2020-09-30-accounts - Leeds Mencap

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

		Page
Charity Information.
Report ofthe Trustees
Independent Auditor's	Report.	18
Statement ofFinancial	Activities	22
Balance Sheet		23
Statement ofCash Flows		24
Notes to the Financial	Statements.	25

Trustees		M Staniforth Chair	M Staniforth Chair	M Staniforth Chair	(resigned 21April 2020)	(resigned 21April 2020)
		ERyder	Chair Designate		(appointed	6 November 2019;
					resigned 20 May 2020)
		T Burt
		D Clayton
		5 Lenehan
		A Van Der	Wert		(resigned 10March 202'I)
		5Clarke			(appointed	29 March 2021)
		H Cohen			(appointed	29 March 2021)
		L Hewson			(appointed	29 March 2021)
		C Murray			(appointed	29 March 2021)
Chief Executive		Officer	Cath Lee
Charity number			1091809
Company	number		04332965
Principal	and registered		20Vinery Terrace
office			Leeds
			L599LU
Auditors			Garbutt &	Elliott Audit	Limited
			Chartered	Accountants	and Statutory Auditors
			33 Park Place
			Leeds
			L51 2RY
Bankers			Barclay Bank pic
			Barclays Business Centre
			Leeds
			L51 1PA

0 N	0 O	Ih W 14 C		r N	QO 0 OlO	Q IVI ffl Ol M	I	Ul fh fh N M		Ul C& fV	f m" m	Crt m	Ct m LD Lft	Ul Ol		Ifl ~"0 I/lN	Ifl ~"0 I/lN	ID r CO UIo
																	fh	N			Ql
																					+
					I
oo	Ql	Ih W C 0		fV																	Ql0C
N				Cl				Ct					CI
QN 14 Qlc'8 e I/I e 0$ ft/I 0	4I CL Ql ~ U ~ lh Ql C	Vl W C 4		O Ul	QO ID Q Ol0	O M m		CO Ol Ct f		LD CI	Ool Cfl N	r Ol	CO LD	UL		I/I f~"	O N I/l	LD CO I/1 C) N		Ih C	C 0 Uu0 Ql 0C QlQ. X
Ql 'O C IN Ql IN eg ~ I 4 'Ui C 0~ u e ~4 '0	OgW C CS Vl W Ql 'tS h/ C u fh Ql IY			m LO LDI m 0 fh rflo m m LD	Ift fV Lft Itl LD	Lfl m t4 m	o fh N	Ct I/1 Ol Ol 4/I Cl M ffl		M 0	0 CO mm Ch Ct M rfi LD		m" o Ot CI m M LD	m UI0 I/l		IVI Ul 0 Ul	ID f 0	m fh 00		Ql E Cl Ih OIuC0C Ql QI V-0	&U0C0 Q/ E OU 0 C E	0 C 0 Ql Ih C 0 U Ql
Ql 0 0C CLC x ~ QI C0 Ql E0V Ol C 1O VC Ql 0 VC CI U V0 +C Ql E Ql 0 +Ul	'O 't/ Lh Ql LC	Ih W C Ql0Z	Ql E0 V	Lfl fft O I/I IU U 0 at IUij Vl C 0c 00 fh	Lft Ul N Ul Ul LO fh Qt 40 U Ql 0 UQ 0 V m	Lh M I/l Vl Ql U 40ua Ql 0 N	0 N Ql Vl Vl0 'D X Lc tt-Q 0 I/I0 Vl Cl C0 C0 C L Qt 0 ID	LD Ol fV CO Ql E0 C 0 +0 I	Ql I '41 Ql X UJ	IVI Ct O Ih 0	o Cl f Ih.e V u 0 0 0 V	Ql C Ql CO 0 e X LU	ffl Ct QO CO Ql C 4I X CL Ql 0 V/0I-	Ul0 ~X I/I o Vh Ql VlC0u Ql0e Cl 0 Ql Cl. Ql h/ 0 4 4I 6C Ql CL X Ql 4IZ	5C C Ql Ql QlJ3 LV C0	LD m Ct I/l 0 N 0 '4lC ~O V p CI 0E— h/ O Z I— fl Cto fV 0 0e 0u Ih 'll C 4 0 0I-			I/IC 0 0 L p. Oat C C C 0 u E Ql U 0 ~	0p. E Q V 0eC Ql 0 C JC L 0 E O IO0 ~ UJ 0 I/1 Ql 0 CL O e0 C ~	Ql I/I0 Qt 0C C VlC Vl 0 Q. 0 E vt O Ql 0 VI UC Ql Ql VU U 0 0 0 0 u u C C 0 0 CLD C 4—0 4— p N p P C aaa Vl E Vl 0J: I—V I- ~ ~

