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2023-03-31-accounts

Report and Financial Statements

For the year ended 31[st] March 2023

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 2023

CONTENTS
Legal and Administrative Details for the Year Ended 31��March 2023 3
Trustees’ Annual Report for the Year Ended 31��March 2023
�
Ac�ng Chair’s Report		 4
�
Objectives and Activities		 5-6
�
Achievements and Performance		 7-15
�
Financial Review		 16
�
Principal Risks and Uncertainties		 17
�
Plans for the Future		 18
�
Structure, Governance and Management		 19-21
Independent Auditors’ Report 22-24
Statement of Financial Activities 25
(incorporating an income and expenditure account)
Balance Sheet 26
Statement of Cash Flows 27
Notes to the Financial Statements 29-40

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

Legal and Administrative Details for the Year Ended 31��March 2023

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 activi�es of the Borough of Barnet Barnet Mencap took over the activi�es 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 Sheila Oliver Chair
Kate Tokley Vice Chair
Mike Wifen Honorary Treasurer
Kinjal Amin (Resigned 23rd November 2022)
Chris�na Sarb (Resigned 23rd November 2022)
Prithma Athwal-Shah
Meg Kirk
Faib Riley
Papiya Cha�erjee (Appointed 23��November 2022)
Emmet Giltrap (Appointed 23��November 2022)
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

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

Ac�ng Chair’s Report

I have been very pleased to have served on the board for 2022-23, and to be part of a team of trustees, staff, and volunteers who are dedicated to improving the lives of people with a learning disability, autistic people, and their families in Barnet. As can be seen from this annual report, Barnet Mencap continues to provide successful services which are very much valued by our service users and other stakeholders.

The organisation continued to see high numbers of referrals, particularly in the Children’s Service and Autism Service, as well as an increase in complexity of cases, clearly demonstrating the need for Barnet Mencap’s work.

We have made strong progress against the Business Plan for 2022- 2025, and started work on some long term aims. Planning for the future, alongside our service users and their families, is something that has been important to us for a long time. This year we received funding for and recruited to a carer’s post which will enable us to do this work.

The focus on Equality, Diversity and Inclusion (EDI) within the Business Plan has given momentum to this work. Staff attended anti-racism training, and undertook short task and finish groups focused on disability. I have been delighted to see high levels of engagement with people with a learning disability and autistic people, including a contribution to the council’s engagement strategy.

During the year we have also been looking at the longer term sustainability of the organisation, with a focus on succession planning and the introduction of the Deputy CEO role.

Despite a difficult financial context the board were pleased to be able to recognise the hard work of staff with a review of pay scales and the pay uplift. We are optimistic that this will also help to address one of our biggest challenges of recruitment and retention of staff. All trustees recognise the pressure on staff caused by the cost-of-living crisis and are committed to improving staff pay and benefits where this is affordable.

Of course, the rising cost of living is also a concern of people with a learning disability and their families, so we were glad to be able to offer Warm Spaces for people using our services, funded by a grant from the Young Barnet Foundation.

As acting Chair, I am proud of the services Barnet Mencap has provided over the past year and look forward to our Board continuing to work with our CEO and staff team to enable people with a learning disability and autistic people to live their best lives.

Kate Tokley, Acting Chair of Trustees

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

OBJECTIVES AND ACTIVITIES

The trustees, who are also directors under company law, present their report and financial statements for the year ended 31 March 2023

The trustees confirm that the financial statements comply with current statutory requirements, the Memorandum and Ar�cles of Associa�on and the Statement of Recommended Prac�ce- Accoun�ng and Repor�ng by Chari�es: SORP, applicable to chari�es preparing their accounts in accordance with FRS 102.

  1. The purpose of Barnet Mencap is to promote its charitable objec�ves so that it can respond to the needs of people with a learning disability and/or addi�onal disabili�es, 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 disabili�es and/or au�s�c people. These services include paren�ng programmes, advice and informa�on for parent carers, short breaks for children and adults and a leisure and learning project. It provides advice, informa�on, support, housing and outreach for adults. Barnet Mencap also supports people into paid jobs and training, and to increase public awareness and understanding of the problems and abili�es of people with a learning disability and their families. Barnet Mencap has a project to increase the repor�ng of hate crimes. There is a pre-assessment screening programme and support for au�s�c people.

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

  4. Children and adults with a learning disability con�nue to face significant barriers to their full and equal par�cipa�on in society. Poverty, discrimina�on, social isola�on and health inequali�es are common and enduring features of their lives. Barnet Mencap’s services are provided to increase opportuni�es for people to build on their strengths, and support them to develop skills to be ac�ve ci�zens in their community. Through advice and informa�on, 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 organisa�on sets out its strategy in its Business Plan. It sees the rights of children and adults with a learning disability, and their carers, as the star�ng point for recognising the need for services and support. The strategy is to ensure that there is good early years support, both prac�cal and emo�onal, to help children under five thrive, be healthy and be ready for school. Adults and older children with a learning disability need advice and informa�on to make choices about what is important to them, to feel safe and to have good physical and mental health and quality of life.

  6. Barnet Mencap works in partnership with statutory and other VCS (voluntary organisa�ons) to bring about strategic change.

Each Barnet Mencap project has a Development Plan which sets out aims that contribute to the long term objec�ves and helps the organisa�on monitor progress, recognise its achievements, and respond where there are delays or obstacles to its strategy.

Development Plans see success in terms of increasing the number of beneficiaries, their sa�sfac�on, the quality of the services and support provided, and their effec�veness in promo�ng wellbeing and independence. These are monitored by the Board

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

OBJECTIVES AND ACTIVITIES (con�nued)

  1. Barnet Mencap ensures that it has sufficient staff and volunteers to provide support effec�vely, and that staff and volunteers have the training, supervision and support to maintain and develop quality services.

Volunteers worked in the office and community services for adults and children in 2022-23. Measurement issues, including a�ribu�ng an economic value to the contribu�on of general volunteers, prevent the inclusion of their contribu�on in the statement of financial ac�vi�es.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

ACHIEVEMENTS AND PERFORMANCE

In the year 2022-23 Barnet Mencap provided its core services:

(a) support for disabled children and parent carers;

(b) leisure and learning projects;

(d) short breaks for children and adults with a learning disability.

The effects of the Covid-19 pandemic con�nued to have an impact on the delivery of services.

