Harpenden Mencap Report and Financial Statements for the year ended 31 March 2022 local me cap Harpenden A Company limited by Guarantee Company Number (England & Wales): 02903642 Charity Registration Number: 1035252 Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr Contents Officers ond Advisers.. Iniroduction from ihe Choirmon ond CEO.................................................................................................................................................................. Trustees Report................................................................................................................................................................................................................. Governonce, Struciure ond MonogemenL.............................................................................................................................................................. Objectives ond Aclivities............................................................................................................................................................................................. Approoch to Fundroising............................................................................................................................................................................................. Finonciol Review........................................................................................................................................................................................................... Regerve5 policy............................................................................................................................................................................................................. Coronovirus Pondemic................................................................................................................................................................................................ Stoff.............................................................................................................................................................................................................................. Subsequeni evenl........................................................................................................................................................................................................ Plons for future periods.............................................................................................................................................................................................. Goiry coniern............................................................................................................................................................................................................... Sloiemeni of Twslee's responybililies................................................................................................................................................................... Appointment of Audilors.........................................................................................................................................................................................10 Report of the Independent Audiiors..........................................................................................................................................................................11 Stoiement of Finonciol Activilies................................................................................................................................................................................14 Bolonce SheeL.................................................................................................................................................................................................................15 Stoiement ol Cosh FIDWS..............................................................................................................................................................................................16 Notes to Ihe Fimnciol Stotemenls.............................................................................................................................................................................17 Page I Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr Officers and Advisers: Re9lStered Office omd operotionol addre55 Stoirwoys 19 Douglos Rood Horpenden ALS 2EN Compony Number (Englond ond Wolesl.. 02903642 Chorily Number.. 1035252 Tru5te4 Directors & Mernber5 of Executive: Peter Toylor (C￿rr) Coroline Rosser-smith (Vice Choir) Nick Loihom Ilre05urerl Gorycoseberry Julie Coseberry Eloise HuddlestorF oppointed 1010212022 John Wolloc+ oppointed 1010212022 Chief Executive Offiter.. Angelo Duce Bonkers Triodos Bonk Lll Lld Deonery Rood BSI 5A5 So11¢itors Toylor Wolton TW House Stotion Apprty)ch Horpenden AL5 45P Independent Auditom. Miller & Co Chortered Accountonls 5 Imperiol Courl Loporte Woy Luton LU4 8FE Patron: John Kitching Corbtoct detail* website-.www.horpendenmencop.org.uk emoil=office@horpendenmencop.co.uk phone: 01582 460055 focebook:www.focethok.comlLocolHorpendenMeniopl twitter.. Iwiller.comlHorpendenMencop Page 2 Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr Introduction from the Chairman and CEO 11 is on obso1ute privil4e lo hove been oppointed os the Choir of Horpenden Mencop since Februory 2022. 1 would like io exiend my ihonk5 to Julie Coseberry, our oulgoing Chair, for oll her work and dedicotion over the posi 7 yeors. Julie continue$ 0$ O Irustee on our Executive Commiiiee, ond this yeor, we hove beenjoined bytwo new Irusiees,. John Wolloceond Eloise Huddleston who briry wilh them o rorye olexperience from ocross the choriloble fundroising ond housing sectors. Our primory purpose is to ensure ihot local tsdults with leorning disobilities Ofe supported to live ihe life they choose ond 10 be octive citizens in the community. We deliver thii by ensuring ihoi oll ol Ihe serviceg we provide ore personolised to individuol needs, wishes ond ospirolions ond occessing o ronge ol regources in portnership with other orgjnisoiions. Despiie the aruggles over the p05l two yeors, wecontinue to beombitious for Horpenden Mencopond the peoplewe support ond hove mony plons for Ihe yeor oheod os we continue lo weother the chollenges thot we foce. On behalf of the ￿0rd of trusiees, l offer my sincere thonks and odmirotion to our teom of stoff and volunt&rs who hove worked diligently throughout the yeor to provide personolised core to everyone we support within our serwces ond wilhin the community. 