REGISTERED COMPANY NUMBER: 01638939 (England and Wales)
REGISTERED CHARITY NUMBER: 513001
Report of the Trustees and
Financial Statements for the Year Ended 31 March 2024
for
William Merritt Disabled Living Centre
(A Company Limited by Guarantee)
FORD CAMPBELL FREEDMAN

William Merritt Disabled Living Centre
Contents of the Financial Statements
for the Year Ended 31 March 2024
Page
Report of the Trustees
Report of the Independent Auditors
ststement of Financial Activities
Balance Sheet
Cash Flow Statement
10
Notes to the Cash Flow Statement
11
Notes to the Financial Ststements
12

William Merritt Disabled Living Centre (Registered number: 01638939)
Report ofthe Trustees
for the Year Ended 31 March 2024
The trustees are also direcAors of the charity for the purwses of the Companies Act 2(M)6, present their report wth the
financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of
Accounting and Reporting by Chartties.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021
(effective 1 January 2019).
OWECTIVES AND ACTIVITIES
Objectives and actimtes
The company has set the followng objectives for the charity.
1. To act as an independent centre ￿ttIC￿ provKles informab.on and advi￿ on equipment for disabled people, carers and
the professionals vtho ￿rk wth them.
2. To provide an information service on how and where to get equipment.
3. To offer advice and guidan￿ from trained staff who can derrK)nstrate a wide range of equipment for daily INing.
4. To organise education and training of the practical aspects of living a disability-
The Centre incorporates the Leeds Mobility Centre providing a full assessment by therapists and Advanced Driving
Instructors of the drwing capability of those people physically or otherwse impaired. In recent years, much ￿Ork has been
done in harnessing new technology to allow a whole range of electronic swtches to be added to conventional equipment,
games and toys to enable them to be used by disabled children in their everyday environment.
STRATEGIC REPORT
Achievement and performance
Strategic report
The followng sections for achievements and Perf0rrrran￿ and financial reviewform the strategic report of the charity.
Achievements and performance
The financial year saw the return of some normalty following three years badly affected by the Covid 19 pandemic and the
national economic downturn. There was a sgnificant increase in the number of visrtor5 to the Centre for assessments and
advice, a￿hOUgh we have yet to see a retum to the levels seen before the pandemic. One ofthe disappointing developments
has been the number of last minute c2ncellations or clients not turning up for appointments at all, allowng no time in either
case for the appointments to be reallocated and resulting in a significant loss of income through the year. Despite this, the
Centre managed to meet its contract targets for all funders and managed to avoKI any cla￿aCk from the Department of
Transport contributing to an overall surplus.
Progress in performance and outcomes is generally measured by the productsn of quarterly Key Performan￿ Indicators by
the General Business Manager wh￿h are revie￿ bythe trustees in board meetings. Going forward, we shall continue wth
the development of the Mobility Service in the outreach offices in Sheffield and York, wth the intention of adding further
outreach sites in Doncaster and Scarborough during the o)ming year. Al￿ showng gtx)d gr￿h through the year has been
the secnnd Shopmobilty unit in the White Rose Centre ￿lch has significantly overtaken the performance of the Merrion
Centre unit which has been established foi a number of years. Funding for the Merrion Centre unit has now ended resulting
in its closure.
The Centre continued to be supported by a number of volunteers across a range of actNities. In general terms, the Centre's
fundamental principles remain the same and much of the (3rried out by ￿S staff by way of assessment and provision of
advice and information is free of charge to the recipienL This highlights, and is eviden￿ of, the considerable public benefit
derived from the Centre.
Page 1

