## **Elmbridge Mencap**
(Company Limited by Guarantee)
Company Number 4504051 Registered Charity Number 1094666
## Report and Financial Statements
Year Ended: 31 December 2023
|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 2023**
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 2023, 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 - Resigned 10 July 2023 Ms L Bassani Treasurer - Appointed 23 February 2023, Resigned 22 June 2023 Mr H Tomkins Treasurer - Appointed 18 October 2023 Mr J Reeves Appointed 23 February 2023 Ms E Rigden Mr J Richardson Mr B Skinner Mr N Blake Ms L Taylorson Mr P Inkpen Mr P Sanders
## **Company Secretary**
Mr P Sanders Appointed 10 July 2023 Mr S Peckham Resigned 10 July 2023
## **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:
- An annual review of the risks the charity may face, both financial and non-financial:
- Procedures to minimise the impact should those risks occur.
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 2 successful jumble sales and a Christmas Fair during 2023.
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:
- Day Service: Offering a variety of activities for adults with learning disabilities three days a week;
- Nova Club: An evening social club for adults held fortnightly throughout the year;
- Youth Club: An evening club for the 16-25 year olds, which are held fortnightly throughout the year;
- Cinema Night: A monthly showing of DVD’s on a large screen;
- Family Fun: A monthly afternoon session for the under 18’s and their families.
- One to One: An evening social club for adults held weekly throughout the year.
The policies used to achieve the objectives have continued to be:
- To grow and promote the Day Service offering.
- To keep the hiring of Burview Hall affordable and attract new hirers.
- To keep the structure and decoration of the building well maintained;
- To work and cooperate with other similar minded learning disability organisations.
- To increase our volunteer base.
## **Achievements and performance**
The Day Service has grown from strength to strength with an increase in the number of clients attending (30+) far exceeding initial projections. This is due in part to the hard work and enthusiasm displayed by the Day Service staff but also due to the decision by Elmbridge Borough Council to close many of its day services. We were approached by Elmbridge Borough Council in October 2023 and held discussions for several months regarding the council’s plans to close Cobham Link and our ability to take more clients. This has resulted in an increase in day service clients, with financial support from the council taking effect in April 2024.
Hall hirings have now almost 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 very pleased 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.
We are delighted by the refurbishment of the kitchen, with increased storage capacity, new convection hob and double oven and large fridge/freezer. A rising work surface has been installed to enable those in a wheelchair or less mobile to prepare food while seated.
3
Our new website went live during 2023 giving visitors a chance to view online all the wonderful facilities at the hall and help promote the services on offer. This has led to an increase in awareness of Elmbridge Mencap and driven more enquiries about our activities and the letting of our facilities.
## **Elmbridge Mencap Activities**
A description of our activities is set out below.
## **Day Service**
Run three days a week, offering a range of activities including arts and crafts, bowling, films, gardening, pool, and snooker, as well as sensory room sessions. Clients are also encouraged to help in the preparation of their own lunch.
## **Nova Club**
Our evening club for adults has 40 members, many of whom regularly attend the fortnightly sessions held throughout the year. A diary of events allowed club members to know what activities would be run each evening.
## **Youth Club**
The number of attendees has gradually increased over the year with members enjoying a range of activities including judo, movie nights, craft activities and treasure hunts in our outdoor spaces.
## **Family Fun Afternoon**
This activity has become more popular with at least 5 or more families attending each session.
## **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 Young Carers sessions four times a year Run by Action For Carers, Surrey
## **Financial Review**
The charity had a satisfactory year, showing an overall surplus of £5,209 (2022: £9,102). Hall letting income continues steady £21,877. In addition, many of our regular fundraising activities were held including two jumble sales and Christmas fair that generated £4,910. The Day Service has generated an income of £92,194. Our fundraising activities and the generosity of our friends and supporters has resulted in grant and donation income of £14,922. 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 2024.
The Trustees believe that the performance of the charity during 2023 leaves us well placed for 2024 and beyond.
4
## **Reserves Policy**
At the end of 2023 the charity’s reserves stood at £419,763 of which £91,466 represents restricted reserves and £304,846 represents designated reserves. This leaves the general funds in a surplus position of £23,451.
