Charity Regrstration No. 1086393 Company Registration No. 04055338 (Ensland and Wale5) LANGDON COMMUNITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 LANGDON COMMUNITY (A COMPANY LIMITED B Y GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION T￿Stee$ Mr N Henry Mr M Blane Mr B Miller (appointed Bjune 20201 Mr G Rubin (resigned 27 May 2020} Chief Executive Mr N Taylor Company Secretsry Mr B Shine Charity number: 1086393 (England and W31esl Company number 04055338 (England and Wales) Principal address Unit 506. Centennial Park. Centennial Avenu< Elstree. Borehamwood WD6 3FG Registered Office Unit 506, Centennial Pari Centennial Avenue, Elstree, Borehamwood WD6 3FG Auditor Crowe U.K. LLP 55 Ludgite Hill London EC4M 7JW B*nkev$ Lloyds TSB 7, Floor 40 Spring Gardens ManChe￿r M2 IEN LANGDON COMMUNITY (A COMPANY LIMITED BY GUARANTEE) CONTENTS Page Trustees. AnThJal Reporc Inde[￿dent auditor's report 64 Statsmeni of finanoal activities Balan￿ sheet StatemÈnt of cashflows Notes to the accounts 12-20 LANGDON COMMUNITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 Charity information The Trustees present their annual report and the financial statements for the year ended 31 December 2020. The accounL£ have béen prepared in accordance wich the accounting policies set oui in nots I to the accounts and comply with Langdon Community's Memorandum and Articles of Association, the Companies Act 2006, the Charities Act 2011 and the Charities SORP IFRSI 02). Reference and administrative details Langdon Cotnmunicx 15 a registered charity (No. 1086393) Ind a company limited by guarantee and not having share capital INO. 040553381 the re&stered office is as Shown on the lepl and administrative inform2ty0n page. The Trwrees on the date of this report are as follows.. - Mr N Henry Mr M Blane Mr B Miller (appointèd 8 lune 2020 Chaim)an The current Trustees haye the power to remove and appoint Trustees. as does The Langdon Foundation. There is a nNnimum of 3 and i M￿muM number of l O Tru5(ee5 who may be appointed to the Management Board. The Management Team of the charlty is: Mr N Taylor Mrs H Sowa Mr A Weinstock Ms N Ramgutty Ms J Senior Chief Executive Direc¢or of Operations Direc¢or of Business Developmenc and Community ser￿ces Registered Manager- Suppor*d Living EdgwarelBorehamwood Interim Regstered Manager- Suppor¢ed Living Manchester The work of CommuniLy is SUPPOrted by the Langdon Group: Mr B C Shine Mrs S Pollins Mrs S Mclndoe Mrs E Russell Finance Director & Company Secretary Director of Fundraising & Marketing Community SeNcos Managcrllntcrim Head of Housing HR Manager The excernal advisers of Langdon Community are as set out on the legal and adminlstrarive informatson page. StNcturei governance and manag¢n)¢nt Langdon Comrnunity was incorporated and esrxblished Memorandum and Arts¢1è5 of Asso¢iatiort on [8th August 2000. This wa5 amendEd in May 2007 and again in March 2011. The Board of Trustees is responsible for the overall govemance of Langdon Community IS 2 charity. Trustees are co- opted by the exis¢ing B03rd of Trustee5 or nominatÈd by the Trustses ofThe Langdon Foundation. Individual Trus*es nuy remain Board Members until death, resignation or by unanimous vote of the Board to termin2te a Member's membership of the Company. There are no individual 5ub5cription5 or other 5um$ payable by Members. The management of the charicy and re8ulawry compliance is delegated to the Chief Executive and an effective partnership ex5ts with the Chairperson of the Board. The Chief Executlve reports to Trustees at Board Meeting5. The Langdon Foundation has introduced a more organised induuion progrdmrne which include5 a dedicated portal containing inforniation about the history of Langdon, guides on Trustee responsibilities, current strategy* govern3nce documents and Board reports. The Board as a group receive presentation5 on compliance and latest prnttice at least annualty. LANGDON COMMUNITY (A COMPANY LIMITED B Y GUARANTEE) TFiu&fEES' ANNUAL REPORT FOR THE YEAK ENDED 31 DECEMBER 2020 Stru¢tur¢• governance and management (continued) The trustees review managefflent remuner7tion annually. The above management personnel are remunerdeed through Langdon Foundation or Langdon Cotnmunity. The Langdon Foundatyon ensvres its salaries remain competitive in the labour market, through conducting an annu21 pay review, paying individuals in line with normal industry prnctice and standards, and benchmarking salaries against other employers. Langdon determines thè pay range for a vacancy prior to adYerri5ing it, followng the creatyon aThllor amendment ol a job description and spètificats"on. On appoinrment the starting salary is determined within that range to be offered to the successful candidite, based on relevant qualifi¢atson5, experience and any recruitment ind retention needs. Senior Leadership salaries ire based on the same econotnic factors specified above. such as qualifications. experience and other factors like supply and demand, bvt a spot salary is used on apptsintmènt and thereafter the