2022-03-31-accounts - Croydon Mencap

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					2022	2021
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies			83,195	84,493	167,688	15,426
Charitable activities
Direct charitable activities			332,866	161,047	493,913	506,125
Other trading activities			6,602		6,602	7,464
Investment income			5,394		5,394	5,981
Other income			1,872		1,872	14,401
Total			429,929	245,540	675,469	549,397
EXPENDITURE ON
Charitable activities
Direct charitable activities			499,694	203,720	703,414	439,918
Governance costs						13,638
Support costs			2,760		2,760	109,121
Total			502,454	203,720	706,174	562,677
NET IiVCOME/(EXPENDITURE)			(72,525)	41,820	(30,705)	(13,280)
Transfers behveen funds		19	12,598	(12,598)
Net movement in funds			(59,927)	29,222	(30,705)	(13,280)
RECONCILIATION	OFFUNDS
Total funds brought	fonvard		796,304	20,782	817,086	830,366
TOTAL FUNDS CARRIED FORWARD			736,377	50,004	786,381	817,086

						2022	2021
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes
FIXEDASSETS
Tangible assets			14	140,126	4,931	145,057	95,322
CURRENT ASSETS
Debtors			15	63,082		63,082	30,243
Investments			16	502,459	45,074	547,533	442,159
Cash at bank and	in hand			62,763		62,763	267,070
				628,304	45,074	673,378	739,472
CREDITORS
Amounts falling due within one year			17	(32,054)		(32,054)	(17,708).
NET CURRENT	ASSETS			596,250	45,074	641,324	721,764
TOTAL ASSETSLESSCURRENT
LIABILITIES				736,376	50,005	786,381	817,086
NET ASSETS				736,376	50,005	786,381	817,086
FUNDS			19
Unrestricted funds:
General fund						416,376	454,904
Operating reserves						318,000	340,400
Designated fund	—delapidations					2,000	1,000
						736,376	796,304
Restricted funds:
LBCCarer's Support						1,356	1,356
LBCVolunteer	buddies					3,329	5,555
Royal Mencap Active Lives /Strictly Come						6,509	6,336
Walking
Royal Mencap Leslie Park —Round the World							385
Challenge
Royal Mencap Leslie Park - Treat Me Well							1,150
Royal Mencap PiP —EPAts Delivery						84	3,300
Royal Mencap Let's Get		Digital					2,700
, PiP DEEParent	Participation					3,663
Local Offer						10,535
Parent Carer Assessments						24,306
Leslie Park —Gardening		Grant				223
						50,005	20,782
TOTAL FUNDS						786,381	817,086

				2022	2021
			Notes
Cash flows from operating		activities
Cash generated Irom operations				(24,531)	5,755
Net cash (used in)/provided		by operating	activities	(24,531)	5,755
Cash flows from investing		activities
Purchase oftangible fixed	assets			(81,669)	(96,923)
Sale oftangible fixed assets				1,873	1,001
(increase)/decrease in long		term funds		(105,374)
Interest received				5,394	5,981
Net cash used in investing	activities			(179,776)	(89,941)
Change in cash and cash	equivalents		in
the reporting period				(204,307)	(84,186)
Cash and cash equivalents		at the
beginning ofthe reporting		period		267,070	351,256
Cash and cash equivalents		at the end	of
the reporting period				62,763	267,070

