OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

Report and Financial Statements

For the year ended 31[st] March 2021

Barnet Mencap

A company Limited by Guarantee

Charity number 1089388

Company number 04274621

BARNET MENCAP (A Company Limited by Guarantee)

Trustees’ Annual Report for year ended 31 March 2017

CONTENTS
Legal and Administrative Details for the Year Ended 31 March 2021 3
Trustees’ Annual Report for the Year Ended 31 March 2021
ØChair’s Report 4
ØObjectives and Activities 5-6
ØAchievements and Performance 7-14
ØFinancial Review 15
ØPrincipal Risks and Uncertainties 16-17
ØPlans for the Future 18
ØStructure, Governance and Management 19-21
Independent Auditors’ Report 22-25
Statement of Financial Activities 26
(incorporating an income and expenditure account)
Balance Sheet 27
Statement of Cash Flows 28
Notes to the Financial Statements 29-46

2

BARNET MENCAP (A Company Limited by Guarantee)

Trustees’ Annual Report for year ended 31 March 2017

Legal and Administrative Details for the Year Ended 31 March 2021

Status: Registered as a company limited by guarantee (No. 04274621) on Registered as a company limited by guarantee (No. 04274621) on
21 August 2001, and as a charity (No.1089388) on 19 November
2001.
Barnet Mencap took over the activities of the Borough of Barnet
Society for Mentally Handicapped Children and Adults (charity
number 245086) on 1 April 2003.
The Directors are Trustees for the purposes of Charity Law.
In the event of the company being wound up, the liability of
Members is limited to £1 per member of the company.
Charity Number 1089388
Company Number 04274621
Registered Office 35 Hendon Lane
and Business Address Finchley
London
N3 1RT
Board of Directors Andrew Waite Chairman (resigned 25�� November 2020)
Sheila Oliver Vice Chair (Chair from 25�� November 2020)
Mike Wiffen Honorary Treasurer
Kinjal Amin (appointed 25�� November 2020)
Prithma Athwal-Shah (co-opted 7�� January 2021)
Tom Glenister (resigned 25�� November 2020)
Meg Kirk
Faib Riley
Cristina Sarb
Kate Tokley (co-opted 7�� January 2021)
Chief Executive Ray Booth
Company Secretary Ray Booth
Bankers CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent ME19 4JQ
Auditors: Goldwins Limited
75 Maygrove Road
West Hampstead
London NW6 2EG

3

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

Chair’s Report

In December 2020 it was both a pleasure and a privilege to move from Vice Chair to Chair of Barnet Mencap.

In common with many other organizations in the sector - and across society, this has been a uniquely challenging year for us. However, I am very proud to have led an organization which has shown such resilience and continued to meet the needs of its clients by being adaptable and innovative. By working with local partners, we have also provided support to many new clients, who risked being isolated during these difficult times.

During the year our long-standing respite service at Sherrick House has been wound down, but we are excited by the opportunities presented to us in the new premises in Station Road, where we hope to be delivering a number of our services from autumn 2021 onwards.

Financially we have ended the year in a stronger position due to a number of factors, including the Sherrick House closure referred to above. Fundraising obtained a number of new grants, some fee increases and additional grants were gained from the Council, our financial management improved and the value of our investments recovered most of the 2019/20 losses.

We continue to work closely with our local authority partners who are very satisfied with the services which they contract to us, and we are also very pleased to have bid successfully for a number of grants including one which has enabled us to restart the Open-Door Project and another to develop a new digital inclusion project.

Our Board and Sub-group meetings continue to strive to provide the best possible leadership and enable Barnet Mencap to deliver excellent services to its clients. Our aim is to provide the right balance of challenge and support to the organization and, although we were sad to see two of our Board members step down, we are also very pleased to have co-opted two new Board Members who bring a new range of skills and enthusiasm to our Board. We have taken this opportunity to audit the Board’s skills and develop a Training Plan and Board Workplan so we can develop the Board to meet all aspects of the Code of Good Governance during 2021/22.

Therefore we look back proudly on everything we have achieved during 2020/21, look forward to consolidating these projects during 2021/22 and to developing our 3-year Business Plan for 2022/25 in consultation with all our partners, so it reflects the needs and aspirations of our service users and the wider community.

Sheila Oliver Chair of Trustees

4

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

OBJECTIVES AND ACTIVITIES

The trustees, who are also directors under company law, present their report and financial statements for the year ended 31 March 2021.

The trustees confirm that the financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice- Accounting and Reporting by Charities: SORP, applicable to charities preparing their accounts in accordance with FRS 102.

  1. The purpose of Barnet Mencap is to promote its charitable objectives so that it can respond to the needs of people with learning disabilities and/or additional disabilities, their families and carers. Barnet Mencap operates in the London Borough of Barnet.

  2. Barnet Mencap provides services and support for children and adults with learning disabilities and/or autism. These services include parenting programmes, advice and information for parent carers, short breaks for children and adults and a leisure and learning project. It provides advice, information, support, housing and outreach for adults. Barnet Mencap also works to support employment opportunities and to increase public awareness and understanding of the problems and abilities of people with learning disabilities and their families. Barnet Mencap has a project to increase the reporting of hate crimes. There is a project developing a screening programme and support for autistic people.

  3. Barnet Mencap’s activities have been carried out to help meet the needs of people with learning disabilities and their families for the public benefit. The trustees understand their responsibility to keep this public benefit central to the work and activities.

  4. Children and adults with learning disabilities continue to face significant barriers to their full and equal participation in society. Poverty, discrimination, social isolation and health inequalities are common and enduring features of their lives. Barnet Mencap’s services are provided to increase opportunities for people to build on their strengths, and support them to develop skills to be active citizens in their community. Through advice and information, staff support enables them to live as independently with as much control as possible.

  5. Barnet Mencap employs staff to provide services and support, and funds its work through contracts, grants and general fundraising. The organisation sets out its strategy in its Business Plan. It sees the rights of children and adults with learning disabilities, and their carers, as the starting point for recognising the need for services and support. The strategy is to ensure that there is good early years support, both practical and emotional, to help children under five thrive, be healthy and be ready for school. Adults and older children with learning disabilities need advice and information to make choices about what is important to them, to feel safe and to have good physical and mental health and quality of life.

