REGISTERED CHARITY NUMBER: 224373
Report of the Trustees and
Financial Statements for the Year Ended 30 September 2023
for
Darlington Mencap Society
Chrichard & Co 23 Woodland Road Darlington Co. Durham DL3 7BJ
Darlington Mencap Society
Contents of the Financial Statements for the Year Ended 30 September 2023
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
Darlington Mencap Society
Report of the Trustees for the Year Ended 30 September 2023
The trustees present their report with the financial statements of the charity for the year ended 30 September 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
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.
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. “learning disability” means any developmental disability of the mind and any associated condition howsoever caused and whether mild, moderate or severe.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
This year has seen significant change with regard to the management of the Charity. With a new Chair of Trustees, Secretary and Club Leader taking over, the transition has been managed well with the Club running smoothly and challenges being met effectively by the Trustees and volunteers.
We continue to receive enquiries for membership and attract new members. There has been a focus on social media content to raise our profile.
The programme of activities has been effectively delivered by our volunteers. The special themed nights have been very popular and we have increased the frequency of live band nights. We have received a number of favourable comments from our members who thoroughly enjoy the activities.
Property issues and renovations have been a key focus for the Trustees. Roof repairs were required following a leak. General maintenance of the building will be an ongoing priority.
Previous concerns regarding the increase in fuel costs have been addressed. A new supplier has been sought, significantly reducing the cost of gas and electricity to a manageable level.
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
Financial position
The financial position for the year shows net incoming funds of £60,203 and total outgoing resources of £55,605.
With funds brought forward from last year of £495,831 the total funds carried forward are £500,429.
The Trustees consider the financial position of the charity to be stable.
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.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
224373
Page 1
Darlington Mencap Society
Report of the Trustees for the Year Ended 30 September 2023
Principal address
Salters Lane North Darlington Co. Durham DL1 3DT
Trustees
A J Scott (appointed 10.1.23) Mrs S Hemsley (appointed 9.5.23) J K Ramsay (appointed 9.1.23) C Bowes (appointed 9.1.23) A Mather Ms A Gilligan M Hemsley Mrs J Edmonds T Stebbings (resigned 9.5.23) Mrs N Oliver (resigned 9.5.23)
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.
Independent Examiner
Chrichard & Co 23 Woodland Road Darlington Co. Durham DL3 7BJ
Approved by order of the board of trustees on 26 April 2024 and signed on its behalf by:
A J Scott - Trustee
Page 2
Independent Examiner's Report to the Trustees of Darlington Mencap Society
Independent examiner's report to the trustees of Darlington Mencap Society
I report to the charity trustees on my examination of the accounts of Darlington Mencap Society (the Trust) for the year ended 30 September 2023.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
M Chrichard FCCA
Chrichard & Co 23 Woodland Road Darlington Co. Durham DL3 7BJ
26 April 2024
Page 3
Darlington Mencap Society
Statement of Financial Activities for the Year Ended 30 September 2023
| 2023 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 4,962 Other trading activities 2 9,801 Investment income 3 45,440 Total 60,203 EXPENDITURE ON Raising funds 54,600 Other 1,005 Total 55,605 NET INCOME 4,598 RECONCILIATION OF FUNDS Total funds brought forward 495,831 TOTAL FUNDS CARRIED FORWARD 500,429 |
2022 Total funds £ 49,124 9,573 28,575 |
|---|---|
| 87,272 | |
| 39,562 - |
|
| 39,562 | |
| 47,710 448,121 |
|
| 495,831 |
The notes form part of these financial statements
Page 4
Darlington Mencap Society
Balance Sheet 30 September 2023
| 2023 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 351,252 CURRENT ASSETS Stocks 7 600 Cash at bank 150,031 150,631 CREDITORS Amounts falling due within one year 8 (1,454) NET CURRENT ASSETS 149,177 TOTAL ASSETS LESS CURRENT LIABILITIES 500,429 NET ASSETS 500,429 FUNDS 9 Unrestricted funds 500,429 TOTAL FUNDS 500,429 |
2022 Total funds £ 352,257 600 142,974 |
|---|---|
| 143,574 - |
|
| 143,574 | |
| 495,831 | |
| 495,831 | |
| 495,831 | |
| 495,831 |
The financial statements were approved by the Board of Trustees and authorised for issue on 26 April 2024 and were signed on its behalf by:
A J Scott - Trustee
The notes form part of these financial statements
Page 5
Darlington Mencap Society
Notes to the Financial Statements for the Year Ended 30 September 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery
- 25% on reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 6
continued...