cost of living increase. as appropriate. Corporatt govèrnance Processes a￿ in place to ensure that perforfflance 15 monitored and that apWOpria￿ management informauon is prÈp3red and reviewed regularly by both the Chairperson and the Management Board. Specific areas of responsibility are delegated to Trusm covering the main area5 of operation ol the charity and in maintaining the Charitable Objects of the organisation. System5 of incemal control are designed to providè reasonable 355urance against material misst2tement or loss. They include.. n amuaf budget approved by the Trustses.. regular consideration by the Trustees of general budget performance delegation of day-to-day management and regulatory compliance authori¢y.' and identifKatioTr and management of risks. Objectives, actlvibes, achievements and perfoymance Langdon Community's declared ol'ectives are.. 'The relief of Indlvlduals wlth speclal educa¢l¢nal ne¢ds or mental illness and other associated difficulties including by the provision of education and through the pro￿s1on of support to their 12milies and (Save for purposes incidentsl and ancillary to th95e objects), no other purposes. The Charity shall be established in a£cordance with the tenets ol the Jewish religion" The Langdon Community mission staternent i& "Langdon Community Seeks to provide support to enable younglewish adults with IEarnin8 dilficultie51disabilities to determine and maintain a lifestyle of their own choosing which afford5 dignity, fulftlment and individual stsW5 2nd m2ximises their potential for independence in the wider community" "The Cownfflunity seek5 to etnpower and enable people to enjoy lifestyles, which are age. cul¢ure and needs appropriate" The principal acriviues of Langdon Community are ¢0 achieve th￿e objects through the deltvery ol Supported LI￿ng Services and an Employrnen¢ Service. In line with available guidance the charitys strategc planning is based on delivering a range of svpports and seNices within the following key areas.. Support & Care Employment & Further Education Housing related SUPFKYt Jcwish Culture organisation￿ Developmenc LANGDON COMMUNITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 Objectives. activities, achievements and perforniance (continued) This year's Princip￿ actlvitles, objectives and achievemonts are pmvided in the Group's consolidated accounts, The Langdon Foundation. The key areas for Langdon Communkty are summarised below, Our SupporLed Living 5erYice now Supports 106 people198 in 2019) and we also support 13 people through our Outreach Ser￿Ce (28 in 2019). The number 5upporied through Outreach temporarily dropped during the Covid19 pandomic. New Ch2Pters is established in Harrow and Manchester as 2 social enterprise selling second hand books through Amazon. This provides an environment for our people with a learning disabFlity to develop work based slalls enabling them to then move in to work Mih an employer. Turnover in 2020 was some £12.000 per month which was in line with 2019 even though the service vrds irnpacced by the Covid19 pandÈmic Employment SeThice continues to be provided in addiLion to the 5tatuiory lunded Supported Living seryiee. We are rightly proud of our achievement5: 17% 01 people are in paid work and not in recèipt of any social security employment benefits. 24% are in paid vrfork but working less than 16 hours per week and 17% are in Yolunory work or vocational tr￿nIng. These numbers were slighdy lower in 2020 as the Covidl 9 pandemic affected the work and wothplaces thal some of the people that we support are linked to. Langdon's Brady Clubs give Jewr5h youth aged 12-19, with learning disabilities. the opportunity to meet new peopl mako frie￿IS and have fun. The clubs &￿ve young people the opporLunity to be involved in the planning of their programmos a￿1 give input into the running of their youth groups. The provision of this service "went virtual" as a result of the pandemic. In 2021 we are adding provision to No addition31 age group5 (9-1 l yeirs and 19 plu51. Community continue5 ¢0 arrnnge and support people on self-funded vacations. although these were mainly pu¢ on hold as a result of the Covid19 pandemic. Financi￿ review, managÈmÈnt policios and results for the year The Statsment of Financial Activi¢ies (S¢FAI, set out on page 8, 5how5 that Langdon Cornmunity had income of £4,082,13212019.. £3,977,409) of which £4.080,14312019.. £4.127,173} was paid ou¢ on expenses, leaving a surplus of £1,98912019.. deficit of £149,764). Prlncipal Sources of funding Direct care and support of residonts is lunded by the respective home Local Authorities for each indiiidual. This constitutes the maiority of the charity's income. Other lunds are raised by the Langdon Foundation who organise fundraising events and Co-ordina￿ the activities of our supporters in the wider commurity on behall of the Langdon charities. Langdon does not use professional fundrnsers or invofve commercial participators. There have been no complaints about fundraising activity this year. Reserves The