Registered Chanty number 206143 Merton and Morden Guild of Social Service Trustees, Report and Annual Financial Statements 31 March 2022 Merton and Morden Guild of Soclal Service Report and accounts Contents Page Charity infomiation Trustees, reFQrt Independent examlne¢s repcrft Statement of finanual activities Balance sheet Notes to the accounts 7t013 Merton and Morden Gulld of Social Service Charity InfornMtion Trustees Andrew Butcher- Chair Susan Hedges Philip Jones Gillian Lewis Lavender Malcolm Neale Peler Red￿Y Mrs Jolanta No¥ak Peler Southgate Roportlng accountant Kalhleen Bhuiwalla Bhujw¥lla & Co 1 Merton Park Parade King$ton Road Wirnbledon London SW19 Bankgrn TSB Bank London Road Morden CAF Charity Money Management Kings Hill West Malling Charlty numb•r 206143 Merton and Mordan Guild of Social Service Trustees, Annual Report for the year ended 31 March 2022 Registered charity number 206143 Charl￿$ address Morden Surrey Trust688 who manag• the charity Andrew Butcher- Chair Susan Hedges Philip Jones Gillian Lewis Lavender Malcolm Neale Peter Rethy Mrs Jdanta Novak Peter Southgate Govomlng In•trum•nt The charlty is govemed by a o)n8titution adopted 2 October 1945, as amended 18 June 1953. 12 July 1947, 9 June 1￿7. 29 OclobeT 1977 and 14 Juty 1992. Obl•¢t• of th• ¢h•rfty •nd m•ln ¥¢tMII•• The Merton and Morden Guikl ￿ &xial Servic* is an independ￿t registered tharity govemed ty a Board of Trustees, vknich is elected al our Annual General Meeting. Its mission is to provide group actvitses for okler peo￿ vthich aim to encourage Independence, social interaction and pcL8th *EII Lwng. These activities also aim to defer the eff￿ts of Isolab'on and Calls on more expensi￿ statutory 5erwce5. We provide a wde vanety of actrvib65 as described in our annual Handl￿3(￿￿. and thank5 to the support from the London Borough of Merton. we are akAe to woduce actr¥itses which rwnain affordable. The Guild has paid emFtyees and use5 the servlces of sessional W￿rkerS to delNer speu'alist activiti'es such as our exerdse classes, line dance. tap dance and Tai Chi. All these sessional workers are qualified to appropriate standard$ and undertake regular profession deveh)pment as laKI dTh¥n by their regulatory bodie& In add￿'on, we receTve aLl￿t 5,IXIO hwrs of help from ¥dunte8T5 which. rf pa*J at Ihe National Minimum Wage of approximatety £8.91 per h￿r, ￿Uld be valued at £44,500. We are extremely gratefvl for all the help we receive from volunteers. indeed many activrties would not take place without their presence. Merton and Morden Gulld of Soclal Service Trustses. Annual Report for the year ended 31 March 2022 Rlsk management All Guikl acti¥ibes are fisk assessed from time to time and are either hebj Ni appropriate premises that we regard as of safety or. rftranswi is involved. apwwiate vehK*s are used. In financial temis the Guibj aims a broadty ba1￿C￿l budget It maintains a Cash reser4e sufficienl to deal wth (xjntingenaes, usualty 6 months running costs. After t￿1￿J1n9 cash reserves to a record high over the last fve years we antia.pate that these wll be used over the nexi tr4VO years to cover a105s in funding for activities v* intend to conlinue. It is our wlicy to hold our reserves in a1ry4Y risk derJ)sit XCA)unt at CAF (Charrties A"d Foundation) Ban The Trustees dedare that they have apwoved tr* Trustees, Repcrft above. Signed on behalf of the Trustee5'. Andrew Butch•r Chalr 5 March 2025 Merton and Morden Gulld of Social Service Indopondent Examinerfs Report to the Members of Merton and fAlord•n Gulld On acGounts for the year ended 31 March 2022 Charity number 206143 I report on the aCr￿unts of the Guiki for the year ended 31 March 2022. are Set c¥Jt ￿ pages 5t013. R•spective r•spon•lbllltlo8 of tn￿tro and •xamln•r and bMl* ol r•port The chariV5 trustees avE respon$it4e for the preparation of the ac(x)unts in wx*dance with