Darlington Mencap Society
Notes to the Financial Statements - continued for the Year Ended 30 September 2023
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Sale of refreshments | 9,801 | 9,573 |
| INVESTMENT INCOME | ||
| 2023 | 2022 | |
| £ | £ | |
| Rents received | 45,440 | 28,575 |
3. INVESTMENT INCOME
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 September 2023 nor for the year ended 30 September 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 September 2023 nor for the year ended 30 September 2022.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 49,124 |
| Other trading activities | 9,573 |
| Investment income | 28,575 |
| Total | 87,272 |
| EXPENDITURE ON | |
| Raising funds | 39,562 |
| NET INCOME | 47,710 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 448,121 |
| TOTAL FUNDS CARRIED FORWARD | 495,831 |
continued...
Page 7
Darlington Mencap Society
Notes to the Financial Statements - continued for the Year Ended 30 September 2023
6. TANGIBLE FIXED ASSETS
| 6. | TANGIBLE FIXED ASSETS | |||||
|---|---|---|---|---|---|---|
| Freehold | Plant and | |||||
| property | machinery | Totals | ||||
| £ | £ | £ | ||||
| COST | ||||||
| At 1 October 2022 and 30 September 2023 | 345,557 | 6,700 | 352,257 | |||
| DEPRECIATION | ||||||
| Charge for year | - | 1,005 | 1,005 | |||
| NET BOOK VALUE | ||||||
| At 30 September 2023 | 345,557 | 5,695 | 351,252 | |||
| At 30 September 2022 | 345,557 | 6,700 | 352,257 | |||
| Included in cost or valuation of land and buildings is freehold land of £345,557 | (2022 - £345,557) | which is | not | |||
| depreciated. | ||||||
| 7. | STOCKS | |||||
| 2023 | 2022 | |||||
| £ | £ | |||||
| Stocks | 600 | 600 | ||||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||||
| 2023 | 2022 | |||||
| £ | £ | |||||
| Trade creditors | 854 | - | ||||
| Other creditors | 600 | - | ||||
| 1,454 | - | |||||
| 9. | MOVEMENT IN FUNDS | |||||
| Net | ||||||
| At | movement | At | ||||
| 1.10.22 | in funds | 30.9.23 | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 495,831 | 4,598 | 500,429 | |||
| TOTAL FUNDS | 495,831 | 4,598 | 500,429 | |||
| Net movement in funds, included in the above are as follows: | ||||||
| Incoming | Resources | Movement | ||||
| resources | expended | in funds | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 60,203 | (55,605) | 4,598 | |||
| TOTAL FUNDS | 60,203 | (55,605) | 4,598 |
continued...
Page 8
Darlington Mencap Society
Notes to the Financial Statements - continued for the Year Ended 30 September 2023
9. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund TOTAL FUNDS |
At 1.10.21 £ 448,121 448,121 |
Net movement in funds £ 47,710 47,710 |
At 30.9.22 £ 495,831 |
|---|---|---|---|
| 495,831 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 87,272 | (39,562) | 47,710 |
| TOTAL FUNDS | 87,272 | (39,562) | 47,710 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.10.21 £ 448,121 448,121 |
Net movement in funds £ 52,308 52,308 |
At 30.9.23 £ 500,429 |
|---|---|---|---|
| 500,429 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 147,475 | (95,167) | 52,308 |
| TOTAL FUNDS | 147,475 | (95,167) | 52,308 |
continued...
Page 9
Darlington Mencap Society
Notes to the Financial Statements - continued for the Year Ended 30 September 2023
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 September 2023.
Page 10
Darlington Mencap Society
Detailed Statement of Financial Activities for the Year Ended 30 September 2023
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 4,962 | 49,124 |
| Other trading activities | ||
| Sale of refreshments | 9,801 | 9,573 |
| Investment income | ||
| Rents received | 45,440 | 28,575 |
| Total incoming resources | 60,203 | 87,272 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Rates and water | 2,122 | - |
| Insurance | 220 | 977 |
| Light and heat | 25,715 | 11,177 |
| Telephone | 322 | - |
| Postage and stationery | 177 | 211 |
| Cleaning | 6,504 | 5,279 |
| Club co-ordinator | 4,460 | 5,168 |
| Repairs and renewals | 6,099 | 6,543 |
| Training and transport | 87 | 538 |
| Water and telephone | - | 1,427 |
| Parties and outings | 1,194 | 920 |
| Sports club equipment | 105 | 706 |
| Cost of refreshments | 6,491 | 6,143 |
| Accountancy | 1,000 | 400 |
| Other resources expended | - | 73 |
| Sundry expenses | 104 | - |
| 54,600 | 39,562 | |
| Other | ||
| Depreciation of tangible fixed assets | 1,005 | - |
| Total resources expended | 55,605 | 39,562 |
| Net income | 4,598 | 47,710 |
This page does not form part of the statutory financial statements
Page 11