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2023-06-30-accounts

Transforming Lives

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

Statements

West Berkshire Mencap

Visit www.wbmencap.org or email info@wbmencap.org

West Berkshire Mencap (A Company Limited by Guarantee)

Contents

Contents
Introduction 3
A Message from our Chair 4
A Message from our President 5
A Message from our CEO 6
Our Vision, Mission and Values 7
Our Priorities 8
The Year in Numbers 10
Services Provided 2022 - 2023 11
Fundraising Report 14
Our 3-Year Strategic Plan 2023-2026 16
Status and Administrative Information 22
Statement of director’s responsibilities 31
Independent auditor’s report 33
Statement of financial activities 37
Balance sheet 38
Cash flow statement 39
Notes to financial statements 40

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

West Berkshire Mencap Annual Report 2022-2023 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 2022 to 30 June 2023 and the benefit for people with learning disabilities, their families and carers.

West Berkshire Mencap Annual Report 2022-2023 3

West Berkshire Mencap (A Company Limited by Guarantee)

Message from our Chairman

Sometimes looking back at performance over the last year it makes you aware of how much uncertainty and challenge seems to now be normal. From pandemics we have gone into a cost-of-living crisis and rising inflation on our costs at a time when fees and raising funds seems to be harder and harder for all charities in the country.

Despite these issues, the services and support we provide has become more important than ever, offering help, guidance and respite to families often affected disproportionately by the cost-of-living crisis.

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.

The uncertainties and challenges over the last few years has only served to enhance our team spirit and sense of pride in what we do which allows us to continue to provide high quality care and support that children and adults with complex disabilities need.

West Berkshire Mencap continues to be blessed with a fantastic leadership team, staff and volunteers who have continued, despite ongoing adversities to provide first-class services, support and opportunities for families using our services and facilities.

The Charities’ ability to respond to this changing environment, whilst continuing to provide first class services, never ceases to amaze me and I would like to give particular appreciation to our CEO Sara Vaughan and her deputy CEO’s Tony Ferguson and Jane Hall, who have worked tirelessly in very trying times but have kept the Charity on track with their unflinching efforts.

Thanks also goes to my fellow Trustees work over the past year, for the time and support they have given.

So here is to the next year and beyond, continuing to make a difference to people’s lives who really deserve it, driven by the dedicated staff, volunteers and supporters of West Berkshire Mencap.

Paul Pointer Chair of Trustees

West Berkshire Mencap Annual Report 2022-2023 4

West Berkshire Mencap (A Company Limited by Guarantee)

Message from our President

I have enjoyed this year more than any other, as under the leadership of Sara and her amazing team, we have been able to see the development and launch of even more services and activities. This has been a joy to see.

The development of the Mulberry Project at the Mencap Centre has also recently been moving forward at a pace following the sad demise of the appointed contractor at the beginning of this year.

Sara and the team have worked tirelessly to secure the necessary funding to enable completion of the project and I am sure that a formal opening date is now just around the corner. In the meantime, our Manager at the Mulberry Garden, Eli Harris, must be congratulated along with our clients for all the hard work that they have put into the project this year, which just serves to show the tremendous potential that it has going forward. When finally completed the new facilities will be a wonderful addition to the Centre.

We have been successful in a bid to the Greenham Trust to win what is termed an ‘Escalator’. If we all apply ourselves this will enable us to undertake a Children’s Glamping Respite Project which is an innovative project benefitting many families. We now have the HUGE task ahead of us to raise £13,200 over 5 days in October and when we achieve this the Greenham Trust will give us a further £50,000 towards the project. This means that over 5 days, at the end of October, we have the potential to bring in an extra £63,200 in total!

I continue to be excited to see the progression West Berkshire Mencap, our services and fundraising activities. With our family and friends, let’s all get involved and support the events that we traditionally run each year such as our Race Day and the Dew Pond dinner plus the exciting new events including the Golf Day masterminded by Suzie, our new Fundraising Manager. I for one, am looking forward to the next Dew Pond Dinner on 16[th] November arranged by Becky (a volunteer) and Gill (one of our Trustees). It is already looking like it will be oversubscribed.

A big thank you to all clients, staff, volunteers and supporters without whom it wouldn’t be possible.

Graeme Leech President

West Berkshire Mencap Annual Report 2022-2023 5

West Berkshire Mencap (A Company Limited by Guarantee)

Message from our CEO

It has been lovely to have been the CEO of West Berkshire Mencap, in a year where we have very much experienced business as usual, for the first time since the pandemic began.

