registered 4726639 and registered 113597 · by a service level agreement with warrington ccg via an...
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REGISTERED COMPANY NUMBER: 4726639 (England and Wales)REGISTERED CHARITY NUMBER: 1 1 13597
Report of the Trustees andAudited Consolidated Financial Statements for the Year Ended 31 March 2019
for
Warrington Disability PartnershipAnd Subsidiary Company
Warrington DisabiUty PartnershipAnd Subsidiary Company
Contents of the Consolidated Financial Statements
for the Year Ended 31 March 2019
Report of the Trustees
Report of the Independent Auditors
Statement of Financial Activities
Consolidated Balance Sheet
Charity Balance Sheet
Cash Flow Statement
Notes to the Cash Flow Statement
Notes to the Financial Statements
Detailed Statement of Financial Activities
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Warrington Disability PartnershipAnd Subsidiary Company (Registered number: 4726639)
Report of the Trusteesfor the Year Ended 31 March 2019
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report withthe financial statements of the charity for the year ended 31 March 2019. The trustees have adopted the provisions ofAccounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing theiraccounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)(effective I Januaty 2015).
OBJECTIVES AND ACTIVITIESObjectives and aimsWDp stated objects are contained within its Memorandum and Articles ofAssociation. The two main objectives were:
To relieve the need of disabled people, their families and carers in England and Wales, through actively promotingindependent living, by promoting information on peer counselling, equipment, personal assistance, transport,access, employment, education, training and a range of other services.
To provide a range of equipment and services to assist independent living and mobility solutions.
project activitiesEmployment ProjectsThe Employment Team is staffed by, one full-time team leader / senior advisor, one full-time employment advisor, onefull-time administrator and one part time community energiser. These posts are funded by a combination of fundingincluding the Work Programme &om People Plus, the Building Better Opportunities Fund through the New LeafProject for Golden Gates Housing Trust.
The team works with disabled people and people on incapacity related benefits to support them on their journey to
returning to work. The team offers support with writing CV's, job searches, job coaching, mock interviews and overalladvice and information on employment issues. The team also advises on Access to Work.
BBC Children in Need 'Moving forward through Sport'We employ one part time leisure, recreation and sport coordinator and sessional delivery workers, who work toincrease the number of opportunities for participation in inclusive sports. Our services are funded through a 3 yeargrant &om Children in Need. We currently run the DISC Project (Disabled Inclusive Sports Club) and, in partnershipwith Warrington Youth Club and Warrington Wolves Foundation, the Planet Blue Project and Wolf Club which offersessions for young people, aged 11-24.
Our team is available to give information on youth clubs, sports clubs, coaches and funding, and is available to visitclubs / schools to give any advice and provide Disability Awareness Sessions. Funding for this project finished in July2018.
Relationships, Sexuality and DisabilityThis project is overseen by a team of staff and volunteers. We offer information, advice and guidance on relationships,sex and disability. Support workers look to us to undertake specific, intimate work with individual disabled people-in these situations, a range of suggestions and access to our training resources (videos and packs) is offered. We findthat it is appropriate for this work to be done by someone with whom the individual is familiar and comfortable.
We co-ordinate the Relationships & Sex Matters Disability Information File and have distributed these around
Warrington to partner organisations and have arranged a number of training sessions throughout the year for local
support organisations. This is self-financed 1'rom income generation and donations.
Independent LivingThe Independent Living Team is staffed by one part-time coordinator, one part-time deputy / advisor, one full-time
direct payment advisor, one part-time direct payment advisor/administrator and one part-time administrator. A ServiceLevel Agreement with Warrington Borough Council funds this project.
Our Independent Living Team supports people with all aspects of recruitment (including DBS checks), employment law,
and all other matters relating to living independently in one's own home. Direct payments are an alternative to receiving
services directly &om Social Services. Social Services provide people with the cash to purchase their ovm care and
support. This could be through contacting an agency or by directly employing a Personal Assistant.
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Warrington Disability PartnershipAnd Subsidiary Company (Registered number: 4726639)
Report of the Trusteesfor the Year Ended 31 March 2019
OBJECTIVES AND ACTIVITIESProject activities
Building ImprovementsOur Senior Management Team and the Showroom Coordinator, oversees on-going improvements. Our building
improvements are funded &om our fundraising activities and grants.
Marjorie Griffiths Learning CentreOur Learning Centre is run by one full-time co-ordinator and a team of Volunteers. Funding for the Discover IT Suite,
housed within the Learning Centre, has been secured from Warrington Collegiate, Leonard Cheshire and since October
2016, the Building Better Opportunities Fund through the New Leaf project for Golden Gates Housing Trust.
Personal Health BudgetsWe offer assistance with support plans for people accessing a Personal Health Budget. Our part-time post holder is funded
by a service level agreement with Warrington CCG via an agreement with Cheshire Centre for Independent Living. This
service commenced on the 1st July 2018.
Warrington HospitalWe operate a service in Warrington Hospital providing information, advice and guidance, and sales of mobility and
independent living equipment. Launched in September 2018, the service was funded by 10 local businesses and supported
by Warrington and Halton Hospitals NHS Foundation Trust.
Project activitiesThe Discover IT Suite was set up by disabled people for disabled people. Any disabled person in Warrington can use
this suite. People can use the suite to introduce themselves to technology, learn how to use the internet, send e-mails torelatives and fiends anywhere in the world, play games or set themselves up with new skills to get back to work. Other
courses, also run from the Learning Centre, include employment related courses, confidence courses, fioristry, and crafi
and cake decoration courses. We also have meeting rooms, which are available to hire by external organisations forincome generation.
AvitarThe Avitar project harnesses an investment in innovative 3D portable technology to assist people with autism, LearningDisabilities/Difficulties to access employment by exploring employment environments and developing employmentrelated skills. This initiative has been funded by Baily Thomas Charitable Trust, Warrington Borough Council, ExpanseLearning and DWP's Flexible Support Fund.
Disability HelplineInformation on disability matters remains our core business. Information, advice and guidance is available from all ofour services, in particular the Centre for Independent Living, Shopmobility services and community engagement. Thisincludes local and national information relating to services and support. We have a service level agreement with
Warrington Borough Council in relation to Information, Advice and Guidance.
WebsitesWe offer three websites www. disabilitypartnership. org. uk: www. disabilityawarenessday. org. uk; andwww. disabilitytradingcompany. co.uk
Shopmobility WarringtonThe Shopmobility Scheme is staffed by three part-time Support Workers and a team of dedicated volunteers who workon a rota covering Monday to Saturday. Our Shopmobility Scheme is funded through a Service Level Agreement withWarrington Borough Council and located within the underground car park of the Golden Square Shopping Centre. Theoffice and storage area is provided to WDP by the Centre's management team as part of their longstanding partnership.
Our Shopmobility services offer people with temporary or permanent mobility problems or disabilities the chance toexperience greater independence. We provide manual and electric wheelchairs and battety-powered scooters enablingindividuals to access our Town Centre facilities. By enabling greater accessibility to the town, we are opening up a worldof opportunities.
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Warrington Disability PartnershipAnd Subsidiary Company (Registered number: 4726639)
Report of the Trusteesfor the Year Ended 31 March 2019
OBJECI'IVES AND ACTIVITIESProject activities
Equipment Hire ServiceOur Equipment Hire Service offers various pieces of equipment for a short-term loan. This service is open to localresidents for use in the UK, although arrangements can be made, with prior agreement, to use the equipment abroad.The service includes over 300 wheelchairs, suitable for both adults and children of all sizes. Other hire equipmentincludes ramps, mobility scooters, rollators and high back chairs. We also hire out wheelchair travel bags to help protectyour wheelchair on aircraft, cars, boats and trains. We have a vehicle for deliveries and collections of any hire equipmentprovided.
Wizard Narrow BoatOur fully accessible Wizard Narrow boat is run by a part-time Volunteer Support Worker and a team ofvolunteers. Thisis available predominantly for disabled people, their families and carers and support groups to choose different trips.Funding for the Wizard is income generated by donations from trips, fundraising events and general donations.
