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2021-05-31-accounts

REGISTERED COMPANY NUMBER: 11385593 (England and Wales) REGISTERED CHARITY NUMBER: 1181010

Report of the Trustees and

Financial Statements for the Year Ended 31 May 2021

for

The Learning Rooms Southport

V & R Accountancy Services Chartered Certified Accountants Cropton House Three Tuns Lane Formby Merseyside L37 4AQ

The Learning Rooms Southport

Contents of the Financial Statements for the Year Ended 31 May 2021

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 14

The Learning Rooms Southport (Registered number: 11385593)

Report of the Trustees for the Year Ended 31 May 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 2021. The trustees have adopted the provisions of 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 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Our charity's purposes as set out in the objects contained in the company's memorandum of association are:

Our aims fully reflect the purposes that the charity was set up to further.

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. This review 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 the group of people we are set up to help. The review also helps us ensure our aims, 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.

The focus of our work

Our main objective is to support people with disabilities and additional needs to live a fulfilling and independent life through developing their unique skills and talents. In order to achieve this our way of working focuses on 3 key areas of skill development - skills for work, independence skills and social skills.

  1. People with disabilities and additional needs feel less isolated and more confident through more engagement with local people. Through working in the Four Seasons café, shop, charity shop and garden centre they contribute to and become part of the local community.

  2. People with disabilities and additional needs overcome barriers and take more control of their lives. This is evidenced in improved budgeting, cooking and personal care skills as well as increased confidence to travel independently.

  3. People with disabilities and additional needs have improved skills and are more employable. Clients gain work experience, training and qualifications in customer service, retail, catering, horticulture, floristry, hairdressing and small animal care.

Page 1

The Learning Rooms Southport (Registered number: 11385593)

Report of the Trustees

for the Year Ended 31 May 2021

OBJECTIVES AND ACTIVITIES Significant activities

o Service users created individual training plans

Our Work Experience and Training Co-ordinator supported service users to reflect on their work experience placements and to identify goals for future placements (eg to work more in a team, to develop more confidence talking to the public or to build up to doing a longer shift)

o Peer mentoring

12 of our service users trained as peer mentors for other service users. This role has been an excellent confidence builder for them and has also helped them to recognise the progress they have made in becoming more self-reliant and independent.

o Working with awarding bodies to provide qualifications

We established a partnership with St Helens College. Tutors from the college came in and went online to work with our service users on a mix of different learning units tailored to each individual's needs. Units included: Preparation for Work, Health and Safety, Budgeting, Office Skills, Floristry, Animal Care, IT, Catering and Hospitality, Horticulture, Arts and Crafts and Drama.

o Work experience

We maintained and extended our range of work experience placements as the number of service users grew and many existing service users were at the point where they required the challenge of external work experience. New placements set up last year included:

Four Seasons Charity Shop Orsey Memorials

However due to COVID work placements have been on hold since February 2020. We have delivered sessions on employability and developed a take away business to provide isolated people in the community with daily hot meals, where clients prepare meals and deliver meals to members of the community at risk of isolation.

o Service users developed new life skills

Service users gained new skills including understanding money and budgeting (through working in the café and shop and take away provision), cooking (through preparing and making food for sale in the café and for take aways) and independent travel (developed over time as their confidence grew). Clients gained an awareness of internet safety through taking part in internet safety sessions and using the internet to shop, access training and access social sites to reduce isolation and promote wellbeing.

o Service users volunteered on community activities

This year service users have volunteered out in the community on activities including:

o New Performing Arts and Wellbeing activities

Page 2

The Learning Rooms Southport (Registered number: 11385593)

Report of the Trustees for the Year Ended 31 May 2021

OBJECTIVES AND ACTIVITIES

This year we established a new centre to include arts and media and to house the majority of our non-work related activities (The Hub) and based on consultation with our Service Users we began offering a range of new activities including:

Boxing, Independent Living Skills, Sports, Mindfulness, Sewing and Languages.

The new building enables us to continue delivery of sessions while safely maintaining social distancing. The building is in the centre of the community and within easy reach of public transport links.

Public benefit

Who we help and our main activities are described below. All our charitable activities focus on preventing people from becoming socially excluded and are undertaken to further our charitable purposes for the public benefit.

