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2022-03-31-accounts

REGISTERED COMPANY NUMBER: 04730602 (England and Wales) REGISTERED CHARITY NUMBER: 1101927

Report of the Trustees and Financial Statements for the Year Ended 31 March 2022

for

Huntingdon Mencap Society Ltd

George Hay Partnership LLP Chartered Accountants and Statutory Auditor St George's House, George Street Huntingdon, Cambridgeshire PE29 3GH

Huntingdon Mencap Society Ltd

Contents of the Financial Statements for the Year Ended 31 March 2022

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 7
Report of the Independent Auditors 8 to 102
Statement of Financial Activities 11
Balance Sheet 12
Cash Flow Statement 13
Notes to the Cash Flow Statement 14
Notes to the Financial Statements 15 to 23
Detailed Statement of Financial Activities 24 to 25

Huntingdon Mencap Society Ltd

Reference and Administrative Details for the Year Ended 31 March 2022

TRUSTEES Mrs A Aldred Mrs P Robson Mr T Shears Ms S Duley Mr P Finnigan (resigned 27.4.21) Mr M Ryman Mrs J Sanders (appointed 30.4.21)

COMPANY SECRETARY Mrs A Aldred REGISTERED OFFICE 107c High Street Huntingdon Cambridgeshire PE29 3DL

REGISTERED COMPANY NUMBER 04730602 (England and Wales)

REGISTERED CHARITY NUMBER 1101927

AUDITORS George Hay Partnership LLP Chartered Accountants and Statutory Auditor St George's House George Street Huntingdon Cambridgeshire PE29 3GH

Page 1

Huntingdon Mencap Society Ltd

Report of the Trustees for the Year Ended 31 March 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

The objectives of the charity are:

"Learning disability" (LD) means any developmental disability of the mind and any associated condition howsoever caused and whether mild, moderate, or severe.

The strategies employed to achieve the charity's objectives are to: -

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: Running a charity (PB2)'.

Page 2

Huntingdon Mencap Society Ltd

Report of the Trustees for the Year Ended 31 March 2022

STRATEGIC REPORT

Achievement and performance

We currently have 42 people who regularly use our support service , these are across 9 area 7 supported living houses an outreach service and Pinnies.

Core Activities

It is testament to our staff teams across 6 supported living services and an outreach service that our service users continue to thrive and remain happy in their homes and communities. We have felt the effects more keenly in the last quarter of 2022 as more people contracted the COVID virus, however this has been mitigated by a robust campaign of vaccination for service users and staff teams and by June 2021, 95% of the service had received both the initial vaccination and booster.

Therefore, the impact was mainly in staff shortages and ensuring safe staffing levels were maintained. We were able to finance this from the infection control and workforce development grants received earlier in the year, which due to our infection control measures and the dedication of our staff teams were still available at this late stage of the pandemic. Our work in the community carried on via Pinnies, who provided support to the people who would normally be in the café on work placements, this took the form of emotional and practical help which helped to reduce the anxieties people were feeling about venturing in-to the community. Some people took the opportunity to improve their knowledge by completing online course in food hygiene, health, and safety etc.

This allowed us to open social activities, and we were able to enjoy the community that is Huntingdon Mencap once again.

Service User Forum

Our service users' forums began again, and we were delighted to be back at Rectory Gardens to talk about plans the summer with the first being a visit to the Norfolk Mencap Beach Hut in Old Hunstanton. This saw every household joining together to enjoy a day at the beach with cricket, paddling and fish and chips, a fantastic special occasion, as it had been two years since everyone last got together

Another of the decisions of the Service user Forum was to have a Thank you Theme for the September AGM, we had some fantastic displays from every household which highlighted so many people who pitched in to help us through the pandemic, how many new skills we had all learned, what we were grateful for. Again, thanks must go to our staff teams for their herculean efforts to not only keep people safe, but happy and engaged with the community they belong to.

Virtual Activities

We invested in digital resources during the Winter to continue virtual activities with the help from the Mencap digital grant scheme and our Whatsapp group became an essential tool in sharing day to day activities.

Christmas

We were able to have an early party at the Countryside Centre at Hinchingbrooke Park, thankfully our early planning paid off as the Country yet again went into lockdown the following week.