Services have had to adapt so that they could maintain support for children and adults with a learning disability and/or au�s�c people. Addi�onal pressures have resulted for both the charity and its clients due to the increased cost of living. But most of the services re-established face-to-face support following the second lockdown. Please see table overleaf.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

ACHIEVEMENTS AND PERFORMANCE (con�nued)

Inputs Ac�vi�es Outputs Outcomes Impacts
£45,000 Informa�on,
Advice and
Guidance for
Parent Carers		 Staf provide informa�on, advice and guidance for the
parent carers of disabled children; as well as workshops.
The service is commissioned by Barnet council.
In 2022-23 there was another signifcant increase in the
number of families supported by Barnet Mencap. The
children's team worked with 405 family carers, 81 more
than the previous year. Referrals come from a wide range of
sources and staf assist parent carers to apply for benefts,
Blue Badges and with issues in school and at home.
The contract was re-tendered. Barnet Mencap was
successful and will con�nue to provide the service for two
years, with an op�on for another two years from April 21st,
2023. There will be higher expecta�ons with a target to
support 420 families per annum.
Open Door supports the families of disabled children under
fve. This includes ac�vi�es for children and support for
parent carers to navigate the health care, educa�on system,
and welfare benefts.		 Parent carers will have
the advice and
informa�on they need to
support their child and
maintain family life.
They will feel confdent
that their child is able to
thrive in educa�on,
socially and are healthy,
and know how to access
the support they need.		 Parents have improved
economic circumstances, are
supported with appeals and
disputes and are signposted to
other services.
£35,000 Paren�ng Support Over the year, staf ran paren�ng programmes online but
also reintroduced face to face courses. 89 parents were
supported by the paren�ng project. This is 37 fewer than
2021-22. The staf run two programmes, Family Links and E-
Pats (Early Posi�ve Approaches to Support). Staf supported
parent carers over the phone who were struggling to
manage at home.
Staf are also involved in forums to develop the Local Ofer,
and the Early Help Hubs, and the Special Educa�onal Needs
Partnership Board and the Leading Edge groups. The council
has extended the contract for paren�ng support un�l
August 2023, while it reviews paren�ng programs across
Barnet. It will then publish its plans for future support and
services.		 Parent carers learn skills
that help them in their
role and increase their
Knowledge. They are able to
refect on approaches to
paren�ng		 Parent carers feel more
confdent in their role and
their ability to access support
when they need it. They also
develop connec�ons with
other parent carers, and o�en
sustain these a�er the course
has ended.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

ACHIEVEMENTS AND PERFORMANCE (con�nued)

Inputs Ac�vi�es Outputs Outcomes Impacts
£50,000 Short Breaks for
Children and
Young People		 Take a Break (TAB) provides short breaks for disabled
children and their families. The breaks take place in the
community or the family home.
The TAB team provided a service for 38 disabled children,
the same number as in 2021-22. It has been a difcult year.
Families have slowly grown in confdence to use the service
as lock-downs have ended, but it has not been easy to recruit
and retain staf for the �mes they are most needed.
Barnet Mencap is commi�ed to providing short breaks and
has invested its own resources to develop a sustainable
model. However this will need to be kept under review so
that the service has a fnancially viable future.Barnet Mencap
s�ll fnds it hard to recruit and retain the staf it needs to
ensure they are available at �mes families want them.
The needs of children have increased, and Take a Break (TAB)
strives to train and support the skilled workforce necessary
for an efec�ve service.
TAB reviewed the service, got feedback from parents through
a ques�onnaire and met commissioners. TAB is providing
fewer one-to-one breaks and more for small groups which
helps young people to make and keep friendships is more
fnancially viable.		 Children develop new
interests; parents get a
short break from their
caring responsibili�es.		 Children have opportuni�es
to develop skills, make friends
and have fun. Parent carers
are able to have �me for
themselves in a way that best
suits them

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

ACHIEVEMENTS AND PERFORMANCE (con�nued)

Inputs Ac�vi�es Outputs Outcomes Impacts
£117,000 Leisure and
Learning Projects		 The Community Opportuni�es Project (COPs), which
comprises Springboard and Fit2gether, facilitate leisure and
learning projects and develops peer support as part of the
Bright Futures contract.
COPs provided support for 102 people during the year,
compared to 128 the previous year. Ac�vi�es included cook
and eat, cultural evenings, meals, day trips, choir, dance,
and drama. There were 6 peer support groups a�ended by
34 people.
COPS has entered into a partnership with the University of
Her�ordshire. The new project will develop crea�ve ways to
engage people with a learning disability to get their views.
The COPS team has used small grants to put on ac�vi�es
during Black History Month, a cultural awareness course and
ac�vites to mark royal events. Staf take part in the Disability
Sports fFrum and begun to work with Swing, an outdoor
gym. Warm Spaces is a project that has helped people with a
learning disability and their families to deal with high fuel
bills and the cost-of-living crisis.		 People have had fun and
learnt skills. They report
the benefts of mee�ng
new people, feeling
f�er and less isolated.		 People have developed skills
and rela�onships which have
helped them to remain as
independent as possible.
People will have improved
physical and mental health.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

ACHIEVEMENTS AND PERFORMANCE (con�nued)

Inputs Ac�vi�es Outputs Outcomes Impacts
Raising awareness of the needs of people with a learning
disability and celebra�ng their contribu�on to communi�es
is an important part of Barnet Mencap's mission. The
programme of work con�nued and included sessions for
Solace Womans Aid, Jewish Care, and Stonegrave
Community Centre. There is a new coordinator for the
project and 229 people took part in 2022-23.
The Have Your Say group is again mee�ng in person.		 Mainstream services have a
be�er understanding of
people with a learning
disability and au�s�c people,
what
is important to them and the
support they need. People
with a learning disability
directly deliver this message.
£331,000 Housing and
Support		 Equality Housing’s Community Link Workers provide
support for tenants in their own homes, in the shared
houses, and as part of an outreach service. There has been a
slight increase in the number of clients supported, 74 this
year, compared to 73 last year. Staf also provide a housing
management service for the three houses, and collect rents.
Barnet Mencap has a new 5-year contract to provide
accommoda�on and support. The team has worked hard to
a�ract new tenants. There has been a difcult period of staf
turnover and managing long-term sickness and a lot has
been done to improve recruitment and reten�on. The
service is registered with the Care Quality Commission, but
the registra�on is currently dormant as the team is not
providing Personal Care. Lucy Cliford was confrmed as the
Registered Manager for the service. Healthwatch undertook
an Enter and View visit, and provided a posi�ve report on
the services provided by the Equality Housing team. The
council awarded a small fnancial upli�.		 Tenants live as
independently as
possible in the
community; they do this
by learning and
maintaining skills, and
taking opportuni�es to
develop friendships and
rela�onships through
work and volunteering.		 People beneft from having a
secure home. They have the
informa�on and advice to
make choices; to live valued
lives in the community; to
remain safe, healthy and
ac�ve; and to contribute to
their communi�es.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

ACHIEVEMENTS AND PERFORMANCE (con�nued)

