2021-03-31-accounts - Ealing Mencap

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			Unrestricted	Restricted	Total funds	Total funds
		Note	Funds	Funds	2021	2020
Income
Donations and legacies			5,590	0	5,590	13,309
Charitable activities			1,035,876	1,134,809	2,170,685	2,138,105
Investments			4,717	0	4,717	4,676
Total income			1046 183	1134809	2 180992	2 156090
Expenditure
Charitable activities			(828,328)	(1,046,384)	(1,874,712)	(2,175,255)
Total expenditure			828328	1046384	1874712	2 175255
Realised gains / (losses) on investments
Unrealised gains / (losses) on		investments	40,844		40,844	(23,655)
Net income / (expenditure)			258,699	88,425	347,124	(42,820)
Transfers			38,343	(38,343)
Other recognised	gains / (losses):
Gains / (losses) on	revaluation	offixed assets	0	151,876	151,876
Net movement in funds			297,042	201,958	499,000	(42,820)
Reconciliation offunds
Total funds brought	forward		505,418	980,965	1,486,383	1,529,203
Total funds carried forward			802 460	1182923	1985383	1486383

		Note	2021	2020
Fixed assets
Tangible assets		15	1,253,337	1,152,241
Investments		16	223,584	182,740
Total fixed assets			1,476,921	1,334,981
Current assets
Debtors		17	91,845	99,310
Cash at bank			817,486	444,183
Total current assets			909,331	543,493
Liabilities
Creditors falling due within one year		18	(200,404)	(180,581)
Net current assets			708,927	362,912
Total assets less current liabilities			2,185,848	1,697,893
Creditors falling due after more than	one year	20	(200,465)	(211,510)
Net assets			1,985,383	1,486,383
The funds ofthe charity:		21
Restricted income funds			659,035	629,364
Restricted income funds: Revaluation	Reserve		523,888	351,601
Unrestricted funds			802,460	505,418
Total charity funds			1,985,383	1,486,383

				Note	2021	2020
Cash flows from operating activities
Net cash provided by (used in) operating	activities				379,252	127,626
					379,252	127,626
Cash flows from investing activities:
Dividends and interest from investments					4,717	4,676
Purchase ofproperty, plant and equipment					0	(3,213)
Sale ofmotor vehicle
Net cash provided by (used in) investing		activities			4,717	1,463
Cash flows from financing activities:
Repayments ofborrowing					(10,666)	(8,819)
Net cash provided by (used in) financing		activities.			(10,666)	(8,819)
Change in cash &cash equivalents in the reporting				period	373,303	120,270
Cash and cash equivalents at start ofthe reporting			period		444,183	323,913
Cash and cash equivalents at end ofthe		reporting		period	817,486	444,183
Note i
Net movement in funds					499,000	(42,820)
Depreciation					50,780	56,204
Dividends and interest fiom investments					(4,717)	(4,676)
(Gains)/losses in value ofinvestments					(40,844)	23,655
Gains / (losses) on revaluation offixed assets					(151,876)	0
Loan repayments					10,666	8,819
Decrease /(increase) in debtors					7,465	(943)
Increase / (decrease) in creditors					8,778	87,387
Net cash inflow from operating activities					379,252	127,626

					2021	2020
General donations					5,590	7,920
Legacies					0	5,389
					5,590	13,309
All income	from donations		and legacies	was unrestricted	(2020 - all unrestricted).
5.Income	from charitable		activities
					2021	2020
Grants receivable
-Restricted					1,104,231	747,693
-Unrestricted					202,132	340,081
					1,306,363	1,087,774
Individual	budgets	and direct payments		(restricted)	30,578	2,730
Individual	budgets	and direct payments		(unrestricted)	833,744	1,047,601
					2,170,685	2,138,105
6.Investment income
					2021	2020
Interest received					260	892
Dividends					4,457	3,784
					4,717	4,676

		Access &	Children	Real Me,	Total
		advocacy	and Young	Gateway &
		services	People	other
	Note
Staffing and related costs		309,748	46,227	589,394	945,369
Projects' external costs		409,394	0	0	409,394
Other direct activity costs		67,046	2,923	40,813	110,782
Premises costs		3,111	4,248	104,419	111,778
Rent &venue hire		3,042	0	43,086	46,128
Depreciation		0	0	1,064	1,064
Support &governance	9	34,648	11,400	204,149	250,197
		826,989	64,798	982,925	1,874,712
Analysis between restricted	and unrestricted	expenditure:
Restricted		681,857	58,222	306,305	1,046,384
Unrestricted		145,132	6,576	676,620	828,328
		826,989	64,798	982,925	1,874,712

