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Charity Registration No. 1142742 Company Registration No. 07621714 (England and Wales)

THE LANGDON FOUNDATION

(A Company Limited by Guarantee)

TRUSTEES’ ANNUAL REPORT and CONSOLIDATED ACCOUNTS For the Year ended 31 December 2021

2021 Highlights

Income up 4% to £8.8 million – included a successful “crowdfunder” event
We continued to support the people in our care through the pandemic and continued to adapt and innovate our ways of working
114 people have a home in Langdon accommodation or are part of our supported living programme (up from 106 in 2020)
Over 40,000 books are listed on our Amazon trading platform managed by our members at New Chapters – our social enterprise which provides opportunities for our members and others to develop work-based skills
New Chapters Book sales held at c£12,000 per month – even through the pandemic

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees	Mr N Henry (Chairman)
	Mr B Miller (Vice-Chairman)
	Mr M Blane
	Mr J Bolchover(resigned 16 March 2021)
	Mrs S Cooper(appointed 16 March 2021)
	Mr R Davis(Treasurer until resignation as Trustee 16 March 2021)
	Mr N Doffman
	Ms S Frais
	Mr J Joseph(resigned 16 March 2021)
	Mr P Joseph(appointed 16 March 2021)
	Mrs K Phillips MBE(appointed 16 March 2021)
	Mr S Salomon
	Mrs S Shieff
	Mr R Tenzer(Treasurer-from appointment as Trustee 16 March 2021)
Chief Executive	Neil Taylor
Company Secretary	Barry Shine
Charity number:	1142742 (England and Wales)
Company number	07621714 (England and Wales)
Principal address	Unit 506,
	Centennial Park,
	Centennial Avenue,
	Elstree,
	Borehamwood
	WD6 3FG
Registered Office	Unit 506,
	Centennial Park,
	Centennial Avenue,
	Elstree,
	Borehamwood
	WD6 3FG
Auditor	Crowe U.K. LLP
	55 Ludgate Hill
	London
	EC4M 7JW
Bankers	Lloyds
	7thFloor
	40 Spring Gardens
	Manchester
	M2 1EN

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) CONTENTS

	Page
Trustees’ Annual Report	1-13
Independent auditor’s report	14-16
Statement of financial activities	17
Balance sheet	18
Statement of cash flows	19
Notes to the accounts	20-35

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

Charity information

The Trustees present their annual report and the financial statements for the period ended 31 December 2021.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with The Langdon Foundation’s Memorandum and Articles of Association, the Charities Act 2011, the Companies Act 2006 and the Charities SORP (FRS102).

Reference and administrative details

The Langdon Foundation is a registered charity (No. 1142742) and a company limited by guarantee and not having share capital (No. 07621714). The registered office is as shown on the legal and administrative information page.

The Trustees on the date of this report, all of whom served throughout the financial period unless otherwise indicated are as follows: -

Mr N Henry Chair Mr B Miller Vice-Chair Mr R Tenzer Treasurer (appointed 16 March 2021) Mr M Blane Mrs S Cooper (appointed 16 March 2021) Mr N Doffman Ms S Frais Mr P Joseph (appointed 16 March 2021) Mrs K Phillips MBE (appointed 16 March 2021) Mr S Salomon Mrs S Shieff

The current Trustees have the power to remove and appoint trustees. There are a maximum number of 14 trustees and not less than 8 who may be appointed to the Board. A Board election was held in March 2021 and a number of Trustees stood down at that time and the new trustees listed above joined the Board. The current terms of office of Mr Henry, Mr Miller and Mr Blane are due to expire in July 2022. A call for nominations was held and with no other nominations being received they have all been re-elected for a further 3 year term commencing July 2022. Mr Henry has also been reelected as Chairman for a further period following his re-election.

The Chief Executive controls the day to day management of the charity together with the senior managers and employees. The Chief Executive works closely with the Senior Leadership Team as listed below.

The Senior Leadership Team of the Charity is: Mr N Taylor Chief Executive Mrs J Baker College Principal Mrs H Sowa Director of Operations Mrs S Pollins Director of Fundraising and Marketing Mrs E Russell Head of HR Mr B Shine Finance Director/Company Secretary Mr A Weinstock Director of Business Development and Community Services

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Structure, governance and management

The Langdon Foundation was incorporated and established by Memorandum and Articles of Association on 4 May 2011 as amended on 6 July 2015.

The Langdon Group comprises the Langdon Foundation (charity number 1142742, company number 07621714), Langdon College (charity number 1088936, company number 4104466), Langdon Community (charity number 1086393, company number 4055338) and Langdon Housing (charity number 1142743, company number 7623246).

The Langdon Foundation charitable company is the sole member of Langdon College, Langdon Community and Langdon Housing and has the power to appoint or remove Trustees from the subsidiary charities. All three subsidiaries are registered charities. In 2012, The Langdon Foundation set up a company limited by guarantee, named the Langdon Trustee Company Limited (company number 08342169), which exists to protect residents’ financial interests upon funds being bequeathed to them.

The Foundation owns properties, raises funds and gives donations to Langdon College, Langdon Community and Langdon Housing.

The Board of Trustees is responsible for the overall governance of The Langdon Foundation as a charity. Trustees are co-opted by the existing Board of Trustees. Individual Trustees serve for a period of three years and may serve for up to nine consecutive years. There are no individual subscriptions or other sums payable by Members. All Trustees of the Charity and the subsidiary charities are expected to adhere to Langdon’s Code of Conduct which embraces the Nolan Committee’s “Seven Principles of Public Life”.

The management of the charity and regulatory compliance is delegated to the Chief Executive and an effective partnership exists with the Chairperson of the Board. The Chief Executive reports to trustees at Board Meetings. The Langdon Foundation introduced a more organised induction programme which includes a dedicated portal containing information about the history of Langdon, guides on Trustee responsibilities, current strategy, governance documents and Board reports. The Board as a group receive presentations on compliance and latest practice at least annually.

The external advisors of The Langdon Foundation are as set out on the legal and administrative page.

The trustees review management remuneration annually. The Langdon Foundation ensures its salaries remain competitive in the labour market, through conducting an annual pay review, paying individuals in line with normal industry practice and standards, and benchmarking salaries against other employers. Langdon determines the pay range for a vacancy prior to advertising it, following the creation and/or amendment of a job description and specification. On appointment, the starting salary is determined within that range to be offered to the successful candidate, based on relevant qualifications, experience and any recruitment and retention needs. Senior Leadership salaries are based on the same economic factors specified above, such as, qualifications, experience and other factors like supply and demand, but a spot salary is used on appointment and thereafter the cost of living increase is applied as appropriate.

Langdon Foundation raises funds for the subsidiary charities. Funds are raised and made available by the Langdon Foundation to the subsidiary charities for areas that are not funded from statutory sources such as Employment, the activities programme, Brady clubs and certain College activities. Funds are also raised for the purchase and maintenance of properties to be used by Langdon tenants in supported living and Langdon students at Langdon College. There are leases between Langdon Housing and individual tenants in supported living.

The Langdon Foundation benefits from voluntary help. During the year we had many volunteers who assisted with events and administrative tasks. These volunteers gave significant amounts of time to Langdon and we are so very grateful to all our volunteers for their loyal support, help and enthusiasm.

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

Corporate governance

Processes are in place to ensure that performance is monitored, and that appropriate management information is prepared and reviewed regularly by both the Chairperson and the Board.

The Trustees undertook a Governance review during 2019 and as a result, additional subcommittees were created (Clinical Governance, Community Services and Nominations and Remuneration Committees), The terms and conditions of all other committees were reviewed and updated. In March 2021 Board Elections stood place; a number of Trustees resigned at that time and 4 new Trustees as listed above joined the Board. As mentioned earlier in this report, three Trustees’ terms of office expire in July 2022 and following a nominations process were re-elected for a further term.

Systems of internal control are designed to provide reasonable assurance against material misstatement or loss.

They include:

an annual budget approved by the Trustees;
regular consideration by the Trustees and the Finance, Audit and Risk Committee of general budget performance;
delegation of day-to-day management and regulatory compliance authority; and
identification and management of risks.

Fundraising

Members of Langdon’s fundraising department organise fundraising events and co-ordinate the activities of our supporters in the wider community on behalf of the Langdon charities. Langdon does not use professional fundraisers or involve commercial participators. There have been no complaints about fundraising activity this year.

