2023-03-31-accounts - Harpenden Mencap

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Contents
Officers and Advisers:
Introduction from the Chairman		and CEO.
Trustees Report
Governance, Structure and Management.
Objectives and Activities	.
Risk
Approach to Fundraising.
Financial Review.
Reserves policy.
Coronavirus Pandemic.
Staff.
Subsequent event.
Plans for future periods.	.....
Going concern ..
Statement of Trustee's responsibilities .....
Appointment ofAuditors. .....
Report ofthe Independent	Auditors. .		10
Statement of Financial Activities.		.	13
Balance Sheet
Statement ofCash Flows			15
Notes to the Financial Statements.			16

	Relstered	Office and	Office and			Stairways
	operational		address			19Douglas Road
						Harpenden
						AL5 2EN
				Company	Number	(England and Wales): 02903642
						Charity Number: 1035252
	Trustees, Directors 8					Peter Taylor (Chair)
	Members ofExecutive:				Caroline Rosser-Smith (Vice Chair)
						Nick Latham (Treasurerj
						Gary Caseberry
						Julie Caseberry
				(resigned 30August 2023) Eloise Huddleston
						John Wallace
				(co-opted 15September 2023)Annemari Ottridge
	Chief Executive Officer:					Angela Duce
Head	ofFinance &Operations:					Kate Bell
	Service	Managers:				Leigh Benford Residential
					Claire Wilson: Community Services
			Bankers:			Triodos Bank UK Ltd
						Deanery Road
						Bristol
						BS1SAS
		Solicitors:				Taylor Walton
						TW House
						Station Approach
						Harpenden
						AL5 4SP
	Independent		Auditors:			Miller &Co
						Chartered Accountants
						5 Imperial Court
						Laporte Way
						Luton
						LU4 BFE
			Patron:			John Kitching
	Contact details:				website:	www. harpendenmencap. org.uk
					email:	ofgceCwharpendenmencap. co.uk
						phone: 01582460055
				facebook: www.facebook.corn/LocalHarpendenMencap/
					twitter:	twitter. corn/HarpendenMencap

Governance	The Charity was founded in 1959.Itisa charitable company, limited by guarantee and incorporated on 2 March 1994.
	We are also a registered charity.
	The company was established under a Memorandum of Assodation and Articles, last reviewed in 2012. The
	Memorandum establishes the powers and objectives ofthe charitable company and is governed by the Articles. In
	the event that the company iswound up the members are required to contribute a maximum ofE1.Ihey do not share
	in any assets ifthere isa surplus.
	Harpenden Mencap isatotally selffunded company and rely on our own resources. We are affiliated to Royal Mencap
	but receive no finandal support from them.
Structure	The Charity has an Executive Committee, up to 12members. The Committee meets monthly and is responsible for
	the strategy and direction ofthe charity. The members ofthe Executive Committee are Directors ofthe Company and
	Trustees ofthe Charity.
	The Executive Committee has overall control ofthe charity. Itisresponsible forthe day-to-day activities ofthe charity,
	although this may be delegated. In addition to the strategic input members ofthe Committee support campaigning,
	publicity and other activities. All members ofthe committees give their time voluntarily and generally receive no
	benefits from the charity other than the incidental benehts ofbeing closer tothe care being offered tosome oftheir
	family members.
	In the year one Trustee, Nick I.atham, provided finance and support services to the Charity through a company of
	which he is a Shareholder and Director to cover absence of critical staff; further details are given below and in the
	notes tothe accounts.
	Trustee appointments are confirmed by the members atthe Annual General Meeting, induding any Trustees co-opted
	since the previous AGM. Potential trustees are invited to attend Executive Committee meetings or working party
	groups before being appointed. On appointment there is an induction process including a pack with background
	information and guidelines on duties and responsibilities, covering both general Charity Commission guidance and
	items specific tothe Charity.
	Currently there is no fixed term or rotation ofTrustees.
	Members ofthe Executive Committee have specigc areas ofexpertise and skill set reviews are undertaken to identify
	strengths and weaknesses as different circumstances arise.
Management	The responsibility forthe day to day running ofthe charity is delegated tothe Chief Executive Officer (CEO) and Senior
	Management team.
	The CEO attends and presents at the Executive Committee meetings. The CEO also liaises regularly with Chair,
	Treasurer and other members ofthe Executive Committee.

Audit response to risk identified
-the nature ofthe industry, control environment and	charity performance;
-results ofour enquiries ofmanagement about their	own identification and assessments	ofthe risks ofirregularities;
-any matters we identified having obtained and reviewed the charitable company's policies and procedures			relating to:
-identifying, evaluating, and complying with laws and	regulations and whether they were	aware of any instances ofnoncompliance;
-detecting and responding tothe risks of fraud and whether they have knowledge of any		actual, suspected,	or alleged fraud;
-the matters discussed among the audit engagement	team regarding how and where fraud might occur in		the gnancial statements	and any potential
indicators offraud.