The last year has seen us open all our services, as this had not been possible since 2019. As a result, clients have been able to attend all of our services and activities without restrictions. They have very much enjoyed being able to meet to their friends and get out and about on trips and outings, making the most of the new-found freedoms. I had a lovely evening out with the Adult Day services group who enjoyed a lovely meal at the Toby carvery. They were very pleased to see things getting back to normal.

We have seen a lot of progress on our capital projects with our new sheltered accommodation unit coming on stream in June 2023.

It is great fun to help clients move into their new accommodations, helping them and their families furnish and equip their new flats.

This year has seen us implement a new fundraising strategy and we are pleased to see a new program of fundraising events taking shape. During the year we have established a new annual Christmas concert which was very rewarding. We have run the first Newbury stitch fair in the centre which was also very fruitful. We are repeating this in November 2023.

Building on our annual race day, we have established a very successful annual golf day and we have more events planned throughout the next year.

Our children services are growing and developing steadily, and we are pleased to see so many children in the centre during the school holidays and after school. A new dance club is proving very popular and I am excited to see what new developments happen in the coming year.

Finally, I would like to thank staff, trustees and volunteers that make West Berkshire Mencap, one of the largest and most successful charities in West Berkshire. I am proud to be the CEO of such a great organisation.

Sara Vaughan

Chief Executive Officer

West Berkshire Mencap Annual Report 2022-2023 6

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

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

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being
person
centred
passionate listening
striving for
and and
excellence
positive learning
working
together
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West Berkshire Mencap Annual Report 2022-2023 7

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

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 2022-2023 8

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

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 2022-2023 9

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

The Year in Numbers

West Berkshire Mencap Annual Report 2022-2023 10

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

Services Provided in 2022-23

Link Up continued to produce real work for real customers. For our trainees this translates into real satisfaction. We keep them busy all day leaning, picking up new skills and gaining independence.

Leisure Plus provides people with learning disabilities over the age of 18 with the opportunity to participate in life skills like cooking and leisure activities like drama with their peers.

Mulberry Garden (formerly Growing4All) Our trainees are kept busy all day learning new things every day, as they make things grow, so do they. The work they do is therapeutic in so many ways: sensory, social, interactive, a sense of self, of responsibility, as well as learning new skills and doing real work.

This is a small project. Although we are expanding in numbers, we intend to keep the small group ethos.

Each trainee has an individual learning programme of practical gardening and greenhousebased activities, as well as the day-to-day responsibility of keeping the building tidy and workplace running smoothly. They are assessed for all practical activities, including making the morning and afternoon drinks, cleaning and tidying, and develop a portfolio of evidence as a record of all their achievements.

Friendship Skills deliver a development programme making a positive difference to the lives of people with a learning disability in a fun inclusive environment. We equip people with social and life skills promoting social inclusion, equality and understanding between those with a learning disability and the public.

West Berkshire Mencap Annual Report 2022-2023 11

West Berkshire Mencap (A Company Limited by Guarantee)

Through the delivery of a range of purpose-built training and awareness programs supported by highly trained staff and guest speakers who are expert in their field, our aim is that people with learning disabilities are as independent as possible, connect with their local communities and develop a social network.

Newbury Gateway A social club for adults with a leaning disability to enable them to meet up with their peers, have a chat and join in a wide range of activities in a safe and welcoming environment.

Your Choice Services, our domiciliary care agency, provides high-quality care a week to people with learning disabilities. At year end we supported 13 clients, whilst post year end we are supporting 16 with 2 spaces remaining in three houses conveniently located in Newbury. Each house is staffed 24 hours a day and all our staff are fully trained.

Each of our clients has their personal individual care plan, to ensure all their needs are met. Whether it’s help with the shopping, or taking medication, going on an activity or having a bath, our staff are there to help them make the most of their life and feel safe and protected whilst doing the things they want and enjoy.

West Berkshire Mencap Annual Report 2022-2023 12

West Berkshire Mencap (A Company Limited by Guarantee)

Children's Services has run an Outreach service during 2022-2023 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 2022-2023 13

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

Fundraising Report 2022-2023

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 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 Enborne 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 2022-2023 14

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

Fundraising Report 2022-2023 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 2022-2023 15

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

West Berkshire Mencap’s 3-Year Strategic plan 2023-2026

Introduction

This is the third year that we are using our rolling Strategic Planning approach which has served us well during throughout the Covid Pandemic and the resulting economic uncertainty. Added to that the effect of Brexit on the UK economy has made for an extremely difficult funding climate. This has had the effect of slowing our development plans as we have had to turn our attention to the challenges running a large voluntary organisation in these challenging times. Our Strategic Planning approach and its partner Business Development Tracker has served us well in terms of keeping us focused on our goals and helping us map unplanned work essential to keep the organisation in good shape.

