2022-03-31-accounts - Eastbourne And District Mencap Limited

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Trustees	Mr D J Long
	Mr C Mizen
	Mr S I Wibberley
	Mrs N E Trimmer
	Mr A M Norwood
	Mrs M J Thurstan
	Mrs M S Stubbs
	Mrs L Fennell	(Appointed 7 March 2022)
Secretary	Mrs M J Thurstan
Charity number	1125686
Company number	06182982
Principal address	113 Pevensey Road
	Eastbourne
	East Sussex
	BN22 8AD
Registered office	113 Pevensey Road
	Eastbourne
	East Sussex
	BN228AD
Auditor	Plummer Parsons
	18 Hyde Gardens
	Eastbourne
	East Sussex
	BN21 4PT
Solicitors	Gaby Hardwicke
	33 The Avenue
	Eastbourne
	East Sussex
	BN21 3YD

	Page
Trustees' report -	1-9
Statement of Trustees' responsibilities	10
Independent auditor's report	11 -14
Statement of financial activities	15-16
Statement of financial position	17-18
Statement of cash flows	19
Notes to the financial statements	20-34

Current financial year
		Unrestricted	Unrestricted	Restricted		Total	Total
			funds funds	funds
		general	designated
		2022	2022	2022		2022	2021
	Notes	£	£	£		£	£
Income and endowments from:
Donations and legacies	3	3,911	2,054	-		5,965	30,135
Charitable activities	4	2,044,911	-	8,034	2,052,945		1,994,166
Other trading activities	5	-	-	199	‘	199
Investments	6	45	-	-		45	117
Other income	7	9,558	-	-		9,558	318,184
Total income		2,058,425	2,054	8,233	2,068,712		2,342,602
Expenditure on:
Raising funds	8	2,380	-	-		2,380	-
Charitable activities	9	2,115,184	33,915	3,295	2,152,394		1,873,404
Total expenditure		2,117,564	33,915	3,295	2,154,774		1,873,404
Net (outgoing)/incoming resources before
transfers		(59,139)	(31,861)	4,938		(86,062)	469,198
Gross transfers between funds		(38,915)	38,915	-		-	-
Net (expenditure)income for the year/
Net movement in funds		(98,054)	7,054	4,938		(86,062)	469,198
Fund balances at 1 April 2021		649,446	1,554,229	-	2,203,675		1,734,477
Fund balances at 31 March 2022		551,392	1,561,283	4,938	2,117,613		2,203,675

Prior financial year
		Unrestricted	Unrestricted	Total
			funds funds
		general	designated
		2021	2021	2021
	Notes	£	£	£
Income and endowments from:
Donations and legacies	3	103	30,032	30,135
Charitable activities	4	1,828,426	165,740	1,994,166
Investments	6	117	-	117
Other income	7	25,151	293,033	318,184
Total income		1,853,797	488,805	2,342,602
Expenditure on:
Charitable activities	9	1,619,960	253,444	1,873,404
Total expenditure		1,619,960	253,444	1,873,404
Net (outgoing)/incoming resources before transfers		233,837	235,361	469,198
Gross transfers between funds		285,126	(285,126)	-
Net (expenditure)/income for the year/
Net movement in funds		518,963	(49,765)	469,198
Fund balances at 1 April 2020		130,483	1,603,994	1,734,477
Fund balances at 31 March 2021		649,446	1,554,229	2,203,675

		2022		2021
	Notes	£	£	£	£
Fixed assets
Property, plant and equipment	14		1,526,734		1,521,734
Current assets
Trade and other receivables	15	81,648		722,367
Cash at bank and in hand		749,871		280,817
		831,519		1,003,184
Current liabilities	17	(208,972)		(279,576)
Net current assets			622,547		723,608
Total assets less current liabilities			2,149,281		2,245,342
Non-current liabilities	18		(31,668)		(41,667)
Net assets			2,117,613		2,203,675
Income funds
Restricted funds	19		4,938		-
Unrestricted funds
Designated funds	20	1,561,283		1,554,229
General unrestricted funds		551,392		649,446
			2,112,675		2,203,675
			2,117,613		2,203,675

