2021-03-31-accounts - Mencap Liverpool

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

4-12	Trustees' Annual Report
13	Independent Examiner's Report
14	Statement of Financial Activities
15-16	Balance Sheet
17-40	Notes to the Financial Statements

				Unrestricted	Restricted	Total	Total
			Note	Fundsf	Fundsf	2021f	2020f
income and endowments		from:
Donations and legacies				29,681		29,681	10,061
Charitable activities				53,804	244,625	298,429	243,816
Other trading activities				11,278		11,278	12,947
Investments				623		623	1,479
Other				19,793		19,793
Total income				115,179	244,625	359,804	268,303
Expenditure on:
Raising funds				26,384		26,384	11,187
Charitable activities				38,521	292,184	330,705	261,678
Total expenditure				64,905	292,184	357,089	272,865
Net gains/(losses)	on investments			1,293		1,293	(10,866)
Net income/(expenditure)				51,567	(47,559)	4,008	(15,428)
Other recognised	gains:
Net movement in	funds			51,567	(47,559)	4,008	(15,428)
Reconciliation of	funds:
Funds b/fwd				256,245	56,264	312,509	327,937
Funds c/fwd				307,813	8,705	316,518	312,509

					Note	2021		2020
						2
Fixed Assets
Tangible assets					13		246,606	252,600
Investments					14		24,570	23,277
							271,176	275,877
Current Assets
Debtors					15	28,809		37,874
Cash at bank and	in	hand			16	122,276		8,863
						151,085		46,737
Creditors: Amounts			falling	due within one
year					17	64,008		10,105
Net Current Assets							87,077	36,632
Total Assets Less Current				Liabilities			358,253	312,509
Creditors: Amounts		falling due		after more than
one year					18		(41,735)
Total Net Assets							316,518	312,509
Funds ofthe	charity
Designated Funds							351,637	345,539
General Fund							(43,824)	(89,294)
Total Unrestricted	Funds				22		307,813	256,245
Restricted Funds					23		8,705	56,264
Total Funds							316,518	312,509

2.	Donations	Donations	and Legacies	and Legacies
							2021	2020
							8	6
	Donations						9,815	2,835
	General Grants						9,790	5,800
	Legacies	and	in memoriam				10,076	1,426
							29,681	10,061
3.	Charitable		Activity	Income
							2021	2020
							8
	Restricted	Grants					269,431	235856
	Sales within		charitable	activities			28,998	7,875
	Thursday	Club/Subscription						85
							298,429	243816
	Income from		charitable	activities	has been applied to the following	activities:
							2021	2020
							8
	Activities	for	people with learning		disabilities		298,429	243,816
							298,429	243816

4.	Other trading	Other trading
			2021	2020
			E
	Fundra ising		11,278	12,947
			11,278	12,947
5.	Investment	Income
			2021	2020
			6
	Income from	listed investments	617	1,476
	Interest Receivable		6	3
			623	1,479

Other Income
			2021	2020
Covid Job Retention	Scheme		9,793
Covid grant from Liverpool		City Council	10,000
			19,793

Expenditu	re on Raising Funds
		2021	2020
		8
Fundraising	costs	751	904
Staff costs		25,633	10,283
		26,384	11,187

					Activities
					Undertaken	Support	Total	Total
					Directly	Costs	2021	2020
					8		8
Activities	for	people	with	learning
disabilities					230,987	99,718	330,705	261,678
					230,987	99,718	330,705	261,678

Staff Costs
	2021	2020
Wages and Salaries Social Security costs Pension costs	242,595 17,183 5,372	179,456 11,802 3,714
	265,150	194,972

Raising funds
Charitable activities

2021	2020
Number	Number
10

Tangible Fixed Assets
	Freehold
	Land &	Fixtures &
	Buildings 6	Equipment E	Total f
Cost IValuation
At 1 April 2020	250,000	37,708	287,708
At 31 March 2021	250,000	37,708	287,708
Depreciation
At 1 April 2020	3,000	32,625	35,625
For the year	1,500	3,977	5,477
At31 March 2021	4,500	36,602	41,102
Net Book Amounts
At 31 March 2021	245,500	1,106	246,606
At 31 March 2020	247,000	5,083	252,083

Market value as at 1 April 2020	23,277
Net unrealised	1,293
Market value as at 31 March 2021	24,570

			2021		2020
		No. of	Market	No. of	Market
		Units	Value	Units	Ve/ue
Unit	trusts	14,463	24,570	14,463	23,277
		14,463	24,570	14,463	23,277

		2021	2020
Amounts	falling due within one year
Trade debtors		28,809	37,B74
		28,809	37,B74

16.	Cash at bank and	Cash at bank and	in	hand
						2021	2020
	Cash	at bank				122,263	8,850
	Cash	in hand				13	13
						122,276	8,863
17.	Creditors: Amounts			falling due within one	year
						2021 8	2020f
	Bank	loans				6,421
	Trade	creditors				5,629	8,340
	Other	creditors				1,798	1,215
	Accruals and deferred		income			50,160	550
						64,008	10,105
18.	Creditors: Amounts			falling due after one year
						2021	2020
	Bank	loans and overdrafts				41,735
						41,735
	Amounts payable after		more than 5years and included		above are:
	Bank	loans				3,211
						3,211

19.	Loans and Overdrafts
		2021	2020
	The aggregate amount of loans was as follows:
	a) Falling due within one year or on demand
	Unsecured loans	6,421
	b) Falling due after more than one year
	Unsecured loans repayable:-
	Secured loans repayable:-
	between one and two years	9,631
	between two and five years	28,893
	after five years	3,211
		48,155	48,155
20.	Deferred Income
		2021	2020
	Income deferred in year	49,360
	Deferred income as at 31 March 2021	(49,360)

