COMPANY REGISTRATION NUMBER: N1019258
CHARITY REGISTRATION NUMBER: NIC100004
Disability Action (Nl)
Company Limited by Guarantee
Financial Statements
31 March 2023
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN

Disability Action (Nl)
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2023
Page
Trustees, annual report (incorporating the director's report)
Independent auditorts report to the members
Statement of financial activities (including income and
expenditure account)
12
Statement of financial position
13
Statement of cash flows
14
Notes to the financial statements
15

Disability Action (Nl)
Company Limited by Guarantee
Trustees. Annual Report {Incorporating the Dlrector's Report)
Year ended 31 March 2023
The trustees. 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 2023.
Reference and administrative details
Registered charity name
Oisability Action (Nl)
Charity registration number
NIC100004
Company registration number N1019258
Principal office and registered Portside Busines5 Park
office
189 Airport Road West
Belfast
BT3 9ED
The Irustees
P Bray
M Douglas
l Elliott
G Maguire
M Marshall
J Carberry
W Clarke
A Passmore
P Lyle
(Resigned 19 June 2022)
Company secretary
A Brown
Auditor
Finègan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN
Bankers
Ulster Bank Limited
Arches Retail Park
Belfast
BT5 4AF
Dankse Bank
Forestside Shopping Centre
Upper Galwally
Belfast
BT8 6FX
Solicitors
Elliott Duffy Garrett
40 Linenhall Street
Belfast
BT2 8BA
Cleaver Fulton Rankin
50 Bedford Street
Belfast
BT2 7FW

Disability Action (Nl)
Company Limited by Guarantee
Trustees. Annual Report (Incorporatlng the Dlrectorfs Report) (continu
Year ended 31 March 2023
Structure. governance and management
Disability Action (Nll is a company limited by guarantee and a registered charity. The organisation is
governed by up to 12 trust88s who ar8 nominated by member groups and elected by postal ballot at
the AGM, if required. One third of th& trustees retire each year on a rotational basis.
Recrultlng and Appointing Trustees
Trustees are recruit8d through an annual election process to conform to the M8morandum and
Articles of Association. In the charity's case a postal ballot is undertak8n with its 100 member
organisations.
Newly appointed trustees under90 an induction process and receive an induction pack. Trustees are
also appointed to sub committees which best match their skills and are supported by the ral8vant
senior staff member.
The board meets bi-monthly with sub-committees meeting in alternate months. The company's
standing sub-committee structure compris8s a Human Resourc8s Sub-committee and a Finance,
Strategy & Audit Sub-committee. Each standing sub-committe8 also includes co-opted members who
are proposed and agreed by the main board. The work of all sub-committees is presented to the board
for its approval and tha board refers issues to specific sub-committe8s. All trustees serv8 on at least
one sub-committee.
Disability Action {Nll is a member of a numb8r of nelwork organisations e.g. NICVA and Childr8n Nl
and has strong relationships with the private sector e.g. Northern Ireland Chamber of Commerce and
Industry and publ IG sector groupings.
Risk Management Statement
Significant risks to funding hav8 led to the development of a strategic plan which allows for the
diversification of charitable activities. In addition, corporate risk is managed by ensuring that
appropriate insurance Gover is in place, adhering to rigorous internal financial controls, implementation
of an annual budgetary process and the operation of a staff appraisal scheme.
Management and Remuneration
The Board of Trustees delegates the daily operation of the charity to the Senior Management team
which is headed by the Chief Executive Officer. Remuneration of key management P8rsonnel is set by
the Board based on appraisal of industry benchmarks.

Disability Action {Nl)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2023
Objectlves and activities
Disability Action's Strategic plan for 2022 - 26 sets out a vision of a truly inclusive society wh8r8 our
mission is to support Human Rights for All. Our S k8y Strategic principles are to:
Advocate for human rights for all
Change attitudes to enhanc8 social inclusion and independence
Support through skllls and employment
Educate to 8mpower through training
Be a sustainable organisation
In order to fulfil these priorities Disability Action {Nl} will continue to work with and for Disabled people
and their representative organisations throughout North8rn Ireland. Key activities include the provision
of information and advice services. 8mployment and vocational training programmes, transport
services, research, training and equality work, ¢ommunity development, mobility assessments and
lessons, and a human rights programme. The charity represenls people regardless of their disabilty.
whether that is a physical, mental health, sensory, hidden or learning disability.
Achievements and performance
Set against a backdrop of political instability, European funding ending and potentlal budget cuts the
financial year to 31st March 2023 has been difficult. ESF funding ended and we wer& successful in a
joint bid to the UKSPF to continu8 SUPPQrting disabled people into employment, which secured the
jobs of Disability Action stsff. The new DSS (disability specialist support) contract under Dept for
Economy's Skills for Work and Life programme has been building slowly wilh great results.
Disability Action piloted a Mental Health Couns811ing programme through funding from the Community
Foundation, giving disabled p80ple direct aC￿sS to counselling provision. This has prov8d very
successful, and we will continue to d&v8lop mental health provision across all our contracts.
Coming out of 2 years with COVID restrictions has proved slow progres5 Wlth both DATS (Disability
Action Transport Scheme) and Mobility Centre assessment seeing slow increase in numbers. DATS
r8cÈived their first electric bus provided by the Dept for Infrastructure. which will be monitored for
effectiveness within the service.
February 2023 brought the end to our ONSIDE project. ONSIDE was a cross-border project funded by
th8 European Union's INTERREG VA Programme and managed by th8 Special European Union
Programme Body. Disabilily Action was lead partner, working alongside Independent Living Movement
Ireland, the Northem Ireland Housing Executive and Supporting Communities. The ethos of the project
was to enable and empower disabled people to take control of their social connections and become
active in their local and online communities. 2500 people took part in the programme where we
distributed 2410 tablets and 963 other pieces of equipment to assist with ac￿Ssibl11ty. 990/) of
participants said they would recommend ONSIDE to others.

