Charity registration numb¢r 276422 Company r•g1SlI0n nUMr 01405937 (England and Wal•sl ENABLE ABILITY ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ENABLE ABILITY LEGAL AND ADMINISTRATIVE INFORMATION Trustees J R MUlr {Chairnianl K M Blomerus ACB0e WMJohn D Ramsay (Vice chaimian) J Harbour ITreasurerl S Elsom chairnan S Coldham P Robertson M Thomas DDa¥ (Appointed 7 March 20241 (Appointèd 2 July 20241 (Appointed 7 December 20231 (Deceased 22 December 20231 S•cr•tary R Soutsr Charfty number 276422 Company numb•r 01405937 R•gi3ter•d offl 311-313 Copnor Road Portsmouth H8mpshire P03 SEG Audltor Sumer Auditco Limrtad Pipef House 4 Ovkes Court Bognor Road Chichester West Sussex P019 8FX Bank•r8 CAF Bank Limrted 25 bQ"ngs Hill Avgnue "ng$ Hill Wesl MallitvJ Kenl ME194JQ LWS Bank Pl¢ 113 Commèrual Road Portsmouth Hampshire P01 1BY Sollcltorn Blake Morgan LLP Harboijr Court Compass Road North Harbouf Portsmouth Hampshire P06 4ST
ENABLE ABILITY CONTENTS Pag• TNslees' report 1-10 Statèment of tnJslees' responsibilities Independent audrtorf5 report 12-14 Stalfjmenl of financial 4divrties 15 $he81 16 Slalement of cash Ilows 17 Notes lo the financial statements 18-29
ENABLE ABILITY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and finana Statements for Ihe year ende1131 March 2024. The financial statements have been prepared In accordance with the a¢cDunling kX)liryes sel out in note 1 to the nanaal statements and comply wth the d)anty's Igoveming doojmentl, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement ol RecL)mmendeil Praui¢e applicatyk io charities preparing their accounts in accordance with the Financial Reporting Slandaid applicat4e in the UK and Republ of Ireland IFRS 1021" (effective 1 January 20191. Oblective• and ctl¥ltl•• Oble¢tiv•¥ and alms The objectives ol the charitable company are.. To provide ca, welfare. interest and adwancem8nl of disabled people and their families and Carèrs In the locality. To respond to the needs of ihe above people. Enable Ability ha5 the general aims of contn"bLrting lo the qu81ty of Irf¢ fof disa$ people and those relatad to them in the greater Portsmouth area. The key aims al Ihe start of the year were financig1'. Our BBC Children in Need grant was due to run out on 31sl March 2024, this covering the majority of costs for our Saturday Club. 111$ pleasing to report Ihal we made a further SUSsl grant application to BBC Children In Need and this now secures thè projed lor a furthaf three years. Employ Abilily Is the that employs an In1Work Skills Coach to support our young people into future Work. training or volijnieering and their $ubsequgni mowng on. Funding from Hampshire and Isle of Wuht Comrnunrty Foundation Vered us to July 2023 but Ihen cam8 to an end. It is therefore pleasing to report thal a grant from the Peler H8mson Foijndalion iogelher wrth a donation from Store Prop8rty in Chichést8r will cover this work until October 2024. when further funding will be neede{1. Agreernent was achieve(I loi the running of Rivefside School Play-scheme, the existing providers 1881ing that we were besl placed lo lake thi5 on. Funding was agreed from Hampshire County Counc41 Short 8reaks lo run the scheme Initially dufing Easter and Summer 012024. Wtheel¢hair Basketball was in need of new equipment and supporl finanaally and an amazing fundraising effort by ECASS (Every Charrtable Acl Supports Someone) wa their sponsored 'Walking the 151and' evenl made this happen. Dis¢ussion$ look place with 'Testlands' Ivtho are based in Sovthamplonl and we are pleased lo announce that. vi8 a grant Ihat they received in support ol projecls in Southamplon and Portsmouth. It was aeed lor them lo fund certain holiday sceme entS 8nd a sub3tsnbal prOP10n of our slaffing costs for the EA Youth Project in 2024. We believe we athieved our primary goal ol supporting our projects to at fvll or near capauty and for our finances lo break even. The following is a summary of what was achieved..
ENABLE ABILITY TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Play S¢hemea These run through èvery school holaY period wrth the Slacey Centre and Morelands Piimary Sd)ool covering the specialist schemes whilst the Healthy Eating and Fc#)d IHAFI scheffles took place al Landport and Pau15grove Community Centres. In lolal, for the main summer holiday scheme. we promded 5.424 hours of support 14.585 in 20231 to 112 children 11161. The ratio of hours to children increasin9 was due to the rise In the number of children with more complex needs that altended. all ofvknom were dire(X referrals from S(1 SeNc8s. th all of our Play Schemes there is a huge demand- and Ihi$ is espec4.ally so during the long summer school break. Inevitably this has resutted In our warting list gr(Ing tnsIderablY- though we do place limrts on the number ol days we can offer lo each indiwdual lo address this as effectivdy as we can. In an ideal worfd we wtsuld like our schemes to be expanded lo mre fvlty meet the kxal need; however, funding and staffing issues make this very difficJJlt to achiava. We employed 158 slaff1132 in 20231 on Play Schemes over summer period alone and this. more than anything else, shows just how large and Complex they have now become. Some ol the summer actiwligs that the ¢hildran undertook induded.. themed projects based on myth1 beasl6. bottom of Ihe garden, books are the best and space vthh actiwlies. Ouring this holiday period they attended a diversity of sessions, including Bike Ability at 8ransbury Park. kayaking and paddle boarding, Boog Miles (dance and rntsvemenll and outings lo feed th8 duds at Baffins Pond. In addition to th& specialist play schemes, we Tan from the two HAF venuès and employed staff memtrs 81 Farfinglon Wrap Around Car8 and the YMCA to prowde opportunrtie5 to children vnth mild to moderatè levels of disability to allénd indusive setlings. Joinlty Ihey prIded 2.830 hours of suppofl 12.287 hours in 20231 lor 93 children 1711 during the summer holiday. Some of the acliwlies they were involved wth induded.. sailing, fam visits, an Isle ol Wght trip kia the hovercraft, splash-park wsits, swmming and soft-play. Other play-schemes during Easier and May halklerm periods led lo 122 children 1102 in 20231 altending the main schemes with 4,808 hours of support 14.4531 given. Some ol the fun actmlies induded a streel party for the Kings Coronalion and visits from Easter Bunny ¢oslumed characters Icgether wth hot<ross bun and cake making. In the October and February haN.term period5 3.157 hour5 of 5UPPOrt were given 13.310 In 20231 to 125 children 11301. Activities in October induded pumpkin caNng. apple ¢rumble making. parachute games, a 9ardening dub lèd by a Forest School and dance sessions from Boogie Mites In Febnjary the thèmè was 'VVhaièver Ihè Weathèr, and the activities induded Viva Gym sessions, laking porl in live music wilh Sdenl Mu5Kal Movtsments, colours and shapes puzzle aaiwties and windmill making (to generate Iheir own energy). Landport Community Centrt This is the base lor Inter Acliv lour Soc4al Enlerpiise} and is a0 used for rnany olhffi Enable Ability adivilies". these indude one of the HAF funded play-schemes and a number of fvndraising evenls. It has also become a central hub lor rèsidènts in the local Chartes Dickens ward an area which has the highest level ol deprivation in the cJty ol Portsmouth and is within Ihe 10°A most deprived wards in the c4xJnlry. Our Lardèr Schèmè is run from the Centre in a simiLir way lo a foo&bank and has over 600 members. with an average of beeen 40 and 50 $Ing each week. The local mmunitY is furthèr supwled here wa Health and Wellbeing events run by the NHS and dfered by Portsmouth City Council. The 'Lwe well in Landport, stheme gives adce on a whole range of health and money issues to support people's wellbeing whilst our i55ue-based advocacy team holds weekty dropin s$ssions that have proven lo be increagngly popular. Some ol Ouf users indude Portsmouth Univefsity Nigerian Group, Portsmouth Kurdish Group, The Kings Theatre, local church groups, a dance ac3demy and a 10¢31 Coun(ilk*r (who uses il for his surgeries), whilst Workers Education Assoaation are running classes m05t ¢Jays on a whole range of issues and subiÈ(l$. There are also frequent birthday parties Iof Childn and we are often a chosen venue lor Muslirn celebrations.
