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2021-03-31-accounts

Charity Registration No. 1117888 Company Registration No. 05984331 (England and Wales)

ORWELL MENCAP (a company limited by guarantee)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Ensors Accountants LLP

Chartered Accountants and Statutory Auditors Connexions 159 Princes Street Ipswich IP1 1QJ

ORWELL MENCAP

CONTENTS

Page No.
Reference and administrative details 1
Trustees’ report 2 – 8
Independent auditor’s report 9 – 11
Statement of financial activities 12
Balance sheet 13
Statement of cash flows 14
Notes to the accounts 15 – 29

ORWELL MENCAP

REFERENCE AND ADMINISTRATIVE DETAILS

Year ended 31 March 2021

Name: Orwell Mencap (also operates under working names of Genesis, Green Bike Orwell Mencap (also operates under working names of Genesis, Green Bike
Project and STARS)
Legal structure: Orwell Mencap is a company limited by guarantee in the United Kingdom, company
number 05984331, incorporated 31 October 2006 and registered as a charity on 8
February 2007, charity number 1117888.
Trustees: A Baker (resigned 4thMay 2021)
B England (appointed 4thMay 2021)
J Goodship (resigned 22ndFebruary 2021)
J Knell
C Kynaston (appointed 4thMay 2021)
K Parr (Chair)
J Stevens
D Thomas (resigned 29thSeptember 2021)
E Franks (appointed 23rdNovember 2021)
J Dickson (appointed 27thJuly 2021)
Chief executive: R Hart
Principal address & 6 Wright Road
registered office: Ipswich
IP3 9JG
Auditors: Ensors Accountants LLP
Chartered Accountants & Statutory Auditors
Connexions
159 Princes Street
Ipswich
IP1 1QJ
Bankers: Barclays Bank plc
1 Princes Street
Ipswich
IP1 1PB
Ipswich Building Society
PO Box 547
Ipswich
IP3 9WZ
Solicitors: Ashtons Legal
Waterfront House
Wherry Quay
Ipswich
IP4 1AS

1

ORWELL MENCAP

TRUSTEES’ REPORT

Year ended 31 March 2021

The Trustees present their report and accounts for the year ended 31 March 2021.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with Orwell Mencap’s governing document, the Memorandum & Articles of Association, the Companies Act 2006 and the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK & Republic of Ireland (FRS 102) (as amended for accounting periods commencing from 1 January 2019).

The Charity also operates under the working names of Genesis, Green Bike Project and STARS

The Charity is affiliated to the Royal Mencap Society (Mencap) and bases its Memorandum and Articles of Association on the Royal Mencap Society’s model constitution.

STATUS AND GOVERNING INSTRUMENT

Orwell Mencap is a company limited by guarantee, incorporated 31 October 2006. The company was registered as a charity on 8 February 2007, charity number 1117888, and is governed by its Memorandum and Articles of Association.

TRUSTEES

Details of all Trustees can be found on page 1.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity is administered by an Executive Committee of Trustees appointed at the Charity’s Annual General Meeting or subsequently by co-option until the following AGM. The Trustees usually meet regularly throughout the year but due to the pandemic there was only one meeting during the year.

At its meetings the Executive Committee follows a standard agenda to set the strategic direction of the Charity. The day to day management of activities and staff is delegated to the Chief Executive, who regularly reports back at the meetings of the Executive Committee. Between March 2020 and January 2021 the Chief Executive was on furlough leave and the day to day running of the charity was delegated to the Business Manager and the Services Manager. During this period the Chair of the Trustees met regularly with the Business Manager and the Services Manager to deal with specific issues.

In January 2021 the ex-Chief Executive returned from furlough leave to work his 2 months notice period before his retirement and to work with some trustees, senior management and customers to recruit a new Chief Executive whose employment started in late March 2021.

Appointment and recruitment of Trustees

New trustees are identified through appropriate networks and are appointed at the annual general meeting by the members. Trustees with specific management skills or experience in the field of learning disability are also co-opted to fill vacancies on the Executive Committee. Orwell Mencap is committed to equality and diversity in the recruitment of trustees and aims to appoint suitably qualified trustees from as broad a spectrum of the community as is possible. To this end Orwell Mencap undertake periodic analysis of trustees’ skills and experiences in order to identify areas that could be strengthened by either recruitment of new trustees or training.

Prospective Trustees are first invited to view our services, talk to our service users and learn something of the culture and ethos of our organisation. They are then invited to submit a CV, apply for membership of Orwell Mencap, and are put forward for appointment. Once appointed or co-opted trustees receive induction, training and further support where appropriate.

2

ORWELL MENCAP

TRUSTEES’ REPORT (Continued)

Year ended 31 March 2021

Involving service users

It is hoped that through training, mentoring and appropriate support that people with learning disabilities will play a meaningful and increasing role in the running of the Charity. During the year we have continued to seek opinion and representation from the clients and their carers and we continue with our commitment to work with clients on increasing their input into the running of Orwell Mencap.

This year service users were included in the recruitment process of the new Chief Executive Officer who was appointed in February 2021. The results of this survey were considered by the Executive Committee. Service users have also been consulted through Customer Forum meetings on a variety of issues for example advising on which activities the customers would like us to support them in.

Three trustees serving on the current Executive Committee are parents/carers of people with disabilities which currently use Genesis services.

Safeguarding vulnerable adults

All of the Charity’s trustees and staff go through a full DBS police check.

AIMS AND OBJECTIVES

During the year ended 31 March 2021 the objects of the Charity were:-

The relief of those people in need through disabilities and disadvantages by identifying, promoting their needs, and providing services and facilities for the public benefit.