Disability Action (Nl)
Company Limited by Guarantee
Trustees. Annual Report (I ncorporating the Director's Report) (contlnued)
Year ended 31 March 2023
Financial review
Net expenditure for the year ended 31 March 2023 was (£144,309). The organisalion uses the
following key financial performance indicator (KFPI) to monitor financial performance
'Net income
before capital grants and depreciation and impairment chaiges,. The KFPI of1£93,984).
The charivs main source of income continues to be from services delivered under government
contract. The main category of expenditure is staff dedicated to our object8 of working with disabled
people and such costs represent 54 /0 of revenues (2022 - 46.2°1.).
Depreciation is not charged on buildings on the grounds that the charge would be immaterial, due to
the residual value of the buildings being in excess of their carrying amount. The rationale for this is to
provide a fair presentation of the results and financial position of the cornpany. The trustees are of the
opinion that the value of the fixed assets is not less than their net book value.
The board is aware of the impact of funding cuts over the past few years on the unrestricted cash
reserv8s of the organisation. Measures were put in place in 2020 in order to replenish and rebuild
unrestricted cash res8rves to the level of £250.000 over the next three years. These continue you be
monitored.
Th8 Northern Ireland Charities Pension Scheme (NICPS) is a multi-employer final salary scheme
which was closad in 2009. Thera are currently 444 scheme m8mbers and 11 actively participating
scheme employers. The ov8rall scheme deficit identified by the September 2022 actuarial valuation
was £3.2mil.
Plans for future periods
We are committed to working diligently to achieve a financial surplus In 2023124 and the fLrture of the
organisation. During th8 year several k8y contracts ware renewed and we wer8 also su¢cassful in
our tender for the Department of Economy Disability Support Services contract.
We continue to adapt to the challenges brought to the our staff members with Covid-19 and the Cost
of Living crisis and continue to ensure the safety and wellbeing of all staff and participants.
Trustees. responsibilities statement
The trustees, who are also directors for the purposes of company law, are rèsponsible for preparing
the trustees, report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting PractlGe}.
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of Ihe charitable company and the incoming reSoUr￿S and
application of resources, including the income and expenditure. for that period.

Disability Action (Nl)
Company Limited by Guarantee
Trustees. Annual Report (Incorporatlng the Director's Report) (conllntmd)
Year ended 31 March 2023
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the applicable Charities SORP-
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concem basis unless it is inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the chartty's transactions and dlsclose with reasonable accuracy at any time the financial
position of the charFty and enable them to ensure that the financial stat8m8nts 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 irregularilies.
Auditor
Each of the persons who is a trustee at the date of approval of this report confimis that:
so far as they are aware, there is no relevant audit information of which the charity's auditor is
unaware. and
th8y have taken all steps that they ought to have tak8n as a trustee to make themselves aware of
any relevant audit information and to establish that the charity's auditor is aware of that
information.
Small company provlslons
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual report was approved on 27 March 2024 and signed on behalf of the board of
trustees by-
P Bray
Trustee
Douglas
Trustee

Disability Action {Nl)
Company Limited by Guarantee
Independent Auditor's Report to the Members of Disabllity Action (Nl)
Year ended 31 March 2023
Opinion
We have audited the financial statements of Disability Action (Nl) (the 'charity'l for the year ended
31 March 2023 which comprise the statement of financial activities (including income and 8xpenditure
account), statement of financial position, statement of cash flows and the related notes. including a
summary of significant accounting policies. The financial reporting frarnework that has been applied in
th8ir preparation is applicable law and United Kingdom Accounting Standard5, including FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practice).
In our opinion the financial statements-
give a trua and fair view of the state of the charity's affairs as at 31 March 2023 and of its
incoming resources and application of resources, including its income and 8xpenditur8, for the
year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounling Practice,.
have baen prepared in accordanc8 with the requirements of the Companies Act 2006.
Basls for oplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditofs
responsibilities for tha audit of the financial statements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audlt of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believ8 that the audit evid8nce we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, us8 of the going conc8m
basis of accounting in the preparation of the financial ststements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the charitls ability
to Continue as a going concem for a period of at least twelve months from when the financial
statements a￿ authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the relevant sections of this report.

Disability Action (Nl)
Company Limited by Guarantee
Independent Auditor's Report to the Members of Disability Action (Nl) (contlnu
Year ended 31 March 2023
Other infomiation
The other information comprisès the information included in the annual report. other than the financial
statements and our auditor's report th&reon. The trustees are responsibl8 for th8 Other information.
Our opinion on the financial statements do&s not cover the other information and, 8xc8pt to the extent
otherwise expliciuy stated in our r8POrt, we do not express any fomi of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with the
financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to detemiine whether there is a material misstatement in the financial statements or a
material misstatement of the other information. If, based on the work we have performed. we conclude
that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinlons on other matters prescribed by the Companies Act 2006
In our opinion. bas8d on the work undertaken in the course of the audit:
the information given in the trustees, report for the financial year for which the financial
statements are prepared is consistent with the financial statements: and
the trustees, report has been prepared in accordance wtth applicable legal requirèments.
Matters on which we are required to report by exception
In the light of th8 knowledge and understanding of the charity and its environment obtained in the
course of the audit, we have not identified material misststements in the trustees, report.
We have nothing to report in respect of th8 following matters in relation to which the Companies Act
2006 requires us to report to you if, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit have not
been received from branches not visited by us: or
the financial stat8ments are not in agr&èment with the accounting r&cords and returns- or
certain disclosures of trustees, remunaration specified by law are not made. or
we have not received all the infomiation and explanations we requira for our audit,. or
the trustees were not entitled to prepar8 the financial statements in accordance with the small
companies regime and take advantage of the small companies, exemptions in preparing the
director5. report and from the requirement to prepare a strategic report.

Disability Action {Nl)
Company Limited by Guarantee
Independent Auditor's Report to the Members of Disabllity Action (Nl) (continued)
Year ended 31 March 2023
Rosponslbilities of trustees
As explained more fully in the trustees, responsibilities statement, the trustees (who are also the
directors for the purposes of company lawl are responsible for th8 preparation of the financial
statements and for being satisf18d that th8y give a true and fair view, and for such intemal control as
the truste8s determine is necessary to enable the preparation of financial stat8ments that are free
from material misstatement, wh8ther due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going con￿rn basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic alternatlve but to do so.

