COMPANY REGISTRATION NUMBER." N1019258
CHARITY REGISTRATION NUMBER: NIC100004
Disability Action (Nl)
Company Limited by Guarantee
Financial Statements
31 March 2024
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 2024
Page
Trustees, annual report {incorporating the directorfs report)
Independent auditorfs 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
Trustses. Annual Report (Incorporating the Director's Report)
Year ended 31 March 2024
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 2024.
Reference and administrative detalls
Registered charity namo
Disability Action (Nl)
Charity reglstratlon number
NIC100004
Company registration number N1019258
Princlpal office and rogistered Portside Business Park
office
189 Airport Road West
Belfast
BT3 9ED
The trustees
P Bray
M Douglas
G Maguire
M Marshall
J Carberry
W Clarke
A Passmore
P Lyle
Company secretary
A Brown
Audltor
Finegan 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 88A
Cleaver Fulton Rankin
50 Bedford Street
Belfast
BT2 7FW

Disability Action {Nl)
Company Limitsd by Guarantse
Trustees. Annual Report {Incorporating the Director's Report) (contlnued)
Year ended 31 March 2024
structure, governance and management
Disability Action {Nl) is a company limited by guarantee and a registered charity- The organisation is
governed by up to 12 trustees who are nominated by member groups and elected by postal ballot at
the AGM, if required. One third of the trustees retire each year on a rotational basis.
Recruiting and Appointlng Trustees
Trustees are recruited through an annual election pr¢xess to conform to the Memorandum and
Articles of Association. In the charity's case a p)stal ballot is undertaken with its 100 member
organisations.
Newly appointed trustees undergo 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 relevant
senior Stsff member.
The board meets bi-monthly with sub-committees meeting in altemate months. The company's
standing sub-committee structure comprises a Human ReSoUr￿S Sub-committee and a Finance,
Strategy & Audit SulFCommittee. Each standing sub-committee 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 the board refers issues to specific sub<ommittees. All trustees serve on at least
one sub-committee.
Disability Action (Nl) is a member of a number of nelwork organisations e.g. NICVA and Children Nl
and has strong relationships with the private sector e.g. Northem Ireland Chamber of Commerce and
Industry and public sector groupings.
Risk Management Statement
Significant risks to funding have 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 cover 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 Remuneratlon
The Board of Trustees delegates the daily operation of the charity to the Senior Management team
which is headed by the Chief Executive Offi￿r. Remuneration of key management personnel is set by
the Board based on appraisal of industry benchmarks.

Disability Action (Nl)
Company Limited by Guarantee
Trustses. Annual Report (Incorporating the Director's Report) {¢ontinued)
Year ended 31 March 2024
Objectives and activities
Disability Action's Strategic plan for 2022 26 sets out a vision of a truly inclusive society where our
mission is to support Human Rights for All. Our 5 key strategic principles are to..
Advocate for human rights for all
Change attitudes to enhance social inclusion and independence
Support through skills and employment
Educate to empower 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 Northem Ireland. Key activities include the provision
of information and advice services, employment and vocational training programmes, transport
servI￿s, research, training and equality work, Community development, mobility assessments and
lessons, and a human rights programme. The charity represents people regardless of their disability-
whether that is a physical, mental health, sensory, hidden or learning disability.
Achievements and performanco
Continuing political instability hampers the sectors, ability to progress, the cost-of-living crisis has had
a devastating impact on disabled people. This was shown in small way by the demand for food
vouchers distributed by DANI from Belfast City Council's Social Supermarket scheme. The retum of
the Nl Executive gives us hope of addressing the longstanding issues - incorporation of the UNCRPD
into the Nl legislative framework, a funded, disabled person led Disability Strategy and a Programme
for Government
Disability Action reported to the UN Committee on the Nl governments progress on fulfilling its
obligation under the UNCRPD. A delegation from Nl attended with representstives from the 4 nations
to the committee session in Geneva in August 2023. Representatives from any UK nation failed to
attend, and a further report was made remotely in February 2024.
Empower is a programme funded by UKSPF aimed at reaching the economically inactive and
supporting them into work. Disability Action are working in partnership with USEL and Specialisterne
to assist disabled people into employment. This is a 2-year programme running until March 2025
hoping to achieve 1000 people into good, sustainable employment
Due to budgetary constraints the Dept of Health stopped Disability Action's Core Funding from
September 2023, while this funding (at 23124 levels) has been reinstated for the 24125 financial year
DANI intend to continue to challenge the legality of the decision made by the Permanent Se¢￿tary,
we are being supported to do this by PILS (Public interest Litigation Service).
Disability Action were successful in 2023124 of securing funding from the Motability Foundation. This
funding will be used to enhance the motor fleet to assist in driving lessons and assessments and train
2 new assessors to secure the future of the Mobility Centre.
The TPPD grant has been used solely for the purposes intended and in accordance with the terms
and conditions of grant.

