2023-03-31-accounts - Croydon Mencap

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					2023	2022
			Capital
		Unrestricted	Purchase	Restricted	Total	Total
		funds	Reserve	funds	funds	funds
	Notes	f,
WCOME AND
ENDOWMENTS FROiVI
Donations and legacies		12,321		48,445	60,766	167,688
Charitable activities
Direct charitable activities		391,376		114,151	505,527	493,913
Other trading activities		7,887		488	8,375	6,602
Investment income		7,262			7,262	5,394
Other income		(112)			(112)	1,872
Total		418,734		163,084	581,818	675,469
EXPENDITURE ON
Charitable activities
Direct charitable activities		501,644		172,405	674,049	703,414
Support costs		2,400			2,400	2,760
Total		504,044		172,405	676,449	706,174
NET
IiVCOME/(EXPENDITURE)		(85,310)		(9,321)	(94,631)	(30,705)
Transfers behveen funds	19	(388,562)	388,562
Net movement in funds		(473,872)	388,562	(9,321)	(94,631)	(30,705)
RECONCILIATIOiV OF
FUNDS
Total funds brought fovvard		736,376		50,005	786,381	817,086
TOTAL FUNDS CARRIED
FORWARD		262,504	388,562	40,684	691,750	786,381

						2023	2022
				Capital
			Unrestricted	Purchase	Restricted	Total	Total
			funds	Reserve	funds	funds	funds
		Notes
FIXEDASSETS
Tangible assets		14	116,834			116,834	145,058
CURRENT ASSETS
Debtors		15	40,736			40,736	63,082
Investments		16		388,562		388,562	547,533
Cash at bank and	in hand		154,189		40,684	194,873	62,763
			194,925	388,562	40,684	624,171	673,378
CREDITORS
Amounts falling due within one
year		17	(49,255)			(49,255)	(32,055)
rNET CURRENT	ASSETS		145,670	388,562	40,684	574,916	641,323
TOTAL ASSETSLESS						I
CURRENT LIABILITIES			262,504	388,562	40,684	691,750	786,381
NET ASSETS			262,504	388,562	40,684	691,750	786,381
FUNDS		19
Unrestricted funds:
General fund						57,504	416,376
Operating reserves						200,000	318,000
Designated fund	- delapidations					5,000	2,000
Capital Purchase	Reserve					388,562
						651,066	736,376
Restricted funds:
LBCCarer's Support							1,356
LBCVolunteer	buddies						3,329
Royal Mencap Active Lives /Strictly Come							6,509
Walking
Royal Mencap PiP —EPAts Delivery							84
PiP DfE Parent	Participation					5,843	3,663
Local Offer						10,535	10,535
Parent Carer Assessments						24,306	24,306
Leslie Park —Gardening		Grant					223
						40,684	50,005
TOTAL FUNDS						691,750	786,381

			2023	2022
		Notes
Cash flows from operating	activities
Cash generated Rom operations			(27,119)	(24,530)
Net cash used in operating	activities		(27,119)	(24,530)
Cash flows from investing	activities
Purchase oftangible fixed assets			(7,004)	(81,670)
Sale oftangible fixed assets				1,873
(increase)/decrease in long	term funds		158,971	(105,374)
Interest received			7,262	5,394
Net cash provided by/(used	in) investing	activities	159,229	(179,777)
Change in cash and cash	equivalents	in
the reporting period			132,110	(204,307)
Cash and cash equivalents	at the
beginning ofthe reporting	period		62,763	267,070
Cash and cash equivalents	at the end	of
the reporting period			194,873	62,763

RECOiNCILIATION	OF NET EXPENDITURE TO NET CASH FLOW	OF NET EXPENDITURE TO NET CASH FLOW	FROM OPERATING
ACTIVITIES
			2023	2022
Net expenditure for the reporting		period (as per the Statement of
Financial Activities)			(94,631)	(30,705)
Adjustments for:
Depreciation charges			35,116	31,933
Loss/(profit) on disposal offixed assets			112	(1,872)
Interest received			(7,262)	(5,394)
Decrease/(increase) in	debtors		22,346	(32,839)
Increase in creditors			17,200	14,347
Net cash used in operations			(27,119)	(24,530)

		At 1/4/22	Cash flow	At 31/3/23
Net cash
Cash atbank and	in hand	62,763	132,110	194,873
		62,763	132,110	194,873
Liquid resources
Deposits included	in cash
Current asset investments		547,533	(158,971)	388,562
		547,533	(158,971)	388,562
Total		610,296	(26,861)	583,435

