Mencap Liverpool Charity No. 1004262 Company No. 02146838 Trustees. Report and Unaudlted Accounts 31 March 2023 Mencap Liverpool Contents Pages 3to17 Trustees, Annual Report Independent Examine¢s Report Statement of Financial Activrties 18 19 Balance Sheet 20to21 Note5 to the Accounts 22to45 Page I Mencap Liverpool The Chority Chalrfs Report Lost yeor when I wrote the introduction to the Annuol Report we had just come out pf g second very tough yeor. The last 12 months hcs been onother challenging 12 months but for many different reosons. It hos also produced the very best ofour team and members. This Trustee report will go into some of these ochievements In more detail. This is also my opportunity to thank the Chief Executive Officer who stood down this yeor oftÉr an arnazing 14 years with Mencop Liverpool & Sefton. Sarah leaves behind a terrific legacy ond has supported the Trustees in their search for her successor. I would olso like to t¢ke the opportunity to thank the staff teom, our members, ond the rest of the Board of Trustees for on oma2ing 12 rnonths. I look forwofd to o fontQ5tic 2023-24 when we can achieve even more. Ms Corolyn McConn•lL Cholr of Trust••s Objectl¥es and Actlvlties Mencop Liverpool & Serton is a locol learning disability charity. We are o group of members, volunteers, poid statf, trustees, and supporters. Together, we create spoces where everyone is volued equally, listened to, nnd included in everydoy life. Our Strotegic Objectives are.. Prevent SDcioI isolation ond exclusion of people who have a learning dlsobility. Progression - help our members to moke real. tongible pro9ress towards their goals. Plotform - provide o plotform for members to demonstrote their skills and moke themselves heord, to make o difference to the world oiound them. Our octlvities in eoch of these oreos ore: Outreach Su ort We get o referrol form or member applicotion. We arrange gn initiol vi51t to meet you and make sure we're the right organisation to help. We then hove an Action Plon meeting to decide whot thingsyou wont to work on and how we con help you. We work with you until you're reody to move on to the next stage lor you might decide to work with o different Drgani5ation- that's okay tool ression su We run a range of social groups and physicol activities- you can turn up to these whenever you wont. We hove workshops on different 5ubject5. like rnoney, getting a job. relotionships - we normolly have about 8 places and you need to commit to coming every week. Our progression activities help you to make friends and learn new thlngs Buildin latform We will help you find opportunities to make o difference and reoch your potentiol. This might be with us, or with other organisations. You con be voted onto our member steering group and moke decisions about how the orgonisotion is run. We will train you to lead sessions ond deliver training to others Iwhich you con be poid for) We will help you find a job or volunteering opportunities. Page 3 Mencap Livetpool Public Bènefit The tiustees hove considered the Chority Commi55ion'5 guidance on public benefit when reviewing the charit￿5 aims and objectives ond planning future octivities. We provide most of our services complÈtÈly free of chorge or for a nominol contribution. irrespectlve of our beneficiary's ability to pay. Our only criterio ore that beneficiaries have to. l. Live in Liverpool or Sefton and a. Have o learning disability Iwhich does not have to be formolly diagnosed) or b. Be a family mernber of someone with a leoming disability- or hove unpaid caring responsibilities for someone with a learning dlsoblllty- The reolity is thot very few, if ony* of our beneficiaries with o learning disability could afford to poy and thot 15 why they ore reliont on our service5. Referrals to Mencap Liverpool & Sefton continue to come primorily from Mersey Core NHS Foundation TrusL Job Centres ond Adult Sociol Services. Other sources Include self-referrols ond other voluntory sector orgonlsatlons, Most referrals ore from orgonisotions with whom we olready have o strong relotionship. Due to funding issues our Outreach provision became fractured ond under-resourced. Through the Directions Programme we were able to employ a dedicated resource and we now hove on Outreach Monoger and Outreoch Co-ordlnotor. Ach1•￿MentS and Perfarmonee How we measure impact: We measure our impact by looking Qt seven brood outcome