We are registered with the Fundraising Regulator. The fundraising department has signed up to the Fundraising Regulator’s Code of Fundraising Practice. Our fundraising staff have been appraised as to how the Code affects Langdon. As a result, our fundraising guidance and working practices are compliant. Volunteer fundraisers are given a briefing before they raise funds for Langdon and are also given regular updates/ reminders.

All direct marketing is undertaken by the fundraising department to ensure that it is not unreasonably intrusive or persistent. Contact is made through direct marketing – including activity updates - a maximum of six times a year and most recipients will receive communications less frequently. All marketing material contains clear instructions as to how a person can be removed from mailing lists. In 2018 we also contacted all those then on our database as part of our compliance activity for the GDPR (General Data Protection Regulation) which came into force in May 2018. We continue to offer donors and others the opportunity to be removed from our database.

Strategic Report

Objectives, activities, achievements and performance

The objects of the Charity are the advancement of education and the relief of individuals with special educational needs or mental illness and other associated difficulties including through the provision of support to their families and (save for purposes incidental and ancillary to those objectives) no other purposes. The Charity is established in accordance with the tenets of the Jewish religion.

Langdon is a leading charity that empowers some 120 Jewish adults with learning disabilities and autistic spectrum disorders with the skills and opportunities to live independently in their communities, within a Jewish ethos. Langdon operates in the Manchester area, North-West London and nearby areas and deals with more than 15 Local Authorities.

Our vision is to ensure that people with learning disabilities have the same opportunities as everyone else, so they can live independently in their local community. Our aim is that people with learning disabilities live in an inclusive world where they are valued equally.

Our aspiration is to create a community in which Jewish young people and adults with learning disabilities or with autistic spectrum disorders thrive and have equal opportunities to live the lives they choose.

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

We have been guided by the following strategic aims over the past year:

1. Diversify the range of life opportunities for members and their families

We would have contributed to improving the quality of life of our members and their families, by enhancing the range of employment, educational, recreational and social opportunities and offering meaningful support and advice that enables families to live independent lives.

2. Develop and equip our workforce to be able to respond to the increasing levels of complex needs and expectations of quality of service

In three years we would have significantly improved the level of staff engagement and we will have a workforce that has the capability, capacity and commitment to respond to the individual needs of our members.

3. Build organisational capacity to provide long-term sustainable housing/life options.

In three years we would have significantly increased the number of members who are living in a fit for purpose ‘home for life’ in their community.

4. Improve our engagement with the community and build the trust of our stakeholders so as to maximise levels of support for the organisation

In three years we would have significantly improved the level of support for the organisation by measurably increasing the level of donations from the community and the number of volunteers involved in the delivery of services and the governance of the organisation.

5. Identify mutually beneficial partnerships and/or collaborations that deliver costs effective

services and value for money

In three years we would have developed with other Jewish learning disability organisations a joint vision and strategy to meet the identified future needs of the community in order to avoid overlap, create efficiencies, cost savings and provide clarity to funders.

In 2021 our annual objectives aligned with the four key themes of our new 3 year strategy; optimising opportunities; making a difference to members and families; team learning and development and reaching out and partnerships and these are set out below with details as to what was achieved:

	Objective	Outcomes
Optimising Opportunity	Recognising our core business and capability, we will respond to the predicted growth in people with mild to moderate learning disabilities and autism in the Jewish community	 Improve our social work capacity to improve assessment processes, transition and admission arrangements  Undertook a review of eligibility criteria and statutory funding for supported living and employment including core support hours required
	We will ensure our members live in quality accommodation	 Became a better quality landlord  Issue new AST tenancies that are clear and transparent as to landlord and tenant obligations  Established open and transparent arrangements for the apportionment of rent, service charge and utility costs and issue regular statement of accounts

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

	Objective	Outcomes
Optimising Opportunity (continued)	Where no alternate quality provision is available, we will explore the extent to which we can and begin to more actively respond to the plurality of Jewish faith and the changing demographics in the UK Jewish community	 Consulted with more orthodox Langdon families to explore together how Langdon needs to change in order to be ready for more orthodox members and their families  Actively reached out to more orthodox communities in Manchester & Edgware seeking volunteers who can support Jewish practice, home hospitality on Sabbath and Festivals, and potential employees for Langdon.
	We will develop our capacity to continue to support members as they age as long as we can still meet their needs safely	 Invested in our workforce to ensure they can develop the skills needed to look after members as they age in particular understanding autism and ageing  Ensured we take personalised approach that takes into consideration our members changing level of care and accommodation needs in annual review  Began to ensure existing accommodation is fit for purpose and suitable for adaptation for needs as membersget older.

	Objective	Outcomes
Making a difference to members	We will work with members and their support network to develop every member supporting them to understand, map, and capture their own development ensuring this supports Langdon measure long term impact	 Improved our social work capacity to improve assessment processes, transition and admission arrangements  Undertook a review of eligibility criteria and statutory funding for supported living and employment including core support hours required
	In order to provide better support to our members, we will give more focus to ensuring families are supported by us and each other	 Became a quality landlord  Issued new AST tenancies that are clear and transparent as to landlord and tenant obligations  Established open and transparent arrangements for the apportionment of rent, service charge and utility costs and issue regular statement of accounts
	We will seek to expand early intervention with young people that supports transition and improves life chances	 Extended the youth provision at Langdon Brady

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

	Objective	Outcomes
Team learning and Development	We will significantly improve our levels of staff and volunteer engagement, skills and capabilities in order that they feel valued and equipped to respond to increasingly complex needs (mental health, autism, ageing etc.)	 Developed a learning and development programme to ensure quality and consistency in support  Built more effective partnerships and clear communication channels with families  Developed policies and culture that include expectations and defines acceptable behaviours including zero-tolerance approach to racism  Supported managers at all stages of their leadership journey  Designed and delivered leadership and management training  Created an employee recognition scheme

	Objective	Outcomes
Reaching out and Partnerships	Working with Kisharon and Norwood, we will seek to identify beneficial partnerships to deliver opportunities for our members and better services meeting the inevitable increase in demand for LD service	 Explored ways of working together to meet Cordis Bright strategic challenges  Continue “bridge building” exercise to build relationship and confidence
	We will improve our engagement with the community and build the trust of stakeholders to measurably increase support both financial and otherwise	 Improved our understand the potential of major donors and priorities of younger funders  Developed our approach to Donor Stewardship  Enhanced our approach to volunteer recruitment, training and deployment to support member activity & Jewish ethos  Improved understanding of need and impact measurement

The Langdon Foundation raised £1.6m from donations and fund generating activities before expenses; £1.2m after fundraising expenses. Our fundraising income comes from a variety of events, activities and other sources however the pandemic meant that may traditional fundraising events could not take place. We replaced many of these with a successful “crowdfunder” that raised £942k in 2021; other income included income from Trusts (£228k), our “Velo” (Bike Ride) (£128k) and Golf days (£50k).

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Langdon entities work closely together and in 2021 key achievements and developments were as follows:

Optimising Opportunities

Capacity of the Social Work team has been expanded with planned recruitment of student social workers and a student Occupational Therapist.
The review of IT is being carried out through a tender for the current IT support services. A grant application has been made to the Cranfield Trust for a Pro bono consultant with the aim of scoping and setting out digital requirements and needs.
The Langdon Housing team is nearing full capacity with Head of Housing and Housing administrator in post in London and the vacancy of administrator recruited for Manchester in 2022. Developments have been made ensuring Langdon is a ‘quality landlord’ through design of standardised easy read tenancy and utilities scheme information and a new Assured Short hold Tenancies which is now being issued. A new strategy is being formed on the apportionment of rent and service changes with assumptions being challenged and questions around the key principles. A programme of works has been compiled which includes refurbishment of bathrooms in Manchester properties and installation of hoists.
Initial research is taking place around eligibility criteria for grants for disabled facilities involving Head of Housing and lead social worker.
Jewish Cultural Programming has been reviewed with an emphasis on blended approach in 2022 of virtual Zoom sessions; in person learning, member’s connection with the local Jewish community and reaching out to the local communities in Manchester.

