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2022-12-31-accounts

Elmbridge Mencap

(Company Limited by Guarantee)

Company Number 4504051 Registered Charity Number 1094666

Report and Financial Statements

Year Ended: 31 December 2022

Contents
Page		 Contents
Page
Reference and Administrative Details_________ 1
Structure, Governance and Management_____ 2
Objectives and Activities______ 3
Achievements and Performance______ 3
Financial Review____________ 4
Reserves Policy_______ 5
Future Plans__________ 6
Public Benefit_________ 6
Statement of Trustees’ Responsibilities_______ 7
Statement as to Disclosure to our Independent Examiner______ 7
Independent Examiner’s Report_______ 8
Statement of Financial Activities_______ 9
Balance Sheet_________ 10-11
Notes to the Accounts_________ 12-21

Elmbridge Mencap

Report of the Trustees for the year ended 31 December 2022

The Trustees are pleased to present their annual Trustees’ report and the Financial Statements of Elmbridge Mencap (“the charity”) for the year ended 31 December 2022, which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The Financial Statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Reference and administrative details

Charity Name: Elmbridge Mencap Charity Number: 1094666 Company Number: 4504051 Registered Office and Burview Hall Operational Address Queens Road Walton on Thames Surrey KT12 5AB

Directors and Officers

The Directors of the charity are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. The following served as Trustees and officers during the year.

Dr P Walsh Chair Ms C Pease Vice Chair Mr S Peckham Treasurer Mr J Reeves Resigned 18 July 2022 Ms E Rigden Mr J Richardson Mr B Skinner Mr N Blake Ms L Taylorson Appointed 16 May 2022 Mr P Inkpen Appointed 27 September 2022 Mr P Sanders Appointed 27 September 2022 Ms E Hoaen Resigned 4 July 2022 Mr E Rigden Resigned 4 July 2022

Company Secretary

Mr E Rigden Resigned 4 July 2022 Mr S Peckham Appointed 2 July 2022

Accountants

Heyburn Bennett Ltd 9 Bridge Street Walton on Thames Surrey KT12 1AE

Bankers

Barclays Bank PLC P.O. Box 193 8/12 Church Street Walton on Thames Surrey KT12 2YW

1

Solicitors

Nichols Marcy Dawson LLP Portman House Colby Road Walton on Thames Surrey KT12 2RN

Structure, Governance and Management

Governing Document

Elmbridge Mencap is a charitable company limited by guarantee, incorporated on 6 August 2002 and registered as a charity on 18 November 2002. The charity was established under its Memorandum and Articles of Association. In the event of the charity being wound up, members may be required to contribute an amount not exceeding £1.

Elmbridge Mencap is an independent charity affiliated to the Royal Mencap Society.

Appointment of Trustees

The Articles of Association allow for a maximum of 16 Trustees. Honorary officers are elected from the membership at the AGM until the next AGM, when they are eligible for re-appointment. Trustees serve for a period of three years with one third standing down each year. The Trustees have the power to co-opt a member at any time to fill a vacancy, provided that not more than one-third of the Trustees would be co-opted members.

All members are circulated with invitations to nominate Trustees prior to the AGM advising them of the retiring Trustees and requesting nominations for the AGM.

Trustee induction and training

New Trustees are given copies of the Memorandum and Articles of Association, latest accounts and details of current financial standing, and Charity Commission literature regarding their legal obligations under charity and company law, and informed of any changes as and when they become known. They are also given copies of all current policies agreed by the Charity. All Trustees are kept informed about, and vote for, the adoption or otherwise of the annual budget, and are encouraged to attend external training events which could improve their role as Trustees.

Organisation

The Board of Trustees, which normally meets ten times a year, administer the charity and are responsible for all major decisions of the charity regarding activities, pricing, staff salaries, capital expenditure and investment of funds as well as the strategic direction and policy of the charity. Job specifications give clear detail of roles and responsibilities.

Risk Management

The Trustees have a risk management process which comprises:

At the present time the Trustees believe that there are no risks connected with the internal management of the charity beyond those of staff dishonesty, which are managed by supervision of income and accounting functions and internal control processes and are insured. Because the charity operates its activities from Burview Hall it is exposed to risk should their landlord not extend or renew their lease.

