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← Disability North

2025-03-31-accounts

CHARITY REGISTRATION NUMBER: 514733 COMPANY REGISTRATION NUMBER: 1781525

Disability North

Company Limited by Guarantee Financial Statements

31 March 2025

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 2025

Page
Executive Committee’s annual report (incorporating the message from our Chief
Executive Officer) 1
Independent Examiner’s Report 13
Statement of financial activities (including income and expenditure account) 14
Balance Sheet 15
Statement of cash flows 16
Notes to the financial statements 17

Disability North

Company Limited by Guarantee

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

Year ended 31 March 2025

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 2025.


the financial statements of the charity for the year ended 31 March 2025.
the financial statements of the charity for the year ended 31 March 2025.
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
N Sinclair
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 2025

Chief Executive Officer foreword

I am pleased to present the Annual Accounts for Disability North. This year has been one of both challenge and determination, as demand for our advice, advocacy, and independent living support continues to grow. Throughout, our commitment to empower disabled people has remained at the heart of everything we do.

These accounts reflect our careful stewardship of resources and our continued focus on sustainability. We are proud to have delivered high-quality, user-led services while strengthening partnerships across the region and championing greater inclusion and accessibility.

My thanks go to our staff, volunteers, trustees, and supporters, whose dedication makes our work possible. We continue to create opportunities, break down barriers, and support disabled people to live full and independent lives.

Vici Richardson Chief Executive Officer 8 December 2025

- 2 -

Disability North

Company Limited by Guarantee

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

Year ended 31 March 2025

The Executive Committee present their report together with the financial statements of the charity for the year ended 31 March 2025. The financial statements are also prepared to meet the requirements for a directors’ report and accounts for the 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:

Objectives for the Year Under Review 2024-2025

During the year under review, Disability North focused on beginning the implementation of our new five-year Strategic Plan (2024–2029). This plan is built around four strategic priorities:

Priority 1: Redevelopment of the Dene Centre Priority 2: Financial Stability, including progress toward accreditation as a Real Living Wage employer Priority 3: Amplifying the Voices of Disabled People across the region Priority 4: Establishing Disability North as a recognised centre of excellence for information, advice, and support on all aspects of disability

These priorities directly support our revised Mission statements Promote inclusion, independence, choice, and control for all disabled people. Enable all disabled people to lead the fulfilling life that they choose.

Engage with policy makers and networks to get loud, make change, share lived experiences at local and national level and be a hub for everything connected with disability.

Remove societal barriers hindering access to opportunities in employment, education, volunteering, and healthcare.

- 3 -

Disability North

Company Limited by Guarantee

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

Year ended 31 March 2025

OBJECTIVES AND ACTIVITIES (continued)

Public Benefit

Disability North’s mission is to promote inclusion, independence, and choice for disabled people. The public benefits are clear and wide-reaching:

Summary of Achievements and Performance (2024–2025) During 2024–2025, Disability North:

Together, these achievements demonstrate strong progress toward our 2024–2029 Strategic Objective, embedding inclusion, choice, and control while ensuring long-term organisational sustainability and impact.

- 4 -

Disability North

Company Limited by Guarantee

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

Year ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE

Review of Activities

Our core work continues to centre on advice and support covering welfare benefits, direct payments, and independent living issues. These services are funded through a mix of charitable grants, commissioned contracts, and income-generating services.

In 2024–2025, with support from The Newcastle Fund, we piloted a project offering peer support, work experience, and wellbeing activities for disabled young people.

Positive outcomes and improvements to disabled peoples lives are central to what we do and during 2024 – 2025 our evaluation data shows consistently high satisfaction and improved outcomes.

These outcomes reflect the positive and lasting impact of Disability North’s support.

Enable all disabled people to lead the fulfilling life that they choose.

Promote inclusion, independence, choice, and control for all disabled people.

Direct Payment Support

Our Direct Payment Support Service provides one-to-one guidance to individuals managing Direct Payments and Personal Health Budgets. Having delivered this service in Newcastle for over 20 years, we now operate regionally. It is a highly personalised service provided by a team who bring both professional and lived experience to their role.