Disability Action (Nl)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
Financial review
Net expenditure for the year ended 31 March 2024 was (£23,478). The organisation uses the following
key financial performance indicator (KFPI) to monitor financial performance
'Net income before
capital grants and depreciation and impairment charges,. The KFPI of (£82,105).
The charity's main source of income continues to be from seNices delivered under government
contract. The main category of expenditure is staff dedicated to our objects of working with disabled
people and such costs represent 57°h of revenues (2023 _ 54 % ).
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 company. 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
reserves of the organisation. These continue to be monitored.
The Northern Ireland Charities Pension Scheme (NICPS) is a multi-employer final salary scheme
which was closed in 2009. There are currently 444 scheme members and 11 actively participating
scheme employers. The overall 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 2024125 and the future of the
organisation. During the year several key contracts were renewed and we were also successful 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 responsible for preparing
the trustees, report and the financial statements in accordan￿ with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements ft)r 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.

Disability Action (Nl)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director'8 Report) (continued)
Year ended 31 March 2024
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 COn￿M 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 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.
Auditor
Each of the persons who is a trustee at the date of approval of this report confirms that..
so far as they are aware, there is no relevant audit information of which the charity's auditor is
unaware,. and
they have taken all steps that they ought to have taken 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 12th December 2024 and signed on behalf of the board
of trustees by".
P Bray
Trustee
M Douglas
Trustee

Disability Action (Nl)
Company Limited by Guarantee
Independent Auditor's Report to the Members of Disability Action (Nl)
Year ended 31 March 2024
Opinion
We have audited the financial statements of Disability Action (Nl) (the 'charity') for the year ended
31 March 2024 which comprise the statement of financial activities (including income and expenditure
account), statement of financial position, statement of cash flows and the related notes, including a
summary of significant accounting policies. The financial reporting framework that has been applied in
their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
A¢￿pted Accounting Practice).
In our opinion the financial statements-
give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its
incoming resources and application of resources, including its income and expenditure, for the
year then ended.,
have been properly prepared in accordance with United Kingdom Generally A￿pted
Accounting practi￿.,
have been prepared in accordan￿ with the requirements of the Companies Act 2006.
Basls for opinion
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 auditorfs
responsibilities for the 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 audit 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 believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relatlng to going ¢on¢ern
In audits'ng the financial statements, we have concluded that the trustees, use of the going concem
basis of a￿ountIng in the preparation of the financial statements 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 charity's ability
to continue as a going concern for a period of at least twelve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the rolevant Sgrtions of this r•port.

Disability Action (Nl)
Company Limited by Guarantee
Independent Auditor's Report to the Members of Disability Action (Nl) (continued)
Year ended 31 March 2024
other information
The other information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information.
Our opinion on the financial statements does not cover the other information and, except to the extent
othetwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
inft)rmation and, in doing so, consider whether the other inft)rmation 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 determine 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.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based 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 accordan￿ with applicable legal requirements.
Matters on which we aro required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the
course of the audit, we have not identified material misstatements in the trustees, report.
We have nothing to report in respect of the 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 statements are not in agreement with the accounting record5 and retums., or
rtain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit. or
the trustees were not entitled to prepare the financial statements in accordance with the small
companies regime and take advantage of the small companies, exemptions in p￿parIng the
directors, report and from the requirement to prepare a strategic report.

Disability Action (Nl)
Company Limited by Guarantee
Independent Auditorfs Report to the Members of Disability Action (Nl) (contlnueajl
Year ended 31 March 2024
Responsibilltles of truste&s
As explained more fully in the trustees. responsibilities statement, the trustees (who are also the
directors for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as
the trustees determine is necessary to enable the preparation of financial statements that are free
from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
conb'nue as a going concern, disclosing, as applicable, matters related to going concern and using the
going COn￿M basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations. or have no realistic alternative but to do so.