Accessible Holiday HomesOur fully accessible holiday homes in Pensarn and Rhyl, North Wales, are available for hire to disabled people, theirfamilies or carers to take an affordable and accessible holiday. Bookings and enquiries are taken by our Showroom andEquipment Loans team. Funding for the caravans is income generated by donations for using the caravan, fundraisingevents and general donations.
Staying Connected ForumThe forum meets on a monthly basis at the CIL (except July and December). Membership is free and includes individualsand representatives &om statutory, business and voluntary organisations. Guest speakers are invited to each meetingcovering topics of interest. This is self-financed &om income generation and donations.
Appreciation of Efforts AwardsThese are awarded to organisations or individuals who have excelled in providing innovative or exceptional servicesthat have helped improve the lives of disabled people. The Appreciation of Efforts Awards are aimed at people andorganisations from Warrington, the winners presentations takes place at the WDP AGM in January. The awards areaimed at promoting best practice. This is self-financed from income generation and donations.
Meeting RoomsMeeting rooms bookings are overseen by a member of staff. The Centre for Independent Living has two meeting rooms,with further meeting rooms in the Learning Centre. Meeting rooms vary in size fiom small one-to-one rooms, to alarger room seating up to 30 people. All are available for hire by the internal teams and external organisations. This isself-financed &om income generation and donations.
Long-term Health ConditionsUnder the umbrella of "Living Life Well" WDP offers a range of services for people living with long-term healthconditions including a Pain Management Group; OWCH, which is run by volunteers who have lived experience of long-term health conditions. WDP also ran a number of drop-in sessions at the Centre for Independent Living and outreachsessions titled "Let's Go" which were funded by Active Cheshire. This work is overseen by one member of staff and
supported by a Trustee.
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Warrington Disability PartnershipAnd Subsidiary Company (Registered number: 4726639)
Report of the Trusteesfor the Year Ended 31 March 2019
OBJECTIVES AND ACTIVITIESproject activities
Disability Awareness DayDisability Awareness Day (DAD) is recognised as Warrington's largest annual community event and the world's largest
voluntary led pan disability independent living show. Attracting over 250 exhibitors and 25,000 visitors, DAD aims to
promote what's available locally, regionally and nationally in terms of disability provision f'rom the statutory, private
and 3rd sectors. DAD is held in July each year and is supported by a week of complimentary events leading up to the
main day. It is funded &om sponsor's donations and &om fees from exhibitors. DAD is managed by volunteers;
administration is co-ordinated by a member of staff. In 2006 DAD received the Queens Award for Volunteering; which
is the equivalent of an MBE for the voluntary sector. DAD has been emulated in 10 countries around the world. This is
self-financed f'rom income generation and donations.
Phoenix ProjectThe Phoenix Project, launched in October 2016, is a recycling service focussing on mobility and independent living
equipment. Some items are scrapped; others refurbished and donated to projects in the Middle East, Asia and South
Africa. The project is funded by St Mark Universal Copts Care.
CIL Showroom ServicesOur CIL Showroom and equipment services are staffed by one full-time Co-ordinator, one full-time and one part-time
Support Workers, one part-time receptionist, and a team of volunteers who work on a rota covering Monday to Saturday.
Our showroom is funded through a Service Level Agreement with Warrington CCG. Warrington Borough Council
provides use of our Beaufort Street site, at a subsidised rate, as their contribution to this service.
Our showroom has products that visitors can try and also obtain 1'ree and impartial advice or information about specialised
equipment that can improve their quality of life. We have created realistic environments with a working kitchen, living
and bedroom areas, as well as a discrete bathing display and assessment area. Our friendly and professional team have awealth of knowledge and lots of useful hints and tips.
project activitiesAll equipment on display can be purchased through our social enterprise The Disability Trading Company, or &om local
retailers.
Other ServicesThe following services are run in conjunction with The Disability Trading Company Ltd which is solely owned by WDP,and is operated as a social enterprise, with all profits invested back into WDP.
Scoots-SafeScoots-Safe, launched late 2016, ofl'ers information, advice and guidance on safe use of mobility scooters and powered
wheelchairs. Working closely with, and funding &om, Network Warrington, Cheshire Police and Crime Commissioners
Office and Warrington Borough Council.
Mobility Workshop & Service CentreOur Mobility Workshop provides a service and repair centre for any type of disability equipment at our purpose built
workshop. This includes maintaining the fleet of scooters in our Shopmobility & Equipment Loan Services. We alsooffer the opportunity to ny out scooters and wheelchairs on our Mobility Training Test Track that was funded by StGeorge Heath Care Group.
Recycling Service - Don't Dump It, Donate ItWe accept donations of mobility and independent living equipment for our recycling project. Items that can berefurbished are sold fi'om our Shopmobility Service in the Golden Square. Items that cannot be sold are donated to ourPhoenix Project.
Community Cafe and Luncheon ClubsOur "5 Star rated" Galleries Community Caf4 and Conservatory offer a pleasant place to stop for a rest and bite to eatwhile accessing our services at the Centre. WDP also ofler 4 Luncheon Clubs, our Monday Club is aimed at youngdisabled people, and our, Tuesday, Wednesday and Friday Clubs are for older people. The clubs are run by a team ofvolunteers and offer social activities and a hot meal. WDP also provides a catering service for groups attending meetingsor community events.
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Warriagton Disability PartnershipAnd Subsidiary Company (Registered number: 4726639)
Report of the Trusteesfor the Year Ended 31 March 20I9
OBJECTIVES AND ACTIVITIESProject activities
Access and TrainingOur Access and Training Team provide advice and support to local businesses, developers, architects and individuals.This can range from general telephone enquiries to site visits and access and facilities audit reports. Our training
programmes offers training on Disability Awareness, Disability Confident, Equality and Diversity and Relationships,Sex and Disability.
Mila - LiverpoolOur Mobility and Independent Living Service is located within the Lifehouse Disabled Living Centre, based nearLiverpool City Centre. It is funded through a service level agreement with Liverpool City Council, the premises areprovided by Liverpool Community Health NHS Trust. Our showroom offers a wide range of independent informationand advice in relation to mobility products, with displays of the latest equipment and demonstration areas. The CityCouncils Care Line service makes regular referrals to the service.
Mils - WarringtonOur Mobility and Independent Living Store is located within the Golden Square Shopping Centre in Warrington TownCentre. It is self-funded, and supported by the Golden Square Management Team. It offers a wide range of independent
information and advice on mobility and independent living products, with displays of the latest equipment.
Payroll ServicesWe support over 350 individual disabled people and their families to employ over 550 staff as Personal Assistants. Weoffer a Payroll Service to assist recipients of Direct Payments with paying their personal assistants. This includes
calculating tax, National Insurance and pension contributions, and dealing with relevant agencies. Our Payroll Serviceis self-funded by income generation and we employ one full-time and three part-time workers for this Service.
Smart FlatIn October 2018 we launched the Smart Flat, assistive technology showroom. The Smart Flat offers working displays
(living room, kitchen and bedroom) of a wide range of equipment aimed at supporting independence and maximising
the time disabled and elderly people stay at home. A start up grant was secured from the local Better Care Fund.
Public benefitIn setting our objectives and planning our activities, our trustees have given careful consideration to the Charity
Commission's general guidance on public benefit and, in particular, their guidance on fee-charging regarding services
provided. WDP is committed to enabling as many people as possible to benefit through our activities.
VolunteersVolunteers are the foundation on which WDP is built. WDP offers volunteering opportunities to anyone wishing to
develop their skills, re-learn skills, gain confidence or simply give something back to the community. We currently
have approximately 200 registered volunteers (including DAD Volunteers) and work very hard to ensure that we adhere
to Volunteering Good Practice Guidelines. We have close links with Warrington and Liverpool Voluntary Action and
have staff who are members of the Warrington Association of Volunteer Managers. We ensure that training is offered
to any of our Volunteer Support Workers and this is done either internally or externally (dependent on the training that
is identified). Volunteers are also offered training through our Training Opportunities Calendar, the same as paid staff:
WDP have a number of younger volunteers and we work closely with Warrington Youth Club, Voluntary Action,
Warrington Wolves and local schools. Our Administration Team coordinate the recruitment process and volunteer
support is supervised within the organisation. In March 2016, we recruited a full-time Volunteers Co-ordinator afier
receiving 3 years funding from the Holroyd Foundation.
