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2024-03-31-accounts

CHARITY REGISTRATION NUMBER: 514733 COMPANY REGISTRATION NUMBER: 1781525

Disability North

Company Limited by Guarantee Financial Statements

31 March 2024

STEPHENSON COATES AUDIT LIMITED

Chartered Accountants & Statutory Auditor West 2, Asama Court Newcastle Business Park Newcastle upon Tyne NE4 7YD

Disability North

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2024

Page
Executive Committee’s annual report (incorporating the message from our Chief
Executive Officer) 1
Independent Examiner’s Report 12
Statement of financial activities (including income and expenditure account) 13
Balance Sheet 14
Statement of cash flows 15
Notes to the financial statements 16

Disability North

Company Limited by Guarantee

Executive Committee’s Report (Incorporating the Directors’ Report)

Year ended 31 March 2024

The Executive Committee, 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 2024.

Reference and administrative details Reference and administrative details
Registered charity name Disability North
Charity registration number 514733
Company registration number 1781525
Principal office and registered The Dene Centre
office Castles Farm Road
Newcastle upon Tyne
NE3 1PH
Chief Executive Officer Vici Richardson
The trustees L Reynolds (Chair)
G Hunter
K Morris
A Neal
T Rowlands
L Pritchard (Resigned 12 December 2023)
N Sinclair (Appointed 12 December 2023)
Independent Examiner Stephenson Coates Audit Limited
Chartered Accountants & Statutory Auditor
West 2, Asama Court
Newcastle Business Park
Newcastle upon Tyne
NE4 7YD
Bankers Lloyds TSB PO Box 8
High Street, Gosforth
Newcastle upon Tyne
NE3 1JQ
Unity Trust Bank Plc
Nine Brindley Place
Birmingham
B1 2HB
Solicitors Sintons Law
Barrack Road
Newcastle upon Tyne
NE4 6DB

- 1 -

Disability North

Company Limited by Guarantee

Executive Committees Report (Incorporating the Directors’ Report) (continued)

Year ended 31 March 2024

Chief Executive Officer foreword

The financial year 2024 has been an incredibly busy year. Demand for our support continues to rise. Alongside others in the voluntary sector, we strive to address the gaps in support created by austerity. As in previous years, our three main services have not only met but exceeded all objectives and targets set by the board and our funders. Our satisfaction and impact surveys demonstrate the profound difference our support makes.

We continue to listen to people’s stories, which highlight the challenges faced with financial inclusion, accessing quality care and support, and securing good employment opportunities. Unfortunately, in 2024, lack of access and inclusion remain barriers to living a good and equal life. As a user-led organisation, we are guided by our community, which necessitates adapting and evolving our offer. During 2023-2024, we have enhanced our training for employers and organisations on what good inclusive employment looks like, conducted disability awareness training, and performed access audits. We are encouraged to see businesses and voluntary organisations working with us to ensure barriers to access and inclusion are removed across our region.

One of the highlights of the financial year 2024 was the successful tender for the Newcastle City Council Direct Payment Support Service. Having started my journey within Disability North in the Direct Payment Team, this is a service I am deeply passionate about. My own experience as a direct payment employer has given me invaluable insight into the significant difference that good self-directed support can make to independence and living a full life. We are delighted to once again be Newcastle City Council’s Direct Payment Support Service provider.

The financial year 2024 marks the final year of our five-year strategy. It has been an opportunity to reflect on our challenges and achievements while looking forward to our goals for the next five years. In September 2023, we paid tribute to Donald Dempsey, a founding member of Newcastle Council for the Disabled, the original name of Disability North. Donald and his team were fundamental in securing the first purpose-built centre of excellence for the northern region, leading to the construction and official opening of the Dene Centre in 1985.

There is a saying about standing on the shoulders of giants, and Disability North would not be where it is today without the strong foundations laid by pioneers like Donald and many others who have played their part in founding, leading, and working with the organisation over the past 50 years. With a majority of disabled individuals leading our executive board and a committed team, many of whom bring their lived experiences to the organisation, we can focus on the issues that matter most to our community as we continue our mission to promote choice, control, and independence in everything we do.

As we move into 2024-2025 and launch our new five-year strategy, we remain committed to working with our members, stakeholders, and funders. We will continue to be an active voice for change, advocating for a rightsbased approach to system improvement and robust local support. Our vision of choice, control, and independence remains a golden thread throughout all the support we provide. These values, embodied by our staff, ensure that the voice of lived experience is amplified at both local and national levels.

Over the past 12 months, we have collaborated with some incredible funders, without whom none of this would be possible. The Disability North staff team is among the most incredible teams I have ever worked alongside, and without them, we could not achieve our goals. Despite the uncertain and challenging times we face, I am excited to see where the next five years will take us, building on the remarkable work of the past 50 years.

