Charity Registration No. 1117888 Company Reglstratlon No. 05984331 (England and Wale8) ORWELL MENCAP la company Ilmltod by guarantq•> FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
ORWELL MENCAP CONTENTS Page No. Reference and adminislratNe details Trusl88s' rewt Indèpendent audltorfs report 8-10 Statement of financial tltieS 11 Balance sheet 12 Statement of cash flows 13 Notes to the accounts 14-32
ORWELL MENCAP REFERENCE AND ADMINISTRATIVE DEfAILS Year ended 31 March 2023 Namo: Otwell Mencap (also operates under working narng5 of Genesis, Green Bike Projgd, Stars and Buddies) Legal structure: Orwell Mencap is a ¢panY limited by guarantee in the United Kingdom. company number 05984331, incorpoTated 31 October 2006 and registered as ? charty on 8 February 2007. charity number 1117888. Trustees: B England J Knell C Kynaston Scrogie K Parr J Stevens E Franks J Dickson {resigned 23 May 2022) (resigned 14° July 2022) Chlef executlve: RHart Principal address & 6 Wright Road reglstered offlce: Ipswich IP3 9JG Auditors: Ensors Accountants LLP Connexions 159 Princes stet IpSWh IP1 1QJ Banker6: Barckgys Bank plc 1 Princes Street Ipswich IP11PB Ipswich BuildirKJ Scciety PO Box 547 Ip$wh IP3 9WZ Sollcltors: Ashton5 Lggal Portman House 120 Piinces Street Ipswich IP1 1RS
ORWELL MENCAP TRUSTEES. REPORT Year ended 31 March 2023 The Trustegs present their report and accounts for the year enéed 31 March 2023. The acuftts have been prepared in &cc<dance with the accounting policies set out in note 1 to the accounts and compty with OThvell Mencap's goveming documont, the Memorandum & Articles of Association, the Companies Act 2006 and the Statement of Recommended Practice applicable to charities preparing their accounts in &cordance with the Financial Reporting Standard applicable in the UK & Republic of Ireland (FRS 1021 las amended for accounbng per*)ds ts)mmencing from 1 January 2019}. The Charty also operates under the working names of Genesis, Green Bike Project. Buddie8 and Stat8. The Charty is affiliated to the Royal Mencap Society {Meneap) and base¥ its Memorandum gnd ArtiGles of Association on the Royal Mencap S(xiety's rre1 constitution. STATUS AND GOVERNING INSTrUMENT Omell Mencap is a G¢)ftyany limited by guarantee. incorporated 31 October 2006. The company was registered as a charty on 8 February 2007, charity number 1117888. and 18 governed by Its Memorandum and ArtKles ofASSlaII0n. TRUSTEES During this year we had seven members on the Board of Trustees including a service user, as detailgd on page 1. STRUCTURE, GOVERNANCE AND MANAGEMENT The Charity is administered by an ExtIVe Committee of Trustees appointed al the Charty's Annual General Meeting or subsequently by co<Jplion until the following AGM. The Trustees have met regularly throughout the year. At its meelings the Executive Committeefollows a stsndard agenda to Set the Strategic direction of the Charity. The day lo day management of activities and Staff is delegated lo the Chief ExU1fve. who wularty rèports back at the meeting$ of the ExecLrtwe Committee and via a monthly report. Appointment and recruilm•nl of Trustees New Injstees are identified through appropriate nefv40rks and are 8ppoiftt al the annual 9eneral meeting by the members. Trustees with specific management skills or experience in the f1 of learning disabilty are also pted to fill vacancies on the ExtiVe Committee. Orwell Mencap is committed to eqvalty and diversity in the recrurtment of trustees and aims to appoint suitsbly qualified trustees from as broad a spectrum of the community as is possible. To this end Orwell Mencap undertake peri¢)dle analysis of trustees, skills and experienc in order to identify a¥$ Ihal could be 5tren9thened by either recruitment of new trustees or Irainlng. ProspectNe Twstees are first invited to view our services, talk to our seNice users andloarn something of the cutture and ethos of our organisation. They are then invited lo submf( a CV. apply for membership of Orwell Mencap, and are put forward for appointment. Once appolnted or¢o<JPted trustees re¢eNe indudion, training ond further support where appropriate. A third of the Trustee board were re-elected at the AGM along election of the Chair, VirAh1T arKI Treasurer.
ORWELL MENCAP TRUSTEES, REPORT {Contlnued) Year ended 31 MarGh 2023 Involving $gryice It is hoped that through training, mentoring and apprcorialo support that peoplg With learning disabilities will play a meaningful and increasing role in the running of the Charity. Dunng the year we continued to seek opinion and representstion from the clients and their carers, ensuring implementation of changes as a result of findings. The continued invOeMent of a service user as a Trustee highlights our continl1 efforts to strive lor representation from our clients and, to this end, the ser¥e userTruslee has been frjlly involved in Gustryner related issues and discussions. Three Tnjstees Seing on the Exo¢Lrtive Commrttee 2022 to 2023 were parentslcarers of people with disabilities who, during that period, used Gen8sis services. Safeguardlng vulnerable adults All of the Charity's tru$lee$ and staff go through a full DBS police check. AIMS AND OBJECTIVES During the year ended 31 Mah 2023 thg objects of the Charity were.'- The relf of those people in need through disabilities and disadvantages by identfying, promoting their nee(Is, and providing services and facilitvs for the publK benefit. PUBLIC BENEFIT In Setting obje¢tives, devek)plng strategies and undertaking aclNf(ies, the Trustees have given careful consKleration lo the Charty Commission's general guidance on public bwbefft. The Trustees are confident that 0ell Mencap's objects, as detsiled above, are in aordanCe with the regulathS on Publ benefft. REVIEW OF ACTIVlnES & PRINCIPAL FUNDING SOURCES Orwell Mencap provides a wide range of care, support and troining for people wf(h leaming and physlcal disabililEs and the Ch#rty's objectives are currently met through.. Working with other organisalion8 Provision of day services for refftation Evening social clubs Holiday clubs Domiciliary care and staffing supported living ac¢ommodatr'on Social enterprises Workir¥J towards becoming a'Total Communicalb)n' organisation Our website Iwww.orwellmenca .co.uk conts'nues lo be reguFady updated to ensure it remains relevant and useful. We continue lo increase our online profile reporting several limes a week on all platfomis. Having a member of stsff responsib18 for $ociaVdigital media and marketing has resulted in a signthcanl incrga¥8 in awareness of and engagement wrth Orwell Mgncap in the tommunty, ineluding Ireased enquiries frcm potential clients and staff. Worklng with other oryanlsatlons Orwell Mencap believes very much in working in partnership with likmInded organisations as well as the National Mencap society and affiliated groups. Much headway has been made with SLT liaising with ¢)ther k£al provhlers.
