Charity Reglstratlon No. 1117888 Company Reglstrntion No. 05984331 (England and Wales) ORWELL MENCAP la company lImd by 9uarante•l FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Ensors Accountarrts LLP Chartered Accountsnts and Statthory Auditors Connexions 159 Princes Street Ipswich IP1 1QJ
ORWELL MENCAP CONTENTS Page No. Reference and adMlstrative details Trugteès, report Independent auditorfs report 8-10 statement of finarrial activities Balan Sheet 12 stalernent of cash flows 13 Notes to the accounts 14-30
ORWELL MENCAP REFERENCE AND ADMINISTRATIVE DAlLs Yoar 8ndod 31 March 2022 Name: Orwell Mancap laiso op8ratss underworking names of Genesis, Green Bike Project and STARSI Leg•1 ¥truetuM: Orwell Mencap Is a company limited by gUatee In the United Kingdom. company number 05984331. in¢orporèd 31 October 2006 and rogistered as a tharty on 8 February 2007. chanty number 1117888. Tru$tw: A Baker B Engnd J Knell C Kynaston M Sclogie K Parr Ichalrl J Steven8 D Thomas E Franks J Did(son IresKJned 4th May 20211 lappoint¢d 4th May 20211 (appointed 4th May 2021, r&sKJngd 2W May 20221 lappoinled 29th March 20221 Ir8signed 29th September 20211 (appointed 23Id November 20211 lappc4nted 27th July 20211 Chlef ¢x¢¢utlv•: RHart Prlnelpal addr•ss & 6 Wriw Roa roglster•d offlce: Ipswich IP3 9JG Audltors: Ensors Accountsnts LLP Chartered Accountants & Statutory Auditors Connexions 159 Princes Str•l IP1 1QJ 8•nker•: Bardays Bank plc 1 Princes Street Ipsd) IP1 1P8 Ipswith Buildlng Society PO Box 547 Ipswi IP3 9WZ Soli¢itor¥." A$hton8 Legal Waterfront House Wherry Quay Ipswd) IP41AS
ORWELL MENCAP TRUSTEES, REPORT Year èndèd 31 March 2022 Th8 Trusiees present their report and accounts for the year ended 31 March 2022. Th8 accLiunt5 have been prepared in accordanc8With the accounting poliaes set out in note 1 to the account8 and comply with Orwell Mencap's g)veming document. the Memorandurn & Artides of Associab"on. the Companies Act 2006 and the Statemenl of Recommended Practice applicable to chariiies preparing thali accounts in vKcordance wrth the Fin3nryal Reporting Standard applicable in the UK & Republc of Irdand IFRS 1021 la$ amended for awountin9 periods wnm$ncing from 1 January 20191. The Chariiy aL80 operates uNl&r th8 working names of Genesis, Green Bike Prqect and STARS The Charity is affiliated to the Royal Mencap Soc4ety IMen¢apl arKI ba8es its Memorandum and Artides of Assouth"on on tt)e Royal Meneap &ry"ety's model tonstrtLrtion. STATUS AND GOVERNIMG INSTRUME Orwell Mentsp is a company limited by guar8nts6. in¢orpor8ted 31 October 2CQS. The v)mpary was regist&r£d as 8 charty on 8 February 2007, charity number 1117888, and is governed by its Memorandum and Arbdes of Asswab'on. TRUSTEES During this year we had strn mombers on the Board ol Trustee5 including a service user. Trustees served during the year and subsequent to the year end are detailed on page 1. STRUCTURE, GOVERNANCE AND MAPIAGEMENT The Charty is administered by an Execuiive Commrttee ofTruslees appointèd atthe Chartty's Annual Genefal Meeling or subsequendy by CTr0ptn until the followng AGM. The Trvstees have rnel regul8rfy thTOU9houl the year. Atits meetings the Execub've Committee folljws a stsndard agenda to setthe strategic direction ofthe Charity. The day-to-dw management of activitiès and staff is delegated to thè Chief Extivè, rÉgUrIY rèports back atthe meetiThJs ofthe Executive Committee. Appoinlment and Mcruitm¥nt of Tru#t8•8 trustees are identified Ihrovgh approprte netsvorks and are appointed annual gènèral mè8tiThJ by the members. Trustees wiu? speufic managernent skills orexperience in the fiekl of learning disaly'lity are 8150 ¢O-OPted to fill vacancies on the Execub've Commrttee. Orwall M6ncap Is Committed to equality and diversity in the reuuitment of tiusteès and aims to appoint sultaY qualified trustees trorn as bioad a spectmm of the community as is possible. To this end Orwdl Men¢ap undertake periodic alYSIS ol trustees. th'lls and experience5 in order lo identify arèas that could be strenglhened by either recruitment of new tru51ÈÈ8 or training. Prospective Trustees are first inwted to wew our services, talk to our service users and188m sorn8thing ofthe eulture and ethos ol our organisalion. They a then invrted to submit a CV, apply for membership of Orwell Menrap. and are putforward for appoirrtment. Once appointed OT CO-QPtodlru$te¢s r¢e¢ivtr induth"on. training and further support where approprklte. New trustees were ideth'fied, appointed at Ihe AGM and ined the bowd during the year., this induded the appointment of a seN¢e user.
ORWELL MENCAP TRUSTEES. REPORT (Contlnued} Year ended 31 March 2022 Imiolvlng $ervlce users 11 is trjped that through trainiry. mentoring and appropriate SLPPOrt that Fecple wth ltramhg disat4"lib"es will ay a m¢aningfvJl and increasing iole in the funning of the Charity. During thè year we not On continued to s•ek opinion and representation frorn the clients and Iheir carers, bui we developed much more 8ff8ctivo means of capturing views and implemenb.ng changes as a result of findings. Thé apptsinlment ol a service user as tru$ts6 high1ht$ our conb.nuèd &fforts to strive for representsb.on from our cliants. Three trustees serving on the Execuiwe Committee 2021 to 2022 were parentslcarers of people wth disabilities which cuirentty use Genesls services. S•f¢guardlng vulnernble adulis All of the Charitys trustee5 and staff go through a full DBS police thedt. AIMS AND OBJEcmvES During the year ended 31 March 2022 the objects of the Chartty weie".- The relief of those people in need through disabl1"e8 arKI disJvantagos by id8ntifying, promoting their needs, and providing services and facilities for the public benelrt. PUBUC BENEFIT In setting objectives, develo"ng stratèglas and undertgking athvKies, tha Trustaas have given caroful Ons1dÈratn to thé Charty Comrnission's general guidance on publ benefit The Trustees are confident that Orwell Mencap's objeets, as detailed above, are in accordance with th regulakn'¢ns on publi¢ benefit. REVIEW OF ACTIVITIES Orwdl Mencap provid&s a wide range of care. support and tralning lor peopk wth leaming and physical disatx"lrties thè Charity's objectwes are currenlty met through.. Working with other organi5atK)ns, Provision of day 8eNi¢e$ for reueation Evenirvj social clubs, Holiday clubs Domic41kgry care and staffiTrJ supported living accommodation onterprisa$. During year our website Iwww.oTrYdlmenca .co.uk was updated to be more relevant and &asief to navigate. We have also significantly increased our online profile through the development of a new rolewrthin the organisation. The employment of a member of staff rèsponsible for sociavdigital média rn8rketing ha5 resutted m a signifieant incrtase in awarene88 of and engagement with Orwell Mencap in the ¢cnmunty, indudiThJ increased enquiries trom potentsal clients and staff. Worklng wlth oth•r ¢)rganls•tlon8 ON11 Mencap believes very much In worn9 in p8rtngrship wrth liko-mindgd organisalions as well as the National Mencap souety and its affilted groups. Regular contact is maintained by wr senior m8n8gemÈnt tearn wth k¥y stsff frorn Sufftjlk County CouncAI Aduli Social Car8 189arding thg provision of adult care services.
