**Charity Registration No. 1117888**
**Company Registration No. 05984331 (England and Wales)**
**ORWELL MENCAP (a company limited by guarantee)**
## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **ORWELL MENCAP**
## **CONTENTS**
||Page No.|
|---|---|
|Reference and administrative details|1|
|Trustees’ report|2 – 7|
|Independent auditor’s report|8 – 11|
|Statement of financial activities|12|
|Balance sheet|13|
|Statement of cash flows|14|
|Notes to the accounts|15 – 33|
## **ORWELL MENCAP**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Year ended 31 March 2024**
|**Name:**|Orwell Mencap (also operates under working names of Genesis, Green Bike|
|---|---|
||Project, Stars and Buddies)|
|**Legal structure:**|Orwell Mencap is a company limited by guarantee in the United Kingdom, company|
||number 05984331, incorporated 31 October 2006 and registered as a charity on 8|
||February 2007, charity number 1117888.|
|**Trustees:**|B England (resigned 1 July 2024)|
||J Knell|
||M Scrogie|
||J Stevens|
||E Franks|
||J Dickson|
||S Chesworth (appointed 20 September 2024)|
||S Girling (appointed 20 September 2024)|
||M Smith (appointed 24 December 2024)|
|**Chief executive:**|R Hart|
|**Principal address**|6 Wright Road|
|**& registered**|Ipswich|
|**office:**|IP3 9JG|
|**Auditors:**|Ensors Accountants LLP|
||Connexions|
||159 Princes Street|
||Ipswich|
||IP1 1QJ|
|**Bankers:**|Barclays Bank plc|
||1 Princes Street|
||Ipswich|
||IP1 1PB|
|**Solicitors:**|Ashtons Legal|
||Portman House|
||120 Princes Street|
||Ipswich|
||IP1 1RS|
1
## **ORWELL MENCAP**
## **TRUSTEES’ REPORT**
## **Year ended 31 March 2024**
The Trustees present their report and accounts for the year ended 31 March 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with Orwell Mencap’s governing document, the Memorandum & Articles of Association, the Companies Act 2006 and the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK & Republic of Ireland (FRS 102) (as amended for accounting periods commencing from 1 January 2019).
The Charity also operates under the working names of Genesis, Green Bike Project, BUDDIES and STARS
The Charity is affiliated to the Royal Mencap Society (Mencap) and bases its Memorandum and Articles of Association on the Royal Mencap Society’s model constitution.
## **STATUS AND GOVERNING INSTRUMENT**
Orwell Mencap is a company limited by guarantee, incorporated 31 October 2006. The company was registered as a charity on 8 February 2007, charity number 1117888, and is governed by its Memorandum and Articles of Association.
## **TRUSTEES**
During this year we had six members on the Board of Trustees including a service user.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Charity is administered by an Executive Committee of Trustees appointed at the Charity’s Annual General Meeting or subsequently by co-option until the following AGM. The Trustees have met regularly throughout the year.
At its meetings the Executive Committee follows a standard agenda to set the strategic direction of the Charity. The day-to-day management of activities and staff is delegated to the Chief Executive, who regularly reports back at the meetings of the Executive Committee and via a monthly report.
## **Appointment and recruitment of Trustees**
New trustees are identified through appropriate networks and are appointed at the annual general meeting by the members. Trustees with specific management skills or experience in the field of learning disability are also co-opted to fill vacancies on the Executive Committee. Orwell Mencap is committed to equality and diversity in the recruitment of trustees and aims to appoint suitably qualified trustees from as broad a spectrum of the community as is possible. To this end, Orwell Mencap undertakes periodic analysis of trustees’ skills and experiences in order to identify areas that could be strengthened by either recruitment of new trustees or training.
Prospective Trustees are first invited to view our services, talk to our service users and learn something of the culture and ethos of our organisation. They are then invited to submit a CV, apply for membership of Orwell Mencap, and are put forward for appointment. Once appointed or co-opted trustees receive induction, training and further support where appropriate.
Five members of the Trustee board were re-elected at the AGM along with election of Chair, Vice-chair and Treasurer.
2
**ORWELL MENCAP**
## **TRUSTEES’ REPORT (Continued)**
## **Year ended 31 March 2024**
## **Involving service users**
It is hoped that through training, mentoring and appropriate support that people with learning disabilities will play a meaningful and increasing role in the running of the Charity. During the year we continued to seek opinion and representation from the clients and their carers, ensuring implementation of changes as a result of findings. The continued involvement of a service user as trustee highlights our continued efforts to strive for representation from our clients and, to this end, the service user Trustee has been fully involved in customer related issues and discussions.
Two trustees serving on the Executive Committee 2023 to 2024 were parents/carers of people with disabilities who, during that period, used Genesis services. One trustee was a customer.
## **Safeguarding vulnerable adults**
All of the Charity’s trustees and staff go through a full DBS police check.
## **AIMS AND OBJECTIVES**
During the year ended 31 March 2024 the objects of the Charity were: -
The relief of those people in need through disabilities and disadvantages by identifying, promoting their needs, and providing services and facilities for the public benefit.
## **PUBLIC BENEFIT**
In setting objectives, developing strategies and undertaking activities, the Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit.
The Trustees are confident that Orwell Mencap’s objects, as detailed above, are in accordance with the regulations on public benefit.
## **REVIEW OF ACTIVITIES**
Orwell Mencap provides a wide range of care, support and training for people with learning and physical disabilities and the Charity’s objectives are currently met through:
- Working with other organisations,
- Provision of day services for recreation
- Evening social clubs,
- Holiday clubs
- Domiciliary care and staffing supported living accommodation
- Social enterprises.
- Working towards becoming a’ Total Communication’ organisation
Our website (www.orwellmencap.co.uk) continues to be regularly updated to ensure it remains relevant and useful. We continue to increase our online profile reporting several times a week on all platforms. Having a member of staff responsible for social/digital media and marketing has resulted in a significant increase in awareness of and engagement with Orwell Mencap in the community, including increased inquiries from potential clients and staff.
## **Working with other organisations**
Orwell Mencap believes very much in working in partnership with like-minded organisations as well as the National Mencap society and its affiliated groups. Much headway has been made with SLT and trustees liaising with other local providers.
3
## **ORWELL MENCAP**
## **TRUSTEES’ REPORT (Continued)**
## **Year ended 31 March 2024**
Regular contact is maintained by our CEO and chair of trustees with key staff from Suffolk County Council Adult Social Care regarding the provision of adult care services and funding.