areas across the three phoses of our work, Prevention. Progression ond Platform {os described in the previou5 section) We benchmark individuals when we start working wlth them ond then each quarter all membeTS ore reviewed, through staff observation. In quarter 2 IOctober}, we slt down with each member to check our ndÈrstanding. review their progress, recognise achievements, and set goals for the year ohead. Our seven outcome oreas are: l. Physical Health & Mental Wellbeing 2. Quality of Life 3. Making o Positive Contribution 4. Freedom from Discriminotion ond Harassment Economic Wellbeing 6. Choice & Control 7. Personol Dignity For exomple, re Quality of Life, o member in the prevention phose moy have frlends or sociol opportunities to speok of. In the progréssion phosÈ WÉ would SÈÈ them estoblishin9 friendships Wlth o number of people and attending a range of groups ond sociol event5. This year. we've continued to see members at the platform stage orgonising their own groups and event5 for their peers, with minimal input lif any) from staff or volunteer& This includes the Tuesdoy socials group where the rnembers hove arranged their own doys out. Our members have olso been ablè to réhearse and perform with the University of Liverpool Donce Society at their Spring Showcase. Mencap Live￿001 Developments ot the Cottoge There hove been some exiting developments at the cottage ond the coffee shop hos grown from strength to strength. We reolly wont to moke this o true community cottoge and we were excited to receive money from the Notionol Lottery to give this added focu5, With o new Centre Manager and a renewed focus on the cottoge and its garden we expect to see the spoce being used by members ond the wider community. We want to expond our horizons in 2023124 for thè tottagè ond as far os possible, we want to open our building to the whole community. Not only will this help diversify our income. it 0150 improves the visibility of people with a learning disability, builds community cohesion and provides more troining ond employment opportunities for our members. For 2022123 we have secured funding to make impiovement to the décor and to ensure the space is occessible to o wide ronge of visitor5. Our Volunteer c￿ordInatOr has reached out to mony businesses ond orgcnisotions tg contribute both in kind ond in funding t0 5UPPQrt thi5 improvement. I look forword to our next annual report when we can showcase those improvements and the involvement of Members, frustees, Volunteers and our staff in working together to ochieve fantostic results. Dirertion5 Progromme The Dirertions progromme is a big DWP- European Social Fund initiotive to to¢kle barriers in the lobour market for excluded groups. Adults with a leaming disability have one of the lowest employrnent rates Itypically less than 6% in paid employment). Delivery started in October 2019, but wos severely impocted by COVID. The stoff teom drove the Prograrnme and mode èveryeffort to involve os mony members os they could. Unfortunotely there was a huge amount of paperwork that went with the Progromme ond there was limited success. We hove monaged to continue with a paid role for one of the members, and members hove continued to undertake vorious courses. We've olso continuÈd to deliver sessions for our portners Easy Read Online. Our Experts by Experience have continued to troin medic Students, ond the members who've porticipoted in our Diabetes workshops then went on to train other social core organisot5ons. Thursdoy Club and 70yeorsof Mencap In Cmsby In 2023124 it is the 60th Birthday party of Thursday night club. Jo Bruce hos plonned to make this a really special evening and will be ensuring that people will be going oway from the night with mementos and souvenirs including a celebratory mug. We will olso be honouring one of the long stonding volunteers Don Jackson who sadly possed away and his family will be invited to attend the evening. Our Volunt••rs In 2022 we were partiolly successful in an opplication to the Burbo Bonk Extension Community Fund for funding to continue the support for our volunteering programme. We appointed Marionne Monson who started In August 2022 and Is worklng 3 dayslweek. Our existing volunteers hove continued to provide the chority with excellent support. Long-stonding volunteer Tony, contlnued to encouroge the walkin9 group for members which meets roin or shine. Our garden