Vici Richardson Chief Executive Officer 7 November 2024

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Disability North

Company Limited by Guarantee

Executive Committees Report (Incorporating the Directors’ Report) (continued)

Year ended 31 March 2024

The Executive Committee present their report together with the financial statements of the charity for the year ended 31 March 2024. The financial statements are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS 102).

OBJECTIVES AND ACTIVITIES

Objects of the Charitable Company

The charitable company’s objects are:

Aims and Activities

The charity’s statement of its main aims and principles is:

“Disability North aims to promote inclusion, independence and choice for disabled people in the region”. In order to achieve these aims, the charity has the following objectives:

For the year under review the main objectives were to:

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Disability North

Company Limited by Guarantee

Executive Committees Report (Incorporating the Directors’ Report) (continued)

Year ended 31 March 2024

OBJECTIVES AND ACTIVITIES (continued)

The significant activities to achieve those objectives were:

Public Benefit

Disability North's mission is to promote inclusion, independence and choice for disabled people. The benefits to the general public are clearly identifiable. Our services, available to disabled people of all ages are:

During the year 2023/24

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Disability North

Company Limited by Guarantee

Executive Committees Report (Incorporating the Directors’ Report) (continued)

Year ended 31 March 2024

OBJECTIVES AND ACTIVITIES (continued)

ACHIEVEMENTS AND PERFORMANCE

Review of Activities Disability North Service Team

The Disability North Service Team provides information, advice, and guidance on a wide range of disability issues. The service is funded by the statutory sector and charitable grants, supplemented by income generated by fundraising and income generated services.

Feedback from our evaluation process shows that people we have supported are:

This highlight the positive outcomes experienced by disabled people and their family as a result of our support.

Comparison to support delivered in 2023:

Support and advice in claiming benefits: Increase of 39.90% Independent living: Increase of 52.51% Community Care advice: Increase of 12.82% Delivered PA training sessions: Increase of 208.33% Individuals attended PA training courses: Increase of 161.27% Benefit awards obtained increase of: 71% Care charges reduced increase of: 33%

Our Independent Direct Payment Support Service

Our independent direct payment support service provides one-to-one support to individuals managing Direct Payments and Personal Health Budgets. We have been providing Direct Payment Support for 20 years in Newcastle. Since 2020 we have offered this throughout the whole region. The support we offer includes recruiting personal assistants, managing budgets along with advice and support throughout the process. It is a highly personalised service.

During the 23-24 financial year we supported 418 people with their direct payments/personal health budgets. Personal Assistant recruitment continues to be a challenge as it is across the whole of the social care sector. Our team continue to look at creative ways to raise the profile of the role of the Personal Assistant, including attending many job fayres, using social media effectively, working with universities, as well as looking at better digital options for making applications. We have a strong partnership with Newcastle College and have been able to attend sessions to raise awareness of the role of the PA and deliver specific training to their learners on selfdirected support. Despite these challenges our team supported recruitment of 267 Personal Assistants.

Over the last 12 months we have continued to raise awareness of the team’s expertise and have become a leading, trusted voice in self- directed support. Our Chief Executive sits on a number of national forums enabling Disability North to feed into policy and share good practice.

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Disability North

Company Limited by Guarantee

Executive Committees Report (Incorporating the Directors’ Report) (continued)

Year ended 31 March 2024

ACHIEVEMENTS AND PERFORMANCE (continued)

Community Care Advice

We have worked with 132 individuals supporting on community care advice issues. Specifically, 15 individuals have been supported to with their Disability Related Expenditure assessment resulting in £16,763 reduction of care charges.

Independent Living

The varied advice Disability North offers on Independent Living is an important service for the region's disabled people. In the 2023-2024 financial year Disability North responded to 941 requests for advice covering a wide range of equipment and services including: personal care, household items, wheelchairs, scooters, grants and accessible holidays.

Benefits Advice

Disability North's welfare benefits advisors provide an essential service for disabled people, their families, and carers in the North East. We are delighted to be working with Access to Justice Foundation over the next five years to expand our team, along with the Henry Smith Foundation with whom we are entering the third year of funding. The team have continued to exceed funding targets.

During the 2023-2024 staff have continued to keep training up to date, deliver outreach sessions to over 300 people and ensure a responsive personalised service despite the rise in demand.

The team have supported 3,401 disabled people gain almost £12,000,000 worth of benefits, allowing greater opportunities in relation to inclusion and independence.

Many of the individuals have needed help with digital skills to claim online benefits such as Universal Credit and make online applications. There has also been a shift to online applications for Personal Independence Payment and the Blue Badge scheme. We expect to see the support needed for digital inclusion to be a key component of this work.

Training

During 2023/2024 we have established our successful training offer for Personal Assistant Training. We received funding from Skills for Care to run PA training courses alongside Good Employer sessions for those employing Personal Assistants.

