**REGISTERED COMPANY NUMBER: 04134251 (England and Wales) REGISTERED CHARITY NUMBER: 1085576**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 March 2023**
## **for**
## **BASINGSTOKE MENCAP SERVICES LTD**
B20 Limited Chartered Certified Accountants Charwell House Wilsom Road Alton Hampshire GU34 2PP
**BASINGSTOKE MENCAP SERVICES LTD**
**Contents of the Financial Statements for the Year Ended 31 March 2023**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|12|
## **BASINGSTOKE MENCAP SERVICES LTD**
## **Report of the Trustees for the Year Ended 31 March 2023**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The charity continued with its post pandemic recovery plan of rebuilding its services and ensuring service users were able to return safely and confidently to activities.
The aims of the business plan for the period were to continue to rebuild services and grow capacity across all services within Basingstoke Mencap: Greenfingers, Leisure, Gardening in the Community and the One-to-One Service. The desired outcome across all areas of the plan was to enable the safe return of service users to much loved activities and services that are a lifeline to many people living with a learning disability in Basingstoke. Plus attract additional new service users, including those reaching adulthood, to partake in activities that provide accessible opportunities and support whilst improving personal health and well-being.
Ambitious targets were set for growth which required a focus on fundraising and strategic planning to ensure all services reached at least pre-pandemic capacity.
## **Significant activities**
KEY EVENTS AND DEVELOPMENTS DURING THE YEAR 2022-23
* Successful bid writing team established, consisting of ex Chair and Trustee, Michael Stockwell and volunteer bid writer, Emma Lewis.
*Successful plant sales and Christmas events held at Greenfingers throughout the year.
*The introduction of the sale of Christmas trees at Greenfingers supported by Enham Trust.
*Successful BBQ held at Malshanger Estate gardens hosted by Lady Judith Colman.
*Leisure, health and wellbeing activities transitioned completely from being online, back to physical attendance and expanded to include the addition of day trips to Beaulieu and Marwell Zoo.
*Successful return of service users to Greenfingers Horticultural Therapy Project with capacity built to welcome new attendees.
*Successful recruitment of a Deputy Manager for Greenfingers, Noelia Rico Cordero.
*New website has been launched and provides regular updates on our events and leisure activities.
*New Service User Voice group established, led by long serving volunteer service user, Nick Skillett, supported by the Charity Manager.
## **Volunteers**
It is a truism that no charities can deliver what they do without dedicated volunteers. The Board of Trustees extends its thanks to volunteers at Greenfingers, for the Leisure, Health and Wellbeing clubs and activities, for the accounts function in the charity and with respect to bid-writing and fundraising.
## **FINANCIAL REVIEW**
## **Financial position**
Please refer to the attached accounts for details about the financial performance of the charity. Questions about the financial performance of the charity may be submitted to our Office Manager on office@basingstokemencap.org.uk in advance of or at the annual meeting itself.
Page 1
## **BASINGSTOKE MENCAP SERVICES LTD**
## **Report of the Trustees for the Year Ended 31 March 2023**
## **FINANCIAL REVIEW**
## **Principal funding sources**
The charity benefited from grants and donations in the period from April 2022 to March 2023 These include: Jeremiah Colman Trust
Basingstoke Deane Rotary Garfield Weston Trust Sovereign Network Group The Albert Hunt Trust Arnold Clark Basingstoke Voluntary Action Greenham Trust The Grocers Charity Four lanes Trust
The Board of Trustees puts on record that the Leisure, Health and Wellbeing relaunches would not have been financially sustainable during 2022-23 but for grant funding by Basingstoke and Deane Borough Council and the Garfield Weston Foundation.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **Recruitment and appointment of new trustees**
The previous AGM was held on 17th November 2022, which saw two longer term trustees retire, Conway Marshall and David Sturt. Both have continued to volunteer with Basingstoke Mencap, with Conway participating in the newly formed Service User Voice Group and David continuing to oversee the IT needs of the charity. Additionally since the 2022 AGM we have seen the resignation of 3 further trustees, Nigel Sully, Rachel Gilbert and Nick Skillet. Alongside Conway, Nick continues to volunteer with the Service User Voice Group and at GreenFingers.
