2021-09-30-accounts - Leeds Mencap

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		Page
Charity Information. .
Report ofthe Trustees.
Independent Auditor's	Report
Statement ofFinancial	Activities.	.....20
Balance Sheet.		....,..........21
Statement ofCash Flows .		,....22
Notes to the Financial	Statements ..	.23

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				30September	30September
			Note
Fixed assets
Tangible assets				1,852,052	1,890,175
Current assets
Debtors			12	23,417	37,824
Cash at bank and in		hand		553,585	540,575
				577,002	578,399
Creditors: Amounts within one ear		falling due			(137,044)
Net current assets				469,444	441,355
Creditors: Amounts after more than one		falling due ear		(291,065)	(323,807)
Total net assets				2,030,431	2,007,723
Funds:
Restrcited funds			15	53,975
Unrestricted funds
General funds			15	195,321	226,730
Desi nated funds			15	1,781,135	1,780,993
Total unrestricted	funds			1,976,456	2,007,723
Totalfunds			15	2,030,431	2,007,723

Statement ofCash Flows f	orthe year	ended	3	0Septem	ber 2021
					2021	2020
				Note	6	6
Cash flows from operating	activities
Net cash provided by/(used	in) operating
activities
Cash flows from investing	activities
Purchase ofproperty, plant	and equipment				(1,020)	(7,368)
Proceeds from sole ofproperty, plant e ui ment		and				828,407
Netcash rovidedb investi activities					(1,020)	821,039
Cash flows from financing	activities
Re o mentofborrowin s					(26,103)	(242,633)
Net cash (used in) financin	activities				(26,103)	(242,633)
Change in cash and cash equivalents year		in the			13,010	478,581
Cosh ond cash equivalents the ear	at the beginning		of		540,575	61,994
Cash and cash equivalents ear	atthe end	ofthe			553,585	540,575

				Unrestricted	Restricted	2021	Unrestricted	Restricted	2020
				funds	funds	Total	funds	funds	Total
				6	6	6	6	6	6
Donations				18,447	2,500	20,947	22,187		22,187
Legacies				31,921		31,921
Subscriptions				12		12			34
Donations through event fundraising				11,985		11,985	10,613		10,613
Grants:
Age Partnership Charitable			Foun					1,000	1,000
Alchemy Foundation							500		500
Arise South Leeds								1,000	1,000
Arnold Clark Community		Fund			1,000	1,000
Asda Foundation					600	600
Awards for All (Notional		Lottery)						10,000	10,000
gaily Thomas					17,150	17,150
Baty Casson Long								500	500
Beatrice Laing Trust								5,000	5,000
Big Lottery Fund					30,549	30,549
Calmcott Trust								1,000	1,000
Cash for Kids					1,500	1,500
Charles Brotherton								150	150
Charles Brotherton Trust					175	175
Children in need					26,988	26,988		33,289	33,289
Comic Relief					56,710	56,710		44,579	44,579
David Brooke Charity					2,000	2,000
David Lister Charitable		Trust					1,000	1,000	2,000
Dorothy Pamela Smith		CIO			2,000	2,000
EIG - Movement for Good					1,000	1,000
FareShare					1,000	1,000
Garfield Weston Foundation								15,000	15,000
Gledswood Charitable	Trust							1,000	1,000
Green Hall Foundation					2,000	2,000
Hays Travel Foundation								2,500	2,500
LCF(Jimbo's fund)					18,100	18,100
Leeds City Council							620		620
Leeds Community Foundation					20,000	20,000		12,500	12,500

		Unrestricted	Restricted	2021	Unrestricted	Restricted	2020
			funds	Total	funds	funds	Total
			6	6	6	6	6
Leeds Convalescent Society						500	500
Lynn Foundation					500		500
Maryland Trust						1,000	1,000
Mollie Croysdale Trust						500	500
N Smith Charitable Settlement					750		750
National Lottery						6,069	6,069
Neighbourly Community	Fund				400		400
Oliver Ford Trust						2,575	2,575
Pudsey Gateway			1,000	1,000
Richard Burns Charitable	Trust				250		250
RMS/Sport England			6,340	6,340
Rotory Club ofLeeds					500		500
Royal Mencap Society		6,360		6,360
SirGeorge Martin Trust			2,500	2,500		2,500	2,500
SirJules Thorn Trust						750	750
Skipton Building Society- Charitable Foundation			1,492	1,492
Souter Charitable Trust						2,000	2,000
StJames's Place Charitable Foundation			2,500	2,500		2,500	2,500
Stella Symons Charitable	Trust					250	250
The Clothworkers Foundation						3,680	3,680
The Co-operative Foundation			901	901
The February Foundation						5,000	5,000
The George A Moore Foundation			1,000	1,000		1,000	1,000
The QBE Foundation						5,467	5,467
The Screwfix Foundation			4,692	4,692
The Seedlings Foundation						1,000	1,000
Wades Charity			3,000	3,000
Warburtons -Families Matter			358	358
West Riding Masonic Charities Ltd			4,960	4,960
Willie 6 Mabel Morris Charitable Trust					1,000		1,000
Windmill Community Trust			1,000	1,000
Yorkshire Property Charitable Trust					2,000		2,000
		68725	213015	281740	40354	163309	203663