5

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

OBJECTIVES AND ACTIVITIES (continued)

Barnet Mencap works in partnership with statutory and voluntary organisations to bring about strategic change. Each project has a Development Plan which sets out aims that contribute to the long term objectives and helps the organisation monitor progress, recognise its achievements, and respond where there are delays or obstacles to its strategy.

  1. The Development Plans see success in terms of increasing the number of beneficiaries, their satisfaction, the quality of the services and support provided, and their effectiveness in promoting wellbeing and independence. The Board monitors the Development Plans at its meetings.

  2. Barnet Mencap ensures that it has sufficient staff and volunteers to provide support effectively, and that staff and volunteers have the training, supervision and support to maintain and develop quality services.

The organisation has not used volunteers in the office and community services for adults and children during 2020-21. Measurement issues, including attributing an economic value to the contribution of general volunteers, prevent the inclusion of their contribution in the statement of financial activities.

6

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

ACHIEVEMENTS AND PERFORMANCE

In the year 2020-21 Barnet Mencap provided its core services:

The Covid-19 pandemic has dominated life throughout 2020-21.

Most of the services experienced some disruption and had to adapt so that they could maintain support for children and adults with learning disabilities and/or autism.

Please see table overleaf.

7

BARNET MENCAP

(A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

ACHIEVEMENTS AND PERFORMANCE (continued)

----- Start of picture text -----
Inputs Activities Outputs Outcomes Impacts
£41,500 Information, Staff provide information, advice and guidance for the parent Parent carers will have Parents have improved
Advice and carers of disabled children; as well as workshops. The service the advice and economic circumstances, are
Guidance for is commissioned by Barnet council. information they need to supported with appeals and
parent carers support their child and disputes and are signposted
In 2020-21 staff supported families remotely, by phone or maintain family life. to other services.
online, and saw parent carers in person where the needs were
They will feel confident
urgent and this was compatible with the government’s Covid that their child is able to
guidance. 332 parent carers were supported, 28 fewer than
thrive in education,
the previous year. This again surpassed the target of 240
socially and are healthy,
parent carers. The team rang families and risk assessed those and know how to access
needing additional support when schools were closed and
the support they need.
other services were unavailable.
£35,000 Parenting Over the year, staff ran 7 parenting programmes. These were Parent carers learn skills Parent carers feel more
Programmes held online, from October when it became clear that in-person that help them in their confident in their role and
courses could not be safely resumed. 75 parents were role and increase their their ability to access support
supported by the parenting project, with 39 starting the knowledge about their when they need it. They also
programmes and 34 completing them. This is 23 fewer than child’s behaviour, health, develop connections with
2019-20. The helpline supported 41 parents. The staff eating and sleeping other parent carers, and often
introduced two new programmes, Family Links and E-Pats patterns. sustain these after the course
(Early Positive Approaches to Support), which replaced Triple has ended.
P. More staff have been trained to facilitate E-Pats and this
will now be offered to families of children under 5. Staff
supported parent carers over the phone who were struggling
to manage at home during the pandemic.
The ADHD pilot continued for 6 children.
----- End of picture text -----

8

BARNET MENCAP

(A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

ACHIEVEMENTS AND PERFORMANCE (continued)

----- Start of picture text -----
Inputs Activities Outputs Outcomes Impacts
Staff are also involved in forums to develop the Local Offer,
and the Early Help Hubs, and joined the SEND Partnership
Board in December 2020
£34,100 Short Breaks for Take a Break provides short breaks for disabled children and Children develop new Children have opportunities
Children and their families. The breaks take place in the community or the interests; parents get a to develop skills, make friends
young people family home. short break from their and have fun. Parent carers
caring responsibilities. are able to have time for
For long periods in 2020-21 families were apprehensive about
themselves in a way that best
taking breaks but 31 were supported in the community or at suits them
home only 5 fewer than the previous year. The TAB team had
to cancel activity programmes in the school holidays as they
could not be safely provided. The service expects referrals to
increase in 2021-22 and has recruited more staff and a new
Coordinator.
£275,154 Leisure and The Community Opportunities Project (COPs), which comprises People have had fun and People have developed skills
Learning Projects Springboard and Fit2gether, facilitate leisure and learning learnt skills. They report and relationships which have
projects and develop peer support as part of the Bright Futures the benefits of meeting helped them to remain as
contract. new people, feeling independent as possible.
fitter and less isolated.
COPs provided support for 82 people during the year. In- People will have improved
person activities ran between August and December, when the physical and mental health.
rates of Covid infections meant staff could no longer do this
safely. 21 members took part in face to face activities at this
time. There were online activities, such as Zumba, yoga, disco
workout, while other activities took place in person, with
swimming and walking especially popular. A total of 350
people took part in COPs’ activities and online programme.
----- End of picture text -----

9

BARNET MENCAP

(A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

ACHIEVEMENTS AND PERFORMANCE (continued)

----- Start of picture text -----
Inputs Activities Outputs Outcomes Impacts
In the first three months of the year, staff rang members to Mainstream services have a
assess the risks they faced at home and provided 1:1 support better understanding of
for the people who were most in need of it. people with learning
disabilities and autism, what
The Have Your Say group continued online and 14 members
is important to them and the
remained active this year. There were 12 meetings in 2020-21
support they need. People
and the members were given equipment and taught how to
with learning disabilities
participate. The group covered a number of topics over the
directly deliver this message.
year, including restorative justice, Safe Places, shopping safely
online, responsible social media, health and wellbeing after
Covid.
£832,718 Housing and Equality Housing’s Community Link Workers provide support Tenants live as People benefit from having a
Support for tenants in their own homes, in the shared houses, and as independently as secure home. They have the
part of an outreach service. There has been no increase in the possible in the information and advice to
number of clients (69). community; they do this make choices; to live valued
by learning and lives in the community; to
Staff also provide a housing management service for the three
maintaining skills, and remain safe, healthy and
houses, and collect rents.
taking opportunities to active; and to contribute to
develop friendships and their communities.
The team adapted support in the shared houses, with
relationships through
dedicated staff in each house, to prevent the chances of cross-
work and volunteering.
infection, but maintained in-person support throughout the
pandemic. The Equality Housing Team is reviewing its model
and the best way to attract new tenants and fill voids when
people move-on.
----- End of picture text -----