William Merritt Disabled Living Centre (Registered number: 01638939)
Report ofthe Trustees
for the Year Ended 31 March 2024
STRATEGIC REPORT
Financial review
Financial position
Income- in addition to the revenue grants from our tocal 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. I n addition to a grant from the Department
of Transport of £ 614,099. assessmentfees income totalled £161,136.
Expendrture - staff costs of £710,731 conts.nued to be the main item of expenditure. Other o)sts ￿ere 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 Mobilty se[vi￿ and the provision of the
courses run from the Centre.
There was an overall operating surplus of £64,490 for the year ￿lCh is a welcome additK)n to the Centre's reserves. The
Centre remains in a strong financial position enabling Tt to continue to operate and setve the community, helped by the
continued support from our funding iK)dies WYICB. LCC 2nd Dft.
The Centre's remuneration policy is aimed at endeavouring to maintain party wth similar organisations by providing annual
salary increments wthin affordable levels and better pension provision than the legal requirements under current
government guidelines.
Reserves policy
The trustees have examined the charitys requirements for reserves in the light of the main risks to the organisation. It has
established a policy thereby the unrestsicted funds held should be a minimum of six months staff costs based on the
budgeted expenditure for the following year. The figure for staff costs for 2024125 is expected to be in the region of
£900,000. This policy wll provide time for the trustees to source new forrrts of income or reduce costs should there be a
significant and unexpected reducts'on in part of the core funding.
Results
The directorsftrustees are only permtied to use the charivs assets solely towards the promotion of the obJectNes of the
charity.
Future plans
The aims of the Centre wll focus around the core V￿rk involving the provision of information and advice on equipment and
services available to disabled people. The trustees wll continue to look at ways of strengthening the return from the core
business act￿￿leS and also seekt'ng alternative Sour￿ of income, wth the aim of adding to the reserves to ensure the
long-term continuity of the Centre. A new initiatNe has been agreed with the Department of Transport wth funding of £30K
pa over three years. The objective is to identfy a range of serV￿eS to increase client independence and reduce isolation and
loneliness for older and disabled people, pathularly for those tho are advised against driving. The project is almost through
its second year and we are looking fomBfd to a report on progress made.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by rts governing document, a deed of trust, and constitutes a limited company, limited by guarantee,
as defined by the Companies Act 2C(16.
The organisation is a charrtable cnmpany lim￿ed by guarantee. in(x)rporated on 28 May 1982 and registered as a charity on
20 August 1982. The company established under a Memorandum of A&8ociation ￿lch estsblished the objects and
powers of the Char￿able company and is governed under its Artides of Association. In the event of the company being
wound up members are required to contribute an amount not exceeding £1.
Page 2

William Merritt Disabled Living Centre (Registered number: 01638939)
Report ofthe Trustees
for the Year Ended 31 March 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
The directors of the company are also charty trustees for the purwse of charty law and under the company's Articles are
know as trustees. Under the requirements of the Mermrandum 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. Day-to-day management of the Centre is devolved to the General Business Manager tho also has
responsibilty for the line-management of the &aff.
The trustees may appoint a person is willing to act to be a trustee either to fill a vacancy or as an add￿lOnal trustee.
Appointments are made based on the skills, knowledge and experience required to ensure the charty is well governed. New
trustees are given an induction pack and spend time wth the organisation. Trustees meet monthly 2nd are expected to use
their influence in the wder community to further the aims ofthe Centre.
Risk management
The trustees have conducted 2 review of the major risks to which the charity is exposed. A risk register has been drawn up
2nd knrill be updated at least annually. Where appropriate. systems or pr￿dureS have been established to mitigate the risks
the charity faces.
REFERENCE AND ADMINISTRATIVE D￿AlLs
Registered Company number
01638939 (England and Wales)
Registered Charity number
513001
Registered office
Aire House
100 Town Street
Rodley
Leeds
LS13 1HP
Trustees
R Beverley-stevenson
D A Br￿￿ Treasurer
Professor M A Chamberlain OBE
M M Faulkner
Dr P D Ghosh
T W Mcdonnell (resigned 2411112023)
K Murray
K Preston
N M Prior
A G Pugh (appointed 411212023)
D Sutcliffe (appointed 281412023)
E Ward (appointed 411212023)
J Spencer
Auditors
Ford Campbell Freedman Limited
Chartered accountant & statutory auditor
2nd Floor
33 Park Place
Leeds
LS12RY
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The trustees (￿0 are also the directors of William Merritt Disabled Living Centre for the purposes of company law) are
responsible for preparing the Report of the Trustees and the financial statements in aC0)rdan￿ wth applicable law and
United lQngdom Accounting Standards (Untted Kingdom Generally A￿epted Ac£ounting Practice).
Page 3