Security for future provision

The impact of our high benchmark of service provision is that we have successfully been accepted as a preferred service care provider by Cambridgeshire County Council to provide Supported Living Services for a ten-year period, of which there are 5 years remaining. We continue to work collaboratively with the Council to ensure that the needs of our service us-ers are met, but also that we are paid at the appropriate levels accurately calculated and on time. This has been evidenced by the increase in this year's funding as people's needs are assessed and reviewed appropriately to ensure funding is correct.

These assurances coupled with ongoing discussions with local housing provider 'Places for People' puts us in a strong position to offer more people the opportunity to enjoy supported living in their own homes in the future. We have worked with Places for People from February 2020 to provide a three-place tenancy at Fox Grove in Godmanchester. The timescale of this project was hampered by the pandemic; however we were able to welcome our first new tenant in July 2021 with a second tenant arriving in September 2021 and we look forward to welcoming the third tenant in 2022.

Page 3

Huntingdon Mencap Society Ltd

Report of the Trustees for the Year Ended 31 March 2022

Outreach Service

The outreach service aids people in many ways, from helping with finance and correspondence to being part of social groups. It can also help with accessing activities and learning new skills. It is intended for people who want to remain independent in their home and who only need a few hours of support per week to achieve this. We deliver support, which is bespoke to the service user as they choose who supports them, when they need support and how they would like their support delivered, making our outreach service unique and highly valued by our service users and their families. We actively look for opportunities to expand this service to positively impact the lives of more and more of our community.

Pinnies

We consider this is our forward-facing success of the Society as it combines the best of the wider community with the inclusion of our learning-disabled community. This has been evidenced in the campaigns we have supported during the difficult times people have found themselves in, from delivering food to the vulnerable, supporting our households and Outreach service to have nutritious meals as well as providing birthday and Christmas party catering to keep the consistency our service users needed in these unusual times.

Being part of the free school meals campaign in the Autumn not only kept children but was part of our philosophy of paying forward the kindness given by the wider community to all our service users and staff over the past year or two. We allocated similar resources to our Pinnies activities and generated more income from the great support it attracts, meaning that it has cost less than previous years. We aim to continue this further, with more work placements, and increased orders for outside catering already being seen.

Financial review

Framework developed over the past 3 years has contributed to the stability of our figures. We have had a good year following the disruption of the pandemic, recording a surplus of £32,808 which we will use to develop more opportunities and create a small reserve for when cashflow gets tight.

Page 4

Huntingdon Mencap Society Ltd

Report of the Trustees for the Year Ended 31 March 2022

STRATEGIC REPORT Financial review continued

Sound and transparent financial management is a key pillar in the delivery of our charity's objectives. We have continued to remain focused on introducing financial systems and reporting to support that objective including:

We consider these objectives to largely implemented but need to be continually managed and developed. The financial progress has been greatly strengthened by the input of our professional bookkeeper who is a great asset and part of the team.

Principal funding sources and reserves policy

Our core income is from service contracts awarded by Cambridgeshire County Council. It is therefore imperative that funding is accurate and provided on time if we are to operate a cohesive, efficient charity.

Trustees increased communication with our financial counterparts in CCC and improved service from them is directly reflected in this year's financial results. Not least in negotiating an uplift of funding to more accurately reflect clients' needs and the instigation of a review of specific individuals' funding needs. The input of the Trustees involved in that exercise was crucial to that outcome, which enables us to bolster our reserve, strengthening our long-term sustainability.

We finished the year in a strong, solvent position however, repayment of the bounce back loan starts soon after the year end, and the Trustees are aware of the need to invest as the Society grows. It is great that after years of “scraping through” we now can make exciting plans for expanding our services to more people, in a wider variety of impactful ways.

Fundraising

We have been fortunate to be nominated as a recipient of funds from the Cooperative Community Fund who have generously supported the work we do at Pinnies.

Page 5

Huntingdon Mencap Society Ltd

Report of the Trustees for the Year Ended 31 March 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 11th April 2003, and registered as a charity on 5th February 2004.The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of executive committee

The directors of the company are also charity trustees for the purpose of charity law and under the company's Articles are known as members of the Executive Committee. Under the requirements of the Memorandum and Articles of Association the members of the Executive Committee are elected to serve for one year after which they must be reelected at the next Annual General Meeting. The Trustees have an active succession approach.

Organisational structure

The Executive Committee, which can have up to 12 members, administers the charity. The Committee meet every four to six weeks.

Decisions made at the Committee meeting are determined by a majority vote. In the case of an equality of votes the chair of the meeting shall have a second or casting vote.

Responsibility for the day-to-day monitoring and control of the Society's activities is held by Mrs. Susan Roberts.

