2021-03-31-accounts - Croydon Mencap

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		Page
Report ofthe Trustees	1	to	15
Report ofthe Independent Auditors	16	to	19
Statement ofFinancial Activities		20
Balance Sheet	21	to	22
Cash Flow Statement		23
Notes to the Cash Flow Statement		24
Notes to the Financial Statements	25	to	37
Detailed Statement ofFinancial Activities	38	to	39

						2021	2020
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes
INCOME AND ENDOWVIVIENTS		FRO1VI
Donations and legacies				15,426		15,426	9,811
Charitable activities
Direct charitable activities				371,350	134,775	506,125	461,711
Other trading activities				7,464		7,464	13,890
Investment income				5,981		5,981	7,732
Other income				14,401		14,401
Total				414,622	134,775	549,397	493,144
EXPENDITURE ON
Charitable activities
Direct charitable activities				325,925	113,993	439,918	390,192
Governance costs				13,638		13,638	66,443
Support costs				109,121		109,121	111,147
Total				448,684	113,993	562,677	567,782
NET INCOME/(EXPENDITURE)				(34,062)	20,782	(13,280)	(74,638)
RECONCILIATION	OF FUNDS
Total funds brought	fonvard			830,366		830,366	905,004
TOTAL FUNDS CARRIED FORWARD				796,304	20,782	817,086	830,366

				2021	2020
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
FIXEDASSETS
Tangible assets	14	95,322		95,322	14,810
CURRENT ASSETS
Debtors	15	30,243		30,243	47,246
Investments	16	442,159		442,159	436,451
Cash at bank and in hand		246,288	20,782	267,070	351,256
		718,690	20,782	739,472	834,953
CREDITORS
Amounts falling due within one year	17	(17,708)		(17,708)	(19,397)
NET CURRENT ASSETS		700,982	20,782	721,764	815,556
TOTAL ASSETSLESSCURRENT
LIABILITIES		796,304	20,782	817,086	830,366
NET ASSETS		796,304	20,782	817,086	830,366
FUNDS	19
Unrestricted funds:
General fund				454,904	544,068
Operating reserves				340,400	286,298
Designated fund - delapidations				1,000
				796,304	830,366
Restricted funds:
Carer's Support				1,356
Volunteer buddies				5,555
Active Lives —Strictly Come Walking				6,336
Leslie Park - Round the World Challenge				385
Leslie Park - Treat Me Well				1,150
PiP —EPAts Delivery				3,300
Let's Get Digital				2,700
				20,782
TOTAL FUNDS				817,086	830,366

			2021	2020
		Notes
Cash flows from operating	activities
Cash generated from operations			5,755	(56,757)
Net cash provided by/(used	in) operating	activities	5,755	(56,757)
Cash flows from investing	activities
Purchase oftangible fixed assets			(96,923)	(3,913)
Sale oftangible fixed assets			1,001
Interest received			5,981	7,732
Net cash (used in)/provided	by investing	activities	(89,941)	3,819
Change in cash and cash equivalents		in
the reporting period			(84,186)	(52,938)
Cash and cash equivalents	at the
beginning ofthe reporting	period		351,256,	404,194
Cash and cash equivalents	at the end	of
the reporting period			267,070	351,256

RECOiVCILIATION OFN ACTIVITIES	ET E	XPENDITURE TO NET CASH FLOW	FROM OPERATING
			2021	2020
iVet expenditure for the reporting		period (as per the Statement of
Financial Activities)			(13,280)	(74,638)
Adjustments for:
Depreciation charges			16,219	19,225
Profit on disposal offixed assets			(809)
Interest received			(5,981)	(7,732)
(increase)/ decrease in investments			(5,708)	(6,357)
Decrease in debtors			17,003	16,911
Decrease in creditors			(1,689)	(4,166)
iVet cash provided by/(used	in) operations		5,755	(56,757)

		At 1/4/20	Cash flow	At 31/3/21
Net cash
Cash at bank and	in hand	351,256	(84,186)	267,070
		351,256	(84,186)	267,070
Liquid resources
Deposits included	in cash
Current asset investments		436,451	5,708	442,159
		436,451	5,708	442,159
Total		787,707	(78,478)	709,229