No further trustees have joined the charity since the previous AGM but, whilst the number of trustees is less that the number desired by Basingstoke Mencap's Articles of Association, they are the minimum number for quorum for the transaction of the business. Recruitment of further trustees in 2024 is therefore a priority for the Board.
## **Decision making**
The Board of Trustees has provided effective governance of the charity, meeting in excess of the minimum six time per year stated in the charity's Articles of Association. Minutes are kept by the Secretary to the Board of all proceedings at meetings, and all acts undertaken by the trustees in their legal duty to act with reasonable skill and care in managing the charity's resources responsibly and acting within the charity's best interest.
All trustees have confirmed, via Basingstoke Mencap's Trustee Code of Conduct, that they understand the charity's purposes as set out in the Memorandum and Articles of Association, and have regard to how these purposes meet the Charity Commission guidance on public benefit.
Throughout the year the trustees have been active in assisting the Charity Manager in strategic activities and with Steve Pritchard, in capacity as Treasurer, continuing to monitor the charity's accounts and 4-weekly payroll.
## **Engagement with employees**
The trustees thank all of the staff for their service during the 12-month period and their commitment to not just to existing service users but the necessary growth of their services
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustees, in conjunction with the Secretary to the Board, have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. Statutory policies and procedures are continuously being reviewed on yearly, or bi-yearly basis, to ensure the charity remains up to date with relevant statutory regulation.
Page 2
**BASINGSTOKE MENCAP SERVICES LTD**
**Report of the Trustees for the Year Ended 31 March 2023**
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
04134251 (England and Wales)
**Registered Charity number** 1085576
## **Registered office**
The Orchard White Hart Lane Basingstoke Hampshire RG21 4AF
## **Trustees**
Ms C N Angafor (resigned 4.4.22) Ms P A Buckland (appointed 6.7.22) S H Bushell (appointed 22.7.22) Ms C C Edwards Ms R Gilbert (appointed 4.11.22) (resigned 25.4.23) Ms F L Kebby (resigned 6.9.22) C R Marshall (resigned 17.11.22) S Pritchard N J G Skillett (resigned 15.1.23) M A D Stockwell (resigned 21.7.22) D C Sturt (resigned 17.11.22) N E Sully (appointed 6.7.22) (resigned 16.2.23) D J Sargeant (resigned 4.4.22)
## **Independent Examiner**
Mrs Caroline Scull BA FCCA B20 Limited Chartered Certified Accountants Charwell House Wilsom Road Alton Hampshire GU34 2PP Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Trustee
Page 3
## **Independent Examiner's Report to the Trustees of BASINGSTOKE MENCAP SERVICES LTD**
## **Independent examiner's report to the trustees of BASINGSTOKE MENCAP SERVICES LTD ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mrs Caroline Scull BA FCCA
B20 Limited Chartered Certified Accountants Charwell House Wilsom Road Alton Hampshire GU34 2PP Date: .............................................
