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2023-03-31-accounts

REGISTERED COMPANY NUMBER: 02192584 (England and Wales) REGISTERED CHARITY NUMBER: 298178 CONSOLIDATED

REPORT OF THE TRUSTEES AND

CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

DRIVING MOBILITY

Lang Bennetts Audit Limited The Old Carriage Works Moresk Road TRURO Cornwall TR1 1DG

DRIVING MOBILITY

CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Page
Report of the Trustees 1 to 5
Report of the Independent Auditors 6 to 8
Consolidated Statement of Financial Activities 9
Consolidated Balance Sheet 10 to 11
Company Balance Sheet 12 to 13
Consolidated Cash Flow Statement 14
Notes to the Consolidated Cash Flow Statement 15
Notes to the Financial Statements 16 to 30
Detailed Statement of Financial Activities 31 to 32

DRIVING MOBILITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

In managing the activities of Driving Mobility, the trustees confirm that they have complied with their duty to have due regard to the Charity Commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant. Due to turnover reaching over £1M in 22/23, a full audit of the charity finances and governance is being conducted.

.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The overall objective of the charity is "to relieve and assist people with physical and/or cognitive impairments, as well as those people with impaired mobility, or those who may be vulnerable to such conditions, by reason of age or infirmity; and to promote the improvement of standards of driving and the advancement of road safety and travel". In the furtherance of these objectives, Driving Mobility seeks to undertake as many high-quality assessments as they can in any one year and provide Information, Advice and Guidance through its network of Centres. With the appearance of Covid-19 and the ensuing lock-downs, the pandemic had a profound effect on the business of Driving Mobility in 2020/21 and this effect has continued, to a lesser extent, through 2021/22 and into 2022/23. The effects are generally around employment issues. ADIs are difficult to recruit as demand for their services in the private sector remains at an all-time high. Clinicians are tending towards employment in the NHS due to benefits including salary and pension considerations, again making it hard to recruit. As a result, recruitment difficulties have impacted many of the centres' performance this year.

Our overall strategy for 2022/23, as documented in the annual Business Plan, was to develop on a number of fronts to ensure we bring the best service possible to the greatest number of people within our target group.

In the Business Plan we undertook to grow through the extension of services in our traditional discipline of Driving Assessment, and at the same time to diversify into new provision.

Public benefit

As a registered charity, Driving Mobility accredits a network of 20 driving assessment centres covering the whole of the UK. Many with outreach facilities, these centres include independent charities and NHS centres which offer professional information and assessment so that disabled and older people can gain or retain independence. Driving Mobility ensures that there are common standards, promotes good practice and offers training and education to all regional centres, whilst working closely with associated national organisations. These include the Department for Transport (DfT), Driver & Vehicle Licensing Agency (DVLA), Driver & Vehicle Agency in Northern Ireland (DVA), Motability, NHS Trusts and the Police, along with many other valued stakeholders.

Page 1

DRIVING MOBILITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

OBJECTIVES AND ACTIVITIES Significant activities GROWTH

This year we continued to grow our provision through the Glasgow centre moving to three days a week. We have to date still not secured continued core funding from any branch of the Scottish Government however with support from Allied Vehicles Charitable Foundation and Motability Operations we have continued to remain viable and have many satisfied clients.

In 21/22 we transferred our university educational provision from the University of Chester to Oxford Brookes University. In 22/23 we taught a cohort of students at Level 7 only but in year 24/25 will return to teaching at Levels 4 and 7. We have continued to mount online courses on an educational delivery platform, Moodle. In this environment we have revitalised the induction course for new staff, provided training courses for ShopMobility staff and also for the PWMS Retailer Training project.

In the course of the year, we conducted the annual round of centre accreditations, accrediting five for a further three years as full members and one as an Associate member. In addition, we have continued to review and revitalise the accreditation process to take account of outreach facilities, satellites and assessments other than driving. This is led by a complete revision of the Operational Standard this year with input from all of our member centres.

In the field of international development, we secured a contract with the Qatari government to train five of their staff in March 2023. This endeavour involved six of our centres as well as partners Oxford Brookes University and the DVLA in Swansea. We have also continued to participate in CIECA activities and contribute to their educational and assessment programmes.

In the field of research, we have embarked upon a significant programme of research ("INDICATE") around the use of online cognitive testing in cases of dementia, and its relationship with our gold standard assessment techniques. This is in collaboration with the University of East Anglia and is funded by the Road Safety Foundation.

We have continued to develop our referrals from the "Alternative to Prosecution" scheme with Police Forces across the country which, with the able assistance of consultant Rob Heard, has now increased to twelve.

DIVERSIFICATION

1. HUBs

The Hubs Mobility Advice Service activity was extended in 22/23 under a programme of new support from DfT to all of the Mobility Centres in England. The level of funding of each centre was ascertained as a proportion of their size as measured by the number of assessments conducted with DfT support. An allocation was also made for referral route development from ShopMobility UK members and a marketing programme led by the construction and launch of a website supporting the service. All of the centres managed to recruit a Hubs Officer to carry out the work in the course of the year although some found recruitment difficult which was a bar to further progress. Going into 23/24 all centres are operating at full throttle.