PUBLIC BENEFIT

In setting objectives, developing strategies and undertaking activities, the Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit.

The Trustees are confident that Orwell Mencap’s objects, as detailed above, are in accordance with the regulations on public benefit.

REVIEW OF ACTIVITIES

Orwell Mencap provides a wide range of care, support and training for people with learning and physical disabilities and the Charity’s objectives are currently met through:

During the year our website (www.orwellmencap.co.uk) continued to give news and updates to a wider audience. We have attempted to increase our online profile through the increasing use of social networking sites.

Working with other organisations

Orwell Mencap believes very much in working in partnership with like-minded organisations as well as the National Mencap society and its affiliated groups but many of the usual programmes were suspended during the year due to the pandemic.

3

ORWELL MENCAP

TRUSTEES’ REPORT (Continued)

Year ended 31 March 2021

Regular contact is maintained by our senior management team with key staff from Suffolk County Council Adult Social Care regarding the provision of adult care services.

We continue to liaise with other day service providers and homes to promote good continuity of support for our services users and to allow service users to access multiple services whilst preventing outbreaks of the coronavirus to spread between services.

During the year we continued working with Ambient Housing, Saffron Housing and to allow 3 people with complex needs to live independently in their own home.

We also worked with Suffolk Brokerage and accredited training providers to share training expertise during the pandemic.

We also worked with Activities Unlimited and Thomas Wolsey school to develop our holiday clubs operating in Ipswich.

Genesis continues to reach out in to the wider community wherever possible and practical on a range of initiatives and partnership working opportunities.

During the COVID-19 lockdown from March to June 2020, realising our team of trained care workers were a valuable resource, we offered our staff to both Suffolk County Councils home care service and to the NHS to help care for and keep safe elderly and vulnerable adults who do not form part of our usual customer group.

Genesis day service provision

Sadly COVID-19 required that the day centre was closed between March and July 2020 but we continued to support our customers throughout lockdown by support at home, weekly phone calls and/or online video calls, newsletters and activities to do at home. Although the day centre has remained open since July 2020 it has been, by necessity, under a much different guise with less people and less communal activities all conducted under social distancing and infection control provisions. These have meant that we have had to restrict the numbers of customers on site and to increase this capacity it has proven necessary to close the diner to use the space to support more customers throughout the day. We have also been supporting more customers at home in the community.

Significant time has been spent monitoring PHE guidelines and sourcing the PPE required by the changing guidelines whilst helping staff and customers adapt to the new procedures and activities. By necessity we have had to change completely from our previous working methods of the customers being able to freely move between rooms and activities as and when they choose to and we are incredibly proud of how our staff and customers have adapted to the new situation.

Domiciliary service provision

Genesis provides domiciliary services to around 10 people through tailored individual support for people with learning disabilities and their carers and families in the community.

This can be anything from just a few hours a week to provide support to access social activities at home or at other locations, during the day, evening or at weekends.

Genesis also provides around the clock support to enable three clients to live as independently as possible in a home of their own. During COVID pandemic we continued to offer support at home to our existing domiciliary clients and also those day centre clients who required support.

Evening Social Clubs

Sadly our evening social clubs closed in March 2020 and have not yet been able to reopen.

4

ORWELL MENCAP

TRUSTEES’ REPORT (Continued)

Year ended 31 March 2021

Holiday clubs and after school clubs

Due to school closures we were unable to run Holiday clubs in the 2020 Easter and spring half term holiday but we were able to reopen for the 2020 summer holidays albeit with many changes and smaller groups with more intensive staff support to help maintain social distancing etc.

Social enterprises

(i) Genesis garden furniture

From its fully-equipped workshop Genesis produces hardwood garden furniture of the highest quality, providing work experience, life skills, and undoubted benefits to self-esteem and mental health to those with disabilities. The furniture has a high reputation and Genesis is a preferred supplier for many local authorities including Ipswich Borough Council’s parks.

As with the day centre the workshop was closed to support customers from March to July 2020 but the workshop manager was able to continue to sell furniture assembled from previously made components. Sadly the 2020 and 2021 trade shows were cancelled due to COVID but, with people having to stay at home more throughout the pandemic, this has meant that sales of furniture have been good and there has been plenty of activity for the customers in the workshop.

(ii) Eco-fuel briquettes

As a by-product of its furniture manufacture Genesis recycles its own sawdust as well as collected sawdust from local sawmills into compressed briquettes for resale.

(iii) Green Bike Project

The Green Bike Project takes unwanted bicycles and trains people with disabilities to repair, refurbish and recycle the machines for resale and community use.

It was also necessary to close the bike project to support customers between March and July 2020. Concerns over safety and COVID 19 have prevented a return to Holywells but the project reopened in August with a new project manager at our Wright Road site. The sales of bikes continued throughout lockdown providing a valuable resource at a time when local shops had sold out of new and unused bikes.

VOLUNTEERS AND STAFF

The Charity welcomes volunteers to help support our activities at Genesis. We appreciate the involvement of both our regular volunteers as well as those that help on specific projects or events, giving freely of their time and energy to enrich the experiences of our service users. We have this year attracted significant volunteers with high skills.

The trustees would like to thank all of the charity’s staff for their continued dedication to our customers during this very difficult period and to publicly recognise that it is their efforts which allowed the charity to continue to offer care throughout the pandemic.

The Business Manager and Services Manager have made use of COVID financial resources and we are extremely grateful for the ongoing support from Suffolk County Council and the UK Government.