William Merritt Disabled Living Centre (Registered number: 01638939)
Report ofthe Trustees
for the Year Ended 31 March 2024
STATEMENT OF TRUSTEES. RESPONSIBILITIES- continued
Company law requires the trustees to prepare financial statements for each financial year ￿lch give a true and fair view of
the state of affairs of the charitsble company and of the incoming resources and application of resources, including the
income and expenditure. of the charitable company for that perK)d. 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..
state whether applicable accounting standards have been follo￿, subject to any material departures disclosed and
explained in the financial ststements",
prepare the financial ststements on the going con￿rn basis unless it is inappropriate to presume that the charitable
company wll continue in busine&s.
The trustees are responsible for keeping proper accounting records ￿lch disclose wth reasonable accuracy at any time the
financial position of the charttable 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 charttable company and hence for takn'ng
reasonable steps for the prevention and deteth'on of fraud and other irregularities.
In so far as the trustees are aware".
there is no relevant audft information of which the charitable companys audrtors are una￿￿re.. and
the trustees have taken all steps that they ought to have taken to make themselves a￿are of any relevant audit
information and to establtsh that the auditors are avrdre of that information.
AUDITORS
The auditors, Ford Campbell Freedman Limited, wll be prowsed for re-appointment at the forthcoming Annual General
Meeting.
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors,
02112124
on............................................. and s￿ned on the board's behalf by..
DABruce jDec 2, 2024 14:52 GMT)
D A BrU￿- Trustee
Page 4

Report ofthe Independent Auditors to the Members of
William Merritt Disabled Living Centre
Opinion
We have audited the financial statements of William Merritt Disabled Lwing Centre (the 'charttable companty) for the year
ended 31 March 2024 which comprise the StaterrEnt of Financial Activities, the Balance Sheet, the Cash Flow Statement
and notes to the financial statements, including a summary of signrficant accounting policies. The financial reporting
framework that has been applied in their preparatK)n applicable law and United ￿'ngdoM Ac(L)unting Standards (United
Kingdom Generally Accepted Accounting Practice).
In our opinion the financial ststements..
gwe a true and fair view of the state of the charitable company's affaits as at 31 March 2024 and of its incoming
resources and application of resources, including its income and expenditure, for the year then ended.,
have been properly prepared in accordan￿ with Unrted Kingdom Generally Accepted Accounting Practice., and
have been prepared in accordance wth the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordan￿ wth Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our
responsibiltties under those standards are further described in the Audrtors, respon&bilities for the audit of the financial
ststements section of our report. We are independent of the charitsble company in accordance wth 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 responsibilits.es in a(x0rdan￿ ￿th these requirements_ We believe that the audit evidence
we have obtained is sufficient 2nd appropnate to provKle a basis for our opinion_
Conclusions relating to going concern
In auditing the financial ststements, we have concluded that the trustees, use of the going COn￿rn 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,
indwidually or o)Ilectively, may cast &gnificant doubt on the charitable companvs ability to C£)ntinue as a going concern for a
period of at least ￿e1ve months from ￿en the financial statements are authorised for issue.
Our responsibilities and the restx)nsibilities of the tTUStees respect to going concem are de￿rIbed in the relevant
sections of this report.
other inforniation
The trustees are responsible for the other information. The other information compnses the information included in the
Annual Report, other than the financial statements and our Retx)rt ofthe Independent Auditors thereon.
Our opinion on the financial statements does not cover the other informab.on and, except to the extent otherwse explicitly
stated in our report, we do not express any form of assurance cxjnclusion thereon.
In connection wth our audtt of the financial statements, our responsibilty is to read the other information and, in doing so,
consider whether the other information is materially In￿nsIStent wth the financial statements or our kno￿edge obtained in
the audit or otherwse appears to be materially misstated. If 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, conclude that there is a material misstatement of this other
information. are required to report that fact. We have nothing to report in thks regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the ￿rk undertaken in the (x)urse ofthe audit
the information given in the Report of the Trustees for the financial year for ￿lch the financial statements are prepared is
consistent wth the financial statements., and
the Report of the Trustees has been prepared in a￿OrdanCe wth applicable legal requirements.
Page 5