Making a difference to Members and their families

Implementation of I-Roc has been challenging, however, is now underway with 8 members of staff piloting the outcome-based framework, which measures impact and progress. This will be progressed with the setup of a task and finish group in March and identification of alternative digital platforms for care planning.
The recruitment of the Social Care Programming manager has allowed for the development and delivery of meaningful community activities. Consultation is currently taking place in addition to the Members area page for the website. This includes reaching out and developing partnerships in both London and Manchester.
Specialised agency (Paperweight trust is now a referral partner with Information and advice being signposted for members’ benefits and financial issues.)
Historical financial expectations of parents are being addressed with an action plan being drafted for submission at Board level.
Youth provision has been extended with the formation of two new age groups – 9-11 and, more recently, the +19. 2022 will see the further expansion with a satellite group based outside the Edgware area.
Recent successful Barnet framework bid will allow Langdon to develop a support model of transition for 16– 17-year-olds from April 2022.

Reaching out and Partnerships

Identified opportunities of the Cordis Bright report are being progressed with current discussions with Kisharon.
Team building has taken place with away days, designed to encourage team working across Langdon departments. Externally workshops, facilitated by the consultants, Mobilise, have taken place with colleagues at Kisharon.
A major donor manager has been recruited who will be developing young Langdon and involvement of young people in crowdfunding and other events. A stewardship plan has been compiled with several actions to enhance donor stewardship.
The volunteer page on the website has been updated alongside a new volunteer handbook to enhance volunteer recruitment, training and development.

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Team Learning and Development

The learning and development programme has been enhanced with the introduction of Mental Health Wellbeing training, and QCF awards for 18 candidates during 2022. The management team have been involved in QCF level 5 qualifications with the two registered managers enrolled at QCF level 7. Bespoke management workshops have been delivered over the previous 10 months to upskill leadership and skills.
Communication with families has involved the drafting and circulation of a family and friends agreement setting out Langdon’s commitment and expectations. In addition, the bullying and harassment policy has been updated with clear reporting process.
Employee recognition is being launched at staff celebration events that took place in early 2022, linked with values and nominations for awards.

Langdon College

The College continued to develop the curriculum to ensure students develop their skills to enter the world of work and become as independent as possible. Our focus remains on our key strategic aims:

To achieve high quality outcomes for our students by prioritising teaching and learning.
To continue to improve levels of efficiency and to achieve outstanding financial health.
To maximise opportunities for growth .

The Covid pandemic continued to have a significant impact on the College throughout 2021. The College continued to remain open when possible and successfully ensured that students could access learning online when needed. External work experience, for example, continued to be suspended and the focus of the curriculum delivery has been changed to reflect the mental health and well-being needs of students, families and staff. Attendance remained high at 95.7% and a learner survey in the Summer term of 2021 registered 95% of students being happy with their college experience, which in the light of the disruption is a tremendous achievement. The OFSTED inspection was disappointing as the overall grade was “Requires Improvement”. The report did note the hard work that had been undertaken around the students’ wellbeing and safeguarding.

Public benefit

The Trustees have complied with their duties set out in section 17 of the Charities Act 2011 to have due regard to the guidance published by the Charity Commission. The benefit to the public is manifestly demonstrated by the achievements contained in this report, all of which seeks to extend and improve the care of young people whose life chances, aspirations and contributions to society will be enhanced, as a result.

Support from Foundation consists of grants to College, Housing and Community for specific projects, and the provision of rented residential accommodation for these charities, which is purchased for their on-going requirements.

This support also enables the advancement of education for the College and gives financial assistance towards the support of young people and adults with special educational needs.

The support that is given by College, Housing and Community is unrelated to any individual’s ability to pay for services as Langdon Foundation enables housing to be available for those individuals who do not have the financial means to contribute towards their own home and is within the remit of the Foundation’s areas of operation. Members who live in Langdon houses have the benefit of living in homes that give a good standard of accommodation, which might not have otherwise been possible.

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Risk management

Langdon believes that it has appropriate procedures and controls to adequately mitigate against risks to which it is exposed. Systems include:

An annual plan and annual budget which are approved by the Trustees;
regular consideration by the senior leadership team and Trustees of financial results, variance from budgets and non-financial performance indicators;
in depth review of financial performance by a newly-established the Finance, Risk and Audit Committee;
continuing development of a performance measurement framework to ensure we further improve our understanding of our work and its impact;
scaled authority levels and segregation of duties;
identification and management of risks.

Langdon’s approach to risk management includes the identification of risks on both ‘top down’ and ‘bottom up’ bases, and the rating of identified risks according to the likelihood and impact of the risk occurring. We overlay on this a review of the risks to delivery of the business plan for the current and subsequent years. Mitigating controls are identified and, where further action is required, deadlines and responsibilities assigned. Those activities with higher risk ratings are prioritised. Our risk assessment was again reviewed in early 2022.

The Covid-19 pandemic added an additional risk in 2020 & 2021 and we prepared specific action plans in response to the situation. We changed our traditional fundraising activities and held a successful crowdfunder in 2021 and plan a similar event in 2022. PPE was been purchased as needed and we adapted our way of working with those we support and in our offices. Most of the income that relates to Supported Living arrangements, Housing Benefit and College Income from statutory sources has remained secure. Costs have been reduced where possible and we took advantage of the UK Government’s Furlough scheme. Many activities such as the Brady club went online and most of our office staff worked from home for much of the time and have returned to personal attendance as conditions, guidance and regulations allowed.

The inflationary environment that is affecting the United Kingdom in 2022 has added an additional risk and the Trustees and Senior Leadership Team are monitoring the impact and will respond as needed.

In addition to review by the Senior Leadership Team, the risk register is reviewed regularly by the Finance Audit and Risk Committee on behalf of the Board of Trustees, who also receive updates on key risks.

The key risk areas have been identified as:

Care and Safeguarding including infection risk
Fundraising risk including the impact of the economy on fundraising
Financial risk including dependency upon current government funding arrangements for the people we support
Facility risks
People risks

Each of these areas have been reviewed in appropriate detail and have mitigation plans and controls in place and a risk owner. Our mitigation plans include the following:

Care and Safeguarding – mandatory training and auditing of services with oversight from our Clinical Services Committee
Fundraising – a successful crowd funder event was held in 2021 with plans well developed for a similar event in 2022
Financial risk – regular management accounts and cash flow projections. Regular contact with Local Authority Commissioners takes place at a senior level
Housing risks – portfolio regularly reviewed, new Health and Safety arrangements have been implemented

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Financial Review, Management Policies and Results for the Year

The Statement of Financial Activities (SoFA), set out on page 17, shows that the Foundation received donations and income of £8,786,196 (2020: £8,442,893) of which £8,801,511 (2020: £8,255,191) was paid out on expenses, leaving a deficit of £15,315 (2020 surplus: £187,702) before revaluation of properties.

Our income and expenditure are finely balanced and the continuing impact of changes to minimum wage rates without comparable increases in statutory funding continues that situation. The Management team continue to review the cost base of the charity and our income generating capability with the aim of giving the charity financial long-term stability.

As set out in Note 16 to the accounts, in 2022 the Foundation’s borrowing with Lloyds Bank was replaced with financing from Unity bank. After a 1 year interest-only period, this is a capital repayment loan repayable over a further 19 years.

The financial environment in which the College operates remains finely balanced and is expected to continue to be so for the foreseeable future. The Education and Skills Funding Agency is the primary source of the educational fee funds, Elements 1 and 2. The Local Authorities are the commissioning agents and primary contributors of funds for the care and therapy services received by students, classed as Element 3. Income has altered proportionally to the changes in student numbers, their level of dependency and need and, the change from residential to day placement. Authority and parents. Additional income for student travel and extra-curricular and social activities has also been received.

Reserves

The reserves of the Langdon Foundation are almost fully invested in fixed assets for the use of College students and Community residents. The charity holds reserves in the following entities: Foundation £5,437,273, Community £1,491,942, College £239,022 and Housing £231,823. Group total reserves are £7,400,059, out of which £855,938 is restricted. £10,180,603 relates to tangible fixed assets (2020: £10,260,476), leaving unrestricted reserves at a negative (£3,636,480) i.e. there are no free reserves. Our consolidated balance sheet remains strong with current assets of £1,993,990 together with freehold and leasehold properties totalling £10,039,572.

