Registered Charity Number 1126051 Registered Company Number 06378794
Warrington Mencap Report and Accounts For The Year Ended 30 September 2020
| Warrington Mencap | |
|---|---|
| Report and accounts | |
| Contents | |
| Page | |
| Charity and Company information | 1 |
| Trustees' Report |
2 |
| Statement of Directors'/Trustees' Responsibilities | 4 |
| Independent Examiner's report | 5 to 6 |
| Statement of total recognised gains and losses | 7 to 9 |
| Movements in Accumulated Funds | 10 |
| Balance sheet |
11 to 12 |
| Detailed Statement of Financial Activities | 21 to 23 |
Warrington Mencap The report of the trustees for the year ended 30 September 2020 Introduction
Name, registered office and constitution of the charity
The legal registration details are:Date of incorporation 21-Sep-07 Company Registration Number 06378794 The Registered Office is 14 Small Avenue, Warrington, WA2 9ET Charity Registration Number 1126051 The telephone number is 01925 232260
Objectives and Activities of the Charity
A summary of the objects of the charity as set out in its governing document.
The charity's objects are the relief of people with learning disabilities by the provision of help and support for them, their families, dependents and carers.
Public benefit that is provided by the charity
The charity provides an improvement in the life styles of those with learning difficulties and assist in achieving personal contributions to the local community. The charity provides improvements in residents' living standards by improving and maintaining residential properties.
The charity provides extra comforts to specific individuals.
Summary of main activities of the charity in relation to its objects
T he charity provided both residential accommodation and outreach support to clients throughout the year.
A review of charitable activities undertaken by the charity
The charity provided residential accommodation on five sites in the Warrington area. At any time there were approximately fifteen residents. In addition, support was provided on an outreach basis for a number of clients. Social activities were regularly organised for members.
Summary of the main achievements of the charity during the year
The charity provided both residential accommodation and outreach support to clients throughout the year.
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Warrington Mencap The report of the trustees for the year ended 30 September 2020 Structure, Governance and Management
Nature of the Governing Document and constitution of the charity
The charity is an incorporated association governed by a trust deed. Eligibility for membership of the charity and membership of the board of trustees is governed by the trust deed. There are no restrictions in the governing document on the operation of the charity or on its investment powers other than those imposed by general charity law.
The methods adopted for the recruitment and appointment of new trustees
The trustees are appointed at the charity's Annual General Meeting from the executive committee of trustees.
Any casual vacancy arising during the year is filled by the executive committee of trustees who is appointed at the next Annual General Meeting. No third party has the right to appoint a trustee.
The policies and procedures adopted for the induction and training of trustees. Staff receive full training in first aid, food hygiene, fire marshalling, handling, risk assessment and in respect of vulnerable adults.
The organisational structure of the charity and how decisions are made.
The trustees delegate the day to day management of the trust to 3 managers covering the areas of operational and financial management.
The trustees review the major risks faced by the charity and by maintaining reserves at current levels and by annually reviewing financial systems believe that the charity will have sufficient resources to meet adverse conditions. Staff receive training in respect of vulnerable adults, first aid, food hygiene, fire marshalling, handling and risk assessment.
Financial Review Policies on reserves
Reserves have been increased to current levels and will continue to be maintained at such levels that the charity is sufficiently robust to weather any future adverse conditions.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
Transactions and Financial position
The financial statements are set out on pages 7 to20. The financial statements have been prepared implementing the 2005 Revision of the Statement of Recommended Practice for Accounting and Reporting by Charities issued by the Charity Commission for England and Wales (revised in June 2008) and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). As stated in the introduction to this report, the trustees consider the financial performance by the charity during the year to have been satisfactory.
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Warrington Mencap
The report of the trustees for the year ended 30 September 2020 Transactions and Financial position
The financial statements are set out on pages 12 to 20. The financial statements have been prepared implementing the 2005 Revision of the Statement of Recommended Practice for Accounting and Reporting by Charities issued by the Charity Commission for England and Wales (revised in June 2008) and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). As stated in the introduction to this report, the trustees consider the financial performance by the charity during the year to have been satisfactory.
