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2021-03-31-accounts

SHEFFIELD MENCAP

(A company limited by guarantee and not having a share capital)

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

SHEFFIELD MENCAP

CONTENTS

FOR THE YEAR ENDED 31 MARCH 2021

Page
Legal and administrative information 1
Report of the trustees 2
Report of the independent auditors to the members 6
Statement of financial activities 8
Balance sheet 9
Statement of cash flows 10
Notes forming part of the financial statements 11

SHEFFIELD MENCAP

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 MARCH 2021

STATUS

The organisation is a charitable company limited by guarantee and governed by its memorandum and articles of association. The charity exists as a separate legal entity and is independent of the national charity the Royal Mencap Society.

DIRECTORS & TRUSTEES The directors of the charitable company (“the charity”) are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees. In accordance with the Articles of Association the trustees are nominated and elected by the members on an annual basis in general meetings. The elected trustees have the power to co-opt other members to the executive board of directors (known as the committee) to fill specialist roles. Although no formal training or induction programme is utilised the trustees are normally elected on the basis that they are suitably experienced to carry out the functions expected from members of the board.

The trustees serving during the period and since the period end were as follows: The trustees serving during the period and since the period end were as follows:
C. Booth - Chair
C. Sterry - Treasurer
C. Gamble
L. Ward
C. Walker
D. Wand
J.M. Michel - resigned June 2020
N. Cosgrove
H. Cooper
R. King - deceased June 2020
M. Baxter
K. Pugh
T.F. Viner
L. Williams - appointed 29/09/2020
J.A. Badger - appointed 26/01/2021
J.C. Mitchell - appointed 26/01/2021
J. Thompson - appointed 26/01/2021
A.J. Tkacz - appointed 26/01/2021
COMPANY SECRETARY J. Sullivan
CHIEF EXECUTIVE J. Sullivan
SENIOR MANAGERS S. Slater Jones
D. Swindlehirst
COMPANY NUMBER 3168775
CHARITY NUMBER 1056155
REGISTERED OFFICE Norfolk Lodge
Park Grange Road
Sheffield
S2 3QF
BANKERS Lloyds Bank plc
City Branch
Church Street
Sheffield
STATUTORY AUDITORS Tingle Ashmore Ltd
Enterprise House
Broadfield Court
Sheffield
S8 0XF

1

SHEFFIELD MENCAP

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their annual directors’ report together with the financial statements of the charity for the year ending 31 March 2021 which are prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland published in October 2019.

Legal and administrative information set out on page 1 forms part of this report.

Objects and activities of the charity

Our vision is that all people with a learning disability and their family carers in Sheffield feel valued and respected. We believe that everyone should be supported to reach their full potential and to live the life they choose. Our charity exists to provide and support activities and services that improve the quality of life for people with learning disabilities and their carers, in Sheffield. To achieve this object, the charity operates a number of projects, listed below.

Aims

In all our work Sheffield Mencap aims to:

At a time when charities face fierce public scrutiny and criticism, we feel that it is more important than ever to demonstrate that we uphold the highest values and operate a culture of professionalism and responsible financial management. We are committed to being a highly professional organisation, efficiently and responsibly run, with a strong commitment to quality, safeguarding and robust governance.

Public benefit

The trustees consider that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Charities Commission and that the detailed review of activities, set out in this Annual Report, demonstrates that the charity delivers public benefit.

Governing Document

Sheffield Mencap is a company limited by guarantee governed by its Memorandum and Articles of Association incorporated 6 March 1996 as amended by special resolution dated 14 February 2005 and 3 June 2010. It is registered as a charity with the Charity Commission.

Organisation

The board of directors / trustees (known as “the executive committee”) of up to 20 members who meet bi-monthly to administer the charity. A chief executive is appointed by the trustees to manage the day-to-day operations of the charity. The list of the trustees and method of election are given in full on page 1.

Key Management Personnel Remuneration

Annually, the remuneration of the key management personnel is set using the NJC pay scales as a guide and benchmark with the consideration and review of comparable and relevant salaries relating to similar employment positions.

Financial review

The net income for the year amounted to £217,167 (2020 - net income £2,676). Of this net amount, general funds increased by £215,210 and restricted funds increased by £1,957. Total funds now stand at £766,240 (2020 - £549,073).

