impacting lives bridging communities -...

AANNUAL REPORT 2013 - 2014

Handicaps Welfare Association16 Whampoa Drive, Singapore 327725

www.hwa.org.sg

T: 6254 3006 | F: 6253 7375E: [email protected] 2013-2014

ImpactingBridging

ANNUAL REPORT

CommunitiesLives

Handicaps Welfare Association

OVERVIEW OF HANDICAPS WELFARE ASSOCIATION 1

MISSION

OBJECTIVES

BOARD OF MANAGEMENT 2

ORGANISATION CHART 3

SUB-COMMITTEES FOR 2013/2015 4

STAFF 5

PRESIDENT’S REVIEW 9

REPORT FROM THE HONORARY SECRETARY 11

CORPORATE COMMUNICATIONS 13

REPORT ON SERVICE

FUNDRAISING 15

REHABILITATION 17

PERSONAL CARE SERVICES 18

TRANSPORT 19

SOCIAL SERVICES 23

CENTRE FOR THE PHYSICALLY CHALLENGED 27

FINANCIAL REPORT 29

CONTENTS

1ANNUAL REPORT 2013 - 2014

The Handicaps Welfare Association (HWA) is an organisation of the disabled, run by the disabled and for the disabled. It is a full member of the National Council of Social Service but is not a beneficiary member of the Community Chest of Singapore.

Founded on 18 December 1969 by 23 persons with disabilities (PWDs), it was first known as the Singapore Handicaps Friendship Club. It later became known as Singapore Association for the Disabled and in 1976, the present name of Handicaps Welfare Association was adopted.

MISSIONWe are committed to enhance the quality of life of PWDs and integrate them into mainstream society.

OBJECTIVESThe Association aims to create among the community and the government an awareness of the special needs of PWDs and solicit their co-operation and assistance to further the objectives of the Association. We are a self-help group among PWDs and we exist to:

• fosterfriendship,understandingandmutualassistanceamongourmembers.

• promotethewelfare,education,training,rehabilitation,employmentandother interests of members and integrate them into mainstream society

• enhanceeducationalopportunitiesthroughbursaries,scholarships,grants, and subsidies as well as exchange programmes.

• advanceforgreaterbenefitsandconcessionsforPWDstoenhancetheirquality of life.

• raisefundsfromthepublicandtoadministerdonations,giftsorbequestfrom any person, body or organisation to enhance the quality of life of members and promote their independence.

ASSOCIATION OVERVIEW

2 HANDICAPS WELFARE ASSOCIATION

A 12-member Executive Committee manages the affairs of the Association. All of them are members of the Association. Elected every two years at the Annual General Meeting (AGM), the Executive Committee serves on an honorary basis. The Executive Committee oversees the good management and compliance of good governance practices with its objectives.

BOARD OF MANAGEMENT

Mr Edmund Wan Fook Wing

Ms Judy Tan Keng Ngoh

Mr Ben Teo Teck Soon

Mr Ben Sim Swee Leng

Mr Philip Png Huat Weng

Ms Wendy Lau Wong Hing

Mr Freddie Tang See Chong

Ms Michelle Siew Teok See

Ms Ivory Baey Hwee Leng

Mr Chiu Tze Ming

Ms Desiree Lim Kok Liang

Ms Ee Bee Eng (wef 18 July 2013)

Mr Hui Beng Hong

(Co-opted wef 1 October 2013)

(Co-opted wef 18 July 2013)

President

Vice-President

Subrata BanerjeeExecutive Director

Honorary Secretary

Honorary Assistant Secretary

Honorary Treasurer

Honorary Assistant Treasurer

Committee Members

ORGANISATION CHART

Admin

Fundraising

Personal Care Services

IT

Corporate Communications

Centre for the Physically Challenged

Human Resource

Social Services

Transport

Finance

Rehabilitation

Corporate Function

Services

12-member Executive

committee

Executive director



SUB-COMMITTEESFOR 2013/2015

FUNDRAISING SUB-COMMITTEEChairperson Chiu Tze MingMember Desiree Lim Kok Liang Staff-in-attendance Subrata Banerjee Jason Irwin Rodrigo Simon Yeo Hwai Yang Yvonne Tan Ek Huang Vansantha Thevi HUMAN RESOURCE SUB-COMMITTEEChairperson Michelle Siew Teok See

Member Chiu Tze Ming Freddie Tang See Chong Philip Png Huat Weng

Staff-in-attendance Subrata Banerjee Joyce Wang Yi

REPRESENTATIVES TO EXTERNAL AGENCIESNational Council of Social Service Edmund Wan Subrata Banerjee

Singapore Disability Sports Council Hui Beng Hong Subrata Banerjee

Building and Construction Authority Edmund Wan Kyi Kyi Ohn

HONORARY ADVISORSHonorary Medical Advisors Prof Arthur Lim Siew Ming Dr Peter Lim Huat Chye Dr Roy Ng Kwok Weng Dr Edward Balan Menon Assoc Prof Tan Seang Beng Dr Siow Woei Yun

Legal Advisor Mr Tan Chau Yee, Harry Elias Partnership LLP Mr Roy Yeo Kan Kiang

Building Advisor Mr Lee Mun Hoe

Electrical Advisor Mr Loh Kok Onn

Sub-committees are headed by members of the Executive Committee and staff.


Admin and Human Resource Department

Finance Department

The Association employs full-time staff for its daily administration and operation and enlists freelance personnel and volunteers, PWDs, to execute all our projects and activities.

STAFF

Joyce Wang YiSenior Executive

Juande Tan Teck Kern

Manager

Dexter Goh Thean Tye

Roumele Jay Villorente Baylocon

Sally Lim Suay Kim

Samantha Ko Chiu Chih

Talib Bin Abdul Aziz

Lee Yuan Ping

Irene Lee Soo Cheng


Corporate Communications Department

Fundraising and Social Service Department

Centre for the Physically Challenged

STAFF

Angeline Yap Executive

Jason RodrigoManager

Penny Chan Manager

Dolris Lim

Savitha Udpa

Tan Lee Hoon

SOCIAL SERVICE

Victor Koh Kin Yong

Simon Yeo Hwai Yang

Mamtha Sathish Kumar

Vasantha Thevi d/o V Sinnadurai

FUND-RAISING

Yvonne Tan Ek Huang


Rehabilitation Department

Personal Care Service Department

STAFF

Kyi Kyi Ohn Senior

Physiotherapist Centre Manager,

Jurong Point

Angela Zhang Hui

Coordinator

Caroll Ting Der Poh

Kyaw Kyaw Naing

Mani Murugeswaran

Margarita

Than Tun

Soe Soe Nyo

WHAMPOA CENTRE

Duraisamy Ramesh

Ko Ko Gyi

Marlar Hla Maung

Mya Mya Kyu

Ponnusamy Kathirvel

Sabia Baaun d/o Berick

JURONG POINT

CENTREGoh Ah Kai


Transport Department

STAFF

Simon Ching Manager

Vincent Kok Chun Wai

Chan Chee KwongLeow Boy HongLim Hwee HuaSimon Ng Seck YeowSim Beng SanSim Wee HowSivaperakasam s/o RamiahTan Bok KhoonSteven Ho Yuke SuenTeo Toh SengMichael Low Boon Kiat

Loh Siew KwokWilliam LowSoh Hong KimTommy LeeJohnson YeoLum Lin Kwong

Drivers

Grace Ng Soo Kiang

Ivy Seah Bee Eng

Senior Drivers


PRESIDENT’S REVIEW

Despite the challenges in the social service sector, HWA forges ahead with a year of good progress in our work to enhance the quality of life of people with physical disabilities and integrate them into mainstream society.

Thank you, fellow Executive Committee members, for your encouragement, support and belief in me. Thank you for running the affairs of the association alongside me and making many of the difficult decisions that is inevitable. I would like to show my appreciation to the partners who have contributed to the success of the Association in myriad ways.

• TheMinistryofSocialandFamilyDevelopment(MSF)inrecognizingour contributions to the special needs transport sector.