Report ofthe Independent Auditors to the Members of
William Merritt Disabled Living Centre
Matters on which we are required to report by exception
In the light of the kno￿edge and understanding of the charitable company and its environment obtained in the course of the
audit, have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters ￿ere the Companies Ao* 20(￿ requires us to report to you if,
in our opinion".
adequate accounting records have not been kept or retums adequate for our audrt have not been receNed from branches
not visited by us., or
the financial statements are not in agreement V*ith the accounting records and retums,. or
rtain disclosures of trustees, remuneration specrfied by law are not made., or
e have not receNed all the information and explanats'ons require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of Trustees, ResFJ)nsibilities, the trustees (tho are also the directors of the
charitable company for the purposes of company la￿ are responsible for the preparation of the financial statements and for
being satisfied that they give a true and fair VEW, and for such internal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement. thether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable cxjmpany's ability to o)ntinue
as a going concern, disclosing, as applicable. matters related to going concern and Ltsing 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
Our objectwes are to obtain reasonable assurance about ￿ether the financial statements as a ￿ole are free from material
misstatement, thether due to fraud or error, and to issue a Rewrt 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 accordan￿ with ISAS
(UK) wll aWdyS detect a material misstatement ￿en it exists. Misstatements can arise from fraud or error and are
considered material rf, indNidually or in the aggregate, they could reasonably be expected to influence the economic
decisions of users taken on the basis of these financial statement&
Irregularrties, including fraud, are instances of non-compliance laws and regulations. We design prO(￿dureS in line wth
our responsibil￿les, outlined above, to detect material misstatements in respect of irregtjlarities, including fraud. The extent
to which our procedures are capable of detecting irregularities, including fraud is detailed below.
While planning our audtt, 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 wth specrfic law5 and regulations. The same has
been done in respect of any instances of fraud or irregularities. The responses re￿1Ve￿ have been communicated wth 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 irregularkn'es reported to the us.
While planning our audit the engagement partner selected appropriately trained staff to be engaged in the audrt and the
team are allocated based on their competence and capabilities.
The audit work undertaken is a substantive w)rk ba￿d audit approach, reviewing to source documentstion where
appropriate and includes a review and w2lkthrough of the systems vthich management have put in place. These tests are
directional. Therefore, they are designed in a to maximise audit effectwene&8 2nd the possible identification of any
material fraud, irregularities, or instances of systems and prC￿edUre breaches. Our testing did not identify any issues that
requires any additional reporting.
These tests and other areas of our audf( work are designed to enhan￿ our ability to detect cases of material fraud and
certain irregulartties. It should be noted that our audlt is (3rried out using a material based approach and therefore does not
test every transaction, as such, it ￿)Uld not detect all instances of irregularities and specifically fraud which is inherently
more difficult to detect.
A further description of our responsibiltties for the audit of the financial statements is located on the Financial Reporting
Council's website at ￿.frC.0rg. uklauditorsresponsibilities. This description forms part of our Report of the Independent
Audttors.
Page 6

