2023-03-31-accounts

COMPANY REGISTRATION NUMBER: 01638939 CHARITY REGISTRATION NUMBER: 513001

William Merritt Disabled Living Centre Company Limited by Guarantee Financial Statements

For the year ended

31 March 2023

William Merritt Disabled Living Centre

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2023

	Page
Trustees' annual report (incorporating the director's report)	1
Independent auditor's report to the members	7
Statement of financial activities (including income and expenditure account)	11
Statement of financial position	12
Statement of cash flows	13
Notes to the financial statements	14
The following pages do not form part of the financial statements
Detailed statement of financial activities	25
Notes to the detailed statement of financial activities	27

William Merritt Disabled Living Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2023

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2023.

Reference and administrative details

Registered charity name William Merritt Disabled Living Centre Charity registration number 513001 Company registration number 01638939 Principal office and registered Aire House office 100 Town Street Rodley Leeds LS13 1HP

The trustees

Prof. M A Chamberlain OBE D Bruce (Treasurer) T McDonnell J Spencer Mr D Sutcliffe (Appointed 28 April 2023) K Murray (Chair) R Beverley-Stevenson M Faulkner K Preston N Prior Dr P D Ghosh Auditor Ford Campbell Freedman Limited Chartered accountants & statutory auditor 2nd Floor 33 Park Place Leeds LS1 2RY

Structure, governance and management

GOVERNING DOCUMENT

The organisation is a charitable company limited by guarantee, incorporated on 28 May 1982 and registered as a charity on 20 August 1982. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

1

William Merritt Disabled Living Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2023

Structure, governance and management (continued)

RECRUITMENT AND APPOINTMENT OF DIRECTORS AND TRUSTEES

The directors of the company are also charity trustees for the purpose of charity law and under the company's Articles are known as trustees. Under the requirements of the Memorandum and Articles of Association all of the trustees are required to retire at each annual general meeting and offer themselves for re-election. All policy, strategic and financial decisions are made by the trustees. Dayto-day management of the Centre is devolved to the General Business Manager who also has responsibility for the line-management of the staff.

The trustees may appoint a person who is willing to act to be a trustee either to fill a vacancy or as an additional trustee. Appointments are made based on the skills, knowledge and experience required to ensure the charity is well governed. New trustees are given an induction pack and spend time with the organisation. Trustees meet monthly and are expected to use their influence in the wider community to further the aims of the Centre.

RISK MANAGEMENT

The trustees have conducted a review of the major risks to which the charity is exposed. A risk register has been drawn up and will be updated at least annually. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces.

Objectives and activities

The company has set the following objectives for the charity:

1. To act as an independent centre which provides information and advice on equipment for disabled people, carers and the professionals who work with them.

2. To provide an information service on how and where to get equipment.

3. To offer advice and guidance from trained staff who can demonstrate a wide range of equipment for daily living.

4. To organise education and training of the practical aspects of living with a disability.

The Centre incorporates the Leeds Mobility Centre providing a full assessment by therapists and Advanced Driving Instructors of the driving capability of those people physically or otherwise impaired. In recent years, much work has been done in harnessing new technology to allow a whole range of electronic switches to be added to conventional equipment, games and toys to enable them to be used by disabled children in their everyday environment.

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

2

William Merritt Disabled Living Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2023

Achievements and performance

The financial year saw the return of some normality following two years badly affected by the Covid 19 pandemic and the country-wide lockdowns imposed by the Government. There was a significant increase in the number of visitors to the Centre for assessments and advice, although we have yet to see a return to the levels seen before the pandemic. One of the disappointing developments has been the number of last minute cancellations or clients not turning up for appointments at all, allowing no time in in either case for the appointments to be reallocated and resulting in a significant loss of income through the year. This in turn impacted on the Centre's ability to reach pre-determined targets, particularly in respect of the Department for Transport assessments, and there was again another clawback in their grant funding, although at a much lower level than the previous two years.

