Charity registration number: 1142124
## **MID DORSET MENCAP**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
Chartered Accountants
## **MID DORSET MENCAP**
## **CONTENTS**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 6|
|Statement of Trustees' Responsibilities|7|
|Independent Examiner's Report|8|
|Statement of Financial Activities|9|
|Balance Sheet|10|
|Notes to the Financial Statements|11 to 18|
## **MID DORSET MENCAP**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Trustees** Mervyn Harris Gill Joslin Kaye Kerridge Tim Malins Valerie Morton Lorraine Tillbrook **Charity Registration Number** 1142124 **Principal Office** 33 Trinity Street Dorchester Dorset DT1 1TT **Independent Examiner** Edwards and Keeping Unity Chambers 34 High East Street Dorchester Dorset DT1 1TT
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**MID DORSET MENCAP**
## **TRUSTEES' REPORT**
The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2023.
## **Objectives and activities**
## _**Objects and aims**_
(a) To promote the care, treatment and education of adults with a learning disability and those with special needs and secure provision of their needs.
(b) To support people who live in Mid Dorset with a grant. This could be financially to support travel costs or educational / training costs or materially such as clothing and personal needs.
(c) To promote other local groups who support people with a learning disability and share information regarding their cause.
(d) To communicate to members via regular newsletter reporting what activity Mid Dorset Mencap has undertaken.
(e) To join or affiliate to such bodies as appropriate as determined by a majority of the members;
(f) To do all such things as are necessary to the attainment of the foregoing objects.
## _**Public benefit**_
The activities undertaken by the charity to further public benefit, in line with the above objects and aims, include the operation of a charity shop and cafe providing an environment for people with learning disabilities to develop valuable skills, and the making of targeted grants to individuals and organisations to support the needs of beneficiaries.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## _**Grant making policies**_
The group’s main aim is to raise funds by holding fund raising events and applying for grants. So the funds raised would be used to support those in most need a fund-raising procedure was introduced.
From the launch date the group continued to raise funds by holding various events. This enabled the group to support various people with grants, a snapshot of grants are:
• Support a not-for-profit café in Poundbury, Dorchester, which is run by people with learning disabilities.
- Purchase a special bed for a needy family.
- Help furnish a flat for a young lady to live independently.
- Fund educational, sporting and other opportunities for residents of a residential home for adults with
- learning disabilities.
- Fund an educational trip to Normandy for young people with special needs.
- Fund for a Bike purchase.
- Fund for TV equipment.
- Dorchester Arts.
- 2 -
## **MID DORSET MENCAP**
## **TRUSTEES' REPORT**
## _**Use of volunteers**_
The number of volunteers used in the year were:
Retail - 10 Coffee shop - 2.
Monthly management meeting with the shop managers, chair and vice chair are held under the heading of “Progress Meetings”.
Each month a trustees' meeting is held with invites to any other member of the “Team” who wish to attend, in each case minutes or a note for the record is taken.
Each member of trustees, staff or volunteers is required to obtain DBS checks.
A file of all procedures are filed in the main shop office these include “Safeguarding” and other mandatory data that need to be filed. The documents are reviewed annually.
The procedures are part of the staff induction process.
## **Achievements and performance**
Achievements
Since the formation of Mid Dorset Mencap Group in 2009 we are proud of what has been achieved:
• We started with a group of people who were passionate to support the most vulnerable in society.
• The group was unknown in the area’s we support; we are now a well-established local charity that has been well supported by local people.
• We are proud to be able to be support those in need by being proactive in making grants etc.
• To go from having the meetings in pubs etc to having our own charity shop in High East Street, to the present location in Trinity Street has been achieved through a small group of people who gave their time and effort to make Mid Dorset Mencap Group to be proud of.
• The group was recognised and affiliated to National Mencap within six months of being formed.
• The group was officially made had registered charity status granted within the first eight months of being formed.
## Impact
When the group was formed in 2009 the main aim was to provide financial help to those most in need, this was achieved through fund raising events, and after a short time it was evident that there was a need to explore other ways of providing assistance. In 2014 the trustees started to investigate if it was feasible to open a charity shop, giving those we support the opportunity to learn basic retail skills. A small shop was found in High East Street, Dorchester, and this was opened in September 2014. A small group of people we support used to attend on three days a week and, in addition, a group from a care provider used to attend on one day a week and would open the shop under the supervision of their carers.
