COMPANY REGISTRATION NUMBER: N1019258
CHARITY REGISTRATION NUMBER: NIC100004
Disability Action (Nl)
Company Limited by Guarantee
Financial Statements
31 March 2025
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 2025
Page
Trustees, annual report (incorporating the directorfs report)
Independent auditor's report to the members
Statement of financial activities (including income and
expenditure account)
13
ststement of financial position
14
Statement of cash flows
15
Notes to the financial statements
16

Disability Action (Nl)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directorfs Report)
Year ended 31 March 2025
The trustees, who are also the directors for th8 purposes of company law, present their r8POrt and the
financial statemenls of the charity for the year ended 31 March 2025.
Reference and administrative details
Registered charity name
Disability Action {Nl)
Charity registration number
NIC100004
Company registration number N1019258
Principal office and registered Portside Business Park
office
189 Airport Road West
Belfasl
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
Chartèred 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 Be(Iford Street
Belfast
BT2 7FW

Disability Action (Nl)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnye(l)
Year ended 31 March 2025
Structure. governance and managomenl
Disability Action (Nl) is a company Ilmltéd by guarantee and a registered charity. The organisation is
govemed by up to 12 trustees who are nominated by member groups and e18Ctod by postal ballot at
the AGM, if requir8d. One third of the trustees retire each year on a rotational basis.
Recruiting andAppointing Trustees
Trustees are recruited through an annual élection process to conform to the Memorandum and
Articles of Association. In the charity's case a postal ballot is und8rtaken with its 100 member
organisations.
Newly appointed trustees undergo an induction process and re￿1ve an induction pack. Trustees are
also appointed to sub committees which best match their skills and are supported by Ihe relevant
senior stsff member.
The board meéts bi-monthly with sub-committees meeting in alternate months. The company's
standing sub-cornmittee structure comprises a Human Resources Sub-committee and a Finan￿.
Strategy & Audit Sub-committee. Each standing sub-committee also includes co-opted members who
are proposed and agreed by ihe main board. The work of all sub-committees Is presented to the board
for tts approval and the board refers issues to specific sub-committees. All trustees serve on at least
one sub<ommitt88.
Disability Action (Nl) Is a member of a number of netsmork organisations e.g. NICVA and Children Nl
and has strong relationships with the private sector e.g. Northern Ireland Chamber of Commerce and
Industry and public sector grouplngs.
Risk Alanagement Statement
Significant risks to funding have led to the development of a strategic plan which allows for the
dtversification of charitable activities. In addltion, corporate risk is managed by ensuring that
appropriate Snsuranc& cov8r is in place. adhering to rigorous internal financial controls, implementation
of an annual budgetary process and the operation of a staff appraisal scheme.
Alanagement and Remuneration
The Board of Trustees delegates the daily op8ration of the charity to the S8nior Management team
which is h8ad8d by the Chief Executive Officer. Remuneration of key management personnel is set by
the Board based on appraisal of industry benchmarks.

Disability Action (Nl)
Company Limlted by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (¢OntIn￿d)
Year ended 31 March 2025
ObJectlves and activities
Disability Aclion's Strateglc plan for 2022 - 26 sets out a vision of a Iruly inclusive socieiy 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 indusion and independence
Support through skills and èmploymènt
Educate to empower through training
Be a susiainable organisalion
In order to fulfil these priorities Disabilty Action {Nll will continue to work with and for Disabled people
and their representative organisations throughout Northem Ireland. Key activities include the provision
of information and advlce seNices, employment and vocational training programmés, transport
services, research, training and equality work. community development, rnobility assessments and
lessons, and a human rights programme. The ¢h8rity represents people regardless of their disability:
whether that is a physical, mental heatth, sensory, hidden or learning disability.

Disability Action {Nl)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report) (contlnuedj
Year ended 31 March 2025
Achlevements and performance
2024-25 has been a year of significant policy and advocacy activity for Dlsability Action. We have
worked to ensure that the voices of disabled people are heard at the highest levels of government and
that policy decisions reflect the lived experiences of disabled people across Northern Ireland. A
particular milestone has been our role as cor8 participants in the UK CDvid-19 Inquiry. We presented
directly to the Inquiry in London and Belfast, providing evidence on the disproportionate impact of the
pandèmic on disabled people. This opportunity enabled us to highlight structural inequalities, policy
failures, and the urgent need for rights-based reforms across health, education, housing and social
care.
We continue to prioritise th8 full implementation of thé UN Conv8nlion on the Rights of Disabled
People (UNCRPDI. Our submissions to the Equality Commission and to government consultations
underline that disabled people must be directly involved in co-designing policy and services. This
principle has guided our contributions to th8 Disability Strategy. whère wa have advocated for a fully
resourced implementalion plan with clear accountabilily and measurable outcomes. We have also
engaged with the development of the Anti-Poverty Strategy, ensuring that the specific realities of
disabled people's poverty and disadvantage are not overtooked. Disabled people in Northern Ireland
are twice as likely to live in povety as non-disabled people, and addressing this inequa15ty must
remain a cross-departmenlal priority.
Disability Action have delivered disabled led poverty
interventions.
We have continued to campaign for the reinstatement of the Independent Living Fund and for
investment in personal assistanc8 and community-based services. Through th8 Disability Housing
Forum, we have highlighted the chronic shortage of accessible homes and the urgent need to expand
housing adaptations programmes. These measures are vilal in enabling disabled people to remain in
their homes, live safely and avoid unnecessary institutionalisation. Alongside housing supply, we
remain deeply concerned about th6 abus& and exploitation of disablgd peop18, particularly in relation
to insecur8 private r8ntals, unregulated care arrangements, and gaps in safeguarding. We have
campaigned for stronger protections and overslght are essenllal to uphold dlsabled people's rights.
Transport and accessibility remain critical issues. The Disability Action Transport Service IDATS>
provides a lifeline for many disabled people, but persistent funding pressures thr8aten its
sustainability. W8 continue to call for stable investment in DATS, alongside broader reform of
a¢￿SSIble public transport and taxi regulation, to prevent exclusion and exploitation.
At both national and intemational levels, Disability Action has strengthéned its influence. In addition to
our contributions to the Covid-19 Inquiry. we have engaged with government consultations on the
Disability Strategy and Anti-Poverty Strategy.
Looking ahead to 2025, our priorities are clear. We will campaign for a resourc8d Disablllly Strategy
with strong accountability; ensure the Anti-Poverty Stralegy tackles the root causes of poverty and
disadvantage faced by disabled people. expand investment in housing adaptations and accessible
housing supply., and secure long-term fvnding for programmes lik& Empow8r. We will continue to
préss for rights-based reform across social security, mental health and independent living. Above all,
we will defend the rlghts of disabled people, ensuring that safety, equality, independenc8 and inclusion
remain central to policy in Northem Ireland.