2. PWMS

We have now prepared our programme to roll out the scheme nationally for training retailers using a blended learning approach (Moodle plus a centre visit). Retailers will be certificated as having attended. A launch event is planned for June 2023.

In support of this, and to diversify our services to the benefit of our clients, we developed a strategy to ensure that all of our Centres routinely deliver PWMS assessments, and do this in line with the standard procedure, that is having the knowledge expertise and experience in ALL class 2 and class 3 vehicles. Training to accomplish this is being delivered by WMC in the north and QEF in the south and in England is centred around the Upgrade programme, supported by DfT, which is equipping and training all of the centres to carry out these assessments. At the end of 22/23 we had succeeded in accomplishing this with nine centres.

Page 2

DRIVING MOBILITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

OBJECTIVES AND ACTIVITIES 3. ShopMobility

ShopMobility UK continues to operate as a subsidiary of Driving Mobility. By co-ordinating a membership network of independent, local ShopMobility centres which hire mobility scooters, powerchairs and wheelchairs for everyone, of all ages, to enjoy independence outdoors, ShopMobility UK aligns well with Driving Mobility's core objectives. During 2022/23 we have dedicated resources to growing and supporting the UK-wide membership of centres, which complement our wider projects and activities, for example by providing a pipeline of referrals for our Hubs programme.

4. PRACDRIVA

This project, to develop an online resource for practitioners in driving assessment, has progressed well in 22/23 and is to be launched as a fully functional website resource for practitioners in May 2023.

5. NEW PROJECTS

Towards the end of 22/23 we were awarded funding support for some new projects, specifically:

We look forward to implementing these exciting new projects in 2023/24

FINANCIAL REVIEW

Reserves policy

The Trustees have established a policy whereby unrestricted funds that are not committed or invested in tangible fixed assets ("the free reserves") held by the charity should be in excess of £100,000. At this level, which is reviewed periodically, the Trustees believe that the charity would be able to continue to operate at its current level of activity for six-months as well as cover closure costs, were that to be required. The charity's available free reserves are £174,851.

The Trustees have made the decision to use some of these reserves to support ongoing development activities within the UK, retaining £100,000 in general funds, the balance of free funds is included in a development reserve for this purpose.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

02192584 (England and Wales)

Registered Charity number

298178

Registered office

The Old Carriage Works Moresk Road TRURO Cornwall TR1 1DG

Page 3

DRIVING MOBILITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

Trustees

Y Bateman (resigned 15/6/2023) A Frye A P O'Shea (resigned 15/6/2023) A Norton A Wallace-Stanley S D Lawrence S R Dent (resigned 16/12/2022) C K Jones (resigned 30/1/2023) A W E Swain S Mitchell V Parker S Perry R Odell (resigned 15/6/2023) P Graham D Alcock (appointed 1/2/2023) L Roberts (appointed 1/2/2023) S M Barratt (appointed 15/6/2023) D J Blythe (appointed 20/9/2023) L L Grose (appointed 20/9/2023) K F King (appointed 20/9/2023) K Roper (resigned 20/9/2023)

Company Secretary E R Trewhella

Auditors

Lang Bennetts Audit Limited The Old Carriage Works Moresk Road TRURO Cornwall TR1 1DG

Page 4

DRIVING MOBILITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Driving Mobility for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 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 which 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 the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.

In so far as the trustees are aware:

AUDITORS

The auditors, Lang Bennetts Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

6/12/2023

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ S D Lawrence - Trustee

Page 5

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF DRIVING MOBILITY

Opinion

We have audited the financial statements of Driving Mobility (the 'parent charitable company') and its subsidiaries (the ‘group’) for the year ended 31 March 2023 which comprise the Group Statement of Financial Activities, the Group and Parent Charitable Company Balance Sheet, the Group Cash Flow Statement 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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are 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 Report of the Independent Auditors 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 this gives rise to a material misstatement in the financial statements themselves. 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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Page 6

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF DRIVING MOBILITY

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 charitable company'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 charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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 a Report of the Independent Auditors 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity and determined that the most significant are those that relate to GDPR, financial compliance (for example HMRC,the Charity Commission and Companies House), relevant regulatory standards in the sector in which the charity operates, employment matters and laws and regulations.

We assessed the risks of material misstatement in respect of fraud as follows:

Based on the results of our risk assessment, we designed our audit procedures to identify and to address material misstatements in relation to fraud, as follows:

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF DRIVING MOBILITY

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an auditors' 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 the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

James Pearce FCA (Senior Statutory Auditor) For and on behalf of Lang Bennetts Audit Limited The Old Carriage Works Moresk Road TRURO Cornwall TR1 1DG 8/12/2023 Date: .............................................

