## Barrow District Disability Association
## Independent Examiner’s Report to the Trustees of Barrow District Disability Association
| report on the accounts of the Trust for the year ended 31 March 2025, 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, | 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.
Ms L Allonby Mazuma GB Ltd
Dragon House Princes Way, Bridgend Industrial Estate Bridgend CF31 3A
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their report and the financial statements of the Charity for the year ended 31 March 2025. The Trustees have adopted the provisions of the Statement of Recommended Practice, Accounting and Reporting by Charities (FRS 102), in preparing the annual report and financial statements.
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity’s governing document, the Charities Act 2011, and Accounting and Reporting by Charities: Statement of Recommende Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standards applicable in the UK and Republic of Ireland.
The directors of the charitable company are its Trustees for the purposes of charity law and are responsible for the overall governance, strategic direction, and financial oversight of the Charity. During the year, a planned leadership transition took place. Mrs Margaret Burrow MBE, who has served the organisation for many years as Honorary Chief Executive Officer, moved into the role of President and continues to provide strategic guidance, advocacy, and representation for the Charity. A Chief Executive Officer was appointed during the year and is responsible for the operational management of the organisation, supported by staff and volunteers who deliver services on a day-to-day basis.
There are no connected charities or branches. Any transactions with Trustees or related parties are disclosed in the notes to the accounts. The Trustees have had due regard to the Charity Commission’s guidance on public benefit.
Trustees are appointed based on the skills, experience, and knowledge required to support effective governance. Prospective Trustees complete an application and meet with the Chair and Chief Executive Officer before being proposed and seconded by existing Trustees. Appointments are confirmed at the Annual General Meeting and new Trustees undertake an induction process. None of the Trustees have any beneficial interest in the Charity.
The Trustees have reviewed the principal risks facing the Charity, including financial sustainability, staffing capacity, leadership transition, and increasing demand for services. They are satisfied that appropriate systems and controls are in place to manage these risks and that risk management remains an ongoing consideration of the Board.
The Charity’s objectives are to promote and enhance the welfare of individuals with disabilities and to support, advance, and promote the interests of disabled people, their families, carers, and supporters. Services are delivered from a community-based centre and through partnership working with local organisations to ensure disability issues are considered and represented across the local community.
Throughout the year, the Charity has continued to provide advice, information, and support services, including the Disablement Advice and Benefits Service, adult learning opportunities, assessment support, social activities, and volunteering opportunities. Our
income generating activities, digital and community fundraising, further developing social activities and volunteering opportunities, continuing to test and refine the community café model, progressing the Mary Robinson Building project, and supporting leadership development and succession planning. Support from the Lloyds Foundation continues to assist the organisation in building leadership capacity, strengthening governance, and planning for the future.
The Trustees remain committed to supporting disabled people and their families, respondin to changing needs, and ensuring the Charity continues to deliver effective and sustainable services for the community.
Approved by order of the Board of Trustees and signed on its behalf by:
## lan Sharp
Chair of Trustees
Date: 26" January 2026
## Income and Expenditure Account Barrow District Disability Association For The Period Ending: 31/03/2025
||||Unrestricted
funds
2025|Restricted
funds’
2025|Total2025|Unrestricted
funds
2024|Restricted
funds
2024|Total
a 4|
|---|---|---|---|---|---|---|---|---|
|||Notes|z|£|£|£|£|£|
|Income From||1|||||||
|Donations & legacies|||7466|16088|23553|2,783|10,819|13,602|
|Charitable activities|||212126|93826|305952|30,560|106,778|137,338|
|Investments|||4110|0|4110|4,745|0|4,745|
|Other|||0|0|0|0|0|0|
|Total|||223701|109914|333615|38,088|117,597|155,684|
|Expenditure on||2|||||||
|Raising funds|||0|0|0|0|0|0|
|Charitableexpenses
Total|||82888
82888|124404
124404|207292
207292|35,199
35,199|113,361
113,361|1ee60
148,560|
|SetRiRCGBRLn
funds|||140813|14490 ~—:126323||2,888|4236|7,124|
|TEESO
funds|||-56244|56244|0|6,326|6,326|0|
|PigsSarai
April 2024|||48,349|202,898|251,247|39,135|204,988|244,123|
|ern
paiaaea
March2025|lead||4132918|244652|«377571|48,349|202,898|251,247|
## Balance Sheet Barrow District Disability Association For The Period Ending: 31/03/2025
|||Unrestricted
funds
2025|Restricted
funds
2025|Total
2025|Unrestricted
funds
2024|Restricted
funds
2024|Total
2024|
|---|---|---|---|---|---|---|---|
||Notes|£|£|£|£|£|£|
|Fixed Assets||||||||
|Tangible assets|4|0|244,752|244,752|-|255,044|255,04|
|Total||0|244,752|244,752|0|255,044|255,044|
|Current Assets||||||||
|Debtors|5|35713|0|3713|3,024|0|3,024|
|Investments|6|»|178,012|178012|-|179,165)|175,18|
|rashsecalenin|7|129,205|69,161|198366|45,325|30,227|75,552|
|Total||132318|247173|380091|48,349|205,412|253,76|
|Creditors||||||||
|One year|8.|0|2,520|2520|-|2513|2013|
|Total
|:||0|2520|2520|0|2,913|2,513|
||||||||||
|Net CurrentAssets||132918|244653|377571|48,349|202,899|251,248|
|Tesilaneetlee
current liabilities||132918|489405|622323|48349|457943|506292|
|Funds ofthe charity||||||||
|Restricted funds|9|-|489405|489405|-|457943|457943|
|Unrestricted funds||132918|-|132918|48349|-|48349|
|Total||132918|489405|622323|48349|457943|506292|
The charity holds restricted and unrestricted funds. Restricted funds represent income received which is subject to specific conditions imposed by the funder as to how the funds may be used. Unrestricted funds are available to be spent at the discretion of the trustees in furtherance of the charity's objects. During the year, the trustees designated unrestricted funds for organisation-wide service delivery, designated funds remain unrestricted and may be re-designated by the trustees if circumstances change.