crew have continued to moke mony greot improvements ond kept the cottage gardens looking smart. In 2023-23 we had a small pot of funding to open up the Gorden volunteering role5 to new volunteers, in order to improve the health of older men, and tockle obeslty. We further secured funding in 2023-24 os we sow the benefits for people's well-being. This therne wos 0150 extended Into the cottage through the colour and cuppa initiative. Flnanclol Review Page 5 Mencap Live4)001 Total income for the year was £214.99512022: £388.6081 of which £148.548 (related to funding for projett5 upon which restrictions ore ploced. Total expenditure for the year wos £253,17512022: £288,143} resulting in o deficit of £39,34912022.' surplus of £109,534). At year end 31st March 2022 the choritoble compangs totol assets Stood at £386,70412022; £426,053) of which £21,54812021- £8.7051 represent restricted funds. This figure includes the chorlty's premises Mencop Cottage, volued in 2018 ot £250,000. Inv•stm•nts The wor in Ukroine has continuÈd to hovè o signifitont impact on the finonciol markets worldwide ond this has, once agoin, affected the value of our investments. Golng Concern In August 2020, the charlty successfully opplied for o Bounce Back Loan of £48,155 os part of the government's support packages for small businesses (note 19). IThe amount related to poyments due to the charity from funders but not yet received) This carries a vèry low rote of interest ond so thè trustèes have decided to repoy this over the full term. This significantly help5 our ongoing cash-flow management. Repoyment arrangements ore flexible and can be chonged or paused. The Directions Progromrne. which wa5 oiiginally ending in October 2022 wos extended untll December 2023. In Morch 2023, the chority wos notified of our successful application to the Nationol Lottery Community Fund: Reaching Communities Programme for £344,579 over a five-year period from April 2023. Thls 5$ 0 huge boost to the charity and help5 secure our future. Given the obove factors, the trustees are confident thot the chority ￿rnaIns o going concern. Reserves Policy It is our policy is to hold an omount equivolent to 3-6 months running costs as an operoting reseNe to meet the following requirements". For: WORKING CAPITAL- we oim to hold up to 2 months running costs. This would Ènoble the charity to take on o controct worth up to o third of our totol business ond be paid up to 6 months in orreors Wlthout odversely Smpacting our core activltles. b. CONTINUITY- we aim to hold 3 months running costs- this would enable us to lose 50% of our funding, with no worning and still have 6 months to reploce it. . PARTICULAR RISKSIPROJECT- up to l rnonth. This is a small but crucial amount, ollowing the charity to react to o porticular areo of need or test OLrt o new project before we hove been oble to secure funding to cover the costs. This requlrement is seporote to working capital since in this instance, the initial outlay would not be replaced by secured Incoming funds. Having reviewed the charity's current position considering the globol pondemic, the tru5tee5 consider the obove poliry to be appropriate for 2023-24. Risk management The trustees continue to review the risks to which the charity is exposed to ensure we hove sufficient policies ond prtstÈdures in ploce to remove, rÈduce ond monoge kèy risks. Mencap Liverpool Key risks continue to be.. Maintenance of a steady income stream Acces5 to funding thot oli9ri with our strategy ond objectives. Loss of experienced staff DIsTepoir of the buildin9 ond cost of its mointenonce and improvement Lack of new referrals Dlsengagement of Llverpool members PLAN5 FOR FUTURE PERIODS As in previou5 years. our focus will continue to be on working with those people who do not receive 5UPPOrt from elsewhere, espetiolly those who hove no poid SUPPDrt. nor any support ftom family members. For this group, we provide an essential safety net to stop people falling throu9h the gops. This group, almost by definition ore hard to reoch ond by the time we receive a ieferral, the individual moy require o considerable input to prevent crisis ond reoch o position where progression is achievable. We will continue to opply resource5 to reaching the'hardest to reoch,. We will also be working to tockle the couses of socitsl isolation and mental ill health omongst people with a learning disability. Ensuring that