2021-09-30-accounts - Merseyside Society For Deaf People

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Current financi	al year
			Unrestricted	Restricted	Total	Total
			funds	funds
			2021	2021	2021	2020
		Notes	R		R
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Donations and legacies Charitable activities			28,665 770,942	9,150 69,675	37,815 840,617	48,988 727,954
investments			55,170		55,170	41,061
Other income			6,957		6,957	129
Total income			861,734	78,825	940,559	818,132
'
e r
Charitable activities		7	782,223	47,606	829,829	804,511
Total expenditure			782,223	47,606	829,829	804,511
Net movement	in funds		79,511	31,219	110,730	13,621
Reconciliation	offunds
Fund balances	at 1 October 2020		1,193,152		1,193,152	1,179,531
Fund balances	at 30 September 2021		1,272,663	31,219	1,303,882	1,193,152

				2021		2020
			Notes	R		f
Fixed assets
Tangible assets			12		1,180,130		1,221,452
Current assets
Debtors			14	133,329		194,151
Cash at bank and	in	hand		566,042		376,683
				699,371		570,834
Creditors: amounts one year		falling due within	15	(79,491)		(69,264)
Net current assets					619,880		501,570
Total assets less	current liabilities				1,800,010		1,723,022
Creditors: amounts more than one year		falling due after	17		(496,128)		(529,870)
Net assets					1,303,882		1,193,152
Income funds
Restricted funds			21		31,219
'ct
Designated funds			22	52,500
General unrestricted		funds		1,196,172		1,169,161
Revaluation reserve			23	23,991		23,991
Total unrestricted	funds				1,272,663		1,193,152
Total charity funds					1,303,882		1,193,152

			2021		2020
		Notes	F.		R
Cash flows from operating	activities
Net cash provided by (used activities	in) operating	26		146,170		20,251
Cash flows from Investing	activities
Proceeds on disposal oftangible fixed assets			5,000		160,000
Investment income			55,170		41.061
Net cash provided by (used in) financing activities				60,170		201,061
Financing activities Repayment of bank loans			(16,981)		(87,578)
Net cash used in financing	activities			(16,981)		(87,578)
Net increase in cash and cash equivalents				189,359		133,734
Cash and cash equivalents	at beginning	ofyear		376,683		242,949
Cash and cash equivalents	at end of	year		566,042		376,683

Donations and legacie	s
		Unrestricted	Restricted	Total	Unrestricted
		funds	funds		funds
		2021	2021	2021	2020
			R	F
Donations and gifts		2,079	9,150	11,229	19,492
Legacies receivable Grants receivable		13,000 13,586		13,000 13,586	5,006 24,490
		28,665	9,150	37,815	48,988
Charitable activities
				2021	2020
Education, welfare and support
Income from charitable	activities			347,522	291,858
Services provided under	contract			423,420	436,096
Performance related grants				69,675
				840,617	727,954
Analysis by fund Llnrestricted funds				770,942
Restricted funds				69,675
				840,617
Forthe year ended 30 Unrestricted funds	September 2020				727,954

					Unrestricted	Unrestricted
					funds	funds
					2021	2020
Net gain on	disposal		oftangible	fixed assets	5,000
Other income					1,957	129
					6,957	129
Charitable	activities
					2021f	2020
Education,	welfare		and support
Staff costs					504,060	496,854
Exam fees					11,237	7,868
Other costs					15,244	22,714
					530,541	527,436
Share ofsupport costs (see note 8)					264,848	254,872
Share ofgovernance			costs (see	note 8)	34,440	22,203
					829,829	804,511
Analysis by Unrestricted		fund funds			782,223	794,256
Restricted funds					47,606	10,255
					829,829	804,511

Support costs
	Support	Governance	2021	Support	Governance	2020
	costs	costs		costs	costs
		R			f.
Staff costs	68,528		68,528	64,406		64,406
Depreciation Loss on sale of property	41,322		41,322	41,323 12,416		41,323 12,416
Premises costs	50,341		50,341	59,447		59,447
Office costs	61,561		61,561	51,767		51,767
Other costs	43,096		43,096	25,513		25,513
Audit fees		6,400	6,400		5,600	5,600
Accountancy Legal and professional		7,527 20,513	7,527 20,513		5,513 11,090	5,513 11,090
	264,848	34,440	299,288	254,872	22,203	27?,075
Analysed between Charitable activities	264,848	34,440	299,288	254,872	22,203	277,075