Progress in performance and outcomes is generally measured by the production of quarterly Key Performance Indicators by the General Business Manager which are reviewed by the trustees in board meetings. Going forward, we shall continue with the development of the Mobility Service in the outreach offices in Sheffield and York, with the latter in particular making good progress during the year. Also showing good growth through the year has been the second Shop Mobility unit in the White Rose Centre which has already overtaken the performance of the Merrion Centre unit which has been established for a number of years.

The Centre continued to be supported by a number of volunteers across a range of activities.

In general terms, the Centre's fundamental principles remain the same and much of the work carried out by its staff by way of assessment and provision of advice and information is free of charge to the recipient. This highlights, and is evidence of, the considerable public benefit emanating from the Centre's activities.

3

William Merritt Disabled Living Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2023

Financial review

Income - in addition to the revenue grants from our local funding bodies, NHS Leeds and Leeds City Council, a significant source of the Centre's income is derived from the activities of the Mobility Service. In addition to a grant from the Department for Transport of £555,215 (net of clawback), assessment fee income totalled £160,948. As was the case in the previous financial year, a clawback of around £12,000 was applied to the grant due to a shortfall in assessments against targets mainly as a result of last minute cancellations and also clients not turning up for appointments. Additional income was raised through training courses run from the Centre for the benefit of health professionals and carers amounting to £50,000.

Expenditure - staff costs of £690,617 continued to be the main item of revenue expenditure. Other costs were spread across the renting and maintenance of Aire House and the outlets in Sheffield and York. Additional costs were involved in the administration of the Centre's activities and the financial support required for the Mobility Service and the provision of the courses operated from the Centre.

There was an overall operating deficit of £26,572 for the year and this has been met from the Centre's reserves. Despite the deficit, the Centre remains in a strong financial position with a good level of reserves enabling it to continue to operate and serve the community, helped by the continued support from our funding bodies, NHS Leeds, LCC and DfT.

The Centre's remuneration policy is aimed at endeavouring to maintain parity with similar organisations by providing annual salary increments within affordable levels and better pension provision than the legal requirements under current government guidelines.

RESERVES POLICY

The trustees have examined the charity's requirements for reserves in the light of the main risks to the organisation. It has established a policy whereby the unrestricted funds of the charity should be a minimum of six months staff costs based on the budgeted expenditure for the following year. The figure for staff costs for 2023/24 is expected to be in the region of £700,000. This policy will provide time for the trustees to source new forms of income or reduce costs should there be a significant and unexpected reduction in part of the core funding.

RESULTS

The directors/trustees are only permitted to use the charity's assets solely towards the promotion of the objectives of the charity.

Plans for future periods

The aims of the Centre will focus around the core work involving the provision of information and advice on equipment and services available for disabled people. The trustees will continue to look at ways of strengthening the return from the core business activities and also seeking alternative sources of income, with the aim of adding to the reserves to ensure the long-term continuity of the Centre. A new initiative has been agreed with the Department of Transport with funding of £30K pa. over three years. The objective is to identify a range of services to increase client independence and reduce isolation and loneliness for older and disabled people, particularly for those who are advised against driving. The project is almost through its first year and we are looking forward to a report on progress made.

4

William Merritt Disabled Living Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2023

Trustees' responsibilities statement

The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.

In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the applicable Charities SORP;

• make judgments and accounting estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Each of the persons who is a trustee at the date of approval of this report confirms that:

• so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and

• they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

5

William Merritt Disabled Living Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2023

The trustees' annual report and the strategic report were approved on 24 November 2023 and signed on behalf of the board of trustees by:

D Bruce (Treasurer) Trustee

6

William Merritt Disabled Living Centre

Company Limited by Guarantee

Independent Auditor's Report to the Members of William Merritt Disabled Living Centre

Year ended 31 March 2023

Opinion

We have audited the financial statements of William Merritt Disabled Living Centre (the 'charity') for the year ended 31 March 2023 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, 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, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the charity'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;

• 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 auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

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

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

7

William Merritt Disabled Living Centre

Company Limited by Guarantee

Independent Auditor's Report to the Members of William Merritt Disabled Living Centre (continued)

Year ended 31 March 2023

Other information

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

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

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the trustees' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.

