Company registration number: 07772408 Charity registration number: 1152139
## MCS - Aware
(A company limited by share capital) Annual Report and Financial Statements
for the Year Ended 30 September 2021
## **MCS - Aware**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the Financial Statements|10 to 16|
|Independent Examiner's Report|21|
## **MCS - Aware**
## **Reference and Administrative Details**
**Trustees** P E de Biasio S Williams **Charity Registration Number** 1152139 **Company Registration Number** 07772408 The charity is incorporated in England. **Registered Office** 8a Intech House Wilbury Way Hitchin Herts SG4 0TW **Independent Examiner** SCM Accountancy Services Ltd 39 Silver Birch Avenue Stotfold Hitchin Herts SG5 4AS
Page 1
## **MCS - Aware**
## **Trustees' Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 30 September 2021.
## **Trustees and officers**
The trustees and officers serving during the year and since the year end were as follows:
Trustees: P E de Biasio S Williams
## **Objectives and Activities**
## **Public benefit**
All our charitable activities focus on providing information and support to people affected by environmental illness to facilitate their coping strategies and recovery and are undertaken to further our charitable purposes for the public benefit. We also attend public events to promote awareness that a healthy environment can contribute to better health.
The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Structure, Governance and Management**
## **Governing Document**
MCS-Aware is a charitable company limited by guarantee, incorporated on 13th September 2011 and registered as a charity on 22nd May 2013. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, full members (Trustees/ Directors) are required to contribute an amount not exceeding £10. The support group was founded June 2005 under the name ‘Chemical Free’, before being renamed ‘MCS-Aware’ in 2011.
## **Recruitment and appointment of management committee**
The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are known as full members. Under the requirements of the Memorandum and Articles of Association the trustees are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.
All trustees give their time voluntarily and no trustees received any remuneration during the year. Any expenses reclaimed from the charity are set out in note 6 to the accounts.
## **Trustee induction and training**
Most trustees are already familiar with the practical work of the charity having had experience of environmental illness either personally or through friends and family. We have developed a Trustee Information Pack and Admin Protocol which clearly outlines the running of the charity. People may apply, or the trustees and the CEO may invite people to become trustees if their background is relevant to the work of the charity. Trustees may appoint any other person as they see fit to a position of full membership, provided this is agreed by unanimous resolution of existing trustees.
Page 2
## **MCS - Aware**
## **Trustees' Report**
## **Organisational structure**
Trustees formally meet twice a year: in spring and with an AGM in the autumn and are responsible for the strategic direction and policy of the charity. More informally the Trustees communicate on at least a monthly basis as matters arise. Sarah Scott continues in her voluntary position of special advisor and is instrumental in assisting the staff and Trustees.
Salaried Staff: Since 2018-19 the charity employed two paid members of part-time (self-employed) staff (totalling 2.5 days per week), with Helen Blacker carrying out the role of General Office Manager, and Sarah Weston helping with admin and fundraising. Sarah Weston continues in the same role. In December 2019, Helen retired from her role as manager, but remains with MCS-Aware in a reduced role as magazine editor. The charity appointed Alicia Hurrell (self-employed and part-time) in February 2021 to the position of Charity Manager.
We have a small number of volunteers covering additional admin tasks and social media. We would like to have more volunteers to assist with fundraising, accounting and IT maintenance.
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the trustees should follow best practice and:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent; and prepare the financial statements
- • on the going concern basis unless it is not appropriate to assume that the company will continue on that basis.
The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 1985. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Our Aims and Objectives**
Our charity’s purposes as set out in the objects contained in the company’s memorandum of association are:
“To advance the education and preserve the health of the public by promoting the causes, research and treatments of Environmental Illness (EI) including Multiple Chemical Sensitivity (MCS) and related conditions by the provision of training, advice, services and support.”
Our long-term aim is to get MCS recognised by the UK Government as a chronic, physical illness. Our aims fully reflect the purposes for which the charity was set up.