The Statement of Financial Activities show net outgoing/incoming resources for the year of a revenue nature of £1,859 (prior year loss £59,794) and net realised outgoing/ incoming resources of a capital nature of £0 (prior year £0), making net overall realised incoming/outgoing resources of £ 1,859 (prior year loss £59,794).
The total reserves at the year end after accounting for unrealised losses/ after revaluing investments of £196,196 (prior year £194,338), stand at £196,196 (prior year £194,338). Free unrestricted liquid reserves amounted to £253,448 (prior year £208,754). Specific changes in fixed assets
Changes in fixed assets are shown in detail in the notes to the accounts. Additions of plant and machinery of £Nil were made in the year whilst no assets were disposed during the year.
Share Capital
The company is limited by guarantee and therefore has no share capital.
The name of the Chief Executive Officer and other senior staff member(s) to whom day to day management of the charity is delegated by the charity trustees. John Chamberlain-chairperson Gill Selkirk-manager Derek Stewart-finance
The members of the Board of Trustees of the Charity during the year ended
30th September 2020 were John Chamberlain John Muir Andrew Mc Dade
All the directors of the company are also trustees of the charity and their responsibilities include all the responsibilities of directors under the Companies Acts and of trustees under the Charities Acts.
The members of the Board of Trustees of the Charity at the date the report and accounts were approved were:-
John Chamberlain John Muir Andrew Mc Dade
Bankers
HSBC 11 Bridge Street Warrington WA1 2EY
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Warrington Mencap
The report of the trustees for the year ended 30 September 2020 Independent Examiner
Paul McLachlan Chartered Certified Accountant 47 Manvers Road Childwall Liverpool L16 3NP
Statement of Directors' and Trustees' Responsibilities
The Charities Act and the Companies Act require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:
- select suitable accounting policies and the apply them consistently, 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 business. state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
The trustees are also responsible for the contents of the trustees' report and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
Method of preparation of accounts
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. This report was approved by the board of trustees on 19th April 2021
.
John Muir Director and Trustee
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Warrington Mencap
Independent Examiner's Report to the trustees of the charity
I report on the financial statements of the Charity on pages 7 to 20 for the year ended 30 September 2020 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005 as modified in June 2008. (The SORP), under the historical cost convention and the accounting policies set out on page 13.
Respective responsibilities of trustees and examiner .
As described on page 1, the Charity's trustees, who are also the directors of the company for the purposes of company law, are responsible for the preparation of the financial statements.
The trustees are satisfied that the audit requirement of Section 144(1) of the Act does not apply and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to section 476 of the Companies Act 2006, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination. Having satisfied myself that the charity is not subject to audit under company law, or otherwise, and is eligible for independent examination, it is my responsibility to:
a) examine the accounts under section 145 of the Act;
b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act; and;
c) to state whether particular matters have come to my attention.
Basis of opinion and scope of work undertaken
I conducted my examination in accordance with the General Directions given by the Charity
Commissioners for England & Wales setting out the duties of an independent examiner issued by the Charity Commissioners under section 145(5)(b) of the Act) in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
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Warrington Mencap
Independent Examiner's Report to the trustees of the charity
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters.