Disability Action (Nl)
Company Limited by Guarantee
Independent Auditor's Report to the Members of Disability Action (Nl) {¢ontinu•d)
Year ended 31 March 2023
Auditorfs responsiblllties for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement. whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that
an audit conducted in accordance wtth ISAS (UK) will always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered material rf. individually or in the
aggregate. they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design
procedures in line wtth our responsibilities, outlined above, to detect material misstatements in respect
of irregularities. including fraud. The extent to which our procedures a￿ capable of delecting
irregularities. including fraud is detailed below-.
In idenlifying and assessing risks of material misststement in respect of irregularitie5. including fraud
and non-compliance with laws and regulations, we considered the following..
the nature of the industry and sector. control environment and business performance including
the design of the remuneration policies, key drivers for directors. remuneration, bonus leve15 and
perfonnan¢e targets.
results of our enquiries of management about their own identification and assessment of the risks
of irregularities.,
any matters we Identified having obtained and review8d documentation of their policies and
procedures relating to:
identifying, 8valuating and complying with laws and regulations and whether management
were aware of any instanc8s of non-complianc&',
detecting and ￿SpOnding to the risks of fraud and whether management have knowledg8 of
any actual, suspected or alleged fraud-
the intemal controls established to mitigate risks of fraud or non-compliance with laws and
regulations.
the matters discussed among the audit engagement team including significant component audit
teams and relevant internal specialists, including tax and valuations specialists regarding how and
whera fraud might occur in the financial statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportunities and in￿ntiveS that may exist within
the organisation for fraud and identified the greatest potential for fraud. In common with all audits
under ISAS (UK). we are also required to perform specific procedures to respond to the risk of
management override.
We also obtained an understanding of the legal and regulatory frameworks in operation, focusing on
provisions of those laws and regulations that had a direct effect on the determination of material
amounts and disclosures in the financial ststements. The key laws and regulations we considered in
this context included ongoing compliance with the UK Companies Act and tax legislation.
In addition. we considered provisions of other laws and regulations that do not have a direct effect on
the financial statements but compliance with which may be fundamental for their ability to operate or to
avoid a material penalty.

Disability Action {Nl)
Company Limited by Guarantee
Independent Auditor's Report to the Members of Dlsability Action (Nl) (Gontinugd)
Year ended 31 March 2023
As part of an audit in accordanc8 with ISAS (UK), we exercise professional judgment and maintain
professional scepticism throughout the audit. We also..
Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, design and perform audit proc8dures responsive to those risks, and obtain audit
evidenca that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involva collusion, forgery, intentional omissions, misrepresentations, or th8 override
of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances. but not for the purpose of expressing an
opinion on the eff8ctiveness of th8 internal control.
Evaluate ihe appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting
and, based on th8 audlt evidence obtain8d, whether a material uncertainty exists related to
events or conditions that may cast significant doubt on the Gharity's ability to continue as a going
concern. If we conclude that a material uncertainty exists. we are required to draw attention in
our auditor's report to the related disc105ures in the fir7ancial statements or, if such disclosures
are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained
up to the date of our auditor's report. However, future events or conditions may cause the charity
to cease to continue as a going concern.
Evaluate the overall presantation, structure and content of the financial statements, including the
disclosures, and whether the financial stataments represant the underlying transactions and
events in a mann8r that achieves fair presentation.
We communicale with those charged with govemance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audit.
10

Disability Action {Nl)
Company Limited by Guarantee
Independent Auditor's Report to the Members of Disabillty Actlon (Nl) {¢ontlnued)
Year ended 31 March 2023
Respective responsibilities of directors and auditor
As explained more fully in the Directors, Responsibilities Statement, the directors are responsible for
the preparation of the financial stalements and for being satisfied that they give a true and fair view.
Our responsibility is to audit and express an opinion on the financial statements in accordance with
applicable law and International Standards on Auditing (UK). Those standards require us to comply
with the Financial Reporting Council's (FRC'S) Ethical Standard for Auditors,. in the circumstances set
out in note 32 to the financial statements.
Use of our report
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charity's members those matters we are required to state to them in an auditor's report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to
anyone other than the charity and the charty'5 members as a body, for our audit work. for this report.
or for the opinions we have formed.
Paul Dolan FCA (Senior Statutory Auditor)
For and on behalf of
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN
27 March 2024
11

Disability Action (Nl)
Company Limited by Guarantee
ststement of Financial Actlvities
(including income and expenditure account)
Year ended 31 March 2023
2023
Restricted
funds Total funds Total funds
2022
Unrestricted
funds
Nots
Income and endowrnents
Donations and legacies
Charitable activities
Other trading activit18S
Investment income
other income
111.639
1,099,767
12,030
12
3,500
111,639
6,335,434
12,030
12
3,500
6,462,615
34,237
5,855,675
633
12
12,184
5,235,667
Total Income
1,226,948
5,235,667
5,902.741
Expenditure
Expenditur8 on charitab18 activities
Total expenditure
10,11
1,172,152
5,425,850
6,597,802
6,597,802
6.096,131
1,172,152
5,425,650
6,096.131
Net expenditure
54,796
(189,9831 (135.187) 1193,390)
Transfers be￿een funds
(15,284)
15,284
Nét movement In fund5
39,512
(174,699> {135,187) (193.390)
Reconciliation of funds
Totsl funds brought forward
Total funds carrled forward
288,595
324,699
613,294
806,684
328,107
150,000
478.107
613.294
The statement of financial a¢tivitias includes all galns and losses recognlsed in the yaar.
All income and expenditure d8rive from continuing activities.
The notos on pages 15 to 35 form part of theso flnancial ststement8.
12

