Charity registration number SC022271 (Scotland)
Company registration number SC267622 (Scotland)
ABERDEEN ACTION ON DISABILITY LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
PAGES FOR FILING WITH REGISTRAR
ABERDEEN ACTION ON DISABILITY LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustee
J Wakefield
S Flett
L Mellis
R Fowler
M Junner
M Whittleton
(Appointed 30 November 2022)
Secretary
Mr B Bisset
Charity number (Scotland)
SC022271
Company number
SC267622
Registered office
Unit G&H
Kettock Lodge
Campus 2
2 Balgownie Drive
Bridge of Don
Aberdeen
AB22 8GU
Independent examiner
Thyme Accounting & Tax Ltd
36 Angusfield Avenue
Aberdeen
AB15 6AQ
ABERDEEN ACTION ON DISABILITY LIMITED
CONTENTS
Page
Chairman's statement
1
Trustees report
2 - 7
Independent examiner's report
8
Statement of financial activities
9
Balance sheet
10
Notes to the financial statements
11 - 17
ABERDEEN ACTION ON DISABILITY LIMITED
CHAIRMAN'S STATEMENT
FOR THE YEAR ENDED 31 MARCH 2023
- 1 -

Aberdeen Action on Disability staff and volunteers of the organisation have continued to work tirelessly through another year continuing to provide support and services to clients. We have been continuously open throughout the year providing face to face appointments at our office and visiting clients’ homes. Jennifer Anderson, our Benefit Advisor has worked within time and availability restrictions to the best of her ability. Jennifer has continued to work on her own part-time. Ideally an additional Benefits Advisor position would be of huge benefit to the organisation.

 

Benefits are still the largest proportion of our work. Forms are obtained from the Department of Works and Pensions and strict deadlines for the return of the forms are given. We dealt with vulnerable clients during this year who found it difficult to contact organisations for the help with many organisations inundated and staff still working remotely.

 

There has been a notable increase towards completing forms electronically and a change to the benefits system in terms of Adult Disability Payment facilitated through Social Security Scotland, which has created an additional barrier to our clients and where possible our Benefit Advisor has helped them complete online where appropriate or have a hard copy of the form for completion. Clients have indicated that they are grateful for the help and support the organisation has given them.

The Social Group has continued to flourish with a new Social Activities Co Ordinator- Lesley Fowler taking over in Summer 2022. Attracting new members and building up social connections and friendships. We have received very positive feedback from attendees. It was also available via Skype for those who could not attend in person. The Book Club and Retrofest have continued to be facilitated online.

The Board continues to meet monthly with input from members whose various knowledge and skills are utilised by the organisation. The Board members meet face to face and Skype/Zoom for those who cannot come to the office. Continued support from donors and additional funding opportunities has regenerated the whole organisation and we thank all those who have donated.

 

Since Isobel’s death we have tried to follow her commitment, dedication, ethics and her caring nature.

 

I am privileged to be in the Chair and take the responsibility as a Chairperson should.

..............................

Stanley Flett

Dated: .........................
ABERDEEN ACTION ON DISABILITY LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
- 2 -

The Trustee present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's [governing document], the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The principal activity of the charity is to promote the welfare of people with a physical or sensory disability in Aberdeen in a manner which is now or hereafter deemed by law to be charitable.

The Trustee have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

ABERDEEN ACTION ON DISABILITY LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 3 -
Achievements and performance

From April 2022 – March 2023 we continued to deal with clients in need of our help and support to apply for benefits and complete the claim forms.

At the start of the fiscal year i.e., April 2022 to July 2022 we operated under Covid Restrictions. Despite this we saw clients in the office and continued to carry out Home Visits for those unable to make it into the Bridge of Don due to being housebound or severe mobility issues.

 

    

We never closed the office and it was manned Monday to Friday from 10.00am until 4.00pm this enabled us to answer phone calls take messages all week, throughout the Covid pandemic.

 

PIP claims continued to be the bulk of our case load. If the client was unsuccessful then we would complete a Mandatory Reconsideration form to ask the DWP to review their decision so it is looked at by another D.M, to see if they would alter their decision or confirm their original decision. If at the MR stage the decision is not altered then client can continue on to Appeal the decision by going on to a Tribunal Hearing. Prior to the Tribunal Hearing we would prepare a written Submission to address the reasons given by the DWP for refusal of benefit. We would in the Submission identify to where we believed the client qualified for points as the decision is a point-based system.

 

Points are awarded on the ability of the applicant to perform 10 daily Living Tasks. At the Tribunal Hearing we accompany the applicant and support them throughout the Hearing as clients are often nervous to go before a panel of a Judge, a Doctor and a Disability Specialist, to be questioned in detail.

 

Throughout the year we were aware that a whole new regime was of Disability Benefits administered by Social Security Scotland (SSS).