11 hos truly been on exceplionol lime to be working in core ond they hove oll continued lo go obove ond beyond lo keep the people we support sofe ond well. Whilsi it is cleor thot we ore in beller circumsionces thon 2020121, the second yeor of delivering services within the Covi&19 pondemic hos pobobly been the most chollenging in our history. Despite the lockdowns. restrictions ond ever chonging regulotions in the core sector, Horpenden Mencop hos been oble to continue to deliver high quo1ily serslices to the people we support. Sodly, Ihis yeor, Ihree ol our lontrierm residents died, and whilst this hos coused deep sodne55. we ore thonkful thot our sioff hove done everything possible to keep the vulneroble adults Ihey supporl sole ond we ore lortunote Ihol we hove noi experienced ony losses from Covid-19 itself. We continue to ioke oll Ihe steps possible to optimise the sofety of the people we support without regtriciing their life experiences beyond whol is necessory. Unfortunotely, after around 20 yetsrs in the oreo, we hove hod to moke the difficult decision to close our chority shop due io the impoct of the wndemic, but we look oheod io working with the people we Support to develop new opportunities for volunieeriw ond employmeni with the support of ihe Boily Thomos ond the Childwick Choritoble Trusts who ore supporting our enterprise for theyeor oheod. There ore still mony chollenges oheod, porticulorly 0$ we compeie lor core stoff in o difficult morket, but we ore confidentobout our future ond look fopword io o poytive yeor oheod. Peter Toylor Choir of TTUStees An￿10 Duce ChieF Executive OfficeT Page 3 Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr Trustees Report The Trustees ore pleo*d 10 present their combined onnuol report and the oudited occounis including the Directors reporl lor the yeor ended 31 Morch 2022 which hove been prepored in occordonce with the occounting policies set oul in the note to these occounis. TheTruste4 and Directorsol the Comwnyoiher odministroiive details ore shown on poge 2. Governance, Structure and Management Governonce The Chority wos founded in 1959. 11 is o choritoble comwny, limited by guoronteeond incorporoted on 2 Morch 1994. We ore olso o r￿istered charily. Thecompony wosestoblished under omemorondumof Associotion ond Articles. lost reviewed in 2012.The Memorondum esloblishes the powers ond objectives of the choritoble compony ond is governed by the Articles. In the event thot the compony is wound up ihe members ore required to coniribuie o moximum of £l.They do not shore in ony 0￿et5 if there is o surplus. Horpenden Mencop is o iololly self-funded compony ond rely on our own resources. We ore offilioted to Royol Mencop bul receive no finonciol support from them. Structure The Charily hos on Execulive committee, up to 12 members. The Commillee meeis monihly and is responsible lor the strotegy ond direction ol the chority. The members DI the Executive Commiiiee ore Director5 of ihe (ompony andTrusteesof ihe Chorily. The Executive Committee hos overoll control of the thority. 11 is responsible lor the doy-i&doyoctivilies of the chority, although this moy be deL￿oted. In oddition to Ihe strategic inpui mefflberg of the Committee suppDrt compoigning, publicity ond other activities. All meM￿r5 of the commiiiees give their lime voluntarilyond receive no benefits from the chorily oiher Ihon the incidentol benefiis of being closer to the core being offered 10 some of their lomily members. Appointments ore confirmed by the mefflbers ot the Annuol Generol Meeting, including ony Trustèes co- opted 5incÈ the previous AGM. Poientiol Irustees ore Inviied io oiiend Executive Committee meetings or working porty groups before being oppointed. On oppoiniment there 1£ on induction process including o pock wilh background inforfflotion ond guidelines on dutie5 ond responsibililies, covering toth generol Chorily Commis510n guidtsncè and ilems specifii 10 the Chority. Currently there is no fixed term or rototion of Trustees. Members ol the Executive Committee hove specific oreos of expertise ond skill sei reviews ore undertoken to identify Strengths ond weokne5*5 0$ differentcircum£toncÈs orise. Monogemenl The responsibility lor ihe doy to doy running of thechority is delegoied to the Chief Executive Officer ICEOI ond Senior MontsgÈment leom. The CEO ottends ond presents ot the Executive Committee meeting& The CEO olso lioises regulorly wilh Choir, Treosurer ondolher Mem￿[$ of the Executive Committee. Objectives and Activities Objectives The chorily's objeciives get out in the Compony's Memorondum of Associotion ore.. The relief of people with o leorning disobilily in porticulor by the provision of help ond support for them ond their fomilies, dependents ond coors, ond to povent leorning disobilities for the public benefit., to provide or osysi in ihe provision ol focililies for Ihe recreotion (K leisure lime occupotion for people who hove need thereof by reoson of leorning difficulty wilh ihe objective of improving Activities Horpenden Mencop currently run% two support services from two siies thot Ore fegisiered wth the Core Quolily commis￿on. The supporled living ond domiciliory core services were merged into o single Community Services provision from lune 2021 We provide resideniiol core to eleven people ond eight Community Services tenonts ot Stoirwoys, ond o further elevèn tenonlswlthin the Community Services provision oi Pine Court, together wilh other people living in their own homes in the locol oreo. Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr The lost yeorond looking oheod The covid pondemic hos continued to dominoie the lost yeor, ond o significont omount ol resource ond effort hos largely iEen around ￿legU0rdIng ihe people we support ond wè hove beenaffected directly by covid with o number ol 5toff ond residents coses iegiiw positive Oivorious occosions during the year. Although ihe community ond focililies wereopening, we hove not been oble to deliver the'odde&volue' services in the woywe would like. However, throughout Ihe yeor, we hove continued 10 moinioin our high stondordsond consionily worked loword5ensuring thot everyone hos been oble iooccess Ihe support ihey require to live the life they wont to leodwilhin the constroints ofglobol ￿ents. We were unoble to fully deliver our Supported Efflployment through our Shop dunng the post yeor ond mode the decision to close the shop from July 2022. We mointoin our ombition for oll the odultg with leorning disobililies we support ond will dèvelop and provide new leorning ond employment opportunities to enoble them to ochieve t￿1r ospirotions. Our leisure orvice, Ihe Britonnio Club wos oble to reestoblish face to foce octivities during the yeor supplemented by o number of online octivities. The Club hos o regulor group of ottend&s who hove enjoyed o number of sessions from leorning theoire makeup, donce, gome5 evening5 and an enjoyoble 'Britlonia's Got Toleni, evening. Our loius In the yeor ohead is to build on our relolionships wilh the local communitythroughvolunt&ring lo widen iheexperiencesond inclusion olthe people wecufrently support ond those who wish to involved, enoblng them to ioke port in locol Ociivities. We continued our tronsition to digitol planning and record keeping during the yeor. Due io successful gront bids from the Horpenden Trust ond Royol Mencop we were oble to upgrode the WiFi ot Pine Court 0$ well ospurchosing equipment for the people wesupportwhich hos ensured thot everyone hos occess IDO device to help Ihem sloy connect Online. Some highlights Despite o reduciion in lundroising oclivily ond donotions duriw the yeor we were oble to improve the services we provide by.. Supporling monyresidentsond ienonts io goon holidoy., Providing ITequipmenl ond mini hubs for the people we sUPWrt.. Providing new bedgond moving end hondling equipment lora numberof residents. Although plonning permission hos not yel been submitted, we continue to work closely with 5t Albons City ond District Council ond o Housiw Assocoiion on the redevelopment of the Horpenden Public Holl% We remain committed to purchosing o number ol purpos&built flots once the development is cimnpleted. In addition, wè continue to work with planning consulionis ond the housing a5$0ciolion io plon for the redevelopmentof the SlOiWJOyS Site $0 that we con provide0cc0m￿od0t10n fDr local people with o leorning disobility securing ihe fijture of Htsrpenden Mencop in the oreo. Risk The Exècutive Comtnittee hos conducted o review of the mojor risks to which the chority is expo*d. A risk regisief hos been estoblished ond is updoted ot leost onnuolly. Where opproprioie, systems or procedures hove been esioblished 10 mitigote the risks Ihe chority foces. Significant externol risks to fundiry hove led to the development ofo slroiegic plon which will ollow for the diversificolionolfunding end octivitie£. Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr The principol risksore.. Principol risks Vth)t the iisks mean How we mow the risks Recruiiment and retenlion of Core ond Support Stoff Theimpoct ofthe pondemic,cost ofliving crisisond We continue lo employ agency stoff to the effect£ of Brexit hove hod on impoci on the ensure the provision of commissioned obility to recruil gtofl In Ihe locol oreo. Whi151 hourg to the people we supwrt. An Horpenden Mencop h05 a history ol reioining 5toff ongoing recruiiment compoign lor o lory period of lime, it hos become difficult to underwoy to boost our number ol bank stoff but olso io encouroge stoff to toke lull-time controcts. The impoct of the Corom wrus Whilst the restrictions hove been moinly lified the In the shorter term we employed pondemicconlinues to hove cn impoci on our doy odditionol ogencysloff. to ensurewe could to day working proctices and knotk-on economic provide the serviceour residents need. conseouences. Weore now building w ihe numberol our We hove higher thon prtrcovid levels of stoff bonk stoff, who ore fomilior lo the obsence$ 0$ peoplewere furloughed. on low term orgonisotion. residents ord procedures sick leove or shorler i501olion periods. ond would beavoilable oi short nolice. The sociol restriciions hove olso impocted our We ore reviewing our orrongemenis with obility to hold fund roigw events ond io interoct the locol ouihority ond ossessing our with our donor b05e. business model We need loensure Ihotweore being compensoled odeouotely lor ony long-ierm chonges thal hove been impletnenied to coverchonge5 in proctices lo minimise the impoci of the covid risk. Loss ofeorned income A lot ofourexisting service provision is [￿se￿ on trbe We hove io minimise the level ol fixed number of current service users. We con incre0* cosis, olthough not olwoys within our the level of support reltstively quickly if demond control. increoses but it is horder lo reoct lo o loss of We olso hove to moinioin o sufficient level income, especially where fixed cosis hove to be of regerves ond co£h restiurces io cover obsorbed omorysi fewer users. extended period5 ofdepleted Income. Loss of lundroising income Fundroising income is used lo support our The Trustees reviewed ihe fundrtsi5ing choritoble objectives and ollows us to go the extro stroiegy, including investing in odditionol mile to support our residents ond client5. resources to support the fundroising effort. Ilthis fundroisiry foils to moleriolise th5 enhonced Wecontinue to reengage with ourexisli provisionwould be curtoiled donorss ond ore extending our lisi of contocts ond fundraising opportunities. Property rKii being fil for purpose 11 ony ol our properties become unfit for purpose In the shorl term we adopt o reoclive we would, ol worst C05e, have to relocote our mointenonceond repoir progromme. residents P055ibly to other sefvice providers. For the longer-lerm plan we need to look ol. ond implemeni. the opportunilies ovoiloble to us. porticulorly in resF*clof Ihe Stoirwoys building. Iniernol control risk5 ore minimi*d by the implementotion of procedufÈS lor oulMrisoiion of all tronsociions ond projects. Procedures ore in place to ensure compliance with heollh and sofety o15loff, volunteers. residents ond viytors. These procedures are reviewed per￿diC￿llY lo ensufe that they coniinue to meet Ihe n&ds ol the chorily. Approoch to Fundraising We developed our new lundroising five-yeor strotegy in 2021, selling ombitious lorgets for the future, oiihough implementotion hos bèen delayed.. Each yeor our fundroised income helps us to deliver projects ond purchase equipmeni ihot is obove ond beyond ihe bosic cosi of living supporl we receive from the locol outhorily. Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr We hove t￿Id plons to move our tenonts ond residenis to new, purpos*￿ilt occommodotion, which will better meet their individuol needs. We olso plon to expond ond develop our supported employment, lifelong leorning ond leisure opportunities oswell os odd support for FH)renis of children with leorning disobilities. Our ombitious plons will see the needs of people with leorning disobilities being mel more thon ever. within I HorrEnden community. To deliver thege plons. we ore relionl on odditionol income generoted through fundroising. We hove been lucky to receive generous donotion5 in the wsi, however we are now porliculorly relioni on donotions secured through prooctive fundro6ing. This is to fill the gop between government ollowonces and ihe cosi of living, ensure IhÈ people who use our services con ochieve their ospirotions ond exwnd our services, supporting Èven fflore people. We hove reviewed our historic fundroising perfomonce, understood our strengths ond weoknesses, opportunities. ond threols. benchmorked our performonce ogoinsl similor orgonisolions ond reviewed our current fundroising offer. ond Ihecose for support ond resources. With this in mind. we ore proud lo thve o new fivfryeor fundroising stroiegy which will see us double fundroised income io E200k over ihe next five yeors. Financial Review Income Income in the yeor under review showed o significont increoseof £440k lo E2.770k12021.. E2.3311. This wos primorily due lo two significoni legocies received, for which we ore verygroteful, included in the iotol legocies of E467k12021.. £50kl. In ihe first port ol the yeor we coniinued to receivecovid reloted grants ond cost recoveries afflounting to £87k12021.. £180kl tslthough th15 dropped off in the £e(ond htsll. The level ol supporl grants dropped 5ignificontlyto £81k from £104k in 2021, primarilythe retail supporlgront£. Addilioml covid reloied direct costs, covered by locol ond centrol government fell significontly ID £6k12021.. £76kl The shop wos open lor most of ihe yèar, end income omounied to £63k 12021.. £16kl but this is still 11gnificontly below pre pondèmic level£ approtsching £90k. Fundroisirvj income increosed to E8k 12021.. 3kl. despite reloxolion of the covid restrictions. people continued to be wory of non-essentiol gotherings.ond ogoin significontly below prtrcovid ochievements neorer to £25k. We oregrtstelul lo oll Ihe donorswho hove conlribuiedtothechority.wholyou contributeiswhoiollows us to go thol bit further to help our service users. Expenditure Totol expenditure increo*d by £173k 10 £2,434k. This compores io £2,261k lost yeor. The largest increosewos in respect ol stoff costs, which occounted for £126k of the iotol costs increose, ond the bulk DI Ihot wos on Increase in ogency cosii where wehod lo put In ploce short term meosures lor (ovid reloted reosons Fundroisirv3 Costs increosed to E18k12021.. £8kl. Net surplusond cosh bolonce Overtsll there wos o surplus in the yeor of £336k12021.. £69kl', including ihe ￿￿tIons0nd legociesond the impoct of lundroising. The choritoble octivities, being the core businegs providing residentiol service% returned o deficii of £1144lk12021.. £136lkl. There were severtsl contributory factors, primarily relotiry to ensuring that HM provided the neie550ry Services, $0 we incurred some signifiiont oddilionol stolf costs. There were a number of other contributory foctors. including some non-covid reloted voconcies. Thesewere felt to be exceptionol one-off inciden15 50 not lo be con51dered indicotive of the future. However, the Trustees are owore of mony pressures on thecore services ond the costs of Pfoviding them. including ihe oftermoth of the pondemic ond inflotionorypressures