10

BARNET MENCAP

(A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

ACHIEVEMENTS AND PERFORMANCE (continued)

----- Start of picture text -----
Inputs Activities Outputs Outcomes Impacts
£137,929 Short Breaks for Most families cancelled short breaks at Sherrick House. The People learn new skills Parents and carers have
adults with staff team provided a service for two families between April and try new activities. regular short breaks as part of
learning and/or and September, and 11 people went on holiday. Some people utilise a package of support that
other disabilities these skills when they helps them to sustain their
By September, the level of utilisation - following a long period
move on to supported caring role.
of reduced demand - meant the residential service was no
living services.
longer viable and stopped in September. All of the families
were reviewed by the Barnet Learning Disability Service and
offered alternative short breaks.
We provided 144 nights to 8 clients across the first half of
2020-21. We provided 363 day breaks to 8 clients over the
course of the year, a large increase from 35 days in 2019-20.
----- End of picture text -----

11

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

ACHIEVEMENTS AND PERFORMANCE (continued)

Barnet Mencap sets out its objectives for the year in the Development Plans. These were agreed in advance of the pandemic and were used by the teams to guide their work in spite of the huge challenges presented by Covid lockdowns and restrictions at different times of the year.

12

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

ACHIEVEMENTS AND PERFORMANCE (continued)

A new report on good oral health care was funded by CommUNITY Barnet and promoted a series of awareness-raising sessions for adults and children with learning disabilities.

Barnet Mencap is a member of Healthwatch and has worked with Inclusion Barnet since they took on the contract in April 2020.

13

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

ACHIEVEMENTS AND PERFORMANCE (continued)

14

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

FINANCIAL REVIEW

Barnet Mencap had a much-improved financial year in 2020/21, finishing with a net surplus of £191,653 following several years of deficits, and our unrestricted reserves increased by £167,689 to £434,813. Of these unrestricted reserves the Board has designated £168,802 for specific purposes leaving our usable reserves at a healthy £266,011, over £100,000 more than twelve months ago.

Our main source of funding remains the London Borough of Barnet, mainly through contracts which accounted for 51% of our income which increased overall by around £80,000 in 2020/21. Grants from the Council added a further 6% to our income. The charity maintains a close watch on opportunities to bid for further contracts and grants and has had some excellent results during the year.

The results achieved in 2020/21 reflect our improved approach to budgeting and financial management. The closure of Sherrick House released what had become an unsustainable drain on our resources, we were able to agree higher prices for some services from the Council and the value of our investments regained most of the 2019/20 losses.

Other than contracts and grants we have been seeking to increase our resources through fundraising, donations and/or sponsorship for specific projects, and have taken advantage of funding made available by the Government in respect of Covid-19. Whilst the economy is now recovering we remain cautious as to the future, and the recent announcement by the Government around social care funding offered little respite for the immediate future and further doubts for the longer term.

Reserves Policy

Barnet Mencap has determined that its level of unrestricted usable reserves should be in the region of two to three months of annual unrestricted expenditure. As stated above our usable reserves stood at £268,011 at 31 March 2021 which fell within the policy requirement.

15

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

PRINCIPAL RISKS AND UNCERTAINTIES

Barnet Mencap faces a number of risks and uncertainties. It produces a Risk Register to help identify and manage these risks, including:-

  1. The Covid pandemic continues to have a huge impact on health and care services as well as more widely on society and the economy. It affects each of the specific risks and uncertainties. In 2019-20, Barnet Mencap adapted its services, for example, restoring online the parenting programmes that were initially suspended. Barnet Mencap made use of the Furlough Scheme but in September did have to make some posts redundant at Sherrick House. The government’s Road Map for removing statutory measures, such as a face coverings and social distancing is set out for summer, while infection rates and new variants are a cause for concern.

COPs suspended its in-person activities again during the second lockdown. This was based on risks assessments of the rising infection rates and the shortage of venues where social distancing could safely be managed.

Over the year, some staff worked from home but most have successfully returned to the office for part of the week on a rota basis. Testing, the early availability of vaccines for care staff and PPE has enabled staff to mitigate the risks of Covid. There has been a focus on maintaining staff wellbeing and good mental health in response to the stresses of the pandemic.

2. Budget Monitoring

Following the financial losses in 2020-21 Barnet Mencap introduced new procedures, for managing the budget, and for improving cash flow. The budget position remained a concern throughout most of the year, especially with the financial losses sustained by the short breaks services. But the end of year figures were improved through payments by the council, lower than expected void rates in the shared houses and carefully managing Barnet Mencap’s operational costs.

3. Sherrick House

The long-standing difficulties of utilisation at Sherrick House were compounded by Covid, which had a severe impact on the service. Only two people used the residential service, with little prospect of that changing, and facing substantial financial losses, the service closed in September. Some staff were made redundant.

There was limited take up of alternative, home-based short breaks. This service was transferred and became part of Barnet Mencap’s Community Services in January 2021, alongside Take a Break.

16

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

PRINCIPAL RISKS AND UNCERTAINTIES (continued)

The building at Sherrick House is due to be closed in March 2021 and Barnet council has provided an alternative venue for activities at Station road. Barnet Mencap will work with AgeUK Barnet to develop this new venue.

  1. Care Quality Commission (CQC)

In 2020-21, Barnet Mencap made changes to its CQC registration. It is no longer registered to provide residential services but this continues for personal care. Barnet Mencap moved its location from Sherrick House back to the office at Hendon Lane. It is in the process of applying for a new Registered Manager.

