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2023-03-31-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 2023

for

Huntingdon Mencap Society Ltd

George Hay Partnership LLP Chartered Accountants Statutory Auditor St George’s House 14 George Street Huntingdon PE29 3GH

Huntingdon Mencap Society Ltd

Contents of the Financial Statements for the Year Ended 31 March 2023

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 6
Report of the Independent Auditors 7 to 10
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 2023

TRUSTEES Mrs A Aldred (resigned 28.9.22) Mrs P Robson Mr T Shears Ms S Duley Mr M Ryman Mrs J Sanders

REGISTERED OFFICE 107c High Street Huntingdon Cambridgeshire PE29 3DL

REGISTERED COMPANY 04730602 (England and Wales) NUMBER

REGISTERED CHARITY 1101927 NUMBER

AUDITORS George Hay Partnership LLP Chartered Accountants Statutory Auditor Brigham House High Street Biggleswade Bedfordshire SG18 0LD

Page 1

Huntingdon Mencap Society Ltd

Report of the Trustees for the Year Ended 31 March 2023

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 2023. 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 2023

STRATEGIC REPORT Achievement and performance Charitable activities

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

Charitable activities

Over the past year our aim has been not just to reinstate activities but expand existing networks so that more of our service users are able to join with their friends and family. We have achieved this with social events and group activities which are inclusive of all. Events such as the late Christmas party with Bingo were very well attended. Our thanks go to Places for People who allow us the use of the community room at Rectory Gardens for many of our social events and the Hinchingbrooke Countryside Centre and their support in providing venues.

Holidays and outings resumed as well as the annual trip to the beach Hut at Old Hunstanton, loved by all and much missed.

There were trips to football stadiums and matches, concerts and local music and dance events. As ever our staff teams are to be congratulated for their proactive approach to finding activities and events for the service users and then facilitating them to attend.

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 which we are currently in the 6th year. We are monitored by the Council on an annual basis to ensure all parts of the contract are adhered to and we strive to go above and beyond what is required.

We continue to work collaboratively with the Council to ensure that the needs of our service users 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 fund-ing as people’s needs are assessed and reviewed appropriately to ensure funding is correct.

We have entered into a dialogue with the Council to provide a sustainable service model to ensure that future provision can be achieved without affecting the quality of the service we provide. One area is in the coming rise in the NMW, and we will be working with our HR consultants and our staff to find a way forward to deliver the wage rises across all of the teams which benefit our staff and are within our financial means.

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 sup-ports 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

Pinnies not only provides a bridge for our society into the local community but also welcome work experience opportunities for our service users. To that end the team in Pinnies do a fantastic job, balancing the demands of the business with their friendly and compassionate approach to our service users and work experience.

We were asked by the College of Animal Welfare to provide a small coffee concession at their Godmanchester site and, although early days it has proved popular with the college staff as well as local businesses on the site. It has enabled us to offer more work experience placements and we hope this will grow over the coming year.

The outside catering part of the business has flourished and accounts for more than half of Pinnies income and have regular contracts with local businesses to provide a wide range of products requested by our customers.

Page 3

Huntingdon Mencap Society Ltd

Report of the Trustees for the Year Ended 31 March 2023

STRATEGIC REPORT Financial review Financial position

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.

Page 4

Huntingdon Mencap Society Ltd

Report of the Trustees for the Year Ended 31 March 2023

Principal funding sources and reserves policy continued

Fundraising

We have been fortunate to be nominated as a recipient of funds from the Co-operative Community Fund for a second year and this has enabled a wider social group to meet for activities and outings which are an essential part of social inclusion and widening social networks. Trustee input here greatly assisted this outcome.

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 re-elected 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 meets four to five times per year.

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:

Page 5

Huntingdon Mencap Society Ltd

Report of the Trustees for the Year Ended 31 March 2023

Risk management and use of professional advisers

Accounting

We have opened a 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. This process has been in operation for 2 years and has made a positive difference to the reporting and cost of preparing financial information.

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.

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 29[th] November 2023 and signed on the board's behalf by:

M Ryman

Trustee

Page 6

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 2023 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 7

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.

