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← Huntingdon Mencap Society Limited

2024-03-31-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 2024

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 2024

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 8
Report of the Independent Auditors 9 to 12
Statement of Financial Activities 13
Balance Sheet 14
Cash Flow Statement 15
Notes to the Cash Flow Statement 16
Notes to the Financial Statements 17 to 25
Detailed Statement of Financial Activities 26 to 27

Huntingdon Mencap Society Ltd

Reference and Administrative Details for the Year Ended 31 March 2024

TRUSTEES Mrs P Robson Mr T Shears Ms S Duley Mr M Ryman Mrs J Sanders (resigned 31.3.24)

REGISTERED OFFICE Ashton House Ambury Road South Huntingdon Cambridgeshire PE29 3EH

REGISTERED COMPANY 04730602 (England and Wales) NUMBER REGISTERED CHARITY 1101927 NUMBER 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 2024

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 2024. 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 2024

STRATEGIC REPORT Achievement and performance Charitable activities CEO Report

HMS support 40 people over 7 areas. Support settings range from supported living homes to people living independently and we provide 1400 hours of care every week. Delivering these hours are 40 front line care staff and 6 administration and management staff.

Supported living services make up most of our service and 2024 sees the 40th anniversary of our first supported living house, as well as the first person we supported to live in that house

This year we are celebrating milestones for the Society and the people we support and after 40 years there are many.

We are monitored by Cambridgeshire Council Council and during the last monitoring visit in May 2023, we received praise about the quality of the service we deliver and the level of commitment in our staff teams.

This was set against a climate where social care struggled to attract new staff and gaps in core staffing were filled by agency workers which is unprecedented in our service. Our regular staff teams worked hard to integrate agency staff to ensure the quality of support was consistent and delivered correctly.

Funding for these services is always challenging and to ensure staff were at the appropriate and safe levels, agency fees were higher over the last 12 months as well as overtime payments.

Our service user engagement is always paramount to the service we offer and people are actively encouraged to be part of the service user forum, where they can bring ideas and activities to share. We also promote Health topics by inviting the virtual ward team from Hinchingbrooke to be part of the forum. We have forged links with VoiceAbility and their Speak Up Council who have helped our service users by providing learning resources, many themes which assist in the success of their day to day living skills.

Pinnies & Pinnies 2 (Rica Scott)

The last 12 months have been extremely busy working to consolidate our new contracts in outside catering which provide as much revenue some months as custom through the shop. We provide lunches for local businesses, a wedding venue, a tourist venue, the mayor's functions and we are the go-to for local event catering.

This extra layer of work has provided our service users with new work experiences. They especially enjoy the holiday time Barracuda lunches that we prepare daily for 70 children. Without their help preparing the lunch bags, I doubt we would get the food out on time, all done, I might add, while we continue to serve our customers in the shop.

Our service users are invaluable and enthusiastic members of our team. The customers really appreciate seeing how well they are doing working with us. We are lucky to have a volunteer who works 2 days a week. He started coming to Pinnies when he lost his wife a few years ago and somehow found himself helping!!! We never turn down an offer of help on a busy Friday. We are very grateful to him and the team love him; on our birthdays he bakes us a cake to show off the skills he's learned!

Cawfee at the Animal Welfare college is going from strength to strength run by Sharon. It is a mini-Pinnies serving coffee and tea with light snacks for the students and public. Sharon has service users for work experience too, Tristan, Gary and Laura. Sharon does a great job motivating and encouraging, she also understands the different customer dynamic which is younger and more latte driven!!

In January we started the Grief Cafe every other Monday. It has been very successful. Because the shop is closed for baking etc, it is a safe space for bereaved people to come and talk about their grief. There is a bereavement counsellor on hand for anyone who may need it. We have also ran a grief cafe for service users which was helpful and we are running another in September.

Page 3

Huntingdon Mencap Society Ltd

Report of the Trustees for the Year Ended 31 March 2024

We have started healthy walks on the weekend once a month to encourage socialising which some of the service users have come on.