We continue to liaise with other day service providers and homes to promote good continuity of support for our services users and to allow service users to access multiple services, we also worked with Activities Unlimited and The Bridge schools to develop our holiday clubs operating in Ipswich. We also run a Saturday Club from Wright Road premises.
Genesis continues to reach out into the wider community, in particular to special schools wherever possible (and practical) on a range of initiatives and partnership working opportunities.
## **Genesis day service provision**
The day centre has continued to expand. Customer numbers have increased but continue to be a priority as does staff retention/engagement. Genesis has been investing in the facilities to ensure it is the premium location in the area and meets the growing needs of our users. The Green Bike Project opened its new purpose-built facility on site. A Garden Tutor joined the staff team opening up a new activity for customers.
## **Domiciliary service provision**
Genesis provides a limited domiciliary service to people through tailored individual support for people with learning disabilities and their carers and families in the community.
This can be anything from just a few hours a week to provide support to access social activities at home or at other locations, during the day, evening or at weekends.
## **Supported Living**
Genesis also provides around the clock support to three customers to live as independently as possible in a home of their own
## **Evening Social Clubs**
The evening Social club has been open during this year and membership continues to grow.
## **Holiday clubs and after school clubs**
Holiday clubs have also been running throughout most of this period, however, it was decided at the end of the period to conclude this provision due to financial and staffing impact.
## **Social enterprises**
## **(i) Genesis garden furniture**
From its fully-equipped workshop Genesis produces hardwood garden furniture of the highest quality, providing work experience, life skills, and undoubted benefits to self-esteem and mental health to those with disabilities. The furniture has a high reputation and Genesis is a preferred supplier for many local authorities including Ipswich Borough Council’s parks. Orders, however during this period have decreased significantly and trustees and senior leadership team are monitoring the situation closely with a view to making strategic changes to reduce costs.
## **(ii) Eco-fuel briquettes**
As a by-product of its furniture manufacture Genesis recycles its own sawdust as well as collected sawdust from local sawmills into compressed briquettes for resale.
## **(iii) Green Bike Project**
The Green Bike Project takes unwanted bicycles and trains people with disabilities to repair, refurbish and recycle the machines for resale and community use. The newly built Bike workshop has enabled Genesis to increase capacity and sales continue to grow.
4
## **ORWELL MENCAP**
## **TRUSTEES’ REPORT (Continued)**
## **Year ended 31 March 2024**
## **VOLUNTEERS AND STAFF**
The Charity welcomes volunteers to help support our activities at Genesis. We appreciate the involvement of both our regular volunteers as well as those that help on specific projects or events, giving freely of their time and energy to enrich the experiences of our service users. We have this year attracted several volunteers many of whom have made significant contributions in time to make improvements to the environment.
The trustees would like to thank all of the charity’s staff for their continued dedication to our customers during this period.
The trustees would also like to thank all the many individuals and organisations who kindly contributed donations and grants to us.
## **FINANCIAL RESULTS FOR THE YEAR**
The total incoming resources to 31 March 2024 are stated at £2,019,483 compared to £1,760,655 for the year to 31 March 2023.
Total resources expended amount to £2,182,158 up from £1,789,152 for 31 March 2023. This means the results have shown a deficit of £162,675 compared to a deficit of £28,497 for the previous year.
Customer attendance has continued to be our main focus and challenge.
Recruitment continues to be challenging for the whole of the social care sector as pay has not kept up with retail and so it has become more attractive to work in other sectors. Genesis has seen some increase in staff engagement but continues to recruit within challenging circumstances.
The current cost of living crisis has impacted our services not only through increased expenditure for utilities but also food cost increasing in our Diner provision. These have put added pressure on our pricing which cannot be fully forwarded onto customer finance.
To tackle these challenges the Senior Leadership Team (SLT) developed a three-year break-even projection that was agreed by the Trustee board to return the charity to a surplus position. It is based over three years to give the SLT time to continue to implement refurbishment works to the premises as well as make the service attractive to the new and existing staff to help with retention levels. At the mid-way point through this projection, whilst the outcome cannot be guaranteed, management are confident that sufficient strides have been made in returning the charity to a breakeven position.
The development of the new Green Bike workshop was completed in the year, consisting of considerable capital expenditure. This has enabled the expanded provision of valuable work experience to adults with learning disabilities.
## **POLICIES**
## **Reserves**
The Trustees are committed to maintaining a sufficient level of reserves to ensure that all contractual and statutory liabilities can be satisfied and the business is viable in the long term. At the year end the Charity held funds amounting to £767,247 of which £293,994 were restricted.
The Charity’s reserves policy is to hold sufficient reserves to enable them to operate for at least 3 months. At the time of writing, this would equate to approximately £440,000. At the year end, actual unrestricted reserves are £473,254, being £33,254 above those required under the policy. However, this includes £227,392 of unrestricted funds held as fixed assets. The reserves are to be further build up via the 3-year recovery plan produced by management.
Trustees are confident in the 3-year plan and the progress made towards achieving this.
5
## **ORWELL MENCAP**
## **TRUSTEES’ REPORT (Continued)**
## **Year ended 31 March 2024**
## **Investments**
Trustees have tasked SLT with ensuring the funds of Genesis are working as effectively as possible to provide returns on the levels of reserves the Charity possesses.
## **RISK MANAGEMENT**
During the year the trustees delegated the management of risks to the CEO. The principal risks identified during the year and the control procedures used to mitigate against those risks were:
- Contract risk from Suffolk County Council – monitor numbers of SCC customers and changes in SCC funding regime.
- Competition from other providers – increase marketing and maintain competitiveness.
- Recruitment issues –increased use of social media and financial incentives
- Analysing barriers to being able to increase customer numbers
- Deficit – Monitor the three year plan to return to surplus. This will comprise of identifying savings, increasing customer and staff numbers to meet demand, review all business units to ensure all remain competitive and contribute to the benefit of the Charity’s activities.
## **STRATEGIC GOALS**
1. Focus on Care
2. Balance the Budget
3. Increase customer numbers
4. Improve facilities
5. Invest in staff
6. Invest in training
## **THE FUTURE AND GOING CONCERN**
At present, it seems achievable for the charity to accomplish a break-even position by the end of year 3. A significant amount of work has gone into promoting and marketing of our services during the period 2023 – 2024 and is continuing.
