## The Bolton Society For Mentally Handicapped Children And Adults
NO:221499
FINANCIAL STATEMENT FOR THE YEAR ENDED APRIL 2021
THE BOLTON SOCIETY FOR MENTALLY HANDICAPPED CHILDREN AND ADULTS AN UNINCORPORATED REGISTERED CHARITY NO: 221499
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 1 APRIL 2021
The trustees present their report and the unaudited financial statements of the charity for the year ended 1 April 2021
## STRUCTURE, GOVERNANCE AND MANAGEMENT
The Bolton Society for Mentally Handicapped Children and Adults, working name Bolton Mencap was first registered as a charity in 1964 and is governed by its model constitution which was amended on 31 October 1979 and 19 March 2005. The society is a non-profit making and has a Board of Trustees who are volunteers.
Bolton Mencap is affiliated to the Royal Society for Mentally Handicapped Children and Adults.
Recruitment and Training of Trustees
The trustees are appointed by the members of the organisation at the Annual General Meeting and the trustees have the power under governing documents to co-opt individuals who support the objects of the organisation to fill vacancies on the Committee.
As part of their induction, new trustees are provided with information about the charity the management structure, its history and working practices. In addition they are also provided with extracts of the model constitution plus information from the charity commission regarding the duties and responsibilities of trustees.
## OBJECTIVES AND ACTIVITIES
(a) The relief of people with learning disability in particular by the provision of help and support for them and their families, dependants and carers, and to Prevent learning disabilities for the public benefit and to advance religion amongst persons with a learning disability; and
(b) To provide or assist in the provision of facilities for the recreation or other leisure time occupation for people who have need of by reason of learning disability with the object of improving their conditions of life.
“Learning disability “means any development disability of the mind and any associated condition howsoever caused and whether mild, moderate or severe.
PUBLIC BENEFIT we have referred to the guidance in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future events. In
particular the trustees consider how planned activities will contribute to the aims and objectives they have set, through the use of unrestricted funds.
THE BOLTON SOCIETY FOR MENTALLY HANDICAPPED CHILDREN AND ADULTS AN UNINCORPORATED REGISTERED CHARITY NO: 221499 REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 1 APRIL 2021
## ACHIEVEMENTS AND PERFORMANCE
The Mencap Learning Disabled project began in August 2007 as a pilot scheme which ran from the foyer of Tonge Fold Ucan Centre in Bolton. It was run and managed by one paid qualified member of staff who was supported by the managing director and volunteers. The aim of the project was to enable adults with learning disabilities to gain work experience in a retail environment.
Service users who wanted to take part in the scheme contacted us and we then invited them for an interview. The pilot began with five students ranging from ages 27 to 52. At this time the 'shop' activity was one day per week. Each Wednesday the shop would be set up with donated merchandise and each service user would participate in retail activity. This entailed displaying stock, dealing with the public and cleaning duties at the end of the day. In addition to this, another two days which the service users attended consisted of retail related education. This consisted of numeracy and literacy, computers and art and craft.
By February 2008 the pilot scheme proved successful and was praised by many. The carers and social workers of the service users were impressed by the way the services users had learned new skills and gained more confidence. It was at this time the Mencap learning disabled project decided to rent a shop so we could continue the project and hopefully expand our intake of service users.
The shop began to run Monday to Saturday. This of course meant that more paid staff and volunteers were needed to ensure we had a suitable ratio of staff and students on site at any time for health and safety reasons, all staff had to be CRB checked and this was funded by the project. In addition to this, was the extra cost of running a premises with property rental and utility bills. At this time, the project was funded by shop takings and fees paid by the students to attend. However, if students were off due to illness or holidays or takings were low due to bad weather for example, the project did struggle financially.
As the months passed more people began to hear about the project and there were referrals for more service users to attend the project. In June 2008 the project was able to rent another property which enabled the project to have a further intake of service users. This increased the need to have a further increase in paid staff. Due to this the project fees were increased to help fund this.
The project also receives a small income from recycling clothes. The amount that we can spend depends on the amount of donations we receive. This can decrease at certain times of the year and quiet periods can last a couple of months. It usually increases again at the time of the school holidays when parents are taking leave due to childcare or just before Christmas when people are having a clear out.
The project is still running successfully. However there are times when staff on site needs to decrease. This often occurs when there is bad weather as custom drops due to people not wanting to venture out into the cold. When there is snow it is unlikely that the shops open at all, as service users don't often want to venture out for fear of slipping or falling. This has a detrimental affect financially on the project as no income at all is received from shops or service users. When this happens it can quite often take months to recover.
In 2011 the project decided to close the Tonge Fold shop and transfer all its staff and students up to the Chorley old road shop due to it being very quiet and the other shop had bigger facilities, so at present the shop is based on Chorley old road and is running well day to day.
## THE BOLTON SOCIETY FOR MENTALLY HANDICAPPED CHILDREN AND ADULTS
AN UNINCORPORATED REGISTERED CHARITY NO: 221499
REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 1 APRIL 2021
## ACHIEVEMENTS AND PERFORMANCE (CONTINUED)
In these times staff decreases when service users are not on site and the shops are manned by skeleton staff.
The Mencap learning disability project is a not for profit charity. In 2020 there are 4 paid assistants and
4 volunteer staff
## INVESTMENT POLICY
Investment decisions are made by the Executive Committee.
## FINANCIAL REVIEW
The surplus for the year was £ 870
To which is to be added to the surplus brought forward £ 10742
Leaving a surplus carried forward of £ 11612
The Charity has little in the way of fixed running costs and all financial decisions and control is with the Executive Committee. A specific minimum value of reserves is not necessary, the current policy
being to maintain sufficient cash flow for known commitments. The Committee regularly reviews its financial position with a view to ensuring solvency.