ORWELL MENCAP TRUSTEES, REPORT (Contlnued) Year ended 31 March 2023 Regular eontaet is maintained by our senior managemgnl Igam with key staff from Suffolk County Council Adum Sccial Care regarding the provision of adult care services and fvnding. We continue lo liaise with other day 8eNice providers and homes to promote good continuty of support for our 8eNices users and to all¢)w servke users to access multiple serv$ We also worked wilh Aclivibes Unlimited and Thg Bridge schty)Is to devekw our holKlay clubs operaling in Ipswich. We also run a Saturday Club from the Wright Road premises. Genesis continuès to reach oui into the wider communty wherever p¢)ssible larKI practicall on a range of inilialives arKI partnership workiThJ opportunrties. Genesls day $•rvko provlslon The day cenlre has continued to expand a$ we have exited from Covid trIctIOnS. Customer number8 have increased bul are not at pre-covid levels due to customerfs requirements attering and staffing proving a stumbling block. Genesis has been investing in the facilities to ensure it is the premium I(lOn in the area and meets the growing needs of our users. Domiciliary servlce provision Genesis provides domiciliary seryices to peopkg through tailored indlvidu81 support for people wllh learnlng disabilities and their carers and families in the communty. Thts can be arything from just a few hours a week to provide support to access social activrtigs at home or at other I1)n$, during the day, evening or at weekends_ Supported Uvlng Ggnesis also prowdes around thg clock Support to three clifjnls to live as independ8ntty as wssble in a home of thgiT own Evening Soclal Club8 Tho evening S¢xial Glub has been open during this year and membership continues to grow. Hollday cluh and after h0o1 clubs Holiday Glubs have also been running,. we Gontinue to work towards increasing attendance. Soclal enlerprlses 111 Genesis garden furnlture From its fUItyulpped workshop Genesis produees hath¢Jod garden fvrniture of thg highest qualty, providing work experionce, lif8 skills, and undoubted benefits lo selfsteem and mental health to those with disabilities. The furniture has a high reputation and Gene51s is a preferred supplier for many local authorities including Ipswich 8orough Council's parks. {111 Ecovfuol brlquettgs As a by-product of r(s fumiture manufacture Genesis recycles its own sawdust as well as collected sawdust from local sawmills into compressed briquettes for resale. {1111 Groen Blke Project The Green Bike Project takes unwanted bicycles anfl trains people with disabllilk8s to repair. refurbish and recycle the machines for resale and communty use. The G8P continues lo grow, therefore, sevgral grant appli¢ation5 to help finance the ¢on$tru¢tion of a new purp¢¥frbuiM, biggei space for GBP commenced during the year with many Successful outcomes. Thal work continues.
ORWELL MENCAP TRUSTEES. REPORT (Contlnued} Yoar ended 31 March 2023 VOLUNTEERS AND STAFF The Charty wekomes volunteern to help support our actmlies at Genesis. INe appwate the inVoeMent of both our regular volunteers as well as those that help on swific projects or events. giving freely oftheir lime and energy lo enrKh the experignces of our service users. We have this year attr&ted several volunteers many ofwhom have made significant contributions in lim8 to make improvements lo the environmenL The Trustees would like to thank all of the ¢harty$ staff for their continued dedtcation to our customers during thks pertlxl and to publicty recognise th it is their efforts which allowed the charty to COntinL to offer care throughout the year. The Trustees woukl a150 like to thank all the many irwjivhjuals and organisation$ who kindty contributed donanS and gnts to us. FINANCIAL RESULTS FOR THE YEAR The total incoming Tesources to 31 March 2023 ar8 stated at £1,7LKI,655 cpared to £1,525,433 for the year 31 Mar¢h 2022. Total resour3 expended amount to £1.789.1 $2 up from £1.561.436 for 31 March 2022 This means the results have sh(Mn a deficit of £88,497 compared to a deficit of £36,3 for thg previous year. Genesig ha8 found it a dFerent world post covid. Customer attendare has reduced from the number of ustomers to the nLrnber of days customers ncm require support. This has required our day centre seTvKes lo b8 reo¥ganised to suit the needs of users. Recruilment has become more challenging forthe whole of the sccia care sector as pay has not kept up with retsil and so it has become mre attractive to work in other sectors. This has resulted in the number of 8pplicants for a vacancy being reduced considerabty which has an effeGton the number of Gustomers Genesis can 8llPPOrt. The current cost of living cri$15 has impacted our sgrviwJ not onty throu9h in¢reased expendrture for utilities blrt also food cost increasing in our Dingr provis¢on. These have put added pressure on our prieing which cannot be fvlly foNRrded onlo customers. To tackle these challenges the Senior Worship Team {SLT> developed a thre& year break even projection that was agreed ty the Trustee board to relum the charity to a surplus positn. It is based over three years 10 give the SLT tinE to implement refurbishment works to the premises as well as make the service attracaive for the ngw and existing Staff lo help wi(h retention levels. POUCIES Ro8erv The Trustees are committed to maintaining a sufficient level of reserves to ensure that all contractual and Statutory liabilitEs can be si$fied and the business is viable in the long lem. Al the yearend the Charity held funds annting to £869.922, of which £142,611 were restriGled. The Trustees considered that our conlingencies funding needed lo be restructured lo better suit the needs of the Charity. The designated 'PriJpety fund, sd at £100,000 is now not reqLsired as the lease extension is confimHI. 11 is suggested that an amount of £20,000 is retained in this fund to allow for the extension of a lease due in 2028. A new equipmentfund has been set up with £150,000 lo allow for replacement of identrfied Projects and improvements to the facilty. This is to cover replacement minibuses. upgrades and improveff*nls. These have been alICted in the 3 year breakeven plan. The contingency fund to cover activity in the event of1088 of funtling has been reduced lo a rrKJre reali5ttc amountlo cover activity for a period of 3 months. These reservès have been reduced by £150.OCK) to allow for the equipment fund. The Property fund saving will be added to the general fund lo allow for d9r({S foraSt over the three year period to breakeven point.
ORWELL MENCAP TRUSTEES, REPORT Icontlnued) Year ended 31 March 2023 Investmgnts Trustees have tasked SLTwith ensuring the funds of Gene$i$ are working as efflIve as possiblg to provide retums on the of serVeS the Charity P)sses3. RISK MANAGEMENT During the year the Iruslees delegated the Manageent of risks to the CEO. Thg principal risks ldentffd durfng the year and the control procedures used to mitigate against those risks were.. Contr&t risk from Sufft)Ik County Council- monilor numbers of SCC customers and changes in SCC funding regime. Compgtition from other providers- incre88e marketing and maintaln competitiveness. Recruitmént iS$Ug$ -inGreased use of sc¢ral media and financial incentNes Anatysing barriers to being able to increase customer numbers IT Infrastructure- consider DCSR implgmenlats'on by Mah 2024 Deficit- Implement a three year plan lo return lo surplus. This 11 Comprise of identifying s8ng$, increasing cuslomerand staff numbets to meet demand. review all business units lo ensureall remain competitive and contribute to the benefft of the Charty activities. STRATEGIC GOALS 1. Focus on Care 2. Balance the Budget 3. Increase customer numbers 4. ImPr¢e facilities 5. Invest in staff 6. Invest in training THE FUTURE AND GOING CONCERN At present il is expected that the 2023124 finance5 will show an agreed def11 of £160,000. The deficit 18 increasing due to the need to invest in the Charity's operations and seNices. A full audit review of Genesis, services and customers was conducted by SLT to identrfy which servi¢gs were opgraling effICnIty and cost effectively and which services needed restructuring. On completion of thi$ review the SLT develcped a fulty costed and projected three year plan lo relum the charty to breakev8n and even a surplus. This consists of expanding services which provide value for money and restructuring of services whh fall short ofthe required lev81. This will take time and actions lo implement so the deficit is not going to be efadi¢ated in a 12 month period. Trustees approved the plan and have alk)cated enough unrestricted funds to mget the reducing def( over the three year period. Once completed Genesis Orwell Mencap will be in a posf(ion to meet the requirements of thgir customer's needs with services that are suitable for the changing dynamic of disability services. PAY POLICY FOR SENIOR STAFF The directors consider the Executs've Committee, who are the charty's trustees, and the senlor l&adership team comprise the key management personnel of the charty in charge of directing and Gontrolling, running and operating the charty on a day to day basis. All the trustees give of their limg freety and no trustees recetved remuneration in the year. Details of Iruslees, expense$ and related party Iransaclions are discbsed in note5 6 and 19 to the accounts. The pay of senlor staff 1$ set by the Tru$te&$.
