## **Barrow District Disability Association**
## **Independent Examiner’s Report to the Trustees of Barrow District Disability Association**
I report on the accounts of the Trust for the year ended 31 March 2023, which are set out on page 2.
## **Respective Responsibilities of Trustees and Examiner**
As the charity’s Trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144(2) of the Charities Act 2011 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 145(5)(b) of the Act, whether particular matters have come to my attention.
## **Basis of Independent Examiners Report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanation form you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently, I do not express an audit opinion on the view given by the accounts.
## **Independent Examiners Statement**
In Connection with my examination, no matter has come to my attention:
1. Which gives me reasonable cause to believe that in any material respect the requirements
- To keep accounting records in accordance with section 130 of the Act; and
- To prepare accounts which agree with the accounting records and to comply with
- the accounting requirements of the Act have not been met, or
2. To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
………………………………………………..
**Mrs L Piechura** TI Accountancy Ltd
74 Duke Street Barrow in Furness Cumbria LA14 1RX
## **Barrow and District Disability Association**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 MARCH 2023**
The Trustees present their report and the financial statements of the Trust for the year ended 31 March 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the Trust.
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Trust’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities applicable in the UK and Republic of Ireland.
## **Structure Governance and Management**
## **Trustees of the Charity**
The directors of the charitable company are its trustees for the purposes of charity law.
The trustees oversee the running of the charity. The Honorary Chief Officer, Margaret Burrow, is responsible for operational management and the execution of the Board’s strategic plan and is assisted and supported by the operational team. Day to day service delivery is delegated to a team of staff and volunteers.
There are no connected charities or branches. Transactions with trustees and related parties are disclosed in the notes to the accounts.
The Trustees have had due regard to the guidance published by the Charity Commission on Public Benefit.
Recruitment and Appointment of the Management Committee
Existing Trustees/Directors as members of the organisation invite potential trustees to serve on the board.
Trustees are invited based on the skills required for the role and to fill any skills gap. A potential trustee will complete an application and meet with the Chair and Honorary Chief Officer to discuss the role and their suitability. They
will be proposed and seconded at a trustee meeting by existing trustees and these appointments are officially confirmed at the AGM. Once appointed induction procedures are undertaken
None of the Trustees have any beneficial interest in the company.
## **Risk Management**
The trustees have assessed the major risks to which the charity is exposed and are satisfied that adequate systems are in place to mitigate any exposure to the major risks.
## **Objectives and Activities**
The charity's objects are to promote and enhance the welfare of individuals with disabilities, and is dedicated to supporting, advancing and promoting the interests of those who experience disability, their families, carers and supporters
## Activities
Barrow and District Disability Association offers: -
- Disability Centre and Cafe
- Disablement Advice and Benefits service
- Disability Advice, information and signposting
- Adult Education and Learning
- Assess Services
- Groups and activities
- Volunteering
The staff and volunteer team deliver a range of services from our communitybased centre, with the overall aim of improving people's lives.
As well as providing a range of services, we also offer advice, information and a signposting service to the general public. We are active in local community networks and work in partnership with other local organisations to ensure disability issues are considered and represented throughout our community
## **Financial Review**
Our accounting arrangements continue to be overseen by TI Financial Services. Despite maintaining a satisfactory financial position this year, we, like many other charities, have encountered difficulties in securing funds and addressing the increasing core costs associated with service delivery. The need for a consistent reassessment of our funding sources and expenditures is evident. The Board of Trustees and the Honorary Chief Officer remain dedicated to the ongoing effort of enhancing and diversifying our funding streams, recognising the shared challenges faced by fellow charities in the sector.
Accurate record-keeping and timely submission of reports to funders have been upheld. Salary reviews have been conducted, with a commitment from the trustees to make this an annual practice. Salaries will be determined at the beginning of each financial year, considering available funding and pay rates.
Our strategy includes the growth of unrestricted income streams through donations and events. Building strong relationships with local donors and fundraisers is a concurrent objective. Additionally, we are actively exploring online opportunities through the ongoing website development together with social media platforms to further enhance our outreach and fundraising efforts.
The Board is dedicated to navigating these financial challenges and ensuring the organisation's continued success.