our Outreach service is odequotely resourced is now a main priority for the trustees for 2023- 24. Our buildlng (Mencap Cottagel needs major refurblshment to serve the need5 of the charity now and In the future. We have no lift ond so half the building is inaccessible to mony members, the toilets need updating - especiolly for people with oc¢Èss rbeeds. Now we know thot our coffee shop works, we olso wont to make some improvements to oui facilities, so the spoce con work better for member5 ond customers. We will prioritise capitol funding as soon os we hove the revenue fundlng secured for our operotions in 2023-24. As wèll as irnproving the accessibility. this will help us to generote more income from the building and reduce the running costs through improving our energy efficlency. We are constantly looking to improve and chonge the woy we work so thot we continue to moke the blggest difference. We oim to strike o balance that provides structure and consistency within set periods, so that we con be flexiblÈ in our approach ttnd respond to new challenges and opportunities. REFERENCE AND ADMINISTRATIVE DETAILS Chority number Company number 1004262 0214 6838 Registered Office 6-8 Mariners Road, Crosby. L23 6SX Our advisors Independent Examiner Bunkers Anthony Deegan MAAT MICB PM.Dip Bonk of Scotland, Gordon St. Glasgow, Gl 3RS Directors & Trustee5 The directors of the charitable company Ithe charity) are its trustees for the purposes of charity law. The trustees and officers servlng during the yeor were 0$ follows: Trustees Ms C Mcconnell Mr S Mohon Choir of Trvstees Vlce Choir Pagc 7 Mencap Liverpool Mr P Corfield Dr E Greenhill Ms M Cobrera Miss V Aikoterino Mr M Smith Treasurer Company SKr¢tary Soroh Jones STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Mencap Liverpool is a compony limited by guarantee. governed by its Memorondum ond Articles of Associotion dated 20th March 2019. It is registered with the Chority Commission. Trustees, who are endorsed by the wider membership of beneficiaries serve as Compony Act members. They each ogree to contribute £1 in the event of the charity winding up. Mencap Members, Voice Steering Group Our Member Steering Group Mencap Members Voice IMMVI has been moved to a monthly meeting in order to give it more focus ond purpose. These are blended meetings and thi5 allows some of the members to ottend meetings remotely. Over the post yeor, there hus been more dialogue between the staff team and MMV, with the group now on estoblished part of our decision-moking structures. The Chair and Vice Chair ore elected by other members. In 2022 Amando Hesketh was elected Chair. Trustees The trustees, who are also diiectors for the purposes of choritoble low, ond who served during the year can be found on pg111. At the chority's AGM on 15th December 2022, Carolyn Mcconnell was re-elected as Chair. Phil Corfield and Steve Mahon were re-elected os Treosurer ond Vice-choir, respectively. We hove finolly been oble to hold some foce-to-face meetings this year, although most of the board still attend meetings remotely. Recruitment, Induction and Training of Trustees The Board of Trustees aims to maintoin a membership of between seven and nine members, rèpresenting o wide ronge of backgrounds. skllls. ond relevont experiences. In porticulor we aim to ensure that at least two trustees hove a personal experience of learning disabllity. A smoll bio of the chority's current trustees is maintained on the following webpoge: htt :Ilwww.menco Ilver ool.or .uklabout-uslmeet-the-teamlour-tru The board regularly review its membership in light of the changing needs of the chority ond will then approach or odvertisè for potentiol trustees who may meet the gaps identified. Following a conver5Qtion with the Chalr ond Chief Executive, a potentlol trustee is invited to attend o mlnirnum of three board meetings before o decision is made whether to co-opt them to the board. In order to make a fvlly informed dÈcision, potential trustees receive key financial and strategic informotion obout the chority as well 0$ general information about becoming o trustee (such os the Chority Commission guldonce CC31. They olso ore Mencap Liveryool invited to member activities to meet members ond stoff. Co-opted trustees stond for election ct the following AGM. All trustees ore encouroged to ottend appropriate external training events where these will facilitote the