STRATEGIC REPORTAchievement and performanceCharitable activitiesWamngton Disability Partnership is an independent, user led organisation committed to valuing everyone's life skills,
experience and individuality to enable positive change. We actively promote independent living by providing
information on peer counselling, equipment, personal assistance, transport, access, employment, education, training and
other services.
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Warrington Disability PartnershipAnd Subsidiary Company (Registered number: 4726639)
Report of the Trusteesfor the Year Ended 31 March 2019
ACHIEVEMENT AND PERFORMANCEFundraising activitiesThe Fundraising Team is given strategic support from members of the board of Trustees and the Senior Management
team. The team consists of one full-time Community, Engagement & Fundraising Coordinator and one part time
Fundraising Oflicer. An events calendar is established in December for the following year with targets given to eachevent. Day to day support is given by the Corporate Support Manager and strategic support/advice is given as and when
needed. WDP run regular quiz nights throughout the year, attend hundreds of community events, organise the DADBBQ in the Park, A Walk in the Park, Sponsored Swim and Going the Extra Mile Scuba Challenge, Easter and ChristmasRaffles/Tombola's, a Santa's Grotto, bag packs/bucket collections, and other fundraising community events.
Internal and external factorsWe rely on income I'rom a number of statutory organisations including Warrington Borough Council, Warrington
Clinical Commissioning Group, Warrington and Vale Royal College and Liverpool City Council to run some of ourservices, through contracts or service level agreements. Contracts are reviewed annually; this has led to a number ofextensions to contracts for shorter periods of time. We have been working with all parties during this financial year toensure that reporting and monitoring of the services we provide, on their behalf, are in accordance with the conditionsin the contracts/service level agreements.
Our Senior Management Team work to ensure that any funding streams coming to an end or due for renewal are I
dentified and reported to the trustees at an early stage. Funding for replacement or continuation of these services areresearched 12 months in advance of the funding coming to an end.
FINANCIAL REVIEWPrincipal funding sourcesPrincipal funding comes from Warrington Borough Council, Disability Trading Company, Warrington ClinicalCommissioning Group NHS, Liverpool City Council, BBC Children in Need, Department of Work and Pensions,Holroyd Foundation, Golden Gates Housing Trust (funded by European Social Fund and the Big Lottery 'Building BetterOpportunities Fund', St Georges Healthcare Group, St Mark Universal Copts Care and Skills Funding Agency for AdultCommunity Learning through a contract with Warrington and Vale Royal College
Investment policy and objectivesThe Management Committee has considered the most appropriate policy for investing funds and has found that the useofbank deposit accounts gives the opportunity to maximise income and flexibility.
Reserves policyThe reserves policy is considered to be the same policy for the group as for the charity on its own.
The Trustees have considered the amounts that would be required to administer the organisation in the event of crisis.This would include the potential costs of redundancy, notice periods, accounting, legal fees and repayment of any long-term contracts on closure. A prudent sum would equate to three months' operating costs held within the unrestrictedgeneral reserve - around f210,000.
The actual unrestricted general reserve for all companies at the year-end amounted to f462,625, but it should be notedthat the majority of this is represented by stocks and fixed assets which are less readily available than cash amounts.The value of stocks held at the year-end totalled 6163,935 which is spread over five branches. The value of fixed assetsat year-end totalled f 146,231
At present the free reserves, f 152,460, are below our estimate of our 3 months running costs, we are continuing to lookfor additional income streams and have looked at our expenditure with a view to reducing these where possible.
Future plansWDP continues to offer most of the services as the previous years with short, medium and long-term strategic plansagreed. The current economic climate has meant that expansion of DTC services remains a priority in order to providean increased independent funding stream. The priorities ofour board of Trustees are to continue to maintain our existingservices and identify new opportunities for income generation prior to the start of the financial year.
WDP will also be looking to further develop their services, as and when the opportunities arise for tenders relating toour existing expertise in other areas of the North West.
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Warrington Disability PartnershipAad Subsidiary Company (Registered number: 4726639)
Report of the Trusteesfor the Year Ended 31 March 2019
STRUCTURE, GOVERNANCE AND MANAGEMENTRemunerations of Seaior Management TearaA Remunerations Committee consisting of the Chair, Vice Chair and nominated Trustees set the annual remuneration
levels of the Senior Management Team.
Governance StatemeatThe Charity is governed by a Board of independent Trustee/Directors who recognise that all the powers, authorities and
responsibility for the governance and management lie with the Board supported by effective sub-groups each with clearTerms of Reference. The principles of good governance are embedded within WDP's Governance Manual which has
been developed in line with correct good practice and principles from the Charities Commission.
The Governance Manual contains policies and procedures to ensure the good governance of the charity and to support
it in achieving its charitable objectives. The Board uses the Charity Governance Code to monitor compliance and
considers reviews and recommendations relating to the code made by its Governance sub-group. Robust risk
management is undertaken by the Senior Management Team and reviewed by the Governance sub-group prior to
scrutiny by the Board.
The Board recognises, respects and welcomes diversity within its composition, with a focus on disability as the charity
is a user led organisation. The Board considers the appointment of new members as recommended by a nominations
committee which uses a skills matrix to identify and prioritize skill gaps. Each year the Board reviews its own
effectiveness and is open to changes, and wherever necessary, development opportunities.
The Board regularly reviews the sustainability of its income sources and considers recommendations fiom its
remunerations committee which are discussed by members of the HR sub-group and Finance sub-group with regard to
the remuneration of all staff. No member of staff, including the Senior management Team is paid more than f40,000per year (pro-rata), excluding employer national insure and pension contributions.
A review of WDP's external environment is undertaken at each Governance meeting with regard to its Environment &Sustainability Self-Assessment, Environment dt Sustainability sub-group and Health 8t Safety reports.
Disability Trading Company (DTC)The Disability Trading Company, established in February 20 1 I, is a registered company limited by shares and is a 100%subsidiary of WDP. DTC will giii-aid an appropriate level of surplus to WDP. The Senior Management support the
following services; Equipment Showroom (including Outreach), Workshop, Community Caf6, - Mobility 8t Independent
Living Liverpool and Golden Square Shop and Disability Awareness Day.
Induction and training of new trusteesAll Trustees undertake an Induction the same as other members of staff. They are encouraged to attend any specific
events which provides training in relation to their Trustee role.
Wider networkWarrington Disability Partnership is affiliated, accredited or are members of a number of organisations - Warrington
and St Helens Chambers of Commerce, British Health Trades Association and National Shopmobility Federation. We
have received Matrix re-accreditation. Alongside this, we have the Disability Confident, Mindful Employer and a UK
Online and OCR Accredited Learning Centre. In November 2006, the Management Team for Disability Awareness
Day were awarded a Queen's Award for Voluntary Services for the work we do with DAD.
The Board periodically reviews the organisations charitable purposes to make sure the charity and its purpose stay
relevant and valid.
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Warrington Disability PartnershipAnd Subsidiary Company (Registered number: 4726639)
Report of the Trusteesfor the Year Ended 31 March 2019
REFERENCE AND ADMINISTRATIVE DETAILSRegistered Company number04726639 (England and Wales)
Registered Charity number1113597
Registered officeCentre for Independent LivingBeaufort StreetWarringtonCheshireWA5 1BA
TfllsteesJ S Gartside OBE DL JPP KittoD J WilliamsE C MacDonaldJ M PritchardG SkentelberyC SalluytsM Dawbam
L ParryCllr M McLaughlinG HindleyD A KelsallH Elnarshy FouadJ A MuirA Cawley
ChairmanVice-chairmanSecretaryTreasurer
- resigned 21.1.19- appointed 22. 1.19- appointed 20. 1.19- appointed 22. 1.19- appointed 22. 1.19
AuditorsVoisey dt CoStatutory Auditor8 Winmarleigh StreetWarringtonCheshireWA I IJW
BankersBarclays Bank picSankey StreetWarringtonCheshire
SolicitorsFDR Law, 21 Bold Street, Warrington, Cheshire, WA1 I DF.
