Merton me cap Registered Charity No.1 113444 Company Limited by Guarantee No.5692213 Pictured. Dance in the Park event for Learning Disability Week, June 2023 Trustees, Annual Report & Financial Statements, year ended 31 March 2024 **CookSmart cooking tutorials for families** February 2024 **Dance in the Park** June 2023 2 ## **Welcome to Merton Mencap - at the heart of our wonderful community** **iFly Indoor Skydive Fundraiser** October 2023 **Festive Fundraiser at Wimbledon Quarter** December 2023 3 **Our 3 proudest achievements - during 2023 24** **Supporting young adults with learning disabilities into volunteering and community activities at our Giving Back Club** **Launching our specialist forum for parents and carers of people with autism, Talk Autism** **Being part of Merton’s initiative to be London’s borough of Sport by launching a new sports club for young people with autism** 4 ## **Feedback from our beneficiaries during 2023-24** While my son is at Merton Mencap, I know I can go home, rest and not worry Everyone is so wonderful, it’s always fun! _Keep doing what you’re doing — we thank you!_ _Your club is a friendly place with lovely people — it’s interesting, varied and fun_ My son was so excited and could not wait to get to your club! A BIG thank you to the team leader and amazing team! _My daughter has become more independent_ I’m very pleased to see my son so happy at your club, and I’m relaxed that he is in good hands Your club is my daughter’s only enjoyment with peers — she really enjoys the social aspect and variety of activities I love our outings the most where we visit new places 5 Merton Mencap **Contents** ||**Contents**| |---|---| |**Trustees’ Annual Report (including Director’s Report)**|| |**for year ended 31 March 2024**|| |**Overview**|**7**| |**Chair of Trustees & Chief Executive**|**8**| |**Finance Manager & Treasurer**|**9**| |**Community Engagement**|**10**| |**Community Facilitator**|**10**| |**Supporting parents & carers**|**11**| |**Forums for parents & carers**|**11**| |**Activities for children, young people and adults**|**12**| |**Independent Travel Trainers**|**13**| |**Community Café**|**14**| |**Organisational chart**|**15**| |**Statement, Aims & Statistics**|**16**| |Statement & Aims|| |Attendance|| |Statistics|| |Ethnicity|| |Gender & Location|| |**Summary of Projects 2023-24**|**22**| |Children & Young People|| |Adults|| |Parents & Carers|| |**Finance & Governance**|**28**| |Financial review|| |Risk management|| |Supporters, Volunteers|| |The Year Ahead & Future Plans|| |Administrative details|| |Statement of Trustees’ Responsibilities|| |**Independent Examiner’s Report**|**34**| |Statement of Financial Activities
Balance Sheet
Statement of Cash Flows
Notes to the Financial Statements|| 6 ## Merton Mencap **Overview** ## **Our Mission** To listen and understand the needs of people with learning disabilities and/or autism and their families, empowering them to make their voices heard, actively representing and fighting for their interests, and creating and delivering the services they need. ## **We do this by** _**increasing**_ the opportunities and choices made available to people with a learning disability and/or autism _**promoting**_ inclusion and participation in the community _**supporting**_ families of people with a learning disability and/or autism and help them to enjoy a life beyond their caring role _**raising awareness**_ and understanding of learning disability and/or autism. **Our charitable aims are stated in our Memorandum & Articles of Association** The relief of people with a learning disability in particular by the provision of help and support for them and for their families, dependants and carers. Also, to provide or assist in the provision of facilities for the recreation or other leisure time occupation for people who have need thereof by reason of learning disability and/or autism with the object of improving their conditions of life. ## **About Merton Mencap** Merton Mencap is a local charity operating in the London Borough of Merton, supporting local families for over 60 years. We are a registered charity affiliated to the national charity Royal Mencap Society; we are independent of them and responsible for our own governance, management and fundraising. ## **Unique!** We are the only charity in Merton providing services for the whole family affected by learning disability and/or autism, i.e. children, young people and adults, and their families. ## **Stakeholder Driven!** We are scrupulous about being needs-driven; we regularly consult our members, service users and potential users, and other local stakeholders. ## **Demonstrable & Effective!** We are rigorous about measuring outcomes and showing the demonstrable impact of our work. ## **Big Picture!** We collaborate with local organisations to pool resources and offer joined-up services. ## **But our work is only possible with continued funding.** 7 **Introduction** ## Chair of Trustees, **Richard Drummond** **We look forward to preparing our new business plan this year** After a period of great disruption on account of the Covid-19 pandemic, I was pleased to report last year that normal service had virtually resumed across our charity, in particular that our activities were running in-person rather than remotely or on-line. A year on, we do not underestimate the legacy of the pandemic on many families who have seen their health worsen and support networks diminish. More than ever, we want to reach as many local people as we can and provide real help and support to improve life in some way. I am so pleased that during this last year, we have pressed ahead with new activities for people with learning disabilities and autism, and developed our support for parents and carers, particularly carers of adults. One of my priorities during this last year has been to strengthen our trustee board, or Executive Committee as it’s known here. The charity benefits enormously from having a range of skills and experience at board level but perhaps most importantly trustees with lived experience of learning disability and autism are a tremendous help to us. I am pleased that 5 of our 7 trustees have lived experience and we are keen to develop our Board further in the year ahead. If you would like to join a leading local charity as a trustee, please get in touch as we would be very pleased to hear from you. Sustainability remains a key aspect of our work as we prepare to form a new Strategic Plan in 2024. We appreciate that to be a real source of support to families we need to provide the help people want in the way people want it, so we will be consulting a range of stakeholders before forming our new plan, principally with people with learning disabilities and autism and their parents and carers, The feedback we receive will lead us to form our plan of services and other activities such as campaigning and working in partnership with other organisations. I very much look forward to hearing the views of local people in the months ahead and publishing our next strategic plan for the charity. ## Chief Executive, **Andrew Whittington** People attending our AGM last year will have heard me speak about our commitment to collaborating with organisations such as Merton Council, Health agencies and community groups to coordinate support for local people. This year, we have been pleased to work with our partners, for example by contributing to Merton’s Community Response Steering Group, Community Champions and as a member of Merton’s Safeguarding Champions. Earlier this year, we were delighted to successfully apply to join Merton’s new Framework for adults’ services which will be a new way for us to offer services. Our activities for local people with learning disabilities and autism have generally comprised support to learn skills for greater independence and help to participate in the mainstream community as much as possible. Under the new Framework, our appetite is to move further into supporting people into volunteering or paid employment which may include training and job coaching. It’s an exciting aspect of our work and one which we me look forward to developing. As ever, my grateful thanks to our dedicated team of staff and volunteers who have again been a great support to our beneficiaries during this last year. 8 ## Finance Manager **Elizabeth Cushman** Treasurer **Russell Benzies** . We are ever mindful of the difficult financial environment in which we and our partners, notably London Borough of Merton, are required to operate. Our working practice is to review constantly how we deliver our services and recruit the best staff to deliver them. We are impressed that our staff so wholeheartedly support the work ethos and aspirations of Merton Mencap. We continue to deliver our services to ensure that funds are directed to support local families in need. Controlling the finances of the charity such that we will be able to deliver our services over the long term remains our main focus. Our Finance Committee has continued its governance role reviewing all aspects of our financial management and control. The Annual Report and Accounts are undergoing an Independent Examination which is being performed by the same firm of Chartered Accountants as in previous years, and under their guidance we no longer are following the charity’s previous practice of having a full audit every 4 years due to their being no significant change in our operations or finances to warrant an audit. As detailed in the Financial Review section our free reserves position at year end was £287,288 (2023: £249,639) which maintains our policy to hold free reserves equivalent to between 3 – 6 months operating expenditure. We continue to secure grant funding from a variety of sources mainly from Trusts and Foundations (25%) vs local and central government/health funding (75%) and some funding from fundraising activities and individual donations. Funding diversification remaining a key goal for the charity. Staff costs remain as the charity’s greatest investment and expenditure. As we look ahead, our aim remains to first secure continuation funding in instances where funding for successful work is due to expire and, second, to attract further funding to develop current services to reach more families in the borough. We continue to be thankful to people who support us by raising much-needed funds to hope our charity’s support costs. We are fortunate that we are able to predict with a high level of confidence our income and expenses for the forthcoming year where we will strive to facilitate improvement to lives for people affected by learning disability and/or autism. 