section 144 of the Charrtl8s Act 2011 (the Charilies Aci). I report in respect of my examination of the Guild's accounts caThied out under 5ecllon 145 01 the 2011 Act and in carying out my examination. I have fcllo**d al the applicable direcllons given by the Charity commi￿on under sect￿n 145(S1{bl of the Ind•wnd•nt •xamln•V• •tat•m have comF4eted my examiiation. I that no fflatW￿ matters have come lo my attention in connection with the eXaMir￿tIO￿ cause me to believe that n any material respect . the accounlng r•cLYd8 not kept in accordance gection 130 of Ihe Art or - the accounls did not accord the accountsng r9￿5.. or - the accounts did not compty with the apFAicable requirements concerning the fom and content of accounts set oul in the Charitses (Acc￿nts and RepJrt¥l R&Julatkn$ 2fy)8 other than any requiram?nt that the accounts give a Iwe and faif view is not ￿nSIdered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination lo which att￿tion should be drwi ￿ this rep)rt in c￿der to enable a propar understanding of the accounts to be reached. Kathle￿ Bhuiwallo charte￿ Certffied Accountsnt l Merton Park Parade Kingston Road Wimbledon London SW19 5 Marth 2025 ils Iv E- C v sj7i C CCCuoocO￿ Merton and Morden Guild of Social Service Charity no: 206143 Balance Sheet as at 31 March 2022 Unrestricted Total 2022 Totsl 2021 Notss funds lunds fvnds Flxed assets Tangible assets 626 626 834 Current as••ts Debtors and p￿paymentS Short temi deposits Cash at bank and In hand 487 443 829 3,916 3.447 3.890 40.171 41.101 3.216 6,663 43.387 47.764 25,422 29,967 Cr•dltor•'. amounts falllng due wlthln ono year 13,2731 {3.273) 12,9201 N•t ¢urr•nt 1••418 37,828 6.663 44.491 27.047 Not a•8•ts 37,828 7,289 45,117 27,881 Funds Unrestricted funds Restricted funds 37,828 37,828 7,289 20.384 7,497 7.289 Total lunds 37,828 7.289 45.117 27.881 Signed on behalf of the tn￿teeS'. Andrew Butcher Approved by the ¢cffimtttee on 5 Marth 2025 Merton and Morden Guild of Soclal Service Notes to the Accounts for the year ended 31 March 2022 1 Basls of preparation Basis of accountlng These accounts have been prepared under the hi￿￿1C¥1 o)st CA)nvention with ttems recc4nised at cost or trans&tion value unless othemse stated in the relevant note to the accounts. The account5 have been prepared in accordance wrth the Statement of ￿e￿MMended Practice: Accounting and Reports"ng by Charities preparing their accounts in accordance Imth the Financial Reporting Standard applicable in the UK and Republic of Irekqnd {FRS 102) issued on 16 July 2014. the Financial Repoitng Standard applicable in the UK and Republic of Ireland IFRS 1021, and Wjith the char￿e5 Act 2011. Chang• of accoundng poll¢y The accounts present a true and fair view and the ac£ounting policles adopted are those CAMlined in note 2. There has been no change to the accLwnting p)liraes sirKe last yew. Chanps to accountlng estlmates No changes lo accounting estimates have cwjrred in Ihe reporbTrJ i)ericKI. Matwlal prfor year otYot¥ No material prior year errors ha¥e been idenbfied in the wknd. 2 Accountlng pollcl•• Income This Standa￿ list of accounfrng has b8en 8Kpl•gd by th8 oharity. whe￿ 8 diifernnt or 8ddth(In81 polKy has b88n adopted th￿ is detsiled below. These are induded in the Statement of Flnandal Acllvities (SOFA) vthen". . the charty becomes entiued to the resources.. - th& trustees are virtualty certain they will rO¢w￿ tho resources: and - the monetary value can be measured th sufficient rdiability. Oll¥•ldng There has been no offsetting of assets and liabillios, or inc(ffie and expenses. unless requI￿j or pemiitted by the FRS 102 SORP or FRS 102. Grants and donau Grants and ¢knatrons are onty included in the SOFA when the general ino)me remgnition criteria are mel In the case of perfomiance related grants. income Must onty be re￿)gnised to the extent that the ¢hanty has provided the