2021-12-31-accounts

Contents				Pages
Report ofthe Trustees				1-11
Independent Examiner's Report				12 - 13
Statement ofFinancial	Activities			14
Balance Sheet				15 —16
Statement ofCash Flows				17
Notes to the Financial	Statements			18-31
THK FOLLOWIXG	PAGES ARK FOR MANAGEMENT		PURPOSES ONLY:
Detailed Income and Expenditure		Account		32-34

	31DECEMBE	R2021
			2021	2020
		Unrestricted	Total	Total
		Funds	Funds	Funds
				K
INCOME
Donations and legacies		2,215	2,215	4,261
Charitable activities		677,258	677,258	663,932
Other trading activities		22	22	883
Investment income		3	3	30
TOTAL INCOME		679,498	679,498	669,106
EXPENDITURE
Raising funds		54	54	216
Charitable activities		638,248	638,248	612,318
TOTAL EXPKNMTURK		638,302	638,302	612,534
NKT INCOME BEFORENKT CAINS
ON INVKSTMKNTS		41,196	41,196	56,572
Net gains/(losses) on investments		24,903	24,903	(19,350)
NET INCOME FOR	THE YEAR/NET	66,099	66,099	37,222
MOVKMKNT IN FUNDS FORTHE YEAR
RECONCILIATION	OF FUNDS
Total funds brought forward		943,460	943,460	906,238
Total funds carried forward		K1,009,559	$.1,009,559	5943,460

			2021	2020
CASH FLOWS FROM OPKRATPilG ACTIVITIES
Net cash provided by operating activities			63,880	133,656
CASH FLOWS FROM INVKSTINC ACTlVITIKS
Purchase ofproperty, plant	and equipment		(1,003)	(4,923)
Net cash (used in) investing	activities		(1,003)	(4,923)
Change in cash and cash	equivalents in the year		62,877	128,733
Cash and cash equivalents	atthe beginning ofthe year		541,605	412,872
Cash and cash equivalents	at the end ofthe year	22	f604,482	f541,605

		Asset Life	Rate
Freehold	land and buildings	50/10 years	2/10%
Office equipment		5 years	20%
Computer	equipment	5 years	20'/a
Furniture		5 years	20%

DONA	TIONS AND	LEGACIES
				2021	2020
			Unrestricted	Total	Total
			Funds	Funds	Funds
					f.
Donations			2,095	2,095	1,684
Gift Aid			120	120	928
Grants	—Job Retention	Scheme			1,649
			52,215	K2,215	K4,261

CHARI	TABLE ACTIVITIES
				2021	2020
		Unrestricted		Total	Total
		Funds		Funds	Funds
Grants Service	provision	23,828 445,060		23,828 445,060	8,316 446,712
Parental	contributions	8,494		8,494	8,875
Day services		199,490		199,490	199,123
Cafe		386		386	906
		F677,258	f677,258		f663,932

ies as f	ollows:
				2021	2020
Service	provision	and	support	675,770	660,823
Leisure	clubs			1,488	2,496
Cafe					613
				f677,258	f663,932

In 2020 the income from charitable activities off	In 2020 the income from charitable activities off	663,932 was unrestricted.
C)THER TRADING ACTIVITIES			ZO21	ZOZO
		Unrestricted	Total	Total
		Funds	Funds	Funds
I'undraising	activities		f22	f883

	2021	2020
Unrestricted	Total	Total
Funds	Funds	Funds
		f.30

ANALYSI	S OF E	XPENDITUR	E ON C	HARITABLE ACT	IVITIES
				Service			2021	2020
				Provision	Leisure		Total	Total
				dk Support	Clubs		Funds	Funds
Staff costs				394,111	6,472		400,583	381,787
Service provision				125,204			125,204	109,419
Publicity				3,810			3,810	2,262
Recruitment	and training			2,675			2,675	2,447
Travel and	transport			832			884	2,500
Volunteers'	expenses							238
Activities				839	34		873	1,229
Ingredients				357			357	861
Resources				1,026			1,026	498
Bad debts				2,125	39		2,164	5,634
Support costs				71,578	36		71,614	77,318
Governance	costs			29,058			29,058	28,125
Total				K631,615	K6,633	K638,248		/612,318
The expenditure		on charitable	activities	in Z021 of f638,248 (2020			— f612,318) were
unrestricted	funds.