17

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

PLANS FOR THE FUTURE

The government’s Road Map has set out milestones for lifting Covid restrictions. Barnet Mencap is considering carefully how it restores more face-to-face services, whilst also retaining some of the innovations that have been successful over the past year.

Barnet Mencap is exploring a hybrid model for some staff where they will combine working in the office and at home.

The contract for Bright Futures has been extended for two more years. This will enable Barnet Mencap to maintain and develop its work, especially Project 300, and employment opportunities for people with learning disabilities and autism.

Barnet Mencap will bid to provide Accommodation and Support services again, when they are retendered in 2021-22.

Producing a new Business Plan was postponed last year and there will be a series of engagement activities with stakeholders as Barnet Mencap produces one instead for 2022-25.

18

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

STRUCTURE, GOVERNANCE, MANAGEMENT

  1. Barnet Mencap is a registered charity No. 1089388 and a company limited by guarantee No. 04274621. It is governed by a Memorandum and Articles of Association and uses a Membership model.

  2. There are six Trustees on the Board, who are also the Directors, in addition to two co-opted members. The Board meets at least four times a year at Ordinary Trustee Meetings. It sets the strategic direction for the organisation and has the overall responsibility for the running of Barnet Mencap, which is delegated on a day-to-day operational basis to the Chief Executive, Ray Booth.

  3. New directors follow a written Induction Policy. They have a mentor - an experienced director - and there is a training plan for the whole Board. Child Protection and Safeguarding Adults at Risk are compulsory courses.

  4. In November 2020, the following roles were voted by the Board:

  5. Chair of Trustees role was appointed to Sheila Oliver.

  6. Vice Chair role was appointed to Cristina Sarb.

  7. Treasurer role was appointed to Mike Wiffen.

  8. The Chief Executive has a Board approved annual "Key Objectives" document and has Quarterly Reviews with the Chair of Trustees to examine progress towards the annual objectives as well as monthly support and affirmation meetings with the Chair.

  9. The agenda at each Trustee Ordinary Board meeting includes:

  10. a report from the Chief Executive, summarising key events, new developments and progress regarding the annual Work Programme.

  11. a finance report, prepared by the Treasurer, with an update on the budget position, reserves, investment news and consideration of financial risks, as well as the annual accounts, which are presented to the Board for approval.

  12. a HR report, prepared by the Vice Chair, with an update on Policies and staffing issues and improvements.

  13. Barnet Mencap's two sub-committees (Human Resources and Finance) have the Board represented by a minimum of 3 Directors as well as Senior Managers and the CEO in attendance.

  14. Trustees meet with Managers formally through Committees or informally at publicity or fundraising events for the charity.

  15. The Board reviewed how well it complies with the Charity Governance Code and, based on this, set out areas for improvement in the Trustee Work Plan.

  16. The Board makes decisions at each meeting based on reports from the Chief Executive and recommendations from the Finance Committee and HR Committee. The directors hear reports from a senior manager at the beginning of Ordinary Board meetings.

19

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

STRUCTURE, GOVERNANCE, MANAGEMENT (continued)

  1. Governance is addressed continuously by working through the Charity Commission “Code Of Governance - version 2” and at an annual Trustee Away Day where the Chief Executive is invited to participate as Trustees review and populate the strategic assessment and impact.

  2. The Board sets pay and remuneration following discussions and recommendations to the full Board at Ordinary Meeting by both sub-committees, for all paid staff each year. The Board are considering the position for 2021/22.

The financial situation meant a general pay increase could not be made in April 2020.

  1. Barnet Mencap continues to have a strong commitment to partnership working and will continue to look at external partnerships throughout 2021-22. The organisation is an active member of the North West London Mencap Consortium and works with Royal Mencap Society on a number of projects and through the Me20 group, a national group of Mencap members.

Barnet Mencap was an active member of the Children’s and Adults’ Liaison Groups. These were set up at the beginning of the pandemic, to coordinate the efforts of the voluntary sector in its efforts to support local residents. They have continued to meet over the year and have been a key driver to develop work with the statutory services and across the voluntary and community sector.

Locally, Barnet Mencap is part of the Wellbeing Hub’s Steering Group, the Chief Executives’ Network and a member organisation of Healthwatch Barnet, and continues to actively pursue tenders and contracts as a partner, where this will benefit children and adults with learning disabilities and/or autism and family carers.

Statement of responsibilities of the trustees

The trustees (who are also directors of charitable company for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which 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:

20

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

STRUCTURE, GOVERNANCE, MANAGEMENT (continued)

The trustees are responsible for keeping proper accounting records that 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. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2020 was 7 (2019: 7). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Statement as to disclosure to our auditors

In so far as the trustees are aware:

Auditors

Goldwins limited were re-appointed as the auditors of the charitable company during the year and have expressed their willingness to continue in that capacity.

The trustees’ annual report has been approved by the trustees on 30�� September 2021 and signed on their behalf by:

….......................................................

Sheila Oliver, Chair of Trustees

21

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31 March 2021

Independent Auditor’s Report to the Members of Barnet Mencap

Opinion

We have audited the financial statements of Barnet Mencap (the ‘Charity’) for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, statement of cash flows and notes to the financial statements, including a summary of 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 Auditorʼs responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRCʼs 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 charity'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 directors with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditorʼs report thereon. 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.

22

BARNET MENCAP (A Company Limited by Guarantee)

Independent Auditor’s Report to the Members of Barnet Mencap

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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 Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual 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 the trustees

As explained more fully in the trusteesʼ responsibilities statement, the trustees 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 they 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 Charityʼs 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 Charity or to cease operations, or have no realistic alternative but to do so.

23

BARNET MENCAP (A Company Limited by Guarantee)

Independent Auditor’s Report to the Members of Barnet Mencap

Our 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 auditorʼs 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 extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

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. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Councilʼs website at: [www.frc.org.uk/auditorsresponsibilities]. This description forms part of our auditorʼs report.

24

BARNET MENCAP (A Company Limited by Guarantee)

Independent Auditor’s Report to the Members of Barnet Mencap

Use of our report

This report is made solely to the Charityʼs 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 Charityʼs members those matters we are required to state to them in an auditorʼs 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 Charity and the Charityʼs members as a body, for our audit work, for this report, or for the opinions we have formed.