Financial sustainability is a key priority for Sheffield Mencap and Gateway. The trustees monitor the income and expenditure throughout the year which also includes the management of funds brought forward to ensure that the charity only expends available funds.

2

SHEFFIELD MENCAP

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2021

Training & Support Projects and Social Activities

We currently run the following projects and activities:

Gateway

Our long-established and much-loved evening social and leisure service runs on four nights each week and continues to attract large numbers of members. There are over 80 people attending on some nights. There are two adult evenings and a teens night, all of which depend on the utilisation of numerous volunteers in respect of transport and the activities concerned. A varied range of Music, Art, Sport and Cooking activities are provided, and there are arranged weekends away and day trips during the summer. We also have a children’s club running each Friday evening (TGIF) and parents are encouraged to stay and meet together for mutual support.

Activity and Learning Hub

This service runs 5 days a week at Norfolk Lodge and is extremely popular with our members who fund their place through their social care plan. The Activity and Learning Hub offers a wide range of accredited and non-accredited sessions to our members to provide engaging, challenging and creative opportunities for development and progression.

Sharing Caring Project

This highly valued service provides practical support to family carers of people with learning disabilities and comprises of our Keep in Touch service and a new Carers Outreach Project, offering creative group work with carers and the cared for meeting together.

Out & About

Out and About works with volunteers to provide a flexible short breaks service to people with a learning disability and their family carers. The project does this mainly through small group activities in the community. However, we do offer sports and fitness sessions in house and in the community too.

Children’s Services

We provide several projects for our young people, including SNIPS, a flexible short breaks service running on Saturdays and in school holidays, Shine Out on Saturdays, which provides arts and drama workshops and a Friday evening social club. We have recently introduced new projects for children in recent years: Communicate is a Saturday morning session for children with autism from 6 to 10 years. This project is run under speech and language principles and is intended to improve communication, confidence and attention levels. The Children’s Radio Project is for young people aged 12 to 18 and is a place where they learn new skills around broadcasting. Two new initiatives this year are our Children’s Fitness group, which meets each Thursday evening and our SHINE at Mencap programme which works closely over a period of 18 weeks with children and young people who want to manage their weight and their families.

Snoezelen

Our sensory room continues to prove popular. It provides a tranquil environment for an individual or a small group to enjoy the sensations of light, colour, sound and touch. The room is available for individual bookings.

Sunday Lunch Club

Sunday Lunch Club provides a valued opportunity for older carers and the person they care for to meet up every month for fun, friendship and a hot three course meal.

Coffee Bar

The hub of Norfolk Lodge, our coffee bar, is in use all day and throughout the evening and is used by every group.

Reserves policy

The executive committee have developed a policy whereby the unrestricted funds not committed or invested in the tangible fixed assets (the free reserves) the charity holds should be six months of the resources expended. At this level, the trustees feel that they would be able to carry on the charity’s activities in the event of a significant drop in funding, and if required, allow sufficient time to close down services with enough notice that our members have a chance to find an alternative service to reduce distress and anxiety. It would then be necessary to consider how funding would be replaced or the activities of the organisation changed. The free reserves at 31 March 2021 were £426,429 which represents around 6 months of total expenditure.

Future strategy

The challenges and context, alongside our success in delivering significant improvements and change in recent years, put us in a good place as we move into this new business planning cycle. We have set our priorities for the next three years as to:

1. Be the voice of learning disability in the city

2. Aim for excellence in our current services

3. Build and Grow our Charity

3

SHEFFIELD MENCAP

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2021

Investment policy

In accordance with the company’s Memorandum and Articles of Association, the trustees have power to invest monies of the Charity not immediately required for its purposes, as may be thought fit. The management committee will consider suitable investments, securities or properties at such time as the level of reserves justifies a change in the current arrangements.

Principal funding sources

The introduction of individual budgets means that everyone who chooses to use our services pays for their place out of their own budget. We also look to Grants and Foundations for support and have received in excess of £150,000 from this source in the year. We also have some contracts remaining with Sheffield City Council and we are a partner with the Sheffield Carers’ in the citywide Carers’ Contract.