New, strong links have been formed with local special schools and several strategic connections made with key people at Suffolk County Council. Awareness-raising has been a big focus of the CEO and chair of trustees.
The opening of the new Green Bike Project workshop showed signs of steady progress throughout the year. The general updating and upgrading of all facilities achieved through grants and restricted funding means what we have to offer our existing customers and new customers is much improved.
At the time of approving the financial statements, the trustees consider there to be an uncertainty that may cast doubt on the Charity’s long term ability to continue as a going concern. The Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future, albeit this relies upon continued progress being made towards the 3-year plan to return the charity to a breakeven position. The trustees have continued to adopt the going concern basis of accounting in preparing the financial statements.
## **PAY POLICY FOR SENIOR STAFF**
The directors consider the Executive Committee, who are the charity’s trustees, and the senior leadership team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day-to-day basis. All the trustees give of their time freely and no trustees received remuneration in the year. Details of trustees’ expenses and related party transactions are disclosed in notes 7 and 21 to the accounts.
The pay of senior staff is set by the trustees.
6
## **ORWELL MENCAP**
## **TRUSTEES’ REPORT (Continued)**
## **Year ended 31 March 2024**
## **TANGIBLE FIXED ASSETS**
Movements in fixed assets during the year are set out in note 9 to the accounts.
## **FUNDRAISING**
The charity has made several applications for grants between 2023 and 2024 and customers have benefitted greatly from use of those funds as Genesis has improved the facilities and customer offering. The charity does not use third parties to raise funds on our behalf and we have not received any complaints regarding fundraising.
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and the incoming resources and application of resources, including the income and expenditure, for the period. In preparing these financial statements, the Trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the Charities SORP;
- Make judgements and estimates that are reasonable and prudent; and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **DISCLOSURE OF INFORMATION TO AUDITORS**
Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the Charity’s auditors are aware of such information.
## **AUDITORS**
A resolution proposing that Ensors be reappointed as auditors of the Charity will be put to the members.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
On behalf of the Trustees
……………………………………………………… Jill Knell Chair
Date: ……………………………….………………
7
**ORWELL MENCAP**
## **INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ORWELL MENCAP**
## **For the year ended 31 March 2024**
## **Qualified opinion**
We have audited the financial statements of Orwell Mencap (the ‘charitable company’) for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice).
In our opinion, except for the possible effects of the matter described in the basis for qualified opinion section of our report, the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for qualified opinion**
We were unable to confirm the completeness of the charitable company’s income for a portion of the year. Staff changes and a change of system meant that records were not available to provide a complete audit trail. The period impacted was the first six months of the year. We were unable to satisfy ourselves by alternative means. Consequently we were unable to determine whether any adjustment to the recorded income was necessary.
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.
## **Material uncertainty relating to going concern**
We draw attention to note 1 of the financial statements, which indicates the existence of a material uncertainty in relation to going concern. The Charity has reported losses for the current year and since the year end. In addition, the Charity’s cash balance and reserves have depleted. In our opinion, this constitutes a material uncertainty regarding the ability of the charity to continue for a period of at least twelve months from when the financial statements are authorised for issue.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Other than those noted above, we have not identified any material uncertainties relating to events or conditions that individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
8
**ORWELL MENCAP**
## **INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ORWELL MENCAP (Continued)**
**For the year ended 31 March 2024**
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
As described in the basis for qualified opinion section of our report, we were unable to satisfy ourselves concerning the completeness of income for the first six months of the year. We have concluded that where the other information refers to income it may be materially misstated for the same reason.
## **Opinions on other matters prescribed by the Companies Act 2006**
Except for the possible effects of the matter described in the basis for qualified opinion section of our report, in our opinion, based on the work undertaken in the course of our audit:
- the information given in the Trustees’ Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Trustees’ Report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
Except for the matter described in the basis for qualified opinion section of our report, in the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.
Arising solely from the limitation on the scope of our work relating to income, referred to above:
- we have not obtained all the information and explanations that we considered necessary for the purpose of our audit; and
- we were unable to determine whether adequate accounting records have been kept.
- We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees’ remuneration specified by law are not made; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report.
## **Responsibilities of Trustees**
As explained more fully in the Statement of Trustees' Responsibilities, the Trustees' are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor's responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise
9
## **ORWELL MENCAP**
## **INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ORWELL MENCAP (Continued)**
**For the year ended 31 March 2024**
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below:
Our audit was designed to include tests of detail together with an assessment of the control environment to enable us to obtain reasonable assurance about whether the financial statements are free from material misstatement due to fraud. As noted above in the basis for qualified opinion section of our report we were unable to obtain a full audit trail for a portion of the year in relation to the charity’s income, which has limited our ability to detect irregularities in this area.
In planning and designing our audit procedures we assessed the risks of material misstatement due to fraud. Our assessment concluded that the areas of highest risk are non-compliance with laws and regulations and management override of controls.
We obtained an understanding of the legal and regulatory frameworks that the charity operates in through discussions with management, and from our commercial knowledge and experience of the sector in which the charity operates. This enabled us to identify the key laws and regulations applicable to the charity. We focussed on specific laws and regulations which we considered may have a direct impact on the financial statements including safeguarding, the Companies Act 2006, taxation legislation, data protection and employment laws.
To address the risk of fraud we performed the following audit procedures:
- Thorough review of journal entries and other adjustments for appropriateness and evaluating the rationale of any transactions outside of the normal course of business.
- Assessment of key accounting estimates within the financial statements in order to assess their reasonableness and determine whether there is any bias in management’s estimates.
- All team members were informed of the relevant laws and regulations and potential fraud risks at the planning stage and reminded to remain alert to any indications of fraud or non-compliance.
- Enquiring of management whether there have been any alleged, suspected or actual instances of fraud during the year.
- Enquiring of management and those charged with governance whether there have been any actual or potential litigation or claims.
- Reviewing correspondence with relevant legal authorities.
- Reviewing legal expense accounts for any indicators of litigation or claims.
There are, however, inherent limitations to our above audit procedures. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they are likely to involve deliberate concealment or collusion. It is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity’s operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
10
## **ORWELL MENCAP**
## **INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ORWELL MENCAP (Continued)**
## **For the year ended 31 March 2024**
## **Use of our report**
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and regulations made under that Act. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members as a body, for our audit work, for this report, or for the opinions we have formed.