Anthony Epton (Senior Statutory Auditor) for and on behalf of Goldwins Limited Statutory Auditor Chartered Accountants 75 Maygrove Road West Hampstead London NW6 2EG

21 October 2021

25

BARNET MENCAP

Statement of Financial Activities (incorporating an income and expenditure account) For the year ended 31 March 2021

Note
Income from:
Donations, subscriptions and legacies
3
Charitable activities:
4
Equality Housing
Short Term Care
Community Services (Children)
Community Services (Adults)
Employment Opportunities
Investment income
5
Total income
Expenditure on:
Raising funds
6
Charitable activities:
6
Equality Housing
Short Term Care
Community Services (Children)
Community Services (Adults)
Employment Opportunities
Expect the Best
Total expenditure
Net income / (expenditure) before net gains / (losses) on
investments
Net gains / (losses) on investments
Net income / (expenditure) for the year
Transfers between funds
Net income/ (expenditure) before other recognised
gains and loses
Gains / (losses) on revaluation of fixed assets
Actuarial gains / (losses) on defined benefit pension
schemes
Other gains / (losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
£
32,264
415,662
69,877
622
41,416
-
6,904
566,745
14,006
257,368
122,338
2,240
29,762
-
2,747
428,461
138,284
17,610
155,894
11,795
167,689
-
-
-
167,689
267,124
434,813		 Restricted
£
-
417,056
102,152
100,041
233,738
32,000
-
884,987
-
402,305
102,152
99,926
212,845
32,000
-
849,228
35,759
-
35,759
(11,795)
23,964
-
-
-
23,964
48,584
72,548		 2021
Total
£
32,264
832,718
172,029
100,663
275,154
32,000
6,904
1,451,732
14,006
659,673
224,490
102,166
242,607
32,000
2,747
1,277,689
174,043
17,610
191,653
.-
191,653
-
-
-
191,653
315,708
507,361		 2020
Total
£
45,265
758,040
173,317
94,043
224,245
69,500
8,341
1,372,751
3,474
664,289
301,726
116,984
265,758
69,500
8,548
1,430,279
(57,528)
(23,574)
(81,102)
.-
(81,102)
-
-
-
(81,102)
396,810
315,708

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. The attached notes form part of these financial statements.

26

BARNET MENCAP Balance Sheet As at 31 March 2021

Note
Fixed assets
Tangible assets
10
Investments
11
Current assets
Debtors
12
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within one year
13
Net current assets
Total assets less current liabilities
Total net assets
Funds
15
Restricted funds
Unrestricted funds:
Designated funds
General funds
Total unrestricted funds
Total funds		 2021
£		 2021
£		 2020
£		 2020
£
11,480 17,912
169,547 151,937
181,027 169,849
152,168 143,129
284,595 139,250
436,763 282,379
110,429 136,520
326,334 145,859
507,361 315,708
507,361 315,708
72,548 48,584
168,802 105,639
266,011 161,485
434,813 267,124
507,361 315,708

The financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Approved by the trustees on ………………………………

and signed on their behalf by:

Sheila Oliver
Chair of Trustees		 Mike Wiffen, BA(Hon) CPFA
Treasurer

Company registration no. 04274621

The attached notes form part of the financial statements.

27

BARNET MENCAP Statement of Cash Flows For the year ended 31 March 2021

Note
Net cash provided by / (used in) operating activities
16
Cash flows from investing activities:
Interest/ rent/ dividends from investments
Sale/ (purchase) of fixed assets
Sale/ (purchase) of investments
Cash provided by / (used in) investing activities
Cash flows from financing activities:
Repayments of borrowing
Cash inflows from new borrowing
Receipt of endowment
Cash provided by / (used in) financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Change in cash and cash equivalents due to exchange
rate movements
Cash and cash equivalents at the end of the year
17		 2021
£
6,904
(2,074)
-		 2021
£
140,515
-
-
-
4,830
-		 2020
£
8,341
(8,452)
-		 2020
£
(51,422)
-
-
-
(111)
-
-
-
-		 -
-
-
145,345
139,250
-
0		 (51,533)
190,783
-
0
284,595 139,250

28

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2021

1 Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP FRS 102) and the Companies Act 2006.

The charitable company 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 or note.

b) Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. Key judgements that the charitable company has made which have a significant effect on the accounts include estimating the liability from multi-year grant commitments. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance for the provision of specified service is deferred until the criteria for income recognition are met.

29

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2021

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

d) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

f) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

30

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2021

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be

measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the Charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 6.

i) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

j) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Office Equipment 20%
Fixtures and fittings 20%
Personal Computer equipment 50%
Larger Computer equipment 25%

31

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2021

k) Listed investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial activities.

l) Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

m) Debtors

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

n) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

o) Creditors and provisions

Creditors and provisions are recognised where 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. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

p) 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

32

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2021

q) Pensions

Barnet Mencap provides a defined-contribution pension scheme through The People's Pension in line with the Government's auto-enrolment regulations.

33

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2021

2 Detailed comparatives for the statement of financial activities

Detailed comparatives for the statement of financial activities
Income from:
Donations, subscriptions and legacies
Charitable activities:
Equality Housing
Short Term Care
Community Services (Children)
Community Services (Adults)
Employment Opportunities
Expect the Best
Investments
Total income
Expenditure on:
Raising funds
Charitable activities:
Equality Housing
Short Term Care
Community Services (Children)
Community Services (Adults)
Employment Opportunities
Expect the Best
Total expenditure
Net income / expenditure before gains / (losses)
on investments
Net gains / (losses) on investments
Net income / expenditure
Transfers between funds
Net income / (expenditure) before other
recognised gains and losses
Gains / (losses) on revaluation of fixed assets
Actuarial gains / (losses) on defined benefit pension scheme
Other gains / (losses)
Net movement in funds
Total funds brought forward
Total funds carried forward		 2020
Unrestricted
£		 2020
Restricted
£		 2020
Total
£
44,265 1,000 45,265
414,471 343,569 758,040
58,245 115,072 173,317
273 93,770 94,043
79,700 144,545 244,245
- 69,500 69,500
- - -
8,341 - 8,341
605,295 767,456 1,372,751
3,474 - 3,474
320,720 343,569 664,289
186,654 115,072 301,726
33,288 83,696 116,984
117,562 148,196 265,758
- 69,500 69,500
8,548 - 8,548
670,246 760,033 1,430,279
(64,951) 7,423 (57,528)
(23,574) - (23,574)
(88,525) 7,423 (81,102)
- - .-
(88,525) 7,423 (81,102)
.- .- .-
.- .- .-
.- .- .-
(88,525) 7,423 (81,102)
355,649 41,161 396,810
267,124 48,584 315,708