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 2023.
||**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**
**1.01.23**
**£**
3,365
50,000
30,000
224,846
97,532
8,810
-
-
414,554|**Incoming**
**resources**
**£**
159,362
-
-
-
-
-
-
-
159,362|**Resources**
**expended**
**£**
(138,551)
-
-
-
(11,135)
(3,741)
-
(726)
(154,153)|**Transfers**
**between**
**funds**
**£**
(726)
-
-
-
-
-
-
726
-|**At**
**31.12.23**
**£**
23,450
50,000
30,000
224,846
86,397
5,069
-
-
419,763|
|---|---|---|---|---|---|
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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in Financial Statements; and
- prepare the Financial Statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
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:
- there is no relevant information, being information needed by the Independent Examiner in connection with preparing their report, of which the Independent Examiner is unaware, and
- the Trustees, having made enquires of fellow Trustees and the Independent Examiner that they ought to have independently taken, have each taken all steps that he/she is obliged to take as a Trustee in order to make themselves aware of any relevant information and to establish that the Independent Examiner is aware of that information.
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 2023 which are set out on pages 4 to 21.
## 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.
Mark John Heyburn FCCA, 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 2023.**
|**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**
**£**
14,672
122,239
9,390
5,991
-
152,292
568
68,651
69,332
138,551
13,741
7,070
20,811|**Restricted**
**Funds**
**£**
-
250
250
15,852
15,852
(15,602)
(15,602)|**Total Funds**
**31.12.23**
**£**
14,672
122,489
9,390
5,991
-
152,542
568
84,503
69,332
154,403
(1,861)
7,070
5,209|**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|
||(726)
20,085
308,212
328,297|726
(14,876)
106,342
91,466|-
5,209
414,554
419,763|-|
|||||9,102|
|||||405,452
414,554|
9
**Balance Sheet At 31 December 2023**
|**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**
**£**
24,195
25,038
213,193
73,510
311,741
(7,639)
304,102
328,297
328,297|**Restricted**
**Funds**
**£**
91,466
-
-
-
-
-
-
91,466
91,466|**Total Funds**
**31.12.23**
**£**
115,661
25,038
213,193
73,510
311,741
(7,639)
304,102
419,763
419,763
91,466
23,451
304,846
419,763|**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|
10
## **Balance Sheet – continued At 31 December 2023**
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 2023 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 15 July 2024 and were signed on their behalf by:
Dr P Walsh - Chair
11
## **Notes to the Financial Statements For the Year Ended 31 December 2023**
## **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.
## **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.
12
## **2. CHARITABLE ACTIVITES**
|Hall hire
Clubs, activities and other events
Grants received
**3. INVESTMENT INCOME**
Deposit account interest
Dividends
**4. NET INCOME/EXPENDITURE**
This is stated after charging:
Depreciation - owned assets
Accountants' preparation and Independent Examination inc. VAT||**31.12.23**
**£**
21,848
100,361
250
122,459
**31.12.23**
**£**
639
5,352
5,991
**31.12.23**
**£**
19,673
1,777||**31.12.22**
**£**
20,263
6,876
2,000
29,139
**31.12.22**
**£**
587
4,881
5,468
**31.12.22**
**£**
5,789
1,689|
|---|---|---|---|---|
## **5. TRUSTEES REMUNERATION AND BENEFITS**
There were no trustees’ remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.