Disability Action {Nl)
Company Limited by Guarantee
Trustees, Annual Report {Incorporating the Director's Report) {contlnuedJ
Year ended 31 March 2025
Flnancial review
Net income for the year endad 31 March 2025 was £428.408. The organlsation uses the following key
financial performance indicator IKFPI) to monitor financial performance
'Net income before capital
grants and depreciation ar7d impairment charges,. The KFPI of £265,453.
The charity's main source of income continues to be from services delivgred under govèmm&nt
contract. The main category of expenditure is staff dedicated to our objects of working with disabled
people and such costs repr8S8nt 60 % of revenues (2024 - 57%).
Depreciation Is not chargéd on building5 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 resulls and financial position of the company. The trustees are of the
opinion that the valua of the fixed assets is not less than their net book value.
The board is aware of the impact of funding outs over the past few years Dn Ihe unrestrictéd cash
reserves of the organisation. Thes8 continu8 to b8 monitor8d.
The Northem Ireland Charities Pension Scheme (NICPS) is a multi-employer final salary scheme
which was c105ed in 2009. There are currently 444 scheme members and 11 actively participatlng
scheme employ8rs. Th8 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 challeng8s 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, ar8 responsib18 for preparing
the trustees, report and the financial statements in accordance wlth applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity truste8S to preparè financial statements for each year which give a
true and fair view of the stste 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's Report) {contlnuedJ
Year ended 31 March 2025
In preparing these financial statements, the trustees are required to=
select suitsble 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 presLsme
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 aGcuracy 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 r8asonabl8 Steps for the prevention and detection of fraud and oth8r irr8gulariti8s.
Auditor
Each of the persons who is a trustee at the date of approval of this report confirms that=
so far as they are awar8, thère is no ralevant audit infomiation of which the charity's auditor is
unaware., and
they have taken all steps that they ought to have taken as a truslee to make themselves aware of
any relevant audlt Information and to establish that the charity's audltor is aware of that
information.
Small company provisions
This report has been prepared in accordance with the provisions applicable ta companles entitled to
the small companies exemption.
The trustees. annual report was approved on 11 November 2025 and signed on behalf of the board of
trustees by..
P Bray
Trustee
M Douglas
Trustee

Disability Action (Nl)
Company Limited by Guarantse
Independent Auditor's Report to the Members of Disability Action (Nl)
Year ended 31 March 2025
Opinion
We have audited the financial statements of Dlsability Action (Nl} {the 'charity') for the year ended
31 March 2025 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 thal has been applied in
their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 Thè
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting PractlC81.
In our opinion the financlal statgments..
give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its
incoming r8saurces and application of resources, includlng its income and expenditure, for the
year then end8d-
have bèen properly prepared in accordan￿ with United Kingdom Generally Accepted
Accounting PractlC8',
have been prepared in accordance with the requirements of the Companies Act 2006.
Ba$ls 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 aur audit of the financial
statements in the UK. includlng the FRC'S Ethical Stsndard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We beli8V8 that th8 audit 8vid8nc8 w8 have
obtained is sufficient and appropriate lo provide a basis for our opinion.
Conclusions relating to golng concern
In auditing the financial statements, we have concluded that the truste8S' USB of the going concern
basis of accounting in th8 preparation of the financial statements is appropriate.
Based on the work we hav6 p8rformed, 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 concarn for 8 period of at least Iwelve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibilitles 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) (oontlnued)
Year ended 31 March 2025
Other Infomiation
The other infomiation comprises the infomiation included in the annual report, other than the finanoial
statements and our auditor's report thereon. The trustees are responsible for tho oth8r information.
Our opinion on the financial statements does not cover the other information and, except lo the extent
otherwise explicitly stsled in our report. we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responslbility is to read the other
information and, in doing so, consider whèther the other informatlon Ss 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 misstaternents, we are
required to determine whether thére is a material misstaiement in the financial statements or a
Material misstatement of the other informalion. If, based on the work we have performed, we conclude
that there is a material misstatement of this other information, we are required lo report that fact.
We have nothing to report in this regard.
Oplnions 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 pr8par8d 15 consistent wtth the financial statements,. and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of thé charity and its environment obtalned in the
course of the audit, we have not identified material misststements 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 records and returns. or
certain disclosures of trustees, remuneration specified by law are not rnade,. or
we have not received all the information and explanations we require for our audit. or
the trustees were not 8nlitlgd to prepare the financial statements in accordanc8 Wlth the small
companies regime and take advantage of the small companies, exemptlons in preparing the
directors, 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 Disability Action {Nl) (eontinued)
Year ended 31 March 2025
Responsibilitles 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 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.
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 IFRC'S) Ethical Standard for Auditors,, in the circumstancés set
out in note 35 to the financial ststements.
In preparing the financial statements, the trustees are responsible for assessing the charity's abillty to
continue as a going concern, disclosing, as applicable, matters related to going concem and using tho
going concem basis of accounting unless Ihe trustees either Intend to liquidate the charity or to cease
operations, or have no realistic alternative bul to do so.