During 2023/2024 we have run 34 Personal Assistant Courses, introducing 371 people to the role of a PA. We are really pleased to be working alongside the Community Transport Association and have supported them with the refreshing of training materials and next year will be working with them to co-produce further training.

Our training offer now includes:

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Disability North

Company Limited by Guarantee

Executive Committees Report (Incorporating the Directors’ Report) (continued)

Year ended 31 March 2024

ACHIEVEMENTS AND PERFORMANCE (continued)

Policy Influencing

Our Chief Executive Officer continues to work closely with partner organisations such as Think Local Act Personal, Skills For Care, National Direct Payment Forum, Disability Rights UK, Inclusion London, Disability Poverty Action Group, Newcastle Voluntary Advisory Group and North of Tyne Combined Authority.

Raising awareness of the issues disabled people face across the North East is a key part of our work, highlighting challenges those who draw on care and support face in self-directing their support and showing best practice. This year we have been involved with the work around self-employment in the Personal Assistant workforce, what does a good direct payment look like and work around values in the new care workforce pathway.

We have continued to engage with the Department of Health and Social Care in work around the social care workforce strategy. We continued to host the Northumberland Parent Carer Forum, which is enabling a strong parent carer voice to their Local Authority.

Our Chief Executive spoke at an event focusing on good transitions which aims to share good practice across the region and open up discussions on ensuring consistency and facilitating good transitions for our disabled young people.

We hosted a roundtable with the child poverty commission to look at issues across the region for households who have at least one disabled family member.

We hosted a Bank of England Community Forum meeting to highlight issues facing disabled people in the North East related to cost of living and finances.

Research

Disability North is part of the Project Advisory Group for a research project led by Professor Janice Mclaughlin looking at transitions experiences of disabled young people. We hope that we can take some of the learning from this to help shape better services for our young people across the North East.

We have continued to partner with Northumbria University on the Gender and Sexualities Research project looking at how identity affects disabled young people when recruiting Personal Assistants. This year we worked with them on putting together a film which highlighted the findings from the project.

Disability North (The Dene Centre)

The Executive Committee acknowledges that the Dene Centre building is over 30 years old and that its infrastructure including electrical systems and the general building structure must be monitored for significant deterioration or operational failure.

The new board of trustees along with the new Chief Executive have had a priority focus on ensuring the longevity of the building, as well as exploring a community hub facility. Stage 1 of this approach was to secure funding for a new roof and to explore the provision of a changing places facility within the building. It was hoped that work would start early 2024 but due to a lack of availability of suitable contractors this has now been pushed back to summer 2024. Our changing places facility will be in place by summer 2024.

Our building has undergone an energy efficiency audit and we will look at how we can implement the recommendations into our building improvement work.

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Disability North

Company Limited by Guarantee

Executive Committees Report (Incorporating the Directors’ Report) (continued)

Year ended 31 March 2024

ACHIEVEMENTS AND PERFORMANCE (continued)

Disability North continues to rent out space within the Dene Centre to a variety of tenants. Tenants up to 31 March 2024 include: Liveasy, KarePlus, A Time 2 Talk and Age UK Gateshead. Learning for Life Post 16 SEND provision. North East Mobility have a regular booking and use of our outdoor mobility track for their mobility assessments.

During 2023 we received funding from Newcastle City Council to use one of our empty rooms as a warm space. Funds were used to repurpose the room and we were able to provide hot drinks, knit and natter sessions, along with welfare benefits advice.

Strategic Planning

The Chief Executive Officer regularly reports on progress to the Executive Committee.

FINANCIAL REVIEW

Financial Position

At 31 March 2024 the charity is reporting a net surplus of £34,058 (2023: deficit £75,939).

Payroll services continue to be a source of revenue; income has remained stable. The income generated by our Newcastle service increased by 11%, however, due to lack of capacity we were unable to take on further customers from our York service and this decreased by 40%. We have built further capacity for this service and expect an increase in 24/25.

Uncertainties as always remain within funding streams from Clinical Commissioning Groups and Local authorities but much of the funding for these streams, in line with our expectations, has been confirmed for the forthcoming year (2024-2025). A five year funding award from The Access to Justice Foundation will make a significant difference to the stability of our advice services.

The management team remain committed to the provision of core services within budget.

The charity enjoys good liquidity and has no issues meeting its liabilities when they fall due. The trustees are confident that the charity will continue to operate for at least the next twelve months.

Reserves Policy

The reserves policy is formally reviewed and adopted annually and determines the targets necessary for the achievement of appropriate financial underpinning to ensure that the charitable company’s statutory financial objectives are capable of being met. We have set a target for free reserves equivalent to four months expenditure. Free reserves at 31 March 2024 were £252,694 (2023: £250,975), which is the unrestricted reserves excluding the fixed assets and designated reserves. Free reserves currently sit at approximately 4.5 months expenditure, which is considered to be a sufficient position for the charities financial health. Moving forward, reserves are intended to remain at this level. Designated funds of £288,000 at year-end consist of amounts set aside for the roof repair of Disability North’s head office.

