DPHS has had a very successful year, with the client waiting list being managed to within 2 weeks waiting time.
I am pleased to announce that as of the end of the financial year, the team have worked diligently to keep the waiting list to a minimum.
I’d also like to thank all board members, Shirley and her staff and all our volunteers for their hard work and valuable contributions to DPHS. It is with the assistance of all parties that DPHS continues to provide an important, necessary and valuable contribution to the welfare of people with disabilities and in need of housing in and around Aberdeen City.
As a result, we were still able to continue to provide housing help and support to disabled people in the city and delayed hospital discharge patients find appropriate accommodation to suit their needs.
The Trustees present their annual report and financial statements for the year ended 31 March 2025.
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)".
The Company's object is to promote the welfare of people with disabilities and in need of housing in and around Aberdeen City.
Our principal aim is to ensure that disabled people in Aberdeen are housed in accommodation appropriate to their needs.
Activities
The charity provides a range of services for disabled people including:
We assist clients in the best possible way to assess their housing needs and provide tailored advice on how best to achieve them.
Advice and assist disabled people when possible, to complete and submit housing application forms to Aberdeen City Council, registered social and private landlords.
Helping disabled households access grants for housing improvements to adapt their kitchen and bathroom, central heating and insulation.
Providing Aberdeen City Council and registered social landlords with accurate statistics on specific housing needs for disabled people to influence new house build projects.
Working with social care and health professionals to provide a joined-up approach to meet disabled clients housing and social care needs.
Social outcomes
To reduce the social isolation of disabled people.
To improve the wellbeing and health of disabled people.
To increase confidence in and awareness of housing options.
To enable disabled people to make their own choices on responding to their housing needs.
To increase understanding on the housing choices available.
To assist NHS Grampian in reducing the figures for delayed discharge from hospital.
These social outcomes underpin DPHS's Business Plan.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
DPHS staff have continued to work on a hybrid approach with a blend of home and office working. This has worked well and keeps the number of people in our office at any one time in accordance with government guidelines.
Our provision of home visiting for all clients was previously reviewed and it was agreed that this was no longer a requirement unless absolutely necessary and staff can complete the required housing options advice and paperwork by telephone or email. This continues to ensure high productivity. Hospital visits have been recommended to provide in person support for clients.
Successful funding also enabled us to support the continuation of the two Housing Adviser posts held by Ogochukwu Emele and Stacey Barbour.
A settlement was agreed with Housing Adviser Pamela Henderson and her contract was terminated with DPHS on 7th March 2025.
Shirley Finlayson retired from her position of Manager on the 31st March 2025. Cheryl Robbie applied for the Manager’s position and was the successful candidate, taking up post on the 1st April 2025.
We continued to provide a range of services which resulted in:
224 new clients
1597 client interactions
51 hospital or intermediate care clients
57 clients successfully rehoused in more suitable accommodation.
One of the most valuable services offered by DPHS Aberdeen is the assistance to NHS with delayed discharge patients. 51 patients were assisted in the year. The cost of a hospital bed is a minimum of £279 per day. Although we are unable to say precisely how many days each of our clients were delayed in local hospitals, an example of 30 days indicates a cost saving of £8,370 per client. To sum up, the cost for the 51 clients we assisted is £426,870 a significate saving to NHS.
Service provision fell under the following projects.
Service provision fell under the following projects.
DPHS Clients – clients fall under this category if none of our other projects apply to them or to their circumstances.
No Place Like Home - provides a housing advisory service to those clients who are aged 65+ who are suffering from disabilities or age-related illnesses including dementia.
Veterans Voice - provides a housing advisory service for disabled veterans of the armed forces, police, fire service and merchant navy. The transition from the military and other services into civilian life can be a daunting experience and for those men and women who also have a disability, finding a suitable place to live can present additional challenges and concerns. Publicity leaflets were distributed via hospitals, surgeries, and other charitable organisations during the year.
Families First - assists families who have a disabled child in the household and who are inadequately housed. The DPHS manager has strong links with local and national organisations concerned with the issues encountered by disabled people and attends meetings of Scottish Accessible Housing Network and other similar groups.
Our funding volunteer Ian Gourlay who has been very successful in assisting to achieve funding from national and local funders. We are very grateful for the commitment and support all our volunteers provide
Reserves Policy
As at 31 March 2025, the charity had reserves of £32,646 of which £29,138 was represented by restricted Capital Funds. The charity therefore had unrestricted reserves at the balance sheet date of £3,508. Of this amount £21 was represented by fixed assets, meaning that there was £3,487 of free reserves available to the charity at the balance sheet date.
It is the charity's policy to hold six months' operating expenditure as free reserves, estimated at £49,400, the amount being intended to ensure service continuity in the event of any delays in funding or funding shortfalls etc. Such reserves would also be used to cover an orderly closure, including redundancy costs, should the charity be required to cease its operations for any reason. The trustee's will look at how to increase the reserves in the next financial year.
The Trustees 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.
We have agreed our client targets for our 4 projects for the coming year as follows:
DPHS – 125 clients
No Place Like Home – 70 clients
Families First – 25 clients
Veterans Voice – 3 clients
The directors update a three-year rolling business plan and activities at an annual board and staff strategy day and develop or update the activity plan and targets and currently includes the following three main headings:
Raising awareness of the plight of the disabled and the challenges they face in finding accommodation suitable for their needs.
Raising the profile of the charity in the community.
Developing the organisation to better meet the needs of the disabled and securing financial stability.
We will achieve these by:
Exploring and securing longer term funding
Improving statistic gathering and reporting
Developing relationships with property developers and private landlords.
lncreasing volunteer participation.
The charity is controlled by Memorandum and Articles of Association and is a company limited by guarantee without a share capital as defined by the Companies Act 2006. As a registered Scottish charity, DPHS is subject to the regulation of the Office of the Scottish Charities Regulator (OSCR).
The Trustees, 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:
The Trustees report was approved by the Board of Trustees.
I report on the financial statements of the Charity for the year ended 31 March 2025, which are set out on pages 7 to 17.
The Charity’s Trustees, who are also the directors of Disabled Persons Housing Service (Aberdeen City) 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 Trustees 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.
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking 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.
In connection with my examination, no matter has come to my attention:
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Disabled Persons Housing Service (Aberdeen City) is a private company limited by guarantee incorporated in Scotland. The registered office is Top Floor, Raeden Court, Midstocket Road, Aberdeen, AB15 5PF, United Kingdom.
The financial statements have been prepared in accordance with the Charity's governing document, the Companies Act 2006 the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)". 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.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors 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.
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.
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.
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:
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.
At each reporting end date, the Charity reviews the carrying amounts of its tangible and intangible 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).
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.
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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.
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.
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the Charity’s accounting policies, the Trustees 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.
Grants
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2024 - none).