Registered Charity Number 1126051 Registered Company Number 06378794
Warrington Mencap Report and Accounts For The Year Ended 30 September 2024
| 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 24 |
Warrington Mencap The report of the trustees for the year ended 30 September 2024 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.
1
Warrington Mencap The report of the trustees for the year ended 30 September 2024 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.
2
Warrington Mencap
The report of the trustees for the year ended 30 September 2024 Transactions and Financial position
The financial statements are set out on pages 7 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 £187,685 (prior year £97,090) and net realised outgoing/incoming resources of a capital nature of £5,511 (prior year £826), making net overall realised incoming/outgoing resources of £182,174 (prior year £96,264).
The total reserves at the year end after accounting for unrealised losses/ after revaluing investments of £552,795 (prior year £370,621). Free unrestricted liquid reserves amounted to £413,688 (prior year £362,304).
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 £5,511 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 2024 were Dorothy Pritchard MBE 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:-
Dorothy Pritchard MBE 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 2024 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 24th November 24
Dorothy Pritchard MBE Director and Trustee Approved by the board of trustees on 12th May 2025
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Warrington Mencap
I ndependent examiner’s report to the trustees of Warrington Mencap (‘the Company’)
I report to the charity trustees on my examination of the accounts of Company for the year ended 30[th] September 2024. Responsibilities and basis of report
As the charity’s trustees of the Company, (and also it’s directors for the purpose of company law) you are responsible of the preparation of the accounts in accordance with the requirements of the Charities Act 2006 (‘the 2006 Act’).
Having satisfied myself that the account of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act (2011 Act). In carrying out my examination I have followed the Directions given by the Charity Commission under s.145(5) (b) of the 2011 Act.
Independent examiner’s statement
Since the company’s gross turnover exceeded £250,000 your examiner must be a member of a body listed in s 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ACCA, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving cause to believe.
-
1.accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act: or
-
2.the accounts do not accord with those records, or
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3.the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination, or
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4.the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed…………………………….
Paul McLachlan Association of Chartered Certified Accountants 47 Manvers Road, Childwall, Liverpool L16 3NP
Dated…12th May 2025
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Warrington Mencap
I ndependent examiner’s report to the trustees of Warrington Mencap (‘the Company’)
I report to the charity trustees on my examination of the accounts of Company for the year ended 30[th] September 2024.
Responsibilities and basis of report
As the charity’s trustees of the Company, (and also it’s directors for the purpose of company law) you are responsible of the preparation of the accounts in accordance with the requirements of the Charities Act 2006 (‘the 2006 Act’).
Having satisfied myself that the account of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act (2011 Act). In carrying out my examination I have followed the Directions given by the Charity Commission under s.145(5) (b) of the 2011 Act.
Independent examiner’s statement
Since the company’s gross turnover exceeded £250,000 your examiner must be a member of a body listed in s 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ACCA, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving cause to believe.
-
1.accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act: or
-
2.the accounts do not accord with those records, or
-
3.the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination, or
-
4.the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed…………………………….
Paul McLachlan Association of Chartered Certified Accountants 47 Manvers Road, Childwall, Liverpool L16 3NP
Dated…12th May 2025
6
Warrington Mencap Statement of Financial Activities
for the year ended 30th September 2024
| Unrestricted Funds Notes 2024 Incoming Resources £ Incoming resources from generated funds Voluntary Income 17 762,480 Investment Income 9,837 Other Incoming Resources Total incoming resources 772,317 Costs of Charitable activi- ties 18 708,934 Governance Costs 19 700 Total resources expended 709,634 Net incoming resources before transfers between funds 62,683 Gross transfers between funds Net incoming resources before Other recognised gains and loss- es 62,683 Other recognised gains and losses Net movements in funds 62,683 Interfund Transfers 4,161 Total funds brought forward 286,742 Total funds carried forward 353,586 |
Restricted Funds 2024 £ 176,604 0 176,604 57,113 57,113 119,491 119,491 119,491 -4,161 83,879 199,209 |
Total 2024 £ 939,084 9,837 948,921 766,047 700 766,747 182,174 182,174 182,174 0 370,621 552,795 |
Last Year Total Funds 2023 £ 768,167 4,913 733,080 676,156 660 676,816 96,264 92,264 96,264 0 274,357 370,621 |
|---|---|---|---|
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 24 form an integral part of these accounts.