Unrestricted reserves and restricted reserves were respectively £715,324 and £12,000 at the end of the year (2023: £663,266 and £30,000 respectively). Total reserves at 31 March 2024 show a net assets position of £727,324 (2023: £693,266).

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Disability North

Company Limited by Guarantee

Executive Committees Report (Incorporating the Directors’ Report) (continued)

Year ended 31 March 2024

FINANCIAL REVIEW (continued)

Principal Funding Sources

The principal funders remain as charitable foundations/grants, Local Authorities and Clinical Commissioning groups, without whose annual grants, core work of the charitable company could not continue. The charity is making efforts to increase its base of donors and in this respect the Executive Committee wishes to record its gratitude to all those authorities, organisations, bodies and individuals that provide support to Disability North in the furtherance of its mission. A full list of our principal funders are documented in Note 5 of the financial statements.

PLANS FOR THE FUTURE

Disability North remains in a sound position financially. This financial stability allows the organisation time to focus on strategic growth as well as build on its reserves.

Post balance sheet events

See note 24 of the financial statements.

Hire of conference room facilities

Our training room provides a reasonable priced option to hire. During 2023/2024 we continue to have regular and ad hoc bookings bringing an income stream into the charity.

Office space

Office space available to rent will be reviewed and advertised appropriately.

Funding bids

In addition to statutory funding, the main potential sources of income generation are through successful bids to funding trusts. Disability North continues to focus on sourcing and submitting funding applications.

Payroll

Payroll and Payroll Plus continues to expand and to provide steady, additional income for Disability North. At the end of March 2024 we had a total of 568 payroll clients. Our payroll service has an excellent reputation and is a truly personalised service. There is a need to look at streamlining some of the work, digitalising it and building capacity within in the team as we currently are nearing capacity.

Statutory Funding

The Chief Executive Officer will continue to work to maintain good relationships with all statutory funders and work to identify any new potential statutory funding streams. One such funding stream was the tender for the Direct Payment Support Contract. Our Chief Executive Officer put in a tender for this contract, which was one we successfully held for 17 years before it was retendered in 2020. We are delighted that the bid submitted early 2023 was successful and we have had a successful first year of this contract.

We have secured continued funding for 2023/2024 via the Integrated Care Board which contributes to our independent living service and welfare benefit advice services.

Partnerships

The Chief Executive Officer will continue to maintain relationships with existing partners and explore opportunities to form new alliances with a variety of organisations with a view to working effectively together.

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Disability North

Company Limited by Guarantee

Executive Committees Report (Incorporating the Directors’ Report) (continued)

Year ended 31 March 2024

PLANS FOR THE FUTURE (continued)

Key drivers for the future

The executive committee extended the current strategy into 2023/2024 in order to work on a new 5 year strategy for April 2024. This new strategy has been shaped and influenced by those who use our services, stakeholders, staff and members. Refurbishing the building will begin post year end (see Note 24) and we will be looking at activities that we can run from the centre, making use of our building and grounds. There is a need to look at diversifying income, looking at our digital offer to enhance what we do as well as improving our website and social media presence.

Personalisation, social care crisis, the cost of living crisis, the ageing population and austerity are all continuing themes on the health and social care agenda. The political landscape is changing with a new government, the New North East Combined Authority. Disability North needs to ensure it is well placed to take advantage of all potential opportunities, and to ensure the voice of disabled people is heard at every level. We will work towards raising our profile in the region and ensuring long term financial stability.

FUNDS HELD AS CUSTODIAN TRUSTEE ON BEHALF OF OTHERS

Disability North holds monies on behalf of other organisations relating to a payroll service, this is provided to a number of small organisations and individuals (Note 17).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Documents

The charitable company is limited by Guarantee and is governed by its memorandum and articles.

Recruitment and Appointment of Executive Committee

Members of the Executive Committee, who must be members of Disability North, are elected by the members at the annual general meetings or appointed by the Executive Committee until the next annual general meeting when the person appointed is eligible for re-election by the members.

Executive Committee Induction and Training

The induction and training of new members of the Executive Committee is accomplished by selection interviews and an introductory session prior to appointment. Periodic training opportunities and all Charity Commission bulletins and fact sheets are forwarded to members of the charity.

Organisational Structure

The Executive Committee is ultimately responsible for the activities of the organisation. The Senior Executives of the charitable company attend the meetings of the Executive Committee but are not eligible to vote.

Related Parties

Details of related parties arising through third party connections with members of the Executive Committee are given in note 22 to the accounts.

Pay policy for senior staff

The Executive Committee and senior management team comprise the key management of the charity and are in charge of directing, controlling, running and operating the charity on a day to day basis. All Executive Committee members give their time freely and no director received remuneration during the year. The pay of senior staff is reviewed annually by the board along with all other staff.