Fundraising

The charity does not utilise professional fundraisers or commercial participators in our fundraising activities. The charity carries out limited scale fundraising events that contribute consistently to the reserves. The Trustees were delighted to be able to hold a successful jumble sale and a Christmas Fair during 2022. Fundraising for the sensory garden continued during the year with many generous donations secured.

2

Investment Policy

Aside from retaining a prudent amount in reserves each year most of the charity’s funds have historically been spent in the short term (under 5 years) and the Trustees require that a generous level of reserves is maintained in liquid savings accounts. However, following receipt of a large legacy during 2019, the Trustees have taken the decision that a large investment should be made in an investment portfolio with a longer-term horizon with a view to securing the long-term future of the charity, this may involve funding from reserves both projects that the Trustees believe are crucial to the future of the charity and operating deficits incurred whilst providing our core services.

Objectives and Activities

The objectives of the charity are to provide support for people with a learning disability, in particular by the provision of practical help for them and for their families, dependants and carers, and to provide or assist in the provision of facilities for the recreation or other leisure time occupation for people who have need thereof by reason of learning disability with the object of improving their quality of life.

To achieve its objectives the charity leases Burview Hall in Walton-on-Thames from Walton Charity. The hall is equipped and used by the charity as the main venue for its activities. When not required by the charity the hall is hired to other organisations and individuals who support people with learning disabilities. It is the charity’s policy to keep this hire charge as low as possible to ensure full use of the hall. We encourage employment and integration with the general public of people with learning disabilities.

The main activities for the year continued to be the upkeep and hiring out of Burview Hall and the running of the charity’s own programme of events, which comprised the following:

The Trustees decided during the year that Get up and Go could no longer be offered.

The policies used to achieve the objectives have continued to be:

In addition to the above during the year the Trustees resolved that the Burview Hall premises have sufficient capacity to be able to offer a Day Service for customers with Learning Disabilities. This opened in November 2022 on 3 days per week and is intended to eventually cater for up to 25 clients.

Achievements and performance

During the year we were able to return to providing our full range of activities after the suspension of the COVID-19 pandemic restrictions. We were delighted that our hall hirings returned to levels approaching those before the pandemic. The mainstays of our own activities continue to be our staff and volunteers.

We were delighted to be able to return to hiring out the Walton Playhouse for a performance by the Desborough Players.

We were delighted to be chosen by Squires Garden Centre to be their Charity of the Year (2022-23). We are grateful for the support Squires have given us, including donations of items for the Sensory Garden.

The highlight of the year was the opening our sensory garden, with a soft opening on 29 August 2022. The Trustees are extremely proud of this achievement having raised just over £100,000 to fund the development. The Trustees believe that the Charity now has a major asset that will provide great joy and interest to our customers. The Trustees would also like to express the gratitude to all those who participated in the project – donors, suppliers, volunteers and staff.

3

Elmbridge Mencap Activities

A description of our activities is set out below.

Nova Club

Our evening club for adults has 40 members, many of whom regularly attend the fortnightly sessions held throughout the year. We were able to return Nova Club to more normal operations this year and to increase the activities on offer. A diary of events allowed club members to know what activities would be run each evening.

Youth Club

This activity has a small but increasing number of attendees, but we continue to believe in the benefit of this event.

Family Fun Afternoon

This activity was re-opened during the year.

Get Up & Go

This activity has had to be discontinued due to issues in securing staff or volunteers to run it.

Cinema Night

Once a month, on a Saturday, we hold the cinema night. This is regularly attended by up to 25 people, some with their carers.

One to One

One to One provide a weekly evening leisure activity.

Other Organisations’ Open Activities

There follows a list of activities arranged by others at Burview Hall on a regular basis open to anyone with a learning disability. Charges vary.

Music workshops for adults once a month Run by Elmbridge Community Link Wednesday Arts/Craft Workshop Run by Elmbridge Community Link Sunday Club – once a fortnight Run by White Lodge Centre

Play Schemes

Due to other activities planned the Trustees determined not to accommodate the Summer Play Scheme which is normally run by the White Lodge Centre.