Disability Action (Nl)
Company Limited by Guarantee
Independent Auditor's Report to the Members of Disability Action (Nl) (contlnued)
Year ended 31 March 2024
Auditorfs responslbilities 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 with ISAS (UK) will always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to Influen￿ 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 with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below-
In identifying and assessing risks of material misstatement in respect of irregularities, 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 levels and
performance 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 reviewed documentation of their policies and
procedures relating to..
identifying, evaluating and complying with laws and regulations and whether management
were aware of any instances of non-compliance;
detecting and responding to the risks of fraud and whether management have knowledge of
any actual, suspected or alleged fraud:
the internal 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
where fraud might occur in the financial statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives 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 perfom 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
411￿UlliS &iiid di5LIu5ures In the flnanclal stateménts. The key laws and regulations we considerèd 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 dI￿¢t 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 Disability Action (Nl) (contlnued)
Year ended 31 March 2024
As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain
professional s¢epti¢ism throughout the audit. We also..
Identify and assess the risks of material misststement of the financial statements, whether due to
fraud or error, design and perfom audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulb'ng from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the 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 ft)r the purpose of expressing an
opinion on the effectiveness of the internal control.
Evaluate the 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 the audit eviden￿ obtained, whether a material uncertainty exists related to
events or conditions that may cast significant doubt on the charity's ability to continue as a going
concem. If we conclude that a material uncertainty exists, we are required to draw attention in
our auditorfs report to the related disclosures in the financial statements or, if such disclosures
are inadequate, to modify our opinion. Our conclusions are based on the audit eviden￿ obtained
up to the date of our auditorfs report. However, future events or conditions may cause the charity
to cease to continue as a going cOn￿rn.
Evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation.
We communicate with those charged with governance 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 Limitsd by Guarantee
Independent Auditorfs Report to the Membars of Disability Action (Nl) fcontinued)
Year ended 31 March 2024
Respective responsibilitles of dlrnctors and auditor
As explained more fully in the Directors, Responsibilities Statement, the directors are responsible for
the preparation of the financial statements and for being satisfied that they give a true and fair view.
Our responsibility is to audit and express an opinion on the financial ststements in accordan￿ with
applicable law and Intemational Standards on Auditing (UK). Those standards require us to comply
with the Financial Reporting Council's {FRC's) Ethical Standard for Auditors., in the circUmstan￿S set
out in note 33 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 matter5 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 charity's members as a body, for our audit work. for this report,
or for the opinions we have fomed.
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
12th December 2024
11

Disability Action (Nl)
Company Limited by Guarantee
ststement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
Restricted
funds Total funds Total funds
2023
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Charitable activities
other trading activities
Investment income
Other income
4,641
1.526,530
15,655
663
6,438
4,641
5,815,435
15,655
663
6,438
111.639
6,335,434
12.030
12
3,500
6,462,615
4,288,905
Total income
1,553,927
4,288,905
5,842,832
Expenditure
Expenditure on charitable activities
Total expenditure
10,11 (1,082,677) (4,736,677> (5,819,354) (6,597,802)
(1,082,677) (4,736,677) (5,819,354) (6,597.802)
Net Incomel{expenditure)
471,250
(447,772)
23,478
(135,187)
Transfers between funds
(478,831)
478,831
Net movement in funds
{7.581)
31,059
23.478
(135,187)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
328,107
150,000
478,107
613,294
320,526
181,059
501,585
478,107
The ststement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 15 to 36 forni part of these flnanclal statsments.
12

Disability Action (Nl)
Company Limited by Guarantee
Statement of Financial Position
31 March 2024
2024
2023
Nota
Fixed assets
Tangible fixed assets
Investments
17 1,044,258
18
251
1,043,313
251
1,044,509
1,043,564
Current assets
Debtors
Cash at bank and in hand
19
582,309
76,000
658,309
970,848
63,245
1,034,093
Creditors: amounts falling due withln one year
Net current liabilities
21
1680,669) (1,335,391)
(22,360) (301,298)
1,022,149
742,266
Totsl assets less current liabilities
Credltors: amounts falling duo after more than one year
22
(60,354)
(62,003)
Provisions
24
(460,210) (202,156)
501,585
478,107
Net assets
Funds of the charity
Restricted funds
Unrestricted funds
181,059
320,526
150,000
328,107
Total charlty funds
26
501,585
478,107
These financial statements have been prepared in accordan￿ with the provisions applicable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 121h
De￿mber 2024, and are signed on behalf of the board by:
P Bray
Trustee
M Douglas
Trustee
The notes on pages 15 to 36 form part of these financial statements.
13

