registered 4726639 and registered 113597 · by a service level agreement with warrington ccg via an...

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

Page

I to 9

10

12

13

14

15

16

17 to 33

34 to 35

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.

Page I



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.

Page 2



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.

Page 3



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.

Page 4

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.

Page 5



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.

Page 6

Warrington Disability PartnershipAad Subsidiary Company (Registered number: 4726639)


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.

Page 7



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

Page 8



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

Page 9

Report of the Independent Auditors to the Members of


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

Page 10

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


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


Page 13


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


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


Page 15


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


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


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



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



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



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



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


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


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


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


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



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



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



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


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


Notes to the Consolidated Financial Statements - continuedfor the Year Eaded 31 March 2019

20. MOVEMENT IN FUNDS continued- GROUP


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


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


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


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


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


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


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

registered 4726639 and registered 113597 · by a service level agreement with warrington ccg via an...

Documents