Page 4
## **BASINGSTOKE MENCAP SERVICES LTD**
## **Statement of Financial Activities for the Year Ended 31 March 2023**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations, grants and legacies
2
39,616
**Charitable activities**
Support scheme services
122,526
Leisure activities
25,699
Government grants for core activities
-
Investment income
3
94
**Total**
187,935
**EXPENDITURE ON**
Raising funds
216
**Charitable activities**
Support scheme services
94,333
Leisure activities
25,077
Governance Costs
45,532
**Total**
165,158
**NET INCOME/(EXPENDITURE)**
22,777
**Transfers between funds**
11
1,473
**Net movement in funds**
24,250
**RECONCILIATION OF FUNDS**
Total funds brought forward
48,758
**TOTAL FUNDS CARRIED FORWARD**
73,008|Restricted
fund
£
29,023
-
-
-
-
29,023
-
21,221
8,269
1,200
30,690
(1,667)
(1,473)
(3,140)
14,670
11,530|31.3.23
Total
funds
£
68,639
122,526
25,699
-
94
216,958
216
115,554
33,346
46,732
195,848
21,110
-
21,110
63,428
84,538|31.3.22
Total
funds
£
44,577
108,267
9,451
13,529
2
175,826
558
126,711
37,446
33,075
197,790
(21,964)
-
(21,964)
85,392
63,428|
|---|---|---|---|
The notes form part of these financial statements
Page 5
## **BASINGSTOKE MENCAP SERVICES LTD**
## **Balance Sheet 31 March 2023**
||||||31.3.23|31.3.22|
|---|---|---|---|---|---|---|
|||Unrestricted|Restricted||Total|Total|
|||fund|fund||funds|funds|
||Notes|£|£||£|£|
|**FIXED ASSETS**|||||||
|Tangible assets|8|2,956|6,029||8,985|12,975|
|**CURRENT ASSETS**|||||||
|Debtors|9|16,149||-|16,149|21,488|
|Cash at bank and in hand||68,086|5,501||73,587|51,545|
|||84,235|5,501||89,736|73,033|
|**CREDITORS**|||||||
|Amounts falling due within one year|10|(14,183)||-|(14,183)|(22,580)|
|**NET CURRENT ASSETS**||70,052|5,501||75,553|50,453|
|**TOTAL ASSETS LESS CURRENT**|||||||
|**LIABILITIES**||73,008|11,530||84,538|63,428|
|**NET ASSETS**||73,008|11,530||84,538|63,428|
|**FUNDS**|11||||||
|Unrestricted funds|||||73,008|48,758|
|Restricted funds|||||11,530|14,670|
|**TOTAL FUNDS**|||||84,538|63,428|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Trustee
The notes form part of these financial statements
Page 6
**BASINGSTOKE MENCAP SERVICES LTD**
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Property - 20% on cost Plant and machinery - 33% on cost Motor vehicles - 33% on cost
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 7
## **BASINGSTOKE MENCAP SERVICES LTD**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
|**2.**|**DONATIONS, GRANTS AND LEGACIES**|||
|---|---|---|---|
|||31.3.23|31.3.22|
|||£|£|
||Donations|18,892|13,351|
||Grants|49,747|31,226|
|||68,639|44,577|
||Grants received, included in the above, are as follows:|||
|||31.3.23|31.3.22|
|||£|£|
||Grants for Core Activities|||
|||49,747|31,226|
|**3.**|**INVESTMENT INCOME**|||
|||31.3.23|31.3.22|
|||£|£|
||Deposit account interest|94|2|
|**4.**|**NET INCOME/(EXPENDITURE)**|||
||Net income/(expenditure) is stated after charging/(crediting):|||
|||31.3.23|31.3.22|
|||£|£|
||Depreciation - owned assets|5,538|6,470|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **6. STAFF COSTS**
The average monthly number of employees during the year was as follows:
||31.3.23|31.3.22|
|---|---|---|
|Charitable Activities|12|12|
No employees received emoluments in excess of £60,000.
continued...
Page 8
## **BASINGSTOKE MENCAP SERVICES LTD**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
|**7.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations, grants and legacies
7,351
**Charitable activities**
Support scheme services
108,267
Leisure activities
9,451
Government grants for core activities
8,251
Investment income
2
**Total**
133,322
**EXPENDITURE ON**
Raising funds
558
**Charitable activities**
Support scheme services
88,977
Leisure activities
9,756
Governance Costs
33,075
**Total**
132,366
**NET INCOME/(EXPENDITURE)**
956
**Transfers between funds**
12,095
**Net movement in funds**
13,051
**RECONCILIATION OF FUNDS**
Total funds brought forward
35,707
**TOTAL FUNDS CARRIED FORWARD**
48,758|Restricted
fund
£
37,226
-
-
5,278
-
42,504
-
37,734
27,690
-
65,424
(22,920)
(12,095)
(35,015)
49,685
14,670|Total
funds
£
44,577
108,267
9,451
13,529
2
175,826
558
126,711
37,446
33,075
197,790
(21,964)
-
(21,964)
85,392
63,428|
|---|---|---|
continued...