brough on by the globol siluolion. The shop suffered from o significontly oduced income, both reduced shop soles ond diminished employment scheme income, olbeit co£tswerenoidissimilor to pr&pondemic levels, resulting in ts deficit of £113lk. Recent pre-pondemic surplusesoverogedjust over £40I' 2021 wos positivedueto retoilgronis ond furlough orrongemÈnts. Given reStr￿ted occessorrongemenisond theobilityto hold events lundroising olso returned o netdeficit 01 £19lk12021.. £15lkl Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr The cosh bolonce ot 31 Morch 2022 wos £34Ck12021.. E445kl. Reserves policy The Executive Committee hove ossessed Ihol the free reserve requirement is £5CDk to cover workino copilol reouiretrwts ond wientiol fluctuotions in eorned ond donoled income ond hoving regord 10 povoiling conditions. Given the uncertoinly reloting to future economic conditions ond potentiol higher cost inflotionthon ￿$ been ihe ctsse in recent limes we need to mointoin our reserves ol the highest levd to cover poientiol net outflow5 In the loreseeoble fuLure. The overoll reserves ot 31 Morch 2022 were £2,984k of which £33k wos restricted. The unreslricled reserves including deygnoted hJnds omounted to E2.951k.. £'ooo 2,288 138 525 rixed ossets. less the ossocioted property mortgoge designoted funds free reserves There is o smoll surplus on free reserves of £25k 12021.. deficit £12151kl compored to the ossessed requirement. However given current economic uncertointy ond potentiol properly tronsociions in the medium-ierm luturewe believe thot il is oppropriote to mointoin free reserves ot Ihe rTh]ximuffl level. Coronavirus Pandemic The coronovirus pondemic. which emerged in 2020 is still impociing on our operotions. Alihough restrictions hove eosed, we now foce on exlremely competitive morkÈi for 5toff in the locol oreo. We ore developing new woys of recruiting ond troining sloff ond working to provide our services in different wo￿. Our fundroising continues to be impocled 0$ the country foces o cost of living crisis ond ogoin. we hove to compete with other orgonisoiions for voluntory income The direct finonciol effect is given in Note 8 to Ihe occounts but the overoll impoct of the pondemic is for gooter ond connot tequoniified in just finonciol terms. We ore porticulorly groteful to Herilordshire County Council ond Sl Albons District Council for the ongoing supporl towords Ihe oddilionol costs we incurred, and resources wehove hod to divert in the105t twoyeo comboiiing the (ovid Pondemic. Staff Agoin it ho£ been tsvery difficuliyeor ond TheTrust&s would like 10 ihonk oll members of ihe 510ff, whether front line or suppDrt,as well og the senior monogemeni teom, lor on incredible contribution Or￿ support in whot have conlinud its be some very difficult times. Subsequent event Subseouent lo theyeor end the Trustees reg￿ttob1Y hove token the decision to close the shop. There were o number ol Iociors Ihoi combined io lead io ihis decision not leo£t the ronge ol iompetition, including some larger chorilies wilh mullpoutlet operalions. We ore looking to reploce the Employmeni Opportunityospeci ihot the shop provided and rtrinstote this in some form 05 soon ag possible. The Trusteeswould like io ihonk oll ihe slaff and volunteers who hove contributed Iheir time end effort io Ihis operotion over Ihe yeors, 0$ well os all our donors ond customers who have 5UPPOrted us. No provision ths ieen mode in these occounts for ony costs thot might orise 05 the decision wos tok entirely after the yeor end. Harpenden Mencap locall me Annual Report and Account5 for theyeor ended 31 March 2022 HaYpend•Tr Plans for future periods We hove four moin ombilionsgoing forword.. lo develop ihe ronge ond quolityolour seNices through colloborotion with the peoplewesupport, Iheir families ond the community,. io provide modern, guslainoble, ond innovoiive housing solutions io enoble every locol person wilh o leorning disobility to receive ihe support of Horpenden Mencop il iheywish., promote knowledge and change In the locol community through effective morketing, lobbyi ond educoiion.. develop ond strengthen the support network we hove with supp)rlers. donors, fomilie% ond the community Going concern The Trustees hove o duty to ensu￿ tthl vvhen presenting Ihis rerort thot the chority will be in o posilion to The Exeiutive Committee frequently confer with the CEO and Man￿ement teom Dn curreni evenis ond future proje(tion5 and Ihe impoct on the future ol the company. An onnuol budget is prepored, ond regulor loreiast updales lor the curreni year and future periods ore reviewed by Ihe Executive Commillee. Our current pro1￿tiOnS show Ihol the chorily is expwted to be tsble to meet its litsbilitie5 as they foll due lor Ihe lore5&0ble fulure. After coreful considerolion of these foctors, the truslees hove cowluded thot the wing concern bosis of p￿￿￿otIon is oppropriote. Statement of Trustee's responsibilities The Executive Committee Memters 0$ Directors ond Trustees 0￿ responsible for preporing the Annuol Report ond the Accounis in occordonce wilh opplicoble low ond United Kingdom Accounting 5tondords (United Kingdom Generolly Accepied Accounting Procticel. Compony low opplicoble to chorities in Englond & Woles requires the Trusteeg10 prepore occounts for eoch rinonciol yeor which gDie o true ond foir view of the stole of offoirs of the chority ond of the incoming resources ond opplicotion of resources of the chority for thot period including expenses of the choritoble compony for Ihot period. In preptsring these occounis. the Trustee is required to.. select 5Ultoble occouniiw policies ond Ihen opply them consistently ob*rve ihe methods ond principle5 in the Charitie5 SORP 2019 IFRS1021 moke judgments ond occounting eslimotes thot ore reosonoble ond prudent Stole whether opplicoble UK occounting slondords hove been followed. subject to ony moteriol deportures disc105ed ond explained in ihe occounts prewre the occounts on the going concern b05is unless it is inoppropriote to presume thot ihe chority will continue in operotion. The Executive Commiiiee Memkrs ore responsible for keeping proper occountiro records which disclose wilh reosonoble occurocy oi any time the finonciol p051tion ol ihe chority and enable them io Ènsure thot Ihe occountg complywilh the Componies Aci 2006. Theyorealso re5pongible for 501eguording ihe 05*ts ol Ihe charity end her(e for toking reosonoble steps lor Ihe prevention ond deteciion of Iroud orQ other The Executive Committee confirm ihol they hove complied with the duly in Section 4 01 ihe Chorilies Act 2011 lo hove re9ord to theguidonie published bytfe Chorilycommission, including public benefit guidonce. Disclosure of informotion to ouditors The trustees confirm thot so for 0$ they ore owore.. there ig no relevont tsudit Informotion los defined by section 418131 of the Comwnies Act 20061 of which the choriioble compony's ouditors ore unowore.. ond they hove token oll the steps thot they ought to hove token os trustees in order to moke Ihemselves oware of ony relevont oudil infDrmotion ond to esiob115h thot the choritoble componls oudiiors oreowore of thoi informotion Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr Appointment of Auditors A resolution proposing ihol Miller & Co ol Luton ond Horpenden ore re-oppointed will be pul to the Annuol Generol Meeting. This reporl hos been prepored in OCCDrdonte with the Statement of Recommended Prottice- Accounii ond Reporling by Chorities ond in occordonce with the spe(iol provisions ol Porl 15 of Lhe Componies Act 2006 reloiing to smoll entities. This reporl wos opproved by the Trustees. Signed on their beholl on 16th September 2022 by.. Peter