2022-03-31-accounts - Ealing Mencap

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				Unrestricted	Restricted	Total funds	Total funds
			Note	Funds	Funds	2022	202]
					K
Income
Donations and legacies				7,332	0	7,332	5,590
Charitable acdvities				742,863	824,792	1,567,655	2,170,685
Investments				4,070	0	4,070	4,717
Total income				754 65	824 792	1 579057	2 180992
Expenditure
Charitable acdvities			7	(819,188)	(821,848)	(1,641,036	1,874,712
Total expenditure				819188	821 848	1641036	1874 712
Realised gains! (losses)		on investments				0	0
Unrealised gains / (losses) on			investments	(346)		(346)	40,844
Net income / (expenditure)				(65,269)	2,944	(62,325)	347,124
Transfers				33,807	(33,807)	0	0
Other recognised	gains	/ (losses):
Gains / (losses) on	revaluation		offixed assets	0	0	0	151,876
Net movement in funds				(31,462)	(30,863)	(62,325)	499,000
Reconciliation offunds
Total funds brought	forward			802,460	1,182,923	1,985,383	1,486,383
Total funds carried forward				770 998	1,152,060	1923,058	1985383

			Note	2022	2021
Fixed assets
Tangible assets			15	1,204,486	1,253,337
Investments			16	223,238	223,584
Total fixed assets				1,427,724	1,476,921
Current assets
Debtors			17	]18,196	91,845
Cash at bank				782,710	817,486
Total current assets				900,906	909,331
LiabiTities
Creditors falling due w4thin one year				(217,133)	(200,404)
Net current assets				683,773	708,927
Total assets less current liabilities				2,111,497	2,185,848
Creditors falling due after more than		one year	20	(188,439)	(200,465)
Net assets				1,923,058	1,985,383
The funds ofthe charity:			21
Restricted incolne	funds			672,484	703,347
Restricted income	funds: Revaluation	Reserve		479,576	479,576
Unrestricted funds				770,998	802,460
Total charity funds				2,923 958	1,985,383

			Note	2022	2021
Cash flovrs from operating activities
Net cash provided by (used in) operating	activifles			(27,995)	379,252
				(27,995)	379,252
Cash flows from investing activities:
Dividends and interest from investments				4,070	4,717
Purchase ofproperty, plant and equipment				0	0
Sale ofmotor vehicle
Net cash provided by (used in) investing		activities		4,070	4,717
Cash flows from financing activities:
Repayments ofborrowing				(10,851)	(10,666)
Net cash provided by (used in) financing		activities		(10,851)	(10,666)
Change in cash & cash equivalents in the reporting			period	(34,776)	373,303
Cash and cash equivalents at start ofthe reporting period				817,486	444,183
Cash and cash equivalents at end ofthe		reporting	period	782,710	817,486
Note i
Net movement in funds				(62,325)	499,000
Depreciaflon				48,851	50,780
Dividends and interest from investments				(4,070)	(4,717)
(Gains)/losses in value ofinvestments				346	(40,844)
Gains / (losses) on revaluation offixed assets				0	(151,876)
Loan repayments				10,851	10,666
Decrease /(increase) in debtors				(26,351)	7,465
Increase / (decrease) in creditors				4,703	8,778
Net cash inflow from operating activities				27,995	379&252


4.Income	from donations		and legacies
					2022	2021
						g
General donations					7,332	5,590
Legacies					0	0
					7,332	5,590
All income	from donations		and legacies	was unrestricted	(2021 - all unrestricted).
5.Income	from charitable		activities
					2022	2021
Grants receivable
-Restricted					823,979	1,104,231
-Unrestricted					168,293	202,132
					992,272	1,306,363
Individual	budgets	and direct payments		(restricted)	813	30,578
Individual	budgets	and direct payments		(unrestricted)	574,570	833,744
					1,567,655	2,170,685
6.Investment income
					2022	2021
					g
Interest received					3	260
Dividends					4,067	4,457
					4,070	4,717

				Access &	Children	Real Me,	Total
				advocacy	and Young	Gateway &
				services	People	other
			Note
Staffing	and related costs			331,831	31,869	385,883	749,583
Projects'	external	costs		411,992	0	0	411,992
Other direct activity costs				70,616	4,418	41,173	116,207
Premises	costs inc. depreciation			0	1,872	62,012	63,884
Rent &venue hire				1,445	600	43,465	45,510
Support	&,governance		9	46,364	9,067	198,429	253,860
				862,248	47,826	730,962	1,641,036
Analysis	between	restricted	and unrestricted	expenditure:
Restricted				739,644	26,017	56,187	821,848
Unrestricted				122,604	21,809	674,775	819,188
				862,248	47,826	730,962	1,641,036