2.	DONATIONS AND LEGAC	IES
				2023	2022
	Donations			59,603	154,650
	Gift aid			871	702
	Legacies				10,000
	Subscriptions			292	794
	Refunds				1,542
				60,766	167,688
3.	OTHER TRADING ACTIVITIES
				2023	2022
	Rent received			8,375	6,602
4.	INVESTMENT LNCOME
				2023	2022
	Deposit account interest			7,262	5,394
5.	INCOME FROlVI CHARITABLE ACTIVITIES
				2023	2022
		Activity
	Support and advice	Direct charitable	activities	71,716	66,065
	Leslie Park	Direct charitable	activities	360,107	295,925
	Chill n chat	Direct charitable	activities		12,642
	Grants	Direct charitable	activities	9,900	65,156
	Outings and social clubs	Direct charitable	activities	28,769	10,252
	Volunteering Buddies	Direct charitable	activities	35,035	29,141
	Treat Me Well	Direct charitable	activities		650
	Strictly Come Walking	Direct charitable	activities		9,729
	Let's Get Digital	Direct charitable	activities		4,353
				505,527	493,913

	Grants receive	d, i	ncl	uded in the above are as follows
						2023	2022
	Croydon Voluntary			Action (CVA)		7.000
	Monday Club					2,500
	CVA Community		Hubs			4,910
	NHS Winter	engagement				400
	LBS —Chill n'chat						9,745
	NHS Captain	Tom					33,000
	PiP Relief in	Need					16,981
	Gardening Grant						388
	Other grants						5,042
						14,810	65,156
6.	OTHER WCOiVIE
						2023	2022
	Gain on sale	oftangible fixed assets				(112)	1,872
7.	CHARITABLE		ACTIVITIES COSTS
					Direct	Support
					Costs (see	costs (see
					note 8)	note 9)	Totals
	Direct charitable		activities		674,049		674,049
	Support costs					2,400	2,400
					674,049	2,400	676,449
8.	DIRECT COSTS OF CHARITABLE ACTIVITIES
						2023	2022
	Staffcosts					456,236	483,250
	Professional	fees				7,778	24,790
	Premises costs					68,572	63,266
	Insurance					5,952	5,948
	Training costs					5,403	8,536
	Repairs, maintenance			and cleaning		11,458	11,810
	Travel					12,303	9,003
	Outings, trips	and	activity costs			14,850	10,734
	Office costs					33,311	33,571
	Newsletter					2,318	271
	Other costs					20,381	19,169
	Bank charges					371	275
	Depreciation					35,116	31,933
						674,049	702,556

SUPPORT COSTS
			Governance
			costs
Support costs			2,400
Support costs, included	in the above, are as follows:
Governance costs
		2023	2022
		Support	Total
		costs	activities
Audit / Examiner' remuneration		2,400	3,618
NET INCO1VIE/(EXPENDITURE)
Net income/(expenditure)	is stated after charging/(crediting):
		2023	2022
Audit / Examiner' remuneration		2,400	3,618
Depreciation —owned assets		35,116	38,121
(Deficit)/surplus on disposal offixed assets		112	(1,872)
Auditors' remuneration	—other work (excluding VAT)		2,100
Operating lease rentals	- land and buildings	52,520	52,520
Operating lease rentals	—other	1,420	1,893

		Total	Total
		2023	2022
XVages	and salaries	421,277	449,028
Social	security costs	26,323	24,791
pension	costs	8636	9432
		456235	453 251

				2023	2022
Charitable activities				13	15
Support				3	4
Governance				1	1
				17	20
No employees received emoluments	in excess off60,000.
COMPARATIVES FORTHE STATEMENT		OFFINANCIAL	ACTIVITIES
			Capital
		Unrestricted	Purchase	Restricted	Total
		funds	Reserve	funds	funds
INCOIVIE AibD ENDOWMENTS	FROM
Donations and legacies		83,195		84,493	167,688
Charitable activities
Direct charitable activities		332,866		161,047	493,913
Other trading activities		6,602			6,602
Investment income		5,394			5,394
Other income		1,872			1,872
Total		429,929		245,540	675,469
EXPENDITURE ON
Charitable activities
Direct charitable activities		499,694		203,720	703,414
Support costs		2,760			2,760
Total		502,454		203,720	706,174
NET INCOIVIE/(EXPENDITURE)		(72,525)		41,820	(30,705)
Transfers between funds		12,598		(12,598)
Net movement in funds		(59,927)		29,222	(30,705)