			Unrestricted	Unrestricted	Restricted	2021	Unrestricted	Restricted	2020
				funds	funds	Total	funds	funds	Total
				E	E	E	E	E	E
Residents'	fees
(discontinued)							31,203		31,203
Contracts				449,409	87,850	537,259	470,116		470,116
Other fees	and char es			157983	-	157983	153946		153946
				607392	87850	695242	655265		655265
4. Other activities
				Unrestricted	Restricted	2021	Unrestricted	Restricted	2020
				funds	funds	Total	funds	funds	Tatal
				E		E	E	E
Fundraising	activities			2,208		2,208	7,719		7,719
Licence income/other			grant	(956)		(956)	4,482		4,482
Rent receivable				37,073		37,073	60,938		60,938
Coronavirus Scheme	Job	Retention		12,954		12,954	33,296		33,296
Retail Hospitality Leisure rant(vfa		and LCC)					25,000		25,000
				51279		51279	131435		131435

S. Other income	5127	9	51279	131435	1	31435
	Unrestricted	Restricted	2021	Unrestricted	Restricted	2020
	funds	funds	Total	funds	funds	Total
			E	E	E
Realised gain on sale ofthe Rooke				2,207		2,207
				2 207		2207

6.	Expen	diture on	raising funds
			Unrestrkted	Restncted	2021	Unrestricted	Restricted	2020
			funds	funds	Total	funds	funds	Total
			E	E	E	E	f.	E
Expenditure		on raising
funds	(direct)		62,513		62,513	87,085		87,085
Su	ort casts Note 8		16207		16207	23158		23158
			78720		78720	110243		110243

	Residential	Family	General	Total
	care	support	and	2021
	(dismntinued)		other
			activities
		E	E
Costs directly	allocated toactivities:
Activities		17,321	67,861	85,182
Wages and related costs		184,190	399,846	584,036
Establishment	expenses	4,258	25,715	29,973
Administrative	expenses	2,098	7,986	10,084
Su ort costs	(Note 8)	63105	154.453	217558
		270972	655861	926833

		Residential	Family	General	Total
		care	support	and	2020
				other
		E	E	E	E
Costs directly	allocated toactivities:
Activities		3,986	13,971	19,729	37,686
Wages ond 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 8	7672	75713	163453	246838
		46 387	295740	591253	933380

8. Analysis	ofsupport c	osts
Allocation of	costs	Basis of allocation	General support f	Governance f	Total 2021 f
Administrative	expenses	Time	44,255	5,815	50,070
Management	expenses	Time	102,166		102,166
Establishment	ex enses	Floor area	81,529		81,529
			227950	5815	233765
Apportionment	ofcosts		Raising funds	Charitable activities	Total 2021
			f	f	f
Su ort costs			16207	217558	233765
			16,207	217558	233765
Analysis ofsupport costs - 2020
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
			264,497	5,499	269,996
Apportionment	ofcosts		Raising funds	Charitable activities	Total 2020
			f	f	6
Su ort costs			23,158	246,838	269,996
			23,158	246,838	269,996

This isstated after	charging:	2021	2020
		E	E
Auditors' remuneration:
Audit services		4,460	4,250
De reciation oftan	ible fixed assets	39143	40437

The averag	e monthly number ofempl	oyees during the year was asf	ollows:
		2021	2020
		Number	Number
Fundraising		3	4
Charitable	activities	55	62
Governance		3	3
		61	69

year was a	s follows:
		2021	2020
		Number	Number
		FTE	FTE
Fundraising		2	2
Charitable	activities	37	40
Governance		2	3
		41	45

		2021	2020
		E	E
Wages and	salaries	681,886	760,015
Employer's	NI	39,625	43,972
Pension costs		11,852	12,854
Redundanc	a ments	18,603
		751966	816841

ll. Tangible	fixed assets
		Freehold land and buildings	Plant and Equipment	Office equipment	Total
		E	E	E	E
Cost orvaluation
At 1October	2020	1,920,000	49,446	46,916	2,016,362
Additions				1,020	1,020
Disposals
Revaluations
At30Se tember 2021		1920,000	49,446	47,936	2,017,382
Depreciation	and
impairments
At 1October	2020	65,200	27,774	33,213	126,187
Disposals
Depreciotion		32,600	4,335	2,208	39,143
Im airment
At 305e tember 2021		97,800	32,109	35,421	165,330
Net book values
At 305e tember 2020		1,854,800	21,672	13,703	1,890,175
At 30Se tember 2021		1,822,200	17,337	12,515	1,852,052