ToOor Chairman of Exetulive Committee & Trustee Nick Latham Member of the Executive Committ & Trustee Harpenden Mencap local, me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 larpendeTr Report of the Independent Auditors to the Members of Harpenden Mencap Opinion We hove oudited the finonciol stotement£ ol Horpenden Mencop Ithe'choritoble compony'l for the year ended 31 Morch 2022 which cofflprise the Slolement ol Finonciol Activilies, 80lonce Sheet, stotement of C05h Flows ond Noieg io ihe Finonciol Stotèments, including o summory of 51gnificont oicounting polities. The finonciol reporting Iromework thot hos b&n opplied in their preporotion is opplicoble low ond Uniied Kingdom Accounting Stondords, Including Finoncitsl Reporting siondord 102'The Finonciol Reporting 51ondord oprlicoble in the UK ond Republic of Irelond, Iunited Kingdom Generolly Accepled Accounting Procticel. In opinion the finonciol slotements.. give o true ond foir wew of the stote of the choritoble comp)ny s offoirs 05 ot 31 Morch 2022 ond of ils incoming resources ond opplicotion of resources for the yeor then ended.. hove been properly prepared In occordonce wilh United Kingdom Generolly Accepted Accounting Proctice., ond ve been prepored in occordonce with ihe requirements of the Componies Aci 2006 PAJsis for oixnion We conducted our oudil in occordonce with Iniernotionol siondords on Auditing IUKI IISAS IUKII ond opplicoble low. Our responsibilities under those 5tandardg ore furtherdescribed in the Audilor5' responsibililie5 lor the audit of the fimnciol sioiemenig sectK>n olour report. We ore Independertolthechoritoblecomponyin occordoncewiih the eihicol requiretnen15 Ihoiore relevoni lo our oudit olthe fintsnciol stoiements In the UK, including the FRC'5 Ethical siondord, and we hove fulfilled our other ethicol responsibilities in occordonce with Ihe* requirements. We believe thot the oudit eirydence we hove obtoined is sufficieniond oppropriote io provide o bosis lorour opinion. lonclu5ion5 reloting to going toncern In oudiliry the financial 5tatement5, we hoveconcludedthotthetrusiees. u* olthe goingconcern bosisofoccountingin the preporotion of Ihe finonciol stotements is oppropriote. Bosed on theworkwe hove performed,we hove not identified onymateriol uncertointies reloting to eventsor conditions ihoi,individuolly or collectively, moy c05l significant doubl on the chariloble compony's obilily to coniinue 0$ 0 going concern for o period ol oi leost twelve months from when the fiwnciol stoiemenls ore outhorised for issue. Our responsibilities ond the responsibililies ol the twstees wilh respect io goiw concern ore descriLkd in the relevont seciions of this report. Ottw informotion The iru5t&s are re5wn5ible lor the other informotion. The Diher inlormotion comprises the informotion in the Trustees Report butdoes noi include ihe finonciol stotements ond our Report ol ihe Audiiors thereon. Opinions on other matters pre5crbed by the Companies Att 2(X)6 In our opinion, b05ed on the work underloken In the iour5e ol the oudit.. The Information given In ihe Trusiee5 Report for the finonciol yeor forwhich the finonciol stotements ore prewred isconsistent with the finonciol stotemenls.. ond The Repori of the Trusiees hos been prepored in occordonce with opplicoble legol requirements. Our opinion on ihe finonciol sioiemenis does not cover the other inforfflotion ond, excepi to the extent othe￿i$eeXplIClIIY aoted in our report, wedo not express ony form of ossuronce conclusion thereon. In connection with our oudit of the finonciol sloiemenls, our responsibilily is to reod the other informolion ond, in doing $0. consider whether the other informotion is moteriolly inconsistent wlh the finonciol stotements. or our knowledge obtoined in the oudit or otherwise oppeors to be moteriolly misstoted. If we identify such moieriol inconsistencies or opporenl moleriol misstotementg. we ore required to determine whether this gives rise to o moteriol misstotement in the finonciol stotements themselves. If, t￿Sed on the work Harpenden Mencap local, me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 larpendeTr we hove performed. vve conclude thot there is o moteriol misstotement of this other informotion, we ore required to report th(rt foct. We hove nothing to report in this ￿￿Ord. MotteTS on which we ore required to ￿POrt byexception In the lighi ol the knowledge and underslondiry ol thechoritoblecomponyond its environment obtoined in ihe course of the oudit, we hove not identified moteriol misstotements in theTrustee's Annuol Report. We hove noihing lo report in respect of the following motters where the Componies Act 2006 requires us io report to you if, n our opinion.. odequote occounling records hove not been kept, or returnsodeouote lor our oudit hove not been received from bronches not visilè us-, or the finonciol stotemenis ore not in ogreement with the occounting records ond returns.. or certain disclosure5 of trustees, remuneroiion £pe(Ified by low ore noi mode., or we hove not received oll the informolion ond explonolions we require for our oudit.. or the trustees were not eniitled LO prepare ihe finonciol gtotements in occordonce wilh the 5moll componies regime end toke odvontoge of Ihe smoll compornies, exemption from the requirement to prepoie o Strolegic Sèport or in preporing the Executive Committee5 Reporl. Responsibilites of direttors As exploined more lully in the Stolemenl of Trustees, Responsibilities set oui on poge nine, the trustees ore responsible lor the prewrotion of the fintsnciol 5lolemen15 ond for being £tst15fied thoi they give o true ond foir view, ond for such internal control os ihe Irustee5 determine necessory to enoble ihe preporolion olfinonciol slotemenis ihoi ore free from moieriol misstotemenl, whether due io froud or error. In preporing the fintsnciol stotemenis, the trustee5 ore regponsiNe for ossessing the choritoble comptsny's obility to continue 0$ o going concern. disclosiry. os opplicoble. moiiers reloted to going concern ond using the going concern ￿51$ of occounting unless thedirectors either intend lo liquidote the choriloble compony or lo ceo* operotions, or hove no reolistic olternotive but 10 do $0. Auditors. responsibilities for the oudit of the finonciol stotements Our objectives ore to obtoin reQ￿nOble ossuronce obout whether the finonciol stotements os o whole ore free from moteriol mig5tatement, wheiher due to fraud or error, and to issue a Rewrt ol the Auditors thoi includes our (pinion. Re0￿nOble ossuronce Is o high level of ossuronce but is not o gutsrontee thot on oudii conducted In occordonce with ISAS IUKI will olwoys detect o moteriol miggtatement when ilexisls. M15StOlemenis can arise from froud or errorond ore considered moieriol if, individuollyor in the oggregoie, Ihey could reosonobly be expecied to influence the economic decisions ol users token on the bosis olthese finonciol stotemerts. Irreguloritieg, including fvoud, ore instonces of nomomplionce with lows ard regulotiong. We design procedure5 in line with our responsibililies, outlined obove, to detect moieriol misstotemenLS, including Iroud Ihe exleni to which our procedures ore copoble of detecting irregulorilies, including frtsud is detoiled below.. Extent to wh￿h Il* oudit wos considered copoble of detecting irregulorities, includiryj froud We identify ond ossess the risks of moteriol misstotement of the finonciol stotements. whether due lo froud or error. ond then design ond perform oudit procedures reswnsive to these risks, including obioining oudit evidence thot is sufficieni ond oppropriote lo piovide o bosis for our opinion. Idenlifyryng ond ossessing poientiol risks reloled to