34

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2021

3 Income from donations and legacies

Gifts
Subscriptions
Legacies		 Unrestricted
£		 Restricted
£		 2021
Total
£		 2020
Total
£
19,100 - 19,100 33,885
8,160 - 8,160 11,380
5,004 - 5,004 -
32,264 - 32,264 45,265

35

BARNET MENCAP Notes to the Financial Statements

4 Income from charitable activities

For the year ended 31 March 2021

Income from charitable activities
Equality Housing
London Borough of Barnet (LBB) Contracts
LBB Grant - Covid 19
Other Grants
Other income
Total for Equality Housing
Short Term Care
LBB Contract
LBB Grant Covid 19
Other Grants
Other income
Total for Short Term Care
Community Services (Children)
Barnet Parent Carer Forum
LBB Contract
LBB Grant - Covid 19
Other Grants
Other income
Total for Community Services (Children)
Community Services (Adults)
LBB Contract
LBB Grant Covid 19
MOPAC Hate Crime Grant
Other Grants
Other income
Total for Community Services (Adults)
Employment Opportunities
LBB Contract
Total for Employment Opportunities
Total income from charitable activities		 Unrestricted Restricted 2021
Total		 2020
Total
£ £ £ £
- 371,949 371,949 343,569
- 40,830 40,830 -
- 4,277 4,277 -
415,662 - 415,662 414,471
415,662 417,056 832,718 758,040
- 84,125 84,125 115,072
- 14,595 14,595 -
- 3,432 3,432 -
69,877 - 69,877 58,245
69,877 102,152 172,029 173,317
- - - 1,645
- 84,134 84,134 92,125
- 9,844 9,844 -
- 6,063 6,063 -
622 - 622 273
622 100,041 100,663 94,043
- 161,265 161,265 112,196
- 22,198 22,198 -
- 30,000 30,000 35,000
- 20,275 20,275 -
41,416 - 41,416 77,049
41,416 233,738 275,154 224,245
- 32,000 32,000 69,500
- 32,000 32,000 69,500
527,577 884,987 1,412,564 1,319,145

36

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2021

5 Income from investments

Income from investments
Bank interest
Investment income		 Unrestricted Restricted 2021
Total		 2020
Total
£ £ £ £
212 .- 212 452
6,692 .- 6,692 7,889
6,904 .- 6,904 8,341

37

BARNET MENCAP - Notes to the Financial Statements - For the year ended 31 March 2021

6 Analysis of expenditure

Analysis of expenditure
Basis of
allocation
Staffing
Direct
Premises
Direct
Supplies & Services
Direct
Activities
Direct
Sundries
Direct
Support costs
Management/
Strategy
Time
Finance
Time
Human Resources
Staff Nos
General
Administration
Time/
Staff
Premises
Space
Postage/Print/
Stationery
Usage
IT
Staff Nos
Total expenditure 2021
Total expenditure 2020		 Cost of
raising
funds
£		 Equality
Housing
£		 Short Term
care
£		 Charitable activities
Community
Services
(Children)
Community
Services
(Adults)
£
£		 Empl'ment
Opps
£		 Expect The
Best
£		 Support &
Governance
costs
£		 2021 Total
£		 2020 Total
£
11,290 454,639 158,793 62,598 140,090 0.- 189 0.- 827,599 900,091
- 98,895 12,279 3,720 319 0.- - 0.- 115,213 116,358
467 12,315 5,620 800 4,753 32,000 801 0.- 56,756 88,990
- - 3,284 - 16,128 0.- - 0.- 19,412 53,613
69- 481 491 1,147 2,406 0.- - 0.- 4,594 955
.
859 17,187 12,890 8,594 17,187 0.- 573 57,290 57,290 69,110
69 7,749 6,610 2,182 5,974 0.- 318 22,902 22,902 22,223
275 7,663 3,792 2,830 5,308 0.- 256 20,124 20,124 18,301
598 13,003 3,892 6,018 14,303 0.- 48 37,862 37,862 36,442
195 28,756 10,730 7,804 18,250 0.- - 65,735 65,735 73,156
91 4,616 986 2,749 7,474 0.- 199 16,116 16,116 18,642
93 14,368 5,123 3,724 10,415 0.- 363 34,086 34,086 32,398
14,006 659,673 224,490 102,166 242,607 32,000 2,747 254,115 1,277,689 1,430,279
14,006 659,673 224,490 102,166 242,607 32,000 2,747 - 1,277,689
3,474 664,289 301,726 116,984 265,758 69,500 8,548 - 1,430,279

38

Of the total expenditure, £428,461 was unrestricted (2020: £670,246) and £849,228 was restricted (2020: £760,033).

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2021

7 Net income / (expenditure) for the year

This is stated after charging / (crediting): 2021 2020
£ £
Operating lease rentals:
Property 65,000 65,000
Other equipment 0.- .-0
Depreciation 8,506 10,498
Auditor's remuneration - Audit Fees 3,750 3,750

8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:
Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes
Redundancy and Termination costs		 2021
£
872,710		 2020
£
902,311
64,940 74,019
17,220 19,072
10,222 -
965,092 995,402

No employees received employee benefits (excluding employer pension) totalling £60,000 or above during the year.

The total employee benefits including pension contributions and employer national insurance contributions of the key management personnel were £180,500 (2020: £216,472).