ORWELL MENCAP TRUSTEES, REPORT (Contlnued) Year endèd 31 March 2023 TANGIBLE FIXED ASSETS Movanents in fixed assets during the ygar are sel out in note 9 to the accounts. FUNDRAISING The charity has made several applications for grants l)etsvgen 2022 and 2023 and eustomers have benefrtted greatly from use of those funés as Genesis have improved the facilities and customer ¢)ffering. The charity does not use third parties to r#i8e fund$ on our behaw and we have not receNed any complaints regarding frjndraising. STATEMENf OF TRUSTEES, RESPONSIBIUTIES The Trustees are resp)nsible for preparing the Truslee5' Report and the financial ststernenl$ in 8¢¢ordarte wrth applicable law and Un(ted Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial ststements for each financial year whith give a true and fair view of Ihg State of affairs of the Charity and the incoming resources and application of r&sources, including the income and expgnditure, for the penod. In preparing these financial statements. the Trustees a requi to.. Select suilatle accounting policies and then appty them consistently.. Observe the ffth0ds and principles in the Charities SORP., K4ake judgements and estimates that are reasonable and prudent- and Prepare the financial ststemenl$ on the going eoneem b89is unless rt is inappropriate lo presume that the Charty will continue in cw8tion. The Trustees are responsible for keeping proper accounting records that disclose with reasonabEe accuracy al any time the financial position of the Chanty and enable them lo ensure that the financial slatemenls comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence fortaking rea80nable Steps for the prevention arKI detection of fTaud and ¢)ther 11reguritieS. DISCLOSURE OF INFORMATION TO AUDITORS Each of the Trustees has Cnf1M)ed that there is no information of which they are aware whi¢h 1$ relevant to the audiL but of which the auditor is unaware. They have further confimied Ihat they have taken appropriate steps to identify such relevant information and lo establish that the Charity's audrtots are aware of such infomi8tion. AUDITORS A re¥olulh)n proposlng that Ensors be reappointed as auditors of the Charty will be put to the mernbers. This reF4)rt has b*n prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small Gompanies. On behalf of the Trustees Jill Knell Chair 30 10. 2023
ORWELL MENCAP INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ORWELL MENCAP For the year ended 31 March 2023 Opinion We have auditgd the financial statgmgnts of Orwell Mencap Ilhe 'charitab ¢¢TrTrany') for the year ended 31 March 2023 which comprise the Statement of Financial Activitres, the Balance Sheet, the Statement of Cash Flows and the notes to the financial statements, including a summary of significant accounting policies. The financi81 reporting framework that has been applkgd in their prep8ratK)n is applicable law and United Kingdcffl Accounting Standards. including FirnCIal Reporting Standard 102 Th8 Financial Repothng Stand8tLI applicable in Ihe UK and Republic of Irgland {Unrted Kirgdom Generally Accfjptsd Accounting Practicfj). In our opInn the financial slalements.. gwe a true and fair view of the 8tate of the charitable compary's affairs as at 31 March 2023 and of its incoming resources and applicion of resouros, including it$ Incor and expenditure. fortheyear then ended,. have been prop8dy prepared in accordance Nwth United Kingdom Generally Accepted Accounting Practice,. and have been prepared In accordance with the requirements of the Companies Act 2006. Basls for oplnlon We conducted our audit in acLordance with International Standards on Auditing IUK) IISA8 (UK)) and appIable L8w. Our responsibilities underthose standard8 are further described in theAuditorfs responsibilities for the audit of the finarbcial statement5 section of our report. We are independent of the charilable company in accordance wf(h the ethical requirements that are relevant lo our audrt oftho financial 3tatgments in the UK, including the FRC'S Ethical Standard, and we have fu]filled our other ethul responsibilrties in accordanee wh these requirements. We believe that the audit evidence we have ci>tained is sufficient and appropriate to provide a basis for our opinion. Concluslons rolatlng to golng concern In audf(ing the financial statements, we have concluded that the trustees. use of the going concern basis of a¢nting in the prgpaiation of the financial sLements is appropriate. Based on the work we have performed, we have not identifEd any material uncertaintEs relating lo events or conditions that indivklually or collectively. may cast significant doubt on the charty's ability to continue as a going concern for a period of at lea$1 h¥elvg rronths from when the financial statements are authorised for issue. Our responsibilTties and the responsibilities of the trustees with respect to going concem are described in the relevant 5ection5 of this report. Other Infomiatlon The othor information Gomprises the information inclLKled in the annual report. other than the financial $tatements and our audrtorfs report Ihereon. The trustees are Sponsible forthe other infomation. Ouropinion on the financial slalemenls does not cover the other information and, except lo the extent otherwise explieitly stated in our report, we (kn not expre88 any fom of assurance conclusion thereon. In connection with our audit of the financial statements. our responsibility is to read the other information and, in doing so, consider whether the other information 15 materially inconsistenl with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misslaled. If we idenlfy such material inconsistencies or apparent material misstatements, we are required to delemine whether there is a material misstatement in the financial statements or a material mis8talement of the other infomation. If. based on the work we have performed, we conclude that there is a molerial mis$tslement of thi$ other infOatIon. we are wuired to report that fact. We have nothing to report in thi8 regard. Oplnlons on other matters prescrlbed by thg Companl8s Act 2006 In our opinion, based on the work undertaken in the course of our audit- the infomialion given in the Trustees, Report for the financial year for whh the financial Statements are prepared is consistent with the financial ststements,. and the Trustees, Report has been prepared in accordance with applicable legal requirements.
ORWELL MENCAP INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ORWELL MENCAP (Contlnued) For the year ended 31 March 2023 Matters on whlch we are requlred to report by exceptlon In the light of the knOWge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identffied material misstatements in the Trustees, Report. We have nothing to report in respect of the following matters in relation lo which the Companies Act 20C6 quire8 US to report to you rf. in our epinion.. adequate accounting records have not been kepL or retums adequate for our audit have r1 been received from branthes not visited by us,. or the financHI statements are not in agreement with the accwnling records and returns.. or certain disclosures of tnJstees' remuneration specffied by law are not made.. or we have not reeeived all the informatKJn and explanations we require for our audf(', or the Iruslees were not entitled to prepare the financial statements in aCCordare with the small companies regime and tske advantage of the small companies, exemption8 in preparing the trustee8' report and from the requirement to prepare a Strategic report. Responslbllltles of Trustges As explained more fulty in the Statement of Trustees, Responsibilities. the Trustees, a responsible for the preparation of the financial statements and for being s8tisfied that they gNe a true and fair wew, and for Such inlemal control as the Trustees delemiine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due lo fraud or error. In preparing the financial statements. the Twslees are wponsible for assessing the charitable company'5 ability to continuè as a going concem. disclosing, as applicable, matters related to going concern and using the going concem basis of accountsng unless the Trustees either intend to liquJale the chafitable company or lo cease cperalions. or have no realistic akernative bLrt lo do so. Auditor's r#$pon$ibilitiès for th• audit of th9 fin•n¢ial $tstgrnents Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material mi8St8temenl. whether due to fraud or error, and to 185ue an auditorfs report that includes our opinion. Reasonab assurance is a high Ve1 of assurance, bLrt is not a guarantee that an audit ¢onducted in accordance with ISAS IUKI will aVayS detect a material misstoment when il exists. Misstatements can arise from fraud or error and are considered material rf, individually or in the aggregate, they could reasonably be expected lo influence the ecix)omic decisions of users tsken on the basis of these financial slalements. Irregulanties, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our resp)nsibilrties, outlined above, to detect mlerial misstatements in respect of IrglarItIes, including fraud. The extent to whi¢h our pr¢edu9 a ¢apable of detecting irwularilies, in¢luding fraud, is detailed bel¢)w'. Our audr( was designed to include tests of detail tcgether with an assessment of the control envlronmenl lo enable us lo obtain reasonable a5suranGg about whother the financial ststements are free from matsrial mis$talement due to fraud. In planning and designing our audrt prctedures we assessed the risks of malerial misstsl&nenl due lo fraud. Our assessment concluded that the areas of highest risk are nOnMplIan with laws and regulations and managomenl override of controls. We obtsined an understandiro of the legal and regulatory frameworks that the charlty operate$ 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 focvssed on specific laws and regulations which we considered may have a direct impact on the financial statements including safeguarding. the Companies Act 2006, taxation legislatitin. data protection and employment laws. To addre88 the risk of fraud we perfomied the following audit procedure8: Thorough review of journal entries and other adjustments for apprcpriateness and evaluating the rationale of any transactions outside of the normal course of busine58.