REFERENCE AND ADMINISTRATIVE DETAILSChief ExecutiveD N Thompson MBE DL
Senior Management TeamD N Thompson MBE DLD JonesG ThompsonC Thompson
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Warrington Disability PartnershipAnd Subsidiary Company (Registered number: 4726639)
Report of the Trusteesfor the Year Ended 31 March 2019
STATEMENT OF TRUSTEES RESPONSIBILITIESThe trustees (who are also the directors of Warrington Disability Partnership for the purposes of company law) areresponsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law andUnited Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fairview of the state of affairs of the charitable company and of the incoming resources and application of resources,including the income and expenditure, of the charitable company for that period. In preparing those financialstatements, the trustees are required to
select suitable accounting policies and then apply them consistently;observe the methods and principles in the Charity SORP;make judgements and estimates that are reasonable and prudent;prepare the financial statements on the going concern basis unless it is inappropriate to presume that thecharitable company wiII continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any timethe financial position of the charitable company and to enable them to ensure that the financial statements comply withthe Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hencefor taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
there is no relevant audit information of which the charitable company's auditors are unaware; andthe trustees have taken all steps that they ought to have taken to make themselves aware of any relevant auditinformation and to establish that the auditors are aware of that information.
AUDITORSThe auditors, Voisey & Co, will be proposed for re-appointment at the forthcoming Annual General Meeting.
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the companydirectors, on 3' December 2019 and signed on the board's behalf by
4c.~ S G..kgvtf /
J S Gartside OBE DL JP —Trustee
)ts ~~S
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Report of the Independent Auditors to the Members of
Warrington Disability PartnershipAnd Subsidiary Company (Registered number: 4726639)
OpinionWe have audited the financial statements of Warrington Disability Partnership And Subsidiary Company (the 'charitable
group') for the year ended 31 March 2019 which comprise the Statement of Financial Activities, the Balance Sheet, the
Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The
financial reporting fiamework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2019 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 Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinionWe 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 Auditors responsibilities for the audit of the
financial statements section of our report. We are independent of the charitable company 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 relating to going concernWe have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to
you where:the trustees' use of the going concern basis of accounting in the preparation of the financial statements is not
appropriate; orthe trustees have not disclosed in the financial statements any identified material uncertainties that may castsignificant doubt about the charitable group's ability to continue to adopt the going concern basis of accountingfor a period of at least twelve months &om the date when the financial statements are authorised for issue.
Other informationThe trustees are responsible for the other information. The other information comprises the information included in the
annual report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and we do not express any form of assuranceconclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doingso, consider whether the other information is materially inconsistent with the financial statements or our knowledgeobtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, weconclude that there is a material misstatement of this other information, we are required to report that fact. We havenothing to report in this regard.
Opinion on other matters prescribed by the Companies Act 2006In our opinion, based on the work undertaken in the course of the audit:
the information given in the Report of the Trustees for the financial year for which the financial statements areprepared is consistent with the financial statements; andthe Report of the Trustees has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exceptionIn the light of the knowledge and understanding of the charitable company and its environment obtained in the course ofthe audit, we have not identified material misstatements in the Report of the Trustees
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Report of the Independent Auditors to the Members ofWarrington Disability Partnership
And Subsidiary Company (Registered number: 4726639)
Matters on which we are required to report by exceptionWe have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to youif, in our opinion:
adequate accounting records have not been kept or returns adequate for our audit have not been received frombranches not visited by us; orthe financial statements are not in agreement with the accounting records and returns; orcertain disclosures of trustees' remuneration specified by law are not made; orwe have not received all the information and explanations we require for our audit; orthe trustees were not entitled to take advantage of the small companies exemption I'rom the requirement to preparea Strategic Report or in preparing the Report of the Trustees.
Responsibilities of trusteesAs explained more fully in the Statement of Trustees Responsibilities, the trustees (who are also the directors of thecharitable group for the purposes of company law) are responsible for the preparation of the financial statements and forbeing satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary toenable 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 charitable group's ability to continueas a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis ofaccounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realisticalternative but to do so.
Our responsibilities for the audit of the financial statementsOur 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 a Report of the Independent Auditors 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 inliuence the economicdecisions of users taken on the basis of these financial statements.
A further description of our responsibilities for the audit of the financial statements is located on the Financial ReportingCouncil's website at www. frc.org. uk/auditorsresponsibilities. This description forms part of our Report of the
Independent Auditors.
Use of our reportThis report is made solely to the charitable group'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 charitable group's members those
matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted bylaw, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's
members as a body, for our audit work, for this report, or for the opinions we have formed
Lee Warburton BA FCA (Senior Statutory Auditor)for and on behalf of Voisey Et CoStatutory Auditor8 Winmarleigh StreetWarringtonCheshireWAI I JW Date 3' December 2019
Page 11
Warriagton Disability PartnershipAnd Subsidiary Company
Consolidated Statement of Financial Activitiesfor the Year Ended 31 March 2019
INCOME AND ENDOWMENTS FROMDonations and legaciesCharitable activitiesDisability specific servicesDisability equipment servicesLeisure, recreation and sportDisability Awareness Day
Other trading activitiesInvestment incomeOther income
Total
Unrestrictedfund
Notes f
1,009
163,904124,946
1,167,741886
1,914
1,460,400
Restrictedfundsf
24,001
134,322
6, 17559,363
18,274
242, 135
31.3.19Total funds
25,010
298,226124,946
6, 17559,363
1,186,015886
1,914
1,702,535
31.3.18Total funds
107,832
328,572124,94624,57576,909
925,699
1,588,533
EXPENDITURE ONRaising funds
Charitable activitiesDisability specific servicesDisability equipment servicesLeisure, recreation and sportDisability Awareness Day
Total
706,662
457,297253, 183
57,842
1,474,984
263
157,288
7,29824,972
189,821
706,925 616,033
614,585253, 183
7,29882,814
549,039250,355
21,33469,043
1,664,805 1,505,804
NET (EXPENDITURE)/INCOME
Transfer between funds 18
(14,584)
111,728
52,314
(111,728)
37,730 82,729
Net movement in funds 97, 144 (59,414) 37,730 82,729
RECONCILIATION OF FUNDS
Total funds brought forward 365,481 87,204 452,685 369,956
TOTAL FUNDS CARRIED FORWARD 462,625 27,790 490,415 452,685
CONTINUING OPERATIONSAll income and expenditure has arisen 1'rom continuing activities.
The notes form part of these financial statements
Page 12
Warrington Disability PartnershipAnd Subsidiary Company
Consolidated Balance SheetAt 31 March 2019
FIXED ASSETSTangible assets
Notes
13
Unrestrictedfund
f
146,231
Restrictedfunds
31.3.19Totalfunds
f
146,231
31.3.18Totalfunds
167,725
CURRENT ASSETSStocksDebtorsCash at bank and in hand
1415
163,935182,668137,582 27,790
163,935182,668165,372
137,954186,849146,977
484, 185 27,790 511,975 471,780
CREDITORSAmounts falling due within one year 16 (167,791) (167,791) (186,820)
NET CURRENT ASSETS 316,394 27,790 344, 184 284,960
TOTAL ASSETS LESS CURRENTLIABILITIES 462,625 27,790 490,415 452,685
NET ASSETS 462,625 27,790 490,415 452,685
FUNDSUnrestricted fundsRestricted funds
TOTAL FUNDS
20462,625
27,790
490,415
365,48187,204
452,685
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act2006 relating to small charitable companies.
The financial statements were approved by the Board of Trustees on 3' December 2019 and were signed on its behalfby:
........do.4-......h.:....~%......J S Gartside OBE DL JP -Trustee Qo s
+Q t((Q~gg.01 QE C MacDonald - Trustee
The notes form part of these financial statements
Page 13
Warrington Disability PartnershipAnd Subsidiary Company
Charity Balance SheetAt 31 March 2019
Unrestricted Restrictedfund funds
Notes
31.3.19Totalfunds
31.3.18Totalfunds
FIXED ASSETSTangible assetsInvestments
CURRENT ASSETSDebtorsCash at bank and in hand
1312
15
86, 1351
86, 136
343,126115,650
458,776
27,790
27,790
86, 1351
86, 136
343,126143,440
486,566
100,283I
100,284
360,69289,211
449,903
CREDITORSAmounts falling due within one year
NET CURRENT ASSETS
16 (97,302)
361,474 27,790 389,264 348,616
(97,302) (101,287)
TOTAL ASSETS LESS CURRENTLIABILITIES
NET ASSETS
447,610
453,646
27,790
27,790
475,400
475,400
448,900
448,900
FUNDSUnrestricted fundsRestricted funds
TOTAL FUNDS
20447,610
27,790
475,400
361,69687,204
448,900
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act2006 relating to small charitable companies.