The analysis of auditor's remuneration
Fees payable to the charity's auditor	2021	2020
Audit ofthe charity's annual accounts	6,400	5,600
Non-audit services
All other non-audit services	7,527	5,513

The averag	e	monthly number ofemployees during the	year was:
			2021	2020
			Number	Number
Charitable	activity		22	20
Management		and support	3	3
			25	23
Employment		costs	2021	2020
				R
Wages and		salaries	528,716	525,196
Social security costs			31,228	26,554
Other pension costs			12,644	9,510
			572,588	561,260

Tangible fixed assets
		Freehold land	Fixtures,	Computers	Total
		and buildings	fittings and
			equipment
				f
Cost
At 1 October 2020		1,268,170	98,180	1,549	1,367,899
At 30September 2021		1,268,170	98,180	1,549	1,367,899
Depreciation and impairment
At 1 October 2020		99,024	46,803	620	146,447
Depreciation charged	in the year	24,756	16,256	310	41,322
At 30September 2021		123,780	63,059	930	187,769
Carrying amount
At 30September 2021		1,144,390	35,121	619	1,180,130
At 30September 2020		1,169,146	51,377	929	1,221,452

14	Debtors
								2021	2020
	Amounts falling due within one year:								6
	Trade debtors							91,189	45,591
	Other debtors								102,500
	Prepayments	and	accrued income					3,920	3,920
								95,109	152,011
								2021	2020
	Amounts falling due after			more than one year:
	Prepayments	and	accrued income					38,220	42,140
	Total debtors							133,329	194,151
15	Creditors: amounts falling			due within one year
							Notes	2021 R	2020f
	Bank loans						18	39,432	22,671
	Other taxation	and	social security						488
	Deferred income						16	14,700	14,700
	Trade creditors							15,400	21,100
	Other creditors							1,919	3,411
	Accruals							8,040	6,894
								79,491	69,264
16	Deferred income
								2021 R	2020f
	Other deferred	income						14,700	14,700
	Deferred income is included			in the financial	statements	as follows:
								2021	2020
								F	f.
	Total deferred	income at 1 October 2020						14,700	14,700
	Amounts received		in year
	Amounts credited		to statement offinancial		activities
								14,700	14,700

Loans
		2021	2020
		R
Bank loans		535,560	552,541
Payable	within one year	39,432	22,671
Payable	after one year	496,128	529,870
Amounts	included above which fall due atter five years:
Payable	by instalments	332,940	366,140

donations and grants held o	n trust for spec	ific purposes:
				Movement	in funds
	Balance at	Expenditure	Balance at	Income	Expenditure	Balance at
	1 October 2019	1	October 2020			30September
						2021
West Derby Wastelands	225	(225)
Morrisons Foundation	10,030	(10,030)
Charities Aid Foundation-
Covid Resilience Fund				32,325	(32,325)
National Lottery Awards for All				9,165	(5,127)	4,038
Diabetes Inequalities Fund				5,710	(2,586)	3,124
Liverpool City Council- Community Champions				12,540	(4,320)	8,220
Claude Ballard Southall
Memorial Charity				4,637	(1,600)	3,037
Stop Loan Sharks Community Fund				5,000		5,000
Wirral Building Fund				7,800		7,800
Other				1,648	(1,648)
	10,255	(10,255)		78,825	(47,606)	31,219

Cash generated from	operations					2021 f'	2020
Net income/(expenditure) activities)	for the year (as per the statement				offinancial	110,730	13,621
Adjustments for:
Investment income recognised in statement			offinancial	activities		(55,170)	(41,061)
(Gain)/loss on disposal	oftangible fixed	assets				(5,000)	12,416
Depreciation and impairment oftangible		fixed assets				41,322	41,323
Movements in working	capital:
Decrease/(increase) in	debtors					60,822	(2,675)
(Decrease) in creditors						(6,534)	(3,373)
Net cash provided by	(used in) operating		activities			146,170	20,251