				30September	30September
				02
			Note
Fixed assets
Tangible assets			12	1,890,175	2,749,444
Current assets
Debtors			13	37,824	71,204
Cash at bank and in		hand		540,575	61,994
				578,399	133,198
Creditors: Amounts within one ear		falling due			(255,830)
Net current assets				441,355	(122,632)
Creditors: Amounts after more than one		falling due ear		(323,807)	(568,036)
Total net assets				2,007,723	2,058,776
Funds:
Unrestricted funds
General funds			16	226,730	(272,719)
Desi nated funds			16	1,780,993	2,331,495
Total unrestricted	funds			2,007,723	2,058,776
Totalfunds			16	2,007,723	2,058,776

Statement ofCash Flows f	orthe year	ended	3	0Septe	mber 2020
					2020	2019
				Note	6	f
Cash flows from operating	activities
Net cash (used in) a eratin	activities			21	(99,825)	(48,563)
Cash flows from investing	activities
Purchase ofproperty, plant	and equipment				(7,368)
Proceeds from sale ofproperty, plant e ui ment		and			828,407
Net cash rovided b investin activities					821,039
Cash flows from financing	activities
Increase/(re a ment) afbarrawin s					(242,633)	1,324
Net cash (used in)/provided activities	by financing				(242,633)	1,324
Change in cash and cash equivalents period		in the			478,581	(47,239)
Cash and cash equivalents the eriad	at the beginning		of		61,994	109,233
Cash and cash equivalents eiiod	at the end	ofthe			540,575	61,994

					Unrestricted	Restricted	2020	Unrestdicted	Restdicted	2019
					funds	funds	Total	funds	funds	Total
					E	E	f.	E	E	E
Donations					22,187		22,187	11,255	1,771	13,026
Legacies								500		500
Subscriptions					34		34	78		78
Donations through event fundraising					10,613		10,613	29,317	1,314	30,631
Grants:
Age Partnership Charitable			Foun			1,000	1,000		1,300	1,300
Alchemy Foundation					500		500		500	500
Arise South Leeds						1,000	1,000
Awards for All (National		Lottery)				10,000	10,000
Baily Thomas									13,200	13,200
Baty Casson Long						500	500
Beatrice Laing Trust						5,000	5,000
Boshier Hinton									1,600	1,600
Calmcott Trust						1,000	1,000
Catherine Cookson Charitable				Tr					100	100
Charles Brotherton						150	150		150	150
Children In Need						33,289	33,289		32,079	32,079
Comic Relief						44,579	44,579
David Lister Charitable	Trust				1,000	1,000	2,000
Dentan Charitable Trust									500	500
Dorothy Pamela Smith	CIO								2,000	2,000
Douglas Arter Foundation									500	500
Franklin Trust									1,000	1,000
Garfield Weston Foundation						15,000	15,000
Gledswood Charitable	Trust					1,000	1,000
Groundwork UK									2,000	2,000
Hays Travel Foundation						2,500	2,500		2,500	2,500
Heading ley Orphanage									500	500
Holbeck Charitable Trust									2,000	2,000
John R Murray Charitable		Trust							3,000	3,000
Leeds City Council					620		620
Leeds Community Foundation						12,500	12,500		7,000	7,000