Disability Action {Nl)
Company Limited by Guarantee
Statement of Financlal Position
31 March 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
Investments
17 1.043,313
18
251
1.071,216
251
1,043,564
1,071.467
Current assets
Debtors
Cash at bank and in hand
19
970,848
63,245
1.007,509
66,064
1,034,093
1.073.573
Creditors: amounts falling due within one year
Net cur￿nt liabilitie5
21
1,335,391
1.240,879
301,298
167.306
Total assets less current liabllltles
742,266
904.161
Creditors: amounts falling due after moro than one year
22
62,003
Provisions
24
202,156
290.867
Net assets
478,107
613,294
Funds of the charlty
Restricted funds
Unrestricted funds
150,000
328,107
324,699
288.595
Total charity funds
26
478,107
613.294
These financial statements have been pr6par8d in accordance with the provisions applicable to
companies subject to th8 small companies, regim8.
These financial stataments were approved by the board of trustees and authoris8d for issuè on 27
March 2024, and are signed on behalf of the board by:
P Bray
Trustee
M Douglas
Trustee
Th• notos on pages 15 to 35 forni part of those flnancial statements.
13

Disability Action (Nl)
Company Limited by Guarantee
ststement of Cash Flows
Year ended 31 March 2023
2023
2022
Nole
Cash flows from operating activlties
Net expenditure
1135,187) 1193,390)
Adjustments for..
Depreciation of tangible fixed assets
Other interest receivable and similar income
Gains on disposal of tangible fixed assets
A¢cru8d expensesl{income)
50,325
(12)
(3,500)
105,621
84.576
(12)
(29,609)
Changes in..
Trade and other debtors
Trade and other creditors
Provisions and employ8e benefits
Cash generated from operations
145,737)
161,122
(88,711)
43,921
42.682
(197.082)
(292,835)
Interest re￿iVed
12
12
Net cash froml(used in) operating activities
43,933
(292,823)
Cash flows from Investing actlvltios
Purchase of tangible assets
Proc88ds from sale of tangible assats
Net cash used in investing activities
(22,422) {179.933)
(228)
122,422) (180.161)
Net in¢reasel(decrea$el In cash and cash equivalents
Cash and cash equlvalents at beglnning of year
Cash and cash equlva18nts at end of year
21,511
{374.343)
1352,832)
1472,984)
98,641
(374,343)
20
The notes on pages 15 to 35 form part of these finanGlal statements.
14

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2023
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is Portside Business Park, 189 Airport Road West, Belfast, BT3 9ED.
statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 1021) and the Companies AGt 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical Gost basis, as modffied by the
revalualion of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
Tha financial statements are prepared in st8rling, which is the functional currency of the entity.
Golng concern
There are no material uncertainties about the ¢harity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of th8 financial ststements requires management to make judgements,
éstimates and assumptions that affect th8 amounts reported. These estimates and judgements
are continually reviewed and are based on experiénc8 and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
Signlflcant judgements
There are no significant judgements (apart from those involving estimations) that management
has made in the process of applying the entity's accounting policies and that have the most
significant effect on the amounts recognised in the financial statements.
Key sources of estimation uncertainty
Accounting estimates and assumptions are made concerning the future and, by their nature, will
rarely equal the related actual outcome. The key assumptions and other sources of estimation
uncertainty that have a significant risk of causing a material adjustment to the carrying amounts
of assets and liabilities within the next financial year ar8 as follows..
Management estimale an appropriate discount rate for present value calculations in measuring
th8 pension liability recognised in the Statem8nt of Financial Position
15

Disability Action {Nl)
Company Limited by Guarantee
Notes to the Financial Statements (continu•d)
Year ended 31 March 2023
Accounting policies (contlnuarl)
Foreign currencles
Foreign currency transactions are initially recorded in the fijnctional currency, by applying the
spot exchange rate as at the dale of the transaction. Monetary assets and liabilities denominated
in foreign currencias ar8 translated at the exchange rate ruling at th8 reporting date. with any
gains orlosses being taken to the statement of financial activitie5.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustee5 for particular future project or
commitment.
Restricted funds are subjected to restrictions on their 8xpenditure d8clared by the donor or
through the terms of an appeal. and fall into one of sub-classas.. restricted income fLSnds or
endowment funds.
Incoming re$ourc8s
All incoming resources are included in the statement of financial activities when entitlement has
passed to th8 charity- it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. Th8 following specific policies
are applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognlsed when receipt Is probable and entitlement 15 established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the valu8 is derived from the cost to the donor
or the estimated resale value. Donated facilities and Services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of serVI￿S is recognised with the delivery of the
contracted service. This is classified as unreslricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and retumed if unspent. in which case
it may be regarded as restricted.
16

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Flnancial Statements (contlnuèd)
Year ended 31 March 2023
Accountlng pollcies (contInu￿)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates-
expenditure on raising funds includes the costs of all fundraising activities. events.
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contrlbute to on a reasonable. justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently statad at cost less any
accumulated depreciation and impairment losses. Any tangible assets carri8d at r8valued
amounts are recorded at the fair value at the date of revaluation less any subsequ8nt
accumulated daprgciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation. is recognised in other
recognised gains and losses. unless it reverses a charge for impairment that has previously been
recognised as expenditure within Ihe statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses.
except to which it offsets any previous revaluation gain. in which case the105s is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset. less its residual
value. over the useful economic lrfe of that asset as follows=
Long leasehold propety
Motor vehicles
Equipment
200/0 Straight line
15Yo - 20.￿ straight line
Investments
Unlisted equity investments are initially recorded al cost, and subsequently measured at fair
value. If fair value cannot be reliably measured, assets are measured at cost less impairment.
17

