Darlington Mencap Society Financial Statements and Reports For the year ended 30 September 2022
| Contents | Page |
|---|---|
| Legal and Administrative Information | 2-3 |
| Trustees Annual Report | 4-5 |
| Independent Examiners Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Accounts | 9-10 |
Salters Lane North Darlington DL1 3DT
Darlington Mencap Society
Legal and Administrative Information
Name: Darlington Mencap Society Other names charity is known by: Darlington Mencap Charity No: 224373
Address: Salters Lane North Darlington DL1 3DT
Trustees:
Tom Stebbings (Chair) Elizabeth Oliver (Secretary) June Edmonds (Treasurer) Michael Hemsley Adam Mather Alison Gilligan Cllr Andy Scott Kevin Ramsay Chris Bowes
All officers and charity trustees are elected at the AGM and serve until the end of the following AGM. They may all stand for re-election.
Property Holding Trustees: Alister C Bruce Michael Helmsley
As the charity is unincorporated, property is held by ‘Holding Trustees’ appointed by the Executive Committee under Clause 12 of the September 2008 constitution.
Patrons:
Heather Carnell (Life Vice President)
Governing Document: The Charity is operated under the rules of its constitution adopted 12 October 1963 and amended on 29 April 1992, 15 March 2006 and 24 September 2008 and is unincorporated
Bankers: Lloyds TSB Northgate Branch Darlington Chartered Surveyor and Property Consultant: Julie D Wallin MRICS Carver Commercial 18 St Cuthbert’s Way Darlington DL1 1GB
Solicitor:
David Hogg Close Thornton & Co 2 Duke Street Darlington DL3 7AB
Registered Charity No224373
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Darlington Mencap Society
Independent Examiner:
Kate Tully FMAAT FCIE AATQB 20 Ennerdale Crescent Winlaton Blaydon on Tyne NE21 6PS
Registered Charity No224373
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Darlington Mencap Society
Trustees Annual Report
Objects :
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a) The relief of people with a learning disability in particular by the provision of help and support for them and for 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
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b) To provide or assist in the provision of facilities for the recreation or other leisure time occupation for people who have need thereof by reason of learning disability with the object of improving their conditions of life.
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“learning disability” means any developmental disability of the mind and any associated condition howsoever caused and whether mild, moderate or severe.
Achievements:
A full year after re-opening post Covid, the Club is back to normal with both Monday and Thursday nights having 100 plus members attending.
We are, however, still short of volunteers, although we now have three additional Trustees on the management committee.
We were proud to be given a 5 rating for our hygiene standards.
For the future fuel costs will be an ongoing financial threat to the Club, but we have had to pass these on to Darlington Borough Council on a pro rata basis.
The trustees/directors have considered the guidance produced by the Charity Commission on the provision of public benefit and they confirm that public benefit has been provided by the range of activities as described above.
Financial Review:
The financial position for the year shows net incoming funds of £87,272 and total outgoing resources of £47,710. With funds brought forward from last year of £95,264 the total funds carried forward are £142,974.
The Trustees consider the financial position of the charity to be stable.
Risk Management:
The Trustees are examining the major risks, which the charity faces in relation to external actors, governance and management, internal operations and business. They are considering the likelihood and the impact of risks and reviewed what systems should be in place to control and reduce those risks. The systems are being designed to provide reasonable, but not absolute, assurance against material loss or misstatement of loss.
Reserves Policy: It is the policy of the charity to try to build up unrestricted funds, which are free reserves of the charity, to a level that equates to approximately 3 – 6 months unrestricted expenditure. This will provide sufficient funds to cover management and administration support costs and any emergencies that may arise from time to time.
Registered Charity No224373
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Darlington Mencap Society
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to comply with applicable law. The Trustees 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.
Signed on behalf of the Trustees
Name Tom Stebbings Position Chair Signature T Stebbings Date 21[st] March 2023
Registered Charity No224373
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Darlington Mencap Society
Independent Examiner’s Report
Report to the trustees/members of Darlington Mencap Society on Accounts for the year ended 30 September 2022 set out on pages 9 to 12.
Respective responsibilities of the Charity and the Independent Examiner As members of the Charity you are responsible for the preparation of the financial statements; you consider that the audit requirement of Regulation 3(3) and section 144(2) of the Charities Act do not apply and that an independent examination is needed. It is my responsibility to
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Examine the financial statements under s.145 of the 2011 Act;
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Follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act;and
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State whether particular matters have come to my attention
Basis of examiner’s statement
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.
Independent examiner’s statement
In connection with my examination no matter has come to my attention:
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(1) which gives me reasonable cause to believe that in any material respect the Requirements
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to keep accounting records in accordance with section 130 of the Act; and
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to prepare accounts which agree with the accounting records and comply with the accounting requirements of the 2011 Act ; or
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to which, in my opinion, attention should be drawn in order to enable a proper
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understanding of the accounts to be reached.