9 ## **Maria Solari,** Community Engagement Officer What a year it’s been! Reaching out to the community has been a key aspect of my work during this last year — I love speaking to local people about our charity and running local events to raise awareness of our work is great fun! Highlights include our brilliant Dance in the Park event which celebrated Learning Disability Week 2023, pictured left. The event brings the whole community together for an inclusive dance activity! A new community fundraising initiative during 2023 was an indoor skydive which raised a fantastic £2,000! Thanks to everyone who took part and to those who sponsored them — an absolutely brilliant effort! For the year ahead, we’re looking forward to our Charity Auction Night which will be held in-person this year! We have already been donated some brilliant items for the Lots — watch our for our advertisements for the event as it proves to be unmissable! ## **Dymphna Graham,** Community Facilitator Our work with families over many years tells us that people with learning disabilities and autism can achieve a great deal in their lives, particularly if the right support is available at the time that they need it. That’s where I come in as Community Facilitator. Over this last year, I have been a listening ear for people who wanted to talk over their hopes for the future and I’ve given practical support for people who have needed information and help to take the next step with their life goals. My thanks as ever to our partners and community groups for supporting my work, particularly Wimbledon Guild, Merton’s social prescribers and the local Citizens Advice for working with us for the benefit of our service users. It’s great to be part of Merton’s vibrant community working together with other agencies and community groups. 10 **Maria Solari,** Merton Autism Parent Service (MAPS) **Yvonne Dawes,** Carers Advisor **Carolyn Doyle,** Carers Caseworker When we formed our Merton Autism Parent Service (MAPS) a few years ago we could not have anticipated the extent of the demand for the service. We are so pleased to have reached more parents of children with autism again this year and huge thanks to our parent advisors for all their hard work. The effectiveness of our Carers Advisor and Carers Caseworker service has continued this year too, in which we provided a joined up carers assessment and case management service to carers of adults. Carers assessments and reviews is an important aspect of our offer for carers of adults, while our casework to improves carers’ lives in some way identified by the family, for example helping to solve a problem or providing practical support. Feedback from carers underlines the continued need for our support for carers of adults, and will be a key feature of our charity’s work for the future. **Tracy Blackwell,** Parent & Carer Forum Manager **Tuhina Shaikh,** Projects, HR & Systems Administrator Our forums for parents and carers, Kids First and Adults, provided 23 workshops and events this year, kept our members up to date with the latest information, and our steering groups worked tirelessly behind the scenes representing our members at the meetings they attend with senior officers in the local authority and health. Sessions included engagement sessions for Kids First members to share their views on provision in Merton to inform the refresh of Merton's Special Educational Needs & Disabilities Strategy and a session about Employment Health & Care Plans. Adults First ran sessions about Direct Payments, Financial Assessments, supported learning courses and both forums ran sessions on Wills and Trusts and Mental Capacity. This year, Kids First steering group members have spoken at Merton's annual SEND Conference about their co-production successes and challenges, run a SEND legal workshop and session on mental health support for families. Adults First held an update on Merton's review of day opportunities, leisure and social activities, and plan a session on housing options. Thank you to our amazing steering groups who are parents and carers themselves, volunteering their time to improve services in Merton and achieve better outcomes for local families — we couldn’t do it without you! 11 **----- Start of picture text -----**
people g adults
**----- End of picture text -----**
## **Niki Lowe & Jane Birchmore** After all the disruption of the Covid-19 pandemic, this last year has been a great pleasure as our activities ran in-person and we were so pleased to see our members meeting up again and enjoying themselves!! We welcomed new members to our **Better Gym sports and fitness club** which we run in partnership with local leisure centre, Canons Centre, in Mitcham. Over this last year the group has enjoyed a range of activities at the club including introducing swimming by popular demand! After many years based at the Wimbledon Guild premises (thank you Wimbledon Guild!) our **Saturday Hub** found a new home at Leyton Road centre in Colliers Wood where our members enjoyed a range of activities indoors and in the lovely garden areas. For children and young people, highlights include our ever popular **holiday playschemes** and **Saturday** club for children aged 5-14 which we base at the local Perseid and Cricket Green schools, which enjoyed another year of fun activities. For young adults, our **Buddies Going Out** supports our members to make new friends. The **Giving Back** Club has done some brilliant activities including gardening, volunteering and working alongside other community groups for the benefit of local people. Our **Aces** club for young adults with autism has developed into Aces Active, a new sports club which we’re looking forward to taking forward this year. A ‘shout out’ to our brilliant staff and volunteers whose dedication and commitment make our activities possible. We’re always looking to strengthen our staff teams so if you’re interested in joining our activities either every week or seasonally we want to hear from you! 12 ## **Jenny Lockett, Radek Switalski, Jane Birchmore, Michelle Scott** Learning the skills to travel safely can make so many things possible in life — discovering new hobbies, developing friendships and getting a job are just a few. It also leads to greater independence and reducing reliance on family carers. During this last year, our team of accredited travel trainers have supported more young people and adults with learning disabilities and autism to become independent travellers. Our trainers provide training in the community, supporting students to learn how to use buses, trams, trains and to negotiate roads safely. Our trainers have also seen the extent to which learning to travel independently increases confidence and self-esteem. In the year ahead we’re intending to help more adults become independent travellers, particularly those who may not have had the opportunity to do so before. With the right support, we know that many people can learn to travel safely on their own even if it’s a new experience — it’s never too late! Referring someone for travel training is quick and easy via our referral form which can be found on our web site. And our trainers are always on-hand to talk if you would like to know more about how travel training works and whether it would be right for you or someone you know. And once our students become independent travellers, they don’t look back! (pictured) 13 ## **Abby Herring,** Café Manager Many people trying to book a table for lunch at our Community Café this year will have been out of luck on account of our growing popularity, particularly on Wednesdays which have tended to be our quietest day! Perhaps the smell of our homemade soups or freshly made cakes are tempting more people in to see us - we are very pleased that our customer base is growing! Our community café provides vocational training and support for 20 learners all of whom have provided a warm welcome to our patrons during this last year. Our practical training supports our learners to develop their skills in team-working and communication, hygiene and food preparation and providing a café service to the public. It’s wonderful to see the confidence of our learners grow as they develop vocational and employability skills. A particular highlight for us over this last year was that we were awarded top marks for our Food Hygiene Rating - 5 out of 5 - following an audit. This achievement reflects the hard work of the whole team to ensure that our café service to the public continues to be high quality. But don’t take our word for it — come and see us for coffee or lunch and taste our food for yourself. You’ll have to be quick though, we expect to be very busy again in the year ahead! . 14 **----- Start of picture text -----**
Merton Mencap
Organisational Chart
Chair 31st March 2023
of
Trustees
Merton Mencap
Membership Volunteers
contributing contributing
feedback and at all areas of
evaluation at all Executive Merton Mencap
levels Committee
Chief
Executive
Community Office Finance Parent Community
Facilitator Manager Manager Carer Engage.