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

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of trustees' remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

8

William Merritt Disabled Living Centre

Company Limited by Guarantee

Independent Auditor's Report to the Members of William Merritt Disabled Living Centre (continued)

Year ended 31 March 2023

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors 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 charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

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

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

While planning our audit, we have made enquiries of management and those charged with governance around any actual or potential litigation and claims against the company for non-compliance with specific laws and regulations. The same has been done in respect of any instances of fraud or irregularities. The responses received have been communicated with the engagement team at the planning stage.

We have not been informed of any specific laws or regulatory related issues that could materially impact the financial statements in addition to this, there has been no suspected fraud or irregularities reported to the us.

While planning our audit the engagement partner selected appropriately trained staff to be engaged in the audit and the team are allocated based on their competence and capabilities.

The audit work undertaken is a substantive work based audit approach, reviewing to source documentation where appropriate and includes a review and walkthrough of the systems which management have put in place. These tests are directional. Therefore, they are designed in a way to maximise audit effectiveness and the possible identification of any material fraud, irregularities, or instances of systems and procedure breaches. Our testing did not identify any issues that requires any additional reporting.

These tests and other areas of our audit work are designed to enhance our ability to detect cases of material fraud and certain irregularities. It should be noted that our audit is carried out using a material based approach and therefore does not test every transaction, as such, it would not detect all instances of irregularities and specifically fraud which is inherently more difficult to detect.

9

William Merritt Disabled Living Centre

Company Limited by Guarantee

Independent Auditor's Report to the Members of William Merritt Disabled Living Centre (continued)

Year ended 31 March 2023

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 auditor’s report.

Use of our report

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

Dale Coleman FCA (Senior Statutory Auditor)

2nd Floor 33 Park Place Leeds LS1 2RY

For and on behalf of Ford Campbell Freedman Limited Chartered accountants & statutory auditor

30 November 2023

10

William Merritt Disabled Living Centre

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2023

			2023		2022
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	5	11,132	–	11,132	3,256
Charitable activities	6	991,285	116,814	1,108,099	905,068
Other trading activities	7	2,479	–	2,479	21,175
Investment income	8	10,199	–	10,199	7,227
Other income	9	–	–	–	6,800
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total income		1,015,095	116,814	1,131,909	943,526
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Expenditure
Expenditure on raising funds:
Costs of raising funds	10	8,193	–	8,193	16,753
Expenditure on charitable activities	11,12	1,017,963	86,873	1,104,836	1,020,977
Other expenditure	13	43,452	–	43,452	19,456
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Total expenditure		1,069,608	86,873	1,156,481	1,057,186
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Net expenditure and net movement	in
funds		(54,513)	29,941	(24,572)	(113,660)
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
Reconciliation of funds
Total funds brought forward		626,190	3,253	629,443	743,102
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Total funds carried forward		571,677	33,194	604,871	629,443
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 14 to 23 form part of these financial statements.