Subject to the limitations upon the scope of my work as detailed above, in connection with my examination. I confirm that
1) In accordance with Regulation 31 of The Charities (Accounts and Reports) Regulations 2008, (The Regulations) the accounts of this incorporated charity are not required to be audited under Part 16 of the Companies Act 2006;
2) the gross income of the charity in the year ended 30 September 2020 appears to exceed the sum specified in section 145(3) of the Act, namely £250,000, and that I am qualified to act as an independent examiner in accordance with that section by virtue of my being a qualified member of ACCA;
3) this is a report in respect of an examination carried out under section 145 of the Act and in accordance with any directions given by the Commission under subsection (5)(b) of that section which are applicable;
and that, no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements
(i) to keep accounting records in accordance with section 386 of the Companies Act 2006;
(ii) to prepare financial statements which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and;
(iii) that the financial statements be prepared in accordance with the methods and principles set out in the Statement of Recommended Practice - Accounting and Reporting by Charities have not been met; or to which, in my opinion, attention should be drawn in my report in order to enable a proper
The Examiner's relevant professional qualification or body is:
The date upon which my opinion is expressed is :- ACCA
Paul McLachlan Chartered Certified Accountant 47 Manvers Road Childwall Liverpool L16 3NP
19th April 2021
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Warrington Mencap
Statement of Financial Activities
for the year ended 30th September 2020
| Unrestricted Funds Notes 2020 Incoming Resources £ Incoming resources from generated funds Voluntary Income 476,427 Investment Income 270 Other Incoming Resources Total incoming resources 476,697 Costs of Charitable activities 475,176 Governance Costs 492 Total resources expended 475,668 Net incoming resources before transfers between funds 1,029 Gross transfers between funds Net incoming resources before Other recognised gains and losses 1,029 Other recognised gains and losses Net movements in funds 1,029 Reconciliation of funds Total funds brought forward 142,014 Total funds carried forward 143,043 |
Restricted Funds 2020 £ 18,268 0 18,268 17,438 17,438 830 830 830 52,323 53,153 |
Total 2020 £ 494,695 270 494,965 492,614 492 493,106 1,859 1,859 1,859 194,337 196,196 |
Last Year Total Funds 2019 £ 391,410 791 392,201 451,490 504 451,994 -59,794 -59,794 -59,794 254,132 194,338 |
|---|---|---|---|
The net movement in funds referred to above is the net incoming resources as defined in the SORP and is reconciled to the total funds shown in the Balance Sheet on page 9 as required by to the SORP.
All activities derive from continuing operations
The notes on pages 16 to 23 form an integral part of these accounts.
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Warrington Mencap
Statement of Financial Activities
for the year ended 30th September 2020
Income and Expenditure Accounts as required by the Companies Act for the year ended 30 September 2020
| Turnover Direct costs of turnover Gross surplus Governance Costs Operating surplus Gains on disposal of fixed assets Interest receivable Surplus on ordinary activities before tax Surplus for financial year Gift Aid payments Retained surplus for the financial year All activities derive from continuing operations |
2020 £ 494,695 492,614 2,081 492 1,589 270 1,859 1,859 1,859 |
2019 £ 391,410 451,491 -60,081 504 -60,585 791 -59,794 -59,794 -59,794 |
|---|---|---|
The notes on pages 16 to 23 form an integral part of these accounts.
8
Warrington Mencap Statement of Financial Activities
for the year ended 30th September 2020
Statement of Total Recognised Gains and Losses
| for the year ended 30 September 2020 Excess of Expenditure over income before realisation of assets losses on disposal of fixed assets used by the Charity Profit per Profit and Loss account Grants for the acquisition of fixed assets Net movement in funds before taxation Movements in revenue and capital funds for the year ending 30 September 2020 Revenue accumulated funds Accumulated funds brought for- ward Recognised gains and losses before transfers Closing revenue accumulated funds |
2020 2019 £ £ 1,859 -59,794 1,859 -59,794 1,859 -59,794 Unrestricted Restricted Total Last year Funds Funds Funds Funds 2020 2020 2020 2019 £ £ £ £ 142,014 52,323 194,337 254,132 1,029 830 1,859 -59,794 143,043 53,153 196,196 194,338 143,043 53,153 196,196 194,338 |
|---|---|
9
Warrington Mencap Statement of Financial Activities for the year ended 30th September 2020
| Summary of funds |
Designated | Unrestricted | Restricted | Total | Last year |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | |
| 2020 | 2020 | 2020 | 2020 | 2019 | |
| £ | £ | £ | £ | £ | |
| Revenue accumulated funds | 0 | 143,043 |
53,153 |
196,196 | 194,338 |
The statement of changes in resources applied for fixed assets for Charity use is shown in the notes to the accounts
The notes on pages 16 to 23 form an integral part of these accounts.
