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|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|
|THE FOLLOWING|PAGES ARE FOR MANAGEMENT||PURPOSES ONLY:||
|Detailed Income and Expenditure||Account||32-34|
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|||||2022|2021|
|---|---|---|---|---|---|
||||Unrestricted|Total|Total|
|||Note|Funds|Funds|Funds|
||||||K|
|INCOME||||||
|Donations
and legacies|||4,334|4,334|2,215|
|Charitable
activities|||641,348|641,34S|677,258|
|Other trading activities|||1,086|1,086|22|
|Investment
income|||63|63|3|
|TOTAL INCOME|||646,831|646,831|679,498|
|EXPENDITURE||||||
|Raising funds|||81|81|54|
|Charitable
activities|||679,964|679,964|638,248|
|TOTAL EXPENDITURE|||680,045|680,045|638,302|
|NET INCOME BEFORENET GAINS||||||
|ON INVESTMENTS|||(33,214)|(33,214)|41,196|
|Net gains/(losses)
on investments||13|(314)|(314)|24,903|
|NET INCOME FORTHE YEAR/NET|||(33,528)|(33,528)|66,099|
|MOVEMENT IN FUNDS FORTHE YEAR||||||
|RECONCILIATION|OF FUNDS|||||
|Total funds brought
forward|||1,009,559|1,009,559|943,460|
|Total funds carried forward|||f.976,031|f976,031K1,009,559||
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||STATEMENT OF CASH FLOW|S|||
|---|---|---|---|---|
||FORTHE YEAR ENDED||||
||31DECEMBER2022||||
|||Note|2022|2021|
|CASH FLOWS FROM OPERATING ACTIVITIES|||||
|Net cash provided
by operating
activities||21|(76,196)|63,880|
|CASH FLOWS FROM INVENTING ACTIVITIES|||||
|Purchase ofprOpert, plant|and equipment||(16,245)|(1,003)|
|Net cash (used in) investing|activities||(16/45)|(1,003)|
|Change in cash and cash|equivalents
in the year||(92,441)|62,877|
|Cash and cash equivalents|at the beginning ofthe year||604,482|541,605|
|Cash and cash equivalents|at the end ofthe year|22|f512,041|f604,482|
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|||Asset Life|Rate|
|---|---|---|---|
|Freehold|land and buildings|50/10 years|2/10oio|
|Computer|equipment|5 years|20o/o|
|Motor vehicles||Reducing balance|20o/o|
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|CHARITABLE ACTIVITIES|||||
|---|---|---|---|---|
||||2022|2021|
||Unrestricted||Total|Total|
||Funds||Funds|Funds|
|Grants|2,500||2,500|23,828|
|Service provision|416,395||416,395|445,060|
|Parental contributions|15,928||15,928|8,494|
|Day services|205,677||205,677|199,490|
|Sundry income|848||848|386|
||f641,348|f641,348||6677,258|
|ies as f|ollows:|||||
|---|---|---|---|---|---|
|||||2022|2021|
|Service|provision|and|support|636,227|675,770|
|Leisure|clubs|||5,121|1,488|
|||||f641,348|f677,258|
||In 2021 the income from charitable
activities off|In 2021 the income from charitable
activities off|677,258 was unrestricted.|||
|---|---|---|---|---|---|
|4.|OTHER TRADING ACTIVITIES|||2022|2021|
||||Unrestricted|Total|Total|
||||Funds|Funds|Funds|
||||f.|||
||Fundraising|activities|K1,086|61,086|f.22|
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||||||||||2022|2021|
|---|---|---|---|---|---|---|---|---|---|---|
|||||||||Unrestricted|Total|Total|
|||||||||Funds|Funds|Funds|
|Interest on deposit|||accounts|||||f63|f63||
|In 2021 the|investment|||income|ofK3 was|unrestricted.|||||
|ANALYSIS|OF|EXPENDITURE ON CHARITABLE ACTIVITIES|||||||||
|||||||Service|||2022|2021|
|||||||Provision||Leisure|Total|Total|
|||||||4|Support|Clubs|Funds|Funds|
|Staffcosts||||||442,630||10,606|453,236|400,583|
|Service provision||||||100,779|||100,779|125,204|
|Publicity|||||||6,254||6/54|3,810|
|Recruitment|and|training|||||3,524||3,524|2,675|
|Travel, transport||and motor|||||2,883||2,883|884|
|Volunteers'|expenses||||||730||730||
|Activities|||||||1,166|495|1,661|873|
|Ingredients|||||||1,673||1,673|357|
|Resources|||||||1,086||1,086|1,026|
|Bad debts||||||||||2,164|
|Support costs||||||75,222|||75,222|71,614|
|Governance|costs|||||32,916|||32,916|29,058|
|Total||||||f668,863||f11,101 f679,964||f638,248|
|The
expenditure|||on|charitable|activities|in 2022|of f679,964 (2021||- f638,248) were||
|unrestricted|funds.||||||||||
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|basis for ap|porti|onment|and the ana|lysis ofsupport|and governance|costs.||