Fundraising policy

Sheffield Mencap and Gateway procures funds through grant and trust fundraising, community fundraising and donations and legacies. During the financial year 2020/21, Sheffield Mencap obtained grants written by the in-house fundraiser and an external professional fundraising company, Competitive Solutions (CSL). This contract with Competitive solutions was terminated in September 2020.

Sheffield Mencap’s financial affairs will be conducted in a responsible manner, consistent with the ethical obligations of stewardship and legal requirements of Charity Commission regulations. The Fundraising Manager is a member of the Institute of Fundraising which sets out a standard for Fundraisers and abides by this standard in their work for Sheffield Mencap and Gateway. In addition, Competitive Solutions were also a member of the Institute of Fundraising.

Sheffield Mencap should closely monitor any individual or organisation that solicits funds on its behalf to ensure adherence to donor intent as well as accountable, transparent and responsible fundraising practices. The Senior Managers and CEO monitored the activities carried out by the Fundraising Manager and CSL through regular meetings and online documentation.

There were no complaints received by the charity in relation to its Fundraising activities.

Donors’ privacy will always be respected. Any donor records that are maintained by Sheffield Mencap will be kept confidential and in line with our Data Protection Policy that is fully compliant with the 2018 Data Protection Act (encompassing the GDPR) . Donors’ have the right to see their own record, to challenge its accuracy and to have their details removed. All requests from donors or prospects requiring that fundraising contact cease will have the request honoured by Sheffield Mencap. Sheffield Mencap does not share the personal data of any individual donors with any external party.

Donors and prospects will be treated with respect by Sheffield Mencap. We will honour their requests to: limit frequency of contacts; not be solicited by telephone or other technology, reduce or cease receiving printed or electronically transmitted material concerning Sheffield Mencap.

Risk review

We continue to implement the findings of a detailed risk assessment undertaken both by staff and trustees, which resulted in the establishment of a range of actions to be initiated by individuals, projects groups and the organisation as a whole. We regularly review our Risk Register. We are committed to identifying and reducing all risks associated with the running of Sheffield Mencap.

Trustees' responsibilities in relation to the financial statements

The charity trustees (who are also directors of Sheffield Mencap for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

4

SHEFFIELD MENCAP

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2021

Statement as to disclosure to our auditors

In so far as the trustees are aware:

Members of the executive committee and members of the charity

Members of the executive committee, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 1. No remuneration or expenses are paid to the directors in respect of their duties as trustees.

Members of the charitable company guarantee an amount not exceeding £1 to the assets of the charitable company in the event of winding up.

Auditors

Tingle Ashmore Limited were appointed as the charitable company’s auditors and have expressed their willingness to continue in that capacity.

Approval

This report has been prepared taking advantage of the small companies exemption of section 415A of the Companies Act 2006.

Approved by the executive committee on 28 January 2022 and signed on its behalf by:

……………………………………………………………………

Director and Trustee – C. Sterry

5

SHEFFIELD MENCAP

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS

FOR THE YEAR ENDED 31 MARCH 2021

Independent Auditor’s Report to the Members of Sheffield Mencap

Opinion

We have audited the financial statements of Sheffield Mencap (the ‘charitable company’) for the year ended 31st March 2021 which comprise the Statement of Financial Activities (Including Income and Expenditure Account), Balance Sheet, Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the report of the trustees, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the report of the trustees. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 4 the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

6

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the charity and the environment in which it operates we identified that the principal risks of non-compliance with laws and regulations related to health and safety and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements being the Companies Act 2006, Charities Act 2011, Charity SORP and payroll tax.

We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements, including the risk of overriding internal controls, and determined that the principal risks related to the incorrect classification and recognition of income and posting inappropriate journal entries. Audit procedures performed included the following:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

……………………………………. Brendan Ashmore ACA Senior Statutory Auditor For and on behalf of Tingle Ashmore Ltd Chartered Accountants and Statutory Auditors Enterprise House, Broadfield Court, Sheffield, S8 0XF

Dated: 31 January 2022

7

SHEFFIELD MENCAP

STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)

FOR THE YEAR ENDED 31 MARCH 2021

Notes
Income from:
Donations, legacies & similar income
2
Charitable activities
3
Other trading activities
4
Investment income
Total income
Expenditure on:
Fund-raising
Charitable activities:
Social activities & projects
Training & support projects
Governance
Total expenditure
5
Net income for the year
6
Transfer betw een funds
Net movement in funds
Total funds brought forw ard
Total funds carried forward		 YEAR END
31 MAR 21
RESTRICTED