Forum
Officer
Manager
LD Projects, HR LD
4 Travel Carers Services & Forum Carers
Trainers Caseworker Managers Admin. Adviser
Team Café
Leaders Manager
Deputy Team Café Deputy
Leaders Manager
Support
Workers
megMerton
**----- End of picture text -----**
15 Merton Mencap Statement, Aims & Statistics Image: Presenting our Volunteer of the Year 2023, Stella Campbell cap Merton me cap Supporting ¢hlldyeu, y*)nog people and adults with a leaTning disability andlor alltlsm and parents & carers ## Merton Mencap ## **Statement & Aims** The financial statements have been prepared in accordance with the accounting policies set out in note 1 of the financial statements and comply with the charitable company’s Memorandum and Articles of Association, the Companies Act 2006 and "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). ## _**Public Benefit Statement**_ Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charities Commission in exercising our powers and duties. We provide services to people affected by learning disability and/or autism and their parents and carers living in and around Merton. A large proportion of our users live in the most disadvantaged areas of our Borough. ## _**Meeting our Charitable Aims**_ Our normal business model comprises face-to-face services and activities and during 2023-24 our operation had moved forward further from the restrictions of the pandemic and almost all our services were running in-person. The challenge of securing suitable staff continued during 2023-24 and, in many instances, we managed staffing shortfalls through staff from two recruitment agencies who the charity contracted. We chose to contract both agencies as they supply staff to local Merton schools for children with special educational needs and disabilities. Our beneficiaries ask for a range of community-based services for children, young people and adults with a learning disability and/or autism and their parents and carers in the London Borough of Merton. Our Strategic Plan 2022-25 sets out our intention to provide support to help people to live full and rewarding lives, for example, taking part in sport and activities which encourage wellbeing, discovering new hobbies and interests and developing friendships. Learning disabilities and autism range from profound disabilities to more moderate conditions. All learning disabilities/autism are life-long and affect a person’s ability to learn, communicate, and interact socially. Many people with a learning disability/autism have additional needs such as medical needs, physical disabilities, sensory impairments and/or autistic spectrum disorders. Some people require 24 hour specialist care and support whilst others can succeed in mainstream society. Some families affected by learning disabilities and/or autism are at greater risk of isolation, poorer health and family breakdown. Our support for parents and carers aims to reduce isolation, promote peer support, ensure they have a voice about local services for them and the person they care for. But at the heart of our work is ensuring our support is tailored to the individual. We are committed to person-centred planning and to providing services which respond to the needs and wishes of each person. We believe that this is key to achieving our charitable aims and our evaluations confirm to us whether we are doing what we set out to do. 17 ## Merton Mencap ## **Statement & Aims** ## _**Trustee recruitment**_ The charity attracts trustees by advertising locally and online, through word-of-mouth and, occasionally, with free assistance from a recruitment agency. Prospective trustees are first invited to discuss their interest in trusteeship with the Chief Executive and Chair of Trustees which may also include visiting our services and activities. Those wishing to be considered as a trustee are required to complete our application form setting out their interest in Merton Mencap, and their skills, experience and knowledge which they consider will be a help to the charity. The charity particularly welcomes people with lived experience of learning disability and/or autism to join as trustees, including people who have the disability or are a family member or a carer of a person with the disability. At present, 5 of 7 trustees have lived experience of learning disability and/or autism. Trustees are required to undergo a DBS disclosure, renewed every 2 years. On appointment, trustees are required to learn about the charity’s work by meeting the Chief Executive and senior team and undergoing the charity’s mandatory training in Safeguarding, Health & Safety, Equal Opportunities & Diversity, GDPR and mental health, all of which are updated periodically. Trustees’ are required to agree to follow the charity's policies & procedures and Code of Conduct and must declare any conflicts of interest to the Chair of Trustees. Trustees may claim expenses in respect of trustee activities, approved by the Chair of Trustees. Trustees are encouraged to adopt an area of interest for their trusteeship, for example support for parents and carers or community events. Trustees are also encouraged to visit the charity’s projects and activities, take part in team meetings and represent the organisation at public events. The charity maintains a page on its web site ‘Meet the Trustees’ comprising a short biography of each trustee. The board of trustees, or Executive Committee as it is referred to at Merton Mencap, meet 6 times a year in relation to the management of the organisation, plus for the Annual General Meeting. _**Statement of compliance with Charity Commission guidance**_ The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charitable company should undertake. 18 Merton Mencap ## **Attendance** _**Tables show number of people accessing each project during 2023-24**_ |**Children & young people**|**Individuals**| |---|---| |Saturday Club (Perseid)|25| |Buddies Holidays|21| |Buddies Going Out|13| |Holiday Playscheme (Perseid)|62| |Holiday Playscheme & Buddies
(Cricket Green)|50| |Independent Travel Training (LBM)|20| |Aces|11| |**Parents & carers**|**Individuals**| |---|---| |Kids First (registered parents)|652| |Adults First (registered parents)|276| |Talk Autism|121| |Merton Autism Parent Support (MAPS)|38| |LD Carers Adviser|56| |LD Carers Caseworker|50| |**Adults**|**Individuals**| |---|---| |Merton Mencap Community Café|20| |Better Gym|14| |Saturday Club|22| |Personal Assistant|1| |Community Facilitator|22| |Independent Travel Training|6| |GivingBack Club|14| 19 Merton Mencap _**During 2023-24, our beneficiaries included:**_ ## **Statistics** **152 63 211 154 56** _Children & young Adults with a Parents of children Carers of an adult Carers of adults people with a learning disability with a learning with a learning received a carers’ learning disability and/or autism disability and/or disability or autism assessment and/or and/or autism autism attended at attended at least 1 least 1 parents carer forum event . forum event (Kids (Adults First)_ _**Our services are open to anyone irrespective of**_ Merton Mencap _**income, ethnicity, gender or religion.**_ Arab 1% **Ethnicity** Asian/Asian British: Bangladeshi 1% Asian/Asian British: Chinese 1% Asian/Asian British: Indian 3% Asian/Asian British: Other 4% Asian/Asian British: Pakistani 3% Black/Black British: Tamil 1% Black/Black British: African 7% Black/Black British: Caribbean 3% Black/Black British Other 1% _**We monitor with**_ Mixed: Other 4% _**reference to the projected**_ Mixed: White & Asian 2% _**local authority populations, published by**_ Mixed: White & Black African 1% _**the Greater London Authority**_ Mixed: White & Black Caribbean 2% Other ethnic group: 2% Prefer not to say: 23% White: British 32% White: Irish 1% Supporting children, White: Other 8% young people and adults with a learning ~~al~~ o:° 20 disability and/or autism Merton Mencap **Gender & Location** ## _**Merton Mencap: Gender & Location**_ The breakdown of our male and female service users reflects the nationwide incidence of learning disability between genders. Our ward by ward breakdown shows the prevalence of service users based in the east of the borough. ||||||**Location by Ward**|| |---|---|---|---|---|---|---| |**Location by Ward**