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Accounting policies (¢ontinu*d)
Investments fGontinuedJ
Listed investments are measured at fair value with changes in fair value being recognised in
income or expenditure.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost
less any accumulated impairment losses.
Investments in associates accounted for in accordance with the fair value model are initially
recorded at the transaGtion price. At each reporting date, the investments are measured at fair
value, with changes in fair valu8 taken through income or expenditure. Where it is impracticable
to measure fair value reliably without undue cost or effort. the cost model will be adopted.
Dividends and other distributions r8ceived from the investment a￿ racognised as income without
r8gard to whether the distributions are from accumulated profits of the associate arising beforè or
after the date of acquisition.
Investments In lolnt v8ntur8s
Investments in jointly controlled entities accounted for in accordance with the cost model are
recorded at cost less any accumulated Impairment Ioss8S.
Investments in jointly controlled entities accounted for In accordance with the fair value model are
initially recorded at the transaction prlce. At each reporting date, the investments are measured
at fair value, with chang8s in fair value taken through Incoma or 8xpenditure. Where it is
impracticable to measure fair value reliably without undue cost or effort. the c051 model will b8
adopted.
Dividends and other distributions received from the inveslment are recognised as income without
regard to whether the distrlbutlons ara from accumulated profits of the jolnt Venture arising before
or after tha date of acquisition.
Impaimient of fixed assels
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount. the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each raporting dat8.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generatlng unit to which the asset belongs. The cash-generating unit is the smallest
identifiable group of assets that in¢lud8S the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
18

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements fcontinuod)
Year ended 31 March 2023
Accounting policies {continu•rl)
Impairment of flxod assets (cc>ntinued)
For impaimient testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the syn8rgi8s of the combination, irr8spective of whether other assets or liabilitias of the charity
are assigned to those units.
Provlslons
Provisions are recognised when the entity has an obligation at the reporting date as a result of a
past event, it is probable that the entity will be required to transfer economic banefits in
settlement and the amount of the obligation can be estimated reliably. Provisions are recognised
as a liability in the stat8mant of financial position and the amount of the provision as an 8XP8nse.
Provisions are initially measured at the best estimate of the amount required to setde the
obligation at the reporting date and subsequently reviewed at each reporting date and adjusted
to reflect the current best estimate of the amount that would be required to settle the obligation.
Any adjustments to the amounts pr8viously racognised are recognis8d in income or expenditure
unless the provision was originally recognis8d as part of the cost of an asset. Wh8n a provision is
measured at the present value of the amount expected to be required to settle the obligation, the
unwinding of the discount is recognised as a finance cost in the statament of financial activities in
the period it arises, and is allocated to the appropriate expenditure heading.
Financial instruments
A financial assat or a financial liability is re¢ognised only when the charity becomes a paty to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at th8 cash or other
consideration expected to be paid or received and not discounted.
Debt instruments ar8 subsequently measur8d at amoriised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measur8d
reliably, th8 investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments ara subsequently measured at
cost less impairmenl.
Other financial instruments, including derivatives, ar8 initially recognised at fair value. unless
payment for an asset is def8rr8d beyond normal business terms or financed at a rate of interest
thal is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair valu8, Wlth any changes
recognised in the statement of financial activities, with th8 8xception of hedging instrum8nts in a
designat8d hedging relationship.
19

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (¢ondnu•d)
Year ended 31 March 2023
Accounting policies {contlnued)
Flnancial instruments (contlnugd)
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is r8cognised under the appropriate heading in the statement of financial
activities in which th8 initial gain was recognised.
For all equity instruments regardless of significance, and oth8r financial assets that are
individually significant, these are assessed individually for impairm8nt. Other financial assèts are
either assessed individually or grouped on the basis of similar credit risk characterislics.
Any reversals of impairment are recognised immediately. to the extent that the raversal does not
result In a carrying amount of the financial asset that exceeds what the carrying amount would
have b88n had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined Contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the ext8nt
that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expècted to be settled wholly within 12 months of the ènd of the
reporting date in which the employees render the related service, the liability is measured on 8
discounted present value basis. The unwinding of the discount is r8cognised as an expense in
the period in which it arises.
Employee benefits
Employee benefits ar8 recognised as an expense when employees become entitled as a result
of service render8d during the reporting period.
Termination benefits are recognised as an expense in inGoma or expenditure immadiately.
Termination banafits are recognised as a liability and expans8 only wh8n the company is
demonstrably committed either to terminate the employm8nt of an 8mployee or group of
employees before the normal retirement date or to provide termination benefits as a result of an
offer made in ordér to encourage voluntary redundancy.
Termination benefits are maasured at the best estimate of the expenditur8 that would be required
lo settle th8 obligation at tha r8porting date. In the case of an offer made to encourage voluntary
redundancy, measurement is based on the number of employees expected to accept the offer.
When termination benefits are due more than 12 months after th8 end of the reporting period,
they shall be measured at their discounted present value.
20

Disability Action (N l)
Company Limited by Guarantee
Notes to the Flnanclal Statements (contlnu8dJ
Year ended 31 March 2023
Limited by guarantee
Every member of the charitable company undertakes to contribute to the assets of the charitable
company, in the event of Ihe same being wound up while it is a member, or within one year after
it ceases to be a member, for payment of the debts and liabilities of the charitable company
contracted before it ceases to be a member. and of the costs. charges and expenses of winding
up. and for the adjustment of the rights of the contributories among Ihemselves, such amount as
may be required not exceeding £1.
Donations and legacies
Unrestricted Total Fund5 Unrestricted Total Funds
Funds
2023
Funds
2022
Donations
Donations
Victoria Housing
2.979
2.979
4,237
30,000
4.237
30,000
Legacles
Legacies
108,660
108,660
111,639
111,639
34,237
34,237
21

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements Icontinued)
Year ended 31 March 2023
Charttable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Department of Health - core grant
Department of Infrastructure (DATS)
NH&SCT
SH&SCT (Advocacy)
WH&SCT (AdvocaGy>
Housing Executive
Department for Communities (Job Match)
Department for Communities (Peer Advocacy)
IMTAC
Mobility Centre lessons
Mobility Exhibition assessments
Fares Income
other Income
CFNI Mental Health Fund
DSS
Arts Council Nl
Workable Nl
Training for Succéss
Equality Commission Nl
Onside
NET Project
Jobstart
Departm8nt for Infrastructure - Capital Grant
Covid Recovery Grant
123,864
2,125.942
65,160
227,897
123,864
2.125,942
65,160
227.897
20,000
469,664
23,598
35,876
20,000
469,664
23,598
35,876
11.534
244,840
56,146
297
100,000
696,931
10.000
609,475
11,534
244,840
56,146
297
100.000
696,931
10,000
463,310
146,165
1,402.174
29,050
4,192
78,794
1,402,174
29,050
4,192
78.794
1,099.767
5,235,667
6.335,434
22