Financial Review

The charity had a satisfactory year, showing an overall surplus of £9,102 (2021: £77,224). The resumption of services after the pandemic resulted in hall letting income being £7,444 higher than 2021. In addition, many of our regular fundraising events restarted, including a jumble sale and Christmas fair that generated £4,267. Our fundraising activities and the generosity of our friends and supporters has resulted in grant and donation income of £56,381, with £1,681 of that specifically donated for the sensory garden and a further £38,253 received as the final instalment from the Herbert Freeman Trust. We spend time reviewing our annual budget and reserve policy to enable us to meet our financial challenges as a viable charity. All means of making savings plus extra fundraising will still need to continue to be thoroughly investigated in 2022.

The Trustees believe that the performance of the charity during 2022 leaves us well placed for 2023 and beyond.

4

Reserves Policy

At the end of 2022 the charity’s reserves stood at £414,554 of which £106,342 represents restricted reserves and £304,846 represents designated reserves. This leaves the general funds in a surplus position of £3,366.

Our Reserves policy is based on Designated and any Restricted Funds, which are reviewed annually. The review is carried out together with our annual budget and strategic plan review towards the end of our financial year. The charity had no Permanent or Expendable endowments during 2022.

Fund Policy
Long Term Hall
Maintenance		 Under the terms of our lease, we are obliged to redecorate internally. The fund now also
covers the five yearly fixed wiring testing and emergency lighting testing; and any future
major repairs and replacement.
Operating Contingency This fund is intended to enable us to carry out our basic services, such as running the adult
and youth evening clubs, pay for insurances, etc, if Burview Hall was unable to be used for
up to a year and we had no access to or income from the hall hire. This fund is reviewed
annually.
The H Freeman
Legacy Fund		 During December 2019 the trustees were informed that the charity had been left a legacy by
a past member. This legacy will be invested in accordance with our investment policy with
the aim of securing the future of the charity for the long-term.

Current Designated & Restricted Funds

Unrestricted
Funds
General funds
Designated funds
Long Term Hall Maintenance
Operating Contingency
T H Freeman Legacy
Restricted Funds
Restricted funds
Sensory Garden Development
Musical Instruments
Website Development
One to One
TOTAL FUNDS		 At
1.01.22
£
7,076
50,000
30,000
226,593
80,428
10,057
1,000
298
405,452		 Incoming
resources
£
44,683
-
-
38,253
8,567
-
-
-
91,503		 Resources
expended
£
(64,473)
-
-
-
(9,471)
(1,247)
(6,100)
(1,110)
(82,401)		 Transfers
between
funds
£
16,080
-
-
(40,000)
18,008
-
5,100
812
-		 At
31.12.22
£
3,365
50,000
30,000
224,846
97,532
8,810
-
-
414,554

5

Plans

The Trustees’ policy of working with other groups will continue. We will continue to review approaches from organisations that meet the objectives of the charity.

Public Benefit

The Trustees are satisfied that the activities undertaken by the charity as outlined under Objectives and Activities and Achievements and Performance constitute a significant public benefit to members of the local community with learning disabilities and that they have therefore complied with the Charities Act 2011 to have due regard to public benefit guidance published by the Charities Commission.

6

Statement of Trustees’ Responsibilities

Company law requires the Trustees, who as stated above are the Directors of the charity for the purposes of the Companies Act 2006, to prepare Financial Statements for each financial year which give a true and fair view of the state of affairs of the company and of the incoming resources and application of resources, including the income and expenditure for that period. In preparing these Financial Statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the Financial Statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included in the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of Financial Statements may differ from legislation in other jurisdictions.

This report has been prepared having taken advantage of the small companies exemption in the Companies Act 2006.

Statement as to disclosure to our Independent Examiner

In so far as the Trustees are aware at the time of approving our annual report:

For and on behalf of the Trustees

…………………………………….. Dated………………………………… Dr Paula Walsh, Chair

7

Independent Examiner’s Report to the Trustees of Elmbridge Mencap (the

company”)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2022 which are set out on pages 4 to 20.

Responsibilities and basis of report

As the charity trustees of the Company (and also its directors for the purposes of Company Law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”)

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner’s Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. Accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act: or

  2. The accounts do not accord with those records: or

  3. The accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a “true and fair view” which is not a matter considered as part of an independent examination: or

  4. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102)]

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

David Alan Bennett FCCA, CTA, TEP Heyburn Bennett Limited 9 Bridge Street Walton on Thames Surrey KT12 1AE

Date: ………………….