ORWELL MENCAP TRUSTEES. REPORT IContinuod} Year ended 31 March 2022 We i£Jnbnue lo liaise wrh other day service prtiwder8 and hom85 lo pr¢mote go¢d continuity of support lor our serwce6 user8 and to allow service user6 to ac£e86 mulb.ple service8. Dwng the year we continued working wrth Ambient Housing. Saffron Housing and to 8111)w 3 Ople with ¢omplex needs to Iwe indepeThJently in their own home. This arrangement ¢anged dwing the year,. Ambient withdrew from the service. We 81so worked vhih Activlb"es Unlimited and both Thomas Wolsey and The Bridge sthools to develop our holKlay dubs operating in 1pSwh. Genesis eontinuès to rn8ch out into the wNJer community wherever possible and practical on a range of Inib"atives and partrErship working opportunitie5. Genes1$ day Servlce provlslon The day centre has teen open during the y&ar with somè extra safety measures having remained in a¢e due to conb"nuing response to tx)wd. Custr>mer nUmbS on site have increased masks conts'nue to be wom aThJ C02 ve15 monitored. Domlclllary •ervl¢g pn>vlslgn Genesis provides domiciliary serViS to people through tailor811 individual support for people with learning di6abilth3 and their ¢arer$ and f8milies in the community. This can be 8nything from ju51 a few hours a week lo prowde support to access social activibe5 al home or at other10¢41ions, during the day, èvenlng or at weekends. Support•d Llvlng Geng$i$ also provid•s around the suppryt totrreè cliènts to live as Independent as possible in 8 home of their v•m. Evenlng Soclal Clu The evening soc1al dub reopened during the year and membership conb'nues to glow. Take up was Slow due to diert$' gXP8rience of covid bul we continue lo work on incrèasing customer number& Hollday clubs and aftèr School clubs Holigjay dubs also reopened bul again numbers were lower than prwKI numbers.. agaln we ojnl.nue to work towards inLèasing attendance. Soclal enterpTloeB {11 Genesls gard•n lumlture From its flY equipped workshop Genesis produces hardwood garden lurnitwe of the hhest qualty, prwding work expèriènce, life skills, and undoubted benefits to self4steem and mental health to those with disabilities. The furnrtL¢re has a high reputation and Genesis is a prelerred $upplier for rnary local ajthonb.es induding Ipswid) Borough Gouncil's parks. The workshc*P r•op8ned to dntS during last year and has returned to pre-CX)vid numbers. 1111 Eco-fuel briqu•ttes As a bywoduct of ts fvrnitLMe manufacture Genesis rècydes Its own sawdust as well as collect&Y sawdust frorn local sawmins into eompressed briquettes tr r•saltr.
ORWELL MENCAP TRUSTEES. REPORT Icontlnuodl Year endad 31 MaKh 2022 11111 Green Bik• ProJ•ct {GBPI The Green Bike Project take$ unwanted bicycles and trains wilh disabilTties to r¢poir. rèfvrbish and recyde th¢ machines for resale and community us&. The GBP reopened to dients during last yeaf and ha$ relumed to pre-vid number5. VoLUPEERs AND STAFF The Charity welccmes vdunteers to help supportour activities at Genesis. We appreoate the involvement of both our regular voluntears as w•ll as those that help on sp9cific projects or events, giwng fr8dy of their time and energy to 8nrich th8 experiences of our service users. We hav¢ this year attraded significant volunt¢¢rs many ol whom have made significant eA)ntribulK)ns in time lo make improvements lo the garden. The truslees would like to thank all of the Charty's stsff for their CC'nued dethcab'on to our ajstomers durirrfJ this continued difficult ritsd and to publidy recognise that il is their efv1s whith allowed the charty lo continue 1¢ offer carè throug1ut th& year. The trustees would 81$0 like to thank all Ihe many Individuals and organi5at4cs who kirKlly thntributad ¢Jonations and g¥ants to us. FINANCIAL RESULTS FOR THE YEAR The total incorning r&sources to 31 March 2022 gre ststed at£1,S25,433 compared to £1,471,277 forth¢ y$ar to 31 March 2021. Totl resources expended amount to £1,561,436 up from £1,338,705 for 31 March 2021. This means the re6utts have shown a deficrt of £36,003 compared to a surplus of £132,572 for the prèvioug year. 2021 to 2022 was 8 challènging yèar as wt emerged from covid. The Local Authority wsthdrew finarKwl support as we struggled to return to pre covid customer nLMnbers with restricb"on$ still in place. POLICIES The Trustees are commrtied to maintaining a suffic¢ent level of fes¥rves lo w$ur¢ that dl ¢onlr¥¢tual •nd ststutory liabilities can be satisfied and the business is vIae in the long temi. At Ihe year end the Charity held funds amounting tts £958,419, of which £90.302 were reslrictèd and £543,000 were designated, see notes 13 and 14 for dètails. Thè Trustees considerthat unreslri¢ted funds shwld b8 maintain8d at a lèvel to ènable the Charity to continu8 activity lor at least 4 months in thtr •v8nt ol U)0 loss of fundir¥J and have designated a contingency nd to mÈèt this aim. Inve8tm•n¢s The Charity has a policy of ktsping funds in reas(3bty liquid condrtion which ¢an be ac¢o8s&d qui(*ty. RISK MANAGEMENT During the year the trustees delegated the management of risks to CEO. The principal risks identified during th• yèar and thtr eontrol prowlures used to mthgate 89ainst Ihgse ri$ks wère.
ORWELL MENCAP TRUSTEES. REPORT (Continu•dl Yoar ondod 31 March 2022 Covld- 19- To w(xk d08ely vath Suffolk County Council and our Health & Safety Coult9nts, follow PHE guidance on PPE. enhand heating, ventrl8tK)n and deaning procedure5, 8fKI thange Ihe way we are supporb"n9 cuslorners lo Creato a CQVID secure environment. Contract risk from Suffolk County Counryl- monitor numbers ofSCC ujstomers and changes in SCC ftjnding regime. Keeping fees at lowest possible level to ensure our servic•s ar• afft)rdable to those paying PF1vate. Compet.0 from oth8r prowdèrs- incrèasè markèb.ng and maintain eompelilNeness. Re(xuitmenl 15sue5. STRATEGIC GOALS 1. Focus on care 2. Improve fa¢illlies 3. Invest in staff 4. Invest in training S. Balance the budgel 6. CEO to malntain strategic overview THE FUTURE AND GOING CONCERN At present It is expected that the 2022123 finances VAII show an agre&J deficit of £110.000. The trustees are 8xpecting to invest in marketing to attract rW customer5. expand the GBP and rnanage the deficit to have as minimal impact as p¢)ssible. The Trustees lIeVe tliat it is appropriate to prepare the linancAal statements on a going concem basis. PAY POUCY FOR SENIOR STAFF The directors (wsider the ExeculNe Comrnittee. who 8re the charlty's trustees, and the senior management team compn'5e Ihe key managernent personnel of the Charity in charge of direth.ng and controlling, running and operalir#J the charty on a daY-daY basis. All the trustees give of their tsme freety and no trustees rec&ved remuneration in the year. Details of trustees expenses aThJ lated party Iran$tIOnS are disdosed in notes 6 and 19 to tho ac¢ounl$. The pay of $enior stsff is by the trust$. TANGIBLE FIXED ASSErs Movements in fixed assets during the yew 8re sel out in note 9 to the accounts. FUNDRAISING The charity ha5 made several applieab.ons for grants betr 2021 and 2022 and eusttsmrs have nfitted greauy frorn use of those funds. The charity does not usè third parties to raise funds on our behall and we have not received any complalnts regarding futxlraising.