We had been attending seminars and meetings about the new system for almost a year and were told the new regime would be simpler and more client friendly. It was trialled in a couple of areas in the country, Perth was one location and was due to be rolled out all over Scotland at the start of the new Fiscal Year in April 2023. Thereafter it will no longer be possible to make a new application for PIP to the DWP, but existing claims will be dealt with on the same basis as before but at the Dundee HQ instead of Wolverhampton.

 

A new innovation introduced this year was the Client Feedback form, which was trialled on a few clients. It will be fully operational in the coming year 2023 - 2024. This is so we have evidence of our client’s view of the service they have received, which is also helpful when applying for funding.

We were aware that funding bodies such as the Lottery use this information when making a decision. We had applied to The National Lottery for funding and were successful in receiving an award for 2 years, from April. 2023. This should help in the recruitment of a new partime adviser, which should help us to spread the workload.

 

Finally, we hope we are continuing Isobel’s legacy, by providing a professional but friendly service to our clients who have both mental and physical limitations, which impact on their ability to live a fulfilling life.

The above post codes are classed by Aberdeen City Council as regeneration areas

 

The above codes are out with the regeneration areas. Clients were seen at the office if they could travel.

ABERDEEN ACTION ON DISABILITY LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 4 -

We would like to acknowledge donations from the following sources:

 

 

 

SOCIAL ACTIVITIES GROUP

Lynn Esslemont left the role as Social Activities Co Ordinator at the end of August 2022 and Lesley Fowler has since taken up the position as Social Activities Co Ordinator.

 

From Oct 2021 to present day, weekly meetings are back Face to Face with the option for Zoom for anyone who wishes to attend remotely or are unable to travel or arrange transportation. We have had 49 of these hybrid sessions with an average of 16-18 members per week. We have had several new members since returning to in person gatherings and have a total of 30 group members on the books. We have 18 regular attendees coming every week with a few popping in and out at their own leisure.

 

Members are invited and encouraged to generate ideas for the type of activities they would like to do for future meetings and have included online games, stone painting, decoupage, origami, quizzes, Scattegories, bath bombs, candle making and jar decoration.

 

From August 2022 to March 2023 we have also had a few invited guests along to provide a talk or workshop. This gives the attendees a bit of variety of subjects and activities to enjoy. These have included Absafe, The Critter Keeper and Jo Gilbert Doric Poetry. We also have regular fixed crafting date on the last Monday of each Month facilitated by Audrey Fowler and Caroline Third.

 

We continue to look for further options and connections and opportunities to invite guest speakers along to the group for the benefit and interest of the attendees going forwards. This provides variety and alternative interest to our social group along with getting our message out to other organisations.

 

The group also maintains its crucial social element which allows members to catch up on news and share lived experiences with each other. The group is very sociable and there is always the opportunity for catching up with everyone and having a coffee and a chat.

 

The group continues to be a supportive and inclusive space with new member’s always welcome.

 

It also allows us to keep our members up to date with any current benefit information, services required or keep an eye on the members personal circumstances.

 

At Christmas time 2022 we planned an in person festive afternoon tea event for members who were able to come along. They were invited to share in some festive games and nibbles before the office closed for the holidays. Being able to come together at the festive period was an excellent idea as it could alleviate the struggle with social isolation and proved to be a huge success with our members. We are hopefully going to be able to plan a similar event this year for our social group, subject to funding.

 

ABERDEEN ACTION ON DISABILITY LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 5 -

After carrying out a questionnaire among members we received very positive feedback from the service users who are enjoying and benefiting from regular attendance to the social activities group, who have found the social contact and friendship very beneficial in recent times. One member said, “Being able to zoom is very helpful. Without the zoom calls I might have topped myself.” When asked what they liked about the group, one member replied, “The chance to speak to people, opportunity to do different things, and lots of laughter.”

 

The group is fulfilling a need to provide valuable contact and support to people who for health or mobility reasons may be socially excluded. This is illustrated in a written response by a member, who said “I always feel like I’ve been listened to and feel like I’m valued.”

 

“Coming along to a relaxed, safe and inclusive space to enjoy a variety of activities and learning opportunities with like-minded individuals and giving them a routine and something weekly to look forward to.”

 

However, it was clear that transport and accessibility were clear barriers to members engaging with the groups when we returned to face-to-face meetings. We were able to recruit a volunteer driver and pay their expenses to make the social group more accessible for those who cannot travel in, allowing an additional 6 members to benefit from transport allowing them to attend regularly in person.

 

We also have a list of additional people who are interested in joining, who would struggle with transportation, and ideally, we would potentially benefit from another volunteer driver. This would help with access for more people to attend the group.