Disability Action (Nl)
Company Limited by Guarantse
Statement of Cash Flows
Year ended 31 March 2024
2024
2023
Cash flows fmm operating activities
Net incomel(expenditure)
23,478
(135,187)
Adjustments for
Depreciab'on of tangible fixed assets
Other interest receivable and similar income
Gains on disposal of tangible fixed assets
Accrued expenses
58,627
(663)
(6,438)
234,075
50,325
(12)
(3,500)
105.621
Changes in..
Trade and other debtors
Trade and other creditors
Provisions and employ￿ benefits
Cash generated from operations
141,008
(451.154)
258,054
(45,737)
161.122
(88,711)
43,921
256,987
Inte￿st re￿iVed
663
12
Net cash from operating activities
257,650
43,933
Cash flows from investing actlvltles
Purchase of tangible assets
Proceeds from sale of tangible assets
Net cash used in invests'ng activities
(60,403)
831
(22,422)
(59,572)
(22,422)
Net incroase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
198,078
21,511
(352,832) (374,343)
(154,754) (352,832)
20
The notss on pages 15 to 36 fomi part of these financial statsments.
14

Disability Action (Nl)
Company Limitad by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
General informatlon
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northem 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.
Statomont 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 Practi* applicable to charities preparing their accounts in accordan￿ with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting pollcles
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilits'es and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the ents-ty.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estlmatlon uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
Signrficant judgements
The￿ 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 estlmatlon uncertainty
Accounting estimates and assumptions are made Con￿rning the future and, by their nature, will
rarely equal the related actual outcome. The key assumptions and other sources of estimation
un￿rtainty that have a significant risk of causing a material adjustment to the carrying amounts
of assets and liabilities within the next financial year are as follows..
Management estimate an appropriate discount rate for present value calculations in measuring
the pension liability recognised in the Statement of Financial Position
15

Disability Action (Nl)
Company Limitad by Guarantse
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Accountlng policies fcontinuedj
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the
spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated
in foreign currencies are translated at the exchange rate ruling at the reporting date, with any
gains or losses being taken to the statement of financial activities.
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 trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of Iwo sub-classes.. restricted income funds or
endowment funds.
Incomlng resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity., it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The 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 recognised when receipt is probable and entitlement is 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 value 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 services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent. in which case
it may bo rogarded rootrictcd.
16

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements {contlnuedJ
Year ended 31 March 2024
Accounting policies (contlnued)
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 charitsble 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
charty 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 contribute to on a reasonable, justs'fiable and consistent basis.
Tanglble assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tsngible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is ￿COgnised in other
recognised gains and losses, unless It reverses a charge for impairment that has previously been
recognised as expenditure within the 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 the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to wrste off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows..
Long lea88hold propety
Motor vehicles
Equipment
200/0 Straight line
150/0 - 200k straight line
Investments
Unlisted equity investments are initially recorded at 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 Statsments (Continued)
Year ended 31 March 2024
Accounting policies (continued)
Investments fcontinued)
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 transaction price. At each reporting date, the investments are measured at fair
value, with changes in fair value 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 received from the investment are recognised as income without
regard to whether the distributions are from accumulated profits of the associate arising before or
after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled enttties accounted for in accordance with the cost model are
recorded at cost less any accumulated impairment losses.
Investments in jointly controlled entities accounted for in accordance with the fair value model are
initially recorded at the transaction pri￿. At each reporting date, the investments are measured
at fair value, with changes in fair value 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 received from the investment are recognised as income without
regard to whether the distributions are from accumulated profits of the joint venture arising before
or after the date of acquisition.
Impairnient of flxed assets
A review ft)r indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Wiere the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
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-generating unit to which the asset belongs. The cash-generating unit is the smallest
identifiable group of assets that includes 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 fcontlnued)
Year ended 31 March 2024
Accounting policies (contlnued)
Impalrment of flxed assets (continued)
For impairment 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 synergies of the combination, irrespective of whether other assets or liabilities of the charty
are assigned to those units.
Provisions
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 benefits in
setdement and the amount of the obligation can be estimated reliably. Provisions are recognised
as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle 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 previously recognised are recognised in income or expenditure
unless the provision was originally recognised as part of the cost of an asset. When 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 statement of financial activities in
the period it arises, and is allocated to the appropriate expenditure heading.
Financial instruments
A financial asset or a financial liability is recognised 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 the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Vthere investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investrnents are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that 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 value, with any changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
19