ORWELL MENCAP INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ORWELL MENCAP IContlnued} For the year ended 31 March 2023 Assessment of key accounting &stimates within the financial ststements in order to as8es8 their reasonableness and detemine whethèr there 18 any bias in management's estimates. All team members were infomied of the relevant laws and regulations and potential fraud risks at the planning stage and reminded lo Temain alert to any indications of traud or non-compliance. Enquiring of management whether there have been any alleged. $u$pe¢ted or a¢tual instan¢es of fraud during the year. Enquiring of management and those charged with govemance whether there have been any actual or potential litigation or claims. Revithving correspondence with relevantlggal aUthOritS. Revlewlng legal expense accounts for any Ind[S of 1rtigatIn or tL4ims. Th8re are, however, inherent limitations to our above audr( procedures. Material misslatemen18 that 8rise due lo fraud can be harder lo delecl than those that arise from error as they are likely to invoFve deliberate concealment or collusion. It is the primary responsibilty of management, wf(h the ovprsight of those charggd with govemance, to ensure that the entty's Operat5 are conductsd in accordance with the provisions of law3 and regulations and for the prevention and detection of fraud. A further description of our resportsibiliti88 for the audit of the financial $18lements is l¢X8led on the Financ1 Reporting Council's website al.. http-.IfvNM.frc.org.ukJaudrtoTsresponsibilities. This d8scription fomB part ot Qui auditorfs report. Use of our report This report is made leFY to the charitable eompary's members, as a body, in ?rdance with Chapter 3 CO Part 16 of the Compan9 Act 20C6 and regulations made underthal Ad. Our audrtwork has bgen undgrtaken so that we Mh1 state to the charitable company's members those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibilty lo anyone other than th8 charitable wmpany and ib members a5 0 body. for our audit work, for this report. or for the opinions wg have fgmied. Helen Rum8ey FCA (Senior Stalulory Auditor) For and on bohalf of Ensors Aecourttanls LLP Connexions 159 Princes Street Ipswich IP1 1QJ Date.. 11th DÈcÈmbÈr 2023 10
ORWELL MENCAP STATEMENT OF FINANCIAL ACTIVITIES {Incorporatlng an Income and expendlture account) For the year ended 31 March 2023 Nots UnMtrictgd Rg$tri¢t•d 2023 Totsl 2022 Totsl Income from: Donations and le98cies Chw7tabb acth1$.. Day careldomiciliary care and associated charges Sales of goods made by beneflanes 8.288 120,724 129.012 213.429 1.448.547 1,448.547 1,179.330 121.462 121,462 131.807 Other trading actwities Fundraising Investments 17 17 282 1,617 1.617 585 Totsl Income 1.579.931 120,724 1.700,655 1.525 433 Expendlturo on: Raising funds.. Cost$ of generating donations and legacies Costs of generating fundraising income 22.717 22,717 21,938 16.457 16,457 15,986 Chantoble Act13.. Day careldomiciliary care and associated charges Goods made by beneficiaries 1.425.611 64,646 1,490.2 1,272,327 256,701 3,020 259,722 251,185 Tolal 0xndIr• 1.721,486 67.666 1789152 1,561,436 Net Incomdlexpendlture) Fund transfers 1141,555} 749 53,058 749 {88,497} (36,003) Net movement In fund8 {140,806) 52,309 {88,497) {36.003) Total funds brought forward 868117 958419 994,422 Total funds carrled forwa 727311 142.611 958419 Tho Statement of Financial ActNitie$ includes all gains and losses regnised in the year. All income and exFendilure derNes from continuing activities. The Statement of Financial Actmlies also complies with the requirements for an inG¢Th and 8xpenditure account under the C¢Jmpanies Act 2006. The notes on pages 1410 32 form part of these fingncial statements
ORWELL MENCAP BALANCE SHEEr As at 31 March 2023 2023 2022 Flxed a8s•ts Tangible 888ets 293.549 324.005 Currgnt ass9ts StK Debtors Cash at bank and in hand 10 11 39,124 169.575 551.828 760,527 25,656 227.585 546.045 799.286 Current liabilities Creditors.. amounts falling due within one year 12 NET CURRENT ASSErs 576.379 634.414 TOTAL ASSETS LESS CURRENT LIABILITIES 869,922 958,419 Funds Unrestricted general - desNJnal8d 13 13 264,311 463 000 727.311 325,117 868,117 RestrKted 14 142611 TOTAL FUNDS 869,922 958.419 These financial statements have beén prepared in •¢¢ordan¢o with the spo¢ial provisions of Part 15 of the Companiès Act 2006 relating to small companies. 30:1Q..:IOLI Approved by the Executive Committee on .. and signed on its behalf by J Knell B Englant Company reglstratlon no. 05984331 The notes on pages 14 to 32 fomi part of these financial statements. 12
ORWELL MENCAP STATEMENT OF CASH FLOWS For the year ended 31 March 2023 Noto 2023 2022 Cash flow from operatlng actlvltle8 16 43,866 {21,489> Cash flow from Invostlng •¢tfvltl•8 Interest income Purchase of tangible fixed assets Sale prcLeeds from dispos81 of langlble fixed assets 1.617 (41,1161 1,416 585 1111,914) {38.0831 1111,329) (Decrease) I Increas• in cash & ca$h wuivaleTrts in thg yoar 132 818 Cash & cash tyuiv•lonts at the beginning of the year Total cash & ¢a$h equivalents al the end of the year 551,828 546,045 13
ORWELL MENCAP NOTES TO THE ACCOUNTS For the year ended 31 March 2023 ACCOUNTING PQUCIES Charity infomiation Orwell Mencap is a company limited by guarantee incorporated in England and Wate5. 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 prep8red rrthe historical cost convention and in accordance wlh FRS 102"The Financial Reporting Stsndard applicable in the UK and Republic of Ireland Accounting antj Reporting by Charities. the Statement of Recommended Practice for charities akwlying FRS 102. the Companie$ Act 2006 and UK Generally Accepted Accounting Practice. These accounts are denominated in pound sterling and are round8d to the nearest pound. Going concorn basls The accounts have been prepared on the going concern basis as the Trustees consider there to bg sufficient funding to ensure the Charty meets current liabilf(ie$ as they fall due and there are no material uncertainties warding the goirbg concem slalus of the ch8rily. Fund accountlng Unrestricted funds are available for use al the discrelton of the Trustees in furtherance of the general objectives of the Charty. Designated funds are un¥eslricted funds eamiarked by the Trustees for partieular purpose$. Restricted funds are subject to reStrtionS their expendrture imposed by the donor OT through the lemi8 of an appeal. Incomlng resou88 All incoming resources are included in the Statement ol Financial Activitie5 when the Charty is entitled to the income, receipt 15 probable and the amount can bo quantrfied wilh reasonable accuracy. The following $peeifie poli¢ie$ arg applied lo particular catsgories of income." Voluntsry income is received by way of grants, donatlOll5 and grfts and is included in fvll in the Statement of Financial Activttie5 when receivable. Grants, where &nlitlemenl is conditional on the delivèry of a