Registered Chwily number 206143 Merton and Morden Guild of Social SeNice Trustees, Report and Annual Financial Statements 31 March 2025
Merton and Morden Gulld of Social Servi¢• Report and accounts Contents Page Charity infomiation Trustees. report Ind8pend8nl examinerfs fepc¥t Slatemènl of financ4al acttvithes Balanc• sheet Note$ lo the accounts 71013
Merton and Mortlen Gulld of Social S¢rvlce Charity Infomation TNste¢s Andrew 8ulchw- Char Susan Hedges Phiknp Jcfftes Gillian Lèwis Lav¢nder Malcolm Nede Mrs Jolanta Novak Peter Southgate Rep¢rtlng accountanl Kathleen 8hujw8lla Bhujwalia & Co 1 Merton Park Parwje Idngsion Road Wimbledon London SW19 Bankers TSB BÈnk London Road Morden CAF Charnty Money mageMent Kings Hlll Wèsl Mdli Kent Charfty number 2C81A3
Merton and Morden Gulkl of Soclal Servk• Truste&s' Annual Report for the yoar ended 31 March 2025 RoglstKod charlty numbw xb143 Charftys addrnss 34a ALwc(Thiay Road Morden SLKrey Tru¥t•es who rnanage the charlty Andraw t¢r- Chair Susan Hedges Philip Jone8 Gilli L8wis Lavandef Malcolm N8ale Mrs Jdanta Novak Peter Southgal8 Governlng Instrum•nt The charity Is gov6m•d by o conststution adopted 2 Octotr 1945. as amended 18 Jme 1953. 12 July 1947. 9 Je 17, 29 Oclobw 1977 14 1992. Obl•¢t• of the charlty ind miln a¢tlvltle• Th• Mèrton an¢J Mcrfdgn Guild of i41 Se1ce is IrthpeTr registwed Charity govemod by a 80or¢ of Trustees, which is elected * our Annual General Meetirvj. It8 mission Is to pTov6de grwp actibities f(ff older pec alm to onc0w• Independenc6. Social inlera¢tsc and positive wel being. Tse &kn'vitses also •m to defer the eff&cls of i501atron calls on more exFensive stalulory servic•s. We provide a wide V¢ty of a¢bwlie$ as described in our aMLHI H(M)k, and Ihank$ lo th¢ support from the London Borw ol Mertcffl. w• are atl• to prothKe aclivrt¢es whid) remain affordable. rhe GUI has two pad employoes and uses Ihe 3wvtc88 of 58ssw)n81 weT8 to dellver specialist actiMkn'es such 8$ our exercise dasses. line dance, tap dance Tai Chi. AN these 3g33ional worker$ ore qualifigd to opwr4)riat8 St&8[ dtak• rogul¥ pr0f8ss1cI ¢Jevelopm8nt as ld ¢knn by their regulatY both'es. In addition. we receivé atoul S,()X) ts)Lrs of help from %rlLmteers which. rf Pa al Ihe National Mlnimum Wag8 of awroximately £11.44 per b)W, YlId vthed at £57,200. We are extremety gr8teful dl the rP wo re¢•iv8 from vduntoèrs. IrKleed fflY activities would Th)t tako place without Iheir presence.