• TheMinistryofHealth(MOH)fortheirsupporttoimproveourhealthcare services and for providing financial subsidies for assistive devices to PWDs

• AgencyforIntegratedCare(AIC)fortheircollaboration,adviceandguidance to improve our healthcare service delivery

• SGEnableforextendingvariousfinancialassistancesuchastransport funding and the purchase of assistive devices to our needy clients

• TheNationalCouncilofSocialServices(NCSS)fortheirinvaluableadvice and standing by us in times of need.

• TheSocialServiceTrainingInstitute(SSTI)forprovidingaffordablecourses and capability building for our Executive Committee and Staff members.

• Ourmanycorporatepartnersandsupportersforyourunwaveringsupport:

o National Parks Board (NParks);o Ministry of Foreign Affairs (MFA); o Ministry of Home Affairs (MHA); o Building and Construction Authority (BCA);o Singapore Pools and Singapore Totalisator Board;o Crimson Logic; o Aerospec Supplies Pte Ltd;o Chen Su Lan Trust;

• Ourdedicatedconsultants,advisorsandvolunteerswhoarealwaysthere for us when we needed help most.

• Ourstaffwhohaveshownprofoundunderstandingandsupportinour Mission.

• Ourclientsandbeneficiaries,forbeingthereasonofourexistence• FinallytothosewhomImayhaveoverlooked,oursincerethanksgo

to you too.

Edmund Wan Fook WingPresident


FINANCE AND FUNDRAISINGDespite global uncertainty, HWA has been making good progress in its bid to provide the best holistic care to our beneficiaries.

The Association depends largely on public donations. We are blessed with the support of many who believe in our mission, “Impacting Lives, Bridging Communities” through our services and programmes. The funding and support from various ministries and their agencies, NCSS and organizations are crucial to the health of our Association. We also raise funds to sustain our services. With donors becoming more informed and discerning in the causes they support, we need to review every aspect of our operations to implement new ideas and re-visiting concepts that will add value to our services. With more organisations competing for donor dollars, we need to be more engaging and innovative in fundraising as well.

MANPOWER AND RESOURCESMaintaining service quality standards is the key commitment to our clients and to the public. We continuously invest in manpower as the social service sector faces the challenge of employing local qualified professionals and with a restriction on the hiring of foreign workers by the Ministry of Manpower, hiring foreign professionals is no longer a viable option. HWA must continue to attract and retain a core of dedicated and competent staff. The Association is exploring new concepts to address the manpower challenges in the sector. We will have to improve on providing greater career development opportunities for our staff.

We are appreciative of our staff, for their work is crucial in enabling HWA to stay relevant and deliver on our commitment to serve our community.

ON GOVERNANCEHWA is committed to apply the principles and the spirit of the Code of Governance in our operations and services.

This year we are blessed to have Ms. Ee Bee Eng in the Audit Team with advisory members Mr. Chiu Tze Ming and the Executive Committee. She highlighted areas of our operations and monitors our processes to bring further improvements. The assurance she has given us is commendable and ensures that that we are indeed applying the principles and the spirit of the Code of Governance.

These changes will enhance our Association’s services and encourage everyone including our stakeholders to come together in harmony as we continue to encourage our best practices in Governance.

OUR ACHIEVEMENTS AND THE FUTUREHWA has been serving PWDs for the past 45 years and we are proud that we have survived the test of time and have remained relevant.

Highlights of key achievements for 2013:• ProvideupdateoftheaccessibilitycodebookUniversal Code on Accessibility in the Built Environment

with the Building and Construction Authority which will come into effect in April 2014

• OurparticipationandadvicegivenintheFareReviewCommitteeenabledSingaporetosetconcessionary fares for PWDs for the first time.

There will always be challenges in the years to come as Singapore grows into a more inclusive and civic-minded society. Our work is never-ending and with a strong and passionate Executive Committee, I am confident that we will weather through any storms and continue to forge ahead for PWDs. Finally as our Association grows financially and in services, we must continue to be resourceful and adaptable. We must have foresight and make forward-looking decisions in the best interest of our beneficiaries even if they are not conventional.


In recent years, the society has moved from viewing PWDs as needy objects of charity to individuals with equal rights and opportunities in all aspects of life. The Association works ceaselessly to enable PWDs to become active members of the society. Our mission of enhancing the quality of life of PWDs and integrating them into mainstream society allows us to foster a vision of an inclusive Singapore.

STATUS OF THE MEMBERSHIP REGISTERPersons with physical disabilities between the ages of 16 to 60 years old are eligible for membership to the Association. As of 31 March 2014, the Association has a register of 1989 members.

BREAKDOWN OF MEMBERS’ AGE

REPORT FROM HONORARY SECRETARY

Judy Tan Keng Ngoh Honorary Secretary

Figure 1: HWA MEMBERS’ AGE BREAKDOWN 2013/2014

Age 51 to 60

Age 61 & above

Age 16 to 30

Age 41 to 50Age 31 to 40


The Executive Committee recognises that the only way the Association can remain relevant and meet the needs of PWDs in the changing face of the society is engaging and involving younger members of the community. As illustrated in the figure, the Association has to increase youth membership. The Association believes that by developing programmes with partnership with youths, the youths will feel a greater sense of ownership for the programmes and feel impelled to be part of HWA’s developments.

By empowering youths to respond to community needs, we are also encouraging the youth members to engage in social discourse to foster the inclusiveness of Singapore in general and move the Association to greater heights.

During the year under review, the Association was notified of the demise of the following members:

Life Membership1. Goh Kee Hua2. Koh Yew Chye3. Ling Swee Chan4. Ong Ah Lek5. Quek Sui Chan6. Rosly Bin Mahrom7. Tay Suan Koon

The Executive Committee and staff of the Association extend their heartfelt sympathies and condolences to the families of these individuals.

Ordinary Membership1. Choo Keow Jin2. Choo May Lyn, Janice3. Fairuz Ashley Abu Bakar4. Fong Joo Swan5. Lee Chor Kiam6. Lim Seng Hwa Ryan7. Suppiah Thamathram8. Tan Chong Beng9. Tan Kong Seng


As a non-profit voluntary welfare organisation, Handicaps Welfare Association strives to position itself as a pioneer in the disability sector and it is crucial for us to foster understanding and cohesiveness of our HWA identity with all our internal and external stakeholders. The Corporate Communications department uses various platforms to carry out its communication function.

PUBLIC RELATIONSThe Association continues raising the profile of the Association with HWA’s external stakeholders such as the media, corporations and schools through its Corporate Communication department. With the ratification of the United Nations Convention of the Rights of PWDs, the Association plays an even greater role today in advocating greater awareness of the needs of PWDs in general.

HWA retains our relations with our external stakeholders by executing the following strategic actions:

1. Efficient use of HWA’s media resources, website, social media, magazine and brochures to inform the public regularly about its programmes and services.

2. Maintaining good ties with students, corporations and the public through cooperation in projects to raise awareness of the work of the Association

3. Projects the voice of HWA in the mass media (newspaper, TV, radio and online sites) on disability issues.

MEDIA COVERAGEIn the year reviewed, the Association has garnered editorial coverage in local and foreign print and online newspapers. Our Association was also featured in two TV programmes on current affairs and news programmes. Mandarin radio station UFM 100.3 also featured HWA’s community building efforts to reach out to PWDs in the community.

The Association is also exploring execution of social media campaigns to target younger audiences. HWA’s Facebook fan page’s popularity soared 64% in the year reviewed with the posting of more current affairs content.

COMMUNICATION MATERIALSWe continue to diligently produce the Handicaps Digest, HWA’s quarterly newsletter. Handicaps Digest chronicles members’ activities, community events, lifestyle and health topics as well as current affairs in regards to disability issues. The Handicaps Digest is also available online.

CORPORATE COMMUNICATIONS


PUBLIC AWARENESSHWA continues to work with schools and corporations to bring about greater awareness and understanding of the needs of PWDs. Working with students on student-initiated projects on voluntarism and disability awareness will reinforce HWA’s advocacy of disability rights.

BRANDINGHWA is also re-looking at our relationship with our internal stakeholders such as our staff, beneficiaries and vendors through consolidation of our corporate identity. Following a Brand Growth workshop by A.S. Louken Group in February 2014, the Association is looking into rebranding the image of the Association. As HWA is well-known in the disability sector in the services we provide and our role as a disability rights advocate, the Association is exploring ways to consolidate its position as a leading lobby and service provider in the disability sector in the coming year. Even in the infancy of its planning stage, we are optimistic of the potential this branding exercise can bring to the Association.