We will continue to provide a detailed Business Development Plan and Business Plan Tracker for the oncoming year based on the strategic approach outlined in the plan. On approval of this plan we will provide Trustees with a detailed Business Plan Tracker for 2023-24.

We will continue to update the Strategic Plan each year and in each new financial year we will add a further year into the plan. This approach has created a living document that continually provides us with a 3 year forward Development plan that does not get left on a shelf unused and irrelevant to the needs of the business. This approach has worked well and together with the Business Plan Development Tracker keeps us focused on our strategic goals whilst at the same time allowing us to adjust our plans in the light of unexpected challenges that arise throughout the year. It gives us a truly agile approach to managing the business and allows the Trustee Board to assess our performance at every Board Meeting.

Where do we want to be in June 2026?

Our ambitions are to continue 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 children 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. To have established our therapeutic horticultural services at the Enborne Gate site. By June 2025 we aim to have begun redevelopment of the Mencap Centre, and to have developed our own ‘glamping’ Children’s respite Service and to have begun to update and expand our Adult Day Services offer.

By June 2026 we intend to have our Mulberry Café up and running and new and exciting services on offer at the Mencap Centre. We would also want to have completed our rebranding work.

West Berkshire Mencap Annual Report 2022-2023 16

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

West Berkshire Mencap’s 3-Year Strategic plan 2023-2024 cont.

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

Year One 2023-2024 Continued Consolidation

Our main priorities for the year 2023-4 will be to complete the Jacobs Well Project and the Mulberry Project. To establish our programme of Fundraising Events and to source so extra core funding for the organisation and to achieve our recruitment targets.

Central Services

Work on new branding , vision and mission

  1. Meeting with Trustees at August 2023 Away Day

  2. Discuss light touch approach starting with Mulberry Garden re-branding

  3. Specifically consider relationship with Royal Mencap in the light of their future plans

  4. Explore relationships with other national Charities

Income Generation, Profile Raising and Fundraising

  1. Continue to work to make sure we have funds to complete the Mulberry Project

  2. Work with the Fundraising Manager to Develop an Events and Fundraising plan for 2023-24 onwards

  3. Source funding for our development plans

  4. Launch monthly newsletter in August 2023

  5. Look at plans for revamp of website in 2024-5

  6. Develop a new social media strategy

  7. Develop a monthly Lecture Programme at the Mencap Centre

  8. Review our website and source funding for this work

HR

  1. Continue to prioritise recruitment of YCS care staff

  2. Continue to ‘bed in’ the use of Peninsula Services

  3. Develop all second-tier management staff in the organisation

  4. Review all job descriptions

  5. Establish new HR process documents

  6. Review HR policies

West Berkshire Mencap Annual Report 2022-2023 17

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

West Berkshire Mencap’s 3-Year Strategic plan 2023-2024 cont.

Strategic Issues

HR and Staffing - We have re-structured the Senior Team to enable us to fulfil the ambitions set out in this plan. However, the main focus of the senior team for 2023-4 will need to continue to be recruitment. It is the major problem we face and is key to our success financially in the coming year. With this in mind we propose to concentrate on recruiting the staff we need for YCS concentrating on reducing our reliance on Agency care staff. The ratio of West Berkshire Mencap care staff to Agency staff is key to financial success going forwards and the biggest part of that is recruitment. Acknowledging that we are committed to meeting the legal requirement to pay the national minimum wage. We will continue to need to recruit care staff continually throughout the next 18 months to achieve our ambitious targets. The HR function will continue to report into the CEO.

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 – This function will be managed by the CEO. The Grants and Trust Fundraising responsibility will lie specifically with the CEO and we will be concentrating our efforts on developing our income generation work throughout the year. Suzie Empson our new Events and Fundraising Manager will lead on the Development of our new yearly Events Programme building on the success of our 2 long established events, The Raceday and The Dew pond Dinners. This work will extend and consolidate our unrestricted income stream.

Project Management – Tony Ferguson will continue to manage the delivery of all of our Projects as well as the management of all of our Resource Functions including IT. The Project management work is reflected in the plan as it is integrated into each management area. This will be co-ordinated by Tony.