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Ststsrnents (continued)
Year ended 31 March 2024
Accounting policies (contlnued)
Flnancial instruments (contlnued)
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 irnpaiment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that a
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Defined contributlon plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related seNice is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
Vthen contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Employee beneflts
Employee benefits are recognised as an expense when employees become entitled as a result
of service rendered during the reporting period.
Termination benefits are recognised as an expense in income or expenditure immediately.
Temiination benefits are recognised as a liability and expense only when the company is
demonstrably committed either to terminate the employment of an employee or group of
employees before the normal retirement date or to provide termination benefits as a result of an
offer made in order to encourage voluntary redundancy.
Termination benefits are measured at the best estimate of the expenditure that would be required
to settle the obligation at the reporting 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.
Vvhen terrninatian benefits are due mnrp than 1? mnths afte.r thp. p.nd nf the. rp.pnrtino pp.rind,
they shall be measured at their discounted p￿sent value.
20

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Ststements {conflnuedJ
Year ended 31 March 2024
Limited by guarantee
Every member of the charitable company undertakes to contribute to the assets of the charitable
company, in the event of the same being wound up while it is a member, or within one year after
it ￿aSeS to be a member, for payment of the debts and liabilities of the charitable company
contracted before it ￿aSeS 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 themselves. such amount as
may be required not exceeding £1.
Donations and legacies
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2024
Funds
2023
Donations
Donations
4,641
4,641
2,979
2,979
Legacles
Legacies
108,660
108,660
4,641
4,641
111,639
111,639
21

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (¢t>ntinuedJ
Year ended 31 March 2024
Charitable actlvities
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Department of Health - core grant
Department of I nfrastructure (DATS)
NH&SCT
SH&SCT (Advocacy)
WH&SCT (Advocacy)
Housing Executive
Department for Communities (Jab Match)
Department for Communities (Peer Advocacy)
IMTAC
Empower
Mobility Centre lessons
Mobility Exhibition assessments
Fares Income
Other Income
CFNI Mental Health Fund
DSS
Arts Council Nl
Motability Grant
Workable Nl
IFI Civic Initiative
Onside
NET Project
Jobstart
Department for Infrastructure - Capital Grant
61,182
2,055,077
61,333
223,587
22,675
30,000
61.182
2,055,077
61.333
223,587
22,675
30,000
37,217
821,895
37,217
821,895
15,856
280,697
61,596
21,379
113,500
1,208,598
15,856
280,697
61,596
21,379
113,500
1,208,598
122,903
840,975
36,965
122,903
640,975
36,965
1,526,530
4,288,905
5,815,435
22

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Charitable activities (continued)
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Department of Health - core grant
Department of Infrastructure (DATS)
NH&SCT
SH&SCT (Advocacy)
WH&SCT (Advocacy)
Housing Executive
Department for Communities (Job Match)
Department for Communities (Peer Advocacy)
IMTAC
Empower
Mobility Centre lessons
Mobility Exhibition assessments
Fares Income
Other Income
CFNI Mental Health Fund
DSS
Arts Council Nl
Motability Grant
v￿Orkable Nl
IFI Civic Initiative
Onside
NET Project
Jobstart
Department for Infrastructu￿ - Capital 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
11,534
244,840
56.146
297
100,000
696,931
10,000
56,146
297
100,000
696,931
10,000
146,165
463,310
609,475
1,402,174
29,050
4,192
78,794
5,235,667
1,402.174
29,050
4,192
78,794
1,099,767
6,335,434
Other tradlng activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Training & Seminars
Consultancy income
Rental Income
7.213
7.213
3,315
2,115
6,600
3,315
2,115
6.600
8,442
15,655
8,442
15,655
12,030
12,030
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest receivable
663
663
12
12
23

