**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:
- Theory Test Support
- Semi-autonomous vehicle training
- Cycling assessment
- Tuition following assessment
- Vehicles to support outreach expansion
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
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
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:
- there is no relevant audit information of which the charitable company's auditors are unaware; and
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
## **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'.
- In our opinion the financial statements:
- give a true and fair view of the state of the group’s and parent charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **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:
- the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or
- the parent charitable company has not kept adequate accounting records; or
- the parent charitable company’s financial statements are not in agreement with the accounting records and returns; or
- we have not received all the information and explanations we require for our audit.
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:
- We made enquiries of the directors and management of any non-compliance of laws and regulations, potential litigation and claims or any knowledge of actual, suspected or alleged fraud.
- We considered the risk of fraud through management override.
- We considered the risk of fraud through revenue recognition.
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:
- Legal fees were reviewed to identify any potential non-compliance of laws and regulations.
- We reviewed material manual journal entries for evidence of management override or fraud. - We tested specific instances of grant revenue.
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
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
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
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
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...
Page 29
**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