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| Balance Sheet as at 30 September 2020 Intangible assets Tangible assets Total fixed assets Current assets Debtors Cash at bank and in hand Total current assets Creditors:- amounts due within one year Net current assets Total assets less current liabilities Creditors:- amounts due more than one year Provision for liabilities and charges Net assets excluding pensions assets/liability Net assets including pensions assets/liability The funds of the charity Unrestricted income funds Unrestricted revenue accumulated funds Designated reve- nue funds Unrestricted capital funds Designated fixed assets Total unrestricted funds Restricted revenue funds Restricted revenue accumulat- ed funds Restricted fixed asset funds Total restricted funds Total charity funds |
2020 £ 754 754 23,116 233,790 256,905 61,463 195,442 196,196 196,196 196,196 143,043 143,043 53,153 53,153 196,196 |
2019 £ 943 943 27,365 208,755 236,120 42,725 193,395 194,338 194,338 194,338 142,014 142,014 52,324 52,324 194,338 |
|---|---|---|
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Warrington Mencap Company Number 06378794 Balance Sheet as at 30 September 2020
The directors are satisfied that for the year ended on 30th September 2019 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no member or members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears on page 6.
The Director(s) acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime and in accordance with the Financial Reporting Standard for Smaller Entities ( effective April 2008).
John Muir Trustee Approved by the board of trustees on 19th April 2021
The notes on pages 13 to 26 form an integral part of these accounts.
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Warrington Mencap Notes to the Accounts for the year ended 30 September 2020
1 Accounting policies Basis of preparation of the accounts
The financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008, and all other applicable accounting standards, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, (revised June 2008) (The SORP). The accounts have been drawn up in accordance with the provisions of the Charities (Accounts and Reports) Regulations 2008 and the Companies Act 2006, and include the results of the charity's operations which are described in the Trustees' Report, all of which are continuing. Insofar as the SORP requires compliance with specific Financial Reporting Standards other than the FRSSE then the specific Financial Reporting Standards have been followed where their requirements differ from those of the FRSSE.
Advantage has been taken of Section 396(5) of The Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP. The charity has taken advantage of the exemption in the FRSSE from the requirement to produce a cash flow statement.
The particular accounting policies adopted are set out below.
Accounting convention
The financial statements are prepared, on a going concern basis, under the historical cost convention.
The charity is entirely dependent on continuing grant aid and as a consequence the going concern basis is also dependent on the continuing grant aid.
Incoming Resources
Incoming resources are accounted for on a receivable basis.
Except as described under the 'Deferred Income' accounting policy all grants, including grants for the purchase of fixed assets , are recognised in full in the Statement of Financial Activities in the year in which they are receivable.
Investment income
Dividends are included in the income and expenditure account when they are declared at an amount which includes the tax credit recoverable from the Inland Revenue. Rental income is included in the income and expenditure account net of collection charges on a receivable basis.
Bank Interest received is included on an actual receipts basis.
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Warrington Mencap Notes to the Accounts for the year ended 30 September 2020
Deferred income
In accordance with the SORP grants received in advance and specified by the donor as relating to specific accounting periods or alternatively which are subject to conditions which are still to be met, and which are outside the control of the charity or where it is uncertain whether the conditions can or will be met, are deferred on an accruals basis to the period to which they relate. Such deferrals are shown in the notes to the accounts and the sums involved are shown as creditors in the accounts.
Recognition of liabilities
Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP.
Resources Expended
The policy for including items within the relevant activity categories of resources expended is accounted for on an accruals basis and aggregated under costs related to that category. In particular the policy for including items within costs of generating funds, charitable activities and governance costs is
Costs of generating funds
The costs of raising and generating funds shall include dealing costs, and management and advisory fees incurred in respect of investment management .