## **Achievements and Performance**
Barrow and District Disability Association is satisfied that it has met all its contractual requirements for the year ending 2023. We have continued to monitor the health and social care benefits arena and continued the process of developing our services in line with national agendas and our effective networking and partnerships have placed us in a stronger position
We have continued to place significant focus on our community engagement, and frontline services to strengthen our relationships with our local community and potential funders whilst raising awareness, this is an area for growth in the coming year, pending the challenges following Covid-19 variants, and the impact of rising costs resulting from the ‘Cost of Living Crisis”
As we navigate into 2023/24, and continue our recovery beyond the pandemic, our organisation is confronted with ongoing challenges in both our finances and services, mirroring the broader issues faced by charities. The slow rebuilding
and recovery from the global pandemic is compounded by the cost effects of the "Cost of Living Crisis."
We have observed a modest increase in community donations. As we strategically plan community events and fundraisers, there is a recognition of the need to adapt and explore the expansion of online giving and the use of digital opportunities.
In response to these dynamics, we are actively involved in the ongoing development of a new website. This redesign has taken time to achieve, it aims to enhance our online presence and facilitate seamless engagement with potential donors. The strategic emphasis on online giving aligns with our commitment to harnessing digital platforms for fundraising, allowing us to navigate the challenges presented by the current economic climate effectively.
As we continue to evolve in this ever-changing landscape, we are dedicated to leveraging technology and community engagement
Our café has been challenging and it is taking time to rebuild in customers base and in volunteers returning. We have also experienced reduced availability of volunteers able to help, and this has led to reduced opening hours and as such reduced income.
While acknowledging the challenges in the funding environment for 2023/2024 and beyond, we are optimistic that funders and commissioners will recognise the evolving landscape. We trust that this recognition will be reflected in the funding opportunities available to us. The Board of Trustees, in a positive light, has thoroughly examined the needs and challenges faced by the charity in both the short and medium term. This evaluation, coupled with relevant financial forecasts, has led to the development of a strategic plan to proactively address and meet those needs. Our commitment to navigating these challenges positions us to adapt and thrive in the evolving funding landscape.
Therefore, we report on what has been achieved during the year ending on 31"March 2023 as follows:
## **The Cafe, Centre & Room Hires** :
The cafe has reopened with reduced hours to reflect the current position. We continued to monitor the situation closely. The café has suffered in generating income due to the recovery following the pandemic. Volunteer recruitment for the café is a challenge and this is a focus for the coming year. A Warm Hub service gave community members the opportunity to have a hot drink and soup
## **Computer Project:**
The Computer courses delivery, place a strong emphasis on imparting practical skills applicable to daily life. These courses specifically aim to empower individuals with the skills needed to navigate the digital environment effectively. The curriculum includes topics such as spreadsheets, email management, online shopping, Facetime, online meetings, and social activities.
While the uptake has been slower compared to pre-pandemic levels, our commitment to this area remains steadfast. We are optimistic that the introduction of a new and improved offering in the coming year will create greater opportunities for engagement. The focus on relevant and practical digital skills underscores our dedication to empowering individuals to confidently interact with the digital landscape.
## **Short Courses** :
Our short courses have continued, in their popularity among our learners. Participants have engaged in diverse topics, ranging from introductory pencil drawing to more advanced techniques, including watercolors, mixed media, and dressmaking for both beginners and those with more experience.
Feedback from our learners emphasises their appreciation for these courses and the valuable time spent together. This sense of connection is particularly significant following the isolation imposed by the pandemic-induced lockdown. The courses have not only provided creative outlets but also fostered a sense of community and shared learning experiences, contributing positively to our learners' well-being.
## **Disablement Advice & Benefits Service (DABS)**
We have seen a significant rise in claimants coming through to our service due to the pandemic, however, we have also seen the numbers of failed assessments rising. This is due to the Government Restrictions whereby Assessments for Disability Benefits are being carried out on-line resulting in greater numbers of clients failing these assessments, and therefore having essential benefits withdrawn. Our support in Appeals Advocacy is also in greater need than ever before.
Our Disability Advice and Benefits Service provides support through:
- Application process, advice and support given in completing forms
- Assessment – we guide the client through the assessment criteria for personal independence payments,(PIP) and other benefits and liaise with Department of Work and Pensions (DWP) on their behalf
- Support clients through the support Information requirements and gathering medical information process. Our clients need support to obtain their own evidence to support their assessment.
- Support through Manadatory reconsiderations
- Appeals, support cleints through the tribunal panel, attending and acting as advocate.
- Our clients cases are complex and complicated, the benefits criteria is unrealistic for severely disabled people with longstanding physical and mental conditions to navigate alone. Our service is essential to support, correct and ensure benefits are reinstated to those that are entitle to claim them.
- We have a track record of winning 95% of our cases at appeal, at court for tribunals or through mandatory reconsiderations.
