Company registration number: 05334328 Charity registration number: 1144376
North Somerset Mencap (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 30 June 2022
Phoenix Global Advisory Group Limited 3a Yeo Bank Business Park Kenn Road Clevedon North Somerset BS21 6UW
## **North Somerset Mencap**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance Sheet|6|
|Notes to the financial statements|7 to 11|
|The following pages do not form part of the statutory financial statements:||
Statement of financial activities per fund 12 to 13
## **North Somerset Mencap Reference and Administrative Details**
|**Charity name**|North Somerset Mencap|
|---|---|
|**Charity registration number**|1144376|
|**Company registration number**|05334328|
|**Principal office**|Nut Tree House|
||Badgworth|
||Axbridge|
||Somerset|
||BS26 2QJ|
|**Registered office**|Nut Tree House|
||Badgworth|
||Axbridge|
||Somerset|
||BS26 2QJ|
|**Trustees**|Mr Glenn Twiselton, Treasurer|
||Mrs Jane Bourn|
||Mrs Anita Fay Brown|
||Mr Nick Fuller, Chairperson|
||Mr Russell Hill|
||Mrs Margery Twiselton|
|**Secretary**|Mr Glenn Twiselton, Secretary|
|**Bankers**|Lloyds Bank|
||PO Box 1000|
||Andover|
||BX1 1LT|
|**Accountant**|Phoenix Global Advisory Group Limited|
||3a Yeo Bank Business Park|
||Kenn Road|
||Clevedon|
||North Somerset|
||BS21 6UW|
Page 1
## **North Somerset Mencap**
## **Trustees' Report**
## **Report of the Trustees for the Year Ended 30 June 2022**
The Trustees present their report together with the financial statements for the year ended 30 June 2022.
## **Constitution and Objects**
North Somerset Mencap is a charitable company, limited by guarantee, and registered in England and Wales. Its affairs are managed by the Trustees who are registered as Directors of the Company.
The activities of the charity are governed by its Memorandum and Articles of Association, dated 21 September 2011.
The primary objectives of the charity are to improve the conditions of life, inclusion within the community, and to provide relief to people with a learning disability.
## **Organisation**
The Trustees who have served during the period are set out on page 1. The number of Trustees shall not be less than three but shall not be subject to any maximum.
## **Public Benefit Statement**
The primary objectives of the charity are to improve the conditions of life, inclusion within the community, and to provide relief to people with a learning disability. In particular, for the provision of help and support for them and for their families, dependants and carers, and to provide or assist in the provision of facilities for the recreation or other leisure occupation for people who have need thereof by reason of learning disability and with the object of protecting their wellbeing.
The charity’s property, 4a The Beach House, houses four people with learning disabilities enabling them to live independently from their families whilst having a team of support workers to assist where and when required.
## **Achievements and Plans**
4a The Beach is now managed by Freeways that provide the support needed by the four tenants who each have their own room with communal kitchen, bathroom and living room.
The house itself is repaired and maintained by North Somerset Mencap.
The house has required substantial maintenance in the current year and last few years, this is expected to continue. Freeways will continue to provide a maintenance service to North Somerset Mencap, to ensure that repairs and maintenance are carried out in a timely manner and that all landlord statutory requirements continue to be met in respect of the property.
The Sports Section is still very popular with the young adults and runs during term time. Games and sports are organised for the young adults by a qualified sports worker, who is paid, and volunteers assist. The same group of people organise a regular disco which still remains popular.
The charity is looking to continue to provide the above services and is still reviewing other ways of providing transport or covering the costs of the transport provided in order that the Sports Section can continue to flourish.
## **Financial Review**
The assets, including freehold property 4a The Beach, were transferred from North Somerset Mencap Charity Trust (Charity number 264021), originally called “The Woodspring Society for the Mentally Handicapped” on the incorporation of the charity.
The charity made a surplus in the year to 30 June 2022 of £15,510 (2021: £11,609).
4a The Beach rental income has exceeded the maintenance costs during the year.
Page 2
## **North Somerset Mencap**
## **Trustees' Report**
There were donations in the year from the Rotary Club and St Bridgets.
## **Reserves Policy**
The charity aims to maintain its reserves and to generate sufficient income in order to meet the objects of the charity.
## **Risk Management**
The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to manage these risks.
## **Small company provisions**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
Approved by the Board on 5 April 2023 and signed on its behalf by:
......................................... ......................................... Mr Glenn Twiselton Mr Nick Fuller Trustee Trustee
Page 3
## **Independent Examiner's Report to the Trustees of**
## **North Somerset Mencap**
I report on the accounts of the company for the year ended 30 June 2022, which are set out on pages 5 to 11.