Inputs Ac�vi�es Outputs Outcomes Impacts
£96,000 Au�sm
Service		 The Au�sm Service can see people in-person or online. There has been
another huge number of people supported by the team, 285, compared
with 317 the previous year.
This sustained increase in numbers has put pressure on the team and
there is a longer wait for au�sm screening. The South London and
Maudsley (SLAM) is not available for diagnosis anymore and staf are
developing new referral routes to Camden and Islington Mental Health
Trust. The team works hard to facilitate mental health services and
people's needs are increasingly complex. The risks for au�s�c people are
included in the Suicide Preven�on Strategy.
Barnet Mencap has con�nued to work with the council’s au�sm lead to
improve how the Criminal Jus�ce System works for au�s�c people.		 The Au�sm Service conducted interviews
with au�s�c people as part of Barnet
Council's Cngagement Strategy. They found
that people were very mistrus�ul of the
council, and work con�nues to address this.
Barnet Mencap is represented on the Au�sm
Steering Group and the Leading-Edge Group
(LEG). Recognising the needs of au�s�c
people in the youth and Criminal Jus�ce
System (CJS) is a key strategic objec�ve
na�onally and in Barnet. Barnet Mencap's
staf collaborate with the police and others to
raise awareness of these needs and for
au�s�c people to have be�er outcomes and
experiences when it contacts with the CJS.
£30,000 Hate Crime The Hate Crime Repor�ng Project has been funded for another three
years. The Coordinator con�nues to run training and workshops across
the borough and has worked for with Barnet's new Vic�m’s Hub
Coordinator, so that disabled people afected by crime get the right
support. The Safe Places scheme has been developed, with more sites,
new display s�ckers, and informa�on for par�cipants. Hate Crime Week
was a chance to hold street stalls and events and to engage with
members of the public. There was a popular online conference looking at
how women can be dispropor�onately afected by hate crime, and
helping to make links between comba�ng hate crime and the violence
against women and girls (VAWG) Strategy. The flms about hate crime,
produced by Middlesex University, won a prize at the Na�onal Learning
on Screen Awards. Barnet Mencap staf spoke about restora�ve jus�ce
and how it can beneft people with a learning disability at the Why Me?
Confrence.		 More local residents understand how to
report Hate Crimes and are confdent to do
so.		 Recognising and
responding to
hate crime
helps Barnet to
have a safe and
more coherent
community

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

ACHIEVEMENTS AND PERFORMANCE (con�nued)

Inputs Ac�vi�es Outputs Outcomes Impacts
£134,000 Working For
You		 Working For You saw 223 referrals, a slight decrease a�er a
signifcant rise in 2022. The team con�nues to advise people with a
learning disability and au�s�c people on their right to benefts, to
apply for a Freedom Pass or Blue Badge, and to signpost people to
other appropriate services. The team has developed great
resources to help people with the cost-of-living crisis, fuel bills, and
other pressures they face in their daily lives		 People are given informa�on
about the services and
support available.		 More people with a learning
disability and au�s�c people
can make decisions about
their lives and obtain the
support they need.
£55,000 Project 300 The Project 300 Team con�nues to make regular phone calls and
visits to 137 people. Staf have built strong rela�onships with
families and are able to quickly make referrals to the Barnet
Learning Disability Service where it is needed. In the past year
families have a�ended cofee mornings at our Sta�on Road
premises , to listen to speakers and to share experiences.		 People feel supported and
appreciate a point of contact,
who can link them to other
services.		 People beneft from
sensi�ve, pro-ac�ve support
that prevents their needs
increasing.
£32,000 Employment
Service		 The Employment Service secured 16 jobs for people with a learning
disability or au�s�c people. This is a strong performance a�er two
difcult years. The new Caseworker has done a lot to promote
Bright Futures, engage with employers and partners, and to support
73 people through the weekly Job Club or to develop CVs.		 People have the support to
apply for jobs and training		 More disabled people are
economically ac�ve, and
inspire other people to work

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

ACHIEVEMENTS AND PERFORMANCE (con�nued)

Barnet Mencap's new Business Plan (2022- 25) sets out what the organisa�on wants to achieve and how its work will make a difference to the lives of people with a learning disability and au�s�c people. Much of the work is funded through larger grants and contracts. Small amounts of money can have an impact, though, and help Barnet Mencap to develop new projects. Barnet Mencap sets out its objec�ves for the year in the development plans.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

ACHIEVEMENTS AND PERFORMANCE (con�nued)

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

FINANCIAL REVIEW

Barnet Mencap had another good year financially in 2022/23, finishing with a net in-year surplus of £23,921, and our unrestricted reserves increased by £40,985 to £645,771. Of these unrestricted reserves the Board has designated £169,485 for specific purposes leaving our usable reserves at a healthy £476,286, around £94,000 more than twelve months ago.

Our total income in 2022/23 was ££1,368,274, some £131,666 less than in 2021/22, while total expenditure was £1,329,803, similar to our 2021/22 expenditure of £1,329,803. Our major source of funding remains the London Borough of Barnet, mainly through contracts which accounted for 49% of our income (45% in 2021/22). The Charity maintains a close watch on opportuni�es to bid for further contracts and grants and has had some excellent results during the year. Other than contracts and grants we have been seeking to increase our resources through fundraising, dona�ons and/or sponsorship for specific projects.

Most of our expenditure relates to staffing costs. At £963,253 these were 72.4% of the total, a slight drop from 2021/22 in percentage terms from 73.2%. The market value of our investments fell by £17,064, reflec�ng the vola�lity of both the stock and property markets.

Although Barnet Mencap is in a rela�vely strong financial posi�on we are concerned at the present economic situa�on, which impacts our service users and staff directly as well as the organisa�on itself. Whilst it is encouraging to see the rate of infla�on falling it should not be forgo�en that prices are s�ll rising. Pressures s�ll remain with the ongoing conflict in the Ukraine and energy prices in par�cular. There is also growing concern with the funding of local government with several authori�es experiencing difficul�es in remaining within budget and decreasing reserves largely due to expenditure on social care and children’s services.

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 £476,286 at 31[st] March 2023 which falls above the policy requirement. The Board will be considering further use of these reserves while bearing in mind the uncertain�es referred to in the previous paragraph above.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

PRINCIPAL RISKS AND UNCERTAINTIES

Barnet Mencap has a Risk Register that helps to iden�fy and manage principal risks and uncertain�es that affect the charity in the past year these have included :

1. Recruitment and Reten�on

For a second consecu�ve year Barnet Mencap has been affected by departures in key posts and difficul�es in general to recruit the staff needed to run services effec�vely. This is especially true for Equality Houseing, where the team has had to cover vacancies and sickness absences, and Take a Break, which makes it harder to provide breaks at the �me families want them. Barnet Mencap undertook a pay review. It increased pay, revised the salary scales, and was able to pay increments again for staff who are eligible. It recognises the pressure on staff caused by the cost-of-living crisis and will con�nue to improve staff remunera�on where this is affordable.