During the 24-25 financial year we supported over 500 people, with 94% rating the service as effective or very effective.

We supported the recruitment of almost 200 Personal Assistants, hosted a PA matching event with Newcastle Work and Thrive, and continued partnership work with universities and Newcastle College, where we delivered training on self-directed support.

Disability North continues to be recognised nationally as a trusted voice in self-directed support, with our CEO contributing to several national forums, enabling Disability North to feed into policy and share good practice.

- 5 -

Disability North

Company Limited by Guarantee

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

Year ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE (continued)

Benefits Advice

Disability North's welfare benefits service provides an essential service for disabled people, their families, and carers in the North East.

Funded by the Access to Justice Foundation and Henry Smith Foundation—saw a 45% increase in referrals. In 2024–2025, we supported 4,928 disabled people and carers, securing £11.8 million in benefits. Access to Justice funding enabled expansion into appeal and tribunal work, and delivery of training and outreach sessions to more than 40 partner organisations. We also continued to address digital exclusion as more benefits processes moved online.

Community Care Advice

We supported 75 individuals with community care advice, though service delivery was temporarily paused during the year due to capacity and recruitment challenges.

Independent Living

We responded to 1,140 requests for advice on equipment and services including personal care, household aids, mobility equipment, and accessible travel and holiday options.

Engage with policy makers and networks to get loud, make change, share lived experiences at local and national level and be a hub for everything connected with

disability.

Remove societal barriers hindering access to opportunities in employment, education, volunteering, and healthcare.

Training

During 2024/2025 we extended our successful offer of Personal Assistant Training. We received funding from Skills for Care to run PA training courses alongside Good Employer sessions for those employing PAs, In collaboration with our regional partners Darlington Advice on Disability and People First Cumbria, we were able to offer our training across the Northern region.

During 2024/2025 we ran 29 Personal Assistant Courses,

Our expanded training offer includes :

We have continued to work alongside the Community Transport Association and have supported them in the co production and accessibility of their training.

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Disability North

Company Limited by Guarantee

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

Year ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE (continued)

Policy Influencing

Raising awareness of the issues disabled people face across the North East is a key part of our work. Our CEO continued to engage with key partners including Think Local Act Personal, Skills for Care, Disability Rights UK, Inclusion London, Disability Poverty Action Group, and the North East Combined Authority.

Highlights included:

Research Partnerships

Disability North remains an active partner in academic research, including:

The Transitions Project led by Professor Janice McLaughlin, exploring experiences of disabled young people. This impactful project is providing learning and evidence to help shape better services for our young people across the North East.

Collaboration with Northumbria University on the Gender and Sexualities Research Project , which produced a film highlighting how identity affects disabled young people when recruiting Personal Assistants.

The Dene Centre

Recognising that the Dene Centre building is over 40 years old, ensuring its safety and longevity has been a key focus.

During 2024–2025 we achieved:

These initiatives have strengthened community engagement, enhanced accessibility, and created meaningful opportunities for volunteers to contribute, learn and develop new skills and increase confidence for the work place.

- 7 -

Disability North

Company Limited by Guarantee

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

Year ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE (continued)

Strategic Planning

Progress on the Strategic Plan is regularly reported by the Chief Executive Officer to the Executive Committee, ensuring governance oversight and alignment with our long-term objectives

FINANCIAL REVIEW

Financial Position

At 31 March 2025 the charity is reporting a net deficit of £199,282 (2024: surplus £34,058).

The deficit includes the cost of the replacement roof and new accessible toilet a total cost of £251,597.

Payroll services continues to be a source of revenue; income increased this year by 16.5% (2024: increase 11%).

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 (2025-2026). 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.

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 2025 were £273,226 (2024: £226,836), 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 £48,000 at year-end consist of amounts remaining set aside for the roof repair of Disability North’s head office.