Abbey|6||||Abbey
Cannon Hill
Colliers Wood|3
3
0| |Cannon Hill|7|||||| |Colliers Wood
Cricket Green|3
15||||Cricket Green
Dundonald|7
2| |Dundonald|7||||Figges Marsh|4| |Figges Marsh|16||||Furzedown|0| |Furzedown|0||||Graveney|2| |Graveney|5||||Hillside|0| |Hillside|2||||Lavender Fields|5| |Lavender Fields|10||||Longthornton|4| |Longthornton|11||||Lower Morden|2| |Lower Morden|4||||Merton Park|10| |Merton Park
Unknown|7
0||**_The east of the_**
**_borough_**
**_includes wards_**||Unknown
Pollards Hill|3
1| |Pollards Hill
Ravensbury
Raynes Park|20
11
3||**_which are some_**
**_of the top 15%_**
**_most_**
**_income-_**
**_deprived in the_**||Ravensbury
Raynes Park|2
4| |Southfields
St Helier|1
10||**_country_**
**_-_**
**_(ref_**
**_Merton’s_**||St Helier
Stonecot|1
1| |Sutton North
Trinity
Village|0
4
4||**_Authority_**
**_Monitoring_**
**_Report 19-20)_**||Sutton North
Trinity
Village|1
1
0| |West Barnes|4||||West Barnes|1| |Wimbledon Park|2||||Wimbledon Park|3| 21 Merton Mencap Summary of Projects 2023-24 Merton me cap Supporting ¢hlldyeu, y*)nog people and adults with a leaTning disability andlor alltlsm and parents & carers ## Merton Mencap **Summary of projects for children & young people** _**Saturday Club (Perseid)**_ **When** : Weekly during term time, Saturdays for up to 6 hours **Where** : Based at Perseid School, Morden **Places** : 12-15 young people with complex learning and physical disabilities. **Access** : Referral from the Short Breaks Team, via Merton Council **Transport** : Provided for those who need it _Providing a range of activities for children aged 5-13 from a base, supporting them to develop experiences and enjoy life._ _**Buddies Holidays (Groups 1 & 2)**_ **When:** Various during the school/college holidays **Where:** Various activities in the local community **Places:** 8-10 young people (aged 12-18) with moderate & complex learning disabilities **Access:** Referral from the Short Breaks Team, via Merton Council **Transport:** Not provided _**Buddies Going Out**_ **When** : Weekly during term time, usually Wednesdays **Where** : Various activities in the local community **Places** : 8-10 young people (aged 18-24) with mild and moderate learning disabilities **Access** : Referral from the Short Breaks Team, via Merton Council or self referral **Transport** : Not provided - training in using public transport is provided. _**Holiday Playschemes (Perseid)**_ **When** : Various days during the school holidays (all day provision – 7 hours) **Where** : Various activities from a base and in the local community **Places** : 12 young people (aged 5-13) with complex learning & physical disabilities **Access** : Referral from the Short Breaks Team, via Merton Council **Transport** : Provided to those who need it _**Holiday Playschemes & Buddies (Cricket Green)**_ **When** : Various days during the school holidays (7hrs) **Where** : Various activities from a base and in the community **Places** : Up to 12 young people (8-13) with moderate needs **Access** : Referral from Cricket Green School **Transport** : Provided to those who need it 23 ## Merton Mencap **Summary of projects for children & young people** _**Aces**_ **When** : Every other Thursdays, 6.45pm-8.45pm **Where** : Phipps Bridge Youth Centre, CR4 3TY **Cost:** £2.50 subs per week **Places** : 20 young people with high-functioning autism **Access** : Self-referral, no social services referral needed **Transport** : Travel training may be offered _A youth club for young people with high-functioning autism; the club takes a mainstream approach offering activities which any young people would enjoy_ _**Independent Travel Training (Merton Council funded)**_ **Access:** Mainly referrals from Merton schools and colleges, but also from schools and colleges out of borough attended by Merton residents Through practical training in the community, our Travel Trainers monitors students’ progress until they are able to travel safely on their own. _**Independent Travel Training (Independently funded)**_ **Access:** Open referral Through practical training in the community, our Travel Trainers monitors students’ progress until they are able to travel safely on their own. ________________________________________________________________________ 24 ## Merton Mencap **Summary of projects for adults** ## _**Merton Mencap Community Café**_ **When** : Weekly on Mondays & Wednesdays, 9.30am to 2.30pm **Where** : Holy Trinity Church, 234 The Broadway, Wimbledon, SW19 1RY **Places** : Up to 10 adults (aged 18+) with moderate learning disabilities **Access** : Self-referral. Available to personal budget holders and self-funders **Transport** : Not provided The Merton Mencap Café is run by adults with a learning disability, supported by our staff and volunteers, and serves a healthy menu to the public. The project provides vocational training in the areas of food preparation, customer service, good hygiene practice, and team working. Service users develop skills which lessens the demand on family carers. The Merton Mencap café also provides catering at local community events. _**Better Gym**_ **When:** Weekly on Wednesdays, 7pm to 9pm **Where:** Canons Leisure Centre, Mitcham **Places:** 12 places for adults (aged 18-24) with a moderate learning disability **Access:** Self-referral, no social services referral needed **Transport:** Not provided at present A gym and sports club which includes sessions in the gymnasium, various sports and leisure activities. The club takes place in a mainstream setting alongside the general public. _**Saturday Hub**_ **When** : Saturdays 10am-1pm **Where** : Wimbledon Guild, Wimbledon; North Cheam Community Centre **Places** : Up to 30 places for adults with a learning disability **Access** : People who do not qualify for social care support, self-referral **Transport** : Not provided Our Hubs provide people with a learning disability and/autism with activities which encourage health, wellbeing, inclusion and independence. _**Community Facilitator**_ **When:** By appointment **Where:** Home and at our offices **Places:** N/A **Access:** Self-referral, no social services referral needed **Transport:** N/A 25 ## Merton Mencap **Summary of projects for adults** _**Personal Assistants**_ **When:** As required **Where:** Activities in the community **Places:** N/A— service agreed individually **Access:** Self – referral **Transport:** As instructed _**Independent Travel Training (Independently funded)**_ **Access:** Open referral Through practical training in the community, our travel trainers monitor students’ progress until they are able to travel safely on their own. 26 ## Merton Mencap **Summary of projects for parents & carers** ## **Parent & Carer Forums** Our parent & carer forums supported our members to have a voice about local service provision affecting them and the person they care for. We run free educational workshops and opportunities for mutual support and information sharing during the year. Parents and carers also have representative roles at key local forums and committees. Our parent forums are: ## **Kids First Forum** _**for parents of children & young people (aged 0-25)**_ ## **Adults First Forum** _**for Carers of adults (aged 18+)**_ ## **Talk Autism** _**For parents and carers of children, young people and adults with autism**_ ## **LD Carers Adviser & LD Carers Caseworker** Our LD Carers Support service supports carers of adults with a learning disability and/or autism through the completion of carers assessments & reviews. Our LD Carers Caseworker is available to help with problems and provides information, a listening ear and emotional support. ## **Merton Autism Parents Service (MAPS)** MAPS is a listening, support, information and advice service for parents of 0 – 25 year olds with a diagnosis of autism or who are likely to receive a diagnosis (e.g. referred for an assessment), running on Wednesdays 10am-1pm. During this last year, we provided this service via telephone and online consultations. MAPS offers confidential, informal sessions provided by a Parent Advisor (who also has a child or young person with autism) and a member of MAPS staff. Our team has been trained to offer a range of evidence-based strategies – this means that the tools and information we provide parents have been tried and tested and are approved by professionals in the field. We offer support on communication, challenging behaviours, self-harming, sleep issues, anxiety and many other challenges that arise. ## **Carers Group** Our Carers Group runs periodically during the year and provides social events, for example during Carers Week and during the festive period, for carers of adults with learning disabilities and/or autism. We provide opportunities for carers to meet up, develop friendships and support each other. Membership and activities are free. 27 Merton Mencap Finance & Governance Merton me cap Supporting ¢hlldyeu, y*)nog people and adults with a leaTning disability andlor alltlsm and parents & carers ## Merton Mencap **Financial Review** ## **The charity is in a strong financial position going forward into 2024-25.