Much of the activity of the Langdon Group takes place through subsidiary charities and companies, as referred to earlier in this report. The financial performance of each subsidiary undertaking was as expected, and summary financial results, net assets and liabilities of the subsidiaries are set out in note 1.3. Approximately 80% of our operating income comes from the government, mostly through contracts for care services with Local Authorities as well as Housing Benefit. If these care contracts were terminated, and the income stopped, we would also stop providing the care services thereby reducing costs. The trustees consider that Langdon does not need to hold substantial financial reserves against the risk that these contracts might cease and has deemed six months’ income as appropriate. Most of the remaining 20% of Langdon’s income comes from voluntary donations and a reduction in this income would directly affect our ability to provide our services. The trustees consider that financial reserves need to be held to allow sufficient time to reduce expenditure and identify alternative funding. The trustees have therefore set a reserves policy which recognises this risk and they seek to hold reserves which would cover a 25% reduction in net voluntary income for the next year. Based on the budget for the year ending 31 December 2022 this would amount to £390,000. To incorporate subsidiaries’ reserve policies, total group reserves would amount to £2,170,000. In considering the risk of a reduction in voluntary income, the trustees consider each major source and the likelihood that this might rise, fall or remain stable. In general, the Trustees are of the view that voluntary income is likely to remain challenging but stable in the foreseeable future after recovering from a dip in income in 2021 caused by circumstances around Covid-19.

In considering the financial reserves available, the trustees recognise that most of the unrestricted funds are used to finance tangible fixed assets which Langdon uses to provide its services. Although these assets could be sold to release cash, this would take time. The purchase of real estate assets is funded by combination of donations, operational surplus and bank loans. The trustees have therefore excluded the tangible fixed assets and bank loan from the calculations of available financial reserves. The trustees have used unrestricted net current assets as the basis for considering the financial reserves available. At balance sheet date this amount is £1,220,000 which is 56% of the desired level. Further fundraising is continuing in 2022, and the intention is to increase our cash reserves.

Taking these factors together, the financial statements have therefore been prepared on the basis that the Foundation is a going concern.

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Staff training and career development

The Foundation is committed to the training, career development and welfare of its employees. An individual’s career development is assessed through annual appraisal and supervision. Training programmes are provided to meet ongoing needs, with the aim of developing employees for both their current and their future roles. Full and fair consideration of applications is made for employment of disabled persons and we are a member of the disability confident scheme.

We commenced a leadership programme in 2020 and reviewed our training portfolio as a result of which we engaged an additional training provider. We also introduced a peer-support programme. In 2021 we added additional vocational qualifications.

Staff Health & Wellbeing

We continued to ensure that all staff were fully aware of our Employee Assistance Programme as part of our wellbeing efforts in 2021 and into 2022. We also engaged with our staff in a series of online sessions and arranged gift packs to groups of staff – in particular for our front line support staff who did not have the option of working from home during the Covid-19 pandemic. For office based staff we introduced a hybrid working framework.

We engaged with the Local Authorities that we work with to ensure that front line staff had access to testing regimes and vaccinations. We received funds from Local Authorities for infection control.

Future plans

In 2021, Trustees developed a strategic framework to guide the organisation over the next 3 years. Langdon’s strategic aims are set out in details earlier in this report. Specific objectives and planned outcomes for 2022 are shown below.

	Objective	Outcomes
Optimising Opportunity	Recognising our core business and capability, we will respond to the predicted growth in people with mild to moderate learning disabilities and autism in the Jewish community.	 Develop an annually updated growth plan  Undertake a review of IT and digital technology to ensure future proofing through investment in innovation, technology, systems and workflow to support leaner processes and new models of care
	We will ensure our members live in quality accommodation.	 Expand housing strategy to clarify scale of growth and areas of focus for new developments (both for new members and for moving away from rentals)  Evaluate development opportunities that arise through our work & withpartners
	Where no alternate quality provision is available, we will explore the extent to which we can begin to more actively respond to the plurality of Jewish faith and the changing demographics in the UK Jewish community	 Enhance the Jewish character of Langdon service provision and continue to improve our existing Jewish programming reassuring all that they will take part at the level they wish to  Undertake a feasibility study exploring the costs and benefits of separate houses for orthodox members in Manchester and the feasibilityof doingthe same in London

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

	Objective	Outcomes
Making a difference to members	We will work with members and their support network to develop every member supporting them to understand, map, and capture their own development ensuring this supports Langdon measure long term impact.	 Develop an individual learning development plan for each members  Develop a model of ‘Team around the Member’ to support choice, control and self-determination  Each member to have a personalised decision making agreement.  Improve the ability to describe member’s journey and success through reach and impact measures.  Involving members in decisions about their own care, shaping and influencing, breaking down barriers between members andprofessionals
	In order to provide better support to our members, we will give more focus to ensuring families are supported by us and each other.	Develop a families’ forum and explore the potential of mutual support for families
	We will seek to expand early intervention with young people that supports transition and improves life chances.	Review and evaluate models of transition into Langdon Services
Team learning and Development	We will significantly improve our levels of staff and volunteer engagement, skills and capabilities in order that they feel valued and equipped to respond to increasingly complex needs (mental health,autism,ageingetc.)	Develop an overarching culture that celebrates diversity and encompasses diversity and inclusion.
Reaching out and Partnerships	Working with Kisharon and Norwood, we will seek to identify beneficial partnerships to deliver opportunities for our members and better services meeting the inevitable increase in demand for LD services	A single point of access where LD enquiries are managed and directed

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

Connected charities

The Langdon Foundation is connected to three charities which are Langdon Housing, Langdon Community and Langdon College, which are all registered with the Charity Commission. The Langdon Foundation raises funds and gives donations to Langdon College, Langdon Community and Langdon Housing. The Langdon Foundation has the right to appoint and remove trustees of Langdon College, Langdon Housing and Langdon Community.

Disclosure of information to auditors

Each of the Trustees has confirmed that there is no information of which they are each aware which is relevant to the audit, but of which the auditor is unaware. They have each further confirmed that they have each taken appropriate steps to identify such relevant information and to establish that the auditors are aware of such information.

Statement of trustees’ responsibilities in relation to the financial statement

The Charity’s trustees (who are also the directors of The Langdon Foundation for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”.

Company law requires the Charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the 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 (Statement of Recommended Practice);
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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 the group and to enable them to ensure that the financial statements comply with the Companies Act 2006 and the Charity’s constitution. They are also responsible for safeguarding the assets of the Charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees’ Annual Report including the Strategic Report was approved on behalf of the Board of Trustees

…………………………………..

Mr N Henry

Chairman of Trustees 1[st] December 2022

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF LANGDON FOUNDATION

Independent Auditor’s Report to the Members of Langdon Foundation

Opinion

We have audited the financial statements of Langdon Foundation (‘the charitable company’) and its subsidiaries (‘the group’) for the year ended 31 December 2021 which comprise the Consolidated Statement of Financial Activities, Group and Charity Balance Sheets, Consolidated Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the group’s and the charitable company’s affairs as at 31 December 2021 and of the group’s income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustee's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's or the group’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion based on the work undertaken in the course of our audit

the information given in the trustees’ report, which includes the directors’ report and the strategic report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the strategic report and the directors’ report included within the trustees’ report have been prepared in accordance with applicable legal requirements.

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF LANGDON FOUNDATION

Matters on which we are required to report by exception

In light of the knowledge and understanding of the group and the charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate and proper accounting records have not been kept; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 11 the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and noncompliance with laws and regulations are set out below.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charitable company and group operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006, the Charities Act 2011 together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s and the group’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company and the group for fraud. The laws and regulations we considered in this context for the UK operations were General Data Protection Regulation (GDPR), health and safety legislation, employment legislation, tax legislation, and CQC Regulations for service providers and managers.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF LANGDON FOUNDATION

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within income recognition, and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission, and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Tim Redwood Senior Statutory Auditor For and on behalf of Crowe U.K. LLP Statutory Auditor

London

14 December 2022

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Note Income from: Donations 3 Charitable activities 4 Interest income 5 Total income Expenditure on: Raising Funds: Costs of generating donations and event income Charitable activities: Education and student recreation Supported living arrangements 6 Total expenditure Net Income/(expenditure) Profit on sale of Fixed Assets Gain on revaluation of fixed assets Transfers between funds Net Movement in Funds Reconciliation of funds: Total funds brought forward Total funds carried forward	Unrestricted Funds Restricted funds Total funds 2021 Total funds 2020 £ £ £ £ 1,352,653 236,783 1,589,436 1,790,761 6,996,067 200,678 7,196,745 6,651,185 15 - 15 947
	8,348,735 437,461 8,786,196 8,442,893
	421,211 - 421,211 418,243 1,216,628 6,504,696 38,072 620,904 1,254,700 7,125,600 1,150,947 6,686,001
	8,142,535 658,976 8,801,511 8,255,191
	206,200 (221,515) (15,315) 187,702 6,983 - 6,983 - 166,185 - 166,185 649,373 (286,162) 286,162 - -
	93,206 64,647 157,853 837,075
	6,450,916 791,292 7,242,208 6,405,133
	6,544,123 855,938 7,400,061 7,242,208

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities.