The comments from those who attended are:
1. A Client who works at the shop, said: "I and other volunteers in the shop work so hard to keep it nice and bring money to support others.
"I have made good friends since beginning there and my confidence has grown.
"I used to not leave the house and because of Mencap shop I now feel part of a team and valued."
2. "I like coming to the shop it makes me happy, I like to talk to the people who come in. Selina says I work hard and am always smiling"
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**MID DORSET MENCAP**
## **TRUSTEES' REPORT**
3. "I like coming to the shop and working serving customers, I am getting really good at using the till and am in charge in the shop area on a Tuesday. I like talking to people who come in, some come in a lot and sometimes I see them in town and they say hello and talk to me"
4. A gentleman in his late twenties who is autistic. He has recently moved out of a residential home into a shared supported living flat and is finding the change in lifestyle a challenge. He already does some voluntary work once a week at a local Church Coffee Morning and in a Charity Shop (alternate weeks), he also attends a drama group each Monday morning and is part of a small Day Centre group on a Wednesday. When he lived in the residential home he regularly assisted in the offices (he saw himself as my assistant in the office and we worked very well together) and he also assisted in the commercial kitchen there, he seems to be missing this sort of work as he likes to be around other people and feel helpful and needed. He does not like being in his flat for long periods of time as he needs to be stimulated and involved in things, lack of stimulation and useful things to do has been causing him to find it hard to cope and he is displaying increasing periods of challenging behavior.
He has very little verbal communication He has improved 100% with his communication skills since attending the shop facility. He has the title of Deputy Shop Manager he is a very willing part of the team and gets a great deal of satisfaction from attending the shop.
Due to the Covid-19 pandemic the High East Street had to close in November 2020.
## **Financial review**
The incoming resources for the year amounted to £82,278 of which £21,859 represented restricted funds.
The outgoing expenditure amounted to £68,293 of which £2,361 was in respect of restricted projects.
There was an overall surplus of £13,985 for the year.
The total reserves on 31 March 2023 were £40,298 of which £15,819 represented restricted funds.
The results are summarised on page 9 and shown in more detail on pages 13 - 15 and 19 - 21.
The charity held cash resources of £41,498 as at 31 March 2023.
The Trustees consider that these reserves are sufficient to meet the Charity's requirements for the next financial year.
## _**Policy on reserves**_
The group has reserves to cover one year’s financial commitments.
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## **MID DORSET MENCAP**
## **TRUSTEES' REPORT**
## **Plans for future periods**
## _**Aims and key objectives for future periods**_
Over the next year we will deliver ASDAN courses to the people we support.The courses will give training opportunities in “Retail Sales and Coffee Shop Procedures”.
The group's future plans are to expand the services we want to deliver to the people we support. If funding can be achieved this will include:
- To upgrade the external area of the premises to include a seating/relaxing area.
- To install an area to store and sort stock for resale.
- To upgrade the first floor (To include a lift) into a training room and meeting space.
- To install a disabled toilet facility in the first floor.
- To install a small kitchen in the first floor.
- To upgrade the outside area at the rear of the premises.
To continue to make the present facility a safe place for people with any disability to meet informally to socialise and avoid isolation.
To become a location to “Signpost” people who want advice etc, to engage with other organisations to make use of the first floor facilities (when the refurbishment is completed).
## **Trustees and officers**
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Mervyn Harris Gill Joslin (appointed 21 June 2022) Kaye Kerridge (appointed 21 June 2022) Tim Malins Valerie Morton Lorraine Tillbrook (appointed 21 June 2022)
## **Structure, governance and management**
## _**Nature of governing document**_
The charity is constituted as an unincorporated association. It is governed by its Constitution.
## _**Recruitment and appointment of trustees**_
Trustees are required to put themselves forward for nomination at the AGM held each October. The trustees are nominated and voted at the AGM and confirmed by the Chair and Vice Chair. The trustees are nominated and selected each year.
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## **MID DORSET MENCAP**
## **TRUSTEES' REPORT**
## _**Organisational structure**_
Mid Dorset Mencap is affiliated to National Mencap and will engage with other like for like charities.