undertoking of their role. We will be octively seeking new Trustees in 2023-24 os the Choir is stepping down from her role os o Trustee on 30th November 2023. Key monagement personnel and Staff pay. The Boord of Trustees ore directors of the Ilmited compony. All trustees give of their time freely ond no director received remuneration in the year. Detoils of trustees. expenses and reloted porty tron5QCtion5 Qre disclosed in note 9 to the octounts. Trustees must moke sure that the chority is carrying out the purposes for which it is set up. ond no other purpose. This means they should,. ensure they understand the chorlty's purposes os set out in Its governing document. plon whot the chority will do ond ochieve. be oble to explain how oll of the chority's octivities are intended to further or support its purposes. understand how the charity benefits the public by corrying out its purposes. The Chief Executive oversees directing and controlling, running, ond operating the Charity on o day-to-day basis. The pay of all staff 15 reviewed annuclly and wheTe the charity con afford to do 50, a COSt-of-living increase is normally owarded in line with RPI. Cost of limng is built into bids ond we will review stoff poy in linè with projects in 2023124. Salory levels are also reviewed before any new post is advertised. The trustees aim to benchmark ogoinst pay levels in charities of o similar size, doing comparable role5. The trustees hove committed to paying the rÈol Living Woge since 2013-14 ond in Jonuory 2019. we become on occredited Reol Living Wage Ernployer. We continue to mointoin this accreditation. Related partlès. None of our trustees recelve remunerotlon or other benefit from their work with the chority. Any connection between a trustee and ony related party must be dlsclosed to the full bocrd of trustees. In 2022-23 no new related party tronsactions were reported. Small Company Provisions This report has been prepared in occordonce with Special provisions reloting to small componies within Port 15 of the Componies Act 2006. ..Coroiyn McConnell...-..-.. Carolyn Meconnell Chair of Tiustees Doted.......27.11.23.................................... Page 9 Mencap Live￿001 Independent Examiners Report Independent Emamlner's Report t¢ the trustees of Mencap Liveryyool I report to the charity trustees on my exarnination of the financial statements of Mencap Liverpool for the year ended 31 March 2023 which comprise the statement of Financial Activities, the Summary Income and Expenditure Account, Ihe Balance Sheet and the related notes. Responsibllhies and basis of report As the trustees of the charity land also its directors for the purposes of company lawl you are responsible for the preparation of the financial statements in accordance wlth the requlrements of the Companies Act 2￿6 I'the 2￿6 Ad. Having satisfied myself that the financial statements of the tharty are not required to be audited under Part 16 of the 2CQ6 Act and are e1￿ible for independent examinatlon, I report In respect of my examination of your charity's financial Statements as carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In Carrying out my examination I have followed the D¢reciions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examiner'5 statement I have completed my examination. I can conflrm that no materSal matters have come to my attention in connectlon wlth the examlnatlon glvlng me cause to believe that: accounting ￿COrdS were not kept in accordance with section 386 of thè 2C#J6 Act - or the financial statements do not accord with those records,. or the financial statement5 do not comply with the accounting requirements under section 396 of the 2006 Art other than any requi￿rnent that the financial statements give a 'true and fair, view which is not a matter consldered as part of an Independent examination,. or • the financial statements have not been prepared in occordance with the Charities SORP IFRS 1021- I have no concems and have come across no other matters in connection wf(h the examlnatlon to which attention should be drawn in this report in order to enable a proper understandin8 of the financial statements to be reached. Anthony Deegan MAAT MICB Pm.Dlp Sefton Council for Volvnlary Service Burlington House Cr05by Road North Waterloo Llverpool L22 OLG 17 November2023 Page 2 Mencap Llverpool statement of Finandal Artlvitles for the year ended 31 March 2023 