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2022-06-30-accounts

Transforming roviding information, support and services for Lives

Financial

Providing information, support and services for adults and children with a learning disability, their families and carers in West Berkshire

Visit www.wbmencap.org or call us on (01635) 41464

West Berkshire Mencap (A Company Limited by Guarantee)

Contents

Contents
Introduction 3
A Message from our Chair 4
A Message from our President 5
CEO's Report 6
Our Vision, Mission and Values 7
Our Priorities 8
The Year in Numbers 10
Our Reponse to the COVID-19 Pandemic and Lockdown 11
Services Provided 2021 - 2022 12
Fundraising Report 13
Our 3-Year Strategic Plan 2021-2024 15
Status and Administrative Information 21
Statement of director’s responsibilities 30
Independent auditor’s report 32
Statement of financial activities 36
Balance sheet 37
Cash flow statement 38
Notes to financial statements 39

This report was produced in house. We are grateful to all the people who supplied photographs.

West Berkshire Mencap Annual Report 2021-2022 2

West Berkshire Mencap (A Company Limited by Guarantee)

We help hundreds of people in West Berkshire with learning disabilities to live their lives the way they want

There are approximately 1.5 million people with a learning disability in the UK.

A learning disability is a reduced intellectual ability (IQ of under 70) and difficulty with everyday activities, for example household tasks, socialising or managing money, which affects someone for their whole life.

People with a learning disability tend to take longer to learn and may need support to develop new skills, understand complex information, and interact with other people. The level of support someone needs depends on individual factors, including the severity of their learning disability.

Learning disability is NOT a mental illness. The term "learning difficulty" is often incorrectly used interchangeably with learning disability.

This report outlines West Berkshire Mencap's activities from 1 July 2021 to 30 June 2022 and the benefit for people with learning disabilities, their families and carers.

West Berkshire Mencap Annual Report 2021-2022 3

West Berkshire Mencap (A Company Limited by Guarantee)

Message from our Chairman

Sometimes life feels like Groundhog Day, and the year to 30 June 2022 has felt like that with the issues faced in providing services in a challenging environment whilst at the same time continuing to advance the Charity’s programme of service and facilities redevelopment.

At West Berkshire Mencap however we have been blessed with a fantastic leadership team, staff and volunteers who have continued, despite ongoing adversities to provide the excellent services, support and opportunities for families using our services and facilities.

I would like to give particular appreciation to our CEO Sara Vaughn and her deputy CEO’s Tony Ferguson and Jane Hall, who have worked tirelessly in very trying times over the last couple of years but have kept the Charity on track with their unflinching efforts.

I am equally grateful for my fellow Trustees work over the past year, for the time and support they have given.

As a specialist provider of services for people with learning disabilities, West Berkshire Mencap knows that the impact of a learning disability can be life changing, not only for the individual, but also their families, and friends. However, the COVID-19 pandemic has made their lives all the more difficult and I know how hard everyone has continued to work to keep all of our clients safe this year.

Demand for our services has continued to increase and we continue to work closely with our clients, their families, carers and our community partners, with the aim of ensuring that our services reach and help all those affected by learning disabilities in West Berkshire.

Our new 3-year Development Plan continues to evolve in an exciting manner despite the financial constraints presented over the last 2 years and special thanks goes to Verogen for all of their help with the relocation of the Growing4All service.

Whilst we won’t forget the trials of the last couple of years – and we know they’re not over yet, the passion and resilience we saw across the whole Mencap family over the last has lit a fire in all of us. We have so much additional work to do, but we are more ready than ever to do it.

Paul Pointer Chair of Trustees

West Berkshire Mencap Annual Report 2021-2022 4

West Berkshire Mencap (A Company Limited by Guarantee)

Message from our President

I am delighted to be your President and am proud how well our CEO, Sara, the leadership team and our wider team of staff and volunteers have been able to deliver a comprehensive range of services to our clients during the last year. A big thank you to our clients in supporting us and our work as we move into the third year having to deal with the challenges that the COVID 19 Pandemic has provided.

As we look ahead and look to service our clients’ needs into the future, our Horticultural Project, Growing4All’s relocation to the Mencap Centre is moving closer with construction work well underway following delays in obtaining the necessary materials.

We remain very grateful to our construction company, Verogen, who have been working with us to bring the Mulberry project to fruition. I cannot wait to see everyone’s’ patience be rewarded when the Project moves to the new site in the short weeks ahead. We will be inviting everyone to a Grand Opening Event in the spring when we can show the site looking its best with all the plants and flowers in bloom.

Finally, I would like to express a big thank you to all involved in putting on our fundraising activities this year, from the Dew Pond dinners to the WB Mencap Raceday to even Zoom Quiz Nights, all of which have been a great success. I know how much hard work was put in by all involved and it was therefore rewarding to receive so much positive feedback from our supporters who were very generous in booking tickets and supporting the events. If you have not previously attended any of our fundraising events but would like to in the future, please do contact our office as we would very much like to welcome you as a supporter.

It is also great to see our new sheltered accommodation unit nearing completion and ready to receive its first new residents before Christmas. All of our new development works have been hit hard by the effects of COVID, Brexit, the financial situation and now the issues on the World Stage too. It is a testament to the hard work, flexibility and resilience of our staff teams that these projects are nearing completion.

Graeme Leech President

West Berkshire Mencap Annual Report 2021-2022 5

West Berkshire Mencap (A Company Limited by Guarantee)

Message from our CEO

I am pleased to report that 2021-22 has been a great year for West Berkshire Mencap despite the very considerable challenges we have faced. I am delighted to report that we have achieved all of our aims and objectives for the year 2021-22 as outlined in our 3-year plan. This amazing achievement has been possible because of the drive and passion of so many people – including volunteers, funders, care professionals and staff. I would like to take this opportunity once again to thank all the staff team for their dedication and hard work over the last year.

We continue to be ambitious about the future and recognise we need to grow our services to improve the lives of people affected by Learning Disabilities however the external climate that we are working in leads us to see the next financial year as our year of consolidation to bed in the huge amount of growth and change we have seen in the previous 2 years.

We updated our Strategic Plan at our Trustee Away Days in June and have added a further year onto it so that it has become a rolling 3-year plan supported by our business development tracker which keeps us focused on the current year.

Making our services relevant to the needs of all of our clients is what West Berkshire Mencap is all about. We support clients and families from cradle to grave providing a wide range of services accessible to different age ranges and client needs. The future development of the organisation is central to plans we make for the long-term stability and viability of our services and the organisation as a whole.

We have set our long-term priorities for the next 3 years with particular attention being paid to how we can develop and modernise our services for future generations. We have set ambitious targets both for service development and income generation, but we must continue to ensure our services are meeting the needs of our client groups. We are strengthening our feedback loops with clients and their families to ensure that we stay relevant to their needs.

Throughout 2021-22 we have been working on our two major capital projects and we will soon be opening our third Supported Living unit with 6 new flats for clients with complex needs. Our therapeutic gardening project is ready to move to its new site in Enbourne Gate which is nearing completion and we have had a great year with our children and family services providing more hours of support than ever before.

I am looking forwards to implementing our Strategic Plan and modernising our organisation whilst continuing to provide a wide range of support to clients in our area.

Sara Vaughan

Chief Executive Officer

West Berkshire Mencap Annual Report 2021-2022 6

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Our priorities

Vision

Our vision is a world where people with a learning disability are valued equally, listened to and included. We want everyone to have the opportunity to achieve the things they want out of life.

Mission

Our mission is to transform society’s attitudes to learning disabilities and improve the quality of life of people with a learning disability and their families.