The annual report was approved by the trustees of the charity on 10 October 2023 and signed on its behalf by:
Mervyn Harris Trustee
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## **MID DORSET MENCAP**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on 10 October 2023 and signed on its behalf by:
Mervyn Harris Trustee
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## **MID DORSET MENCAP**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MID DORSET MENCAP**
I report to the trustees on my examination of the accounts of Mid Dorset Mencap for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the charity trustees of Mid Dorset Mencap you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Mid Dorset Mencap's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of Mid Dorset Mencap as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Howard Jones BSc (Hons) FCCA Association of Chartered Certified Accountants
Unity Chambers 34 High East Street Dorchester Dorset DT1 1TT
10 October 2023
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## **MID DORSET MENCAP**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023**
|**Note**
**Income and Endowments from:**
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investment income
5
Total income
**Expenditure on:**
Charitable activities
6
Total expenditure
Net (expenditure)/income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
13|**Unrestricted**
**funds**
**£**
850
58,859
706
4
60,419
(65,932)
(65,932)
(5,513)
(5,513)
29,992
24,479|**Restricted**
**funds**
**£**
21,859
-
-
-
21,859
(2,361)
(2,361)
19,498
19,498
(3,679)
15,819|**Total**
**2023**
**£**
22,709
58,859
706
4
82,278
(68,293)
(68,293)
13,985
13,985
26,313
40,298|**Total**
**2022**
**£**
43,324
26,079
878
-|
|---|---|---|---|---|
|||||70,281|
|||||(64,058)|
|||||(64,058)|
|||||6,223|
|||||6,223
20,090|
|||||26,313|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 13.
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## **MID DORSET MENCAP**
## **(REGISTRATION NUMBER: 1142124) BALANCE SHEET AS AT 31 MARCH 2023**
|**Note**
**Current assets**
Stocks
10
Cash at bank and in hand
11
**Creditors: Amounts falling due within one year**
12
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
**Unrestricted income funds**
Unrestricted funds
**Total funds**
13|**2023**
**£**
600
41,498
42,098
(1,800)
40,298
15,819
24,479
40,298|**2022**
**£**
600
25,713|
|---|---|---|
|||26,313
-|
|||26,313|
|||(3,679)
29,992|
|||26,313|
The financial statements on pages 9 to 18 were approved by the trustees, and authorised for issue on 10 October 2023 and signed on their behalf by:
Mervyn Harris Trustee
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**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **MID DORSET MENCAP**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice. The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
## **Basis of preparation**
Mid Dorset Mencap meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
## **Exemption from preparing a cash flow statement**
The charity have not included a cash flow statement in these financial statements under the exemption provided in Bulletin 1 published on 2 February 2016.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
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## **MID DORSET MENCAP**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## _**Gifts in kind**_
The charity receives donated goods for resale. It would be impractical to recognise the fair value of these donated goods on receipt. In accordance with paragraph 6.29 of the Charities SORP (FRS102), the value to the charity of the donated goods is therefore recognised as income when sold.
## _**Donated services and facilities**_
The contribution of unpaid general volunteers is not included as income of the charity in accordance with paragraph 6.18 of the Charities SORP (FRS 102).
## _**Investment income**_
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
Interest received on bank deposits is recognised when it is credited to the bank account.
## _**Charitable activities**_
Revenue received from the operation of the charity shop and cafe comprises the fair value of the consideration received or receivable for the sale of goods and services. This revenue is shown net of value added tax, returns, rebates and discounts.
The charity recognises revenue when the amount of revenue can be reliably measured, and it is probable that future economic benefits will flow to the charity.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## _**Grant provisions**_
Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
## **Government grants**
Government grants are recognised based on the performance model, as disclosed above.
During the year, the charity received restricted grant funding totalling £16,859 from The National Lottery Community Fund.
- 12 -
**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **MID DORSET MENCAP**
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Stock**
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **2 Income from donations and legacies**
|Donations and legacies;
Donations from individuals
Grants, including capital grants;
Government grants
Grants from other charities|**Unrestricted**
**funds**
**General**
**£**
350
500
-
850|**Restricted**
**funds**
**£**
-
16,859
5,000
21,859|**Total**
**2023**
**£**
350
17,359
5,000
22,709|**Total**
**2022**
**£**
134
43,190
-|
|---|---|---|---|---|
|||||43,324|
Of the income generated from donations and legacies in the prior year, £20,762 related to restricted funds and £22,562 related to unrestricted funds.