irregulorilies In identifying ond 055e55ing risks ol moteriol misslotemeni in respect of irregulorilies. including Iroud ond non-complionce with lows ond reguloiions. we considered the following.. Audil response io risk Identified -Ihe noiure ol the industry, control environmeni ond chority performonce., -resullS ol Dur enauiries ol monogement obout their own identification ond ossessmenis of the risks of I[r￿Ul0r1[1eS', -ony moiiers we identified having obtoined ond reviewed thechoriioblecompony's policies ond procedures reloiiw to.. -ideniifying, evoluoting,ond complying With lows ond regulotions ond whether they were owore of ony instonces ol noncomplionce., Harpenden Mencap local, me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 larpendeTr 4etecting ond regpornding to the risks of froud ond whether they hove knowledge of ony octuol, suspected, or olleged froud., -Ihe motter5 discussed omong Ihe oudit eng￿ement teom regording how ond where freud might occur in the finonciol slolements ond ony potentiol indicotors of froud. As o resuli of these procedures, we considered the opportunities ond incentives thot moy exist within the orgonisotion for froud ond identified no oreos with pDlentiol for fraud. In common wilh oll oudits under ISAS IUKI we ore 0150 required to perform specific procedures to respond to the risk ol monogement override, We olso obloined on understonding of ihe leool ond regulotory fromwork thol the choritoble compony operotes in. focussing on proviyons of those lows ond regulotions thot hod o direct effect on the determinotion of moleriol omounts ond disclosures in the rinonciol stotemenls. In oddition we considered the provisions of other lows r￿U[OtIonS thot do not hove o direct effect of the rinonciol slotements but complionce with which moy be fundomentol io the choriioble Compony's obility to operote or to ovoid o moteriol penolly. We also cDmmunicoted relevoni ideniified lows ond reguloiions ond poteniiol froud risks to oll engo*ment teom meM￿r5 ond remoin alert io ony indications of Iroud or noncompliance wilh Iow5 r￿ul0t10n5 throughout the oudit. A furiher description ofour responsibilities lor the oudit ofthe finonciol stotements is locoied on the Finonciol Reporting Council'swebsite ot www.frc.org.uklauditor£respon51bilities. This description forms port ol our Report ol ihe Audiiors. Use ofour ￿port This rèport is mode solely to the company's members, osa body, in occordonce with Chopter 3 of Port 16 of the Componies Act 2006 Our oudil work hos been underloken $0 ihoi we mighi state to the choriioble compony'5 members those motters we ore reouired lo stole 10 them in o Report ol the Auditor5 and for noolher purpose. To the fulle51 extent permitted by low, we do not occepi or 05sume responsibilily to anyone other than the chariioble compony ond ihe choritoble cofflpony'5 mefflbers os o body, for our oudit work, for Ihis report, or lor the opinion5 we hove formed. RACOX IStr*)r StotsJtory for on t¢￿f0f Miller & Co Stotutixy Auth¢ors Cl￿tered Accwnwnts 5 Imwiolcourt Bedfords* LU48FE 20 fyIL 2J£L Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr Statement of Financial Activities Ilncluding Income ond Expenditure Account) Unrestrrted Funds Restricted Funds Total Funds 2022 Totol Funds 2021 Notes IntorrÈ.' Donotions ond legocies 487,157 14.007 501.164 82,664 Choritoble AttNitie>' Residenliol Core Community services 1.125.837 1.064,281 895 1.125.837 1.064,281 895 1.160.868 1.005.736 Totol Intome from Choritable Artivities 2,191.013 2,191.013 2,166,604 othertrodirng octivities Fundroising income Investment income-, bonk interest 67,633 8,861 1,342 67,633 8,861 1,342 77,310 2,590 1,587 Totol Inton 2,756,006 14,(X)7 2,770,013 2,330,755 Expenditure.. Choritable octiwties Residenliol Core 1,304,534 1,304,534 1,257,915 Community seNices 1,023,255 1,771 2.329,560 1,023,255 7,740 2.335,529 930,964 14,457 2.203.336 5,969 5,969 80.474 17.828 80.474 17.828 50,265 7.825 Fundroising costs Totol ExtEnditure 2,427,862 5,969 2,433,831 2,261,426 Net IncomEIIExperKliturel bèft>re transfers Tron5fers between funds Net movement in funds for the yeor 328,144 10,184 338,328 8.038 110,1841 12,1461 336,182 69,329 18 336,182 69,329 Totol Funds Ot l April 2021 2,612,457 35,264 2,647,721 2,578,392 Totol funds Ot 31 Morch 2022 18 2.950,785 33,118 2.983,9)3 2.647,721 All Income ond expenditure derive from continuing octivilie& The sioiement of Finonciol Aciivities includes oll goins ond los*$ recognised in Ihe yeor. The notes on poge$ 17 to 25 form portof ihese finonciol stoiements Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr Balance Sheet Totol 2022 Totol 2021 Notes Fixed ossets Freehold property Other longible fixed 05sets Totol Fixed A55els 12 13 3.187,330 68,365 3,255,695 3.187,330 70,723 3,258,053 Current A55els Debtor5 and preptyments Cosh ot bonk ond in hond 14 511,842 340,117 851.959 122,161 445,454 567,615 Creditors Amounts folling due within oneyeor 15 1209,7831 1210.6801 Net Current Assets 642,176 356,935 Creditors Amounts folling due ofter more ihon oneyeor 16 1913,9681 1967,2671 Total NetAssets 2,983,￿)3 2,647,721 The Chority Funds Unregtricted funds Designated funds Total unrestricted funds Restricted funds 17 2,813,069 137,716 2,950,785 33,118 2,474.741 137,716 2,612,457 35,264 Totol ChoTlty Funds 2.983.9)3 2.647,721 The Finonciol Stotements which hove been prepared in occordonce with the special prov15ions reltsting lo thè 5ffl011 companies regime within Porl 15 of ihe Componies Aci 2006 were opproved ond outhorised for issue by the Bc4)rd on.. 16 September 2022 Signed on beholfof the Bwrd of Directors by.. Peter Taylor Choirmon of Executive Committee & Trustee Nick Lothom Member of Executive Committee Treosurer & Trustee The notes on poges 17 to 25 form portof these finonciol stotements Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr Statement of Cash Flows 2022 2021 Recontiliotion of income to nel cosh fl(>w from operoting octivities: Net income for yeor Investment income Depretiotion on tongible ossets Loss on sole 010sseis IlncreosellDecreo* in debiors IncretssellDe(rea5el in creditors Net C05h loutflowllinflow from operating activities 336,182 69,329 11,5871 41,858 500 160,3531 56,260 106,007 36,284 134 1389,6811 18971 119,3201 Cosh flo1￿ from investing octiwties- Investment income 1,342 134,0601 132,7181 1,587 125,3531 123,7661 Purcthse of tongible fixed Ossets Net cosh lobsorbedl by Investing octivities Cosh flowg from Finoncing octivibes Rewymenl ol loan Net cosh ab￿[bed in finoncing octivities 153,2991 153,2991 147,7011 147,7011 Chonge in tosh or cosh equivolent> in the reporting period 1105,3371 32,540 Cosh ond cosh equivolents ot 31 Morch 2021 445.454 412,914 Cosh ond cash equivalents ot 31 March 2022 340,117 445.454 Anolysis of chonges in net debt Al 31 Marth Co5h At 31 March 2021 Flow 2022 cosh.al bonk ond in hond Debt: Secured bonk loon 445,454 11,018,736) 1105,3371 51,469 340,117 1967,2671 Total E1573.2821 £153,868> £1627.1501 Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr Notes to the Financial Statements l. Accounting Policies lol Bosis of occountsng Horpenden Mencop is o privote compony limited by guorontee registered in England ond Woles. The choritoble company consiitutes o public benefit eniily os defined by FRS 102. The finonciol stotements hove been prepored in occordonce with Accounting ond Reporting by Chorities.. Statement of Recommended Proitice opplictsble to chuilies prewring their tsccoun15 in accordance with the Finonciol Reporting Stondord opplicoble in Ihe UK ond Republic of Irelond isgJed in October 2019, the Finonciol 51ondord opplicoble in the Ljnited Kingdom tsnd Republic of Ireland IFRS 1021, Ihe