view ol the Board of Trustees is that Langdon Community 5hosJld rotain sufficient reserves to cover 3 months operation of the chariLy. This was ￿Viewed during the period to reflect current Charity Commission g￿danCe. Thls consideration also factors current exremal threats to funding so as to mwmise service continuity. Our operavng income comes Irom the governtnen¢ mostly through contracts for care services wi¢h Local Authorities. In the even¢ that these contracts were terminated and the income stopped, we would also stop providing the care services thereby reducing costs. The Trustees consider that the charity needs to hold adequate reserves against the risk that these contracts might cea* and deemed that a minitnum of three months, income is appropriats. Based on the budget for thè year ending 31 December 2021 this would amount to c£990,000 Reserve5 as detailed below currently satisfy this desired Iwel At 31 December 2020, Langdon Community had unrestricted balance sheet tixed assets and net liquid assets ol £1.729.875 {2019.. £1.666,6561, with liabilities due of £350.88612019.. £289,655), leaving the total tinancial reserYe5 at £1,378.990 {2019.. £1.377,001). The charity had a free reserve of £1,238.770 {2019: £1,270.536) af￿r allowing for £83,596 restriEtsd reseryes12019.. £38.981) and £56.624 (2019.. £67,484) of tany'ble fixed assets. LANGDON COMMUNITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 Investment policy and performance The present investment policy is that Langdon Community does not hold shares or investment5. Grant making policy Langdon Community has within its Articles of Association the ability to make grdllt5 and during the year, no applications were received. Staff training and careÈr development Langdon Comfftunity is committed to the trainin& career development and welfare of its employees. An individual's career developtnent 15 assessed through innual appraisal and supervision. Tralning progryammes are provided to meet ongoing needs, with the airn of devdowng employees for both their current and their future roles. The training strategy and plan is based on LaTrgdon Communitls O￿l[lIsational objectives and the requirements of the wider Langdon Group. Futura plans Langdon's strategic plan is to achieve growth. Commissioners, As5is¢ant Directors and Soci31 Service Teaffl Managers a￿ being contacted in local authorities in our target areas of North London. Hertfordshir& Salford and Bury. Langdon aiwns to work with the k)C￿ authorities to devdop fflexible services to meet the needs of each authority. This approach could Include partnerships with Housing Associations, Outreach seNices or Employment services. Initiaiives for new preventatfve serv7￿ a5 required by the Care Act 2014 hive been developed for speofic lo authorities. As mentyoned above, our Brddy Club Is adding two addition21 age groups during 2021 Connect•d charities Langdon Communicy is connected to three charitie5. ¢he5e being The Lwgdon Foundation, Langdon Houslng and Langdon Colleg< which are all regisLered wirh the Charity Commission. The Langdon F¢undavon raises funds and provides finance w L2ngdon Collegej Langdon Housing and Langdon Community. Langdon Communicy operates 30% of its operational services from freehold premises owned and let to members by The Langdon Foundation. The La￿¥don Foundation ha5 thè right to appolnt and remove trustees of Langdon Colleg4 Langdon Housing and Langdon Community. Public benefit The Trustee5 have complied with their duty in Section 17 of the Charities Act 2011 ¢0 havé due regard to the guldance published by the Charity CoTnmission. The benefit to the public is manifesrly demonstrated by the achievements contained in this repor¢ ill of whrch Seeks to extend and improve the care of young people whose life chance aspirdtions and contribution5 to society will be enhanced as a result. Risk managèment Risks are identified and assessed at an operational. project 2nd corporlte level* a¥ain5t the agreed aims and objectives ol the charity. We have idèntsfied 2 significant risks that (ace the charity. The m￿ntenanCe of fin3ncial stability is at risk as tIE charity's income is primarily in the form of care packages which are being squeezed by current government policy. We re8ularly review our cash posiiion and forecast and have a borrowing lacility in place. We have a robust budgeting proces5 and a quarterly r&forecasting cyde. There is a risk that our quality of service may fall and affect the salety and wellb2ing of thÈ people we support. WÈ have a rigorous ongoing training program and regular review with care s¢alf ¢0 ensure that our pw)ple and processes are working. LANGDON COMMUNITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 The Covid19 pandemic added an additional risk in 2020 and we prepared specific acuon plans in response to the situation. This is causing delays and cancellations to our fundraising activities which has been abatsd in part by an emergency 3ppeal and appfications to various trusts for special grants. Addl￿onal PPE has been purchased