		2022		2021
	Notes	£	£	£	£
Cash flows from operating activities
Cash generated from/(absorbed by)	25
operations			511,176		(273,627)
Investing activities
Purchase of property, plant and equipment		(38,914)		(488,068)
Proceeds on disposal of property, plant and
equipment		5,079		681,070
Investment income received		45		117
Net cash (used in)/generated from
Investing activities			(33,790)		193,119
Financing activities
(Repayment of)/ receipt of bank loans		(8,332)		50,000
Net cash (used in)/generated from
financing activities			(8,332)		50,000
Net increase/(decrease) in cash and cash
equivalents			469,054		(30,508)
Cash and cash equivalents at beginning of year			280,817		311,325
Cash and cash equivalents at end of year			749,871		280,817

	Unrestricted	Unrestricted	Total	Unrestricted	Unrestricted	Total
	funds	funds		funds	funds ।
	general	designated		general	designated
	2022	2022	2022	2021	2021	2021
	£	£	£	£	£	£
Donations and gifts	3,066	2,054	5,120	103	20,032	20,135
Legacies receivable		-	-	-	10,000	10,000
Membership fees	845	-	845	-	-	-
	3,911	2,054	5,965	103	30,032	30,135

	Homes	Day services	Total	Total
			2022	2021
	2022	2022
	£	£	£	£
Services provided under contract	1,759,406	181,790	1,941,196	1,922,583
Grants	98,481	13,268	111,749	71,583
	1,857,887	195,058	2,052,945	1,994,166
Analysis by fund
Unrestricted funds - general	1,857,887	187,024	2,044,911 .	1,828,426
Unrestricted funds - designated	-	-	-	165,740
Restricted funds	-	8,034	8,034	-
	1,857,887	195,058	2,052,945	1,994,166
For the year ended 31 March 2021
Unrestricted funds - general	1,828,426			1,828,426
Unrestricted funds - designated	50	165,690		165,740
	1,828,476	165,690		1,994,166

Restricted	Total
funds
2022	2021
£	£
199	-

Unrestricted	Unrestricted
funds	funds
general	general
2022	2021
£	£
45	117

	Unrestricted	Unrestricted	Unrestricted	Total
		funds funds	funds
	general	general	designated
	2022	2021	2021	2021
	£	£	£	£
Net gain on disposal of tangible fixed assets	5,079		293,033	293,033
Other income	-	8	-	8
Government grants	4,479	25,143	-	25,143
	9,558	25,151	293,033	318,184

	Unrestricted	Total
	funds
	general
	2022	2021
	£	£
Fundraising and publicity
Other fundraising costs	2,380	-
	2,380	-

	Homes	Day	Total	Homes	Day	Total
		services	2022		services	2021
	2022	2022		2021	2021
	£	£	£	£	£	£
Staff costs	1,490,971	137,472	1,628,443	1,246,449	97,477	1,343,926
Depreciation and
impairment (See note 13)	33,915	*`•`*	33,915	86,742	600	87,342
Direct costs	62,725	21,207	83,932	55,648	7,720	63,368
Rent and rates	16,773	350	17,123	16,833	2,645	19,478
Insurance costs	14,298	1,189	15,487	11,022	1,945	12,967
Light and heat	23,149	5,029	28,178	25,400	2,416	27,816
Repairs and renewals	33,334	13,072	46,406	36,158	24,763	60,921
Telephone costs	5,347	1,583	6,930	9,785	1,074	10,859
Printing, postage,
stationery and computer
costs	12,562	869	13,431	21,285	1,828	23,113
Motor expenses	21,736	13,463	35,199	22,200	-	22,200
Travel costs	3,252	35	3,287	179	-	179
Sundry and other
expenditure	20,692	1,083	21,775	18,358	1,824	20,182
	1,738,754	195,352	1,934,106	1,550,059	142,292	1,692,351
Share of support costs (see
note 10)	164,182	28,974	193,156	147,038	25,948	172,986
Share of governance costs
(see note 10)	21,362	3,770	25,132	6,857	1,210	8,067
	1,924,298	228,096	2,152,394	1,703,954	169,450	1,873,404
Analysis by fund
Unrestricted funds -
general	1,890,383	224,801	2,115,184	1,593,070	26,890	1,619,960
Unrestricted funds -
designated	33,915		33,915	110,884	142,560	253,444
Restricted funds	-	3,295	3,295	-	-	-
	1,924,298	228,096	2,152,394	1,703,954	169,450	1,873,404