Lang Bennetts Audit Limited is eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006

Page 8

DRIVING MOBILITY

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
4
Assisting those with impaired mobility
Investment income
3
Total
EXPENDITURE ON
Charitable activities
5
Assisting those with impaired mobility
NET INCOME/(EXPENDITURE)
Transfers between funds
18
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
-
479,622
13,139
492,761
257,472
235,289
(20,719)
214,570
1,018,718
1,233,288		 Restricted
funds
£
-
1,083,577
-
1,083,577
1,013,041
70,536
20,719
91,255
799,883
891,138		 2023
Total
funds
£
-
1,563,199
13,139
1,576,338
1,270,513
305,825
-
305,825
1,818,601
2,124,426		 2022
Total
funds
£
11
630,684
135
630,830
789,466
(158,636)
-
(158,636)
1,977,237
1,818,601

The notes form part of these financial statements

Page 9

DRIVING MOBILITY

CONSOLIDATED BALANCE SHEET

31 MARCH 2023

Notes
FIXED ASSETS
Tangible assets
13
Investments
14
CURRENT ASSETS
Debtors
15
Cash at bank
CREDITORS
Amounts falling due within one year
16
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
18
Unrestricted funds:
General fund
Development reserve
Fixed asset reserve
Scotland
Licencing
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
1,027,887
-
1,027,887
51,332
258,933
310,265
(104,864)
205,401
1,233,288
1,233,288		 Restricted
funds
£
-
-
-
-
2,833,758
2,833,758
(1,942,620)
891,138
891,138
891,138		 2023
Total
funds
£
1,027,887
-
1,027,987
51,332
3,092,691
3,144,023
(2,047,484)
1,096,539
2,124,426
2,124,426
100,000
74,851
1,027,987
17,463
12,987
1,233,288
891,138
2,124,426		 2022
Total
funds
£
864,315
-
864,315
52,363
2,484,059
2,536,422
(1,582,136)
954,286
1,818,601
1,818,601
100,000
40,054
864,415
12,115
2,134
1,018,718
799,883
1,818,601

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 10

DRIVING MOBILITY

CONSOLIDATED BALANCE SHEET - continued 31 MARCH 2023

These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 6/12/2023

............................................. S D Lawrence - Trustee

The notes form part of these financial statements

Page 11

DRIVING MOBILITY

COMPANY BALANCE SHEET

31 MARCH 2023

Notes
FIXED ASSETS
Tangible assets
13
Investments
14
CURRENT ASSETS
Debtors
15
Cash at bank
CREDITORS
Amounts falling due within one year
16
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
18
Unrestricted funds:
General fund
Development reserve
Fixed asset reserve
Scotland
Licencing
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
1,027,887
100
1,027,987
44,367
236,455
280,822
(75,521)
205,301
1,233,288
1,233,288		 Restricted
funds
£
-
-
-
-
2,833,758
2,833,758
(1,942,620)
891,138
891,138
891,138		 2023
Total
funds
£
1,027,887
100
1,027,987
44,367
3,070,213
3,111,545
(2,018,141)
1,096,439
2,124,426
2,124,426
100,000
74,851
1,027,987
17,463
12,987
1,233,288
891,138
2,124,426		 2022
Total
funds
£
864,315
100
864,415
55,388
2,448,115
2,503,503
(1,549,317)
954,186
1,818,601
1,818,601
100,000
40,054
864,415
12,115
2,134
1,018,718
799,883
1,818,601

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 12

DRIVING MOBILITY

COMPANY BALANCE SHEET - continued 31 MARCH 2023

These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 6/12/2023 ............................................. and were signed on its behalf by:

............................................. S D Lawrence - Trustee

The notes form part of these financial statements

Page 13

DRIVING MOBILITY

CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2023

Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
2
Cash and cash equivalents at the end of
the reporting period
2		 596,862
596,862
(331,279)
329,910
13,139
11,770
608,632
2,484,059
3,092,691		 1,205,336
1,205,336
(252,501)
277,573
135
25,207
1,230,543
1,253,516
2,484,059

The notes form part of these financial statements

Page 14

DRIVING MOBILITY

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2023

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Profit on disposal of fixed assets
Interest received
Decrease in debtors
Increase in creditors
Net cash provided by operations
2.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Notice deposits (less than 3 months)
Total cash and cash equivalents
3.
ANALYSIS OF CHANGES IN NET FUNDS
At 1/4/22
£
Net cash
Cash at bank
2,484,059
Total
2,484,059		 2023
£
305,825
7,523
(169,726)
(13,139)
1,030
465,349
596,862
2023
£
3,092,691
3,092,691
Cash flow
£
608,632
608,632		 2022
£
(158,636)
9,267
(137,646)
(135)
470
1,492,015
1,205,335
2022
£
2,484,059
2,484,059
At 31/3/23
£
3,092,691
3,092,691

The notes form part of these financial statements

Page 15

DRIVING MOBILITY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Group Accounts

These financial statements consolidate the results of the Charity and its wholly owned subsidiary, Forum Assessments Limited, on a line by line basis. All intra-group balances, transactions, income and expenses are eliminated on consolidation. The consolidated accounts are prepared using uniform accounting policies.