11

William Merritt Disabled Living Centre

Company Limited by Guarantee

Statement of Financial Position

31 March 2023

		2023		2022
	Note	£	£	£
Fixed assets
Tangible fixed assets	18		95,435	101,059
Investments	19		307,456	277,991
			ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
			402,891	379,050
Current assets
Debtors	20	66,667		39,138
Cash at bank and in hand		198,400		348,786
		ৄৄৄৄৄৄৄৄৄ		ৄৄৄৄৄৄৄৄৄ
		265,067		387,924
Creditors: amounts falling due within one year	21	39,710		114,155
		ৄৄৄৄৄৄৄৄৄ		ৄৄৄৄৄৄৄৄৄ
Net current assets			225,357	273,769
			ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total assets less current liabilities			628,248	652,819
Creditors: amounts falling due after more than
one year	22		23,377	23,377
			ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net assets			604,871	629,442
			৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Funds of the charity
Restricted funds			33,194	3,253
Unrestricted funds			571,677	626,190
			ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total charity funds	24		604,871	629,443
			৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

These financial statements were approved by the board of trustees and authorised for issue on 24 November 2023, and are signed on behalf of the board by:

D Bruce (Treasurer) Trustee

The notes on pages 14 to 23 form part of these financial statements.

12

William Merritt Disabled Living Centre

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2023

	2023	2022
	£	£
Cash flows from operating activities
Net expenditure	(24,572)	(113,660)
Adjustments for:
Depreciation of tangible fixed assets	23,760	61,002
Other interest receivable and similar income	(10,199)	(7,227)
Gains on disposal of tangible fixed assets	–	(6,800)
Accrued income	(79,511)	(18,421)
Changes in:
Trade and other debtors	(27,529)	45
Trade and other creditors	5,066	–
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Cash generated from operations	(112,985)	(85,061)
Interest received	10,199	7,227
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Net cash used in operating activities	(102,786)	(77,834)
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
Cash flows from investing activities
Purchase of tangible assets	(18,136)	(35,736)
Proceeds from sale of tangible assets	–	6,802
Purchases of other investments	(72,916)	–
Revaluation of investments	43,452	19,456
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Net cash used in investing activities	(47,600)	(9,478)
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
Net decrease in cash and cash equivalents	(150,386)	(87,312)
Cash and cash equivalents at beginning of year	348,786	436,098
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Cash and cash equivalents at end of year	198,400 ৶৶৶৶৶৶৶৶৶	348,786 ৶৶৶৶৶৶৶৶৶

The notes on pages 14 to 23 form part of these financial statements.

13

William Merritt Disabled Living Centre

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2023

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Aire House, 100 Town Street, Rodley, Leeds, LS13 1HP.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project, commitment or expected costs to hit the profit and loss from fixed assets.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

14

William Merritt Disabled Living Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• legacy income is recognised when receipt is probable and entitlement is established.

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

15

William Merritt Disabled Living Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

3. Accounting policies (continued)

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvements	-	20% straight line
Fixtures and fittings	-	10% straight line
Motor vehicles	-	33% straight line
Computer equipment	-	20% straight line

Investments

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Limited by guarantee

The company is constituted as a company limited by guarantee.

5. Donations and legacies

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Donations
Donations receivable	11,132	11,132	3,256	3,256
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶

6. Charitable activities

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	£	£	£
Revenue grants	221,961	–	221,961
DETR grant	555,215	–	555,215
Driving assessment fees	160,948	–	160,948
Courses and exhibitions	53,161	–	53,161
Job retention scheme	–	–	–
Shop mobility	–	116,814	116,814
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
	991,285 ৶৶৶৶৶৶৶৶৶	116,814 ৶৶৶৶৶৶৶৶৶	1,108,099 ৶৶৶৶৶৶৶৶৶৶৶৶

16

William Merritt Disabled Living Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

6. Charitable activities (continued)

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Revenue grants	218,294	–	218,294
DETR grant	484,841	–	484,841
Driving assessment fees	89,013	–	89,013
Courses and exhibitions	43,192	–	43,192
Job retention scheme	8,644	–	8,644
Shop mobility	–	61,084	61,084
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	843,984	61,084	905,068
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