Charitable activities
Charitable expenditure shall include all expenditure directly related to the objects of the charity including the following :
The cost of goods and services and ancillary trading costs that have been incurred in charitable activities. The Manager and Associate Manager are involved with project development and therefore the relevant salary costs are treated as direct charitable expenditure.
Governance costs
Governance costs include all expenditure directly related to the administration of the charity including expenditure incurred in the management of the charity's assets, organisational administration and compliance with charitable and statutory requirements.
Allocation of costs within types of resources expended
The methods and principles for the allocation and apportionment of all costs between the different activity categories of resources set out above are :-
The methods and principles for the allocation and apportionment of all costs between the different activity categories of resources set out above are based on the test of whether a cost directly contributes to the particular related source of income. Such identifiable costs are apportioned to the specific activity, whereas all other costs are allocated to support costs of charitable activities. Resources expended include attributable VAT which cannot be recovered.
14
Warrington Mencap Notes to the Accounts for the year ended 30 September 2020
Unrealised and realised gains
Realised gains and losses are included in the accounts on the date at which a contractual obligation is entered into. Unrealised gains and losses are computed by reference to the market value of the investments at the balance sheet date, compared to the brought forward cost or valuation, and gains and losses arising on similar categories of investments are netted off.
Fixed assets and depreciation
All tangible fixed assets, except freehold land and buildings, are stated at cost less depreciation. Freehold land and buildings are stated at a valuation arrived at by a professionally qualified firm of valuers, who valued the assets on the basis of open market value in current use.
Items of less than £100 are not capitalised.
Depreciation has been provided at the following rates in order to write off the assets (less their estimated residual value ) over their estimated useful economic lives.
Plant and machinery 20% reducing balance
A regular annual review of the likelihood of asset impairment is undertaken.
Taxation
As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company , and is therefore included in the relevant costs in the Statement of Financial Activities.
Finance and operating leases
Rentals payable in respect of operating leases where substantially all the benefits and risks of ownership remain with the lesser are charged to the Statement of Financial Activities as incurred. Finance leases are accounted for in accordance with the requirements of the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008.
Funds structure policy
The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.
Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully the monitor the application of those funds in accordance with the restrictions placed upon them.
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Warrington Mencap Notes to the Accounts for the year ended 30 September 2020
A fixed asset fund is maintained which represents the written down value of tangible fixed assets, and is divided into a restricted fixed asset fund representing the written down value of those assets subject to restrictions, with the balance being in a designated fund representing the written down value of those assets free of restrictions. The detailed operation of these funds is described under the accounting policy ' Capital grants'
There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above.
Any other proposed transfer between funds would be considered on the particular circumstances.
2 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be
| 3Surplus for the financial year | 2020 | 2019 |
|---|---|---|
| £ | £ | |
| This is stated after crediting:- | ||
| Revenue Turnover from ordinary activities | 494,695 | 391,410 |
and after charging:- |
||
| Depreciation of owed fixed assets | 189 | 236 |
| Rentals under operating lessees | 27,600 | 27617 |
| Auditors' remuneration |
492 | 504 |
transferred to some other charitable body or bodies having similar objects to the charity.
4 Detailed analysis of certain transactions required by the 2005 revision to the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales (effective April 2005 and revised May 2008)
Various items of support costs and charitable expenditure which are required by the SORP to be disclosed in the notes to the accounts are set out in the Detailed Schedule to the Statement of Financial Activities and its appendices on pages 21 to 27, which should be read together with
these notes. An analysis of support costs by activity (TABLE 4) is included in the detailed schedule to the Statement of Financial Activities and should be cross referred in this text.
An analysis of charitable expenditure by activity (TABLE 5) is included in the detailed schedule to the Statement of Financial Activities and should be cross referred in this text
5 Material legacies that have been notified but not included in the Statement of Financial Activities
None
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Warrington Mencap Notes to the Accounts for the year ended 30 September 2020
| 6 Investment income | 2020 | 2019 |
|---|---|---|
| £ | £ | |
| Bank deposits investment received |
270 | 791 |
| 7 Staff Costs and Emoluments | 2020 | 2019 |
| £ | £ | |
| Gross salaries |
433,258 | 393,402 |
Numbers of full time employees of full time equivalents |
2020 | 2019 |
| 19 | 19 |
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Warrington Mencap Notes to the Accounts for the year ended 30 September 2020
8 Trustees' remuneration
remuneration, either in the current year or the prior year.