## **Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act ;
- follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act ; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
......................................... Nicholas Williams Phoenix Global Advisory Group Limited
3a Yeo Bank Business Park Kenn Road Clevedon North Somerset BS21 6UW
5 April 2023
Page 4
## **North Somerset Mencap**
## **Statement of Financial Activities (including Income and Expenditure Account) for the Year Ended 30 June 2022**
|**Note**
**Incoming resources**
Incoming resources from generated
funds
Voluntary income
2
Investment income
4
Incoming resources from charitable
activities
5
Total incoming resources
**Resources expended**
Charitable activities
6
Governance costs
6
Total resources expended
Net movements in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**Funds**
**£**
1,488
48
33,225
34,761
19,260
-
19,260
15,501
342,775
358,276|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
2,005
2,005|**Total Funds**
**2022**
**£**
1,488
48
33,225
34,761
19,260
-
19,260
15,501
344,780
360,281|**Total Funds**
**2021**
**£**
3,435
122
27,489|
|---|---|---|---|---|
|||||31,046|
|||||18,327
1,110|
|||||19,437|
|||||11,609
333,171|
|||||344,780|
All incoming resources and resources expended derive from continuing activities.
The notes on pages 7 to 11 form an integral part of these financial statements.
Page 5
## **North Somerset Mencap (Registration number: 05334328)**
## **Balance Sheet as at 30 June 2022**
|**Note**
**Fixed assets**
Tangible assets
10
**Current assets**
Investments
11
Cash at bank and in hand
**Creditors: Amounts falling**
**due within one year**
12
**Net current assets**
**Net assets**
**The funds of the charity:**
**Restricted funds**
**Unrestricted funds**
Revaluation reserve
Unrestricted income funds
**Total unrestricted funds**
**Total charity funds**|**2022**
**£**
**£**
300,000
27,000
36,590
63,590
(3,309)
60,281
360,281
2,005
238,000
120,276
358,276
360,281|**2021**
**£**
**£**
300,000
27,000
21,089
48,089
(3,309)
44,780
344,780
2,005
238,000
104,775
342,775
344,780|**2021**
**£**
**£**
300,000
27,000
21,089
48,089
(3,309)
44,780
344,780
2,005
238,000
104,775
342,775
344,780|
|---|---|---|---|
||||344,780|
||||2,005
342,775|
||||344,780|
For the financial year ended 30 June 2022, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the Board on 5 April 2023 and signed on its behalf by:
......................................... .........................................
Mr Glenn Twiselton Mr Nick Fuller Trustee Trustee
The notes on pages 7 to 11 form an integral part of these financial statements.
Page 6
**Notes to the Financial Statements for the Year Ended 30 June 2022**
## **North Somerset Mencap**
## **1 Accounting policies**
## **Basis of preparation**
The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain fixed assets, and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities (SORP 2005)', issued in March 2005, applicable accounting standards and the Companies Act 2006.
## **Fund accounting policy**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Further details of each fund are disclosed in note 15.
## **Incoming resources**
Voluntary income including donations and grants that provide core funding or are of a general nature is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Investment income is recognised on a receivable basis.
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract.
## **Resources expended**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
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**
Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Fixed assets**
Individual fixed assets costing £0 or more are initially recorded at cost.
Page 7
## **North Somerset Mencap**
## **Notes to the Financial Statements for the Year Ended 30 June 2022**
_......... continued_
## **Depreciation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Freehold interest in land and buildings 0% straight line basis (including heritage
## **2 Voluntary income**
|**Donations and legacies**
Appeals and donations
**Grants**
UK Government grants|**Unrestricted**
**Funds**
**£**
1,488
-
1,488|**Restricted**
**Funds**
**£**
-
-
-|**Total Funds**
**2022**
**£**
1,488
-
1,488|**Total Funds**
**2021**
**£**
130
3,305|
|---|---|---|---|---|
|||||3,435|
## **3 Grants receivable**
|UK Government grants|**Unrestricted**
**Funds**
**£**
-|**Restricted**
**Funds**
**£**
-|**Total Funds**
**2022**
**£**
-|**Total Funds**
**2021**
**£**
3,305|
|---|---|---|---|---|
## **4 Investment income**
|Interest on cash deposits|**Unrestricted**
**Funds**
**£**
48|**Restricted**
**Funds**
**£**
-|**Total Funds**
**2022**
**£**
48|**Total Funds**
**2021**
**£**
122|
|---|---|---|---|---|
Page 8
## **North Somerset Mencap**
## **Notes to the Financial Statements for the Year Ended 30 June 2022**
_......... continued_
**5 Incoming resources from charitable activities**
|**Unrestricted**
**Funds**
**£**
**Restricted**
**Funds**
**£**
**Charitable activity 1**
Letting of non-investment property in
furtherance of the charity's objects
33,225
-
**6**
**Total resources expended**
**Direct costs**
Cost of goods sold
Establishment costs
Repairs and maintenance
Printing, posting and stationery
Auditors' remuneration
Legal and professional costs
Bank charges
**7**
**Trustees' remuneration and expenses**
No trustees received any remuneration during the year.