Unrestricted reserves and restricted reserves were respectively £516,655 and £11,387 at the end of the year (2024: £715,324 and £12,000 respectively). Total reserves at 31 March 2025 show a net assets position of £528,042 (2024: £727,324).

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.

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Disability North

Company Limited by Guarantee

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

Year ended 31 March 2025

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.

Hire of conference room facilities

Our training room provides a reasonable priced option to hire. During 2024/2025 We continued 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. We have seen an increase of 17% and at the end of March 2025 we had a total of 665 payroll clients. Our payroll service has an excellent reputation and is a truly personalised service. This year we have begun to look at streamlining processes and further work around digitalisation and automation will take place. As one of our largest income streams we need to ensure continued capacity which is finely balanced with continuing a personalised service.

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

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.

- 9 -

Disability North

Company Limited by Guarantee

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

Year ended 31 March 2025

PLANS FOR THE FUTURE (continued)

Key Drivers for the Future

Our new strategy has been shaped and influenced by the voices of the people who use our services, alongside our stakeholders, staff, and members. With the refurbishment of the Dene Centre underway and our volunteer programme firmly established, we are entering the second year of our Strategic Plan with renewed focus and momentum.

In the year ahead, Disability North will:

Disability North remains committed to ensuring the voice of disabled people is heard at every level—local, regional, and national. We will continue to raise our profile across the North East, working collaboratively with statutory, voluntary, and community partners to secure long-term financial sustainability and strengthen our impact for years to come.

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.

- 10 -

Disability North

Company Limited by Guarantee

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

Year ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

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.

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.

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Disability North

Company Limited by Guarantee

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

Year ended 31 March 2025

INDEPENDENT EXAMINERS

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 8 December 2025 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 2025

I report on the financial statements for the year ended 31 March 2025, 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 to enable a proper understanding of the accounts to be reached.

John Oswald FCA STEPHENSON COATES AUDIT LIMITED Chartered accountants West 2, Asama Court Newcastle Business Park Newcastle upon Tyne NE4 7YD 8 December 2025

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Disability North

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2025

2025 2024
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 5 20,577 202,405 222,982 149,489
Charitable activities 6 453,589 - 453,589 431,529
Other trading activities 7 45,116 - 45,116 56,986
Investment income 6,840 - 6,840 5,114
Other income 3,000 - 3,000 3,000
--------------------------------- ------------------------------------------ ------------------------------------------ ------------------------------------------
Total income 529,121 202,405 731,526 646,118
================================= ========================================== ========================================== ==========================================
Expenditure
Expenditure on charitable activities 8 727,310 203,018 930,328 621,268
Pension liability 18 - - - -
--------------------------------- ------------------------------------------ ------------------------------------------ ------------------------------------------
Total expenditure 727,310 203,018 930,328 612,268
================================= ========================================== ========================================== ==========================================
Net income / (losses) on investments14 (480) - (480) 208
--------------------------------- ------------------------------------------ ------------------------------------------ ------------------------------------------
Net income / (expenditure) (198,669) (613) (199,282) 34,058
================================= ========================================== ========================================== ==========================================
Actuarial gain on defined
benefit pension scheme18 - - - -
--------------------------------- ------------------------------------------ ------------------------------------------ ------------------------------------------
Net movement in funds (198,669) (613) (199,282) 34,058
================================= ========================================== ========================================== ==========================================
Reconciliation of funds
Total funds brought forward 715,324 12,000 727,324 693,266
--------------------------------- ------------------------------------------ ------------------------------------------ ------------------------------------------
Total funds carried forward 19,20 516,655
=================================		 11,387
==========================================		 528,042
==========================================		 727,324
==========================================

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 - 26 form part of these financial statements.