Choritie5 Act 2011, the Comptsnies Act 2006 ond UK Generolly Accepted Accounting Proctice. The finonciol slotemenis ore prewred on o going concern ￿515 under the historicol cost conventiorL The finonciol siotemenis ore presented in pounds sterling which isthe funciionol currency of the choritoblecompony ond ore rounded to the neorest pound. Ibl Fu￿1 occounting Unrestricted funds ore ovoiloble lor use ot Ihe dis(reiion of ihe Trustees in furtheronce of the generol objectives of ihe Chority. Designoted funds oo unrestricted funds eormorked by the Executive Commiltee for porliculor purposes. Restricted funds ore subjected to restrictions on Iheir expendilure imposed by Ihe donor or through the terms of an oppeol. Detoils of the mture ond purpose oleoch fwbd ore sel oul in notes 17 ond 18. Icl Fixed osots Fixed osseis ore sloted oi cost less occumuloted depreciolion. The costs of minor oddilions or ihose costing below £3￿ ore not Depreiiotion is provided oi roles colculoted to write oflihe cost ol fixed Ossets less iheir esiimoted residuol volue, over their expected useful lives on the following b)sis'. Freehold lond Freehold buildirys Vehicles, fumilure, ond equipment 2% 25%-33 113% on cost Idl Inton All incoming resources ore included in the Stotement of FinonciolActiwties when the Chorily isentitled tothe income ond the omount con be quanlified wilh re050noble accurocy. The following specific wlicies ore applied to porliculor cotegorie5 of income-. charges for re5idenig ore included in the finonciol stotemenis on thè b051£ olomounts receivoble in the year. Donation5, Subscriptions, Chority 5hDp and other fuDdroi5ing income is accounted for 05 received by the Chtsrily. Legocie5 are included when Ihe Chorily is odvised by the personol representotive of an eslole Ihoi poyfflent will be mode ond the omouni involved con be quoniified. clothing ond other item5 donoted lor resole through the Chority Shop ore included 0$ incoming resources within octivilies lor generaling funds when they Ore sold. investmeni income is included when receivoble. the value ol services provided by volunteers hos not ken included in these occounls. lel Expenditure Expendilure is recognised on on occruols bosis 05 liobility is incurred. Expenditure includes ony VAT which connot be fiJlly recovered. and is reporled 0£ port of the expenditure to which it relotes.. C0515 of generoting funds comprise ihe cost ossocioied with ottrociing volunlory income ond the costs ol iroding lor fundroising purposes including Ihe Chorily Shop. Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr (el Expendilure (Continued) Chariioble expenditure comprises those costs incurred by the Chority in ihe delivery of its activities and 5erviie5 for its beneficiorie& It includes both costs ihol con be ollocoted directly 10 such octiwties ond those costs of on indirect noture necessory to gJpport them. Govermncecostsinclude thosecogts ossocioted with meeting ihe constilutionol ond stolulory requiremenlsof ihe Chorilyond include Ihe audit f&s and costs linked to the Sirotegic fflonogement of the Chority. All cosisore ollocoted between the expenditure cotegories of the Siolement of Finonciol Actiwties on o ￿$15 designed to reflect the use ol the resourie. C051£ reloiing to a porticultsr Oclivily ore ollocoted directly, others where moieriol. ore opporlioned on on oppropriole boses, comprising per copito ond esiimoled usooe. lfj Debtors oThJ creditors receivobleltx)yoble within 0￿ yeor Debiors ond creditors with no sioied interest rote ond receivoble ond poyoble within oneyeor ore recorded ol Ironsoclion price. 191 Pensions The Chorily provides o defined coniritrmjtion personol pension scheme orrongemenl for its employees. The pension chorge in ihe occounts repres￿1$ the omounts poyoble by the chority to the funds in respect of the yeor for employee members. Ihl Operoting Leoses Rentols opplicoble to operoting leoses where substonliolly oll of the benefits ond risk of ownership remoin wilh the lessor ore chorged io the occouni$ 0$ incurred. Ill Finonciol Instruments The chorilyonly hos finonciol ossels ond liobilities of o kind thoi quolify 0$ b)sic finonciol instruments. Bosic finonciol instrumenls ore initiolly recognised ot tronsociion volue and subsequently me05ured ai iheir settlement volue. Ill Tox The charity is on exempt chority within the meoning of schedule 3 of the Chorilies Act 2011 ond is considered to poss thÈte£ts sel out in porogroph I Schedule 6 Finonce Act 2010 therefore il meets the definition of o choriloble componyfor UK Corporotion lox purposes. Ikl Going CO￿e[n The finonciol siotements hove been prepored on o goiry concern bosis 0$ the trustees believe thot no moteriol uncerloinlies exist. except a5 di5c105ed below. The iru5tees hove considered the level of fund£ held ond the expected level of Income and expenditure lor 12 months from outhorising Ihe* fimnciol 5tatement> The budgeted incomeond expenditure Is sufficieniwith the levels ol reseNes lor the chority io be oble to continue tss o going concern. 111 Judgements ond the key sources of eslimotion uncertointy Preparolion DI the finonciol stoiements requires monogefflent to moke 5ignifiiant judgements In applying the occounting policies of Ihecharilable compony tsnd e5timotes and ossumpiiDns that hove £ignificoni eflecl on the recognition ond me05uremeni ol assets, liobilities, income, ond expenses. Actuol results my be differeni to Ihose estimotes. Im) Government Gronts Income from Government gronts is recognised in ihe period lor which they ore received Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr Donations and legacies Unrestricted Restricted 2022 2021 t)onotions Legocies Subscriptions GrontS 8,247 467,012 396 11.502 14,007 22,254 467,012 30,250 50,000 470 1.944 11,502 487,157 14,007 501,164 82,664 3. Charitable Activities Unresiricted Restricted 2022 2021 I￿Orni￿ ReSOUTces From Public Authorities Gronts ond government wndemic support Rentol income Fees for using loiililies ond services Totol 5ervice5 income Charitable activitie5 Costs Stoff Costs Depreciotion Secured Loon Interest poyoble Other direct costs Governonce costs 1,760.236 1,760,236 1,710.965 83,043 300,507 47,227 2,191.013 83,043 300,507 47,227 2,191,013 118,972 294,455 42,212 2,166,604 1,952,750 35,272 31,839 298,668 11,031 2,329.560 1,952,750 35,272 31,839 304,637 11,031 2,335,529 1,838,071 39,468 39,599 276,583 9,615 2,203,336 5,969 5,969 Nei deficit on choritobleoctivities 1138,5471 15,9691 1144,5161 136,3721 4. Other Trading Activities Unrestricted Restricted 2022 2021 Shop.. income Gronts ond government pondemic support Totol income Shop expenditure. Stoff c051$ Other 63.285 4.348 67,633 63,285 4.348 67,633 16,090 61,220 77,310 142,9611 137,5131 112,8411 142,9611 137,5131 112,8411 131,2501 119,0151 27,045 Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr 5. Fundraising activities Unrestricted Restricted 2022 2021 Income Expenditu 8,861 117,8281 8,861 117.8281 2,590 17.8251 18,9671 18,9671 6. Governance costs 2022 2021 Prolessionol lees- Auditor's remuneroiion Administrotive solories Insuronce- Trustee indemnity 5,760 4,255 1,016 11,031 4,800 3,825 990 9,615 7. Net Income/Expenditure Nel IncomellExpenditurel in theyeor is stoted oftercredilingl Ichorgingl.. 2022 2021 Note Pandemic reloled support Stoff costs Auditorfs remunerotion Depreciolion 87,391 12,005,9571 15,7601 136.2841 180,192 11.879.869) 14,8001 141,8581 Non-oudil services.. In common with mony other buynesses of our size ond noture we use our oudiiors to 0SSlSt us with the provision of oiher services from lime to time. Duriw theyeor ended 31st Morch 2022 no other services were provided. 