Merton and Morden Guild of Social Sgryk• Trustees, Annual Report for the year •nd•d 31 March 2025 Rlsk managemen¢ l Guild acts'iryb"es are risk assessèd from time to time and eilher held in appropriate promises that we regard a$ places 01 sat¢ty or. rf tr$1 is invc4ved. apsyopriate vehicles are use In finand81 témis Ihe Guild aims a broa¢Jy balanced budget. It m8inl8in5 a cash reserve SLrficienl lo dea wth contingencies, usualy 6 m(mths rumiro costs. After lIding ca$h reserves to a recor(1 high over the last five years we antsapalfr that Ih8s6 will bè us8d ovar I next years lo cover a loss in lding for tili&S we inleNJ to contsnw. It is our pc4cy to hold our reserv95 in a l¢)w nsk doposrt at CAF (Chwilies Aid Folmdallonl Bank. Th8 Trustees declare that they havo apwovod Iho Truslw$' Report ab. Slgned t)n b¢h&f of thg Trustees.. 2e/,,/s Butcher Chalr 27 January 2026
Merton and Uorden Gulld of Soclal Servlce Indopondent Examlne¢s Report lo the Mombers of Merton and Morden Gulld On accounts for Ihe year ended 31 March 2025 Charity number 206143 I report on the accounts of th8 Guld the endgj 31 Marth 2ff25. whith arè sel out on pag8s 5t013. Resp¢etlve re8ponslblitie$ of 1rn5tee and ex•Nner4nd bary of ry)ort The thar11$ tru51ees ar8 reSF&tl@ for thè waparab'on ol the accounts in accordarte with section 144 of the Charities Act 2011 (the Chantses Actl. I report in re$po¢t of my examina'on of the Gui1tt5 accounts carried cMJt under section 145 of thè 2011 Act and in carrying out my 6xanin81ion, I have I¥ed al the ¥able th'TeCti8 given by the Chanty Commission unthr sect)n 145lSllbl of Iha Art Independent ¢X4mln•f$ •l•lement I hava compl8t8d my axaminatson. l ¢onfim) that no malerial matlws ha ccrtne lo my attentsC in connoclitx with tho èxaminath'on which cause mo to that. in material resFeCt. - the accountirKJ rewds were not képt in accordance with seth.cn 130 of lh• Act,. or - th8 accounts did nol aword wth the accomts'ng reccds". or - Ihe accounts did not compty wilh trle •F4icable rewirements concèmlng thè fomi and ntent of a¢counl$ sel 04rt in the Charrtiès (Accounts aTrJ Reports) Rewlatth$ 2LK38 other than any requir8ment that the accounts a 'true and larf whlth Is rN)t ¢onsldered as part rf an indepentJ•ni exinatIon. I ha no concems and have com across no olher maters in Comection with thè èX8mination to ich attention should te drawn in this reFM)rt in txthr to enalle a propor underslandiw of the ac¢ounts to b• r•achod. K8thle8n 8hujwalla Cnart•r6d Cgrtrfied Acc>)urtt 1 Mèrton Park Parade Kingslon Road Wimbledon London SW19 27 January 2026
Il•rfon •Ad •lS¢thl••Thk• ¢ritynO.. 201143 ol FIn4n¢1 Athlll l•rth• 1•+1•1 31 M•Kh 2021 IM0rnJTrJtXFthura •f4•ndOThlli•fii IrD 11,1 22.
J,•14 221 th• c• 2•.123 N•t low•trMJlr 12.Jty) Trirof•r b•tr4•nkndb N•t infun¢• 7.012 5441• *.1(17 921
Merton and Morden Gulkl of Soclal Servke Charfty no.. 206143 Balance Sheet a3 at 31 March 2025 Unreslrfcted deslgnated Restrfcted Notes funds funds funds Total 2025 Total 2024 Flxed asGets Tangibl8 8SS•ts 262 349 Cuffent •ssets Debtors and prepayments Short le deposits Cash al bank and in harKI 132 132 4.595 2.614 4,507 68.724 70,792 65.902 73,023 6.663 Cr•dltors: amounls falllng due wlthln one y04r {6,672) (6.6721 16,444} Net ¢uff•nt a8••t• 62.184 68,847 66,579 N•1 a•8•ts 62,184 6.925 69,109 86,928 Fund• Unrestricted funds Flestricled fun(ts 62,184 82.184 6.925 59,916 7,012 6,¥25 Tolal fund8 62,184 6,92S 69.109 66,928 Signgd on behgm of the truste88: Andrew Butcher £olei126 Approved by the committee on 27 Janu 2026
Mèrton and M¢)rden Gulld of Soclal Sefvlce
Notes to the Accounts
for the year ended 31 March 2025
l Bas1¥ of preparatlon
Basis of accounling
Thase aCCots have b68n prepared urxlw the l¥stryi¢4 ¢061 ¢I)n¥ty" with r(8m8 rewised at
cost or transac"on Val unl@S5 Othwwise ststed in the rdevarn not8 to the a¢ctsunis.