13.	COMPARATIVES	FORTHE STATEMENT OFFINANCIAL ACTIVITIES - continued	FORTHE STATEMENT OFFINANCIAL ACTIVITIES - continued	FORTHE STATEMENT OFFINANCIAL ACTIVITIES - continued	FORTHE STATEMENT OFFINANCIAL ACTIVITIES - continued	FORTHE STATEMENT OFFINANCIAL ACTIVITIES - continued
					Capital
					Purchase	Restricted	Total
					Reserve	funds	funds
	RECONCILIATION		OF FUNDS
	Total funds brought	forward		796,304		20,782	817,086
	TOTAL FUNDS CARRIED FORWARD			736,377		50,004	786,381
14.	TANGIBLE FIXEDASSETS
				Improvements	Fixtures
			Short	to	and	Motor
			leasehold	property	fittings	vehicles	Totals
							f.
	COST
	At 1 April 2022		179,874	94,246	61,511	42,395	378,026
	Additions				7,004		7,004
	Disposals				(895)		(895)
	At 31March 2023		179,874	94,246	67,620	42,395	384,135
	DEPRECIATION
	At 1 April 2022		164,654	22,626	34,757	10,931	232,968
	Charge for year		1,968	15,084	11,620	6,444	35,116
	Eliminated on disposal				(783)		(783)
	At 31 March 2023		166,622	37,710	45,594	17,375	267,301
	NET BOOKVALUE
	At 31 March 2023		13,252	56,536	22,026	25,020	116,834
	At 31March 2022		15,220	71,620	26,754	31,464	145,058
15.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
						2023	2022
	Trade debtors					7,377	4,707
	Other debtors					13,425
	P repayments Accrued income					19,934	16,790 41,585
						40,736	63,082

16.	CURRENT ASSETKVVESMIENTS
		2023	2022
	Close Brothers Treasury Deposit	388,562	547,533
17.	CREDITORS: AMOUNTS FALLING DUE WVITHIN ONE YEAR
		2023	2022
	Trade creditors	6,066	14,634
	Social security and other taxes	6,931	9,989
	Other creditors	5,535
	Accruals and deferred income	25,387
	Accrued expenses	5,336	7,432
		49,255	32,055

ofthe follo	wing periods:
		Land &	Other	Total	Total
		Buildings	Leases	2023	2022
Less than	1year	52,520	1,420	53,940	48,391
2- 5years		16,000	3,196	19,196	133,900
Over 5 years					132000
		68 520	4616	73 136	334291

MOVEMENT IN FUNDS	MOVEMENT IN FUNDS
				Net	Transfers
				movement	between	At
			At 1/4/22	in funds	funds	31/3/23
Unrestricted funds
General fund			416,376	(85,310)	(273,562)	57,504
Operating reserves			318,000		(118,000)	200,000
Designated fund —delapidations			2,000		3,000	5,000
Capital Purchase Reserve					388,562	388,562
			736,376	(85,310)		651,066
Restricted funds
LBCCarer's Support			1,356	(1,356)
LBCVolunteer buddies			3,329	(3,329)
Royal Mencap Active Lives /Strictly			Come
Walking			6,509	(6,509)
Royal Mencap PiP —EPAts Delivery			84	(84)
PiP DfEParent Participation			3,663	2,180		5,843
Local Offer			10,535			10,535
Parent Carer Assessments			24,306			24,306
Leslie Park - Gardening	Grant		223	(223)
			50,005	(9,321)		40,684
TOTAL FUNDS			786,381	(94,631)		691,750
Net movement in funds,	included	in	the above are as follows:
				Incoming	Resources	Movement
				resources	expended	in funds
Unrestricted funds
General fund				418,734	(504,044)	(85,310)
Restricted funds
LBCCarer's Support				58,782	(60,138)	(1,356)
LBCVolunteer buddies				35,035	(38,364)	(3,329)
Royal Mencap Active Lives /Strictly			Come
Walking				19,625	(26,134)	(6,509)
Royal Mencap PiP —EPAts Delivery					(84)	(84)
PiP Children With Disabilities				14,990	(14,990)
PiP DfEParent Participation				13,830	(11,650)	2,180
Leslie Park				488	(488)
Leslie Park —Gardening	Grant				(223)	(223)
Croydon Voluntary Action				11,911	(11,911)
NHS SWL				400	(400)
MIND in Croydon				8,023	(8,023)
				163,084	(172,405)	(9,321)
TOTAL FUNDS				581,818	(676,449)	(94,631)

				Net	Transfers
				movement	between	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)
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

			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)