Helen Rumsey FCA (Senior Statutory Auditor)
For and on behalf of Ensors Accountants LLP Connexions 159 Princes Street Ipswich IP1 1QJ
Date: ……………………………
11
## **ORWELL MENCAP**
## **STATEMENT OF FINANCIAL ACTIVITIES (incorporating an income and expenditure account)**
## **For the year ended 31 March 2024**
|**Note**
**Income from:**
Donations and legacies
3
_Charitable activities:_
Day care/domiciliary care
and associated charges
Sales of goods made by
beneficiaries
_Other trading activities_
Fundraising
Investments
**Total income**
**Expenditure on:**
_Raising funds:_
Costs of generating
donations and legacies
4
Costs of generating
fundraising income
4
_Charitable Activities:_
Day care/domiciliary care
and associated charges
4
Goods made by
beneficiaries
4
**Total expenditure**
Net gain/(loss) on
investments
**Net income/(expenditure)**
6
Fund transfers
**Net movement in funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**£**
21,188
1,689,850
108,597
1
5,915
1,825,551
29,560
21,276
1,720,590
302,181
2,073,606
4,094
(243,960)
(10,097)
(254,057)
727,311
473,254|**Restricted**
**£**
168,811
21,027
-
-
-
189,837
-
-
108,552
-
108,552
-
81,285
10,097
91,382
202,611
293,994|**2024 Total**
**£**
189,999
1,710,877
108,597
1
5,915
2,015,389
29,560
21,276
1,829,142
302,181
2,182,158
4,094
(162,675)
-
(162,675)
929,922
767,247|**2023 Total**
**As restated**
**£**
189,012
1,448,547
121,462
17
1,617|
|---|---|---|---|---|
|||||1,760,655|
|||||22,717
16,457
1,490,256
259,722|
|||||1,789,152|
|||||-|
|||||(28,497)
-|
|||||(28,497)
958,419|
|||||929,922|
The Statement of Financial Activities includes all gains and losses recognised in the year.
All income and expenditure derives from continuing activities.
The Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
The notes on pages 15 to 33 form part of these financial statements
12
## **ORWELL MENCAP**
## **BALANCE SHEET**
## **As at 31 March 2024**
|**Note**
**Fixed assets**
Tangible assets
Investments
9
10
**Current assets**
Stock
11
Debtors
12
Cash at bank and in hand
**Current liabilities**
Creditors: amounts falling due within one year
13
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**Funds**
Unrestricted
- general
14
- designated
14
Restricted
15
**TOTAL FUNDS**|**2024**
**£**
464,722
104,094
568,816
33,565
260,957
88,431
382,952
184,520
198,432
767,247
373,254
100,000
473,254
293,994
767,247|**2023**
**As restated**
**£**
293,549
-|
|---|---|---|
|||293,549
39,124
229,575
551,828|
|||820,527
184,154|
|||636,373|
|||929,922|
|||264,311
463,000|
|||727,311
202,611|
|||929,922|
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by the Executive Committee on ……………………….
and signed on its behalf by
…………………………………………. J Knell
## **Company registration no. 05984331**
The notes on pages 15 to 33 form part of these financial statements.
13
## **ORWELL MENCAP**
## **STATEMENT OF CASH FLOWS**
## **For the year ended 31 March 2024**
|**Note**
**Cash flow from operating activities**
17
**Cash flow from investing activities**
Interest income
Purchase of tangible fixed assets
Sale proceeds from disposal of tangible fixed assets
Purchase of investments
**(Decrease) / increase in cash & cash equivalents in the year**
**Cash & cash equivalents at the beginning of the year**
**Total cash & cash equivalents at the end of the year**|**2024**
**£**
(113,678)
5,915
(255,634)
-
(100,000)
(349,719)
(463,397)
551,828
88,431|**2023**
**£**
43,866
1,617
(41,116)
1,416
-|
|---|---|---|
|||(38,083)
5,783|
|||546,045|
||||
|||551,828|
14
**ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
## **For the year ended 31 March 2024**
## **1. ACCOUNTING POLICIES**
## **Charity information**
Orwell Mencap is a company limited by guarantee incorporated in England and Wales. The registered office is 6 Wright Road, Ipswich, IP3 9JG. The charity is a Public Benefit Entity as defined by FRS 102.
## **Basis of accounting**
These accounts have been prepared under the historical cost convention, modified to include fixed asset investments at fair value, in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”, “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities applying FRS 102, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
These accounts are denominated in pound sterling and are rounded to the nearest pound.
## **Going concern basis**
During the year, and since the year end, the Charity has reported losses and seen a significant reduction in cash reserves. The Trustees consider there to be an uncertainty which exists that may cast doubt on the Charity’s ability to continue as a going concern in the future. However, the Trustees are confident in the progress made towards achieving the 3-year plan to return the charity to a breakeven position and therefore there is no expectation that the Charity will not remain a going concern for the twelve months subsequent to the signing of these financial statements. Thus, the Trustees continue to adopt the going concern basis in these financial statements.
## **Fund accounting**
- Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity.
- Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
- Restricted funds are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities when the Charity is entitled to the income, receipt is probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
- Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is conditional on the delivery of a specific performance by the Charity, are recognised when the Charity becomes unconditionally entitled to the grant.
- Investment income is included when receivable.
- Incoming resources from charitable activities are accounted for when earned.
- Incoming resources from grants, where related to performance and specific deliverables are accounted for as the Charity earns the right to consideration by its performance.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered:
- Costs of raising funds comprise the costs associated with attracting voluntary income and the costs of fundraising.
- Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
- Governance costs include those costs associated with meeting the constitutional and statutory requirements of the Charity and include the audit fees and costs linked to the strategic management of the charity.
- All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly; others are apportioned on an appropriate basis, e.g. floor areas or estimated usage as set out in notes 4 and 5.
15
## **ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
**For the year ended 31 March 2024**
## **1. ACCOUNTING POLICIES (continued)**
## **Pension commitments**
The Charity operates a defined contribution scheme for the benefit of its employees. Contributions payable are charged to the Statement of Financial Activities in the year they are payable.
## **Employee benefits**
The cost of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **Stocks**
Stocks are stated at the lower of cost and estimated selling price less costs to sell. Cost comprises direct materials, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
## **Fixed assets**
Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
## **Depreciation**
Depreciation is calculated to write off the cost of the assets over the period of the expected useful life of each class of asset as follows:
|Leasehold property|- straight line over the period of the lease|
|---|---|
|Leasehold improvements|- straight line over the period of the lease|
|Motor vehicles|- 25% reducing balance|
|Computer equipment|- 25% reducing balance|
|Fixtures & fittings|- 25% reducing balance|
|Plant & machinery|- 25% reducing balance|
Assets in the course of construction are not depreciated.