The act))unt$ have boon wep8red in acc[nCe wth the Stslemenl of Re¢ommtrnded Practice..
Accounting and Reports"rKJ by Ch¥ities Kyepariry their act5 in accordan with the Financial
Reporting Sland8rd applicable in thg UK ar Rewt4ic of Ireland {FRS 1021 issued on 16 July
2014. wrth the Financial Reporting Standwd wAicth in the UK Republic of Iraland IFRS
and with the Charities Act 2011.
Ch•npo ofa¢counting polky
The accounts ¥8sent a true and far aTrJ the accoLmtsng p)li¢io$ adoptèd are Ih05e outl1rd
in note 2.
There has been no Ch9? lo the acccthing pc4"cs last yew.
Changes to aceountlng 8sllmafes
No Changes lo accowb.ng e$lim$lg3 have oc4md in the repc¥ling pertod.
Material pTioryur•fforn
Nc mat•rial prior year errors haN been Id1¢0 In rewts'ng per.
2 Accountlng p1¢11
Incom•
This standafty Ilsl of 8Ctxuntsnq pc4K&s has been aEw by the chanty Where 8 differènt or
adthtwal polky )*as be adopt&Y th is detwl8d bebw.
Recoqnttlon olln¢om•
Th9$9 8re includ8d in the Statement of Fan(9d Acts'vibes ISoFA} Wh..
. the charity beccfflas ¢nb'Uod lo the resource5.
. Ihg trustees are rtUallY certain they wll recVe the resrANCOS.' arKI
- lh• monetary value be moasurod with rdid)dity.
Offs•fting
There has been no oft38th.ng ol 8sg•ts arKI Iiatillies. irKomg K1 expen894, wless required or
pemillod by thÈ FRS 102 SORP FFJnised to the extent Ihal the
charity has prowded Ihe specrfied goLhls wv1$ as ents'tk8merrt lo the grant only occurs whèn
the performance related conditi arè m•L
Legacies
Legacies are included in th¢ SOFA when rKept is 8t48, that is. wh8n has been grant of
probate, the execLrtors havè esiatrrfished Ihat Ihere are suifwtt assotg in 8stat8 and any
conditions attached ta Ih•18gacy ar8 8ither wilhin the control of Ihe chanty or have been meL
Govemmentgrants
The charfty has received 9OVtrnmenl Ihe penod.
Merton and Morden Gulld of SocL91 Sèrvicè Notes lo the Accounts for tho year ended 31 March 2025 Tax rnclalms on donalions and gifts Gift AIQ recvable Is IndUd in incom8 when trre is a valld declarabon from the tjonof. Any Gift d amount recovered on a (knnats)n is ¢crdered to be part of that grft and is treated as a(Jdilion to the same IwKJ 85 the inth'al donats'on Lnless th8 thjnor LY the terms of the appe81 have specified othe158. Contra¢tu•l income amlwfornwi reknd grants This is only included in the SOFA or8 the charity has wo%ided rded gcrfxts or serv$ or met the prefom8nce rdated cmthIns. Don•t•dgoods Donated goods are rnea$ed at fair vakJ8 Ithe ancJrt for whth tre asset coubj be exchanged) unless impractical lo do so. Ttre cost of any stock of goods d¢)n818d fty thstsllxrt¥ lo benefie$ is deemed lo te Ihe fair Val of those gifts at the time 01 their r8cwt aThJ W are rocogrised on receipt. In the reporti penod in which tho sl¢xks are dislribjted. tw rwnisod a6 an •xp6n88 at the carrying amount of the sto¢k$ at distribulion. Doneted goDdg for re$4e are measured al fair vthe cffl In81 rwrilon, whth is Ihe •xpocted proceo¢Js