ORWELL MENCAP TRUSTEES. REPORT {Continued) Yoar ènd 31 Mah 2022 STATEMENT OF TRUSTEES, RESPONSIBILrriES The Trustees are rosponsible for preparlng the Trustees. Report and the financ4 statsrnents irh dance with applicab law arKI United Kingdom Aco)unbng Stand8rd$ Iunited lQngdom Generally AcLepted Accounting Praclicel. Company law requires the Tru$lee$ to prepare finanoal ststements for each financial year which gwe a truè arKI f•r view of the slate ol affairs ol th¢ Charity and the incoming resources and application of resourctts, induditwj Ihe income and expenditure, for Ihe period. In prep8rin9 these finartkal statements, the Trustees are requirèd to.. Sdect suitable accounting policies and then apply them con8i8tently', Observe the methods and principleB in th¢ Charibes SORP., Make judgements and estimates that are reasonable and prudent., and Prepa[8 thè financial statérnènts on the gLyng concem basis unless rt is inapprcpriate to presumethat the Ch8rty will ¢(x)linue in operation. The Trustees are responsible for keeping Proper accounting rordS that disclose wlh reasonable a¢¢uracy atany time the finanual ptssition of the Charty enable Ihem to ensurethat ihe financial ststements cornpty with the Companies Act 2006. They are also responsiblefor safeguarding the 8sse15 olthe Charity and hence for taking reasonablg steps forthe prevention and deteCtn of fraud and ottr itragulartbes. DISCLOSiJRE OF INFORMATION TO AUDffORS Each ol the Trustees has confirmèd that th•r• is no informatitsn ol vthich they are aware which 1$ relevant to the audit, bul ofwhich Ihe auditor 1$ unawa. They have lurther confimed that they have taken appropriate steps to identty such relevant infomiab'on and to estthish that the Charity's auditors are aware of such informab¢Jn, AUDITORS A resolub'on proposing that Ensors be reappointed as auditors of the Charity %ill be put to the member& This fgport has been prepared in accordancewTth the specjal provisions of Part 15 ofthe Companies Act 20C rejaling to small companies. On behall of the Tiustees Kathleen Pari Chair
ORWELL MENCAP INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ORWELL MENCAP For the year ended 31 Mah 2022 Oplnlon We have audited the financial slatements of Orwell Merrap (the '¢haritable company'l for the year ended 31 Mareh 2022 which comprise the Statement of Finanual Activthes. the 8aknc* Sheet, the Statement of Cash Flows and the notes to the firrnal stalemenls, including a sumrnary of 51gnfficanl accounting pdiryes. The financial reporting framework that has been applied in their prÈparation is applieable law and United Kingdom Ac¢ounb"ng Stsn¢Jards, induthng Finanaal Reporting Standard 102 Tho Financial Reporti"ng Slandard 8ppIiG8ble in ttje UK and Republic oflreland (Unrted Kingdom Generally Accepted Accountin9 Pracb"cel. In our opinion the finanaal statemènts.. give a true and fair view ol Ihe slate of the charitsNe company's affairs as al 31 Mar¢h 2022 and tsf its incoming resources and applution of resour$. including its income and expenditure. forthe year then ended,. have been properfy wepared in accordance United lQngdom Generally Accepted Accounting Practicè., have been prepared in accordan¢o with th¢ requirements ofthe CoMpanS Act 201%. Ba¥1• lor oplnlon We conducted our audit in accordance with International Standards on Audits"ng IUKI IISAS IUKII and applicable law. Our responsibilities underthose $t8ndards are ordescribed in the AudrtQf'5 responsibilities ler the audit of the financial statements section ol our report. We are independent of the charitable (x)mp8ny ln accordan with the ethi1 requirements that ar8 relevant to our audrt ol the finanaal statements in the UK. including the FRC'S Ethical Standard. and we have fijlfilled our other ethical responsibilities in accordance with these requirements. We believe Ihat th• audit ewdence we have obtsined 1$ sufficient and apprrpriatè to provide a basis for our cfjinion. Concluaions rèlating to going tont•rn In auditing the financial statements, we have nduded that the tru$t8es' use of tho gthng conc8rn basis of accounting in the prep8ratit>n of the financial statements is appropriate. Based on the wcrt we have performed, we have not idents'fied 8rw matèrial unc8rtaints&s rèlatin9 to events or conditMJns that individually or colectNely. rnay ¢35t significant doubt on charity's ability to continue as going con¢em for a pentry of at least ve months from when the finanii81 $tslem8nts alè autfb)rised fof $$ue. Our responsilit$ and the resFKJnsibilities of tho trustees with respect to going cA)ncem are dè5cribÈd in the evant sections of this reporL Otr inlormatlon The other information cAJmprises the inform8b.on included in the annual report. other than the finanoal ststemÈnts and tsurauditor's reportthereon. Thetruste85 are responsibleforthe other information. Ouropinic on the financial statements does not cover the other Information and, eXpt to the extent otherwise èxpli(itty ststed in our report. we do not exwess any fom ol as5uran¢e colKausion thereon. In connection with our audit of the financial statèménts, iyjr responsI'11ty is lo ad Ihe other infomialion and. in doing 50. (x)nsider whether thè othèr informats.on is materialty inconsistent witt) the finanaal statements or our knowledge obtained in the audit or tstheNiise appears to be rnaterialty rnissl•led. If we identify such materi81 Inconsistèneres or apparent material Fni$8talernents, we are required to determine whether there is a material misstatement in the financial st8tements or a material rnisslatement ofthe other Informab"on. If, based on the WOTk we have perfom)8d, we condthle that there is 8 rn8terial misstatemenl of this other inforrnation, we art r8quired to report that fact. We have rN)IhSng lo repcrt in this regard. Oplnlons on othèr matt•rs prebed by the Compani•s Act 2006 In our opinion, based on the work undertsken in the course of our audit.. the information giv&n in the Trustees, Report for thè finanual year which the finanaal statements are prepared is consistent with the finanual 5tatemenls". and the Trustètss. Report has been yepared in accorda wth applicable legal requirements.