£
127,529
162,193
-
-
289,722
-
104,782
152,191
-
256,973
32,749
(30,792)
1,957
106,137
108,094		 YEAR END
31 MAR 21
UNRESTRICTED
£
274,366
540,573
4,500
4
819,443
15,672
107,479
500,676
11,198
635,025
184,418
30,792
215,210
442,936
658,146		 YEAR END
31 MAR 21
T OT A L
£
401,895
702,766
4,500
4
1,109,165
15,672
212,261
652,867
11,198
891,998
217,167
-
217,167
549,073
766,240		 YEAR END
31 MAR 20
TOTAL
£
123,960
762,804
10,980
-
897,744
46,822
193,475
641,303
13,468
895,068
2,676
-
2,676
546,397
549,073

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

8

SHEFFIELD MENCAP BALANCE SHEET

AS AT 31 MARCH 2021

Notes
Fixed Assets
Tangible Assets
9
Investments
10
Current Assets
Stock
11
Debtors and prepayments
12
Cash at bank and in hand
Creditors:
Amounts falling due w ithin one year
13
Net current assets
Net assets
14
Funds
Restricted income funds
Unrestricted funds:
General funds
Designated funds
Total funds
15		 31 MAR 21
£
£
171,282
250
171,532
620
123,032
512,906
636,558
41,850
594,708
766,240
108,094
426,429
231,717
658,146
766,240		 31 MAR 20
£
180,539
250
180,789
689
84,143
328,126
412,958
44,674
368,284
549,073
106,137
203,816
239,120
442,936
549,073

These accounts are prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The notes at pages 10 to 18 form part of these accounts

Approved by the executive committee on 28 January 2022 and signed on its behalf by:

……………………………………………………………………

Director and Trustee – M. Baxter

…………………………………………………………………… Director and Trustee – C. Sterry

Company Number 3168775

9

SHEFFIELD MENCAP STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2021

Cash flows from operating activities:
Net cash provided by operating activities
Change in cash and cash equivalents in the year
Cash and cash equivalents brought forw ard
Cash and cash equivalents carried forward
Cash and cash equivalents consists of:
Cash at bank and in hand
Reconciliation of net income/(expenditure) to net
cash flow from operating activities
Net income for the year
Adjustments for:
Depreciation charges
Dividends and interest
Decrease in stock
(Increase) / decrease in debtors
(Decrease) / increase in creditors
Net cash provided by operating activities		 YEAR END
31 MAR 21
£
184,780
184,780
328,126
512,906
512,906
217,167
9,257
-
69
(38,889)
(2,824)
184,780		 YEAR END
31 MAR 20
£
35,414
35,414
292,712
328,126
328,126
2,676
10,630
-
38
4,879
17,191
35,414

10

SHEFFIELD MENCAP

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

1. Accounting policies

Sheffield Mencap is a company limited by guarantee, registered in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements.

The financial statements have been prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Sheffield Mencap meets the definition of a public benefit entity under FRS 102.

d) Income

e) Expenditure

Cost allocation - Certain expenditure is directly attributable to specific activities and has been included in those cost categories. A proportion of staff, establishment and other costs (management and administration expenditure) that is not directly attributable to individual projects/funds are allocated to the cost of running the project on a staff/time basis or on an agreed value with the fund provider

Pension costs - The charity pays contributions into personal pension schemes on behalf of certain employees.

Fixed assets are recorded at cost or, in the case where fixed assets were donated have been brought into account at their approximate market value by way of transfer from the fixed asset account to donations received. Additions to fixed assets consists of items purchased with a value of over £1,500 that are considered to have a useful economic life of more than one year. This threshold applies to single items only. If required by exceptional circumstances or by restrictions placed on funds, the threshold value may not be applied. Depreciation is charged on a reducing basis which is intended to write off the cost of the fixed assets over their estimated lives, which are reviewed, on an annual basis. The rates used for this purpose are:

Land and Buildings 2% Fixture and Fittings 15% Equipment 20%

Stock is included at the lower of cost and net realisable value.

h) Debtors

Trade and other debtors are recognised at the settlement amount due after any discount offered.