specrfic perfomiancg by the Charty, are recognised when the Ch8rity becomes unconditionally entitled to the grant. Investment income is included when recewable. Incoming resources from charitable actNrfcies are aounted for when eamed. Incoming reSoUe¥ frcwn grants, where related lo perfonnance and Spettrf delivorables are accounted for as the Charty earns the rigm lo consideration by its perfomiance. Resources expended Expenditure is recognised oft an aecru81s basis 05 8 liability is incurred. Eypenditure inclLKles any VAT which cannot be fully recovered: Costs of raising funds cc4npri8e the eosts associated wrth attracting voluntsry income and Ihe costs of fundraising. CharTtable expenditure comprises those costs incurred by the Charity In the delivery of ils aCtItieS and Services for its beneftciaries. It includes both costs that con be all¢xaled directty lo such activities and those c(Ydts of an indirect nature necessary to support them, Governance costs include those costs associated wf(h meeting the consliiutional and statutory requirements of the Charity and include the audti fees and wst5 linkgd to the Strategic management of the Chanty. 14
ORWELL MENCAP NOTES TO THE ACCOUNTS For the year ended 31 March 2023 ACCOUNTING POLICIES Icontinuedl All Costs are allocated belween the expenditure c8tegorie$ of the Slatem8nl of Financial ActThiities on a basis dasigned to rdecl the use of the resource. Costs relating lo a particular actiwty are althaled directly; others are apport¢oned on an approprkgle basis, e.g. floor areas or estimated usage as set out in notes 4 and 5. Ponsion commitments The Chanty operates a defined contnbulion scheme for the benefit of ¢ts employees. Contributn8 payable a charged to the Ststement of Financhql Activrties in the year they are payable. Employee benefft8 The cost of short-lemi ployee benefits are recognised a8 8 Ikqbilty and an expen8e. Un8$ those costs are requlred lo be woynised 8$ part of the cost of stock or fixed assel$. The cost of any unused holKJay entitlement is recognised in the period in which the empk)yee's seNices are received. TeThninalion benefit5 are recognised immediately as an expense when the charity is demonstrab committed to tenInate the empbyment of an empwee or to provide teinatiOn tenefils. Stocks Stoeks are Staled at the lower of cost and estimated selling pe less costs to sdl. Cost ¢ompri$e5 direct materials, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condftion. Flxed assets Fixed assets are initially measured at cost and subsequently measured at cost or valuation, n&1 of depreckqlion and any 1mpainrnt bsses. Depreclatlon Depreciation is calculated to write off the cost of the a88ets over the peric#J ofthe expected useful life of each ¢18s3 of asset as follows.. Leasehold property Leasehold Smprovements Motor vehi¢le$ Computer equipment Fixtures & fittings Plant & machinery - straight line over the peri¢>J of the lease - Strah1 line over the perlod of the lease - 25% reducing balance - 25% feducing balancg 25% reducing balance - 25Oh reducing balance Assets in the course of con8trLKtion are not depreciated. The gain or los¥ arising on di$po$81 of an asset is determined a5 the difference betsveen the sale proceeds and the carrying value of an asset and is recognised in net incomel{&xpendilur8) for the year. Impairment of fixod assgts At each reporting end date, the charity reviews the carrying amounts of ils tangible assets to detemine whether Ihere is any indication that those assets have SLrffered an impaimient loss. If any such indieats.on exists, the recoverable amunt of the asset is estimated in order to detemine the extent oflhe impaim*nt loss (if any). Whert il L¥ not possible to estimate the recoverable amount of an indwidual asset, the charity estlmalesthe reeoverable amount of the cash¥enerating unit to whlch the asset belongs. 15
ORWELL MENCAP NOTES TO THE ACCOUNTS (Contlnued) For the year ended 31 Mah 2023 ACCOUNTING POLICIES {contlnuedl Cash at bank and In hand Cash at bank and in hand are basic financial 88set8 and indudes c88h in hand, deposits held with banks. other short-tsrm liquid investments with original maturities of months or less. and bank overdrafts. Lea8lng Rentals payable under operatlng leases are Charged against income on a straight-line basis over the lease lem. Taxatlon The charty is exempl from corporation tax on charitable activities. Flnanclal Instruments The Charty has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '01her Financial Instruments, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Charity's balance sheet when the charty becomes party to the contractual provisions of the instrument. Financig183$et5 and liabilities are offset. with the net amounts presented in the financial statements, when there is a legally enforceable right lo sel off the recognised amounts and there is an intention to Settle on a nel basis or to realise the asset and settle thg liability simultaneousty. Basic financi81 •ssets Basic financial assets, whi¢h in¢lud8 debtors and ¢a$h and bank balan¢e$. are inriialw mea$ured at transaction price including transaction costs and are subsequently carried al amortised cost using the effectNe interest method unless the arrangement constitutes a financing transaction, where the transaction 18 measured al the present value of the future reipts discounted at a market rate ol interest. Financial assels d85sified 8$ reGeivable within one year are not amorti¥ed. 8aslc flnanclal liobllftles Basic financial liabilities, including eredilors and bank loans are inrtialty recognised at transactitin price unless the arrangement constrtules a financing transaction, where the debt instrument is measured atthe present value of Ihe future recgipls discounted al a market rate of intergst. Financial Ilabililles claSsled as payable within one year are not amortised. Debt instruments are subsequenlly arrigd at omortised G051, using the effedivg intorpst rale meth¢xl. Trade credrtOTS are obligations lo pay for goods or services that have been acquired in the ordinary course of operations from suppliers_ Amounts payable are classified as cuffenl liabilities rf payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are r&ognised inilialty at transaction price and subs4uently measured at amort18ed cost using the effective interest melh¢)d. Dgrocognldon of flnandal 11obiliti Financial liabilrties are de¢OgnISed when the ¢h8rity'$ contr8¢tual obligatbns e>plre or are discha or cancg118d. 16