 

The funding received form the Robertsons Trust has been used to meet the salary in full of a part time social activities co-ordinator position, who organises the group and its activities, maintains contact with and recruits new members. This funding will be ending July 2023.

 

We also had a successful application to the Health Improvement fund for £4641 received in February 2023.

 

The past couple of years have been very difficult for people with disabilities and long-term health conditions, who have experienced added stress and anxiety during lockdown, and we have adapted the delivery of services to alleviate this and contribute to their improved general health and wellbeing. We now hope to continue this work by restoring a more comprehensive range of activities and services in future

 

We will continue exploring potential new activities with the group, in order to ensure all members are actively involved, and will be seeking to identify further funding options to extend the existence of the project in future.

 

Funding

We received a grant of £2,905 from Aberdeen Communities Mental Health and Well Being Fund. This was be used to meet the expenses of a volunteer driver and accessible taxis, pay for materials for activities, tutors and refreshment costs.

 

We also made a successful application for Chromebooks from the Scottish Census in November 2022 and was awarded and picked up 3 devices in January 2023.

 

From January to April 2023 we had the voting period for the ASDA Green Token scheme as one of the 3 chosen local community groups in with a chance to win £500. Voting was online for the 3 month period with results and money to be decided and distributed at a later date.

 

 

ABERDEEN ACTION ON DISABILITY LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 6 -

Book Group

Our book group was set up in May 2020 at the request of members of the social group with an average of 4 meetings each month Zoom. The members also use Goodreads website for voting on the next book and having chat-based discussions on the book they are currently reading. Book group is facilitated by one of the social group volunteers. We have had weekly sessions with an average of 4 attending each month. There are 6 group members in total. The Book group has been moved to a Sunday to better accommodate the needs of the group.

 

IT Room and AAD Gaming

This year in the IT Room has been quite uneventful unlike the last couple of financial years. The new Office Azure Active Directory was set up successfully and has been running well ever since. I have ensured that all the computers have had the latest version of Microsoft QuickAssist deployed to them so that if I’m away, it will be easy for me to assist colleagues with any computer issues. I am hoping in the next year to spin up Zentyal on our local software, a package that will enable the local server to link in with the online based Azure Active Directory server and allow things like the Scan and Work folders to be automatically mapped for users if they log into a different computer, which will make it easier for users to use other computers if their regular ones are down for maintenance or repair.

 

I was approached to build a computer for a colleague from World’s Awakening Radio before Christmas 2022. I built this computer in the office so that I would have better space and lighting. The computer build was done just before the post holiday re-opening of AAD in January 2023 and was extremely successful.

 

A computer has now been set up, along with a webcam and speakers in the small office for filling out benefit forms and attending video appeals if necessary.

 

In terms of upgrading to Windows 11, I would like to start deploying Windows 11 in the next financial year in preparation for Windows 10 losing support in October 2025. It is my intention that all of our computers will be running Windows 11 before the October 2025 deadline where possible.

In terms of AAD Gaming, the rebrand was successful. Nintendo Night only saw some limited success, so it was quietly dropped after a string of none-attendance. That said Game fi Hame has been moderately successful. Recently we have gained two visually impaired members and as a result we have started to play a lot of games designed for blind games from RS Games or Quentin C’s Gameroom.

 

In terms of a return to AAD RetroFest, I would like to return to that, but before this can happen, Lesley is looking into first aid training. In the mean time I have been working on ensuring the computers in the AAD RetroFest area are all up and running after I had provisioned a new server last year for the space. The AAD RetroFest computers and server are completely detached from AAD’s main wireless network and the internet due to the fact that they all run on obsolete versions of Windows that are no longer supported and updated.

 

Funding

We received a grant of £2,905 from Aberdeen Communities Mental Health and Well Being Fund. This was be used to meet the expenses of a volunteer driver and accessible taxis, pay for materials for activities, tutors and refreshment costs.

We also made a successful application for Chromebooks from the Scottish Census in November 2022 and was awarded and picked up 3 devices in January 2023.

From January to April 2023 we had the voting period for the ASDA Green Token scheme as one of the 3 chosen local community groups in with a chance to win £500. Voting was online for the 3 month period with results and money to be decided and distributed at a later date.

Financial review

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustee consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

ABERDEEN ACTION ON DISABILITY LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 7 -

The Trustee have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The Trustee, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

J Wakefield
S Flett
L Mellis
P Wokoma
(Resigned 30 November 2022)
R Fowler
S Caughey
(Resigned 30 November 2022)
M Junner
M Whittleton
(Appointed 30 November 2022)

The Trustees report was approved by the Board of Trustee.

S Flett
Trustee
14 November 2023
ABERDEEN ACTION ON DISABILITY LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEE OF ABERDEEN ACTION ON DISABILITY LIMITED
- 8 -

I report on the financial statements of the Charity for the year ended 31 March 2023, which are set out on pages 9 to 17.