We will:

Values

----- Start of picture text -----
being
person
centred
passionate listening
striving for
and and
excellence
positive learning
working
together
----- End of picture text -----

West Berkshire Mencap Annual Report 2021-2022 7

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Priorities for the year

The Charity’s activities are defined by our 3-year plan. The priorities were created following wide discussion with members and external stakeholders.

West Berkshire Mencap Annual Report 2021-2022 8

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Priorities for the year cont.

benefits advice, behaviour management and many other enquiries that come our way. We provide advocacy through Child Protection, and can also be an Appropriate Adult at the local Police station or at the Job Centre.

We continue to look at opportunities to develop our portfolio of services that we can offer in West Berkshire. We continue to consider any service suggestions from users, parents and carers, or other professionals that will benefit people with learning disabilities and their families.

We also listen closely to our staff and volunteers who work closely with each other and the people that we support getting a good view of their needs and routes for progression.

The Board of Directors, who are the charity Trustees for the purposes of the Charities Act 2011, present their Annual Report for the year ended 30 June 2022 under the Companies Act 2006 and the Charities Act 2011, together with the audited financial statements for the year. The Board confirms that the latter comply with the requirements of the Charities Act 2011, the Companies Act 2006, the Company’s Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practise applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

West Berkshire Mencap Annual Report 2021-2022 9

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

The Year in Numbers

West Berkshire Mencap Annual Report 2021-2022 10

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Our response to the COVID-19 Pandemic and Lockdown

It has again been a very unusual and challenging year!

I am pleased to report that our staff teams have worked throughout the pandemic to provide services to adults, children and their families. We have provided face to face services across the organisation with the exception of our Gateway Club which has continued to run on Zoom.

Link Up and Growing4All Adult Day Services have re-opened this year and provided daytime services to all of our clients. All social distancing and COVID rules were followed and everyone was able to work together safely.

Our Friendship Skills Service moved to a face to face provision again as soon as we were able to and a full programme of activities resumed.

Your Choice Services have kept Heffernan House and Stella Maris House running throughout the pandemic. This work has not been without its challenges during this very stressful time. Our focus has been to try to keep all the clients safe, and I am pleased to report that we have had adequate PPE throughout the whole epidemic to do this as we started stockpiling PPE at the beginning of January 2020 and we continued to keep staff adequately supplied with PPE throughout. The dedication of our staff teams has been amazing and the care they have given our clients has been second to none.

Throughout this year work continued on our third Supported Living Unit which will open its doors within the next few months.

Our Children’s Team continued to run Outreach Support Services to children and their families alongside our After School Service. Holiday Playschemes were offered during all school breaks.

By the end of June 2022 excepting Gateway, all of our services were back to normal and almost all of our clients were back attending day provision and social clubs. It was great to see everyone back attending services which were provided with COVID-19 safe practices to ensure continued personal safety.

West Berkshire Mencap Annual Report 2021-2022 11

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Services Provided in 2021-22

Link Up continued to grow and work, with a wide range of local companies and charities, to deliver light packaging and assembly, alongside the training opportunities for our clients. At all times we followed Government COVID Guidelines.

Leisure Plus has offered adults with learning disabilities limited leisure, sport and educational activities in line with government guidelines.

Growing4All has continued to flourish and sell plants, herbs, and vegetables as well as woodwork items. We have continued fundraising all year to enable us to move the project to Enbourne Gate. We are very pleased that our commercial Partner Verogen have continued work on the site.

Newbury Gateway continued to be delivered by Zoom.

Your Choice Services, our domiciliary care agency, provided over 1,720 hours of highquality care a week to people with learning disabilities. Both Heffernan House and Stella Maris House were full and provided a permanent home for 12 people. In common with other care providers, we face challenges recruiting Care Staff to our team.

Children's Services has run an Outreach service during 2021-22 as well as our After school Services and this has proved very successful. We continue to recruit to the team. As always, we had a number of teenage volunteers giving up their own time to help.

Requests for help from the Family Advisor Service continue to be high. Families received support from our team with benefit claims, child protection issues, deputyships, and much more.

West Berkshire Mencap Annual Report 2021-2022 12

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Fundraising Report 2021-2022

The COVID-19 Pandemic has obviously affected our fundraising, but despite this, we have managed to hold a number of successful events to raise money for West Berkshire Mencap. Wherever possible, our members and staff are involved in fundraising.

West Berkshire Mencap's funding is mainly provided by the delivery of services paid for by local authorities, the NHS and individuals with personal budgets.

We also raise funds by applying to Trusts and Foundations to support specific services or projects. These are all monitored carefully to ensure that we comply with the terms of the grant.

We were also fortunate to receive donations from individuals, particularly from people who either use or have used our services and wish to show their appreciation.

We are extremely grateful to Newbury Rotary Club who continue to support our work with fundraising and volunteering.

Our fundraising events this year although limited due to the pandemic included:

Our Mulberry Fundraising Campaign has raised funds for our development projects and the first phase of the campaign is to move the Growing4All project to the site at Enbourne Gate. West Berkshire Mencap are grateful to the following as well as all the anonymous amounts for grants and donations for this project from:

West Berkshire Mencap Annual Report 2021-2022 13

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Fundraising Report 2021-2022 cont.

West Berkshire Mencap are grateful to the following for Grants received:

West Berkshire Mencap are grateful to the following for Donations received:

And donations received through the following platforms:

West Berkshire Mencap Annual Report 2021-2022 14

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

West Berkshire Mencap’s 3-Year Strategic plan 2021-2024

Introduction

Owing to the uncertain nature of the current environment we find ourselves in due to the COVID Pandemic, by necessity, we have organised this plan deliberately to have a detailed approach to the year 2021-2022 and a lighter touch more aspirational approach to the years 2022-23 and 2023-2024. We envisage that as we go forwards in the final quarter of each of the next two years we will provide a detailed business development plan and business plan tracker for the oncoming year based on the strategic approach outlined in this plan. On approval of this plan we will provide Trustees with a detailed Business Plan Tracker for 202122.

Where do we want to be in June 2024?

Our ambitions are to modernise and update our approach, with a view to making West Berkshire Mencap relevant to today’s young parents and families, whilst at the same time responding to the changing needs of older parents and clients. We want to transform the Mencap Centre into a hub where families and clients with Learning Disabilities will feel welcome, safe and supported by a range of service offers provided directly by ourselves and also by trusted partnership working. We want to change the notion of competition in our field of operation which does nothing to further the needs of our clients and instead promote positive relationships across service providers to enable choice for service users and clients but also aim for less duplication to enable a wider range of service offers.

Strategic Issues

Staffing - We will re-structure the Senior Team to fulfil the ambitions set out in this plan. We aim to get to a situation where we have Children’s and Family Services and the management of the Mencap Centre together under the leadership of Caz Austin, Adult Services together under Jane Hall and all Resources and Project Management together under Tony Ferguson. The CEO will continue to manage Income generation and PR.

As a result of our experiences during COVID we will continue to offer flexible working to our staff teams with a mix of home/office working as long as business needs are met. This will enable us to maximise some previously designated office space for client services.

Income Generation – We will continue our relationship with Sue Thorn and her team. This function will be managed by the CEO. We will recruit a Social Media and Events person in 2022 to support our local efforts as we will be increasing our events and activities as the year progresses. We will also be re-focusing our PR approach in the Autumn of 2022.

Project Management – Tony Ferguson will manage the delivery of all of our Projects as well as the management of all of our Resource Functions including IT and eventually HR as Caz

West Berkshire Mencap Annual Report 2021-2022 15

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

West Berkshire Mencap’s 3-Year Strategic plan 2021-2024 cont.