ENABLE ABILITY TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Our café is alay$ very busy on a day-to•ay basis. a(Idrtionally. Portsmouth City Counol, Thè Robèrts Centfe and Portsmouth University all ask for sperialist catering to bè prowdÈd on a regular basis. The Centre is maintained to a very high standard having tjeen blessed hvo Community Infraslrudure Lev awards frorn the Local Authority in recent years an¢J generous a$$tstance from Abri Housing, wrth whom we have exc8llent relatsonships. Int•r A¢¥ Our Soa31 Enterprise aims to offer our young people with disabilities the support Ihat they need to obtain employment or move Into futurè training l educats'on. It has achved this for 36 particapants al any one time P6 in 20231 through ils employability work-strèams. These include working within the eafé. Ihe ts)mputer repair shop. matheting l arts and crafts I gardening and 'at'S It Like?. Iwhirh èntails the production ol walk-through wdeos that are primanly largeted lor use by people with di5abilitiesl., this final work-stream Is now being tjsed by the NHS. hIs, hosprtals and shopping centres as an aid to visit as well as to take away any concerns they may have. Further wdeo projects b•ng Completed indude wot for." The You Tnjsl, Portsmouth City CounrAI. Hampshtre Cullur•l Trust and OxfOrdshb County Counal. We have seen rn05t of our participants make notb¢eale progress in the year - with 10 gaining paid employment, 9 mowng into work experience, 24 into vunteeriftg rolls and 2 into further education. Most part10p¢S attend a number ol courses wilh several obtaining functional skills qu8lifiraiion5 in maths and English. Employ Ablllty Formed out ol Inter Adiv. our Employ Ab'lrty provisn aims lo supwrt peop wrth disabilities into employment by working dosely wrth loeal employers as partners. Funding was obtained wa Ihe Peter Hamson Foundaiion and Store Propety in Chichester to continu8 the work initially funded wa the European Sw"31 Fund. Sinc* the siafl of ihe proie¢t 111 r)wple have banefitted," from Jun8 2023 the scheme has helped 3 into job slarts.I Into being 5elf-empk)yed, 20 inio volunteering, 11 into foundation education and 1 into further edLKation,' in addibon. many others that have alfèady moved on have bèen supported with job retention. Chlld Befrl•ndlng This servi¢e does what si says on a one-l¢>one basi$ for Very high41ependency needs children. In total 8,484 hours ol support 110.271 In 20231 wèrè delivered wrth 79 thenis1661". the befn'ending was prowded by 47 slaff1461. The drop in hotjrs relates lo som• speualisl diènts in 2023 who were funded lor extended help al that time. Adult Befriending This is an on-going serwce offering fAJmpanionship, support and encnuragemenl lo those who are socially or physically Isolated through dtsability. In the age range of 18 10 25 the senrice prOded 3.704 hours of $upport12,530 in 20231 these being prowded by 21 staff 1221. 8efriending for adulis over the age of 25.•mounied b) 2.680 hours {2.7081 ol support being prowded by 14 siaff1171 to 13 dients1151. Saturday Club Th15 project offers stimulating actiwbes for chIldn with very high dependency needs during school lemi-time, whilst giving families and earers mud) neèdéd fesprte. Tha project was run from Morelands Primary School with funding mainly received from ChildTen in Need. A lolal of 56 childn attended IPAS in 20231 and 62 staff1461 supported them.. the slightly redd number of children that we supported resulted Irom the 51gnfficantly higher nee{15 of some of those that attend. thereby requiring greater staff to child ratios. A comprehensive programrne ol actiwties was provided on a week-lo-week basis and we are Indebted to the Southsea Skiffle Orchestra for donaling instruments thal Ihe children have been able to a58 during the music sessions.
ENABLE ABILITY TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Wheelchair 8asketball Weekly sèssions are held al Portchester Communty Sthoc4 wth regular matches taknng place against other clubs. Positive outme$ for the main group primarily relate to improvemenls in fitness and health. Indiwdual outcomes include recognition that four ol our former particJpan15 now play for National League teams and Team GB. We owe a debl ol graiilude Its ECASS (Every Charilable Act Supports Someiynel for organising a 'Walk the Island. lundraiser. Whilst this was primarily for the purchase of new wheekthairs and eouipmenl. rt has also helped us lo run additional sessions dsjnng sthool holiday penoos. Junior Clubs The junior proJec15 that we prowde cornwise.. Portsmouth Junw {whi¢h 1$ partly lund&d wa Port$mouth City Council Short 8reaks and works very dosely with 'SEND Butterf4es' whth is a peer led CMMUnity gioup lor the parents and Care of young peopbe speual educalKal needs and dwtrilits.osl and Hampshire Junior Club Iwthich is part-thjnded by Hampshire County Counril Short Breaks). 80th projects h•lp young aged 5 to 12 y•ars of age with phyc4 and leamin9 drt[lI1•8 to tak• part in leisure antj sports o¢ttMtis. Th groups $UPPOrt 0r 40 famih•s and there arè •venl programmes for tN)th of thes& dubs Ihot indu¢Jo r¢9ular gym wssions, sports and la4 events as wdl as advenlurous actiwti•s that widud8 sailing, acc•$8ibkn and lots ollun %v4ts, all deyed to P[ tho young Fwpl8'8 d8¥dopm8nt. Teenag? Projects This is partty fundod by PortsmoLrth Cty Countil Short Breaks and worts young people aged 13 10 18. They m1 regularty during xhool lemi lim• and thcoughoul the schts)I Whjay riods on a daily bass. The activitie$ afa sot to be both thallenging and rewarding and induded g¢>ka"ng. a sway experiene. wakelh)ardlng. Skiing and d¢>nutting, kayaking and paddle t¥)arding, cgnema and theatre trips lo name lust 8 few. Ouring th• yèar we continld lo njn a Hampshire Toenaga Projod from nveS in both Plav4nt and Farnh8m. This had limit8d funding and, desprte great efforts and publicty. the numbers became too lo sustain the project beyond the end ol the 202>24 financial ygar. its cwr•, al r•mainKw ffl0mb•rs have baen gIn tho opportunity lo integrate into the Portsmouth scheme. EA Youth Project This projeci is SFwficalty young pJults •gtd 18 to 25 yèarn., an6ndees mèet weekty during tèmFtimt and through Ihe schoc4 holiday p8riods on a daity basis. The project conbnues to have a t4ooming demand from fAr seTrryc usèrs wlh exrjlino ¥diviti•s such as go•karting, laser qu•sl. karale & driving range. abngsKle more siaty orienlated events suc as trips lo MkeY ld, the cir5 and th•atres, plus creative adiwties that indude dC£ale makirvJ and c4Joking. Thwe are 35 young aduks rggistwfjd sdwne Wbth 25 or more ofthoffl atton(n9 month. Its great strength is its capaLW to develop fn"endships ihat rty"nUt way frcrfn fv yci8(I, ¥th•reby the young people thoose lo meet up outside of Ihe group for soaal actmlies. We are pleased that our immediate funding need3 for tho Youth Proi•La Holiday &omtr èvents has been agreed wlih 'Testkinds', wlh fijrther funding continuing lo be sh1. The IfUStee$ hav8 paid due regard to guHlance issued by the Charity commison in deciding what actiwties the chanty should undertake.