CORPORATE VIDEOThe Association is also in the process of producing corporate videos that is in line with our corporate identity and image in the coming year.


FUNDRAISING

Fundraising is the key in ensuring that the Association continues to deliver quality and affordable programmes and services for PWDs. HWA’s annual projects such as All-Cash Donation Draw, Wheel, Walk or Jog, Flag Day and Festive Appeal helped raised approximately half of the funds. Other funds came from collections from HWA’s donation boxes, outright donations, as well as individuals and groups who collaborated with HWA and initiated their own fund-raising activities.

CHARITY CAR WASHIn August 2013, Crimson Logic collaborated with Handicaps Welfare Association to jointly organise a charity car wash to raise funds for the Association’s programmes and services. Being a socially responsible organisation, Crimson Logic aimed to promote volunteerism among their employees. The event raised $17,100 for HWA.

Up to 200 student and corporate volunteers displayed excellent customer service at our car wash counters. ComfortDelgro’s Cabby Care Charity Group also purchased 700 car wash coupons to support the event.

WHEEL, WALK OR JOG 2013The Association’s Annual Wheel, Walk or Jog was held on 7 July 2013 at Labrador Park to encourage participation among disabled people and the public alike in line with HWA’s mission to integrate PWDs into the mainstream of society. Mr Heng Chee How, Senior Minister of State and Member of Parliament for Whampoa SMC, graced the occasion. The event raised $258,000 through appeal letters, sale of bannerettes to corporations and outright donations from well-wishers.

Main sponsors Regency Steel Asia Pte Ltd, Central Community Development Council and Mr Rodger Ang from WWW.TIANLU.SG made the event possible.


HWA’S ALL-CASH DONATION DRAW 2013The All-Cash Donation Draw 2013 raised $295,000. With the warm support from Singapore Pools, our members sold the tickets at various Singapore Pools outlets. Tickets were also sold at various shopping centres. The draw was conducted at our Multi-purpose hall on 24 August 2013. Mr Lee Zu Peng@Lee Chor Peng won the top prize of $15,888. We would like to thank Singapore Pools Pte Ltd and our members, namely Ms Pang San Mui, Ms Oh Pong and Mr Willie Yeo for supporting the sale of the tickets. FLAG DAY 2013 The Association held its annual Flag Day on 28 September 2013 and raised $148,000 from the one-day street collection. Our volunteers, members and staff with tins in their hands approached members of the public to donate to the Association. Stationed island-wide in 9 locations at MRT stations and shopping centres, more than 143 members and volunteers were in full force to appeal for donations. A number of corporations also played their part by sending staff as volunteers to selected locations to participate in the event.

FESTIVE APPEAL 2013/2014During the Festive Season in the months of December 2013 to February 2014, donors are especially supportive to the needs of charities and its beneficiaries. Our Festive Appeal has a heart warming effect on corporations and individuals during the Christmas/Chinese New Year festive period. Our appeal managed to garner donations amounting to $400,000.

RETAILERS’ SUPPORTThe Association is grateful to the community for their on-going support and encouragement in our mission to serve PWDs. We would like to express our appreciation to the Management of NTUC Fairprice Supermarkets and Popular Book Stores for graciously placing our donation boxes in their premises which helped to raise more than $50,000.


REHABILITATION

Handicaps Welfare Association Rehabilitation centres at Whampoa and Jurong Point cater to the rehabilitation needs of PWDs to help individuals maximise recovery. Our goal is to fulfil our client’s maximum potential, help them enhance the quality of their lives and integrate into mainstream society.

Rehabilitation programs are individually provided to facilitate our clients’ adjustment to their disability, allowing them to restore as much function and independence as possible.

HWA Rehabilitation Centres provide the following services:1. Physical rehabilitation programmes 2. Independent living skills training3. Caregivers and community mobility training4. Consultation and advice on purchase and proper use of mobility aids and

appliances5. Client support in social, recreational and community activities6. Home-based rehabilitation services to homebound clients7. Accessibility assessment for individuals and corporations

Our centres also collaborate with HWA’s Centre for the Physically Challenged (CPC) to improve the skills and employability of PWDs. We provide consultation on accessibility such as evaluation and modifications of workplaces, pre-vocational assessment and post-job placement assistance.

HWA Rehabilitation Centres provides services to more than 250 acute and maintenance rehab clients monthly. Our centres are affiliated to Agency for Integrated Care (AIC)’s referral system. We receive regular referrals through them as well as others Voluntary Welfare Organisations (VWOs) and General Practitioners. We have seen an increase in our intake of acute clients referred through referring agencies. Majority of our clients achieved their Individual Care Plan.

As quality of our service and our staff is our priority, HWA’s Rehabilitation Centres evaluate our service quality and staff performance to determine training needs at both centres regularly. Results of our client and caregiver satisfaction surveys show that 94% of them are satisfied with our rehabilitation service.

HWA is also working to secure funding from Ministry of Health for our rehabilitation programmes to ensure the sustainability of our Association in the years to come.


PERSONAL CARE SERVICES

HWA provides island-wide personal care services to home-bound PWDs and seniors who are dependent in daily living activities. Assistance in self-care, home-nursing and home-therapy is available for home-bound clients. The programme is partly funded by National Council of Social Service under Tote Board’s Social Service Fund.

We provide the following personal care services:• Daily Living Activities such as bathing, dressing,

toileting, feeding and transferring.• Nursing Care such as catheterisation, feeding

tube insertion and wound dressing.• Home Therapy• Caregivers training

The Association also provides individualised training programme for new caregivers or domestic helpers at the clients’ home setting.

Our home-based personal care services meet the requirement and expectations of our clients and caregivers consistently. More than 80% of the enrolled clients met the target goals we set for them. Clients and caregivers rate our service as effective and efficient. They also indicated that they would refer our service to others with similar needs.

HWA provides 330 personal care service sessions monthly and is constantly looking into tapping the greater support by the Government to improve the quality of our services and make it more affordable.


TRANSPORT

Promoting independence and equal opportunities are two cornerstones of our Association. We believe that PWDs should have equal access to affordable accessible transport like any others. Our special-needs transport service, a key service of the Association, operates with a fleet of specially adapted wheelchair accessible vans and minibuses to provide transportation for people with mobility-related disabilities for employment, education, recreation and medical reasons.

The Association provides the following transport schemes and services:• Dial-A-Ridetransportbookingservice• MonthlyTransport• RehabTransport• CharteredTransport• HandicareCabScheme• DrivingInstruction

DIAL-A-RIDE (DAR) TRANSPORT BOOKING SERVICEDial-a-Ride transport booking service is a transport booking system that allows PWDs to book for door-to-door ad-hoc transport trips in advance. Dial-a-Ride service ensures that PWDs will not have to compromise on medical consultations, rehabilitation appointments and recreational activities due to a lack of transport options.

MONTHLY TRANSPORT SCHEMEPWDs in our monthly transport scheme travel to and from their workplaces and schools at a highly-subsidized rate. The provision of such schemes give PWDs more independence and to integrate into mainstream society. We are glad to note that we have provided 12,238 trips under this scheme during the same year.


REHABILITATION TRANSPORTThis scheme provides door-to-door service to ferry our rehabilitation centre clients to the Association’s Rehabilitation Centers in Whampoa and Jurong Point Shopping Centre on a daily basis.

CHARTER SERVICESAgencies can charter our accessible vehicles to ferry their clients for their outings or activities. This service is available both weekdays and weekends. Bookings for our charter services are received from individuals, profit and non-profit organisations. Under the year of review, we achieved a total ridership of 1,200 for chartered service.

HANDICARE CAB SCHEMEHWA continues to work with ComfortDelGro Corporation Limited to provide PWDs an affordable and convenient way to travel to places of employment, education, medical treatment/consultation, rehabilitation and dialysis treatment by taxis belonging to the ComfortDelGro Group, namely CITYCAB and COMFORT. This scheme aims to meet the transport needs of clients who are certified with permanent physical disabilities and are dependent on taxis as a means of transport.