Disability Action {Nl)
Company Limited by Guarantee
Notes to the Financial Ststements (contlnued)
Year ended 31 March 2024
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Gain on disposal of tsngible fixed
assets held for Charty's own use
6,438
6,438
3,500
3,500
10. Expenditure on charitable actlvlties by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Information and advice services
Policy and research
Transport and mobility services
Training and employment support services
Support costs
102,040
299,559
226,983
72,238
381,857
476,648
43,633
2,042,954
1,636,269
537,173
580,431
343,192
2,269.937
1,706,764
919,030
5,819,354
1,082,677
4,736,677
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Information and advice services
Policy and research
Transport and mobility services
Training and employment support services
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
6,597,802
1,172,152
5,425,650
11. Expenditure on charitable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2024
Total fund
2023
Information and advice servI￿S
Policy and research
Transport and mobility servI￿S
Traiiiing aiid giiipluyiiieiiL suppvil
services
Governan￿ costs
580,431
343,192
2,269,937
30,234
610,665
343,192
2,565,418
1,185,857
1,413,185
2,264,712
295,481
1,706,764
568,811
24,504
2,275,575
24,504
5,819,354
1,659,602
74,446
4,900,324
919,030
6,597,802
24

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
12. Analysls of support costs
Training and
Information
Transport employment
and advice and mobility
support Governance
services
services
services
Costs Total 2024 Totsl 2023
Staff costs
Premises
Communications
and IT
General office
Governance costs
10,465
10,178
139,041
104,361
271,550
200,898
421,056
315,437
468,692
324,981
6,516
3.075
36,212
15,867
67,192
29,171
109,920
48,113
24,504
244,487
232,144
74,446
24,504
30,234
295,481
568.811
24,504
919,030 1,344,750
13. Net incomel{expenditure
Net incomel(expenditure) is stated after charging/(crediting).'
2024
2023
Depreciation of tangible fixed assets
Gains on disposal of tangible fixed assets
Foreign exchange differences
58,627
(6,438)
50,325
(3,500)
16,150
14. Auditors remuneratlon
2024
2023
Fees payable for the audit of the financial ststements
17,234
15,173
15. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows".
2024
2023
Wages and salaries
Social security costs
Employer contributions to pension plans
Other employee benefits
2,828,314
234,315
204,877
46,852
3,314,358
2,932,479
265,855
204,934
48,024
3,451,292
25

Disability Action (Nl)
Company Limitsd by Guarantee
Notes to the Financial Statements {eontinuedJ
Year ended 31 March 2024
1 S. Staff costs {eontinued)
The average head count of employees during the year was 146 (2023.. 129). The average
number of full-ts'me equivalent employees during the year is analysed as follows:
2024
No.
2023
No.
Number of training support staff
Number of administrative and finance staff
Number of senior management staff
Number of other staff
Number of driving staff
71
15
56
15
22
35
21
146
129
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
Key Management 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 £193,599 {2023.'£191,361).
16. Trustee romunoration and expenses
No trustee received any remuneration during the year (2023.. £Nil). No trustees re￿iVed
expenses during the year (2023.. £Nil)
26

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements fconllnued)
Year ended 31 March 2024
17. Tangible r￿ed assets
Long
leasehold
property
Motor
vehicles
Equipment
Totsl
Cost
At 1 April 2023
Additions
Disposals
At 31 March 2024
1,388.451
335.877
51,743
(5,550)
382,070
518,166
8,660
2.242,494
60,403
(5,550)
2,297.347
1,388,451
526,826
Depreciation
At 1 April 2023
Charge for the year
Disposals
At 31 March 2024
505,893
268,595
32.970
(4.719)
296.846
424,693
25,657
1,199.181
58,627
(4,719)
1,253,089
505,893
450,350
Carrying amount
At 31 March 2024
882,558
85,224
76,476
1,044,258
At 31 March 2023
882,558
67,282
93,473
1,043,313
18. Investments
Other
investments
Cost or valuation
At 1 April 2023
Additions
251
At 31 March 2024
251
Impalrment
At 1 April 2023 and 31 March 2024
Carrying amount
At 31 March 2024
251
At 31 March 2023
251
All investments shown above are held at valuation.
These investments relate to the holding of 250 ordinary £1 shares in the Ulster Community
Investment Trust Limited and one ordinary £1 share in Disability Action Tradeable Services
Limited. which represents 1 OOOk of its issued share capital.
Disability Action (Nl) considers that Disability Action (Nl) Employment and Training, a charity and
a company limited by guarantee, is a wholly owned subsidiary.
27