ENABLE ABILITY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Advocaey This proiecl gives h8lp and support through our team of experienced advocates to some ol the mosl vulnefable people in the community and holds a regular drop-in surgery al Landport Communsty Centre. It is hoped lo expand this service with mole advocates Iwning the team. Funding for the project Is through donations and requests lo giant awarding bodies. Training The Trustees have en8ured Ihat all staff have access to trainirMJ. ihis 1hrth.. The on-line training platform which enables staff lo not onty C4)mpte the training that IS fequired bul also. through 5e8rching. to advance Iheif personal training. Our Investors In People assessor has nTrn skills courses for our team leaders and depulies Forums have taken place wslh Team Leaders and TrneeS attending to ensure effoclive communicats'on al all vels. Publ1¢ Bon•flt The Trustées Confirm that they have referred to Ihe guKlancE coniained in lh¢ Chanty Commission's gèneral guldancè on public benefrt when rewewing Ihe chanty'5 aims and objectives and in planning futur8 actimties. The Twstees refor lo public benefil IhroughoLrt this report. Flnn¢lal rIvW Inv•8tm•nt pow•rn and pollcy Under the Mernorandum and Artide$ ol AslatiOn, the charrtable c£rfnpany has the power lo make any In¥e8lmenl which the Trustees cons lo be fil anij appropriate. Overview Our finances had taken a baltering during the Covid years wilh exsseS of expendrture 0r income 01 £62,000 in 2022 and £87,000 in 2021- which was alaming as we aayS ld98t to breakoven. 2023 saw the Iransler ol the Lan¢Jport Communily CenlTe lease to Enable Ability which arrLunled for £482,399 01 total income. Exduding this frorn the aceounls gave nel income over expenditure of £22,020 and with £21,847 01 this being received but to be used on speafic projects during 2024 11 showed Ihe real nel Income for the y¥ar was £173, meaning our budg&1 plan of breaking even had been athieved again. en we lookad ahead lo 2024 we knew it was going to be a real challenge lo break even, with Inflation al its highèst level lor many years and the minimum wage increasing by 9.7%. Wth our payroll sel lo Increase by £70.600 this sum had to be found Iusi lo slan&still. Ihis on top of the grant apiCatIonS thal were budgeted for. were therefore lortunale in receiving an £84.orxi legacy fv¢)m one of our supporters in Mrs Stella Casley and this meanl we again broke even financially. Now looking ahaad to 2025 the NaInal Liwng tsge wll incmse by 9.8% and the inrjease Mll eA)Nr a wider age bracket as 21122 year-olds will benefit lully. thus giwng them a 12.4% inuease. After a careful review the Trustee8 agreed that the National Minimum ge be pah1 to all Ihose that were ojrrenlly receiwng it with all olher5 receivin9 a minimum ol 3 4.4% increase, this being the average wage gr figure at Ihe lime. The oosl of these Inerea$es will cost the charity an addrtional £80.876. wilh lurther rStS coming from ¥elaied addilional Employer's National Insurance 8nd Pension contributions. Our adminislrats'on Costs are consiantly monrtOTed to ensure Ihat as mud) income as possible goes into meeting the charity's airns and objecttves. We have cjose budgelary conlrd in p? and are transparenl in al of our dealings.. in this way we minirnise the finanu31 risk to the ftrture ol thè karity.
ENABLE ABILITY TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Designated Fund We received a IacY from the estate of Mr Aubrey Gant of £232.707 in 2015 arK1 Ihe TnJstèès at that time decided that these funds should be sel aside lo powbty purthase a premises for our young peop'S 'HutrTrProjec¢'. Having taken over the running of Landport Community Cenlre and vnth the 3s8 transferring to us last year, Inter Activ lour Soual Enterprisel- being predominantly fvnded by the Nalional Lottery- rt was agreed that this fund would help lo run and maintain our Cornrnunty Centre. at the end ol the year. £92,639 of this fund had been spent to date. It Is hoped that in the fullness of time bolh the Community Centre and Int8r ACIN will be ab to stand on their own financially and a plan is in place lo work towards this objective. R•8•Th•8 PolScy Thè Trustees feel Ihal there is a need to have sufficient fund$ In reserye to cover all of Ouf seNce5 for at lea513 rnonths should there be a down-tum and our income streams dry up. When calculatin9 our feserve$ w8 do nol include play-scheme5 as these would not proceed unle$$ funding was in placE lor al kast be ojnfirmed beforehand). Our genefal reserve h8$ thelOre now been set al £278,CKrf) and this wil be maintained throughout 2024125. A further aim is lo be able to raplace Ouf wheelchair attessible MinbuS when rt becomes ne$sary and, lo this end, over previous years a fLtnd has buih up, this now stands at £28.lJ)O land this has ntst been addèd to over tha past yearl. Long and Short-T•mi Fln4n¢lal Obl•etlvès We have had inilial talks with the Edward Goslling Foundation to be a rec¢pient ol a Oeed of Grfl from Ihem in the forthcoming year. Should this be completed al the level d5$(1 then this should secJJre long-lerm back-up lo our reserves. We still h8v6 prtsjects that ara not fully funded and these indude Landport Community Cenlre, Inlw A¢tiv. EA Youth Projecl and our Advocacy SeNicè. Wè therelore have a fvnding rUnCIl who meel regvl8rfy lo dis$$ whi¢h lunders we Shou approa¢h ftsr fundin9 for 8ach of our projects and we also have a superb luncr8ising committee who run regular even15. raising much needed funds fof Ihe charity. Contrlbutlon of Volunt••rn The Charity is blessèd with the aid ol many volunteers. espeoally within youlh projeds and advocacy. Wthin thesg are83 ad-hoc hour5 are given to support and adwse disabled people and a monelary figure could nol be placed on this support. The ch8nly Is 10 resumè Its annual volunteers evenl to which all of our volunleers a freely inled and duly recognised for thèir contributions linduding the preSentalK ol aWaTdsl. Our volunieers do so much lo help Ihg Chanly and we warmly express our thanks for all that they do. Future Po•sible Concern• As mentioned above. with the majonty of our expendilure being our payroll u)sls and these continuin9 to rise we nèed to increase our incorne each year jusl lo slan¢>slill. On lop of this some high-cosl projects are underfunded and grant funding Is being squeezed. as is the budget ol the local authority who are our main purchasei ol semces. Thè Truslees may therelore have Some hard decisions to make gardIng our underfunded serwces should this trend continue a5 our reserves cannot Sustain things for more than a few years should oJr income streams rot only continue but also incf8aw gthng foard.