Adult Day Services – Jane Hall will continue to manage ADS, The Mulberry Garden and YCS. Jane will also take the lead on safeguarding. Jane will lead on modernising and developing our Day services offer with a view to making changes in 2023-25.

Children’s, Family Support, Mencap Centre Redevelopment and Services - Caz Austin will be managing these services going forwards, working closely alongside ADS and The Mulberry Garden to develop outdoor gardening activities for children on the Enborne site. Caz will be leading on the development of our services for Children and Families including the overnight Glamper Van respite project. Caz will work closely with Sara and Tony to develop the lottery bid to extend and change our services at the Mencap Centre.

West Berkshire Mencap Annual Report 2022-2023 18

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

Training

Implement the following training packages:

  1. PBS Training

  2. Restraint training where needed

  3. Continue with Grey Matter Training

  4. Audit Safeguarding training log

  5. Play worker Training

Develop and modernise Mencap Centre

  1. Consult with Trustees on Architect plans for Mencap Centre (see Appendix B)

  2. Continue fundraising for phase 1 of the Mulberry Project to finish off the Mulberry Garden

  3. Develop the soft play area and the new sensory room and the revamped soft play facilities

  4. Continue to offer pop up cafes until we have the permanent café in the building

  5. Secure funding to develop the Children’s Glamping Respite Project overnight camping respite offer. (Bids already submitted for this)

  6. Funding applications for services for support for Aging Parents

  7. Develop Volunteer Support teams across all services

  8. Employ a Volunteering Manager (Bids already submitted for this post.)

YCS

Jacobs Well

We opened our new 6 bedroom supported living unit next door to Stella Maris in June 2023. We now need to:

Recruit new staff for Jacobs Well

  1. Work with LA to fill flats

  2. Work with new families and clients to fit out our flats

  3. Move YCS registered office to Jacobs Well

  4. Develop the staff team

Pass System

Continue to roll out the new digital Care Management system across YCS.

  1. Implement new system across all client records

  2. Get care plans onto the system

  3. Continue to train staff – including senior team

  4. Train parents and families to use the system

West Berkshire Mencap Annual Report 2022-2023 19

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

ADS

Re-organise accommodation at Unit E

  1. Create and equip a downstairs large meeting/training room

  2. Consider accommodation needs in the light of any Link UP developments

Develop ADS

  1. Identify and develop plans for our own income stream for Link up similar to the work we currently do for Art House.

  2. Explore updating our work offer using IT offers and prepare a plan for Trustees to consider.

Mulberry Garden

  1. Secure funding to finish Mulberry Garden

  2. Settle team into new site

  3. Develop Volunteer team for Mulberry Garden

  4. Organise opening celebration event with Fundraising and Events Manager

  5. Produce Project Plan to manage the completion of the site.

  6. Consider retail outlet for Mulberry products offer and prepare a plan for Trustees to consider.

Children’s Services and Family Support

Develop our Family Support offer

Steadily expand our services to families as follows:

  1. Expand our Family Advice Services

  2. Recruit more FAS workers

  3. Run a conference for Families in 2024

  4. Continue to implement Partnership working across West Berkshire area

  5. Develop our offer to older children expanding the definition of children to 25 years old

  6. Develop our offer to young adults

Children’s Services

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

  1. Provide Playschemes throughout the summer of 2023-4

  2. Continue to run self-funding group activities for Children including a Dance group, personal care and grooming, boys activity sessions etc.

  3. Develop our own Scouts group

  4. Continue our work with DoE schemes in local schools

  5. Continue to replace and refresh equipment as needed

  6. Implement planned maintenance for playground and repair and paint equipment

West Berkshire Mencap Annual Report 2022-2023 20

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

  1. Continue to provide a Bursary scheme to support families

  2. Explore Parent and Baby services

  3. Expand gardening and external messy play facilities for Children

  4. Grow Parent support Services

  5. Establish Parent coffee mornings each week starting in Sept 2023

  6. Continue to develop Volunteer Support teams

  7. Implement play worker training

Project Management, Finance and Central Services

Manage the overall delivery of the Mulberry Project but for specific delivery in 2023 as follows:

Delivery of Jacobs Well Project – have new 6 flat unit open and partially filled by end of 2023.

Mulberry Garden – have the project working successfully from Enborne Gate by the end of 2023 with the site completed

The Mulberry Project Phase 4 – revisit plans for the Mencap Centre redesign and develop a project plan

Webroster - Review Web roster in the 2[nd] half of the year once PASS integrations complete and consider the new Webroster system now integrated into the PASS offer.