7.	Other trading activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	Fundraising events	2,479	2,479	21,175	21,175
		৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
8.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	Bank interest receivable	141	141	39	39
	National savings income bonds	785	785	58	58
	UK Gilts income	9,273	9,273	7,130	7,130
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
		10,199	10,199	7,227	7,227
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶
9.	Other income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	Gain on disposal of tangible fixed
	assets held for charity's own use	–	–	6,800	6,800
		৶৶৶৶	৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶
10.	Costs of raising funds
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	Ball running costs	8,193	8,193	16,753	16,753
		৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

17

William Merritt Disabled Living Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

11. Expenditure on charitable activities by fund type

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	£	£	£
Driving assessments fees, courses & exhibitions and
shop mobility costs	118,540	32,500	151,040
Support costs	899,423	54,373	953,796
	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
	1,017,963	86,873	1,104,836
	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Driving assessments fees, courses & exhibitions and
shop mobility costs	175,530	39,382	214,913
Support costs	766,136	39,928	806,064
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
	941,666	79,310	1,020,977
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶

12. Expenditure on charitable activities by activity type

		Activities
		undertaken		Total funds	Total fund
		directly	Support costs	2023	2022
		£	£	£	£
	Support costs	–	916,709	916,709	731,155
	Driving assessments fees, courses &
	exhibitions and shop mobility costs	151,040	–	151,040	214,913
	Governance costs	–	37,087	37,087	74,909
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
		151,040	953,796	1,104,836	1,020,977
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
13.	Other expenditure
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	Movement in market value of
	investments	43,452	43,452	19,456	19,456
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
14.	Net expenditure
	Net expenditure is stated after charging/(crediting):
				2023	2022
				£	£
	Depreciation of tangible fixed assets			23,760	61,002
	Gains on disposal of tangible fixed assets			–	(6,800)
				৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

18

William Merritt Disabled Living Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

15. Auditors remuneration

Fees payable for the audit of the financial statements

2023	2022
£	£
6,480 ৶৶৶৶৶৶৶	6,300 ৶৶৶৶৶৶৶

16. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as	The total staff costs and employee benefits for the reporting period are analysed as	follows:
	2023	2022
	£	£
Wages and salaries	600,824	513,036
Social security costs	54,843	42,367
Employer contributions to pension plans	34,950	30,465
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	690,617	585,868
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

The average head count of employees during the year was 26 (2022: 24). The average number of full-time equivalent employees during the year is analysed as follows:

	2023	2022
	No.	No.
Number of staff	26	24
	৶৶৶৶	৶৶৶৶

No employee received employee benefits of more than £60,000 during the year (2022: Nil).

17. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees in the year.

No trustee expenses have been incurred in the year.

19

William Merritt Disabled Living Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

18. Tangible fixed assets

	Land and	Fixtures and	Motor
	buildings	fittings	vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 April 2022	380,131	51,498	60,682	19,730	512,041
Additions	–	–	16,738	1,398	18,136
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
At 31 March 2023	380,131	51,498	77,420	21,128	530,177
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Depreciation
At 1 April 2022	332,095	40,889	30,351	7,647	410,982
Charge for the year	2,436	2,079	15,837	3,408	23,760
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
At 31 March 2023	334,531	42,968	46,188	11,055	434,742
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Carrying amount
At 31 March 2023	45,600	8,530	31,232	10,073	95,435
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
At 31 March 2022	48,036	10,609	30,331	12,083	101,059
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

19. Investments

	Other
	investments
	£
Cost or valuation
At 1 April 2022	277,991
Additions	72,916
Fair value movements	(43,451)
	ৄৄৄৄৄৄৄৄৄ
At 31 March 2023	307,456
	৶৶৶৶৶৶৶৶৶
Impairment
At 1 April 2022 and 31 March 2023	–
	৶৶৶৶৶৶৶৶৶
Carrying amount
At 31 March 2023	307,456
	৶৶৶৶৶৶৶৶৶
At 31 March 2022	277,991
	৶৶৶৶৶৶৶৶৶

All investments shown above are held at valuation.

The historic cost of the investments are £307,465 (2022: £277,991).