The financial statements were approved by the Board of Trustees on 3'4 December 2019 and were signed on its behalfby:
+nsws. k:.....~..... E~ 4.3 'Lotr(J S Gartside OBE DL JP -Trustee
-Mm-44 M~.n ~(c,g QUgE C MacDonald - Trustee
The notes form part of these financial statements
Page 14
Warringtou Disability PartnershipAnd Subsidiary Company
Consolidated Cash Flow Statementfor the Year Eaded 31 March 2019
Cash flows from operating activities:Cash generated from operationsInterest paidInterest element of hire purchase and financelease rental payments
Net cash provided by (used in) operatingactivities
Notes31.3.19
f.
24,251
~135)
24, 116
31.3.18
60,059
~68)
59,991
Cash flows froin investiag activities:Purchase of tangible fixed assetsSale of tangible fixed assetsInterest received
(1,940)
886
(24,808)8,671
Net cash provided by (used in) investingactivities ~1,054) ~16,137)
Cash flows from financing activities:Loan repayments in year
New hire purchase in yearCapital repayment in year (4,667)
9,720(5,053)
Net cash provided by (used in) financingactivities (4,667) 4,667
Change in cash and cash equivalents in thereporting periodCash and cash equivalents at the beginning ofthe reporting period 2
Cash and cash equivalents at the end of thereporting period
18,395
146,977
165,372
48,521
98,456
146,977
The notes form part of these financial statements
Page 15
Warrington Disability PartnershipAnd Subsidiary Company
Notes to the Cash Flow Statementfor tbe Year Ended 31 March 2019
RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATINGACTIVITIES
31.3.19 31.3.18
Net income/(expenditure) for tbe reporting period (as per the statement
of financial activities)Adjustments for:Depreciation chargesProfit on disposal of fixed assetsInterest receivedInterest element of hire purchase and finance lease rental payments
Increase/(decrease) in stocksIncrease in debtorsIncrease in creditors
37,730
23,434
(886)135
(25,981)4, 181
(14,362)
82,729
21,914(5,697)
68(20,462)(22,442)
3,949
Net cash provided by (used in) operating activities 24,251 60,059
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in handNotice deposits (less than 3 months)Overdraiis included in bank loans and overdraiis falling due within one year
31.3.19f
328165,044
31.3.18
268146,709
Total cash and cash equivalents 165,372 146,977
Page 16
Warrington Disability PartnershipAnd Subsidiary Company
Notes to the Consolidated Financial Statementsfor the Year Ended 31 March 2019
ACCOUNTING POLICIES
Basis of preparing the financial statementsThe financial statements of the charitable company and group, which is a public benefit entity under FRS 102,have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities:Statement of Recommended Practice applicable to charities preparing their accounts in accordance with theFinancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective I January 2015)',Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland'and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity hasadequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue toadopt the going concern basis of accounting in preparing the financial statements.
IncomeAll income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, itis probable that the income will be received and the amount can be measured reliably.
Donations, are recognised when the Charity has been notified in writing of both the amount and settlement date.In the event that a donation is subject to conditions that require a level ofperformance before the charity is entitledto the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilmentof those conditions is wholly within the control of the charity and it is probable that those conditions will befulfilled in the reporting period.
Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when thecharity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probablethat the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate hasbeen granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that adistribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in
part, is only considered probable when the amount can be measured reliably and the charity has been notified ofthe executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity isaware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is atreated as a contingent asset and disclosed if material.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by thecharity; this is normally upon notification of the interest paid or payable by the Bank.
Fixed asset investmentsInterests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequentlymeasured at cost less any accumulated impairment losses. The investments are assessed for impairment at eachreporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit orloss.
Fixed asset investments which are listed on recognised stock exchanges are stated at year end market value. Fixedasset investments which are unlisted are stated at cost less provisions for reductions in value.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operatingpolicies of the entity so as to obtain benefits &om its activities.
Page 17
Warrington Disability PartnershipAnd Subsidiary Company
Notes to the Financial Statementsfor the Year Ended 31 March 2019
ACCOUNTING POLICIES - continued
Expenditure and irrecoverable vatLiabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggregate all cost related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use ofresources.
Expenditure on charitable activities includes the costs incurred by the charity to enable it to fulfil its core
operations.
Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Governance costsGovernance costs comprise all costs involving the public accountability of the charity and its compliance with
regulation and good practice. These costs include costs related to statutory audit and legal fees together with an
apportionment of overhead and support costs.
Allocation and apportionment of costsSupport costs are those functions that assist the work of the charity but do not directly undertake charitable
activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support
the Charity's core activities
Staff costs and related overheads are charged directly to the projects to which the costs relate.
The remaining costs are allocated on a square footage basis relating to each project
Tangible fixed assetsDepreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
WorkshopImprovements to propertyPlant and machineryFixtures and fittingsMotor vehiclesComputer equipment
over period of the lease10% on cost and 2% on cost10% on cost10% on cost25% on cost33% on cost
StocksStocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
Basis of consolidationThe group financial statements consolidate the financial statements of the holding company and all its subsidiaryundertakings fiom the date of acquisition. Intergroup profits are eliminated on consolidation. No separateprofit and loss account is presented for the holding company as permitted by Section 408 of the CompaniesAct 2006.
TaxationThe charity is exempt from corporation tax on its charitable activities.
Fund accountingUnrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictionsarise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 18
Warrington Disability PartnershipAad Subsidiary Company
Notes to the Consolidated Financial Statements - continuedfor the Year Ended 31 March 2019
ACCOUNTING POLICIES - continued
Hire purchase and leasing commitmentsRentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basisover the period of the lease.
Pension costs and other post-retirement benefitsThe charitable company operates a defined contribution pension scheme. Contributions payable to the charitablecompany's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
There is no Occupational Pension Scheme. However, staff may contact the WDP Treasurer, who holdsinformation regarding Stakeholder Pension Schemes.
Financial instrumentsThe company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'OtherFinancial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's statement of financial position when the company becomesparty to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there isa legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or torealise the net asset and settle the liability simultaneously.
Basic financial assetsBasic financial assets, which include debtors and cash and bank balances, are initially measured at transactionprice including transaction costs and are subsequently carried at amortised costs using the effective interest methodunless the arrangement constitutes a financing transaction, where the transaction is measured at the present valueof the future receipts discounted at a market rate of interest. Financial assets classified as receivable within oneyear are not amortised.
Other financial assetsOther financial assets, including investments in equity instruments which are not subsidiaries, associates or jointventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequentlycarried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equityinstruments that are not publically traded and whose fair values cannot be measured reliably are measured at costless impairment
Impairment of financial assetsFinancial assets, other than those held at fair value through profit or loss, are assessed for indicators of impairment
at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred
after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is
impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated
cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit orloss.
Page 19
Warrington Disability PartnershipAnd Subsidiary Company
Notes to the Consolidated Financial Statements - continuedfor the Year Ended 31 March 2019
1. ACCOUNTING POLICIES - continued
Derecognition of financial assetsFinancial assets are derecognised only when the contractual rights to the cash flows &om the asset expire or are
settled, or when the company transfers the financial asset and substantiafly all the risks and rewards of ownership
to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has
transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Employee benefitThe costs of the short-term employee benefits are recognised as a liability and an expense, unless those costs are
required to be recognised as part of the costs of stock or fixed assets. The cost of any unused holiday entitlement
is recognised in the period in which the employee's services are received. Termination benefits are recognised
immediately as an expense when the company is demonstrably committed to terminate the employment of an
employee or to provide termination benefits.
