Registered Charity number 206143 Merton and Morden Guild of Social Service Trustees, Report and Annual Financial Statements 31 March 2023
Merton and Morden Guild of Social Service Report and accounts Contents Pago Charity infonrti0n Trustees, report Independent examineffs rewi Statement of financial activittes Balance Sheet Notes to the a¢¢ounts 7t013
Merton and Monlen Guild of Social Service Charity Infomiation Trnstees Andrew Butcher- Char Susan Hedges Philip Jones Gillian Lews Lavender Malcolm Neale Peter Redway Mrs Jolanta Novak Peter Southgate Rgportlng *ceountant Kathleen Bhuiwalla Bhujwdlla & Co 1 Merton Park Parade Kingston R¢)ad Wimbledon London SW19 Bankorn TSB Bank London Road Morden CAF Charty Money Management King$ Hill West Malling Kent Chartty numbor 206143
Merton and Mordèn Gulld of Social Service Trustees, Annual Report for the year ended 31 March 2023 Roglstsrod charlty number 206143 Charitys addro•s Morden Su Trustaes who manage the charity Andrew Butther- Chr Susan Hedges Philip Jones Gillian Lews Lavender Malcolm Neale Peter Redway Mrs Jolants Novak Peter Soutyate Governlng lTr•trumont The charty Is govemed by a constttulon adopted 2 October 1945, as amended 18 Jun8 1953, 12 July 1947, 9 June 1967. 29 October 1977 and 14 Juty 1992. ObJ•cl• of th• charlty •nd m•ln •ctfvlll•s The Merton and Morden Guikl of Social PJepice is an independent registered charity governed by a Board of Trustees, which is elected at our Annual GeneRI Meeting. Its misslon 1$ to provide grwp activities dd8r people wthich aim to encourage independence. S(la1 interaction and pxibve EII being. These p4iltes also aim to defer the effects of i$dation and calls on more expensive stattrtory seNi¢e$. We promde a wide variety of acti¥its08 as dewibed in our annual Handbook, and thanks to the support from the London 80rgh of Merton. are atAo to prtsJuc* acbvityes vthith remain affordable. The Guild has paid employees arKI uses the sep4tces of sessional worf(ers to deliver specialist acts'vitbes such as OUT exwcise dasses, line dance. tap dance and Tai Chi. AJI these se$$ional workers are qualtfied to appropriate standwd8 and undertake regular wofes5ional deVelOent a¥ laid down by their regul8W t¥Jdi8S. In addition, we TeceNe abt 5,CY)O hours of hdp from voluntew5 vknth, rf paid at the National Minimum Wage of approximately £9.50 per hour, wjuld be valued at £47,500. We are extremety 9Tateful for all the help we re¢ei¥e frrxn volunteer& indeed many acbvibes would not take plats without thr presence.
Merton and Morden Guild of Soclal Servlce Trustees. Annual Report for the year ended 31 March 2023 Rlsk manag•m•nt l Guild actsvies are risk assessed frixn tirne to time and a eittw held in appropriate premises that we regard as places of safety , rf transport is involved. apwopriate vehides are used. In financial terms the Guild aims for a trxo•Jly balanced btyt It maintains a cash reserve 6uffi¢ient to deal contingencAes. usualty 6 months running costs. After lyjilding cash reserv8S to a rec(Yd hi9h over the last fve year5 antiupate Ihat these will be used over the next tJVO years to Cover a loss in funding for activilies intend to conts"nue. It is our to hold our Teserves in a low risk deFXJSrt account at CAF (chare$ Aid Found*ionl Bank. The Trustees declare that they have appro1 the Tw8tee8' Report above. Slgned on behalf of the Trustees: ndr•w Butch•r Chalr 5 March 2025
Merton and Mordan Guild of Social Service Independent Examinerfs Report to the Members of Merton and Morden Gulld On accounts for the year ended 31 March 2023 Charlty numbor 206143 I report on the accounts of the Guikl for the ar ended 31 Marth 2023. whith are set out on pages 5t013. The charity's trustees are restKmsible ts the Preparati of the a¢¢4)unts in accordance with section 144 of the chareS Act 2011 {the Charities Act). I report in respect of my examination of the Guikl's acc4)unts caled out urKler seckn 145 of tr¢e 2011 Act and in Carrying out my examination. I have follopd all the applKaL4e directrjns giv by the Chanty CiJmmi88ion under section 145(5)(b) of the Ind•p•nd•nt •x•mln•tr• •l•tgmont I have wmpleted my examinat1. I nfvrn that matwol matters habt c4)me to my attention in ¢onne¢tion with trte examination vlhich cau8e me to beIVe tha( in any material r8spect . the xcounting records not kept in a(xx)rdance section 130 of the Art or - the accounts did not accord wlth the accwnting rec¥)rds', r - the accounts did nol ¢ompty with the appIale requirements conceming tha fom) and cont6nt of accounts sel out in the Charities IA¢¢ounts and Repcrfts) Regulations 2008 other than any requirement that the a¢Unts gtrrfe a and fail whlth is not considered as part of an independent examination. I have no concerns and have come across no ¢)ther mattern in connectlon ith the examination to ich attention should be drawn in this rewrt in order to enatAe a proper understanding of the accounts to be reached. Kathleen Bhuiwalla Chartered Certified Accountant 1 Merton Park Parade Kingston Road WimtAedon London SW19 5 March 2025
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Merton and Morden Gulld of Social Servico Charlty no: 206143 Balance Sheet as at 31 March 2023 Unfestricted Total 2022 funds nds lunds 2023 Flxed assets Tangible assets 465 626 Curr•nt a•8•ts Debtors and prepayments Short term deposits Cash at bank and in hand 1.5 797 1,965 4.244 487 3,890 3.447 47,956 50.718 3.216 6,663 51.172 57,381 43,387 47,764 Cr•dltorn: amounts falllng du• wlthln one y••r {3,426) 13.426) 13,2731 N•t ¢urr•nl •M•ts 47.292 $3,955 44.491 47.292 7,128 45,117 Fund• unres1ri¢t funtts ReStrted fijnds 47.291 47,291 7,128 37,828 7,289 7.128 Tolal funds 47,291 7,128 54,419 45,117 Signed on behalfofthe trustees: Andrew Butch•r Approved by the Committee on 5 March 2025
Merton and Alorden Gulld of Soclal SeTvice Notss to the Accounts for the year ended 31 March 2023 1 Bas15 of preparatlon 8asts of accounting These accounts have been prepared under the histoal cost Cfjnvention Yih items reccgnised at cost or transaction value unless otheise stated in the relevant note to the acc(>unts. The accounts have been prepared in rdance With the Statement of Recommended Practi.' Accounting and Reting by Charities preparing their aGGwnts in ac¢ordan¢e Y1h the Financial Repon9 Standard ap1¢8ble in the UK and Republ of Iland IFRS 1021 issued on 16 July 2014, the Financial Reporting Standard applKle in the UK and Reputli¢ of Ireland IFRS 102), and V4ith Chariti'es Act 2011. Ch•ng• ol•¢¢ountlng pollcy The accounts present a true and fair view and the &c{ntinll pc4t$ adopted are those outlined in note 2. There has been no Change to the ac•))unting poIleS sin(x last year. chang to a¢coundng esdmat•s No changes to accounting esb'mates have tyxurred in the reporb'ng 17(1. Materfal prloryear em>r8 No material prior year errors hava been identified in the reporbng rwh)d. 2 Accountlng pollcl•• In¢om• This standaKI ltst ol 8ccounting polries has b88n appl1 by charity. Whern e dnyernnt or additionalpollcy h88 been adopted Ihis is detslled below. R•cognldon of Incom• These are included in the Statement of Finan(ial Ac1r¥I ISOFAI vthen.. - the charty be¢omes entiued to the resourrxs.. - the trustees are virtualty certain they wll receive Ihe res0w. and - the monetary value Can be measured with sufficlert rdialylrty. Ollsettlng There has been no offsetting of assets liabiltbes, or income and expenses. unless required or Fefmitted by the FRS 102 SORP or FRS 102. Grants and donat Grants and donations are onty Ijuded in the SOFA when the general inca)me recognltion criteria are meL In Ihe case of PerfoanCe related grants, ino)me must only b8 recognised to the extent that the chanty has provKled the Specffied gLd5 or service5 as entitlement to the grant onty acr5 Nthen the perfomiance related cOnd.0nS are met L•gacles Legacies are induded in the SOFA Tthen receipt is prcthtAe. that is. then there has been grarrt of probate. the executors have established that thefE are sulkit assets in the estate and any conditions attached lo the legacy are either within the c(xtrc4 of ts charity or have been met Govemment grants The chanty has receNed governmt grants in the rewkn9 perJ.