Austin develops the Family Services. The project management work is reflected in the plan as it is integrated into each management area. All of this will be co-ordinated by Tony.

Adult Day Services – Jane Hall will continue to oversee Adult Day Services, Children’s Service and Your Choice Services. During the year, Jane will consider options on how we might modernise our day services provisions in 2022-23.

Over the next 3 years, in addition to continuing to run all of our current services we will implement the following plans:

Your Choice Services

Jacobs Well – we aim to open a new 6 bedroom supported living unit next door to Stella Maris in the middle of 2022.

Pass System- implement a new digital Care Management system in Quarter 1

Webroster – Review our rostering system in the 2[nd] half of the year once PASS integrations have been completed

Bailey Thomas House - Initial discussions re future with Trustees in January 2022 Away Day

West Berkshire Mencap Annual Report 2021-2022 16

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Adult Day Services

Re-organise accommodation at Unit E - to create and equip a downstairs large meeting/training room

Move Growing4All to new site at Mencap Centre – establish the team at the new site and iron out teething issues

Children’s Services – Continue to provide Children’s Outreach Short Breaks Services as outlined in the application to West Berkshire Council Children’s Services and additionally provide individually commissioned bespoke packages for families.

HR and Family Services

Develop our Family Support offer - steadily expand our services to families as follows:

– Develop and modernise The Mencap Centre Begin to change the way we use the Centre. Re-organise accommodation in Mencap Centre to accommodate new staff teams and reflect the changing use of building

West Berkshire Mencap Annual Report 2021-2022 17

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Central Services

Work on new branding, vision and mission

Income Generation, Profile Raising and Fundraising

Project Management - Manage the overall delivery of the Mulberry Project but for specific delivery in 2021-22 as follows:

West Berkshire Mencap Annual Report 2021-2022 18

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Income Generation

This is our strategic development project which links into our fundraising.

Outline of project phases

Phase 1

Development of field site adjacent to the Mencap Centre at Enborne Gate.

To include new buildings and facilities to house the Growing4All Project currently sited at Cottismore.

Aim to be finished by 1[st] quarter 2022

Phase 2

Development of our Family Support Division and temporary updates and changes to the interior of The Mencap Centre at Enborne Gate to include:

Changes to senior staff team.

Recruitment of experienced HR team members

Changes to office accommodation in Enborne Gate and Unit E.

Application to Sainsbury’s trusts to fund our services to support older parents.

Development of a pop-up café in The Mencap Centre.

Maintenance and repair of playground equipment, soft play room and the Sensory room.

Provision of more outside storage for equipment.

Architect plans for Mencap Centre redevelopment

Phase 3

External gardening and messy play facilities for the children at The Mencap Centre

Phase 4

Building work to start to alter the extension at the rear of the Mencap Centre and to modernise the interior of the building.

New Kitchen and café area if the pop-up test worked.

West Berkshire Mencap Annual Report 2021-2022 19

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Income Generation cont.

Monitoring

We will continue to use a Business Plan Activity Monitoring document, which will be linked to the new appraisal and PDR/objective setting processes for all staff. This will be monitored at Trustee Meetings throughout the year so that progress can be measured.

Strategic Planning

We had developed our next 3-year plan in the final Quarter of 2020-2021 as stated in our last Annual Report. We will hold a Trustee Away Day to further develop our Vision for the organisation.

Volunteers

West Berkshire Mencap, as usual, is indebted to all the volunteers who help to keep our organisation running.

We have volunteers who helped with our fundraising, our services and our governance and we are extremely grateful to them for all their time and effort. We could not run the organisation without them as they are integral members of our team. We value them all, as they help us to run many of our services undertaking specialist training as needed. Many of our volunteers are young people recruited from local schools who start a long journey with us, often moving into employment in future years. Others have joined us in their retirement bringing invaluable life experiences and skills. In the last year, our volunteer team in our Growing4All project have helped to develop our woodworking project. Our fundraising volunteers have run successful fundraising events across West Berkshire. We continue to be immensely grateful to them all.

West Berkshire Mencap Annual Report 2021-2022 20

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Status and Administration

West Berkshire Mencap is a company limited by guarantee (number 3790942) incorporated on 17 June 1999 and is a registered charity (Charity No: 1076658). Its revised Memorandum governs the charity and Articles of Association adopted 17[th] November 2016.

Members appoint all directors at the Annual General Meeting and each appointment is for a year. There is a 5-year restriction on the length of tenure of the Chair.

Decisions are made by line managers and, ultimately, by the Chief Executive. The Board of Directors makes policy decisions. Strategic decisions are formed at Board level using information from staff and users to help in the decision-making process.

Directors (Trustees) who have served during the year are as follows:

Julian Swift-Hook Chair (resigned 9 December 2021) Paul Pointer Treasurer and Chair (appointed 9 December 2021) Darren Anderson Stuart Durrant Gill Leech Steve Luff-Smith Tom Rossiter Louise Thompson

Sara Vaughan - Chief Executive Tony Ferguson – Company Secretary

The Key Management Personnel are the Trustees, as above, Sara Vaughan as Chief Executive, Tony Ferguson and Jane Hall as Deputy CEO’s and Heads of service lines: Michelle Greenfield, Caroline Austin and Kerry Fourie.

West Berkshire Mencap Annual Report 2021-2022 21

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Structure, Governance and Management

Trustees are sought from a wide range of backgrounds and disciplines in order to ensure that the charity is governed effectively. A skills audit has shown that we have a good range of Trustees with backgrounds in finance, legal, management and politics whilst also maintaining soft skills such as team work, problem solving, facilitation and decision making. Trustees are asked to sign to show that they understand the role of the Trustee and to ensure that they have declared an interest in everything they need to. They are given an induction pack to give them information about the charity. They are also offered an induction tour of our services as we are based on several sites in the district. It is important to have a diverse range of Trustees to reflect our diverse society. Trustees are offered regular training.

Compliance with the Code of Good Governance

West Berkshire Mencap’s board continued to demonstrate its strong commitment to the Code of Good Governance.

Principal Objects of the Charity

The objects of West Berkshire Mencap are:

The relief of people who are in need by reason of their disability, (with an emphasis, priority and focus on the relief of people with a learning disability, their families, dependants and carers), by the provision of services, support and information, leading to independent living opportunities and/or improved life chances, and also by challenging discrimination through campaigning, lobbying and promoting user representation.

West Berkshire Mencap Annual Report 2021-2022 22

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Structure, Governance and Management Cont.

  1. To provide support and a signposting service to other organisations and work in partnership to ensure that people with a learning disability and their families/carers have the rights and opportunities that they are entitled to.

  2. To provide respite for families.

Ensuring that our work deliver our aims

The activities, which West Berkshire Mencap undertake, are defined by the organisation’s strategic plan, which takes the form of a rolling 3-year plan (2021 -2024) at this point. This report outlines our activities over the past twelve months and how those activities brought benefits to people with learning disabilities and their families and carers.

In monitoring the progress of our development plan, and in the consideration of future plans, the board is ever mindful of how West Berkshire Mencap's public benefit, as defined in our objects, is delivered. The Board has reviewed and has had regard to the Charity Commission's general guidance on public benefit.

Criteria used to assess success

Our Development Plan Tracker monitors our performance and is assessed at every Trustee Board Meeting which also links to staff KPI's and are reported back at each Board Meeting using a traffic light alert system.

We have a Senior Management Team (SMT) that meet every month to monitor our progress against our objectives. A larger, organisation wide management meeting is held quarterly.