** There was an overall 2% increase in reported income from the previous year. The charity continues to attract financial support. We are pleased that donors, grant-making trusts and foundations recognise the value of our work and support us to continue, represented by seeing grant funding remaining in line with the previous year from both new and continuation funding. The statement of financial activities shows an overall net expenditure in the reporting period of £ 30,838, which is due to a timing difference between when income has been received and expenditure made, rather than activities running at deficit. Expenditure increased in the reporting period by 6% from the prior year. Increase in staff costs was the main factor due to a combination of an increase in the average number of employees to 47 from 41 and pay increases. Debtors increased by £14,238 on the previous year. March 2024 debtors comprise of grant income of £25,415, service user fees of £22,264 and prepayments of £4,146 compared to the debtors at March 2023 comprising of grant income of £21,050, service user fees of £11,330 and prepayments of £6,203. ## **Review of the charity’s reserves** The total funds held by the charity at the end of the reporting period were £417,159. The amount of funds which are restricted and not available for general purposes of the charity were £129,870. The balance of £287,288 represent the charity’s unrestricted funds, which increased by £37,649 and represent 4.64 months of operating expenditure cover for the charity, assuming no other income and is an small increase from the prior year. Our intention is to maintain unrestricted reserves of 3-6 months cover of operating expenditure. No amounts have been designated or otherwise committed at the end of the reporting period. 29 ## Merton Mencap **Risk Management** ## _**Risk Management**_ The Trustees Annual Report and Accounts are undergoing an Independent Examination which is being performed by the same firm of Chartered Accountants as in previous years, and under their guidance we no longer are following the charity’s previous practice of having a full audit every 4 years due to their being no significant change in our operations or finances to warrant an audit. Trustees have also reviewed the charity’s risk register this year and assessed the major risks and procedures to mitigate those risks. Trustees regard the following among the principal risk areas at this time: ## **1 Safeguarding** **We regard safeguarding should be at the heart of our charity.** We achieve this by (i) monitoring the charity’s safeguarding activity through our internal **Safeguarding Committee** (ii) being a ‘ **Merton Safeguarding Champion’** and contributing to Merton’s Safeguarding Champions forum with local partners which supports best practice at our charity (ii) making **Safeguarding Training Level 1 & 2** mandatory for all staff and volunteers ## **2. User voice We recognise how critical it is to ensure the voice of people affected by learning disability and/or autism is heard during the strategic planning of the organisation, without which the charity would risk becoming ‘out of touch’.** We ensure user voice via (i) consulting parents and carers who are members of our parent carer forums (ii) ensuring a high percentage of trustees have lived experience of learning disability/autism (iii) frequently evaluating our services with users, plus seeking their wider views on new ways the charity can help ## **3. Delivery flexibility** **Diversifying income streams is key to charity’s sustainability but we also recognise that responding to changes in statutory funding and delivery models is very important as not doing so risks becoming inflexible and irrelevant.** **We do this by** (i) becoming part of Merton’s new Framework for adult care services (ii) offering services which are independently grant funded and can be purchased via a personal budget 30 Merton Mencap **Supporters** ## _**Funders**_ We are very grateful to our funders and supporters who continued to permit us the flexibility to adapt our services to respond to the needs of local people, particularly as many of our beneficiaries continue to be affected by Covid-19 pandemic. This flexibility has been a great help to us as we were able to alter many of our normal activities to provide support in different ways, eg online . We are most grateful to our grant funders (see Financial Statements ) for their trust in our work and for all those who support us including by providing in-kind support, including: - **BBC Children in Need** - **Carers Support Merton** - **City of London’s Corporation Charity, City Bridge Trust** - **Cricket Green School** - **Department for Education** - **Edward Gosling** - **Garfield Weston** - **London Borough of Merton (Adult Care Services)** - **London Borough of Merton (Children, Schools & Families)** - **Lloyds Bank Foundation** - **NHS Clinical Commissioning Group (South-West London)** - **Perseid School** - **Scope** - **Wimbledon District Nursing & Midwifery Benevolent Society** - • **Wimbledon Guild** We also wish to thank all our members and others who have kindly donated or raised money for us during this last year. ## _**Volunteers**_ At March 2024, we are fortunate to have **25 volunteers** registered with us. During 2023-24, we estimate that our volunteers gave the charity a total of **1,437** hours for which we are extremely grateful. ## _**The year ahead**_ We are nearing the end of our current Strategic Plan and already making preparations to form our next plan. These preparations will comprise our consulting local stakeholders including people with learning disabilities and/or autism, parents and carers, health, education, Merton council, and other local charities and community groups. Feedback from our consultations will inform our new Strategic Plan for 2025-28 and how we will facilitate positive improvements to the lives of people affected by learning disability and autism in Merton. Our plan for the year ahead also includes exploring ways to collaborate with other organisations for the benefit of our members. Our charity has a strong record of working in partnership with other organisations to produce demonstrable outcomes and our intention is to continue in this way. Pooling resources, sharing information and aligning our work with that of local organisations helps ensure against duplication and maximises our reach. We are fortunate that Merton has a vibrant voluntary and community presence and we are proud to be at its heart. 