2. DONATIONS AND LEGACIES
Donations
31.3.19
25,010
31.3.18
107,832
3. OTHER TRADING ACTIVITIES
Fundraising eventsFundingServicesCommercial trading operations
31.3.19
72,018
128,243985,754
31.3.18
8,6275,517
52,389859,166
4. INVESTMENT INCOME
Deposit account interest
31.3.19f886
31.3.18
5. INCOME FROM CHARITABLE ACTIVITIES
Grants and contractsGrants and contractsGrants and contractsDADs sponsorship
Disability specific servicesDisability equipment servicesLeisure, recreation and sportDisability Awareness Day
31.3.19
298,226124,946
6, 17559,363
31.3.18
328,572124,94624,57576,909
488,710 555,002
Page 20
Warrington Disability PartnershipAnd Subsidiary Company
Notes to the Consolidated Financial Statements - continuedfor the Year Ended 31 March 2019
5. INCOME FROM CHARITABLE ACTIVITIES continuedGrants received, included in the above, are as follows:
Warrington Borough CouncilDepartment for Works and PensionsChildren in Need - Sports fundLiverpool DLCAvanta Enterprises LtdWarrington Clinical Commissioning GroupNHS WarringtonThe Skills CompanyWarrington Training TrustCheshire Centre for Independent LivingWarrington & CoHolroyd FoundationPhoenix TradingCheshire Community FoundationBBO/New LeafThe Bailey Thomas Charitable Fund
Expanse Learning GroupOther grants
31.3.19f.
128,1827,2126, 175
50,00011,83474,946
5,0001,0005,000
21,975
22,917
80,60612,0002,500
~429 347
31.3.18
141,072
24,57550,00040,68579,946
2,86325,00035,501
5,00076,368
02,083
478 093
6. RAISING FUNDS
Other trading activities
Staff costsEventsCateringFundraising expensesCommercial trading operations
31.3.19
23,558
2,31711,886
669,164
706,925
31.3.18
26,2889,6252, 1805,527
572,413
616,033
7. CHARITABLE ACTIVITIES COSTSDirect costs Supportcosts
(See note 7)f
Totals
Disability specific servicesDisability equipment servicesLeisure, recreation and sportsDisability Awareness Day
470,362236,581
7,29824,333
144,22316,602
58,481
614,585253, 183
7,29882,814
738,374 219,306 957,880
Page 21
Warrington Disability PartnershipAnd Subsidiary Company
Notes to the Consolidated Financial Statements - continuedfor the Year Ended 31 March 2019
8. SUPPORT COSTS
Disability specific servicesDisability equipment servicesDisability Awareness Day
Managementf
136,48416,602
639
Finance
1,905
Governancecostsf.5,833
Totalsf.
144,22316,602
639
197,103 1,905 5,833 161,463
Support are included as part of the charitable activities costs in the SOFA.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Auditors' remuneration
Depreciation - owned assetsDepreciation —assets on hire purchase contract and finance leasesOther operating leasesSurplus on disposal of fixed assets
31.3.19f8, 118
23,434
20,417
31.3.18
6,74821,071
84313,155(5,697)
Financial performance of the charityThe consolidated statements of the financial activities includes the results of the charity's wholly ownedsubsidiary, The Disability Trading Company Limited.
The summaty financial performance of the charity alone is:
Incoming resources
31.03.19f964,298
31.03.18f965, 165
Costs of generating funds
Expenditure on charitable activities
964,298 965, 165(37,761) (43,620)
(903),037) ~839,348)
Net incoming / (outgoing) resourcesTotal funds brought forward
26,500448,900
82, 199366,701
Total funds carried forward 475,400 448,900
Represented by:Restricted income fundsUnrestricted income funds
27,790447,610
87,204361,696
473.400 448, 900
10. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2019 nor for the year ended31 March 2018.
Trustees' expensesThere were no trustees' expenses paid for the year ended 31 March 2019 nor for the year ended 31 March 2018.
Page 22
Warrington Disability PartnershipAnd Subsidiary Company
Notes to the Consolidated Financial Statements - continuedfor the Year Ended 31 March 2019
11. STAFF COSTS FOR THE GROUP
Wages and salariesSocial security costsOther pension costs
The average monthly number of employees during the year was as follows:
Disability advice information servicesDisability equipment servicesLeisure, recreation and sportDisability Awareness Day
31.3.19
682,76142,6289,870
735,259
31.3.1932ll21
31.3.18
634,40538,3773,910
~676 692
31.3.18331121
46 47
No employees received emoluments in excess of f60,000
12. INVESTMENT IN SUBSIDIARYThe consolidated statements of the financial activities includes the results of the charity's wholly owned subsidiary,The Disability Trading Company Limited (DTC). The nature of that business is the retail and repair ofmedical and orthopaedic goods, a cafd and Disability Awareness Day (DAD).
The summary financial perfonnance of the subsidiary alone is:
TufiloverCost of salesAdministrative expensesOther operating incomeInterest received and similar incomeInterest payable and similar expensesProfit on ordinary activities before Gift Aid and tax
31.03.19
985,754(669,164)(307,707)
1,914569
(135)11,231
31.03.18
859,166(572,414)(286, 153)
(68)531
Retained Profit for the year 11,231 531
Represented by:AssetsLiabilities
370,025 371,035~355.009) ~367050)Net (Liabilities)/Assets 15,016 3,785
Page 23
Warrington Disability PartaershipAnd Subsidiary Company
Notes to the Consolidated Financial Statements - contiauedfor the Year Ended 31 March 2019
13. TANGIBLE FIXED ASSETS - GROUP
COSTAt 1 April 2018AdditionsDisposals
ImprovementsWorkshop to property
f, f
104,371 60,504
Plant and
machineryf
129,220
At 31 March 2019 104,371 60,504 129,220
DEPRECIATIONAt 1 April 2018Charge for yearDisposals
At 31 March 2019
NET BOOK VALUEAt 31 March 2018
At 31 March 2017
27,8413,480
31,321
73,050
76,530
15.3052, 172
17,477
43,027
45, 199
114,6946,090-
120,784
8,436
14,526
Fixtures and
fittings
Motorvehicles
Computerequipment Totals
COSTAt 1 April 2018AdditionsDisposals
At 31 March 2019
DEPRECIATIONAt I April 2018Charge for yearDisposals
At 31 March 2019
NET BOOK VALUEAt 31 March 2019
At 31 March 2018
36,7891,940
38,729
30,9483,527
34,475
4,254
5,841
51,832
51,832
27,6397,508
35, 147
16,685
24, 193
54,291
54,291
52,855657
53,512
779
1,436
437,0071,940
438,947
269,28223,434
292,716
146,231
167,725
Included within motor vehicles are assets held under hire purchase agreements. The net book value of theseassets was fNIL 2018- f7357) at the year end.
Page 24
Warrington Disability PartnershipAnd Subsidiary Company
Notes to the Consolidated Financial Statements - continuedfor the Year Eaded 31 March 2019
13. TANGIBLE FIXED ASSETS - CHARITYImprovements
Workshop to propertyf f
Plant and
machineryf
COSTAt I April 2018Additions
At 31 March 2019DEPRECIATIONAt 1 April 2018Charge for year
At 31 March 2019
NET BOOK VALUEAt 31 March 2019
At 31 March 2018
104,371
104,371
27,8413,480
31,321
73,050
76,530
12,000
12,000
9,6001,200
10,800
12,000
2,400
126,623
126,623
112,0976,090
118,187
8,436
14,526
COSTAt 1 April 2018Additions
At 31 March 2019
DEPRECIATIONAt 1 April 2017Charge for year
At 31 March 2019
NET BOOK VALUEAt 31 March 2019
At 31 March 2018
Fixtures andfittings
f
33,966
28,3672,916
31,283
2,683
5,599
Computerequipment
f
43,008
41,780462
42/42
766
1,228
Totalsf
319,968
219,68514, 148
233,833
86, 135
100,283
14. FIXED ASSET INVESTMENTSCharity
COSTAt 1"April 2018And 31"March 2019
OtherInvestments
f
NET BOOKVALUEAt 31' March 2019
At 31"March 2018
Page 25
Warrington Disability PartnershipAnd Subsidiary Company
Notes to the Consolidated Financial Statements - continuedfor the Year Ended 31 March 2019
15. STOCKS
Stock
Group31.03.19 31.03.18
f163.933 137.934
Charity31.03.19 31.03.18f f
Trade debtorsVATOther debtorsPrepaymentsAmounts due trom subsidiaryundertaking
16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
Group31.03.19
136,70723,577
1,62020,764
YEAR
31.03.18f133,73021,422
16631,531
Charity31.03.19 31.03.18f f
37,843 33,810
16620,764 30,858
295,858284,519
182,668 186,849 3' 3, 126 360,692
17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Hire purchase (see note 19)Payments on accountTrade creditorsSocial security and other taxesOther creditorsAccruals and deferred income
Group31.03.19 31.03.18f f
4,66731,295 31,29579,403 99,25612,607 11,4092,814 861
41,672 39,332
167,791 186,820
31,29512,38612,6072,799
38,215
31,29523,90411,409
84633,833
97,302 101,287
Charity31.03.19 31.03.18f
Deferred income comprises grant income received in advance of the year to which it relates:-
Balance as at 1"April 2018Amount released to income earned fromCharitable activitiesAmount deferred in year
31.03.19
22,917
(22,917)29,536
Balance as at 31"March 2019 29,536
Page 26
Warrington Disability PartnershipAnd Subsidiary Company
Notes to the Consolidated Financial Statements - continuedfor the Year Ended 31 March 2019
17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Hire purchase (see note 19)Payments on accountTrade creditorsSocial security and other taxesOther creditorsAccruals and deferred income
Group31.03.19 31.03.18f
4,66731,295 31,29579,403 99,25612,607 11,4092,814 861
41,672 39,332
167,791 186,820
3179512,38612,6072,799
38415
31,29523,90411,409
84633,833
97,302 101,287
Charity31.03.19 31.03.18f.