Baily Thomas House begin to work up detailed plans on the future of BTH as a result of decisions made at the Trustee Away Day on 4[th] August 2023.

Planned Maintenance

  1. Continue to work across all teams and projects to implement the 3-year planned maintenance programme

  2. With the emphasis on ‘planned’ incorporate any issues arising during the year into the planned maintenance programme

  3. Continue to embed the maintenance tracker

West Berkshire Mencap Annual Report 2022-2023 21

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

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:

Paul Pointer - Treasurer and Chair Darren Anderson Stuart Durrant Gill Leech Steve Luff-Smith Tom Rossiter Louise Thompson Alastair Chapman – appointed 12 May 2022

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, Kerry Fourie, Paul Harris and Events and Fundraising - Suzie Empson

West Berkshire Mencap Annual Report 2022-2023 22

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

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 2022-2023 23

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

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 (2023 -2026) 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.

We work hard to foster service user involvement in our services. We have representatives from our families and service users on our Trustee Board. 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 2022-2023 24

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

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 2023, incoming resources were £2,716,801. The supported living units have remained largely well occupied resulting in an increase in domiciliary care sessional fees income to £1,688,782 this year from £1,596,289 last year. We have considered the impact 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.

Recruiting care staff is the biggest challenge we have. The rise in minimum wage has led to the huge increased salary costs. The shortage of care staff has led to an over reliance on agency staff. Expenditure substantially increased this year to £2,900,828 from £2,787,578 last year. Our largest cost remains staffing which is 72% (2021-2023 was 78%) of this total.

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 £105,150, and at the year-end free reserves were £6,863, 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 2022-2023 25

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

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		 2023
£
972,245
222,269
519,469
55,797
167,847
6,863		 2022
£
1,219,931
229,922
695,840
94,705
192,916
6,548

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

West Berkshire Mencap Annual Report 2022-2023 26

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

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 2022-2023 27

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

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 go on to choose a career based on their experiences as a volunteer, they go on to look at jobs as Teachers, Doctors, Physiotherapists, and many return while they are at university, to continue volunteering. They also take up volunteering with other organisations in other areas.

Older volunteers 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 Annual Report 2022-2023 28

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

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 2022-2023 29

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

Patrons

Richard Benyon Ricky Groves David Smith MRICS Daniel Galmiche

Lorraine Chase Paul Shinar Josh Dugdale

Trustees

Paul Pointer - Treasurer and Chair Tom Rossiter Gill Leech Stuart Durrant Alastair Chapman

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 2022-2023 30

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

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 2022-2023 31

West Berkshire Mencap (A Company Limited by Guarantee)

TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2023

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: ……………………….

West Berkshire Mencap Annual Report 2022-2023 32

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 2023 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 2022-2023 33

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 2022-2023 34

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 2022-2023 35

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 (Senior Statutory Auditor) For and on behalf of UHY Ross Brooke, Statutory Auditor

Suite I Windrush Court Abingdon Business Park OXFORDSHIRE OX14 1SY Date: 20/2/2024

West Berkshire Mencap Annual Report 2022-2023 36

West Berkshire Mencap (A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2023

(Incorporating an income and expenditure account)

Note
Unrestricted
Funds
Restricted
Funds
£
£
INCOME AND
ENDOWMENTS FROM:
Donations & legacies
8,133
23,664
Charitable activities
4
8,570
2,550,440
Other trading
59,387
26,964
Investments
6,502
-
Other Income
9,175
23,966
Total income
91,767
2,625,034
EXPENDITURE ON:
Raising funds
2,700
-
Charitable activities
5
152,726
2,801,408
Total resources
7
155,426
2,801,408
Net
income/(expenditure)
(63,659)
(176,374)
Transfers between
Funds
12
-
-
Net movement in
Funds
(63,659)
(176,374)
Funds brought forward
294,166
695,843
Funds carried forward
230,507
519,469		 Endowed
Funds
£
-
-
-
-
-
-
-
7,653
7,653
(7,653)
-
(7,653)
229,922
222,269		 Endowed
Funds
£
-
-
-
-
-
-
-
7,653
7,653
(7,653)
-
(7,653)
229,922
222,269		 Total
2023
£
31,797
2,559,010
86,351
6,502
33,141
2,716,801
2,700
2,961,787
2,964,487
(247,686)
-
(247,686)
1,219,931
972,245		 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