- 14 -

Disability North

Company Limited by Guarantee

Balance Sheet

Balance Sheet
31 March 2025
2025 2024
£ £ £
Fixed assets
Tangible fixed assets 13 170,052 174,630
Investments 14 25,377 25,857
-------------------------------------- --------------------------------------
195,429 200,488
Current assets
Stock - -
Debtors 15 114,065 84,212
Cash at bank and in hand 328,452 561,439
--------------------------------- ---------------------------------
442,517 645,651
Liabilities
Creditors: amounts falling due within one year 16 (109,904) (118,815)
--------------------------------- ---------------------------------
Net current assets 332,613 526,836
--------------------------------- ---------------------------------
Total assets less current liabilities 528,042 727,324
--------------------------------- ---------------------------------
Net assets 528,042 727,324
================================= =================================
Funds of the charity
Unrestricted funds 516,655 715,324
Restricted funds 11,387 12,000
--------------------------------- -----------------------------
19,
Total charity funds 20 528,042 727,324
================================= =================================

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 8 December 2025, and are signed on behalf of the Executive Committee by:

L Reynolds Chair

Company registration number - 1781525

The notes on page 17 - 26 form part of these financial statements.

- 15 -

Disability North

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2025

Year ended 31 March 2025
2025 2024
£ £
Cash flows from operating activities
Net deficit (199,282) 34,058
Adjustments for:
Depreciation charges 11,220 12,323
(Gain) / loss on investment 480 (208)
Interest received (6,840) (5,114)
Changes in:
Trade and other debtors (29,853) 296,589
Trade and other creditors (8,910) 81,520
--------------------------------- ---------------------------------
Cash generated from operations (233,186) 419,168
--------------------------------- ---------------------------------
Net cash from operating activities (233,186) 419,168
================================= =================================
Cash flows from investing activities
Payments for the acquisition of tangible fixed assets (6,642) (4,662)
Interest received 6,280 5,114
--------------------------------- ---------------------------------
Net cash used in investing activities 198 452
================================= =================================
Net increase / (decrease) in cash and cash equivalents 232,987 419,620
Cash and cash equivalents at beginning of year 561,439 141,819
--------------------------------- ---------------------------------
Cash and cash equivalents at end of year 328,452 561,439
================================= =================================

The notes on page 17 - 26 form part of these financial statements.

- 16 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

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.

- 17 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

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

- 18 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

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.

- 19 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

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
Hadrian Trust
Newcastle City Council
Newcastle Round Table
Connected Voice
Together Fund
Newcastle Hospitals NHS Foundation Trust		 Unrestricted
Restricted
2025
2024
£
£
£
£
14,670
-
14,670
8,318
-
60,000
60,000
60,000
-
-
48,000
17,988
17,988
11,920
-
99,717
99,717
8,126
-
-
-
6,625
-
-
-
4,000
2,000
-
2,000
2,000
250
-
250
500
1,000
-
1,000
-
-
25,000
25,000
-
2,656
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
20,577
202,405
222,982
149,489

6. Charitable activities

ritable activities
Contractual payments
Sale of goods and services		 Unrestricted
Restricted
2025
2024
£
£
£
£
266,932
-
266,932
254,516
186,956
-
186,956
177,014
453,589
-
453,589
431,529

7. Other trading activities

er trading activities
Fundraising events
Rent and room hire		 Unrestricted
Restricted
2025
2024
£
£
£
£
-
-
-
1,424
45,116
-
45,116
55,562
56,986
-
56,986
56,986

- 20 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

8. Charitable 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
Irrecoverable VAT
Governance costs (note 11)		 Activities
undertaken
directly
Support
costs
2025
2024
£
£
£
£
347,901
354,662
702,563
462,371
112,787
114,979
227,765
149,897		 Activities
undertaken
directly
Support
costs
2025
2024
£
£
£
£
347,901
354,662
702,563
462,371
112,787
114,979
227,765
149,897
460,688
469,640
930,328
612,268
2025
2024
£
£
59,038
50,435
4,703
2,412
11,866
6,636
3,460
3,079
306,894
16,479
13,224
11,473
8,694
1,288
18,025
4,976
3,090
2,207
600
3,928
6,600
7,979
4,492
2,530
11,220
12,323
9,886
6,656
4,764
-
3,084
2,915
469,640
135,315

9. Support Costs

10. Net movement in funds

Net movement in funds is stated after charging:

Net movement in funds is stated after charging:
2025 2024
£ £
Independent examiner’s remuneration 3,207 2,915
Depreciation 11,220 12,323

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

There were no executive committee remuneration or other benefits for the year ended 31 March 2025 ( 2024: Nil ). Executive committees expenses paid for the year ended 31 March 2025 was £Nil ( 2024: Nil ). Governance costs were limited to the cost of the independent examination, which is disclosed in Note 10.