We work hard to foster service user involvement in our services. We have Family Liaison meetings and Friendship skills has a committee as well as meetings to determine the group ethos and plan their monthly calendar. User feedback is essential to the integrity of our service development.

West Berkshire Mencap Annual Report 2021-2022 23

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Financial Results and Reserves Policy

The principal source of funding for the charity continued to be that of the provision of direct service delivery from sessional fees, domiciliary care fees and local authority grants for services. In the year to 30 June 2022, incoming resources were static £2,548,571. The residential care homes have remained largely well occupied resulting in an increase in domiciliary care sessional fees income to £1,596,289 this year from £1,573,232 last year. We have considered the impact of COVID-19 and the increase in utility costs on future income streams and reserves, via cashflow modelling, and despite the ongoing uncertainty in the Charity Sector, are confident that our reserves will remain sufficient to meet our ongoing needs to fulfil our services.

Due to ongoing Covid-19 costs and staffing issues expenses have substantially increased this year to £2,787,578 from £2,589,346 last year. Our largest cost remains staffing which is 77% of this total up from 80% last year.

Our focus continues to be delivering support to the highest quality standard we can, using the resources available as efficiently as possible.

Our restricted funds are very important for providing a degree of security for many of our existing projects and services and enabling us to develop and expand services in response to the needs of service users. However, restricted funds are just that – funds restricted to specific purposes that cannot be spent on other things, for example, if they are donated for a specified purpose or are earned in fees or other service specific income.

This security is however only short term and we continue to aspire towards having free reserves to meet our working capital obligations for three months’ support salaries and other smaller costs. This total is £92,864, and at the year-end free reserves were £6,548, as shown below. In order to bridge the gap of free reserves in future a greater element of costs may be met by other services.

In defining its reserves policy, West Berkshire Mencap has considered what level of free reserves it is appropriate for the charity to hold in order to demonstrate appropriate financial management and financial sustainability. For West Berkshire Mencap free reserves, for which a policy is needed, represent unrestricted general funds of the charity and exclude the restricted funds held.

The determination of an appropriate reserves level is a key part of the strategic planning process. This is linked into a risk assessment of key areas of income and expenditure, along with the following:

West Berkshire Mencap Annual Report 2021-2022 24

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Financial Results and Reserves Policy cont.

The Trustees review the reserves level on an annual basis, along with the risk assessment of key areas of income, as this provides the information on an adequate level of reserves to be maintained in order to ensure security of existing services in the short term.

Total charity funds per balance sheet:
Deduct
Endowment funds
Restricted funds
Designated funds
Fixed assets held in general funds
Free reserves		 2022
£
1,219,931
229,922
695,840
94,705
192,916
6,548		 2021
£
1,460,942
237,575
924,230
94,469
200,936
3,732

See also note 13 for the analysis of net assets by fund.

West Berkshire Mencap Annual Report 2021-2022 25

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Investment Policy

The Trustees adopt a low risk approach to investments. They are considered at Trustee meetings and any surplus over and above immediate working capital requirements is invested in a number of short-term bonds at various institutions to get the best rate of return and mitigate the risk of financial loss. All other free cash is invested in deposit accounts.

Risk Management

A formal review of the charity’s risk management processes is undertaken on an annual basis.

The key controls used by the charity include:

The identified risks are prioritised in terms of the likelihood of occurrence and potential impact. The Board reviews actions taken to mitigate the risks and assesses the residual risk remaining after implementing those actions. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.

Key risks have been identified as follows:

The Trustees have reviewed the adequacy of West Berkshire Mencap’s internal controls, which are articulated in a controls and procedures manual. Procedures have been established for reporting failings to the appropriate levels of management and the Board of Trustees. As a result, Trustees can conclude that all major risks have been identified and the appropriate steps to mitigate these risks have been put in place.

West Berkshire Mencap Annual Report 2021-2022 26

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Quality of Services

At least once a year we ask for feedback about all our services from everyone who has anything to do with us whether they be users, parents, carers, social workers, home staff etc. The responses to these surveys feed into the decisions taken about changing the services to fit with the funding we receive. The results were very positive; our services are considered essential to parents and carers and of a consistently high quality. We continue our monitoring informally by talking to the people we support, their carers and other stakeholders so that we can act quickly to spread improvement or prevent the negatives.

Public Benefit

The trustees have had regard to the public benefit guidance issued by the Charity Commission in determining their activities for the period.

One of the issues raised by our surveys is that our organisations mission is not always fully understood by the general public. People sometimes think that we are a mental health charity or that we are a branch of Royal Mencap and get our funding from them.

We are extremely good at using social media like Facebook, Twitter etc and have a core number of staff who ensure that our profile is active. We have also been able to communicate very successfully to volunteers and supporters about our activities and events.

Some of the events we hold are not purely to raise funds, they are also to raise our profile and enable us to be known to more people who may need our services or who may want to help us.

We also re-tweet other organisations that have a similar client group or match our ethos or objectives. For example, we have a relationship with other local Mencap’s which have been established through social media. We will continue to develop our presence on social media and provide ongoing training to those who need it.

West Berkshire Mencap provides many volunteering opportunities and does very well at recruiting, and retaining, young volunteers. One of the unique features of the play schemes is that we try to offer a one to one volunteer for each child that attends. These volunteers are recruited from local schools and colleges and give up their free time to volunteer at West Berkshire Mencap. All of these volunteers are offered a wide range of training which includes disability awareness training, first aid, communication skills and many others.

Many of these young volunteers then go on to choose a career based on their experiences as a volunteer, they go on to look at jobs as Teachers, Doctors,

West Berkshire Mencap Annual Report 2021-2022 27

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Physiotherapists, and many return while they are at university, to continue volunteering. They also take up volunteering with other organisations in other areas.

We have fewer adult volunteers but they are just as valuable as the younger volunteers. Some work as job coaches, accompanying clients on job taster sessions, some drive or assist on different projects. We have volunteers from all sections of the community including people with learning disabilities.

West Berkshire Mencap also employs adults with learning disabilities.

West Berkshire Mencap provides many services that are not being provided by anyone else in this area. We provide respite, work experience, training and leisure opportunities. These benefit not only the users, but also their families and professionals. Families get valuable respite and the clients learn or play and widen their experiences and ability. Our aim is that people with learning disabilities get access to the same life experiences that everyone else has, hopefully positive but sometimes negative. We continue to be an organisation that takes the most challenging people who cannot be supported by any other organisation.

Related Parties

West Berkshire Mencap cooperates with a number of other local organisations in the delivery of its services as mentioned above. These include Newbury College, Newbury Community Resource Centre, Greenham Trust and West Berkshire District Council.

Policy for setting remuneration

West Berkshire Mencap is committed to ensuring that we pay our staff fairly and in a way that ensures that we attract and retain the right skills to enable the organisation to survive and thrive. Senior Management meet to discuss any proposed annual increase for staff as part of the annual budget setting process and in the context of the funding for the organisation. The decision on an annual award, (if any) is taken by the Board of Trustees. The salary of the Chief Executive is set directly by the Board of Trustees. Individual roles which arise during the year, or where roles are changed, are benchmarked against the external market by Senior Management before setting an appropriate rate.