The trustees would also like to thank all the many individuals and organisations who kindly contributed donations and grants to us but including in particular:

5

ORWELL MENCAP

TRUSTEES’ REPORT (Continued)

Year ended 31 March 2021

FINANCIAL RESULTS FOR THE YEAR

The total incoming resources to 31 March 2021 are stated at £1,471,277 compared to £1,474,410 for the year to 31 March 2020.

Total resources expended amount to £1,338,705 compared to £1,524,884 for the year to 31 March 2020. This means the results have shown a surplus of £132,572 compared to a deficit of £50,474 for the previous year.

Our care services income decreased from £1,320,095 to £707,963 but the cost of providing these services also decreased from £1,367,753 to £1,108,508 with a resultant deficit of £400,545 (2020 deficit of £47,658). This reflects the loss of income arising from physical face to face support given due to COVID–19. It does not reflect the grants and donations received in return for providing online and virtual support to our customers which is mentioned below.

Sales from the furniture, donated bikes and craft products were slightly up at £84,096 (2020: £83,062), but the cost of producing and selling these products increased to £198,206 from £126,023. This increase in costs arises due to an increase in the overheads allocated to these goods as a result of the reduction in direct support. Including overheads the social enterprises made a deficit of £114,110 (2020: £42,961).

Income from donations and gifts increased to £678,050 compared with £68,406 largely due to £321,992 of payments received from Suffolk County Council that related to virtual support given to our beneficiaries and £119,173 for the Job Retention Scheme that related to the privately funded element of our workforce.

Fundraising fell from £1,262 in 2020 to £85. Investment income also fell from £1,585 in 2020 to £1,083.

POLICIES

Reserves

The Trustees are committed to maintaining a sufficient level of reserves to ensure that all contractual and statutory liabilities can be satisfied and the business is viable in the long term. At the year end the Charity held funds amounting to £994,422, of which £70,046 were restricted and £462,000 were designated, see notes 13 and 14 for details.

The Trustees consider that unrestricted funds should be maintained at a level to enable the Charity to continue activity for at least 4 months in the event of the loss of funding and have designated a contingency fund to meet this aim. The Trustees consider that the current level of free reserves, £252,553 is adequate for the purposes of the charity.

Investments

The Charity has a policy of keeping funds in reasonably liquid condition which can be accessed quickly.

RISK MANAGEMENT

During the year the trustees delegated the management of risks to the Business Manager and Services Manager. The principal risks identified during the year and the control procedures used to mitigate against those risks were:

6

ORWELL MENCAP

TRUSTEES’ REPORT (Continued)

Year ended 31 March 2021

STRATEGIC GOALS

Expand, increase and diversify range of services offered and the range of clients we serve

We will seek to increase the number of young people attending our day services and holiday clubs for children.

Be prepared to respond to housing & supported living opportunities

Management and trustees will monitor opportunities for expanding Housing & Supported living provision and where opportunities arise we will consider the financial case and associated risks for taking on projects.

Expanding geographically across Suffolk

We will look to expand into other areas of Suffolk.

THE FUTURE AND GOING CONCERN

At present it is expected that the 2021/22 finances will show a manageable deficit in the region of £70,000. The trustees are expecting to invest £85,000 in facilities and equipment in the expectation that this will result in increased customer numbers and revenues towards the end of 2021/22. Current cashflow forecasts project an estimated decrease in cash reserves of approximately £90,000. Consequently the trustees believe that it is appropriate to prepare the financial statements on a going concern basis.

PAY POLICY FOR SENIOR STAFF

The directors consider the Executive Committee, who are the charity’s trustees, and the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. All the trustees give of their time freely and no trustees received remuneration in the year. Details of trustees expenses and related party transactions are disclosed in notes 6 and 19 to the accounts.

The pay of senior staff is set by the trustees.

TANGIBLE FIXED ASSETS

Movements in fixed assets during the year are set out in note 9 to the accounts.

FUNDRAISING

Although the charity makes applications for grants to grant funding charities and accepts donations from local organisations and private individuals, the charity does not run fundraising campaigns or use third parties to raise funds on our behalf. We do not approach individuals in person, by email, telephone, social media or post to seek donations and have not received any complaints regarding fundraising.

7

ORWELL MENCAP TRUSTEES. REPORT Icontlnugdl Yoar ended 31 March 2021 STATEMENT OF TRUSTEES. RESPONSIBILITIES The Trustees are ￿SponSible for prepariThJ th8 Trustees, Report and the finanu81 stèmènts In accordan wfth applicable law and Unrted Kj'ngdom Accounting Standards IUnll¢d Kingdom Generally Accepted Accounting Practi￿1. Cgmpany law r8quiie5 the Trust889 to prapar• finanaal statements for eath finarrial yèar whith glvè a truè and fair view of the State of affairs of the Chanty and the uicoming resources and application ol resources, induding thè i1￿0m8 and 8xp8n¢Jrture, the period. In yeparing these fin8nri81 staternents, the Truste•s are requi￿ to.. Select sultabb accounting Oicies and then appty them conslstftnuy., Observe the methods and principles in the Charibes SORP,. Make judgements and eslimales that are reasonable and prudent., arNI Prepare the fina￿181 ststernents on the giyng c¥)ncBm basis unless it 1$ inappforyiate lo prtrsumtr that tho Charty will continue in operati<)n. The Trustees are responsible for keeping proper accounting r￿ordS that disclose WTth reasonable accuracy at any b"methe financial position ofthe Charity and enable them lo ensure thallhe fin8n(aal ststements c4)m with the Companies Act 2LYJ6. arè also rèspons1t￿8 for safèguarding thè assèts of the Chanty and hen¢ for taking rgasonablg steps for Ihe preventKbn and detection of fraud and other irregularities. DISCLOSURE OF INFORMATION TO AUDITORS Each ofth8 Trust8$9 has confirmed that there is ro inlormatw of whK they are aware whth is relevant to the audit, but ol which the auditor is unaware Thay havè furthèr confirmed th8t thèy have takèn appropnats steps to identify such relevant informab.on and to ¥$tsblish Ihal th¢ Chaity's auditots are aware ol such infrKmion. AUDJTORS A resc4ution proposing that Ensors be reappointed as audrtors ofthe Charity VAII be put lo the mwbtrs. This repct has been prepared in 8￿￿￿anCeY￿th the speri81 provisions of Part 15 ofthe Compan*s PLt 20r relating to small companies. On tehall ol the Trustees Kath￿n Parr Chair Date..