## Trustees Expenses
There were £40 trustees’ expenses paid for the year ended 31 December 2023 (£40 for the year ended 31 December 2022). 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|**31.12.23**
71,784
**31.12.23**
2|**31.12.22**
18,961|
|---|---|---|
|||**31.12.22**
1|
There are an average of 7 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**
**£**
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**
**£**
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|
15
## **8. TANGIBLE FIXED ASSETS**
|**Unrestricted**
**£**
**COST**
At 1 January 2023
136,735
Additions
27,673
At 31 December 2023
164,409
**DEPRECIATION**
At 1 January 2023
135,417
Charge for the year
4,797
At 31 December 2023
140,214
**NET BOOK VALUE**
At 31 December 2023
24,195
At 31 December 2022
1,318
**9. DEBTORS: AMOUNTS FALLING DUE UNDER ONE YEAR**
Trade debtors
Prepayments and accrued income
Other debtors
**10. INVESTMENTS**
Unlisted investments|**Unrestricted**
**£**
136,735
27,673||**Restricted**
**£**
111,301
-
111,301
4,959
14,876
19,834
91,466
106,342
**31.12.23**
**£**
19,168
5,870
-
25,038
**31.12.23**
**£**
213,193
213,193|**Restricted**
**£**
111,301
-|
|**Total**
**£**
248,036
27,673
275,709
140,375
19,673
160,048
115,661
107,661
**31.12.22**
**£**
3,725
5,845
-
9,570
**31.12.22**
**£**
235,831
235,831|**Total**
**£**
248,036
27,673|
|---|---|---|---|---|---|---|---|
||164,409|||111,301|||275,709|
||135,417
4,797|||4,959
14,876|||140,375
19,673|
||140,214|||19,834|||160,048|
|||||||||
||24,195|||91,466|||115,661|
16
## **11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
Social security and other taxes
Accruals and deferred income
Other creditors
**12. MOVEMENT IN 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 1.01.23**
**£**
3,366
50,000
30,000
224,846
97,532
8,810
-
-
414,554|**Net**
**movement**
**in funds**
**£**
20,811
-
-
-
(11,135)
(3,741)
-
(726)
5,209||**31.12.23**
**£**
1,730
2,960
2,634
315
7,639
**Transfers**
**between**
**funds**
**£**
(726)
-
-
-
-
-
-
726
-|**31.12.22**
**£**
5,246
1,241
2,578
443
9,508
**At**
**31.12.23**
**£**
23,451
50,000
30,000
224,846
86,397
5,069
-
-
419,763|
|---|---|---|---|---|---|
|||||||
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 1.01.22**
**£**
7,076
50,000
30,000
226,593
80,428
10,057
1,000
298
405,452||**Incoming**
**resources**
**£**
159,362
-
-
-
-
-
-
-
159,362
**Net**
**movement**
**in funds**
**£**
(19,790)
-
-
38,253
(904)
(1,247)
(6,100)
(1,110)
9,102||**Resources**
**expended**
**£**
(138,551)
-
-
-
(11,135)
(3,741)
-
(726)
(154,153)
**Transfers**
**between**
**funds**
**£**
16,080
-
-
(40,000)
18,008
-
5,100
812
-||**Movement**
**in funds**
**£**
20,811
-
-
-
(11,135)
(3,741)
-
(726)
5,209
**At 31.12.22**
**£**
3,366
50,000
30,000
224,846
97,532
8,810
-
-
414,554|
|---|---|---|---|---|---|---|---|
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**
**£**
44,683
-
-
38,253
8,567
-
-
-
91,503|**Resources**
**expended**
**£**
(64,473)
-
-
-
(9,471)
(1,247)
(6,100)
(1,110)
(82,401)|**Movement**
**in funds**
**£**
(19,790)
-
-
38,253
(904)
(1,247)
(6,100)
(1,110)
9,102|
|---|---|---|---|
## **13. RELATED PARTY TRANSACTIONS**
Aggregate donations received from trustees without conditions were £384 (2022: £2,067). 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 2023 or 31 December 2022.
## **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|**31.12.23**
**£**
2,070
2,070|**31.12.22**
**£**
1,514
1,514|
|---|---|---|
Lease payments recognised as an expense total £1,977 (2022: £1,514).
19
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
## **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**
**31.12.23**
**£**
14,672
-
14,672
21,877
100,362
250
122,489
8,180
-
1,210
9,390
639
5,352
5,991
-
152,542|**Total**
**Funds**
**31.12.22**
**£**
5,309
43,253|
|---|---|---|
|||48,562|
|||20,263
6,876
2,000|
|||29,139|
|||6,120
1,098
1,116|
|||8,334|
|||587
4,881|
|||5,468|
|||-
91,503|
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)**|568
71,784
8,729
2,244
302
1,444
84,503
2,549
1,158
11,487
3,417
49
23,664
19,673
61,997
1
3,787
1,444
1,777
326
154,403|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|
||(1,861)|12,669|
21