		Unrestricted	Restricted	2020	Unrestricted	Restricted	2019
		funds	funds	Tatal	funds	funds	Total
				6	E	f.	t'
Leeds Convalescent Society			500	500
Lynn Foundation		500		500
Maryland Trust			1,000	1,000
Metcalf Smith Trust						550	550
Mirianog Trust						1,000	1,000
Mollie Croysdale Trust			500	500
N Smith Charitable Settlement		750		750		1,000	1,000
National Lottery			6,069	6,069
Neighbourly Community	Fund	400		400
Next						500	500
Oliver Ford Trust			2,575	2,575		2,575	2,575
Persimmon Community Champions						1,000	1,000
RE Chadwick						500	500
Richard Burns Charitable	Trust	250		250
Rotary Club ofLeeds		500		500
Sir George Martin Trust			2,500	2,500
Sir Jules Thorn Trust			750	750		750	750
Souter Charitable Trust			2,000	2,000
Sovereign Health						2,000	2,000
StJames's Place Charitable Foundation			2,500	2,500
Stella Symons Charitable	Trust		250	250
The Clothworkers Foundation			3,680	3,680
The February Foundation			5,000	5,000		5,000	5,000
The George A Moore Foundation			1,000	1,000		1,000	1,000
The Hobson Charity						1,247	1,247
The QBE Foundation			5,467	5,467		5,466	5,466
The Seedlings Foundation			1,000	1,000		1,000	1,000
Wades Charity						3,000	3,000
Willie 6Mabel Morris Charitable Trust		1,000		1,000
Yorkshire Property Charitable Trust		2,000		2,000		1,525	1,525
		40354	163309	203663	41150	101127	142277

		Unrestricted	Restricted	2020	Unrestricted	Restricted	2019
		funds	funds	Total	funds	funds	Total
			6	6	6	6	6
Residents' fees		31,203		31,203	463,117		463,117
Contracts		470,116		470,116	416,544		416,544
Otherfeess;char	es	153946		153946	210957		210957
		655,265		655,265	1,090618		1,090,618

4. Other activiti	es
		Unrestdcted	Restricted	2020	Unrestricted	Restricted	2019
		funds	funds	Total	funds	funds	Total
		6	6	6	6	6	6
Fundraising activities		7,719		7,719	17,283		17,283
Licence income/other	grant	4,482		4,482	7,608		7,608
Rent receivable		60,938		60,938	99,985		99,985
Coronavirus Job Retention Scheme		33,296		33,296
Retail Hospitality and Leisure grant (via LCC)		25,000		25,000
Insurance claim					14454		14454
		131435		131435	139330		139,330

S. Other income
	Unrestricted	Restricted	2020	Unrestricted	Restricted	2019
	funds	funds	Total	funds	funds	Total
	6	f.		6	6	6
Realised gain on sale ofthe Rooker	2,207		2,207
	2,207		2,207

			Unrestricted	Restricted	2020	Unrestricted	Restricted	2019
			funds	funds	Total	funds	funds	Total
			6	6	6	6	6
Expenditure		on raising
funds	(direct)		87,085		87,085	101,633		101,633
Su	ort costs (Note 9)		23 158		23 158	19,413		19,413
			110243		110,243	121046		121,046

7. Charit	abl	e Activities
			Residential	Family	General	Total
			care	sUpport	and	2020
					other
					activities
					E
Costs directly		allocated to	activities:
Activities			3,986	13,971	19,729	37,686
Wages and	related costs		26,664	200,408	372,213	599,285
Establishment		expenses	7,133	3,186	26,092	36,411
Administrative		expenses	932	2,462	9,766	13,160
Su ort costs		Note 9	7672	75713	163453	246838
			46387	295740	591253	933380
Charitable	Activies - 2019
			Residential	Family	General	Total
			care	sUpport	and	2019
					other
					E
Costs directly		allocated to	activities:
Activities			19,244	12,073	15,384	46,701
Wages and	related costs		391,537	216,001	322,510	930,048
Establishment		expenses	42,282	208	30,327	72,817
Administrative		expenses	5,041	906	6,905	12,852
Su art costs		(Nate 9)	65,515	63,677	131,507	260699
			523 619	292 865	506633	1323 117

8. Excep	tional	Expenditure
		Unrestricted	Restricted	2020	Unrestricted	Restricted	2019
		funds	funds	Total	funds	funds	Total
		6	6			6	6
Redundancy	costs				77,181		77,181
Recovery project					42,596		42,596
					119777		119,777