Launched in 1999, the Handicare Cab Scheme has helped to alleviate the frustration and plight of physically disabled commuters who often encounter difficulties getting a taxi especially during the rush hours. The scheme has supported 1,732 trips in 2013.

In the year 2013-2014, we provided 34,423 trips to PWDs. Majority of the rides were Dial-a-Ride trips and monthly transport arrangements.


Figure 2: RIDERSHIP BREAKDOWN 2013/2014

As such, we are always looking at innovative ways to increase our capacity and provide affordable accessible transport for PWDs. We are also collaborating with Hapticus, a technology company, to launch a mobile and web platform known as Ecommuter to match PWDs to viable transport options for their commuting needs. This system allows volunteers to offer rides for mobility-impaired commuters. This significantly increases the transport options they have, cuts commuting costs involved and exerts a positive social impact by encouraging volunteerism.

DRIVING INSTRUCTION SERVICEHWA is the only VWO in Singapore that provides driving instruction classes for PWDs and assists them with vehicle modifications to facilitate their driving. Owning a driving license and a car empowers PWDs and symbolizes freedom. It also enhances their mobility as they can travel around independently. Our Association continues to support Tan Tock Seng Hospital’s (TTSH) Driving Assessment and Rehabilitation Program (DARP) that aims to enable clients with medical conditions to learn or return to driving.

In the year reviewed, the Association’s income from our driving instruction service was $19,092.

Whampoa Rehab

19% 3% 8%36% 35% 4%Chartered transport

Dial-a-Ride MonthlyTransport

Internal request Jurong Point Rehab


Figure 3: DRIVING INSTRUCTION SERVICE INCOME BREAKDOWN 2013/2014

Service recovery fees and sale of car control gadgets make up our driving instruction service income. With new technology and rising demand for assistive driving devices by drivers with disabilities and the aging population, the Association is looking into increased collaboration with various government agencies and ministries to bring in new electronic assistive devices from overseas that are more suited for new car models. PUBLIC TRANSPORT DEVELOPMENTSAs part of a tripartite workgroup with the Land Transport Authority and public transport operators, HWA offers our professional expertise pertaining to the accessibility of our public transport network. Our feedback on facility and operation issues in bus interchanges and bus stops as well as inputs on public awareness and education has paid off. As of 31st March 2014, SBS Transit and SMRT Corporation run a total of 206 Wheelchair Accessible Bus services.

The Government’s recent commitment to provide greater support for PWDs is also very encouraging. For the first time in Singapore, the government will fund a fare concession scheme to provide public transport subsidies for PWDs. PWDs requiring dedicated transport arrangements or taxi services will also receive subsidies to reduce their costs of transport.

Sale of cars control gadgets Service recovery fee

20% 80%


SOCIAL SERVICES

In social work, the dominant view of disability is the medical model which views disability as a functional limitation. HWA’s Social Service department advocates the empowerment framework and focuses on promoting the independence of PWDs. By empowering PWDs to be resilient and independent, we enhance the quality of lives of PWDs and enable them to integrate into mainstream society.

We provide the following services to HWA members and the public:• InformationandReferralofCommunityResources• CaseworkandCounselling• Loanofmobilityaidsandindependentlivingaids• Financialsubsidiesforpurchase/repairofmobilityaidsandindependent

living aids• Transportsubsidiesformembers• Freemedicalconsultationsbyspecialistvolunteerdoctors• Socialintegrationprogrammes

HIGHLIGHTS FOR THE YEAR REVIEWED

HOME VISITATION PROGRAMMES Social visits bring services directly to members that we may not hear from often. These members may be unable to attend the activities organized by the Association due to physical and psychological barriers. As a multi-disciplinary department, we go on home visits to provide services as well as emotional support to our clients and their families. Such visits also help the Association gather valuable feedback from members pertaining to HWA’s services.


MOBILITY AIDS LOAN SCHEMEHWA’s mobility aid loan scheme helps the community with short-term equipment loan. Wheelchairs, commodes, walking frames and other assistive devices are available for loan for a token administrative charge.

DIALOGUE SESSION 2014As part of our efforts to continuously engage our members, we held a dialogue session with our members on 25 January 2014 to receive feedback and inputs on the Association’s matters and future direction. Some of the concerns include promoting more active participation from our youth members to develop them into future leadership of HWA.

YOUTH@HWAYouth@HWA is a new initiative for disabled youth members of the Association. As part of HWA’s efforts to engage our youth members, HWA organised a Youth Camp in collaboration with North East Community Development Council at Pasir Ris People’s Association Campsite on 8 and 9 March 2014. The 20 youth participants learnt project management skills and enjoyed various team-building activities. Successful disabled sportsmen were also invited as inspirational guest speakers to boost youth participation in disability sports. Many of our youth members also got a taste of disability sports for the first time with Boccia and wheelchair basketball demonstration at the camp. The camaraderie fostered during the camp also nurtured new developments within a core group of youth members. More youth-oriented programmes and activities are already in the works. A new Facebook group was formed to engage the youths on social media.

FUTURE DIRECTIONThe Association will pay particular focus on developing our youth group members. In the pipeline are engagement programmes such as talks, courses and workshops on career guidance, social, sports and leisure activities.

We will be introducing our Aging Gracefully programme aimed at enhancing the quality of life of our senior members. Courses such as fitness classes and healthy cooking classes will also allow senior members to interact and befriend each other.

Support groups for new members who acquired their disability recently will also serve as a start for members to be integrated in mainstream society.

As the society evolves and Singapore gears up to accommodate people with different needs with the ratification of the United Nations Convention for the Rights of People with Disabilities (UNCRPD), HWA also strives to provide more holistic social integration programmes to assist members to integrate into mainstream society. Social integration activities such as sports, arts, music have therapeutic value for PWDs. Other than encouraging our members to interact with each other and step out of their homes, social integration activities also enable our members to lead an active lifestyle with fellowship and grow personally as individuals to their maximum potential.

SOCIAL INTEGRATION HIGHLIGHTS FOR THE YEAR REVIEWED

SPORTSSporting activities helps to develop muscle and sensory coordination for PWDs. People who participate in regular sport activities also develop a good sense of


balance. Many who first acquire some form of physical disability do not consider sports activities possible as there is a misconception that you have to be able to compete at a reasonable level to participate. The main aim of taking part in sports is far from that. Other than rehabilitation benefits, sporting activities are also good forms of social activity especially for PWDs. Being part of a group and competing with others builds camaraderie between team mates. They also build their self-confidence and form lasting bonds of friendship with their team mates.

Our Association works with various organisations to encourage PWDs to participate in sporting events. In collaboration with Singapore Disability Sports Council, National Disability Sports Association, Table Tennis Association for the Disabled and the Singapore Bowling Federation, HWA has organized various sporting activities for our members such as table-tennis, sailing, bowling, archer and chess. Members have also participated in shooting events in the National Disability League. Such partnership with different disability groups raises public awareness of disability sports in the community.

Swimming is recognised as one of the best forms of therapy for the disabled. As part of our vision of supporting independence and wellness, HWA initiated a free swimming programme for our members. The Civil Service Club has generously offered the use of their pool for our programme free of charge. The programme is supported by HWA volunteers and a volunteer coach. The programme takes place on every Thursday afternoon from 1pm to 2 pm.

ARTS THERAPY Creating an art piece entails much thought, movement and motor skills. Our members are empowered to express themselves and improve their thought and planning process in our weekly art classes on Friday. Other than providing means to express themselves, the art classes also built the confidence of our members in their art work. Sponsors such as Air Liquide Group provide art materials such as paints and canvases for the class. Many of their art pieces were displayed in various shopping centres and outdoor exhibitions and are well-received by the public. HWA also works with various organisations and social enterprise projects to sell the paintings done by our members. The proceeds of the paintings are channeled directly back to the respective artists.

MUSIC APPRECIATION Research shows that music builds confidence and many of our clients have gleaned the benefits of our music classes. Many of our beneficiaries have improved their social interaction and communication skills through our music classes. In 2014, we are rolling out more music enrichment programmes that not only support and strengthen our members’ physical, social, emotional and cognitive capabilities but also provide all-round development of our members.