ORWELL MENCAP

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ORWELL MENCAP

For the year ended 31 March 2021

Opinion

We have audited the financial statements of Orwell Mencap (the ‘charitable company’) for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

9

ORWELL MENCAP

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ORWELL MENCAP (Continued)

For the year ended 31 March 2021

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Statement of Trustees' Responsibilities, the Trustees' are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below:

Our audit was designed to include tests of detail together with an assessment of the control environment to enable us to obtain reasonable assurance about whether the financial statements are free from material misstatement due to fraud.

In planning and designing our audit procedures we assessed the risks of material misstatement due to fraud. Our assessment concluded that the areas of highest risk are non-compliance with laws and regulations and management override of controls.

We obtained an understanding of the legal and regulatory frameworks that the charity operates in through discussions with management, and from our commercial knowledge and experience of the sector in which the charity operates. This enabled us to identify the key laws and regulations applicable to the charity. We focussed on specific laws and regulations which we considered may have a direct impact on the financial statements including safeguarding, the Companies Act 2006, taxation legislation, data protection and employment laws.

To address the risk of fraud we performed the following audit procedures:

10

ORWELL MENCAP

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ORWELL MENCAP (Continued)

For the year ended 31 March 2021

There are, however, inherent limitations to our above audit procedures. Material misstatements that arise due to fraud can be harder to detect then those that arise from error as they are likely to involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and regulations made under that Act. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members as a body, for our audit work, for this report, or for the opinions we have formed.

Helen Rumsey FCA (Senior Statutory Auditor)

For and on behalf of Ensors Accountants LLP Chartered Accountants & Statutory Auditor Connexions 159 Princes Street Ipswich IP1 1QJ

16th December 2021 Date: ……………………………

11

ORWELL MENCAP

STATEMENT OF FINANCIAL ACTIVITIES (incorporating an income and expenditure account)

For the year ended 31 March 2021

Note
Income from:
Donations and legacies
3
Charitable activities:
Day care/domiciliary care
and associated charges
Sales of goods made by
beneficiaries
Other trading activities
Fundraising
Investments
Total income
Expenditure on:
Raising funds:
Costs of generating
donations and legacies
4
Costs of generating
fundraising income
4
Charitable Activities:
Day care/domiciliary care
and associated charges
4
Goods made by
beneficiaries
4
Total expenditure
Net income/(expenditure)
6
Fund transfers
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
£
604,373
707,963
84,096
85
1,083
1,397,600
18,387
13,334
1,059,675
192,482
1,283,878
113,722
31,492
145,214
779,162
924,376		 Restricted
£
73,677
-
-
-
-
73,677
139
131
48,833
5,724
54,827
18,850
(31,492)
(12,642)
82,688
70,046		 2021 Total
£
678,050
707,963
84,096
85
1,083
1,471,277
18,526
13,465
1,108,508
198,206
1,338,705
132,572
-
132,572
861,850
994,422		 2020 Total
£
68,406
1,320,095
83,062
1,262
1,585
1,474,410
17,810
13,298
1,367,753
126,023
1,524,884
(50,474)
-
(50,474)
912,324
861,850

The Statement of Financial Activities includes all gains and losses recognised in the year.

All income and expenditure derives from continuing activities.

The Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

The notes on pages 15 to 29 form part of these financial statements

12

ORWELL MENCAP BALANCE SHEET As at 31 MarGh 2021 2021 2020 Fix•d ass•ts Tangibl¢ assots 272.544 284,851 Curront assets Stock Debtors Cash * bank and in hand 10 11 24,458 163,952 678,863 867.273 33,342 150,299 $27,058 710,699 Current IlabU5tles Creditors. amounts falling due wlhin one year 12 145,395 133,7 NEf CURRENT Assrrs 721,878 576,999 TOTAL ASSETS LESS CURRENT UABIUTIES 994,422 861,850 Fund unr•str￿ted -general -d8Sl9nated 13 13 462,378 462,1XX) 924,376 272,182 507.000 779,162 Restricted 14 70,046 TOTAL FUNDS 994.422 861,850 These finanrial statements have pr•p¥•d in ￿CL￿dance vthh the swcial prOV￿10n￿ ol Part 1S of Ihe Companies Act relaty"tvJ to small c(￿panI•S. l(k...P.ec4M.￿.C loi I Approved by the Executive Commrrtee on... . and signed tsn its behalf by Company registration no. 059B4331 The notes on pages 15 to 29 forn part ofthese fin8nc￿l stalernerts. 13

ORWELL MENCAP

STATEMENT OF CASH FLOWS

For the year ended 31 March 2021

Note
Cash flow from operating activities
16
Cash flow from investing activities
Interest income
Purchase of tangible fixed assets
Sale proceeds from disposal of tangible fixed assets
(Decrease) / increase in cash & cash equivalents in the year
Cash & cash equivalents at the beginning of the year
Total cash & cash equivalents at the end of the year		 2021
£
188,888
1,083
(38,166)
-
(37,083)
151,805
527,058
678,863		 2020
£
56,951
1,585
(26,006)
292
(24,129)
32,822
494,236
527,058

14

ORWELL MENCAP

NOTES TO THE ACCOUNTS (Continued)

For the year ended 31 March 2021

1. ACCOUNTING POLICIES

Charity information

Orwell Mencap is a company limited by guarantee incorporated in England and Wales. The registered office is 6 Wright Road, Ipswich, IP3 9JG. The charity is a Public Benefit Entity as defined by FRS 102.