Income

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

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Allocation and apportionment of costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating staff costs by time spent and other costs by their usage.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% on cost Motor vehicles - 20% on cost, 10% on cost and not depreciated

The Trustees have implemented a policy of non-depreciation of certain vehicles used to deliver its charitable purposes, which are purchased at a discount and may be sold after a period of 3 years.

The previous policy of depreciating these vehicles at 10% or 20% on a straight line basis resulted in surpluses arising on disposal, therefore a policy of non-depreciation has been implemented going forwards so that the book value more closely reflects the market value at the time of disposal.

Vehicles which are expected to be held for longer periods of time will continue to be depreciated at a rate of 10% per annum.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Page 16

continued...

DRIVING MOBILITY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES - continued

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES

Donations
3.
INVESTMENT INCOME
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Subscriptions
Assisting those with impaired mobility
Grants
Assisting those with impaired mobility
Centres
Assisting those with impaired mobility
Grants received, included in the above, are as follows:
Department for Transport
Motability Operations
5.
CHARITABLE ACTIVITIES COSTS		 2023
£
-
2023
£
13,139
2023
£
40,450
1,351,627
171,122
1,563,199
2023
£
1,290,377
61,250
1,361,627		 2022
£
11
2022
£
135
Assisting those with impaired mobility Direct
Costs (see
note 6)
£
966,025		 Grant
funding of
activities
(see note
7)
£
148,806		 Support
costs (see
note 8)
£
155,683		 Totals
£
1,270,513

continued...

Page 17

DRIVING MOBILITY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2023

6. DIRECT COSTS OF CHARITABLE ACTIVITIES

Education and training
Exhibitions and shows
Advertising and marketing
Research
Accreditation
Affinity and EMobility projects
North East London
Chester Assessment
New business system project
High-tech vehicles project
HUBS
Associate tutor costs
Powered wheelchair and mobility scooter project
Specialism Education Support
Shopmobility
TRYB4UFLY
Training video
DAG
Scotland
Pracdriva
Licencing
Depreciation
Profit on sale of assets
7.
GRANTS PAYABLE
Assisting those with impaired mobility
The total grants paid to institutions during the year was as follows:
Cornwall Mobility Centre
Derby DrivAbility
QEF Mobility Services
Chester Driveability
South East DriveAbility
North East Drive Mobility
North West Driving Assessment Service
Other grants		 2023
£
97,193
9,589
35,894
2,184
12,647
-
100,431
71,154
15,592
5,770
382,590
103,047
144,623
7,400
(1,386)
3,600
4,339
13,405
9,002
13,673
97,482
7,522
(169,726)
966,025
2023
£
148,806
2023
£
18,963
17,694
1,139
44,677
1,409
(11,234)
22,822
53,336
148,806		 2022
£
10,156
7,517
45,246
283
5,101
19,647
(94)
74,347
62,400
2,786
84,755
56,000
56,439
6,200
50,344
10,200
16,955
17,682
78,470
13,571
59,153
9,267
(137,646)
548,779
2022
£
96,226
2022
£
-
54,307
-
9,133
4,414
2,498
11,356
13,952
96,226

continued...

Page 18

DRIVING MOBILITY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

8. SUPPORT COSTS

Governance
Management
costs
£
£
Assisting those with impaired mobility
128,320
27,363
Support costs, included in the above, are as follows:
Management
2023
Assisting
those
with
impaired
mobility
£
Wages
92,372
Social security
7,743
Pensions
2,701
Insurance
2,736
Office costs
10,435
Travel
4,279
Motor costs
4,309
Working group
2,000
National meetings
-
Member services
1,745
128,320
Governance costs
2023
Assisting
those
with
impaired
mobility
£
Accountancy, payroll and book keeping
7,767
Legal and professional fees
2,484
Board expenses
17,112
27,363		 Totals
£
155,683
2022
Total
activities
£
95,705
6,195
2,261
3,971
12,570
1,355
2,410
-
(360)
-
124,107
2022
Total
activities
£
11,705
3,044
5,605
20,354

continued...

Page 19

DRIVING MOBILITY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2023

9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£ £
Depreciation - owned assets 7,523 9,267
Surplus on disposal of fixed assets (169,726) (137,646)
Auditor's remuneration 4,780 4,305

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

The cost of trustee meetings and travel expenses reimbursed amounted to £17,112 (2022: £5,605).

11. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2023
£
201,266
12,814
4,325
218,405		 2022
£
152,529
9,157
3,209
164,896

The average monthly number of employees during the year was as follows:

Management
Other		 2023
1
8
9		 2022
1
6
7
The number of employees whose employee benefits (excluding employer pension costs) exceeded The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
2023 2022
£60,001 - £70,000 1 1

Emoluments paid to key management personnel of the charity were £63,005 (2022: £60,658).

continued...