DONATIONS AND LEGAC	IES
			2021	2020
Donations			14,250	8,238
Gift aid			383	472
Subscriptions			793	1,101
			15,426	9,811
OTHER TRADING ACTIVITIES
			2021	2020
Rent received			7,464	13,890
INVESTMENT INCOME
			2021	2020
Deposit account interest			5,981	7,732
INCOME FROM CHARITABLE ACTIVITIES
			2021	2020
	Activity
Support and advice	Direct charitable	activities	87,896	46,398
Leslie Park	Direct charitable	activities	334,579	323,807
Older Carers	Direct charitable	activities		34,830
Chill n chat	Direct charitable	activities	13,830	5,652
Grants	Direct charitable	activities		2,500
Outings and social clubs	Direct charitable	activities	14,875	48,524
Volunteering Buddies	Direct charitable	activities	35,570
Round the World	Direct charitable	activities	2,225
Treat Me Well	Direct charitable	activities	1,150
Strictly Come Walking	Direct charitable	activities	10,000
Let's Get Digital	Direct charitable	activities	2,700
PiP - EPAtS delivery	Direct charitable	activities	3,300
			506,125	461,711

Grants received,	i	nclu	de	d	in the above,	are as	follows:
											2021	2020
Croydon Communities				Grant								2,500
OTHER INCOME
											2021	2020
Gain on sale of	tangible			fixed assets							809
Furlough grant											13,592
											14,401
Other income	includes				government	grants	received	for furlough	claims	made	under the	Coronavirus
Retention Scheme of			613,592.
CHARITABLE		ACTIVITIES COSTS
									Direct		Support
									Costs (see		costs (see
									note 8)		note 9)	Totals
Direct charitable		activities							439,918			439,918
Governance costs									2,599		11,039	13,638
Support costs									109,121			109,121
									551,638		11,039	562,677
DIRECT COSTSOF				CHARITABLE ACTIVITIES
											2021	2020
Staffcosts											395,371	382,797
Professional fees											14,175	13,656
Premises costs											54,360	52,965
Insurance											5,526	5,208
Training costs											5,118	5,463
Repairs, maintenance			and		cleaning						5,325	13,862
Travel											6,155	19,819
Outings, trips and		activity			costs						4,429	21,923
Office costs											24,699	21,975
Newsletter											1,005	1,985
Trustees' meeting		expenses									154	2,235
Other costs											19,017	3,766
Bank charges											85	383
Depreciation											16,219	19,225
											551,638	565,262

Support	costs, included	costs, included	costs, included	in	the above, are as follows:
Governance costs
						2021	2020
						Governance	Total
						costs	activities
Auditors'		remuneration				2,640	2,520
Legal &		Professional	fees			8,399
						11,039	2,520
NET INCOME/(EXPENDITURE)
Net income/(expenditure)					is stated after charging/(crediting):
						2021	2020
Auditors'		remuneration				2,640	2,520
Depreciation - owned			assets			16,219	19,225
Surplus	on disposal of			fixed assets		(809)
Auditors'		remuneration		-other work (excluding VAT)		2,100	2,100
Operating		lease rentals		- land and buildings		45,541	44,978
Operating		lease rentals		- other		2,231	2,422

	Total	Total
	2021	2020
Wages and salaries	363,331	355,408
Social security costs	23,598	19,687
Pension costs	8 443	7701
	383372	382796

	The average	monthly number ofem	ployees during the year was as f	ollows:
					2021	2020
	Charitable	activities			12	13
	Support				3	3
	Governance				1	1
					16	17
	No employees received emoluments		in excess of660,000.
13.	COMPARATIVES FORTHE STATEMENT OFFINANCIAL			ACTIVITIES
				Unrestricted	Restricted	Total
				funds	funds	funds
	INCOME	AND ENDOWIVIENTS	FROM
	Donations	and legacies		9,811		9,811
	Charitable	activities
	Direct charitable activities			459,211	2,500	461,711
	Other nading activities			13,890		13,890
	Investment	income		7,732		7,732
	Total			490,644	2,500	493,144