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Disability North

Company Limited by Guarantee

Executive Committees Report (Incorporating the Directors’ Report) (continued)

Year ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

Risk Management Policy

The Executive Committee has assessed the major risks to which the charitable company is exposed, and are satisfied that systems and controls are in place to mitigate exposure to the major risks. The Executive Committee formally reviews the Risk Assessment Policy, which covers every area of activity every year.

Decision Making

The Board entrusts the Chief Executive with the responsibility of making day-to-day operational decisions for the charity, this involves close collaboration with the senior management team. These decisions adhere to the Financial Control Policy, Delegated Responsibilities Procedure, and align with the current operational plan and budget.

The strategic direction is established by the Board, culminating in an annual organisational plan with detailed implementation plans for each team. Matters beyond the Chief Executive's delegated remit are presented to the Board for consideration. A comprehensive bi-monthly report and financial update are prepared for the Board's review.

Executive Committee’s responsibilities statement

The Executive Committee, who are also directors for the purposes of company law, are responsible for preparing the Executive Committee 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’s Executive Committee 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:

The Executive Committee 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.

INDEPENDENT EXAMINER

A resolution proposing that Stephenson Coates Audit Limited will be re-appointed as independent examiners of the company will be put to the Annual General Meeting.

The Executive Committees’ annual report was approved on 7 November 2024 and signed on behalf of the Executive Committee by:

L Reynolds Chair

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Disability North

Company Limited by Guarantee

Independent Examiner’s Report to the Members of Disability North

Year ended 31 March 2024

I report on the financial statements for the year ended 31 March 2024, which comprise the statement of financial activities (including income and expenditure account), balance sheet, statement of cash flows and the related notes to the accounts.

Responsibilities and basis of report

As the charity’s Executive Committee of the company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (the ‘2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s report

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

John Oswald BA FCA STEPHENSON COATES AUDIT LIMITED Chartered accountants West 2, Asama Court Newcastle Business Park Newcastle upon Tyne NE4 7YD

7 November 2024

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Disability North

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2024

2024 2023
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 5 16,943 132,546 149,489 126,031
Charitable activities 6 431,529 - 431,529 257,416
Other trading activities 7 56,986 - 56,986 64,101
Investment income 5,114 - 5,114 1,407
Other income 3,000 - 3,000 3,074
--------------------------------- ------------------------------------------ ------------------------------------------ ------------------------------------------
Total income 513,572 132,546 646,118 452,029
================================= ========================================== ========================================== ==========================================
Expenditure
Expenditure on charitable activities 8 461,722 150,546 612,268 512,866
Pension liability 18 - - - 13,117
--------------------------------- ------------------------------------------ ------------------------------------------ ------------------------------------------
Total expenditure 461,722 150,546 612,268 525,983
================================= ========================================== ========================================== ==========================================
Net gain /(loss) on investments14 208 - 2 0 8 (1,985)
--------------------------------- ------------------------------------------ ------------------------------------------ ------------------------------------------
Net income / (expenditure) 52,058 (18,000) 34,058 (75,939)
================================= ========================================== ========================================== ==========================================
Actuarial gain on defined
benefit pension scheme18 - - - 628,445
--------------------------------- ------------------------------------------ ------------------------------------------ ------------------------------------------
Net movement in funds 52,058 (18,000) 34,058 552,506
================================= ========================================== ========================================== ==========================================
Reconciliation of funds
Total funds brought forward 663,266 30,000 693,266 140,760
--------------------------------- ------------------------------------------ ------------------------------------------ ------------------------------------------
Total funds carried forward 19,20 715,324 12,000 727,324 693,266
================================= ========================================== ========================================== ==========================================

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 page 17 - 25 form part of these financial statements.

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Disability North

Company Limited by Guarantee

Balance Sheet

31 March 2024
2024 2023
£ £ £
Fixed assets
Tangible fixed assets 13 174,630 182,291
Investments 14 25,857 25,649
-------------------------------------- --------------------------------------
200,488 207,940
Current assets
Stock - 300
Debtors 15 84,212 380,801
Cash at bank and in hand 561,439 141,819
--------------------------------- ---------------------------------
645,651 522,920
Liabilities
Creditors: amounts falling due within one year 16 (118,815) (37,594)
--------------------------------- ---------------------------------
Net current assets 526,836 485,326
--------------------------------- ---------------------------------
Total assets less current liabilities 727,324 693,266
--------------------------------- ---------------------------------
Net assets 727,324 693,266
================================= =================================
Funds of the charity
Unrestricted funds 715,324 663,266
Restricted funds 12,000 30,000
--------------------------------- -----------------------------
19,
Total charity funds 20 727,324 693,266
================================= =================================

For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

These financial statements were approved by the Executive Committee and authorised for issue on 7 November 2024, and are signed on behalf of the Executive Committee by:

L Reynolds Chair

Company registration number - 1781525

The notes on page 17 - 25 form part of these financial statements.