Page 3
## **MCS - Aware**
## **Trustees' Report**
## **Ensuring our work delivers our aims**
We review our aims, objectives and activities each year. This report looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aim, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set. Our team of advisors includes Jonathan Cohen, nutritional advisor and Dr Apelles Econs, medical advisor. Sadly, Gillian McCarthy, our scientific advisor, passed away in February 2021. We will review and add to our advisors as we find people whose experience will further the aims of the charity.
## **The focus of our work**
Our main objectives for the year continued to be to publicise the charity and provide support for people affected by environmental illness. The strategies we used to meet these objectives included:
- Providing a range of help-sheets, leaflets and online information to inform people affected by
- � environmental illness about coping strategies and pathways to recovery.
- Developing the structure of the charity to improve efficiency.
- Developing relationships with other organisations and services that can support the needs of our
- � subscribers.
- Promoting the work of the charity to access more people with environmental illness, and to raise our
- � profile.
## **Main Areas of Charitable activity**
The main area of charitable activity is the provision of information through answering queries directly and through information on our website, social media and support group. This includes an online forum to answer questions and share tips, a PenPal Community, e-newsletter, three magazines per annum and website shop. When funds allow we also attend public events to promote the work of the charity. These activities and the achievements that flow from our work are described below. We provide:
- **Website:** free resources, publications and links to research, and other groups. Free forum.
- **E-newsletter:** free by subscription. Issued online every 3 weeks.
- **Social Media:** health tips, coping strategies and humour daily on Twitter and Facebook. We also have
- � a Pinterest page.
- **MCS-Aware Magazine:** published on chlorine-free paper by post, and by email. Issued three times a
- � year by paid subscription.
- **Membership:** paid subscription includes a copy of the magazine, help-sheets and information by email
- � or post. PenPal Community, and discounts on useful products.
- **Shop:** online and by catalogue selling back issues of magazines, notecards, and other sundries useful
- � for environmental illness.
## **How our activities deliver public benefit**
Our main activities and who we try to help are described below. All our charitable activities focus on providing information and support to people affected by environmental illness to facilitate coping strategies and recovery and are undertaken to further our charitable purposes for the public benefit. We also attend public events to promote awareness that a healthy environment can contribute to better health.
Page 4
## **MCS - Aware**
## **Trustees' Report**
## **Who used and benefited from our services?**
While our main paid membership audience is in the UK, we have increasing numbers of overseas subscribers. We include links to services and help-groups in other countries to provide information for these people on our website and in our magazine and e-newsletter. The impact of our work goes far beyond those we help directly and includes reducing the distress suffered by the families and friends of sufferers, as well as informing and educating health practitioners.
In terms of reach the MCS-Aware Facebook (www.facebook.com/mcsaware) currently has 3,307 page likes, the demographics can be seen below.
(data correct as of 08/06/2022)
Therefore while our paid membership is relatively low, our reach via Facebook is significant and the USA is the country with the strongest engagement via that platform.
Equal access to our services is important to us. We provide information by post on chlorine-free paper, and information online and by email to ensure access for a variety of disabilities. As many people with EI have restricted incomes we ensure that a good proportion of our key information is available free online, including our e-newsletter and forum.
## **Affiliations**
We have established good working links with several other organisations and are officially affiliated to the 25% ME Group, the British Society for Ecological Medicine (BSEM), Foods Matter and the Sheep Dip Sufferers group. We are now working closely with the local Stevenage Fibromyalgia Group. We have become affiliated with The Aerotoxic Association who provide help for pilots and people who have become ill through contaminated aircraft air and have joined forces with the UK Freedom from Fluoride Alliance.
Page 5
## **MCS - Aware**
## **Trustees' Report**
## **Professional Membership**
We renewed membership the Benefits and Work Organisation so we can provide our members with up-to-date resources for benefits and welfare applications. We remain affiliated to the North Herts Centre for Voluntary Services to benefit from their advice on grant applications and volunteers.
## **Financial Review**
## **Funding Sources**
Our main income is through subscriptions and donations from members. This covers the ongoing costs of printing and postage of mailings to subscribers, along with general admin work to maintain the charity and its core services.