		Access &	Children	Real Me,	Total
		advocacy	and Young	Gateway &
		services	People	other
Costs		(862,248)	(47,826)	(730,962)	(1641 036)
Personal budgets	and direct payments	8,859	27,737	538,787	575,383
Direct grant support		853,158	55,219	83,895	992,272
Net income		231	35,130	108,280	(73,381

	General	Governance	Total	Basis of	Basis of
	Support			Apportionment
Salary, wages gr related costs	139,814		139,814	Apportioned	on an
				income basis
General office costs	29,861		29,861	except where
				limited by grant
Premises costs inc. depreciation	30,752		30,752	conditions or	where
				specific cost
Audit fees &annual report		5,400	5,400	allocations identified.
Finance, HR ScConsultancy	48,033		48,033
Legal
	248,460	5,400	253,860

10.Net income/(expenditure) for the year	10.Net income/(expenditure) for the year
This is stated after charging:		2022	2021
Operating	leases	52,194	52,427
Depreciation		48,851	50,780
Mortgage	interest payable	6,475	6,660
Audit fees		5,400	5,400
		112,920	115,267

	2022	2021
Salaries and wages	757,682	946,568
Social security costs	60,714	64,414
Pension costs	16,349	19,537
	834,745	1,030,520

			2022	2021
			Number	Number
Community care services			21	31
Management and administration			6	6
			27	37
13.Government grants
			2022	2021
Local authori ts
LBEaling - Access, advocacy, clubs, health		dr. travel training	676,074	727,437
LBHounslow -Travel training			129,873	132,829
Central Government
HMRC Job Retention Scheme Grant			2,761	11,715
Eduction and Skills Funding	Agency		1,500	0
Greater London Authority			13,591	0

		Freehold	Freehold	Freehold Office di	Freehold Office di	Total
			Land	Buildings	Other
				property) Equipment
Cost
Balance as at 1.4.21			136,998	1,113,003	97,645	1,347,646
Additions			0	0	0	0
Disposals			0	0	0	0
Revaluation			0	0	0	0
Balance as at31.3.22			136,998	1,113,003	97,645	1,347,646
Deprecianon
Balance as at 1.4.21			0	0	(94,309)	(94,309)
Charged for year			0	(45,515)	(3,336)	(48,851)
Disposals			0	0	0	0
Revaluation			0	0	0	0
Balance as at 31.3.22			0	(45,515)	(97,645)	(143,160)
Net book value 31.3.22			136,998	1,067,488	0	1,204,486
Net book value 31.3.21			136,998	1,113,003	3,336	1,253,337
The freehold land and buildings		were revalued	by Martin	&Pole Chartered	Surveyors in June 2022. The
Historical Costoffreehold	land	and buildings	was 61,050,000 at 31st March 2022.

16.Investments
	2022	2021
		g
Market value as at 1 April	223,584	182,740
Additions	0	0
Disposals	0	0
Net investment gains ((losses)	(346)	40,844
Market value as at 31st March	223,238	223,584
Historical cost as at 31stMarch	179,272	179,272
UK Fixed Interest	65,140	66,034
UK Equities	75,758	73,486
Investment Trusts	51,083	58,345
Overseas Equities	31,257	25,719
	223,238	223,584

17.Debtors			for the year	ended 31st M	arch 2022
					2022	2021
Amounts falling due after one year:
Lease deposit					18,750	18,750
Amounts falling due within		one year:
Trade debtors					59,228	40,831
Other debtors					10,625	19,900
Prepayments					29,593	12,364
					118,196	91,845
18.Creditors
Amounts falling due within		one year
					2022	2021
Tax and social security					17,124	17,572
Accruals and deferred income					72,207	63,504
Trade and other creditors					117,154	109,855
Loan due within one year					10,648	9,473
					217,133	200,404
19.Deferred income
Deferred income comprises		amounts	received from	grant and funding bodies that relate to income awarded
relating to the following	financial year.
					2022	2021
Balance at 1stApril					53,584	48,517
Amount released to income		earned from charitable		activities	(53,584)	(48,517)
Amount deferred in year					68,284	53,584
Balance at 31stMarch					68,284	53,584