ORWELL MENCAP NOTES TO THE ACCOUNTS Icontlnued) For the year ended 31 March 2023 CRrricAL ACCOUNTING ESTIMATES AND JUDGEMENTS In the applution ofthe charty's accounting policies, the Trustees are required lo make judgements, estimates and assumptions about the carrying amount of 88sels and liabilities that are not readily apparent from other sources. The estimates and associaled ossumptions are bgsed on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. Thg estimates and underlying a$$Ltmptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in whieh the estimate is revised where the revision affects onty that per, or in the perKid of the revision and future periods wherethe r8vision affects both current and flrture periods. INCOME Unrestrlcted Restricted 2023 Totsl 2022 Totsl Donatlons and lega¢les Donations Suffo* County Council 1,789 6,499 78,124 42.600 79,913 49,099 99,070 114,359 Total 8,288 120.724 129 012 213429 17
ORWELL MENCAP NOTES TO THE ACCOUNTS {Contlnu8d) For the year ended 31 March 2023 EXPENOITURe D•y Cllro 1 Volunt•ry vnklllary •nd in¢om• rh•ry• b•Mfrc4ariM ¥J>•)lal OoDthbmad• 1022t¢441 •ll¢xthn Cokndlrnth Jllocat•d loacllvllh• 1,116,502 106,3B2 4.e40 1,222. 2&.710 1,045.273 LI1 24.197 4.20D Lh 42.701 9,1 VeTrJe hite TImWmateri 9t¢ E•w•claUc 4,WO rect 10,280 300 10.581 1.761 37.912 rxt 37,912 17.245 S,CQ2 5,Qfj7 23.360 Drert 1.479 SubS¢rtkn8 & INlnl BUIlg & qLip rmntqrwce InwtywthVAT KellrrncLB cc•t¥ rKt 10.840 27.330 442 118 3.IF6 13.8 EKxtswity Prcl2sgknnol fees Citect Tect 1,517 1.C¢3 12. 4.334 19.Str2 2013tsts1 cotsthrecly allocated 1.517 1.204.37T 147.9 1414.mg 1.11> 114 Day ¢orfr I domldll•ry •nd P44•of 2022tthl ill•cats• Support cothalloc•trd to a¢tt¥ld Pwi$es cwts 24,753 111,924 21773 319 48,517 101.4Y4 4.655 45.182 Fhxr 1WJ.634 siaff thn2 2.719 11.792 sidtlime 137 Staff Ilm¥ 10.449 Fknor 48.107 Fkny 1.386 Fknr 1.355 Twrthw 14,112 10.ty) Trydning. Jt4rti91w & $thtsrfObJ & S&pty PPE /194 75ts 10 Genwal cvsls. tweciat 4.418 9.4 57,9 11.$311 Fin8we cts2t. Chv 153 1,63$ I,T24 13,544 5,1e9 1713 144 4,$70 1.782 21.017 8.021 4.210 . wo5310rn1 & comuliancy Postsp. & 8th•bsino 4.151 172 xo Swry mistl4rO 3.7 1,442 17,e43 27,885 27.514 2023totsl Wpwtcotsalloknd 15.374 225.879 374. 382.3D Tt4)I I••xP•thI• 16 451 1.4W.256 259 722 1.780.152 1,052.854 144.37T 839 15.202 219473 106.8 362 322 15.988 1,272,327 18
ORWELL MENCAP NOTES TO THE ACCOUNTS (Contlnued) Forthe year ended 31 March 2023 GOVERNANCE COSTS Govemance costs arg allocated btheen the four expgfKlilure ¢ategorie¥, as $h¢)wn beloyr. DAY Car• ¥(vnlrlll¥ry 4nd Al ¢h•ry VoluRI&ry ¢•m• F¥ndrnl¥Tro b•Mfl¢4•rfM 2023 t•i•l )22tyty1 Alit S ¢AanCY 1.¢93 C4r•¢i Svpp•rtMth•I+•¢oyiIl•l 10 1D 1.120 29 465 4.480 990 20.159 517 & saart6s 12.992 21.515 VM Hwllh & Safety PPE A(knrexwts 8 ULwYte 29 14 Is 213 12 12 1.1B3 Roc¢ 130 50 519 190 Leool. & CaJnsdlK 69 574 341 mrnunNtw)ns- Iwone SuTrJry exwnMB- rnkncfAInK• 19 23 76 33 271 420 75 17.$43 27.e65 27.514 Tatsl 9Dv•rn•nM co¥J NET INCOMEIIEXPENDITUREI FOR THE YEAR 2023 2022 This is stated aftei chaTging". (Profrtl l Loss on disposal of red assets Depreciation Auditors, remuneration- audit services Auditors, remuneration- In-audIt $eNi¢e$ 429 71,515 13,350 5.932 1,414 59,039 9,100 5.158 The TNstees recewed no remuneration during either year. One Trustee wa8 reimbursed for expenditure incurred on behalfofthe charity for£23312022'. £501. Donations totalling £200 were made by the TNslees tothe Charty durir¥J the year12022: £Nill. The Charity purchased indemnity insurance for its Trustees for £1,90412022: £2,1e6). 19
ORWELL MENCAP NOTES TO THE ACCOUNTS (Continued) For the year ended 31 March 2023 STAFF COSTS 2023 2022 Wages and salaries Social se¢urity costs Pensions 1,322,169 79,990 1.171,359 69.206 1424 478 1260 420 The av8rago number of employe8$ during thg year was as folknys: Day ¢areldomi¢iliary care Administration & support (including CEO) 92 97 92 No 8mployees wgrg paid over £60,000 during eithgr ygar. Koy managèment remunerallon Key management personnel are deemed lo be those hawng authority and responsibility, deTreg8led to them by the Trustees for planning, direeling and controlling the activilles of the charity. Aggffjgale key manageffÉnl remuneration w88 as follows.. 2023 2022 Salaries Social security costs Pensions 129,000 14.957 3.075 127,564 13,942 3,265 147 032 144,771 CORPORATION TAX The charty is exempt from tax on income and gains falling wf(hin section 505 of the Taxes Act 1988 or 86clion 252 of the Taxation of charable Gains A¢t 1992 to the extent th* Ihe$e are applied to its charitable objects. 20
ORWELL MENCAP NOTES TO THE ACCOUNTS (Contlnued For the year ended 31 March 2023 FIXED ASSETS Lo858hold L•as•hdd Alotor Computer Fixtur•s & Pthnt & Propfjrly Improv V•hi¢l•s equlpm•Dt FlttlngB MachTrn•ry m¢n¢8 Total Coot At 1 April 2022 Addf<ions Disposals .000 499,783 22,733 134,981 61,482 8,834 38.034 126,078 9,549 950.338 41,118 19,100 19,100 At 31 March 2023 $22,516 115,881 70,316 38,034 135,627 972,354 D•precl•tlgn At 1 April 2022 Chorga On d1$w$8 75,000 304,185 39.523 99,576 8.832 19,042 38.360 6,117 28,970 2,268 80,281 11,778 626.335 71,515 19,042 At 31 March 2023 78,¢X 343,688 44,477 31.236 2.039 678,8Cfj Net Botsk Valu• At 31 Marc* 2023 12.0(X) 178.826 26,495 25,840 6.798 43,588 293,549 N•t Book Value At 31 March 2022 15,000 195,617 35,385 23,122 45,817 324,IXJS All assets are u8ed in the furtheran¢e of the ¢haritsble activities. 10. STOCK 2023 20r2 Finished gcKd$ Raw materials and work in progress 7,493 31.631 39,124 7.671 17,985 25,656 11. DEBTORS 2023 2022 Trade debtors Prepayments and accrued income 77,317 145,124 82,461 227.585 169,575 21
ORWELL MENCAP NOTES TO THE ACCOUNTS (Contlnued} For the year ended 31 March 2023 12. CREDITORS: amounts falllng duo withln on• year 2023 2022 Tradfr creditors Tax & Srxial Security Other ¢redilors Aal3 and deferred income 26.724 60,595 6,571 90,264 184,154 20,911 64,655 8,514 70,792 164.872 Dgferrod Income Deferred income at 1 April ReaSed to Statement of Flnandal A¢tkntles Deferre(l in the year Deferred income at 31 Mah 20,051 20,051 13. UNRESTRICTED FUNDS For th• year •nded 31 March 2023 Balance at 1 Aprll 2022 Movemont In theyear (net) Tran8faKS between funds Balance at 31 March 2023 General Designabj - Contingency fvnd - Property fund - Equpment fund 325,117 (138.493) 77,687 264,311 443,000 100,OC {150,C(JO) 176.938) 293,000 20,000 150000 {3,(2} 868,117 1141,555) 749 727,311 The Contingency fvnd is in pla¢8 to cover activty in the event of loss of fvnding to ensure continuity of service delNery whilst altematwe ftjnding is sought. During the year the Trustees took the decision to reduce this reserve to a more reali8tic level, being 3 month8. Worth of costs. The Property fund was initialty ¥gt up for thg puwo of Uring new premises in the event that the current lease was not rengwed. H¢)Wr, during the year, a lease extensK)n has been confimied. The Trustees have decided to keep £20.000 in this fund to allow for the extension of the lease. which is due in 2028. Durw the year, the Equipment fund has been established to allow for replacement projects and improvements lo the Charity's facilities and vehleS. 22
ORWELL MENCAP NOTES TO THE AccouTrrrs {Continued) For the year ended 31 March 2023 13. UNRESTRICTED FUNDS Icontlnuodl For the year endgd 31 MarGh 2022 Balance at I Aprfl 2021 M¢)vgmgnt In the year Inetl Tran$fvr¥ betwgen funds Balance at 31 March 2022 General Designated - Conlingeney frJnd - Property fund 462,376 177.820} 159,4391 325,117 362,000 100,000 924.376 81,000 443.000 100,000 868,117 {77,820) 21,561 23