2. Workloads

Staff and volunteers face pressure too from increased workloads. There is a high volume of demand for support, with more referrals, and more complex needs. It is difficult to get addi�onal funding to meet these needs. The Au�sm Service and Childrens Team, in par�cular have had to manage a lot of referrals

  1. Property

Sta�on Road is a great new asset for Barnet Mencap. Staff have put on a wide range of ac�vi�es for people with a learning disabili�y and their families. But there are s�ll a number of prac�cal issues to be resolved with the council. The u�lity accounts s�ll have to be transferred. There have been problems with the boiler and hea�ng system. Sharing the site with Age UK Barnet has a lot of poten�al benefits. There have been strains as staff establish their working rela�onships and communica�on systems.

4. Equality Housing

There are good levels of sa�sfac�on from people who use the Equality Housing service. It is s�ll difficult to a�ract prospec�ve tenants and fill voids in the shared houses. The Equality Team is s�ll working with the council to resolve the dispute over upli�s-increased funding for some of the tenants.

5. Paren�ng Support

The council intends to review all of its paren�ng support programmes. For this reason it has only so far agreed to fund Barnet Mencap's paren�ng courses un�l August 2023. It is likely that there will be a tender later in the year and a new contract for paren�ng support from April 2024. Barnet Mencap remains strongly commi�ed to this work and the need for it.

6. Safeguarding Incident

In January 2023 a serious safeguarding concern was reported. A member of staff was alleged to have stolen money from three tenants. This was inves�gated and the staff was dismissed and reported to the Disclosure and Barring system. This was also reported to the Charity Commission as a serious incident. The tenants were provided with support and an Ac�on Plan put in place to reduce the risks of anything similar happening in the future.

17

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

PLANS FOR THE FUTURE

Barnet Mencap con�nues to implement its Business Plan, and staff set out their goals for the year in new Development Plans.

The Bright Futures contract has been extended un�l August 2024. The service con�nues to expand and in 2023-24 Project 300 staff will undertake pre-review work with the families they support and expect to start the Progression Review work later in the year. Staff have iden�fied new areas of work, where there may be hidden need, for example, for parents with a learning disability.

The Au�sm Service will find be�er ways to report on the work they do, to reflect the range of support the team provides for au�s�c people. They will set out the type of service au�s�c people need and share this with the commissioners. The team has iden�fied a long-standing gap in services and will work with local partners to set up an effec�ve counselling service for the au�s�c people, and to improve their access to a mental health services.

Barnet Mencap will develop its Equali�es Ac�on Plan, building on the an�-racism commitments and work around disability. In 2023-24 the focus will be on gender, both for the workforce and in service delivery.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

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 Ar�cles of Associa�on and uses a Membership model.

  2. There are eight Trustees on the Board, who are also the Directors. The Board meets at least four �mes a year at Ordinary Trustee Mee�ngs. It sets the strategic direc�on for the organisa�on and has the overall responsibility for the running of Barnet Mencap, which is delegated on a day-to-day opera�onal basis to the Chief Execu�ve, Ray Booth.

  3. New directors follow a wri�en Induc�on Policy. They have a mentor - an experienced director - and there is a training plan for the whole Board. Child Protec�on and Safeguarding Adults at Risk are compulsory courses.

  4. In January 2023, 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 Kate Tokley.

  7. Treasurer role was appointed to Mike Wiffen.

  8. The Chief Execu�ve has a Board approved annual "Key Objec�ves" document and has Quarterly Reviews with the Chair of Trustees to examine progress towards the annual objec�ves as well as challenge and support for his leadership of the organisa�on.

  9. The agenda at each Ordinary Trustee Board mee�ng includes:

  10. A report from the Chief Execu�ve, 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 posi�on, reserves, investment news and considera�on of financial risks, The Treasurer also prepares 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-commi�ees (Human Resources and Finance) have the Board represented by a Quorum of two Directors as well as Senior Managers and the CEO in a�endance.

  14. Trustees meet with managers formally through Commi�ees 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 its work-plan.

  16. The Board makes decisions at each mee�ng based on reports from the Chief Execu�ve and recommenda�ons from the Finance Commi�ee and HR Commi�ee. The directors hear reports from a senior manager at the beginning of Ordinary Board mee�ngs.

19

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

STRUCTURE, GOVERNANCE, MANAGEMENT (con�nued)

  1. Governance is addressed con�nuously by working through the Charity Commission “Code Of Governance” and at an annual Trustee Away Day where the Chief Execu�ve is invited to par�cipate as Trustees review and develop the Business Plan.

  2. The Board sets pay and remunera�on following discussions and recommenda�ons to the full Board at Ordinary Mee�ngs by both sub-commi�ees, for all paid staff each year. Pay scales and progression were reviewed in 2022/23 and the new arrangements were in place for April 2023, along with a general pay increase.

  3. Barnet Mencap con�nues to have a strong commitment to partnership working and will con�nue to look at external partnerships throughout 2023/44.The organisa�on works with Royal

  4. Mencap Society on a number of projects and through the Me20 group, a na�onal group of Mencap members.

Barnet Mencap is an ac�ve member of Barnet Together, which was set up to coordinate the efforts of the voluntary sector in its efforts to support local residents. Barnet Together has con�nued to meet over the year and has 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 Learning Disability Strategic Partnership and a member organisa�on of Healthwatch Barnet, and con�nues to ac�vely pursue tenders and contracts as a partner, where this will benefit children and adults with a learning disability and/or au�s�c people 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 Accoun�ng Standards (United Kingdom Generally Accepted Accoun�ng Prac�ce).

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 applica�on 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 2023

STRUCTURE, GOVERNANCE, MANAGEMENT (con�nued)

The trustees are responsible for keeping proper accoun�ng 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 detec�on of fraud and other irregulari�es.

The trustees are responsible for the maintenance and integrity of the corporate and financial informa�on 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 jurisdic�ons.

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 2022 was eight (2022:eight). The trustees are members of the charity but this en�tles them only to vo�ng 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 con�nue in that capacity.

The trustees’ annual report has been approved by the trustees on 12��October 2023 and signed on their behalf by:

…........................................................................................................................................................ Kate Tokley, Ac�ng Chair of Trustees

21

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

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 2023 which comprise the Statement of Financial Ac�vi�es, the Balance Sheet, the Statement of cash flows and the related notes. The financial repor�ng framework that has been applied in their prepara�on is applicable law and United Kingdom Accoun�ng Standards, including Financial Repor�ng Standard 102: The Financial Repor�ng Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accoun�ng Prac�ce).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with Interna�onal Standards on Audi�ng (UK) (ISAs (UK)) and applicable law. Our responsibili�es under those standards are further described in the Auditorʼs responsibili�es for the audit of the financial statements sec�on 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 responsibili�es 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 rela�ng to going concern

In audi�ng the financial statements, we have concluded that the trustees’ use of the going concern basis of accoun�ng in the prepara�on of the financial statements is appropriate.