Volunteer Guitar Connection, an interest group based in Singapore under NCSS’s Volunteer Circle formed a Ukulele music programme to foster our members’ love for music. The course entails a brief introduction to posture, types of ukelele strokes, and basic music notation. Members attend the training at Chong Pang Community Club every Friday from 7.30 pm to 9.30 pm. The Volunteer Guitar Connection also organized music camp for the members so as to prepare them for a better experience in music.

Mr Lim Kim Soon, a retired conductor from Nanyang Technological University, volunteers to offer weekly Chinese orchestra lessons to a core group of members. Members learn how to play the guzheng, pipa, erhu and other percussion instruments every Tuesday evening.

SOCIAL ACTIVITIES People of all ages need social activities to allow interaction with others. Such activities give individuals the opportunity to travel out of their houses while learning more about the world around them. HWA organizes many outings with sponsors throughout the year to enrich the social interactions our members have with others. Interesting courses that the Association has organized includes workshops on jewellery making, clay sculpting and moon cake making.


CENTRE FOR THE PHYSICALLY CHALLENGED

The Centre for the Physically Challenged (CPC) enables physically challenged individuals to maximize their potential and lead productive lives through a holistic programme.

A collaborative effort between Abilities Beyond Limitations and Expectations (ABLE) and HWA, CPC operates under the guidance of eight Executive committee members comprising four committee members each from ABLE and HWA.

CPC provides training and employment placement services. Working with other departments within the Association, transport and rehabilitation services are also available to clients as well.

CPC offers the following training programmes:• IT-relatedcourses• Recreationalcourses• Enhancementskillscourses• Officeadministrationskills• CertificationcoursessuchasLCCIBook-keepingcoursesand3D

architectural and interior design drawing

In the year reviewed, 40 job referrals were successfully emplaced in key industries. A majority of job placements are in the service industry. The job types comprised Call Centre, Customer Service, IT-related, Management, Office Admin, Production, Sales, Security, Helper and others. 58 clients also enrolled in upgrading courses with CPC. A total of 265 seats were taken up by 66 CPC clients and 38 HWA clients for the courses conducted. Close to 60 percent of our clients are age 46 years old and above and are majority male. Most of them have secondary or vocational education. About half have paresis of their limbs.

23 clients achieved certification of LCCI Book-Keeping Level 1, Photoshop and the Go-the-Extra-Mile for Service (GEMS) Certification from NTUC Learning Hub.


FIGURE 4: BREAKDOWN OF INDUSTRIES FOR CPC JOB PLACEMENT

As part of its holistic program for the clients, the Centre conducted two recreational classes during the year –a Ukulele class and a Yoga Meditation class, both of which were received favourably.

CPC works with a pool of corporate volunteers from ANZ Banking Group Ltd who assists in our Office Administration Skills and In-House training programs. Volunteers from ABLE also assist in Basic Written and Conversational English courses as well as Resume Writing courses. Our enrichment classes such as Social Media for Businesses and In-the-Cloud application are also taught by volunteer trainers from corporations and schools.

HOSPITALITY

SHORT-TERM PROJECT

EDUCATION

SERVICE

EMPLOYMENT AGENCY

RETAIL

FOOD & BEVERAGE

OTHERS

5%

5%

5%

7%

15%

15%

35%

13%

FINANCIAL STATEMENT

ORGANISATION INFORMATION

UEN S69SS0057J Registered office 16 Whampoa Drive Singapore 327725

Management Committee President Mr Edmund Wan Fook Wing

Vice President Mr Hui Beng Hong

Honorary Secretary Ms Judy Tan Keng Ngoh

Honorary Assistant Secretary Ms Ee Bee Eng (wef 18 July 2013)

Honorary Treasurer Mr Chiu Tze Ming

Honorary Assistant Treasurer Ms Desiree Lim Kok Liang

Committee Members Mr Png Huat Weng, Philip Mr Teo Teck Soon Ben Mr Freddie Tang See Chong Ms Baey Hwee Leng Ivory Mr Sim Swee Leng Ben Ms Lau Wong Hing Wendy (Co-opted wef 18 July 2013) Ms Siew Teok See Michelle (Co-opted wef 1 October 2013)

Executive director Mr Subrata Banerjee

Bankers DBS UOB OCBC

Auditors Y.C. Lee & Co. Chartered Accountants of Singapore 79 Anson Road #07-03 Singapore 079906


STATEMENT BY THE COMMITTEE OF MANAGEMENT 32

INDEPENDENT AUDITOR’S REPORT 33

STATEMENT OF FINANCIAL ACTIVITIES 35

STATEMENT OF FINANCIAL POSITION 39

STATEMENT OF CHANGES IN FUNDS 40

STATEMENT OF CASH FLOWS 41

NOTES TO THE FINANCIAL STATEMENTS 42

FINANCIAL REPORT


For the financial year ended 31 March 2014STATEMENT BY COMMITTEE OF MANAGEMENT

The Committee of Management is responsible for the preparation and fair presentation of these financial statements in accordance with the Singapore Charities Act, Chapter 37, Societies Act, Singapore Financial Reporting Standards and Recommended Accounting Practice No. 6 (RAP 6). This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.

In our opinion, the financial statements are drawn up so as to give a true and fair view of the state of affairs of the Handicaps Welfare Association (“Charity”) as at 31 March 2014 and of the results, changes in fund and cash flows of the Charity for the year ended on that date in accordance with the provisions of the Acts.

The Committee of Management has, on the date of this statement, authorised these financial statements for issue.

On Behalf of the Committee Members,

President

Honorary Secretary

Honorary Treasurer

21 May 2014


To the Members of Handicaps Welfare AssociationINDEPENDENT AUDITOR’S REPORT

Report on the Financial Statements

We have audited the financial statements of Handicaps Welfare Association {the “Charity”) which, comprise the statement of financial position as at 31 March 2014, and the statement of financial activities, statement of changes in funds and statement of cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.

Committee of Management’s Responsibility for the Financial Statements The Committee of Management is responsible for the preparation of financial statements that give a true and fair view in accordance with the provisions of the Singapore Charities Act, Chapter 37 (the “Charities Act”), Societies Act, Singapore Financial Reporting Standards and Recommended Accounting Practice No. 6 (RAP 6), and for devising and maintaining a system of internal accounting controls sufficient to provide a reasonable assurance that assets are safeguarded against loss from unauthorised use or disposition; and transactions are properlyauthorised and that they are recorded as necessary to permit the preparation of true and fair statement of financial activities and statement of financial position and to maintain accountability of assets.

Auditor’s ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Singapore Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by Committee of Management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.


To the Members of Handicaps Welfare AssociationINDEPENDENT AUDITOR’S REPORT

Opinion

In our opinion, the financial statements are properly drawn up in accordance with the provisions of the Act, the Charities Act, Societies Act, Singapore Financial Reporting Standards and Recommended Accounting Practice No. 6 (RAP 6) so as to give a true and fair view of the state of affairs of the Charity as at 31 March 2014 and of the results, changes in funds and cash flows of the Charity for the year ended on that date.

Report on Other Legal and Regulatory RequirementIn our opinion, the accounting and other records required by the Act to be kept by the Charity have been properly kept in accordance with the provisions of the Act.

During the course of our audit, nothing has come to our attention that causes us to believe that during the year:

(i) The use of the donation monies was not in accordance with the objectives of the Charity as required under regulation 16 of the Charities (Institutions of a . Public Character) Regulations: and

(ii) The Charity has not complied with the requirements of regulation 15 Fund-raising expenses) of the Charities (Institutions of a Public Character) Regulations.