Disability Action {Nl)
Company Limited by Guarantee
Independent Auditor's Report to the Members of Disability Action (Nl) fcontinuedj
Year ended 31 March 2025
Auditorfs rosponslbilitias for the audit of the financial statements
Our objectives are to obtain reasonable assurance aboLrt 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 assuranc8 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
oxists. Misstatements can arise from fraud or erfor and are considered material if, individually or in the
aggregate, they could reasonably be exp&cted to influence the economic dèclsions of users taken on
the basis of these financial stat8ments.
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 d6tailed below-
In identifying and assessing risks of material mi5Statsment 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
perfomiance targets.
results of our 8nquiries 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, 8valuating and complying with laws and regulations and whether
management were aware of any instsnces of non-compliance;
d8t8Cting and responding to the risks of fraud and whether management hav8
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 intemal specialists, including tsx and valuations specialists regarding how
and where fraud might occur in the flnanclal statements and any polentlal Indlcators of fraud.
As a result of these procedures, we consid8r8d th8 opportunlties and inc8ntiv8s that may exist within
the organisation for fraud and identified the greatest potential for fraud. In common with all audits
under ISAS (UKI, we are also requlred to pèrform sp6clfic procedurès 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 thosa laws and regulations Ihal had a direct effect on the determination of matérial
amounts and disclosures in the financlal statamenls. The key laws and regulatlons we considered in
this contexi includ8d 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 lo
avoid a materi81 penalty.
10

Disability Action (Nl)
Company Limited by Guarantee
Independent Auditor's Report to the Members of Disability Action (Nl) (eontinued)
Year ended 31 March 2025
As part of an audit in accordance with ISAS (UKI. we exercise prof8ssional judgment and maintain
professional $￿ptICIsM 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 procedures responsive to those risks, and obtain audlt
evidence 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 involv8 collusion. forgery, intèntional omissions. misrepresentations, or the override
of intemal control.
Obtain an understanding of internal control relevant to the audit In order to design audit
procedures that ar8 appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the intemal control.
Evaluate the appropriateness of accounting policies used and the raasonableness of accounting
estimat8s arTrd r81ated disclosures made by the trustees.
Condude on the appropriateness of the trustees, use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to
events or conditions that may cast significant doubt on the charity's ability to contlnue 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 disclosures in the financial statements or, if such disclosures
are inad8quat8, 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 contlnue as a going concem.
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 thos8 charged with govémance regardlng, among olher matters, the planned
scope and tirning of the audit and significant audil findings, including any significant deficiencies in
internal control that we Identlfy dur5ng our audlt.
11

Disability Action (Nl)
Company Limited by Guarantee
Independent Auditor's Report to the Members of Disability Action (Nl) (¢onflnued)
Year ended 31 March 2025
Respective responsibilities of dir￿torS and auditor
As explained more fully in the Directors, Responsibilities Statement, the directors are responsible for
the preparation of the financial ststements 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 35 to the financial statements.
Uso of our rèport
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 stste to the
charily's members those matters we are required to state to them in an auditorfs report and for no
other purpos6. To the fullest extent pemiitted by law, we do not accept or assume responsibility to
anyone other than the chartty and the charity's 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
11 November 2025
12

Disability Action (Nl)
Company Limited by Guarantee
Statement of FinanGial Activities
(including income and expenditure account)
Year ended 31 March 2025
2025
Restrlcled
funds Total funds Total funds
2024
Unrestricted
funds
Income and endowments
Donations and legacies
Charitable activities
Other trading activltles
Investment income
Other income
17,459
1.902,953
30.203
658
17,459
6,820,081
30,203
658
4,641
5,815,435
15,655
663
6.438
5,842,832
4,917,128
Totsl income
1,951,273
4,917,128
6,868,401
Expenditure
Expenditure on charitable activities
Other expenditure
Total expendltura
10,11 (1.710.714) {4,728,187) (6,438,901) (5,819,354)
13
{1,092)
(1,092)
(1,711,806) (4,728,187) 16,439,993) (5.819,354)
Net Income and not movgment in funds
239,467
188,941
428,408
23,478
Reconclllation of funds
Total fijnds brought forward
Total funds carrled forNard
320,526
181,059
501,585
478,107
559,993
370,000
929,993
501,585
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pagas 16to 36 fom) part of these financial statemants.
13