		Access &	Children	Real Me,	Total
		advocacy	and Young	Gateway &
		services	People	other
Costs		(826,989)	(64,798)	(982,925)	(1,874,712)
Personal budgets	and direct payments	10,612	39,348	814,362	864,322
Direct grant support		875,192	50,992	380,179	1,306,363
Net income		58,815	25,542	211,616	295,973

	General	Governance	Total	Basis of	Basis of
	Support			Apportionment
Salary, wages &related costs	119,850	0	119,850	Apportioned	on an
				income basis
General office costs	53,758	0	53,758	except where
				limited by grant
Premises costs	20,335	0	20335	conditions or	where
				specific cost
Audit fees &annual report		5,400	5400	allocations
				identified.
Finance, HR &Consultancy	7,021	43,832	50,853
Legal
	200,964	49,232	250,197

This is stated after charging:	This is stated after charging:	2021	2020
Operating	leases	52,427	52,427
Depreciation		50,780	56,204
Mortgage	interest payable	6,660	8,371
Audit fees		5,400	5,400
		115,267	122,402

	2021	2020
Salaries and wages	946,568	1,100,578
Social security costs	64,414	71,169
Pension costs	19,537	22,471
	1,030,520	1,194,218

			2021	2020
			Number	Number
Community care	services		31	40
Management and	administration		6	6
			37	46
13.Government	grants
			2021	2020
Local authori	ts
LBEaling —Access, advocacy, clubs, health &travel training			727,437	800,137
LBHounslow —Travel		training	132,829	115,803
Central Government
HMRC Job Retention		Scheme Grant	11,715

	Freehold	Freehold	Office &	Total
	Land	Buildings	Other
		(Property)	Equipment
Cost
Balance as at 1.4.20	140,190	1,138,935	97,645	1,376,770
Additions	0	0	0	0
Disposals	0	0	0	0
Revaluation	(3,192)	(25,932)	0	(29,124)
Balance as at 31.3.21	136,998	1,113,003	97,645	1,347,646
Depreciation
Balance as at 1.4.20		(134,620)	(89,909)	(224,529)
Charged for year		(46,380)	(4,400)	(50,780)
Disposals		0	0	0
Revaluation		181,000	0	181,000
Balance as at 31.3.21	0	0	(94,309)	(94,309)
Net book value 31.3.21	136,998	1,113,003	3,336	1,253,337
Net book value 31.3.20	140,190	1,004,315	7,736	1,152,241

16..Investments
	2021	2020
Market value as at 1 April	182,740	206,395
Additions	0	0
Disposals	0	0
Net investment gains / (losses)	40,844	(23,655)
Market value as at 31stMarch	223,584	182,740
Historical cost as at 31stMarch	179,272	179,272
UK Fixed Interest	66,034	66,553
UK Equities	73,486	57,699
Investment Trusts	58,345	39,256
Overseas Equities	25,719	19,232
	223,584	182,740

17.Debtors
	2021	2020
Amounts falling due after one year:
Lease deposit	18,750	18,750
Amounts falling due within one year:
Trade debtors	40,831	46,489
Other debtors	19,900	10,604
Prepayments	12,364	23,467
	91,845	99,310
18.Creditors
Amounts falling due within one year
	2021	2020
Tax and social security	17,572	22,605
Accruals and deferred income	63,504	121,730
Trade and other creditors	109,855	27,152
Loan due within one year	9,473	9,094
	200,404	180,581

			2021	2020
Balance	at 1stApril		48,517	18,841
Amount	released to income earned Rom charitable	activities	(48,517)	(18,841)
Amount	deferred in year		53,584	48,517
Balance	at 31stMarch		53,584	48,517