Page 20

DRIVING MOBILITY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
-
Charitable activities
Assisting those with impaired mobility
309,504
Investment income
135
Total
309,639
EXPENDITURE ON
Charitable activities
Assisting those with impaired mobility
230,165
NET INCOME/(EXPENDITURE)
79,474
Transfers between funds
(50,123)
Net movement in funds
29,351
RECONCILIATION OF FUNDS
Total funds brought forward
989,367
TOTAL FUNDS CARRIED FORWARD
1,018,718
13.
TANGIBLE FIXED ASSETS – GROUP AND COMPANY
Fixtures
and
fittings
£
COST
At 1 April 2022
11,268
Additions
-
Disposals
-
At 31 March 2023
11,268
DEPRECIATION
At 1 April 2022
11,268
Charge for year
-
Eliminated on disposal
-
At 31 March 2023
11,268
NET BOOK VALUE
At 31 March 2023
-
At 31 March 2022
-		 12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
-
Charitable activities
Assisting those with impaired mobility
309,504
Investment income
135
Total
309,639
EXPENDITURE ON
Charitable activities
Assisting those with impaired mobility
230,165
NET INCOME/(EXPENDITURE)
79,474
Transfers between funds
(50,123)
Net movement in funds
29,351
RECONCILIATION OF FUNDS
Total funds brought forward
989,367
TOTAL FUNDS CARRIED FORWARD
1,018,718
13.
TANGIBLE FIXED ASSETS – GROUP AND COMPANY
Fixtures
and
fittings
£
COST
At 1 April 2022
11,268
Additions
-
Disposals
-
At 31 March 2023
11,268
DEPRECIATION
At 1 April 2022
11,268
Charge for year
-
Eliminated on disposal
-
At 31 March 2023
11,268
NET BOOK VALUE
At 31 March 2023
-
At 31 March 2022
-
Restricted
funds
£
11
321,180
-
321,191
559,301
(238,110)
50,123
(187,987)
987,870
799,883
Motor
vehicles
£
1,367,423
331,279
(200,337)
1,498,365
503,108
7,523
(40,153)
470,478
1,027,887
864,315		 Total
funds
£
11
630,684
135
630,830
789,466
(158,636)
-
(158,636)
1,977,237
1,818,601
Totals
£
1,378,691
331,279
(200,337)
1,509,633
514,376
7,523
(40,153)
481,746
1,027,887
864,315

continued...

Page 21

DRIVING MOBILITY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2023

14. FIXED ASSET INVESTMENTS – COMPANY ONLY

FIXED ASSET INVESTMENTS – COMPANY ONLY
Shares in
group
undertakings
£
MARKET VALUE
At 1 April 2022 and 31 March 2023 100
NET BOOK VALUE
At 31 March 2023 100
At 31 March 2022 100

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

Forum Assessments Limited

Registered office:
Nature of business: Provision of driving assessments
%
Class of share:
holding
Ordinary
100
Aggregate capital and reserves
15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
Group
2023
Charity
£
£
Trade debtors
47,795
37,795
Amounts owed by group undertakings
-
3,035
Social security and other tax
-
-
Prepayments and accrued income
3,537
3,537
51,332
44,367
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
Group
2023
Charity
£
£
Trade creditors
78,585
58,545
Social security and other taxes
7,138
-
Accruals and deferred income
1,961,761
1,959,596
2,047,484
2,018,141		 2023
£
100
2022
Group
£
51,168
-
257
938
52,363
2022
Group
£
16,725
5,032
1,560,379
1,582,136		 2022
£
100
2022
Charity
£
51,168
3,025
257
938
53,388
2022
Charity
£
1,263
-
1,548,054
1,549,317

continued...

Page 22

DRIVING MOBILITY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

17. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Development reserve
Fixed asset reserve
Scotland
Licencing
Restricted funds
Centres Fund
Motability
Chester Mobility Centre
New Business System fund
Pracdriva
DFT Training and Development fund
Portare Handbook fund
High Tech Vehicle fund
Get Going Live
Associate Tutors - Education
North East London
Boot scooters
TRYB4UFLY
Training video
Hubs
Education support
Powered Wheelchair and Mobility Scooter
project
Shopmobility
Driving Assessment Grant
Growth fund
Wessex Outreach
Bristol Relocation
Cornwall Relcation
Chester relocation
TOTAL FUNDS		 At 1/4/22
£
100,000
40,054
864,415
12,115
2,134
1,018,718
175,807
1,623
(2,054)
(5,086)
-
60,127
(1,320)
101,776
7,885
41,905
103,134
10,541
39,800
(763)
35,954
11,023
138,224
8,631
32,318
40,358
-
-
-
-
799,883
1,818,601		 Net
movement
in funds
£
71,234
-
162,204
(9,002)
10,853
235,289
(1,349)
(229)
4,601
(15,592)
6,227
2
-
(5,770)
(7,885)
8,760
(100,431)
-
(3,600)
(4,339)
117,410
(7,400)
45,378
(34,472)
(13,405)
(34,183)
29,515
50,000
22,958
14,340
70,536
305,825		 Transfers
between
funds
£
(71,234)
(65,203)
1,368
14,350
-
(20,719)
-
-
-
20,719
-
-
-
-
-
-
-
-
-
-
(30,000)
-
-
30,000
-
-
-
-
-
-
20,719
-		 At
31/3/23
£
100,000
74,851
1,027,987
17,463
12,987
1,233,288
174,458
1,394
2,547
41
6,227
60,129
(1,320)
96,006
-
50,665
2,703
10,541
36,200
(5,102)
123,364
3,623
183,602
4,159
18,913
6,175
29,515
50,000
22,958
14,340
891,138
2,124,426

continued...