7
Warrington Mencap
Statement of Financial Activities
Income and Expenditure Accounts as required by the Companies Act
for the year ended 30 September 2024
| 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 |
2024 £ 939,084 766,047 173,037 700 172,337 9,837 182,174 182,174 182,174 |
2023 £ 768,167 676,156 92,011 660 91,351 4,913 96,264 96,264 96,264 |
|---|---|---|
The notes on pages 16 to 23 form an integral part of these accounts.
8
Warrington Mencap Statement of Financial Activities Statement of Total Recognised Gains and Losses for the year ended 30 September 2024
| 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 forward Recognised gains and losses before transfers Interfund Transfers Closing revenue accumulated funds |
2024 2023 £ £ 182,174 96,264 182,174 96,264 182,174 96,264 Unrestricted Restricted Total Last year Funds Funds Funds Funds 2024 2024 2024 2023 £ £ £ £ 286,742 83,879 370,621 274,357 62,683 119,491 182,174 96,264 4,161 -4,161 0 0 353,586 199,209 552,795 370,621 353,586 199,209 552,795 370,621 |
|---|---|
9
Warrington Mencap Statement of Financial Activities for the year ended 30th September 2024
| Summary of funds |
Designated | Unrestricted | Restricted | Total | Last year |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | |
| 2024 | 2024 | 2024 | 2024 | 2023 | |
| £ | £ | £ | £ | £ | |
| Revenue accumulated funds | 0 | 353,586 |
199,209 |
552,795 | 370,621 |
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 24 form an integral part of these accounts.
10
| Warrington Mencap Balance Sheet as at 30 September 2024 Intangible assets Notes Tangible assets 9 Total fixed assets Current assets Debtors 10 Cash at bank and in hand Total current assets Creditors:- amounts due within one year 11 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 |
2024 £ 7,576 7,576 42,688 612,898 655,586 110,368 545,218 552,795 552,795 552,795 353,586 353,586 199,209 199,209 552,795 |
2023 £ 3,959 3,959 31,734 446,183 477,917 111,255 366,662 370,621 370,621 370,621 286,742 286,742 83,879 83,879 370,621 |
2023 £ 3,959 3,959 31,734 446,183 477,917 111,255 366,662 370,621 370,621 370,621 286,742 286,742 83,879 83,879 370,621 |
|---|---|---|---|
| 370,621 |
11
Warrington Mencap Company Number 06378794 Balance Sheet as at 30 September 2024
The directors are satisfied that for the year ended on 30th September 2024 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).
Dorothy Pritchard MBE Director and Trustee Approved by the board of trustees on 12th May 2025
The notes on pages 13 to 26 form an integral part of these accounts.
12
Warrington Mencap Notes to the Accounts for the year ended 30 September 2024
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.
13
Warrington Mencap Notes to the Accounts for the year ended 30 September 2024
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 2024
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.
15
Warrington Mencap Notes to the Accounts for the year ended 30 September 2024
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 transferred to some other charitable body or bodies having similar objects to the charity.