as needed and we have adapta our way of working with those we supporc and in our offices. Most of the income that relatss to Supported Living arrangements from statutory sources has rèmained secure. Costs have been reduced where possible and we took advantage of the UK Government's Fudough scheme. Disclosure of inforniation to auditors Each of the Trustee5 has confirmed that there is no infom)3tion ol which they are aware which is rÈlevint to the audit. but of which the auditor is unaware. They have each lurther confirmed chai they have Èach taken aPPr￿nate steps to identyfy Such rdeYan¢ rnformation and to establish that the auditors are aware ol such inlDrnTdtion. Tvustees. responsibilities in relation ¢0 the financial statements ThÈ Charity's trustees (who are also the director5 of Langdot? Community for the purposes of company law) are reSponsi￿e for preparing a trustees, annual report and financial statements in accordance with applicable law and Uniod Kingdom Accounting Standard5 (Unitsd Kingdorn Generally AC￿pted AccoUn￿n8 Prac￿Ce) including FRS 102"The Financial Reporting Stsndard applicable in the UK and Republic of Ireland" Company law requires the Charity trustee5 co prepare ffinancial s¢a*ments for each year which give a true and fair vlew of the stats of affairs of the chari(able company and of the incoming resources and applirdtion of resource5, including the income and expenditure, of the charitable companyfor period. In preparing the financid statements, the trustees are requ1￿ to: sdect suitable accounting poliaes and then apply them consis¢en¢ly- observe the methods and principles In the Charities SORP Iststement of Recommended Practice); make judgements and ettimates that are reasonable and pruden¢', stacè whether applicable UK accoun¢ing s¢andard5 have been followed, sublect to any material departures disclosed and explained in the financial statements., prepare the financial staternents on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. The tyu5tees are responslble for keeplng proper acCoun￿ng records that disclose with reasonable accuracy it any time the financial position of the Charity and to enable them to ensure that the financial stttements cornply with the Companie5Act2006 and the Clkarity's constitution. They are ￿s0 responsible for safeguardingthe assets ofthe Charity and the group and hence taking reasonable steps for the prevention and detettion ol fraud and other irregularities. This report has been prepared in accordan￿ with the speci21 provisions of the Cornpanies Act 2006 rditing to Small companies. On behalf of the board of Trustees Mr N Henry Chairman of Trustees luly2021 LANGDON COMMUNITY (A COMPANY LIMITED B Y GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LANGDON COMMUNITY Independent Auditor's Repoyt to the Members of Langdon Community Opinion We have audited the financial stitements of Langdon Community ('the charitable comyanl) for the year ended 31 Decèmber 2020 which comprise the Statement of Financial Activitie5. Balance Sheet, Cash Flow Statement and notes to the financial statements, including SFgnificant accounting policies. The financial reportyng framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Rnancial Reporting St2nd3rd 102 The Financial Reporting Stsndard applicable in thÈ UK and Republic of Ireland (United Kingdom Generally Accepted Accountin8 Practice). In +Jur opinion the financial s¢aoment% ve a true and fair *iew of the sta¢¢ of ¢he ¢h¥itable company'5 affairs as at 31 Decernber 2020 and of the its income and expenditure. for the year then ended- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi￿.. and havè bèen preVa￿d in accordance with the requirements of the Companies Act 2006. Basis (or opinion We conducted our audit in accordawKe with International Standards on Auditing {UK) IISAS IUKI} and applicable law. Our responsibilities ￿der those standards are lurther described in the Auditor's responsibilities for ¢he audi¢ of the financial sotements section of our reporL We are independent ol the charitable company in accord￿¢¢ with the e¢hirdl requirements that are rdevan¢ to our audii of che ffinancial sta*ments in the UK. including the FRC'S Ethical Standard, and we have fulfilled ow other ethiol responsibilities in accordance with these requirements. We believe chat the audit evidence we haye obtained is sufficient and 4)propriats to provide a basis for our opinion. Conclusion5 relatin8 to going concern In auditing the finallc1￿ statèrnents. we havè conduded that the trustee's use of the going concern basi5 of accounting in the pre￿ration of the fIn￿nCl￿1 ttatements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions tha( individually or collectively, may cast si¥nrficant doubt on the charitable company's abiliry to continue a5 a going concern for a period of 1¢ least twelve months from when the Inancial srdtements are authorised for issue. Our respL￿siblfitles and thè responsibilities of the trustees with respect to going concérn arè described in the relevant secrions ol this repo Other