West Berkshire Mencap Annual Report 2021-2022 28

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Patrons

Richard Benyon Ricky Groves David Smith MRICS Daniel Galmiche

Lorraine Chase Paul Shinar Josh Dugdale

Trustees

Paul Pointer [Treasurer and Chair - appointed 9 December 2021] Julian Swift-Hook [Chair - resigned 9 December 2021]

Tom Rossiter Gill Leech Stuart Durrant Alastair Chapman (Appointed 12 May 2022)

Darren Anderson Louise Thompson Stephen Luff Smith

President

Graeme Leech

Chief Executive

Sara Vaughan

Deputy Chief Executives

Tony Ferguson [and Company Secretary] Jane Hall

Registered Office

The Mencap Centre Enborne Gate Enborne Road Newbury Berkshire RG14 6AT

Auditors

UHY Ross Brooke Statutory Auditor Suite I, Windrush Court Abingdon Business Park Oxfordshire OX14 1SY

Bank

National Westminster Bank plc Newbury Market Place 30 Market Place Newbury Berkshire RG14 5AJ

Solicitors

Gardner Leader White Hart House Market Place Newbury Berkshire RG14 5BA

West Berkshire Mencap Annual Report 2021-2022 29

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Statement of director’s responsibilities

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

Company law requires the Trustees to prepare financial statements for each financial year.

Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charitable company’s transactions, disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006 and the provisions of the charity’s constitution. 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.

So far as the directors are aware, there is no relevant audit information of which the charity’s auditors are unaware. The directors have each taken all the steps that we ought to have taken as directors in order to make ourselves aware of any relevant audit information and to establish that the company’s auditors are aware of that information.

West Berkshire Mencap Annual Report 2021-2022 30

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2022

Auditors

A resolution reappointing UHY Ross Brooke as auditors to the company will be put to the Annual General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Signed on behalf of the Board:

P Pointer

Director

Date: 3 November 2022

West Berkshire Mencap Annual Report 2021-2022 31

West Berkshire Mencap (A Company Limited by Guarantee)

INDEPENDENT AUDITORS’ REPORT

TO THE MEMBERS OF WEST BERKSHIRE MENCAP

Opinion

We have audited the financial statements of West Berkshire Mencap (the ‘charitable company’) for the year ended 30[th] June 2022 which comprise Statement of Financial Activities, Balance Sheet and Cash Flow Statement 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 trustees annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. 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.

West Berkshire Mencap Annual Report 2021-2022 32

West Berkshire Mencap (A Company Limited by Guarantee)

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 30, 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.

West Berkshire Mencap Annual Report 2021-2022 33

West Berkshire Mencap (A Company Limited by Guarantee)

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 specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

We have considered:

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the areas in which management is required to exercise significant judgement, such as recognition of income. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory framework that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context were the Companies Act and tax legislation.

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.

West Berkshire Mencap Annual Report 2021-2022 34

West Berkshire Mencap (A Company Limited by Guarantee)

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-andguidance/Standards-and-guidance-for-auditors/Auditors-responsibilities-foraudit/Description-of-auditors-responsibilities-for-audit.aspx. This description forms part of our auditor’s report.

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.

Caroline Webster FCA For and on behalf of UHY Ross Brooke Statutory Auditor Suite I Windrush Court Abingdon Business Park Oxfordshire OX14 1SY Date:

West Berkshire Mencap Annual Report 2021-2022 35

West Berkshire Mencap (A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2022

(Incorporating an income and expenditure account)

Note
Unrestricted
Funds
Restricted
Funds
£
£
INCOME AND
ENDOWMENTS FROM:
Donations & legacies
8,262
384
Charitable activities
4
12,868
2,417,365
Other trading
52,843
50,208
Investments
1,933
-
Other Income
3
841
3,868
Total income
76,747
2,471,825
EXPENDITURE ON:
Raising funds
2,005
-
Charitable activities
5
79,713
2,700,212
Total resources
7
81,718
2,700,212
Net
income/(expenditure)
(4,971)
(228,387)
Transfers between
Funds
12
-
-
Net movement in
Funds
(4,971)
(228,387)
Funds at 1 July 2021
299,137
924,230
Funds at 30 June 2022
294,166
695,843		 Endowed
Funds
£

-

-

-

-
-
-

-
7,653
7,653
(7,653)
-
(7,653)
237,575
229,922		 Endowed
Funds
£

-

-

-

-
-
-

-
7,653
7,653
(7,653)
-
(7,653)
237,575
229,922		 Total
2022
£
8,646
2,430,233
103,051
1,933
4,709
2,548,572
2,005
2,787,578
2,789,583
(241,011)
-
(241,011)
1,460,942
1,219,931		 Total
2021
£
68,292
2,380,221
47,158
1,711
52,289
2,549,671
1,318
2,589,346
2,590,664
(40,993)
-
(40,993)

The notes on pages 39 to 54 form part of these accounts

West Berkshire Mencap Annual Report 2021-2022 36

West Berkshire Mencap (A Company Limited by Guarantee)

BALANCE SHEET

FOR THE YEAR ENDED 30 JUNE 2022

Company Number: 3790942

Notes
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Debtors
9
Cash at bank and in hand
CREDITORS:Amounts falling due
within one year
10
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted
General
12
Designated
12
Restricted
11
Endowment
11
13		 2022
£
439,475
465,632
905,107
(227,254)		 2022
£
439,475
465,632
905,107
(227,254)		 £
542,078
677,853
1,219,931
199,461
94,705
695,843
229,922
1,219,931		 2021
£
535,248
391,675
694,419
1,086,094
(160,400)		 2021
£
535,248
391,675
694,419
1,086,094
(160,400)

925,694
1,460,942
925,694
204,668
94,469
924,230
237,575
1,460,942		 204,668
94,469
924,230
237,575

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small company regime within Part 15 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on …………………….

Paul Pointer Chairman Paul Pointer Treasurer

The notes on pages 39-54 form part of these accounts

West Berkshire Mencap Annual Report 2021-2022 37

West Berkshire Mencap (A Company Limited by Guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2022

2022
£
Cash flows from operating activities
Net cash (used in) provided by operating activities
(179,664)
Cash flows from investing activities
Proceeds from sale of asset
Proceeds from sale of property, plant and equipment
-
-
Purchase of property, plant and equipment
(49,123)
Net cash used in investing activities
(49,123)
Change in cash and cash equivalents in reporting period
(228,787)
Cash and cash equivalents at the beginning of the reporting
period
694,419
Cash and cash equivalents at the end of the reporting period
465,632
Reconciliation of net income/expenditure to net cash flow from operating activities
2022
£
Net income/(expenditure)
(241,011)
Adjustments for
Depreciation charges
42,293
Loss/(profit) on the sale of fixed assets
-
(Increase)/decrease in debtors
(47,800)
(Decrease)/increase in creditors
66,854
(179,664)
Analysis of cash equivalents
2022
£
Cash in hand
337,383
Notice deposits
88,249
Total cash and cash equivalents
465,632		 2021
£
(17,681)
307
287
(17,565)
(16,971)
(34,652)
729,071
694,419
2021
£
(40,993)
31,767
(144)
(12,461)
4,150
(17,681)
2021
£
606,214
88,205
694,419

West Berkshire Mencap Annual Report 2021-2022 38

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2022

1. COMPANY INFORMATION

The principal activity of the charity is the provision of services for people with a learning disability and their parents, carers and professionals. The charity (registered number 3790942 and charity number 1076658) is incorporated and domiciled in the UK. The address of the registered office is The Mencap Centre, Enborne Gate, Enborne Road, Newbury, Berkshire, RG14 6AT.