ENABLE ABILITY TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 l.Costs Inflation is running at the start of ihis financAal al 4.2% thus olher o¥erhead costs o)ntinue to rise and our wage cost increases have been fully documented above. Ahhough certain Ihings can be increased there is very little flexibility within our ntraCtS to fully meet these ring cost. The need for nSIderable income through grant applications and fvndraising to keep pace with these inueases is an on-going demand Ihal we have ¢0 strive lo meel. 2.Strategic Future In October 2021 our Away-Day for team leader$ and TnJ$tees produced a new 3-year plan for the future,. this to meet the needs of our client base - especially as we s Oufselves as a dnt led charrty. We are CLJnstanlly changing and need to continue lo evolve around ¢he nee<ls ol the disabled peop we servè. It Is mosl Important that this happens, especially as any charity which does not listen and acl on what malters most lo Its dien15 will have a limiled lulure. 11 15 hoped that all ol our benefiuanes agree with the way in whth the tharily moves forward and. by conlinuing to support it$ work. wll help to ensure its fijture progres& Plan# lor futur• p•rbod• Landport Communlty Centre New bookings cLntinue and we welrLsme the Kings Theatre as new hirers. Wlh the Centre now being do$8 to b&ing lully booked a review is in place lor possibly part of Inler Activ lo move to other premises and should Ih1s happen this could open up further opportunrtie6 for fooftFhi revenue. The faulilies have been upgraded lo a super $landafd over the past few years and il is now essential that this standard be mainiained with regular annual painl-throughs and fepairs arby renewals ma¢Je. Social Enterpri•e The project has expanded beyond what was inrtialty planned 7rth many more partiopant$ bèing taken on. For this trend lo continue More space is g(yng lo be required and Ihereftye additional premises may need lo t4 ¢SIdered. Employ Ability Funding Is now In place up to October 2024 lor our Into Skills Coath. thefore fijrther funding will need lo be sovghl. 11 this is nol a¢hi&v¢d th&n this will merge into Inler Acliv and become part of Ihal project. O¥•r 25.• ¥¢h•m• Currently when our EA Youth Scheme members reach the age 0125 there is no natural progression on to the next level. Therefore. it is proposèd that an adum soual scheme be set-up which would be partiapanl-led and long-tem be Sèlf-lunding. A tearn leader to gel the project off the ground has been appointed and it is hoped this wll get up and running in the 2024125 financjal year. Longer T•mi All of our services are needs-led and are tsnty developed to meet demand in a planned and finanoaly prudent way, Ihus ensuring all project5 si8nd on a sound finanual l¢)oting. En8bk Ability works very hard to ensure rts name is synonymous wrth exceptional slandards of care and support. Structure, governance and management The charity is a company limited by guarantee and has no share capitsl. The liability of eath member in the event of winding up Is limited lo £1. We welcome this year to the Trustee commitiee hvo new members in Sue Coldham and Mark Thomas. The trustees, who are also the directors for the purpose of CA)mpany law. and who served during the yèar and up to the date of signature of the finanaal siatement5 were= Name Jon Mullef 8a¢kground Sooal 5eNce5 SkIllslExrlenC0 for Enable Ability - Strategy and seN¢e development Senior operational manager Specific Role Chaimian
ENABLE ABILITY TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 - Sooal sèmces Inspecaor Sluart Elsom Registered disabled - Registered t1isabl&d Music {al Horiion Cenlre and PDF) - 30 years committee èxperience Vice chaiman (Disabled) Joe Harbour Financ8 Finanaal management Senior finanrjal manager - Treasurer for various charilies Trea5ureT, Facilities manager Drew Ramsay IT Business . Tethnieal IT - Programffle management - Business managemenl Vice ¢haiman & IT support & slraiegy Bill John IT 8u*ness - Pro9rammè managèment Business managernent - Graphicphotography. bSite management Matheling, publications Alison Bowie panI - Pafenl Fundraising Kerry 81omerus Le9al - Sdiator . Legal and Jdwsory Sug Coldham Socaal Care . Socaal ser¥ices manager - Policy and contract rewws Mark Thomas Business management . Management Inter Activ Committee Dan D8¥1è$ who wa$ a Truslee and a great champR)n of Enae Ats'lrty sadty dd tasl year. As a rnark of respect in his mèmory a picture and details ol his seThic8 have been erected al Landpryt Community Centre. None ol the trustèes has any benefiaal Interest in the company. All ol the trustees are members d Ihe company and guarantee lo contribute £1 In U)e eveni of a wndjng up.
ENABLE ABILITY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Goveming documènt Enable Ability is a registered thanty Ichanty number 2764221 and a company limrted by guarantee (company number 14059371. Charity registration was achieved in 1950 and company status In 1979. The charitable rL)mpany is governed by its Memorandurn and Artides ofAsswatson which are regulady reviewed. R•crultm¢nt and appoSntment of n•w Trustees Trustees are appointed by the Members ai Ihe Annual G8nèral Mèètin9 in accordance wth the charitabl8 company's Mèmorandijm and Anides ol Assotyaiion. No 8•Mat 189 have th& righl to appoint Tnjstees. Paylsalary Setting All of our employee's Job$ have up lo datè job d•scriptK)ns," th ace compared to kncal authority pay scal&s each year and then a551milaled lo ensure our pay s¢ales Iiob dewptM)ns match thow of the local authority. Thls year has seen the largest increase lo the minimum wage ever sel at 9.8% wrth 21 and 22 year olds receiving 12.4°k. To give all staff the 9.8°A increase would have cost £103.743 and arthough this would be ideal and keep pay differentials it was seen lo be too costly. Therefore, the 60% 01 our slaff on minimum wage were given Ihe above award and in line wrth annual pay growlh at Ihe time of the award Ihe staff not on the National Minimum Wage were given an Increase of at leasl 4.4%. The cost of this increase lo the charity lor the forthcoming year is £80.876. A third ol the Trustees. the longest serwng Ihird, afe required to retire by folation each year at the Annval General Meeting bul may seek re-èlection. The Trustee required lo retire at the forthcoming Annual General Meeting are Jon Muller. 8111 John & Joe Harbour. Jon Mul¥ & 8111 John have offered themsdves kn re10n wrth Joe Harbour retiring as Trea$Ur¢rrrruSt. Audltor In accordance wtlh the e4)rnpanf5 8rtK4es, a resduknon proposing that Sumer Audrt be reappoinled as auditor of thè company will be put al a General Meeling. Employ•• Boneflt Obllgatbon• During the year the charity operaled a defined contribution scheme for some of ils empknyees. If an employee ¢onlribut*$ SOA or more of their salary lo the scheme the tharity makes a conin'bution of 8°A ol the employee's basic salary. This was amendèd from 2013 so that lor new employees wishing to join. the employer contribution would bo 3%. The scheme 1$ independently administered by Scottish Wdows adwce given by Raddrffe & Co Life and Pensions Ltd. The employer's contributions during Ihe year were £11,79812023." £11.1201. The pension liability as al 31st March 2024 was £2,44512023.. £2.2271. The eslimaled CA)St for ihe tharrty for Ihe year lo 31st Marth 2025 is £12,300. From 1st May 2014 autckenrolment began and all hourly partl staff joined the NEST scheme as they became eligible, with the employer cost for the year being £5,128 12023.. £4.6701. The pension Iiabilrty as at 31sl March 2024 was nil 12023.. nill. The eslimated cost to Ihe charrty for ihe year to 31st Marth 2025 is £5,600.