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Disability North

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2024

2024 2023
£ £
Cash flows from operating activities
Net income 34,058 552,506
Adjustments for:
Depreciation charges 12,323 10,877
(Gain) / loss on investment (208) 1,985
Interest received (5,114) (1,407)
Changes in:
Trade and other debtors 296,589 (271,769)
Trade and other creditors 81,520 (334,683)
--------------------------------- ---------------------------------
Cash generated from operations 419,168 (42,491)
--------------------------------- ---------------------------------
Net cash from operating activities 419,168 (42,491)
================================= =================================
Cash flows from investing activities
Payments for the acquisition of tangible fixed assets (4,662) -
Interest received 5,114 1,407
--------------------------------- ---------------------------------
Net cash used in investing activities 452 1,407
================================= =================================
Net increase / (decrease) in cash and cash equivalents 419,620 (41,084)
Cash and cash equivalents at beginning of year 141,819 182,903
--------------------------------- ---------------------------------
Cash and cash equivalents at end of year 561,439 141,819
================================= =================================

The notes on page 17 - 25 form part of these financial statements.

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Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2024

1. General information

The charity is 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 The Dene Centre, Castles Farm Road, Newcastle Upon Tyne, Tyne and Wear, NE3 1PH.

2. Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

3. Accounting policies

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Basis of preparation

Disability North meets the definition of a public benefit entity under FRS 102. The financial statements are prepared under the historical cost convention or transaction value unless otherwise stated in the relevant accounting policy note(s). The financial statements are prepared in Sterling which is the functional currency of the charity and rounded to the nearest £1.

Going concern

The financial statements are prepared on a going concern basis. The Executive Committee have reviewed the annual budgets and considered relevant information. Actual results are monitored against budget along with cash flows. Based on these assessments and the current resources available, the Executive Committee have concluded that there are no material uncertainties about the charity’s ability to continue, and they can continue to adopt the going concern basis in preparing the annual report and accounts.

Fund accounting

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Where income has related expenditure (as with fundraising or contract income), the income and related expenditure are reported gross in the Statement of Financial Activities.

Donations, grants and gifts are recognised when receivable. In the event that a donation is subject to fulfilling performance conditions before the charity is entitled to the funds, the income is deferred and not recognised until it is probable that those conditions will be fulfilled in the reporting period. Income from Gift Aid tax reclaims is recognised for any donations with relevant Gift Aid certificates recognised in income for the year. Any amounts of Gift Aid not received by the year-end are accounted for in income and accrued income in debtors.

Income from contracts, government and other grants, whether ‘capital’ grants or ‘revenue’ grants, are recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

- 16 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2024

3. Accounting policies ( continued )

Income ( continued )

For legacies, entitlement is taken on a case by case basis as the earlier of the date on which: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate.

Clothing and other items donated for resale through the charity’s shop are included as incoming resources within activities for generating funds when they are sold.

Income received in advance for a future fundraising event or for a grant received relating to the following year are deferred until the criteria for income recognition are met.

Interest on deposit funds held is included when receivable and the amount can be measured reliably by the charity which is normally upon notification of the interest paid or payable by the bank.

Sponsorship from events, fundraising and events registration fees are recognised in income when the event takes place. Trading income is recognised on point of sale for both donated and purchased goods.

Donated goods and services

Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the item is probable and that economic benefit can be measured reliably.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis under the following headings.

Expenditure on charitable activities includes the costs of providing specialist care and support, community services, research and other activities undertaken to further the purposes of the charity and their associated support costs.

Support costs comprise those costs which are incurred directly in support of expenditure on the objects of the charity and include governance cost, finance, and office costs. Governance costs are those costs incurred in connection with the compliance with constitutional and statutory requirements of the charity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible assets

Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Leasehold land Leasehold buildings Furniture and equipment

Over the period of the lease Reducing balance over 40 years Reducing balance over 1 to 10 years

- 17 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2024

3. Accounting policies ( continued )

Investments

Fixed asset investments are stated at market value.

Current assets

Amounts owing to the charity at 31 March in respect of grants and service level agreement income are shown as debtors less provisions for amounts that may prove uncollectible. Short term deposits represent cash held on deposit at the bank. Cash at bank and in hand represents bank balances at close of business on 31 March.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Leases

Rentals payable under operating leases are charged against income on a straight line basis over the base term.

Pensions

The charitable company contributes to a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charitable company. The annual contributions payable are charged to the SoFA.

Voluntary assistance

Time is expended on the charity’s activities and governance which is donated free of charge. It is impractical to quantify the value of the time given, and accordingly it is neither recorded as donated income nor as an expense in the financial statements.

Critical accounting estimates and judgements

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results.