## **Donations**
A total of £35,218 (2020 £16,048) was received throughout the year from individual donors, in addition to subscription fees, be it from members, friends and family of members, or members of the public.
This includes ongoing donations via standing order from the ‘100’ Appeal (see below), and a generous donation of £4,000 from Roger and Jean Jefcoate Trust in August 2021. In October 2020 we learnt that we had received £25,000 from the estate of Sue Kerley. This was incredibly generous.
We have invested £15,000 in Charifund to provide us with a small annual income on the investment, the first investment was made in April 2020.
We have been alerted to a gift left to us from the estate of Annabel Lucas. We have been advised that probate took place in March 2020. One trustee has been liaising with the Ms Lucas’ legal team. We have been advised the amount would be significant however for many legal reasons, and significant delays due to Covid, we have not been advised of the amount to be expected or when payment will be.
## **Gift Aid**
In October 2021 (after the year-end) we received £1,651.64 from the HMRC for Gift Aid, representing the Gift Aid due to the charity for the years 17/18, 18/19 and 19/20.
## **Fundraising**
The Charity’s ‘100’ Appeal remained active during 2020 and 2021, encouraging members and their friends and families to help attract small donations by monthly standing order from the public, with approximately £1,000 pa committed on an ongoing basis.
## **Computer Investment**
Computers donated to MCS-Aware by the charity Computers 4 Africa for use in the office continue to be used by staff and are much appreciated. Some of the computers are showing signs of ageing and would ideally need replacing.
## **Activities Review**
The charity continues to be based in its office in Hitchin, which is rented on a quarterly basis. The office has been furnished using second-hand and donated furniture, and provides a useful hub in which staff, volunteers and trustees can work and meet. The charity is considering whether retaining the physical office is financially viable.
Page 6
## **MCS - Aware**
## **Trustees' Report**
Due to the Covid 19 pandemic, and from Spring 2020 onwards, staff have mostly been working from home, visiting the office to collect post etc., as restrictions allow, and have done a good job of providing continuity of service during difficult times. The staff now combine working from home and using the office as required.
We have continued to apply for various funds and grants throughout the year, to ensure continued funding, and have been working on updating help sheets and the website, re-organising Dropbox files, and maintaining core services for members.
## **Notable achievements this year**
Subscriptions were updated in 2019, moving from ‘magazine only’ and ‘support group’ options, to just the one flat rate membership subscription, meaning that all members will receive three magazines a year (including Christmas), and have access to the full range of membership services. This was done to simplify the subscription process and payment options, especially for new members, and we have also encouraged subscribers to set up standing orders where possible, to minimise ongoing administration regarding renewal.
## **Volunteers**
We are grateful to have various volunteers involved with the charity, including Anna to help with accounts, Kaye with social media (in particular Facebook) and Bridget with fundraising applications. Sarah Scott remains vital to the smooth running of the charity and has been helping out with proof-reading the magazine and general admin. Sarah Scott has also helped with guiding Alicia in her new role as MCS-Aware Manager.
## **Plans for 2021-22**
Our main priority continues to be securing funding for running costs and projects. When funding becomes available key projects include:
- It is vital the charity increases the reliable income in order to continue successfully.
- Explore ways to generate long term funding, along with the possibility of a fundraising manager.
- Further collate research and data to present to authorities to support recognition of MCS/EHS as a chronic, physical illness.
- Publicise the existing issues and facilitate better access to safer accommodation for people with Environmental Illness.
- Continuing to support existing members whilst trying to attract new members and volunteers to help get MCS recognised.