Who used and benefited from our services?

We worked with individuals with learning difficulties and disabilities who are in danger of becoming isolated because of their complex, individual needs and support requirements. Society does not always accept or understand the people we support. This can be due to a lack of education and knowledge and sometimes because people simply have never had any experience or opportunities to be around people with special needs.

On average this year we supported 30 people with disabilities and additional needs each day, either face to face or through online sessions. Some clients attended 5 days a week, others for just half a day and most somewhere in between. In total we supported 61 different individuals with disabilities and additional needs each week.

The people we worked with face a wide range of health challenges and often began with us following a period of social isolation. Support needs include autism, dyspraxia, blindness, non-verbal, hard of hearing, epilepsy, down's syndrome, cerebral palsy, schizophrenia, dementia, epilepsy, global developmental delay, foetal alcohol syndrome, attention deficit hyperactivity disorder, Smith Magenis Syndrome, Microcephaly, Criduchat Syndrome, fragile x, William's Syndrome, wheelchair users.

FINANCIAL REVIEW

Principal funding sources

Our principal funding source is payments from our Service Users. These come in the form of Direct Payments, Personal Allowances and Council Contracts. In this financial year this generated £379,984.

We received COVID funding and Job Retention Scheme grants totalling £17,776 and smaller grants for specific projects in order to supplement our work totalling £500 during the year.

Investment policy and objectives

At this time we do not have funds available for investment. Aside from retaining a small amount in reserves each year most of the charity's funds will be spent in the short term meaning there are no funds for long term investment.

Reserves policy

The reserves are needed to meet the working capital requirements of the charity and the Management Committee are confident that at this level they would be able to continue the current activities of the charity in the event of any significant drop in funding.

Although the strategy is to continue to build reserves through planned operating surpluses, the Management Committee is well aware that it unlikely that the target range can be reached for at least four to five years. This time scale has been affected by COVID 19. In the short term the Management Committee has also considered the extent to which existing activities and expenditure could be curtailed, should such circumstances arise.

Page 3

The Learning Rooms Southport (Registered number: 11385593)

Report of the Trustees for the Year Ended 31 May 2021

FUTURE PLANS

The charity plans continuing and developing the activities outlined above in the forthcoming years subject to satisfactory funding arrangements.

Continue to develop The Hub as a hub of the community in the process challenging any stereotypes about what people with learning disabilities are capable of.

Continue to train service users as peer mentors.

Increase number of learning units and qualifications available to service users.

Continue to widen the range of external work experience and training we offer.

Continue to provide resources and provision to ensure smooth transition into voluntary and/or paid employment and work experience.

Explore other ideas for community partnerships.

Put on music and drama performances and exhibitions of service users art and creative work, for parents/carers, families and the general public.

Continue to develop a full time online timetable to ensure full inclusion for individuals unable to currently access the service.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The organisation is a charitable company limited by guarantee, incorporated on 26th May 2018 and registered as a charity on 5th December 2018. 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 members are required to contribute an amount not exceeding £10.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.

All members of the Management Committee give their time voluntarily and received no benefits from the charity.

The Management Committee seeks to ensure that the needs of the charity are appropriately reflected through the diversity of the trustee body. All 4 trustees know our project well, having volunteered with us in various capacities over the past 6 years.

Business, Educational and Financial skills are also represented on the Management Committee, who also have extensive and invaluable local knowledge.

Page 4

The Learning Rooms Southport (Registered number: 11385593)

Report of the Trustees for the Year Ended 31 May 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure

The Learning Rooms Southport has a Management Committee who meet quarterly and are responsible for the strategic direction and policy of the charity. At present the Committee has 4 members from a variety of professional backgrounds relevant to the work of the charity. In January 2022 Mr R Garner, stepped down and left his role as Chair and Trustee. Mr R Garners Trustee role has been filled by Mr D Lonsdale. Mr D Hartley has also agreed to take on the temporary role as Chair, until a new Chair has been voted.

A scheme of delegation is in place and day to day responsibility for the provision of the services rest with the Project Manager. The Project Manager is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met. Along with The Facilities Manager and the Organisational Liaison Manager, the Project Manager has responsibility for the day to day operational management of the Centre, Individual supervision of the staff team and also ensuring that the team continue to develop their skills and working practices in line with good practice.