(Including Income and Expenditure	(Including Income and Expenditure	(Including Income and Expenditure	Account)
					Unrestricted	Restricted	Total	Total
					Funds	Funds	Funds	Funds
							2023	2022
				Notes				E
Income:
Donations and legacies					150,238	55,103	205,341	501,164
Charitable Activities:
Residential Care					1,171,336		1,171,336	1,125,837
Community services					1,096,852		1,096,852	1,064,281
Other activities					1,680		1,680	895
Total Income from Charitable		Activities			2,269,868		2,269,868	2,191,013
Other trading activities					19,214		19,214	67,633
Fundraising income					10,388		10,388	8,861
Investment income: bank interest					5,244		5,244	1,342
Total Income					2,454,952	55,103	2,510,055	2,770,013
Expenditure:
Charitable activities
Residential Care					1,392,680		1,392,680	1,304,534
Community services					1,191,956		1,191,956	1,023,255
Other activities					3,283	4,792	8,075	7,740
					2,587,919	4,792	2,592,711	2,335,529
Other trading activities					91,433		91,433	80,474
Fundraising costs					15,663		15,663	17,828
Total Expenditure					2,695,015	4,792	2,699,807	2,433,831
Net Income/(Expenditure)	before transfers				(240,063)	50,311	(189,752)	336,182
Transfers between funds				18
Net movement in funds for		the	year	6,7	(240,063)	50,311	(189,752)	336,182
Total Funds at 1April 2022					2,950,785	33,118	2,983,903	2,647,721
Total funds at31March 2023				18	2,710,722	83+29	2,794,151	2,983,903

			Total	Total
			2023	2022
Fixed assets:
Freehold property			3,187,330	3,187,330
Other tangible fixed assets		13	45,428	68,365
Total Fixed Abets			3,232,758	3,255,695
Current Assets
Debtors and prepayments		14	77,283	511,842
Cash at bank and in hand			606,528	340,117
			683,811	851.959
Creditors
Amounts falling due within one year			(248,813}	(209,783)
Net Current Assets			434,998	642,176
Creditors
Amounts falling due	after more than one year	16	(873,605}	(913,968)
Total Net Assets			2,794,151	2,983,903
The Charity Funds		17
Unrestricted funds			2,573,006	2,813,069
Designated funds			137,716	137,716
Total unrestricted	funds		2,710,722	2,950,785
Restricted funds			83,429	33,118
Total Charity Funds			2,794,151	2,983.903

tatement of Cash	Fio	ws
					2023	2022
Reconciliation ofnet income to net	cash flow from		operating activities:
Net income/(expenditure) for year					(189,752)	336,182
Investment income					(5,244)	(1,342)
Depreciation on tangible assets					34,862	36,284
Loss on sale ofassets					3,269
(Increase)/Decrease in debtors					434,559	(389,681)
Increase/(Decrease) in creditors					47,103	(897)
Net cash (outflow}/inflow from operating		activities			324,797	{19,320)
Cash flows from investing activities:
Investment income						1,342
Purchase oftangible fixed assets					(15,194)	(34,060)
Net cash (absorbed) by investing activities					(9,950)	(32,718)
Cash flows from Financing activities
Repayment ofloan					{48,436)	(53,299)
Net cash absorbed in financing activities					(48,436)	(53,299)
Change in cash or cash equivalents	in the	reporting	period		266,411	(105,337)
Cash and cash equivalents at31March 2022					340,117	445,454
Cash and cash equivalents at31March 2023					606,528	340,117
Analysis ofchanges in net debt				At31March	Cash	At 31March
				2022	Flow	2023
Cash: at bank and in hand				340,117	266,411	606,528
Debt: Secured bank loan				(967,267)	48,436	(918,831)
Total				6(627,150)	6314,847	(312,303)

. Donations and legacies
	Unrestricted	Restricted	2023	2022
			6	f
Donations	24,582	20,689	45,271	22,254
Legacies	125,276		125,276	467,012
Subset'iptions	380		380	396
Grants		34,414	34,414	11,502
	150,238	55,103	205,341	501,164

			Unrestricted	Restricted		2022
Incoming Resources
From Public Authorities			1,897,007		1,897,007	1,760,236
Grants and government		pandemic support	3,511		3,511	83,043
Rental income			317,549		317,549	300,507
Feesfor using facilities Total services income		and services	51,801 2,269,868		51,801 47,227 2,269,8682,191,013
Charitable activities costs
StaffCosts			2,108,120	411	2,108,531	1,952,750
Depreciation			34,317		34,317	35,272
Secured Loan Interest	payable		43,441		43,441	31,839
Other direct costs			390481	4,381	394,962	304,637
Governance costs			11,460		11,460	11,031
			2,587,919	4,792	2,592,711	2,335,529
Net defidt on charitable	activities		(318,051)	(4,792)	(322,843)	(144,516)