Basis of accounting

These accounts have been prepared under the historical cost convention and in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”, “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities applying FRS 102, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

These accounts are denominated in pound sterling and are rounded to the nearest pound.

Going concern basis

The accounts have been prepared on the going concern basis as the Trustees consider there to be sufficient funding to ensure the Charity meets its current liabilities as they fall due and there are no material uncertainties regarding the going concern status of the charity.

The Covid-19 pandemic has had a negative impact upon the Charity and the wider economy as a whole. However, the Trustees have taken measures to ensure that the Charity can continue to operate safely during the pandemic. The Charity also has significant reserves, which helps to ensure that the going concern basis remains appropriate.

Fund accounting

Incoming resources

All incoming resources are included in the Statement of Financial Activities when the Charity is entitled to the income, receipt is probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered:

15

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NOTES TO THE ACCOUNTS (Continued)

For the year ended 31 March 2021

1. ACCOUNTING POLICIES (continued)

Pension commitments

The Charity operates a defined contribution scheme for the benefit of its employees. Contributions payable are charged to the Statement of Financial Activities in the year they are payable.

Employee benefits

The cost of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell. Cost comprises direct materials and, for work in progress, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Fixed assets

Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation

Depreciation is calculated to write off the cost of the assets over the period of the expected useful life of each class of asset as follows:

Leasehold property - straight line over the period of the lease
Leasehold improvements - straight line over the period of the lease
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance
Fixtures & fittings - 25% reducing balance
Plant & machinery - 25% reducing balance

Assets in the course of construction are not depreciated.

The gain or loss arising on disposal of an asset is determined as the difference between the sale proceeds and the carrying value of an asset, and is recognised in net income/(expenditure) for the year.

Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the charity estimates the recoverable amount of the cash-generating unit to which the asset belongs.

16

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NOTES TO THE ACCOUNTS (Continued)

For the year ended 31 March 2021

1. ACCOUNTING POLICIES (continued)

Cash at bank and in hand

Cash at bank and in hand are basic financial assets and includes cash in hand, deposits with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

Leasing

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

The charity is exempt from corporation tax on charitable activities.

Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments’ 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 receipts 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

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.

17

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NOTES TO THE ACCOUNTS (Continued)

For the year ended 31 March 2021

3. INCOME

Donations and legacies
Donations
Suffolk County Council
Government job retention scheme
Total		 Unrestricted
£
6,718
478,482
119,173
604,373		 Restricted
£
6,612
67,065
-
73,677		 2021 Total
£
13,330
545,547
119,173
678,050		 2020 Total
£
11,508
50,000
6,898
68,406

18

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NOTES TO THE ACCOUNTS (Continued)

For the year ended 31 March 2021

4. EXPENDITURE

Costs directly allocated to activities
Wages & salaries
Motor expenses
Rent
Timber/material etc
Depreciation
Loss on disposal
Sessions/costs
Subscriptions & training
Building & equip maintenance
Irrecoverable VAT
Miscellaneous costs
Canteen costs
Electricity
Professional fees
Bad debt
Governance costs
Note 5
2021 total costs directly allocated		 Voluntary
income
Fundraising
Day Care /
domiciliary and
assoc charges
Goods made
by
beneficiaries
2021 total
£
£
£
£
£
-
-
858,527
77,391
935,918
-
-
12,842
3,244
16,086
-
-
2,335
-
2,335
-
-
-
26,497
26,497
-
-
8,694
1,724
10,418
-
-
-
-
-
-
-
3,247
405
3,652
-
-
1,802
-
1,802
-
-
1,593
1,054
2,647
-
-
26,632
-
26,632
-
-
2,136
229
2,365
-
-
384
-
384
-
-
-
-
-
-
-
565
-
565
-
-
1,810
114
1,924
1,011
722
8,376
2,888
12,997
1,011
722
928,942
113,546
1,044,221		 2020 total
Basis of
allocation
£
1,047,166
Direct
34,448
Direct
5,186
Direct
25,048
Direct
12,731
Direct
30
Direct
33,449
Direct
7,805
Direct
4,256
Direct
22,407
Direct
1,250
Direct
22,177
Direct
204
Direct
587
Direct
247
Direct
24,418
1,241,408
Support costs allocated to activities
Premises costs
General office & finance staff
Training, advertising & subscriptions
Health & Safety PPE
Motor expenses & subsistence
General costs - insurance
Depreciation
Loss on disposal
Finance costs - bank charges
Computing costs
Legal, professional & consultancy
Postage, stationery & advertising
Communications - telephone
Sundry expenses - miscellaneous
Governance costs
Note 5
2021 total support costs allocated		 Voluntary
income
Fundraising
Day care /
domiciliary and
assoc charges
Goods made
by
beneficiaries
2021 total
£
£
£
£
£
283
283
14,147
13,015
27,728
12,373
8,838
102,520
35,352
159,083
155
111
1,282
442
1,989
1,141
815
9,457
3,261
14,674
7
5
62
21
96
102
102
5,099
4,691
9,994
400
400
20,023
18,421
39,244
-
-
5
5
10
12
12
1,112
73
1,209
644
460
5,333
1,839
8,276
372
266
3,086
1,064
4,788
164
117
1,356
467
2,103
143
102
1,188
410
1,844
31
22
259
89
402
1,686
1,209
14,640
5,509
23,044
17,515
12,743
179,567
84,659
294,484		 2020 total
Basis of
allocation
£
41,988
Floor area
153,353
Staff time
-
Staff time
-
Staff time
-
Staff time
8,838
Floor area
35,715
Floor area
1,592
Floor area
880
Turnover
9,017
Usage
4,627
Usage
4,219
Usage
1,781
Usage
400
Usage *
21,065
283,475
Total resources expended
2020 total costs directly allocated
2020 total support costs allocated		 18,526
13,465
1,108,508
198,206
1,338,705
1,899
1,668
1,196,898
40,943
1,241,408
15,911
11,630
170,855
85,080
283,475		 1,524,884
2020 total resources expended 17,810
13,298
1,367,753
126,023
1,524,884