12. Debtors
		2021	2020
		f	6
Trade debtors		15,319	14,315
Prepayments	and accrued income	8,098	23,509
Other debtors
		23417	37824

		2021	2020
		6	6
Bank loans		35,982	29,343
Trade creditors		15,068	14,158
Taxation and social security		15,864	13,112
Other creditors		3,293	2,331
Accruals		22,909	15,966
Deferred income	note 13A	14442	62 134
		107558	137044

			2021	2020
			6	6
At 1April 2019			62,134	100,471
Amount released	to income		(62,134)	(100,471)
Amount deferred	in the	eriod	14442	62134
At305e tember	2020		14442	62 134

					2021	2020
					F.	f
Secured bank	loan	(faging	due in less than 2years)		36,929	36,060
Securedbank	loan	fallin	due between	2 and 5 ears	254136	287747
					291065	323807

15. Movement in fun	ds
	Balance at	Income	Expenditure	Transfers	Gains		Balance at
	1October				and		30September
	2020				losses		2021
	E	6	E	E	E		6
Restricted funds:
Hawthorn Fund
Children in Need		8,297	(8,297)
LCF(Jimbo's fund)		18,100	(7,587)				10,513
Other		3,500	(3,500)
Family Support
Comic Relief		56,710	(63,051)				(6,341)
Other		34,503	(17,353)				17,150
Childcare		23,958	(23,958)
Youth Activities
Children in Need (Sibs)		18,691	(8,538)				10,153
Youth Clubs		14,015	(14,015)
Community Hub Projectlother
National Lottery		30,549	(30,549)
Leeds City Council		87,850	(65,350)				22,500
Other		4692	(4692)
Total restricted funds at 30Se mber 2021		300,865	(246,890)				53,975
Unestricted funds:
Designated funds
Vinery Centre - Property	1,530,993		(32,600)	32,742		—	1,531,135
Contin enc reserve	250,000						250000
	1,780,993		(32,600)	32,742		-	1,781,135
Generalfunds	226,730	727,396	(726,063)	(32,742)			195,321
et30Se mber 2021	2,007,723	727,396	(758,663)				'1,976,456
Total funds at30 September 2021	2,007,723	1,028,261	(1,005,553)				2,030,431

	Balance at	Income	Expenditure	Transfers	Gains		Balance at
	1October				and		30September
	2019				losses		2020
	E	E	E	E	E		E
Restricted 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 ActMties
Children in Need (Sibs)		573	(573)
Youth Clubs		5,750	(5,750)
Friday Club		6,225	(6,225)
Community Hub Project
National Lotte		6,069	(6069)
Total restricted funds at 30Se mber 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 en reserve				250,000			250000
	2,331,495		(32,600)	(517,902)		—	1,780,993
General funds	(272719	829,261	(847,714)	517,902			226,730
	2,058,776	829,261	(880,314)				2,007,723
Total funds at30 September 2020	2,058,776	992,570	(1,043,623)				2,007,723

		Tangible	Net current	Long term	Total
As at 30September 2021		fixed assets	assets	liabilities
			6	6	f
Restricted funds:			53,975		53,975
Unestricted	funds:
Generol		29,852	165,469		195,321
Desi noted		1822 200	250000	291065	1781135
		1852 052	469444	(291065)	2030431
		Tangible	Net current	Long term	Total
		fixed assets	assets	liabilities
		6	6	f	f
Restricted funds:
Unestricted	funds:
General		35,375	191,355		226,730
Desi nated		1854,800	250,000	(323,807)	1,780,993
		1890175	441 355	(323807)	2007723

cancellable operating l	eases as fol	lows:	lows:
		Office equipment
		2021	2021
		6		f
Expiry dote:
Within one year		536	1,072
Between one ond five	ears			535
		536	1	607

		2021f	2020
Net movement in funds		22,708	(51,053)
Add back	depreciation	39,143	40,437
(Profit) on	the sale offixed assets		(2,207)
Decrease	in debtors	14,407	33,380
Decrease	in creditors	36125	120382
		40133	99825

21. Analysis ofchanges in net	debt
	1October	„Other non- 30Septeinber
	2020		cash changes	2021
	6	6	6	6
Cash at bank and in hand	540,575	13,010		553,585
Bank loan falling due within 1year	29,343	(26,972)	33,611	35,982
Secured bank loan (falling due in less than 5years)			(33,611)	254,136
	857665	13962		843 703