specified gc¥Jd$ ￿ services as entrtlement to the grant onty c¢curs wtten the perfomiance related condttions are met Legacles Legacies are induded in the SOFA vthen recwpt is probable. that ts. when there has grant of probate, the executors have estsblished that there are suffiry.ent assets in the estate and any condibons attached to the legacy are ettherimthin the control of the charity or have been met Govemmentllrnnts The chanty has received govemment grants in the rew*ng perioj. Merton and Morden Gulld of Social Service Notes to the Accounts for the year ended 31 March 2022 Tax reclaims on donations andgifts Gfft Aid r￿l¥able is included in income therE is a valid dec4arnkn from the donor. Any Gfft Aid amount recovered on a d￿all(￿ is Con￿dered to be part of that grft and is treated as an additson to the same fund as the inrtial d￿atIon unless the d￿or or the ternis of the appeal have specthed otherwse. Contractual Income andperfomRan¢• rnlated grnnts This is onty included in the SOFA once the charity has FKoMded the rdated goods or services OT met the pref0mlan￿ related condilions. Donated goods are measured at faif vaue (the amourt for the asset c4)ukl be exthangedl unless impraGti¢al to do so. The cost of any stock of gl￿d8 dwted for distribution to benefi￿1￿ 18 deemed to be the fair value of those gifts at the time of th￿r receipt and they are recogDi8ed on receipt In the re￿)￿fig peri¢xl in which the stcKks are distrilxrted, are reCogn￿d as an exwse at the ¢arying amounl of Ihe stocks at distribjtion. Donated gcmjds for resale are me88urgJ at fair ¥alue C￿ inilial re¢ognthn. is the eXp￿ted proceeds from sale less the expected costs of sale, and recognised in 'lncome from other tradlng activities, and the proceeds from saje are also recognised as'lncome from other trading activWes'. Goods donated for on-going use by the Charity are recognised as langible fixed assets and induded in the SOFA as incoming Tesources wthen rectyvable. Gifts in kind for use by the charity ate indudwj in the SOFA as Incoming resources *1)en receivabl8. £lonatvdMThlc•8 and facllltl•s D(￿ated seryices and facilsiies are included in the SOFA wthen reC￿d at the value of the gift to the chartty provided the value of the grft can be measured reliably. Donated seNices and fwlibes that are consumed immediatety are recognised as income with an gqUNalent amount recognised as an expense under ts appropnate heading in SOFA Support eosts The charity has Incurred expenditure on SUPFX)rt costs. Volunt•er help The value of any voluntary help recthd is not knduded in the actounts but is desuibed in the tru5tees' annual re[￿L Income from Interert rnyaliles and dMd8nds This is induded in the accounts when receipt is probable and the amwnt receivable can be measured relia￿. Expendlture and Ilabllltlos Liability rnct¥nltlon Liabilits'es are recognised wl)ere tl is more likdy than not that thwe is a legal or constructive obligatson commttting the charty to pay out resources aThJ the amount of the ot)b'gation can be Mérton and Morden Guild of Soclal Service Notes to the Accounts for the year ended 31 March 2022 Govemanc• and support costs Support costs have been alkKated govemarte costs and ots suprM)rt Govemance o)sts comprise all costs involving publi¢ actountabilty of the charity and its compl18n￿ vthh regulation and g¢x¥J wactice. Support Costs include ￿ntral fvnctions and have been 21bxated to athity cost categories ￿ a basis consistent wilh Ihe use of resources. Grnnts with perfonpance condlth¥M Where the charity gives a grant with ￿lI￿)n$ for its paymert being a 5pecrfic level of service or ouw to be provided. such grants are onfy recognised in the SOFA once the reCIp￿t of the 9Tant has prowded the Sl￿ffied service or outyxiL Grants payable wlthoutperfom74nc• co•Klltlons Where there are no conditi'ons attaching to the grant that enables the donor