|---|---|---|---|---|---|---|---|
|||||General|Governance||Basis of|
|||||Support|Function|Total|Apportionment|
|Premises||||25,056|1,319|26,375|Usage|
|General Office||||32,356|1,703|34,059|Usage|
|Af51iation|fee and licence|||1,251||1,251|Transactions|
|Equipment|and|consumables||5,410||5,410|Usage|
|Bank charges||||217||217|Transactions|
|Disclosure|and|barring|service|254||254|Usage|
|Depreciation||||10,678|562|11,240|Usage|
|Independent|Examiner's||fee||3,600|3,600|Governance|
|Staffcosts|||||23,854|23,854|Governance|
|Publicity|||||1,104|1,104|Governance|
|Recruitment|and training||||622|622|Governance|
|Travel, transport
and motor|||||152|152|Governance|
|||||f75,222|f32,916|$108,138||
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||2022|2021|
|---|---|---|
|Service provision
Day services
Mencap clubs
Governance|7.2
5.3
2.7
1.0|10.0
3.4
1.0
1.0|
||16.2|15.4|
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|||NO|TE|S|TO TH|E FINANCIAL STATEMENT
(CONTINUED)|S||
|---|---|---|---|---|---|---|---|---|
||||||FOR|THE YEAR ENDED|||
||||||31DECEMBER 2022||||
|13.|INVESTMENTS (CONTINUED)||||||||
||The historical cost to the|||charitable||company ofthe Charifund|||
||Unit Trust|investment|held||at 31 December is||f58,481|f58,481|
||Investments|are held in|accordance|||with trustees' powers.|||
|14.|DEBTORS||||||||
||||||||2022|2021|
||Trade debtors||||||29,044|25,890|
||Prepayments||||||4,862|1,379|
||||||||f33,906|f27,269|
|15.|CREDITORS: Amounts|||falling due within one year|||||
||||||||2022|2021|
||Trade creditors||||||10,403|22,657|
||Deferred income (note||16)|||||37,944|
||PAYE||||||7,911|8,898|
||Accruals||||||17,896|14,296|
||||||||$36,210|f83,795|
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|MOVEM|KNTS IN DEFERRE|D INCOME|||
|---|---|---|---|---|
||||2022|2021|
|Deferred|income at 1 January 2022||37,944|17,836|
|Resources|released from previous|year|(37,944)|(17,836)|
|Resources|deferred in the year|||37,944|
|Deferred|income at 31December|2022||f37,944|
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|||2022|2021|
|---|---|---|---|
|Financial|assets that are debt instruments|29,044|25,890|
|Financial|liabilities that are debt instruments|18,314|36,953|
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|ANALYSIS OFNET ASSETSBETW|EEN FUNDS||||
|---|---|---|---|---|
||General||2022|2021|
||Unrestricted|Designated|Total|Total|
||Funds|Funds|Funds|Funds|
|Tangible fixed assets|310,994|-|310,994|305,989|
|Investments|155,300||155,300|155,614|
|Current assets|490,947|55,000|545,947|631,751|
|Current liabilities|(36,210)|-|(36,210)|(83,795)|
|Net Assets at31December 2022|f921,031|f55,000|f976,031K1,009,559||
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|19.|ANALYSIS|OFCHARITABLE|OFCHARITABLE|FUNDS|||||
|---|---|---|---|---|---|---|---|---|
||||At|Incoming|Outgoing|(Loss) on||At|
||||01.01.22|Resources|Resources|Investment|Transfers|31.12.22|
||Analysis ofMovements||in||||||
||Unrestricted|Funds|||||||
||General Fund||954,559|646,831|680,045|(314)||921,031|
||Designated
Fund:||||||||
||-Building Fund||30,000|||||30,000|
||-Employment|Fund|25,000|||||25,000|
||Total Unrestricted||1,009,559|646,831|680,045|(314)||976,031|
||Funds||||||||
||Total Funds|K1,009,559||f646,831|f680,045|K(314)||f976,031|
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|21.|RECONCILIATION
OFNET INCOME/EXPENDITURE|TO NET CASH FLOW|TO NET CASH FLOW|
|---|---|---|---|
||FROM OPERATING ACTIVITIES|||
|||2022|2021|
||Net income for the year before net gains on investments|(33/14)|41,196|
||(as per the Statement ofFinancial Activities)|||
||Adjustments
for:
Depreciation
charges|11,240|7,991|
||(increase) in debtors|(6,637)|(8,208)|
||(Decrease)/Increase
in creditors|(47,585)|22,901|
||Net cash provided
by operating
activities|K(76,196)|f63,880|
|22.|ANALYSIS OF CASH AND CASH EQUIVALENTS|||
|||2022|2021|
||Cash at bank and in hand|512,041|604,482|
||Total cash and cash equivalents|f512,041|f604,482|
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