ORWELL MENCAP NOTES TO THE ACCOUNTS Icontlnued) For the year ended 31 March 2023 14. RESTRICTED FUNDS For the y•ar ended 31 Ilarch 2023 Balance at 1 Aprll 2022 Movement In the year {netl Transfeys Balanc• at 31 March 2023 funds L¢)ttery grant - Wright Road - sensory garden and rcom St Lawrence Pari8h Hall air conditioning SCC- briquette mathine SCC- briquette machine {un5pent) Lottery- Peopl8's Millions - Green Bike Projecl Scc-van Tesco Chanty Award Mgncap- sh¢)wer tray Ipswich Rotary Club Various- kitchen refil BT- sensory room equipment Balik arts Garden sponsorship event S8ckford Golf Club- Diner Suffok Building Society SBS - Green Bike Prciect Sports equipment Hoist for care room Shower bed for care room Yoga SAICP Dyitslising care Commemorative tree Do Good Suffolk New College- diner Wailrose- Grn Bike Project Will Charitable Trust C051 of living as3istsn¢e Garden tutor New bath Projector Activities room Speech & Langu•)e Therapist Tennis Coaching Bike swap Sensory equipmenl Plinth bed Pennington'8 I Ipswich Rugby Club Green Bike Project- new building 32,421 22,921 16,4831 13,6351 25,938 19,286 216 263 {55) {66} 11,484} 161 197 352 {881 (147} 264 439 21 {51 18 51 14 {131 {41 {6} 38 11 294 117 1,270 11171 1,710 {71 18001 11.0121 13311 14381 11881 11081 2,980 1.781 4.050 1.682 438 200 5,000 18 110 981 3,038 1,351 12 4,892 18 11101 749 380 17.829 4,166 11,375 2,000 3,000 1,866 15,704 973 1,000 1.000 1.000 2.000 3.403 1749) 17.829 4,166 11,375 2,000 3,000 1.866 15.704 973 1,000 1,000 1,000 2,000 20,403 142.611 17,000 90,302 53,058 1749} 24
ORWELL MENCAP NOTES TO THE ACCOUNTS (Continuèd) For the year ended 31 March 2023 14 RESTRICTED FUNDS Icontlnuedl Lottery funding was obtained durfng the years ended 31 March 1998 and 1999 and then again in 2001. The initial fvnding was obtained lo purchase the leasehold of and to develop Wright Road, from where the Charity now operates. Funding obtained during the yearonded 31 Mar¢h 2001 was forthg ostablishmontof a sensory garden and sensory room. During the perlcd ended 30 September 2006 and the perlod ended 31 March 2008 funding was obtained towards the cost of air conditioning. During the year erNYed 31 March 2009 the Charity obtain&l funding for a briquette makirvJ machine. During the yearended 31 March 2010 thg Charity obtaingd funding from th8 People's Millions forfixed asset additi'ons in relation lo the Green Bike Project and from Suffolk County Council for a ngw van. During the year ended 31 March 2011 the Charity obtained fvndin9 for a shcwer tray. During the year ended 31 March 2012 the Charity obtained funding for a kitchen refit and sensc*y rcom equipment. Donations were re¢eNed to pwde m819ri818 to be used by the Charity's beneficiar6 in Batik arts tiwtie5. Kevin Robertson, a support worker, undertook 8 8ponsored sllence to r8i8e funds lo spend on summerhouse and the garden al Wnghl Road. The ladies Sethrd GolF Club donated funds to be spent on equipment forthe diner. The Suffolk 8uilding Society donated funds IardS new furniture forthe Sccial Zone at Wright Road, SBS donated money to be spent on the Green Bike Project. Royal Mencap and Sports England gave fund¥ towards the PUTcha¥e of 3PQrts equipment to be used by our customers. The Suffolk Community fOUndatn- Fonnereau Road Health Fi)undation Fund awarded a grant to be used for the purchase of a new overhead hoist in ts new Personal Care Rooms. The Suffolk Communty Foundation- Suffolk Givirbg Fund and prNale fund$ gave funding to purchase a new shower bed for the nthv Personal Carg ROC5. Ipswich Borough Council gave grant funding to buy new equipment needed to re8t8rt yoga se88ions that had been ended due to the pandeffl. SAICP was to fund Amazon to allow our cuslomeryJ access to music al the day centre. During the Current and prior year. various donors have contributed trhV8rd8 the cost of building new premises for the Green Biké Prciect. Suffolk County Council awarded a grant to help increase the use of digital technology in providing care services. A donation w8s given to fund the pl8nting of a tree lo commerrKJrate Ihe Queen's Platinum Jubilee. A team of volunteers from the Do Good organi¥alion helped tidy the garden al Wright Road and a don8lh)n was made to be spent on making new planters. Suffolk New College provided funding to be Spent on Ihe Charity'$ dln&r. 25
ORWELL MENCAP NOTES TO THE ACCOUNTS (Contlnued) For the yoar ended 31 March 2023 14 RESTRICTED FUNDS (contlnuedl During the Current year.. Waltrose proviéed funds to purchase eqLSipmenl needed for the refijrbishment of donated biwc. The Will Charitablg Trust provided funding to purchase a number of plinth beds and hoists lo use for customer personal care. Cost of living assistarte was generously donated by AXA to use for customer5 and staff during the cost of Iing CTi5iS. Additional funding was received to employ a dedicated tutor working in the Charity's garden with customers. FuTrJs were a150 provided to purchase a suitable bath for customer personal care. FuTh4s were received to install a new proje¢tor and automated rgen in the wcial zone. Donations were reiVed lo c(xnpletety refurbish 8 number of the Charty's actwities rrxjms. Funding was obtained to employ a Speech and Language Therapist {SALT) and PositNe 8ehaviour Support PraGlitioner IPBSI lo work with the Charty's customers. FuTrJs were receive(I to provide tennis coaching to customers. Bike Swap. to refurbish a number of bikes and allow them lo be Swapped for old or unstable b&(es at Iwo specrfic events. Funding was received to purchase new sensory equipment for cuslc4ners. Further fvnding was secured towards the purchase of plinth beds and hokts lo use for customer personal eare. Pennington's kindly provided fuThJing to create a memorial area in thg Charitls gardgn for a Gustomgr who sadly passed away. 26
ORWELL MENCAP NOTES TO THE ACCOUNTS (Contlnued) For the year ended 31 March 2023 14 RESTRICTED FUNDS l¢ontinuod) For the year ended 31 March 2022 Balancè at 1 Aprll 2021 Movement In tho year Ineti Transfers Balancè at 31 March 2022 funds Lottery grsnt - Wright Road - sensory garden and room St Lrence Parish Hall air Condiboning SCC- briquette machine SCC - briquette machine {un8penti Lottery- People's Millions - Green 8ike Project SCC- van Tesco Charty Award Mencap- shower tray Ipswich Rotary Club Various- kitchen refit BT- sensory room equipment Stsrs Workshop Batik arts Infection eontr Garden sponsorship event Seckford Gow Club - Diner Suffolk Building s Asda Foun{latn SBS- Green Bike Project Sports equipment H%ThSt for care room Shower bed for care room Yoga SAICP Gre8n Bike Project- buikling Digitalising care Cc4nmemorative tree Do Good 38,903 28,557 (6,4821 (3,6361 32.421 22,921 289 352 1,484 1731 189} 216 263 1,484 {1171 {1961 352 782 43 122} 21 67 116} {51 8.432 1560} 1516) 6,303 294 117 1,270 175 288 8,153 4.050 1.682 438 200 17,000 s,0 18 110 51 14 (8,4321 560 522 16,3031 117 1.270 {1751 {2791 (6,3721 1,781 4,050 1,682 438 200 17.000 5.000 18 110 70,046 41.817 121.561) 90,302 27