- 21 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

12. Staff costs

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

2025 2024
£ £
Gross Wages and Salaries 442,234 395,262
Employers National Insurance 30,387 24,822
Employers Pension 11,048 10,341
--------------------------------- ---------------------------------
483,668 430,425
================================= =================================

The average number of employees during the year was 21 (2024: 21) 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 (2024: 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 £147,595 (2024: £126,088 ).

13. Tangible fixed assets

Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for year
At 31 March 2025
Net Book Value
At 31 March 2025
At 31 March 2024		 Long leasehold
land
Long leasehold
buildings
Furniture &
equipment
Total
£
£
£
£
50,847
687,335
41,229
779,411
-
-
6,642
6,642
50,847
687,335
47,871
786,053
9,681
562,390
32,710
604,781
484
6,247
4,489
11,220
10,165
568,637
37,199
616,001
40,682
118,698
10,672
170,052
41,166
124,945
8,519
174,630

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

- 22 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

14. Fixed asset investments

UK managed bond
UK managed bond
At 1 April 2024
Unrealised loss
At 31 March 2025
Historical cost		 2025
2024
£
£
25,377
25,857
£
25,857
(480)
25,377
24,442

15. Debtors

Trade debtors
Other debtors		 2025
2024
£
£
110,250
69,086
3,815
15,126
114,065
84,212

16. Creditors: amounts falling due within one year

Trade creditors
Taxation and social security
Accruals and deferred income
Other creditors		 2025
2024
£
£
4,549
382
4,319
17,397
96,905
96,905
4,130
4,130
109,904
118,005

Included within accruals and deferred income is £91,591 (2024: £91,591) of deferred income that will be released in full in FY 2026. 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 25 - Feb 26.

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 2024
Income
Expenditure
At 31 March 2025		 £
2,543,950
8,200,592
(8,647,520)
2,097,021

- 23 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

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 £11,048 (2024 - £10,341) 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.

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
Newcastle City Council		 At 1 April
2024
Income
Expenditure
Gains /
(losses)
Transfer
between
funds
At 31
March
2025
£
£
£
£
£
£
427,324
529,121
(487,310)
(480)
468,655
288,000
-
(240,000)
-
48,000
715,324
529,121
(727,310)
(480)
-
516,655
-
60,000
(60,000)
-
-
-
8,000
-
(8,000)
-
-
-
-
17,688
(17,581)
-
-
107
-
99,717
(99,717)
-
-
-
4,000
-
(4,000)
-
-
-
-
25,000
(13,720)
-
-
11,280
12,000
202,405
(203,018)
-
-
11,387
727,324
646,118
(930,328)
(480)
-
528,042

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

- 24 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

19. Analysis of charitable funds (continued)

Prior year comparatives:

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
230,000
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

20. Analysis of net assets between funds

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2025 2024
£ £ £ £
Tangible fixed assets 170,052 – 170,052 174,630
Investments 25,377 – 25,377 25,857
Current assets 431,130 11,387 442,517 645,651
Current liabilities (109,904) – (109,904) (118,815)
-------------------------------- --------------------------------- -------------------------------- ---------------------------------
Net assets 516,655 11,387 528,042 727,324
================================= ================================= ================================= =================================

21. Lease commitments

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

2025 2024
£ £
Due not later than one year 4,400 4,400
Due later than one year and not later than five years 5,500 9,900

- 25 -

Disability North

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

22. Related parties

There were no related party transactions in the current year.

- 26 -