information The trustees are responsible for the other inforniaThon contained within ¢he ￿nTr￿ reporL The other information comprises the information included in the annual reporL Other than the financial s¢a*ments and our auditor's report thereon. Our opinion on the finanaal statsments does not cover the other inforniation and. eX￿pt to the extent otherwise explicidy stated in our repor¢ we do not express any form d assurance conclusion thereon. Our responsibility is to read the other informttion and, in doing so. consider whether the other inforniation is matsrially inconsistent with the financial str4￿MentS or our knowledge obtained in the audii or otherwise appears co be matsrially misstated. If we idenufy such material inconsistencies or apparent mawial misstatements, we are required to detsrmine whether this yves rlse to a material missrdtsment in the financial statements themselves. If, based on the work we have performed we conclude that there is a material misstatemenc of this other information. we are requlred ¢0 reporr tha¢ facL We have nothing to report in this regrd. Oplnions on other matters prescribed by the Cornpanies Act 2006 In our opinion based on the work undertaken in the course of our audit the infomiation in the ¢rus*es' repor¢ which includes the direttors. report prepared for the purposes of company law, for the financial year for which the finanaal statements are prepared is consistent wlth the financial statements,. and the director5, report induded within the trustees, report haye been prepared In accordance ￿th applicknle legal requirement& LANGDON COMMUNITY (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LANGDON COMMUNITY Matters on which we are required to report by exception In light of the knowledge and understanding of the chari¢able company and its environment obtained in the Change In cash and cash equivalents in the reporting period 119.142 34.911 Cash and cash equivalents at the beginning of the reporting period 157.957 123.046 Cash and cash £quiYalents at the end of the reporting period 277,099 157,957 LANGDON COMMUNITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 Accountlng Pollcies The principal accounting policies adopted. judgernenrs and key sources of estimation uncertainty in the prepara¢ion of the financial ststernents are as follows- l. l Basls of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charides.. Statement of Recommended Practice applicable to charities prepiring their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 2015) - (Charities SORP (FRS 102)). the Financial Reporting Standird applicable in the UK and Republic of Iro12nd {FRS 1021 and the Companies Act 2006. The Charity meets the definition of a public benefit enrity under FRS 102. Assets and liabilities are initialty recognised at historical cost or transactton Val￿ unless otherwise stated in the relevant accounting policy. 1.2 Preparation of the accounts on a going concern ba51$ The accounts have been pretyared on a going con￿rn basis and thÉ trnstees belleve there to be no material uncertainties about the Chariiy's ability to contynue as a going concern when taking account of tho support &￿Ven and tho funds rnised by the parent chary, the Langdon Foundation. A letter of support has been provided by the Langdon Foundition covering the period to 31" December 2022. The going con￿rn view has been taken af*r considering the impart of COVIDI 9. 1.3 Income Income is recognised when the chari¢y has entidement to the funds, any performantè conditions attached to the item(s) of income have been me¢ it is probable ¢hi¢ the income will be received 2nd the an)ount can be measured reliably. Income from government or other ffant& whether-capital" grants or'revenue" grants is recognised when the charity ha5 entidement ¢0 the funds, any performance condTtion5 aLtached to the grant5 have been met, it 15 probable that the intome will be recèived and the amount carl be rnea5ured reliably and is no¢ deferred. lThcome received for the provision ol trdre is recognised in the period in which care is provided. Investment income is accounted for when receivable. 1.4 Exp¢ndlture Expenditure 15 recognis2d on an accruals basis as a liability is incurred. Expenditure includes any VAT whlch cannot be fully recovered, and Is reported a5 part of the expenditure ¢0 which it relate& Charitable expenditure comprises those costs incurred by the charity in the delivery of its actiw¢ie5 and services for its beneficlaries. It Includes both cosc5 thai can be ￿lOCa¢ed directly to such activitiÈS ind those costs of an indire£L nature nècessary to support them. Governance costs Include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fee5 and costs linked to the 5¢raregc management of the charity. All cos¢s are allocatsd to the one charitable ac¢ivirx. LANGDON COMMUNITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 Accounting Policie$ (Continued) l.S Tangible fixed asset5 and depreciatio TaTr￿ble fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residu21 value of each asset over its expected useful lile, as follows.. Leasehold improvements Computer equipment Fixtures, fittings & equipment Motor vehiclÈs 25% strdight line 33Yo StraighL line 25% straight line 25% straight line Singe items of equipment with a value less than £l.000 have not been capitalised. The policy with respect ¢0 impairmen¢ review5 of fixed assets Is thai these wets are inspected regU￿rIY for any impairmÈnt and any defett remedied so as to mintain the current value. 