Deferred income comprises grant income received in advance of the year to which it relates:-
Balance as at I"April 2018Amount released to income earned fromCharitable activitiesAmount deferred in year
31.03.19
22,917
(22,917)29,536
Balance as at 31"March 2019 29,536
18. LEASING AGREEMENTS —GROUP AND CHARITYHire Purchase Contracts
31.03.19 31.03.18
Net obligations repayable;Within one year
Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one yearBetween one and five years
31.3.19
6,0009,500
4,667
31.3.18f6,0009,500
15,500 15,500
The Charity has entered into a number of leases in respect of the properties they operate out of. The rents are on
a peppercorn basis and as a result it is not possible to quantify the commercial rental values. We are unable to
quantify a value in respect of donated services.
19. SECURED DEBTS
The following secured debts are included within creditors:
Hire purchase
31.3.19 31.3.18
4,667
The Bank holds a fixed and floating charge over the undertaking and all property and assets present and future,
including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant and machinery.
Page 27
Warrington Disability PartnershipAnd Subsidiary Company
Notes to the Consolidated Financial Statements - continuedfor the Year Ended 31 March 2019
20. MOVEMENTS IN FUNDS —GROUP
Unrestricted fundsGeneral fund
At 01.04.18f
365,481
Netmovement
in funds
f.
Transferbetween
funds
(14,584) 111,728
At 31.03.19f
462,625
Restricted fundsEmploymentDisability Awareness Day k PA Awards
Sport UnlimitedThe Marjorie GriAiths Respite Care Fund
Children in Need Sports FundsWarrington Hospital OutreachAvitar
72,394500
7,0002,8334,477
5,02634,308(7,000)(2,833)(4,477)13,29014,000
(77,420)(34,308) 500
13,29014,000
87,204 52,314 (111,728) 27,790
TOTAL FUNDS 452,685 37,730 490,415
Net movement in funds, included in the above are as follows:Incoming
ResourcesResourcesexpended
Movementin funds
f.Unrestricted fundsGeneral 1,460,400 (1,476,984) (14,584)
Restricted fuadsEmploymentDisability Awareness Day k PA AwardsSport UnlimitedThe Marjorie GritFtths Respite Care FundChildren in Need Sports FundsWarrington Hospital OutrachAvitarPersonal Health Budgets
102,12259,280
1,582
6, 17723,99922,00026,975
(97,096)(24,972)
(8,582)(2,833)
(10,650)(10,709)
(8,000)(26,975)
5,02634,308(7,000)(2,833)(4,477)13,290
14,000)
242, 135 (189,821) 52,314
TOTAL FUNDS 1,702,535 (1,664,805) 37,730
Page 28
Warrington Disability PartnershipAnd Subsidiary Company
Notes to the Consolidated Fiaancial Statementsfor the Year Ended 31 March 2019
- continued
Unrestricted fundsGeneral fund 361,696
20. MOVEMENTS IN FUNDS Continued- CHARITYmovement
At 01.04.18f
Netbetweenin funds
Transfer
(25,814) 111,728
At 31.03.19
447,610
Restricted fundsEmploymentDisability Awareness Day & PA AwardsSport Unlimited
The Marjorie Griffiths Respite Care FundChildren in Need Sports FundsWarrington Hospital OutreachAvitar
72,394500
7,0002,8334,477
5,02634,308(7,000)(2,833)(4,477)13,29014,000
(77,420)(34,308) 500
13,29014,000
87,204 52,314 (111,728) 27,790
TOTAL FUNDS 448,900 26,500 475,400
Net movement in funds, included in the above are as follows:Incoming
Resourcesf
Resourcesexpended
Movementin funds
Unrestricted fundsGeneral 722, 163 (747,977) (25,814)
Restricted fundsEmploymentDisability Awareness Day & PA Awards
Sport UnlimitedThe Marjorie Gritftths Respite Care FundChildren in Need Sports FundsWarrington Hospital OutreachAvitarPersonal Health Budgets
102,12259,280
1,582
6, 17723,99922,00026,975
(07,096)(24,972)
(8,582)(2,833)
(10,654)(10,709)
(8,000)(26,975)
5,02634,308(7,000)(2,833)(4,477)13,29014,000
242, 135 (189,821) 52,314
TOTAL FUNDS 964,298 (937,798) 26,500
Transfer between fundsAs well as raising awareness, the object of Disability Day is to generate income for the charity. Sponsorship
and donations are treated as restricted to cover the event's running costs, any surplus remaining can then be used
to cover the day to day running costs of the charity.
The employment fund is no longer considered to be restricted so the balance on the fund has been transferred to
general funds. The current funder operates using contracts rather than grants with income being received in
arrears.