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (contlnu86)
Year ended 31 March 2023
Charitable activities (conbnued)
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Department of Health - core grant
Department of Infrastructure (DATS)
NH&SCT
SH&SCT (Advocacy)
WH&SCT (Advocacy)
Housing Executive
Department for Communities (Job Match}
Departm8nt for Communities (Peer Advocacy)
IMTAC
Mobility Centre lessons
Mobility Exhibttion assessments
Fares Income
Other Income
CFNI Mental Health Fund
DSS
Arts Council Nl
Workable Nl
Training for Success
Equality Commission Nl
Onside
NET Project
Jobstart
Department for Infrastructure - Capital Grant
Covid Recovery Grant
123,864
2,125,942
53,981
146,500
26,209
20,000
468,564
52.563
35.133
123.864
2.125,942
53.981
146,500
26,209
20,000
468,564
52.563
35.133
6,181
278,635
42,227
11,500
6,181
278,635
42,227
11,500
656.680
351.484
658,680
351,484
20,625
989,958
302,598
21,223
48,101
73,709
5,855,675
20,625
989,958
302.596
21.223
48.101
73,709
1,378,189
4,477,486
Other tradlng activities
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2023
Funds
2022
Training & Seminars
Consultancy income
Rental Income
3,315
2,115
6.600
3,315
2,115
6,600
400
400
233
233
12.030
12.030
633
633
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Bank interest receivable
12
12
12
12
23

Disability Action {Nl)
Company Limited by Guarantee
Notes to the Financial Statements (contlnu8dJ
Year ended 31 March 2023
Other income
Unr8stricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Gain on disposal of tangible fixed
assets held for charity's own use
Coronavirus Job Retention Scheme
3,500
3.500
3,728
8,456
12,184
3,728
8.456
3,500
3,500
12,184
10. Expenditure on charitable actlvltles by fund type
Unrestrict8d
Funds
Restricted Total Funds
Funds
2023
Infomiation and advice services
Policy and research
Transport and mobility services
Training and employment support sgrvic8S
Support costs
279,325
74,243
90,601
130,300
597.683
401,531
1,246,901
1,893,372
1,136,779
747,067
680.856
1.321,144
1.983,973
1.267,079
1,344,750
1.172,152
5,425,650
6.597,802
un￿$t￿cted
Funds
Restricted Total Funds
Funds
2022
Information and advice services
Policy and research
Transport and mobility servlces
Trainlng and employment support services
Support costs
22,796
38,544
174,136
908.023
418.728
350,545
1,293,803
1,844,813
431,366
613,377
373,341
1,332,347
2,018,949
1,339,389
1.032,105
1,562.227
4,533,904
6,096,131
11. Expenditure on charitable activities by actlvlty type
Actlvities
undertakan
directly Support costs
Total funds
2023
Total fund
2022
Informalion and advice s8rvic8s
Policy and research
Transport and mobility services
Training and employment support
services
Governance costs
680,856
1,321,144
1,983,973
505,001
92,041
280.739
1.185,857
1.413,185
2,264,712
406,947
1.449,612
2.429,274
1,267,079
392,523
74,446
1,659.602
74,446
1.708.873
101.425
5,253,052
1.344,750
6,597,802
6.096,131
24

)00
(YQSP-O
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MID I
Q)CD¢
00)￿
coi ￿￿l￿o
£ I
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00) I
ooa> ￿0¢￿0
¢3J a)
a)￿1(¥s>

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financlal Statements (continu8d)
Year ended 31 March 2023
13. Net expenditure
Net expenditure is stated after chargingl(crediting):
2023
2022
Depreciation of tangible fixed assets
Gains on disposal of tangible fixed assets
Foreign exchange differences
50,325
(3.500)
16,150
84.576
(3,728)
16.150
14. Auditors remuneration
2023
2022
Fees payable for the audit of the financial statements
15,173
14,450
15. staff Costs
The total staff costs and employe8 benefits for th8 r8POrting period ar8 analysed as follows-
2023
2022
Wages and salaries
Social security costs
Employer contributions to pension plans
Other employee benefits
2,932.479
265,855
204,934
48,024
2.802.836
243.998
165,049
27,775
3,451,292
3.239,658
The average head count of employees during the year was 129 (2022.. 101). The average
number of full-time equivalent employees during the year is analysed as follows..
2023
2022
Number of training support staff
Number of adminislrative and finance staff
Number of senior management staff
Number of other staff
Number of driving staff
56
31
10
15
21
34
19
37
129
101
No employee received employee benefits of more than £60,000 during the year (2022- Nil)-
Key Managèment Personnel
Key management personnel include all persons that have authority and responsibility for
planning. directing and controlling the activities of the charity. The total compensation paid to key
management personnel for services provided to the charity was £191,36112022:£165,006).
26

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (eontlnuéd)
Year ended 31 March 2023
16. Trustee remuneration and expenses
No trustee received any remuneration during the year (2022.. £Nil). No trustees re￿iVed
expenses during the year (2022= £Nil)
17. Tangible fixed assets
Long
leasehold
propety
Motor
vehicles
Equipment
Total
Cost
At 1 April 2022
Additions
Disposa15
At 31 March 2023
1.380,893
7,558
337,065
7,300
{8,4881
335,877
510,602
7,564
2,228.560
22.422
(8.488)
2.242.494
1,388,451
518,166
Depreciation
At 1 April 2022
Charge for the year
Disposals
At 31 March 2023
505.893
253.106
23.977
(8,4881
268,595
398,345
26.348
1.157.344
50.325
(8,488)
1,199,181
505,893
424,693
Carrylng amount
At 31 March 2023
882,558
67,282
93,473
1,043,313
At 31 March 2022
875.000
83,959
112,257
1.071,216
18. Investments
other
investments
Cost or valuation
At 1 April 2022
Additions
251
At 31 March 2023
251
Impainnent
At 1 April 2022 and 31 March 2023
Carrying amount
At 31 March 2023
251
At 31 March 2022
251
All investments shown above are held at valuation.
27