basis for ap	portionment	and the ana	lysis ofsupport	and governance	costs.
			General	Governance		Basis of
			Support	Function	Total	Apportionment
Premises			20,525	1,080	21,605	Usage
General Office			34,272	1,804	36,076	Usage
Affiliation	fee and licence		1,200		1,200	Transactions
Equipment	and consumables		5,653		5,653	Usage
Bank charges			389		389	Transactions
Disclosure	and barring service		160		160	Usage
Depreciation			7,591	400	7,991	Usage
Independent	Examiner's	fee		3,500	3,500	Governance
Professional	fees				1,824	Transactions
Staffcosts				21,083	21,083	Governance
Publicity				672	672	Governance
Recruitment	and training			472	472	Governance
Travel and	transport			47	47	Governance
			/71,614	629,058	f100,672

NET	INCOME FOR THE YEAR
This	is stated after charging:
		2021	2020
	Depreciation	K7,991	88,179

Costs costs were as follows.
	2021	2020
Salaries and wages	389,637	370,218
Social Security costs	25,366	21,866
Pension costs (Auto Enrolment)	6,663	6,374
Redundancies		3,423
	5421,666	f401,881

	202i	2020
Service provision	10.0	8.1
Day services	3.4	3.7
Mencap clubs	1.0	1.0
Governance	1.0	1.0
	15.4	13.8

12.	TANGIBLE FIXEDAS	SETS	Freehold
			Land 4	Office	Computer
			Buildings	Equipment	Equipment	Furniture	Total
	At Cost or Valuation
	At 1 January 2021		373,428	2,357	18,338	14,644	408,767
	Additions				1,003	—	1,003
	Disposals			(2,357)	—	(14,644)	(17,001)
	At 31December 2021				19,341		392,769
	Depreciation
	At 1 January 2021		64,387	2,357	14,402	14,644	95,790
	Charge for the year		6,806	-	1,185	-	7,991
	Eliminated on disposal			(2,357)	-	(14,644)	(17,001}
	At 31December 2021		71,193		15,587		86,780
	Net BookValues
	At 31December 2021		f302,235		K3,754		f305,989
	At 31December 2020		f309,041		f.3,936		6312,977
13.	INVESTMENTS
						2021	2020
	At Market Value
	Charifund Unit Trusts				5155,614		%,130,711
	Movements in the Year
	At 1 January 2021					130,711	150,061
	Net unrealised investment	gains/(losses)				24,903	(19,350)
	At 31December 2021				F155,614		L'130,711

	The historical cost to the charitable	The historical cost to the charitable	company of	the Charifund
	Unit Trust investment held at 31		December is		558,481	558,481
	Investments	are held in accordance	with trustees'	powers.
14.	DEBTORS
					2021
	Trade debtors				25,890	17,646
	Prepayments				1,379	1,315
	Other debtors					100
					f27,269	5.19,061

15.	CREDITORS: Amounts	falling due within	one year
				2021	2020
	Trade creditors			22,657	13,574
	Deferred income (note 16)			37,944	17,836
	PAYE			8,898	6,562
	Accruals			14,296	22,922
				f83,795	f60,894

MOVKM	KNTS IN DEFERRED INCOME
		2021	2020
Deferred	income at 1 January 2021	17,836
Resources Resources	released from previous year deferred in the year	{17,836} 37,944	17,836
Deferred	income at 31December 2021	f37,944	f17,836

		2021	2020
Financial	assets that are debt instruments	25,890	17,746
Financial	liabilities that are debt instruments	36,953	36,496

ANALYSIS OF NKT ASSETSBETW	EEN FUNDS
	General		2021	2020
	Unrestricted	Designated	Total	Total
	Funds	Funds	Funds	Funds
Tangible fixed assets	305,989		305,989	312,977
investments	155,614		155,614	130,711
Current assets	576,751	55,000	631,751	560,666
Current liabilities	{83,795}		(83,795}	(60,894}
Net Assets at 31December 2021	f954,559	555,000	f.1,009,559	5943,460

19.	ANALYSIS	OF CHARITABLE	OF CHARITABLE	FUNDS
			At 01.01.21	Incoming Resources	Outgoing Resources	Gain on Investment	Transfers	At 31.12.21
	Analysis ofMovements		in
	Unrestricted	Funds
	General Fund		898,460	679,498	638,302	24,903	(10,000)	954,559
	Designated Fund:
	—Building Fund		30,QQQ					30,00Q
	-Employment	Fund	15,0QQ				10,000	25,000
	Total Unrestricted		943,460	679,498	638,302	24,9Q3		1,Q09,559
	Funds
	Total Funds		f943,460	f679,498	f638,302	f24,903	K- K1,009,559
	Unrestricted	Funds