ORWELL MENCAP INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ORWELL MENCAP {Contlnuod) For tho y?ar ondod 31 Mar¢h 2022 Matters on whlch we are r¢qulred to report by èxe•ption In the light olthe knowledge and understanding oltrbe d)artt8ble ¢ompary and its environment obtained in the course ol the audr(, we have not identified material rnisstatemonts in the Trustees, Roport. We have nothing io report in respe( of the folowirKJ matters in relation to which the Companies Act 21x6 require$ us to report to you if. in ol opinion.. adequate ac£ounting records have not been kept. or rettJm$ adequatè for our audit have not been rectrived from branc6s not visit•d by us, or the financk?l Ststements a not in agreement with the accounting rerdS and retums,. or certain disclosures of trustees, remuneration $peufied by law ar• not mada., or we have not received all ttte Infomation and explanats'ons we require for our audf(,' or Ihe trustee$ were not entrfed to prepare the financial statements in accordance wth the small companies regime and take advantage olthe small companies, exempb.ons in prèparing thg Iru$tsgS' report and from the requirement to wep8re a strategic r•porL Responslbllltlo$ of Trustee6 As explained more fully in the Statement of Trustees. RespOnsibileS, the TnJstees' are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intèrnal controt as the Trust8és dètèrminè Is nacèssary to en3te tt)e preparation ol finanual statements thal are free from material misstaternent whether due to fraud or error. In preparing the financial ststements. the Trustees are responsibk lor assessing the charitable company's ability to cmtinue as a going cor¢ern, disck)sing. as applicable, matters related to going con¢ern and using Ihe going COnM basis of accounting unless the Trustees either intend to liquidate the charItae company or to ¢ea8e operab"ons. or have ieali3tic alternative but lo do so. Audltofs Mponslbllltlw for th• audlt of th• finanelal stat•mgnts Our objectwes are to obtain reasonable assur8n aboutwhether trè finèna81 staternènts as awheAè 8r8 free frorn matertal misstatement, vthether due to fraud or error, and to issue an auditorfs report that indudes our opinion. Rèasonable 8ssur8nce is a high level of 8ssurancè. bLrt is not 8 guarantèe that 8n audrt conducted in acryjrdance wf(h ISAS IUKI will always detect a material missiatement when r( exists. Misstatements can arise from fraud or error 8nd are considered material rf, individually or in the aggregate, they could re8s0nabty be expe¢ted to inNuen¢e the economic decisions ol users taken on the basis of Ihese financial ststements. Irregularities. induding fraud. are instances ol non-compliance w¢th laws and regulatv)n8. We design procedures In line wrth our r95ponsbilitie5, ouuined above. to dgtgct material misstslements in respect of irregularilies, including fraud. The ext&tt to which our prOdureS are capaNe of detecting irregularrties. induding fraud, is detailed b810w". Our audil wa$ designed to indude tests of det1 together with an assessment ol the control environment to enable us to obtain reasonab assuraneè at)ut Ythhr th• finanua stai•mants ar• frèè Irorn matsnol misstatement due to fraud. In planning and designing our audtt proc¥dures we asse88ed risks ol m8tsn.al misstaternent due to fraud. Our assessment concluded that th8 areas ol highest ri8k are non-crAnpliance wilh laws and r8gul8tion3 8nd management overiide of controls. We obtained an understanding of the legal and regul8tr)ry fr8meworks that the (arity opèr8tes in through dis{ssionS wth managemenL and trorn our commercial th0edge and experience ofthe sector in which the tharty operales. This enabled us to idenbfy the key laws and regulatsons app11pab to the charity- U$5ed on sp)fiC laws and regulats.ons which we considered may have a direct impact on the finanaaS ststements induding safeguardirKJ, the Companies A¢t 2006, taxalon legislats"on. d$ts proto¢tion and employment laws. To addre$$ the ri$k offraud we perforrned the folowiry audit pYoceduTes'. Thorough review of joumal entries and other adjustments for appropriateness evalu"NJ tho rationale of any transa¢tiL)n$ outside of Ihg notrnal wurse of busin?5S.
ORWELL MENCAP INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ORWELL MENCAP (Contlnuedl For the year ended 31 March 2022 Assèssmènt of 8ceounting estimates wthin the financial statements in order to assess their re8sonat4eness and determine whethèr there 1$ any bias In manag¢m¢nl's estimates. I team members w8ro infomed of the relevant laws and regulations and potenbal fraud risks al the 8nning stage and mInded lo rgm8in 818rt to any indications of fraud or non-compliance. Enquiring of management vA)ether there hav? been any alleged, suspected or actual Instances of fraud during the year. EnqLMring of management and th06e charged with govemance whether there have be8n any actual potents'al litigation or claims. Reviewing correspondence wth relevant legal •Ltthorrtios. Rwewing legal expgnse a(tounts for inthcators of litigation or daim8. There are. however. inherent limitati$ lo our above audit wocedures. Materiaj rnisstatements that arise due to fraLJd can bè h8rdèT tts detect then those that arise frcln error a8 they are likely to involve doliberats concealment or collusion. A ftjrther des(yiption of our responsibilth.es for the audit ol the financial statem¥nts 1$ lo¢atad on th8 Financlal Reporting Council's website at.. Mtp.'lhw.frc.Org.VkIauditorSreSrjYnsIbl1Itrtts. This deseription forms part of our auditorfs reporL V$è ol our r•port This rewrt is made SOlY to the tharitabltr ¢omwy's members, as a bo¢*, in accordance with Chapter 3 of P8rt 16 oflhe Companies Act 2006 and regulations made underlhat A¢t. Our audit work has been undertaken so that we might state to ihe charitable company's memb8rs those matters we are required to state lo Ihgm in an auditors, report and ftsr no other purpose. To the fvlle¥l extent pemittted by law, we do not accept or assurne responsibilty 10 anyone glher than th8 charrtable company and ils mernbers as 8 body. for our audit w¢wk. ler this report, or for the opinions we hav? fomied. Hden Rumsey FCA Isenior Statutory Auditor) For and on behalf of Ensors Accountants LLP Chartered Accountants & Statutory Auditor connex1$ 159 Prin$ Stieet Ipsbwdi IP1 1QJ 6 October 2022 10