13.	COMPARATIVES F	OR THE STATEMENT OFFIN	ANCIAL ACTIVITIES -	continued
			Unrestricted	Restricted	Total
			funds	funds	funds
	Charitable activities
	Direct charitable activities		387,900	2,292	390,192
	Governance costs		66,443		66,443
	Support costs		111,147		111,147
	Total		565,490	2,292	567,782
	iNET DlCOlVIE/(EXPENDITURE)		(74,846)	208	(74,638)
	Transfers between funds		3,730	(3,730)
	Net movement in funds		(71,116)	(3,522)	(74,638)
	RECOiNCILIATION	OF FUNDS
	Total funds brought forward		901,482	3,522	905,004
	TOTAL FUNDS CARRIED FORWARD		830,366		830,366
14.	TANGIBLE FIXEDASSETS
				Fixtures
			Short	aIld
			leasehold	fittings	Totals
	COST
	At 1 April 2020		137,238	89,476	226,714
	Additions			96,923	96,923
	Disposals			(769)	(769)
	At 31March 2021		137,238	185,630	322,868
	DEPRECIATION
	At 1 April 2020		137,238	74,666	211,904
	Charge for year			16,219	16,219
	Eliminated on disposal			(577)	(577)
	At 31March 2021		137,238	90,308	227,546
	iNET BOOK VALUE
	At 31March 2021			95,322	95,322
	At 31March 2020			14,810	14,810

15.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
		2021	2020
	Trade debtors	9,933	13,016
	Prepayments	16,600	9,940
	Accrued income	3,710	24,290
		30,243	47,246
16.	CURRENT ASSETINVESTMENTS
		2021	2020
	Close Brothers Treasury Deposit	442,159	436,451
17.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2021	2020
	Trade creditors	3,085	2,338
	Social security and other taxes	9,170	9,872
	Accrued expenses	5,453	7,187
		17,708	19,397

			Land k	Other	Total	Total
			Buildings	Leases	2020	2019
Less 2-5	than years	1 year	46,160 128,000	2,231 5,900	48,391 133,900	37,890 16,194
Over	5 years		152000		152000
			326.160	8 131	334291	54084

MOVEMENT IN FUNDS
		Net	Transfers
		movement	between	At
	At 1/4/20	in funds	funds	31/3/21
Unrestricted funds
General fund	544,068	(34,062)	(55,102)	454,904
Operating reserves	286,298		54,102	340,400
Designated fund - delapidations			1,000	1,000
	830,366	(34,062)		796,304
Restricted funds
Carer's Support		1,356		1,356
Volunteer buddies		5,555		5,555
Active Lives - Strictly Come Walking		6,336		6,336
Leslie Park - Round the World Challenge		385		385
Leslie Park - Treat Me Well		1,150		1,150
PiP - EPAts Delivery		3,300		3,300
Let's Get Digital		2,700		2,700
		20,782		20,782
TOTAL FUNDS	830,366	(13,280)		817,086
Net movement in funds, included	in the above are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted funds
General fund		414,622	(448,684)	(34,062)
Restricted funds
Chill n Chat		13,830	(13,830)
Carer's Support		34,132	(32,776)	1,356
Welfare Rights		31,868	(31,868)
Volunteer buddies		35,569	(30,014)	5,555
Active Lives - Strictly Come Walking		10,000	(3,664)	6,336
Leslie Park —Round the World Challenge		2,226	(1,841)	385
Leslie Park - Treat Me Well		1,150		1,150
PiP - EPAts Delivery		3,300		3,300
Let's Get Digital		2,700		2,700
		134,775	(113,993)	20,782
TOTAL FUNDS		549,397	(562,677)	(13,280)

			Net	Transfers
			movement	between	At
		At 1/4/19	in funds	funds	31/3/20
Unrestricted funds
General fund		649,687	(74,846)	(30,773)	544,068
Operating reserves		236,795		49,503	286,298
StGiles School social fund		15,000		(15,000)
		901,482	(74,846)	3,730	830,366
Restricted funds
Capital fund		3,522		(3,522)
St Giles School			208	(208)
		3,522	208	(3,730)
TOTAL FUNDS		905,004	(74,638)		830,366
Comparative net movement	in funds, included	in the above are as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
Unrestricted funds
General fund			490,644	(565,490)	(74,846)
Restricted funds
St Giles School			2,500	(2,292)	208
TOTAL FUNDS			493,144	(567,782)	(74,638)

			Land k	Other	Total	Total
			Buildings	Leases	2021	2020
						f.
Less	than	1 year	52,520	2,231	54,751	48,391
2-5	years		210,080	3,669	213,749	133,900
Over	5 years		120000		120000	152000
			382 600	5 900	388500	334291