There are no critical judgements, significant assumptions concerning the future and key sources of estimation of uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

4. Limited by guarantee

Disability North is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

- 18 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2024

5. Donations and legacies

Donations
Grants
The Henry Smith Charity
Julia and Hans Rausing
Skills for Care
The Access to Justice Foundation (ILTA) *
Digital Inclusion project
St James Place
Tyne Charitable grant
Other
Garfield Weston
Newcastle City Council
ScrewFix
Connected Voice
Together Fund
Newcastle Hospitals NHS Foundation Trust		 Unrestricted
Restricted
2024
2023
£
£
£
£
7,818
500
8,318
17,751
-
60,000
60,000
60,000
48,000
48,000
-
11,920
11,920
-
-
8,126
8,126
-
6,625
-
6,625
-
4,000
4,000
-
2,000
-
2,000
500
-
500
4,000
-
-
-
15,000
-
-
-
6,000
-
-
-
5,000
-
-
-
4,000
-
-
-
9,280
-
-
-
5,000
16,943
132,546
149,489
126,031

6. Charitable activities

ritable activities
Contractual payments
Sale of goods and services		 Unrestricted
Restricted
2024
2023
£
£
£
£
254,516
-
254,516
106,430
177,014
-
177,014
150,986
431,529
-
431,529
257,416

7. Other trading activities

er trading activities
Fundraising events
Rent and room hire		 Unrestricted
Restricted
2024
2023
£
£
£
£
1,424
-
1,424
3,176
55,562
-
55,562
60,925
56,986
-
56,986
64,101

- 19 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2024

8. Charitable Activities Costs

ritable Activities Costs
Independent living
Benefit, advice and support
port Costs
Salaries
Water rates
Electricity & Gas
Insurance
Repairs & Maintenance
Cleaning
Telephone
Photocopying, postage, printing & stationary
Training, travel & entertaining
Publicity, marketing & advertising
Professional fees
Bank charges
Depreciation
Sundry
Governance costs (note 11)		 Activities
undertaken
directly
Support
costs
2024
2023
£
£
£
£
360,184
102,187
462,371
387,305
116,769
33,128
149,897
125,561
476,953
135,315
612,268
512,866
2024
2023
£
£
50,435
51,577
2,412
885
6,636
3,795
3,079
2,713
16,479
31,894
11,473
3,911
1,288
2,234
4,976
10,986
2,207
4,813
3,928
12,698
7,979
10,535
2,530
895
12,323
10,716
6,656
9,054
2,915
2,650
135,315
159,356

9. Support Costs

10. Net movement in funds Net movement in funds is stated after charging:

Net movement in funds is stated after charging:
2024 2023
£ £
Independent examiner’s remuneration 2,915 2,650
Depreciation 12,323 10,877

11. Executive committee remuneration, benefits, expenses and governance costs

There were no executive committee remuneration or other benefits for the year ended 31 March 2024 ( 2023: Nil ). Executive committees expenses paid for the year ended 31 March 2024 was £Nil ( 2023: Nil ). Governance costs were limited to the cost of the independent examination, which is disclosed in Note 10.

- 20 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2024

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2024 2023
£ £
Gross Wages and Salaries 395,262 292,297
Employers National Insurance 24,822 16,459
Employers Pension 10,341 17,451
--------------------------------- ---------------------------------
430,425 326,207
================================= =================================

The average number of employees during the year was 21 (2023: 16) with all employee time involved in providing either direct charitable services, support to the governance of the charity or support services to charitable activities. No employee received employee benefits of more than £60,000 during the year (2023: Nil).

The Key Management Personnel of the charity comprises the Executive Committee, the Chief Executive Officer and Senior Managers. The total employee benefits of the Key Management Personnel of the Charity was £126,088 (2023: £128,943 ).

13. Tangible fixed assets

Cost
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for year
At 31 March 2024
Net Book Value
At 31 March 2024
At 31 March 2023		 Long leasehold
land
Long leasehold
buildings
Furniture &
equipment
Total
£
£
£
£
50,847
687,335
36,567
774,749
-
-
4,662
4,662
50,847
687,335
41,229
779,411
9,197
554,581
28,680
592,458
484
7,809
4,030
12,323
9,681
562,390
32,710
604,781
41,166
124,945
8,519
174,630
41,650
132,754
7,887
182,291

All tangible fixed assets are held for the purposes of the charity. Parts of the building are let to organisations with related objectives.

- 21 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2024

14. Fixed asset investments

UK managed bond
UK managed bond
At 1 April 2023
Unrealised gain
At 31 March 2024
Historical cost		 2024
2023
£
£
25,857
25,649
£
25,649
208
25,857
24,442
15.
Debtors
Trade debtors
Other debtors		 2024
2023
£
£
69,086
77,148
15,126
303,653
84,212
380,801

16. Creditors: amounts falling due within one year

itors: amounts falling due within one year
Trade creditors
Taxation and social security
Accruals and deferred income
Other creditors		 2024
2023
£
£
382
18,775
17,397
14,744
96,906
3,715
4,130
360
118,815
37,594

Included within accruals and deferred income is £91,591 (2023: £Nil) of deferred income that will be released in full in FY 2025. This is the Improving Lives Through Advice (ILTA) grant from The Access to Justice Foundation and The National Lottery Community Fund, thanks to National Lottery players. The work is being completed March 24 - Feb 25.