Based on the work we have performed, we have not iden�fied any material uncertain�es rela�ng to events or condi�ons that, individually or collec�vely, may cast significant doubt on the charity's ability to con�nue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibili�es and the responsibili�es of the directors with respect to going concern are described in the relevant sec�ons of this report.

Other informa�on

The trustees are responsible for the other informa�on. The other informa�on comprises the informa�on 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 informa�on and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connec�on with our audit of the financial statements, our responsibility is to read the other informa�on and, in doing so, consider whether the other informa�on is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we iden�fy 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 informa�on. If, based on the work we have performed, we conclude that there is a material misstatement of this other informa�on, we are required to report that fact.

22

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

Independent Auditor’s Report to the Members of Barnet Mencap

We have nothing to report in this regard.

Opinion on other ma�er prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Ma�ers on which we are required to report by excep�on

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not iden�fied material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following ma�ers where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibili�es of the trustees

As explained more fully in the Trustees’ Responsibili�es Statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the prepara�on of the financial statements and for being sa�sfied that they give a true and fair view and for such internal control as they determine is necessary to enable the prepara�on 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 con�nue as a going concern, disclosing, as applicable, ma�ers related to going concern and using the going concern basis of accoun�ng unless the trustees either intend to liquidate the Charity or to cease opera�ons, or have no realis�c alterna�ve but to do so.

Our responsibili�es for the audit of the financial statements

Our objec�ves 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.

Irregulari�es, including fraud, are instances of non-compliance with laws and regula�ons. We design procedures in line with our responsibili�es, outlined above, to detect material misstatements in respect of irregulari�es, including fraud. The extent to which our procedures are capable of detec�ng irregulari�es, including fraud are set out below.

23

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31��March 2023

Independent Auditor’s Report to the Members of Barnet Mencap

In iden�fying and assessing risks of material misstatement in respect of irregulari�es, including fraud and non-compliance with laws and regula�ons, our procedures included the following:

� We enquired of management, which included obtaining and reviewing suppor�ng documenta�on, concerning the charity's policies and procedures rela�ng to the internal controls established to mi�gate risks related to fraud or non-compliance with laws and regula�ons.

� In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accoun�ng es�mates are indica�ve of a poten�al bias and tested significant transac�ons that are unusual or those outside the normal course of business.

Because of the inherent limita�ons of an audit, there is a risk that we will not detect all irregulari�es, including those leading to a material misstatement in the financial statements or non-compliance with regula�on. The risk is also greater regarding irregulari�es occurring due to fraud rather than error, as fraud involves inten�onal concealment, forgery, collusion, omission or misrepresenta�on.

A further descrip�on of our responsibili�es for the audit of the financial statements is located on the Financial Repor�ng Councilʼs website at: [www.frc.org.uk/auditorsresponsibili�es]. This descrip�on forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity’s members those ma�ers we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permi�ed by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s 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

19 October 2023

24

Barnet Mencap Limited Statement of Financial Ac�vi�es (incorpora�ng an income and expenditure account) For the year ended 31 March 2023

Note
Income from:
Dona�ons, subscrip�ons and legacies
3
Charitable ac�vi�es:
4
Equality Housing
Community Services (Children)
Community Services (Adults)
Employment Opportuni�es
Investment Income
5
Total income
Expenditure on:
Raising funds
6
Charitable ac�vi�es:
6
Equality Housing
Community Services (Children)
Community Services (Adults)
Employment Opportuni�es
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 losses
Gains / (losses) on revalua�on of fxed assets
Actuarial gains / (losses) on defned beneft
pension schemes
Other gains / (losses)
Net movement in funds
Reconcilia�on of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
£
50,519
502,962
11,517
71,640
-
8,789
645,427		 Restricted
£
-
337,161
133,338
220,448
32,000
-
722,947		 Total
£
50,519
840,123
144,855
292,088
32,000
8,789
1,368,374		 Total
£
34,897
911,527
204,657
310,277
32,000
6,682
1,500,040
15,558
426,258
49,451
98,525
-
589,792
55,635
(14,650)
40,985
40,985
-
-
-
40,985
604,786		 -
354,406
135,192
218,413
32,000
740,011
-
(17,064 )
-
(17,064 )
-
(17,064 )
-
-
-
-
(17,064 )
108,785		 15,558
780,664
184,643
316,938
32,000
1,329,803
38,571
(14,650)
23,921
-
23,921
-
-
-
23,921
713,571		 17,822
734,501
196,058
325,064
32,000
1,305,445
194,595
11,615
206,210
-
206,210
-
-
-
206,210
507,361
645,771 91,721 737,492 713,571

All of the above results are derived from con�nuing ac�vi�es. There were no other recognised gains or losses other than those stated above. The a�ached notes form part of these financial statements.

25

Barnet Mencap Limited Statement of Financial Ac�vi�es (incorpora�ng an income and expenditure account) For the year ended 31 March 2023

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 / (liabilities)
Total assets less current
liabilities
Total net assets / (liabilities)
Funds
15
Restricted funds
Unrestricted funds:
Designated funds
General funds
Total unrestricted funds
Total funds		 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 / (liabilities)
Total assets less current
liabilities
Total net assets / (liabilities)
Funds
15
Restricted funds
Unrestricted funds:
Designated funds
General funds
Total unrestricted funds
Total funds		 2023
£		 2023
£
4,795
166,512		 2022
£		 2022
£
7,043
181,162
12
13
15		 109,323
559,139
668,462
102,277
169,485
476,286		 171,307
566,185
737,492
737,492
91,721
645,771
737,492		 81,937
532,400
614,337
88,971
222,343
382,443		 188,205
525,366
713,571
713,571
108,785
604,786
713,571
n prepared in accordance with the special provisions for small
mpanies Act 2006.

The financial statements have been prepared in accordance with the special provisions for small companies under Part15 of the Companies Act 2006.

Approved by the trustees on

………………………………

and signed on their behalf by:

Kate Tokley Acting Chair

Mike Wiffen, BA(Hon) CPFA Treasurer

Company Registration No. 04274621

The attached notes form part of the financial statements.

26

Barnet Mencap Limited Statement of Financial Ac�vi�es (incorpora�ng an income and expenditure account) For the year ended 31 March 2023

Note
2023
£
Net cash provided by / (used in)
operating activities
16
Cash fows from investing activities:
Interest/ rent/ dividends from
investments
8,789
Sale/ (purchase) of fxed assets
(2,730)
Sale/ (purchase) of investments
-
Cash provided by / (used in)
investing activities
Cash fows from fnancing activities:
Repayments of borrowing
-
Cash infows from new borrowing
-
Receipt of endowment
-
Cash provided by / (used in)
fnancing 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		 Note
2023
£
Net cash provided by / (used in)
operating activities
16
Cash fows from investing activities:
Interest/ rent/ dividends from
investments
8,789
Sale/ (purchase) of fxed assets
(2,730)
Sale/ (purchase) of investments
-
Cash provided by / (used in)
investing activities
Cash fows from fnancing activities:
Repayments of borrowing
-
Cash infows from new borrowing
-
Receipt of endowment
-
Cash provided by / (used in)
fnancing 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		 2023
£
20,680		 2022
£
6,682
-
-		 2022
£
241,123
-
-
-
 6,059
-
26,739
532,400
-
559,139		 -
-
-		 6,682
-
247,805
284,595
-
532,400

27

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2023

~~1 Accoun�ng policies~~

a) Basis of prepara�on

The fnancial statements have been prepared in accordance with Accoun�ng and Repor�ng by Chari�es:

Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102 - effec�ve 1 January 2015) - (Chari�es SORP FRS 102) and the Companies Act 2006.