All of the above could not be achieved without the continued hard work of Kirstie, Judy and Kathryn, who never say no and will work hard to make things happen and step into the breach when I can't. They juggle and make the magic happen. If I get up at 6.00am, they've got up at 5.30am for that extra push to get the food out for an early morning funeral with 100 mourners.

I also need to thank the directors for the continued support, Sue and Lynne for all their help and patience over the last year and Marie, Andrea & Sam for all their help with paperwork, phones and deliveries.

Operational Report (Lynne Spratt)

In the past we have struggled with recruitment and have had to rely heavily on the goodwill of our staff and agency workers. In the past year we have managed to recruit a number of new staff which has greatly reduced our need for agency workers. This benefits our service users by providing a stable staff team which ensures continuity of care. All staff are provided with regular and ongoing training to keep them abreast of current legislation and support service users outcomes.

This has been another busy year for our service users who continue to access social and work opportunities within our community. A number of new activities have been introduced with one of the most popular being a new fitness class run from Rectory Gardens. The class is run by Freddie (LA Ballers), whose enthusiasm has been instrumental in getting the most reluctant of exercisers to participate and enjoy the experience. Service users continue to enjoy holidays with staff support with Potters and Searles being stand out favourites.

We continue to have our Service User Forum which is an opportunity for service users and staff to exchange information and ideas on how their service can improve. We try to ensure that these meetings are as interactive as possible and everyone's point of view is heard. At our most recent forum we invited a team of nurses from Hinchingbrooke to demonstrate home Blood Pressure machines and other devices which proved extremely popular with service users. We also involve the Speak Out Council who are instrumental in advocating for people with learning disabilities.

Service users continue to access work experience opportunities both within our service (Pinnies/Cawfee) and their communities.

This year has been a very positive year for our service and the people who use it. We look forward to the future and our service going from strength to strength.

As always, a huge debt of gratitude goes out to our hardworking staff team without whom none of this would be possible.

I would also like to thank Sue, Marie and Sam who go above and beyond to support the service users and staff.

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 3 years remaining. 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.

We have worked with housing providers to ensure all supported living tenancies are compliant with Landlord/Tenant agreements and Health & Safety requirements. We hold a service level agreement with Places for People which allows us to expand our supported living services by the acquisition of more properties and although we have not taken advantage of this arrangement over the past year, it is an essential part of our plans.

Page 4

Huntingdon Mencap Society Ltd

Report of the Trustees for the Year Ended 31 March 2024

As part of the CQC and CCC digital transformation programme we will be exploring platforms and systems which we can adopt within our day-to-day support services and centralising information to one secure platform. This would save time for staff reporting, the administration and management teams would have real time information about all aspects of the support given and who is delivering the support.

Since April 2024 we have welcomed six new staff.

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 be in place but need to be continually managed and developed. The financial clarity and process has been much improved by the input of our professional bookkeeper who is a great asset and part of the team.

All these objectives have allowed us to move to a strengthened financial position.

The past year has seen financial challenges from the annual rise in the National Minimum Wage. To facilitate this we restructured all salary bands which ensured that all staff would received a 5% increase in salaries. However to facility higher basic salary, enhancements were reduced.

Recruitment was an issue as social care struggled to attract new staff to the industry.

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 5

Principal funding sources and reserves policy continued

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.

The board was saddened to receive the resignation of Jillian Saunders in 2024 and are actively looking for new board members.

Organisational structure

The Executive Committee, which can have up to 12 members, administers the charity. The Committee meets 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: Susan (Sue) Roberts - CEO Rica Scott - Development & Training Co-Ordinator / Pinnies Café Manager Lynne Spratt - Support Services Registered Manager Marie Huggins - Administrator Andrea Bell - Bookkeeper

Page 6

Huntingdon Mencap Society Ltd

Report of the Trustees for the Year Ended 31 March 2024

Risk management and use of professional advisers

Risk Management

Three main pillars of risk management are recognised:

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 is ongoing.