Unrestricted funds 2023 Restricted funds Total funds Total funds 2023 2023 2022 Income and endowments from: Donatlons and legacles Charitable aclivities Other trading activities Investments 151,808 214,528 21.580 692 54,164 10,884 1.399 148,548 202.712 10,884 1,399 Total 66,447 148,548 214,995 388,608 Expendlture on: Raising funds Charltable actlvltles 180 17,135 271,1)08 121,795 131,2 252,995 Total 121,975 I31,2C￿l 253,175 288,143 Net Ilossesl/gains on Investments 11,1691 1,1691 9,069 Net lexpenditurel/in¢ome Transfers between funds 156,6971 17,348 139,3491 109,534 Net lexpendlturel/income before other 8alns111055esl 156,6971 17,348 139,3491 109.534 Other Balns and195ses Net movement In funds 156,6971 17,348 139,3491 109,534 Reconciliation of funds: Total funds brought forward 421,853 4,2(K) 426,053 316,519 Total funds carrled f¢rward 365,156 21.548 386,704 426,053 Page 3 Philip Corfield Philip Corfield (Dec 20, 2023 10:50 GMT) Mencap Llverpool Notes to the A¢counts for the yeai ended 31 Marth 2023 l Accounting pollcles Basis of preparation The financial statements have been prepared in accordance with the charity's governing document, Ihe Companies Act 2CQ6, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" I'FRS 102.1 and the Charrties SORP 'Accounting and Reporting by Charities- Statement of Recommended Practice applicable to char￿leS preparlng thelr accounts In accordance with the Financial Reporting Standard applkable in the UK and Republlc of Ireland IFRS 1021" leffectlve l January 20191. The charity meets the definttion of a public benefit entr(y under FRS 102. Assets and liabilities are initially recognised at historical c05t or transaction value unles5 Othe￿1$e stated in the relevant accounting pollcy note. The functional currency used is the £ SterlinB. Assets and liabilities are initially recognized at historical cost or transaction value unless OtherW￿e stated in the relevant accounting pollcy note. The funrtional currency used 15 the £ Sterling. Preparation of the accounts on a goln8 concern basls At the time of approving the accounts, the trustees, have a reasonable expe￿atIon that the Charity has adequate resources to contlnue In operatlonal existence forthe forseeable future. As such these accounts have been prepared under the going concem basis. Change In basis of accountlng or to prevlous accounts There has been no change to the accountlng pollcie5 Ivaluatlon rules and method of accounting) since last year and no changes have been made to accounts for previou5 years. Fund accountlng Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity- These are unrestricted fund5 earmarked bythe trustee5 for particular purposes. These are unrestricted funds which Include a revaluatlon reseThe representing the restatement of Investment assets at their market values. These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Designated funds Revaluation funds Restricted funds Page 5 Mencap Llverpool Notes to ihe A¢¢¢unts Income Recognltion of income Income Is Included In the Statement of Flnanclal Activities ISOFAI when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliabllity. Income wlth related Where Income has related expendlture the Income and related eX￿ndItUre is expenditure reported gr05s in the SOF Donations and legacies Voluntary income received by way of grants, donatlons and gifts is included in the the SOFA when receivable and only when the Charrty has unconditional entitlement to the income. Tax reclaim5 Qn Income from tax reclaim5 Is Included In the SOFA at the same time as the donations and gifts gtft/donation to which it relates. Donated seNices These are only included in income (with an equwalent amount in expendlturel and facllltles where the benefh to the Charlty Is reasonably quantSflable, measurable and material. Volunteer help The value of any volunteer help re￿iVed is not included in the accounts. Investment incorne This is included in the accounts when receFvable. Gainslllossesl on This indudes any Baln or loss resulting from revaluinB investments to market value revaluation of fwed at the end of the year, assets Gainslllossesl on investment a$5ets This intludes any gain or loss on the sale of investments. Expendlture RetOEnition of expenditure Expendrf(ure is recognised on an accruals basis. Expendlture Includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundralslng raising funds tradlng costs and Investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of rts activities and charitable artivities services in the furtherance of its objecls, including the making of grant5 and governan￿ costs. All Brant expenditure is accounted for on an actual paid basi5 plu5 an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutional and statutory requirements of the Charity, includin8 any auditlindependent examination fees, costs linked to the strategic manaBement of the Charlty, together with a share of other admln15tratlon costs. These are support costs not allocated to a particular aLtivity. Grants payable Governance costs Other expenditure Taxation The charity is exempi from corporation tax on its charitable activities. Page 6 Mencap Liverpool Note5 to the Ac(ount5 Tan8ible fixed a55ets and depreciati<¥n Depreciation is provided at the following annual rates in order to write off each a55et over it5 estimated Useful lffe: Freehold property Equipment 2% Straight line on buildings 20% Reducing balance Fixture5 and fittin85 33% Straight line Trade and other debtors Trade ènd other debtors are recognlsed at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prèpaid net of any trade discounts due. Cash and cash equlvalents Cash and cash equivalenls comprise cash at bank and on hand. demand deposlts wlth banks and other short-lerm highly liquid investmènts with original maturities of three months or less and bank overdrafts. In the Statement of financial position, bank overdraft5 are shown wfthln borrowlngs or cUr￿nt liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and fomi an integral part of the company's cash management. Trade and other credltors Short term creditors are measured at the transaction price. Other creditors and provislons are recognised where the charity has a present obligation resulting from a past event that will probably iesutt in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estlmated reliably. Credltors and provlslons are normally reco8nlsed at their settlement amount after allowing for any trade discounts due. Penslon Costs The charity operates a defined contribution plan for its employees. A defined contributlon plan is a pension plan under which the company pays fixed tontributions into a separate entity. Once the contributions have been paid the company ha5 no fvrther payments obligation5. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accrua15 in the balance sheet. The a55ets of the plan are held separately from the company in Independent￿ admlnistered funds. Receipt of donated good5, facilitie5 and services All donated goods, facilities and services received a￿ ￿COgnised within inwming resources and expenditure at an estimate of the value to the charf(y. 2 Company status The company is a private company limited by guarantee and consequently does not have share capital. 3 Income from donatlons and legades Total 2023 Total 2022 Legacies and in memoriam 151,808 151,808 Page 7 Mencap Livery>ool Notes to the Accounts 4 Income from charitable activities Unrestrirted Restrirted Total Tot41 2022 2023 Restrirted grants Sales within charitable actfvltles 148,548 148,548 208,679 54,164 54.164 5,849 54,16d 148.548 202.712 214,528 5 Inwme from other tradlng actlvltles Unrestricted Total Total 2023 2022 Fundraising 10,884 10,884 10,884 10,884 21,580 21,580 6 Income from investments Unrestrkted Totsl Totsl 2023 2022 Income from listed 1,186 1,186 670 investments Intèrest receivable 213 213 22 1,399 1,399 692 7 Expendlture on ralslng funds Unrestrirted Totsl Total 2023 2022 Fundroisin9 trading costs Fundraising 180 180 17,135 17,135 180 8 Expendlture on ¢harltable artlvltles Unrestricted Re5tr1rted Total Totsl 2023 2022 Expenditure on chorituble artivities Restricted Brants Support Costs Prem15es 96,479 I31,2(￿) 227,679 225,338 8,404 16,912 121.795 8,404 16.912 252,995 20,090 25.580 271,CN)8 Administration 131,20) Page 8 Mencap Liverpool Note5 to the Account5 9 Net lexpendlturel/ln¢ome bel¢re transfers 2023 2022 This is stated after charging: Depreciation of owned fixed assets io stsff costs 1,834 2,374 2023 175,559 10,713 3,828 2022 183,762 12,316 4,034 2￿,112 Salaries and wages Social security costs Pension cost5 No employee received emolurnents in exce55 of £EA),OIX). The average monthly number of full time equivalent employees during the year was as follows.. 