Kate Tully FCIE AATQB
Date 22[nd] March 2023
Signed
Kate Tully is a Fellow Member of the Association of Charity Independent Examiners
Registered Charity No224373
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Darlington Mencap Society
Receipts and Payments Account For the year ended 30 September 2022
| Note Incoming Resources Subscriptions Donations Sales of Refreshments Rents Fundraising Activities Bus Fares Other Total Incoming Resources Resources Expended Gas and Electric Cleaner/Cleaning Materials Club Co-ordinator Repairs and Renewals Training/Transport Water/Telephone Parties and Outings Sports Club Equipment Cost of Refreshments Stationery/Postage Insurance/Licenses/Affilliations Independent Examination Fees/Accountancy Other resources expended Total Resources Expended Net incoming/outgoing resources before transfers Transfers Net movement in funds Total Funds brought forward Total funds carried forward |
Unrestricted Restricted Funds Funds £ £ |
Total 2021-22 £ |
Total |
|---|---|---|---|
| 2020-21 | |||
| £ | |||
| 49,124 9,573 28,575 |
0 49,124 9,573 28,575 0 0 0 |
||
| 0 | |||
| 0 | |||
| 0 | |||
| 26,550 | |||
| 0 | |||
| 0 | |||
| 0 | |||
| 87,272 0 |
87,272 | 26,550 | |
| 11,177 5,279 5,168 6,543 538 1,427 920 706 6,143 211 977 400 74 |
11,177 5,279 5,168 6,543 538 1,427 920 706 6,143 211 977 400 74 |
||
| 6,264 | |||
| 5,745 | |||
| 1,440 | |||
| 6,191 | |||
| 79 | |||
| 1,779 | |||
| 193 | |||
| 17 | |||
| 1,010 | |||
| 141 | |||
| 813 | |||
| 300 | |||
| 60 | |||
| 39,562 0 |
39,562 | 24,031 | |
| 47,710 0 |
47,710 | 2,518 | |
| 47,710 0 |
47,710 | 2,518 | |
| 95,264 0 |
95,264 | 92,746 | |
| 142,974 0 |
142,974 | **95,264 ** |
Registered Charity No224373
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Darlington Mencap Society
Statement of Assets and Liabilities As at 30 September 2022
Restricted Unrestricted Total Notes £ £ £ Cash Funds Cash at Bank 142,974 142,974 Cash in Hand - Total Cash Funds - 142,974 142,974 Funds to which Current Assets Retained for the Charity's Own Use it belongs Cost Value Unrestricted £ Premises 3 345,557 345,557 Equipment 3 6700 6,700 Canteen Stock 3 600 600 352,857 Funds to which Liabilities it belongs Amount Due Independent Examiner's Fees 4 General 400
Signed by one or two of the Trustees on behalf of all the Trustees:
Signature T Stebbings Print Name Tom Stebbings
Signature E A Oliver Print Name Elizabeth Ann Oliver
Date of Approval 21[st] March 2022
Registered Charity No224373
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Darlington Mencap Society
NOTES TO THE FINANCIAL STATEMENTS
For the period 1 October 2021 to 30 September 2022
1 Accounting Policies
Basis of Preparation
These are included in the Statement of Financial Activities (SOFA) when:
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the charity becomes entitled to the resources;
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the trustees are virtually certain they will receive the resources; and
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the monetary value can be measured with sufficient reliability
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Resources expended have been analysed using a natural classification.
Investment Income is included in the accounts when receivable
The value of volunteer help is not included in the accounts but is described in the Trustees Annual Report.
Expenditure and Liabilities
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance costs include costs of Trustee meetings and relevant travel expenses.
Grants are recognised in the accounts as they are paid to the charity.
Assets are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or a reasonable value on receipt.
Depreciation is calculated to write down the cost or valuation, less estimated residual value, of all tangible fixed assets over their expected useful lives on a straight line basis for IT Equipment and a reducing balance method for General Equipment and Furniture and Fixtures.
2 Funds
The Charity has two funds: An unrestricted general fund and a restricted fund used for purchasing items of a specific nature funded by a variety of funders: hence all movements on each fund are disclosed.
Restricted funds
There are no restricted funds held at this time.
Registered Charity No224373
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Darlington Mencap Society
3 Fixed Assets for Charity Use
Premises
| Building at Cost Freehold Day Centre Purchase of Freehold |
£ 208,570 £ 120,000 Professional valuation July 1997 £ 16,987 Cost 1997 £ 345,557 |
|---|---|
Premises are insured at rebuilding valuation of £550,000
Equipment and Stock
| Sensory Suite Security Alarm Disco Equipment Snooker Tables Security Lighting Computer/IT/Games Tables/Chairs Flat Screen TVs Canteen Stock |
£ 2,000 £ 200 £ 2,750 £ 100 £ 800 £ 200 £ 400 £ 250 |
|---|---|
| £ 6,700 | |
| £ 600 |
4 Liabilities
Independent Examination fee for year ended 30 September 2022 is £400.
5 Staff
The Club Co-ordinator and the Cleaner are self-employed contractors responsible for their own tax and NI contributions.
Registered Charity No224373
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