9 Tangible functional fixed assets
| Asset cost, valuation or revalued amount At 1 October 2019 Additions At 30 September 2020 Accumulated depreciation and impairment provisions At 1 October 2019 Depreciation on revaluation Charge for the year At 30 September 2020 Net book value At 30 September 2020 At 30 September 2019 |
Plant Machinery & Vehicles £ 14250 0 14250 13307 189 13495 754 943 |
|---|---|
| 10 Debtors Trade debtors Other debtors 11 Creditors; amounts falling due within one year Accruals & Creditors Social security & other taxes |
2020 £ 1,667 21,449 23,116 2020 £ 46,960 14,503 61,463 |
2019 £ 19,497 7,867 27,365 2019 £ 28,905 13,819 42,724 |
|---|---|---|
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Warrington Mencap Notes to the Accounts for the year ended 30 September 2020
| 12Analysis of the Net movements in Funds Net Movement in funds from Statement of Financial Activi- ties Net recourses applied on functional assets Net movement in funds available for future activities |
2020 £ 1,859 0 1,859 |
2019 £ 59,795 0 59,795 |
|---|---|---|
| 13 Particulars of Individual Funds and analysis of assets and | 13 Particulars of Individual Funds and analysis of assets and | liabilities representing funds | liabilities representing funds | liabilities representing funds | |
|---|---|---|---|---|---|
| At 30 September 2020 | Unrestricted | Designated | Restricted | Total | |
| funds | funds | funds | funds | ||
| £ | £ | £ | £ | ||
| Tangible Fixed assets | 754 | 0 |
0 | 754 | |
| Current Assets | 203,751 | 0 |
53,153 |
256,905 | |
| Current Liabilities | -61,463 | 0 | 0 | -61,463 | |
143,043 |
0 | 53,153 | 196,196 | ||
| At 1 October 2019 | Unrestricted | Designated | Restricted | Total | |
| funds | funds | funds | funds | ||
| £ | £ | £ | £ | ||
| Tangible Fixed assets | 1179 | 0 |
0 | 1179 | |
| Current Assets | 436713 | 0 |
48367 |
295080 | |
| Current Liabilities | -42126 | 0 | 0 | -42126 | |
| 205766 | 0 | 48367 | 254132 |
The individual funds included above are:
| - Unrestricted Funds Restricted Funds: |
Funds at 2019 £ 142,014 52,323 194,337 |
Movement in Funds as below £ 1,028 831 1,859 |
Transfers Between funds £ 0 0 0 |
Funds at 2020 £ 143,043 53,153 196,196 |
|---|---|---|---|---|
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Warrington Mencap Notes to the Accounts for the year ended 30 September 2020
| Analysis of movements in funds as shown in table above Incoming Resources £ Unrestricted Funds 476,698 Restricted Funds: 18,268 494,965 |
Outgoing Resources £ 475,668 17,438 493,106 |
Gains & Losses £ 0 0 0 |
Movement in funds £ 1,029 830 1,859 |
|---|---|---|---|
Restricted funds can only be used in accordance with the restricted purposes of the charity's objects. These restrictions arise when specified by the donor or when funds are raised for specific purposes. Such restricted funds include:
The advertising fund in which grants from the community chest are to be applied to the purchase of display boards and advertising materials.
The comfort fund in which monies received are applied to specific individuals to provide extra comforts.
The maintenance fund in which funds received are used to maintain residential property in order to improve the residents' living standards.
Supporting people-office accommodation fund as part of an increase in support payments for the cost of moving to a new office.
Supporting people-training grant as part of an increase in support payments for the training of staff to a higher level.