Y.C. Lee & Co.Public Accountants andChartered AccountantsSingapore

21 May 20141666-14/KSP/tcp


For the financial year ended 31 March 2014STATEMENT OF FINANCIAL ACTIVITIES

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For the financial year ended 31 March 2014STATEMENT OF FINANCIAL ACTIVITIES


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As at 31 March 2014STATEMENT OF FINANCIAL POSITION

Note 2014 2013

SGD SGD

AssetsNon-Current Assets

Plant and equipment 7 291,895 433,560

Fixed deposit 11 412,238 1,000,000

Total Non-Current Assets 704,133 1,433,560

Current Assets

Inventories 27,615 31,474

Trade and other receivables 8 36,396 19,121

Other assets 9 180,249 174,980

Cash and cash equivalents 10 7,546,939 6,451,471

Total Current Assets 7,791,199 6,677,046

Total Assets 8,495,332 8,110,606

Funds

Unrestricted Fund

General fund 5,316,077 4,897,619

Restricted funds

Building fund 12 2,840,818 2,840,818

Chen Su Lan – Micro Finance Assistance Scheme 13 72,000 100,000

Teo Poh Lian bursary/scholarship fund 14 67,888 77,041

HWA – Rotary skills assistance fund 15 54,006 54,006

HWA – Infineon inspirational fund 16 8,188 8,188

PCS Program Reserve 17 (384,195) (340,132)

7,974,782 7,637,540

Current Liabilities

Trade and other payables 18 216,124 172,275

Other liabilities 19 194,500 190,865

Advance subsidy received 20 109,926 109,926

Total Current Liabilities 520,550 473,066

Total Equity and Liabilities 8,495,332 8,110,606

The accompanying notes form an integral part of these financial statements


For the financial year ended 31 March 2014STATEMENT OF CHANGES IN FUNDS

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For the financial year ended 31 March 2014STATEMENT OF CASH FLOWS

Note 2014 2013

SGD SGD

Cash flows from operating activities

Surplus for the year 337,242 330,081

Adjustments for:

Depreciation of plant and equipment 161,627 200,305

Impairment of plant and equipment - 76,619

Plant and equipment written off 52 2,789

Interest income (32,533) (24,028)

Gain on disposal of plant and equipment (294) -

Operating surplus before working capital changes 466,094 585,766

Inventories 3,859 (21,695)

Trade and other receivables (17,275) (10,588)

Other assets (5,269) 144,372

Trade and other payables 43,849 22,944

Other liabilities 3,635 155,960

Net cash generated from operating activities 494,893 876,759

Cash flows from investing activities

Long term deposits redeemed/(placed) 587,762 (1,000,000)

Interest income 32,533 24,028

Purchase of plant and equipment (20,021) (261,948)

Proceeds from disposal of plant and equipment 301 -

Net cash generated from/(used in) investing activities 600,575 (1,237,920)

Net increase/(decrease) in cash and cash equivalents 1,095,468 (361,161)

Cash and cash equivalents at beginning of year 6,451,471 6,812,632

Cash and cash equivalents at end of year 10 7,546,939 6,451,471

The accompanying notes form an integral part of these financial statements


For the financial year ended 31 March 2014NOTES TO THE FINANCIAL STATEMENTS

These notes form an integral part of and should be read in conjunction with the accompanying financial statements.

1. Charity Information Handicaps Welfare Association is registered as a society and charity under the

Charities Act, Chapter 37 on 18 December 1969 and has accorded the status of an Institution of Public Character (IPC) for the period from 1 October 2012 to 30 September 2016. The Charity’s registered office and principal place of business are located at 16 Whampoa Drive Singapore 327725.

The principal activities of the Charity are to promote social services for people with disabilities and in particular to foster friendship, understanding and mutual assistance among its members and to promote the welfare, education, training, rehabilitation, employment and other interest of its members.

2. Significant accounting policies Basis of Accounting The financial statements of the Charity have been prepared in accordance

with applicable Singapore Financial Reporting Standards (“FRS”) and Recommended Accounting Practice No 6 (RAP 6).

The financial statements expressed in Singapore Dollar (”SGD”) are prepared in accordance with the historical cost convention except as disclosed, where appropriate, in the accounting policies below.

The preparation of financial statements in conformity with FRS requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the financial year. Although these estimates are based on management committee’s best knowledge of current events and actions, actual results may ultimately differ from those estimates.

The accounting policies adopted are consistent with those of the previous financial year except in the current financial year, the Charity has adopted all the new and revised standards and interpretations of FRS (“INT FRS”) that are effective for annual periods beginning on or after 1 April 2013. The adoption of these standards and interpretations did not have any effect on financial performance or position of the Charity.


Funds The Charity maintains restricted and unrestricted funds. Funds set up for

specific purposes are classified as restricted funds. All income and expenses other than those attributable to restricted funds and common overheads are recorded in the unrestricted fund’s statement of financial activities.

In order to ensure observance of limitations and restrictions placed on the use of resources available to the Charity, the financial statements of the Charity are maintained substantially in accordance with the principles of “fund accounting” whereby the resources for various purposes are classified for accounting and reporting purposes into specific funds that are in accordance with activities or objectives specified.

Functional and Presentation Currency Items included in the financial statements are measured using the currency

of the primary economic environment in which the Charity operates (“the functional currency”). The financial statements are presented in Singapore Dollar (“SGD”), which is the Charity’s functional and presentation currency.

All financial information presented are denominated in Singapore Dollar unless otherwise stated.

Revenue Recognition Revenue for the Charity comprises the fair value of the consideration received

or receivable for rendering of services and donations received. Revenue is recognised as follows:

(a) Rendering of Services Revenue from services is recognised over the period in which the services

are rendered, by reference to completion of the specific transaction assessed on the basis of the actual service provided as a proportion of the total services to be performed.

(b) Donation Donations are recognised upon receipt from the public.

(c) Grant/Subsidy A government grant and/or subsidy, that becomes receivable as

compensation for expenses or losses already incurred, is recognised as income in profit or loss in the period in which it becomes receivables.

(d) Interest Income Interest income is recognised on a time-proportion basis using the effective

interest rate method. When a receivable is impaired, the Charity reduces the carrying amount to its recoverable amount, being the estimated future cash flow discounted at original effective interest rate of the instrument, and thereafter amortising the discount as interest income.


Retirement Benefit Costs Contributions to defined contribution retirement benefit plans are recorded

as an expense as they fall due. Contributions made to government managed retirement benefit plan such as the Central Provident Fund (“CPF”) which specifies the employer’s obligations are dealt with as defined contribution retirement benefit plans.

Operating Leases Leases of assets in which a significant portion of the risks and rewards

of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases (net of any incentives received from the lessor) are recognised in profit or loss on a straight-line basis over the period of the lease.

When an operating lease is terminated before the lease period has expired, any payment required to be made to the lessor by way of penalty is recognised as an expense in the period in which termination takes place.

Plant and Equipment Plant and equipment are stated at cost less accumulated depreciation and

impairment losses.

Depreciation is calculated on the straight-line method to write off the cost of the assets over their estimated useful lives. The estimated useful lives have been taken as follows:

Office furniture and equipment - 2 to 10 years Sports equipment - 10 years Motor vehicles - 10 years Rehabilitation equipment and Mobility Aids - 5 to 10 years Container - 5 years ILC - fixtures and equipment - 10 years

The residual values, estimated useful lives and depreciation method are reviewed, and adjusted as appropriate, at end of each reporting year.

Fully depreciated assets are retained in the accounts until they are no longer

in use.

On disposal of an item of plant and equipment, the difference between the net disposal proceeds and its carrying amount is recognised in profit or loss.

Impairment of Non-Financial Assets The Charity assesses at each reporting date whether there is an indication

that an asset may be impaired. If any such indication exists, or when annual impairment assessment for an asset is required, the Charity makes an estimate of the asset’s recoverable amount.


An asset’s recoverable amount is the higher of an asset’s or cash-generating unit’s fair value less costs to sell and its value in use and is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets. In assessing value in use, the estimated future cash flows expected to be generated by the asset are discounted to their present value. Where the carrying amount of an asset exceeds its recoverable amount, the asset is written down to its recoverable amount.

Impairment losses are recognised in profit or loss.

An assessment is made at each reporting date as to whether there is any indication that previously recognised impairment losses may no longer exist or may have decreased. A previously recognised impairment loss is reversed only if there has been a change in the estimates used to determine the asset’s recoverable amount since the last impairment loss was recognised. If that is the case, the carrying amount of the asset is increased to its recoverable amount. That increase cannot exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss be recognised previously. Such reversal is recognised in profit or loss.

Financial Assets Financial assets are recognised when, and only when, the Charity becomes a

party to the contractual provisions of the financial instrument.