ORWELL MENCAP STATEMENT OF FINANCIAL ACTIVITIES lin¢orporatlng an income and •xp•ndlture account) For tho year end•d 31 Mar¢h 2022 Not• Unr•strleted Restri¢tsd 2022 Total 2021 Total In¢¢m• from: Donations and leyaues Chsfttable a¢tiwthgs.' Day careldomioiliary core and associated charges Sales of goods made ty beneficiaries 60,261 153.168 213.429 678.050 1,179.330 1,179.330 707. 131,807 131,807 Other trading acbvthgs Fundraising Investment5 282 282 585 Totsl Incom• 1.372,265 153.168 1.525.433 1.471,277 Expendlture on: Rèising fuftds.. Costs ol generating donats.tsns and l&gacS Costs ol genatIng fundiaing income 20,245 1,693 21,938 18.526 14,740 1,246 15.986 13.465 Chantable Artiwti&$.' Doy ¢areldomiciliary care and asscriated charges Good5 mado by Lnefioario$ 1,176,720 95,607 1,272,327 1,1L*,508 238,380 12,805 251,185 198,2( Total expendlture 1.450 085 111,351 1,561,436 1,338,705 Not tneomdlexpendttur•} Fund transf•rg 177.8201 21,561 41,817 1,581 138,0031 132,572 Not mo¥¢ment In funds {56,2591 20,256 136.0031 132,572 Total ndS brought fowrd 924.376 70.046 994,422 861,850 Total funds earrl•d forw• 868.117 .302 958,419 994,422 The Statement of Finanaal Activrties includ•s all gains and Ictsses recognised in the year. All inccme and expenditure derwes from continuing actItIes. The Ststement of Financial Activrties also comleS %%ith the requirements for an income and expenditure account under the Companles Act 2006. The notes on pages 14 to 30 fomi part oflh¥se finan(ial $tatèmants 11
ORWELL MENCAP BALANCE SHEET As at 31 IA•r¢h 2022 Not• 2022 2021 Flxed assets Tangible a$sets 324,Tr)5 272,544 Current assets Stock Debtors Cash 81 bank and in h8rkJ 10 25,656 227,585 546,045 799.286 24,458 163,952 678,863 867.273 Current IlabSlltles Credrtors.. arnounts faling due within one year 12 164,872 145.395 NET CURRENT ASss 634,414 721,878 TOTAL ASSETS LESS CURRENT UABILITIES 958.419 994.422 Fund$ Unrestrided - general - designated 13 13 325.117 543,000 868,117 462.376 462.000 924.376 Restricled 14 70.046 TOTAL FUNDS These finanaal statements have been pr•par8d in accordarrE with the s181 provision$ of Part 15 of th• Companies Act 2006 relating to 8mall Companies. Approvad by the Exeojtive Comrnittee on I I and signed on its beh81f by Company registrntion no. 05984331 The notes on pages 14 to 30 form part ofthese finanrjal $tat8ments. 12
ORWELL MENCAP STATEMENT OF CASH FLOWS For tho y•ar •nd•d 31 March 2022 2022 2021 Cash flowfrom operatlng actlvlll•g 16 121.4891 188,888 Cash flowfrom Invostlng a¢tivllles Interest income Pur¢h¥sg of tangible fixed assets Sale proceeds from disposal of tangible fixéd assèts 1.083 138.1661 1111.9141 (111.3291 137,083} {Decreasel I Incre¥ In ¢a$h & Cash equlvalents In the year 132.818 151.805 Cash & eash equlval•nts at the beginning of the year 678,863 527,058 Total cash & Cash 4uivalent• at the •rKI of th• yr 678.863 13
ORWELL MENCAP NOTES TO THE ACCOUNTS For th• yoar ended 31 March 2022 ACCOUNTING POUCIES Charlty information Orwell Mencap is a company limited by guaranlso incorporated in England and Wales. The registered office is 6 Wright Road, Ipswch, IP3 WG. The diarity is a PU1C Benefit Entity as doffned by FRS 102 B•si$ of •¢eountlng These accounts have been prepared undw the histori¢al cx)st convention and in ac£ordance wilh FRS 102'The Finanoal Repo.ng Stsndard applicable in the UK and Republic of Irdand" 'Accxtrunts"ng and Reporting by Charities. the Statement of Recommended praCts for d)aritses applying FRS 102, the Companits Act 2006 and UK Gener81ty Acceptèd AcctyJnth"ng Practice. These a¢xounts are denominated in pound sterling and are rourLd8d to thè n•ar•st pound. Golng concem ba8 The accLxJnts hav6 b6en prepared on the going ryjncèm basis as the Trustees consider there to be sufficient funding to ensure the Ch8rty meetg its current liabilthes as ihey fall due and Ihefe are no rnatsrial vncertainlies iegarding the going concern status of the ¢h8rity. Fund aeeountln9 Unrestricted lund5 are available for us• at the discreb'on of the Trustees in fvrter3n of th• general objectives tyf the Charity. Designatad funds are unrestrided fvnds eamarksd by Ihe Trustees for particular purpose5. Restrided fvnd5 are subject to restricon$ on their expenditure imposed by the donor or through the terrns olan appeal. Incomlng rosourceg All incoming Te3oLJrces are IrKIed in the Staternenl of Finanepl Athwties when the Charty isenliued tts the income, reipt is probable 8nd the amount can be quantbfied wrth reasonable a¢wracy. The following specific policie$ ar& applied to paricular categories tsf in¢ome' Voluntary income is received by way of grants, donations and gifts and IJUd in fLAI in the Statement C*f Flnancial ActNI(S ¥then Tec6iv•ble. Grants. ¥there entillernent is conditi31 on the delivery of a Specific perfom)ance by the Ch8rty. are reeognised when the Charity beMe$ unconth'tionally entitled to the grant. Investment incorne is included when re¢eNable. Incoming resources frorn charitabla actwities are accounted for whèn éarned. Incoming re$our¢es from grants. where related to performance and speafic deliveratles are a¢¢ounled for as the Charity earrhs Ihè nghtto consideration by its performanca. R•sour¢es expended Expanditure is recognised on an accruals basis as a liabiltty is incurred. Expttnditure indudes VAT which c8nntyt fulty recovered.. Costs ol raising fvnd5 comprise the costs a5socAated wth attracting voluntary Iorne and the costs ol fundraising. Charitable expendre comprisès Ihose costs incurred by the Charty in delivery ol its acl'vities and serwc&s lor its benefi'riaries. It includes both costs that can be allocated dIreY to such activities and those costs of an indirect natu[¢ n¢ssary to support them. Go¥nance costs include those costs assouated with meeting Ihe constitutional and statutory requirements ol the CharTty and itde the audit fees 8rbJ c95ts linked tts th8 strategic managemenl ofthe Charity. 14
ORWELL MENCAP NOTES TO THE AccouKrs For the year ondod 31 March 2022 ACCOUTr1NG POLICIES Icontlnugd} All costs are allocated between the expeThJiture cgoti¢s of the Statement of Financial Activitw on 8 basis designed to reflect the use tsf the resource. Costs relating to a partilar actmty are allocated direcdy.. olhers are apportioned on On ?ppropriat8 basis, e.g. floor sr8as or estimated usage as set out in notes 4 and 5. Penslon ¢ommltments The Charity operates a defined contribution scheme for the tenefit of its employees. Contribuiions payable are charged to the Statement of Financial Activities in the yearthey are p8y8blè. Employ90 bgngfits The cost of short-term employee benefits are recognised as 8 liabilty and an expense, unle85 those sts afe Tequired to be re(xignised as part ol the $t of sto¢k or fked assets. Th8 Cost of any unusèd holiday nbUernont hs rgnIsed in th• poriod in wlNch tt)• &M0ye8,S Servi are receiv&4. Tem)ination benefS arè recognised immÉdi8tety a$ an expense vthen the charty is demonstrabty ommitted lo lerrninale the employrnent ol an employee or to provide terminab'on benerts. sto¢k¥ Stocks are stated al Ihe lower of cA)st and estimated selling price less costs to sdl. Cost comprises dired materials, direct labour costs and thos• ov•rhads that hav8 be&n Incurred in bnn9ing th• Stocks to th&r present location aThJ condition. Fixed assets Fixed assets are initialty measured at cost and subsequenuy measured at cost valLHtion, net ol dapwialion and any impairment losses. D•pr•elation DeprecAats'on is calwlated lo write off the Cost of the assets overthe period of the expected useful life ol each class of asset as follow5.. Leasehdd prortY Leasehold improvements Motor vohidg$ Gotnputer equipment Fkxtures & fittings Plant & macinery straight line over the period of the ase - straight line over the peri¢xl of the se 25% reducing balanc8 2510 reduang balance - 25Y& reducing balanctr 25% reducing balance Assets in the urse of cthstru£*"on are not depreaated. Thè gain or loss arising gn disposal of an asset is delerynined as the difference betsveen the sale proceeds and the carrying value ol an asset and is recognised in net Incomellexpenditurel the year. Impalrni•nt ol fixed a¥sgts At each reporb'ng end dat&, Ihè charty reviewB the carrying arnwnt5 of its tsngible assets to delarminÈ whether ihere is any indication that those assets have suffered an Impaimient10s5. If any such indicalion exists. the recoverable amount of the asset is estimated in otd81 to detsrmine th extent tsf the impaiment l¢)ss lif any). Where it is not possitrje to estimate the recoverable amount of an in¢Jividual ass81. the Ghariiy estimates the recoverable amount ofthe cash-generab.ng unit lo whh the asset bek)ng$. 15