8. Pandemic related support POndern￿ reloted support Gronis Cost recovery 2022 2021 Hertfordshire County Council IHCCI.. Gron15 towords costs ol Infection control Personal Prolective Equipment IPPEI lob retention scheme Ifurloughl Stotuiory Sick poy- covid reloted 77,297 77,297 63,321 29,787 43,277 3,450 1,672 4,422 1,672 4,422 Reloil gronis ond rote reboies 4,000 4,000 40,357 81.297 6.094 87,391 180.192 The Gronts from Hccore iowordscosis of stofldiverted from Lheir normol duliestocomboi the wndemic ond deol with covid reloted issue> Thecost recoverywos in respect of specific odditionol cosis incurred becouse ofthe pondemic. Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr 9. Staff costs 2022 2021 Solories Sociol security cosls Employer contributions io pensK>n schemes Redundoncy costs Other employment costs Totol employment costs Agency costs 1,508,946 126,701 68,650 32,575 29,572 1,766,444 239.513 2,005,957 1,521,458 124,169 70,139 33.292 1,749,058 130.811 1,879,869 Totol emoluments of £317,501 12021.. £316,1061 were poid to 6 key monogement personnel. One employee received emoluments of between £70,000 ond £80,00012021'. one employee between £60,0ffl and £70,ffl01. No emolumenis were poid to Trusiee$12021'.nill. The chority provides o defined conlribulion pension orrongement for ils eligible employees. The pension coniributions mode in the yeor, disclosed obove, ore in respeci of 7112021-691 preseni employ&s. The overoge lull lime equivolent monihly number olemployeeswos.. stoff numbers Support Sorvices Administrotion 2022 2021 56 55 61 61 10.Trustee Remuneration & Related Party Transactions No memberolthe Executive Committee received ony remuneroiion lor thisyeor ond m relevonl expenses were reimbur*d to Truaees lor ihis yeor. No Trustee or other person reloted to the Chorily hod ony personol inieresl in ony coniroct or tronsoction entered into by the Chority duriry theyeorexcept inconneclion with theprovisionof services bythe chority inthe normol course ofitsoperotionsondon its Stondord terms. 11.Taxation The Chority is exempt from tox on income ond goins folling within sedion 505 of the ToxesAct 1988 or section 256 of the Toxotionof Chorgeoble Goins Aci 1992 10 the exlent thot ihese ore opplied in furtheronce of its choritoble object> No chorges to loxotion hove orisen on ihe chorily In the yeor. 12021 none) Harpenden Mencap locall me Annual Report and Account5 for theyeor ended 31 March 2022 HaYpend•Tr 12.Freehold Property 2022 2021 Cost.. Pine Court sioiwjoys 2,608,309 579,021 3,187,330 2,608,309 579,021 3,187,330 Freehold Property. Pine Court. The freehold property known os'Pine Court, is situoted in Codton Rood. Horpenden. The building is wholly used for choritoble purposes ond is held to provide semces to the chorily's beneficiorie& Accordingly, the volue in use comprises the preseni volue of the ossei's service potenliolwhich is best represented bydepreciated replocement cost. This is greoterthon the octuol coslwhich therefore retnoins the opproprioie corrying volue in the occounts ond. occordingly. nodepreciotion is required in occordonce wilh occounting policy Ic. Freehold PfOKkrty.'Stoinvoys' The freehold property, known 0s'5toiwioys' is situoted in Dwglos Rood, Horpenden. The building is moinly used for choritoble purposes ond ig held to provide Services 10 the choritl5 beneficiories Given thot the indicoiive current rmrkei volue of ihe property and. occordiryly, the proboble residual volue 15 in exce55 01 £3,000,OW the oppropriole iorrying volue in the occounts remoins cost ond no deprecioiion is required inoccordonce with occouniing policy Ic. Theopplicolion olthe buildings depreciotion policy Ic is reviewed onnuolly bythe Executive Committee ond depreciolion will ￿ provided lor ot the point In time when omortisotion of cost is recognised os being required. 13.Other Tangible Fixed Assets Furniture &equipmenL Property Motor office veh￿leS Totol Cost At l April 2021 Additions 361,067 14,734 16.7991 67,190 19,326 22,905 451.162 34,060 16.7991 478.423 Disposols At 31 Mofch 2022 369,002 86.516 22,905 DepTeciotion At l April 2021 Chorge for yeor Disposols AI 31 Mofch 2022 306,805 26,979 16,6651 50.729 9.305 22,905 380,439 36,284 16,6651 410,058 327,119 60,034 22,905 Nel book volue: Al 31 March 2022 41,883 26,482 68,365 At 31 Morch 2021 54,262 16,461 70,723 The property ond office furniture ond equipment ond the motor vehicles ore oll used wholly for choritoble purposes. Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr 14. Debtors 2022 2021 Residents'chorges invoiced other debtors Prepoyments 5,756 475,402 30.684 15,235 71,616 35.310 511.842 122.161 15.Creditors.' amounts falling due within one yeor 2022 2021 Note 16 Bonk loon repoyoble within one yeor Income in advance Trode creditors Sociol Securily ond oiher toxes Pension contributions Other creditors 53,299 51,469 5,128 52,436 39,950 11,109 6,913 55,680 36,214 10,612 2,546 45,315 12,300 37,492 Accruols 209.783 210.680 16.Creditors'. amounts falling due after more than one year 2022 2021 Within one yeor- Icopitol only for the next yeorl Bonk Loon repoyoble ofter more thon l yeor. Between one ond iwoyeors Between twoond five yeors After more thon fiveyeors PAJnk Loan repoyable ofter more thon l yeor. 53,299 51,469 55,195 177.645 681,128 913,968 53,299 171.544 742,424 967,267 Totol bonk loon ot 31st Morch 2022 967,267 1,018,736 The bonk loon is o non-residenliol mortgoge agreement with the Chority's bonkers Triodos Bonk UK Ltd, for o totol sum of El,400,000. which w05 rtsised io port finance the purchase and conslruition ol Pine Court, Corlton Rood, Harpenden (see noie 121. Al the btslonce Sheet doiethe loon is secured on ihe Chorily's freehold property'stoirwoys'ond comprised opproxirmiely 35% of its e5timoled market volue. The loon is rep)yoble in monthly instolmentsover 24yeors commencing July 2012, with inleresl chorged ot b)se roteplus 2.25% wth o minimum rote of 3.5%. Harpenden Mencap locall me Annual Rewrt ond Accounts for Iheyeor ended 31 Morch 2022 HaYpend•Tr 17.Analysis of Net Assets Between Funds Restrirted Funds De5KJnated Fund% Generol Totol Fund Fund% Tongible fixed osots Current ossets 3,255,695 681.125 1209,7831 1913,9681 2,813,069 3,255,695 851.959 1209,7831 1913,9681 2,983,g)3 33,118 137.716 Total net fjS5eis 33,118 137,716 18.Movements In Funds l April 2021 I￿tsme Expenditure Tronsfers 31 March 2022 Unrestricted fundg Generol fund Designated funds-. 2,474,741 2,756,006 12,427,862) 10,184 2,813,069 101,289 36,427 101,289 36,427 2,950,785 Mojor Buildiry Repoirs Totol unfestr￿ted funds 2,612,457 2,756,006 12,427,862) 10,184 Restricted fundt 16,604 720 17,324 IT & Communicolion 11,502 14,5021 11,4671 Amenities 18,660 1,785 13.1841 15,794 Totol re5triited funds 35,264 14,(X)7 15,9691 110,1841 33,118 Total Funds 2,647,721 2,770,013 12,433,831) 2,983,￿)3 Thedescription of the fund iypesis covered in the Accounting Policies (Note 11. The specific funds held by ihe chorily ore.. Generol Fund.. The unrestricied ond genertsl fund is ovoiloble for use in fulfilling the generol objects ol ihe chority. At 31 March 2022 ihe general fund bolonce ovoiloble wos £2,813,069, of which £2,288,428 hos been used io ocquire lunctionol fixed 05geis. The remoining bolonce of E524.641 is ovoiloble lo be opplied towords meeting the chorily s currently ossessed reserve requiremeniofal leost£5ffl,000,. howeverwe oniicipoie some chollenging economic times in Ihe neor luture ond we ore looking 10 invest further in property. The Exe(utive Committee continue 10 monitix both the reserves level requirement ond the funds ovoiloble in the current yeor. - - - - - |21,000|21,000|37,092|2,137| |---|---|---|---| |84,000|84,000|743|2,880| |24,500|45,500|-|-|