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 in the past

Page 7

Huntingdon Mencap Society Ltd

Report of the Trustees for the Year Ended 31 March 2024

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 22 October 2024 and signed on the board's behalf by:

T Shears

Trustee

Page 8

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 2024 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).

In our opinion the financial statements:

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 9

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 10

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 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 income recognition. 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.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. This risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

Page 11

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

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.

Emma Wilsher FCA (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: 5 November 2024

Page 12

Huntingdon Mencap Society Ltd

Statement of Financial Activities for the Year Ended 31 March 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
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
£
1,499
1,463,652
109,169
1,165
18,519
1,594,004
42,870
1,556,568
1,599,438
(5,434)
323,893
318,459
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-		 2024

Total
funds
£
1,499
1,463,652
109,169
1,165
18,519
1,594,004
42,870
1,556,568
1,599,438
(5,434)
323,893
318,459		 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

The notes form part of these financial statements

Page 13

Huntingdon Mencap Society Ltd

Balance Sheet 31 March 2024

Unrestricted
funds
Notes
£
FIXED ASSETS
Intangible assets
12
-
Tangible assets
13
205,063
205,063
CURRENT ASSETS
Debtors
14
84,885
Cash at bank and in hand
148,221
233,106
CREDITORS
Amounts falling due within one year
15
(77,674)
NET CURRENT ASSETS
155,432
TOTAL ASSETS LESS CURRENT
LIABILITIES
360,495
CREDITORS
Amounts falling due after more than one year 16
(32,036)
PROVISIONS FOR LIABILITIES
20
(10,000)
NET ASSETS
318,459
FUNDS
21
Unrestricted funds
TOTAL FUNDS		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-		 2024
Total
funds
£
-
205,063
205,063
84,885
148,221
233,106
(77,674)
155,432
360,495
(32,036)
(10,000)
318,459
318,459
318,459		 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

The financial statements were approved by the Board of Trustees and authorised for issue on 22 October 2024 and were signed on its behalf by:

T Shears

Trustee

The notes form part of these financial statements

Page 14

Huntingdon Mencap Society Ltd

Cash Flow Statement for the Year Ended 31 March 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash (used in)/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		 2024
£
(69,800)
(6,292)
(76,092)
(2,973)
1,165
(1,808)
(5,591)
(5,591)
(83,491)
231,712
148,221		 2023
£
13,160
(4,539)
8,621
-
126
126
(5,593)
(5,593)
3,154
228,558
231,712

The notes form part of these financial statements

Page 15

Huntingdon Mencap Society Ltd

Notes to the Cash Flow Statement for the Year Ended 31 March 2024

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

ACTIVITIES
2024 2023
£ £
Net expenditure for the reporting period (as per the Statement
of Financial Activities) (5,434) (7,419)
Adjustments for:
Depreciation charges 11,618 5,345
Interest received (1,165) (126)
Interest paid 6,292 4,539
Increase in debtors (58,190) (969)
(Decrease)/increase in creditors (22,921) 11,790
Net cash (used in)/provided by operations (69,800) 13,160
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.23 Cash flow At 31.3.24
£ £ £
Net cash
Cash at bank and in hand 231,712 (83,491) 148,221
231,712 (83,491) 148,221
Debt
Debts falling due within 1 year (6,780) - (6,780)
Debts falling due after 1 year (37,627) 5,591 (32,036)
(44,407) 5,591 (38,816)
Total 187,305 (77,900) 109,405

2. ANALYSIS OF CHANGES IN NET FUNDS

The notes form part of these financial statements

Page 16

Huntingdon Mencap Society Ltd

Notes to the Financial Statements for the Year Ended 31 March 2024

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 ten 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 17

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

2. DONATIONS AND LEGACIES

Donations
3.
OTHER TRADING ACTIVITIES
Pinnies Café sales		 2024
£
1,499
2024
£
109,169		 2023
£
2,209
2023
£
86,389		 2023
£
2,209