Membership of the Society is open to all people who declare their support for the objectives of the society. Membership can be obtained by applying in a form prescribed by the Executive Committee. Membership is free and all members are eligible to vote on wider issues discussed by the Executive Committee.

Key Personnel

The Trustees are immensely proud and appreciative of the many staff that provide the high standard of care our service users benefit from.

Amongst the key management of the charity are the following:

Risk management and use of professional advisers

Risk Management

Three main pillars of risk management are recognised:

Page 6

Huntingdon Mencap Society Ltd

Report of the Trustees for the Year Ended 31 March 2022

Professional Advisors

Accounting

We continue dialogue with our accountant and auditors to review cost effectiveness in our relationship. As part of that we deploy an online accounting system that is resource efficient and additionally brings more of the day-to-day processing work back in-house to drive down costs.

Banking

As with all other cost areas we continuously review the services provided to the Society to confirm we are receiving the best value for money. Our current bankers remain supportive and work with us to explore relevant financial opportunities as well as advising on general cost efficiencies.

HR and Health & Safety consultants

The current provider, Rob Bryan has been chosen on reputation, cost and past performance. The contract agreed is on an annual basis and therefore can be renewed only on a successful previous year. Most providers have a minimum 3- year contract term which has not proved either cost effective or successful the past.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Huntingdon Mencap Society Ltd for the purposes of company law) are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

In preparing those 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 charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

AUDITORS

The auditors, George Hay Partnership LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 30.01.2023 and signed on the board's behalf by:

M Ryman

....................................................................... Trustee

Page 7

Report of the Independent Auditors to the Members of Huntingdon Mencap Society Ltd

Opinion

We have audited the financial statements of Huntingdon Mencap Society Ltd (the 'charitable company') for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Page 8

Report of the Independent Auditors to the Members of Huntingdon Mencap Society Ltd

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

  1. The nature of the industry and sector, control environment and business performance

  2. Key drivers for the remuneration policies, bonus levels and performance targets

  3. Appropriate use of and safeguarding of charity funds

  4. Enquiries with management about their own identification and assessment of the risks of irregularities.

  5. The matters discussed among the audit team regarding how and where fraud might occur and fraud indicators.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in terms of misstatements in the financial statements was in relation to stock valuation. In common with all audits under ISA's (UK), we are also required to perform specific procedures to respond to the risk of management override. The assessment of the risk of fraud in terms of misappropriation of assets highlighted fraudulent payments as a focus area.

In addition we considered the legal and regulatory framework that the company operates in, focusing on provisions of these law and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. Key laws considered include the UK Companies Act and UK Tax Legislation.

Page 9

Report of the Independent Auditors to the Members of Huntingdon Mencap Society Ltd

We also considered those laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty, these include Health & Safety Legislation.

Audit response to risks identified:

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Colin Airey FCCA (Senior Statutory Auditor) for and on behalf of George Hay Partnership LLP Chartered Accountants and Statutory Auditor St George's House George Street Huntingdon Cambridgeshire PE29 3GH

Date: 31.01.2023

Page 10

Huntingdon Mencap Society Ltd

Statement of Financial Activities for the Year Ended 31 March 2022

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Delivering support and promoting awareness
Residential income
Other trading activities
3
Investment income
4
Other income
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
7
Delivering support and promoting awareness
Total
NET INCOME
Transfers between funds
20
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
305
86,284
1,137,870
52,360
14
10,822
1,287,655
19,631
1,235,215
1,254,846
32,808
-
32,808
298,504
331,312		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 31.3.22
Total
funds
£
305
86,284
1,137,870
52,360
14
10,822
1,287,655
19,631
1,235,215
1,254,846
32,808
-
32,808
298,504
331,312		 31.3.21
Total
funds
£
13,542
99,502
1,068,940
22,088
29
10,091
1,214,192
9,140
1,107,308
1,116,448
97,744
-
97,744
200,760
298,504

The notes form part of these financial statements

Page 11

REGISTERED COMPANY NUMBER: 04730602 (England and Wales) REGISTERED CHARITY NUMBER: 1101927