Page 9
## **BASINGSTOKE MENCAP SERVICES LTD**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
|**8.**|**TANGIBLE FIXED ASSETS**||||||||
|---|---|---|---|---|---|---|---|---|
||||Plant and||Motor||Office||
|||Property|
machinery||vehicles||equipment|Totals|
|||£|£||£||£|£|
||**COST**||||||||
||At 1 April 2022|10,343|4,906||5,934||8,845|30,028|
||Additions|-|1,288|||-|260|1,548|
||At 31 March 2023|10,343|6,194||5,934||9,105|31,576|
||**DEPRECIATION**||||||||
||At 1 April 2022|1,377|3,642||4,121||7,913|17,053|
||Charge for year|2,069|1,323||1,813||333|5,538|
||At 31 March 2023|3,446|4,965||5,934||8,246|22,591|
||**NET BOOK VALUE**||||||||
||At 31 March 2023|6,897|1,229|||-|859|8,985|
||At 31 March 2022|8,966|1,264||1,813||932|12,975|
|**9.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||||||
||||||||31.3.23|31.3.22|
||||||||£|£|
||Trade debtors||||||12,293|16,826|
||Prepayments||||||3,856|4,662|
||||||||16,149|21,488|
|**10.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE**|||**YEAR**|||||
||||||||31.3.23|31.3.22|
||||||||£|£|
||Trade creditors||||||1,155|4,909|
||Social security and other taxes||||||1,899|13,667|
||Deferred income||||||6,280|-|
||Accrued expenses||||||4,849|4,004|
||||||||14,183|22,580|
|**11.**|**MOVEMENT IN FUNDS**||||||||
||||||Net||Transfers||
|||||movement|||between|At|
||||At 1.4.22||in funds||funds|31.3.23|
||||£||£||£|£|
||**Unrestricted funds**||||||||
||General fund||48,758||22,777||1,473|73,008|
||**Restricted funds**||||||||
||Restricted fund||14,670||(1,667)||(1,473)|11,530|
||**TOTAL FUNDS**||63,428||21,110||-|84,538|
continued...
Page 10
## **BASINGSTOKE MENCAP SERVICES LTD**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
## **11. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
187,935
**Restricted funds**
Restricted fund
29,023
**TOTAL FUNDS**
216,958
**Comparatives for movement in funds**
Net
movement
At 1.4.21
in funds
£
£
**Unrestricted funds**
General fund
35,707
956
**Restricted funds**
Restricted fund
49,685
(22,920)
**TOTAL FUNDS**
85,392
(21,964)
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
133,322
**Restricted funds**
Restricted fund
42,504
**TOTAL FUNDS**
175,826|Resources
Movement
expended
in funds
£
£
(165,158)
22,777
(30,690)
(1,667)
(195,848)
21,110
Transfers
between
At
funds
31.3.22
£
£
12,095
48,758
(12,095)
14,670
-
63,428
Resources
Movement
expended
in funds
£
£
(132,366)
956
(65,424)
(22,920)
(197,790)
(21,964)|
|---|---|
continued...
Page 11
**BASINGSTOKE MENCAP SERVICES LTD**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
## **11. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|||Net|Transfers||
|---|---|---|---|---|
|||movement|between|At|
||At 1.4.21|in funds|funds|31.3.23|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|35,707|23,733|13,568|73,008|
|**Restricted funds**|||||
|Restricted fund|49,685|(24,587)|(13,568)|11,530|
|**TOTAL FUNDS**|85,392|(854)|-|84,538|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**|Incoming
resources
£
321,257
71,527
392,784|Resources
Movement
expended
in funds
£
£
(297,524)
23,733
(96,114)
(24,587)
(393,638)
(854)|Resources
Movement
expended
in funds
£
£
(297,524)
23,733
(96,114)
(24,587)
(393,638)
(854)|
|---|---|---|---|
||||(854)|
## **12. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2023.
Page 12