The charity trustees were not paid nor received any other benefits from employment with the charity in the year (2020: £nil). No trustees were reimbursed expenses during the year (2020: two trustees, £192). No charity trustee received payment for professional or other services supplied to the charity (2020: £nil).

Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

Charitable activities:-
Equality Housing
Short Breaks
Community Services (Adults & Children)
Expect The Best
Support		 2021
No.
21
19		 2020
No.
23
10
22 24
1 14
5 5
68 76

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

9 Taxation

39

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2021

10
Tangible fixed assets
Office
Equipment
Other Furn &
Equipment
£
£
Cost
At the start of the year
50,551
24,045
Additions in year
-
2,074
Disposals in
year
-
-
At the end of the year
50,551
26,119
Depreciation
At the start of the year
32,685
23,999
Charge for the year
8,091
415
Eliminated on disposal
-
-
At the end of the year
40,776
24,414
Net book value
At the end of the year
9,775
1,705
At the start of the year
17,866
46
All of the above assets are used for charitable purposes.		 Office
Equipment
£		 Other Furn &
Equipment
£		 2021
Total
£		 2020
Total
£
50,551 24,045 74,596 81,626
- 2,074 2,074 8,452
- - - (15,482)
50,551 26,119 76,670 74,596
32,685 23,999 56,684 61,668
8,091 415 8,506 10,498
- - - (15,482)
40,776 24,414 65,190 56,684
9,775 1,705 11,480 17,912
17,866 46 17,912 19,958
11
Investments
Investments at fair value:
Investment funds
Movements
Market value at the start of the year
Additions at cost
Disposals at carrying value
Net gain / (loss) on revaluation
Market value at the end of the year
The following holdings constituted 5% or more of the total portfolio:
6,556.308 units in Charifund
28,310.388 units in Charibond
30,640.000 units in Charities Properties Fund
2021 2020
£ £
169,547 151,937
169,547 151,937
151,937 175,511
- -
- -
17,610 (23,574)
169,547 151,937
56.94%
20.62%
22.44%		 51.59%
22.95%
25.46%
11 Investments
2021 2020
Investments at fair value: £ £
Investment funds 169,547 151,937
169,547 151,937
Movements
Market value at the start of the year 151,937 175,511
Additions at cost - -
Disposals at carrying value - -
Net gain / (loss) on revaluation 17,610 (23,574)
Market value at the end of the year 169,547 151,937
The following holdings constituted 5% or more of the total portfolio:
6,556.308 units in Charifund 56.94% 51.59%
28,310.388 units in Charibond 20.62% 22.95%
30,640.000 units in Charities Properties Fund 22.44% 25.46%

40

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2021

12
Debtors
Trade and other debtors
Prepayments
13
Creditors: amounts falling due within one year
Trade and other creditors
Taxation and social security
Accruals
Deferred income
Deferred income
Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year		 2021
£		 2020
£
128,381 112,130
23,787 30,999
152,168 143,129
2021 2020
£ £
60,047 34,439
19,404 35,999
30,978 53,337
- 12,745
110,429 136,520
2021 2020
£ £
12,745 25,772
(12,745) (25,772)
- 12,745
- 12,745

14 Analysis of net assets between funds (as at 31 March 2021)

Tangible fixed assets
Investments
Net current assets
Net assets at the end of the year		 General
unrestricted		 Designated Restricted Total
funds
£ £ £ £
11,480 0.- 00.- 11,480
169,547 00.- 00.- 169,547
84,984 168,802 72,548 326,334
266,011 168,802 72,548 507,361

Analysis of net assets between funds (previous year for comparison)

Tangible fixed assets
Investments
Net current assets
Net assets at the end of the year		 General
unrestricted		 Designated Restricted Total
funds
£ £ £ £
17,912 0.- 00.- 17,912
151,937 00.- 00.- 151,937
(8,364) 105,639 48,584 145,860
161,485 105,639 48,584 315,708

41

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2021

15
Movements in funds
Restricted funds:
Brokerage Reserve
LBB Employment/Training
LBB COPS/Ronak
LDDF Carers Sub-Group
People as Citizens
Health For All
Healthwatch
Hate Crime
Royal Mencap Society E-PatS
LBB Covid-19
City of London Bridge Trust
Royal Mencap Let’s Get Digital
Other Restricted Funds
Total restricted funds
Unrestricted funds:
Designated funds:
Office Rent/Dilapidations Reserve
Inclusion Fund
Community Service Fund
(Welfare)
Sherrick House
Maintenance &
Refurbishment
Contingency
Fund
Equality Housing - Shared Houses
Maintenance &
Refurbishment
Voids
Time Out Reserve
Open Door Surestart Reserve
Expect the Best (post DoH)
NNLS - Autism Project
Covid-19 Contingency
Total designated funds
General funds
Total unrestricted funds
Total funds		 At the 1 April
2020
£		 Income
£		 Expenditure
£		 Transfers
£		 At 31
March 2021
£
1,812 - - (1,812) -
5,090 - - (5,090) -
310 - - - 310
1,796 - - - 1,796
497 - - (497) -
1,608 - - (1,608) -
2,788 - - (2,788) -
14,613 32,000 28,008 - 18,605
12,397 - - - 12,397
- 114,425 84,674 - 29,751
- 8,000 5,984 - 2,016
- 2,700 - - 2,700
7,673 727,862 730,562 4,973
48,584 884,987 849,228 (11,795) 72,548
70,000
2,533
522
1,399
5,000
2,403
7,035
643		 0.-
0.-
0.-
0.-
0.-
0.-
0.-
0.-		 0.-
0.-
0.-
0.-
0.-
.-
0.-
.-		 10,000
(2,533)
.-
.-
10,000
.-
.-
.-		 80,000
-
522
1,399
15,000
2,403
7,035
643
3,000 0.- .- (3,000)- -
1,304 - 1,304 .- -
11,800 - 11,800
- - 50,000 50,000
105,639 - 1,304 64,467 168,802
161,485 584,355 427,157 (52,672) 266,011
267,124 584,355 428,461 11,795 434,813
315,708 1,469,342 1,277,689 - 507,361