## Analysis of Income
## Barrow District Disability Association
For The Period Ending: 31/03/2025
||Unrestricted
funds
2025|Restricted
funds
2025|Total
2025|Unrestricted
funds
2024|Restricted
funds
2024|Total
202|
|---|---|---|---|---|---|---|
||£|5|£|£|£|£|
|Donations & legacies|||||||
|Donations & gifts|7,466|16,088|23553|2,783|10,819|13,602|
|Legacies
Total|7466|16088|0
23553|0
2,783|0
10,819|0
13,602|
|Charitableactivities
Westmorland & Furness Council|89,660|24,341|114001|TF|44,660||
44,777|
|Cumbria Community Foundation|0|13,630|13630|0|0|0|
|Cumberland Council|6798|0|6798|0|0|0|
|Sir John Fisher|30000|0|30000|0|30,000|30,000|
|Lloyds|25000|0|25000|25000|0|25,000|
|Groundwork|0|36,142|36142|0|23,838|23,838|
|BAE Systems|0|9,000|9000|0|2,880|2,880|
|Grantscape|0|6,000|6000|0|0|0|
|Postcode Neighbourhood Trust|25000|0|25000|0|0|0|
|The Baywind Energy Grant|0|4,713|4713|0|0|0|
|Awards for All|20000|0|20000|0|0|0|
|Café|15/668|0|15668|5,443|0|5,443|
|Other|0|0|0|0|5,400|5,400|
|Total|212126|93826|305952|30560|106778|137338|
|Investments|||||||
|Interest income|4110|)|4110|4,745|0|4,745|
|Total|4110|0|4110|4,745|0|4,745|
|Other|-|-|0|-|-|0|
|Total|0|0|0|0|0|0|
|TotalIncome|223,701|109,914|333,615|38,088|117,597|155,684|
## Analysis of Expenditure Barrow District Disability Association For The Period Ending: 31/03/2025
|||Unrestricted
funds
20625|Restricted
funds
2025|Total
2025|Unrestricted
funds
2024|Unrestricted
funds
2024|Restricted
funds
2024|Total
2024|
|---|---|---|---|---|---|---|---|---|
|||a|£|£||£|£||
|Raising funds|||||||||
|Staging fund raisers||-|-|0||=|=|0|
|Total||0|0|0||0|0|0|
|Charitable activities|||||||||
|Wages||46,058|83,828|129886||4,369|79,908|84,277|
|Social Security
Pensions||1839
0|3,773
2,864|5611
2864||e)
0|1327
848|1,327
844|
|Occupancy||12,649|13|12663||12,792|255|13,048|
|Tutors||448|8,532|8980||0|9,829|9,829|
|Consultant Development Officer||0|0°|0|,|0|16,035|16,035|
|Stationery||2,007|55|2062||1,524|759|2,284|
|Vehicle||0|0|0||f|0|7|
|Café||2,812|0|2812||1,756|0|1,756|
|Running Activites||Ti2|401|1174||170|1,528|1,698|
|Travel||958|992|1950||873|995|1,868|
|Computer||3,214|744|3958||3,676|1,324|5,001|
|Repairs and Renewals||2,467|22006|24473||2,215|552|2,767|
|Accountancy||2,588|0|2588||2,693|0|2,693|
|Insurance||6,806|0|6806||4,757|0|4,757|
|Asset Additions & Disposals||0|0|0||0|0|0|
|Other||269|1196|1465||366|0|366|
|Total||82,888|124404|207292||35199|113361|148,560|
||:||||||||
|Total Expenditure||82,888|124,404|207,292||35,199|113,361|148,560|
## Employees
Barrow District Disability Association For The Period Ending: 31/03/2025
||2025|2024|
|---|---|---|
|Number ofemployees|||
|Charitable activites|7|4|
|Total|7|4|
||2025|2024|
|Employment Costs|£|£|
|Wages and salaries|129886|84,277|
|Social security costs|5611|1,327|
|Pension costs|2864|848|
|Total|138361|86,453|
There were no employees whose annual remuneration was £60,000 or more.
