- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ‐ - - - - - - - - - - - - - Leeds Mencap Notes to the Financial Statements for the yeor ended 30 September 2022 (continued) Expenditure on charitable activities Family support Early Yeorsl Childcare General and other activities Total 2022 Costs directly allocated to activrties: Activities Wages and related costs Estoblishment expenses Administrative expenses ort costs (Note 71 14,948 161,537 4,083 2,916 50,627 234,111 59,604 352,596 1,212 2,841 144,665 560.918 17,660 56,305 24,654 5,637 63,326 167.582 92,212 570,438 29,949 11,394 258 618 962,611 Cl￿rItable Activies - 2021 Family support Early Yearsl Childcore General and other Total 2021 Costs directly allocated to activities: Activities Wages and related costs Establishment expenses Administrotive expenses ort costs (Note 81 9,625 147,634 4,258 2,098 41,555 205,170 59,755 323,789 366 2,496 114,860 501,266 15,802 112,613 25.349 5,490 61,143 220,397 85,182 584,036 29,973 10,084 217,558 926,833 31 Leeds Mencap Notes to the Financial Statements for the yeor ended 30 September 2022 (continued) Stoff costs during the year were os follows: 2022 2021 Wages and salaries Employer's Nl Pension costs Redundancy poyments 697,946 38,951 11,734 681,886 39,625 11,852 18,603 751,966 748,631 No employee earned £60,000 or more per onnum during the yeor (2021: no employeel. None of the trustees received remuneration or benefits for their services during the year (2021: no trustee). Expenses of £143 were reimbursed to two trustees 12021: nill. The key management personnel of Leeds Mencop are the Trustees, the Chief Executive. the Finance Monoger ond the Fomily Services Monoger. The totol employee benefits of the key monagement personnel of the chority for the year were £109,711 {2021: £115,809). 34 Leeds Mencap Notes to the Financial Statements for the yeor ended 30 September 2022 (continued) 10. Tangible fixed assets Freehold lond and buildings Plant ond Office Equipment equipment Total Cost or valuation At l October 2021 Additions Disposals Revaluations At 30 September 2022 1,920,000 49,446 47,936 2,017,382 5,542 5,542 1,920,000 49,446 53,478 2,022,924 Depreciation ond impaiments At l October 2021 Disposals Depreciation Impoirment At 30 September 2022 97,800 32,109 35,421 165,330 32,600 3,467 2,709 38,776 130,400 35,576 38,130 204,106 Net book values At 30 September 2021 At 30 September 2022 1,822,200 1,789,600 17.337 13,870 12.515 1,852,052 15,348 1,818,818 The Vinery Centre was revolued on the basis of depreciated replacement cost as of 30 September 2018. Following o professionol opproisol of the property ond after careful analysis of the construction costs incurred in 2016, the replacement cost was determined to be £1,920,000 compored to o book value of E2,414,278 and on impairment was recognised in the period to September 2018. Depreciation on the freehold building hos been charged in the subsequent accounting periods. Hod the Vinery Centre freehold lond and buildings not been revolued, the carrying value at 30 September 2021 under the historical cost method would hove been £2,235,390. 35 Leeds Mencap Notes to the Financial Statements for the yeor ended 30 September 2022 (continued) 14. Movement in funds Bolonce ot l October 2021 Income Expenditure Transfers Goins Bolonce at ond 30 September losses 2022 Restricted funds: Hawthorn Fund LCF (Jimbo's fund) Rotory Club of Leeds Other 10,513 110,5131 116,3801 13,O¢XJI 16.380 3,000 Ffjmily Support Comic Relief Other 16,3411 17,150 71,221 8,216 151,1881 124,4951 13,692 871 Childcure MorTisons Foundotion oiher 22,384 44,032 22,384 144,0321 Youth Actlvltiès Children in Need Isibsl Youlh Clubs 10,153 9,986 2,375 110,7551 12,3751 9.384 Communty Hub ProjecUOther Leeds City Council Other Total restricted funds ot 30Se tember 2022 22,5 122,5CKJI 124,2051 24,205 53,975 201.799 1209,4431 46,331 Unestrirted funds: Designated funds Vinery Centre - Property 1,531,135 Contin enc reserve 250,000 1,781,135 132,6001 34,214 1250,0001 132,6001 1215,7861 1,532,749 1,532,749 General funds Total unrestrirted fvnds at 30 September 2022 195,321 800,627 1788,5161 215,786 423,218 1,976.456 8c￿),627 1821,1161 1,955,967 Totol fur￿$ ot 30 September 2022 2,030,431 1,002,426 11.030,5591 2,002,298 38 Leeds Mencap Notes to the Financial Statements for the year ended 30 September 2022 (continued) Movement In funds- 2021 Balonce at l October 2020 Income Expendi￿re Transfers Goin5 Balonce at ond 30 September losses 2021 Restricted fvnds: Howthorn Fund Children in Need LCF (Jimbo's fund) Other 8.297 18,100 3.500 18,2971 17.5871 13,51)Jl 10,513 Family Support Comic Relief Other 56,710 34,503 163,0511 117,3531 16,3411 17.150 Chlldcare 23,958 123,9581 Youth Activities Children in Need Isibsl Youth Clubs 18,691 14,015 18,5381 114,0151 10,153 Community Hub Proj•ctlOth•r Natlonal Lottery Leeds City Council Other Total restrirted fvnds at 30Se mber2021 30,549 87,850 4,692 130,5491 165,3501 14,6921 22,500 300,865 1246,8901 53,975 Unestrlcted funds: Designated funds Vinery Centre- Property 1,530,993 Contingency Teserve 250,000 1,780,993 142 1,531,135 250,000 1.781,135 142 Generol funds Total unrestrirted funds ot 30 September 2021 226,730 727,396 1758.8051 195.321 2,007,723 727.396 1758,6631 1.976,456 Total funds at 30 September 2021 2,007,723 1,028.261 11,005,553> 2,030,431 39 Leeds Mencap Notes to the Financial Statements for the yeor ended 30 September 2022 (continued) 21. Analysis of changes in net debt l October 2021 Other non- 30 September cosh chonges 2022 Coshflows Cosh at bank and in hand Bonk loan falling due within l year Secured bank loan (falling due in less thon 5 years) 553,585 (237,3041 35,982 135,178) 316,281 35,018 34.214 291,065 134,214) 256,851 880,632 (272,4821 608,150 43