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 m￿ageMent 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 Octot*r 1945. as amended 18 Jme 1953. 12 July 1947. 9 J￿e 1*7, 29 Oclobw 1977 14 1992. Obl•¢t• of the charlty ind miln a¢tlvltle• Th• Mèrton an¢J Mcrfdgn Guild of *i41 Se1￿ce 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. T￿se &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 w￿eT8 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[￿ ￿d￿tak• rogul¥ pr0f8ss1c￿I ¢Jevelopm8nt as l￿d ¢knn by their regulat￿Y 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, Y￿lId ￿ vthed at £57,200. We are extremety gr8teful dl the r￿P wo re¢•iv8 from vduntoèrs. IrKleed ffl￿Y 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 l￿ding for ￿ti￿li&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•N￿ner4nd ba￿ry 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$po¢t of my examina*'on of the Gui1tt5 accounts carried cMJt under section 145 of thè 2011 Act and in carrying out my 6xanin81ion, I have I￿￿¥ed al the ¥￿￿able th'TeCti￿8 given by the Chanty Commission unthr sect*)n 145lSllbl of Iha Art Independent ¢X4mln•f$ •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 recc*ds". 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 ex￿inatIon. 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>)urt￿t 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 IM0rnJTrJtXF￿thura •f4•ndOThlli•fii IrD 11,1 22. >J,•14 221 th• c*• 2•.123 N•t low•trMJl*r 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 aCCo￿ts 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 ac￿￿￿t5 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 outl1r￿d in note 2. There has been no Ch￿9? lo the acccthing pc4"c*s 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 Id￿1￿¢0 In rewts'ng per￿. 2 Accountlng p￿1¢1*1 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$9 8re includ8d in the Statement of F￿an(9d Acts'vibes ISoFA} Wh￿.. . the charity beccfflas ¢nb'Uod lo the resource5. . Ihg trustees are ￿rtUallY certain they wll rec￿Ve the resrANCOS.' arKI - lh• monetary value ￿ be moasurod with rdid)dity. Offs•fting There has been no oft38th.ng ol 8sg•ts arKI Iiatillies. ￿ irKomg ￿K1 expen894, wless required or pemillod by thÈ FRS 102 SORP ￿ FFJnised to the extent Ihal the charity has prowded Ihe specrfied goLhls ￿ wv1￿$ 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 rec￿vable Is IndUd￿ in incom8 when tr*re is a valld declarabon from the tjonof. Any Gift d amount recovered on a (knnats)n is ¢cr￿dered 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 othe￿158. Contra¢tu•l income amlwfornwi￿ reknd grants This is only included in the SOFA or￿8 the charity has wo%ided rd*ed gcrfxts or serv￿$ or met the prefom8nce rdated cmthI￿ns. Don•t•dgoods Donated goods are rnea$￿ed at fair vakJ8 Ithe anc*Jrt for whth tre asset coubj be exchanged) unless impractical lo do so. Ttre cost of any stock of goods d¢)n818d fty thstsllxrt¥￿ lo benefi￿￿e$ 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 In￿81 rwrilon, whth is Ihe •xpocted proceo¢Js from s￿0 kss tho •xpecied costs d saFe, and ro¢ogTrsed n 'ln¢omo ffom olh8r trad￿9 8ctivities' and the prD¢oods trc*n sao are also recc¥Jnised as 'Ir￿C￿e trom ottior trading activits8s'. Goods donated t￿ aTrgoirrfJ use by tho ¢h8*ity 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 r8ceiV8￿8. Donat•d $•rrfic•s •nd facllltl•s Donated services and fac11rt￿5 are incbded in the SOFA wh8n wiv8d at tho valuo of the girt to lh8 charity proirid*d the value ol Ihe ￿'ft can be measwed reliably. Oonaled s8rvic8s and facilities that ￿e C(￿sumed Immedialdy are reccwisod 85 income with an aquivalenl amoum recogriMd a5 an expense urmlw the W(v￿le heath'ng in Iho SOF Support ¢o$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$' annual report. Income lrnm Inteivrt rny•ftl•s dlvldends This is included in tro ￿l￿nts wtwi r￿￿p1 is arml tho amwnl r￿aNa￿le can bg measured reliably. Expendlture and Ilabiini•8 Llability recognlllon Liabilitiès are reccqnised whefe Il is more Ikety ts nrA that thwe is a 18gal or c￿nsInJCI1ve o￿lgatiOn committj'ng lh8 chwity to pay out rosthrtes ￿ the an¢￿ftt oblTrgation can b8 m¢a$ui8d with re￿onable 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 a*xated befvM8n gOV8mar￿ costs and ot￿r supporL Gov8mance costs t￿p￿se all costs invc4ving putdic the chty and its com￿18n¢6 with regulatim and g(xid praclice. Support rAisl$ InclLbJ• central funct￿5 have been allocated lo cost categories on a basis cO￿b$10nt with the use of ros￿1[C*S. Grnnts wlth p•rfomp•nc• condlllon Wherè th• charity gives a granl with C(￿dI1￿m lor tts paym￿1 b￿.ng 8 Sp￿1￿Cle￿81 of s•n*lce or output lo be prowded, such grants are MIY fectynbS8d in the SOFA once Ihe re¢ip*nl of the gr&)t has provided Ihe specified ser¥ice or ￿lpUt. Grants payable wlthoutperfoffl￿n¢• condhlons Where thgrg arg no ¢0ndrt￿nS attaching to the grant that enables tho tS)nor charty lo r8allsliealty avoid the commitment. a liability fcy Ihe full funthng Ot4igatw musl be rwnised. Redundancy cost The charity mad8 m r9(1w￿nCY paym8rrt$ dLrrirvJ th• rWrYJ period. Defvrrnd Incom• No mal8rial item of ￿￿erred income has been Ir￿k￿led in th8 a￿oUnt$. Crndltors The charity has creditors which are measured at se111￿nent ama￿ts1O88 any tra¢Jg discount$. Pmvlslon for Il•bllldes A liability is measwed on recognlllon al its hist