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
19. Debtors
2024
2023
Trade debtors
Amounts owed by group undertakings
Prepayments and accrued income
115,479
113,056
353,774
582,309
259,696
119,694
591,458
970,848
20. Cash and cash equivalents
Cash and cash equivalersts comprise the following..
2024
2023
Cash at bank and in hand
Bank overdrafts
76,000
63,245
(230,754) (416,077)
(154,754) (352,832)
21. Credltors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
Trade creditors
Accruals and deferred income
Social security and other taxes
Pension contributions due
Sundry creditors
Other creditors
230,754
207,525
70,593
126,412
19,779
8,806
16,800
680,669
416,077
258,205
326,180
216,510
49,440
1,508
67,471
1,335,391
22. Creditors: amounts falllng due after more than one year
2024
2023
TPT Pension
60,354
62,003
23. Deferred income
2024
2023
At 1 April 2023
Amount released to income
Amount deferred in year
At 31 March 2024
242,132
261,135
(242,132) (261,135)
242,132
242,132
28

Disability Action (Nl)
Company Limitsd by Guarantee
Notes to the Financial Statements (continu8dJ
Year ended 31 March 2024
24. Provlslons
Pensions
and simllar
obligations
At 1 April 2023
Remeasurements- impact of any change in assumptions
Unwinding of discount
Payments to fund deficit
Remeasurements - amendments to the contribution schedule
202,156
11,216
9,234
(46,304)
283,908
460,210
At 31 March 2024
29

Disability Action (Nl)
Company Limited by Guarantse
Notes to the Financial Ststements (witlnued)
Year ended 31 March 2024
25. Pensions and other post retlrement benefits
The company participates in the scheme, a multi*mployer scheme which provides benefits 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 infomation 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 benefi't occupational pension schemes in the UK.
The scheme is classified as a 'last-man standing arrangement,. Therefore the company is
potentially liable for other participating employers, obligations if those employers are unable to
meet their share of the scheme deficit following withdrawal from the scheme. Participating
employers are legally required to meet their share of the scheme deficit on an annuity purchase
basis on withdrawal from the scheme.
A full actuarial valuation for the scheme was carried out at 30 September 2022. This valuation
showed assets 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 share of the scheme liabilities.
Ihlhere 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
disclosures. The unwinding of the discount rate is recognised as a finance cost.
PRESENT VALUE OF PROVISION
2024
2023
2022
Present value of provision
460,210
202,156
254,731
RECONCILIA TION OF OPENING AND CLOSING PROVISIONS
2024
2023
Provision at start of period
Unwinding of the discount factor (interest expense)
Deficit contribution paid
ReMeaSU￿Ments - impact of any change in
assumpb'ons
Remeasurements - amendments to the contribution
schedule
202,156
9,234
(46,304)
254,731
5,881
(46,304)
11,216
(12,152)
283,908
30

Disability Action (Nl)
Company Limitsd by Guarantee
Notes to the Financial Statements (continuedj
Year ended 31 March 2024
Provision at end of period
460,210
202,156
INCOME AND EXPENDITURE IMPACT
2024
2023
Interest expense
Remeasurements- impact of any changes in
assumptions
Remeasurements - amendments to the contribution
schedule
9,234
5,881
11,216
(12,152)
283,908
"includes defined contribution schemes and future service contributions (i.e. excluding any deficit
reducts'on payments) to defined benefit schemes which are treated as defined contribution
schemes. To be completed by the company.
ASSUMPTIONS
2024
2023
2022
Rate of discount
The discount rates shown above 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. Anatysis of charitable funds
Unrestricted funds
At
31 March 202
At
1 April 2023
Income Expenditure
Transfers
General funds
328.107
1,553,927 (1,082,677) (478,831)
320,526
At
31 March 202
At
1 April 2022
Income Expenditure
Transfers
General funds
288,595
1,226,948 (1,172,152)
(15,284)
328,107
31

Disability Action (Nl)
Company Limitsd by Guarantee
Notes to the Financial Statements (continuedj
Year ended 31 March 2024
26. Analysis of charitable funds {ct>ntinued)
Restrfcted funds
At
31 March 202
At
1 April 2023
Income Expenditure
Transfers
Department of Health -
Core Grant
Department of
Infrastwcture - DATS
Fares Income
NHSCT
SHSCT
WHSCT
Housing Executive
Department for
Communities-
Jobmatch
Department for
Communities - Peer
Advocacy
IMTAC
DRILL
SEUPB - ONSIDE
NET
Equality Commission
Department for
Communities- Jobstart
Department of
Infrastructure - Capital
Grant
Empower
61.182
(65,724)
4,542
2,055,077 (2,282,060)
61,596
(61,596)
61,333
(61,333)
223,587
(268,346)
22,675
(22,675)
30,000
(30,000)
226,983
44,759
(113)
113
640,975
37,217
(735,167)
(37,217)
94,192
821,895
(901,102)
79,207
32