ENABLE ABILITY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Related Party Di$clo¥u Some Iruslee directors are assocaated with organisalions suth a5 Portsmoulh Crty Countyl - thal vndertook transactions with the chanlable company. All such transactions were undertaken in accordance wilh the charity s normal agreernent with suppliers. None of the relevant trustee diredors were in a positson of material influence in the organisations concemed such that transactn5 belween the tharitable cfjmpany and the organisalions require disdosure in the finawal statements. The twslees, report was approved by the Board of Truslees. R Muller Ichairnianl Chair Oale.. 10-
ENABLE ABILITY STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The Iruslees, who are also the difedors ol Enable AlIty for the purpose of company law. are responsible for prepanng the Trusteès. Report and the finanaal statements in ac(ofdance wrth applicable law and United Kingdom Accounting Standards Iunrted Kin9dom Generalty Accepled AccounliThJ Pradic£l. Company Law requires the trustees lo prepare finanoal slalements lor each finanryal year whith gve 8 true 8nd lair vtew of the State of affairs of the charity and of Ihe incoming resources and applicalion of resources, indudin9 the income and expenditure. of Ihe charitable company lor that year. In preparing these finanrjal siatemenls. the t1UStees a fequir•d lo: - select suitable accounting pc4•?es and Ihen apply Ihem &SIstenY.. observe the melhoL1s and prinoples in the Chariti¢$ SORP.. - make judgements and eslimales that are reasonable and pnent., tate whether applicablè UK Aceounting Standards haw en f16, subject to any material departures discloseil and explained In the financial statemènts, and prepare the finanthal slalemenls on Ihe going nC•M basts unless tt 1$ inappropriate to presume that Ihe charity will continue in operabtsn. The trustees are responsible lor keeping adequale accounting record$ Ihat di$do$e with rea$onabl8 accuracy at any lime the financ*al posilion ol the charity and enable them 10 ensure thal Ihe fin3nu81 st8lemenls comply with the Companies Act 2006. Thèy are also responsible lor safeguarding the assets of the charity and hence lor laking rèason8bl¥ slep$ for Ihg pravention and deledj'on of fraud and olher irregularities. 11
ENABLE ABILITY INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ENABLE ABILITY Opinion We have audited the financial statements of En3e A.Ity Ilhe 'charity'l for the year ended 31 March 2024 which comprise the statement ol ftnanual acliwties, the balance sheet. the statement of ¢8sh flows and notes lo the financial statements, Ine4uding si9nificant accounting polbaes. The finanaal reporting framework that ha5 been applied in their preparalion is appli¢able law and United Kingdom AeLounting Standards, including Financial Reporting StaniJ8rd 102 The Financial ReportiNJ Slawlard apph¢al)18 in the UK and R8publrt of Ir8land (Unrted Kingdom Genefally A¢¢eptèd Accounting Practi1. In OUT opinion. the financial statements.. give a Ifue and lair wew ol the state of the compan$ affairs as at 31 March 2024 and of its incoming resotjrces and application of resources. for the year then ended., have been properly prepared in arLordan wrth United Kingdom Generalty Actspled Accounling Practi,. and ha been prepared IA accordance with th& requ1MentS ofihe Companw A¢3 2(rfA. B¥il$ for oplnlon We conducted our audrt in accordance with Intemational Standards on Au¢Yrting IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further descnbed in Ihe Audilorfs tssponsibilili6s lor Ihe audil ol Ihe financi81 statements 5eclion ol our report. are Independent ol Ihe charity In accordance with the ethical requirements that are relevanl to our audit of the finanaal stalemenls in the UK. induding the FRC'S Ethical Standard, and we have fulfilled our other elhical responsibilrties in accordance with these foquirements. We believe that the auurt ewdence we have obiained is suffio'enl and appropriale to prowde a basis for our opinion. Conclusions relating to going ¢oneèm In 8udilin9 Ihe financial slalemenls. we have conduded that the trustees. use of the going concem basis ol 8c¢ounling in th& preparation ol Ihe finane4al statements is appropriate. Based on the work we have performed, we have not entrffftl any material uncertainlies relating to events or conditions that. individualty or colletXNely. may cast significant doubt on the charity's abilty lo continue as a going concem lor a period ol at least h¥elve monlhs from when the finangal statements are authonsed foT Issue. Our responsibilths and the $)0311rts of the truslees with resped lo wng concem are described in the relevant seclions of this reporl. Oth•r Inlomutlon The other Information rknmprises the information induded in the annual repon other than Ihe fina4a1 stalemenls and our audilorfs report thereon. The Irustees are responsible for the olher informaiion nIaIned within the annual report. Our opinion on the finanoal slalemenls does not eover the oiher infomalion and we do not express any form of assurancè conclusion thereon. Our responsibility Is lo read the other Informalion and. in doing $0. consideT whether the Other Information is materially inconsistent th the finanoal statements or our knowledge obtained In the course of Ihe audit, or 01eiS@ appears to be materially misslaled. If we Idèniify such material inconsistencies or apparent malerial mi55tatements, wè afe required to determine whelher this gives nse lo a material misstatement in the financial st81ements themselves. 11. based on the work we havè perfornied, we CndUde that Ihere is a material misslatemenl of this olher inlomiation. we are required to report Ihai fact. Wè have nolhing to report in this war¢J. Matttr6 on which we are required to report by *xcÈption We have nothing to report In respect of the following matters in relation to whicj) the Charities (Accounts and Reports) Regulations 2C438 require us lo report to you if. In our opinion." the information givan in the financial statements is In¢on&stènt in any malerial respect wilh the trustees, report". or sufficient accounting records have not been kept. or the financial slatement5 are not in agreemenl wth the accounting Tecfjrds". or we have not received all the inlomation and explanalions we require for Ouf aut1rt. 12-
ENABLE ABILITY INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ENABLE ABILITY Rèsponsibilities of trustees A5 explained more lully In the stalement of Iruslees. re¥KJnsibilities. the Iru$tee$. whi) are also the directors of the charity for the purpose of ¢ompany law. are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair Mew. and lof suth Iniemal control as the trustees delemiine is necessary to enable the preparation ol finanaal statements that are free from rnaterial misstatement, whethèr due lo fraud or error. In preparing the finantial slalements. the trustees are responsible lor assessing the charity's ability lo continue as a going concem. 0i5dosing. as applicable. matters related to going concem and using the going conrn basis ol a¢n¢[n9 unless the trustèès ether intend lo liquidate the tharrtable company or to cease operations, or have no r8alisti¢ attemalwe but to do so. Audltorfs responslbllities for the audlt ol the flnanclal 8tst•m•nts We have been appointed as audiior under seciion 144 of the Chanlies Act 2011 and report in ac£ordanc£ with the Act and fglavanl regulations made or ha¥7ng effeca thereunder. Our objeelivès afe to oblain reasonable assurance abcMJt whether the art81 Stslernenls as a Who are free from material misstatement. whèther due to fraud or error. and lo issue an auditorfs report that indudes our opinion. R&asonable assurance is a high level ol assurance but Is not a guarantee thai an audit conducted in acurdan¢& with ISA$ IUKI will always detect a matenal misstatement when it exists. Missiaiements can arise from fraud or error and arè Considered material il, individually or in the aggregale. they could reasonably be expected lo influencè the economic de¢¢sion$ of users taken on the basis ol these finanrAal sialements. Id•ntlfi¢otlon and ¥8••$8m•nt of Irr•guknrlti•s Including frnud Irre9ularilie$, including Irayd, are instances of norKomlanc8 wth law5 and regulalions. We designed procedures in line with our rèsponsibilrtiès. oullined above. lo detect material misslalements in respect ol iryegularilies, induding fraud. The extent to which our procedures were capable of detecting Irregularrties. induding fr8ud Is detailed bel¢)w. we lo¢use¢J on specifi¢ laws and regulations whth we CAJnsidered may have a direcl material effect on the fin8n¢i81 siatemgnls or the operatM)ns ol the charty. induding the Charities Act.. we obtsine11 an understanding ol the legal and regulatory framework applicable to the entity and how Ihe enlity is rMplyIng with that framework by making appropriate enquines ol management as well as ¢onsidering the internal controls in place lo miligale risks of fraud and non-cornpliance with law5 and r8gulaiion$-, we made enoulrl&s ol those charged th 90ManCe and manag8m8nt concaming.. Ihe risks ol fraud, instances ol non-compliance wth laws and regulat$ or kIled9& of actual, suspected, or alleged fraud is documented dunng Ihe perK)d". * we allocated an engagement team th81 we eon¢lefe(1 collectivety had the appropri81e competence 8n¢J capabilrties lo identify or recognise r0)MplIar wrth laws and Tegulaiions. 13-