2023 2022 Number Number Charitable activities Raising funds 11 Tangible fixed assets Land and buildin85 Equipment Flxtures and fittings Totsl Cost or revaluation At l April 2022 Additions At 31 March 2023 Depreclatlon and Impalrment At l April 2022 Depreciatlon charge for the year At 31 March 2023 250.0 550 37,158 1,298 38,456 287,708 1,298 289,(￿6 250.oc 550 6,OC 325 37,151 43,476 1.5 45 289 1,834 7.5 370 37,440 45,310 Net book values At 31 March 2023 At 31 March 2022 242,5 244,OlX) 1,016 243,696 244,232 225 Page 9 Mencap Liverpool Notes to the Accounts 12 Investments Other investments - Usted Total Cort ¢x revaluatlon At l April 2022 Revaluatlon At 31 March 2023 Net book values At 31 March 2023 At 31 March 2022 33,639 11.1691 32.470 33,639 11,1691 32,470 32,470 33,639 32,470 33,639 13 De￿Or$ 2023 2022 Trade debtors Prèpaymehts and accrued Income 5,158 17,897 23,055 2,730 2.834 5,564 14 Credltors: amounts falling due within one year 2023 2022 Bank loans and overdrafts Trade credftors 10,742 9,703 Other credilors Atcruals 60,493 4,243 75,482 4,709 4,735 19,147 15 Credltors.. amounts falling due after more than one year 2023 2022 Bank loans and overdrafts 23,275 23,275 32,834 32,834 Page 10 Mencap Llverpool Notes lo the A¢￿Unts 16 Movement in fund5 Incoming re￿￿r¢e5 Resources At31 March 2023 (includin8 At l April other 2022 galns/losses} Gross transfers expended Restrlrted funds.. Restrlcted Income funds: Access Reach Fund 4,200 14,2001 Baity Thomas Charrtable Fund Burbo Bank Extension Community Fund Dlrectlons- ESF The Dowager Counte55 Eleanor Peel Trust John Moores Foundatlon MRWA Community Fund Ofcom P H Holt Foundation Pilkington Charities Fund Steve Mahon Eleanor Rathbone Charltable Trust Lush Charity Pot Sefton CVS: Teas & 20,0(KJ 120,OCN)I 10,500 50,449 19,3331 {50,449 1.167 11,1131 11,6671 17,99)) 13,1241 lo,(￿) iio,¢(oi 12501 7,887 1,667 7,990 15.618 io.wo io,coo 250 12,494 4,(K)O 3,154 14.0(KJl 13,1541 Memories Sefton CVS.. jubilee Party Sefton CVS- Community Reslllence Hemby Charitable Trust 1,980 440 11,9801 14401 1.0 2,5 11,(MJJl I2,5￿) Tot¢il 4,2 148,548 1131,2Tr)1 21,548 Unrestrfcted funds.. General funds 144,214 66.447 1121,9751 1,5Tr) 90.186 Desi8nated funds: Investment Fund Fixed Asset Fund 33,639 244,OCIJ 11,1691 32.470 242,5(K) 11,s¢J)I 11,5c(II Totol 277,639 11,1691 274,970 Total fvnds 426,053 213,826 1253,1751 Purpose5 and restrictions in relation to the funds.. Restrirted funds.. Page 11 Mencap Llverpool Notes to the Accounts Atcess Reach Fund Strategy and potential for social Investment Bally Thomas Charitable Fund Running costs Burbo Bank Extension Volunteer co-ordinator Community Fund Directions- ESF The Dowager Countess Eleanor Peel Trust john Moores Foundatlon Members, Activity Programme MRWA Cornmunity Fund Fix Up Look Sharp project Ofcom Digital Expert By Experience project P H Holt Foundatlon Members, Activity Programme Pllklngton Charities Fund Members, Activity Programme Steve Mahon Garden bench In memory of Rosemary Mahon Eleanor Rathbone CharMable Members, Activity Programme Trust Volunteer co-ordlnator Capital Improvements of coffee shop facllltle5 Lush Charity Pot Sefton CVS.. Teas & Memorie5 Sefton CVS.. Jubilee Party Sefton CVS- Communlty Resilience Hemby Charitable Trust Designated fund5: Investment Fund Fixed Asset Fund Accessible greenhouse and community garden Aftemoon workshops with Mencap members and older people Party for neighbours and members of Mencap Garden Crew project Members, Activity Programme Value of Inwestments Net book value of fixed assets 17 Analysls of net assets between funds Unrestrirted funds Restrided fund5 Totsl Fixed assets Investments 243,696 32,470 112.265 243,696 32,470 133,813 Net current assets 21,548 Creditors due in more than one year and provisions 123,2751 123,2751 365.156 21,548 386.704 18 Reconclllation of cashllnet debt) At31 March 2023 At l April 2022 Cash fk>ws Cash and cash equivalents 194,599 194.599 18,3591 18,3591 186.240 186,240 Bank loans 142.5371 142,5371 9,631 9,631 132,9061 I32,￿6) Cash/lNet debtl 152.062 1,272 153,334 Page 12 Mencap Liverpool Notes to the Accounts 19 Commltments Pensit)n commitments 2023 2022 The pension cost charge lo the company amounted to: 3,828 4.034 20 Relatsd party disclosures Controlllno party The company is limited by guarantee and has no share capital: thus no single party controls the company. Page 13 MENCAP LIVERPOOL TRUSTEES, ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR END 31ST MARCH 2023 fL', i .