*usage based on staff time

19

ORWELL MENCAP

NOTES TO THE ACCOUNTS (Continued)

For the year ended 31 March 2021

5. GOVERNANCE COSTS

Governance costs are allocated between the four expenditure categories, as shown below:

Costs directly allocated to activities
Audit & accountancy
Support costs allocated to activities
Premises costs
Wages & salaries
Training, advertising & subscriptions
Health & Safety PPE
Motor expenses & subsistence
General costs - insurance
Depreciation
Loss on disposal
Computing costs
Legal, professional & consultancy
Postage, stationery & advertising
Communications - telephone
Sundry expenses - miscellaneous
Total governance costs		 Voluntary
income
Fundraising
Day Care /
domiciliary
and assoc
charges
Goods made
by
beneficiaries
2021 total
£
£
£
£
£
1,011
722
8,376
2,888
12,997
6
6
289
266
566
1,375
982
11,391
3,928
17,676
17
12
142
49
221
127
91
1,051
362
1,630
1
1
7
2
11
2
2
104
96
204
8
8
409
376
801
-
-
-
-
-
72
51
593
204
920
41
30
343
118
532
18
13
151
52
234
16
11
132
46
205
3
2
29
10
45
1,686
1,209
14,640
5,509
23,044
2,697
1,931
23,016
8,397
36,041		 2020 total
Basis of
allocation
£
24,418
Direct
857
Floor
17,039
Usage
-
-
-
180
Floor
729
Floor
32
Floor
1,002
Usage
514
Usage
469
Usage
198
Usage
44
Usage
21,065
45,482

6. NET INCOME/(EXPENDITURE) FOR THE YEAR

This is stated after charging:
(Profit) / Loss on disposal of fixed assets
Depreciation
Auditors’ remuneration – audit services
Auditors’ remuneration – non-audit services		 2021
2020
£
£
10
1,654
50,463
49,175
8,600
8,300
4,397
16,118

The Trustees received no remuneration during either year. One Trustee was reimbursed for expenditure incurred on behalf of the charity to purchase paint for £102 (2020: £Nil). No donations were made by the Trustees to the Charity during the year (2020: £Nil). The Charity purchased indemnity insurance for its Trustees at a cost of £312 (2020: £52).

20

ORWELL MENCAP

NOTES TO THE ACCOUNTS (Continued)

For the year ended 31 March 2021

7. STAFF COSTS

Wages and salaries
Social security costs
Pensions		 2021
£
1,042,198
53,974
16,505
1,112,677		 2020
£
1,137,660
62,471
17,428
1,217,559

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

Day care/domiciliary care
Administration & support (including CEO)		 86
6
92		 96
8
104

No employees were paid over £60,000 during either year.

Key management remuneration

Key management personnel are deemed to be those having authority and responsibility, delegated to them by the Trustees for planning, directing and controlling the activities of the charity. Aggregate key management remuneration was as follows:

Salaries
Social security
Pensions		 2021
£
108,987
11,404
2,964
123,355		 2020
£
106,656
11,147
2,537
120,340

8. CORPORATION TAX

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

21

ORWELL MENCAP

NOTES TO THE ACCOUNTS (Continued)

For the year ended 31 March 2021

9. FIXED ASSETS

Cost
At 1 April 2020
Additions
Disposals
At 31 March 2021
Depreciation
At 1 April 2020
Charge
On disposals
At 31 March 2021
Net Book Value
At 31 March 2021
Net Book Value
At 31 March 2020		 Leasehold
Property
£
90,000
-
-
90,000
69,000
3,000
-
72,000
18,000
21,000		 Leasehold
Improve-
ments
£
435,724
21,026
-
456,750
245,442
27,175
-
272,617
184,133
190,282		 Motor
Vehicles
£
114,767
-
-
114,767
84,762
7,503
-
92,265
22,502
30,005		 Computer
Equipment
£
58,698
3,085
-
61,783
45,034
3,505
-
48,539
13,244
13,664		 Fixtures &
Fittings
£
37,345
-
(295)
37,050
22,765
3,649
(285)
26,129
10,921
14,580		 Plant &
Machinery
£
80,938
14,057
-
94,995
65,619
5,632
-
71,251
23,744
15,319		 Total
£
817,474
38,166
(295)
855,345
532,623
50,463
(285)
582,801
272,544
284,851

All assets are used in the furtherance of the charitable activities.