Report ofthe Independent Auditors to the Members of
William Merritt Disabled Living Centre
Use of our report
This report is made solely to the charitable companvs members, as a body, in accordance ￿th Chapter 3 of Part 16 of the
Companies Act 2006. Our audrt V￿rk has been undertaken so that we might state to the charitable companvs members
those matters we are required to state to them in an audrtors, report and for no other purpose. To the fullest extent permitted
by law, we do not a(Lept or assume responsibilty to anyone other than the charilable company and the charitable
ompanvs rTEmbers as a body. for our audit w)rK forthis rew)rt. or for the opinions we have formed.
Dale Coleman (Dec 2, 2024 15:08 GMT)
Dale Coleman FCA (Senior Statutory Audttor)
for and on behalf of Ford Campbell Freedman Limited
Chartered awountant & statutory auditor
2nd Floor
33 Park Place
Leeds
LS1 2RY
02112124
Date".
Page 7

William Merritt Disabled Living Centre
Statement of Financial Activities
for the Year Ended 31 March 2024
2024
Total
funds
2023
Total
funds
Unrestricted Restricted
fund
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
16.486
16.486
11,132
Charitsble activities
Direct charitable actr4tties
Driving assesments fees. courses & exhibitK)ns
and shop mobility costs
1.088.548
94,357
1.182,905
1,108,099
19.584
19,584
Other trading activities
Investment income
2,479
10,199
13.520
13,520
Total
1,138.138
94,357
1,232,495
1,131,909
EXPENDITURE ON
Raising funds
14.322
14.406
8,193
Charitable activities
Direct charrf(able actNtties
Driving assesments fees. courses & exhibrttons
and shop mobility costs
940,053
99,424
1,039,477
953,796
104.149
104.149
151,040
Total
1.058.524
99,508
1.158.032
1,113,029
Net gain￿{losses) on investments
(9.974)
[9.974)
(43,452)
NET INCOMEI(EXPENDITURE)
(5.151)
64.489
(24,572)
RECONCILIATION OF FUNDS
Total funds brought foward
571,677
33,194
604,871
629,443
TOTAL FUNDS CARRIED FORWARD
641.317
28,043
669.360
604,871
The notes form part of these financial statements
Page 8

William Merritt Disabled Living Centre (Registered number: 01638939)
Balance Sheet
31 March 2024
2024
Total
funds
2023
Total
funds
Unrestricted Restricted
fund
fund
Notes
FIXED ASSErs
Tangible assets
Investments
13
14
102,054
297,482
102,054
297,482
95,435
307,456
399,536
399,536
402,891
CURRENT ASSETS
Debtors
Cash at bank
15
82.380
229.514
82,380
257,557
66,667
198,400
28,043
311.894
28,043
339,937
265,067
CREDITORS
Amounts falling due wthin one year
{46.736)
(46.736)
[39,710)
NET CURRENT ASSETS
265.158
28,043
293.201
225,357
TOTAL ASSETS LESS CURRENT LIABILITIES
664.694
28.043
692.737
628,248
CREDITORS
Amounts falling due after more than one year
17
(23.377)
(23.377)
(23,377)
NET ASSETS
641,317
28,043
669,360
604,871
FUNDS
Unrestricted funds
Restricted funds
19
641,317
28,043
571,677
33,194
TOTAL FUNDS
669,360
604,871
02112124
The financial statements were approved by the Board of Trustees and authorised for issue on
and were signed on its behalf by".
D4Eruce IDec 2. £C24 14:52 GMT)
D A BrucE- Trustee
The notes form part of these financial statements
Page 9