The charitable company meets the defini�on of a public benefit en�ty under FRS 102. Assets and liabili�es are ini�ally recognised at historical cost or transac�on value unless otherwise stated in the relevant accoun�ng policy or note.

b) Going concern

c) Income

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has en�tlement to the funds, any performance condi�ons a�ached 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 un�l the criteria for income recogni�on are met.

For legacies, en�tlement 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 no�fica�on has been made by the executor(s) to the charity that a distribu�on will be made, or when a distribu�on 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 no�fied of the executor’s inten�on to make a distribu�on. Where legacies have been no�fied to the charity, or the charity is aware of the gran�ng of probate, and the criteria for income recogni�on have not been met, then the legacy is a treated as a con�ngent asset and disclosed if material.

d) Dona�ons of gi�s, services and facili�es

Donated professional services and donated facili�es are recognised as income when the charity has control over the item or received the service, any condi�ons associated with the dona�on 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 Chari�es SORP (FRS 102), volunteer �me is not recognised so refer to the trustees’ annual report for more informa�on about their contribu�on.

On receipt, donated gi�s, professional services and donated facili�es are recognised on the basis of the

value of the gi�to the charity which is the amount the charity would have been willing to pay to obtain

services or facili�es of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest receivable

28

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2023

f) Fund accoun�ng

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or construc�ve obliga�on to make a payment to a third party, it is probable that se�lement will be required and the amount of the obliga�on can be measured reliably. Expenditure is classified under the following ac�vity headings:

h) Alloca�on of support costs

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

i) Opera�ng 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. Deprecia�on is provided at rates calculated to write down the cost of each asset to its es�mated residual value over its expected useful life. The deprecia�on rates in use are as follows:

Office Equipment 20% Fixtures and fi�ngs 20% Personal Computer equipment 50% Larger Computer equipment 25%

k) Listed investments

Investments are a form of basic financial instrument and are ini�ally recognised at their transac�on 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 ac�vi�es.

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.

29

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2023

m) Debtors

Trade and other debtors are recognised at the se�lement amount due a�er any trade discount ofered. 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 acquisi�on or opening of the deposit or similar account.

o) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obliga�on resul�ng from a past event that will probably result in the transfer of funds to a third party and the amount due to se�le the obliga�on can be measured or es�mated reliably. Creditors and provisions are normally recognised at their se�lement amount a�er allowing for any trade discounts due.

p) Financial instruments

The charity only has financial assets and financial liabili�es of a kind that qualify as basic financial instruments. Basic financial instruments are ini�ally recognised at transac�on value and subsequently measured at their se�lement value with the excep�on of bank loans which are subsequently measured at amor�sed cost using the effec�ve interest method.

q) Pensions

Barnet Mencap provides a defined-contribu�on pension scheme through The People's Pension in line with the Government's auto-enrolment regula�ons.

30

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2023

2 Detailed compara�ves for the statement of financial ac�vi�es

Detailed compara�ves for the statement of
fnancial ac�vi�es
Income from:
Dona�ons, subscrip�ons and legacies
Charitable ac�vi�es:
Equality Housing
Community Services (Children)
Community Services (Adults)
Employment Opportuni�es
Investments
Total income
Expenditure on:
Raising funds
Charitable ac�vi�es:
Equality Housing
Community Services (Children)
Community Services (Adults)
Employment Opportuni�es
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 revalua�on of fxed assets
Actuarial gains / (losses) on defned beneft
pension scheme
Other gains / (losses)
Net movement in funds
Total funds brought forward
Total funds carried forward		 2022
Unrestricted
£
34,897
454,519
14,765
78,445
-
6,682		 2022
Restricted
£
-
457,008
189,892
231,832
32,000
-		 2022
Total
£
34,897
911,527
204,657
310,277
32,000
6,682
589,308
17,822
291,987
15,175
105,966
-
430,950
158,358
11,615
169,973
169,973
-
-
-
169,973
434,813		 910,732
-
442,514
180,883
219,098
32,000
874,495
36,237
-
36,237
36,237
-
-
-
36,237
72,548		 1,500,040
17,822
734,501
196,058
325,064
32,000
-
1,305,445
194,595
11,615
206,210
-
206,210
-
-
-
206,210
507,361
604,786 108,785 713,571

31

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2023

3 Income from dona�ons and legacies

3 Income from dona�ons and legacies
4 Income from charitable ac�vi�es
Equality Housing
London Borough of Barnet (LBB)
Contracts
LBB Grant
Other Grants
Other income
Total for Equality Housing
Community Services (Children)
LBB Contract
LBB Grant
Other Grants
Other income
Total for Community Services
(Children)
Community Services (Adults)
LBB Contract
LBB Grant
MOPAC Hate Crime Contract
Other Grants
Other income
Total for Community Services (Adults)
Employment Opportuni�es
LBB Contract
Total for Employment Opportuni�es
Total income from charitable ac�vi�es
5 Income from investments
Bank interest
Investment income		 Unrestricted
£
28,328
11,540
10,651		 Restricted
£
-
-
-		 2023
Total
£
28,328
11,540
10,651		 2022
Total
£
27,485
7,412
50,519
Unrestricted
£
70,350
-
-
432,612
502,962
-
-
-
11,517
11,517
-
-
-
-
71,640
71,640
-
-
586,119
Unrestricted
£
856
7,933
8,789		 -
Restricted
£
319,030
1,721
16,410
-
337,161
98,338
-
35,000
-
133,338
152,500
-
30,000
31,112
6,836
220,448
32,000
32,000
722,947
Restricted
£
-
-
-		 50,519
2023
Total
£
389,380
1,721
16,410
432,612
840,123
98,338
-
35,000
11,517
144,855
152,500
-
30,000
31,112
78,476
292,088
32,000
32,000
1,309,066
2023
Total
£
856
7,933
8,789		 34.897
2022
Total
£
389,671
52,855
14,482
454,519
911,527
114,821
34,278
40,793
14,765
204,657
142,700
42,443
30,000
16,689
78,445
310,277
32,000
32,000
1,458,461
2022
Total
£
71
6,611
6,682