The gain or loss arising on disposal of an asset is determined as the difference between the sale proceeds and the carrying value of an asset and is recognised in net income/(expenditure) for the year.
## **Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the charity estimates the recoverable amount of the cash-generating unit to which the asset belongs.
## **Cash at bank and in hand**
Cash at bank and in hand are basic financial assets and includes cash in hand, deposits held with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.
16
**ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
## **For the year ended 31 March 2024**
## **1. ACCOUNTING POLICIES (continued)**
## **Leasing**
Rentals payable under operating leases are charged against income on a straight-line basis over the lease term.
## **Taxation**
The charity is exempt from corporation tax on charitable activities.
## **Fixed asset investments**
Fixed asset investments are initially measured at transaction price excluding transaction costs and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
## **Financial instruments**
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
17
## **ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
## **For the year ended 31 March 2024**
## **2. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS**
In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3. INCOME**
|**Donations and legacies**
Donations
Suffolk County Council
**Total**|**Unrestricted**
**£**
21,188
-
21,188|**Restricted**
**£**
168,811
-
168,811|**2024 Total**
**£**
189,999
-
189,999|**2023 Total**
**as restated**
**£**
139,913
49,099|
|---|---|---|---|---|
|||||189,012|
18
## **ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
**For the year ended 31 March 2024**
## **4. EXPENDITURE**
19
## **ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
**For the year ended 31 March 2024**
## **5. GOVERNANCE COSTS**
Governance costs are allocated between the four expenditure categories, as shown below:
## **6. NET INCOME/(EXPENDITURE) FOR THE YEAR**
|**NET INCOME/(EXPENDITURE) FOR THE YEAR**|||
|---|---|---|
||**2024**|**2023**|
|This is stated after charging:|**£**|**£**|
|(Profit) / Loss on disposal of fixed assets|4,097|429|
|Depreciation|80,364|71,515|
|Auditors’ remuneration – audit services|14,000|13,350|
|Auditors’ remuneration – non-audit services|7,775|5,932|
The Trustees received no remuneration during either year. One Trustee was reimbursed for expenditure incurred on behalf of the charity for £35 (2023: £233). Donations of £20 were made by the Trustees to the Charity during the year (2023: £200). The Charity purchased indemnity insurance for its Trustees for £nil (2023: £1,904).
20
## **ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
**For the year ended 31 March 2024**
## **7. STAFF COSTS**
|**TAFF COSTS**|||
|---|---|---|
|Wages and salaries
Social security costs
Pensions|**2024**
**£**
1,571,520
105,631
23,043
1,700,794|**2023**
**£**
1,322,169
79,990
22,319|
|||1,424,478|
|The average monthly number of employees during the year was as follows:
Day care/domiciliary care
93
Administration & support (including CEO)
5
98|92
5|
|---|---|
||97|
No employees were paid over £60,000 during either year.
## **Key management remuneration**
Key management personnel are deemed to be those having authority and responsibility delegated to them by the Trustees for planning, directing and controlling the activities of the charity. Aggregate key management remuneration was as follows:
|Salaries
Social security costs
Pensions|**2024**
**£**
132,367
14,501
3,385
150,253|**2023**
**£**
129,000
14,957
3,075|
|---|---|---|
|||147,032|
## **8. CORPORATION TAX**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
21
## **ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
## **For the year ended 31 March 2024**
## **9. FIXED ASSETS**
|**Cost**
At 1 April 2023
Additions
Disposals
At 31 March 2024
**Depreciation**
At 1 April 2023
Charge
On disposals
At 31 March 2024
**Net Book Value**
At 31 March 2024
**Net Book Value**
At 31 March 2023|**Leasehold**
**Property**
**£**
90,000
-
-
90,000
78,000
3,000
-
81,000
9,000
12,000|**Leasehold**
**Improve-**
**ments**
**£**
522,516
207,865
(3,500)
726,881
343,688
45,205
(2,221)
386,672
340,209
178,828|**Motor**
**Vehicles**
**£**
115,861
2,289
-
118,150
89,366
7,005
-
96,371
21,779
26,495|**Computer**
**Equipment**
**£**
70,316
35,863
(32,677)
73,502
44,477
11,297
(29,859)
25,914
47,588
25,839|**Fixtures &**
**Fittings**
**£**
38,034
1,266
-
39,300
31,236
1,937
-
33,173
6,127
6,798|**Plant &**
**Machinery**
**£**
135,627
8,351
-
143,978
92,039
11,920
-
103,959
40,019
43,588|**Total**
**£**
972,354
255,634
(36,177)
1,191,811
678,806
80,364
(32,081)
727,090
464,722
293,549|
|---|---|---|---|---|---|---|---|
All assets are used in the furtherance of the charitable activities.
## **10. INVESTMENTS**
|**Market Value**
M&G Equities Investment Fund for Charities (Charifund)
**.Historical Cost**
**Value as at 20 September 2023 (purchase date)**
Change in market value
**Value as at 31 March 2024**||**2024**
**£**
104,094
100,000
**£**
100,000
4,094
104,094|**2023**
**£**
-
-|
|---|---|---|---|
|||||
22
## **ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
**For the year ended 31 March 2024**
|**11.**
**STOCK**
Finished goods
Raw materials and work in progress
**12.**
**DEBTORS**
Trade debtors
Prepayments and accrued income
**13.**
**CREDITORS: amounts falling due within one year**
Trade creditors
Tax & Social Security
Other creditors
Accruals and deferred income
**Deferred income**
Deferred income at 1 April
Released to Statement of Financial Activities
Deferred in the year
Deferred income at 31 March|**2024**
**£**
11,038
22,527
33,565
**2024**
**£**
238,955
22,002
260,957
**2024**
**£**
37,720
67,345
10,281
69,174
184,520
20,051
(20,051)
5,440
5,440|**2023**
**£**
7,493
31,631|
|---|---|---|
|||39,124|
|||**2023 as**
**restated**
**£**
77,317
152,258|
|||229,575|
|||**2023**
**£**
26,724
60,595
6,571
90,264|
|||184,154|
|||-
-
20,051|
|||20,051|
23
## **ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
**For the year ended 31 March 2024**
## **14. UNRESTRICTED FUNDS**
## **For the year ended 31 March 2024**
|General
Designated
- Contingency fund
- Property fund
- Equipment fund|**Balance at 1**
**April 2023**
**£**
264,311
293,000
20,000
150,000
727,311|**Movement**
**in the year**
**(net)**
**£**
(45,137)
(193,000)
(5,823)
-
(243,960)|**Transfers**
**between**
**funds**
**£**
154,081
-
(14,178)
(150,000)
(10,097)|**Balance at**
**31 March**
**2024**
**£**
373,254
100,000
-
-|
|---|---|---|---|---|
|||||473,254|
The Contingency fund was put in place to cover activity in the event of loss of funding to ensure continuity of service delivery whilst alternative funding is sought.