Creditors are recognised when the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

j) Operating leases

All leases are considered to be ‘operating leases’ and the relevant annual rentals are charged wholly to the Statement of Financial Activities.

k) Fund accounting Funds held by the charity are either:

restricted – these are funds that can only be used for a particular restricted purpose within the objects of the charity. They are incoming resources on which the donor has laid down conditions.

unrestricted general – incoming resources on which there is no restriction or designation.

designated fund – this has been set up to identify those unrestricted funds that are not free funds in that they represent the net book value of capital assets attributable to the Charity’s own reserves or are general funds earmarked by the trustees for a particular purpose.

11

SHEFFIELD MENCAP

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

2
Donations, legacies & similar income
General donations
Covid-19 support (incl Job Retention Scheme)
Legacies		 YEAR END
31 M AR 21
RESTRICTED

£
43,700
83,829
-
127,529		 YEAR END
31 M AR 21
UNRESTRICTED
£
137,678
73,369
63,319
274,366		 YEA R EN D
31 M A R 21
T OT A L
£
181,378
157,198
63,319
401,895		 YEAR END
31 M AR 20
TOTAL
£
107,307
-
16,653
123,960

3 Charitable activities income

Charitable activities income
Social activities & projects
Training & support projects		 YEAR END
31 M AR 21
RESTRICTED

£
40,754
121,439
162,193		 YEAR END
31 M AR 21
UNRESTRICTED
£
25,016
515,557
540,573		 YEA R EN D
31 M A R 21
T OT A L
£
65,770
636,996
702,766		 YEAR END
31 M AR 20
TOTAL
£
100,620
662,184
762,804

4 Other trading activities
Other trading activities
Room hire & Rent		 YEAR END
31 M AR 21
RESTRICTED

£
-
-		 YEAR END
31 M AR 21
UNRESTRICTED
£
4,500
4,500		 YEA R EN D
31 M A R 21
T OT A L
£
4,500
4,500		 YEAR END
31 M AR 20
TOTAL
£
10,980
10,980

12

SHEFFIELD MENCAP

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

5 Total expenditure

Fund-raising
£
Activity expenses & materials
1,318
Specialist w orkers
-
Purchases (goods for resale)
-
Client transport costs
-
Staff costs
-
Employers NI
-
Staff pensions
-
Staff training
-
Staff travel & sundry expenses
-
Volunteer expenses
-
Communications
-
Stationery
-
Sundries
-
Legal & professional
-
Audit fees
-
Financial Accounts
-
Room hire
-
Property light & heat
-
Property repairs & refurbishments
-
Management & administration charges
-
Depreciation & profit/loss on asset disposals
-
Support cost allocation (see note 5a)
14,354
15,672
5
Total expenditure cont.
5a
Support costs allocated to activities (allocation basis)
Fund-raising
£
Staff costs (staff numbers)
1,432
Employers NI (staff numbers)
88
Staff pensions (staff numbers)
130
Staff training (staff numbers)
10
Staff travel & sundry expenses (staff numbers)
1
Volunteer expenses (staff numbers)
18
Communications (staff numbers)
205
Stationery (staff numbers)
133
Advertising (staff numbers)
-
Repairs & renew als (floor area)
124
Sundries (staff numbers)
51
Subscriptions (usage)
-
Legal & professional (usage)
11,775
Property costs:
- light & heat (floor area)
83
- w ater (floor area)
17
- repairs & maintenance (floor area)
102
- insurance (floor area)
111
Management & administration charges (actual)
-
Depreciation & asset disposals (usage)
74
14,354		 Social
activities &
projects
£
25,825
150
79
26
53,508
2,925
1,099
-
1,929
-
31
335
569
1,150
-
-
1,200
1,549
39,569
27,220
1,854
53,243
212,261
Social
activities &
projects
£
28,635
1,765
2,591
203
10
360
4,091
2,664
7
6,080
1,015
4,224
9,788
4,103
875
4,988
5,437
(27,220)
3,627
53,243		 Training &
support
projects
£
4,029
-
-
495
415,929
24,255
13,476
80
82
130
1,128
2,684
129
1,150
-
-
3,300
-
36,242
158,111
-
(8,353)
652,867
Training &
support
projects
£
68,724
4,236
6,218
486
25
863
9,818
6,394
17
6,080
2,437
4,225
21,205
4,104
875
4,987
5,437
(158,111)
3,627
(8,353)		 Governance
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,750
1,170
-
-
-
-
-
6,278
11,198
Governance
£
2,863
176
259
20
1
36
409
266
1
124
102
-
1,631
84
18
102
111
-
75
6,278		 YEA R EN D
31 M A R 21
T OT A L
£
31,172
150
79
521
469,437
27,180
14,575
80
2,011
130
1,159
3,019
698
2,300
3,750
1,170
4,500
1,549
75,811
185,331
1,854
65,522
891,998
YEA R EN D
31 M A R 21
T OT A L
£
101,654
6,265
9,198
719
37
1,277
14,523
9,457
25
12,408
3,605
8,449
44,399
8,374
1,785
10,179
11,096
(185,331)
7,403
65,522		 YEAR END
31 M AR 20
TOTAL
£
48,181
2,950
7,281
4,874
439,822
27,413
12,876
879
1,534
472
561
3,556
620
-
3,675
2,642
5,000
230
-
166,448
2,223
163,831
895,068
YEAR END
31 M AR 20
TOTAL
£
143,765
6,227
7,559
4,694
691
736
9,626
9,716
661
15,099
2,507
7,137
60,399
12,163
2,311
28,343
10,238
(166,448)
8,407
163,831