10. STOCK

Finished goods
Raw materials and work in progress
11.
DEBTORS
Trade debtors
Prepayments and accrued income		 2021
£
10,195
14,263
24,458
2021
£
84,937
79,015
163,952		 2020
£
10,142
23,200
33,342
2020
£
91,226
59,073
150,299

22

ORWELL MENCAP

NOTES TO THE ACCOUNTS (Continued)

For the year ended 31 March 2021

12. CREDITORS: amounts falling due within one year

Trade creditors
Tax & Social Security
Other creditors
Accruals		 2021
£
13,552
54,195
4,554
73,094
145,395		 2020
£
5,990
55,609
7,195
64,906
133,700

13. UNRESTRICTED FUNDS

For the year ended 31 March 2021

General
Designated
- Contingency fund
- Property fund		 Balance at 1
April 2020
£
272,162
407,000
100,000
779,162		 Movement
in the year
(net)
£
113,722
-
-
113,722		 Transfers
between
funds
£
76,492
(45,000)
-
31,492		 Balance at
31 March
2021
£
462,376
362,000
100,000
924,376

The Contingency designated fund was set up at 31 March 2012 as the Trustees thought it prudent to maintain a contingency fund equal to 4 months’ worth of salary costs whilst alternative funding is sought.

The property fund was initially set up in 2016 to cover the anticipated improvement works on the Wright Road site. During 2018 the fund was increased and its purpose changed to be used to secure new premises once the current lease ends. During 2020 it was agreed to reduce the property fund to £100,000 and to spend the remaining funds on developing the existing premises.

For the year ended 31 March 2020

General
Designated
- Contingency fund
- Property fund		 Balance at 1
April 2019
£
239,946
381,000
200,000
820,946		 Movement
in the year
(net)
£
(58,454)
-
-
(58,454)		 Transfers
between
funds
£
90,670
26,000
(100,000)
16,670		 Balance at
31 March
2020
£
272,162
407,000
100,000
779,162

23

ORWELL MENCAP

NOTES TO THE ACCOUNTS (Continued)

For the year ended 31 March 2021

14. RESTRICTED FUNDS

For the year ended 31 March 2021

Lottery grant
- Wright Road
- sensory garden and room
St Lawrence Parish Hall
- air conditioning
SCC – briquette machine
Lottery – People’s Millions
- Green Bike Project
SCC – van
Tesco Charity Award
Mencap – shower tray
Ipswich Rotary Club
Various – kitchen refit
BT - sensory room equipment
Stars
Garden
Laptops, tablets & cases
Workshop
Batik arts
Infection control fund		 Balance at
1 April
2020
£
45,385
30,193
385
1,953
625
1,043
72
90
25
-
2,917
-
-
-
-
82,688		 Movement
in the year
(net)
£
(6,482)
(3,636)
(96)
(117)
(156)
(261)
(29)
(23)
(6)
11,812
323
1,860
560
521
14,580
18,850		 Transfers
between
funds
£
-
-
-
-
-
-
-
-
-
(11,812)
(3,240)
(1,860)
-
-
(14,580)
(31,492)		 Balance at
31 March
2021
£
38,903
26,557
289
1,836
469
782
43
67
19
-
-
-
560
521
-
70,046

Lottery funding was obtained during the years ended 31 March 1998 and 1999 and then again in 2001. The initial funding was obtained to purchase the leasehold of and to develop Wright Road, from where the Charity now operates.

Funding obtained during the year ended 31 March 2001 was for the establishment of a sensory garden and sensory room.

During the period ended 30 September 2006 and the period ended 31 March 2008 funding was obtained as detailed above, towards the cost of air conditioning.

During the year ended 31 March 2009 the Charity obtained funding for a briquette making machine.

During the year ended 31 March 2010 the Charity obtained funding from the People’s Millions for fixed asset additions in relation to the Green Bike Project and from Suffolk County Council for a new van.

During the year ended 31 March 2011 the Charity obtained funding for a shower tray.

During the year ended 31 March 2012 the Charity obtained funding for a kitchen refit, sensory room equipment and automatic doors.

During the year ended 31 March 2020, the Charity received £2,917 towards a new sensory garden and patio area.

During the current year, the Charity received £41,500 from Stars towards the provision of holiday clubs and evening youth clubs for children and young people with disabilities.

During the current year a donation was received for use in the garden furniture workshop.

24

ORWELL MENCAP

NOTES TO THE ACCOUNTS (Continued)

For the year ended 31 March 2021

14 RESTRICTED FUNDS (continued)

During the current year the charity received donations to fund new laptops, tablets and cases to assist with remote working.

Also during the current year donations were received to provide materials to be used by the Charity’s beneficiaries in Batik arts activities.

The infection control fund was established during the year with funds received to assist with the Charity’s response to the COVID-19 pandemic.