Page 8

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

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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance 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.

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:

Areas of the valuation that are subjective and checked to corroborating evidence where possible.

Testing was undertaken on the completeness of liabilities to include both substantive and analytical procedures. Standard procedures were used to test management override including the review of year end journals and whether the judgments made in making accounting estimates are indicative of potential bias.

To cover the assessed risks in relation to fraudulent payments, we ensure that transactions are conducted in line with the company's authority matrix, together with a review of expenses in the Statement of Financial Activities to ensure that they are genuine expenses. We also perform analytical procedures to identify any unusual or unexpected relationship that may indicate risks of material misstatement due to fraud, these procedures also include the review of profit margins.

We remained alert to any indications of fraud or non-compliance throughout the entire audit process.

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.

Page 9

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

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 Statutory Auditor Brigham House High Street Biggleswade Bedfordshire SG18 0LD

Date: 19[th] December 2023

Page 10

Huntingdon Mencap Society Ltd

Statement of Financial Activities for the Year Ended 31 March 2023

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/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
2,209
-
1,296,303
86,389
126
12,700
1,397,727
34,830
1,370,316
1,405,146
(7,419)
331,312
323,893		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 2023
Total
funds
£
2,209
-
1,296,303
86,389
126
12,700
1,397,727
34,830
1,370,316
1,405,146
(7,419)
331,312
323,893		 2022
Total
funds
£
305
86,284
1,137,870
52,360
14
10,822
1,287,655
19,631
1,235,217
1,254,848
32,807
298,505
331,312

The notes form part of these financial statements

Page 11

Huntingdon Mencap Society Ltd

Balance Sheet 31 March 2023

Unrestricted
funds
Notes
£
FIXED ASSETS
Intangible assets
12
6,600
Tangible assets
13
207,108
213,708
CURRENT ASSETS
Debtors
14
26,695
Cash at bank and in hand
231,712
258,407
CREDITORS
Amounts falling due within one year
15
(110,595)
NET CURRENT ASSETS
147,812
TOTAL ASSETS LESS CURRENT
LIABILITIES
361,520
CREDITORS
Amounts falling due after more than one year 16
(37,627)
NET ASSETS
323,893
FUNDS
20
Unrestricted funds
TOTAL FUNDS		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-		 2023
Total
funds
£
6,600
207,108
213,708
26,695
231,712
258,407
(110,595)
147,812
361,520
(37,627)
323,893
323,893
323,893		 2022
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

The financial statements were approved by the Board of Trustees and authorised for issue on 29[th] November 2023 and were signed on its behalf by:

M Ryman Trustee

The notes form part of these financial statements

Page 12

Huntingdon Mencap Society Ltd

Cash Flow Statement
for the Year Ended 31 March
Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash provided by operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Cash flows from financing activities
Loan repayments in year
Net cash used in financing activities
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting period		 2023
2023
£
13,160
(4,539)
8,621
126
126
(5,594)
(5,594)
3,153
228,558
231,712		 2022
£
67,190
(2,316)
64,874
14
14
(351)
(351)
64,537
164,021
228,558

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 2023

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Interest paid
(Increase)/decrease in debtors
Increase in creditors
Net cash provided by operations		 2023
£
(7,419)
5,345
(126)
4,539
(969)
11,790
13,160		 2022
£
32,807
5,374
(14)
2,316
3,554
23,153
67,190

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.22 Cash flow At 31.3.23
£ £ £
Net cash
Cash at bank and in hand 228,558 3,154 231,712
228,558 3,154 231,712
Debt
Debts falling due within 1 year (6,780) - (6,780)
Debts falling due after 1 year (43,220) 5,593 (37,627)
(50,000) 5,593 (44,407)
Total 178,558 8,747 187,305

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 2023

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 2023

2. DONATIONS AND LEGACIES

3.