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
14 Endowment Funds
The charity had no endowment funds in the years ended 30 September 2018 or 2019.
15 Share Capital
The charity is incorporated under the Companies Acts and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding one pound as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter
There are 3 members of the company ( 2019 - 3 members).
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Warrington Mencap Notes to the Accounts for the year ended 30 September 2020
This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, revised June 2008. However, it is not a part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities.
Unrestricted Restricted Total Prior Period funds funds funds Total funds £ £ £ £
| Incoming Resources Incoming Resources from generated funds Voluntary Income Grants, legacies and donations Government and public bodies Incoming resources of a revenue na- ture Home Income Donations Outreach Other Income Extra Comforts Recovery of Travel Costs WBC Covid-19 Contingency Grant Maintenance Fund Contributions Total Total Grants, Legacies and Donations Received Total Voluntary Income Investment Income Investment Income (Bank Interest) Total Investment Income Other incoming resources Losses on disposal of fixed assets used by Charity Total Incoming Resources Charitable expenditure Support costs of charitable activities Direct support costs Wages & salaries- charitable activities Travel Costs- charitable activities |
422,137 1,914 51,361 920 0 95 0 0 476,427 476,427 476,427 270 270 0 0 476,697 337,688 691 338,379 |
0 0 0 0 7,052 0 696 10,520 18,268 18,268 18,268 0 0 0 0 18,268 0 0 |
422,137 1,914 51,361 920 7,052 95 696 10,520 494,695 494,695 494,695 270 270 0 0 494,965 337,688 691 338,379 |
322,851 574 49,783 559 6,886 347 0 10,410 391,410 391,410 391,410 791 791 0 0 392,202 300,071 1,558 301,629 |
|---|---|---|---|---|
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Warrington Mencap Notes to the Accounts for the year ended 30 September 2020
This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, revised June 2008. However, it is not a part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities.
Management and administration costs in support of charitable activities
| Unrestricted funds £ Staff costs in support of charitable activities Salaries- Administrative staff 95,570 95,570 Indirect employee costs Training and welfare 319 Travel and subsistence 572 PPE Expenditure 0 DBS Check Payments 200 1,091 Premises Costs Rent Payable 27,600 Insurance 4,227 Other Property Costs 2,393 Garden Maintenance 0 34,220 General administrative expenses Telephone and fax 1538 Stationery and printing 970 Subscriptions 238 Software 469 Sundry expenses 430 3,645 Professional fees in support of charitable activities Professional Fees 2,082 2,082 Other support costs Depreciation of assets used for charitable purpos- es 189 Extra Comforts 0 189 Total Support costs 475,175 |
Restricted funds £ 0 0 0 0 696 0 696 0 0 7,855 1260 9,115 0 0 0 0 0 0 0 0 0 7,627 7,627 17,438 |
Total funds £ 95,570 95,570 319 572 696 200 1,787 27,600 4,227 10,249 1,260 43,335 1,538 970 238 469 430 3,645 2,082 2,082 189 7,627 7,815 492,613 |
Prior Period Total funds £ 93331 93331 1418 620 0 703 2,741 27,617 4,295 6,829 840 39,581 1636 1220 374 193 561 3,984 2088 2,088 236 7,901 8,136 451,491 |
|---|---|---|---|
22
Warrington Mencap Notes to the Accounts for the year ended 30 September 2020
This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the
Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners
for England & Wales, revised June 2008. However, it is not a part of the statutory accounts required
under the provisions of the Companies Act 2006 in relation to incorporated charities.