21.Analysis ofch	aritabl	e	funds
			Balance	Incoming	Resources	Transfers	Investment	Funds
			1.4.21	Resources	Expended	(to)/from	gain/(loss)	31.3.22
				and		restricted
				Designation		funds
Analysis ofmovements		in	unrestricted funds:
General fund			585,560	754,265	(819,188)	33,807	(346)	554,098
Designated fund (Survive			216,900	0	0	0	0	216,900
&Thrive)
			802,460	754,265	(819,188)	33,807	(346)	770,998
Analysis ofmovements		in	restricted funds:
Freehold land/property			770,424		0	(45,514)		724,910.00
Revaluation reserve			479,576		0	0		479,576.00
Mortgage			(209,938)		0	10,851		(199,087.00
Enterprise Lodge			1,040,062		0	(34,663)		1,005,399.00
Enterprise Lodge-
development Fund			2,762	0	0	856		3,618.00
Transition Sr,Youth			16,582	0	0	(16,582)		0.00
Parent counselling	3Cs		13,532	0	0	(13,532)		0.00
Children in Need			4,534	9,771	(853)	0		13,452.00
Children's website			1,683	0	0	(1,683)		0.00
EAS			1,529	541,375	(542,904)	0		0.00
Afterschool and Saturday			11,496	0	0	(11,496)		0.00
Inclusion (inc PFA)			15,197	42,000	(50,586)	0		6,611.00
City Bridge Trust			0	25,750	(21,193)	0		4,557.00
Project Search			722	69,715	(68,618)	0		1,819.00
Holiday Activities			13,874	20,629	(15,727)	(18,776)		0.00
Advice Reslience Fund			45,790	6,021	(26,473)	0		25,338.00
CIN Employability			15,160	46,283	(55,557)	0		5,886.00
Children ScYoung			0	0	0	62,069		62,069.00
People's Fund
Saturday Youth Club				23,100	(9,438)			13,662.00
COivtF Jan-Jun'22				10,707	(9,366)			1,341.00
GLA —Advice In				13,591	(5,705)			7,886.00
Community Settings grant
(R)
Household Support	Fund		0	10,000	(9,827)	0		173.00
Sports England			0	5,850	(5,601)	0		249.00
			1,182,923	824,792	(821,848	(33,807)		1,152,060.00

				EALING MENCAP (A Company Limited by Guarantee) Notes to the Financial Statements for the year ended 31stMarch 2022	EALING MENCAP (A Company Limited by Guarantee) Notes to the Financial Statements for the year ended 31stMarch 2022	EALING MENCAP (A Company Limited by Guarantee) Notes to the Financial Statements for the year ended 31stMarch 2022
21.Analysis ofcharitable				funds (continued)
Name of	restricted		fund			Description, nature and purposes ofthe fund:
Enterprise		Lodge				Represents the net value ofthe freehold land &building after
						deducting the outstanding mortgage and depreciation. The purpose of
						the fund is to ensure Ealing Mencap maintains asecure physical cenne
						ofits charitable operations.
Enterprise		Lodge Development			Fund	Toprovide funding as required for developments (e.g. new specialist
						facilities) at Enterprise Lodge.
Transirion		&Youth				Accrued from surpluses arising primarily in prior years &om 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					3year grant awarded to run two residential trips per year for Children.
						Y3has been deferred to 2022/22 due to Could 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,
Afterschool		and 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 dming
						school holidays,
Inclusion	(inc PFA)					A group ofelected representatives who campaign for people with
						learning disabilities in Ealing.
City Bridge Trust						Toprovide travel and transport advice for 21 hours per week.
Project Search						Project Search is a supported internship programme delivered in
						parlnership by Ealing Mencap alongside the Marriot Hotel, Coins and
						West London College, Southall.
Holiday Activities						Holiday Activities is grant funded by the London Borough ofEaling
						and provides services dming school holidays primarliy
Advice Reslience Fund						Funding from CAF Reslience Fund and LBEaling to enable the
						continuation ofan advisor post into FY22 formerly funded by the City
						Bridge trust.
						Page 30

22.Analysis ofnet assets between funds
	Unrestricted	Restricted	Total
	funds	funds	2022
Tangible f&xed assets	223,238	1,204,486	1,427,724
Cash at bank and in hand	578,390	204,320	782,710
Other net current assets/(liabilities)	(30,630)	(68,307)	(98,937)
Creditors ofmore than one year	0	(188,439)	(188,439)
	770,998	1,152,060	1,923,058

interest ra	te is 3'/o a	bove bas	e rate.
				2022	2021
Mortgage	repayable	-less than I year		10,648	9,473
Mortgage	repayable	-within	1to 2 years	11,025	10,266
Mortgage	repayable	-within	2to 5 years	35,478	33,034
Mortgage	repayable	in over	5 years	141,936	157,165
				199,087	209,938

25.Operating leases
	2022	2021
Land and buildings due:
Within one year Between one and five years More than five years	37,500 112,500 187,500	37,500 150,000 225,000
Office equipment due:
Within one year Between one and five years More than five years	11,531 15,714 0	8,610 4,218 0

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