9. Analysis	ofsupport c	osts
Allocation of	costs	Basis of allocation	General support f	Governance f	Total 2020 f
Administrative	expenses	Time	46,130	5,499	51,629
Management	expenses	Time	138,185		138,185
Establishment	ex enses	Floor area	80,182		80,182
			264497	5499	269996
Apportionment	ofcosts		Raising funds	Charitable activities	Total 2020
			f	f	f
Su ort costs			23 158	246838	269996
			23 158	246 838	269996
Analysis ofsupport costs - 2019
Allocation of	costs	Basis of allocation	General support f	Governance f	Total 2019 f
Administrative	expenses	Time	63,319	7,662	70,981
Management	expenses	Time	92,450		92,450
Establishment	ex enses	Floor area	116,681		116,681
			272,450	7,662	280,112
Apportionment	ofcosts		Raising fundsf	Charitable activities f	Total 2019 f
Su art costs			19,413	260,699	280,112
			19,413	260,699	280,112

10. Net (expenditu	re) forthe period
This isstated after	charging:	2020 f	2019 f
Auditors' remuneration:
Audit services		4,250	4,250
De reciation oftan	ible fixed assets	40,437	46,926

The averag	e monthly number ofempl	oyees during the period was as	follows:
		2020	2019
		Number	Number
Fundraising		4	4
Charitable	activities	62	81
Governance		3	3
		69	88

period was	as foHows:
		2020	2019
		Number	Number
		FTE	FTE
Fundraising		2	3
Charitable	activities	40	55
Governance		3	3
		45	61

		2020	2019
		E	F.
Wages and	salaries	760,015	1,076,954
Employer's	NI	43,972	59,842
Pension costs		12,854	14,649
Redundanc	a ments		74,977
		816,841	1,226,422

		Freehold land and buildings	Plant and Equipment	Office equipment	Total
		E	E	E
Cost orvaluation
At 1October	2019	2,720,000	93,488	46,916	2,860,404
Additions			7,368		7,368
Disposals		(800,000)	(51,410)		(851,410)
Revaluations
At 30Se tember 2020		1,920,000	49,446	46,916	2,016,362
Depreciation	and
impairments
At 1October	2019	32,600	47,565	30,795	110,960
Disposals			(25,210)		(25,210)
Depreciation		32,600	5,419	2,418	40,437
Im airment
At 30Se tember 2020		65,200	27 774	33,213	126,187
Net book values
At 30Se tember 2019		2,687,400	45,923	16,121	2,749,444
At 30Se tember 2020		1,854,800	21,672	13,703	1,890,175

13. Debtors
		2020	2019
		6	6
Trade debtors		14,315	35,661
Prepayments	and accrued income	23,509	35,519
Other debtors			24
		37824	71204

				2020	2019
				f	6
Bank loans and overdraRs				29,343	27,747
Trade creditors				14,158	11,130
Taxation	and social security			13,112	17,376
Other creditors				2,331	20
Accruals				15,966	99,086
Deferred	income	(note 14A)		62 134	100471
				137044	255 830
14A. Deferred income
				2020f	2019 6
At 1April	2019			100,471	84,059
Amount	released	to income		(100,471)	(84,059)
Amount	deferred	in the	eriod	62,134	100,471
At 305e	tember	2020		62 134	100471

							2020	2019
Secured	bank	loan	(falling	due	in less than 2years)		36,060	568,036
Secured	bank	loan	fallin	due	between	2 and 5 ears	287 747
							323807	568036

16. Movement in fu	nds
	Balance at	Income	Expenditure	Transfers	Gains	Balance at
	1October				and	30September
	2019				losses	2020
	6			6	E	E
Restdicted funds:
Hawthorn Fund
Children in Need		32,716	(32,716)
Other		9,217	(9,217)
Family Support
Comic Relief		44,579	(44,579)
Garfield Weston		15,000	(15,000)
Other		29,680	(29,680)
Childcare		13,500	(13,500)
Youth Activities
Children in Need (Sibs)		573	(573)
Youth Clubs		5,750	(5,750)
Friday Club		6,225	(6,225)
Community Hub Project
National Latter		6069	(6069
Total restricted funds at 30Se ember 2020		163,309	(163,309)
Unestricted funds:
Designated funds
Vinery Centre —Property	1,887,400		(32,600)	(323,807)		1,530,993
Rookery - Property	444,095			(444,095)
Contin enc reserve				250000		250000
	2,331,495		(32,600)	(517,902)		1,780,993
General funds	(272 719)	829261	(847714)	517902		226 730
at30Se tember 2020	2,058,776	829,261	(880,314)			2,007,723
September 2020	2,058,776	992,570	(1,043,623)			2,007,723