32

6 Analysis of expenditure

Basis of
alloca�on
Stafng
Direct
Premises
Direct
Supplies & Services
Direct
Ac�vi�es
Direct
Sundries
Direct
Support costs
Management/Strategy
Time
Finance
Time
Human Resources
Staf Nos
General Administra�on
Time/Staf
Premises
Space
Postage/Print/Sta�onery
Usage
IT
Staf Nos
Support costs
Total expenditure 2022
Total expenditure 2022		 Cost of raising
funds
£
10,689
-
643
-
55
-
1,248
464
1,223
825
30
381
15,558
-		 Cost of raising
funds
£
10,689
-
643
-
55
-
1,248
464
1,223
825
30
381
15,558
-		 Equality
Housing
£
510,000
37,430
81,816
2,197
1,991
33,805
9,975
10,483
22,884
44,904
5,166
20,013		 Charitable
Community
Services
(Children)
£
116,899
4,147
2,457
6,053
595
18,780
6,666
5,101
9,491
9,251
1,071
4,132		 ac�vi�es
Community
Services
(Adults)
£
188,365
21,986
6,050
18,306
1,138
22,536
8,602
7,623
14,939
16,610
3,377
7,406		 Empl'ment
Opps
£
-
-
32,000
-
-
-
-
-
-
-
-
-		 Support &
Governance
costs
£
-
-
-
-
-
75,121
26,491
23,671
48,537
71,590
9,644
31,932		 2023 Total
£
825,953
63,563
122,966
26,556
3,779
75,121
26,491
23,671
48,537
71,590
9,644
31,932		 2022 Total
£
827,815
49,310
114,579
25,967
2,668
63,865
32,506
25,125
36,315
78,488
16,146
32,661
780,664
-		 184,643
-		 316,938 32,000 286,986
(286,986)		 1,329,803 1,305,445
285,106
15,558
17,822		 780,664
734,501		 184,643
196,058		 316,938
325,064		 32,000
32,000		 -
-		 1,329,803
1,305,445

Of the total expenditure, £589,792 was unrestricted (2022: £430,950) and £740,011 was restricted (2022: £874,495).

33

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2023

7 Net income / (expenditure) for the year

This is stated a�er charging / (credi�ng): 2023 2022
£ £
Opera�ng lease rentals:
Property 65,000 65,000
Other equipment - -
Deprecia�on 5,030 4,437
Auditor's remunera�on - Audit Fees 3,600 3,600

8 Analysis of staff costs, trustee remunera�on and expenses, and the cost of key management personnel

ent personnel ent personnel
Staf costs were as follows:
Salaries and wages
Social security costs
Employer’s contribu�on to defned contribu�on pension schemes
Redundancy and Termina�on costs		 2023
£
870,061
74,087
19,105
963,253		 2022
£
874,014
62,918
18,954
-
955,886

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

The total employee benefits including pension contribu�ons of the key management personnel were £209,357 (2022; £175,910).

The charity trustees were not paid nor received any other benefits from employment with the Trust in the year (2022: £nil). No trustees were reimbursed expenses during the year (2022: £Nil ). No charity trustee received payment for professional or other services supplied to the charity (2022: £Nil).

Staff numbers

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

2023 2022
No. No.
Charitable ac�vi�es:-
Equality Housing 22 23
Community Services (Adults) 22 18
Community Services (Children) 10 6
Support 8 6
62 53

9 Taxa�on

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

34

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2023

**10 ** Tangible fxed assets Ofce Other Furn &
Equipment Equipment Total Total
£ £ £ £
Cost
At the start of the year 50,551 26,119 76,670 76,670
Addi�ons in year - 2,730 2,730 -
Disposals in year - - -
At the end of the year 50,551 28,849 79,400 76,670
-
Deprecia�on -
At the start of the year 44,799 24,828 69,627 65,190
Charge for the year 4,017 961 4,978 4,437
Eliminated on disposal -
At the end of the year 48,816 25,789 74,605 69,627
Net book value
At the end of the year 1,735 3,060 4,795 7,043
At the start of the year 5,752 1,291 7,043 11,480

All of the above assets are used for charitable purposes.

**11 ** Investments
2023 2022
Investments at fair value: £ £
Investment funds 166,512 181,162
166,512 181,162
Movements
Market value at the start of the year 181,162 169,547
Addi�ons at cost
-
Disposals at carrying value -
Net gain / (loss) on revalua�on (14,650) 11,615
Market value at the end of the year 166,512 181,162
The following holdings cons�tuted 5% or more of the total por�olio:
6,556.308 units in Charifund 58.41% 57.17%
28,310.388 units in Charibond 18.63% 18.44%
30,640.000 units in Chari�es Proper�es Fund 22.96% 24.39%

35

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2023

12 Debtors

Debtors
2023 2022
£ £
Trade and other debtors 87,559 60,105
Prepayments 21,764 21,832
109,323 81,937
Creditors: amounts falling due
within one year
2023 2022
£ £
Trade and other creditors 9,011 29,748
Taxation and social security 25,042 21,887
Accruals 33,154 37,336
Deferred income 35,070 -
102,277 88,971
Deferred income
2023 2022
£ £
Balance at the beginning of the year - 12,745
Amount released to income in the
year
Amount deferred in the year		 -
35,070		 (12,745)
-
Balance at the end of the year 35,070 -

13 Creditors: amounts falling due within one year

14 Analysis of net assets between

funds

(as at 31 March 2023)

General Total
unrestricted Designated Restricted funds
£ £ £ £
Tangible fxed assets 4,793 4,793
Investments 166,512 166,512
Net current assets 283,379 170,023 112,785 566,187
Net assets at the end of the year 454,684 170,023 112,785 737,492
Analysis of net assets between
funds
(previous year for comparison) General Total
unrestricted Designated Restricted funds
£ £ £ £
Tangible fxed assets 7,043 7,043
Investments 181,162 181,162
Net current assets 194,238 222,343 108,785 525,366
Net assets at the end of the year 382,443 222,343 108,785 713,571