Page 23

DRIVING MOBILITY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2023

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Fixed asset reserve
Scotland
Licencing
Restricted funds
Centres Fund
Motability
Chester Mobility Centre
New Business System fund
Pracdriva
DFT Training and Development fund
High Tech Vehicle fund
Get Going Live
Associate Tutors - Education
North East London
TRYB4UFLY
Training video
Hubs
Education support
Powered Wheelchair and Mobility Scooter
project
Shopmobility
Driving Assessment Grant
Growth fund
Wessex Outreach
Bristol Relocation
Cornwall Relcation
Chester relocation
TOTAL FUNDS		 Incoming
resources
£
384,426
-
-
108,335
492,761
39,685
11,250
75,755
-
19,900
-
-
-
63,999
-
-
-
500,000
-
190,000
11,950
-
-
29,515
50,000
41,921
49,601
1,083,577
1,576,338		 Resources
expended
£
(313,192)
162,204
(9,002)
(97,482)
(257,472)
(41,034)
(11,479)
(71,154)
(15,592)
(13,673)
2
(5,770)
(7,885)
(55,239)
(100,431)
(3,600)
(4,339)
(382,590)
(7,400)
(144,622)
(46,422)
(13,405)
(34,183)
-
-
(18,963)
(35,261)
(1,013,041)
(1,270,513)		 Movement
in funds
£
71,234
162,204
(9,002)
10,853
235,289
(1,349)
(229)
4,601
(15,592)
6,227
2
(5,770)
(7,885)
8,760
(100,431)
(3,600)
(4,339)
117,410
(7,400)
45,378
(34,472)
(13,405)
(34,183)
29,515
50,000
22,958
14,340
70,536
305,825

continued...

Page 24

DRIVING MOBILITY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2023

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Development reserve
Fixed asset reserve
Scotland
Licencing
Restricted funds
Centres Fund
Motability
Chester Mobility Centre
New Business System fund
DFT Training and Development fund
Portare Handbook fund
High Tech Vehicle fund
Get Going Live
Associate Tutors - Education
North East London
Boot scooters
TRYB4UFLY
Training video
Hubs
Education support
Powered Wheelchair and Mobility Scooter
project
Shopmobility
Driving Assessment Grant
Growth fund
TOTAL FUNDS		 At 1/4/21
£
100,000
128,259
761,108
-
-
989,367
181,037
9,345
36,183
66,461
91,422
12,251
49,697
7,885
37,705
103,040
11,998
50,000
15,000
52,691
17,223
195,271
661
50,000
-
987,870
1,977,237		 Net
movement
in funds
£
14,227
-
128,378
(65,265)
2,134
79,474
(10,672)
15,334
(38,237)
(71,547)
-
(13,571)
(2,786)
-
4,200
94
-
(10,200)
(16,956)
245
(6,200)
(56,439)
(13,693)
(17,682)
-
(238,110)
(158,636)		 Transfers
between
funds
£
(14,227)
(88,205)
(25,071)
77,380
-
(50,123)
5,442
(23,056)
-
-
(31,295)
-
54,865
-
-
-
(1,457)
-
1,193
(16,982)
-
(608)
21,663
-
40,358
50,123
-		 At
31/3/22
£
100,000
40,054
864,415
12,115
2,134
1,018,718
175,807
1,623
(2,054)
(5,086)
60,127
(1,320)
101,776
7,885
41,905
103,134
10,541
39,800
(763)
35,954
11,023
138,224
8,631
32,318
40,358
799,883
1,818,601

Page 25

continued...

DRIVING MOBILITY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2023

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Fixed asset reserve
Scotland
Licencing
Restricted funds
Centres Fund
Motability
Chester Mobility Centre
New Business System fund
Portare Handbook fund
High Tech Vehicle fund
Associate Tutors - Education
North East London
TRYB4UFLY
Training video
Hubs
Education support
Powered Wheelchair and Mobility Scooter
project
Shopmobility
Driving Assessment Grant
TOTAL FUNDS		 Incoming
resources
£
235,147
-
13,205
61,287
309,639
37,380
20,350
56,110
10,500
-
-
60,200
-
-
-
100,000
-
-
36,651
-
321,191
630,830		 Resources
Movement
expended
in funds
£
£
(220,920)
14,227
128,378
128,378
(78,470)
(65,265)
(59,153)
2,134
(230,165)
79,474
(48,052)
(10,672)
(5,016)
15,334
(94,347)
(38,237)
(82,047)
(71,547)
(13,571)
(13,571)
(2,786)
(2,786)
(56,000)
4,200
94
94
(10,200)
(10,200)
(16,956)
(16,956)
(99,755)
245
(6,200)
(6,200)
(56,439)
(56,439)
(50,344)
(13,693)
(17,682)
(17,682)
(559,301)
(238,110)
(789,466)
(158,636)

Page 26

continued...