The statement of financial activities also complies with the requirements for the consolidated income and expenditure account under the Companies Act 2006.

Company registration number: 07621714

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) CONSOLIDATED AND CHARITY BALANCE SHEETS AS AT 31 DECEMBER 2021

Fixed Assets Tangible Assets 14 Current assets: Debtors 15 Cash at bank and in hand Total Current assets Liabilities: Creditors: Amounts falling due within one year 16 Net current assets/(liabilities) Total assets less current liabilities Creditors: Amounts falling due after more than one year 16 Total net assets The funds of the Charity: Restricted funds 17 Revaluation Reserves Unrestricted funds Total funds 18	Group Charity 2021 2020 2021 2020 £ £ £ £ 10,180,603 10,260,476 10,114,945 10,170,425 1,272,125 953,601 309,660 326,037 721,865 856,780 284,977 118,073
	1,993,990 1,810,381 594,637 444,110
	(4,774,532) (4,828,649) (5,272,309) (5,124,776)
	(2,780,542) (3,018,268) (4,677,672) (4,680,666)
	7,400,061 7,242,208 5,437,273 5,489,759
	- - - -
	7,400,061 7,242,205 5,437,273 5,489,759
	855,938 791,292 3,826,303 692,940 683,965 3,992,488 3,992,488 3,826,303 2,551,635 2,624,613 751,845 979,491
	7,400,061 7,242,208 5,437,273 5,489,759

Net income for the Charity only was a deficit of £52,487 (2020: £762,611).

The notes at pages 20 to 35 form part of these accounts.

Mr N Henry Trustee

Approved and authorised for issue by the trustees on 1[st] December 2022.

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2021

Note Cash flows from operating activities: Net cash (used by)/provided by operating activities 20 Cash flows from investing activities: Purchase of tangible fixed assets Proceeds from sale of tangible fixed assets Net cash provided by/(used in) investing activities Cash flows from financing activities: Interest received Repayments of borrowing Cash inflows from new borrowing Net cash provided by financing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period Analysis of cash and cash equivalents Cash at bank and in hand Notice deposits (less than 3 months’ notice) Total cash and cash equivalents	Note Cash flows from operating activities: Net cash (used by)/provided by operating activities 20 Cash flows from investing activities: Purchase of tangible fixed assets Proceeds from sale of tangible fixed assets Net cash provided by/(used in) investing activities Cash flows from financing activities: Interest received Repayments of borrowing Cash inflows from new borrowing Net cash provided by financing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period Analysis of cash and cash equivalents Cash at bank and in hand Notice deposits (less than 3 months’ notice) Total cash and cash equivalents	2021 2020 £ £ (168,354) 285,393
		(62,809) (150,132) 96,233 -
		33,424 (150,132)
		15 947 - - - -
		15 947
		(134,915) 136,208
		856,780 720,572
		721,865 856,780
		2021 2020 £ £ 721,865 856,780 - -
		721,865 856,780

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

1.1 Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 Preparation of the accounts on a going concern basis

In considering the adoption of the going concern basis for preparing the financial statements the trustees have considered the financial reserves available. The trustees recognise that most of the unrestricted funds are used to finance tangible fixed assets which Langdon uses to provide its services. Although these assets could be sold to release cash, this would take time. Taking these factors together with those set out on pages 5 to 7 of the trustees’ report the trustees have concluded that the financial statements should be prepared on the basis that the Foundation is a going concern.

1.3 Basis of consolidation

The financial statements consolidate the results of the charity, The Langdon Foundation “Foundation” and its subsidiary undertakings Langdon College “College”, Langdon Community “Community” and Langdon Housing “Housing”. These are all also incorporated charities. Subsidiaries have been consolidated on a line by line basis. A separate Statement of Financial Activities and Income and Expenditure Account for the Charity has not been presented because the Charity has taken advantage of the exemption afforded by section 408 of the Companies Act 2006.

These companies are limited by guarantee and The Foundation has the power to appoint and remove Trustees and is the sole member of the entities. The registered address of The Langdon Foundation and all its subsidiaries is Unit 506, Centennial Park, Centennial Avenue, Elstree, Borehamwood, WD6 3FG.

Controlled company	Country of registration	Status
Langdon College	England and Wales (04104466)	Registered charity (1088936)
Langdon Community	England and Wales (04055338)	Registered charity (1086393)
Langdon Housing	England and Wales (07623246)	Registered charity (1142743)
Langdon Trustee Company	England and Wales (08342169)	Company limited by guarantee

The principal activity and the results of these controlled companies for the last relevant financial period were as follows:

ollows:
			Income	Expenditure	Net movement
					in funds
			2021	2021	2021
			£	£	£
	Principal activity
Langdon College	College education	and
	residential services		1,296,318	1,272,844	23,474
Langdon Community	Supported Living		4,412,847	4,299,895	112,952
Langdon Housing	Housing services		1,640,593	1,566,593	73,914
Langdon Trustee Company	Trustee services		-	158	(158)

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

ES TO THE ACCOUNTS THE YEAR ENDED 31 DECEMBER 2021
	Total	Total	Reserves
	Assets	Liabilities	as at 31
			December
	2021	2021	2021
	£	£	£
Langdon College	309,170	(70,148)	239,022
Langdon Community	1,793,513	(301,573)	1,491,941
Langdon Housing	395,097	(163,275)	231,823
Langdon Trustee Company	1,198	(1,198)	0
Langdon Foundation	10,709,582	(5,272,310)	5,437,273

The charity has taken advantage of the exemptions available under the Companies Act from preparing a Statement of Financial Activities and Statement of Cash flows for the charity only.

1.4 Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Donations are recognised when received. Income from government or other grants, whether “capital” grants or “revenue” grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

Income receivable for the provision of education, housing or supported living services are recorded in the Statement of Financial Activities in the year in which these services are provided.

Investment income is accounted for when receivable.

1.5 Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.

Costs of raising funds comprise those costs associated with attracting voluntary income and the costs for fundraising purposes from charity events.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly.

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

1.6 Tangible fixed assets and depreciation

Freehold land and building are recorded at valuation. Other tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the value less estimated residual value of each asset over its expected useful life as follows:

Freehold land is not depreciated Freehold buildings 1% - 2% Computer equipment 33% straight line Fixtures, fittings & equipment 25% straight line Motor vehicles 25% straight line

All single items with a value less than £1,000 have not been capitalised.

The policy with respect to impairment reviews of fixed assets is that these assets are inspected regularly for any impairment and any defect remedied so as to maintain current value.

1.7 Investments

The Charity holds no investments.

1.8 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered and provision for bad and doubtful debts. Prepayments are valued at the amount prepaid net of any discounts due.

1.9 Cash at bank and in hand

Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.10 Creditors and provisions

Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

1.11 Financial instruments

The Charity has financial assets and liabilities that qualify as basic financial instruments together with an interest rate swap. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. The interest rate swap is recognised initially at cost, excluding any transaction costs, and subsequently at fair value. Changes in the fair value are recognised in the Statement of Financial Activities as part of the interest cost for the year.

1.12 Critical accounting judgements and key sources of estimation uncertainty

In the application of the group’s accounting policies described above, the Trustees are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. These estimates, judgements and assumptions are made based on a combination of past experience, professional expert advice and other evidence that is relevant to the particular circumstance. In the trustees’ opinion, the estimate with the greatest impact on the financial statements relates to the revaluation of properties. Properties are revalued to market value after taking professional advice and taking account of current market conditions.

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

1.13 Pensions

The Group operates several different pension schemes.

The Langdon Foundation, Langdon Community and Langdon Housing all operate a defined contribution scheme, Langdon College also operates a defined benefit scheme.

For defined-contribution schemes, the amount charged to the SoFA in respect of pension costs and other postretirement benefits is the contribution payable in the year. Any difference between the charge to the SoFA and the contributions payable to the scheme is shown as an asset or a liability in the Balance Sheet. The defined benefit schemes are multi-employer schemes and it is not possible to identify the Charity’s share of the underlying assets and liabilities of the multi-employer scheme. Participation in such schemes is accounted for as if they were defined contribution schemes.

