2022-12-31-accounts

Trustees			Dr EJ Campbell
			Mrs SJCoode MBE DL
			Mr M Gifford
			Mr MEF James
			Mr TSneddon -	Chairman
			Mr M Ward
			Mr D Phyall
			Mr BPooley			(Appointed	23 January 2023)
Secretary			Mr BPooley - appointed			23 January 2023
			Mr AE James - resigned			7 March 2022
Centre Manager			Ms S Snell
Charity	number		1093691
Company		number	04460611
Principal	address		Bradbury House
			Hewas Water
			STAUSTELL
			Cornwall
			PL26 7JF
			www. merlinmscentre.		org.uk
Registered		office	Bradbury House
			Hewas Water
			STAUSTELL
			Cornwall
			PL26 7JF
Auditor			RRL LLP
			Peat House
			Newham Road
			TRURO
			Cornwall
			TR12DP
Bankers			Barclays Bank PLC
			Truro Group
			55A Bank Street
			NEWQUAY
			Cornwall
			TR7 1JE
			HSBC Bank PLC
			45 Commercial	Street
			CAMBORNE
			Cornwall
			TR14 8AX

			Page
Chairman's	statement		1-4
Trustees'	report		5-7
Statement	oftrustees'	responsibilities
Independent auditor's		report	9-12
Statement	offinancial	activities	13
Balance sheet			14
Statement	ofcash flows		15
Notes to the financial		statements	16-36

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
	Notes	2022	2022 f	2022f	2021	2021 F	2021
Income and endowments	from:
Donations and legacies		167,367	161,993	329,360	561,206	6,599	567,805
Charitable activities		155,226		155,226	90,350		90,350
Other trading activities		175,512		175,512	90,490		90,490
Investments		6,195		6,195	4		4
Other income		18,470		18,470
Total income		522,770	161,993	684,763	742,050	6,599	748,649
Ex enditure on:
Raising funds		74,271		74,271	58,115		58,115
Charitable activities		489,252	14,457	503,709	392,705	5,000	397,705
Total resources
expended		563,523	14,457	577,980	450,820	5,000	455,820
Net gains on
investments	14	2,198		2,198	5,798		5,798
Net
(outgoing)/incoming
resources before		(38,555)	147,536	108,981	297,028	1,599	298,627
transfers
Gross transfers between
funds		28,963	(28,963)		32,362	(32,362)
Net movement in funds		(9,592)	118,573	108,981	329,390	(30,763)	298,627
Fund balances at 1
January 2022		1,244,111	1,940,504	3,184,615	914,721	1,971,267	2,885,988
Fund balances at 31
December 2022		1,234,519	2,059,077	3,293,596	1,244,111	1,940,504	3,184,615

						2022		2021
					Notes
Fixed assets
Intangible	assets				15		1,391		1,391
Tangible assets					16		2,795,318		2,827,290
Investments					17		69,797		67,599
							2,866,506		2,896,280
Current assets
Stocks					19	1,065		528
Debtors					20	104,481		11,985
Cash at bank and		in	hand			353,337		293,213
						458,883		305,726
Creditors:	amounts		falling due within		21
one year						(31,793)		(17,391)
Net current	assets						427,090		288,335
Total assets less		current		liabilities			3,293,596		3,184,615
Income funds
Restricted funds					24		2,059,077		1,940,504
Unrestricted	funds
Designated	funds				25	953,209		992,248
General unrestricted			funds			281,310		251,863
							1,234,519		1,244,111
							3,293,596		3,184,615

					2022		2021
				Notes
Cash flows from operating		activities
Cash generated from operations				30		105,308		355,166
Investing	activities
Purchase	oftangible fixed assets				(67,979)		(72,896)
Proceeds	on disposal oftangible		fixed
assets					16,600
Purchase	of investments						(504)
Investment	income received				6,195		4
Net cash	used in investing	activities				(45,184)		(73,396)
Financing	activities
Repayment	of borrowings						(180,000)
Net cash used in financing		activities						(180,000)
Net increase in cash and cash			equivalents			60,124		101,770
Cash and	cash equivalents	at beginning		ofyear		293,213		191,443
Cash and	cash equivalents	at end of		year		353,337		293,213