## Tangible Fixed Assets
## Barrow District Disability Association For The Period Ending: 31/03/2025
||Freehold land&
ae
buildings|Otherland&
a
buildings|Otherland&
a
buildings|Plant,machinery
.
& motorvehicles|aime
fittings &
6
equipment|Total|
|---|---|---|---|---|---|---|
||£|£||£|£|£|
|AESETI
ofthe year|409,449|-||23,555|146,055|579,059|
|Additions|-|-||-|-|0|
|Disposals|-|-||-|-|0|
|PeBiete af
the year|409,449|0||23,555|146,055|579,059|
|5
ei
Depreciation|Freehold land&
a
buildings|Otherland&
ae
buildings||Plant,machinery
2
& motorvehicles|Fixtures,
fittings &
.
equipment|Total|
||£|£||£|£|£|
|atbagianing
ofthe year|164,900|‘||23,455|135,660|324,015|
|Additions|8,189|-||24|2,079|10,292|
|Disposals|-|-||-|-|0|
|—ahahiniciiga ia
the year|173,089|0||23,479|137,739|334,307|
|Nevakslataf
= ayaa
0
100
10,395
tt seni
i
at
weyatendof
536,360
0
76
8,316
ce||||||255,044
244,752|
## Debtors
Barrow District Disability Association For The Period Ending: 31/03/2025
Debtors Prepayments Total
|2025|2024|
|---|---|
|£|£|
|0|0|
|3,713
3713|3,024
3,024|
## Current Assets
Barrow District Disability Association For The Period Ending: 31/03/2025
Listed Investments Total
2025 2024 £ £ 178,012 175,185 _ 178012 _ 175,185
## Cash Held
Barrow District Disability Association For The Period Ending: 31/03/2025
|||||||2025|2024|
|---|---|---|---|---|---|---|---|
|||||||£|£|
|Cash|at|bank|&|in|hand|198,366|75,552|
|Total||||||198,366|75,552|
## Creditors
Barrow District Disability Association For The Period Ending: 31/03/2025
||2025|2024|
|---|---|---|
||£|£|
|Accruals|-1|1,185|
|PAYE Tax|2,470|1,328|
|Pension|51|0|
|Total|2,520|2,513_|
:
« “
|
## Charity Funds Barrow District Disability Association For The Period Ending: 31/03/2025
|Fund
Fund|
|---|
|balances
balances
Purpose and
brought
Gains and|
carried
Restrictions
forward
Expenditure|Transfers}
losses
forward
£
£
£
£
£|
|Cumbria
Centre|
|Community
Development
Foundation
Fund
13,630
-
13,630
Learning and
Learning and
seman. [era seenee | 10000] ssars|- zo] =| = | aan
Disabiltyand
pass. _|pemttasvee | roas0| ansta|- coast| tearo] =| =
Wellbeing
Wellbeing
aS
Activities
Activities
10,000
- 10,000
oe neilee
ee
Services
Services
105,521
105,521
(Grotto
**|**Childrensxmas**|** to7s]**-|** -| -[ |
1.075)
HENRI
wingeroea sass]
| «|=|sn
Legacy
Building Project
58,891
58,891
Pe|
|Buya Brick
Campaign
30,333
30,333
FurnessForYou {You
Lgl
36,142 |-
32,897
|-
3,245
MobilityAids
|MobiityAiés [| -| 9,000[
= | 9.000[
= | = |
C**a**renanc**e** —_[ieitenance | 1600|_a7ta|-_azeae|_zzsno|
= | 25000
M intenanc
Maintenance
16,100
4,713
|-
22,932
27,119
25,000
securetangible
rangheassse [sscos | zssous|
|. rosa] =|
|nears
Revenue
Revenue
Generating
Generating
|||
Activities
Activities
21,856
21,856
cae
dCOC~—“‘SS!C*dTCTCC*YC
OR
BTA| zesef **|**
peesreT T_| aesno|sonnel. soors|- eszea|
sr1.064
Funds
48,349|208,034
**|**-
80,075|-65,244
111,064
lOthertmds|Na
‘|-{
{
=[fT|