17. Holding accounts

During the year Disability North held monies on behalf of individuals and organisations in relation to the payroll plus service provided to service users.

Holding account
At 1 April 2023
Income
Expenditure
At 31 March 2024		 £
2,136,931
8,484,510
(8,077,491)
2,543,950

- 22 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2024

18. Pensions and other post-retirement benefits

Defined contribution plans

A money purchase stakeholder pension scheme is offered to new employees. During the year contributions of £10,341 (2023 - £17,451) were paid, the employer’s contribution rate is 5%.

Defined benefit scheme

The charitable company’s employees have previously belonged to a Local Government Pension Scheme (LGPS) with the Tyne and Wear Pension Fund. This was a funded defined benefit scheme, with the assets held in separate trustee administered funds. The defined benefit scheme was closed to new entrants on 1 April 2004.

During the prior year, the last employee of the scheme left the organisation, triggering the scheme’s exit valuation. The total surplus of the scheme after exit was valued at £291,300. The amount that was charged to the statement of financial activities as the actuarial gain on revaluation was £628,445.

The surplus was received in cash by the charity in the current financial year, and accounted for as a debtor balance in the prior year.

19. Analysis of charitable funds

Unrestricted
General
Designated
Restricted*
The Henry Smith Charity
Julia and Hans Rausing
Skills for Care
The Access to Justice Fund
(ILTA) ^
St James Place
Other		 At 1 April
2023
Income
Expenditure
Gains /
(losses)
Transfer
between
funds
At 31
March
2024
£
£
£
£
£
£
433,266
513,572
(461,722)
208
(58,000)
427,324
230,000
-
-
-
58,000
288,000
663,266
513,572
(461,722)
208
-
715,324
30,000
60,000
(90,000)
-
-
-
-
48,000
(40,000)
-
-
8,000
-
11,920
(11,920)
-
-
-
-
8,126
(8,126)
-
-
-
-
4,000
-
-
-
4,000
-
500
(500)
-
-
-
30,000
132,546
(150,546)
-
-
12,000
693,266
646,118
(612,268)
208
-
727,324

^ Improving Lives Through Advice (ILTA) grant from The Access to Justice Foundation and The National Lottery Community Fund, thanks to National Lottery players

- 23 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2024

19. Analysis of charitable funds (continued)

Prior year comparatives:

Unrestricted
General
Designated
Restricted*
Sir James Knott Trust
Newcastle City Council
The Henry Smith Charity
Garfield Weston
Connected Voice
ScrewFix
Other		 At 1 April
2022
Income
Expenditure
Gains /
(losses)
Transfer
between
funds
At 31
March
2023
£
£
£
£
£
£
(86,937)
358,029
(416,983)
626,460
(47,303)
433,266
182,697
-
-
-
47,303
230,000
95,760
358,029
(416,983)
626,460
-
663,266
25,000
-
(25,000)
-
-
-
20,000
6,000
(26,000)
-
-
-
-
60,000
(30,000)
-
-
30,000
-
15,000
(15,000)
-
-
-
-
4,000
(4,000)
-
-
-
-
5,000
(5,000)
-
-
-
-
4,000
(4,000)
-
-
-
-
45,000
94,000
(109,000)
-
-
30,000
140,760
452,029
(525,983)
626,460
-
693,266

20. Analysis of net assets between funds

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
£ £ £ £
Tangible fixed assets 174,630 – 174,630 182,291
Investments 25,857 – 25,857 25,649
Current assets 633,651 12,000 645,651 522,920
Current liabilities (118,815) – (118,815) (37,594)
-------------------------------- --------------------------------- -------------------------------- ---------------------------------
Net assets 715,324 12,000 727,324 693,266
================================= ================================= ================================= =================================

21. Lease commitments

Total future minimum lease payments under non-cancellable operating leases:

2024 2023
£ £
Due not later than one year 4,400 4,400
Due later than one year and not later than five years 9,900 14,300

- 24 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2024

22. Related parties

There were no related party transactions in the current year.

In the prior year, £5,000 was received from Newcastle Hospitals NHS Foundation Trust for charitable activities performed by Disability North. £2,500 of this income was paid out to We are all Disabled, a community interest charity which Dr Lucy Reynolds founded and was a trustee of.

23. Capital commitments

At year end, the charity had committed to £14,000 capital expenditure work on the changing places facility at The Dene Centre.

24. Post balance sheet events

Subsequent to the year end, works to the roof at Disability North are set to begin. The cost of this repair project is estimated at £288,000.

- 25 -