Donations
OTHER TRADING ACTIVITIES
Pinnies Café sales		 2023
£
2,209
2023
£
86,389		 2022
£
305
2022
£
52,360		 2022
£
305

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

Interest receivable
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Miscellaneous Grants
Received
Delivering support and promoting
awareness
Residential Income
Residential income
6.
RAISING FUNDS
Other trading activities
Purchases		 2023
£
126
2023
£
-
1,296,303
1,296,303
2023
£
34,830		 2022
£
14
2022
£
86,284
1,137,870		 2022
£
14
2022
£
86,284
1,137,870		 2022
£
14
1,224,154
2022
£
19,631

Page 16

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

7. CHARITABLE ACTIVITIES COSTS

Delivering support and promoting
awareness
8.
SUPPORT COSTS
Management
£
Delivering support and promoting
awareness
237,686		 Direct
Costs
£
1,090,761

Other
£
5,345		 Support
costs (see
note 8)
£
279,555
Governance
costs
£
36,524		 Totals
£
1,370,316		 Totals
£
1,370,316
Totals
£
279,555

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
Governance costs
Legal & professional fees
Auditors' remuneration
Payroll services
Bookkeeping
Carried forward		 2023
2022
Charitable Charitable
activities activities
£
£
123,282
117,188
10,344
9,823
437
419
1,334
497
1,945
688
2,928
2,276
8,658
10,825
3,852
3,431
2,034
2,850
34,557
37,304
13,200
13,200
773
340
7,792
5,419
26,550
23,093
237,686
227,353
2023
2022
Charitable Charitable
activities activities
£
£
7,255
6,655
9,300
7,190
3,785
3,090
11,645
9,759
31,985
26,694

Page 17

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

8. SUPPORT COSTS - continued

Governance costs - continued

2023 2022
Charitable Charitable
activities activities
£ £
Brought forward 31,985 26,694
Bank loan interest 1,188 (361)
Loan interest paid 3,351 2,677
36,524 29,010

9. NET INCOME/(EXPENDITURE)

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

2023 2022
£ £
Depreciation - owned assets 4,745 4,773
Goodwill amortisation 600 600

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

11. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2023
£
976,486
82,405
12,908
1,071,799		 2022
£
864,499
71,280
11,666
947,445

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

Care staff
Management		 2023
43
2
45		 2022
43
2
45

Page 18

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

11. STAFF COSTS - continued

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

£60,001 - £70,000
12.
INTANGIBLE FIXED ASSETS
COST
At 1 April 2022 and 31 March 2023
AMORTISATION
At 1 April 2022
Charge for year
At 31 March 2023
NET BOOK VALUE
At 31 March 2023
At 31 March 2022
13.
TANGIBLE FIXED ASSETS		 2023
1		 2022
1
Goodwill
£
12,000
4,800
600
5,400
6,600
7,200
COST
At 1 April 2022 and 31 March 2023
DEPRECIATION
At 1 April 2022
Charge for year
At 31 March 2023
NET BOOK VALUE
At 31 March 2023
At 31 March 2022		 Improvements
Freehold
to
property
property
£
£
225,000
3,879
15,600
1,426
4,500
245
20,100
1,671
204,900
2,208
209,400
2,453		 Totals
£
228,879
17,026
4,745
21,771
207,108
211,853

Page 19

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
£
Trade debtors
19,161
Other debtors
6,627
Prepayments
907
26,695
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
£
Bank loans and overdrafts (see note 17)
6,780
Trade creditors
1,255
Social security and other taxes
26,267
Sundry creditors & accruals
76,293
110,595
16.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023
£
Bank loans (see note 17)
37,627
17.
LOANS
An analysis of the maturity of loans is given below:
2023
£
Amounts falling due within one year on demand:
Bank loans
6,780
Amounts falling between one and two years:
Bank loans - 1-2 years
13,560
Amounts falling due between two and five years:
Bank loans - 2-5 years
24,067
18.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
2023
£
Within one year
7,850		 2022
£
17,558
4,134
4,034
25,726
2022
£
6,780
1,174
18,082
72,769
98,805
2022
£
43,220
2022
£
6,780
13,560
29,660
2022
£
7,850

Page 20

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

19. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£ £
Bank loans 44,407 50,000