William Merritt Disabled Living Centre
Cash Flow Statement
for the Year Ended 31 March 2024
2024
2023
Notes
Cash flows from operating activities
Cash generated from operatK)ns
80,011
[69,533)
Net cash provided byl(used in) operating actNrties
80,011
[69,533)
Cash flows from investing activities
Purchase of tangible fiKed assets
Purchase of fixed asset investments
Sale of tsngible fExed assets
Interest received
(39,150)
118,136)
(72,916)
4,776
13,520
10,199
Net cash used in investing actwtties
(20,854)
(80,853)
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
59,157
(150,386)
198,400
348,786
Cash and cash equivalents at the end of
the reporting period
257,557
1g8,400
The notes form part of these financial statements
Page 10

William Merritt Disabled Living Centre
Notes to the Cash Flow Statement
for the Year Ended 31 March 2024
RECONCILIATION OF NET INCOMEI{EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
2024
2023
Net incomel{expenditure) for the reporting period (as per the Statement
of Financial Activities)
Adjustments for:
Depreciation charges
Losses on investments
Proftt on disposal of fixed assets
I nterest recewed
Increa* in debtors
I ncreasel(decrease) in creditors
64.489
(24,572)
31,421
9.974
{3,666)
(13.520)
{15,713)
7.026
23,760
43,452
(10,199)
(27,529)
[74,445)
Net cash provided byl(used in) operations
80,011
169,533)
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.23
Cash flow
At 31.3.24
Net cash
Cash at bank
198,400
59.157
257,557
198,400
59,157
257,557
Total
198,400
59.157
257,557
The notes form part of these financial statements
Page11

William Merritt Disabled Living Centre
Notes to the Financial Statements
for the Year Ended 31 March 2024
GENERAL INFORMATION
The Charity is a public benefit entity and a prNate company limlted 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 1 HP.
The presentation currency of the financi21 statements is the Pound &erling (£)-
statement of compliance
These financial statements have been prepared in compliance wth FRS 102, The Financial Reporting Standard
applicable in the UK and the Republic of Ireland.. the Statement of Recx)mmended Practice applicable to charities
preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of
I reland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial ststements of the Char￿able company. ￿lCh is a public benefit entity under FRS 102, have been
prepared in accordance with the Charrties SORP (FRS 102) 'A(￿oUntIng and ReportJ"ng by Ch2rrties.' Statement of
Recommended Practice applicable to charfties preparing their a(xounts in acxordance wth 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 aPpI￿able in the UK and Republic of Ireland, and the Companies
Act 2006. The financial statements have been prepared under the hiStOr￿al cost convention, with the ex￿ptIOn of
investments ￿lch are included at market value, as modrfied by the revaluation of ￿rtain assets.
Going concern
There are no material uncertainties a￿Utthe charitys abilty to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make JLtdgernents, estimates and assumptions
that affect the amounts reported. These estimates and judgements are continually reviewed and are based on
experience and other factors, including eXpectat￿nS of future events that are believed to be reasonable under the
Circumstan￿5.
Income
All incoming resources are included in the statement of financial actNrties then entitlement has passed to the
charty,. it is probable that the economtc benefrts associated wth the tranSact￿n wll flow to the charity and the
amount can be reliably measured. The followng specific policies are applied to particular categories of In￿me..
income from donations or grants is recognised when there is evKlerice of entitlement to the gift, receipt is probable
and rts amount can be measured reliably_
legacy income is recognised when le￿ipt is probable and entitlement is established.
income from donated gcods is measured at the fair value of the goods unless this is impractical to measure
reliably, in which case the value is derNed from the cost to the donor or the estimated resale value. Donated facilities
and services are recognised in the accounts wknen received if the value o3n be reliably measured. No amounts are
included for the contributK)n of general volunteers.
In￿Me from contracts for the supply of services is recognised wth 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 vthich case rt may be regarded as restricted.
Expenditure
Expenditure is reo)gnised on an accruals basis as a liabilty is incurred. Expenditure includes any VAT ￿lch cannot
be fully recovered, and is classified under headings of the statement of financial activities to thich it relates..
Page 12
continued...