| 3 Surplus for the financial year | 2024 | 2023 |
|---|---|---|
| £ | £ | |
| This is stated after crediting:- | ||
| Revenue Turnover from ordinary activities | 939,084 | 768,167 |
and after charging:- |
||
| Depreciation of owed fixed assets | 1894 | 990 |
| Rentals under operating lessees | 35,303 | 30706 |
| Auditors' remuneration |
700 | 660 |
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 2024
| 6 Investment income | 2024 | 2023 |
|---|---|---|
| £ | £ | |
| Bank deposits investment received |
9,837 | 4,913 |
| 7 Staff Costs and Emoluments | 2024 | 2023 |
| £ | £ | |
| Gross salaries |
633,433 | 578,227 |
Numbers of full time employees or full time equivalents |
2024 | 2023 |
| 19 | 19 |
17
Warrington Mencap Notes to the Accounts for the year ended 30 September 2024
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 2023 Additions At 30 September 2024 Accumulated depreciation and impairment provisions At 1 October 2023 Depreciation on revaluation Charge for the year At 30 September 2024 Net book value At 30 September 2024 At 30 September 2023 10Debtors Trade debtors Other debtors 11Creditors; amounts falling due within one year Accruals & Creditors Social security & other taxes |
2024 £ 4,598 38,090 42,688 2024 £ 87,740 22,628 110,368 |
Plant Machinery & Vehicles £ 20635 5511 26147 16676 1894 18570 7576 3959 2023 £ 2,348 29,386 31,734 2023 £ 88,031 23,224 111,255 |
|---|---|---|
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Warrington Mencap Notes to the Accounts for the year ended 30 September 2024
| 12 Analysis of the Net movements in Funds Net Movement in funds from Statement of Financial Activities Net recourses applied on functional as- sets Net movement in funds available for future ac- tivities |
2024 £ 182,174 0 182,174 |
2023 £ 96,264 0 96,264 |
|---|---|---|
13 Particulars of Individual Funds and analysis of assets and liabilities representing funds
| At 30 September 2024 Tangible Fixed assets Current Assets Current Liabilities At 1 October 2023 Tangible Fixed assets Current Assets Current Liabilities The individual funds included above are:- Unrestricted Funds Restricted Funds: |
Unrestricted funds £ 7,576 456,377 -110,368 353,585 Unrestricted funds £ 3,959 394,038 -111,255 286,742 Funds at 2023 £ 286,742 83,879 370,621 |
Designated funds £ 0 0 0 0 Designated funds £ 0 0 0 0 Movement in Funds as below £ 66,844 115,330 182,174 |
Restricted funds £ 0 199,209 0 199,209 Restricted funds £ 0 83,879 0 83,879 Transfers Between funds £ 0 0 0 |
Total funds £ 7,576 655,586 -110,368 552,794 Total funds £ 3,959 477,918 -111,255 370,621 Funds at 2024 £ 353,586 199,209 552,795 |
|---|---|---|---|---|
19
Warrington Mencap Notes to the Accounts for the year ended 30 September 2024
14 Analysis of movements in funds as shown in table above
| Unrestricted Funds Restricted Funds: |
Incoming Resources £ 772,317 176,604 948,921 |
Outgoing Resources £ 709,634 57,113 766,747 |
Gains & Losses £ 0 0 0 |
Movement in funds £ 62,683 119,491 |
|---|---|---|---|---|
| 182,174 |
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.
15 Endowment Funds
The charity had no endowment funds in the years ended 30 September 2023 or 2024.
16 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 ( 2022– 2023 3 members).
20
Warrington Mencap Notes to the Accounts for the year ended 30 September 2024
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.