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
Residential Income
Residential income
6.
RAISING FUNDS
Other trading activities
Purchases
7.
CHARITABLE ACTIVITIES COSTS
Delivering support and promoting
awareness		 Direct
Costs
£
1,223,913		 2024
£
1,165
2024
£
1,463,652
2024
£
42,870
Support
costs (see
note 8)
£
332,655		 2023
£
126
2023
£
1,296,303		 2023
£
126
2023
£
1,296,303		 2023
£
126
2023
£
34,830
Totals
£
1,556,568		 2023
£
34,830

Page 18

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

8. SUPPORT COSTS

Management
£
Delivering support and promoting
awareness
282,134
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
Bank loan interest
Loan interest paid		 Governance
Other
costs
£
£
11,618
38,903
2024
Delivering
support
and
promoting
awareness
£
156,211
15,453
632
1,420
1,286
6,123
5,853
3,473
1,557
22,286
13,200
300
9,481
44,859
282,134
2024
Delivering
support
and
promoting
awareness
£
7,945
9,252
4,018
11,396
1,198
5,094
38,903		 Totals
£
332,655
2023
Total
activities
£
123,282
10,344
437
1,334
1,945
2,928
8,658
3,852
2,034
34,557
13,200
773
7,792
26,550
237,686
2023
Total
activities
£
7,255
9,300
3,785
11,645
1,188
3,351
36,524

Page 19

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

9. NET INCOME/(EXPENDITURE)

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

Depreciation - owned assets
Goodwill amortisation		 2024
£
5,018
6,600		 2023
£
4,745
600

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

11. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2024
£
1,066,644
87,536
13,422
1,167,602		 2023
£
976,486
82,405
12,908
1,071,799

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

Care staff
Management		 2024
44
2
46		 2023
43
2
45

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

£60,001 - £70,000
£70,001 - £80,000		 2024
-
1
1		 2023
1
-
1

Page 20

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

12. INTANGIBLE FIXED ASSETS

COST
At 1 April 2023 and 31 March 2024
AMORTISATION
At 1 April 2023
Charge for year
At 31 March 2024
NET BOOK VALUE
At 31 March 2024
At 31 March 2023		 Goodwill
£
12,000
5,400
6,600
12,000
-
6,600

During the current year the trustees revised the amoritsation rate for Goodwill. to amortise it over 10 years, instead of the original 20 years.

13. TANGIBLE FIXED ASSETS

Improvements
Freehold
to
property
property
£
£
COST
At 1 April 2023
225,000
3,879
Additions
-
2,973
At 31 March 2024
225,000
6,852
DEPRECIATION
At 1 April 2023
20,100
1,671
Charge for year
4,500
518
At 31 March 2024
24,600
2,189
NET BOOK VALUE
At 31 March 2024
200,400
4,663
At 31 March 2023
204,900
2,208
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Trade debtors
38,843
Other debtors
41,796
Prepayments
4,246
84,885		 Totals
£
228,879
2,973
231,852
21,771
5,018
26,789
205,063
207,108
2023
£
19,161
6,627
907
26,695

Page 21

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Bank loans and overdrafts (see note 17)
6,780
Trade creditors
10,752
Social security and other taxes
26,959
Sundry creditors & accruals
33,183
77,674
16.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024
£
Bank loans (see note 17)
32,036
17.
LOANS
An analysis of the maturity of loans is given below:
2024
£
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
18,476
18.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
2024
£
Within one year
9,800
Between one and five years
11,433
21,233
19.
SECURED DEBTS
The following secured debts are included within creditors:
2024
£
Bank loans
38,816		 2023
£
6,780
1,255
26,267
76,293
110,595
2023
£
37,627
2023
£
6,780
13,560
24,067
2023
£
7,850
-
7,850
2023
£
44,407

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

Page 22

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

20. PROVISIONS FOR LIABILITIES

Provisions 2024
£
10,000		 2023
£
-

The dilapidation provision is in respect of the obligation under the lease for the premises that the charity occupies to be returned to the condition they were inherited when the lease was entered into.