charity to realistlcally avoid the ￿mMitment a liatmlty for the full funding Qbltgati￿ must be recognised. Redundancy ¢￿t The charty made no fedundancy pa￿nents dumg Ihe rel￿￿19 pfrrkjd. D•ferred Incom• No material item of defeffed income has been in¢￿ded n the xcoun Crnditor8 The charlty has cradltors vthlch arn moasured at seiilwnent amcAJnts less any trade dlscounts. Pmvlslon for Ilabllltles A liability is measured on recognrbon at its htstorical cost and then subsequenty measured at the best estsmato of the amount required to setde the oiligatson at the repybng dale. 888lc flnanclal Instruments The Charity accounts for basic fin￿ela1 instruments on inibal recognibon as pw paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per paagraphs 11.17 b) 11.19, FRS 102 SORP. V•luo addad tax Value added tax is not rec(Nerable by the chanty. and as such is induded in the rebe¥anl ¢osts in the SOF A•8ets ranglblè fixed assets lor use by the ¢harlty and depreclatlon These are capilalised rf they can be used fc* more than one year. Fixed assets are valued at cost and depreciated at the ftllowing rates.. Motor vehlcles 25% reducing balance Merton and Morden Guild of Social Service Notes to the Accounts for the year ended 31 March 2022 2 Anatysls of Income Unrestrlcted R68trfcted funds Totsl 2022 Tolal 2021 Charftable Kdvldes Grants received 56,150 56.150 64.650 Donatlons and 18gacles Donations and gtfts 22.￿7 22.967 3,602 Othertradlnp aetlvftl•8 Ff( for Life Fundraising activlbes OffKe income Regular actlvits'es Minibus income Home shop￿.n9 {Cowd 19) 4.000 4,000 1.334 1,005 3,328 6,394 4,400 533 1.005 3.328 8.394 4,400 55 5.202 20,481 20,461 5.790 Other Income CJRS grants Other income 2.821 2,821 7.036 13,903 Total Incom• 102.399 87,945 AJI income in the prity year was unrestrirted. Merton and Morden Gulld of Soclal Service Notes to the Accounts for the year ended 31 March 2022 3 Anatysls of •xpondltur• Totsl 2022 Totsl 2021 fund8 Charttabh aedvltl•s Staff costs Fit for Life Regular activth'es Voluntser expenses Telephones Covid 19 Supplies Equipment Training Minibus costs Mlnibu5 depredalon 40.746 2,331 3.342 294 1,201 40,746 2.331 3.342 294 1.201 40,089 521 28 1,200 8,310 135 714 3.937 135 714 3.937 208 2,923 278 208 53,349 Ralslng funds Fundraising events 240- 240 24 4 Management and admlnlStrnth￿ of th• chartty Staff costs 10,4fy) Printing. [￿ts9t and staltN Tdephones Office exFen8es Insurances Minibus costs Rent Miscdlaneous Independent examinefs fees Office refurbishment 10,400 10,400 1,236 1,043 6,387 1,000 8.847 591 1.000 4,950 264 {200) 340 8,647 591 1.OCA) 4.950 1,000 4,950 (2￿) 560 27,576 27,057 Total expondlturn 85,172 80,430 Detalls of c•rtaln It•ms of •xp•ndlluve Independent examinerfs fee5 2(Xl 200 560 Merton and Mordon Guild of Social knlce Notes to the Accounts for the year ended 31 March 2022 5 Staff costs Slaff costs comwts•J'. 2022 2021 Wages and salaries 51,146 50.489 Average head counl in the y8ar. charltatk *ivibes 6 T•nglbl• flxod ••Mts for ty th• charlty Motor vehlcl•8 C08t At 1 April 2021 At 31 March 2022 26,500 26,500 Dopreclatlon At 1 April 2021 Charge for the year At 31 March 2022 25.666 208 25,874 N•t book valu• At 31 March 2022 828 At 31 March 2021 834 2022 2021 Trade debt(Ys other debtors and prepa￿￿nts 326 161 473 156 629 Morton and Morden Guild of Soclal Sorvlc• Notes to the Accounts for the year ended 31 March 2022 7 Cr¢dltor8'. amounts falling du• withln on• year 2022 2021 Other creditors and aCcn￿d expenses 3.273 2,920 8 Mov•m•nt of major fund• 2022 At 1 Aprfl Incoming resources Outgoing resources Transfer belvRen funds Gains and losses 7.497 27,881 102,399 185,172) 102.399 (84,964) (2081 At 31 March 37.828 7,289 g Tru•tae• rffi)un•ratlon and b•n•fits Nona ol tha trustees have been pa￿ any r￿Unerati￿ or rewved any other benefits from an employment wth their charty or a related charity.