from s0 kss tho •xpecied costs d saFe, and ro¢ogTrsed n 'ln¢omo ffom olh8r trad9 8ctivities' and the prD¢oods trcn sao are also recc¥Jnised as 'IrCe trom ottior trading activits8s'. Goods donated t aTrgoirrfJ use by tho ¢h8ity we recc4Jnised as tangTrtrAe flxed assets indudtd in the SOFA a8 Incoming resourcés when reth'v&le. Glfts In kind use by Ihè charity afe in&Jded in SOFA a5 trKomiTra resources when r8ceiV88. Donat•d $•rrfic•s •nd facllltl•s Donated services and fac11rt5 are incbded in the SOFA wh8n wiv8d at tho valuo of the girt to lh8 charity proiridd the value ol Ihe 'ft can be measwed reliably. Oonaled s8rvic8s and facilities that e C(sumed Immedialdy are reccwisod 85 income with an aquivalenl amoum recogriMd a5 an expense urmlw the W(vle heath'ng in Iho SOF Support ¢o$t$ Th8 charlty has Incurrod expe.8 on SiFPOrt Costs. Vclunteerh8 The value of lUntary help rerAv¢d 1$ r¥)t iTKIL*Je(l in the 8c£ounts but is d8Su1 in the truslee$' annual report. Income lrnm Inteivrt rny•ftl•s dlvldends This is included in tro lnts wtwi rp1 is arml tho amwnl raNale can bg measured reliably. Expendlture and Ilabiini•8 Llability recognlllon Liabilitiès are reccqnised whefe Il is more Ikety ts nrA that thwe is a 18gal or cnsInJCI1ve olgatiOn committj'ng lh8 chwity to pay out rosthrtes the an¢ftt oblTrgation can b8 m¢a$ui8d with reonable certawty.
Merton and Morden Gulld of Soclal Servlee Notss to the Accounts for the year ded 31 March 2025 Govomance and support costs Support costs hav9 axated befvM8n gOV8mar costs and otr supporL Gov8mance costs tpse all costs invc4ving putdic the chty and its com18n¢6 with regulatim and g(xid praclice. Support rAisl$ InclLbJ• central funct5 have been allocated lo cost categories on a basis cOb$10nt with the use of ros1[CS. Grnnts wlth p•rfomp•nc• condlllon Wherè th• charity gives a granl with C(dI1m lor tts paym1 b.ng 8 Sp1Cle81 of s•nlce or output lo be prowded, such grants are MIY fectynbS8d in the SOFA once Ihe re¢ipnl of the gr&)t has provided Ihe specified ser¥ice or lpUt. Grants payable wlthoutperfoffln¢• condhlons Where thgrg arg no ¢0ndrtnS attaching to the grant that enables tho tS)nor charty lo r8allsliealty avoid the commitment. a liability fcy Ihe full funthng Ot4igatw musl be rwnised. Redundancy cost The charity mad8 m r9(1wnCY paym8rrt$ dLrrirvJ th• rWrYJ period. Defvrrnd Incom• No mal8rial item of erred income has been Irkled in th8 aoUnt$. Crndltors The charity has creditors which are measured at se111nent amats1O88 any tra¢Jg discount$. Pmvlslon for Il•bllldes A liability is measwed on recognlllon al its hist<Jflcal (x)st and thgn S9qUIn11Y M8•4 at th8 best ests'mate of th• amount rewired Io setlle the thg8ticm at the rePO.rj dale. B•sle ffn•nclal Instrum•nts The ¢narity a¢¢ounts for basic financial instruTherts on initiat recognition as per paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per parallraphs 11.17 10 11.19. FRS 102 SORP. Value addod tax Value adtted lax is nol recoverable by Iho Chwty, 84)d as is irK4uded in the relevant costs In the SOFA. Aets Tangible fixgd a¥¥ets for us• by lh• ¢harlty and d•w•clarlon These are cawlalised rf tt)ey can be us8d for more Ihan ¢Th Fix8d assets are valued al cost and depreciated al the following rales: Motor vehide8 25% redwng baance