The notes on pages 40 to 55 form part of these accounts

West Berkshire Mencap Annual Report 2022-2023 37

West Berkshire Mencap (A Company Limited by Guarantee)

BALANCE SHEET FOR THE YEAR ENDED 30 JUNE 2023

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		 2023
£
329,140
371,133
700,273
(274,647)		 2023
£
329,140
371,133
700,273
(274,647)		 £
546,619
425,626
972,245
174,710
55,797
519,469
222,269
972,245		 2022
£
542,078
439,475
465,632
905,107
(227,254)		 2022
£
542,078
439,475
465,632
905,107
(227,254)

677,853
1,219,931
677,853
199,461
94,705
695,843
229,922
1,219,931		 199,461
94,705
695,843
229,922

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 40-55 form part of these accounts

West Berkshire Mencap Annual Report 2022-2023 38

West Berkshire Mencap (A Company Limited by Guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2023

2023
£
Cash flows from operating activities
Net cash (used in) provided by operating activities
(33,394)
Cash flows from investing activities
Proceeds from sale of asset
Proceeds from sale of property, plant and equipment
-
-
Purchase of property, plant and equipment
(61,105)
Net cash used in investing activities
(61,105)
Change in cash and cash equivalents in reporting period
(94,499)
Cash and cash equivalents at the beginning of the reporting
period
465,632
Cash and cash equivalents at the end of the reporting period
371,133
Reconciliation of net income/expenditure to net cash flow from operating activities
2023
£
Net income/(expenditure)
(247,686)
Adjustments for
Depreciation charges
56,564
Loss/(profit) on the sale of fixed assets
-
(Increase)/decrease in debtors
110,335
(Decrease)/increase in creditors
47,393
(33,394)
Analysis of cash equivalents
2023
£
Cash in hand
282,528
Notice deposits
88,605
Total cash and cash equivalents
371,133		 2022
£
(179,664)
-
-
(49,123)
(49,123)
(228,787)
694,419
465,632
2022
£
(241,011)
42,293
-
(47,800)
66,854
(179,664)
2022
£
337,383
88,249
465,632

West Berkshire Mencap Annual Report 2022-2023 39

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2023

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 2022-2023 40

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements

for the year ended 30 June 2023 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 2022-2023 41

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements

for the year ended 30 June 2023 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

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 2022-2023 42

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements

for the year ended 30 June 2023 cont.

Operating leases

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

Pension costs

The company contributes 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 2022-2023 43

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements

for the year ended 30 June 2023 cont.

3. NET INCOMING RESOURCES

Are stated after charging the following: 2023
£		 2022
£
Depreciation of tangible assets 56,564 42,293
Auditors fees
- audit (excl VAT)		 9,700 9,840
- other - -
Other operating leases 109,497 69,762
Loss on disposal of assets - -

4. CHARITABLE ACTIVITIES

Children’s Services
Grant Income for
all Services
Adult Day Services
Domiciliary Care
and Housing
Advice and
Advocacy
2022		 Sessional
Fees
£
Residential
Income
£
Respite
Centre
Rent
£
Sheltered
Workshop
£
Grants and
Contract
Work
£
Total
2023
£
Total
2022
£
69,232
-
-
-
30,000
99,232
89,735
-
-
-
-
8,570
8,570
-
107,710
-
-
42,773
403,866
554,349
565,324
-
1,831,207
28,926
-
-
1,860,133
1,752,991
23,171
-
-
-
13,555
36,726
22,183
200,113
1,831,207
28,926
42,773
455,991
2,599,010
2,430,233
1,768,379
83,416
27,493
36,605
514,341
2,430,233

5a. CHARITABLE EXPENDITURE

Children’s Services
Adult Day Services
Domiciliary Care
and Housing
Advice and Advocacy
General
2022		 Staff
Costs
£
Depreciation
£
Other
Operating
Expenses
(Note 5b)
£
Support
Costs
(Note 6)
£
Total
2023
£
Total
2022
£
89,099
4,382
1,332
25,576
120,389
131,598
330,640
28,046
56,983
162,737
578,406
620,306
1,569,042
10,583
26,623
495,821
2,102,069
1,926,589
18,674
-
-
13,304
31,978
21,721
-
-
83,319
45,126
128,945
87,364
2,007,455
43,011
168,787
742,564
2,961,787
2,787,578
1,885,067
29,671
182,216
690,624
2,787,578

West Berkshire Mencap Annual Report 2022-2023 44

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2023 cont.