DRIVING MOBILITY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2023

17. MOVEMENT IN FUNDS - continued

A current year and prior year combined position is as follows:

Unrestricted funds
General fund
Development reserve
Fixed asset reserve
Scotland
Licencing
Restricted funds
Centres Fund
Motability
Chester Mobility Centre
New Business System fund
Pracdriva
DFT Training and Development fund
Portare Handbook fund
High Tech Vehicle fund
Get Going Live
Associate Tutors - Education
North East London
Boot scooters
TRYB4UFLY
Training video
Hubs
Education support
Powered Wheelchair and Mobility Scooter
project
Shopmobility
Driving Assessment Grant
Growth fund
Wessex Outreach
Bristol Relocation
Cornwall Relcation
Chester relocation
TOTAL FUNDS		 At 1/4/21
£
100,000
128,259
761,108
-
-
989,367
181,037
9,345
36,183
66,461
-
91,422
12,251
49,697
7,885
37,705
103,040
11,998
50,000
15,000
52,691
17,223
195,271
661
50,000
-
-
-
-
-
987,870
1,977,237		 Net
movement
in funds
£
85,461
-
290,582
(74,267)
12,987
314,763
(12,021)
15,105
(33,636)
(87,139)
6,227
2
(13,571)
(8,556)
(7,885)
12,960
(100,337)
-
(13,800)
(21,295)
117,655
(13,600)
(11,061)
(48,165)
(31,087)
(34,183)
29,515
50,000
22,958
14,340
(167,574)
147,189		 Transfers
between
funds
£
(85,461)
(53,408)
(23,703)
91,730
-
(70,842)
5,442
(23,056)
-
20,719
-
(31,295)
-
54,865
-
-
-
(1,457)
-
1,193
(46,982)
-
(608)
51,663
-
40,358
-
-
-
-
70,842
-		 At
31/3/23
£
100,000
74,851
1,027,987
17,463
12,987
1,233,288
174,458
1,394
2,547
41
6,227
60,129
(1,320)
96,006
-
50,665
2,703
10,541
36,200
(5,102)
123,364
3,623
183,602
4,159
18,913
6,175
29,515
50,000
22,958
14,340
891,138
2,124,426

continued...

Page 27

DRIVING MOBILITY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

17. MOVEMENT IN FUNDS - continued

A current year and prior year combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Fixed asset reserve
Scotland
Licencing
Restricted funds
Centres Fund
Motability
Chester Mobility Centre
New Business System fund
Pracdriva
DFT Training and Development fund
Portare Handbook fund
High Tech Vehicle fund
Get Going Live
Associate Tutors - Education
North East London
TRYB4UFLY
Training video
Hubs
Education support
Powered Wheelchair and Mobility Scooter
project
Shopmobility
Driving Assessment Grant
Growth fund
Wessex Outreach
Bristol Relocation
Cornwall Relcation
Chester relocation
TOTAL FUNDS		 Incoming
resources
£
619,573
-
13,205
169,622
802,400
77,065
31,600
131,865
10,500
19,900
-
-
-
-
124,199
-
-
-
600,000
-
190,000
48,601
-
-
29,515
50,000
41,921
49,601
1,404,768
2,207,168		 Resources
expended
£
(534,112)
290,582
(87,472)
(156,635)
(487,637)
(89,086)
(16,495)
(165,501)
(97,639)
(13,673)
2
(13,571)
(8,556)
(7,885)
(111,239)
(100,337)
(13,800)
(21,295)
(482,345)
(13,600)
(201,061)
(96,766)
(31,087)
(34,183)
-
-
(18,963)
(35,261)
(1,572,342)
(2,059,979)		 Movement
in funds
£
85,461
290,582
(74,267)
12,987
314,763
(12,021)
15,105
(33,636)
(87,139)
6,227
2
(13,571)
(8,556)
(7,885)
12,960
(100,337)
(13,800)
(21,295)
117,655
(13,600)
(11,061)
(48,165)
(31,087)
(34,183)
29,515
50,000
22,958
14,340
(167,574)
147,189

continued...

Page 28

DRIVING MOBILITY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

17. MOVEMENT IN FUNDS - continued

Designated funds:

Development reserve is a reserve set aside for ongoing development activities.

Fixed asset reserve represents funds held as fixed assets.

Scotland is a project establishing a new centre in Glasgow funded from Driving Mobility reserves and income generated from the activities of the Glasgow centre.

Licencing represents the costs of licencing and items recharged to centres.

Restricted funds:

Chester mobility centre fund is for the carrying out of assessments at the Chester centre.

New Business System fund is to procure and develop a new computer database system to manage statistics generated from the Mobility Centre programmes.