When financial assets are recognised initially, they are measured at fair value, plus, in the case of a financial asset not at fair value through profit or loss, directly attributable transaction costs.

A financial asset is derecognised where the contractual right to received cash flows from the asset has expired. On derecognition of a financial asset in entirety, the difference between the carrying amount and the sum of the consideration received an any cumulative gain or loss that had been recognised directly in other comprehensive income is recognised in profit or loss.

All regular way purchases and sales of financial assets are recognised or derecognised on the trade date i.e. the date that the Charity commits to purchase or sell the asset. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the period generally established by regulation or convention in the marketplace concerned.

Loans and Receivables Financial assets with fixed or determinable payments that are not quoted in

an active market are classified as loans and receivables. Subsequent to initial recognition, loans and receivables are measured at amortised cost using the effective interest rate method. Gains and losses are recognised in profit or loss when the loans and receivables are derecognised or impaired, and through the amortisation process.


Impairment of Financial Assets The Charity assesses at end of each reporting year whether there is any

objective evidence that a financial asset is impaired.

Assets Carried at Amortised Cost If there is objective evidence that an impairment loss on financial assets

carried at amortised cost has been incurred, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows discounted at the financial asset’s original effective interest rate. The carrying amount of the asset is reduced through the use of an allowance account. The amount of the loss is recognised in profit or loss.

When the asset becomes uncollectible, the carrying amount of impaired financial assets is reduced directly or if an amount was charged to the allowance account, the amounts charged to the allowance account are written off against the carrying value of the financial asset. To determine whether there is objective evidence that an impairment loss on financial assets has been incurred, the Charity considers factors such as the probability of insolvency or significant financial difficulties of the debtor and default or significant delay in payments.

If in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognised, the previously recognised impairment loss is reversed to the extent that the carrying value of the asset does not exceed its amortised cost at the reversal date. The amount of reversal is recognised in profit or loss.

Cash and Cash Equivalents This includes cash on hand and fixed deposits with financial institutions.

Financial Liabilities Financial liabilities are recognised when, and only when, the Charity becomes

a party to the contractual provisions of the financial instrument. Financial liabilities are initially recognised at fair value of the consideration received plus, in the case of a financial liability not at fair value through profit or loss, directly attributable transaction costs and subsequently measured at amortised cost using the effective interest rate method.

Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the amortisation process. The liabilities are derecognised when the obligation under the liability is extinguished.

Provisions A provision is recognised when there is a present obligation (legal and

constructive) as a result of past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. Provisions are reviewed at end of each reporting year and adjusted to reflect the current best estimate.


Critical Judgement, Assumption and Estimation Uncertainties The preparation of the Charity’s financial statements requires management

to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent liabilities at the reporting date. However, uncertainty about these assumptions and estimates could result in outcomes that could require a material adjustment to the carrying amount of the asset or liability affected in the future.

Judgements made in Applying Accounting Policies In the process of applying the management corporation’s accounting policies,

Charity has made the following judgement, apart from those involving estimations, which has the most significant effect on the amounts recognised in the financial statement.

Useful Lives of Plant and Equipment Plant and equipment are depreciated on a straight-line basis over their

estimated useful lives. The management committees anticipate the useful lives of these plant and equipment to be within 2 to 10 years. The carrying amount of the Charity’s plant and equipment at 31 March 2014 is SGD 291,895 (2013: SGD 433,560). Changes in the expected level of usage and technological developments could impact the economic useful lives and the residual values of these assets, therefore future depreciation charges could be revised.

3. Fund Raising Income

2014 2013SGD SGD

MFA charity sales 2,900 3,590

Car wash marathon donation 17,087 -

Charity golf 72,925 116,860

Donation boxes collections 65,768 36,856

Donation draw 291,665 351,383

Donation in kinds 20,203 -

Flag day 178,010 173,238

Greeting card 3,773 4,480

Hongbao project 418,255 306,635

Online donation portal 37,388 21,497

Raffles Charity Day donation 24,219 26,412

Wheel, walk or jog 262,385 229,433

BIC pens/ soft toys project income 3,540 32,456

General appeal 13,800 121,122

1,411,918 1,423,962



4. Program and Services Fee Received

General Social servicedepartment

Driving Transportdepartment

Rehabilitationcentre fund

2014 2013

SGD SGD SGD SGD SGD SGD SGD

Dial-a-ride income - - - 204,720 - 204,720 181,068

Driving income - - 19,092 - - 19,092 30,455

Member's subscription/entrance fee

- 7,844 - - - 7,844 5,539

Monthly transport income - - - 46,208 - 46,208 54,931

Rehabilitation fees - - - - 161,359 161,359 126,896

Rehabilitation transport fee - - - 55,176 - 55,176 73,599

Rental of vehicle income - - - 73,322 - 73,322 87,233

Room rental income - - - - - - 100

Internal billing for staff request

- - - 39,860 - 39,860 9,283

Sale of gadgets - - 4,709 - - 4,709 10,786

Sport income 2,215 - - - - 2,215 1,785

Wheelchairs rentals received/admin charges

- - - - - - 7,003

Other income 11,696 - - - - 11,696 5,267

Transport overtime recovery - - - 1,095 - 1,095 -

13,911 7,844 23,801 420,381 161,359 627,296 593,945



General Social servicedepartment

Driving Transportdepartment

Rehabilitationcentre fund

2014 2013

SGD SGD SGD SGD SGD SGD SGD

Depreciation 1,474 808 - 103,664 12,364 118,310 153,739

Insurance - - 2,579 43,920 368 46,867 51,147

Printing, stationery and postage

9,393 267 - 194 1,487 11,341 14,593

Other operation expenses 47,335 8,914 7,837 7,466 1,841 73,393 80,584

Repair and maintenance - - - - 25,048 25,048 10,733

Staff and Exco Retreat and refreshment

91 - - - - 91 54

Staff CPF, SDL, FWL 9,438 11,967 - 60,952 30,485 112,842 101,038

Staff development - - - 9,855 6,164 16,019 9,984

Staff medical 325 472 - 4,091 2,139 7,027 7,721

Staff salaries and bonuses 67,812 84,578 - 569,009 292,007 1,013,406 959,738

Staff transport 296 460 - 136 32 924 404

Telecommunication 470 630 - 7,740 2,687 11,527 3,842

Upkeep of motor vehicles - - 3,206 186,853 - 190,059 196,804

Utilities and services charges - - - - 54,978 54,978 46,521

Recruitment expenses - - - 110 1,605 1,715 185

AGM, annual report 11,937 - - - - 11,937 8,809

Administrative cost apportion 48,294 37,081 4,475 262,882 122,719 475,451 438,522

Total expenses 196,865 145,177 18,097 1,256,872 553,924 2,170,935 2,084,418

5. Program and Services Fee Expenses



Office furniture and equipment

Sports equipment

Motor vehicles

Rehabilitation equipment

and mobility aids

ILC- fixtures and

equipment

Total

SGD SGD SGD SGD SGD SGD

Cost

At 1.4.2012 504,461 33,373 1,229,171 150,791 63,380 1,981,176

Additions 11,919 - 214,830 35,199 - 261,948

Disposals (5,980) - (86,893) - - (92,873)

At 31.3.2013 and 1.4.2013 510,400 33,373 1,357,108 185,990 63,380 2,150,251

Additions 20,021 - - - - 20,021

Disposals (12,091) - (55,636) (19,684) - (87,411)

At 31.3.2014 518,330 33,373 1,301,472 166,306 63,380 2,082,861

Accumulated Depreciation

At 1.4.2012 317,079 28,447 1,014,326 106,621 63,378 1,529,851

Depreciation for year 46,566 1,952 141,830 9,957 - 200,305

Impairment loss 76,619 - - - - 76,619

Disposals (3,192) - (86,892) - - (90,084)

At 31.3.2013 and 1.4.2013 437,072 30,399 1,069,264 116,578 63,378 1,716,691

Depreciation for year 45,977 1,474 103,664 10,512 - 161,627

Disposals (12,086) - (55,636) (19,630) - (87,352)

At 31.3.2014 470,963 31,873 1,117,292 107,460 63,378 1,790,966

Net Carrying Amount

At 31.3.2014 47,367 1,500 184,180 58,846 2 291,895

At 31.3.2013 73,328 2,974 287,844 69,412 2 433,560

6. Staff Costs

7. Plant and Equipment

2014 2013SGD SGD

Contributions to defined contribution plan (“CPF”) 219,833 190,687

Salaries, bonuses and allowances 1,850,451 1,689,856

Staff welfare 49,566 40,543

2,119,850 1,921,086



8. Trade and Other Receivables

9. Other Assets

10. Cash and Cash Equivalents

11. Fixed Deposit

2014 2013SGD SGD

Trade receivables 1,748 -

Interest receivable on fixed deposit 32,471 17,651

Other receivables 2,177 1,470

36,396 19,121

2014 2013SGD SGD

Deposits paid 23,253 20,043

Prepayments 156,996 154,937

180,249 174,980

2014 2013SGD SGD

Cash and bank 4,080,181 3,936,303

Fixed deposits - current 3,466,758 2,515,168

7,546,939 6,451,471

2014 2013SGD SGD

Fixed deposits 3,878,996 3,515,168

Within one year (3,466,758) (2,515,168)

Later than one year 412,238 1,000,000

Trade receivables are non-interest bearing and are generally settled on 30 days' terms.