21. MOVEMENT IN FUNDS

Net
movement
At 1.4.23
in funds
£
£
Unrestricted funds
General Charitable Activities
317,893
(59,219)
Pinnies Cafe
-
(33,950)
Service Care Provision
-
93,735
HQ relocation fund
6,000
(6,000)
323,893
(5,434)
TOTAL FUNDS
323,893
(5,434)
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General Charitable Activities
2,464
Pinnies Cafe
109,369
Service Care Provision
1,482,171
HQ relocation fund
-
1,594,004
TOTAL FUNDS
1,594,004		 Transfers

between

funds
£
59,785
33,950
(93,735)
-
-
-

Resources

expended
£
(61,683)
(143,319)
(1,388,436)
(6,000)
(1,599,438)
(1,599,438)
At
31.3.24
£
318,459
-
-
-
318,459
318,459

Movement

in funds
£
(59,219)
(33,950)
93,735
(6,000)
(5,434)
(5,434)

Comparatives for movement in funds

Unrestricted funds
General Charitable Activities
Pinnies Cafe
Service Care Provision
HQ relocation fund
TOTAL FUNDS		 At 1.4.22
£
325,312
-
-
6,000
331,312
331,312		 Net
movement
in funds
£
(50,888)
(38,334)
81,803
-
(7,419)
(7,419)		 Transfers
between
funds
£
43,469
38,334
(81,803)
-
-
-		 At
31.3.23
£
317,893
-
-
6,000
323,893
323,893

Page 23

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

21. 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
£
1,935
86,789
1,309,003
1,397,727
1,397,727
Resources

expended
£
(52,823)
(125,123)
(1,227,200)
(1,405,146)
(1,405,146)
Movement

in funds
£
(50,888)
(38,334)
81,803
(7,419)
(7,419)

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 1.4.22
£
325,312
-
-
6,000
331,312
331,312		 Net
movement
in funds
£
(110,107)
(72,284)
175,538
(6,000)
(12,853)
(12,853)		 Transfers
between
funds
£
103,254
72,284
(175,538)
-
-
-		 At
31.3.24
£
318,459
-
-
-
318,459
318,459

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
HQ relocation fund
TOTAL FUNDS		 Incoming
resources
£
4,399
196,158
2,791,174
-
2,991,731
2,991,731
Resources

expended
£
(114,506)
(268,442)
(2,615,636)
(6,000)
(3,004,584)
(3,004,584)
Movement

in funds
£
(110,107)
(72,284)
175,538
(6,000)
(12,853)
(12,853)

Transfers between funds

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

Page 24

continued...

Huntingdon Mencap Society Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

22. EMPLOYEE BENEFIT OBLIGATIONS

The charity operates a defined contribution pension scheme. The pension cost for the year ended 31 March 2024 represents the contributions payable by the charity to the scheme and amounted to £13,422 (2023: £12,908).

23. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024 or 31 March 2023

Page 25

Huntingdon Mencap Society Ltd

Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Pinnies Café sales
Investment income
Interest receivable
Charitable activities
Residential Income
Other income
Rental income
Total incoming resources
EXPENDITURE
Other trading activities
Purchases for Pinnies Café
Charitable activities
Wages
Social security
Pensions
Sub contractors
Travelling
Welfare activities
Rent
Rates & Water
Insurance
Light & heat
Repairs & renewals
Support costs
Management
Wages
Social security
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Carried forward		 2024
£
1,499
109,169
1,165
1,463,652
18,519
1,594,004
42,870
910,433
72,083
12,790
127,105
10,293
10,339
45,514
6,046
19,880
5,566
3,864
1,223,913
156,211
15,453
632
1,420
1,286
6,123
5,853
3,473
1,557
192,008		 2023
£
2,209
86,389
126
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
2,928
8,658
3,852
2,034
154,814

This page does not form part of the statutory financial statements

Page 26

Huntingdon Mencap Society Ltd

Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
Management
Brought forward
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		 2024
£
192,008
22,286
13,200
300
9,481
44,859
282,134
6,600
4,500
518
11,618
7,945
9,252
4,018
11,396
1,198
5,094
38,903
1,599,438
(5,434)		 2023
£
154,814
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)

This page does not form part of the statutory financial statements

Page 27