Induction and training of new trustees

Most trustees are already familiar with the practical work of the charity having volunteered with us in the past. Additionally, new trustees are invited and encouraged to attend a series of short training sessions (of no more than an hour) to familiarise themselves with the charity and the context within which it operates. These are jointly led by the Chair of the Management Committee and the Project Manager of the charity and cover:

- Future plans and objectives.

A Question & Answer pack has also been prepared drawing information from the various Charity Commission publications signposted through the Commission's guide "the Essential Trustee" as a follow up to these sessions.

This is distributed to all new trustees along with the Memorandum and Articles and the latest financial statements. Feedback from new trustees about their induction has been very positive.

Related parties

In so far as it is complimentary to the charity's objects, the charity is guided by both local and national policies. These include Imagine Sefton 2030, Sefton Market Position on Social Care and The Care Act (2014 and 2018).

Risk management

The Management Committee has conducted a review of the major risks to which the charity is exposed. A risk register has been established and is updated at least annually. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

11385593 (England and Wales)

Registered Charity number

1181010

Registered office

224a Liverpool Road Southport Merseyside PR8 4PD

Page 5

The Learning Rooms Southport (Registered number: 11385593)

Report of the Trustees for the Year Ended 31 May 2021

Trustees Management Committee

Mr D Hartley -Acting Chair Ms J Hunt - Treasurer Mr D Lonsdale - Trustee Mr M Robertson - Trustee

Secretary

Mr D Hartley

Senior Management Team

Ms H Whitebrook - Organisation Liaison Manager Mr M Rushton - Facilities Manager

Independent Examiner

V & R Accountancy Services Chartered Certified Accountants Cropton House Three Tuns Lane Formby Merseyside L37 4AQ

Solicitors

Formby Law Limited 23-25 Elbow Lane Formby Merseyside L37 4AB

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 28 February 2022 and signed on its behalf by:

Ms J Hunt - Trustee

Page 6

Independent Examiner's Report to the Trustees of The Learning Rooms Southport

Independent examiner's report to the trustees of The Learning Rooms Southport ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 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 the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCCA which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

G J Rummens FCCA V & R Accountancy Services Chartered Certified Accountants Cropton House Three Tuns Lane Formby Merseyside L37 4AQ

28 February 2022

Page 7

The Learning Rooms Southport

Statement of Financial Activities for the Year Ended 31 May 2021

31.5.21
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
-
Charitable activities
Adult disability provision
398,260
Other trading activities
2
5,868
Total
404,128
EXPENDITURE ON
Raising funds
25,395
Charitable activities
3
Adult disability provision
222,987
Other
139,061
Total
387,443
NET INCOME
16,685
RECONCILIATION OF FUNDS
Total funds brought forward
81,374
TOTAL FUNDS CARRIED FORWARD
98,059		 31.5.20
Total
funds
£
38,015
361,511
20,597
420,123
40,402
221,419
96,379
358,200
61,923
19,451
81,374

The notes form part of these financial statements

Page 8

The Learning Rooms Southport (Registered number: 11385593)

Balance Sheet 31 May 2021

31.5.21
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
8
14,560
CURRENT ASSETS
Debtors
9
77,290
Cash at bank and in hand
13,390
90,680
CREDITORS
Amounts falling due within one year
10
(7,181)
NET CURRENT ASSETS
83,499
TOTAL ASSETS LESS CURRENT
LIABILITIES
98,059
NET ASSETS
98,059
FUNDS
11
Unrestricted funds
98,059
TOTAL FUNDS
98,059		 31.5.20
Total
funds
£
11,073
51,739
24,076
75,815
(5,514)
70,301
81,374
81,374
81,374
81,374

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 28 February 2022 and were signed on its behalf by:

J Hunt - Trustee

The notes form part of these financial statements

Page 9

The Learning Rooms Southport

Notes to the Financial Statements for the Year Ended 31 May 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles - 25% on reducing balance Computer equipment - 25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 10

The Learning Rooms Southport

Notes to the Financial Statements - continued for the Year Ended 31 May 2021

2. OTHER TRADING ACTIVITIES

Shop and garden centre income
CHARITABLE ACTIVITIES COSTS
Adult disability provision
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets		 Direct
Costs
£
220,793		 31.5.21
£
5,868
Support
costs
£
2,194
31.5.21
£
4,853		 31.5.20
£
20,597
Totals
£
222,987
31.5.20
£
3,692

3. CHARITABLE ACTIVITIES COSTS

4. NET INCOME/(EXPENDITURE)

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2021 nor for the year ended 31 May 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 May 2021 nor for the year ended 31 May 2020.