1.6 Debtors Trade and o¢her debrors are ￿OgnISed at the setdement amount due after any trade discount offered and provision for bad and doubrful debts. Prepayments are valued at the #mount prepwd net of any trade thscoun¢s due. 1.7 Cash at bank and in hand Cash at bank and cash in hand includes cash and short terrn highly liquid investments with 2 Short maiurity of three months or less from the dats of acquisition or opening of the deposi¢ or sirnilar account. 1.8 Creditors and provisions Creditors and provisions are recognised where the Charity has a presont obligation resulting from a past cycnt that will probably result irb the transfer of funds to a third party and the amount due to setde the obligation can be rneasured or estitnated reliably. Creditors and provisions are nomially recognised at their set¢lemen¢ amount af allowing for any trade discounts due. 1.9 Financial in$trument$ The Charity only has financial assets and liabilities of a kind that qualify as basic financial instrumencs. Basic financial inswuments are initially recognised at transaction value and subsequently measured at their setdement value. 1.10 Pensions Langdon CommunSty operates defined-contribution scheme& The amount charged to the SOFA in respert of pension costs and other post-retirement benefit5 IS the contributions payable in the period. l. I l OPera￿rt8 leases Renuls payable under operating leases are charged against income on a strnight line basis over the period of the lease. 1.12 Fund accounting Unrestrlcted funds are avallable for use at the discretion of the Trustees in furthernnce of the gene￿1 objectives of the charity. Restrietsd funds represent income received which is allocated by the donor to a specific projecc The re5trittion5 are b1￿]ing on the Twstees of the char(ty. 13. LANGDON COMMUNITY (A COMPANY LIMITED B Y GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 1.13criti￿1 a¢countlng estlmates and areas of jud8ement In the applirdtion ol the Charit/5 accounting policies, Truste￿ are required to make judgements, estimates, and assumptions abou¢ thè carrying values of assets and liabilities that are not readilx apw4rent from other sources. The estsmates 2nd underlying assumptions are based on historical experience and other factors that are considered to be relevant. Attual results may differ from these escimates. The estmates and underlying assumptions are reviewed on an on-going ba51& Revi5ion5 to accounbng estimates are reco￿lSed in the period in which the esiimate is revised if the revision affects only that peiiod or in the perSod of the revision and future periods if the re￿$10￿ affecrs the current and future period In the view of the Truscees, no assumptions concerning the future or e5tsmation uncertainty affecting asseis and liabilitie5 ac the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year. 2 Legal status ofthe Charity Langdon Community is a registered charity (No. 1086393) and a company limlted by guarantee and noe havSng Share capital (No. 04055338) the registered office is Unit 506, Centennial Pirk, Centennial Avenue, Elstree, Borehamwood WD6 3FG The Charity is incorporated in England & Wales and does not have share capital and is limited by guarantee. In the event of the company being wound up. the mjximum amount which each member is liable to pay is £10. Income from donations Unrestricted funds Restricted funds Total fund5 Total funds 2020 2019 Grants ar)d donations Brady Club income 66.496 5,803 115,381 181,879 5,803 149,118 6.763 7.299 115,382 187,681 155.881 Dofiations rdating to unrettricted lunds were £n,29912019.. £6,763). Grants relating to restrirted funds were £115.38212019: £149,118). The grants were from The Langdon Foundation for community projects induding eMploYm￿t, New Chaptsrs, Brady Club 2nd member activities and From the UK Governments, furlough schemè. Income from charltable actlvltles Unrestricted funds Restricted funds Total funds TO¢￿ funds 2020 2019 Proyision of (are and associa¢ed income 3.836,057 57,448 3.893.506 3,820,342 l income for provision of care and associated activities was unrestricted in 2019 14- LANGDON COMMUNITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 Investment income 2020 2019 Interes¢ receivable lunre5tricted 2020 and 2019) Analysis of expenditure 945 1,187 Total 2020 Total 2019 Supported living Staff costs Motor and travel Rent Costs recovernble frorn residents Office expenses Other direct costs Governance costs (see note 4 Depreciation 3.531.756 10.515 73.615 3.530.158 26.793 69.556 70,437 30,671 351,794 14,567 33.197 23,777 401,186 8.OS7 31.237 4.080,143 4,127,173 Expenditure on tharitable activit￿$ was £4.080,14312019.. £4,127,173) of which £3,694.415 was unrestricred {2019.. £3.61 B.01 l) and £365,352 was restrictsd12019.. £509.1621. Analysis of governance costs The Charity initially identifies thÈ costs of its support functions. It then identifies those costs which reiate ¢0 the governance function. Having identifjed its governance costs. the remaining support costs together with the governance costs are all alloCa￿d against the one ¢haritable attivity. Some support lunctions including finan￿ and HR are managed and funded direcdy by The Langdon Foundation. Audit fee 15 allocated equally acros5 all four group companie5. 