5b. OTHER OPERATING EXPENDITURE

Activities cost
Project expenditure
Events
Training subsistence
Sheltered workshop materials
Motor expenses
Insurance
Sundry expenses
2022		 Unrestricted
Funds
£
Restricted
Funds
£
Endowed
Funds
£
-
2,772
-
26,326
38,320
10,033
-
-
-
-
20,869
-
-
27,723
-
-
15,508
-
18,201
3,133
-
972
4,900
-
83,819
84,938
-
50,667
131,549
-		 Total
2023
£
2,772
36,359
38,320
20,869
27,723
15,508
21,334
5,872
168,757
182,216		 Total
2022
£
1,752
30,203
34,009
19,941
46,040
15,403
24,003
10,865
182,216

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
2022		 Unrestricted
Funds
£
322,310
73
-
21,037
10,068
5,772
734
3,386
-
373
216
-
15,704
21,335
5,993
8,639
2,235
530
13,352
-
11,640
19,735
2,397
(420,603)
45,126
36,697		 Restricted
Funds
£
-
1,903
490
5,414
1,048
9,479
456
5,100
253
-
3,588
127,352
62,314
19,563
16,495
10,371
2,011
8,139
-
-
-
2,862
-
420,603
697,440
653,927		 Endowed
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
2023
£
322,310
1,976
490
26,451
11,116
15,251
1,190
8,486
253
373
3,804
127,352
78,018
40,898
22,488
19,010
4,246
8,669
1,352
-
11,640
22,597
2,397
-
742,566
690,624		 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

West Berkshire Mencap Annual Report 2022-2023 45

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2023 cont.

Total governance costs included in support costs are £11,640 (2022: £9,840)

7a. TOTAL RESOURCES EXPENDED

Charitable activities
Costs of generating
funds
2022		 Staff
£
2,329,765
-
2,329,765
2,155,605		 Depreciation
£
56,564
-
56,564
42,293		 Other
£
575,458
2,700
578,158
591,685		 Total
2023
£
2,961,787
2,700
2,964,487
2,789,583		 Total
2022
£
2,787,578
2,005
2,789,583

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
2023
£
1,285,692
-
911,619
107,621
24,833
2,329,765
2023
No.
32
20
54.78		 Total
2022
£
1,298,554
-
729,785
102,042
25,224
2,155,605
2022
No.
32
49
54.78

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 (2022: £nil).

Two employees in earnings band £60,000 to £70,000 (2022: two)

One employee in earnings bank £70,000 to £80,000) (2022: one)

Key management personnel received aggregate remuneration of £352,718 (2022: £339,668).

West Berkshire Mencap Annual Report 2022-2023 46

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2023 cont.

8. TANGIBLE FIXED ASSETS

COST
At 1 July 2022
Additions
Disposals
At 30 June 2023
DEPRECIATION
At 1 July 2022
Charge for the year
Adjustment on Disposals
At 30 June 2023
NET BOOK VALUES
At 30 June 2023
At 30 June 2022		 Freehold
Property
£
511,776
-
-
511,776
204,471
10,236
-
214,707
297,069
307,305		 Leasehold
Property
Improvement
£
283,171
-
-
283,171
107,508
9,350
-
116,858
166,313
175,663		 Endowed
Funds
£
Total
£
368,185
1,163,132
61,105
61,105
-
-
429,290
1,224,237
309,075
621,054
36,978
56,564
-
-
346,053
677,618
83,237
546,619
59,110
542,078

The charity enjoys the benefit of a 999-year lease, with 973 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 (Baily 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		 2023
£
229,322
64,320
35,101
397
329,140		 2022
£
364,851
51,910
22,714
-
439,475

West Berkshire Mencap Annual Report 2022-2023 47

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements

for the year ended 30 June 2023 cont.

10. CREDITORS: Amounts falling due within one year

Other taxes and Social Security
Other creditors
Accruals
Deferred Income
Tenants Funds		 2023
£
36,242
176,633
46,855
2,769
12,148
274,647		 2022
£
31,836
136,233
33,993
15,000
10,192
227,254

All deferred income at 1 July 2022 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 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
2022
£
109,139
171,739
114,651
19,742
51,526
461
228,585
-
695,843
229,922
925,765		 Movement in Funds
Incoming
resources
£
Resources
Expended
£
29,399
(3,218)
1,831,417
(2,088,269)
20,065
(20,899)
12,926
(6,394)
18,142
(8,834)
38,500
(31,978)
565,618
(514,049)
108,967
(127,767)
2,625,034
(2,801,408)
-
(7,653)
2,625,034
(2,809,061)		 Transfers
£
-
85,113
(85,113)
-
-
-
(18,800)
18,800
-
-
-		 30 June
2023
£
135,320
-
28,704
26,274
60,834
6,983
261,354
-
519,469
222,269
741,738

West Berkshire Mencap Annual Report 2022-2023 48

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2023 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
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
(588,005)
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
228,585
-
695,843
229,922
925,765

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 2022-2023 49

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements

for the year ended 30 June 2023 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 1-21 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 2022-2023 50

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2023 cont.