The Property fund was initially set up for the purpose of securing new premises in the event that the current lease was not renewed. However a lease extension was confirmed and therefore renewal fees were charged against this fund. The remainder of the fund has been transferred into general unrestricted funds.
The Equipment fund was established to allow for replacement projects and improvements to the Charity’s facilities and vehicles. During the year this was transferred into general unrestricted funds to cover the general running costs of the charity.
## **For the year ended 31 March 2023**
|General
Designated
- Contingency fund
- Property fund
- Equipment fund|**Balance**
**at 1 April**
**2022**
**£**
325,117
443,000
100,000
-
868,117|**Movement**
**in the year**
**(net)**
**£**
(138,493)
-
(3,062)
-
(141,555)|**Transfers**
**between**
**funds**
**£**
77,687
(150,000)
(76,938)
150,000
749|**Balance at 31**
**March 2023**
**£**
264,311
293,000
20,000
150,000|
|---|---|---|---|---|
|||||727,311|
24
## **ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
**For the year ended 31 March 2024**
## **15. RESTRICTED FUNDS**
## **For the year ended 31 March 2024**
|Lottery grant - Wright Road
Lottery - sensory garden & room
St Lawrence Parish Hall air conditioning
SCC – briquette machine
Lottery – People’s Millions Green Bike
SCC – van
Tesco Charity Award – shower tray
Ipswich Rotary Club kitchen refit
- BT - sensory room equipment
Garden sponsorship event
Suffolk Building Society
Sports equipment
Hoist for care room
Shower bed for care room
SAICP
Digitalising care
Commemorative tree
Waitrose – Green Bike Project
Will Charitable Trust
Cost of living assistance
Garden tutor
New bath
Projector
Activities room
Speech & Language Therapist
Tennis Coaching
Bike swap
Sensory equipment
Plinth bed
Pennington’s / Ipswich Rugby Club
Green Bike Project – new building
Hoist – The Hive
Range oven
Electric Cooker
5 additional tablets for SW’s
Micro PC’s for SCO’s
Bruce Wake Trust
Garden tutor 2024/2025
Suffolk Community Foundation|**Balance at**
**1 April**
**2023 as**
**restated**
**£**
25,938
19,286
161
197
264
439
16
38
11
294
2,980
981
3,038
1,351
12
4,892
18
380
17,829
4,166
11,375
2,000
3,000
1,866
15,704
973
1,000
1,000
1,000
2,000
80,403
-
-
-
-
-
-
-
-
202,611|**Movement**
**in the year**
**(net)**
**£**
(6,483)
(3,637)
(42)
(49)
(66)
(110)
(4)
(9)
(3)
1,025
(1,273)
(647)
(759)
(608)
(12)
(1,264)
-
(104)
(2,004)
(908)
(10,187)
3,920
-
(11,963)
(5,214)
(973)
(1,000)
(699)
-
(2,000)
97,021
5,020
516
548
455
2,643
658
14,397
5,100
81,285|**Transfers**
**between**
**funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
10,097
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
10,097|**Balance at 31**
**March 2024**
**£**
19,455
15,649
119
148
198
329
12
29
8
1,319
1,707
334
2,279
743
-
3,628
18
276
15,825
3,258
1,188
5,920
3,000
-
10,490
-
-
301
1,000
-
177,424
5,020
516
548
455
2,643
658
14,397
5,100|
|---|---|---|---|---|
|||||293,994|
25
## **ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
## **For the year ended 31 March 2024**
## **15. RESTRICTED FUNDS (continued)**
**For the year ended 31 March 2023**
|Lottery grant - Wright Road
Lottery - sensory garden & room
St Lawrence Parish Hall air
conditioning
SCC – briquette machine
SCC – briquette machine (unspent)
Lottery – People’s Millions
- Green Bike Project
SCC – van
Tesco Charity Award
Mencap – shower tray
Ipswich Rotary Club
Various – kitchen refit
BT - sensory room equipment
Batik arts
Garden sponsorship event
Seckford Golf Club - Diner
Suffolk Building Society
SBS - Green Bike Project
Sports equipment
Hoist for care room
Shower bed for care room
Yoga
SAICP
Digitalising care
Commemorative tree
Do Good
Suffolk New College - diner
Waitrose – Green Bike Project
Will Charitable Trust
Cost of living assistance
Garden tutor
New bath
Projector
Activities room
Speech & Language Therapist
Tennis Coaching
Bike swap
Sensory equipment
Plinth bed
Pennington’s / Ipswich Rugby Club
Green Bike Project – new building|**Balance at**
**1 April**
**2022**
**£**
32,421
22,921
216
263
1,484
352
586
21
51
14
6
294
117
1,270
7
1,781
4,050
1,682
438
200
5,000
18
110
-
-
-
-
-
-
-
-
-
-
-
-
-
-
17,000
90,302|**Movement**
**in the year**
**(net) as**
**restated**
**£**
(6,483)
(3,635)
(55)
(66)
(1,484)
(88)
(147)
(5)
(13)
(4)
(6)
-
(117)
1,710
(7)
(800)
(1,012)
(331)
(438)
(188)
(108)
-
(110)
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
63,403
113,058|**Transfers**
**between**
**funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(749)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(749)|**Balance at 31**
**March 2023 as**
**restated**
**£**
25,938
19,286
161
197
-
264
439
16
38
11
-
294
-
2,980
-
981
3,038
1,351
-
12
4,892
18
-
-
380
17,829
4,166
11,375
2,000
3,000
1,866
15,704
973
1,000
1,000
1,000
2,000
80,403|
|---|---|---|---|---|
|||||202,611|
26
## **ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
## **For the year ended 31 March 2024**
## **15. RESTRICTED FUNDS (continued)**
Lottery funding was obtained during the years ended 31 March 1998 and 1999 and then again in 2001. The initial funding was obtained to purchase the leasehold of and to develop Wright Road, from where the Charity now operates.