Management and administration costs in support of charitable activities
| Unrestricted Restricted Total funds funds funds £ £ £ Support costs and grants paid Costs reallocated from charity support costs Total Expended on Charitable Activities 475,175 17,438 492,613 Governance costs that are not direct management functions inherent in generating funds, service delivery and programme or project work Specific governance costs Auditors' remuneration 492 0 492 Total governance costs 492 0 492 Unrestricted Restricted Total funds funds funds £ £ £ Profit/Loss on Disposal of Assets 0 0 0 0 0 0 |
Prior Period Total funds £ 451,491 504 504 Prior Period Total funds £ 0 0 |
|---|---|
23
| 2019 | Total | £ | 391,410 | 0 | 791 | 0 | 0 | 392,201 | 0 | 0 | 0 | 451,491 | 504 | 0 | 451,995 | -59,795 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2020 | Total | £ | 494695 | 0 | 270 | 0 | 0 | 494,965 | 0 | 0 | 0 | 492,614 | 492 | 0 | 493,106 | 1,859 | |||||||||
| 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||||||||||||
| Actvity 5 | £ | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||||||||||
| Actvity 4 | £ | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||||||||||
| Actvity 3 | £ | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||||||||||
| Other Actvity 2 |
Actvites | £ £ |
494,695 | 0 | 270 | 0 | 0 | 494,965 | 0 | 0 | 0 | 492,614 | 492 | 0 | 493,106 | 1,859 | |||||||||
| 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||||||||||||
| Appendix 1 | Analysis of total incoming & outgoing Resources by actvity | for the year ending 30 September 2020 | Fundraising | £ | Incoming resources from generated funds | Voluntary Income | Activities for generating funds | Investment income | Incoming resources from charitable actvites | Other Incoming Resources |
Total Incoming Resources | Cost of generatng funds | Cost of generating voluntary income | Fundraising trading-costs of goods and other costs | Investment management costs | Cost of chartable actvites | Governance costs | Other resources expended |
Total resources expended | Net incoming Recourses by actvity |
| 2019 | Total | £ | 449,210 | 2,088 | 193 | 0 | 451,491 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2020 | Total | £ | 490,063 | 2,082 | 469 | 0 | 492,614 | ||||||||||||||
| 0 | 0 | 0 | 0 | 0 | |||||||||||||||||
| Actvity 5 | £ | 0 | 0 | 0 | 0 | 0 | |||||||||||||||
| Actvity 4 | £ | 0 | 0 | 0 | 0 | 0 | |||||||||||||||
| Appendix 2 | Analysis of Total Support Costs by actvity | for the year ending 30 September 2020 | Fundraising Other Actvity 2 Actvity 3 |
Actvites | £ £ £ £ |
Nature of support costs | Management 0 490,063 0 |
Finance 0 2,082 0 |
Information technology 0 469 0 |
Human Resources 0 0 0 |
Total support costs analysis by actvity 0 492,614 0 |
2020 2019 |
£ £ |
The above amounts are shown in accounts as | Support costs for generating voluntary income 0 0 |
Support costs for fundraising 0 0 |
Support costs for charitable activities 492,614 451,491 |
Support costs for grants paid 0 0 |
492,614 451,491 |
| 2019 | Total | £ | 449,210 | 2,088 | 193 | 0 | 451,491 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2020 | Total | £ | 490,063 | 2,082 | 469 | 0 | 492,614 | ||||||||||||||
| 0 | 0 | 0 | 0 | 0 | |||||||||||||||||
| Actvity 5 | £ | 0 | 0 | 0 | 0 | 0 | |||||||||||||||
| Actvity 4 | £ | 0 | 0 | 0 | 0 | 0 | |||||||||||||||
| Analysis of Total Support Costs by actvity | for the year ending 30 September 2020 | Fundraising Other Actvity 2 Actvity 3 |
Actvites | £ £ £ £ |
Nature of support costs | Management 0 490,063 0 |
Finance 0 2,082 0 |
Information technology 0 469 0 |
Human Resources 0 0 0 |
Total support costs analysis by actvity 0 492,614 0 |
2020 2019 |
£ £ |
The above amounts are shown in accounts as | Support costs for generating voluntary income 0 0 |
Support costs for fundraising 0 0 |
Support costs for charitable activities 492,614 451,491 |
Support costs for grants paid 0 0 |
492,614 451,491 |
The basis of allocation of costs and the methods used are described in note 1 to the accounts. |