ENABLE ABILITY INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF ENABLE ABILITY Audit responsè to the risk of irregularities including fraud Based on the re5LJlts ol our nsk assessment, our procedures induded. but wertr I1 limited to.. performing analytical procedLtres lo identify any unusual or unexpèded relatShipS. evaluating whether the seteclion and application of ants'n9 poliaes by Ihe entity that may be indicative of fraudulent financial reports'ng resuming from management'5 effort lo mana9& eamings. a55essing whèth8r judgements and assumpt5 made in deiemiining the alIng estimates sel out in note 2 were indi¢ative ol polentsal bs. agreeing finanual stalèmenl disdosures to undertying supporting dorJJrnent8b"on. reading the minutes ol meetings of those charged %wth governance. Incorporaling an element ol unprediclability In ihe selecb.on ol the nalure, liming, and extent of our audit procedures. corroboraling the business raiionab8 for transactions 0LrtSe the noffi1 ojurse of bUne$s. Con¢lu•lon8 r•gardlng th• risks of Irregul¥fftl•• In¢ludlng fraud There are inherenl limilalions In our audrt kvocedures d8scribed above. The more removed th81 laws and regulations are from financial transactions, the less likely rt Is Ihal we would become aware of non-complianc£. Matenal misstatements that arise due to fraud can be harder lo ¢Jeled than those that arise trom error as they may involve deliberate concealmènt or collusion. W• nsidered our audit was capable ol d&t&cting irr•gularities du8 to.. the effectiveness of the enity's inlemal conlrols", the t)alur¥, bming and extent of audrt proceduos perforn". and the absence of Gontradictory ewdenee. A further description of our responsibilibes is 8¥81ble on the Finanoal Reporting Council's website at.. https.'Il www.frc.0r9.uklaud1tsres)nSlbi1rtle5. This depIlon fornis part of our audrto¢$ report. U•e of our report This report Is made 501ely 10 the chanty's Iruslees. as a body. in ac£ordance with part 4 of the Charities (Accounls and Reports) Regulalion5 2008. Our audit work ha$ b8en undertaken so Ihal we might state to Ihe chanly's trustees those matters we are reqLtired to state lo them in an auditorf5 rewrt and lor no other purpose. To the lullesl exlent permitted by law, we do not accepl or assume responsibility lo anyone other Ihan (he tharity and the charity's Iruslees as a body, lor our audrt work. for this repofl. or lor Ihe opinions we have fomed. Jordan Abbott Bsc ACA (Senior Statutory Auditor) for and on behalf of Sumer Audit Chartered Accountants ststLttory Auditor OLI(dw Piper House 4 Dukes Court Bognor Road Chichester West Sussex Sumèr Audlt Is the trading name of Sumer Auditeo Limitèd Sumer Autjil is eligible lor appointment as audilor of the chafity by wrtue ol ils eligi"lity for appointmenl as auditor ol a company under seLtion 1212 of the Companies Ad 21. 14_
ENABLE ABILITY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrnstricted Restricted funds funds 2024 2024 Total Unmtrict•d Rèstrlcted funds funds 2023 2023 Total 2024 2023 Not•s Income from: Donations and legacies Charitable actiwlies Investments 105.4C 982.363 47.330 105.4C6 313.935 1.296,298 47.330 502,512 964,944 276,726 41,057 502.512 1.241.670 41,057 Totsl Sncom• 1,135.099 313.935 1.449,034 1,508,513 278,726 1,785.239 Expendltur• on: Raising funds Charitable aclivities 10.Crf)2 1,144,348 10,C#)2 287,422 1.431.768 12.098 1.020.435 12.098 250.496 1,270.931 Total expenditure 1,154.348 287.422 1.441.770 1.032.533 250.496 1,283,029 Nel gain$ on Investments 11 2,260 2,209 2,209 Not In¢om•ll•xp•ndltur•l {16.9891 26,513 9,524 478.189 28,230 504,419 Transfers be8 fijnds 13,9WJ I13.) Net mov•ment In lunds 118,989) 26,513 9.524 492.179 12.240 504.419 Reconciliation of fund$= Fund balances al 1 April 2023 1,020.602 21,847 1.042.449 528.423 9,807 538,030 Fund balances at 31 Mar¢h 2024 1.fy)3.613 48.380 1,051,973 1,020,ei12 21,847 1.042,449 The statement of financial actiwties indudes 811 gains and losses ree4)gniset1 in the year. All im)me and expenditure derive from continuing ac¢iwties. 15-
ENABLE ABILITY BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notss Fixed assets Tangible assets Investments 13 14 612,784 59,586 620.229 57.326 672.370 677,555 Curr•nt aSts Deblors Cash al bank and in hand 1S 71,792 341.951 51,271 360,961 413.743 412,232 CrédltoY8: amounts falling due within one year 16 34.140 47.338 Net ojrrent assets 379.603 364.894 Totsl a•s•ts l•s• curvent Ilabilltie• 1,051,973 1,042.449 Th• funds of th• charlty Reslricled income funds Unrestric¢ed funds 18 21,847 1,020.802 1.ClJ3,613 1,051,973 1,042,449 The company Is enlilled lo the exemption from the audit rfjquirem8nl contained in section 477 of the Companies Act 20c. for Ihe year ended 31 March 2024. although an audrt has been carried out under seclion 144 of the Charrt$ Act 2011. The directors acknowledg8 Iheir responsibilities for cofflptying with the requirements of the Companies Act 2006 with respect to accounting fecords and Ihe preparation of financial 5tatementS. The members have not required the cMpanY lo obtain an audrt of rts financial statements under Ihe requirements of the Companies Act 2006. frjr the year in queslion in accordance wrth section 476. These finanaal slalemenls have t4en prepareil in aLwdance wth the promsions applicable to companies subjèct lo the srnall comp8nies r8gime. The finanual stalemenls were approved by the truslees on ..as.oX-..W J R Muller Ichaimianl Trust•8 Company registralion number 01405937 (England and Waksl 16-
ENABLE ABILITY STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Cash flows from operating activities Cash labsorbed byllgenerated from operations 22 166.340) 511,325 Invo¥tlrTrg aetlvltl•# Purchase ol tangible fixed assets Proceeds from disposal of Investments Investment income received 1482,3991 107,648 41,057 47,330 Net cash gtrn•r4ted fromllused Inl inv•stlng activities 47,330 1333,6941 N•t Cash us•d In Ilnanclng •ctiviti•s N?t Idecr¢a•llln¢w••u In ¢ah and ea•h equivalents {19.0101 177,631 Cash and ¢ash eouivalenis ai beginning ol year 360.961 183,330 Cash and ea•h •qul¥al•nts at •nd ol y•ar 341.951 360.961 17-