2020 2019 A￿lt Bank charges Accountancy 6,000 2,057 6,￿0 2,791 5,776 8.057 14.567 Net expenditure for thè yèar TFMS 15 statsd 2ftor chirgin 2020 2019 Depreciation Audi¢or's remuneration Operating lease rentals - property 31.237 6.000 73,615 33.197 6.QOO 69.556 LANGDON COMMUNITY (A COMPANY LIMITED B Y GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 Analysis of staff costs, trustee r¢muneratl¢n and ¢xpens¢s, and the ¢¢st of Ic¢y rnanagement personnel 2020 2019 W2ge5 and 5aliries Social security costs Pension 3,200,790 262.784 68,182 3.202350 264,413 63,395 3,531,756 3,530,158 The number of employees havlng benefits In excess of £60,000 were 2020 Number 2019 Number £70.000 . £80.000 This employee had retirement benefit costs accruing under a defined contribution pension scheme of £5.740 in the period. The koy managcmcnt personnel of the Charity comprise the senior management team as detailed on p￿t l of the trustees, reporL The to¢al payments made by the charity in respect of the senior management team who are employed directly by the Chariiy were £217,977 {201 *. £217,827). The remunerdtion d s¢m¢ kw manwment personnel Is throuth Langdon FOunda￿an. Ex grydtia tern)ination payments of £30.300 were paid during the year {2019'. nil) None of the Trustees lor any persons connerted with them) reteived any remuneration during the year (2019.. nil) and none of thetn were rermbursed for expenses during the year {2019.. nill. 10 Staff Numbers The average monthly number of employees during the year was as follows.. 2020 Number 2019 Number Care support 5raff Management and administrative staff Total 136 21 137 27 157 I I Pension and other post-retirement benefit commitments Langdon Community operates two defined-contribution schetnes. The Charity contributes toward5 the Langdon Group Schemes run by Nest and Aegon which are defined contribution schemes. The assets of the scheme5 are held separatsly from those of the Charity in independendy administered lunds. The pension cost charge represents contributions payable by the charity to the funds. Contributions payable during the year were £68,182 (2019.. £63,395). The expensÈ has been allocated to unrestricted expenditure on the same basis as wages and salaries. LANGDON COMMUNITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 12 Related party transaction5 The charity is connected to The La￿%doll Foundation {regi5tered chariLY number. 1142742, re￿Stered company number.. 07621714). Langdon College (registered charity nutnber.. 1088934 re&stered company number. 4104466) and Langdon Housing [re￿stered charity number.. 114743. re￿stered company number.. 076232461. all of which are incorporated charitable companies registered in England 2r)d Wales that do not have share capltal and are limtted by guarantee. At the year end, the charitable company had a debcor of £773,60512019- a debtor of £908.199} due from The Langdon Foundation. During the year, Langdon C¢)fflmunity was charged £5,7(KJ (2019.. £5,820) as rent by The Langdon Ftsundation. Donations of £115,382 12019.. £148.868) were rec￿Ved by the Langdon Founda¢ion and paid over ¢0 Langdon Community. These donations are included in Notel 7. The remaining debtor relaod to the t05ts settled by Langdon Community on beh￿f of The Langdon F￿ndacion and ¢he bank tyans(ers to meet the ash shortfalls in The Langdon Foundation. At the year end, the charitable company had a creditor of £4.584 {201 *. a ¢￿dItor of £23,062) due co Langdon College in respect of shared personnel cosrs. The ultimate controlling party of Langdon Community is The Langdon Foundation {re￿stered charity number. 1142742, registered company numbcr. 