8

Statement of Financial Activities (incorporating the income and expenditure account)

For the Year Ended 31 December 2022.

INCOME AND ENDOWMENTS FROM
Donations and legacies
16
Charitable activities
Charitable activities
16
Other trading activities
16
Investment income
16
Other income
16
Total
EXPENDITURE ON
Charitable activities
Raising funds
17
Charitable activities
17
Support costs
17
Total
NET INCOME/(EXPENDITURE)
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
Transfers between Funds
12
Net movement in Funds
RECONCILIATION OF FUNDS
Total Funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Funds
£
41,093
28,041
8,334
5,468
-
82,936
527
12,805
47,574
60,906
22,030
(3,567)
18,463
(23,920)
(5,457)
313,669
308,212		 Restricted
Funds
£
7,469
1,098
8,567
17,928
17,928
(9,361)
(9,361)
23,920
14,559
91,783
106,342		 Total Funds
31.12.22
£
48,562
29,139
8,334
5,468
-
91,503
527
30,733
47,574
78,834
12,669
(3,567)
9,102
-
9,102
405,452
414,554		 Total Funds
31.12.21
£
3,717
106,489
7,885
5,560
2,800
126,451
1,280
29,633
27,481
58,394
68,057
9,167
77,224
-
77,224
328,228
405,452

9

Balance Sheet At 31 December 2022

FIXED ASSETS
Tangible Assets
8
CURRENT ASSETS
Debtors
9
Investments
10
Cash at bank and in hand
CREDITORS
Amounts due within one year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITES
NET ASSETS
FUNDS
Restricted Funds
12
Unrestricted
Funds
General funds
12
Designated funds
12
TOTAL FUNDS		 Unrestricted
Funds
£
1,319
9,570
235,831
71,000
316,401
(9,508)
306,893
308,212
308,212		 Restricted
Funds
£
106,342
-
-
-
-
-
-
106,342
106,342		 Total Funds
31.12.22
£
107,661
9,570
235,831
71,000
316,401
(9,508)
306,893
414,554
414,554
106,342
3,366
304,846
414,554		 Total Funds
31.12.21
£
2,149
5,999
239,397
166,694
412,090
(8,787)
403,303
405,452
405,452
91,783
7,076
306,593
405,452

10

Balance Sheet – continued At 31 December 2022

The trustees/directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 relating to small companies and that members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with section 477 of the Companies Act 2006.

The trustees/directors accept their responsibilities for:

  1. Ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

  2. Preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies’ regime.

These financial statements were approved by the Board of Trustees on 19 May 2023 and were signed on their behalf by:

Dr P Walsh - Chair

11

Notes to the Financial Statements For the Year Ended 31 December 2022

1. ACCOUNTING POLICIES

Identification

Elmbridge Mencap is a Private Company Limited by Guarantee incorporated in England. The principal place of business is Burview Hall, Queens Road, Walton on Thames, Surrey, KT12 5AB. The charity is a public benefit entity.

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS102) “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019)”. Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK And Republic of Ireland” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that this income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis, inclusive of any VAT which cannot be recovered and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment including Office Fittings - 25% per annum straight line
Computer Equipment - 25% per annum straight line
Improvements to Premises - 10% per annum straight line
Interactive Floor - 20% per annum straight line
Sensory Garden - 10% - 33% per annum straight line

Investments

Investments are valued at fair value through the Statement of Financial Activities. Pooled investment vehicles are valued at bid price. The objective for the managed funds is to provide a higher investment return than could be achieved by a high-quality bond investment over the medium to long-term. Short-term highly liquid investments are included as cash at bank.

Debtors

Short-term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts.

Creditors

Short-term creditors are measured at transaction price.

Going Concern

At the date of signing the accounts there were no material uncertainties about the charity’s ability to continue.

Taxation

The charity is exempt from corporation tax on its charitable activities.

12

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for a particular restricted purpose.