13

SHEFFIELD MENCAP

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

6 Net income for the year

This is stated after charging: YEA R EN D YEAR END
31 M A R 21 31 M AR 20
£ £
Depreciation 9,257 10,630
Auditors' remuneration 3,750 3,675
Trustee indemnity insurance 442 442

7 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel.

Staff costs w ere as follow s:
Salaries and w ages
Employer NI
Pensions		 YEA R EN D
31 M A R 21
£
571,091
33,445
23,773
628,309		 YEAR END
31 M AR 20
£
583,587
33,640
20,435
637,662

The number of employees w ho received total employee benefits (excluding employer pension costs) of more than £60,000 is as follow s:

31 M A R 21 31 M AR 20
£60,001 - £70,000 1 0

No remuneration w as paid nor expenses reimbursed to trustees during either year.

The key management personnel of the charity comprise the Trustees, the Chief Executive Officer and 2 Senior Managers. The total employee benefits of the key management personnel w ere £153,010 (2020 - £147,297)

31 M A R 21 31 M AR 20 Average number of employees during the year 47 52

8 Taxation

The charitable company is exempt from corporation tax on its charitable activities.

14

SHEFFIELD MENCAP

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

9 Tangible fixed assets

L
Cost:
Brought forw ard
Additions
Disposal
Carried forw ard
Depreciation:
Brought forw ard
Charge for the year
On disposal
Carried forw ard
Net book values:
At 31 March 2021
At 31 March 2020		 easehold Land
& Buildings
£
225,224
-
-
225,224
83,339
2,838
-
86,177
139,047
141,885		 Fixtures
& Fittings
£
79,465
-
-
79,465
53,929
3,936
-
57,865
21,600
25,536		 Equipment
£
78,638
-
-
78,638
65,520
2,483
-
68,003
10,635
13,118		 Total
£
383,327
-
-
383,327
202,788
9,257
-
212,045
171,282
180,539
10 Investments
31 M A R 21 31 M AR 20
£ £
Quoted investment at cost 250 250

The market value of the quoted investments at 31 March 2021 w as £245 (2020 - £151)

11 Stock

Coffee Bar
Stationery
General		 31 M A R 21
£
20
400
200
620		 31 M AR 20
£
89
400
200
689

15

SHEFFIELD MENCAP

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

12 Debtors and prepayments

Prepayments and accrued income
VAT
Other debtors		 31 M A R 21
£
3,266
38,401
81,365
123,032		 31 M AR 20
£
.
3,807
9,292
71,044
84,143

13 Creditors: Amounts falling due within one year

Taxation and social security
Accruals and deferred income
Deferred income movement
Balance at 1 April 2020
Amount released to incoming resources
Amount deferred in the period
Balance at 31 March 2021		 31 M A R 21
£
14,101
27,749
41,850
£
1,010
(1,010)
1,010
1,010		 31 M AR 20
£
18,715
25,959
44,674
£
1,010
(1,010)
1,010
1,010

Deferred income relates to amounts received in advance for trips taking place after the year end.