36

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2023

15 Movements in funds

Restricted funds:
LBB COPS/Ronak
LDDF Carers Sub-Group
MOPAC - Hate Crime
Royal Mencap Society EPATS
LBB - Covid-19
John Lyons Charity - Open Door
Baily Thomas - Core Support
Cliford Chance - Safe Places
Age UK - Project 300
University Coll. Hosp - Cancer Screening
John Lyons Charity - Cost of Living
Young Barnet Founda�on - Warm Spaces
Bosher-Hinton Founda�on
Other Restricted Funds
Total Restricted funds
Unrestricted funds:
Designated funds:
Ofce Rent/Dilapida�ons Reserve
Community Service Fund (Welfare)
Sherrick House - Con�ngency
Equaliity Housing - Shared Houses
Maintenance & Refurbishment
Voids
Time Out Reserve
NNLS - Au�sm Project
Covid-19 Con�ngency
Sta�on Road - start-up
Hendon Lane - Improvements Fund
Recruitment & Reten�on ini�a�ves
Total Designated funds
General funds
Total unrestricted funds
Total funds		 At 1 April
2022
£
139
1,796
18,913
11,984
44,542
4,796
14,398
1,971
300
-
9,946		 Income
£
30,000
35,000
7,000
7,000
9,000
1,000
633,947		 Expenditure
£
28,816
33,255
14,398
1,971
300
5,839
7,000
3,539
1,000
643,893		 Transfers
£		 At 31 March
2023
£
139
1,796
20,097
11,984
44,542
6,541
-
-
-
1,161
-
5,461
-
-
108,785
90,000
522
6,084
17,403
17,035
468
5,831
50,000
5,000
10,000
20,000
222,343
382,443
604,786
713,571		 722,947
-
645,427
645,427
1,368,374		 740,011
125
468
1,306
10,959
12,858
591,584
604,442
1,344,453		 -
10,000
(5,959)
(50,000)
5,959
(40,000)
40,000
-
-		 91,721
100,000
522
-
17,403
17,035
4,525
-
-
10,000
20,000
169,485
476,286
-
645,771
737,492

37

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2023

Movements in funds

(previous year for comparison)

Restricted funds:
LBB COPS/Ronak
LDDF Carers Sub-Group
MOPAC - Hate Crime
Royal Mencap Society EPATS
LBB - Covid 19
LBB - Covid 19 Shared Houses
LBB - Covid 19 Recruitment & Reten�on
LBB - Covid 19 - Vaccina�on
City of London Bridge Trust
Royal Mencap Society Let's Get Digital
John Lyons Charity - Open Door
Baily Thomas
Cliford Chance - Safe Places
Age UK - Project 300
Other Restricted Funds
Total Restricted funds
Unrestricted funds:
Designated funds:
Ofce Rent/Dilapida�on's Reserve
Community Service Fund )Welfare)
Sherrick House
Maintenance & Refurbishment
Con�ngency Fund
Equaliity Housing - Shared Houses
Maintenance & Refurbishment
Voids
Time Out Reserve
NNLS - Au�sm Project
Covid-19 Con�ngency
Sta�on Road - start-up
Hendon Lane Ofce - improvement fund
Recruitment & Reten�on Ini�a�ves
Total Designated funds
General funds
Total unrestricted funds
Total funds		 At 1 April
2021
£
310
1,796
18,605
12,397
29,751
-
-
2,016
2,700
4,973		 Income
£
30,000
76,618
34,661
15,799
2,050
35,000
28,796
4,000
4,000
679,808		 Expenditure
£
171
29,692
413
61,827
34,661
15,799
2,050
2,016
2,700
30,204
14,398
2,029
3,700
674,835		 Transfers
£		 At 31 March
2022
£
139
1,796
18,913
11,984
44,542
-
-
-
4,796
14,398
1,971
300
9,946
72,548
80,000
522
1,399
15,000
2,403
7,035
643
11,800
50,000
168,802
266,011
434,813
507,361		 910,732
-
-
-
-
-
-
-
-
600,923
600,923
1,511,655		 874,495
-
-
1,399
8,916
-
-
175
5,969
16,459
414,491
430,950
1,305,445		 -
10,000
-
-
-
-
15,000
10,000
-
5,000
10,000
20,000
70,000
(70,000)
-
-		 108,785
90,000
522
-
6,084
17,403
17,035
468
5,831
50,000
5,000
10,000
20,000
222,343
382,443
604,786
713,571

38

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2023

Purposes of restricted funds

The COPS Ronak Project Reserve Fund is for the purpose of con�nuing project ac�vi�es. The LDDF Carers Sub Group Reserve Fund is for funding the Valuing Carers Day. The Hate Crime Reserve Fund is for increasing awareness of hate crime.

The Royal Mencap Society EPATS Fund is to support parents of children with special needs. LBB Covid-19 was to meet addi�onal costs rela�ng to the pandemic. Baily Thomas grant was towards core costs.

John Lyons Charity Open Door is to support parents and carers of young children. AgeUK Project 300 wwas to build rela�onships with people with learning disabili�es. Boshier Hinton was for equipment at Sta�on Road.

Young Barnet Founda�on Warm Spaces is for support with cost of living difficul�es. John Lyon’s Charity cost of living to support core costs.

University College London Hospital Cancer Screening for increased take-up by people with learning disabili�es. Clifford Chance Safe Places to facilitate safer environments for people with learning disabili�es.

Purposes of designated funds

The Office Rent/Dilapida�on Reserve Fund is for poten�al commitments arising under the Office Lease. The Community Service Fund (Welfare) is for special items to support individuals or families lacking other sources.

The Sherrick House Reserve Funds were 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 was for the purpose of con�nuing ac�vi�es.

NNLS Au�sm Project is funding from the New North London Synagogue for those with au�sm.

Recruitment and Reten�on are monies set aside to improve both. Hendon Land Improvements Fund is to enhance main office. Sta�on Road Start-up was for se�ng-up the new facili�es.

Covid-19 con�ngency was to meet any unexpected costs that might have arisen.

16 Reconcilia�on of net income / (expenditure) to net cash flow from opera�ng ac�vi�es

Net income / (expenditure) for the repor�ng period
(as per the statement of fnancial ac�vi�es)
Deprecia�on
Interest, rent and dividends from investments
(Gains)/ losses on investments
(Increase)/ decrease in debtors
Increase/ (decrease) in creditors
Net cash provided by / (used in) opera�ng ac�vi�es		 2023
£
23,921
4,978
(8,789)
14,650
(27,386)
13,306
20,680		 2022
£
206,210
4,437
(6,682)
(11,615)
70,231
(21,458)
241,123

39

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2023

17 Analysis of cash and cash equivalents

cash and cash equivalents
At 1 April Other At 31 Mar
2022 Cash fows changes 2023
£ £ £ £
Cash at bank and in hand 532,400 26,739 559,139
Deposits (less than three months) -
Total cash and cash equivalents 532,400 26,739 - 559,139

18 Opera�ng lease commitments

Total future minimum lease payments under
non-cancellable opera�ng leases are as
follows:
Property
2023 2022
£ £
Less than 1 year 65,000 65,000
1 - 5 years 260,000 260,000
325,000 325,000

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.

20 Related party transac�ons

During the year there were related par�es transac�ons as follows:

Name of Key Management Personnel: Samantha Bishop

Gary Bishop (Husband of Samantha Bishop) provided gardening and clearance work to the charity in the amount of £380 (2022: £630)

(Steve Clare (Stepfather of Samantha Bishop) provided building and house clearance work to the charity in the amount of £697 in 2022)

There are no dona�ons from related par�es which are outside the normal course of business and no restricted dona�ons from related par�es

40