To date, assessing all the year ones only, of successful awards which can be valid for as long as ten years, this team have brought back into the local economy almost £20,000,000 which is remarkable, and it has had a massive positive impact on disabled people, their carers families and the wider local economy
## **Fundraising:**
Our team of fundraisers have been trying wherever possible to hold sales of work, sell raffle tickets, tombola’s, to help bring in much needed income into the organisation.
## **Christmas Community Initiative**
Our BDDA team and our fundraisers successfully held a Christmas Grotto for children and families in our Centre. This traditional annual event provided 300 children from the community the opportunity to see Father Christmas and receive a gift in a safe environment. Whilst raising funds and community spirit.
## **Mary Robinson Building Project** :
Fundraising for this expansion project has been slower following the pandemic however, is progressing and the plans are continuing to develop the building that adjoins our centre to create a dedicated assessable Disablement Advice & Benefits Service area. This will enable our present DABS to develop further
the much-needed services they deliver to the disabled people, carers, and families. Fundraising for this will continue in the coming financial year.
## **Volunteering:**
We took part in Phase 1 of the Know your Neighbourhood Fund programme.
This Government Funded initiative was managed by Cumbria Community Foundation in collaboration with The National Lottery Community Fund, Arts Council England, and The National Lottery Heritage Fund. This initiative aims to reduce social isolation through volunteering.
This funding is dedicated to supporting initiatives that will not only increase volunteer engagement but also address issues related to loneliness. Our initial pilot gave us the opportunity to focus on developing our offer and plan social activities for delivery in phase two.
Furthermore, in our commitment to the continuity and growth of our services for disabled individuals, their families, and caregivers, we actively seek funding opportunities to address their ongoing needs. Simultaneously, we recognise the importance of enhancing accessibility and support through our online presence. By further developing our website and creating avenues for online giving, we aim to broaden our reach and impact.
Acknowledging the diverse needs of those accessing our services, we are dedicated to a responsive and personalised approach that meets the unique requirements of our clients. Expanding our volunteer base and social activities is a key focus, where recruitment, training, and ongoing support are provided to maximise personal and skill development opportunities for our service users and volunteers.
Our commitment to the community extends to the expansion plan, particularly with the new build project. We strive to continuously evolve our services to meet the dynamic demands of our community. This involves continuing collaborating with local networks, ensuring that our developments are directed towards maximising overall benefits and effectiveness.
Approved by order of the board of trustees on 31st March 2023 and signed on its behalf by:
## _Margaret Burrow_
Mrs Margaret Burrow MBE, Hon. Chief Executive Officer (and Hon Secretary), on behalf of the Executive Committee of the Barrow and District Disability Association.
## **Income and Expenditure Account Barrow District Disability Association For The Period Ending: 31/03/2023**
|**Notes**
**Income From**
**1**
Donations & legacies
Charitable activities
Investments
Other
**Total**
**Expenditure on**
**2**
Raising funds
Charitable expenses
**Total**
**Net movement in**
**funds**
**Transfers between**
**funds**
**Fund balances at 1**
**April 2022**
**Fund balances at 31**
**March 2023**|**Unrestricted**
**funds**
**2023**
**Restricted**
**funds**
**2023**
**Total 2023**
**Unrestricted**
**funds**
**2022**
**Restricted**
**funds**
**2022**
**Total**
**2022**
**£**
**£**
**£**
**£**
**£**
**£**
1264
15030
16294
4,093
15,377
19,470
18613
69290
87903
14,483
100,765
115,248
1695
0
1695
722
0
722
0
0
0
0
0
0|
|---|---|
||**21572**
**84320**
**105892**
**19,298**
**116,142**
**135,440**|
||0
0
0
0
0
0
36888
112844
149732
34,648
107,662
142,310|
||**36888**
**112844**
**149732**
**34,648**
**107,662**
**142,310**|
||-15316
-28524
-43840
-15,350
8,480
-6,870