12. UNRESTRICTED FUNDS

Designated property
fund
General Fund		 1 July
2022
£
94,705
199,461
294,166		 Movement in Funds
Incoming
resources
£
Resources
Expended
£
429
(39,337)
91,338
(116,089)
91,767
(155,426)		 Transfers
£
-
-
-		 30 June
2023
£
55,797
174,710
230,507

COMPARATIVE 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

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 the fund should remain at £80,000 for the 23/24 financial year with £5,000 as an accrual to cover future maintenance costs of Heffernan House or Stella Maris House in a similar fashion to Baily Thomas House.

West Berkshire Mencap Annual Report 2022-2023 51

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements

for the year ended 30 June 2023 cont.

13. ANALYSIS OF NET ASSETS as at 30 JUNE 2023

Endowment
Respite Centre
Restricted Funds
Your Choice
Leisure Plus
Gateway Club
Friendship Skills
FAS
Adult Day Services (formerly
Link Up)
Children’s activities
Respite Centre
Unrestricted Funds
Designated Property Fund
General Funds		 Tangible
Fixed Assets
£
222,269
-
-
-
-
-
64,310
12,224
79,969
156,503
-
167,847
546,619		 Current
Assets
£
-
174,074
28,731
26,274
60,834
7,417
204,248
(8,475)
55,351
548,454
55,797
96,022
700,273		 Current
Liabilities
£
-
(174,074)
(27)
-
-
(434)
(7,204)
(3,749)
-
(185,488)
-
(89,159)
(274,647)		 Total
£
222,269
-
28,704
26,274
60,834
6,983
261,354
-
135,320
519,469
55,797
174,710
972,245

13a. COMPARATIVE ANALYSIS OF NET ASSETS as at 30 JUNE 2022

Endowment
Respite Centre
Restricted Funds
Your Choice
Leisure Plus
Gateway Club
Friendship Skills
FAS
Adult Day Services
(formerly Link Up)
Children’s activities
Respite Centre
Unrestricted Funds
Designated Property Fund
General Funds		 Tangible
Fixed Assets
£
229,922
-
-
-
-
-
32,665
6,606
79,969
119,240
-
192,916
542,078		 Current
Assets
£
-
348,916
115,443
19,742
51,547
677
222,656
15,704
29,169
803,854
94,705
6,548
905,107		 Current
Liabilities
£
-
(177,177)
(792)
-
(21)
(216)
(26,738)
(22,310)
-
(227,254)
-
-
(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

West Berkshire Mencap Annual Report 2022-2023 52

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2023 cont.

14. OPERATING LEASE COMMITMENTS

At 30 June 2023 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
2023
£
2022
£
102,160
60,500
408,640
242,000
1,176,255
591,025
1,687,055
893,525		 Other
2023
£
2022
£
7,337
9,262
5,969
7,362
-
-
13,306
16,624
16,624

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.

Jane Hall, Deputy CEO of West Berkshire Mencap has an adult child working for the charity who received gross remuneration through the payroll of £14,088.

Caroline Austin HR Manager, spouse is a transport and waste service sole trader who West Berkshire Mencap paid £1,146 during the year with £199 due at year end

West Berkshire Mencap Annual Report 2022-2023 53

West Berkshire Mencap (A Company Limited by Guarantee)

Notes to financial statements for the year ended 30 June 2023 cont.

17. FINANCIAL INSTRUMENTS

2023 2022
£ £
Financial assets measured at amortised cost 664,775 882,392
Financial liabilities measured at amortised cost 271,877 212,254

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

2023 2022
£ £
Interest income and expense:
Interest income 6,502 1,933
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 2022-2023 54

West Berkshire Mencap (A Company Limited by Guarantee)

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

  1. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES
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)

West Berkshire Mencap Annual Report 2022-2023 55

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

https://www.linkedin.com/company/west-berkshire-mencap/

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 2022-2023 56