20. Debtors

	2023	2022
	£	£
Trade debtors	31,499	–
Prepayments and accrued income	35,068	39,138
Other debtors	100	–
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	66,667 ৶৶৶৶৶৶৶৶	39,138 ৶৶৶৶৶৶৶৶

20

William Merritt Disabled Living Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

21. Creditors: amounts falling due within one year

	2023	2022
	£	£
Trade creditors	4,162	–
Accruals and deferred income	34,644	114,155
Other creditors	904	–
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	39,710	114,155
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

22. Creditors: amounts falling due after more than one year

	2023	2022
	£	£
Other creditors	23,377	23,377
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

The above amount relates to grant funding received from Leeds Primary Trust to cover potential redundancy costs following the transfer of staff from the Leeds Primary Trust under TUPE rules. The grant will be repaid as and when staff leave the employment of the Charity or retire.

23. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £34,950 (2022: £30,465).

24. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
					At
		At		31	March 202
	1	April 2022	Income	Expenditure	3
		£	£	£	£
General funds		626,190	1,015,095	(1,069,608)	571,677
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
					At
		At		31	March 202
	1	April 2021	Income	Expenditure	2
		£	£	£	£
General funds		721,623 ৶৶৶৶৶৶৶৶৶	882,442 ৶৶৶৶৶৶৶৶৶	(977,875) ৶৶৶৶৶৶৶৶৶	626,190 ৶৶৶৶৶৶৶৶৶

The Property Reserve Fund was in relation to the new premises the charity occupy therefore the only reduction to this reserve is in relation to depreciation of fixed assets. This was fully reduced in the prior year.

21

William Merritt Disabled Living Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

24. Analysis of charitable funds (continued)

Restricted funds

					At
		At		31	March 202
	1	April 2022	Income	Expenditure	3
		£	£	£	£
Shop mobility		3,253	116,814	(86,873)	33,194
		৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
					At
		At		31	March 202
	1	April 2021	Income	Expenditure	2
		£	£	£	£
Shop mobility		21,479	61,084	(79,310)	3,253
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶

This restricted fund relates to a new revenue stream for the charity, a grant is received from Leeds City Council and all other income and expenditure relating to this service is to be restricted.

25. Analysis of net assets between funds

		Unrestricted	Restricted	Total Funds
		Funds	Funds	2023
		£	£	£
	Tangible fixed assets	95,435	–	95,435
	Investments	307,456	–	307,456
	Current assets	231,873	33,194	265,067
	Creditors less than 1 year	(39,710)	–	(39,710)
	Creditors greater than 1 year	(23,377)	–	(23,377)
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	Net assets	571,677	33,194	604,871
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022
		£	£	£
	Tangible fixed assets	101,059	–	101,059
	Investments	277,991	–	277,991
	Current assets	384,672	3,253	387,925
	Creditors less than 1 year	(114,155)	–	(114,155)
	Creditors greater than 1 year	(23,377)	–	(23,377)
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	Net assets	626,190	3,253	629,443
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
26.	Analysis of changes in net debt
				At
		At 1 Apr 2022	Cash flows	31 Mar 2023
		£	£	£
	Cash at bank and in hand	348,786	(150,386)	198,400
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

22

William Merritt Disabled Living Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

27. Operating lease commitments

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2023	2022
	£	£
Not later than 1 year	72,000	84,000
Later than 1 year and not later than 5 years	33,000	124,000
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	105,000 ৶৶৶৶৶৶৶৶৶	208,000 ৶৶৶৶৶৶৶৶৶

23

William Merritt Disabled Living Centre

Company Limited by Guarantee

Management Information

Year ended 31 March 2023

The following pages do not form part of the financial statements.