Disability Action (Nl)
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
2025
2024
Note
Fixed assels
Tangible fixed assets
Investments
18 1,011,894
19
251
1,044,258
251
1,012,145
1.044.509
Current assets
Débtors
Cash at bank and In hand
20
681,101
248,932
930,033
582,309
76,000
658,309
Credftors: amounts falllng due wlthln one year
Not current asset5
22
1549,259) (680,669)
380,774
{22.360)
1,392,919
1,022.149
Totsl assets less current liabilities
Creditors: amounts falling due after more than one year
23
137,954)
(60,354)
Provisions
25
(424,972) 1460,210)
929,993
501,585
Net assets
Funds of the charlty
Restricted funds
Unrestricted funds
370,000
559,993
929,993
181,059
320,526
Total charity funds
27
501,585
These financlal statements have been prepared In accordance 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 11
November 2025, and are signed on behalf of thé board by:
P Bray
Trustee
M Douglas
Trustee
The notes on pages 16 to 36 fomi part of these financial statements.
14

Disability Action (Nl)
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2025
2025
2024
Noto
Cash flows from operating activitios
Net income
428,408
23.478
Adjustments for..
Depreciation of tangible fixed assets
Othèr interest rèceivable and similar income
Lossl(galns) on disposal of tangible fixed assets
Accrued expenses
58,273
1658)
1,092
184,147
58,627
(663)
16,438)
234,075
Ch8nges in..
Trade and other debtors
Trade and other creditors
Provisions and employee beneflts
Cash generated from operations
1279,579)
73,584
(35,238)
430,029
141,008
(451.154)
258,054
256,987
Interest received
658
663
Net cash from operating activities
430,687
257,650
Cash flows from Invosting activitios
Purchase of tangible assets
Proceeds from sale of tsngible assets
Net cash used in investing activities
127,001)
(60,403)
831
{27,001)
(59,572)
Not increase in cash and cash equivalents
Cash and cash equlvalents at boginnin9 of year
Cash and cash equlvalents at and of yoar
403,686
198,078
1154,754) {352,832)
248,932
(154.754)
21
The notes on pages 16 to 36 form part of these flnanclal statements.
15

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
General infomation
The charsty 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.
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 Slatement of
Recommended Practice applicable to chartties preparing their accounts in accordance 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
Basls of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities 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 entity-
Golng concern
There are no material uncertainties aboul the charity's ability to continue.
Judgements and key sources ol estimation uncertainty
The preparation of the financial statements requires management to maké 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 expectstions
of future events that are believed to be reasonable under the circumstsnces.
Significant judgements
There are no signrficant 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 assumpbons are made concerning the tuture and. by their nature. will
rarely equal the related actual OLrtcome. The key assumptions and other souices 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 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
16

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements {¢gn¢lnuedJ
Year ended 31 March 2025
Ac¢ounting policies (contlnuedj
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charIt￿S purposes.
Designated funds are unreslricted funds eamiarked by the trustees for particular future project or
commitment.
Restricted funds are subjected lo restrictions on their expenditure declared by the donor or
through the temis of an appeal, and fall Into one of two sub-classes: restricted income funds or
endowment funds.
Incoming resources
All incoming r8sources are includod in the statement of financial activities when entitlement has
passed to the charity., it is probable that the economic benefits assooiated 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 recogniséd 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 estsblished.
income from donated goods is measured al the fair value of the goods unless this is
impractical to measure reliably, in whioh case the value is derived from the cost to the donor
or the estimated resal& valu&. Donated facilitiès 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 volunteèrs.
income from contracts for the supply of services is recognised with the delivery of the
contracled service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and retum8d rf unspent. in which cas8
it may be regarded as restricted.
17

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements fcontlnugdj
Year ended 31 March 2025
Accountlng policies {¢ontinuedJ
Resources expended
Expenditur6 is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classlfied under headings of the slatement of
financial activities lo which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities. and the sale of donated g¢)ods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitsble aims for the benefit of ils beneficiartes, induding those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditur8 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 reflecling the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
be￿een the activities they contrfbute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded al cost, and subsequently ststed at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subs&qu&nt accumulated impaimient losses.
An increase in the carying amount of an asset as a result of a revaluation, Is recognised in other
recognised gains and losses, unless it reverses a charge for impaimient that has previously been
recognised as expenditure within the slatement 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,
8xc8pt 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.
Depreclatlon
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows:
Long leasehold property
Motor vehicles
Equipment
200/0 Straight line
15Y. 20 /0 Straight line
Investments
Unlisted equity inveslments are initially recorded at cost, and subsequently measured at fair
value. If fair value cannot ba reliably measured, assets are measured at cost less impaimient.
18