ENABLE ABILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollelès Charity information Enable Ability Is a private CAknpany limlted by guafantee incorporated in England and Wales. The rtyiSled office is 311-313 Copnor Road. Portsmtsuth. Hampshirè. P03 SEG. 1.1 Accounting ¢onvenlion The financial slalemenls have been prepared in aeLordancè with thè charity's goveming document, the Companies Act 2006, FRS 102 -The Finanry81 Rew)rtln9 Slandard applicable in the UK and Republic of Ireland. fFRS 102.1 and Ihe Chanlies SORP -A¢£A)unting and Reporting by Charities.. Statement ol Rècommended Practice applicable to tharities prepaiiny Iheif a¢o)unls in atrdance with the Finanaal Reporting Standard applicable In the UK and Republic ol Ireland IFRS 1021" (effective 1 January 20191. The charity is a Public Benefit Enlrty as defined by FRS 102. The financial slatement5 aré prepa in slerting, whth 1$ the lundional currency of Ihe charily. Monetary amounts in these finanrAal statements are rounded to the n•aresl £. The financial slalomenls have been prepared under the historical cost convention, modifièd to in¢hJde certain flnancial in$tNments al lair value. The princwl aounN9 policies adopted a set out below. 1,2 Golng conc•m Al the lime of approwng the finanaal stalernenls, the Injslees have a reasonable expectation Ihal the ¢harily has adequate resoufces lo continue in operational existence lor Ihe foreseeable fulure. Thus the Inslees nlinue lo adopl the 90ing Conrn ba$rs of arUntIng in wepaiing the finanoal 8t8tèmènls. 1.3 Charltsbl• lund8 Unrestricted funds are available lor us• al lh¥ disuetwjn of thg trustees in fvrtherance ol their tharitae objeclives. Restricted funds are subject lo specific ¢onditions by donors or grantors as to how they may be usèd. The purposes and uses ol Ihe restricted lunds are set out in the notes to Ihe financial statements. 1.4 Income Income is recognised when the tharily 15 legajty entrtkd lo il after any perfomiance condilions have been met, Ihe amount$ Can be measured reliably. and it 15 probable Ihal incknme will be r1ved. Cash donalions are recognised on feceipl. Olhec donations are rerA)gnised once the charrty has been nolified ol the donation. unless perfomance conditions require deferral of the 8mounl. Income lax recoverable in relation lo donations recivèd under Gift Aid Of deeds of covenanl is recognised at the time ol the donalion. Legadtrs are recognised on receipt or othewse rf the tharity has been notffied of an impending dtributn, the amount Is known. and recEipt is expecled. If the amount is not known, the legacy Is trÈalÈd as a ¢on11ngenl asso1. 1.5 Expenditure Expenditure is re¢ogniseL1 once there is a legal or conslructive obligation to transfer economic benefil to a third party, it is probable Ihal a Iransler ol economi¢ benefrts will be required in settlement. and the amount of the obligation can measured Teliabty. Expenditure is classified by actiwty. The cosls ol eath adiwty are made up of the total of dIrt costs and shared costs, induding support cosls involved in undertaking ead) actiwty. Oirect costs attributat4e lo a single acliwty are allocated directly to that aclivity. Shared cosls which contribute to more than one actiwty and Stjpport costs which are not attributable to a single aclivity are apportioned between those activrts on 3 basis consistent wrth the use ol iesovrces. Central staff ujsts are allocaled on the basis of lime Spent. and depreualion charges are allocated on ihe pOrtn of the assel's use. 18-
ENABLE ABILITY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Conned} 1.6 Tangible fixed assets Tangible fixed assets are initially rneasured * cost and subseouentty mSU[¢d at cost or valuation, net ol depreualion and any Impairment losses. Depreaation is recognised so as to wrrte off the cost or valuation of assets less their residual value8 over Ihèir useful Iwes on the lollowng bases.. Freehold land and buildings Leasehold land and buildings Fixture5 and fittings Cornputers Motor vehicles 8uik1ing 2% Straight Lino, Land not d&pr&cialed Straighl line over 125 years 20% Reduang Balan 33% strah1 Line 25% Strawht Line The gain or loss arising on the disposal of an asset is denInd as tho difference behveen the sale prOedS and the carrying value ol the asset, and is reo)gnised in the statement of financial actiwties. 1.7 Flxed as$•t Inv•$trn•nts Fixed asset invesimenls are initially measured at transaction price exduding transaction costs, and are subsequently rneasured at lair value at each reporting dale. Changes In fair value are racognised in nel incornellexp8nditurel for the year. Transaction costs are expensed as inoJThed. 1.8 Impalrnient ol fbxed a••ets At each reporting end dale. the chanly rewews the ¢arryin9 amount$ ol Its langiblè assèts to delemine whether Ihere 15 any Indicalion thal those assets have suffered an impaimenl loss. 11 any such indcalion exists. the rever#ble amount ol the assei is estimated in order to delemiine the extent of the impaim)enl loss Irf any). 1.9 Cash and cash wuivalents C8sh and cash equivalents indutje cash in hand. deposils hesd al ¢all with banks, othef short-term liquid inveslment5 wilh onginal malunlies ol three months or le$$, and bank overdfafts. Bank ovèrdrafts are Shown wilhin borrowin9$ in ¢urr¢nl liabilrtw. 1.10 Financial instruments The charity has elecied lo apply Ihe wovisions of Set#ion 11 '8asic Finanual Inslrumenls, and Section 12 'Olher Finanaal Inslrum8nls Issues, ol FRS 102 to all ol its finanoal inslrument$. Financial instruments are recognised in the Chall5 balance sheel when the charily becLm8s party to the contractual provisions of the instrument. FinancAal assets and liabilrties are offset. wrth the nel amounls presented in the financ4al 5taternents, when thère is a legally enforceable righl lo set off the recognised amounts and there is an inlentson to settle on a net basis or to realise the asset and sèttlè Ihe liability simLAlaneously. 84sle flnanelal assets Basic finanual assets. which indude debtors and cash and bank balanc£s. ale initially measured at lians3Ction pne induding transaction CA)Sts and are subsequently carried at amortised cost using the effective interest method unless the aangement constrtules a finanung transaction, where the Iransaction is measured at the present value ol the future receipls discounted at a markel rale of interest. Finanaal assets dassified as receivable within one year a nol amortised. 19-
ENABLE ABILITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued) Basie financial liabilifv•s Basic finanual liabilities, induding creditors and bank loans are initially recognised at transaciion price unless the arrangement constitutès a finanung transactn. where the debt Instrument is measured at the psent value of the future payments discounted gt a Maet rate of inte$1. Finanrjal liabilities dassified as payable within one year are not amortised. Debt instruments are subsequentty carned at amortised cost. using the effective interest rate method. Trade creditors are obligations io pay fo¥ goods or semces that have been ae4uired In ihe ordinary course ol operations from suppliers. Amounts payable are dassified as current liabilities if payrnenl Is due within one year or les5. 11 ftot. they afe presenied as nOn-rrent Iiabililies. Trade ueditors are recognised initially al transaction price and subsequentty measuied at amortised ry)st Using the effective interest method. Derecognltlon of finan¢ial Ilabllliles Financial liabilities are derecognised when the chanty's c4Jntractual obligations expife or are discharged or cancelled. 1.11 Employ•• b•no11ts The ojsl of any unused hdiday enlidèmenl Is recognised in the pertsj in whith the employee's serMCÈS are received. Termination beneffts are rewnised immedi8lety 89 an expense vtheft the charity is demtsn$lr8bty committed lo terminale the employmeni of an employee or to provide iemiinaiK)n benefits. 1.12 R•tirnm•nt b•nefits Payments lo defined ¢onlribulKJn retifemenl benefil schemes are tharged as an expense as they fall due. Critlcal a¢countJng estimatso and jud9em•nts In the application of the ¢harily's accounllng poliaes, the Irustees are required lo make judgemènts. estimates and assumptions aboul thè carying amount of asseis and liabilitiès that are not rÈadily apparèni from Olhèr sources. The estimates and assoaated assumptions are based on historical experiance and other factors that are considered lo be relevant. Aclual restslls may differ from these eslimales. The estimates 8nd underlying assump1$ are reviewed on an ongoing basis. Revisions to 8ccounting eslimales are recognised in the period in whith the estimate is reSed where the revision affects (M)ly Ihal penod. or in the period ol Ihe rew%on and hjiure periods wthere the reOn affects both ryjrrent and lulure periods. Donatlons and l•gaci•8 Unrestricted Unre¥tri¢ted funds funds 2024 2023 Donations and gifts Legaues receivable Membership fees 21,131 84.000 275 492.257 10.000 255 105,406 502.512