| 17 Incoming Resources Incoming Resources from generated funds Government and public bodies Incoming resources of a revenue nature Home Income Donations Outreach Other Income Small Ave Holding Account Extra Comforts Recovery of Travel Costs Warrington Intergrates Sports Transfer of Funds WBC Infection Control Grant & Rapid Testing Grants Donation from Jo Hughes re Activities and Games for houses Royal Mencap: Legacy re Daisy Tonkinson Enterprise Credit Union Grant Royal Mencap Donation Friday Club; Transfer of funds 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 18 Charitable expenditure Support costs of charitable activities Direct support costs Wages & salaries- charitable activities Long Service Awards to Staff Travel Costs- charitable activities Brokerage Costs |
Unrestricted funds £ 730,662 200 30,545 500 0 0 573 0 0 0 0 0 0 0 0 762,481 762,481 762,481 9,837 9,837 0 0 772,318 500,890 221 1,171 13,245 515,527 |
Restricted funds £ 0 0 0 0 67,695 7,926 0 0 60,000 0 5,000 882 1,496 23205 10,400 176,604 176,604 176,604 0 0 0 0 176,604 0 0 0 1496 1496 |
Total funds £ 730,662 200 30,545 500 67,695 7,926 573 0 60,000 0 5,000 882 1,496 23,205 10,400 939,084 939,084 939,084 9,837 9,837 0 0 948,921 500,890 221 1,171 14,741 517,023 |
Prior Period Total funds £ 685,453 375 26,596 1,280 0 7,511 485 426 8774 100 0 0 500 25947 10,720 768,167 768,167 768,167 4,913 4,913 0 0 773,080 458,096 1220 9,588 468,904 |
|---|---|---|---|---|
21
Warrington Mencap Notes to the Accounts for the year ended 30 September 2024
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 132,544 132,544 Indirect employee costs Training and welfare 2,310 Travel and subsistence 485 DBS Check Payments 228 3,023 Premises Costs Rent Payable (Including Utility Costs Etc) 37,201 Insurance 6,881 Property Costs 1,236 Garden Maintenance 0 45,319 General administrative expenses Telephone and Internet 1,224 Stationery and printing 1,430 Subscriptions 530 Software 447 Bank Charges & Interest Charges 69 Sundry expenses 1,889 5,589 Professional fees in support of charitable activities Professional Fees 5,037 5,037 Other support costs Depreciation of assets used for charitable purposes 1,894 Extra Comforts 0 Expenditure on Activities etc for Houses 0 Social Club Expenditure 0 1,894 Total Support costs 708,934 |
Restricted funds £ 0 0 0 0 0 0 0 0 20,057 1,260 21,317 0 0 0 100 0 100 0 0 0 6,601 882 26,717 34,200 57,113 |
Total funds £ 132,544 132,544 2,310 485 229 3,024 37,201 6,881 21,293 1,260 66,635 1,224 1,430 530 547 69 1,889 5,689 5,037 5,037 1,894 6,601 882 26,717 36,094 766,047 |
Prior Period Total funds £ 120131 120131 3849 487 266 4,602 38,672 6,009 12,588 1,120 58,389 1132 1190 394 583 67 5895 9,261 4996 4,996 990 6,630 100 2153.14 9,873 676,156 |
|---|---|---|---|
22
Warrington Mencap Notes to the Accounts for the year ended 30 September 2024
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 £ £ £ 18Support costs and grants paid Costs reallocated from charity support costs Total Expended on Charitable Activities 708,934 57,113 766,047 19 Governance costs that are not direct management functions inherent in generating funds, service delivery and programme or project work Specific governance costs Auditors' remuneration 700 0 700 Total governance costs 700 0 700 Unrestricted Restricted Total funds funds funds £ £ £ Profit/Loss on Disposal of Assets 0 0 0 0 0 0 766,747 |
Prior Period Total funds £ 676,156 660 660 Prior Period Total funds £ 0 0 676,816 |
|---|---|
23
Warrington Mencap Notes to the Accounts for the year ended 30 September 2024
| Restricted funds Comfort funds Maintenance Fund Small Ave Holding Account Royal Mencap Donation WBC Infection Control Grant & Rapid Testing Grant (July to September 21) Warrington Intergrates Sports Transfer of Funds RMS Southern Div re Lets Get Digital Grant Postcode Lottery Grant Royal Mencap: Legacy re Daisy Tonkinson Enterprise Credit Union Grant Social Club: Transfer of Funds WBC Workforce Retention Grant |
Balances 30.09.23 £ 8,028 34,617 0 500 12 426 4261 0 0 0 33370 2665 83879 |
Movements in resources Incoming Outgoing £ £ 7926 6,601 10,400 13,208 67,695 3,422 1,496 1,496 0 0 0 426 0 4,261 60,000 4,687 5,000 0 882 882 23,205 26,291 0 0 176,604 61,274 |
Balances 30.09.24 £ 9,353 31,809 64,273 500 12 0 -0 55,313 5,000 0 30,284 2,665 199,209 |
|---|---|---|---|
Details of Restricted Funds
Comfort Funds .