Funding obtained during the year ended 31 March 2001 was for the establishment of a sensory garden and sensory room.
During the period ended 30 September 2006 and the period ended 31 March 2008 funding was obtained towards the cost of air conditioning.
During the year ended 31 March 2009 the Charity obtained funding for a briquette making machine.
During the year ended 31 March 2010 the Charity obtained funding from the People’s Millions for fixed asset additions in relation to the Green Bike Project and from Suffolk County Council for a new van.
During the year ended 31 March 2011 the Charity obtained funding for a shower tray.
During the year ended 31 March 2012 the Charity obtained funding for a kitchen refit and sensory room equipment.
Kevin Robertson, a support worker, undertook a sponsored silence to raise funds to spend on a summerhouse and the garden at Wright Road.
The Suffolk Building Society donated funds towards new furniture for the Social Zone at Wright Road.
Royal Mencap and Sports England gave funds towards the purchase of sports equipment to be used by our customers.
The Suffolk Community foundation - Fonnereau Road Health Foundation Fund awarded a grant to be used for the purchase of a new overhead hoist in the new Personal Care Rooms.
The Suffolk Community Foundation - Suffolk Giving Fund and private funds gave funding to purchase a new shower bed for the new Personal Care Rooms.
SAICP was to fund Amazon Music to allow our customers access to music at the day centre.
During the current and prior year, various donors have contributed towards the cost of building new premises for the Green Bike Project.
Suffolk County Council awarded a grant to help increase the use of digital technology in providing care services.
A donation was given to fund the planting of a tree to commemorate the Queen’s Platinum Jubilee.
Waitrose provided funds to purchase equipment needed for the refurbishment of donated bicycles.
The Will Charitable Trust provided funding to purchase a number of plinth beds and hoists to use for customer personal care.
Cost of living assistance was generously donated by AXA to use for customers and staff during the cost of living crisis.
Additional funding was received to employ a dedicated tutor working in the Charity’s garden with customers.
Funds were also provided to purchase a suitable bath for customer personal care.
Funds were received to install a new projector and automated screen in the social zone.
27
**NOTES TO THE ACCOUNTS (Continued)**
## **ORWELL MENCAP**
## **For the year ended 31 March 2024**
## **15. RESTRICTED FUNDS (continued)**
Donations were received to completely refurbish a number of the Charity’s activities rooms.
Funding was obtained to employ a Speech and Language Therapist (SALT) and Positive Behaviour Support Practitioner (PBS) to work with the Charity’s customers.
Funds were received to provide tennis coaching to customers.
Bike Swap, to refurbish a number of bikes and allow them to be swapped for old or unstable bikes at two specific events.
Funding was received to purchase new sensory equipment for customers.
Further funding was secured towards the purchase of plinth beds and hoists to use for customer personal care.
Pennington’s kindly provided funding to create a memorial area in the Charity’s garden for a customer who sadly passed away.
## **During the current year:**
Funding was received to purchase a new hoist for The Hive.
Funding was received to purchase a new range oven.
Funding was received to purchase a new electric cooker.
Funding was received to purchase 5 additional tablets for the skills workshops.
Funding was received to purchase micro-PC’s for digitalising care.
Funding was received from the Bruce Wake Trust to assist the provision of leisure activities for the physically disabled.
Funding was received for the hire of a garden tutor for the period 2024 / 2025.
Funding was received from the Suffolk Community Foundation for the Green Bike Project.
28
## **ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
## **For the year ended 31 March 2024**
## **16. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
## **For the year ended 31 March 2024**
|**Restricted funds**
Wright Road
Sensory garden and room
St Lawrence Parish Hall - air con
SCC – briquette machine
Lottery People’s Millions-Green Bike
SCC – van
Various – shower tray
Various – kitchen refit
BT – sensory room equipment
Garden sponsorship event
Suffolk Building Society
Sports equipment
Hoist for care room
Shower bed for care room
Will Charitable Trust
Digitalising care
Green Bike Project building
Commemorative tree
Waitrose – Green Bike Project
Cost of living assistance
Garden tutor
New bath
Projector
Speech & Language Therapist
Tennis Coaching
Bike swap
Sensory equipment
Plinth bed
Pennington’s / Ipswich Rugby Club
Hoist – The Hive
Range oven
Electric cooker
5 additional tablets for SW’s
Micro PC’s for SCO’s
Bruce Wake Trust
Garden Tutor 2024/2025
Suffolk Community Foundation
**Designated funds**
Contingency fund
Property fund
Equipment fund
**Unrestricted funds**|**Tangible**
**assets**
**£**
19,455
15,649
119
148
198
329
12
29
8
-
1,707
-
2,279
743
15,825
3,628
167,742
-
276
-
-
-
-
-
-
-
-
-
-
5,020
516
548
455
2,643
-
-
-
237,330
-
-
-
-
227,392
464,722|**Invest-**
**ments**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
100,000
-
-
100,000
4,094
104,094|**Current**
**assets**
**as**
**restated**
**£**
-
-
-
-
-
-
-
-
-
1,319
-
334
-
-
-
-
9,682
18
-
3,258
1,188
5,920
3,000
10,490
-
-
301
1,000
-
-
-
-
-
-
658
14,397
5,100
56,665
-
-
-
-
326,287
382,952|**Current**
**liabilities**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
184,520
184,520|**Total**
**£**
19,455
15,649
119
148
198
329
12
29
8
1,319
1,707
334
2,279
743
15,825
3,628
177,424
18
276
3,258
1,188
5,920
3,000
10,490
-
-
301
1,000
-
5,020
516
548
455
2,643
658
14,397
5,100|
|---|---|---|---|---|---|
||||||293,994
100,000
-
-|
||||||100,000|
||||||373,254|
||||||767,247|
29
## **ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
## **For the year ended 31 March 2024**
## **16. ANALYSIS OF NET ASSETS BETWEEN FUNDS (continued)**
## **For the year ended 31 March 2023**
|**Restricted funds**
Wright Road
Sensory garden and room
St Lawrence Parish Hall Trust – air
conditioning
SCC – briquette machine
Lottery – People’s Millions – Green
Bike Project
SCC – van