Disability Action {Nl)
Company Limited by Guarantee
Notes to the Financial Statements f¢t)ntinuad)
Year ended 31 March 2025
Accountlng pollcies (contlnued)
Inveslments (¢ontlnued)
Listed inveslments ar8 measured at fair value with changes in fair value being recognised in
income or expenditure.
Investmants In associates
Inveslments 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
valu6, with changes in fair value taken through income or expenditure. Where it is impracticable
to measure fair value reliably wtthout undue c05t 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.
Investrnents in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are
recorded at cost less any accumulated impaimient losses.
Investments in jointly controlled entities accounted for in accordance with the fair value model are
initially recorded at the transaction price. At each reporting date, the inveslments 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 acqulslllon.
Impalrment of fixod assets
A review for indicators of impairment is carried out at each réporting dale, with the recoverable
amount belng estimated where such indicators exist. Where the carying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairmenls are also reviewed for
possible reversal at eath 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 untt is the smallest
identlfiable 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.
19

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Ststements [￿n￿nu*d)
Year ended 31 March 2025
Accounting policies {¢ontlnued)
Impairment of fixed assets {¢ontlnued)
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 synergies of the combination, irrespective of whether other assets or liabllities 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 benefits in
seltlemenl and the amount of the obligation can be estimated reliably. Provisions are recognised
as a liability in thé 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 dat6 and subsequently reviewed at each reporting date and adjusted
to reflect the currènt best estimate of the amount that would be required to settle the obligation.
Any adjustments to the amounts previously recognlsed 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 al the present value of the amount expected to be required to settle the obligation. the
unwinding of the discount is recognised as a finance cosl in the statement of financial activities in
the period il arises, and is allocated to the appropriate expenditure heading.
Finan¢lal Instruments
A financial asset or a financial liability is recognised only when the charity becomes a party 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 re￿iVed and not discounted.
Débt instruments are subsequently measured al amortised cost.
Where investrnents 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 investments are subsequently measured at
cost less impaiment.
othcr financlol Instrumentj. Ineludlng dertvallvèj, 8rè Iiilt1811y rècognlsed at falr value. unl&Js
payment for an asset is d8f8rred beyond normal business terms or financed at 8 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 debl instrument.
other financial instruments are subsequently measured at fair value, with any changes
recognised in the stslament of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
20

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Ststements (contlnued)
Year ended 31 March 2025
Accounting policles (Gondnued)
Financial instruments (contlnu•d)
Financial assels that are m8asur8d at cost or amortiséd cost arè réviewed for objective evidenc6
of impairm8nt at the end of each reporting date. If there is objective evidence of impairment. an
impairmeni loss is recognised under the appropriate heading in the statamant of financial
activilies in which the initial galn was recognised.
For all equity instruments regardless of significance. and other financial assets that are
individually significant, these are assessed individually for impalrmenl. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk char8Cteristics.
Any reversals of impaiment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the finanoial asset that exceeds what the carying amount would
have been had the impalrmant not prèviously béén recognised.
Defined Contrlbution 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 extent
that the prepayment will lead to a rèduction in future payments or a cash refund.
When 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 servi￿, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognlsed as an expense in
the period in which it arises.
Employeo bonefits
Employee benefits are recognised as an èxpense when employaes become enlitied as a result
of servlce rendered during Ihe reporting period.
Termination beneffts are recognised as an expense in income or expenditure immediately.
Termination benefits are recognised as a liabilty and expense only when the company is
demonslrably committed either to temiinale the employment of an employee or group of
employees before the nomial retirement date or to provide termination benefits as a result of an
offer made in order to encourage voluntary redundancy.
Temiination benefits ar8 measured at the best estimate of the expenditure that would be required
to settle the obligation at the reporting date. In the cas@ of an offer made to encourage voluntary
redundancy, measurement is based on the number of employees expected to accept the offer.
When termination beneffts ara due more than 12 months after the end of the reporting period.
they shall be measured at their discounted present value.
21

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements fcon¢lnued)
Year ended 31 March 2025
Llmlted 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 c&as8S to be a member, for payment of the debls and liabilities of the charitsble 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 thé contributories among themselves. such amount as
may be required not exceeding £1.
Donations and legacles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Donatlons
Donations
7,459
7,459
4,641
4.641
Legacies
Legacies
10,000
17,459
10,000
17,459
4,641
4,641
Charitsble actlvltles
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Department of Health - core grant
Dèpartment of Infrastrudure IDATS)
NH&SCT
SH&SCT (Advocacy)
WH&SCT (Advocacy)
Housing Executive
IMTAC
Empower
Mobility Centre lessons
Mobility Exhibition assessments
Fares Income
Other Income
CFNI Mental Health Fund
DSS
Motability Grant
Workable Nl
IFI L'ivic Initiative
Onside
61,932
2,141,391
79,069
259,822
25,684
38,000
40,456
1,021,429
61.932
2,141.391
79.069
259,822
25,684
38,000
40,456
1,021,429
33,939
335,455
65,527
38,257
33,939
335,455
65,527
38,257
1,495,302
1,495,302
417,095
611,705
128,s48
26,470
417,095
611,705
128,548
26,470
1.902,953
4,917,128
6,820,081
22