For the year ended 31 March 2020

Lottery grant
- Wright Road
- sensory garden and room
St Lawrence Parish Hall
- air conditioning
SCC – briquette machine
Lottery – People’s Millions
- Green Bike Project
SCC – van
Tesco Charity Award
Mencap – shower tray
Ipswich Rotary Club
Various – kitchen refit
BT - sensory room equipment
BT Helping Hand
Ipswich Rotary Club - doors
Suffolk Foundation
Diner
Stars
Garden		 Balance at
1 April
2019
£
51,868
33,830
512
2,110
832
1,391
111
121
34
457
112
-
-
91,378		 Movement
in the year
(net)
£
(6,483)
(3,637)
(127)
(157)
(207)
(348)
(39)
(31)
(9)
(457)
(112)
16,670
2,917
7,980		 Transfers
between
funds
£
-
-
-
-
-
-
-
-
-
-
-
(16,670)
-
(16,670)		 Balance at
31 March
2020
£
45,385
30,193
385
1,953
625
1,043
72
90
25
-
-
-
2,917
82,688

25

ORWELL MENCAP

NOTES TO THE ACCOUNTS (Continued)

For the year ended 31 March 2021

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

For the year ended 31 March 2021

Restricted funds
Wright Road
Sensory garden and room
St Lawrence Parish Hall Trust
– air conditioning
SCC – briquette machine
Lottery – People’s Millions –
Green Bike Project
SCC – van
Various – shower tray
Various – kitchen refit
BT – sensory room equipment
Workshop
Batik arts
Designated funds
Contingency fund
Property fund
Unrestricted funds		 Tangible
assets
£
38,903
21,796
289
352
469
782
43
67
19
-
-
62,721
-
-
-
209,823
272,544		 Current
assets
£
-
4,761
-
1,484
-
-
-
-
-
560
521
7,325
362,000
100,000
462,000
397,948
867,273		 Current
liabilities
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
145,395
145,395		 Total
£
38,903
26,557
289
1,836
469
782
43
67
19
560
521
70,046
362,000
100,000
462,000
462,376
994,422

26

ORWELL MENCAP

NOTES TO THE ACCOUNTS (Continued)

For the year ended 31 March 2021

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS (continued)

For the year ended 31 March 2020

Restricted funds
Wright Road
Sensory garden and room
St Lawrence Parish Hall
Trust – air conditioning
SCC – briquette machine
Lottery – People’s Millions
– Green Bike Project
SCC – van
Various – shower tray
Various – kitchen refit
BT – sensory room
equipment
Garden
Designated funds
Contingency fund
Property fund
Unrestricted funds		 Tangible
assets
£
45,385
25,432
385
469
625
1,043
72
90
25
-
73,526
-
-
-
211,325
284,851		 Current
assets
£
4,761
-
1,484
-
-
-
-
-
2,917
9,162
407,000
100,000
507,000
194,537
710,699		 Current
liabilities
£
-
-
-
-
-
-
-
-
-
-
-
-
-
133,700
133,700		 Total
£
45,385
30,193
385
1,953
625
1,043
72
90
25
2,917
82,688
407,000
100,000
507,000
272,162
861,850

27

ORWELL MENCAP

NOTES TO THE ACCOUNTS (Continued)

For the year ended 31 March 2021

16. CASH FLOW FROM OPERATING ACTIVITIES

Net movement in funds
Adjustments for:
Depreciation charge
(Profit)/Loss on disposals
Interest income
Movements in working capital:
Decrease/ (increase) in stock
(Increase)/ decrease in debtors
Increase/ (decrease) in creditors
Net generated from operating activities		 2021
£
132,572
50,463
10
(1,083)
181,962
8,884
(13,653)
11,695
188,888		 2020
£
(50,474)
49,175
1,655
(1,585)
(1,229)
4,956
23,585
29,639
56,951

17. PENSIONS

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The charge to profit or loss in respect of the defined contribution scheme was £16,505 (2020: £17,428).

18. CONNECTED CHARITY

Orwell Mencap is affiliated to The Royal Society for Mentally Handicapped Children and Adults (MENCAP).

19. RELATED PARTIES

Care provided for Trustee relatives

Care was provided during the year for the relatives of three of the Trustees – K Parr, J Stevens and J Knell. The total care invoiced to these Trustees, on the same basis as for other clients, was £30,041 (2020: £71,436), of which £4,157 (2020: £4,171) was outstanding at the year end and has since been cleared.

Employment of Trustee relatives

Immediate family members of N Leonard (Finance Manager) were employed by the charity during the current and prior year. The remuneration paid to these individuals was on the same basis as for other employees and totalled £18,244 for the year (2020: £20,191), none of which was outstanding at either year end.

Other related party transactions

During the year, Nick Leonard (Finance Manager) purchased a bike from the Charity’s Green Bike Project for £125.

28

ORWELL MENCAP

NOTES TO THE ACCOUNTS (Continued)

For the year ended 31 March 2021

20. SHARE CAPITAL

The Charity is a company limited by guarantee and accordingly does not have any share capital. Every member of the company undertakes to contribute such an amount as may be required (not exceeding £1) to the company’s assets if it should be wound up whilst they are a member, or within one year after they cease to be a member, to cover the liabilities of the company.

21. PRIOR YEAR COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES (incorporating an income and expenditure account)

Income from:
Donations and legacies
Charitable activities:
Day care/domiciliary care and
associated charges
Sales of goods made by beneficiaries
Other trading activities
Fundraising
Investments
Total income
Expenditure on:
Raising funds:
Costs of generating donations and
legacies
Costs of generating fundraising income
Charitable Activities:
Day care/domiciliary care and
associated charges
Goods made by beneficiaries
Total expenditure
Net income/(expenditure)
Fund transfers
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
£
7,671
1,320,095
83,062
1,262
1,585
1,413,675
17,642
13,093
1,321,397
119,997
1,472,129		 Restricted
£
60,735
-
-
-
-
60,735
168
205
46,356
6,026
52,755		 2020 Total
£
68,406
1,320,095
83,062
1,262
1,585
1,474,410
17,810
13,298
1,367,753
126,023
1,524,884
(58,454)
16,670
(41,784)
820,946
779,162		 7,980
(16,670)
(8,690)
91,378
82,688		 (50,474)
-
(50,474)
912,324
861,850

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