Page 29
Warrington Disability PartnershipAnd Subsidiary Company
Notes to the Consolidated Financial Statements - continuedfor the Year Eaded 31 March 2019
20. MOVEMENT IN FUNDS continued- GROUP
Unrestricted fundsGeneral fund
Netmovement in
At 1.4.17 fundsf
251,490 (2, 125)
Transfersbetween
funds
116,116
At 31.3.18f
364,481
Restricted funds
EmploymentDisability Awareness Day & PA Awards
Sport UnlimitedThe Majorie Griffiths Respite Care FundChildren in Need Sports Fund
41,43162,65910,1902,9351351
30,96353,957(3,190)
(102)3,226
(116,116)72,394
5007,0002,8334,477
118,466 84,854 (116,116) 87,204
TOTALFUNDS 369,956 82,231 452,685
MOVEMENT IN FUNDSNet movement in funds, included in the above are as follows:
At 1.4.17Net
movement in
fundsAt 319.18
Unrestricted fundsGeneral fund
Restricted fundsEmploymentDisability Awareness Day & PA AwardsSport UnlimitedThe Marjorie Griffiths Respite Care FundChildren in Need Sports Fund
1,367,746
122,05374,503
218(301)
24,214
220,787
1,369,871
(91,090)(20,540)(3,408)
199~21,088)
135,933
(2, 125)
30,96353,957(3,190)
(102)3/26
84,854
TOTAL FUNDS 1,588,533 (1,505,803) 82,729
MOVEMENT IN FUNDS continued —CHARITY
Unrestricted fuadsGeneral fund
Restricted fundsEmploymentDisability Awareness Day & PA AwardsSport UnlimitedThe Majorie Griffiths Respite Care FundChildren in Need Sports Fund
At 1.4.17
248,235
41,43162,65910,1902,9351,251
Netmovement in
funds
(2,655)
30,96353,957(3,190)
(102)3,226
Transfersbetween
fundsf
116,116
(116,116)
At 31.3.18
361,696
72,394500
7,0002,8334,477
118,466 84,854 (116,116) 87,204
TOTAL FUNDS 366,701 82, 199 448,900
Page 30
Warrington Disability PartaershipAnd Subsidiary Company
Notes to the Consolidated Financial Statements - continuedfor the Year Ended 31 March 2019
20. MOVEMENT IN FUNDS continued —CHARITYNet movement in funds, included in the above are as follows:
IncomingI'eso U I'cex
Resourcesexpended
Movement in
funds
Unrestricted fundsGeneral fund
Restricted fundsEmploymentDisability Awareness Day Ec PA AwardsSport UnlimitedThe Marjorie Griftiths Respite Care FundChildren in Need Sports Fund
744,378
122,05374,503
218(301)
24,314
220,787
(747,033)
(91,090)(20,546)(3,408)
199~21,088)
(135,933)
(2,655)
30,96353,957(3,190)
(102)3,226
84,854
TOTAL FUNDS
MOVEMENT IN FUNDS continuedA current year 12 months and prior year 12 months combined
Net
At 1.4.17
251,488Unrestricted fundsGeneral fund
position is as follows:
Traasfersmovement in
fundsf
(16,707)
betweenfunds
227,844
At 31.3.19
462,625
Restricted fundsEmploymentDisability Awareness Day & PA AwardsSport UnlimitedThe Majorie Griffiths Respite Care FundChildren in Need Sports FundWarrington Hospital OutreachAvitar
41,43162,65910,1902,9351,251
35,98988,265
(10,190)(2,935)(1,251)13,29014,000
(77,420)(150,424)
13,29014,000
118,466 137,168 (227,844) 27,790
TOTAL FUNDS 369,954 120,461 490,415
Page 31
Warrington Disability PartnershipAnd Subsidiary Company
Notes to the Consolidated Financial Statements —continuedfor the Year Ended 31 March 2019
20. MOVEMENT IN FUNDS continued —CHARITYA cun ent year 12 months and prior year 12 months combined net movement in funds, included in
as follows:-Incoming Resources
Resources expendedf f
the above are
Movementin funds
IUnrestricted fundsGeneral 2,828, 146 (2,844,853) (16,707)
Restricted fundsEmploymentDisability Awareness Day & PA Awards
Sport Unlimited
The Marjorie Grifftths Respite Care Fund
Children in Need Sports FundsWarrington Hospital OutreachAvitarPersonal Health Budgets
224, 175133,783
1,800(301)
30,49123,99922,00026,975
(188,186)(45,518)(11,990)
(2,634)(31,742)(10,709)
(8,000)(26,975)
35,98988,265
(10,190)(2,935)(1,251)13,29014,000
462,922 (325,754) 137,168
TOTAL FUNDS 3,291,068 (3,170,607) 120,461
21. RELATED PARTY DISCLOSURES
Donations of f10,395 have been received from the trustees/related businesses.
22. RESTRICTED FUNDS
EmploymentFunding through Public Service Agreements to support people on incapacity benefits, lone parents and disabled
people into employment.
During the year the Charity successfully obtained new funding via the big Lottery Fund and ESF Building BetterOpportunities Grant. This grant is included within the Employment restricted fund.
DAD & PAADAD is an independent living exhibition. Positive Action Awards gives people an opportunity to nominate
individuals, employers, service providers or businesses that deserve recognition for the work they do for disabled
people. These activities have been transferred to the subsidiary, however, donations are received and costs are
incurred by WDP. The income received and expenditure expended is treated as restricted until DAD has taken
place, any suplus is transfered to general reserves as this available to use for its day to day operations.
Children in Need Sports FundA successful bid was made to BBC Children in Need to fund the sports services provided by WDP for three yearscommencing in 2015.
The Marjorie Griffiths Respite Care FundThe fund aims to provide grant funding for the provision of a short-term break for those who are caring of have adisability or long-term health condition, living in the Warrington area to a maximum of f300 per applicant.This fund finished in the year.
Personal Health BudgetsWe offer assistance with support plans for people accessing a Personal Health Budget. Our part-time post holder
is funded by a service level agreement with Warrington CCG via an agreement with Cheshire Centre forIndependent Living. This service commenced on the la July 2018.
Warrington HospitalWe operate a service in Warrington Hospital providing information, advice and guidance, and sales on mobilityand independent living equipment. Launched in September 2018, the service was funded by 10 local businessesand supported by Warrington and Halton Hospitals NHS Foundation Trust.
Page 32
Warriagton Disability PartnershipAnd Subsidiary Company
Notes to the Consolidated Financial Statements —continuedfor the Year Ended 31 March 2019
22. RESTRICTED FUNDS continued
AvitarThe Avitar project harnesses an investment in innovative 3D portable technology to assist people with autism,learning ftsabilities/fiAiculties to access employment by exploring employment environments and developingemployment related skills. This initiative has been funded by Bailey Thomas Charitable Trust, WarringtonBorough Council, Expanse Learning and DWP's Flexible Support Fund.
23. MEMBERS LIABILITIES
The charity does not have share capital and is limited by guarantee. In the event of the charity being wound up themaximum amount each member is liable to contribute is f 10. There were 64 such members at 31st March 2019.
24. REMUNERATION OF KEY MANAGEMENT PERSONNEL
The charity considers its key management personnel to comprise its trustees and Chief Executive and the seniormanagement team. The total employment benefits including employer pension contributions of the keymanagement personnel were f146,748 (2018 6125,896). No employee had employee benefits in excess off60,000.
25. PENSION COMMITMENTS
The charity operates a defined contribution scheme. The assets of which are held separately from the assets ofthe charity in an independently administered fund. The pension cost charge represents contributions payable bythe charity to the fund and amounted to f9,870 (2018: f3,910).
Page 33
Warrington Disability PartnershipAnd Subsidiary Company
Detailed Statemeot of Financial Activities
for the Year Ended 31 March 2019
31.3.19f
31.3.18f
INCOME AND ENDOWMENTS
Donations and legaciesDonations 25,010 107,832
Other trading activitiesFundraising eventsFundingServicesCommercial trading operations
72,018
128,243985,754
8,6275,517
52,389859,166
Investment incomeDeposit account interest
Charitable activitiesDADs sponsorshipGrants and contracts
Other IncomeCommission received
1,186,015
886
59,363429,347
488,710
1,914
925,699
76,909478,093
555,002
Total incoming resources 1,702,535 1,588,533
EXPENDITURE
Other trading activitiesWagesSocial secuntyPensionsEvents
CateringFundraising expensesCommercial trading operations
21,4531,797
308
2,31711,886
669, 164
24,3531,780
1559,6252, 1805,527
572,413
Charitable activitiesWagesSocial securityPensionsAdvertisingTravel - Mileage, bus, rail
Equipment costsEquipment - ITBoat CostsRoom Hire
Respite care
706,925
661,30840,8319,5621,9185,688
14, 1952,9302, 142
616,033
610,05236,597
3,75529,77415,0843,1359,2641,7603, 114
247
738,574 712,782
This page does not form part of the statutory financial statements
Page 34
Warrington Disability PartnershipAnd Subsidiary Company
Detailed Statement of Financial Activitiesfor the Year Ended 31 March 2019
Support costs
ManagementOther operating leasesRates and waterInsuranceLight and heatTelephonePostage and stationerySundriesMisc Motor expensesMembership feesServicing / MaintenanceCleaningUtilities servicesTraining courses/Exam feesBad debtsDepreciation of workshopImpovements to propertyPlant and machineryFixtures and fittingsMotor vehiclesComputer equipmentLoss on sale of tangible fixed assets
FinanceBank chargesHire purchase
Governance costsAuditors' remunerationAccountancy feesLegal fees
31.3.19f
20,4174,909
14,53029,24417,84816,38811,00023,050
83517,5567,5178,2192, 156
3,4802, 1726,0903,527
6577,508
197,103
7,975135
8, 110
8, 1183,7472,228
14,093
31.3.18f
13,1554,254
13,03521,20713,43123,23910,46419,802
65011,5723,7795, 1141,578
(81)3,4802, 1726,0902,9451,4325,791
~5,697)
157,416
8, 14268
8,210
6,7484,215
400
11,363
Total resources expended
Net income/(expenditure) 37,730 82,729
1,664,805 1,505,804
This page does not form part of the statutory financial statements
Page 35