Analysis ofmovem	ents	in unrestricted f	unds:
		Balance	Incoming	Resources	Transfers	Investment	Funds
		1.4.20	Resources	Expended	(to)/from	gain/(loss)	31.3.21
			and		restricted
			Designation		funds
General fund		505,418	829,283	(828,328)	38,343		585,560
Designated fund (Survive		0	216,900	0	0		216,900
&Thrive)
		505,418	1,046,183	(828,328) .	38,343	40,844	802,460 .
Analysis ofmovements		in restricted funds:
		Balance	Incoming	Resources	Transfers		Funds
		1.4.20	Resources	Expended	to/(from)		31.3.21
					restricted
					funds
Freehold land/property		816,803	0		(46,379)		770,424
Revaluation reserve		327,700	151,876		0		479,576
Mortgage		(220,604)	0		10,666		(209,938)
Enterprise Lodge		923,899	151,876	0	(35,713)		1,040,062
Enterprise Lodge-
development Fund		1,924	0	0	838		2,762
Revaluation reserve		3,468	0	0	(3,468)		0
Transition &Youth		16,582	0	0	0		16,582
Parent counselling	3Cs	13,532	0	0	0		13,532
Children in Need		4,534	0	0	0		4,534
Children's website		1,683	0	0	0		1,683
EAS		1,528	552,625	(552,624)	0		1,529
After School & Saturday		2,191	60,832	(51,527)	0		11,496
Inclusion (inc PFA) .		10,458	57,000	(52,261)	0		15,197
City Bridge Trust		1,166	25,500	(26,666)	0		0
Project Search		0	67,146	(66,424)	0		722
Holiday Activities		0	20,570	(6,696)	0		13,874
A'dvice Reslience Fund		0	52,845	(7,055)	0		45,790
CIN Employability		0	23,142	(7,982)	0		15,160
LCRF (Wave 2)		0	21,105	(21,105)	0		0
LCRF (Wave 3)		0	21,505	(21,505)	0		0
Lottery Community	Fund	0	54,116	(54,116)	0		0
J&H Rausing Trust		0	178,423	(178,423)	0		0
		980,965	1,286,685	(1,046,384)	(38,343)		1,182,923

Name of	restricted	restricted	fund		Description, nature and purposes ofthe fund:
Enterprise		Lodge			Represents the net value ofthe &eehold land &building after
					deducting the outstanding mortgage and depreciation. The purpose of
					the fund is to ensure Ealing Mencap maintains a secure physical centre
					ofits charitable operations.
Enterprise		Lodge Development		Fund	To provide funding as required for developments (e.g. new specialist
					facilities) at Enterprise Lodge.
Revaluation		reserve			The Trustees have transferred this to Unrestricted Reserves since none
					ofthe fixed asset invesments are subject to restrictions.
Transition		&Youth			Accrued &om surpluses arising primarily in prior years from the
					operation ofthe Transition, Connexions &Youth service, this fund is
					to ensure similar services and any shortfall between the income they
					may receive/generate and their costs can be funded.
Parent counselling			3Cs		Accrued from surpluses arising in prior years from the operation ofthe
					Parent counselling 3Cs service, this fund is to ensure similar services
					and any shortfall between the income they may receive/generate and
					their costs can be funded.
Children	in Need				3 year grant awarded to run two residential trips per year for Children.
					Y3 has been deferred to 2021/22 due to Covid 19at the request ofthe
					funder.
Children's		website			Accrued from surpluses arising in prior years from the establishment
					and operation ofthe children's 'Ealing Help' website, this fund is to
					ensure similar services and any shortfall between the income they may
					receive/generate and their costs can be funded.
EAS					Ealing Advice Service is supported by grant funding from the London
					Borough ofEaling. Itwas formerly known as ESAS.
After School &Saturday					This club is for school age children with learning disabilities and is run
					by the services team from Enterprise Lodge. Grant funding is received
					from the London Borough ofEaling. The club does not run during
					school holidays.
Inclusion	(inc PFA)				A group ofelected representatives who campaign for people with
					learning disabilities in Ealing.
City Bridge Trust					To provide travel and transport advice for 21 hours per week.
Project Search					Project Search is a supported internship programme delivered in
					partnership by Ealing Mencap alongside the Hilton Hotel London
					Heathrow Airport Terminal 5 and West London College, Southall.
Holiday Activities					Holiday Activities is grant funded by the London Borough ofEaling
					and provides services during school holidays primarliy

22.Analysis ofnet assets between funds
	Unrestricted	Restricted	Total
	funds	funds	2021
Tangible fixed assets	3,336	1,250,001	1,253,337
Cash at bank and in hand	640,942	176,544	817,486
Other net current assets/(liabilities)	(61,519)	(43,157)	115,025
Creditors ofmore than one year	0	(200,465)	(200,465)
	582,759	1,182,923	1,985,383

interest ra	te is 3%a	bove bas	e rate.
				2021	2020
Mortgage	repayable	—less than 1 year		9,473	9,094
Mortgage	repayable	- within	1 to 2 years	10,266	9,874
Mortgage	repayable	—within	2to 5 years	33,034	31,773
Mortgage	repayable	in over	5 years	157,165	169,863
				209,938	229,423

25.Operating leases	2021	2020
Land and buildings which expire:
Within one year	37,500	37,500
Between one and five years	150,000	150,000
More than five years	225,000	262,500
Office equipment which expire:
Within one year	8,610	13,979
Between one and five years	4,218	12,829
More than five years	0	0


26.Capital Commitments
Capital expenditure	that has	been contracted	for but has not been
provided for in the	financial	statements
Capital expenditure	that has	been authorised	by the Board but has not
yet been contracted	for