South East Drivability development grant is a fund held on behalf of one of the member centres to cover their in-year development costs.

Motability represents monies received from Motability for the purposes of operating a referrals service for them.

Get Going Live is a specific public show activity to support young people with a disability who wish to learn to drive.

Associate Tutors is a direct grant to support the Centres who supply an Associate Tutor to the University of Chester Education programme.

North East London is a direct grant to support an investigation as to whether set up a new Mobility Centre in NE London.

The Centres fund is grant support held on behalf of the Centres.

DfT training and development fund is for the recruitment and deployment of new staff enabling centres to increase capacity recognising that there is a significant training and development cost associated with expanding the workforce in this way.

Portare handbook fund is for the development, editing and reissue of the Handbook in conjunction with partners in Europe.

High tech vehicle fund is to support the purchase and deployment of high tech vehicles between centres as shared assets.

Boot Scooter represents funding from the DfT for providing a number of centres with a boot scooter for demonstrating to clients an alternative to driving.

TRYB4UFLY is a DfT fund for a feasibility study to establish the merits of developing and offering the TRYB4UFLY service which enables a person with a disability or mobility challenge to try out transferring into an airline seat and seating aids before undertaking a real flight.

Training Video is funding from the DfT for producing a training video on Licence Restriction Codes in use across various different services.

continued...

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DRIVING MOBILITY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2023

17. MOVEMENT IN FUNDS - continued

HUBS funding is a one off grant for the purposes of implementing the Mobility Centre ‘Hubs’ trial, as set out in the Government’s response to the consultation on the draft Accessibility Action Plan published in July 2018.

Education support is a sum of £48,000 which was allocated by the Board to Teesside outreach set up in the previous period and is being allocated to the centre when they need it.

Powered Wheelchair and Mobility Scooter (PWMS) project is a grant funded programme to train retailers in how to train their staff in scooter assessment.

Shopmobility is the activity relating to the Shopmobility scheme which has been acquired by Driving Mobility during the year.

Driving Assessment Grant is a grant to pay for assessments and adaptations for those who require assistance with the relevant expenditure.

Growth fund represents funding provided by the Department for Transport for extending the service to new locations and markets.

Pracdriva is a DfT grant to establish a website to act as a handbook of driving assessment for people with a disability.

Wessex outreach is a fund for the establishment of an outreach provision in Newbury.

Bristol relocation is a fund for the relocation and expansion of the Bristol centre.

Cornwall relocation is a fund for the relocation and expansion of the Exeter centre.

Chester relocation is a fund for the relocation and expansion of the Chester centre.

18. RELATED PARTY DISCLOSURES

The charitable company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Payments totalling £179 were made to individuals closely related to two trustees for accommodation provided during employee travel. A further sum of £320 was paid to an individual closely related to a member of key management for goods provided.

Page 30

DRIVING MOBILITY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Investment income
Deposit account interest
Charitable activities
Subscriptions
Grants
Centres
Total incoming resources
EXPENDITURE
Charitable activities
Education and training
Exhibitions and shows
Advertising and marketing
Research
Accreditation
Affinity and EMobility projects
North East London
Chester Assessment
New business system project
High-tech vehicles project
HUBS
Associate tutor costs
Powered wheelchair and mobility scooter project
Specialism Education Support
Shopmobility
TRYB4UFLY
Training video
DAG
Scotland
Pracdriva
Licencing
Fixtures and fittings
Motor vehicles
Profit/(loss) on disposal of fixed assets
Equipment and operational grants to centres
Support costs
Management
Wages
Carried forward		 2023
£
-
13,139
40,450
1,351,627
171,122
1,563,199
1,576,338
97,193
9,589
35,894
2,184
12,647
-
100,431
71,154
15,592
5,770
382,590
103,047
144,623
7,400
(1,386)
3,600
4,339
13,405
9,002
13,673
97,482
-
7,522
(169,726)
148,806
1,114,830
92,372
92,372		 2022
£
11
135
34,155
491,191
105,338
630,684
630,830
10,156
7,517
45,246
283
5,101
19,647
(94)
74,347
62,400
2,786
84,755
56,000
56,439
6,200
50,344
10,200
16,955
17,682
78,470
13,571
59,153
279
8,988
(137,646)
96,226
645,005
95,705
95,705

This page does not form part of the statutory financial statements

Page 31

DRIVING MOBILITY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Management
Brought forward
Social security
Pensions
Insurance
Office costs
Travel
Motor costs
Working group
National meetings
Member services
Governance costs
Accountancy, payroll and book keeping
Legal and professional fees
Board expenses
Total resources expended
Net income/(expenditure)		 2023
£
92,372
7,743
2,701
2,736
10,435
4,279
4,309
2,000
-
1,745
128,320
7,767
2,484
17,112
27,363
1,270,513
305,825		 2022
£
95,705
6,195
2,261
3,971
12,570
1,355
2,410
-
(360)
-
124,107
11,705
3,044
5,605
20,354
789,466
(158,636)

This page does not form part of the statutory financial statements

Page 32