Disability Action (Nl)
Company Limited by Guarantse
Notes to the Financial Statements f¢ontlnuedJ
Year ended 31 March 2025
Charitable actlvitles (continued)
Unreslrlcted
Funds
Restricted Total Funds
Funds
2024
Department of Health - core grant
Departm8nt of Infrastructure {DATS>
NH&SCT
SH&SCT (Advocacy)
WH&SCT IAdvoca¢y)
Housing Executive
IMTAC
Empower
Mobility Centr8 lessons
Mobility Exhibition assessments
Fare5 Income
Other Income
CFNI Mental Health Fund
DSS
Motability Grant
Workab18 Nl
IFI Civic Initiative
Onslde
61,182
2,055,077
61,333
223,587
22,675
30,000
37,217
821,895
61.182
2.055.077
61,333
223.587
22,675
30,000
37,217
821,895
15,856
280,697
61,596
21,379
113,500
1.208,598
122,903
640,975
36,965
15,856
280,697
61,596
21,379
113,500
1,208,598
122,903
640,975
36,965
1,526,530
4,288,905
5,815,435
Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Training & Semlnars
Consultancy income
Rentsl Income
2,870
15,233
12,100
2,870
15,233
12,100
7,213
7,213
8,442
8,442
30,203
30.203
15,655
15.655
Investment income
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2025
Funds
2024
BdllK li Iluiusl i uL.¥1v￿Lll
658
658
883
883
23

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Ststements (¢ontinuod)
Year ended 31 March 2025
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Gain on disposal of tangible fixed
assets held for charity's own use
6.438
6,438
10. Expenditure on charltable actlvltles by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Information and advlce servlces
Policy and research
Transport and mobilty s8rvic8S
Training and employment support seNices
Support costs
179,142
150,792
443,686
302,959
634,135
725,063
904,205
150.792
2,436,454
1,522,868
1.424,582
1,992,768
1,219,909
790,447
1,710,714
4,728.187
6,438,901
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
1,636,289
537,173
578,688
343,192
2,269.937
1,708,507
919,030
1,082,677
4,736,677
5,819,354
11. Expenditure on ¢harltable actlvltles by actlvlty type
Activities
undertaken
directly Support costs
Tolal funds
2025
Totsl fvnd
2024
Information and advice services
Policy and r8s8arch
Transport and mobility services
Training and employment support
services
Governan￿ costs
904,205
150,792
2,436,454
103,808
1,008,013
150,792
2,861.021
610,665
343,192
2,565,418
424,567
1.522.ilbil
J4,2UI
62,000
2,351.UlS
62,000
2.215,biS
24,504
5,014,319
1,424,582
6,438,901
5.819,354

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements fconllnuedj
Year ended 31 March 2025
12. Analysis of support costs
Training and
Information
Transport employment
and advice and mobility
support Governance
services
services
services
Costs Total 2025 Total 2024
Staff costs
Prefflises
Communications
and IT
General office
Governance costs
49,636
27.039
203.007
110.586
398.876
217.284
651,519
354.909
421,056
315.437
20,431
6.702
83.562
27.412
164.187
53.860
268,180
87,974
62,000
109,920
48,113
24,504
62,000
103.808
424.567
834.207
62,000 1,424,582
919.030
13. Other axpanditure
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Loss on disposal of tangible fixed
assels held for charity's own use
1,092
1,092
14. Net income
Net Income is stated after chargingl(crediting)'.
2025
2024
Depreciation of tangible fixed assets
Lossl(gainsl on disposal of tangible fixed assets
58,273
1,092
58,627
(6,438)
15. Auditors remuneration
2025
2024
Fees payable for the audit of the financial statements
15.300
17.234
16. Staff Costs
The total staff costs and erllployee benefits for the reporting period are analysed as follows=
2025
2Q24
Wages and salaries
Social security costs
Employer contributions to pension plans
Other employee benefits
3,341,909
284,884
171,927
40,767
2.828.314
234,315
204,877
46.852
3.839.487
3.314,358
25

Disability Action (Nl)
Company Llmlted by Guarantee
Notes to the Financial Statements (¢ontInu￿)
Year ended 31 March 2025
16. Staff costs (continu•d)
The average head count of employees during the year was 157 (2024.. 146). The average
number of full-time equivalent employees during the year is analysed as follows:
2025
No.
2024
Numberoftraining support staff
Number of administrative and finance staff
Number of senior management stsff
Number of other staff
Number of driving staff
88
19
71
15
18
29
35
157
No employee received employ88 b8nafits of more than £60,000 during the year12024: Nil).
Key Management Parsonnèl
Key management personnel includ8 all persons that have authority and responsibility for
planning, directing and controlling the activities of the charity. The total compensation paid to key
management personn81 for services provided to the charity was £188,517 (2024'.£193.599).
17. Trustse remuneration and expenses
No trustee received any remuneration during the year (2024.. £N￿lI. No trustses received
expenses durlng the year (2024: £Nil)
26

Disability Action (Nl)
Company Limlted by Guarantee
Notes to the Financial Statements fcontinued)
Year ended 31 March 2025
18. Tanglblo flxod assets
Long
leasehold
property
Motor
vehicles
Equipment
Total
Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
1,388,451
382,070
9,900
17,320)
384,650
526.826
17,101
2,297,347
27.001
(7.320)
2,317,028
1,388,451
543,927
Depreciation
At 1 April 2024
Charge for the year
Disposgls
At 31 March 2025
505,893
296,846
30,197
(6,2281
320,815
450,350
28,076
1.253,089
58.273
16,228)
1,305,134
505,893
478,426
Carrying amount
At 31 March 2025
882,558
882,558
63,835
85.224
65,501
76.476
1.011.894
At 31 March 2024
1,044.258
The building at 189 Alrport Road West. Belfast has not been revalued since 2017.
19. Investments
Other
investments
Cost or valuation
At 1 April 2024
Additions
251
At 31 March 2025
251
Impairnient
At 1 Aprll 2024 and 31 March 2025
Carrying amount
At 31 March 2025.
251
At 31 March 2024
251
All invesknents shown above are held at valuation.
27