1.	RECOiVCILIATION OFNET EXPENDITURE TO NET CASH	RECOiVCILIATION OFNET EXPENDITURE TO NET CASH	RECOiVCILIATION OFNET EXPENDITURE TO NET CASH	RECOiVCILIATION OFNET EXPENDITURE TO NET CASH	FLOW FRO1VI OPERATING	FLOW FRO1VI OPERATING
	ACTIVITIES
						2022	2021
	Net expenditure	for the reporting		period (as per the Statement of
	Financial Activities)					(30,705)	(13,280)
	Adjustments for:
	Depreciation charges					31,933	16,219
	Profit on disposal	offixed assets				(1,872)	(809)
	Interest received					(5,394)	(5,981)
	(increase)/ decrease in investments						(5,708)
	(Increase)/decrease	in debtors				(32,839)	17,003
	Increase/(decrease)	in creditors				14,346	(1,689)
	Net cash (used in)/provided		by operations			(24,531)	5,755
2.	ANALYSIS OF	CHANGES	IN NET FUNDS
				At 1/4/21		Cash flow	At 31/3/22
	Net.cash
	Cash at bank and	in hand			267,070	(204,307)	62,763
					267,070	(204,307)	62,763
	Liquid resources
	Deposits included	in cash
	Current asset investments				442,159	105,374	547,533
					442,159	105,374	547,533
	Total				709,229	(98,933)	610,296

	DONATIONS AND LEGAC	IES
				2022	2021
	Donations			154,650	14,250
	Gift aid			702	383
	Legacies			10,000
	Subscriptions			794	793
	Refunds			1,542
				167,688	15,426
3.	OTHER TRADING ACTIVITIES
				2022	2021
	Rent received			6,602	7,464
4.	INVESTMEiNT INCOME
				2022	2021
	Deposit account interest			5,394	5,981
	INCOiVEE FROiVI CHARITABLE ACTIVITIES
				2022	2021
		Activity
	Support and advice	Direct charitable	activities	66,065	87,896
	Leslie Park	Direct charitable	activities	295,925	334,579
	Chill n chat	Direct charitable	activities	12,642	13,830
	Grants	Direct charitable	activities	65,156
	Outings and social clubs	Direct charitable	activities	10,252	14,875
	Volunteering Buddies	Direct charitable	activities	29,141	35,570
	Round the World	Direct charitable	activities		2,225
	Treat Me Well	Direct charitable	activities	650	1,150
	Strictly Come Walking	Direct charitable	activities	9,729	10,000
	Let's Get Digital	Direct charitable	activities	4,353	2,700
	PiP —EPAtS delivery	Direct charitable	activities		3,300
				493,913	506,125

	Grants received, included	Grants received, included	Grants received, included	in the above are as follows
						2022	2021
	LBC —Chill n'chat					9,745
	NHS Captain Tom					33,000
	PiP Relief in Need					16,981
	Gardening Grant					388
	Other grants					5,042
						65,156
6.	OTHER INCOlVIE
						2022	2021
	Gain on sale oftangible fixed assets					1,872	809
	Furlough grant						13,592
						1,872	14,401
7.	CHARITABLE	ACTIVITIES COSTS
					Direct	Support
					Costs (see	costs (see
					note 8)	note 9)	Totals
	Direct charitable	activities			702,556	858	703,414
	Support costs					2,760	2,760
					702,556	3,618	706,174
8.	DIRECT COSTS		OF CHARITABLE ACTIVITIES
						2022	2021
	Staff costs					483,250	395,371
	Professional fees					24,790	14,175
	Premises costs					63,266	54,360
	Insurance					5,948	5,526
	Training costs					8,536	5,118
	Repairs, maintenance		and	cleaning		11,810	5,325
	Travel					9,003	6,155
	Outings, trips and	activity		costs		10,734	4,429
	Office costs					33,571	24,699
	Newsletter					271	1,005
	Trustees' meeting	expenses					154
	Other costs					19,169	19,017
	Bank charges					275	85
	Depreciation					31,933	16,219
						702,556	551,638