Huntingdon Mencap Society Ltd

Balance Sheet 31 March 2022

Unrestricted
funds
Notes
£
FIXED ASSETS
Intangible assets
12
7,200
Tangible assets
13
211,853
219,053
CURRENT ASSETS
Debtors
14
25,726
Cash at bank and in hand
228,558
254,284
CREDITORS
Amounts falling due within one year
15
(98,805)
NET CURRENT ASSETS
155,479
TOTAL ASSETS LESS CURRENT LIABILITIES
374,532
CREDITORS
Amounts falling due after more than one year
16
(43,220)
NET ASSETS
331,312
FUNDS
20
Unrestricted funds
TOTAL FUNDS		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-		 31.3.22
Total
funds
£
7,200
211,853
219,053
25,726
228,558
254,284
(98,805)
155,479
374,532
(43,220)
331,312
331,312
331,312		 31.3.21
Total
funds
£
7,800
216,626
224,426
29,280
164,021
193,301
(69,223)
124,078
348,504
(50,000)
298,504
298,504
298,504

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Trustee

The notes form part of these financial statements

Page 12

Huntingdon Mencap Society Ltd

Cash Flow Statement
for the Year Ended 31 March 2022
31.3.22
Notes
£
Cash flows from operating activities
Cash generated from operations
1
67,191
Interest paid
(2,316)
Net cash provided by operating activities
64,875
Cash flows from investing activities
Sale of intangible fixed assets
-
Sale of tangible fixed assets
-
Interest received
14
Net cash provided by investing activities
14
Cash flows from financing activities
New loans in year
-
Loan repayments in year
(351)
Net cash (used in)/provided by financing activities
(351)
Change in cash and cash equivalents in
the reporting period
64,538
Cash and cash equivalents at the
beginning of the reporting period
164,021
Cash and cash equivalents at the end of
the reporting period
228,558		 31.3.21
£
94,287
(5,285)
89,002
(3,484)
3,484
29
29
50,000
(39,323)
10,677
99,708
64,313
164,021

The notes form part of these financial statements

Page 13

Huntingdon Mencap Society Ltd

Notes to the Cash Flow Statement for the Year Ended 31 March 2022

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

31.3.22 31.3.21
£ £
Net income for the reporting period (as per the Statement of
Financial Activities) 32,809 97,744
Adjustments for:
Depreciation charges 5,373 5,790
Loss on disposal of fixed assets - 3,484
Interest received (14) (29)
Interest paid 2,316 5,285
Decrease/(increase) in debtors 3,554 (9,234)
Increase/(decrease) in creditors 23,153 (8,753)
Net cash provided by operations 67,191 94,287
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.21 Cash flow At 31.3.22
£ £ £
Net cash
Cash at bank and in hand 164,021 64,537 228,558
164,021 64,537 228,558
Debt
Debts falling due within 1 year (351) (6,429) (6,780)
Debts falling due after 1 year (50,000) 6,780 (43,220)
(50,351) 351 (50,000)
Total 113,670 64,888 178,558

2. ANALYSIS OF CHANGES IN NET FUNDS

The notes form part of these financial statements

Page 14

Huntingdon Mencap Society Ltd

Notes to the Financial Statements for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES

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 (FRS 102) '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 (FRS 102) (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 historical cost convention.

Income

The key sources of income includes donations, grants and cafe sales. All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the 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 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets

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

Land not depreciated Freehold property 2% on cost Improvements to property 10% on reducing balance

Taxation

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

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Page 15

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

2. DONATIONS AND LEGACIES

3.

DONATIONS AND LEGACIES
31.3.22 31.3.21
£ £
Donations 305 13,542
OTHER TRADING ACTIVITIES
31.3.22 31.3.21
£ £
Pinnies Café sales 52,360 22,088

The primary purpose of Pinnies Café is to give service users an opportunity to learn new skills, work as a team, gain valuable experience and integrate into the community. The objective is to financially breakeven, however the Trustees accept a deficit because the facility has such an impact on service users, staff and the local community.

Key management are looking at ways to make the Café more self-funding as part of their long-term strategy.

4. INVESTMENT INCOME

5.

6.

Interest receivable
INCOME FROM CHARITABLE ACTIVITIES
Activity
Miscellaneous Grants
Received
Delivering support and promoting
awareness
Residential Income
Residential income
RAISING FUNDS
Other trading activities
Purchases		 31.3.22
£
14
31.3.22
£
86,284
1,137,870
1,224,154
31.3.22
£
19,631		 31.3.21
£
29
31.3.21
£
99,502
1,068,940
1,168,442
31.3.21
£
9,140