Support costs
	Support	Governance	2022	Support	Governance	2021
	costs	costs		costs	costs
	£	£	£	£	£	£
Staff costs	137,212	-	137,212	141,680	-	141,680
Depreciation	-	-	-	2,285	-	2,285
Direct costs	13,033	-	13,033	2,915	-	2,915
Light and heat	-	-	-	981	-	981
Repairs and renewals	335	-	335	121	-	121
Telephone	7,696	-	7,696	3,730	-	3,730
PPS and computer costs	27,901	-	27,901	17,735	-	17,735
Sundry costs	6,979	-	6,979	3,539	-	3,539
Audit fees	•	12,702	12,702	-	5,052	5,052
Accountancy	-	2,546	2,546	-	1,068	1,068
Legal and professional	-	9,884	9,884	-	1,947	1,947
	193,156	25,132	218,288	172,986	8,067	181,053
Analysed between
Charitable activities	193,156	25,132	218,288	172,986	8,067	181,053

The average monthly number of employees during th	e year was:
	2022	2021
	Number	Number
Administration staff	4	5
Direct and support staff	70	74
	74	79
Employment costs	2022	2021
	£	£
Wages and salaries	1,351,993	1,234,172
Social security costs	102,834	82,541
Other pension costs	24,401	20,753
	1,479,228	1,337,466

	2022	2021
	£	£
In respect of:
Property, plant and equipment		58,370

Property, plant and equipment
	Buildings	Fixtures, Motor vehicles fittings &		Total
		equipment
	£	£	£	£
Cost
At 1 April 2021	1,786,172	83,779	43,471	1,913,422
Additions	19,274	19,640		38,914
Disposals			(25,736)	(25,736)
At 31 March 2022	1,805,446	103,419	17,735	1,926,600
Depreciation and impairment
At 1 April 2021	277,575	70,641	43,471	391,687
Depreciation charged in the year	28,504	13,571	(8,160)	33,915
Eliminated in respect of disposals	-	-	(25,736)	(25,736)
At 31 March 2022	306,079	84,212	9,575	399,866
Carrying amount
At 31 March 2022	1,499,367	19,207	8,160	1,526,734
At 31 March 2021	1,508,596	13,138	-	1,521,734

15	Trade and other receivables
			2022	2021
	Amounts falling due within one year:		£	£
	Trade receivables		68,280	35,269
	Other receivables		10,143	576,702
	Prepayments and accrued income		3,225	110,396
			81,648	722,367
16	Borrowings
			2022	2021
			£	£
	Bank loans		41,668	50,000
	Payable within one year		10,000	8,333
	Payable after one year		31,668	41,667
17	Current liabilities
			2022	2021
		Notes	£	£
	Bank loans	16	10,000	8,333
	Other taxation and social security		35,020	26,523
	Trade payables		61,229	158,555
	Other payables		15,846	3,945
	Accruals and deferred income		86,877	82,220
			208,972	279,576

Non-current liabilities
		2022	2021
	Notes	£	£
Bank loans	16	31,668	41,667

	Movement		Movement in funds	Movement in funds
	in funds
	Incoming	Balance at	Incoming	Resources	Balance at
	resources	1 April 2021	resources	expended 31	March 2022
	£	£	£	£	£
The Leaf Hall Project			8,233	(3,295)	4,938

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	2022	2021
	£	£
Within one year	12,108	14,074
Between two and five years	16,478	15,300
In over five years	5,639	-
	34,225	29,374

Cash generated from operations		2022	2021
		£	£
(Deficit)/surpus for the year		(86,062)	469,198
Adjustments for:
Investment income recognised in statement of financial activities		(45)	(117)
Gain on disposal of property, plant and equipment		(5,079)	(293,033)
Depreciation and impairment of property, plant and equipment		33,914	89,628
Movements in working capital:
Decrease/(increase) in trade and other receivables		640,719	(702,964)
(Decrease)/increase in trade and other payables		(72,271)	163,661
Cash generated from/(absorbed by) operations		511,176	(273,627)
Analysis of changes in net funds
	At 1 April 2021	Cash flowsAt 31 March 2022
	£	£	£
Cash at bank and in hand	280,817	469,054	749,871
Loans falling due within one year	(8,333)	(1,667)	(10,000)
Loans falling due after more than one year	(41,667)	9,999	(31,668)
	230,817	477,386	708,203