SUPPORT COSTS
						Governance
						costs
Direct charitable activities						858
Support costs						2,760
						3,618
Support costs, included		in	the above, are as follows:
Governance costs
					2022	2021
			Direct
			charitable	Support	Total	Total
			activities	costs	activities	activities
Auditors' remuneration			858	2,760	3,618	2,640
Legal &Professional	fees					8,399
			858	2,760	3,618	11,039
NET INCOME/(EXPEiNDITURE)
Net income/(expenditure)			is stated after charging/(crediting):
					2022	2021
Auditors' remuneration					3,618	2,640
Depreciation - owned	assets				38,122	16,219
Surplus on disposal of		fixed assets			(1,872)	'(809)
Auditors' remuneration		- other work (excluding VAT)			2,100	2,100
Operating lease rentals		—land and buildings			52,520	45,541
Operating lease rentals		—other			1,893	2,231

	Total	Total
	2022	2021
Wages and salaries	449,028	363,331
Social security costs	24,791	23,598
Pension costs	9432	8443
	483 253	385 372

					2022	2021
Charitable	activities				15	12
Support					4	3
Governance					I	I
					20	16
No employees		received emoluments	in excess off60,000.
CO1VIPARATIVES FOR THE STATEMENT OF FINANCIAL				ACTIVITIES
				Unrestricted	Restricted	Total
				funds	funds	funds
INCOiVKK	AND ENDOWMENTS		FROlVI
Donations	and	legacies		15,426		15,426
Charitable	activities
Direct charitable activities				371,350	134,775	506,125
Other trading		activities		7,464		7,464
Investment	income			5,981		5,981
Other income				14,401		14,401
Total				414,622	134,775	549,397

13.	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES -continued	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES -continued	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES -continued	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES -continued
			Unrestricted	Restricted	Total
			funds	funds	funds
	EXPENDITURE ON
	Charitable activities
	Direct charitable activities		325,925	113,993	439,918
	Governance costs		13,638		13,638
	Support costs		109,121		109,121
	Total		448,684	113,993	562,677
	NET INCOiVEE/(EXPENDITURE)		(34,062)	20,782	(13,280)
	RECOiVCILIATION	OF FUNDS
	Total funds brought fonvard		830,366		830,366
	TOTAL FUNDS CARRIED FORWARD		796,304	20,782	817,086
14.	TANGIBLE FIXEDASSETS
				Fixtures
			Short	and
			leasehold	fittings	Totals
	COST
	At 1 April 2021		137,238	185,630	322,868
	Additions		15,547	66,122	81,669
	Disposals			(26,511)	(26,511)
	At 31March 2022		152,785	225,241	378,026
	DEPRECIATION
	At 1 April 2021		137,238	90,308	227,546
	Charge for year		328	37,794	38,122
	Eliminated on disposal			(32,699)	(32,699)
	At 31March 2022		137,566	95,403	232,969
	NET BOOKVALUE
	At 31March 2022		15,219	129,838	145,057
	At 31March 2021			95,322	95,322

15.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
		2022	2021
	Trade debtors	4,707	9,933
	Prepayments	16,790	16,600
	Accrued income	41,585	3,710
		63,082	30,243
16.	CURRENT ASSETINVESTiVKNTS
		2022	2021
	Close Brothers Treasury Deposit	547,533	442,159
17.	CREDITORS: AlVIOUNTS FALLING DUE WITHIN ONE YEAR
		2022	2021
	Trade creditors	14,633	3,085
	Social security and other taxes	9,989	9,170
	Accrued expenses	7,432	5,453
		32,054	17,708

ofthe follo	wing periods:
		Land &	Other	Total	Total
		Buildings	Leases	2022	2021
					E
Less than	1 year	46,160	2,231	48,391	37,890
2- 5 years		128,000	5,900	133,900	16,194
Over 5 years		152000		152000
		326.160	8 131	334291	54 084