2. ACCOUNTING POLICIES

Basis of preparation

The accounts have been prepared in accordance with the Charities SORP (FRS102) applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

The accounts have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

West Berkshire Mencap meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. In their assessment of going concern, the Trustees have considered the current and future impact of COVID-19 on the business. This has impacted on the Charities operations but has been managed closely by the senior staff team and the Trustees. All plans, budgets and forecasts have been drawn up based on current knowledge and government guidance on COVID-19. The Directors have updated budgets and forecasts based on current estimates of the impact of the pandemic to ensure that they have sufficient facilities in place to meet operating cash requirements for the foreseeable future. They continue to believe the going concern basis of accounting appropriate.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the charity’s accounting policies, which are described in note 2, Trustees are required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimation and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

West Berkshire Mencap Annual Report 2021-2022 39

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements

for the year ended 30 June 2022 cont.

The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of revision and future periods if the revision affects the current and future periods.

In the view of the Trustees, no assumptions concerning the future or estimation uncertainty affecting the assets and liabilities at the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year.

Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Income

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Where grants receivable relate directly to the provision of services, they are accounted for as grants and contract work. Other grants are accounted for as donations and legacies.

Resources expended

Expenditure is recognized on an accrual basis as each liability is incurred.

Costs of generating funds comprise the costs associated with fundraising activities.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and central costs of an indirect nature necessary to support them. Central costs, not covered by other incoming resources, are recharged to the individual funds on an estimate of the staff time and space used by the activity.

West Berkshire Mencap Annual Report 2021-2022 40

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2022 cont.

Charitable expenditure is reported under three sub headings:

Fund Accounting

Unrestricted funds held by the charity are those which can be used in accordance with the charitable objectives at the discretion of the Trustees.

Restricted funds are where specific conditions are imposed by the donor which restricts the use of unspent funds. The income is taken directly to the relevant restricted funds.

Restricted funds

Where specific conditions imposed by the donor would restrict the use of unspent funds, the income is taken directly to the relevant restricted funds. Restricted income also arises from the income generated by each activity, which the Trustees then consider to be restricted to continuing and improving that service as that would be the expectation of the users and their carers. Deficits on funds are met from unrestricted fund.

Designated Funds

The Directors have set up a ‘sinking fund’ in respect of future maintenance costs on the respite bungalow and on Heffernan House.

Endowed Funds

These are funds provided to the charity for ongoing use as a Respite Centre.

Depreciation and capitalisation of fixed assets

Fixed assets are depreciated over their expected useful economic lives as follows: Freehold Property 2% straight line Leasehold Property 10% straight line Motor Vehicles 25% reducing balance Equipment with a value between £1000 and £4999 25% straight Line Equipment with a value over £5000 25% reducing balance Contributions towards the cost of fixed assets are included as income whilst the gross cost of fixed assets are capitalised. Items under £1,000 are not capitalised.

West Berkshire Mencap Annual Report 2021-2022 41

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements

for the year ended 30 June 2022 cont.

Operating leases

Rentals payable under operating leases are taken to the Statement of Financial Activities as they fall due.

Pension costs

The company makes a contribution to an Occupational Master Trust Pension Scheme for all eligible employees and follows the allocation of staff costs.

Donated assets

Donated assets intended for continuing use by the charity are included as donations in the year of the gift. The value placed on these items is the approximate value that it would have cost the charity to purchase those items based on published price lists for similar items offered for sale.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

Creditors and provisions

Creditors and provisions 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.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value

Company limited by guarantee

The company is a Company limited by guarantee, and is a registered Charity. Each members’ liability would be limited to an amount not exceeding £1 in the event of the company winding up. There are eight (8) members for these purposes at the year-end.

West Berkshire Mencap Annual Report 2021-2022 42

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2022 cont.

3. NET INCOMING RESOURCES

Are stated after charging the following: Are stated after charging the following: Are stated after charging the following: 2022
£		 2021
£
Depreciation of tangible assets 42,293 31,786
Auditors fees
- audit (excl VAT)		 9,840 10,500
- other - -
Other operating leases 69,762 70,739
Loss on disposal of assets - 144
. CHARITABLE ACTIVITIES
Sessional Residential Respite Sheltered Grants and Total Total
Fees Income Centre Workshop Contract 2022 2021
Rent Work
£ £ £ £ £ £ £
Children’s Services 58,235 - - - 31,500 89,735 84,524
Adult Day Services 105,049 - - 36,604 423,671 565,324 457,969
Domiciliary Care
and Housing 1,596,289 83,416 27,493 - 45,793 1,752,991 1,819,271
Advice and
Advocacy 8,806 - - - 13,377 22,183 18,457
1,768,379 83,416 27,493 36,605 514,341 2,430,233 2,380,221
2021 1,671,200 78,385 26,633 52,116 551,887 2,380,221
a. CHARITABLE EXPENDITURE
Staff Depreciation Other Support Total Total
Costs Operating Costs 2022 2021
Expenses (Note 6)
(Note 5b)
£ £ £ £ £ £
Children’s Services 97,538 3,332 1,979 28,749 131,598 154,374
Adult Day Services 335,878 15,755 108,120 160,553 620,306 520,339
Domiciliary Care 1,441,084 10,584 21,450 453,471 1,926,589 1,795,613
and Housing
Advice and Advocacy 10,567 - - 11,154 21,721 28,772
General - - 50,667 36,697 87,364 90,248
1,885,067 29,671 182,216 690,624 2,787,578 2,589,346
2021 1,783,657 21,259 90,988 693,442 2,589,346

4. CHARITABLE ACTIVITIES

5a. CHARITABLE EXPENDITURE

West Berkshire Mencap Annual Report 2021-2022 43

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2022 cont.

5b. OTHER OPERATING EXPENDITURE

Activities cost
Project expenditure
Events
Training subsistence
Sheltered workshop materials
Motor expenses
Insurance
Sundry expenses
2021		 Unrestricted
Funds
£
Restricted
Funds
£
Endowed
Funds
£
48
1,704
-
(2,500)
34,009
32,703
-
-
-
-
19,941
-
-
46,040
-
-
15,403
-
14,868
9,135
-
4,242
6,623
-
50,667
131,549
-
15,469
75,519
-		 Total
2022
£
1,752
30,203
34,009
19,941
46,040
15,403
24,003
10,865
182,216
90,988		 Total
2021
£
459
8,621
-
7,105
29,713
9,634
25,185
8,139
88,856

6. SUPPORT COSTS

Staff costs
DBS fees
Staff uniforms
Computer software
IT support
Telephone
IT hardware
PPS
Advertising & publicity
Motor expenses
Travel expenses
Rent & rates
Light & heat
Cleaning
Other premises costs
Equipment
Affiliation/subscriptions
Training
Depreciation
Loss on sale of assets
Audit fees
Professional fees
Bank charges
Reallocation of office/
premises costs to
Activity groups
2021		 Unrestricted
Funds
£
270,536
66
63
15,718
10,242
8,366
951
5,056
690
642
349
-
11,226
17,180
14,561
8,861
5,900
555
12,623
-
9,840
12,310
2,418
(371,456)
36,697
71,779		 Restricted
Funds
£
-
2,448
1,159
6,333
-
7,529
1,332
8,890
1,988
-
4,565
70,179
38,817
22,106
64,592
21,394
2,374
16,430
-
-
-
12,294
41
371,456
653,927
618,663		 Endowed
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
2022
£
270,536
2,514
1,222
22,051
10,242
15,895
2,283
13,946
2,678
642
4,914
70,179
50,043
39,286
79,153
30,255
8,274
16,985
12.623
-
9,840
24,604
2,459
-
690,624
693,442		 Total
2021
£
268,358
1,986
109
19,480
11,220
14,087
-
15,668
7,410
111
6,147
75,380
34,532
128,207
29,832
20,249
5,478
14,134
10.508
144
10,500
17,764
2,138
-
693,442

West Berkshire Mencap Annual Report 2021-2022 44

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2022 cont.