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

Net
movement
At 1.4.22
in funds
£
£
Unrestricted funds
General Charitable Activities
325,312
(50,888)
Pinnies Cafe
-
(38,334)
Service Care Provision
-
81,803
HQ relocation fund
6,000
-
331,312
(7,419)
TOTAL FUNDS
331,312
(7,419)
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General Charitable Activities
1,935
Pinnies Cafe
86,789
Service Care Provision
1,309,003
1,397,727
TOTAL FUNDS
1,397,727		 Transfers
between
funds
£
43,469
38,334
(81,803)
-
-
-
Resources
expended
£
(52,823)
(125,123)
(1,227,200)
(1,405,146)
(1,405,146)		 At
31.3.23
£
317,893
-
-
6,000
323,893
323,893
Movement
in funds
£
(50,888)
(38,334)
81,803
(7,419)
(7,419)

Comparatives for movement in funds

Unrestricted funds
General Charitable Activities
Pinnies Cafe
Service Care Provision
HQ relocation fund
TOTAL FUNDS		 At 1.4.21
£
298,505
-
-
-
298,505
298,505		 Net
movement
in funds
£
19,511
(32,025)
45,321
-
32,807
32,807		 Transfers
between
funds
£
7,296
32,025
(45,321)
6,000
-
-		 At
31.3.22
£
325,312
-
-
6,000
331,312
331,312

Page 21

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

20. MOVEMENT IN FUNDS - continued

Comparative 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
£
(56,229)
(95,249)
(1,103,370)
(1,254,848)
(1,254,848)		 Movement
in funds
£
19,511
(32,025)
45,321
32,807
32,807

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 1.4.21
£
298,505
-
-
-
298,505
298,505		 Net
movement
in funds
£
(31,377)
(70,359)
127,124
-
25,388
25,388		 Transfers
between
funds
£
50,765
70,359
(127,124)
6,000
-
-		 At
31.3.23
£
317,893
-
-
6,000
323,893
323,893

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
TOTAL FUNDS		 Incoming
resources
£
77,675
150,013
2,457,694
2,685,382
2,685,382		 Resources
expended
£
(109,052)
(220,372)
(2,330,570)
(2,659,994)
(2,659,994)		 Movement
in funds
£
(31,377)
(70,359)
127,124
25,388
25,388

Transfers between funds

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

Page 22

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

21. EMPLOYEE BENEFIT OBLIGATIONS

The charity operates a defined contribution pension scheme. The pension cost for the year ended 31 March 2023 represents the contributions payable by the charity to the scheme and amounted to £12,908 (2022: £11,667)

22. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023 or 31 March 2022

Page 23

Huntingdon Mencap Society Ltd

Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
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
Support costs
Management
Wages
Social security
Pensions
Rates and water
Insurance
Carried forward		 2023
£
2,209
86,389
126
1,296,303
-
1,296,303
12,700
1,397,727
34,830
853,204
72,061
12,471
51,576
19,225
-
2,642
48,377
6,096
19,068
5,742
299
1,090,761
123,282
10,344
437
1,334
1,945
137,342		 2022
£
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
117,188
9,823
419
497
688
128,615

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 2023

Management
Brought forward
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Rent
Motor expenses
Training
Repairs and renewals
Other
Goodwill
Freehold property
Improvements to property
Governance costs
Legal & professional fees
Auditors' remuneration
Payroll services
Bookkeeping
Bank loan interest
Loan interest paid
Total resources expended
Net (expenditure)/income		 2023
£
137,342
2,928
8,658
3,852
2,034
34,557
13,200
773
7,792
26,550
237,686
600
4,500
245
5,345
7,255
9,300
3,785
11,645
1,188
3,351
36,524
1,405,146
(7,419)		 2022
£
128,615
2,276
10,825
3,431
2,850
37,304
13,200
340
5,419
23,093
227,353
600
4,500
275
5,375
6,655
7,190
3,090
9,759
(361)
2,677
29,010
1,254,848
32,807

This page does not form part of the statutory financial statements

Page 25