
Interest receivable					902	386
Corporation tax charge
Net profit					244,722	186,928
Amount gift aided to the charity					(244,722)	(186,928)
Retained in subsidiary
The assets and liabilities of	the subsidiary were:
Current assets					635,452	499,670
Current and long term liabilities					742,619	606,837
Total net assets					(107,167)	(107,167)
Aggregate share capital and reserves					107,167	107,167
The charity's wholly owned	subsidiary,		Disabled	Living	(Training and Exhibitions) Limited	commenced
trading on 1 April 2010

	4	DONATIONS	DONATIONS	AND LEGACIES
					Unrestricted	Restricted	Total	Total
					Funds	Funds	2023	2022
		Gifts and	donations		11,696		11,696	7,105
		Legacies			341		341	313,366
		Annual appeal			4,352		4,352	5,813
		Grants				120,631	I20,631	51,738
					16,389	120,631	137,020	378,022
	5	OTHER TRADING ACTIVITIES
					Unrestricted	Restricted	Total	Total
					Funds	Funds	2023	2022
		Commercial		trading operation	908,814		908,814	590,376
		Rental Income			22,993		22,993	21,899
					931,807		931,807	612,275
	6	INVESTMENT		INCOME
					Unrestricted	Restricted	Total	Total
					Funds	Funds	2023	2022
					K			E
		Deposit interest			902		902	386
					902		902	386
7		CHARITABLE ACTIVITIES
					Unrestricted	Restricted	Total	Total
					Funds	Funds	2023	2022
							E
		Disabled	Living Centre		313,035		313,035	263,636
					313,035		313,035	263,636

			Raising	Charitable	Governance
8	EXPENSE TYPE	Allocation	Funds	Activities	Costs	2023	2022
	Salaries 8,associated cost	Percentage	19,712	627,494	9,856	657,062	609,099
		8, Direct
	Utilities 8, other building	Percentage	7,450	72,840	2,484	82,774	70,562
	costs
	Phone 8, Fax	Percentage	671	6,560	224	7,455	2,392
	Post 8,Stationery	Percentage	167	1,635	56	1,858	4,203
	Sundry	Direct		1,093		1,093	11,697
	Travel	Direct		5,965		5,965	5,764
	Volunteer 8,appeal costs	Direct	462			462	858
	Income generating	Direct	50,575	537,929		588,504	234,270
	activities
	Audit Fees	Direct		I2, 1 I3		12,113	10,600
	Bank charges and interest	Direct		10,494		10,494	4,644
	Legal 8, Professional	Direct		25,877		25,877	20,309
	Advertising	Direct
	Repairs	Direct		13,054		13,054	13.209
	Depreciation	Direct		34,295		34,295	61,562
	Corporation tax	Direct
			79,037	1,349,349	12,620	1,441,006	1,049,169

The surplus/(d	eficit) of in	come over expenditure is stated aft	er charging:
			2023	2022
Depreciation	oftangible	fixed assets
—owned by	charity		34,295	61,559
Audit fees			10,313	10,600
Non audit services				1,943

					2023	2022
Wages and	salaries			578,638		538,318
Social security costs					60,193	53,901
Other pension costs					18,231	16,880
				657,062		609,099
The average	weekly number	of staff employed,	calculated	as full time equivalents	during the year were as
follows:—

he avera ollows:—	ge we	ekly number of staff employed, cal	culated as full time equivalents during	the year we
			2023	2022
			No.	No.
Administration			15	14
Disabled	Living	centre	5	5
			20	19

IXED A	SSET INVESTMENTS
		Group	Group	Charity	Charity
		2023	2022	2023	2022
Shares	in Group undertakings			100	100
Market	value at 31 March 2023			100	100

		2023	2022
		E	E
Aggregate	capital and reserves	(107,167)	(107,167)
Profit/(Loss)	for the year before tax	244,722	186,928