TRUSTEES The Trustees who served during the year are listed below:
1 April 2021 1 April 2020 Chair: Mrs P Chadwick Chair: Mrs P Chadwick Treasurer: Mr M P Rostron Treasurer: Mr M P Rostron Mr S Blakemore Mr S Blakemore
STATEMENT OF TRUSTEES' RESPONSIBILITIES The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
THE BOLTON SOCIETY FOR MENTALLY HANDICAPPED CHILDREN AND ADULTS AN UNINCORPORATED REGISTERED CHARITY NO: 221499 REPORT OF THE TRUSTEES (CONTINUED) -FOR THE YEAR ENDED 1 APRIL 2021
## STATEMENT OF TRUSTEES' RESPONSIBILITIES (CONTINUED)
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the Charities SORP;
- Make judgements and estimates that are reasonable and prudent;
- State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993, the Charity (Accounts Reports) Regulations 2008 and
trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
APPROVED BY THE TRUSTEES AND SIGNED ON BEHALF OF THE TRUSTEES BY:
Mrs P Chadwick – Chairperson
THE BOLTON SOCIETY FOR MENTALLY HANDICAPPED CHILDREN AND ADULTS AN UNINCORPORATED REGISTERED CHARITY NO: 221499 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1 APRIL 2021
ANALYSIS OF MOVEMENTS IN FUNDS IN YEAR
|Income|£ 31521|
|---|---|
|Expenses|£ 30651|
|Net Incoming Resources|£ 870|
|Transfers between Funds|£ -|
|Net Movement in Funds|£ 10742|
|Fund at Start Available for Use at Close|£ 11612|
THE BOLTON SOCIETY FOR MENTALLY HANDICAPPED CHILDREN AND ADULTS AN UNINCORPORATED REGISTERED CHARITY NO: 221499 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1 APRIL 2021
INCOME the Income is entirely attributable to the charity's principal aims and objectives namely to relieve people with a learning disability through help and support.
STAFF COSTS 2021 2020
£ £
Subcontractors 12418 31280
The average number of workers during the year excluding members of the Board of Management was:
Subcontractors 4
There are no high paid staff.
COST OF GENERATING FUNDS
Costs associated with shops:
||2021|2020|
|---|---|---|
||£|£|
|Rent|7350|7574|
|Rates and Water 1641||1276|
|Heat and Light|600|1304|
|Cleaning|734|1361|
|Repairs|1277|1284|
THE BOLTON SOCIETY FOR MENTALLY HANDICAPPED CHILDREN AND ADULTS AN UNINCORPORATED REGISTERED CHARITY NO: 221499 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1 APRIL 2021
## CHARITABLE ACTIVITIES
2021 2020 £ £ Subcontractors 12418 31280 Telephone 551 1647
|Postage and Stationery|1226|384|
|---|---|---|
|Motor Vehicle Leasing|-|-|
|Motor Expenses|815
|1397|
|Internet|239|440|
|Food and Refreshments|377|899|
|Advertising|0|0|
|Donation|105|0|
|GOVERNANCE COSTS|-|-|
|Sundry|1106|570|
THE BOLTON SOCIETY FOR MENTALLY HANDICAPPED CHILDREN AND ADULTS AN UNINCORPORATED REGISTERED CHARITY NO: 221499 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 1 APRIL 2021
Net Incoming Resources for the Year
|Funds b/fwd as|2|april|2020|10742|
|---|---|---|---|---|
|Funds c/fwd at|1|april|2021|11612|
The general fund is unrestricted
THE BOLTON SOCIETY FOR MENTALLY HANDICAPPED CHILDREN AND ADULTS AN ININCORPORATED REGISTERED CHARITY NO: 221499
## DETAILED INCOME AND EXPENDITURE ACCOUNT
## FOR THE YEAR ENDED 1st APRIL 2021
||£|£|
|---|---|---|
|INCOME|||
|Sales of donated goods||11052|
|Attendance users fees||800|
|Donations||-|
|Rent income||-|
|Loan repayment||-|
|Grant from Bolton council||19669|
|||------------|
|||31521|
|||------------|
|OTHER OPERATING CHARGES||
|---|---|
|Subcontractors|12418|
|Rent|7350|
|Heat and light|600|
|Water|1641|
|Repairs|1277|
|Cleaning|734|
|Telephone|551|
|Printing and stationary|1226|
|Food and refreshments|377||
|---|---|---|
|Motor Vehicle Leasing|-||
|Motor Expenses|815||
|Loan repayment|2212||
|Internet|239||
|Sundry|1106||
|Donation
|105|
|
||-----------||
|TOTAL EXPENDITURE||30651|
|||------------|
|SURPLUS FOR THE YEAR||870|
|||=======|
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BOLTON SOCIETY FOR MENTALLY HANDICAPPED CHILDREN AND ADULTS
## FOR THE YEAR ENDED 1 APRIL 2021
I report on the accounts of The Bolton Society for Mentally Handicapped Children and Adults for the year ended 1 April 2021 which are set out,
The charity shop was only open 25 weeks in total due to covid
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the 1993 Act), and that an independent examination is needed.
It is my responsibility to: THE BOLTON SOCIETY FOR MENTALLY HANDICAPPED CHILDREN AND ADULTS AN UNINCORPORATED REGISTERED CHARITY NO: 221499
- Examine the accounts under section 43 of the 1993 Act;
- Follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7) (b) of the 1993 Act; and
- State whether particular matters have come to my attention.
Basis of independent examiner's statement my examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
Independent examiner's statement In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that, in any material respect, the requirements: • to keep accounting records in accordance with section 41 of the 1993 Act; and • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act; have not been met; or
(2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mrs G Riley