Various – shower tray
Various – kitchen refit
BT – sensory room equipment
Garden sponsorship event
Suffolk Building Society
Sports equipment
Hoist for care room
Shower bed for care room
Will Charitable Trust
SAICP
Green Bike Project building
Digitalising care
Commemorative tree
Waitrose – Green Bike Project
Cost of living assistance
Garden tutor
New bath
Projector
Activities room
Speech & Language Therapist
Tennis Coaching
Bike swap
Sensory equipment
Plinth bed
Pennington’s / Ipswich Rugby Club
**Designated funds**
Contingency fund
Property fund
Equipment fund
**Unrestricted funds**|**Tangible**
**assets**
**£**
25,938
19,286
161
197
264
439
16
38
11
-
2,980
-
3,038
1,351
17,829
-
-
4,892
-
380
-
-
-
-
-
-
-
-
-
-
-
76,820
-
-
-
-
216,729
293,549|**Invest-**
**ments**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Current**
**assets**
**as**
**restated**
**£**
-
-
-
-
-
-
-
-
-
294
-
981
-
-
-
12
80,403
-
18
-
4,166
11,375
2,000
3,000
1,866
15,704
973
1,000
1,000
1,000
2,000
125,792
293,000
20,000
150,000
463,000
231,735
820,527|**Current**
**liabilities**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
184,154
184,154|**Total as**
**restated**
**£**
25,938
19,286
161
197
264
439
16
38
11
294
2,980
981
3,038
1,351
17,829
12
80,403
4,892
18
380
4,166
11,375
2,000
3,000
1,866
15,704
973
1,000
1,000
1,000
2,000|
|---|---|---|---|---|---|
||||||202,611
293,000
20,000
150,000|
||||||463,000|
||||||264,311|
||||||929,922|
30
## **ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
**For the year ended 31 March 2024**
## **17. CASH FLOW FROM OPERATING ACTIVITIES**
|**Net movement in funds**
**Adjustments for:**
Depreciation charge
(Profit)/loss on disposal of fixed assets
Income from movement in investments
Interest income
**Movements in working capital:**
Decrease/ (increase) in stock
(Increase)/ decrease in debtors
Increase/ (decrease) in creditors
**Net generated from operating activities**|**2024**
**£**
(162,675)
80,364
4,097
(4,094)
(5,913)
(88,221)
5,559
(31,382)
366
(113,678)|**2023**
**as restated**
**£**
(28,497)
71,515
(1,359)
-
(1,617)|
|---|---|---|
|||40,042
(13,468)
(1,990)
19,282|
|||43,866|
## **18. PENSIONS**
The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The charge to the Statement of Financial Activities in respect of the defined contribution scheme was £23,043 (2023: £22,319).
## **19. CONNECTED CHARITY**
Orwell Mencap is affiliated to The Royal Society for Mentally Handicapped Children and Adults (MENCAP).
## **20. RELATED PARTIES**
Care was provided during the year for the relatives of two (2023: three) of the Trustees – J Stevens and J Knell. The total care invoiced to these Trustees, on the same basis as for other customers, was £31,982 (2023: £24,091). The amount owed to the charity at the year-end was £2,647 (2023: £2,133).
Care has also been provided to one of the Trustees, J Dickson, via Suffolk County Council. The total care provided during the year totalled £28,973 (2023: £25,530), the amount charged was on the same basis as for other customers. The amount owed to the charity at the year-end was £nil (2023: £2,030).
The Charity obtained HR support for £6,352 (2023: £2,220) from Blue Star Limited, a company of which B England (Trustee) is a shareholder. At the year-end £nil (2023: £nil) was owed to Blue Star. The transaction was conducted on an arms-length basis on the same terms as if the company was not a related party.
An immediate family member of N Leonard (previous Finance Manager) was employed by the charity during the prior year. The remuneration paid was on the same basis as for other employees. During Nick Leonard’s time as Finance Manager in 2023 the total remuneration was £6,772.
31
## **ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
**For the year ended 31 March 2024**
## **21. OPERATING LEASE COMMITMENTS**
At 31 March 2024, the Charity was committed to making the following payments under noncancellable operating leases:
|Within one year
Between two and five years|**2024**
**£**
576
720
1,296|**2023**
**£**
576
1,440|
|---|---|---|
|||2,016|
## **22. CAPITAL COMMITMENTS**
At the year end the Charity had no capital commitments (2023: £20,403 for a new building for the Green Bike Project).
## **23. SHARE CAPITAL**
The Charity is a company limited by guarantee and accordingly does not have any share capital. Every member of the company undertakes to contribute such an amount as may be required (not exceeding £1) to the company’s assets if it should be wound up whilst they are a member, or within one year after they cease to be a member, to cover the liabilities of the company.
## **24. PRIOR YEAR ADJUSTMENT**
||**As previously**|**Adjustment**|**As restated**|
|---|---|---|---|
||**reported**||**31 March**|
||||**2023**|
||**£**|**£**|**£**|
|**Changes to the Statement of Financial**||||
|**Activities**||||
|Donations and legacies|129,012|60,000|189,012|
|**Changes to the Balance Sheet**||||
|Restricted funds|142,611|60,000|202,611|
## **Notes to the reconciliation:**
The above adjustment relates to a restricted donation relating to the prior year but omitted from the Statement of Financial Activities.
32
## **ORWELL MENCAP**
## **NOTES TO THE ACCOUNTS (Continued)**
**For the year ended 31 March 2024**
## **24. PRIOR YEAR COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES (incorporating an income and expenditure account)**
|**Income from:**
Donations and legacies
_Charitable activities:_
Day care/domiciliary care
and associated charges
Sales of goods made by
beneficiaries
_Other trading activities_
Fundraising
Investments
**Total income**
**Expenditure on:**
_Raising funds:_
Costs of generating
donations and legacies
Costs of generating
fundraising income
_Charitable Activities:_
Day care/domiciliary care
and associated charges
Goods made by
beneficiaries
**Total expenditure**
**Net income/(expenditure)**
Fund transfers
**Net movement in funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**£**
8,288
1,448,547
121,462
17
1,617
1,579,931
22,717
16,457
1,425,611
256,701
1,721,486
(141,555)
749
(140,806)
868,117
727,311|**Restricted as**
**restated**
**£**
180,724
-
-
-
-
180,724
-
-
64,646
3,020
67,666
53,058
(749)
52,309
90,302
202,611|**2023 Total**
**as restated**
**£**
189,012
1,448,547
121,462
17
1,617
1,760,655
22,717
16,457
1,490,256
259,722
1,789,152
(28,497)
-
(28,497)
958,419
929,922|
|---|---|---|---|
33