Prepared by Trustee, Ms Sarah Williams June 2022
The annual report was approved by the trustees of the Charity on 22 June 2022 and signed on their behalf by
Mr P E de Biasio
Trustee
Page 7
## **MCS - Aware**
## **Statement of Financial Activities for the Year Ended 30 September 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Appeals, donations and legacies
3
Other trading activities
4
Investment income
5
Total income
**Expenditure on:**
Raising funds
6
Charitable activities
7
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
17
**Note**
**Income and Endowments from:**
Appeals, donations and legacies
3
Other trading activities
4
Investment income
5
Total income
**Expenditure on:**
Raising funds
6
Charitable activities
7
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
17
The funds breakdown for 2020 is shown in note 17.|**Unrestricted**
**funds**
**£**
35,218
3,956
522
39,696
(161)
(24,148)
(24,309)
15,387
15,387
13,591
28,978
**Unrestricted**
**funds**
**£**
16,048
3,767
133
19,948
(103)
(16,196)
(16,299)
3,649
3,649
9,940
13,589|**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
-
-
755
755
**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
-
-
755
755|**Total**
**2021**
**£**
35,218
3,956
522|
|---|---|---|---|
||||39,696|
||||(161)
(24,148)|
||||(24,309)|
||||15,387|
||||15,387
14,346|
||||29,733|
||||**Total**
**2020**
**£**
16,048
3,767
133|
||||19,948|
||||(103)
(16,196)|
||||(16,299)|
||||3,649|
||||3,649
10,695|
||||14,344|
|||||
The notes on pages 10 to 16 form an integral part of these financial statements. Page 8
## **MCS - Aware**
## **(Registration number: 07772408) Balance Sheet as at 30 September 2021**
|**Note**
**Fixed assets**
Tangible assets
12
**Current assets**
Stocks
13
Debtors
14
Investments
Cash at bank and in hand
15
**Creditors: Amounts falling due within one year**
16
**Net current assets**
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
**Unrestricted income funds**
Unrestricted funds
**Total funds**
17|**2021**
**£**
233
249
829
15,000
13,982
30,060
(560)
29,500
29,733
755
28,978
29,733|**2020**
**£**
309
334
792
5,000
8,429|
|---|---|---|
|||14,555
(520)|
|||14,035|
|||14,344|
|||755
13,589|
|||14,344|
For the financial year ending 30 September 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 9 to 15 were approved by the Trustees and authorised for issue on 22 June 2022 and signed on their behalf by
Mr P E de Biasio
Trustee
The notes on pages 10 to 16 form an integral part of these financial statements. Page 9
## **MCS - Aware**
## **Notes to the Financial Statements for the Year Ended 30 September 2021**
## **1 Charity status**
The charity is limited by share capital, incorporated in England.
The address of its registered office is:
8a Intech House Wilbury Way Hitchin Herts SG4 0TW
These financial statements were authorised for issue by the trustees on 22 June 2022.
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
MCS - Aware 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 notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Exemption from preparing a cash flow statement**
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Page 10
## **MCS - Aware**
## **Notes to the Financial Statements for the Year Ended 30 September 2021**
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## _**Investment income**_
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Raising funds**_
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £100 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
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:
**Asset class Depreciation method and rate** Furniture and Equipment 25% per annum reducing balance basis
## **Current asset investments**
Current asset investments are included at the lower of cost and net realisable value / market value.
Page 11
## **MCS - Aware**
## **Notes to the Financial Statements for the Year Ended 30 September 2021**
## **Foreign exchange**
Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.
The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).
Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for:
1) exchange differences on transactions entered into to hedge certain foreign currency risks (see above);
2) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and
3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **3 Income from donations and legacies**
|Donations and legacies;
Donations from individuals
**Total for 2021**
**Total for 2020**|**Unrestricted**
**funds**
**General**
**£**
35,218
35,218
16,048|**Total**
**funds**
**£**
35,218|
|---|---|---|
|||35,218|
|||16,048|
Page 12
## **MCS - Aware**
## **Notes to the Financial Statements for the Year Ended 30 September 2021**
## **4 Income from other trading activities**
|Trading income;
Sales of goods and services
Commission income;
Commission income
Advertising Income
Membership subscriptions
Trading income;
Sales of goods and services
Events income;
Other events income
Sponsorship income
Membership subscriptions
**Total for 2021**
**Total for 2020**
**5**
**Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits
**Total for 2021**
**Total for 2020**|**Unrestricted**
**General**
**£**
107
610
916
2,323
3,956|**Total**
**2021**
**£**
107
610
916
2,323
3,956
**Unrestricted**
**funds**
**General**
**£**
107
610
916
2,323
3,956
3,767
**Unrestricted**
**funds**
**General**
**£**
522
522
133|**Total**
**2020**
**£**
-
400
994
2,373|
|---|---|---|---|
||||3,767|
||||**Total**
**funds**
**£**
107
610
916
2,323|
||||3,956|
||||3,767|
||||**Total**
**funds**
**£**
522|
||||522|
||||133|
Page 13
## **MCS - Aware**
## **Notes to the Financial Statements for the Year Ended 30 September 2021**
## **6 Expenditure on raising funds**
## **a) Costs of trading activities**
|Costs of goods sold
Depreciation, amortisation and other similar costs
**Total for 2021**
**Total for 2020**
**7**
**Expenditure on charitable activities**
**Note**
Governance costs
8|**Note**
**Unrestricted**
**funds**
**General**
**£**
24,148|**Unrestricted**
**funds**
**General**
**£**
85
76
161
103
**Total**
**2021**
**£**
24,148|**Total**
**funds**
**£**
85
76|
|---|---|---|---|
||||161|
||||103|
||||**Total**
**costs**
**£**
**Total**
**2020**
**£**
16,196|
## **8 Analysis of governance and support costs**
## **Governance costs**
|Staff costs
Other staff costs
Independent examiner fees
Other fees paid to examiners
Other governance costs
**Total for 2021**
**Total for 2020**|**Unrestricted**
**funds**
**General**
**£**
15,399
600
8,149
24,148
16,196|**Total**
**funds**
**£**
15,399
600
8,149|
|---|---|---|
|||24,148|
|||16,196|
Page 14
## **MCS - Aware**
## **Notes to the Financial Statements for the Year Ended 30 September 2021**
## **9 Net incoming/outgoing resources**
Net incoming resources for the year include:
|Depreciation of fixed assets
**10 Trustees remuneration and expenses**
**11 Staff costs**
The aggregate payroll costs were as follows:
**Staff costs during the year were:**
Other staff costs
**12 Tangible fixed assets**
**Cost**
At 1 October 2020
At 30 September 2021
**Depreciation**
At 1 October 2020
Charge for the year
At 30 September 2021
**Net book value**
At 30 September 2021
At 30 September 2020
**13 Stock**
Stocks||**2021**
**£**
76
**2021**
**£**
15,399
**Furniture and**
**equipment**
**£**
1,800
1,800
1,491
76
1,567
233
309
**2021**
**£**
249||**2020**
**£**
103|
|---|---|---|---|---|
|||||**2020**
**£**
8,742|
|||||**Total**
**£**
1,800
1,800
1,491
76
1,567
233
309
**2020**
**£**
334|
Stocks
Page 15
## **MCS - Aware**
## **Notes to the Financial Statements for the Year Ended 30 September 2021**
## **14 Debtors**
|Prepayments
**15 Cash and cash equivalents**
Cash at bank
**16 Creditors: amounts falling due within one year**
Accruals
**17 Funds**
**Balance at 1**
**October 2020**
**£**
**Unrestricted funds**
General
13,591
**Restricted funds**
755
**Total funds**
14,346
**Balance at 1**
**October 2019**
**£**
**Unrestricted funds**
General
9,940
**Restricted funds**
755
**Total funds**
10,695|**Incoming**
**resources**
**£**
39,696
-
39,696