William Merritt Disabled Living Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES- continued
Expenditure
expenditure on raising funds includes the costs of all fundraising actwth-es, events, non-charrtable trading activities,
and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charty in undertaking activities that further its
charitable aims for the benefit of its beneficiaries, including those support ￿5t5 and costs relating to the governance
of the charty apportioned to charitable actwities.
other expenditure includes all expenditure that is nerther related to raising funds for the charity nor part of rts
expendrture on charrtable actwrties.
All costs are allocated to expenditure categories reflecting the use of the resour￿. Direct costs attributable to a
single activity are allocated directly to that activity. Shared costs are appoth'oned btheen the activities they
contribute to on a reasonable, Justifi'able and consistent basis.
Tangible fixed assets
Tangible assets are initially recorded at Cost, and subsequently stated at cost less any accumulated depreciation
and impairment losses.
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 follow5".
Leasehold improvernents
Fixtures and ftttings
Motor vehicles
Computer equipment
20% straight line
10% straight line
33% straight line
20% straight line
Investments
Listed investments are measured at fair value ￿1th changes in fair value being recogni5ed in profit or loss
Fund accounting
Unrestricted funds can be used in accordan￿ with the tharitable objec*ives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes wthin the objects of the charity. Restrictions
arise when specified by the donor or Nthen funds are raised for part￿Ular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Defined contribution plans
Contributions to defined contribution plans are re(Jwnised as an expense in the period in ￿lch the related service is
provided. Prepaid o)ntributions are recognised as an asset to the extent that the prepayment wll lead to a reduction
in future payments or a cash fefund.
Page 13
continued...

William Merritt Disabled Living Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
DONATIONS AND LEGACIES
2024
2023
Donations
16.486
11,132
OTHER TRADING ACTIVITIES
2024
2023
Fundraising events
2,479
INVESTMENT INCOME
2024
2023
Deposit account interest
National savings income bonds
UK Gilts income
573
1.991
10,956
141
785
9,273
13,520
10,199
INCOME FROM CHARITABLE ACTIVITIES
2024
2023
ActNty
Direct charitable actNities
Direct charrtable actwrties
Direct charrtable actriities
Direct charrtable actwrties
Direct charrtable actNities
Driving assesments fees. courses &
exhibrtions and shop mobilty costs
Revenue grants
DEtR grant
Driving assessment fees
Courses and exhibitions
Shop mobilty
224,857
614.099
161,136
48.096
134,717
221,961
555,215
160,948
53,161
116,814
D￿R grant
19.584
1.202.489
1,108,099
RAISING FUNDS
Raising donations and legacies
2024
2023
Promotions and marketing
14,406
8,193
Page 14
continued...

William Merritt Disabled Living Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 9)
Direct
Costs
Totals
Direct charitable actiVFties
Driving assesments fees, courses &
exhibitions and shop r￿bilIty costs
27.899
1.011.578
1,039,477
104,149
104,149
132,048
1.011,578
1,143,626
SUPPORT COSTS
Governance
costs
Management
Totals
Direct charitable activrties
962,677
48.901
1.011,578
10.
INCOMEI(EXPENDITURE)
Net incomel(expenditure) is stated after chargingl(crediting)'.
2024
2023
Auditors, remuneration
Depreciation - owned assets
Surplus on disposal of frKed assets
9.630
31,421
{3.666)
6,480
23,760
TRUSTEES. REMUNERATION AND BENEFITS
There vEre no trustees. remuneration or other benefits for the year ended 31 March 2024 nor for the year ended
31 March 2023.
Trustees, expenses
There were no trustees. expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
12.
STAFF COSTS
2024
2023
Wages and salaries
Social security costs
Other pension costs
622.170
53,440
35.121
600,824
54,843
34,950
710.731
690,617
The average monthly number of empk)yees during the year was as folk)w5."
2024
26
2023
26
Number of staff
No employees re￿1ved emoluments in excess of £60,OQKJ.
Page 15
continued...