Disability Action (Nl)
Company Llmited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
19. Investments (continued)
Thesé investm8nts relate to the holding of 250 ordinary £1 shares in the Ulster Community
Investment Trust Limited and one ordinary £1 share in Disability Action Tr8deable Services
Limited. which represents 1 OOVD of its issued share capital.
Disability Action INI) considers that Disability Action (Nl) Employment and Training. a charlty and
a company limited by guarantee, is a wholly owned subsidiary.
20. Debtors
2025
2024
Trada dabtors
Amounts owed by group undertakings
Prepayments and accrued income
392,207
114,418
174,476
681,101
115,479
113,056
353.774
582,309
21. Cash and cash equivalents
Cash and cash equivalents comprise the following:
2025
2024
Cash at bank and in hand
Bank overdrafts
248,932
76,000
1230,754)
1154,754)
248,932
22. Creditors: amounts falling due wlthln one year
2025
2024
Bank loans and ov8rdr8fts
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
205,104
98,685
195,976
25.789
4,105
19,600
549,259
680,669
23. bredirors: amounts iaiiing auè attèr Moré tnan onè yoar
2025
2024
TPT Pension
37,954
60,354
28

Disability Action {Nl)
Company Limited by Guarantee
Notes to the Financial Statements (¢ontlnueafJ
Year ended 31 March 2025
24. Deferred income
2025
2024
At 1 April 2024
Amount released to income
Amount deferréd in year
At 31 March 2025
242,132
{242,132)
24,732
24,732
25. Provisions
Ponslons
and slmilar
obligations
At 1 Aprll 2024
Remeasurements- impact of any change in assumptions
Unwinding of discounl
Payments to fund deficSt
At 31 March 2025
460,210
(9.436)
20,502
{46,304)
424,972
29

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements {¢ontinued)
Year ended 31 March 2025
26. Pensions and other post retirement benefits
The company participates in the scheme, a multi-8mployer 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 information to enable it to account for the
schème as a defined benefit scheme. Therefore it accounts for the scheme as a defined
contribution scheme.
The scheme is subjèct to the funding legislation outlined in the Pensions Act 2004 which came
into force on 30 December 2005. This, together with documenls issued by the Pensions
Regulator and Technical Actuarial Slandards issued by the Financial Reporting Councll, set out
the framework forfunding defined benefit occupational pension schemes in the UK.
The scheme is classified as a 'last-man standing arrangement,. Therefore thè 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 rèquired 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
show8d assets of £22.8m. liabilities of £26.Om and a deficit of £3.2m. To eliminat8 this funding
shortfall, the Trustee has asked the participating employers to pay additional contribulions to the
scheme as follows:
From August 2020 to 29 February 2028- £1,280,605 in total (payable monthly)
The recovery plan contribulions are allocated to each participating employer in line with their
estimated share of the scheme liabilities.
Where the schème 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
2025
2024
2023
Present value of provision
424,972
460,210
202,156
RECONCILIA TION OF OPENING AND CLOSING PROVISIONS
2025
2024
Provision al start of period
Unwinding of the discount factor (interest expense)
Deficil contribution paid
R6measurements- impact of any change in
assumptions
Remeasurements - amendments to the contribution
schedule
460,210
20,502
(46,304)
202,156
9,234
{46,304)
(9,4361
11,216
283,908

Disability Action (Nl)
Company Llmlted by Guarantee
Notes to the Financial Statements (w?tlnu•d)
Year ended 31 March 2025
Provision at end of period
424,972
460,210
INCOME AND EXPENDITURE IMPACT
2025
2024
Interest expense
Remeasurements- impact of any changes in
assumptions
Remeasurements - amendments to the contribution
s¢hedule
20,502
9.234
19,436)
11,216
283,908
'includes defined contribution schemes and future service contributions li.e. excluding any deficit
reduction payments) to defined benefit schemes which are treated as defin8d contribution
schemes. To be completed by the company.
ASSUMPTIONS
2025
2024
2023
Rate of dlscount
The discount rates shown above are the equivalent single discount rates which, wh8n used to
discounl Ihe future recovery plan contributions due, would give the same results as using 8 full
AA corporate bond yield curve to discount the same recovery plan contributions.
27. Analysis of charitable funds
Unrestrlcted funds
At
31 March 202
At
1 April 2024
In￿me Expenditure
Transfers
General fijnds
320,526
1,951,273 (1,711,808)
559,993
At
31 March 202
At
1 April 2023
Income Expenditure
Transfers
General funds
328,107
1,553,927 11,082.6771 (478,831)
320,526
31