Page 16

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

7. CHARITABLE ACTIVITIES COSTS

Delivering support and promoting
awareness
8.
SUPPORT COSTS
Management
£
Delivering support and promoting
awareness
227,353
Support costs, included in the above, are as follows:
Management
Wages
Social security
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Rent
Motor expenses
Training
Repairs and renewals		 Direct
Costs
£
973,479
Other
£
5,373		 Support
costs (see
note 8)
£
261,736
Governance
costs
£
29,010
31.3.2022
Charitable
activities
£
117,188
9,823
419
497
688
2,276
10,825
3,431
2,850
37,304
13,200
340
5,419
23,093
227,353		 Totals
£
1,235,215
Totals
£
261,736
31.3.2021
Charitable
activities
£
123,416
10,018
1,090
243
676
1,919
8,825
3,711
2,884
19,232
13,200
436
1,261
11,248
198,159

Page 17

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued

for the Year Ended 31 March 2022

8. SUPPORT COSTS - continued Governance costs

SUPPORT COSTS - continued
Governance costs
31.3.22 31.3.21
Charitable Charitable
activities activities
£ £
Legal & professional fees 6,655 6,835
Auditors' remuneration 7,190 10,248
Payroll services 3,090 3,090
Bookkeeping 9,759 11,696
Bank loan interest (361) 2,688
Loan interest paid 2,677 2,597
29,010 37,154

9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.22 31.3.21
£ £
Depreciation - owned assets 4,773 5,190
Deficit on disposal of fixed assets - 3,484
Goodwill amortisation 600 600

10. TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

11. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 31.3.22
£
864,499
71,280
11,666
947,445		 31.3.21
£
806,322
64,805
10,303
881,430

Page 18

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued

for the Year Ended 31 March 2022

11. STAFF COSTS - continued

The average monthly number of employees during the year was as follows:

31.3.22 31.3.21
Care staff 43 41
Management 2 2
45 43
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
31.3.22 31.3.21
£60,001 - £70,000 1 1
INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 April 2021 and 31 March 2022 12,000
AMORTISATION
At 1 April 2021 4,200
Charge for year 600
At 31 March 2022 4,800
NET BOOK VALUE
At 31 March 2022 7,200
At 31 March 2021 7,800

12. INTANGIBLE FIXED ASSETS

13. TANGIBLE FIXED ASSETS

COST
At 1 April 2021 and 31 March 2022
DEPRECIATION
At 1 April 2021
Charge for year
At 31 March 2022
NET BOOK VALUE
At 31 March 2022
At 31 March 2021		 Improvements
Freehold
to
property
property
£
£
225,000
3,879
11,100
1,153
4,500
273
15,600
1,426
209,400
2,453
213,900
2,726		 Totals
£
228,879
12,253
4,773
17,026
211,853
216,626

Page 19

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£ £
Trade debtors 17,558 20,543
Other debtors 4,134 4,703
Prepayments 4,034 4,034
25,726 29,280
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£ £
Bank loans and overdrafts (see note 17) 6,780 351
Trade creditors 1,174 7,881
Social security and other taxes 18,082 24,127
Sundry creditors & accruals 72,769 36,864
98,805 69,223
16. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.22 31.3.21
£ £
Bank loans (see note 17) 43,220 50,000
17. LOANS
An analysis of the maturity of loans is given below:
31.3.22 31.3.21
£ £
Amounts falling due within one year on demand:
Bank loans 6,780 351
Amounts falling between one and two years:
Bank loans - 1-2 years 13,560 10,000
Amounts falling due between two and five years:
Bank loans - 2-5 years 29,660 30,000
Amounts falling due in more than five years:
Repayable by instalments:
Bank loans more than 5 years by instalments - 10,000

Page 20

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

18. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.22 31.3.21
£ £
Within one year 7,850 17,583
SECURED DEBTS
The following secured debts are included within creditors:
31.3.22 31.3.21
£ £
Bank loans 50,000 50,351

19. SECURED DEBTS

The bank overdraft and bank loan are secured by legal charge over the freehold property known as 5 Hall Close, Hartford, Huntingdon.