24

William Merritt Disabled Living Centre

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 31 March 2023

	2023	2022
	£	£
Income and endowments
Donations and legacies
Donations receivable	11,132	3,256
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
Charitable activities
Revenue grants	221,961	218,294
DETR grant	555,215	484,841
Driving assessment fees	160,948	89,013
Courses and exhibitions	53,161	43,192
Job retention scheme	–	8,644
Shop mobility	116,814	61,084
	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	1,108,099	905,068
	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Other trading activities
Fundraising events	2,479	21,175
	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Investment income
Bank interest receivable	141	39
National savings income bonds	785	58
UK Gilts income	9,273	7,130
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
	10,199	7,227
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
Other income
Gain on disposal of tangible fixed assets held for charity's own use	–	6,800
	ৄৄৄৄ	ৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total income	1,131,909 ৶৶৶৶৶৶৶৶৶৶৶৶	943,526 ৶৶৶৶৶৶৶৶৶

25

William Merritt Disabled Living Centre

Company Limited by Guarantee

Detailed Statement of Financial Activities (continued)

Year ended 31 March 2023

	2023	2022
	£	£
Expenditure
Costs of raising funds
Promotional costs	8,193	7,956
Ball running costs	–	8,797
	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	8,193	16,753
	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Expenditure on charitable activities
Wages and salaries	600,824	513,036
Employer's NIC	54,843	42,367
Pension costs	34,950	30,465
Rent	106,162	65,835
Rates and water	9,770	6,659
Light and heat	11,394	6,250
Repairs and maintenance	10,534	7,950
Insurance	11,148	10,417
Other establishment	17,572	4,642
Vehicle leasing/hire	633	144
Other motor/travel costs	3,312	3,811
Legal and professional fees	11,085	12,695
Telephone	649	–
Other office costs	25,613	12,251
Depreciation	23,760	61,002
Courses costs	31,737	25,558
Printing, postage and stationery	13,128	4,443
Office equipment and computer expenses	18,419	24,097
Driver assessment costs	72,638	149,972
	46,665	39,383
	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
	1,104,836	1,020,977
	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Other expenditure
Movement in market value of investments	43,452	19,456
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Total expenditure	1,156,481	1,057,186
	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Net expenditure	(24,572)	(113,660)
	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶

26

William Merritt Disabled Living Centre

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

Year ended 31 March 2023

	2023	2022
	£	£
Costs of raising funds
Ball running costs
Promotions and marketing	8,193	7,956
Ball costs	–	8,797
	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	8,193	16,753
	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Costs of raising funds	8,193 ৶৶৶৶৶৶৶	16,753 ৶৶৶৶৶৶৶৶

27

William Merritt Disabled Living Centre

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities (continued)

Year ended 31 March 2023

	2023	2022
	£	£
Expenditure on charitable activities
Support costs
Support costs
Wages/salaries	600,824	513,036
Employer's NIC	54,843	42,367
Pension costs	34,950	30,465
Rent	106,162	65,835
Rates & water	9,770	6,659
Light & heat	11,394	6,250
Cleaning costs	10,534	7,950
Insurance	11,148	10,417
Repairs and maintenance	17,572	4,642
Donations	633	144
Travel and subsistence	3,312	3,811
Telephone	649	–
Sundry expenses	23,371	11,039
Printing, postage and stationery	13,128	4,443
Office equipment and computer expenses	18,419	24,097
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	916,709	731,155
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Driving assessments fees, courses & exhibitions and shop mobility costs
Activities undertaken directly
Course expenses	31,737	25,558
Driving assessment costs	72,638	149,972
Shop mobility	46,665	39,383
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	151,040	214,913
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Governance costs
Audit fees	6,480	6,300
Legal and other professional fees	4,605	6,395
Bank charges	2,242	1,212
Depreciation	23,760	61,002
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	37,087	74,909
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Expenditure on charitable activities	1,104,836 ৶৶৶৶৶৶৶৶৶৶৶৶	1,020,977 ৶৶৶৶৶৶৶৶৶৶৶৶

28