Merton and Morden Gulld of Soclal Service Notes to the Accounts for the year ended 31 March 2023 Tax rnclalms on donations andgmts Gift Aid receivable is in¢bJded in income when there is a vdKI d&arati[ fr(Mn the donor. Any Gift d amount recovered on a donation is conssdered to be part of that gift and is treated as an addition to the same fund as the initial dOna1K lesS the donor ty the tem$ of the appeal have specified otherwise. This is only induded in the SOFA once the chanty has wovthd the related gotrjs or services or mot Ihe prefomBn¢e rdabj ¢xI1th)nS. Oonated gcS are measured at fair value (the amount for whith the asset could bo exchanged) unle88 imprac1al to do so. The cost of any stcKk of goLMls dolted dlsthtsjti to benefiuwies is deemwj to be the fair value of those gffts at the bme of thw'r receipt and they are recognised receipL In the reFQrting Period in lch the stock5 are di8trltK. are fwnised as an exp58 at the carrying amount of the slocks at dIlbulJOn. Donated gc*Jls for resale are measured at fair v4ue inrtl rwnitiM, wthich is the expec proceeds from sale18ss the eXrded costs of sale, and recognised in 'lncome from other trading activitie5, and the OCeedS from sale are also rew3ni as'ln¢ome from other trading activitses,. Goods donated for on4oing use by the dwnty are recogned as langiNe fixed a88ets and included in the SOFA as incoming resources when receiwable. Gifts in kind for use by the chanty are induded the S(fA as wic4)ming re%)urca8 receivable. Donat•d swvle•s and facHItI•s Oonated 8er¥ices and facikb'es are included in the SOFA when re¢wed at the value of the gfft to the ¢harity provided the value of the gfft can be measured reliabty. Donat6d servlces and facilities that are consumed inmediatety are tecognised as income w6th an equNalent amount reccsni8ed as an expense under fv approwate headirwJ in the SOFA Support ¢osts The charlty has Incurred expendilure on supFKJrt costs. Volunteer help The value of any voluntary help rec•ved is not nduded in the acxounts Imrt is describ8d in the tru5tee$' annual repo Income from Interert rnyaliles and <rfvld•nds This is included in the accounts when re¢eipt is prrknable and the amount receivable Gan be measured relia1. ExndItUTe and Ilablllll•• Llability rncognftlon Liabilib'es are recognised there it is m(Ye likdy than not thai there is a legal or constnjctive olgatiOn commrtb'ng the Ch to pay out resour and the amwnt of the obligation be
Morton and Mordon Guild of So¢lal SeThlce Notes to the Accounts for the year ended 31 March 2023 Governance and support Costs Support costs have been allocabj beiwn governance costs and other supwrL Govemance costs comprise all costs invomng puNic &cwntabdty of the tharity and lis compliance wth regulation and good practice. Support costs include central fiJnctNJn5 arwj have alb)eated to actvity cost categories on basis nsiStent with the use of resour. Where the chanty gives a grant wilh ¢cditionS for ils payment being a spthc level of service or output to be promded, such grants are only recognised in tho SOFA once the 1p[ent of the grant ha$ provided the specffi service or outyJL Grnnts payable wlthoutperfonnanc• Condldo Where there are no conditions attaching to the grant that enables the donor tharity to realistically avoid the Gommitmen[ a [bIlity for the full funding oblyation must b& recc¥nised. Redundancy eost The charity made no redundancy payments durkng the reF#xb'ng penc#J. Defenyd Income No material item of defefrnd Incom? has