14 Analysis of net assets between funds:

As at 31 March 2021
Tangible fixed assets
Investments
Net current assets
Net assets at 31 March 2021
As at 31 March 2020
Tangible fixed assets
Investments
Net current assets
Net assets at 31 March 2020		 Restricted
Funds
£
9,565
-
98,529
108,094
11,419
-
94,718
106,137		 General
Designated
Funds
Funds
£
£
-
161,717
250
-
426,179
70,000
426,429
231,717
-
169,120
250
-
203,566
70,000
203,816
239,120		 Total
Funds
£
171,282
250
594,708
766,240
180,539
250
368,284
549,073

16

SHEFFIELD MENCAP

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

15
Movement in funds:
For the year ended 31 March 2021
Restricted funds:
Restricted donations
Sharing Caring Project
Out & About
Radio Project
Communicate Project
Children & Young People Fitness
Shine At Mencap Project
Carer's Outreach Project
Unrestricted funds:
General funds
Designated funds
Total Funds		 At 1 Apr 20
£
72,714
7,415
-
2,583
2,835
-
5,173
15,417
106,137
203,816
239,120
442,936
549,073		 Income
£
144,537
36,441
200
7,445
13,601
2,500
-
84,998
289,722
819,443
-
819,443
1,109,165		 Expenditure
£
(152,676)
(26,898)
(200)
(2,328)
(5,488)
(2,500)
(3,549)
(63,334)
(256,973)
(627,622)
(7,403)
(635,025)
(891,998)		 Transfers

£
(2,580)
(8,364)
-
(2,376)
(3,420)
-
(1,440)
(12,612)
(30,792)
30,792
-
30,792
-		 At 31 Mar 21
£
61,995
8,594
-
5,324
7,528
-
184
24,469
108,094
426,429
231,717
658,146
766,240
For the year ended 31 March 2020
Restricted funds:
Restricted donations
Sharing Caring Project
Radio Project
Communicate Project
Children & Young People Fitness
Shine At Mencap Project
Carer's Outreach Project
Unrestricted funds:
General funds
Designated funds
Total Funds		 A t 1 A pr 19
£
15,783
4,034
12,073
2,751
-
16,026
13,391
64,058
234,812
247,527
482,339
546,397		 Inco me
Expenditure
£
£
80,657
(20,858)
38,496
(26,751)
-
(7,270)
10,775
(7,271)
2,000
(2,000)
-
(6,669)
89,060
(74,939)
220,988
(145,758)
676,756
(740,903)
-
(8,407)
676,756
(749,310)
897,744
(895,068)		 T ransfers
A
£
(2,868)
(8,364)
(2,220)
(3,420)
-
(4,184)
(12,095)
(33,151)
33,151
-
33,151
-		 t 31 M ar 20
£
72,714
7,415
2,583
2,835
-
5,173
15,417
106,137
203,816
239,120
442,936
549,073

17

SHEFFIELD MENCAP

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

16 Revenue commitments

At 31st March 2021, the charity had operating leases w ith total future minimum lease payments as follow s:

31 M A R 21 31 M AR 20
£ £
Amont falling due:
Within one year 8,251 8,251
In the second to fifth years 21,983 27,494
After more than five years 685 3,425

17 Related parties

There w ere no related party transactions requiring disclosure in either year.

18 A detailed breakdown of the 2020 Statement of Financial Activities between unrestricted and restricted funds is as follows.

Income from:
Donations, legacies & similar income
Charitable activities
Other trading activities
Total income
Expenditure on:
Fund raising
Charitable activities:
Social activities & projects
Training and support projects
Governance
Total expenditure
Net income / (expenditure) for the year
Transfer betw een funds
Net movement in funds		 R estricted

£
59,646
161,342
-
220,988
-
41,568
104,190
-
145,758
75,230
(33,151)
42,079		 Unrestricted
£
64,314
601,462
10,980
676,756
46,822
151,907
537,113
13,468
749,310
(72,554)
33,151
(39,403)		 T o tal
£
123,960
762,804
10,980
897,744
46,822
193,475
641,303
13,468
895,068
2,676
-
2,676

18