ENABLE ABILITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charitsblo activitr 2024 2023 Fees Grants and semces provided under contract Events and lundraising 102.309 1,127.547 66.442 114,422 1,078,824 48,424 1,296.298 1,241,670 Analy•l• by fund Unr&stncted lund$ R¢$tricted funds 982.363 313.935 964,944 276.726 1,296,298 1,241.870 Induded in th8 above are the followsng grant5 rled.. Chil¢Yr•n in Neèd 8ig Lottery Fund 'dl Neighboulty Saints & Sinners Coca Cola Ctrop Communty Fund Hants and Isle ol Wht Chanty FouThJabon The Asda Foundation Sob811 Foundation Peter Hamson Foundabon Abri Group Ltd Sports England- Er1$8 Mé Garfield thÈston South5ea Trust University of Chichest¢¢ Partnèrship Found8tion Lidl Cornmunily Fund Purbrook Lodge Portsmouth City Counol- Househokl Suppc*t FurKI Hants County CouncJl short eakS hjnd Vivi¢J Housing Ltd Wave 105 Cash for d$ Department for knrk and Pen3ign5- for trainirMJ Tesco Community Fund The Hive Natural England Marl<s and Spenr Benelad Group South Downs Nabonal Park 35.535 153.733 500 34.994 115,499 1.000 4.040 13.B40 61.179 400 t8,W) 5,816 8,988 9,755 Ilj) 500 1.326 15,223 16,000 15,000 21,590 19.000 5.500 2.986 1,500 2.IX)O 1.156 1,CMJO 893 775 21
ENABLE ABILITY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 Charitablè actlvltl•8 Icontlnuèdl Rolary Club of PortsmoLtth and Southsea Land Securits¥3 McOonakJs 350 1.200 250 140 298,192 291.637 Income from fin¥trnts Unfegtricted Unrestricted fund• funds 2024 2023 Rental incomfj Investment income Int8rest raceivable 35.599 2.328 9,403 35,234 2,224 3,599 47.330 41,057 Exp•ndltur• on r•Ssing fvnd• Unrestricted Unrestricted fund• fund$ 2024 2023 Fundralilng and publlclty Other fundraising cos15 10,002 12,098
ENABLE ABILITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expenditure on CharItab actlvltl•s haritable activities 2024 Charitsble activities 2023 Direct costs Staff eosts Charitable expendrture 1,131,992 137,969 987,992 140,448 1,269,961 1,128,440 Shar• of support and go¥•manc• costs lu• note 81 Support GovemancAq 156.943 4.864 137,859 4,632 1.431.768 1,270,931 AnaWi• by lund Unrestricted funds Restricted funds 1,144.346 287,422 1.020,435 250,496 1.431,788 1,270.931 Support ¢o$ts allocat•d to actbvbtl•8 2024 2023 Depreoation Minibus njnning costs Training Office costs Premises c4J5ts Legal and professional Recruitment Sundries Bank charges Governance costs 7,44S 12,118 8.269 23.069 71.301 28.252 2.393 4.035 61 8,438 14,572 12,588 62,814 27,402 2,399 1.972 76 4.632 161.807 142.491 Analyud b•tw••n: Chariiable actiwties 161,807 142,491 TNstees None ol the trustees lor any person5 ¢y)nnet#ed wrth them) red any remuneration or benefits from the charity during the year. -23-
ENABLE ABILITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Employm• 8v8r8g8 montrty numb8r af dwirJ the year was.. 2024 Numb•r 2023 Numb•r Charitabl8 ath¥iti' Support 76 78 40 Empm•nt ¢osts 2023 V4•geB and salorles al secvrity ¢JJ8ts (Xher pen81on rx 1.068.1WJ 4S.278 18.524 932.481 39.656 15.855 1.131.992 987.992 R•mun•r•tbon al k•y maThag•m•nt p•rnonn The r•mun•raUon of kay managtrmenl personnel Ihe yew was £45.12612023'. £42.8111. 11 Galnj •nd IrAs•• on Inv•••Jn•rt• Unr••trlct•d Unv••trlct•d fvnd• fund• 2024 2023 GaIn{kIo818rfSln9 1.. Rov88160n 01 12 TtIon The tharity is exempt frcAn tax8lirffi its 8divitl•s 81 its incc#n8 is •iWi•d fty dwritatlo wryxM. -24-
ENABLE ABILITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 13 Tangible fixed assets Frn•hold l•nd LoM•hold Flxture¥ •n41 Computern •nd bulldln land and ffttln otor v8hlcl•• Total Cost Al 1 April 2023 180.926 482,399 35.896 7,532 35.720 742.473 At 31 March 2024 180.926 482,399 35,896 7,532 35,720 742.473 Oepreciation and Impalmi•nt At l April 2023 Depreciation charged In Ihe year 41.721 4.467 32,804 7,532 35.720 122,244 2.359 4.467 619 7,445 Al 31 March 2024 8.934 33.423 7.532 35.720 129.689 Carying amount Al 31 March 2024 136.846 473,465 2,473 612.784 Al 31 March 2023 139.205 477,932 3.092 620,229 14 Flxed a*••t inv••tments Ll$t•d Inv•6tments Cost or valuatlon At l April 2023 Valualion change$ 57,326 2.260 Al 31 March 2024 59,586 Carrying amount Al 31 March 2024 59.586 At 31 March 2023 57.326 15 Oebtorn 2024 2023 Amounts falllng due within one year. Othef debtors Prepayments and accwed income 64.730 7.082 44,856 6.415 71.792 51.271 2S-
ENABLE ABILITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Creditorg: amounts falling due within one year 2024 2023 Notes Deferred income Other creditors Aruua15 and deferred income 17 22.280 35.754 6,952 4.632 34.140 47.338 17 D•f¢rr•d In¢om• 2024 2023 Olh•f deferred Income 22,280 35,754 Deferred income is induded in Ihe financaal statements as folltrws.. 2024 2023 D81èrred ineoma is indLbd8d within.. Currènt liabilities 22,280 35,754 Movements in Ihe year.. Deferred InMe at 1 April 2023 Released from previous periods Resources deferred in the year 35,754 {35.7541 22.280 18,128 {18,1281 35,7S4 Deferred Incne at 31 Marth 2024 22.280 35,754 26-
ENABLE ABILITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18 Restri¢tsd fvnd* The restricted fund5 of the charity comprise the Ltnexpended balances of donations and grants held on trust subject to specifK condibons by donors as to how they may be used. At 1 April 2023 In¢oming resourc R•8ourcès èxpendèd Transf•rn At 31 March 2024 Saturday Club Fund Hampshire Junior Club Fund eelchair 8asketball InterActiv Landport Centre Landport Lardèr Youlh Project Other Sm8Mer Grants 3S.$35 16.OCKI 24.550 189,801 5.816 25.629 8.587 28.017 135.535 116,OC#) 124.5501 1144,7781 17,1561 125.6291 15,7571 128,0171 20,507 1,340 45,530 2,830 21.847 313.935 {287.4221 48,360 Pr•vlou• y•ar. At 1 April 2022 Incoming rn•ourc•# RMourt•• •xpend Tr•n•fern At 31 M•r¢h 2023 Befriending fund Playscheme fund Saturday Club lund Hampshire Junior Club Hampshire Teenage Projèct Youlh Scheme Landport InlerAcliv HYPIPTPMllL Spons England Portsmovlh Youth Project Lanport C8ntre Hampshire TeenageNouth Projact S.2 132} 11591 1393) 4,667 22 14CKII 15,9)21 34,496 21,5 134,33n 121.19n 14,8671 1221 114.OCQI 188.3 4.880 151,4831 14.8801 12,0001 125,0301 20,507 26,370 1,340 (1.OChJl 9.607 276.726 {250.4961 {13,99)1 21,847 19 Unrè$triet•d funds The unrestricted fvnds of the charity ujmprise the unexpended balanS of donations and grants which are not subjecl lo specific conditions by donors and grantors as to how thèy may be used. These Indude designated lunds which have been set agde out of Unre$tned funds by the trustees lor speofi¢ purp(>$es. At 1 April 2023 Incoming resou¢¥ ResOue$ expended Transfe Gains and At 31 March losses 2024 General fvnds 1.020.602 1.135.099 {1.154,3481 2,260 1.003,613 -27-
ENABLE ABILITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 unStrICted fvnds {Contlnuedl Previous year. At 1 April 2022 Incoming r•gources Reiourc•8 expended Tran$f•rs Galns and At 31 March losses 2023 General fvnds 528,423 1,508,513 {1.032,533) 13.99] 2,209 1,02Q.602 20 Analy81• of net as•et• between lunds Unv•$trictsd fvrtds 2024 Ré$trbct•d fund$ 2024 Total 2024 Fund balanc•8 at 31 March 2024 ar• r•prns•nt•d by: Tangible assets Inveslments Current assetsllliabilitsès) 612.784 59,586 331,243 612.784 59,588 379,603 48,360 1.W3,613 48,360 1.051,973 Unr••trlct•d lund$ 2023 Totsl funds 2023 2023 Fund balanc•s at 31 Mar¢h 2023 ar• rnpr•8•nt•d by: Tangible assets Investments Currgnl a$setWlliabilitiesl 820.229 57.326 343.047 820,229 57.326 384,894 21,847 1.020,802 21,847 1,042,449 21 Related paty trnctIonS The We no disclo$able related party tran$artn$ during the yeac12023- none). 28-
ENABLE ABILITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 22 Cash generated from operation¥ 2024 2023 Surplu$ for the year 9.524 504.419 Adjustments for.. Investment income recognised in slalement of financaal aclTr*ilies Fair value gains and losses on Investments Oepreciation and impèimwnl ol tangible fixed assets 147,3301 12,2801 7,445 141,Q571 12.2091 Movements in working capital-. IlneJeaselldecrease in debtors In¢reas8 in creditors IDecreasell1ncrea in deferred income {20.521 276 {13.4741 20,742 4,204 17,626 Cajh l•b•orb•d byllg•n•rat•d from oporatbon• 108.3401 511,325 Difference 159,5861 157.3261 Per tash fl¢JW slalemenl pa 1125,9281 453.999 23 Analy•l• of ¢h4n9 lrt n•t fund• The d)anly had no malgrial debl during the year. 29-