		Unrestricted	2023	2022
				f
Shop: income		19,214	19,214	63,285
Grants and government	pandemic support
Total income		19,214	19,214	67,633
Shop expenditure:
Staff costs		(41,952)	(41,952}	(42,961)
Other		(49,481)	(49,4$1)	(37,513)
Net deficit on other trading activities		(72,219)	(72,219)	(12,841}

	Unrestricted	2023	2022
Income	10,388	10,38&	8,861
Expenditure	{15,663)	(15,663)	(17,828)
	{5,275)	(5,275)	(8,967)

		2023	2022
		6
Professional	fees - AuditoCs remuneration	5,640	5,760
Administrative	salaries	4,560	4,255
Insurance - Trustee indemnity		1,093	1,016
Other		167
		11,460	11,031

			2023	2022
		Note
Pandemic	related support		3,511	87,391
Staff costs			(2,155,042)	(2,005,957)
Auditor's	remuneration		(5,640)	(5,760)
Depreciation			(34,862)	{36,284)

Pandemic related support	Grants	2023 E	2022 f
Hertfordshire County Council (HCC):
Grants towards costs ofinfection control	3,511	3,511	77,297
)ob retention scheme (furlough)			1,672
Statutory Sickpay - covid related			4,422
StAlbans District Coundl:
Retail grants and rate rebates			4,000
	3,511	3,511	87,391

		2023	2022
Salaries		1,554,990	1,508,946
Social security costs		139,853	126,701
Employer contributions to pension schemes		69,243	68,650
Redundancy costs		55,687	32,575
Other employment	costs	32,275	29,572
Total employment	costs	1+52,048	1,766,444
Agency costs		302,994	239,513
		2,155,042	2,005,957

The average full time equivalent
Staff numbers	2023
Support Services
Administration
	61	61

2.Free	hold Property
		2023	2022
Cost:	Pine Court	2,608,309	2,608,309
	Stairways	579,021	579,021
		3,187,330	3,187,330

3.Other Tangible Fixed	Assets
	Furniture	&equipment:		Motor
			offilce	Vehicles	Total
Cost
At 1April 2022		369,002	86,516	22,905	478,423
Additions		10,758	4,436		15,194
Disposals		(19,761)	(3,543)		(23,304)
At 31March 2023		359,999	87,409	22,905	470,313
Depreciation
At 1Api'il 2022		327,119	60,034	22,905	410,058
Charge for year		22,198	12,664		34,862
Disposals		(16,492)	(3,543)		(20,035)
At31March 2023		332,825	69,155	22,905	424,885
Net book value:
At 31March 2023		27,174	18,254		45,428
At31March 2022		41,883	26,482		68,365

	2023	2022
Residents' chargesinvoiced	5,441	5,756
Legacies		442,938
Other debtors	33,096	32,464
Prepayments	38,746	30,684
	77,283	511,842

			2023	2022
		Note
Bank loan repayable	within one year	16	4S,226	53,299
Income in advance			4,374	5,128
Trade creditors			78,643	52,436
Sodal Security and other taxes			41,494	39,950
Pension contributions			10,795	11,109
Other creditors
Accruals			67,573	45,315
			248,813	209,783

	2023	2022
Within one year - (Capital only forthe next year)	45,226	53,299
Bank Loan repayable after more than 1year:
Between one and two years	48,255	55,195
Between two and five years	165,036	177,645
After more than five years	660@14	681,128
Sank Loan repayable after more than 1year:	873,605	913,968
Total bank loan at 31stMarch 2023	918,831	967,267

	Restricted	Designated	General	Total
	Funds	Funds	Fund	Funds
Tangible fixed assets			3,232,758	3,232,758
Current assets	83,429	137,716	462,666	683,811
Current liabilities			(248,813)	(24S,813)
Long term liabilities			(873,605)	(873,605)
Total net assets	83,429	137,716	2,573,006	2,794,151

8.Movement	s in Funds
		1April 2022	Income	Expenditure	Transfers	31March 2023
Unrestricted funds:
General fund		2,813,069	2,454,952	(2,695,015)		2,573,006
Designated funds:
Building		101,289				101,289
Major Building	Repairs	36,427				36,427
Total unrestricted	funds	2,950,785	2,454,952	(2,695,015)		2,710,722
Restricted funds:
Building		17,324	1,720			19,044
Employment Projects			33,414			33,414
Amenities		15,794	19,969	(4,792)		30,971
Total restricted funds		33,118	55,103	(4,792)		83,429
Total Funds		2,983,903	2410,055	(2,699,&07)		2,794,151

	and Buildings:		Other equipment and agreements
	2023	2022	2023	2022
Expiry date:
less than 1year		21,000	648	2 137
between one and five years		84,000	1,015	743
after more than five years		24,500