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements {contffnu•d)
Year ended 31 March 2025
27. Analysls of ¢harftable funds (continued)
Restrlcted funds
At
31 March 202
At
1 April 2024
Income Expenditure
Transfers
Department of Health -
Core Grant
Department of
Infrastructure - DATS
Fares Income
NHSCT
SHSCT
WHSCT
61.932
(61,932)
2,141.391 (2.141.391)
65,527
(65,5271
79,069
179,0691
259,822
{259,822)
25,684
125,6841
25,368
125,368)
Housing Executive
Department for
Communities-
Jobmatch
Department for
Communities- Peer
Advocacy
IMTAC
SEUPB- ONSIDE
Empower
Motability grant
IFI Civic Iniliatlve
Erasmus
tantic Philanthrophies
CFNI Mentsl Health
Arts Council Nl
611,705
1611,7051
40,456
(40,4561
26,470
(26,4701
1,034,061 {1,034,0611
417,095
(228,154)
128,548
(128,548)
31,059
220,000
150.000
150,000
181,059
4,917,128 (4,728,187)
370,000
At
31 March 202
1 April 2023
Income Expenditure
Transfers
Department of Health -
Core Grant
Department of
Infrastructure- DATS
Far&s Income
NHSCT
SHSCT
WHSCT
61,182
(65,724)
4,542
2.055,077 (2,282,060)
61,596
(61.5961
61,333
161,3331
223,587
(268,346)
22,675
122.6751
226,983
44.759
32

Disability Action (Nl)
Company Llmited by Guarantee
Notes to the Financial Statements (contthu•dJ
Year ended 31 March 2025
27. Analysis of charitable funds {conllnued)
Housing Executive
Department for
Communities -
Jobmatch
Department for
Communities- Peer
Advocacy
IMTAC
SEUPB- ONSIDE
Empower
Motability grant
IFI - Civic Initiative
Erasmus
Altantic Philanthrophies
CFNI Mentsl Health
Art5 Council Nl
30.000
{30.000)
(113)
113
640.975
37.217
(735,167)
(37,217)
94,192
821,895
122,903
36,965
1901.102)
(91.8441
(38,633)
(22,367)
79.207
31,059
1,668
22,367
150,000
150,000
113.500
(113,500)
(5.000)
4.288,905 (4,736,677)
5.000
150,000
478,831
181,059
Transfers took place in the year 23124 which related to income received in relation to services
delivered, as all conditions had been mel and services had been delivered during the year, the
remainlng balance had then been transferred to unrestricted rèserves. Further transfers had
taken place to correct expenditure previously being re¢ognised within unrestricted funds, these
balances have been fully spent.
Funds had also been transferred from unrestrioted to restrlcted funds durlng the year 23124 du8
to the operational deficits on mulliple projects, these project deficits continue to run but were
supported by unrestricted funding.
33

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (Gonllnued)
y.ear ended 31 March 2025
28. Analysls of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Provisions
1,011.894
251
535,301
{524,527)
137,9541
(424.972)
559,993
1,011.894
251
394,732
930.033
{24.732) {549,259)
137,954)
(424,972)
929,993
Net assets
370,000
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Investments
Current assets
Creditors less than 1 y8ar
Creditors greater than 1 year
Provisions
1,044,258
251
455.206
{658,6251
(60.3541
(460.2101
320,526
1.044,258
251
203,103
658,309
122,044) 1680.669)
(60,354)
1460,210)
501,585
Net assets
181,059
29. Taxation
The Cornpany is a registered charity, and as such is entitléd to tax 8xemptlons on income and
profits in furtherance of the charity's primary objectives.
30. 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 tsrms'of the Letters of Offers
have been, Dr will be, complied with and no liability is expected.
31. Lease commitments
The total future minimum lease payments under non-cancellable operating leases are as follows=
2025
2024
Not later than 1 year
Later than 1 year and not later than 5 years
13,000
13.000
13.000
33

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Ststements (continv8d)
Year ended 31 March 2025
32. Analysis of Changes In net debt
At
At 1 Apr 2024 Cash flows 31 Mar 2025
Cash at bank and in hand
Bank overdrafts
76.000
1230,754)
{154.754)
172,932
230,754
248,932
403,686
248,932
33. Security and contlngencles
The Ulster Bank Limitsd holds separate inter-company guarantees between Disabillty Action INI)
and Disability Action {Nl) Employment & Training. and Disability Action INI) and Disability Action
Tradeable Servic8s Limit8d. It also holds a collateral leasehold first legal charge over property at
Portside Business Park, Airport Road West, Belfast.
As at 31 March 2025, Disability Action (Nl) owed Ulster Bank Limited £Nil (2024.. £230.754) in
respect of bank overdrafts.
35

Disability Action (Nl)
Company Limited by Guarantee
Notes to the Financial Statements (￿lI1n￿ed}
Year ended 31 March 2025
34. Related partles
Iwith Disability Action (Nl) Employment & Training
Relationship Disability Action (Nl) Employment & Training is a wholly owned subsidiary of
Disability Action (Nl).
Nature of transactians during the year=
2025
2024
Amounts owed by group undertakings - DAET
64,302
62.940
Outstanding balances are unsecured and interesl-free.
With Dlsablllty Action Tradeable Services Llmlted
Relatlonship - Disability Action Trad8able Services Limited is a wholly owned subsidiary of
Disability Actlon INII.
Nature of transactions during the year:
2025
2024
Amounts owed by group undertakings- DATS
50,116
50.116
Outstandlng 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 Dlsability Action {Nl) Employment & Training as at 31 March 2025 show nét current
liabililies of £96,926, non-current liabilities of £36,597 and a pension provision of £288,409
resulting in totsl net liabilities of £421,932.
35. 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