Respective responsibilities of Trustee and examiner

The Charity’s Trustee, who are also the directors of Aberdeen Action on Disability Limited for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Trustee consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Wilma A Sim FCCA (non-practicing)
Thyme Accounting & Tax Ltd
36 Angusfield Avenue
Aberdeen
AB15 6AQ
Dated: 14 November 2023
ABERDEEN ACTION ON DISABILITY LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 9 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
3
8,024
15,129
23,153
32,803
11,336
44,139
Other income
4
51
-
51
79
-
79
Total income
8,075
15,129
23,204
32,882
11,336
44,218
Expenditure on:
Charitable activities
5
23,962
15,080
39,042
24,170
15,653
39,823
Net (expenditure)/income for the year/
Net movement in funds
(15,887)
49
(15,838)
8,712
(4,317)
4,395
Fund balances at 1 April 2022
27,557
9,056
36,613
18,845
13,373
32,218
Fund balances at 31 March 2023
11,670
9,105
20,775
27,557
9,056
36,613

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
ABERDEEN ACTION ON DISABILITY LIMITED
BALANCE SHEET
AS AT
31 MARCH 2023
31 March 2023
- 10 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
10
334
456
Current assets
Cash at bank and in hand
21,543
37,351
Creditors: amounts falling due within one year
11
(1,102)
(1,194)
Net current assets
20,441
36,157
Total assets less current liabilities
20,775
36,613
Income funds
Restricted funds
9,105
9,056
Unrestricted funds
11,670
27,557
20,775
36,613

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustee on 14 November 2023
S Flett
Trustee
Company registration number SC267622
ABERDEEN ACTION ON DISABILITY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
- 11 -
1
Accounting policies
Charity information

Aberdeen Action on Disability Limited is a private company limited by guarantee incorporated in Scotland. The registered office is Unit G&H, Kettock Lodge, Campus 2, 2 Balgownie Drive, Bridge of Don, AB22 8GU, Aberdeen.

1.1
Accounting convention

The financial statements have been prepared in accordance with the Charity's [governing document], the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102.

 

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustee have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustee continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustee in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
1.4
Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
ABERDEEN ACTION ON DISABILITY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 12 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

ABERDEEN ACTION ON DISABILITY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 13 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.9
Employee benefits

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 Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustee are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

ABERDEEN ACTION ON DISABILITY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 14 -
3
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Donations and gifts
3,104
-
3,104
32,803
-
32,803

Grants

4,920
15,129
20,049
-
11,336
11,336
8,024
15,129
23,153
32,803
11,336
44,139
ABERDEEN ACTION ON DISABILITY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 15 -
4
Other income
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Other income
51
79
5
Charitable activities

Charitable Expenditure

Charitable Expenditure

2023
2022
£
£
Staff costs
22,524
26,988
Depreciation and impairment
122
30

Insurance

1,594
1,429

Light & heat

4,518
3,256

Telephone

1,638
1,085

Postage & stationery

1,231
800

Sundries

2,056
3,695

Subscriptions

188
167

Bank charges

76
63

Professional fees

888
679

Volunteer expenses

1,099
617

Project expenses

1,060
114

Travel

1,034
-
38,028
38,923
Share of governance costs (see note 6)
1,014
900
39,042
39,823
Analysis by fund
Unrestricted funds
23,962
24,170
Restricted funds
15,080
15,653
39,042
39,823
ABERDEEN ACTION ON DISABILITY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 16 -
6
Support costs
Support costs
Governance costs
2023
2022
£
£
£
£

Independent examiners fee

-
1,014
1,014
900
-
1,014
1,014
900
Analysed between
Charitable activities
-
1,014
1,014
900
7
Trustee
None of the Trustee (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
8
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Administrative
3
3
Employment costs
2023
2022
£
£
Wages and salaries
22,524
26,988
There were no employees whose annual remuneration was more than £60,000.
9
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

ABERDEEN ACTION ON DISABILITY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 17 -
10
Tangible fixed assets
Computers
£
Cost
At 1 April 2022
5,914
At 31 March 2023
5,914
Depreciation and impairment
At 1 April 2022
5,458
Depreciation charged in the year
122
At 31 March 2023
5,580
Carrying amount
At 31 March 2023
334
At 31 March 2022
456
11
Creditors: amounts falling due within one year
2023
2022
£
£
Other taxation and social security
256
348
Accruals and deferred income
846
846
1,102
1,194
12
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Fund balances at 31 March 2023 are represented by:
Tangible assets
-
334
334
-
456
456
Current assets/(liabilities)
11,670
8,771
20,441
36,157
-
36,157
11,670
9,105
20,775
36,157
456
36,613
13
Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

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