65635
-65635
0
0
0
0
-11,184
299,147
287,963
4,166
290,667
294,833|
||**39135**
**204988**
**244123**
**-11,184**
**299,147**
**287,963**|
## **Balance Sheet Barrow District Disability Association For The Period Ending: 31/03/2023**
|**Notes**
**Fixed Assets**
Tangible assets
**4**
**Total**
**Current Assets**
Debtors
**5**
Investments
**6**
Cash in bank and in
hand
**7**
**Total**
**Creditors**
One year
**8**
**Total**
**Net Current Assets**
**Total assets less**
**current liabilities**
**Funds of the charity**
Restricted funds
**9**
Unrestricted funds
**Total**|**Unrestricted**
**funds**
**2023**
**Restricted**
**funds**
**2023**
**Total**
**2023**
**Unrestricted**
**funds**
**2022**
**Restricted**
**funds**
**2022**
**Total**
**2022**
**£**
**£**
**£**
**£**
**£**
**£**
-
265,865
265,865
-
277,347
277,347|
|---|---|
||**0**
**265,865**
**265,865**
**0**
**277,347**
**277,347**|
||1,513
0
1513
1,815
900
2,715
-
171,559
171559
-
170,243
170,243
37,622
38,819
76441
-12,999
133,362
120,363|
||**39135**
**210378**
**249513**
**-11,184**
**304,505**
**293,321**|
||-
5,390
5390
0
5358
5,358|
||**0**
**5390**
**5390**
**0**
**5,358**
**5,358**|
||39135
204988
244123
-11,184
299,147
287,963|
||**39135**
**470853**
**509988**
**-11184**
**576494**
**565310**|
||-
470853
470853
-
576494
576494
39135
-
39135
-11184
-
-11184|
||**39135**
**470853**
**509988**
**-11184**
**576494**
**565310**|
## **Analysis of Income Barrow District Disability Association For The Period Ending: 31/03/2023**
|**Donations & legacies**
Donations & gifts
Legacies
**Total**
**Charitable activities**
Acorn Mobility
Barrow Borough Council
Cumbria Community Foundation
Cumbria County Council
Sir John Fisher
Postcode Neighbourhood Trust
Café
Other
**Total**
**Investments**
Interest income
**Total**
**Other**
**Total**
**Total Income**|**Unrestricted**
**funds**
**2023**
**Restricted**
**funds**
**2023**
**Total**
**2023**
**Unrestricted**
**funds**
**2022**
**Restricted**
**funds**
**2022**
**Total**
**2022**
**£**
**£**
**£**
**£**
**£**
**£**
1,264
15,030
16294
4,093
15,377
19,470
0
0
0
-
-
0|
|---|---|
||**1264**
**15030**
**16294**
**4,093**
**15,377**
**19,470**|
||5180
0
5180
1124
0
1,124
3,000
14,660
17660
8,000
14,660
22,660
0
19,380
19380
0
13,630
13,630
2600
0
2600
0
16,185
16,185
0
30,000
30000
-
30,000
30,000
0
0
0
-
20,000
20,000
7,833
0
7833
5,359
-
5,359
0
5,250
5250
0
6,290
6,290|
||**18613**
**69290**
**87903**
**14483**
**100765**
**115248**|
||1695
-
1695
722
-
722|
||**1695**
**0**
**1695**
**722**
**0**
**722**|
||-
-
0
-
-
0|
||**0**
**0**
**0**
**0**
**0**
**0**|
|||
||**21,572**
**84,320**
**105,892**
**19,298**
**116,142**
**135,440**|
## **Analysis of Expenditure Barrow District Disability Association For The Period Ending: 31/03/2023**
|**Raising funds**
Staging fund raisers
**Total**
**Charitable activities**
Wages
Social Security
Pensions
Occupancy
Tutors
Consultant Development Officer
Stationery
Vehicle
Café
Running Activites
Travel
Computer
Repairs and Renewals
Accountancy
Insurance
Asset Additions & Disposals
Other
**Total**
**Total Expenditure**|**Unrestricted**
**funds**
**2023**
**Restricted**
**funds**
**2023**
**Total**
**2023**
**Unrestricted**
**funds**
**2022**
**Restricted**
**funds**
**2022**
**Total**
**2022**
**£**
**£**
**£**
**£**
**£**
**£**
-
-
0
-
-
0|
|---|---|
||**0**
**0**
**0**
**0**
**0**
**0**|
||4,563
81,598
86161
4,012
77,644
81,656
0
1,569
1569
-
1,886
1,886
0
3,723
3723
8
3,697
3,705
10,319
0
10319
7,564
30
7,594
835
6,639
7474
2603
3,620
6,223
0
16,806
16806
0
16,280
16,280
1,533
234
1767
1,700
100
1,800
1441
0
1441
543
0
543
2,748
0
2748
2,170
0
2,170
189
1373
1562
0
2,928
2,928
2,331
98
2429
2,040
406
2,446
3,050
803
3853
3,592
809
4,401
2,494
0
2494
2,932
154
3,086
2,693
0
2693
2,753
-
2,753
4,459
0
4459
4,444
-
4,444
0
0
0
-
0
0
233
0
233
287
108
395|
||**36,888**
**112844**
**149732**
**34648**
**107662**
**142,310**|
|||
||**36,888**
**112,844**
**149,732**
**34,648**
**107,662**
**142,310**|
## **Employees Barrow District Disability Association For The Period Ending: 31/03/2023**
|**Number of employees**
Charitable activites
**Total**
**Employment Costs**
Wages and salaries
Social security costs
Pension costs
**Total**|**2023**
5
**5**
**2023**
**£**
86161
1569
3723
**91453**|**2022**
5|
|---|---|---|
|||**5**|
|||**2022**
**£**
81,656
1,886
3,705|
|||**87,247**|
There were no employees whose annual remuneration was £60,000 or more.