	Freehold	Fixtures,
	land and	fittings, and
Group and Charity	buildings	equipment	Total
		E
COST
At I April 2022	880,000	954,800	1,834,800
Additions		9,678	9,678
At 31 March 2023	880,000	964,478	1,844,478
DEPRECIATION
At I April 2022	106,400	544,309	665,909
Charge for year	15,200	19,093	34,293
At 31 March 2023	121,600	578,602	700,202
NET BOOK VALUE
At 31 March 2023	758,400	385,875	1,144,275
At 31 March 2022	773.600	409,271	1,168.891

13	Debtors			Group	Group	Charity	Charity
				2023	2022	2023	2022
					E		E
	Trade debtors			180,609	181,366	99,052	97,085
	Prepayments	and accrued income		168,187	106,170	69,984	23,925
	Other debtors			181,000	266,604	181,000	266,604
	Amount due	from subsidiary				284,345	185,939
	undertaking
				529,796	554, 140	634,381	573,553
14	Creditors —amounts		falling	Group	Group	Charity	Charity
	Due within one year			2023	2022	2023	2022
				E	E	'E	'E
	Trade creditors			101,291	98,150	41,795	24,205
	Other creditors, accruals and			265,587	165,242	36,313	23,731
	deferred income
	Loans			40,000	40,000
	Other taxes and social security costs			54,965	37,955	28,794	16,176
				461,843	341,347	106,902	64,112
15	Creditors —amounts		falling	Group	Group	Charity	Charity
	Due after one	year		2023	2022	2023	2022
	Loans			103,333	143,333
				103,333	143,333

are held	post	yea	r end or office rent	invoiced in adv	ance.
						Group	Charity
						E	E
Balance	as at	1 April 2022				135,286
Amount	released		to income earned	from charitable	activities	(135,286)
Amount	deferred		in year			161,500
Balance	as at	31	March 2023			161,500

RE	STRICTED FUNDS
		RTAT	Total	Total
		Project	2023	2022
At	1 April 2022
Incoming resources		120,631	120,631	45,194
Resources expended		(95,281)	(95,281)	(45,194)
At	31 March 2023	25,350	25,350

Group					General
					funds	2023	2022
At 1 April					1,193,018	1,193,018	974,966
Net incoming	resources for the year				(83,592)	(83,592)	205.150
Transfer from revaluation		reserves			12,902	12,902	12,902
At 31 March					1,122,328	1,122,328	1,193,018
Charity					General
					funds	2023	2022
At 1 April					1,299,144	1,299,144	1,093,996
Net incoming	resources for the year				(69,743)	(69,743)	205,148
At 31 March					1,229,401	1,229,401	1,299,144
ANALYSIS OF	NET ASSETS		Restricted	Endowment	Unrestricted	Total
			funds	funds	funds	funds	2022
Group
Tangible fixed	assets				1,144,275	1,144,275	1,168,891
Investments
Current assets			25,350		1,072,198	1,097,548	1,050,678
Current and long term liabilities					(565,176)	(565,176)	(484,680)
Net assets at 31 March			25,350		1,651,297	1,676,647	1,734,889

23	RECONCILIATION OF NE	T MOVEMENT	IN	FUNDS TO NET CAS	H FLOW FROM	OPERATING ACTIV	ITIES
				Group	Group	Charity	Charity
				2023	2022	2023	2022
						E	E
	Net movements in funds			(58,242)	205,150	(58,105)	18,220
	Add back depreciation	charge		34,295	61,559	34,295	61,559
	Add/deduct interest income shown		in	(902)	(386)
	investing activities
	Decrease/(increase) in	debtors		24,298	(424,149)	(60,828)	(335,715)
	Increase/(decrease) in creditors Net cash used in operating activities			120,539 119,988	133,126 24,700	42,813 ~41,832	5,588 ~250.348
24	RECONCILIATION OF NET DEBT			At 1"April	Cash	At 31*'March
				2022	Flows	2023
					E
	Cash at bank			496,453	71,141	567,594
	Loans due within one year Loans due greater than one year			(40,000) ~143.333	40,000	(40,000) ~103.333
				313,120	111,141	424,261