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2022	2022	2022	2021	2021	2021
		f			E	E	F
Donations	and gifts	45,391		45,391	57,386		57,386
Legacies	receivable	51,326		51,326	410,748		410,748
Grants receivable		70,650	161,993	232,643	93,072	6,599	99,671
		167,367	161,993	329,360	561,206	6,599	567,805

Donations and legacies							(Continued)
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2022	2022	2022	2021	2021	2021
				f	F	f	E
Grants	receivable for
core activities
Disability	Cornwall				11,357		11,357
Garfield	Weston
Foundation					25,000		25,000
Cornwall	Council
Funding	-Covid-19
support					10,050		10,050
Edward	Gostling
Foundation		25,000		25,000
Sport England			8,160	8,160
Thomas	J Horne
Memorial	Trust	9,000		9,000	8,500		8,500
Cornwall	Council
(COMF)		25,000		25,000
The Band Trust			120,000	120,000
HMRC Job Retention
Scheme	Funding				17,055		17,055
Other		11,650	33,833	45,483	21,110	6,599	27,709
		70,650	161,993	232,643	93,072	6,599	99,671

3	Donations and legacies					(Continued)
	The amounts included in other grants include		the following:
	Restricted:
	E6,414 - Claire Milne Trust
	E4,673-The Cornwall Community	Foundation
	E2,500 - The Norman Family Charitable Trust
	E2,982- Royal Warrant Holders Association
	E7,080 - Grand Lodge of Mark (Comwall Mark		Foundation)
	F8,011 - Kickstart
	E2,173 - Duchy Health Charity
	Equal to/less than E1,000 - Various	charitable	entities,	totalling	fnik
	Unrestricted:
	E2,500- The Jules Thorn Charitable	Trust
	E2,000 - The Albert Van den Bergh	Charitable	Trust
	f2,000-The Hospital Saturday Fund
	Equal to/less than F1,000-Various	charitable	entities,	totalling	E5,150

		2022	2021
		E
Therapies	,	155,226	90,350

		Unrestricted	Unrestricted
		funds	funds
		2022f	2021
Fundraising	events	45,625	28,236
Retail and Cafh income		39,286	24,677
Room hire		50,844	37,577
Solar panel	income	15,827
Pool hire		23,930
Other trading	activities	175,512	90,490

		Unrestricted	Unrestricted
		funds	funds
		2022	2021
		E
Income	from listed investments	5,622
Interest	receivable	573
		6,195

		Unrestricted	Total
		funds
		2022	2021
			F
Net gain on disposal oftangible	fixed assets	16,599
Other income		1,871
		18,470

		2022	2021
Income generation
Marketing and publicity		281	656
Other fundraising	costs	22,241	13,447
Staff costs		43,233	36,180
Support costs		8,516	7,832
Income generation		74,271	58,115

		2022	2021
Staff costs		225,498	159,393
Depreciation and impairment		99,950	100,082
Light and heat		37,609	20,752
Repairs and renewals		23,782	17,272
Subscriptions		1,378	1,085
Subsidised therapy costs		24,699	22,816
Travel and subsistence		2,695	1,997
Cleaning		23,414	13,540
Rent and rates		4,126	6,916
Bank charges		773	1,310
Entertainment		806	1,600
		444,730	346,763
Share ofsupport costs (see note 10)		47,991	39,652
Share ofgovernance	costs (see note 10)	10,988	11,290
		503,709	397,705
Analysis by fund
Unrestricted funds		489,252	392,705
Restricted funds		14,457	5,000
		503,709	397,705

Support	cos	ts
			Support	Governance	2022	2021	Basis of	allocation
			costs	costs
				f.
Staff costs			28,947	5,000	33,947	27,810	Staff time
Insurance			6,502		6,502	5,332	Estimated	usage
Telephone			12,435		12,435	11,378	Estimated	usage
Postage and		stationery	8,623		8,623	7,964	Estimated	usage
Audit fees				2,220	2,220	-	Governance
Accountancy				2,412	2,412	2,220	Governance
Legal and	professional			1,356	1,356	1,850	Governance
Independent		Examiner's					Governance
Fees						2,220
			56,507	10,988	67,495	58,774
Analysed	between
Fundraising			8,516		8,516	7,832
Charitable	activities		47,991	10,988	58,979	50,942
			56,507	10,988	67,495	58,774