William Merritt Disabled Living Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
13.
TANGIBLE FIXED ASs￿s
Fixtures
and
fittings
Long
leasehold
Motor
vehicles
Computer
equipment
Totals
COST
At 1 April 2023
Additions
Disposals
380.131
51.498
TT,420
39,150
(7,700)
21.128
530,177
39,150
(7,700)
At 31 March 2024
380,131
51,498
108,870
21,128
561,627
DEPRECIATION
At 1 April 2023
Charge for year
Eliminated on disposal
334,531
2.280
42.968
2.079
46,188
23,914
(6,590)
11.055
3.148
434,742
31,421
(6,590)
At 31 March 2024
336,811
45,047
63,512
14,203
459,573
NEf BOOK VALUE
At 31 March 2024
43,320
6.451
45,358
6.925
102,054
At 31 March 2023
45,600
8,530
31,232
10,073
95,435
14.
FIXED ASSET INVESTMENTS
Listed
investments
MARKET VALUE
At 1 April 2023
Revaluations
307,456
(9,974)
At 31 March 2024
297,482
NEf BOOK VALUE
At 31 March 2024
297,482
At 31 March 2023
307,456
There were no investment 2&8ets outside the UK.
Cost or valuation at 31 March 2024 is represented by..
Listed
investments
Valuation in 2024
297,482
There were no investment 2&8ets outside the UK.
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continued...

William Merritt Disabled Living Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
15.
DEBTORS: AMOUNTS FALLING DUEWITHIN ONE YEAR
2024
2023
Trade debtors
Other debtors
Prepayments and accrued income
45.846
174
36.360
31,499
100
35,068
82.380
66,667
16.
CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Other creditors
Accruals and deferred in(L)me
8.427
6,429
31.880
4,162
904
34,644
46.736
39,710
17.
CREDITORS.. AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024
2023
Other creditors
23.377
23,377
18.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follow5..
2024
2023
wrthin one year
Be￿een one and five years
48.000
72,000
33,000
48,000
105,000
19.
MOVEMENT IN FUNDS
Net
movement
in funds
At 1.4.23
At 31.3.24
Unrestricted funds
General fund
571,677
69,640
641,317
Restricted funds
Shop Mobility
33,194
{5.151)
28,043
TOTAL FUNDS
604,871
64.489
669,360
Page 17
continued...

William Merritt Disabled Living Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
19.
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follow5..
Incoming Resources
resources
expended
Gains and Movement
losses
in funds
Unrestricted funds
General fund
1.138.138
(1.058,524)
(9.974)
69,640
Restricted funds
Shop Mobility
94,357
(99,508)
{5,151)
TOTAL FUNDS
1.232.495
(1.158,032)
{9.974)
64,489
Comparntives for movement in funds
Net
movement
in funds
At 1.4.22
At 31.3.23
Unrestricted funds
General fund
626.190
(54,513)
571,677
Restricted funds
Shop Mobility
3,253
29,941
33,194
TOTAL FUNDS
629,443
(24,572)
604,871
Comparative net movement in funds. included in the above are as follow5".
Incoming Resources
resources
expended
Gains and Movement
losses
in funds
Unrestricted funds
General fund
1,015,095
(1,026,156)
(43,452)
(54,513)
Restricted funds
Shop Mobility
116,814
(86,873)
29,941
TOTAL FUNDS
1,131,909
(1,113.029)
(43,452)
124,572)
Restricted fund
This restricted fund relates to a new revenue stream for the charity, a grant is receivable from Leeds Cty Council
and all other income and expendrture relating to this service is to be restricted.
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continued...

William Merritt Disabled Living Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
20.
EMPLOYEE BENEFIT OBLIGATIONS
The amount recognised in income or expenditure as an expense in rela￿n to defined contribution plans
£35,121 (2023. £34,950).
21.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
Page 19