1.14 Operating leases

Rentals payable under operating leases are charged against income on a straight line basis over the lease period.

1.15 Fund accounting

The Langdon Foundation maintains various types of funds as follows, and transfers are made where necessary as permitted by the nature of the funds:

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.
Restricted funds represent income received which is allocated by the donor to a specific project. The restrictions are binding on the Trustees of the charity.
Designated funds represent funds which are unrestricted, but the Trustees have designated them for a specific purpose to further the objectives of the charity.

2 Legal status of the Charity

The Charity is constituted as a Company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.

3 Donations

	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
	2021	2021	2021	2020
	£	£	£	£
Donations	1,352,653	236,783	1,589,436	1,790,761

Donations relating to unrestricted funds in the prior period were £1,140,013 and restricted funds £650,748

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

4 Charitable activities

	Unrestricted	Restricted	Total	Total funds
	funds	funds	funds	2020
	2021	2021	2021
	£	£	£	£
Provision of housing, education and
supported living arrangements	6,996,067	200,678	7,196,745	6,651,185

Prior period income from charitable activities relating to unrestricted funds was £6,533,176 and restricted funds £118,009.

5 Investment income

	2021	2020
	£	£
Interest receivable	15	947

6 Analysis of expenditure

Staff costs Direct fundraising costs Other direct costs Governance costs (note 7)	Cost of raising funds Education and student recreation Supported living arrangements Total 2021 Total 2020 £ £ £ £ £ 284,541 803,675 4,648,686 5,736,902 5,349,822 136,669 - - 136,669 84,766 - 441,672 2,438,754 2,880,426 2,765,009 - 9,353 38,161 47,514 55,594
	421,210 1,254,700 7,125,601 8,801,511 8,255,191

Prior period expenditure was £8,255,191 of which £7,748,804 was unrestricted and £506,387 was restricted.

Included in staff costs and other direct costs are support costs totalling £453,469.

7 Analysis of governance costs

Governance costs comprises: Legal and professional fees Audit fees Bank charges and interest	2021 2020 £ £ 11,974 5,929 25,680 9,860 24,000 25,665
	47,514 55,594

Governance costs include payments to the auditors in respect of audit fees amounting to: Group - £25,680 (2020: £24,000) including Charity £6,420 (2020: £6,000).

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

8 Net income / (expenditure) for the year

This is stated after charging:

	2021	2020
	£	£
Depreciation	212,634	204,206
Auditor’s remuneration	25,680	24,000
Interest payable	125,971	126,496
Operating lease costs	955,325	816,768

9 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Wages and salaries Social security costs Pension costs he number of employees having benefits in excess of £60,000 or more were: £60,000 to £70,000 £70,000 to £80,000 £90,000 to £100,000 £120,000 to £130,000	2021 2020 £ £ 5,077,558 4,743,665 457,090 417,088 202,253 189,069
	5,736,901 5,349,822
	2021 2020 Number Number 1 1 3 2 - - 1 1

The number of employees having benefits in excess of £60,000 or more were:

5 of the employees whose annual emoluments exceed £60,000 (2020: 4) had retirement benefits accruing under defined-contribution pension schemes which totalled £44,273 (2020: £37,485) in the period.

The key management personnel of the Charity comprise the Chief Executive and the Finance Director. The total amounts of employee benefits received £198,823 (2020: £221,427).

During the year termination payments totalling £31,148 (2020: £53,514) were paid. Termination payments are taken to the profit and loss account at the point that a constructive or legal obligation is entered into.

None of the Trustees of The Langdon Foundation (or any persons connected with them) received any remuneration during the period or in 2020. Trustees were reimbursed £nil for expenses (2020 nil) during the year.

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

10 Staff Numbers

The average monthly head count of employees during the year was as follows:

Charitable activities Fundraising Governance Administration	2021 2020 Number Number 163 8 2 41 160 8 2 36
	214 206

11 Pension and other post-retirement benefit commitments

The Group operates a number of different pension schemes. The Langdon Foundation, Langdon Community and Langdon Housing operate a defined-contribution scheme. Langdon College operates both a defined-contribution and a defined-benefit scheme. Defined-benefit schemes, which are classified as multi-employer schemes, where the participating employer is unable to identify their share of the assets or liabilities, may be accounted for as if they were defined-contribution schemes. As a result, the company’s contributions payable in the accounting period are the amounts charged in the financial statements.

Teachers’ Pension

The College participates in the Teachers’ Pension Scheme (“the TPS”) for its teaching staff. The pension charge for the year includes contributions payable to the TPS of £81,869 (2020: £76,208) and at the year-end £9,611 (2020 - £9,094) was accrued in respect of contributions to this scheme.

The TPS is an unfunded multi-employer defined benefits pension scheme governed by The Teachers’ Pensions Regulations 2010 (as amended) and The Teachers’ Pension Scheme Regulations 2014 (as amended). Members contribute on a “pay as you go” basis with contributions from members and the employer being credited to the Exchequer. Retirement and other pension benefits are paid by public funds provided by Parliament.

The employer contribution rate is set by the Secretary of State following scheme valuations undertaken by the Government Actuary’s Department. The most recent actuarial valuation of the TPS was prepared as at 31 March 2016 and the Valuation Report, which was published in March 2019, confirmed that the employer contribution rate for the TPS would increase from 16.4% to 23.6% from 1 September 2019. Employers are also required to pay a scheme administration levy of 0.08% giving a total employer contribution rate of 23.68%.

The 31 March 2016 Valuation Report was prepared in accordance with the benefits set out in the scheme regulations and under the approach specified in the Directions, as they applied at 5 March 2019. However, the assumptions were considered and set by the Department for Education prior to the ruling in the ‘McCloud/Sargeant case’. This case has required the courts to consider cases regarding the implementation of the 2015 reforms to Public Service Pensions including the Teachers’ Pensions.

On 27 June 2019, the Supreme Court denied the government permission to appeal the Court of Appeal’s judgment that transitional provisions introduced to the reformed pension schemes in 2015 gave rise to unlawful age discrimination. The government is respecting the Court’s decision and has said it will engage fully with the Employment Tribunal as well as employer and member representatives to agree how the discriminations will be remedied. A consultation was launched by the government on 16 July 2020, and closed to responses on 11 October 2020. As a result of the consultation, the government announced on 4 February 2021 that it intends to proceed with a deferred choice underpin under which members will be able to choose either legacy or reformed scheme benefits in respect of their service during the period between 1 April 2015 and 31 March 2022 at the point they become payable.

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

The TPS is subject to a cost cap mechanism which was put in place to protect taxpayers against unforeseen changes in scheme costs. The Chief Secretary to the Treasury, having in 2018 announced that there would be a review of this cost cap mechanism, in January 2019 announced a pause to the cost cap mechanism following the Court of Appeal’s ruling in the McCloud/Sargeant case and until there is certainty about the value of pensions to employees from April 2015 onwards. The pause was lifted in July 2020, and a consultation was launched on 24 June on proposed changes to the cost control mechanism following a review by the Government Actuary. Following a public consultation, the Government have accepted three key proposals recommended by the Government Actuary, and are aiming to implement these changes in time for the 2020 valuations.

In view of the above rulings and decisions, the assumptions used in the 31 March 2016 Actuarial Valuation may become inappropriate. In this scenario, a valuation prepared in accordance with revised benefits and suitably revised assumptions would yield different results than those contained in the Actuarial Valuation.

Until the cost cap mechanism revision is completed it is not possible to conclude on any financial impact or future changes to the contribution rates of the TPS. Accordingly, no provision for any additional past benefit pension costs is included in these financial statements.

Defined - contribution scheme

The Group contributes towards the Langdon Group Schemes run by Nest and Aegon which are defined contribution schemes. The assets of the scheme are held separately from those of the Group in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund. Contributions payable during the year were £120,184 (2020: £112,561.)

12 Related party transactions

At the year end, Langdon Housing had a creditor of £99,055 (2020: £238,449) due to The Langdon Foundation. During the year, Langdon Housing was charged rent of £325,296 (2020: £326,970) by The Langdon Foundation and the year end balance relates to these rentals.