MOVEMENT IVt FUN	DS
				Net	Transfers
				movement	behveen	At
			At 1/4/21	in funds	funds	31/3/22
Unrestricted funds
General fund			454,904	(72,526)	33,998	416,376
Operating reserves			340,400		(22,400)	318,000
Designated fund - delapidations			1,000		1,000	2,000
			796,304	(72,526)	12,598	736,376
Restricted funds
LBCCarer's Support			1,356			1,356
LBCVolunteer buddies			5,555	(2,226)		3,329
Royal Mencap Active Lives /Strictly		Come
Walking			6,336	173		6,509
Royal Mencap Leslie Park - Round		the
World Challenge			385	(385)
Royal Mencap Leslie Park —Treat Me Well			1,150	(1,150)
Royal Mencap PiP - EPAts Delivery			3,300	(3,216)		84
Royal Mencap Let's Get	Digital		2,700	4,353	(7,053)
PiP Children With Disabilities				2,455	(2,455)
PiP DfE Parent Participation				6,753	(3,090)	3,663
Local Offer				10,535		10,535
Parent Carer Assessments				24,306		24,306
Leslie Park —Gardening	Grant			223		223
			20,782	41,821	(12,598)	50,005
TOTAL FUNDS			817,086	(30,705)		786,381

Net movement in funds,	included in the above are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted funds
General fund		429,929	(502,455)	(72,526)
Restricted funds
LBCChill n Chat		9,744	(9,744)
LBCCarer's Support		34,131	(34,131)
LBC/Mind in Croydon Welfare Rights		22,930	(22,930)
LBCVolunteer buddies		29,140	(31,366)	(2,226)
Royal Mencap Active Lives /Strictly Come
Walking		9,728	(9,555)	173
Royal Mencap Leslie Park —Round the
World Challenge			(385)	(385)
Royal Mencap Leslie Park —Treat Me Well		650	(1,800)	(1,150)
Royal Mencap PiP - EPAts Delivery			(3,216)	(3,216)
Royal Mencap Let's Get	Digital	4,353		4,353
PiP Children With Disabilities		21,377	(18,922)	2,455
NHS CCG		10,659	(10,659)
PiP DfE Parent Participation		17,618	(10,865)	6,753
NHS Captain Tom		33,000	(33,000)
PiP Relief In Need		16,981	(16,981)
Local Offer		10,535		10,535
Parent Carer Assessments		24,306		24,306
Leslie Park - Gardening	Grant	388	(165)	223
		245,540	(203,719)	41,821
TOTAL FUNDS		675,469	(706,174)	(30,705)

			Net	Trans fers
			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
LBCCarer's Support			1,356		1,356
LBCVolunteer buddies			5,555		5,555
Royal Mencap Active Lives /S&ctly Come
Walking			6,336		6,336
Royal Mencap Leslie Park	- Round the
World Challenge			385		385
Royal Mencap Leslie Park	—Treat Me Well		1,150		1,150
Royal Mencap PiP —EPAts	Delivery		3,300		3,300
Royal Mencap Let's Get Digital			2,700		2,700
			20,782		20,782
TOTAL FUNDS		830,366	(13,280)		817,086
Comparative 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
LBCChill n Chat			13,830	(13,830)
LBCCarer's Support			34,132	(32,776)	1,356
LBC/Mind in Croydon Welfare Rights			31,868	(31,868)
LBCVolunteer buddies			35,569	(30,014)	5,555
Royal Mencap Active Lives /Strictly Come
Walking			10,000	(3,664)	6,336
Royal Mencap Leslie Park	—Round the
World Challenge			2,226	(1,841)	385
Royal Mencap Leslie Park	—Treat Me Well		1,150		1,150
Royal Mencap PiP —EPAts	Delivery		3,300		3,300
Royal Mencap Let's Get Digital			2,700		2,700
			134,775	(113,993)	20,782
TOTAL FUNDS			549,397	(562,677)	(13,280)

ofthe follo	wing periods:
		Land &	Other	Total	Total
		Buildings	Leases	2022	2021
Less than	1 year	52,520	1,420	53,940	54,751
2 —5 years		189,560	3,669	193,229	213,449
Over 5 years		11!8000		88 000	120000
		330080	5 089	335 169	388 500