The average monthly	number ofemployees during the year w	as:
		2022	2021
		Number	Number
Charitable activities	and administration	13	10
Employment costs		2022 f.	2021f
Wages and salaries		273,631	204,946
Social security costs		24,353	15,034
Other pension costs		4,694	3,403
		302,678	223,383

12	Net movement in funds	Net movement in funds			2022	2021
					E	E
	Net movement	in funds is stated	after charging/(crediting)
	Fees payable	to the company's	auditor for the audit ofthe company's	financial
	statements				2,220
	Depreciation	ofowned tangible	fixed assets		99,950	100,082
	Profit on disposal oftangible fixed assets				(16,599)

			Unrestricted	Unrestricted
			funds	funds
			2022	2021
				E
	Revaluation	of investments	2,198	5,798
15	Intangible fixed assets
				Fishing rights
	Cost
	At 1 January	2022 and 31 December 2022		1,391
	Amortisation	and impairment
	At 1 January	2022 and 31 December 2022
	Carrying amount
	At 31 December 2022			1,391
	At 31 December 2021			1,391

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	Unlisted
	investments
	F
Cost or valuation
At 1 January 2022	67,599
Valuation changes	2,198
At 31 December 2022	69,797
Carrying amount
At 31 December 2022	69,797
At 31 December 2021	67,599

18	Financial	instruments			2022	2021f
	Carrying	amount of	financial assets
	Instruments measured		at fair value through	profit or loss	69,797	67,599
19	Stocks
					2022	2021
					f.
	Finished	goods and goods for resale			1,065	528
20	Debtors
	Amounts	falling due	within one year:		2022f	2021
	Trade debtors				17,769	6,985
	Other debtors				15,000	5,000
	Prepayments and accrued income				71,712
					104,481	11,985

Creditors: am	ounts falling due within one year
		2022	2021
Other taxation	and social security	5,962	8,902
Trade creditors		11,405	3,954
Other creditors		531	35
Accruals		13,895	4,500
		31,793	17,391

The charge to profit or l	oss in respect ofd	efined contribut	ion schemes	was E4,694 (	2021:f3,692).
Analysis of net assets	between funds
	unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds		funds	funds
	2022	2022		2021	2021	2021
	f	F		f	F	F
Fund balances at 31
December 2022 are
represented by:
Intangible fixed assets	1,391		1,391	1,391		1,391
Tangible assets	858,341	1,936,977	2,795,318	877,529	1,949,761	2,827,290
Investments	69,797		69,797	67,599		67,599
Current assets/(liabilities)	304,990	122,100	427,090	281,235	7,100	288,335
	1,234,519	2,059,077	3,293,596	1,227,754	1,956,861	3,184,615

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26	Capital commitments				2022f	2021
	At 31 December 2022 the charity had	capital commitments		as follows:
	Contracted for but not provided in the	financial statements:
	Acquisition of property, plant and equipment				32,848
27	Related party transactions
	Remuneration of key management	personnel
	The remuneration of key management	personnel	is as follows.
					2022	2021
	Aggregate compensation				122,240	64,334

				2022	2021
	Within one year			6,511	6,511
	Between	two and five	years	7,054	13,565
				13,565	20,076
29	Analysis	ofchanges	in net funds
	The charity had no debt during the year.

30	Cash generated from	operations	operations				2022	2021
	Surplus for the year						108,981	298,627
	Adjustments for:
	Investment income recognised		in statement		offinancial	activities	(6,195)	(4)
	Gain on disposal oftangible fixed assets						(16,599)
	Fair value gains and losses on		investments				(2,198)	(5,798)
	Depreciation and impairment oftangible			fixed assets			99,950	100,082
	Movements in working	capital:
	(Increase)/decrease in	stocks					(537)	2,049
	(Increase) in debtors						(92,496)	(4,204)
	Increase/(decrease) in	creditors					14,402	(35,586)
	Cash generated from	operations					105,308	355,166