## **3 Income from charitable activities**
|Operation of charity shop and cafe|**Unrestricted**
**funds**
**General**
**£**
58,859|**Total**
**2023**
**£**
58,859|**Total**
**2022**
**£**
26,079|
|---|---|---|---|
All income from charitable activities received in the prior year related to unrestricted funds.
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**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **MID DORSET MENCAP**
## **4 Income from other trading activities**
|Fundraising
Membership subscriptions|**Unrestricted**
**funds**
**General**
**£**
606
100
706|**Total**
**funds**
**£**
606
100
706|**Total**
**2022**
**£**
846
32|
|---|---|---|---|
||||878|
All income from other trading activities received in the prior year related to unrestricted funds.
## **5 Investment income**
|Interest receivable and similar income;
Interest receivable on bank deposits|**Unrestricted**
**funds**
**General**
**£**
4|**Total**
**2023**
**£**
4|
|---|---|---|
All income from investments received in the prior year related to unrestricted funds.
## **6 Expenditure on charitable activities**
|**Note**
Operation of charity shop
and cafe
Grant funding of activities
Governance costs|**Unrestricted**
**funds**
**General**
**£**
62,148
870
2,914
65,932|**Restricted**
**funds**
**£**
1,959
-
402
2,361|**Total**
**2023**
**£**
64,107
870
3,316
68,293|**Total**
**2022**
**£**
59,762
400
3,896|
|---|---|---|---|---|
|||||64,058|
Of the expenditure on charitable activities incurred in the prior year, £25,287 related to restricted funds and £38,771 related to unrestricted funds.
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**MID DORSET MENCAP**
**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **7 Analysis of governance and support costs**
## **Governance costs**
|Independent examiner fees
Examination of the financial
statements
Other fees paid to examiners
Other governance costs|**Unrestricted**
**funds**
**General**
**£**
1,200
600
1,114
2,914|**Restricted**
**funds**
**£**
-
-
402
402|**Total**
**2023**
**£**
1,200
600
1,516
3,316|**Total**
**2022**
**£**
-
-
3,896|
|---|---|---|---|---|
|||||3,896|
All governance costs incurred in the prior year related to unrestricted funds.
## **8 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
## **9 Independent examiner's remuneration**
**----- Start of picture text -----**
2023
£
Examination of the financial statements 1,200
Other fees to examiners
All other services 600
10 Stock
2023 2022
£ £
Stocks 600 600
**----- End of picture text -----**
## **11 Cash and cash equivalents**
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## **MID DORSET MENCAP**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2023**_
|Cash on hand
Cash at bank|**2023**
**£**
238
41,260
41,498|**2022**
**£**
238
25,475|
|---|---|---|
|||25,713|
- 16 -
**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **MID DORSET MENCAP**
|**12 Creditors: amounts falling due within one year**
Accruals
**13 Funds**
**Balance at 1**
**April 2022**
**£**
**Unrestricted funds**
**_General_**
General Fund
29,992
**Restricted funds**
Garden project
846
ASDAN trainer
-
Shop refurbishment
(4,525)
(3,679)
**Total funds**
26,313
**Balance at 1**
**April 2021**
**£**
**Unrestricted funds**
**_General_**
General Fund
20,090
**Restricted funds**
Garden project
-
Shop refurbishment
-
-
**Total funds**
20,090|**Incoming**
**resources**
**£**
60,419
-
15,000
6,859
21,859
82,278
**Incoming**
**resources**
**£**
48,673
846
20,762
21,608
70,281|**Resources**
**expended**
**£**
(65,932)
(27)
-
(2,334)
(2,361)
(68,293)
**Resources**
**expended**
**£**
(38,771)
-
(25,287)
(25,287)
(64,058)|**2023**
**£**
1,800|
|---|---|---|---|
||||**Balance at 31**
**March 2023**
**£**
24,479
819
15,000
-|
||||15,819|
||||40,298|
||||**Balance at 31**
**March 2022**
**£**
29,992
846
(4,525)|
||||(3,679)|
||||26,313|
The specific purposes for which the funds are to be applied are as follows:
The "Garden project" restricted fund relates to fundraising income generated for the purposes of renovating the garden area of the charity's leased premises, which is operated as a charity shop and cafe.