Movement in funds - 2019
	Balance at	Income	Expenditure	Transfers	Gains	Balance at
	1October				and	30September
	2018				losses	2019
	f.			6	6	6
Restdcted funds:
Hawthorn Fund
Children In Need		32,079	(32,079)
Other		18,616	(18,616)
Parent Support
Baiiy Thomas		13,200	(13,200)
Other		10,685	(10,685)
Childcare		8,000	(8,000)
Youth Activities
Youth Clubs		7,550	(7,550)
Friday Club		9,472	(9,472)
Other		1525	1 525
Total restricted funds at 30Se ember 2019		101,127	(101,127)
Unrestricted funds:
Designated funds
Vinery Centre - Property	1,920,000		(32,600)			1,887,400
Rooker —Pro ert	444 095					444095
	2,364,095		(32,600)			2,331,495
General funds	(113,604)	1,271.098	(1.430.213)			(272,719)
at30Se ember 2019	2,250,491	1,271,098	(1,462,813)			2,058,776
Total funds at 30 September 2019	2,250,491	1,372,225	(1,563,940)			2,058,776

Purpose o	f	restricted funds:
Hawthorn		Funds to be used for staffing, running and equipment costs ofthe
Fund:		specialist playroom for young children with a learning disability and
		the costs ofproviding support to their families.
Parent		Funds to be used for the staffing, running and equipment costs of
Support		support services provided to parents and carers ofpeople with
		learning disabilities and their wider families.
Childcare		Funds specifically for Jimbo's Community Nursery, operated by Leeds
		Mencap.
Youth		Funds for staffing, running and equipment costs for our different
Activities		clubs and activities for children and young people with learning
		disabilities or their siblings.
Purpose of		designated (unrestricted) funds:
Property		The Vinery Centre isthe charity's principal functional fixed asset.
Funds:		The designated fund is maintained at a value equivalent to the net
		book value ofthe Vinery Centre land and buildings, less the long
		term liability value ofthe bank loan secured against it. Much ofthe
		fund was sourced through restricted grants and donations, the
		application ofwhich, in the acquisition ofthe Centre, discharged	the
		restrictions. The expenditure allocated to this fund isthe annual
		depreciation charge.
		The Rookery fund served a similar purpose for that property; it was
		transferred to the general unrestricted fund on its sale.
Continge	ncy The trustees designated this fund from the proceeds ofthe sale of
reserve:		the Rookery in October 2019. It isset at a sum equivalent to three
		months' running costs. It is a backstop reserve to be used only in
		two limited circumstances: either for short-term liquidity against
		assured and certain future income, or to meet redundancy costs	and
		similar contingent liabilities ifthe trustees assess Leeds Mencap	no
		longer to have the potential to be a sustainable organisation. .

		Tangible	Net current	Long term	Total
As at30September 2020		fixed assets	assets	liabilities
			f	f
Restricted funds:
Unestricted	funds:
General		35,375	191,355		226,730
Desi nated		1,854,800	250,000	(323,807)	1,780,993
		1,890,175	44'1,355	(323,807)	2,007,723
As at 30September 2019		Tangible fixed assets	Net current assets	Long term liabilities	Total
		f	6	6	6
Restricted funds:
Unestricted	funds:
General		417,949	(122,632)	(568,036)	(272,719)
Desi nated		2,331,495			2,331,495
		2,749,444	(122,632)	(568,036)	2,058,776

		Office equipment	Office equipment
		2020	2019
		6
Expiry date:
Within one year		1,072	1,072
Between one and five	ears	535	1607
		1,607	2679

21. Reconciliation ofnet movements activities	in funds to net c	ash flow fro
	2020	2019
	E	f
Net movement in funds	(51,053)	(191,715)
Add back depreciation	40,437	46,926
(Profit) on the sale offixed assets	(2,207)
Decrease in debtors	33,380	2,429
Decrease /increase in creditors	(120382)	93797
	99825	48 563