Total governance costs included in support costs are £9,840 (2021: £10,500)

7a. TOTAL RESOURCES EXPENDED

Charitable activities
Costs of generating
funds
2021		 Staff
£
2,155,605
-
2,155,605
2,052,019		 Depreciation
£
42,293
-
42,293
31,786		 Other
£
589,680
2,005
591,685
506,859		 Total
2022
£
2,787,578
2,005
2,789,583
2,590,664		 Total
2021
£
2,589,346
1,318
2,590,664

7b. STAFF COSTS

Wages and salaries
Termination payment
Agency staffing
Social security costs
Pension costs
Average number of employees during year
Full time
Part time
Average FTE employees		 Total
2022
£
1,298,554
-
729,785
102,042
25,224
2,155,605
2022
No.
32
49
54.78		 Total
2021
£
1,465,824
-
450,803
107,018
28,374
2,052,019
2021
No.
38
58
54.1

Volunteers play an invaluable role in delivering services. Without their volunteered time and knowledge, we would not be able to offer the support we do.

None of the directors of the company received a salary in the current or preceding year. No director received any reimbursed expenses during the year (2020: £nil).

Two employees in earnings band £60,000 to £70,000 (2021: one)

One employee in earnings bank £70,000 to £80,000) (2021: none)

Key management personnel received aggregate remuneration of £339,668 (2021: £307,304).

West Berkshire Mencap Annual Report 2021-2022 45

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2022 cont.

8. TANGIBLE FIXED ASSETS

COST
At 1 July 2021
Additions
Disposals
At 30 June 2022
DEPRECIATION
At 1 July 2021
Charge for the year
Adjustment on Disposals
At 30 June 2022
NET BOOK VALUES
At 30 June 2022
At 30 June 2021		 Freehold
Property
£
511,776
-
-
511,776
194,235
10,236
-
204,471
307,305
317,541		 Leasehold
Property
Improvement
£
283,171
-
-
283,171
98,158
9,350
-
107,508
175,663
185,013		 Endowed
Funds
£
Total
£
319,062
1,114,009
49,123
49,123
-
-
368,185
1,163,132
286,368
578,761
22,707
42,293
-
-
309,075
621,054
59,110
542,078
32,694
535,248

The charity enjoys the benefit of a 999-year lease, with 974 years remaining, in respect of its premises at Enborne Gate at a peppercorn rent.

All fixed assets are used for activities in furtherance of the charity’s objects or in support thereof.

Freehold property is the Respite Centre (Bailey Thomas House) at Haysoms Drive, Newbury. It was valued in October 2003 by an independent chartered surveyor at a value of £500,000. The Trustees consider the land element to be of negligible value due to the planning restrictions attaching to it.

9. DEBTORS

. DEBTORS
Trade Debtors
Prepayments
Accrued Income
Staff Loans and Advances Recoverable		 2022
£
364,851
51,910
22,714
-
439,475		 2021
£
286,908
55,278
49,489
-
391,675

West Berkshire Mencap Annual Report 2021-2022 46

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2022 cont.

10. CREDITORS: Amounts falling due within one year

Other taxes and Social Security
Other creditors
Accruals
Deferred Income
Tenants Funds		 2022
£
31,836
136,233
33,993
15,000
10,192
227,254		 2021
£
31,411
83,144
33,981
-
11,864
160,400

All deferred income at 1 July 2021 has been released during the year to incoming resources. This income relates to income received in advance for specific events which may take place after the year end (COVID-19 restrictions may prevent this) and any grant income for a period spanning the year end.

11. ENDOWED AND RESTRICTED FUNDS

Restricted Funds
Respite Centre
Your Choice Services
Leisure Plus
Gateway Club
Friendship Skills
FAS
Adult Day Services
(formerly Link Up)
Children’s Activities
Endowed Funds
Respite Centre		 1 July
2021
£
97,032
382,794
112,252
19,929
38,622
-
273,601
-
924,230
237,575
1,161,805		 Movement in Funds
Incoming
resources
£
Resources
Expended
£
27,494
(15,387)
1,716,129
(1,911,204)
33,911
(31,512)
-
(187)
13,502
(598)
22,182
(21,721)
542,989
(588,006)
115,618
(131,598)
2,471,825
(2,700,212)
-
(7,653)
2,471,825
(2,707,865)		 Transfers
£
-
(15,980)
-
-
-
-
-
15,980
-
-
-		 30 June
2022
£
109,139
171,739
114,651
19,742
51,526
461
228,584
-
695,843
229,922
925,765

West Berkshire Mencap Annual Report 2021-2022 47

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2022 cont.

11. ENDOWED AND RESTRICTED FUNDS (continued)

COMPARATIVE ENDOWED AND RESTRICTED FUNDS

Restricted Funds
Respite Centre
Your Choice Services
Leisure Plus
Gateway Club
Friendship Skills
FAS
Link Up
Children’s Activities
Endowed Funds
Respite Centre		 1 July
2020
£
82,298
442,208
115,489
20,903
33,091
616
270,619
-
965,224
245,228
1,210,452		 Movement in Funds
Incoming
resources
£
Resources
Expended
£
26,633
(11,899)
1,794,542
(1,783,714)
19,189
(22,426)
(3)
(971)
10,637
(5,106)
18,457
(28,772)
494,819
(491,837)
93,830
(154,373)
2,458,104
(2,499,098)
-
(7,653)
2,458,104
(2,506,751)		 Transfers
£
-
(70,242)
-
-
-
9699
-
60,543
-
-
-		 30 June
2021
£
97,032
382,794
112,252
19,929
38,622
-
273,601
-
924,230
237,575
1,161,805

The Respite Centre arises as part of a development gain agreed with the district council whereby the developer agreed to provide a five-bed roomed bungalow for respite care. The district council required a six-bed roomed facility and therefore West Berkshire Mencap agreed to fund the additional bedroom. There were restrictive covenants when the planning permission was granted, restricting the use of the building to that of a Respite Centre for those with learning disabilities. The additional costs were covered by a third-party grant. This grant is accounted for as a restricted fund due to the terms of the grant. If the building ceases to be used as a residential facility before September 2023, then the grant is repayable on a sliding scale.

Your Choice Services

Your Choice is the name given to the Domiciliary Care Agency which provides a wide range of care options to people with learning disabilities. This includes the seven supported living flats at Heffernan House, and the five supported living flats at Stella Maris House as well as the Home Sitting service and outreach packages in West Berkshire.

Leisure Plus

Leisure Plus provides sports and leisure activities for adults with learning disabilities. The scheme encourages links with other associations and similar projects to widen and improve leisure pursuits in the community.

West Berkshire Mencap Annual Report 2021-2022 48

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements

for the year ended 30 June 2022 cont.

11. ENDOWED AND RESTRICTED FUNDS (continued)

Family Advisor Service

Family Advisor Service provides support, advice and information to people with a learning disability, their families and professionals working with them. It offers a variety of support services for parents and carers as well as providing individual support.

Link Up

Link Up is a sheltered work skills project for Adults with Learning Disabilities, teaching real work skills in a supported and supportive training environment. Work includes light assembly and there is an educational element to Link Up in the study room of literacy/numeracy, keeping safe and healthy eating.