Disability Action (Nl)
Company Limitsd by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
26. Analysis of Charitable funds (conllnued)
Motability grant
IFI Civic Initiative
Erasmus
Altantic Philanthrophies
CFNI Mental Health
Arts Council Nl
Workable Nl
122,903
36,965
{91,844)
(38,633)
(22,367)
31,059
1,668
22,367
150,000
150,000
113,500
(113,500)
(5,000)
5,000
150,000
4,288,905 (4,736,677)
478,831
181,059
At
31 March 202
At
1 April 2022
Income Expenditure
Transfers
Department of Health -
Core Grant
Department of
Infrastructure - DATS
Fares Income
NHSCT
SHSCT
IAIHSCT
Housing Executive
Department for
Communities-
Jobmatch
Department for
Communities - Peer
Advocacy
IMTAC
DRILL
SEUPB - ONSIDE
NET
Equality Commission
Department for
Communities - Jobstart
Department of
Infrastructure - Capital
Grant
Empower
Motability grant
IFI Civic Initiative
Erasmus
Altantic Philanthrophies
CFNI Mental Health
Arts Council Nl
Workable Nl
61,644
192,557
(162,165)
(92,036)
44,818
2,125,942 (2,312,221)
56,146
(56,146)
65,160
(72,730)
207,906
(225,612)
19,991
(24,936)
20,000
141,461
7,570
17,706
4,945
(40,000)
20,000
469.664
(528,637)
58,973
5,878
23,598
35,876
(23,607)
(35,876)
(5,869)
20,144
(20,144)
(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)
(463,310)
5,235,667 (5,425,650)
(2,064)
324,699
15,284
150,000
33

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (conlinued)
Year ended 31 March 2024
26. Anatysis of charitable funds fcontlnued)
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, these
balan￿S have been fully spent.
Funds have been transferred froTn 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
2024
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Provisions
1,044,258
251
455,206
(658,625}
160,354)
(460,2101
320,526
1,044,258
251
203,103
658,309
(22,044) (680,669)
(60,354)
(460,210)
501,585
Net assets
181,059
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Provision5
1,043,313
1,043,313
251
251
641,961
392,132
1,034,093
{1,og3,2591 (242,132) (1,335,391)
{62,003)
(62,003)
(202,156)
{202,156)
328,107
478,107
Net assets
150,000
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 Letters of Offers
have been, or will be, complied with and no liability is expected.

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
30. Analysls of changes In net debt
At
At 1 Apr 2023 Cash flows 31 Mar 2024
Cash at bank and in hand
Bank overdrafts
63,245
(416,077)
(352,832)
12,755
185,323
76.000
(230,754)
(154,754)
198,078
31. Security and contingencies
The Ulster Bank Limited holds separate inter-company guarantees between Disability Action (Nl)
and Disability Action (Nl) Employment & Training. and Disability Action (Nl) and Disability Action
Tradeable Services Limited. It also holds a collateral leasehold first legal charge over property at
Portside Business Park, Airport Road Vlest, Belfast.
As at 31 March 2024, Disabilty Action (Nl) owed Ulster Bank Limited £230.754 (2023: £416.077)
in respect of bank overdrafts.
35

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
32. Related partles
ith Disability Action (Nl) Employment & Tralnlng
Relationship - Disability Action (Nl) Employment & Training is a wholly owned subsidiary of
Disability Action (Nl).
Nature of transactions during the year:
2024
2023
Amounts owed by group undertakings - DAET
62,940
69,578
Outstanding balances are unsecured and interest-free.
th Disability Action Tradeable Services Limited
Relats'onship - Disability Action Tradeable Services Limited is a wholty owned subsidiary of
Disability Action (Nl).
Nature of transactions during the year:
2024
2023
Amounts owed by group undertakings - DATS
50,116
50,116
Outstanding balances are unsecured and interest-free.
The trustees of Disability Action (Nl) intend to offer ongoing financial support to Disability Action
(Nl) Employment & Training, which is considered to be a subsidiary entity. The financial
statements of Disability Action (Nl) Employment & Training as at 31 March 2024 show net current
liabilities of £87,863, non-current liabilits'es of £47,421 and a pension provision of £313,323
resulting in total net liabilities of £447,607.
33. Ethlcal 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.
36