## **Tangible Fixed Assets Barrow District Disability Association For The Period Ending: 31/03/2023**
||**Freehold land &**
**buildings**|**Other land &**
**buildings**|**Plant,machinery**
**& motor vehicles**|**Fixtures,**
**fittings &**
**equipment**|**Total**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|At beginning
of the year|409,449|-|23,555|146,055|579,059|
|Additions|-|-|-|-|0|
|Disposals|-|-|-|-|0|
|**At the end of**
**the year**|**409,449**|**0**|**23,555**|**146,055**|**579,059**|
|**Depreciation**|**Freehold land &**
**buildings**|**Other land &**
**buildings**|**Plant,machinery**
**& motor vehicles**|**Fixtures,**
**fittings &**
**equipment**|**Total**|
||**£**|**£**|**£**|**£**|**£**|
|At beginning
of the year|148,521|-|23,378|129,813|301,712|
|Additions|8,190|-|44|3,248|11,482|
|Disposals|-|-|-|-|0|
|**At the end of**
**the year**|**156,711**|**0**|**23,422**|**133,061**|**313,194**|
|NBV at start of
year|
260,928|0|177|16,242|277,347|
|**NBV at end of**
**year**|
**252,738**|**0**|**133**|**12,994**|**265,865**|
**Debtors**
**Barrow District Disability Association For The Period Ending: 31/03/2023**
Debtors Prepayments **Total**
|**2023**
**£**
0
1,513
**1513**|**2022**
**£**
900
1,815|
|---|---|
||**2,715**|
## **Current Assets Barrow District Disability Association For The Period Ending: 31/03/2023**
Listed Investments **Total**
|**2023**
**£**
171,559
**171559**|**2022**
**£**
170,243|
|---|---|
||**170,243**|
## **Cash Held**
## **Barrow District Disability Association For The Period Ending: 31/03/2023**
Cash at bank & in hand **Total**
|**2023**|**2022**|
|---|---|
|**£**|**£**|
|76,441|120,363|
|**76,441**|**120,363**|
## **Creditors**
**Barrow District Disability Association For The Period Ending: 31/03/2023**
Accruals PAYE Tax Pension **Total**
|**2023**|**2022**|
|---|---|
|**£**|**£**|
|2,022|2,531|
|1,395|1,387|
|1973|1,440|
|**5,390**|**5,358**|
## **Charity Funds Barrow District Disability Association For The Period Ending: 31/03/2023**
||**Type PE,**
**EE R or**
**UR ***|**Purpose and**
**Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure **
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|Barrow B.C.|R|Centre
Administrator|585|14,660|-
16,999|-|-|-
1,754|
|Cumbria
Community
Foundation|R|Centre
Development
Fund|-
2,650|13,630|-
11,069|15,623|-|15,534|
|D.A.B.S.|R|Disabilty and
Benefit Advice|42,420|35,250|-
78,180|-
32,352|-|- 32,862|
|New Style Adult
Education|R|New Style Adult
Education|-|13,283|-|55,710|-|68,993|
|Grotto|R|Childrens Xmas|939|981|-
845|-|-|1,075|
|Mary Robinson -
Legacy|R|BuildingProject|129,296|-||- 70,405|-|58,891|
|Sir John Fisher|R|Resources
Officer|23,434|-||- 15,623|-|7,811|
|Replace Hon
CEO|R|To Cover Hon
CEO Retiring|57,000|-||-|-|57,000|
|Buya Brick|R|Buy a Brick
Campaign|48,123|766||-
18,589|-|30,300|
|Warmspace|R|Warmspace|-|5,750|-
5,750|-|-|-|
|Tangible assets|R|secure tangible
assets|277,347|-|-
11,481|-|-|265,866|
|Unrestricted
Funds|U||-
11,184|21,572|-
36,889|65,636|-|39,135|
|**_Other funds_**|**N/a**|**N/a**|-|-|-||-|-|
|**Total Funds**|||565,310|105,892|-
161,214|-|-|509,988|