Children’s Activities

Children’s Activities covers a number of projects and schemes. Our After School Clubs operate throughout the year during term time. We have focused group activities and a recently launched Dance club. Throughout the holidays we provide fun activities with a curriculum theme so the children can learn through play. The holiday play scheme is a 1:1 caring environment that operates during school holidays for children and young adults aged 3-19 with a learning disability. We also offer bespoke 121 outreach support to families throughout the year.

Gateway Club

Gateway is the provision of the Gateway Club, which opens doors into the community for adults with a learning disability. It has been run via Zoom throughout the pandemic.

Friendship Skills

Friendship Skills supports Adults with a learning disability to learn more about appropriate friendships, keeping safe and helps them to become as independent as possible and to connect with their local community. The small group meets weekly and concentrates on developing a social supportive network with their peer group, whilst having fun.

West Berkshire Mencap Annual Report 2021-2022 49

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2022 cont.

12. UNRESTRICTED FUNDS

Designated property
fund
General Fund		 1 July
2021
£
94,469
204,668
299,137		 Movement in Funds
Incoming
resources
£
Resources
Expended
£
236
-
76,511
(81,718)
76,747
(81,718)		 Transfers
£
-
-
-		 30 June
2022
£
94,705
199,461
294,166

COMPARATIVE UNRESTRICTED FUNDS

Designated property
fund
General Fund		 1 July
2020
£
94,126
197,357
291,483		 Movement in Funds
Incoming
resources
£
Resources
Expended
£
343
-
91,224
(83,913)
91,567
(83,913)		 Transfers
£
-
-
-		 30 June
2021
£
94,469
204,668
299,137

The designated fund represents a sinking fund established under the terms of the management agreement with Golden Lane Housing in respect of the respite bungalow, Baily Thomas House. It is designed to cover major repairs of the respite centre. Following a review of the property fund, the directors determined that no amounts needed to be put aside this year other than to reflect the interest on the associated bank accounts.

They also determined that there was no need to put aside any additional amounts this year to cover future maintenance costs of Heffernan House or Stella Maris House in a similar fashion to Bailey Thomas House.

West Berkshire Mencap Annual Report 2021-2022 50

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2022 cont.

13. ANALYSIS OF NET ASSETS as at 30 JUNE 2022

13a. COMPARATIVE ANALYSIS OF NET ASSETS as at 30 JUNE 2021
Tangible
Fixed Assets
£
Current
Assets
£
Current
Liabilities
£
Endowment
Respite Centre
237,575
-
-
Restricted Funds
Your Choice
-
490,326
(107,532)
Leisure Plus
-
112,989
(737)
Gateway Club
-
19,929
-
Friendship Skills
-
38,622
-
FAS
-
83
(83)
Link Up
6,830
283,945
(17,174)
Childrens activities
9,938
(6,409)
(3,529)
Respite Centre
79,969
17,063
-
96,737
956,548
(129,055)
Unrestricted Funds
Designated Property Fund
-
94,469
-
General Funds
200,936
35,077
(31,345)
535,248
1,086,094
(160,400)
Tangible
Fixed Assets
£
Current
Assets
£
Current
Liabilities
£
Endowment
Respite Centre
229,922
-
-
Restricted Funds
Your Choice
-
348,916
(177,177)
Leisure Plus
-
115,443
(792)
Gateway Club
-
19,742
-
Friendship Skills
-
51,547
(21)
FAS
-
677
(216)
Adult Day Services (formerly
Link Up)
32,665
222,656
(26,738)
Children’s activities
6,606
15,704
(22,310)
Respite Centre
79,969
29,169
-
119,240
803,854
(227,254)
Unrestricted Funds
Designated Property Fund
-
94,705
-
General Funds
192,916
6,548
-
542,078
905,107
(227,254)		 Total
£
229,922
171,739
114,651
19,742
51,526
461
228,583
-
109,138
695,840
94,705
199,464
1,219,931
Total
£
237,575
382,794
112,252
19,929
38,622
-
273,601
-
97,032
924,230
94,469
204,668
1,460,942

West Berkshire Mencap Annual Report 2021-2022 51

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2022 cont.

14. OPERATING LEASE COMMITMENTS

At 30 June 2022 the company had commitments under non-cancellable operating leases expiring as follows:-

ollows:-
Less than 1 year
Between 2-5 years
More than 5 years		 Land & Buildings
2022
£
2021
£
60,500
60,500
242,000
242,000
591,025
651,525
893,525
954,025		 Other
2022
£
2021
£
9,262
10,239
7,362
16,626
-
-
16,624
26,865
26,865

15. CONTINGENT LIABILITIES

The grant received in respect of the respite centre is potentially repayable if the building ceases to be used as a respite facility for those with learning disabilities before September 2023. It was repayable in full before 30 September 2017 and on a sliding scale thereafter.

16. RELATED PARTIES

Stuart Durrant, Trustee of West Berkshire Mencap and Equity Partner in Gardner Leader Law Firm. During this financial year £2,043 was paid to Gardner Leader for Professional Legal Fees with £0 due at the year end.

West Berkshire Mencap Annual Report 2021-2022 52

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2022 cont.

17. FINANCIAL INSTRUMENTS

2022 2021
£ £
Financial assets measured at amortised cost 882,392 1,036,605
Financial liabilities measured at amortised cost 212,254 160,400

The company’s income, expense, gains and losses in respect of financial instruments are summarised below

2022 2021
£ £
Interest income and expense:
Interest income 1,933 1,711
Interest expense - -

Financial assets measured at amortised cost comprise trade debtors, other debtors and cash equivalents.

Financial liabilities measured at amortised cost comprise other creditors and accruals excluding deferred income.

West Berkshire Mencap Annual Report 2021-2022 53

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2022 cont.

18. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

Note
Unrestricted
Funds
Restricted
Funds
Endowed
Funds
£
£
£
INCOME AND
ENDOWMENTS FROM:
Donations & Legacies
66,280
2,012
-
Charitable activities
4
-
2,380,221
-
Other trading activities
18,862
28,296
-
Investments
1,711
-
-
Other Income
3
(60)
52,349
-
Total income
86,793
2,462,878
-
EXPENDITURE ON:
Raising funds
1,318
-
-
Charitable activities
5
90,248
2,491,445
7,653
Total resources expended
7
91,566
2,491,445
7,653
Net income/(expenditure)
(4,773)
(28,567)
(7,653)
Transfers between funds
12
-
-
-
Net movement in funds
(4,773)
(28,567)
(7,653)
Funds at 1 July 2020
291,483
965,224
245,228
Funds at 30 June 2021
286,710
936,657
237,575		 Total
2021
£
68,292
2,380,221
47,158
1,711
52,289
2,549,671
1,318
2,589,346
2,590,664
(40,993)
-
(40,993)
1,501,935
1,460,942		 Total
2020
£
19,980
2,461,652
54,478
3,668
110,274
2,650,052
30,698
2,648,721
2,679,419
(29,367)
-
(29,367)
1,531,302

West Berkshire Mencap Annual Report 2021-2022 54

West Berkshire Mencap (A Company Limited by Guarantee)

https://www.wbmencap.org/

https://www.facebook.com/Westberkshiremencap?fref=ts https://www.instagram.com/westberkshiremencap/ https://twitter.com/WestBerksMencap - https://www.youtube.com/channel/UCi8 d03RN0JwWTR_NRqVKEw

West Berkshire Mencap is a company limited by guarantee (number 3790942) incorporated on 17 June 1999 and is a registered charity (Charity No: 1076658). Registered office: Enborne Gate, Enborne Road, Newbury, RG14 6AT Affiliated to but not funded by the Royal Mencap Society

West Berkshire Mencap Annual Report 2021-2022 55