31 Merton Mencap Administrative Details Company no: 5692213 Charlty no: 1113444 Reg18terod offlco: Chaucer Centre Canterbury Road Morden Surrey, SM4 6PX Independènt Examlner¥: WSM Advisors Limited Connect House 133-137 Alexandra Road London, SW19 7JY Sollcltors: Russell-cooke 2 Putney Hill London, SW15 6AB Prlnclpal Bankers: National Westminster Bank PIC 16 Wimbledon Hill Road London SW19 7ZD Trustees.. The following are the tharity's trustees and served as directors of the Ci)mpany throughout the period: Richard Drummond. Chair of Trustees Russell Benzies, Treasurer Patrick Fraser (appointed1210312024) William lan Newman Monica Stannard (appointed 0910112024) Brian Treadwell (appointed 1310712023) Julian Walton Chlef Executlve Offlcer Andrew Whittington Approved by eTru ees, the followlng belng authorlsed to slgn on thelr behalf: Dated: Merton me cap suppon￿g ehilknen, youug people and adlllti wlth a leandng dts•bility anuor autlsm Dd & ¢￿erS 32 ## Merton Mencap **Statement of trustees’ responsibilities** ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** ## **For the year ended 31 March 2023** The trustees, who are also the directors of Merton Mencap for the purpose of company law, are responsible for preparing the Trustees' Report and 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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities 33 Independent Examiner's Report ## **MERTON MENCAP** ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF MERTON MENCAP** I report to the trustees on my examination of the financial statements of Merton Mencap (the charity) for the year ended 31 March 2024. ## **Responsibilities and basis of report** As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act). Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. An independent examination does not involve the gathering of all the evidence that would be required in an audit and consequently does not cover all the matters than an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a "true and fair" view and my report is limited to those specific matters set out in an independent examiners statement. ## **Independent examiner's statement** Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or - 2 the financial statements do not accord with those records; or - 3 the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or - 4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. ## **Simon Marsh (Independent Examiner)** for and on behalf of WSM Advisors Limited Connect House 133-137 Alexandra Road Wimbledon London SW19 7JY Dated: 28/06/2024 - 35 - ## **MERTON MENCAP** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** **For the year ended 31 March 2024** |**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**Notes**
**£**
**£**
**Income and endowments from:**
Grants and donations
**3**
131,871
474,432
Charitable activities
**4**
-
89,299
Other trading activities
**5**
6,407
4,735
Investments
**6**
5,035
-
Other income
**7**
-
-
**Total income**
143,313
568,466
**Expenditure on:**
Expenditure on other trading activities
**8**
-
17,174
Charitable activities
**9**
108,997
616,446
**Total resources expended**
108,997
633,620
**Net incoming/(outgoing) resources before transfers**
34,316
(65,154)
Gross transfers between funds
**18**
3,333
(3,333)
**Net income/(expenditure) for the year/**
**Net movement in funds**
37,649
(68,487)
Fund balances at 1 April 2023
249,639
198,358
**Fund balances at 31 March 2024**
287,288
129,871|**Total**
**2024**
**£**
606,303
89,299
11,142
5,035
-
711,779
17,174
725,443
742,617
(30,838)
-
(30,838)
447,997
417,159|**Total**
**2023**
**£**
592,450
81,705
6,230
1,658
15,448
697,491
14,679
686,394
701,073
(3,582)
-
(3,582)
451,579
447,997| |---|---|---| The statement of financial activities includes all gains and losses recognised in the year. The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. - 36 - MERTON MENCAP BALANCE SHEET As at 31 March 2024 2024 2023 Notes CurreDt assets DebtOTS Casb at bank and in hand 16 52.825 413,047 38.587 463.291 465,872 501,878 Creditors: amounts falllng due wlthln one year 17 (48,713) (53,881) Net curreni asseLs 417.159 447,997 Income funds Restricted funds Unrcstricted fi￿d8 18 129,871 287,288 198,358 249,639 417,159 447,997 The coftnpany is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 Marcb 2024. The Jnetnbers havc not required thc compally to obtain an audit of its fjnancial statcm¢nts for the year in question in accordallGe with section 476. The dircctor acknowledges his rcsponsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of fmancial statements. The fmancial statements were appToved by the TTUSt¢es on .......... .. Company Registration F40. 05692213 -37- ## **MERTON MENCAP** ## **STATEMENT OF CASH FLOWS** ## **For the year ended 31 March 2024** |**Notes**
**Cash flows from operating activities**
Cash absorbed by operations
**20**
**Investing activities**
Investment income received
**Net cash generated from investing activities**
**Net decrease in cash and cash equivalents**
Cash and cash equivalents at beginning of year
**Cash and cash equivalents at end of year**|**2024**
**£**
5,035|**£**
(55,279)
5,035
(50,244)
463,291
413,047|**2023**
**£**
1,658|**£**
(26,224)
1,658
(24,566)
487,857
463,291| |---|---|---|---|---| - 38 - **For the year ended 31 March 2024** ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **1 Accounting policies** ## **Charity information** Merton Mencap is a private company limited by guarantee incorporated in England and Wales, Company number 5692213.The registered office is Chaucer Centre, Canterbury Road, Morden, Surrey, SM4 6PX. ## **1.1 Accounting convention** The financial statements have been prepared in accordance with the charity's Memorandum and Articles, the Companies Act 2006 and "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)". The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have undertaken an assessment of the adequacy of the resources available to the charitable company. The trustees have a reasonable expectation the charitable company has adequate resources to continue in operational existence for the foreseeable future and accordingly continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** ## **Restricted funds** Restricted funds must be used for specific purposes which are determined by the donor’s wishes. Expenditure which meets these criteria is charged to the fund. The charity has a number of separate restricted funds, as set out in the notes to the financial statements. The Trustees’ Report provides further information about the uses of these funds. On completion of a project the funder may permit the transfer of any surplus funds to our unrestricted funds. ## **Unrestricted funds** Donations and incoming resources received by the charity for general use are held as unrestricted funds. They are available for use at the discretion of the trustees in furtherance of their charitable objectives unless funds have been designated for other purposes. ## **Designated funds** These are unrestricted funds earmarked by the trustees for a particular purpose. Such accounts are identified separately in the financial statements. ## **1.4 Incoming resources** Income received under a contract for the performance of services is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be or has been received. Membership subscriptions, donations, fundraising and grants are accounted for when received by the charity. Donated services and facilities, other than volunteers and transport, are valued on the basis of their estimated value to the charity of the services or facility received, based on the price the charity estimates it would pay in the open market for such a service or facility. - 39 - ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2024** ## **1 Accounting policies** **(Continued)** ## **1.5 Resources expended** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by project. The costs of each project are made up of the total of direct costs and shared costs, including support costs involved in undertaking each project. Direct costs attributable to a single project are allocated directly to that project. Shared costs which contribute to more than one project and support costs which are not attributable to a single project are apportioned between those projects on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. Expenditure is recognised on an accruals basis as liabilities are incurred. As the charity is not VAT registered and cannot recover any of its VAT, expenditure includes unrecoverable VAT. All charitable expenditure in furtherance of the charity’s objectives relates to the provision of services under the contracts and related administrative costs. Costs of generating voluntary income comprise of costs directly attributable to raising voluntary