The "ASDAN trainer" restricted fund relates to grant income received towards the employment and training costs of an Award Scheme Development and Accreditation Network (ASDAN) trainer.
The "Shop refurbishment" restricted fund relates to grant income received towards the refurbishment of the charity's leased premises, which is operated as a charity shop and cafe.
- 17 -
**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **MID DORSET MENCAP**
## **14 Analysis of net assets between funds**
|**14 Analysis of net assets between funds**||||
|---|---|---|---|
|Current assets
Current liabilities
Total net assets
Current assets|**Unrestricted**
**funds**
**General**
**£**
26,279
(1,800)
24,479
**Unrestricted**
**funds**
**General**
**£**
29,992|**Restricted**
**funds**
**£**
15,819
-
15,819
**Restricted**
**funds**
**£**
(3,679)|**Total funds**
**at 31 March**
**2023**
**£**
42,098
(1,800)|
||||40,298|
||||**Total funds**
**at 31 March**
**2022**
**£**
26,313|
## **15 Related party transactions**
There were no related party transactions in the year.
- 18 -
## **MID DORSET MENCAP**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**Income and Endowments from:**
Donations and legacies (analysed below)
Charitable activities (analysed below)
Other trading activities (analysed below)
Investment income (analysed below)
Total income
**Expenditure on:**
Charitable activities (analysed below)
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2023**
**£**
22,709
58,859
706
4
82,278
(68,293)
(68,293)
13,985
13,985
26,313
40,298|**Total**
**2022**
**£**
43,324
26,079
878
-|
|---|---|---|
|||70,281|
|||(64,058)|
|||(64,058)|
|||6,223|
|||6,223
20,090|
|||26,313|
This page does not form part of the statutory financial statements. Page 19
## **MID DORSET MENCAP**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**_Donations and legacies_**
Appeals and donations
UK Government grants
UK Government grants
UK Government grants
Grants - other agencies
**_Charitable activities_**
Shop sales
Cafe sales
Rags/recycling
Refunds
eBay sales
Other income
**_Other trading activities_**
Membership
Fundraising
Fundraising
**_Investment income_**
Interest on cash deposits
**_Charitable activities_**
Cafe purchases
Wages and salaries - shop
Wages and salaries - cafe
Staff training
Rent
Rates
Water rates
Light, heat and power
Insurance
Repairs and maintenance
Repairs and maintenance
Repairs and maintenance
Waste removal
Waste removal
Refurbishment costs|**Total**
**2023**
**£**
350
500
10,000
6,859
5,000
22,709
33,219
24,860
380
-
262
138
58,859
100
606
-
706
4
4
(7,128)
(14,490)
(17,785)
(1,074)
(10,083)
(1,293)
(285)
(3,765)
(460)
(1,382)
(27)
(799)
(594)
(52)
(2,023)|**Total**
**2022**
**£**
134
22,428
-
20,762
-|
|---|---|---|
|||43,324|
|||14,248
10,409
152
1,270
-
-|
|||26,079|
|||32
-
846|
|||878|
|||-|
|||-|
|||(15,149)
(12,722)
(3,644)
(315)
(7,334)
(583)
(174)
(2,538)
(830)
10,994
-
(25,287)
(1,805)
-
-|
This page does not form part of the statutory financial statements. Page 20
## **MID DORSET MENCAP**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** _**FOR THE YEAR ENDED 31 MARCH 2023**_
|Refurbishment costs
Grants payable
Volunteer expenses
Dorchester BID Levy
Sundry expenses
Sundry expenses
Events
Card processing fees
Telephone and fax
Setting up costs
Printing, postage and stationery
Printing, postage and stationery
Accountancy fees
Independent examiner's fee|**Total**
**2023**
**£**
(933)
(870)
(111)
(252)
(447)
(148)
-
(976)
(512)
-
(602)
(402)
(600)
(1,200)
(68,293)|**Total**
**2022**
**£**
-
(400)
-
-
-
-
(121)
(254)
(1,846)
(1,842)
(208)
-
-
-|
|---|---|---|
|||(64,058)|
This page does not form part of the statutory financial statements. Page 21