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements {contints•d)
Year ended 31 March 2023
18. Investments fcontinugd)
These investments relate to the holding of 250 ordinary £1 share5 in the Ulster Community
Investment Trust Limited and one ordinary £1 share in Disability Action Tradeable Services
Limited, which represents 100 /0 of its issued share capital.
Disability Action INI} considers that Disability Action (Nl) Employment and Training, a charity and
a company limited by guarantee, is a wholly owned subsidiary.
19. Debtors
2023
2022
Trade debtors
Amounts owed by group undertakings
Prepayments and accrued income
259.696
119,694
591,458
194.969
132.558
679,982
970,848
1,007,509
20. Cash and cash equlvalents
Cash and cash equivalants comprise th& following-.
2023
2022
Cash at bank and in hand
Bank overdrafts
63,245
66,064
(416,077) (440,407)
(352,832) (374,3431
21. Creditors: amounts falling due withln one year
2023
2022
Bank loans and overdrafts
Trade creditors
Accruals and deferred income
Social security and other taxes
Pension contributions due
Sundry creditors
TPT Pension - ST
416,077
258.205
326,180
216,510
49,440
1,508
67,471
440,407
228.989
321.960
230,876
17,190
1,457
1,335,391
1,240,879
22. Creditors- amounts falling due after more than one year
2023
2022
TPT Pension - LT
62,003
28

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
23. Defer￿d Income
2023
2022
At 1 April 2022
Amount released to income
Amount deferred in year
At 31 March 2023
261,135
643,613
{261,135) (643,613)
242,132
261,135
242,132
261.135
24. Provisions
Pensions
and similar
obligations
At 1 April 2022
Unwinding of discount
Changes in assumption
Other movements
290.867
8.753
(23,512)
(73,952)
202.156
At 31 March 2023
29

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (eontlnu8dJ
Year ended 31 March 2023
2S. Pensions and other post retirement benefits
The company participates in the scheme, a multiomployer scheme which provides benèfits to
some 11 non-associated employers. The scheme is a defined benefit scheme in the UK.
It is not possible for the company to obtain sufficient information to enable it to account for the
scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined
contribution scheme.
The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came
into force on 30 December 2005. This, together with documents issued by the Pensions
Regulator and Technical Actuarial Standards issued by the Financial Reporting Council, set out
the framework for funding defined benefit occupational pension schemes in the UK.
Th8 scheme is classified as a 'last-man standing arrang8ment'. Therefore tha company is
potentially liable for other participating employers. obligations if those employers are unable to
meet their shatE of the scheme deficit following withdrawal from the scheme. Participating
employers are18gally required to meet their share of the sch8me deficit on an annuity purchase
basis on withdrawal from the scheme.
A full actuadal valuation for the scheme was carried OLrt at 30 Septemb8r 2022. This valuation
showed ass8ts of £22.8m. liabilities of £26.Om and a deficit of £3.2m. To eliminate this funding
shortfall, the Trustee has asked the participating employers to pay additional contributions to the
scheme as follows:
From August 2020 to 29 February 2028- £1,280,605 in total (payable monthly)
The recovery plan contributions are allocated to each participating employer in line with their
estimated shar8 of the scheme liabilities.
Where the scheme is in deficit and where the company has agreed to a deficit funding
arrangement the company recognises a liability for this obligation. The amount recognised is the
net present value of the deficit reduction contributions payable under the agreement that relates
to the deficit. The present value is calculated using the discount rate detailed in these
disclosurès. The unwinding of the discount rate is recognised as a financ8 Cost.
PRESENT VALUE OF PROVISION
31 March 2023 31 March 2022 31 March 2021
Present value of provision
202,156
254,731
309,523
RECONCILIA TION OF OPENING AND CLOSING PROVISIONS
Period ending
Period ending
31 March 2023 31 March 2022
Provision at start of period
Unwinding of the disGount factor (interest expense)
Deficit contribution paid
Remeasurements - impact of any change in
assumptions
Provision at and of period
254,731
5,881
(46,304)
309.523
2.872
(46.304}
{12,1521
202,156
(11,360)
254,731
30

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (eofttlnued)
Year ended 31 March 2023
INCOME AND EXPENDITURE IMPACT
Period ending Period ending
31 March 2023 31 March 2022
(£s}
(£s)
Interest expense
Remeasurements- impact of any changes in
assumptions
5,881
2.872
(12,152)
(11.360)
'includes defined contribution schemes and future service contributions li.e. excluding any deficit
reduction payments) lo defined benefit schemes which are treated as defined contribution
schemes. To be completed by the Gompany.
ASSUMPTIONS
31 March 2023
0/0 per annum
5.35
31 March 2022
/0 per annum
2.56
31 March 2021
/0 per annum
1.01
Rate of discount
The discount rates shown abov8 are the equivalent single discount rates which, when used to
discount the future recovery plan contributions due, would give the same results as using a full
AA corporate bond yield Curve to discount the same recovery plan Contributions.
26. Analysis of charitable funds
Unrestricted funds
At
>1 March 202
At
1 April 2022
Income Expenditure
Transfers
General funds
288,595
1,226.948 11,172,152)
115,284)
328,107
At
31 March 202
At
1 April 2021
Income Expenditure
Transfers
General funds
426,194
1.425.255 (1,562,227)
(627)
288.595
Restricted funds
At
31 March 202
At
1 April 2022
Income Expenditure
Transfers
Department of Health -
Core Grant
Department of
Infrastructure - DATS
Fares Income
NHSCT
SHSCT
WHSCT
61.644
192.557
(162,165)
(92.036)
44,818
2,125,942 12,312,221)
56,146
156,146)
65,160
(72,730)
207.906
(225,612)
19.991
(24.936)
141,461
7,570
17,706
4,945
31