At the year end, Langdon College had a creditor of £31,938 (2020: £22,750) to The Langdon Foundation. During the year, The Langdon Foundation charged Langdon College rent of £18,156 (2020: £18,144) and recharges of £17,156 (2020: £16,950) for shared costs. Langdon College also received donations that were initially received by Langdon Foundation.

At the year end, The Langdon Foundation had a creditor of £901,829 (2020: £773,605) due to the Langdon Community. During the year, Langdon Community was charged £5,700 (2020: £5,700) as rent by The Langdon Foundation. Donations of £180,523 (2020: £115,382) were paid to Langdon Community. The remaining creditor related to the costs settled by Langdon Community on behalf of The Langdon Foundation and the bank transfers to meet the cash shortfalls in The Langdon Foundation.

At the year end, Langdon Community owed £nil (2020: £4,584) to Langdon College in respect of shared personnel costs.

Trustees were reimbursed £nil for expenses (2020 £nil) during the year.

In aggregate, donations of £75,363 (2020: £92,888) were received from Trustees. £10,500 of these donations were restricted (2020: £36,000).

13 Corporation tax

As a charity, Langdon Foundation is exempt from UK tax on income and gains to the extent that these are applied to its charitable objects. No UK tax charges have arisen in the Charity, during the year or the previous year.

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

14 Tangible fixed assets

Land and Buildings Leasehold improvements £ £ 10,039,572 54,002 12,376 5,999 (96,233) - 68,285 -	Land and Buildings Leasehold improvements £ £ 10,039,572 54,002 12,376 5,999 (96,233) - 68,285 -	Computer Equipment £ 195,849 20,259 - -	Fixtures &Fittings Motor Vehicles Total £ £ £ 295,107 89,037 10,673,567 5,130 19,045 62,809 - - (96,233) - - 68,285	Fixtures &Fittings Motor Vehicles Total £ £ £ 295,107 89,037 10,673,567 5,130 19,045 62,809 - - (96,233) - - 68,285
10,024,000	60,001	216,108	300,237	108,082 10,708,428
- 97,900 (97,900)	35,185 14,818 -	107,304 46,506 -	217,168 34,862 -	53,434 413,091 18,548 212,634 - (97,900)
-	50,003	153,810	252,030	71,982 527,825
10,024,000	9,998	62,298	48,207	36,100 10,180,603
10,039,572	18,817	88,545	77,939	35,603 10,260,476
	Land and Buildings Computer Equipment £ £ 10,039,572 121,536 12,376 19,299 (96,233) - 68,285 -		Fixtures & Fittings Total £ £ 176,402 10,337,510 2,763 34,438 - (96,233) - 68,285
	10,024,000 140,835		179,165 10,344,000
	- 54,130 97,900 34,636 (97,900) -		112,955 167,085 27,334 159,870 - (97,900)
	- 88,766		140,289 229,055
	10,024,000 52,069		38,876 10,114,945
	10,039,572 67,406		63,447 10,170,425

All assets are used for charitable purposes.

During 2017 Land and buildings were valued by independent surveyors Pinders at market value with an effective valuation date of 31 December 2017. During 2020 the revaluation was updated by reference to Land Registry House Price Index changes to December 2020. A new valuation in connection with the new borrowing arrangements was carried out by JLL in early 2022. The value of £10,039,571 (historical cost £7,308,532) consists of Freehold Properties £6,722,324 (historical cost £4,868,531) and Long Leasehold Properties £3,317,249 (historical cost £2,440,001).

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

15 Debtors

Trade debtors Amounts owed by group undertakings Other debtors Prepayments and accrued income reditors: mounts falling due within one year Trade creditors Taxes and social security costs Other creditors Accruals Deferred income Amounts owed to group undertakings Bank loans	Group Charity 2021 2020 2021 2020 £ £ £ £ 718,774 - 431,780 - 1,600 130,944 - 261,199 59,770 58,392 3,673 8,394 493,571 463,429 173,443 56,444 1,272,124 953,601 309,660 326,037 Group Charity 2021 2020 2021 2020 £ £ £ £ 149,325 149,163 58,127 239,472 171,255 209,935 47,932 223,402 69,902 32,472 8,552 81,109 65,274 47,400 5,780 56,592 178,445 176,125 178,445 176,125 - - 901,829 773,605 4,000,000 4,000,000 4,000,000 4,000,000	Group Charity 2021 2020 2021 2020 £ £ £ £ 718,774 - 431,780 - 1,600 130,944 - 261,199 59,770 58,392 3,673 8,394 493,571 463,429 173,443 56,444
		1,272,124 953,601 309,660 326,037
	4,774,532 4,828,649 5,272,309 5,124,776

16 Creditors: Amounts falling due within one year

Deferred income represents parental contributions received towards the cost of housing provision of our members and two trust grants.

Balance as at 1 January 2021 Amount received in the year Amount released to income from charitable activities Balance as at 31 December 2021	Group Charity £ £ 176,125 176,125 - (17,680) (17,680)
	158,445 158,445

In January 2018 all bank loans were consolidated into a single £4m facility with Lloyds bank. An £3m was drawn down in January 2018 and £1m drawn down in May 2018. This loan was interest only with variable interest charged at 2.95% above Bank of England base rate with an original requirement to refinance after 3 years. The loan was secured on the majority of the Foundation’s properties. The refinancing date was extended to May 2022. In May 2022 the Lloyds facility was repaid and replaced with a 20 year repayment loan with Unity bank which is secured on the majority of the Foundation’s properties.

Included in Other creditors is an interest rate swap which matured in early 2021. The swap was for a notional amount of approximately £1 million with a fixed rate of 2.88% and a floating rate based on the UK base rate.

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

17 Analysis of charitable funds

Analysis of movements in restricted funds

Langdon Foundation Property Development Fund Strategic Project Staff Celebration Volunteer manager Langdon Community Brady Club Employment/Social Enterprise Ambassadors Manchester Supported Living Manchester Mini Bus Enterprise Manchester Occupational Therapist Staff training Infection Control Funds Langdon College Nathan Laski Memorial CT Brotherton Real Estate ESFA Pension Grant EFA Capital Programme City Bridge Trust ESFA Tuition Fund Langdon Housing Property maintenance fund Group	Balance as at 1 January 2021 Income Expenditure Transfer between funds Funds as at 31 December 2021 £ £ £ £ £ 677,715 25,000 (16,810) - 685,905 - 30,000 (39,695) 9,695 - - 785 - - 785 6,250 - - - 6,250
	683,965 55,785 (56,505) 9,695 692,940
	23,000 128,034 (70,754) - 80,280 - 49,220 (324,918) 275,698 - 1,834 - - - 1,834 10,663 759 (11,422) - - 6,140 - (368) - 5,772 - 2,520 (2,520) - - 5,000 - (5,000) - - 4,000 - (4,000) - - 32,959 146,369 (144,273) - 35,055
	83,596 326,902 (563,225) 275,698 122,941
	1,617 -- (1,706) 89 - 1,525 - (155) - 1,370 - 22,702 (22,702) - - 15,436 25,617 (2,366) - 38,687 738 - (738) - - 4,415 5,990 (10,405) - -
	23,731 54,309 (38,072) 89 40,057
	- 464 (1,144) 680 -
	- 464 (1,144) 680 -

	791,292 437,460 (658,976) 286,162 855,938

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

– Analysis of movements in restricted funds previous year

Langdon Foundation Property Development Fund Volunteer manager Wohl Foundation Langdon Community Brady Club Employment/Social Enterprise Ambassadors Manchester Supported Living Manchester Mini Bus Activities Occupational Therapist City Bridge Trust ICT equipment Staff training Infection Control Funds Langdon College Nathan Laski Memorial CT Brotherton Real Estate ESFA Pension Grant EFA Capital Programme Laptops for Students City Bridge Trust ESFA Tuition Fund Langdon Housing Property maintenance fund Group	Balance as at 1 January 2020 Income Expenditure Transfer between funds Funds as at 31 December 2020 £ £ £ £ £ 210,000 501,000 (33,285) - 677,715 10,000 25,000 (28,750) - 6,250 - 8,866 (12,043) 3,177 -
	220,000 534,866 (74,078) 3,177 683,965
	- 43,143 (20,143) - 23,000 - 41,000 (307,372) 266,372 - 1,834 - - - 1,834 - 6,863 (395) 4,195 10,663 17,507 9,011 - (20,378) 6,140 14,640 - (14,640) - - 5,000 - - - 5,000 - 9,650 (16,745) 7,095 - - 1,716 (1,944) 228 - - 4,000 - - 4,000 - 57,448 (24,489) - 32,959
	38,981 172,831 (385,728) 257,313 83,596
	- 2,000 (383) - 1,617 1,807 - (282) - 1,525 - 29,420 (29,420) - - 9,335 12,686 (6,585) - 15,436 - 2,040 - (2,040) - - 10,000 (9,262) - 738 - 4,415 - - 4,415
	11,142 60,561 (45,932) (2,040) 23,731
	- 500 (649) 149 -
	- 500 (649) 149 -

	270,123 768,757 (506,384) 258,799 791,292

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

The Langdon Foundation

Property Development Fund is to refurbish Langdon-owned properties to modern standards.
Volunteer manager are funds from the National Lottery and an individual donor to support the recruitment of a volunteer manager.
Wohl funds supported a research project carried out for Langdon Foundation and two other charities.