20. MOVEMENT IN FUNDS

Unrestricted funds
General Charitable Activities
Pinnies Cafe
Service Care Provision
HQ relocation fund
TOTAL FUNDS		 At 1.4.21
£
298,504
-
-
-
298,504
298,504		 Net
movement
in funds
£
19,513
(32,025)
45,321
-
32,809
32,809		 Transfers
between
funds
£
7,295
32,025
(45,321)
6,000
-
-		 At
31.3.22
£
325,312
-
-
6,000
331,312
331,312

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

Unrestricted funds
General Charitable Activities
Pinnies Cafe
Service Care Provision
TOTAL FUNDS		 Incoming
resources
£
75,740
63,224
1,148,691
1,287,655
1,287,655		 Resources
expended
£
(56,227)
(95,249)
(1,103,370)
(1,254,846)
(1,254,846)		 Movement
in funds
£
19,513
(32,025)
45,321
32,809
32,809

Page 21

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

20. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1.4.20
in funds
£
£
Unrestricted funds
General Charitable Activities
200,760
10,664
Pinnies Cafe
-
(35,978)
Service Care Provision
-
123,058
200,760
97,744
TOTAL FUNDS
200,760
97,744
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General Charitable Activities
66,457
Pinnies Cafe
59,682
Service Care Provision
1,079,030
1,205,169
Restricted funds
Workforce Capacity Grant Fund
9,023
TOTAL FUNDS
1,214,192

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General Charitable Activities
Pinnies Cafe
Service Care Provision
HQ relocation fund
TOTAL FUNDS		 At 1.4.20
£
200,760
-
-
-
200,760
200,760		 Net
movement
in funds
£
30,177
(68,003)
168,379
-
130,553
130,553		 Transfers
between
funds
£
94,375
68,003
(168,379)
6,000
-
-		 At
31.3.22
£
325,312
-
-
6,000
331,312
331,312

Page 22

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

20. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General Charitable Activities
Pinnies Cafe
Service Care Provision
Restricted funds
Workforce Capacity Grant Fund
TOTAL FUNDS		 Incoming
resources
£
142,197
122,906
2,227,721
2,492,824
9,023
2,501,847		 Resources
expended
£
(112,020)
(190,909)
(2,059,342)
(2,362,271)
(9,023)
(2,371,294)		 Movement
in funds
£
30,177
(68,003)
168,379
130,553
-
130,553

Transfers between funds

The Charity is entitled to pool together unspent funding to support general activities such as the Pinnies Café project.

21. EMPLOYEE BENEFIT OBLIGATIONS

The charity operates a defined contribution pension scheme. The pension cost for the year ended 31 March 2022 represents the contributions payable by the charity to the scheme and amounted to £11,667 (2020: £10,252)

22. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022 or 31 March 2021

Page 23

Huntingdon Mencap Society Ltd

Detailed Statement of Financial Activities
for the Year Ended 31 March 2022
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Pinnies Café sales
Investment income
Interest receivable
Charitable activities
Residential Income
Miscellaneous Grants Received
Other income
Rental income
Total incoming resources
EXPENDITURE
Other trading activities
Purchases for Pinnies Café
Charitable activities
Wages
Social security
Pensions
Sub contractors
Travelling
Motor expenses
Welfare activities
Rent
Rates & Water
Insurance
Light & heat
Repairs & renewals		 31.3.22
£
305
52,360
14
1,137,870
86,284
1,224,154
10,822
1,287,655
19,631
747,311
61,457
11,247
52,736
17,296
155
8,395
41,423
4,823
16,888
3,834
7,914
973,479		 31.3.21
£
13,542
22,088
29
1,068,940
99,502
1,168,442
10,091
1,214,192
9,140
682,906
54,787
9,213
26,093
11,084
234
11,310
42,111
3,912
16,438
3,457
1,176
862,721

This page does not form part of the statutory financial statements

Page 24

Huntingdon Mencap Society Ltd

Detailed Statement of Financial Activities
for the Year Ended 31 March 2022
Support costs
Management
Wages
Social security
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Rent
Motor expenses
Training
Repairs and renewals
Other
Goodwill
Freehold property
Improvements to property
Loss on sale of intangible fixed assets
Governance costs
Legal & professional fees
Auditors' remuneration
Payroll services
Bookkeeping
Bank loan interest
Loan interest paid
Total resources expended
Net income		 31.3.22
£
117,188
9,823
419
497
688
2,276
10,825
3,431
2,850
37,304
13,200
340
5,419
23,093
227,353
600
4,500
273
-
5,373
6,655
7,190
3,090
9,759
(361)
2,677
29,010
1,254,846
32,809		 31.3.21
£
123,416
10,018
1,090
243
676
1,919
8,825
3,711
2,884
19,232
13,200
436
1,261
11,248
198,159
600
4,500
690
3,484
9,274
6,835
10,248
3,090
11,696
2,688
2,597
37,154
1,116,448
97,744

This page does not form part of the statutory financial statements

Page 25