76217141 in whoso accounts the results have been consolidatsd. The Langdon Foundation is considered as the ultimate holding company as It is the sole member of Langdon Community Limitsd. The Langdon Founda¢ioTr owns proPer￿e$, raises funds and gives donations to La￿on College, Langdon Community and Langdon Housing. Consolidated accounts for the Langdon Foundation can be obtained from the same registered olfice as the charley 13 Corporation tax As a charity, Langdon Community is exempt from UK ttx on income and gains to the extent that these xre applied to its charitable objects. No UK w d)arges have arisen in the Charity, during the year or the wevious year. 17. LANGDON COMMUNITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAIi ENDED 31 DECEMBER 2020 14 Tangible fixed assets Leaseholfl Improvement Computer equipment Fixture5, fittiny & equipment Motor vehicles Total Cost: As aL l January 2020 Additions Disposals Ag at 31 December 2020 54.002 66.030 32.131 88,965 20,378 (32,7851 76,558 241,128 20,378 (59,552) 201,954 {26,767) J9,263 54,002 32,131 Depreciation: As at l January 2020 Depreciition eliminated on Di5POS315 Charge for year A$ at 31 December 2020 25,366 63,854 20.875 63.549 173,644 (26,7661 2,175 (32,785} 10.462 (59,551} 31.237 9,819 8.781 35,185 39,263 29,656 41.226 145,330 Net book valuo As 31 December 2020 18.817 2,475 35,332 56,624 As 31 De￿rnber 2019 28.636 2.176 11.256 25.416 67.484 All asse¢s are used for charitable purpose5. 1 S Debtors 2020 2019 Trade debtors knounts owed by group undertaknngs Other debtors Prepaymen¢5 and accrued income 322,857 773,605 25.981 273,710 269,393 908,199 23.741 239.883 1,396,153 1.441,216 16 Creditors: amounts falling due within one year 2020 2019 Trade creditors Amounts owed to group undertalangs Taxation and social security costs Other creditors Accruals 32.857 4.584 140,985 39.571 132,889 33.972 23,062 6&070 44,475 121076 350,886 289,655 18- LANGDON COMMUNITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAIi ENDED 31 DECEMBER 2020 17 Analysis Df £harttable fund5 Analysi5 of movements in restricted funds Balance as Income Expenditure Tyansfers Funds as at January 2020 Decetnber 2020 Brady Club Employment & Social Enterprise Ambassadors Minchester Supported Liying Manchester Mini Bu5 Activities Occupational TherdPiSt City Briége Trust ICT Equipment Staff TrriNng Infection Control 43.143 41.000 120.1431 1307,3ni 23.000 266.372 1,834 1,834 10,663 0,140 6,863 9,010 (395) 4,195 {20.377) 17,507 14,640 5,000 (14,640) 5.000 9.650 1.716 4,000 57,448 {16,7451 11,944) 7,095 228 4,000 32,9S9 83,596 (24,489} {385.7281 38,981 172,830 257.513 Analysls of movements in restricted funds- prior year Balance as Income Expendlture Transfe¥s Funds as at January 2019 December 2019 Brady Club Employment New Chapiers Ambassadors Manchester Supported knving Manchester Mini Bus Activities Occuyduonal Therapist 36,601 12,500 71,604 250 5,935 2,587 14,640 5,lJOO 149,117 Brndy Club offers social activities to younger p￿e with learning drfficulties in Edgware. Employment & Social Enterprise aids and trains people with l¥drning difficulties to find employment. This includes New Chapters which offers a safe working environment to gain work experien￿. Ambassadors Manchester was created to service the fundraising activities of the parental group and is am)arked for speciffic purposes. Supported Living Manchester Is our main operatlon in Manchester and helps bridge the gp left by shortfalls in Government lundin& Mini Bus funds were raised to purchase and support a new Mini Bus- the minibus w25 purchased in 2020 Activities are additional mEmber5 activitie4 often arranged in the evenings and weekend5 Occupational Therapist is to fund the employrnent of an occupational therapist to support our members City Bwidge Trust funded the cost of PPE and some deep cleaning related to the Covidl 9 pandemic ICT- 2 donirions were received to purchasè laptops for somè of the people wè support Suff Trydining- a donation was received to support s¢aff training of care staff Infec¢ion Con¢rol- funds were receSved from Local Authoritles to support addilonal cosrs Sficurred In relation ¢0 the Covid19 pandemic {53,479) (136,402) (313,345) 14878 123,902 241,741 1.584 1,834 15,935) 14.920 17.507 14,640 5.000 3&981 16,504 (509,161} 381521 Transfers are made Irom unrestricted funds to restricted funds to meet a deficit on those funds. 19. LANGDON COMMUNITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 18 Analysis of net assets between (unds Unyestrlcted Restrlcted lunds funds Total Fund balances at 31 De￿rnber 2020 are represented by. Tangible fixed assets Curren¢ assets Creditors of less than one year 56.624 I,S89,656 {350,886) ,295,394 56,624 83596 1,673,252 (350,880) 83,596 1,378,990 FutTrd balan￿S it 31 December 2019 are represented by.. Tanyble lixed assets Currewbt Isset5 Credi¢ors of less than one year 67.484 1,560,191 1289.65SI 1,338,020 67,484 1,599,172 (289.6551 1,377,001 38,981 3&981 19 Commitments under operating leases Land and Building5 The luture minimum payments under non-cxncellable oper&ung leases are: 2020 2019 Expiry date: No latsr than one year La￿r than one year and not later than five years Later than five years 52.650 52,650 52,650 105.300 105,300 157,950 The above cornrni¢ments are a combination of the properties leased from The Langdon Founda¢ion and third drty landlords. 20 Reconciliation of net movement in funds to net cash flow from operating activiti•$ 2020 2019 Nèt movement in funds Add back depreciation charge Dedutt interest income shown in investing activities Decrease in debtors Increasel{Decrea5el in credi¢ors 1,989 31,237 (945) 45.063 61.231 1149.7641 33,197 568,394 {404,9671 Net cash provided by operating artivities 138.575 45,674 -20-