**8**
**Employees' remuneration**
The aggregate payroll costs of these persons were as follows:|**Restricted**
**Funds**
**£**
-|**Total Funds**
**2022**
**£**
33,225
**Charitable**
**activity 1**
**£**
2,010
3,913
12,202
8
800
214
113
19,260|**Total Funds**
**2021**
**£**
27,489|
|---|---|---|---|
||||**Total**
**£**
2,010
3,913
12,202
8
800
214
113|
||||19,260|
|||||
|**2022**
**£**
Wages and salaries
-
No employee received emoluments of more than £60,000 during the year (2021 - No. 0).|**2021**
**£**
10,508|
|---|---|
|||
Page 9
## **North Somerset Mencap**
## **Notes to the Financial Statements for the Year Ended 30 June 2022**
## _......... continued_
## **9 Taxation**
The company is a registered charity and is, therefore, exempt from taxation.
## **10 Tangible fixed assets**
||**Freehold**|
|---|---|
||**interest in land**|
||**and buildings**|
||**(including**|
||**heritage assets)**|
||**£**|
|**Cost or Valuation**||
|As at 1 July 2021 and 30 June 2022|300,000|
|**Net book value**||
|As at 30 June 2022|300,000|
|As at 30 June 2021|300,000|
## **11 Current asset investments**
|Cash deposits
All current asset investments were held in the UK.
**Creditors: Amounts falling due within one year**
Trade creditors|**2022**
**£**
27,000
**2022**
**£**
3,309|**2021**
**£**
27,000|
|---|---|---|
|||**2021**
**£**
3,309|
## **12 Creditors: Amounts falling due within one year**
## **13 Members' liability**
The charity is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £nil towards the assets of the charity in the event of liquidation.
Page 10
## **North Somerset Mencap**
## **Notes to the Financial Statements for the Year Ended 30 June 2022**
## _......... continued_
## **14 Related parties**
## **Controlling entity**
The charity is controlled by the trustees who are all directors of the company.
## **15 Analysis of funds**
|**General Funds**
Unrestricted income fund
**Restricted Funds**
Restricted Funds
**Net assets by fund**
Tangible assets
Current assets
Creditors: Amounts falling due
within one year
Net assets|**At 1 July**
**2021**
**Incoming**
**resources**
**Resources**
**expended**
**£**
**£**
**£**
342,775
34,761
(19,260)
2,005
-
-
344,780
34,761
(19,260)
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2022**
**£**
**£**
**£**
300,000
-
300,000
61,585
2,005
63,590
(3,309)
-
(3,309)
358,276
2,005
360,281|**At 1 July**
**2021**
**Incoming**
**resources**
**Resources**
**expended**
**£**
**£**
**£**
342,775
34,761
(19,260)
2,005
-
-
344,780
34,761
(19,260)
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2022**
**£**
**£**
**£**
300,000
-
300,000
61,585
2,005
63,590
(3,309)
-
(3,309)
358,276
2,005
360,281|**At 30 June**
**2022**
**£**
358,276
2,005|
|---|---|---|---|
||||360,281|
||||**Total Funds**
**2021**
**£**
300,000
48,089
(3,309)
344,780|
|||||
## **16 Net assets by fund**
Page 11
## **North Somerset Mencap**
## **Statement of financial activities by fund Year Ended 30 June 2022**
|**Incoming resources**
Incoming resources from generated funds
Voluntary income
Investment income
Incoming resources from charitable activities
Total incoming resources
**Resources expended**
Charitable activities
Governance costs
Total resources expended
Net movements in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**income fund**
**2022**
**£**
1,488
48
33,225
34,761
19,260
-
19,260
15,501
342,775
358,276|**Unrestricted**
**income fund**
**2021**
**£**
3,435
122
27,489|
|---|---|---|
|||31,046|
|||17,077
1,110|
|||18,187|
|||12,859
329,916|
|||342,775|
This page does not form part of the statutory financial statements.
Page 12
## **North Somerset Mencap**
## **Statement of financial activities by fund Year Ended 30 June 2022**
|_......... continued_
**Resources expended**
Charitable activities
Total resources expended
Net movements in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Restricted**
**Funds**
**2022**
**£**
-
-
-
2,005
2,005|**Restricted**
**Funds**
**2021**
**£**
1,250|
|---|---|---|
|||1,250|
|||(1,250)
3,255|
|||2,005|
This page does not form part of the statutory financial statements.
Page 13