ORWELL MENCAP NOTES TO THE ACCOUNTS (Continued) For the year ended 31 March 2023 15. ANALYSIS OF NET ASSEfs BETWEEN FUNDS For the year ended 31 March 2023 Tanglble Current Currnnl Ilabllltles Total Restrlctsd funds Wright Road Senry garden and room St Lawrence Parish Hall Trust- air conditioning SCC- briquette machine Lottery- Pecple's Millions- Green Bike Project Scc-van Various- shower tray Various- kitchen refil BT- sensory room equipment Garden sponsorship event Suffolk Building Society Sports equipment Hoi81 for care rcom ShoweT bed for care room Will charitab Trust SAICP Green Bike Project building Digitalising care Commemoratwe te Wartrose- Green Bike Project Cost of living assistance Garden tutor New bath Projector AclNf(ies room Speech & Language Therapist Tennis Coaching Bike swap Sensory equipment Plinth bed Pennington's I Ipswich Rugby Club 25,938 19.286 161 25,938 19,286 161 197 197 264 439 16 38 11 439 16 38 2,980 2,980 981 3,038 1,351 17,829 12 20,403 4,892 18 380 4,166 11,375 2,000 3,000 3,038 1,351 17,829 12 20,403 4,892 18 380 4,186 11,375 2,CQO 3,)0 15,704 973 1,000 1,000 1,000 15,704 973 1,000 1,000 1,000 76,820 65,792 142.611 Deglgnated funds Contingency fiJnd Property fund Equipment fund 293.000 20,000 293,000 20,000 Unrnstrict•d funds 216,729 231,735 184,154 264,311 293,549 184,154 869 922 28
ORWELL MENCAP NOTES TO THE ACCOUNTS (Contlnued For tho year ended 31 March 2023 16. ANALYSIS OF NET ASSETS BETWEEN FUNDS Icontinuod) For thg year •ndod 31 Mar¢h 2022 Tanglble Current assets Currgnt Ilabllltles Totsl Restrlctsd funds Wrigm Road Sensory garden arKI room Si Lawrence Parish Hall Trust- air conditioning SCC- briquette machine SCC- briquette machine lunspentl Lottery- Pecple's Millions- Green Bike Project Scc-van V?rious- shower tray Variou8- kitchen refrt BT- sens9ry room equipment Balik arts Garden sponsorship event Seckford Golf Club- Diner Suffolk Building S¢xiety SBS - Green Bike PTojeGt Sports equipment Hoist for care room Shower bed for Ca room Yoga SAICP Green Bike Proje¢t building Digitali$ing car Commemorative tree Do Gcd 32,421 18,160 216 32,421 22,921 216 4.761 263 263 1,484 352 1.483 352 21 51 14 21 51 14 117 1,270 117 1,270 1,781 1,781 4,050 1,682 438 200 17,000 5,000 18 110 4,050 1,322 360 438 200 17,000 5,000 18 110 57,456 32.846 90,302 Deslgnatod funds Contingency fund Propety fund 443,000 1(KJ,000 443.0(N) 100.000 543,000 Unrestrlctod funds 2e6,549 223,440 164.872 325,117 324 005 958.419 29
ORWELL MENCAP NOTES TO THE ACCOUNTS {Continued) For the year ended 31 March 2023 16. CASH FLOW FROM OPERATING ACTMTIES 2023 2022 N8t mov8m8nt in funds {88,497) 136,003) Adlu8tments for: Depr8ciation charge IProfrtlAos$ on disposal of fixed as¥gts Interest income 71.515 11.3591 59.039 1.414 585 23,865 {19,9581 Movements In worklng capltal: Decreasel (In¢aSe1 in stock Ilncreasell decrease in debtors Incroa591 (decrease) in creditor5 113,4681 58.010 19,282 11,198) 163,6331 19,477 Net genernted from oprating •ctivttieg 43,866 121,4891 17. PENSIONS The Charty opgralgs a defined contribution pension hrne for all qualfying errployegs. The assets of Ihe scheme are hekl separately from those of Ihe Charty in an independentty administered fund. The charge lo the Ststemenl of Financial Activities in respect of the defined contribution scheme was £22,31912022.. £19,855). 18. CONNECTED CHARrr Orwell Mencap is affiliated to The Royal SOcty for Mentally HaThlicapped Children and Adutt8 IMENCAP). RELATED PARTIES Care was provtded during the year for the relatives of three of the Trustees- K Parr. J Stevens and J Knell. The lolal care invoiced lo these Trustees, on the same basis as for other euslomers. w88 £24,091 12022.. £36,450). The amount owed to the tharity ol the year end was £1,70412022'. £31 owed by the charity as one of the Trustees had rnade payments in advance). Care has 8190 been provided lo one of the Truste8s. J Dkson, vla SLrffolk County Councll. The totsl care provided during the year totalled £25,53012022.- £23,901), the amount charged was on the same basis as for other customers. The amount owed to the charily at the year end was £2,030 {2022'. £1.924}. The Charity obtsined HR support lor £2.220 {2022.. £nil) from Blue Stsr Limited, a ¢orrpany t)f whih B England {Tfusleel is 8 shareholder. At the year end £nil (2022.. £nil} was owed lo Blue Star. The transaction was conducted on an aim4englh b88is on the same tem)s as rf the company was not 8 related party. An immediate family member of N Leonard Iprewous Finance Manajei) was employed by the charity during the current and prior year. The remuner8tion paid was on the same basis as for other employees. During Nk Leonard's time as Finanee Manager Ihetotal remuneration was £6,772 {2022.. £16,207), none of which was outstsnding at erther year end. 30
ORWELL MENCAP NOTES TO THE ACCOUNTS (Continued) For the year erKled 31 Mareh 2023 OPERATING LEASE COMMITMENTS Al 31 Mar¢h 2023, the Charity wa8 committed to making the following payments under non- cancellable operating leas8s.' 2023 2022 wrthin ong year Beeen tsvo and five years 576 576 2,016 2,592 21. CAPITAL COMMITMENTS At the year end the Charity had 8 capit81 Commitment of £20,403 for a new building forthe Green Bike Project. SHARE CAPITAL The Charfty 1$ a company limited by guarantee and accordingty does not have any share capital. Every member of the company undertakes to conlribLtte such an amount as may be required (not exceeding £11 lo the company's assets if it should bg wound up whilst they are a member. or within one year after Ihey cease to be a member, lo cover thg liabilities of the company. 31
ORWELL MENCAP NOTES TO THE ACCOUNTS (Conllnued For the year ended 31 March 2023 23. PRIOR YEAR COMPARATIVE STATEMENT OF FINANCIAL ACTiwnES (Incorporallng an Income and expendlture aGGount Noto Unrestricted Restrlcted 2022 Total Incomg frorn: Donations and legackgs Charitable activi118S.' Day careldomiciliary care and asswiatgd Charges Sal8s of goods made by beneficiaries 60,261 153.168 213.429 1.179.330 1,179,330 131,807 131.807 Othèr tring activitips Fundraising Investmonts 282 282 585 585 Total Income 1372 265 153 168 1525 433 Expendlture on: Raising funds.. Costs of generating donations and legacies Costs of generating fundraising incorr 20,245 1,693 21,938 14,740 1.246 15,986 Chantable AcIN1ts.. Day careldomiciliary Care and associated Charges Goods made by beneflaries 1,176,720 95,607 1.272,327 238,380 12,805 251,185 T¢)tal oxpgndituro 111,351 1,561,436 Net incom(9Xpendftr•I Fund transfers 177.8201 21.561 41,817 21,561 136,003) Net movement In funds 156,259 20.256 {36.003) Total funds brought fonvard 924.376 994,422 Total lund5 carrigd fofw•rd 32