Fund comprises monies received in order to provide extra comforts for specified individuals
Maintenance Fund Funds for the maintenance of property and to cover any expenditure deemed necessary to maintain residents living standards. Small Ave Holding Account
Account created for rental income on property less expenditure Royal Mencap Donation To be used for the benefit of clients
WBC Infection Control & Rapid Testing (Apr to June 21) Balance of Grant owed to WBC
Warrington Intergrates Sports Transfer of Funds Balance of Fund passed to Warrington Mencap RMS Southern Div re Lets Get Digital Grant To Purchase Computer Equipment for the Charity Postcode Lottery Grant Grant received for the use of the orgaisation Royal Mencap: Legacy re Daisy Tonkinson
Enterprise Credit Union Grant Grant Received towards cost of Holidays for Service Users
Social Club: Transfer of Funds Funds to assist Club Members
WBC Workforce Retention Grant Balance of Grant owed to WBC
24
| 2023 | Total | £ | 768,167 | 0 | 4913 | 0 | 0 | 773,080 | 0 | 0 | 0 | 676,155 | 660 | 0 | 676,815 | 96,265 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 | Total | £ | 939084 | 0 | 9837 | 0 | 0 | 948,921 | 0 | 0 | 0 | 766,047 | 700 | 0 | 766,747 | 182,174 | |||||||||
| 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 2024 | Fundraising Other Actvity 2 Actvity 3 Actvity 4 Actvity 5 |
Actvites | £ £ £ £ £ £ |
Incoming resources from generated funds | Voluntary Income 0 939,084 0 0 0 |
Activities for generating funds 0 0 0 0 0 |
Investment income 0 9,837 0 0 0 |
Incoming resources from charitable actvites 0 0 0 0 0 |
Other Incoming Resources 0 0 0 0 0 |
Total Incoming Resources 0 948,921 0 0 0 |
Cost of generatng funds | Cost of generating voluntary income 0 0 0 0 0 |
Fundraising trading-costs of goods and other costs 0 0 0 0 0 |
Investment management costs 0 0 0 0 0 |
Cost of chartable actvites 0 766,047 0 0 0 |
Governance costs 0 700 0 0 0 |
Other resources expended 0 0 0 0 0 |
Total resources expended 0 766,747 0 0 0 |
Net incoming Recourses by actvity 0 182,174 0 0 0 |
| 2023 | Total | £ | 670,578 | 4,996 | 583 | 0 | 676,156 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 | Total | £ | 760,463 | 5,037 | 547 | 0 | 766,047 | ||||||||||||||
| Analysis of Total Support Costs by actvity | for the year ending 30 September 2024 | Fundraising Other Actvity 2 Actvity 3 Actvity 4 Actvity 5 |
Actvites | £ £ £ £ £ £ |
Nature of support costs | Management 0 760,463 0 0 0 0 |
Finance 0 5,037 0 0 0 0 |
Information technology 0 547 0 0 0 0 |
Human Resources 0 0 0 0 0 0 |
Total support costs analysis by actvity 0 766,047 0 0 0 0 |
2024 2023 |
£ £ |
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 766,047 676,156 |
Support costs for grants paid 0 0 |
766,047 676,156 |
The basis of allocation of costs and the methods used are described in note 1 to the accounts. |
| 2023 | Total | £ | 670,578 | 4,996 | 583 | 0 | 676,156 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 | Total | £ | 760,463 | 5,037 | 547 | 0 | 766,047 | |||||||||||||||
| 0 | 0 | 0 | 0 | 0 | ||||||||||||||||||
| Appendix 3 | Analysis of Total Support Costs by actvity | for the year ending 30 September 2024 | Fundraising Other Actvity 2 Actvity 3 Actvity 4 Actvity 5 |
Actvites | £ £ £ £ £ £ |
Nature of support costs | Management 0 760,463 0 0 0 |
Finance 0 5,037 0 0 0 |
Information technology 0 547 0 0 0 |
Human Resources 0 0 0 0 0 |
Total support costs analysis by actvity 0 766,047 0 0 0 |
2024 2023 |
£ £ |
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 766,047 676,156 |
Support costs for grants paid 0 0 |
766,047 676,156 |
The basis of allocation of costs and the methods used are described in note 1 to the accounts. |