ORWELL MENCAP NOTES TO THE ACcOUTrs (Continued) For th• ygar ended 31 March 2022 ACCOUNTING POUCIES Icont5nuedl Cash at bank and In hand Cash at bank and in hand are basic fiTrawal assets and include8 Ggsh in hand. deposrts wrth banks. other ShoterM liquid investments with orvJinal maknriliès of three months or $9. and bank overdraft5. Leaslng Rèntals payable under operating leases are charged agwnst Income on a straight4irE ba818 over the lease terrn. T&Yatlon The charty is exempt from corporation tax on charitable adNitle8. Flnanclal Instruments The Charity ha5 eleded to app Ihe yovislons of Section 11 'Basic Financial Instruments, a1 Sath"on 12 '0ther Financial Instrurnents, of FRS 102 10 all of rts finanaal instftjments. Financial nslruments are recognised in the Charity's ban sheet when the charity becomes party to the contractual provisions of the instrumenL Finanrial assets and liabilities are offset, with the net amounts presented in the financjal statements, when there 15 a legalty enforceable right to s$t off the recognised amounts and there is an intention to settle on a net basis OT to realise the asset and sèttlè ihe liability simultaneously. B•sle Ilnanclal ass•ts Basr financial assets. which indude debtors and cash and bank balarKes. are InallY rneasurèd at transaction pre including transaction costs and are subsequently carried al amortised (x)st using the effective interest method unless thè arrangement constitutes a financing transaction, where thè tr8n$a¢tion is Mgasu at the present value ol the lulure rec9ipts discounted at a markèt rate of interest. Financial assets cla5$ffied as re¢elvable wthin one year are not amtised. Baslc flnanclal Ilabllltles Basic financial liabilities, induding csedilors and bank loans are initialty recognised at tran88Ct price unless thè arrangament constitutes a financing Ir8n$action, where the debt instrument is m•asured atthe present valueof Ihefuturts raeeipts discounted at a market rate ol intere31. Fin•n¢ial liabilitie8 da8sified a8 payablewithin one year are not arnort18ed. Dèbt instruments are subsequent caried at amortised cost, using the effectivè intèrest rate method. Trade Giedilors are obligations to pay for gId& 01 Sèrvic that have been acquired in the ordinary course of operations from suppliers. Amounts paYae are classified as ¢urrent liabil.S If payment is due within one year ot lass. 11 not, they are presented as n0CUrrent liabs'lthes. Trade creditor3 are rAgnised inth'alty al transacb.on price and subsequently measur*d at amortised cost usin9 the effeLtve intsr8st mathod. D•r•cognftlon of flnanclal Ilabllltlo$ Finanoal liabilth.es are dereoognised whon th& charity's contractual obligation$ exwr8 or are discharged or cancèllèd. 16
ORWELL MENCAP NOTES TO THE ACCOU1$ IContInu) For th• y•ar ODd•d 31 March 2022 CRITICAL ACCOUNTING EsTITE$ AND JUDGEMENTS In Ihe application of the charity's accounting Oicitts. the Trustees are requiredto makejudgements, estimates and assurnptions about the Garrying amount of assets and liabilrtie5 that ale not readily apparent from other source5. The eslrnates and asswated a$5umpb"ons are based on historical èxperience and other factors that are considered to be relevant Actual results may diffw from th•s• estim8te$. The estirnat•s and underfying assumptions are reviewed on an ongoing basis. Revisions to a¢UntIng estimates are recognised in the period in which the e6tirnate 1$ r¢vi$8d wher8 thè revision affèct$ only that pèriod, or in the peri¢)d olthe revision and future periods %there the revisi)n affects both cuirent and future p&ri¢>Js. INCOME utrIcted Rostriet•d 2022 Total 2021 Total Donatlons and 1ggacl•s Donations Suffolk County Ctyjneil G0Mm&nI10b retention scheme eo,261 38,809 114,359 99,070 114.9 13,330 545,547 119,173 Tol*l 60.261 153,168 213,429 678,050 17
ORWELL MENCAP NOTES TO THE ACCOUNTS Icontlnuodl For the year ended 31 March 2022 EXPENDITURE Carw I 4A¥ll6dllty Ad VLNuthy k¥22t•1 2•21 tatsl all0or Co4Jlv•rlly •llLKql•d•J WyE5 8 1.045.2rJ 24.197 4.2CO 42.7DI 935.918 I&6 2.335 2&497 10.418 4571 4.200 tit¢¢t rtect ct 42.7DI 42Wk 16,8 4.825 1.683 23,36D 1.1e9 S16 2S7 17.245 LMct 8uthg& ewip ten& VAT cDsis 2.847 .$$2 L>t 310 1.479 costs 585 1.924 11997 tact DIMct 6& 204 1137 1.1,114 l.Q44,221 yr•I ¥ury ml4llary 4nd IncpnTr• Fundrntrlg X12trA•l 23.OS2 f24.786 1.752 21.208 ,182 1¥J.634 stY 1s.ro 10.75T 159.C83 SlaTlhm• Tr4ning, wWi¥iry8 ltsdlh& S&tY PPE mL¥ 0XPOn5 S 6S5 Z621 11,702 IJ7 10.449 48.107 14.674 107 107 24.544 707 21581 39.244 FknyFS 10 Fknr Loss Md1&ral Fc¢¢.b CcrfnpyJrJsts 81 47$ a276 •. 2.6F5 Po&tag8. slwy & adiwiisiTrJ ¢KS115-IekphN ITO 2W 21 LW•' 445 1.491 17.414 27.514 1&2D2 219.473 1(6. r•wMÉ•xp•nd•d I,327 251.1 1.561.4 1.37C 2921 t¢l8t¢OstsdIfytrat•d 1.011 F22 97&942 113518 1174> 179587 84.859 294.484 11465 I.1¥0& 1.&8,70S 18
ORWELL MENCAP NOTES TO THE Accoufrrrs {Continuod) For the year ended 31 March 2022 GOVERNANCE COSTS Governan¢s costs arg ¥Uo¥ated b8lw8en the four expeTKliture CatagleS, as shown below Lkny Caro 1 Jornlcllknry aThd ¢h•w•$ 2422totsl Volurtlary lof 784 1137 12.997 LN¢1 Support¢olloud ty I¢014 471k 13.865 oor W•9¢¥ & Trnniro. kn11ng & sthcrfplk H¢• & PPE uf¥wn6e$ 8 5ubsblWK• 1.195 21,515 17.676 221 Ltsagg ¢7 102 15 213 982 10 vJgt$ 74 612 102 401 341 $32 234 Posw. ¢mmunlc8dllns. td•p 31 1,431 17.444 27.514 T•i•l co* 2.215 41,682 39.041 NET hNCOMEI{EXPENDITUREI FOR THE YEAR 2022 2021 This is stated after charyin9'. (Profit) l Loss disposal of ffixed assets Depreciat"on Auditors, rèmuneration- avdf(8eTvice8 Auditors. remuneration- non-audrt servi$ 1,414 59.039 9,100 5,158 io 50.463 8.600 4,397 The Trustses received no remuneration during erther year One Trust88 was reimbursed for èxp•ndrtur• inwrréd on behaw ol the ¢harty for £5012021.. £1021. No doTratns were rnade by the Truslee8 to ts Charity during the year12021.. £Nill. The Chanty purd)asad indèmnty insurance f Twstses at a cost of£2.18812021". £3121. 19
