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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|
##
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##
||||||||
|---|---|---|---|---|---|---|
|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|||2022|2021|
|---|---|---|---|---|---|---|
|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|||
##