been nthded in the accoun1& Cradftors The charity has credttors which are Mred at setdmnt amounts less any trade discounts. Pmvl•lon lor Ilabllltles A li8bility is measured on rwniti( at its historical cost and then subsequenty measured at the test estimate of the amount required to setde the obliga'on at the reporb.ng date. 8881¢ flnanclal Instruments The chanty accounts for basic Tranal instruments on h611al rwn611on as pw paragrath 10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19. FRS 102 SORP. Valu• •dd•d tax Value added tsx i8 not recOTable by tho chaflty, aThJ as such is induded in the relevant ojsts in the SOF Tanglbl• fixedass8ts foru by the clmrlty and depm¢l•don These are ¢apitalised rf they can be used for more than e year. Fixed assets we valued at cost and deprecAated at the fc41cMing rates: Motor vehides 25% redwig IJalan¢e
Merton and Morden Gulld of Soclal Service Notss to the Accounts for the year ended 31 March 2023 2 Anaty81$ of income Unvmtrlcted Restricted nds fund8 Total 2023 Totsl 2022 Grants received 56.150 56,150 56,150 Donattons and1oga¢l•s DonatM)ns and gtfts 6,718 6.718 22,967 Othor tradlng acblvltles Fit for Life Fundraising actNths Office incorne Regular athities Minibus income Home shopptng (Covid 19} 11.722 11.722 50 518 4,686 4.263 1,623 4,000 1,334 1,005 3,328 6,394 4,400 518 4.263 1,623 20,461 Other Income CJRS grants 2,821 Total Incom• 85.730 85,730 99,578 All income in the prior year Wd5 unrestrKted.
Morton and Morden Gulld of Social Service Notos to tho Accounts for the year ended 31 March 2023 3 Anatysls of expendltuve Total 2023 Total 2022 funds nds Chatltsblo acdvltles staff costs Fit for Llle Regular activlties Voluntser expenses Telephones Covid 19 Supplies Equipment Training Minibus costs Mlnibus depreciation 28.835 5.027 5.179 313 2.255 2.605 28,835 5.027 5,179 313 2,255 2,605 40,746 2,331 3,342 1,201 4,448 135 714 3,937 208 5.894 5,894 161 161 50.108 161 Ral¥lng lunds Fundraising events 13 13 240 Staff cos19 Prinbng, postage and slationery Telephone$ Office expenses Insurances Minibus costs Rent Miscellaneous Ind&pendenl examiners fees ¢)ffice refurbishment 7,400 655 1,000 9,716 628 1,IXIO 4,950 10,4C(I 655 1.000 9,716 628 1,000 4.950 1,000 8,647 591 1.000 4,950 12001 340 203 203 26,152 26,152 Total •xpondltur• 76.273 161 85.172 D•tall8 of certain li•m¥ of •xrAndliuve Independent examiners fees 200
Merton and Morden Gulld of Soclal Service Notes to the Accounts for the year ended 31 March 2023 5 Staff costs Staff costs compl1.. 2023 Wages and salaries 36.235 Average head o)unt In the year- charitable xtsvitses S Tanglbl• flx•d a••ots for by th• eh•rfty Motor v•hlclo8 Ct At 1 April 2022 At 31 March 2023 28,500 26,500 D•prnelatlon At 1 April 2022 Charge for the year At 31 March 2023 25,874 181 N•t book value At 31 March 2023 At 31 March 2022 628 6 D•btorn 2023 2022 Trade debtors other debtors and prepaynxnts 1,791 174 326 161 487 1,965
Morton and Morden Guild of Social Servlco Notes to the Accounts for the year endod 31 March 2023 7 Credltorn: amounts falllng due within on• y•ar 2022 Other credrtors and xcnjed expen8 3.426 3,273 8 Movomont ol maJorlund• 2023 At l Aprll Incomlng resources Outgoing resources Transfer belween funds 37,828 85,736 (76.273) 7,289 45,117 85.736 (76.4341 (161) At 31 March 47.291 7.128 54.419 9 Tru•t•M r•mun•r•tl¢m and b•n•fits None of the trustees have been paid any remuneration or received any other benefits from an employment with their tharity or a related thanty.