6. STAFF COSTS

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

Staff
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Adult disability provision
Other trading activities
Total
EXPENDITURE ON
Raising funds		 31.5.21
31.5.20
15
15
Unrestricted
fund
£
38,015
361,511
20,597
420,123
40,402		 31.5.21
31.5.20
15
15
Unrestricted
fund
£
38,015
361,511
20,597
420,123
40,402
420,123
40,402

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

continued...

Page 11

The Learning Rooms Southport

Notes to the Financial Statements - continued for the Year Ended 31 May 2021

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

8.

Charitable activities
Adult disability provision
Other
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
TANGIBLE FIXED ASSETS
COST
At 1 June 2020
Additions
At 31 May 2021
DEPRECIATION
At 1 June 2020
Charge for year
At 31 May 2021
NET BOOK VALUE
At 31 May 2021
At 31 May 2020		 Unrestricted
fund
£
221,419
96,379
358,200
61,923
19,451
81,374
Motor
Computer
vehicles
equipment
Totals
£
£
£
13,165
2,475
15,640
8,340
-
8,340
21,505
2,475
23,980
3,948
619
4,567
4,389
464
4,853
8,337
1,083
9,420
13,168
1,392
14,560
9,217
1,856
11,073		 Unrestricted
fund
£
221,419
96,379
358,200
61,923
19,451
81,374
Motor
Computer
vehicles
equipment
Totals
£
£
£
13,165
2,475
15,640
8,340
-
8,340
21,505
2,475
23,980
3,948
619
4,567
4,389
464
4,853
8,337
1,083
9,420
13,168
1,392
14,560
9,217
1,856
11,073
358,200
61,923
19,451
81,374
Totals
£
15,640
8,340
23,980
4,567
4,853
9,420
14,560
11,073

continued...

Page 12

The Learning Rooms Southport

Notes to the Financial Statements - continued for the Year Ended 31 May 2021

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Other debtors
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Other creditors
Accruals and deferred income
11.
MOVEMENT IN FUNDS
At 1.6.20
£
Unrestricted funds
General fund
81,374
TOTAL FUNDS
81,374
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
404,128
TOTAL FUNDS
404,128
Comparatives for movement in funds
At 1.6.19
£
Unrestricted funds
General fund
19,451
TOTAL FUNDS
19,451		 31.5.21
31.5.20
£
£
24,014
14,539
53,276
37,200
77,290
51,739
31.5.21
31.5.20
£
£
4,950
4,791
1,897
389
334
334
7,181
5,514
Net
movement
At
in funds
31.5.21
£
£
16,685
98,059
16,685
98,059
Resources
Movement
expended
in funds
£
£
(387,443)
16,685
(387,443)
16,685
Net
movement
At
in funds
31.5.20
£
£
61,923
81,374
61,923
81,374

continued...

Page 13

The Learning Rooms Southport

Notes to the Financial Statements - continued for the Year Ended 31 May 2021

11. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 Incoming
resources
£
420,123
420,123		 Resources
Movement
expended
in funds
£
£
(358,200)
61,923
(358,200)
61,923		 Resources
Movement
expended
in funds
£
£
(358,200)
61,923
(358,200)
61,923
61,923

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.6.19 in funds 31.5.21
£ £ £
Unrestricted funds
General fund 19,451 78,608 98,059
TOTAL FUNDS 19,451 78,608 98,059

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 Incoming
resources
£
824,251
824,251		 Resources
Movement
expended
in funds
£
£
(745,643)
78,608
(745,643)
78,608		 Resources
Movement
expended
in funds
£
£
(745,643)
78,608
(745,643)
78,608
78,608

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 May 2021.

Page 14