**Incoming**
**resources**
**£**
19,948
-
19,948|**2021**
**£**
829
**2021**
**£**
13,982
**2021**
**£**
560
**Resources**
**expended**
**£**
(24,309)
-
(24,309)
**Resources**
**expended**
**£**
(16,299)
-
(16,299)|**2020**
**£**
792|
|---|---|---|---|
||||**2020**
**£**
8,429|
||||**2020**
**£**
520|
||||**Balance at 30**
**September**
**2021**
**£**
28,978
755|
||||29,733|
||||**Balance at 30**
**September**
**2020**
**£**
13,589
755|
||||14,344|
Page 16
## **MCS - Aware**
## **Statement of Financial Activities by fund for the Year Ended 30 September 2021**
## **Unrestricted Funds**
|**Unrestricted Funds**|||
|---|---|---|
|**Income and Endowments from:**
Appeals, donations and legacies
Other trading activities
Investment income
Total income
**Expenditure on:**
Raising funds
Charitable activities
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**Unrestricted**
**Funds**
**2021**
**£**
35,218
3,956
522
39,696
(161)
(24,148)
(24,309)
15,387
15,387
13,591
28,978|**Total**
**Unrestricted**
**Funds**
**2020**
**£**
16,048
3,767
133|
|||19,948|
|||(103)
(16,196)|
|||(16,299)|
|||3,649|
|||3,649
9,940|
|||13,589|
This page does not form part of the statutory financial statements. Page 17
## **MCS - Aware**
## **Statement of Financial Activities by fund for the Year Ended 30 September 2021**
## **Restricted Funds**
|**Restricted Funds**|||
|---|---|---|
|**Income and Endowments from:**
**Expenditure on:**
Net income/(expenditure)
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**Restricted**
**Funds**
**2021**
**£**
-
755
755|**Total**
**Restricted**
**Funds**
**2020**
**£**
-
755|
|||755|
This page does not form part of the statutory financial statements. Page 18
## **MCS - Aware**
## **Detailed Statement of Financial Activities for the Year Ended 30 September 2021**
|**Income and Endowments from:**
Appeals, donations and legacies (analysed below)
Other trading activities (analysed below)
Investment income (analysed below)
Total income
**Expenditure on:**
Raising funds (analysed below)
Charitable activities (analysed below)
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2021**
**£**
35,218
3,956
522
39,696
(161)
(24,148)
(24,309)
15,387
15,387
14,346
29,733|**Total**
**2020**
**£**
16,048
3,767
133|
|---|---|---|
|||19,948|
|||(103)
(16,196)|
|||(16,299)|
|||3,649|
|||3,649
10,695|
|||14,344|
This page does not form part of the statutory financial statements. Page 19
## **MCS - Aware**
## **Detailed Statement of Financial Activities for the Year Ended 30 September 2021**
|**_Appeals, donations and legacies_**
Appeals and donations
**_Other trading activities_**
Subscriptions
Sales of purchased goods
Commissions received
Advertising revenue
**_Investment income_**
Interest on cash deposits
**_Raising funds_**
Opening stock
Closing stock
Depreciation of office equipment
**_Charitable activities_**
Subcontract admin staff
Office Rent
Internet and website
Printing, postage and stationery
Professional books and subscriptions
Sundry expenses
Travel and subsistence
Accountancy fees
Professional indemnity insurance
Legal and professional fees
Paypal charges|**Total**
**2021**
**£**
35,218
35,218
2,323
107
610
916
3,956
522
522
(334)
249
(76)
(161)
(15,399)
(4,025)
(861)
(2,461)
(101)
(127)
-
(600)
(527)
-
(47)
(24,148)|**Total**
**2020**
**£**
16,048|
|---|---|---|
|||16,048|
|||2,373
-
400
994|
|||3,767|
|||133|
|||133|
|||-
-
(103)|
|||(103)|
|||(8,742)
(4,025)
(407)
(1,597)
(203)
-
(15)
(520)
(558)
(13)
(116)|
|||(16,196)|
This page does not form part of the statutory financial statements. Page 20
## **MCS - Aware**
## **Independent Examiner's Report to the trustees of MCS - Aware ("the Company")**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2021.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of MCS - Aware are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of MCS - Aware as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
......................................
39 Silver Birch Avenue Stotfold Hitchin Herts SG5 4AS
22 June 2022
Page 21