ORWELL MENCAP NOTES TO THE ACCOUTrThS (Continu> For the yoar endad 31 March 2022 STAFF COSTS 2022 Wages and salaries Social Securty costs Pensions 1,171,359 69,206 19.855 1,280 420 1.042,198 53.974 16,505 1 112677 The average monthty number of employees duriro the year was as fc41ows'. D8y careldomialiary care Administration & support linclL*Jing CEOI 92 92 No ern 0y8e5 wwe paid over £60,0 durin9 èilhèr yèai. Key manag8mont remuneratlon Kw manag•ment personnd arg doèmed to be those having authorty and SpOnsItI1Ety, delggatad to thern by the Trustses for planning, directing and controlling the 8ctivthes of the charity. Aggregate key m8nagwnenl remunerab.on was as follows.. 2022 2021 Salarie3 Social 5ecurty Pensions 127,564 13,942 3,265 108,987 11,404 CORPORATION TAX The tharty is exempt from tax on income and g8ins f8lling within section 505 01 the Taxes Act 1988 or section 252 01 the T8X8tion of Ch¥rgeable Gatns Act 1992 to the extent that these are applied to its tharrtab oty"9¢ts. 20
ORWELL MENCAP NOTES TO THE ACCOUNTS Icontlnugd For th• y•ar ended 31 March 2022 FIXED ASS$ L•a8ohold PropTrrty L•aa•hold pro Motor VehiGle& Comput•r Flxthrnl & Phnt & Equipm•ht C1 At 1 Aprll 2021 Addthon$ Disposa 90.OC¥J 45e.750 43,033 114.767 20.194 61.783 16.302 16.603 37,050 94.995 31.402 319 855.345 111.914 16.922 At 31 Marth 2022 90,OOD 499,783 134.961 81,482 38,034 128,078 950,338 Dopreclatlon At 1 April 2021 Charye On di5po$a15 72.1]00 3.000 272.617 31.548 92.265 7.311 48.539 5.022 15.201 28.129 2.841 71.251 9.317 307 582,801 59,039 15.508 At 31 Mar¢h 2022 75.000 304.165 99.576 38.360 28,970 80,261 626,335 Net Book Vah Al 31 March 2022 15.0 195,617 35.385 23.122 45.817 324.005 Net Book Value At 31 Marth 2021 18,OOD 184.133 22,$12 13,244 10.921 rJ,744 272.544 AJI assets are used in the furtherance of the Charitale aclivities. 10. STOCK 2022 2021 Finished goods Raw materias and work in progress 7,671 17.985 25.656 10,195 14.263 24.458 11. DEBTORS 2022 20 Tr8de debtors Prepayments and accrued income 145.124 82,461 227,585 e4.937 79,015 163,952 21
ORWELL MENCAP NOTES TO THE ACCOU?s {Continuodl For the year ended 31 March 2022 12. CREDITORS: amounts falling duè wllhln om year 2022 2021 Trade creditors Tax & Social Security other creditors Accruals 20,911 64,655 8,514 70.792 164.872 13.552 54,195 4,554 73,094 145.395 13. UNRESTRICTED FUNDS Forlhe year ended 31 March 2022 Balance at 1 Aprll 2021 Movement In the year {neti TTan$fers Balance at 31 Mareh 2022 funds General Designd - Contingency fijnd - Prcperty lund 462.378 177,8201 159,4391 325,117 362,C 1CKJ.(KQ 924.376 81.CKJO 11M).IJOD e68.117 77.8201 21.561 The Contingercy designated fund was set up at 31 March 2012 as the Trustees thought il tudent to maintain a contingenw fund equal to 4 rnonths. worth of salary costs to ensure continuity of servi delNery in the event of a loss ol funding whilst af(ernative funding is sought. The propety fund was inalty set up in 2016 to covev the 8ntiripated iMprovèmt work8 on th& gat Road sit& During 2018 the fvnd wa8 incrga5ed and its purpose changed to be used to secure new prernisgs once the current lease ends. During 2020 it was agreed to reduce the woperty fund 10 £100.000 arKI to spend the remainiThJ furKls on dtIOping the existing premises. F¢1 the year ended 31 Mah 2021 Balance at 1 April 2020 Mov•m•nt in th• year Inèti Transfèrs betwn funds Balanc• at 31 Mar¢h 2021 General D8signated - Contingency ftjnd - Prop8rty futwj 272.162 113,722 76,492 462.376 407,0(KI 100,0 779.162 145.0001 362,OCfJ 10),OCO 924,376 113,722 31.492 22
ORWELL MENCAP NOTES TO THE ACCOUNTS IContlnuod> For tho year endgd 31 March 2022 14. RESTRICTED FUNDS For the yeor ended 31 Moreh 2022 Blon¢ ot l Aprll 2021 Mov•m•nt In th• y00r In•t) Trnrtsfers between funds Balance at 31 March 2022 Lottery grant - Wright Road - sensory garden and room St Lawrence Parish Hall air conditioning SCC- briquette machine Lottery- PeOp'S Millions - Green Bik? Project Scc-van Tesco Charity Award Mencap- shower tray Ipswich Rotsry Club Various- kitchen refft BT- sensory room equipmert Stars Workshop Batik arts Inf¢Gtion Gontrol Garden sponsorship event Seckford Goll Club- Diner Suffolk Building Soaety Asda Foundation S8S- Bike Project Sports equipment Hoist for care rcom Shower bed for Ca room Yoga SAICP Green Bike Prtsjod building Digitalising care commamorab.ve tree Do Good 38,903 28,557 16,482 13,6361 32.421 22.¥21 1731 1691 216 1.747 1,838 1117) I1) 352 782 1221 21 1161 151 8,432 15601 15161 6.303 294 117 1.270 175 2,286 8,153 4,050 1,682 438 200 15.000 5,000 18 110 51 14 19 18.4321 522 18,3031 294 117 1,270 11751 12791 16,3721 2,007 1,781 4.050 1,682 438 2CQ 15,000 5,000 18 110 70.046 41.817 121.5611 90,302 Lottery funding was obtained during the years eTrJed 31 March 1998 and 1999 and then again in 2001. Thè Inth"al funding was obtained to purchase the leasehold of aThJ to d•valop Wrwht Road, frorn where the Chatty now oper8le5. Funding obtained during th8 yèarendèd 31 March 2CQ1 wa5 forts establishment ola sensory garden and son$ory room. 0Ing the period endgd 30 September 2006 and the P8TicJ ended 31 March 2008 funding was obtslned as detsiled above. ttrwards the cost of air condits"oning. Dwirtg Ihe year ended 31 March 2009 th• Charty c)tained fvnding ft)r a brmiuette making machine. 23
ORWELL MENCAP NOTES TO THE ACCOUNTS {Contlnuod} For Iho yoar ended 31 March 2022 14 RESTRICTED FUNDS Icontlnuedl During the year ended 31 March 2010 the Charty obtsined lunding from the People's Millions for fixed asset addib'ons in relation to the Green Bike Project and from Suffolk County cour11 for a new van. thjring the year ended 31 Marth 2011 the Charity obtainod funding for a shower tray. During the year ended 31 March 2012 the Charity obtsined funding fty a kitchen fft, sensory room equipment and automatic doors. During the year ended 31 March 2020, the Charity recwved £2,917 towards a new 8en80ry gaidpn and patits area. During the currentyear. the Chawity raceived £8.432 from Stars towards the provisic of hc4iday dubs ond evening yOLth clubs lor children and yourrtJ people wlh di$abilrtie8. During the pnor year ¥ donatitsn was r8c8Nad for use in the gwden fvmilure wothskjp. Aso during the prior ye donations were received to provide rnaterials lo be used by the Charity's benèfiuari•8 in Batik arts a¢b"vities. The Infection control fund was established during the prFor year with funds re¢eivÈd lo 8$8ist with th$ Charity'5 Tespons? to thè Cov119 pandem. During the year. Kevin Rob•rtson, a support worker, undertc>ok a Sponsored 8il8nce to funds to spend on a summerhouse and the garden * Wright Road. Th8 ladies Seckford Gc4f Club dMatwJ funds to be spent on equip¥nenl for the diner. The Suffolk Building Society donated fund$ ttrwards new fumiture for SorAal Zone atwright Road. The Asda Fwndation gav& funds towards a Christmas celebrab¢)n and tOW8rds rèintrtrJu(ing sports and karaoke aciiwties U)at our customers prewovsty enjoyed. SBS don8ted money to be spent on the Green Bike Prqe Royal Mencap and Sport5 England gave funds towards the purchase of spx)rts equipment to be used ty our Gustomers. The Suffolk Community foundation- Fonnereau Road Heam) Foundation Fund awarded a grantlo be used for the purchase of a new overhead hoist in the new Personal Ce Rooms. The Suffolk Communty Foundation- Sufftilk Giving FuThJ and private funds gave ftjnding to purchastr a new ther bed for the new Personal CaTe Rooms. Ipswich Borou9h Council gavè grant funding to buy new equipment needed to restart yoga sessions that had been ended duè to th• pandernic. SAICP wa5 to fund Amazon Music to allow our customers access to MUSK al the day Ce. The Rotary Cbjb Ipswich gave £151X() t(ywards the costol buildiTrJ a newwemises forthe Green Blke Project. Suffolk County Council award8d a grant to hdp inryease thè us• of dKJrtal teehnc4ogy in providirrfJ care Servi$. A donation was gwen to fvTrJ the planting of a tree to comrnemtsrate the Queons Platinum Jubilee. A team ol volunteers trorn the Do Good organisation helped tidy the gard at Wright Road and donation wa5 made lo be spent on makiro new planters. 24
ORWELL MENCAP NOTES TO THE ACCOUNTS IContinu•dl For th• year ended 31 Mar¢h 2022 14 RESTRICTEO FUNDS {continued) For th• y•ar •nd8d 31 Mareh 2021 Balan¢e at 1 Aprll 2020 Movement In the year TrarwforJ Balance At 31 Mareh 2021 funds Lottery grant - Wright Road - sensory garden and room st Lawrence Parish Hall air c£Jnditioning SCC- briquette machinfy Lottery- People's Millior - Green 8ike Prqect SCC- van T8sco Charity Award Mencap- shower tray Ipswieh Rotary Club Variou5- kitchen refit BT- sensory room equipment Stsrs Garden Laptops. tablats & cases Workshop Batik arts Infection Contrd fun 45,385 30,193 16,4821 13.6361 38.3 26.557 1961 11171 289 1.836 1,953 625 11581 12611 469 782 72 1291 43 90 25 1231 67 19 11.812 323 1.860 111.8121 13.2401 11.8801 2.917 560 521 521 14,580 114.5801 131,492) 82,688 18.850 70.046 25
ORWELL MENCAP NOTES TO THE AccouKfs {Contlnued) For the year onded 31 PAarch 2022 1S. ANALYSIS OF NET ASSETS BETWEEN FUNDS For the year ended 31 March 2022 Tangible Curr•nt assots Currènt Ilabllltl•8 Total Restrlcted fund8 Wright Road Senscry garden and room Sl LaWrtrn Parish Hall Trust air condth"oning SCC- briquette machine Lottery- Peopla's Million$- Green Bike Project S¢C-van V8riou$- sh¢)wer tray Various- kitchen refit BT- sensory rcK)m &quipmènl Batik arts Garden 8pon$or$hip event Seckford Golf Club- Diner Suffolk Building Society SBS- Green Bike Project Sports èquiptnsnt Hoist lor care room Shower bed for care room Yoga SAICP Green Bike Prc¥ect building Digitalsing care Commemorative tree Do Good 32,421 18,180 216 32.421 22,921 216 4.781 263 1,747 352 352 21 51 14 21 51 14 117 1.270 2,007 1,781 117 1,270 2,007 1.781 4.050 1,682 438 200 15.000 5,LKIO 18 110 4.050 1.322 438 200 15,000 18 110 57,456 32,846 90,302 Deslgnated funds Conliryjeno fund PreFety fund 443,0 100.OOD 543.000 1CKI,000 543,000 Unr•strlct•d funds 266,549 223,440 164.872 325.117 324.CM)5 799,286 164,872 26
ORWELL MENCAP NOTES TO THE Accoufrifs (Contlnuod} For th• yoar Ond 31 March 2022 15. ANALYSIS OF NET ASSETS BETWEEM FUNDS {¢ontlnu•dl For thg year ended 31 March 2021 Tanglbl• assets Current assots Currènt Ilabllttles Total Restrfcted fund8 Wright Road Sensory garden and room St LawTence Parish Hall Trust air w)d((ioning SCC- briquette machine Lottery- People's Million8- Green Bike Project SCC- van Various- shower tray Variou$- krtth$n refft BT- sensory room equipment Work$hcyJ Batik arts 38.903 21.7S 289 4,761 26,557 289 352 1,836 469 469 782 782 43 67 19 67 19 521 521 62,721 70.048 Doslgnated lund$ COntiencY fund Property fvnd 362,000 100.O)0 462.cfjo 362,000 100,OCX) 462,OtXJ Unrestricted funds 209,823 397.948 145,395 462,376 272.S44 867,273 145,395 994,422 27
ORWELL MENCAP NOTES TO THE ACCOUNTS {Continu•d) For th• y•ar •nd•d 31 March 2022 16. CASH FLOW FROM OPERATING ACTMTrES 2022 20 Net movement In fundg 136,0031 132.572 Adjustsnents for. Depreuation charge (Profftllloss on dispos81 of fixed agsèts Interest income 59,039 1,414 585 23,865 50.463 10 1.083 181.962 Movements In Tworking capital: Decreasel lincreasel in stOL Ilnueasell decrease in debtors Increasel Idecreasel in creditors 11.1981 163,8331 19.477 113,6531 11.695 N•t g•neratod from opèrating aclivltl•s 121.4891 188,888 17. PENSIONS The Charity operates a defined contribution pension scherne for all qualfywig •mpl¢>yee8. Th& asssts of the scheme a held separately frorn those of the Gharty In an independenuy administered fund. Tho charge to proffl and loss in respect ol the defined contribution scheme was £21.514 12021". £16,505) 18. CONNECTED CHARITY Orwell Mencap is affiliated to The Royal Socty for M$ntalty Handi¢apped Children and Adu IMENCAPI. RELATED PARTIES Care provlded lor Trustee relativeB C8re wa5 provided during the year for the latiVeS ofthree of th• TfUStees- K Parr, J Stevens and J Knell. The total care invryced to these Trustees, on the same basis as foi oth¢r dionts. was £38.450 12021". £30.0411. Onè of thé Trustee has rnade payments in advatKe, meaning that at the year end the charrty had a ueditor 01 £3112021.. £4.157 debtor). Employm•nt of Trustee relatives Imrnediate farnily rngmbers of N Leonard IFinance Managerl wère emplty*d by th8 charty during the current and prior year. The remuneration paid to these Indiwduas was on the sarne ba$15 as for other employe6s and totalled £16,207 forlhe ye8r12021.' £18,244), ncfie of whichwas outstanding at either year end. 28
ORWELL MENCAP NOTES TO THE ACCOUNTS (Continued For the yoar ended 31 Mar¢h 2022 OPERATING LEASE COMMITMENTS At 31 M8rch 2022, the Chaity ¢X•mmitted to making the following paymtrnts urKler non ¢ancellable 0ratIng leases.. 2022 2021 thin one year Betren IMO and fNe year8 576 2.016 2,592 21. SHARE CAPffAL The Chartty is a company limited by guarantee and accordingty does not have any share capitsl. Every mèmber of the company undertakes to Contribute such an amount as may be required (not exedIng £11 to the o)mpany's assets il il should be wound up whilst they are a member, or wthin on• yèar after they ceas• to a mernber. to coverthe liabilit$ ofthe company. 29
ORWELL MENCAP NOTES TO THE ACCOUNTS {Continuod) For Ihe ygar end•d 31 March 2022 21 PRIOR YEAR COMPAIU4TIVE STATEMEMf OF FINAhflAL ACTMTIES Ilncorporatlng an Income and expenditure accounti Notè Unrnstrlct•d Restrlcted 2021 Totsl Income from: Donations and legacAes Charttablo actwities.. Day careldomiciliary care and 8sso¢ioted ¢harges Sale8 of goods made by beneficiar$ 604,373 71677 678,050 707.963 707,963 84.096 Oth8rtr8thng aGtivibes Fundraising Inve$lrn¥nts 85 85 1,083 1,083 Total Incom• 1471277 Expendlture on: Raising funds. Costs of generating dmalions and legacies Costs of generating fundraising income 18,387 139 18,526 13,334 131 13,465 Charitablè Ac(iwhas.' Day carel¢*)miryliary GaT¥ and associated charges Goods made by banefta'aries 1,059,675 48,833 1,108,508 192,482 5,724 198.2( Total expendlture 1.283.878 54,827 1338.705 N•t Incom[8Xpen1IUve1 Fund transfers 113.722 18,850 31,492 132,572 31.492 r4•t movement In fund$ 145.214 112,6421 132.572 Totsl fijnds brought forward 779.162 82,688 861.850 Total funds carrfed forward 924.376 994,422 30