42

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2021

15
Movements in funds 2020
Previous year for comparison
Restricted funds:
Brokerage Reserve
LBB Employment/Training
LBB COPS/Ronak
LDDF Carers Sub-Group
People as Citizens
Health For All
Healthwatch
Hate Crime
Barnet Parent Carer Forum
Royal Mencap Society E-PAtS
Big Lottery Fund
Sherrick Sensory Room - Co-op
Royal Mencap Society Sports Day
Restricted Donations
Other Restricted Funds
Total restricted funds
Unrestricted funds:
Designated funds:
Office Rent/Dilapidations Reserve
Inclusion Fund
Community Service Fund
(Welfare)
Sherrick House
Maintenance &
Refurbishment
Voids
Equality Housing - Shared Houses
Maintenance &
Refurbishment
Voids
Time Out Reserve
Open Start Surestart Reserve
Expect the Best (post DoH)
NNLS - Autism Project
Total designated funds
General funds
Total unrestricted funds
Total funds		 At 1 April
2019
£		 Income
£		 Expenditure
£		 Transfers
£		 At 31
March 2020
£
1,812 .- - .- 1,812
5,090 00.- - .- 5,090
310 00.- - .- 310
1,796 00.- - .- 1,796
497 00.- - .- 497
1,608 00.- - .- 1,608
2,788 0.- - .- 2,788
7,301 35,000 27,688 .- 14,613
1,854 1,645 3,499
13,424 - 1,027 .- 12,397
3,045 - 3,045 - -
1,636 - 1,636 - -
- 349 349 - -
- 1,000 1,000
.- 729,462 721,789 .- 7,673
41,161 767,456 760,033 0- 48,584
70,000
2,533
522
1,399
5,000
2,403
7,035
1,300		 0.-
0.-
0.-
0.-
0.-
0.-
0.-
0.-		 0.-
0.-
0.-
0.-
0.-
.-
0.-
657		 .-
.-
.-
.-
.-
.-
.-
.-		 70,000
2,533
522
1,399
5,000
2,403
7,035
643
3,000 0.- .- .- 3,000
9,852 - 8,548 .- 1,304
- - 200 12,000 11,800
103,044 - 9,405 12,000 105,639
252,605 581,721 660,841 (12,000) 161,485
355,649 581,721 670,246 0- 267,124
396,810 1,349,177 1,430,279 0 315,708

43

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2021

Purposes of restricted funds

The Brokerage Reserve Fund is for the provision of brokerage services for families.

The Employment/Training Fund is for promoting employment opportunities for people with learning disabilities.

The COPS Ronak Project Reserve Fund is for the purpose of continuing Project activities.

The People as Citizens Fund is to enable people with learning disabilities to lead active lives.

The LDDF Carers Sub Group Reserve Fund is for funding the Valuing Carers Day.

The Health For All Reserve Fund is for completion of the project.

The Healthwatch Reserve Fund is for enabling people with learning disabilities to monitor health services.

The Hate Crime Reserve Fund is for increasing awareness of hate crime.

The Royal Mencap Society E-PAtS Fund is to support parents of children with special needs. The Tesco COPs Fund is for activities for people with learning disabilities.

The LBB Covid-19 Fund is for certain costs arising from the pandemic.

The City Bridge Trust Fund is for food and essential items for families as a result of the pandemic, and independent living skills for clients.

Royal Mencap Society Let’s Get Digital is for new technology.

Purposes of designated funds

The Office Rent/Dilapidation Reserve Fund is for potential commitments arising under the Office Lease.

The Inclusion Fund is to enable people with learning disabilities to take a greater part in the work of Barnet Mencap.

The Community Service Fund (Welfare) is for special items to support individuals or families lacking other sources.

The Sherrick House Reserve Funds are for works to the House and unexpected costs.

The Equality Housing-Shared Housing Reserve Funds are for improvements to the Houses and excessive voids

The Time Out Reserve Fund is for the purpose of continuing activities.

The Open Door Sure Start Reserve Fund is for the purpose of giving children the best possible start in life.

The Expect the Best (post DOH) is for continuing development of the service.

NNLS Autism Project is funding from the New North London Synagogue for those with autism. Covid-19 Contingency Fund is for unforeseen costs that may arise in relation to the pandemic.

44

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2021

16 Reconciliation of net income / (expenditure) to net cash flow from operating activities

2021 2020
£ £
Net income / (expenditure) for the reporting
period		 191,653 (81,102)
(as per the statement of financial activities)
Depreciation 8,506 10,498
Interest, rent and dividends from investments (6,904) (8,341)
Gains/ (losses) on investments (17,610) 23,574
(Increase)/ decrease in debtors (9,039) 21,428
Increase/ (decrease) in creditors (26,091) (17,479)
Net cash provided by / (used in) operating
activities		 140,515 (51,422)
Analysis of cash and cash equivalents

17 Analysis of cash and cash equivalents

Analysis of cash and cash equivalents
At 1 April Cash Other At 31 Mar
2020 flows changes 2021
£ £ £ £
Cash at bank and in hand 139,250 145,345 0.- 284,595
Deposits (less than three months) 0.- 0.- 0.- .-0
Total cash and cash equivalents 139,250 145,345 - 284,595
Operating lease commitments
Total future minimum lease payments under non-cancellable operating leases are as
follows:

18 Operating lease commitments

Property
2021 2020
£ £
Less than 1
year		 65,000 65,000
1 - 5 years 260,000 32,500
325,000 97,500

19 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. Each member is liable to contribute a sum not exceeding £1 in the event of the charity being wound up.

45

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2021

20 Related party transactions

During the year there were related parties transactions as follows:

Name of Key Management Personnel: Samantha Bishop

Steve Clare (Stepfather of Samantha Bishop) provided building work to the charity in the amount of £486 (2020: £2,443).

(Gary Bishop (Husband of Samantha Bishop) provided gardening work to the charity in the amount of £150 in 2020)

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

46