income and gifts in kind. Governance costs comprise internal and external audit or independent financial examination. Other costs of generating funds relate to business development, communications and marketing and specific fundraising and investment projects. Core costs are allocated according to an estimate of the time and resources spent on delivering each project including staff time and use of general office resources. The remaining unallocated costs represents the governance work that would be necessary irrespective of our level of front-line project activity. The charity has a number of funding streams that do not include any allowance for core costs or where the allowance does not adequately reflect our true core costs. In these cases, we show a deficit against the project which is then covered by our unrestricted reserves. Our fund-raising strategy reflects the need to fill these deficits as well as to generate enough core income to balance any unallocated core expenditure. Trustees consider funding priorities at executive committee meetings weighing up the need to continue projects that our service users are reliant upon for their wellbeing and the need to remain a going concern. Where we made transfers from restricted to unrestricted funds, this has been done with the approval of the funding organisations concerned. ## **1.6 Tangible fixed assets** Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Fixtures and fittings 20% straight line per annum Computers 20% straight line per annum - 40 - ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2024** ## **1 Accounting policies** ## **(Continued)** ## **1.7 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## **1.8 Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## **2 Critical accounting estimates and judgements** In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. - 41 - ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2024** ## **3 Grants and donations** |**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
Donations and gifts
2,904
220
Legacies
500
-
Grants (analysed below)
101,500
461,242
Membership subscriptions
498
-
Gift Aid
175
-
Donated services and facilities
26,215
12,970
Collections
79
-
131,871
474,432
**For the year ended 31 March 2023**
**2023**
**2023**
**£**
**£**
Donations and gifts
3,159
3,400
Sponsorship
750
-
Grants (analysed below)
84,250
468,599
Membership subscriptions
158
-
Gift Aid
936
-
Donated services and facilities
22,650
8,410
Collections
138
-
112,041
480,409|**Total**
**2024**
**£**
3,124
500
562,742
498
175
39,185
79| |---|---| ||606,303| ||**2023**
**£**
6,559
750
552,849
158
936
31,060
138| ||592,450| The charity is fortunate to have 25 volunteers who regularly give their time to help the charity. Like all charities, Merton Mencap is reliant on a team of volunteers for our smooth running. Volunteers perform two roles: - Trustees - Project volunteers In accordance with the SORP, due to the absence of any reliable measurement basis, the contribution of these volunteers is not recognised in the accounts. The value of the services provided by volunteers is not incorporated in these financial statements. - 42 - ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2024** |**3**|**Grants and donations**|||||**(Continued)**| |---|---|---|---|---|---|---| ||**Grants receivable for core activities **|**Activity**|**Unrestricted**|**Restricted**|**Total**|**Total**| ||||**2024**|**2024**|**2024**|**2023**| ||||**£**|**£**|**£**|**£**| ||Garfield Weston|General|30,000|-|30,000|25,000| ||The Henry Smith Charity|General|60,000|-|60,000|30,000| ||Edward Gostling Foundation|General|10,000|-|10,000|-| ||A&H Leivers Grant|General|1,000|-|1,000|-| ||SWL ICS Winter Engagement Fund|General|500|-|500|-| ||LBM (Transport)|Travel Training|-|101,660|101,660|80,135| ||LBM (Children, Schools and|Holiday||||| ||Families)|Playschemes||||| |||Perseid|-|66,800|66,800|65,000| ||LBM (Children, Schools and|Buddies||||| ||Families)||-|37,500|37,500|37,500| ||LBM (Children, Schools and|Saturday Club||||| ||Families)|Perseid|-|35,000|35,000|35,000| ||LBM (Children, Schools and|CGS Playscheme||||| ||Families)|& Buddies|-|30,500|30,500|30,500| ||LBM (Adult Care Services)|Saturday Hub|-|22,840|22,840|18,681| ||Carers Support Merton|LD Carer's||||| |||Adviser|-|21,000|21,000|20,000| ||LBM (Adult Care Services)|Travel Trianing||||| |||Adults|-|18,902|18,902|12,596| ||LBM (Adult Care Services)|Community||||| |||Facilitator|-|18,258|18,258|17,292| ||LBM (Children, Schools and|Kids First||||| ||Families)||-|18,000|18,000|18,000| ||Department of Education|Kids First|-|17,500|17,500|17,500| ||NHS South West London CCG|Merton Autism||||| |||Parent Service|-|17,000|17,000|17,000| ||NHS South West London CCG|ACES|-|12,050|12,050|12,050| ||BBC Children in need|Travel Training||||| |||(CIN)|-|10,000|10,000|10,000| ||London Community Foundation GrantAdults First||-|10,000|10,000|-| ||Merton Health Inequalities Project|LD Carers||||| |||Caseworker|-|7,000|7,000|-| ||AF Grant (Masonic Freemasons)|Adults First|-|5,000|5,000|-| ||The L&Q Foundation|Better Gym|-|4,977|4,977|4,977| ||Merton Health Inequalities Project|Adults First|-|3,015|3,015|-| ||MG MVSC Grant|LD Carers||||| |||Caseworker|-|2,500|2,500|1| ||City of London (City Bridge|Giving Back||||| ||Foundation)||-|1,490|1,490|1,829| ||Coronation Lunch Grant|Saturday Hub|-|175|175|-| ||Coronation Lunch Grant|Giving Back|-|175|175|-| ||National Lottery Fund|General|-|-|-|1,500| ||BBC Children in need|General|-|-|-|500| ||LLoyds Foundation|General|-|-|-|27,250| ||Wimbledon District Nursing and|Carers Support||||| ||Midwifery Benevelent Society|Group|-|-|-|1,000| - 43 - ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2024** |**3**
**Grants and donations**
Wimbledon District Nursing and
Midwifery Benevelent Society
Better Gym
Scope
Better Gym
National Lottery Fund
Café
Employment
Extension
National Lottery Fund
Community
Challenge
National Lottery Fund
Community
Challenge
Holiday
National Lottery Fund
Community
Engagement
Manager
National Lottery Fund
Community
Sports
Holiday Activities and Food (HAF)
Programme:
CGS Playscheme
& Buddies
Hospital Saturday Fund
Community
Engagement
Manager
Morden PCT.
Cooksmart
**4**
**Charitable activities**
**Income from:**
Services and activities for children and young people
Services and activities for adults|-
-
-
-
-
-
-
-
-
-
101,500|-
-
-
-
-
-
-
-
-
(100)
461,242
**Restricted**
**funds**
**2024**
**£**
3,896
85,403
89,299|**(Continued)**
-
1,000
-
15,608
-
7,991
-
12,666
-
6,364
-
13,068
-
7,837
-
1,805
-
2,000
(100)
1,200
562,742
552,849
**Restricted**
**funds**
**2023**
**£**
3,392
78,313
81,705|**(Continued)**
-
1,000
-
15,608
-
7,991
-
12,666
-
6,364
-
13,068
-
7,837
-
1,805
-
2,000
(100)
1,200
562,742
552,849
**Restricted**
**funds**
**2023**
**£**
3,392
78,313
81,705| |---|---|---|---|---| |||||81,705| - 44 - ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2024** ## **5 Other trading activities** |**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**Income from:**
**£**
**£**
Fundraising events
6,407
-
Trading activity income: other
-
4,735
Other trading activities
6,407
4,735
**For the year ended 31 March 2023**
2,855
3,375|**Total**
**2024**
**£**
6,407
4,735
11,142|**Total**
**2023**
**£**
2,889
3,341| |---|---|---| |||6,230| |||6,230| ## **6 Investments** ||**Unrestricted **|**Unrestricted**| |---|---|---| ||**funds**|**funds**| ||**2024**|**2023**| ||**£**|**£**| |Bank interest|5,035|1,658| ## **7 Other income** ||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**| |---|---|---|---|---|---|---| ||**funds**|**funds**||**funds**|**funds**|| ||**2024**|**2024**|**2024**|**2023**|**2023**|**2023**| ||**£**|**£**|**£**|**£**|**£**|**£**| |Other income|-|-|-|13,672|1,776|15,448| Other income represents grant receivable from the Coronavirus Job Retention Scheme. ## **8 Expenditure on other trading activities** |**Restricted**
**funds**
**2024**
**£**
Cost of generating voluntary income
12,228
Fundraising trading: cost of goods sold and other costs
4,946
17,174|**Total**
**2023**
**£**
10,591
4,088| |---|---| ||14,679| - 45 - ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** **For the year ended 31 March 2024** ## **9 Charitable activities** |**Children and**