2. CHARITABLE ACTIVITES

Hall hire
Clubs, activities and other events
Grants received		 31.12.22
£
20,263
6,876
2,000
29,139		 31.12.21
£
12,818
4,060
89,609
106,488

A grant of £1,500 was received from Elmbridge Borough Council in response to additional restrictions created by the Covid 19 Pandemic. This has been used to fund general operating costs of the charity.

3. INVESTMENT INCOME

Deposit account interest
Dividends		 31.12.22
£
587
4,881
5,468		 31.12.21
£
843
4,717
5,560

4. NET INCOME/EXPENDITURE

This is stated after charging:
Depreciation - owned assets
Accountants' preparation and Independent Examination inc. VAT		 31.12.22
£
5,789
1,689		 31.12.21
£
2,177
1,614

5. TRUSTEES REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.

Trustees Expenses

There were £40 trustees’ expenses paid for the year ended 31 December 2022 (£NIL for the year ended 31 December 2021). These were in relation to travel and applicable to one trustee.

13

6. STAFF COSTS

Wages & salaries
The average monthly number of employees during the year was as follows:
Average number of employees - full time equivalent		 31.12.22
18,961
31.12.22
1		 31.12.21
15,421
31.12.21
1

There are an average of 8 part-time staff on a monthly basis

No employees received employer benefits exceeding £60,000

14

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Charitable activities
Other trading activities
Investment income
Other income
Total
EXPENDITURE ON
Charitable activities
Raising funds
Charitable activities
Support costs
Total
NET INCOME/(EXPENDITURE)
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
Transfers between Funds
Net movement in Funds
RECONCILIATION OF FUNDS
Total Funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Funds
£
1,474
29,971
7,885
5,560
2,800
47,690
1,280
21,248
27,481
50,009
(2,319)
9,167
6,848
(21,407)
(14,559)
328,228
313,669		 Restricted
Funds
£
2,243
76,518
78,761
8,385
8,385
70,376
70,376
21,407
91,783
91,783		 Total Funds
£
3,717
106,489
7,885
5,560
2,800
126,451
1,280
29,633
27,481
58,394
68,057
9,167
77,224
-
77,224
328,228
405,452

15

8. TANGIBLE FIXED ASSETS

COST
At 1 January 2022
Additions
At 31 December 2022
DEPRECIATION
At 1 January 2022
Charge for the year
At 31 December 2022
NET BOOK VALUE
At 31 December 2022
At 31 December 2021
9. DEBTORS: AMOUNTS FALLING DUE UNDER ONE
Trade debtors
Prepayments and accrued income
Other debtors
10. INVESTMENTS
Unlisted investments		 Unrestricted
£
136,735
-
136,735
134,586
831
135,417
1,319
2,149
YEAR		 Restricted
£
-
111,301
111,301
-
4,959
4,959
106,342
-
31.12.22
£
3,725
5,845
-
9,570
31.12.22
£
235,831
235,831		 Total
£
136,735
111,301
248,036
134,586
5,789
140,375
107,661
2,149
31.12.21
£
1,766
4,233
-
5,999
31.12.21
£
239,397
239,397

16

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Social security and other taxes
Accruals and deferred income
Other creditors		 31.12.22
£
5,246
1,241
2,578
443
9,508		 31.12.21
£
5,503
389
2,640
255
8,787

12. MOVEMENT IN FUNDS

At 1.01.22
£
Unrestricted Funds
General funds
7,076
Designated funds
Long Term Hall Maintenance
50,000
Operating Contingency
30,000
T H Freeman Legacy
226,593
Restricted Funds
Restricted funds
Sensory Garden Development
80,428
Musical Instruments
10,057
Website Development
1,000
One to One
298
TOTAL FUNDS
405,452		 Net
movement
in funds
£
(19,790)
-
-
38,253
(904)
(1,247)
(6,100)
(1,110)
9,102		 Transfers
between
funds
£
16,080
-
-
(40,000)
18,008
-
5,100
812
-		 At 31.12.22
£
3,366
50,000
30,000
224,846
97,532
8,810
-
-
414,554

17

Net movement in funds included in the above are as follows:

Unrestricted Funds
General funds
Designated funds
Long Term Hall Maintenance
Operating Contingency
T H Freeman Legacy
Restricted Funds
Restricted funds
Sensory Garden Development
Musical Instruments
Website Development
One to One
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted Funds
General funds
Designated funds
Long Term Hall Maintenance
Operating Contingency
Sensory Garden Development
T H Freeman Legacy
Restricted Funds
Restricted fund
Sensory Garden Development
Musical Instruments
Website Development
One to One
TOTAL FUNDS		 At 1.01.21
£
228
50,000
30,000
21,407
226,593
-
-
-
-
328,228		 Incoming
resources
£
44,683
-
-
38,253
8,567
-
-
-
91,503
Net
movement
in funds
£
8,331
(1,483)
-
-
-
59,021
10,057
1,000
298
77,224		 Resources
expended
£
(64,473)
-
-
-
(9,471)
(1,247)
(6,100)
(1,110)
(82,401)
Transfers
between
funds
£
(1,483)
1,483
-
(21,407)
-
21,407
-
-
-
-		 Movement
in funds
£
(19,790)
-
-
38,253
(904)
(1,247)
(6,100)
(1,110)
9,102
At 31.12.21
£
7,076
50,000
30,000
-
226,593
80,428
10,057
1,000
298
405,452

18

Comparative net movement in funds, included in the above are as follows:

Unrestricted Funds
General funds
Designated funds
Long Term Hall Maintenance
Operating Contingency
Sensory Garden Development
T H Freeman Legacy
Restricted Funds
Restricted fund
Sensory Garden Development
Musical Instruments
Website Development
One to One
TOTAL FUNDS		 Incoming
resources
£
56,857
-
-
-
-
67,079
10,057
1,000
625
135,618		 Resources
expended
£
(48,526)
(1,483)
-
-
-
(8,058)
-
-
(327)
(58,394)		 Movement
in funds
£
8,331
(1,483)
-
-
-
59,021
10,057
1,000
298
77,224

13. RELATED PARTY TRANSACTIONS

Aggregate donations received from trustees without conditions were £2,067 (£2021 : £1,560). There are no other related party transactions in the operating period which require disclosure.

14. CAPITAL COMMITMENTS

There were no capital commitments as at 31 December 2022 or 31 December 2021.

15. OPERATING LEASE COMMITMENTS

The total of future minimum lease payments under non-cancellable operating leases for each of the following periods:

due within one year 31.12.22
£
1,514
1,514		 31.12.21
£
1,514
1,514

Lease payments recognised as an expense total £1,514 (2021: £1,514).

19

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

16. INCOME

INCOME AND ENDOWMENTS FROM
Donations and legacies
Subscriptions and donations
Legacies
Charitable activities
Hall hire
Clubs, activities and other events
Grants received
Other trading activities
Fundraising events, sale of donated goods
Brick fundraising
Other
Investment income
Bank account interest
Dividend income
Other income
JRCS Grant
Total incoming resources		 Total Funds
31.12.22
£
5,309
43,253
48,562
20,263
6,876
2,000
29,139		 Total Funds
31.12.21
£
3,717
-
3,717
12,819
4,061
89,609
106,489
6,120
1,098
1,116
8,334		 5,657
1,908
320
7,885
587
4,881
5,468
-
91,503		 843
4,717
5,560
2,800
126,451

20

17. EXPENDITURE

Charitable activities
Raising Funds
Charitable activities
Wages
Rent, light, heat and water
Activities costs
Sensory garden project
Bad debts
Support costs
Management
Insurance
Phone, stationery and office costs
Cleaning
Refuse disposal
Equipment - small items and repairs
Repairs, maintenance and gardening
Depreciation of tangible assets
Finance
Bank charges
Information technology
Software, support and training
Other
Sundries
Governance costs
Accountants' preparation and independent examination, inc. VAT
Companies House filing fee & data protection
Total resources expended
NET INCOME/(EXPENDITURE)		 527
18,961
5,943
2,251
3,265
313
30,733
2,114
977
9,886
3,214
333
13,717
5,789
36,030
105
8,185
1,303
1,689
262
78,834
12,669		 1,280
15,421
4,599
1,120
8,058
435
29,633
2,124
332
5,999
1,546
1,103
10,190
2,177
23,471
-
1,712
454
1,614
230
58,394
68,057

21