Fixed deposits bear interest at 0.1% to 1.3% (2013: 0.1% to 1.3%) and for a tenure of 1 to 20 months (2013: 1 to 15 months) from the end of the reporting year.



12. Building Fund This represents fund designated for the development of the charity’s future

premise.

13. Chen Su Lan- Micro Finance Assistance Scheme This represents an interest-free micro finance scheme for members to start

small scale business.

14. Teo Poh Lian Bursary/Scholarship Fund This represents fund designated to award bursary/scholarships to enable

members to pursue educational courses.

15. HWA- Rotary Skills Assistance Fund This represents fund designated for the sponsorship of vocational and skills

training.

16. HWA- Infineon Inspirational Fund This represents fund designated to establish “IFX Inspiration Award” to

members.

17. PCS Program Reserve 2014 2013 SGD SGD Opening balance (340,132) (291,810) Deficit (44,063) (48,322) Closing balance (384,195) (340,132)

This represents funding from NCSS for the personal care services.

18. Trade and Other Payables 2014 2013 SGD SGD Trade payables 211,719 172,200 Others 4,405 75 216,124 172,275

Trade payables are non-interest bearing and are generally settled on 30 days’ terms.



19. Other Liabilities 2014 2013 SGD SGD Deposits received for rental of wheel chair 29,500 32,240 Advance donation received 165,000 158,625 194,500 190,865

20. Advance Subsidy Received This represents temporary occupation licence received from Singapore Land

Authority.

21. Operating Lease Commitments At the end of the reporting year, the total of future minimum lease payments

under noncancellable operating leases are as follows: 2014 2013 SGD SGD Rental of premise Not later than one year 146,569 42,617 Later than one year but not later than three years 256,495 28,411 403,064 71,028 Operating lease payments are for rentals payable for office premise. The lease

rental terms are negotiated for an average term of two years and rentals are not subject to an escalation clause.

22. Income Tax The society is a registered charity under the Charities Act 1982 and is exempted

from income tax under Section 13U of the Income Tax Act.

23. Related Party Transaction The top key employee is within the annual salary range of SGD 100,000 - SGD

150,000 and the next two key employees are within the salary range of SGD 50,000 - SGD 100,000 each.

24. Board Members Remuneration Charity has disclosed that board members do not receive any remuneration

except for reimbursement for out-of-pocket expenses.



25. Reserve Policy 2014 2013 SGD SGD Unrestricted Funds (Reserves) 5,316,077 4,897,619

Ratio of reserves to annual operating expenditure 1.32 1.28 The reserves that we have set aside to provide financial stability and the

means for the development of our principal activity. We intend to maintain our reserves at a level which is at least equivalent to 5 times of the annual operating expenditure. The Executive Director reviews on a half-yearly basis the amount of reserves that are required to ensure that they are adequate to fulfill our continuing obligations.

26. Financial Risk Management Objective and Policies The main risks from the Charity’s financial instruments are liquidity risk, credit

risk and cash flow and fair value of interest rate risk. The policies for managing each of these risks are summarised below:

Liquidity risk Liquidity or funding risk is the risk that an enterprise will encounter difficulty

in raising funds to meet commitments associated with financial instruments. Liquidity risk may result from an inability to sell financial assets quickly at close to its fair value.

The Charity maintains sufficient level of cash and cash equivalents to finance the Charity’s operation and mitigate the effects of fluctuation in cash flows.

Analysis of Financial Instruments by Remaining Contractual Maturities The table below summarises the maturity profile of the Charity’s assets

and liabilities at the at the end of the reporting year based on contractual undiscounted payments.

2014 2013

1 yearor less

1 to5 years

Totalcontractualcash flow

1 yearor less

1 to5 years



Financial assets

Trade and other receivables

36,396 - 36,396 19,121 - 19,121

Other assets 23,253 - 23,253 20,043 - 20,043

Fixed deposit 3,466,758 412,238 3,878,996 2,515,168 1,000,000 3,515,168

Cash in hand and at bank

4,080,181 - 4,080,181 3,936,303 - 3,936,303

7,606,588 412,238 8,018,826 6,490,635 1,000,000 7,490,635



2014 2013

1 yearor less

1 to5 years


1 yearor less

1 to5 years



Financial assets

Trade and other receivables

216,124 - 216,124 172,275 - 172,275

Other liabilities 29,500 29,500 32,240 32,240

245,624 245,624 204,515 204,515

Total net undiscountedfinancial assets

7,360,964 412,238 7,773,202 6,286,120 1,000,000 7,286,120

Credit risk Credit risk the risk that one party to a financial instrument will fail to discharge

an obligation and cause the Charity to incur a financial loss.

The carrying amounts of cash at banks and fixed deposits and other receivables represent the Charity’s maximum exposure to credit risk. Cash at banks and fixed deposits that are neither past due nor impaired are mainly deposits with banks which have high credit-ratings as determined by international credit-rating agencies.

No other financial assets carry a significant exposure to credit risk.

Cash flow and fair value interest rate risk Cash flow interest rate risk is the risk that future cash flows of a financial

instrument will fluctuate because of changes in market interest rates. Fair value interest rate risk is the risk that the value of a financial instrument will fluctuate due to changes in market interest rates.

The Charity’s exposure to changes in interest rates relates primarily to the Charity’s fixed deposits with financial institution at variable rates. Information relating to the Charity’s interest rate exposure is also disclosed in Note 11. Variation in short-term interest rate is not expected to have a material impact on the results of the Charity.

The sensitivity analysis below has been determined based on the exposure to interest rates for fixed deposits placed with financial institution at the financial position date. A 0.5% increase or decrease is used when reporting interest rate risk internally and represents Management Committee’s assessment of the reasonably possible change in interest rates.

If interest rates had been 0.5% higher/lower with all variables held constant, the impact on the Charity’s profit or loss is not material.



27. Classification of Financial Assets and Liabilities The following table summarises the carrying amount of financial assets and

liabilities recorded at the end of the reporting year by FRS 39. 2014 2013 SGD SGD Loans and receivables 8,018,826 7,490,635 Financial liabilities at amortised cost 245,624 204,515

28. Fair Value of Financial Assets and Financial Liabilities The carrying amounts of cash and cash equivalents, trade and other current

receivables and payables, other liabilities and amounts payable approximate their respective fair values due to the relatively short- term maturity of these financial instruments.

29. New accounting standards and FRSs interpretations At the date of authorisation of these financial statements, the following FRS

that is relevant to the charity was issued but not effective:

The Charity expects that the adoption of the other standards and interpretations above will have no material impact on the financial statements in the period of initial application.

30 Authorisation of Financial Statements for Issue These financial statements were authorised for issue by Committee on the

date shown on Statement by Committee of Management.

Reference Description Effective forannual periods

beginningon or after

FRS 19Amendments to FRS 19: Defined Benefit Plans – EmployeeContributions

1 July 2014


Handicaps Welfare Association16 Whampoa Drive, Singapore 327725

www.hwa.org.sg

T: 6254 3006 | F: 6253 7375E: [email protected] 2013-2014

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