**young people**
**2024**
**£**
Staff costs
248,412
Transport, travel and related costs
10,358
Refreshments and entrance fees
1,737
Rent and venue hire
15,690
Other costs
16,941
Donated services and facilities - accommodation
8,878
302,016
Share of support costs (see note 10)
37,661
Share of governance costs (see note 10)
4,787
344,464
**Analysis by fund**
Unrestricted funds
-
Restricted funds
344,464
344,464|**Adults Parents and**
**Carers**
**2024**
**2024**
**£**
**£**
140,139
55,243
608
200
3,246
573
10,528
480
12,263
2,275
4,400
23
171,184
58,794
22,551
9,726
2,784
779
196,519
69,299
-
-
196,519
69,299
196,519
69,299|**Other**
**Core**
**Unrestricted**
**2024**
**2024**
**£**
**£**
580
-
66
-
-
-
200
-
4,245
-
-
-
5,091
-
832
108,997
241
-
6,164
108,997
-
108,997
6,164
-
6,164
108,997|**Total**
**2024**
**£**
444,374
11,232
5,556
26,898
35,723
13,301
537,084
179,767
8,591
725,443
108,997
616,446
725,443|**Total**
**2023**
**£**
417,419
11,004
4,398
34,041
46,085
8,638| |---|---|---|---|---| |||||521,585
156,846
7,963| |||||686,394| |||||85,874
600,520| |||||686,394| - 46 - ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** **For the year ended 31 March 2024** ## **9 Charitable activities** **(Continued)** ## **For the year ended 31 March 2023** |**Children and**
**young people**
**2023**
**£**
Staff costs
197,594
Transport, travel and related costs
9,286
Refreshments and entrance fees
1,131
Rent and venue hire
11,740
Other costs
19,658
Donated services and facilities - accommodation
4,728
244,137
Share of support costs (see note 10)
29,624
Share of governance costs (see note 10)
3,982
277,743
**Analysis by fund**
Unrestricted funds
-
Restricted funds
277,743
277,743|**Adults Parents and**
**Carers**
**2023**
**2023**
**£**
**£**
149,004
51,681
1,292
426
2,822
300
19,994
1,981
16,544
3,853
3,910
-
193,566
58,241
32,742
7,097
3,105
796
229,413
66,134
-
-
229,413
66,134
229,413
66,134|**Other**
**Core**
**Unrestricted**
**2023**
**2023**
**£**
**£**
19,140
-
-
-
145
-
326
-
6,030
-
-
-
25,641
-
1,509
85,874
80
-
27,230
85,874
-
85,874
27,230
-
27,230
85,874|**Total**
**2023**
**£**
417,419
11,004
4,398
34,041
46,085
8,638| |---|---|---|---| ||||521,585
156,846
7,963| ||||686,394| ||||85,874
600,520| ||||686,394| - 47 - ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** **For the year ended 31 March 2024** ## **9 Charitable activities** **(Continued)** Other costs are related to additional special projects for the whole charity. Core costs are the overhead costs of the charity, as opposed to those specific to a project. Whilst these costs do not directly produce outputs of charitable activity, they are necessary to deliver these activities. - 48 - ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2024** ## **10 Support and governance costs** |**Support costs Governance**
**costs**
**£**
**£**
Administration staff costs
115,293
-
Transport
240
-
Rent
12,428
-
Donated services - accommodation
26,215
-
Office supplies
1,757
-
Telephone
3,723
-
Subscriptions
605
-
Consultancy fees
2,386
-
Bank charges
1,076
-
Computer Expenses
10,241
-
Equipment and materials
587
-
Insurance
1,894
-
Other costs
3,323
-
Accountancy fees
-
8,591
179,768
8,591
**Analysed between**
Charitable activities
179,768
8,591
179,768
8,591
**For the year ended 31 March 2023**
**Analysed between**
**£**
**£**
Charitable activities
156,846
7,963
156,846
7,963
**11**
**Net movement in funds**
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements|**2024**
**£**
115,293
240
12,428
26,215
1,757
3,723
605
2,386
1,076
10,241
587
1,894
3,323
8,591
188,359
188,359
188,359
**2024**
**£**
8,591|**2023**
**£**
95,294
201
13,406
22,650
3,208
3,659
1,064
2,765
944
8,450
285
1,588
3,332
7,963| |---|---|---| |||164,809| |||**£**
164,809| |||164,809| |||**2023**
**£**
7,963| ## **12 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the current or the previous year. - 49 - ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2024** ## **13 Employees** ## **Number of employees** The average monthly number of employees during the year was: ||**2024**|**2023**| |---|---|---| ||**Number**|**Number**| |Full time|1|1| |Part time|12|12| |Sessional|34|28| ||47|41| |**Employment costs**|**2024**|**2023**| ||**£**|**£**| |Wages and salaries|487,867|434,404| |Social security costs|29,012|27,421| |Other pension costs|13,941|13,634| ||530,820|475,459| The full time equivalent of the staff employed in the year, based on a 35 hour week, was 17 (2023:16). No employees earned in excess of £60,000 (2023: nil). ## **14 Taxation** The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. ## **15 Tangible fixed assets** |**Fixtures and**
**fittings**
**Computers**
**£**
**£**
At 1 April 2023
4,527
8,079
At 31 March 2024
4,527
8,079
**Depreciation and impairment**
At 1 April 2023
4,527
8,079
At 31 March 2024
4,527
8,079
**Carrying amount**
At 31 March 2024
-
-
At 31 March 2023
-
-|**Total**
**£**
12,606| |---|---| ||12,606| ||12,606| ||12,606| ||-| ||-| - 50 - ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2024** |**16**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Prepayments and accrued income
**17**
**Creditors: amounts falling due within one year**
Trade creditors
Other creditors
Accruals|**2024**
**£**
48,679
4,146
52,825
**2024**
**£**
6,472
10,117
32,124
48,713|**2023**
**£**
32,384
6,203| |---|---|---| |||38,587| |||**2023**
**£**
14,857
11,515
27,509| |||53,881| - 51 - ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** **For the year ended 31 March 2024** ## **18 Restricted funds** The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held for specific purposes: |||**Movement in funds**|**Movement in funds**|||| |---|---|---|---|---|---|---| ||**Balance at**|**Incoming**|**Resources**|**Transfers**||**Balance at**| ||**1 April 2023**|**resources**|**expended**||**31**|**March 2024**| ||**£**|**£**|**£**|**£**||**£**| |Holiday Playschemes Perseid|32,441|66,800|(80,061)|-||19,180| |Saturday Club Perseid|-|35,220|(54,359)|19,139||-| |Buddies Holiday|44,025|37,500|(18,851)|(30,289)||32,385| |Buddies Going Out|-|1,778|(11,926)|10,148||-| |Holiday Playscheme & Buddies CGS|-|35,550|(36,551)|1,001||-| |Travel Trainer|-|101,660|(100,708)|(952)||-| |Travel Training (CiN)|5,932|10,000|(10,188)|-||5,744| |ACES 1|11,098|12,928|(9,663)|-||14,363| |Giving Back|17,260|6,505|(28,969)|5,204||-| |Community Sports|-|-|(15)|15||-| |Community Challenge|-|-|(471)|471||-| |Community Engagement Manager|22,070|-|(23,344)|1,274||-| |Better Gym|14,581|8,956|(8,597)|-||14,940| |Cafe|-|82,680|(78,644)|(4,036)||-| |Saturday Hub|-|29,144|(27,071)|(2,073)||-| |Travel Training Adults|-|18,902|(16,581)|-||2,321| |Community Facilitator|-|18,258|(14,134)|(2,624)||1,500| |PA1 (PT)|-|1,620|(3,349)|1,729||-| |Kids First|-|35,500|(32,568)|(2,932)||-| |Adults First|5,572|18,015|(11,611)|-||11,976| |Carers Group|990|50|(980)|(60)||-| |LD Carer's Adviser|338|21,000|(21,892)|554||-| |MAPS|21,549|17,000|(9,460)|(2,171)||26,918| |Talk Autism|-|-|(2,171)|2,171||-| |LD Carers Caseworker|15,338|9,500|(24,294)|-||544| |Lets Get Digital|6,480|-|(6,507)|27||-| |Cooksmart|684|(100)|(653)|69||-| ||198,358|568,466|(633,620)|(3,333)||129,871| The transfers from restricted funds above of £3,333 (2023: £29,148) relate to contributions to the costs of administration, co-ordination and management of projects activities and services, and to office overheads and expenses, provided for in funding arrangements. ## **19 Related party transactions** There were no related party transactions during the year (2023 - none). - 52 - ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2024** |**20**|**Cash generated from operations**|**2024**|**2023**| |---|---|---|---| |||**£**|**£**| ||Deficit for the year|(30,837)|(3,582)| ||Adjustments for:||| ||Investment income recognised in statement of financial activities|(5,035)|(1,658)| ||Movements in working capital:||| ||(Increase) in debtors|(14,239)|(15,731)| ||(Decrease) in creditors|(5,168)|(5,253)| ||**Cash absorbed by operations**|(55,279)|(26,224)| ## **21 Analysis of changes in net funds** The charity had no debt during the year (2023: none). - 53 -