Mèrton and Morden Gulld of Soclal Sérvicè Notes lo the Accounts for the year ended 31 MarGh 2025 2 Ana18 ol Incom• Unvestrkted Restrf¢led fvnds funds Total 2026 Tot&1 2024 Charitable actlvlrles Grants receiwd 45.650 45,650 45,650 Donation8 and legKles Donall¢)ns and grfts 4.398 4,398 2,482 Other trading artivi Fit for Life Fundraising a¢tivitso$ Office inojme Regul¥ activities Minibus income Homè $hopping (Co4 191 2,2C6 714 1.570 6.343 305 2.2C6 714 1.570 6.343 1,843 4.629 4.475 4.400 3,042 11,138 11.138 22,485 Oihgrlncom• Other income Total In¢om• 61.186 61,1 70,617 All knccfflo in thè prbor year was wKeslrfct•d. 10
Merton and Morden Gulld of Social Sarvlce Notes to the Accounts lor tho yKr onded 31 March 2025 3 Analysls of expendlture Unr¢$tslct¢d fund¥ Restricted fd$ Total 2025 Tot•1 2024 Charilable activits Staff costs Fil for Lrfe Regular acliviles Volunt¢6r exnSeS Telephones Covid 19 SUPles Minibus costs Minibus d6preciats.on 74.317 4,715 5.402 14.317 4.715 14,490 4,329 4,040 17 2,699 3,043 5,260 116 2.289 29 29 3,822 87 87 87 30.701 33,994 Raising fvnd• Fundraising events 4 M•nagwn•nt 4nd4dmlnlstflon of th• chaity Staff 51S Pnnling, poslap and $lallonery Tele)ones Oftlce 8xp¢n585 Insurancés Mlnibu$ costs Rent Independent examinoff$ l•es Offic8 rdwts'shmgnt 3.QCM) 426 1,CrfJO 12.139 968 573 573 15,750 911 15,79J 911 4.950 4.950 4,950 600 1.020 27.892 24.123 Total exp•t{tUrn 58.728 87 58,815 68,117 Detill• of cert•ln tt¢m• of oxpendkure Independent 8xaminer'3 fees 800
Merton and Mord8n Gulld of Soclal Sorvica Noles to tho Accounts for the year ended 31 March 2025 S Staff costs staff costs ccKnprised. 2025 2024 Wages and salanes 18.317 17,490 Avarage head Count in ts yew. clwtstle aGtiMIi8s S Tanglbl• Ilx•d i*•et8 for use by charfty otor ¥Ehkl•• C06t Al 1 Apnl 2024 At 31 Mwch 2025 26.5 28,500 Depreclatlon Al 1 April 2024 Charg8 for lh8 year At 31 March 2025 26.151 87 26,238 N•1 book v•lu• Al 31 March 2025 2S2 Al 31 March 2024 349 6 Dobtorn 2026 2024 Trade debtors Other debtors wep8yments 2,516 98 2614 73 132 12
Merton arKI Morden Gulld of Soclal Servlce Notss to the Accounts for the year ended 31 March 2025 7 Creditors: amounts lalllng due llhln on• yev 2025 2024 Other credltors ansj a¢¢rued expensés 6,672 6,444 Movement ol malor fvnds Unrestrlcled Deslgnated Restrlcted 2025 Al 1 April Incoming r8sourcés Outgoin9 resourcès Transfer tw•n 59.916 81.195 {58.¥27) 7.012 66,928 61.195 (69.0141 1871 Al 31 March 62.184 6.925 69,109 9 Trust4e• rémun•rntlon and b•n•llt* None ol the Irustees havè bèén paKI any remuneratlon or r¢¢¢lved ¢)ther bonefils from an employment with the¢"r chartty cff a rdaed charity. 13