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
26. Analysls of charitable funds (c¢￿tInued)
Housing Executive
Department for
Communities -
Jobmatch
Department for
Comfflunities- Peer
Advocacy
IMTAC
DRILL
SEUPB- ONSIDE
NET
Equality Commission
Department for
Communities - Jobstart
Department of
Infrastructure - Capitsl
Grant
Atlantic Philanthropies
CFNI Mental Health
Arts Council Nl
Workable Nl
20,000
20,000
(40,000)
469,664
(528.637)
58.973
5.878
23,598
35,876
(23.607)
(35.876)
15.869)
20.144
120,144)
(21,801)
(50,349)
{916)
1.333,481 (1,311,680)
29.050
21,299
916
4.192
{4.192)
78,794
(100,794)
22,000
150.000
150,000
100,000
10,000
463,310
(97,936)
(10,000)
(463,3101
5,235,667 (5,425,650)
(2,064)
324,699
15,284
150,000
At
31 March 202
At
1 April 2021
Income Expenditure
Transfers
Department of Health-
Core Grant
Department of
Infrastructure - DATS
Fares Income
NHSCT
SHSCT
WHSCT
Housing Executive
Department for
Communities-
Jobmatch
Department for
Communities- Peer
Advocacy
IMTAC
DRILL
55.105
123.864
(117,325)
61.644
119,385
2,125,942 (2,200,509)
42,227
(42,2271
53,981
(53,981)
146,500
(146.5001
26,209
(26,209)
20,000
44,818
20.000
468,564
(468,564)
52.563
35,133
(46,685)
(35,133)
(35,856)
5.878
56,000
20.144
32

Disability Action {Nl)
Company Limited by Guarantee
Notes to the Financial Statements (conllnu8d)
Year ended 31 March 2023
26. Analysis of charitable funds (cgntinued)
SEUP8- ONSIDE
NET
Equality Commission
Department for
Communities - Jobstart
Department of
Infrastructure - Capital
Grant
Atlantic Philanthropies
CFNI Mental Health
Arts Council Nl
Workable Nl
989,958
302,596
20,625
(989,9581
(281 ,2971
{19,709)
21,299
916
21.223
121,223)
48.101
(48,728)
627
150,000
150,000
380,490
4,477,486 (4,533,904)
627
324.699
Transfers have taken place in the year which relate to income received in relation to services
delivered, as all conditions have been met and services have been delivered during the year, the
remaining balance has been transferred to unrestricted reserves. Further transfers have taken
place to correct expenditure previously being recognised within unrestricted funds, th&se
balances have bean fully spent
Funds have been transferred from unrestricted to restricted funds during the year due to the
operational deficits on multiple projects, these project deficits continue to run but are supported
by unrestricted funding.
27. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Provisions
1.043,313
1,043.313
251
251
641,961
392.132
1,034,093
(1,093,259) (242,132) {1,335.391)
(62,0031
(62,003)
(202,1561
(202,156}
328,107
478,107
Net assels
150,000
Unrestricted
Funds
R8Stricted Total Funds
Funds
2022
Tangible fixed assets
Investrnents
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Provisions
924,108
1.071,216
251
251
596,381
477,192
1.073,573
(941.2781 {299,601) (1,240,879)
147,108
(290.8671
288,595
1290,867)
613,294
Net assets
324,699
33

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements {eontlnu8dJ
Year ended 31 March 2023
28. Taxation
The Company is a registered charity, and as such is entitled to tax exemptions on income and
profits in furtherance of the charity's primary objectives.
29. Contingencies
A contingent liability exists to repay grants and Trust monies received should certain conditions
not be fulfilled by the charity. In the opinion of the Trustees, the terms of the Letter5 of Offers
have been, or will be, complied with and no liability is expected.
30. Analysis of changes in net debt
At
At 1 Apr 2022 Cash flows 31 Mar 2023
Cash at bank and in hand
Bank overdrafts
66,064
(440,4071
(374,3431
(2,819)
24,330
63.245
{416,077}
(352,832)
21,511
31. Securlty and contingencies
The Ulster Bank Limited holds separate inter-company guarantees be￿een Disabilty Action (Nl)
and Disabillty Action (Nll Employment & Training, and Dlsability Action {Nl) and Disability Action
Tradeable Services Limited. It also holds a collateral leasehold first legal charge over propety at
Portsid8 Business Park, Alrport Road West. Belfast.
As at 31 March 2023, Disability Action (Nl) owed Ulster Bank Limited £416,077 (2022: £440,407)
in respect of bank overdrafts.

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (cl￿tinUed)
Year ended 31 March 2023
32. Related parties
With Disability Action (Nl) Employment & Training
Relationship - Disability Action (Nl) Employment & Training is a wholly owned subsidiary of
Disability Aclion INI )-
Nature of transactions during the year-
2023
2022
Amounts owed by group undertakings- DAET
69,578
82,442
Outstanding balances are unseGured and interest-free.
ith Disability Action Tradeable Services Limited
Relationship - Disability Action Tradeable Service5 Limited is a wholly owned subsidiary of
Disability Action INI}.
Natura of transactions during the y&ar:
2023
2022
Amounts owed by group undertakings - DATS
50,116
50,116
Outstanding balances are unsecured and interest-free.
The truste8s of Disability Action (Nl) int8nd to offer ongoing financial support to Disability Action
(Nl) Employment & Training, which is considered to b& a subsidiary entity. The financial
statemenls of Disability Action (Nl) Employment & Training as at 31 March 2023 show net current
liabilities of £123,111 non-current liabilities of £48,273 and a pension provision of £137,194
sulting in total net liabilities of £308,578.
33. Ethical standards
In common with many other entities of our size and nature, we use our auditors to assist with the
preparation of the financial statements.
45