		2021	2020
Property:
- within	1year	19,576	19,576
- within	2-5 years	61,991	78,304
-after 5	years		3,263
		81,567	101,143

		Balance					Balance
		brought forward			Transfers between	Gains 8	carried forward
		20tg	Income	Expenditure	funds	lossess	2020
					Z		E
General Fund		156936	32,447	(49,677)	(218134)	(10,866)	(89,294)
Designated	Funds
Rent liability Investments		93,262 34143			(18000) (10866)		75262 23277
Freehold property					247,000		247,000
Total Funds	(previ ous
year)		284,341	32,447	(49,677)		(10,866)	256245
		Balance					Balance
		brought			Transfers		carried
		forward			between	Gains &	forward
		2020	Income	Expenditure	funds	lossess	2021
			g	8	8	8	E
General Fund		(89,294)	115,178	(64,904)	(6,098)	1,293	(43,825)
Designated	Funds
Rent liability		75,262			6,305		81,567
Investments		23,277			1,293		24,570
Freehold property		247,000			(1,500)		245,500
Total Funds	(current
year)		256,245	115,178	(64,904)		1,293	307,812

Restricted Funds
					Balance			Balance
					brought			carried
					forward			forward
					2019	Income	Expenditure	2020
							E
Baily Thomas Charitable	Fund				6;668	10000	(11,668)	5000
Big Lottery Fund —Help Through			Crisis		20460	103,67/	(101,507)	22,630
Cabinet Offrce - Local Sustainability				Fund	467			467
Charles Brotherton Trust					117			117
JDM Charitable Trust					1,100			1,100
John Gilpin Trust Medicash Charitable Trust					1,333 5104			1,333 5104
Pilkington Charities Fund					2,000			2,000
Royal Mencap Society SocialInvestment Business Other restricted funds		—Impact			1,150 5197	122,179	(1,009) (109,004)	1,150 4188 13175
Total Funds (previous year)					43596	235856	(223,188)	56,264
Other Funds
Building Connections						45347	i40,382)	4,965
Directions ESF						30661	(30,661)
ESFTravel ForLife						12000	(5490)	6,510
Steve Morgan Foundation	-	Transformation				24439	(24439)
Vegan Society						200		200
Royal Mencap Society						1,500		1,500
Liverpool City Council - Intermediate				Labour Market		8032	(8,032)
Total other funds (previous		year)				122,179	(109,004)	13,175

Restricted Funds (cont.)	Restricted Funds (cont.)	Balance			Balance
		brought			carried
		forward			forward
		2020f	Income f	Expenditure	2021f
Baily Thomas Charitable Fund Big Lottery Fund - Help Through Crisis Cabinet Office - Local Sustainability Fund		5,000 22,630 467	81,819	(5,000) (104,449) (467)
Charles Brotherton Trust		117	200	(317)
IDM Charitable Trust		1,100		(1,100)
Iohn Gilpin Trust Medicash Charitable Trust		1,333 5,104		(1,333) (5,104)
Pilkington Charities Fund Royal Mencap Society Social Investment Business Other restricted funds	- Impact	2,000 1,150 4,188 13,175	162,606	(2,000) (1,150) (4,188) (167,076)	8,705
Total Funds (current year)		56,264	244,625	(292,184)	8,705
Other Funds
Building Connections Directions ESF		4,965	34,521 13,424	(38,751) (13,424)	735
ESFTravel For Life		6,510	8,000	(14,510)
ESFConnect			5,000	(5,000)
Steve Morgan Foundation Vegan Society Royal Mencap Society Clothworkers Foundation	-Transformation	200 1,500	20,167 7,970 4,015	(20,167) (200) (1,500) (4,015)	7,970
Covid 19 Response Mencap - A Healthier Me Mencap - Let's Get Digital CAF Covid Fund			45,342 3,500 7,353 9,314	(45,342) (3,500) (7,353) (9,314)
Liverpool CCG			4,000	(4,000)
Total other funds (current	year)	13,175	162,606	(167,076)	8,705

Analysis of Net Assets
Previous year ended 31 March 2020	Unrestricted	Designated	Restricted	Total
	Funds	Funds	Funds	Fundsf
Fixed Assets Investments Current Assets	252,600 13,750		9527 46,737	252,600 23,277 46;737
Current Liabilities	(10105)			(10,105)
	256,245		56,264	312,509
Current year ended 31 March 2021	Unrestricted	Designated	Restricted	Totals
	Fundsf	Funds	Fundsf	Fundsf
Fixed Assets	1,106	245,500		246,606
Investments		24,570		24,570
Current Assets	60,813	81,567	8,705	151,085
Current Liabilities	(64,008)			(64,008)
Long Term Liabilities	(41,735)			(41,735)
	(43,824)	351,637	8,705	316,518

		Unrestricted	Restricted	Total
		Fund 6	Fund 6	Fundsf
Income
Donations and legacies		10,061		10,061
Comparative	activities	7,960	235,856	243,816
Other Trading	Activities	12,947		12,947
Investments		1,479		1,479
Total income		32,447	235,856	268,303
Expenditure	on
Raising funds		11,187		11,187
Charitable activities		38,490	223,188	261,678
		49,677	223,188	272,865
Net gains on	investments	10,866		10,866
Net (expenditure)/income		(28,096)	12,668	(15,428)
Other Recognised gains:
Net movement in funds		(28,096)	12,668	(15,428)