Langdon Community

Brady Club offers social activities to younger people with learning difficulties in Edgware.
Employment & Social Enterprise aids and trains people with learning difficulties to find employment. This includes New Chapters which offers a safe working environment to gain work experience.
Ambassadors Manchester was created to service the fundraising activities of the parental group and is earmarked for specific purposes.
Supported Living Manchester is our main operation in Manchester and helps bridge the gap left by shortfalls in Government funding.
Mini Bus funds were raised to purchase and support a new Mini Bus – the minibus was purchased in 2020
Activities are additional members activities, often arranged in the evenings and weekends.
Occupational Therapist is to fund the employment of an occupational therapist to support our members.
City Bridge Trust funded the cost of PPE and some deep cleaning related to the Covid-19 pandemic.
ICT – 2 donations were received to purchase laptops for some of the people we support.
Staff training – a donation was received to support training of care staff.
Infection Control – funds were received from Local Authorities to support additional costs incurred in relation to the Covid-19 pandemic.

Langdon College

EFSA items are for specific purposes as noted.
Brotherton Real Estate is towards the cost of creating a music room for students.
City Bridge Trust funds are towards the cost of therapy for students during the Covid-19 pandemic.
Norman Laski Memorial CT funds the garden project.
Laptops for Students were funded by Arbib Lucas Charity and Jews Temporary Shelter.

Transfers are made from general funds to restricted funds to make up the shortfall between expenditure incurred on and donations received for those activities.

Restricted funds created by donations received by the Foundation for activities undertaken by other group entities have been shown under the group member that ultimately applies the expenditure in accordance with the restriction.

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

Analysis of movements in unrestricted funds

Group

roup
Unrestricted funds General fund Property revaluation fund Total unrestricted funds	Balance as at 1 January 2021 Income Expenditure Transfer between funds Profit on sale of Fixed Assets Funds as at 31 December 2021 2,624,613 8,348,735 (8,142,535) (286,162) 6,983 2,551,635 3,826,303 166,185 - - 3,992,488
	6,450,916 8,514,920 (8,142,535) (286,162) 6,983 6,544,123

– Analysis of movements in unrestricted and designated funds previous year

Group

Unrestricted funds General fund Property revaluation fund Total unrestricted funds	Balance as at 1 January 2020 Income Expenditure Transfer between funds Funds as at 31 December 2020 2,958,080 7,674,136 (7,748,804) (258,799) 2,624,613 3,176,930 649,373 - - 3,826,303
	6,135,010 8,323,509 (7,748,804) (258,799) 6,450,916

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 18 Analysis of net assets between funds

Group

	Unrestricted	Restricted	Total
	funds	funds
	£	£	£
Fund balances at 31 December 2021 are represented by:
Tangible fixed assets	9,494,698	685,905	10,180,603
Current assets	1,823,957	170,033	1,993,990
Creditors – less than one year	(4,774,532)	-	(4,774,532)
	6,544,123	855,938	7,400,061
Charity
	Unrestricted	Restricted	Total
	funds	funds
	£	£	£
Fund balances at 31 December 2021 are represented by:
Tangible fixed assets	9,429,040	685,905	10,114,945
Current assets	587,602	7,035	594,637
Creditors – less than one year	(5,272,309)	-	(5,272,309)
	4,744,333	692,940	5,437,273
Analysis of net assets between funds – previous year
Group
	Unrestricted	Restricted	Total
	funds	funds
	£	£	£
Fund balances at 31 December 2020 are represented by:
Tangible fixed assets	10,260,476	-	10,260,476
Current assets	1,019,088	791,292	1,810,380
Creditors – less than one year	(4,828,651)	-	(4,828,651)
	6,450,914	791,292	7,242,205
Charity
	Unrestricted	Restricted	Total
	funds	funds
	£	£	£
Fund balances at 31 December 2020 are represented by:
Tangible fixed assets	10,170,425	-	10,170,425
Current assets	(239,855)	683,965	444,110
Creditors – less than one year	(5,124,776)	-	(5,124,776)
	4,805,794	683,965	5,489,759

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

19 Commitments under operating leases

Group

Group
Total of future minimum lease payments under non-cancellable operating leases are: Expiry date: No later than one year Later than one year and not later than five years Later than five years Charity Total of future minimum lease payments under non-cancellable operating leases are: Expiry date: No later than one year Later than one year and not later than five years Later than five years	Land and Buildings 2021 2020 £ £ 498,437 313,240 293,362 239,175 - -
	Land and Buildings 2021 2020 £ £ 66,614 88,819 - 66,614 - -

20 Reconciliation of net movement in funds to net cash flow from operating activities

Net movement in funds (Gain) on revaluation of property Add back depreciation charge Deduct interest income shown in investing activities Fixed Asset disposals (Increase) in debtors (Decrease)/Increase in creditors Net cash provided by operating activities 21 Post Balance Sheet Event	2021 2020 £ £ 157,854 837,075 (166,185) (649,373) 212,634 204,206 (15) (947) - - (318,523) (161,295) (54,119) 55,727
	(168,354) 285,393

On 16[th] November 2022, Langdon announced that Langdon and Kisharon (a charity offering similar services to Langdon) are considering a proposed merger. Consultations and Due Diligence will take place and no confirmation of a merger will happen until 2023.

2021-12-31-accounts

THE LANGDON FOUNDATION

(A Company Limited by Guarantee)

TRUSTEES’ ANNUAL REPORT and CONSOLIDATED ACCOUNTS For the Year ended 31 December 2021

2021 Highlights

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) CONTENTS

Charity information

Reference and administrative details

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Structure, governance and management

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT

Corporate governance

Fundraising

Strategic Report

Objectives, activities, achievements and performance

1. Diversify the range of life opportunities for members and their families

2. Develop and equip our workforce to be able to respond to the increasing levels of complex needs and expectations of quality of service

3. Build organisational capacity to provide long-term sustainable housing/life options.

4. Improve our engagement with the community and build the trust of our stakeholders so as to maximise levels of support for the organisation

5. Identify mutually beneficial partnerships and/or collaborations that deliver costs effective

services and value for money

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Optimising Opportunities

Making a difference to Members and their families

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Langdon College

Public benefit

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Risk management

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Financial Review, Management Policies and Results for the Year

Reserves

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Staff training and career development

Staff Health & Wellbeing

Future plans

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Connected charities

Disclosure of information to auditors

Statement of trustees’ responsibilities in relation to the financial statement

Mr N Henry

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

Independent Auditor’s Report to the Members of Langdon Foundation

Opinion

Basis for opinion

Conclusions relating to going concern

Other information

Opinions on other matters prescribed by the Companies Act 2006

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

Matters on which we are required to report by exception

Responsibilities of trustees

Auditor’s responsibilities for the audit of the financial statements

Extent to which the audit was considered capable of detecting irregularities, including fraud

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF LANGDON FOUNDATION

Use of our report

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) CONSOLIDATED AND CHARITY BALANCE SHEETS AS AT 31 DECEMBER 2021

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

1.1 Basis of preparation

1.2 Preparation of the accounts on a going concern basis

1.3 Basis of consolidation

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

1.4 Income

1.5 Expenditure

1.6 Tangible fixed assets and depreciation

1.7 Investments

1.8 Debtors

1.9 Cash at bank and in hand

1.10 Creditors and provisions

1.11 Financial instruments

1.12 Critical accounting judgements and key sources of estimation uncertainty

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

1.13 Pensions

1.14 Operating leases

1.15 Fund accounting

2 Legal status of the Charity

3 Donations

THE LANGDON FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS