**REGISTERED CHARITY NUMBER: 229483**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 30 September 2021**
## **for**
## **HAVERING LEARNING DISABILITY SOCIETY**
Jan Watkinson & Co. 14 Broadway Rainham Essex RM13 9YW
**HAVERING LEARNING DISABILITY SOCIETY**
**Contents of the Financial Statements for the Year Ended 30 September 2021**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|11|
|**Detailed Statement of Financial Activities**|12|to|13|
**HAVERING LEARNING DISABILITY SOCIETY**
**for the Year Ended 30 September 2021**
## **Report of the Trustees**
The trustees present their report with the financial statements of the charity for the year ended 30 September 2021. 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 Society is a charity established for the care, welfare, and in the interests and advancement of people with a learning disability.
## **Significant activities**
The main activities undertaken for the public benefit include the provision of a meeting place for members to socialise, organisation and provision of outings, a swimming club, emotional support, a family holiday home, regular discos and christmas parties.
Trustees have had regard to the guidance issued by the Charity Commission on public benefit.
## **Volunteers**
The activities of the Society are only achievable with the help of volunteers who are vital to the club achieving its aims. A significant amount of time is given by volunteers in running the Monday and Friday clubs and keeping the Society's properties.
Throughout the year fourteen volunteers gave their time to the clubs for at least two and half hours each session and the committee gives far more of their time in setting up and packing away equipment used for discos which is frequently up to six and a half hours per session on a monthly basis.
The trustees meet regularly giving at least six hours a year and those involved in the administration and finances of the Society give an additional six hours of their time on average a week in addition to this.
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
During 2020/21 we achieved the above objectives and aims by providing the following:
|**.**|A club for members to meet and socialise on Monday evenings (club was closed due to COVID-19|
|---|---|
||from 9th march 2020. Re-opened 2nd August 2021 with restricted numbers).|
|**.**|A club for members to meet and socialise on alternate Friday evening (up until the club was closed|
||due to COVID-19).|
|**.**|Regular Saturday discos - closed due to COVID-19 - re-opened with a disco on Saturday 25th|
||September 2021 - which was a postponed event from March 2020. Restricted numbers.|
|**.**|A swimming club session on Saturdays which now takes place at the Abbs Cross Leisure Centre,|
||Hornchurch (closed due to COVID-19)|
|**.**|Trip to the Queens Theatre for a pantomime and all outings for 2021 were postponed due to|
||COVID-19.|
|**.**|Emotional support, particularly through the work carried out by our welfare officer.|
|**.**|Provision of a holiday bungalow for the enjoyment of members and their families. The Society was|
||able to open the holiday bungalow after taking COVID-19 precautions.|
|**.**|Christmas party postponed due to COVID-19..|
|**.**|During the pandemic our welfare officer has been ringing a number of members on a regular basis.|
||Email contact with members on a regular basis to keep them informed of current government|
||guidance. Newsletters sent out with information via email and post.|
|**.**|As members have not been able to meet up during the COVID-19 pandemic, weekly Zoom music|
||sessions set up for members enjoyment until the clubs can fully reopen, have taken place. WhatsApp|
||calls with members have also taken place during the year.|
## **FINANCIAL REVIEW**
## **Financial position**
The Society has reserves of liquid funds invested in various interest bearing accounts enough to sustain the current activities for approximately 12-13 years, at the pre-pandemic levels, allowing for reparations on buildings.
Page 1
**HAVERING LEARNING DISABILITY SOCIETY**
**for the Year Ended 30 September 2021**
## **Report of the Trustees**
## **FINANCIAL REVIEW**
## **Principal funding sources**
Funds are principally raised from hiring out the properties owned by the Society.
Members are also asked to contribute towards the costs of outings and swimming, but pre COVID-19, costs were regularly exceeding the income received.
## **Reserves policy**
Specific bequests are separated into restricted funds. There were no unused restricted funds at the financial year end.
Total reserves at the end of the financial year amounted to £204,607 excluding the market value of freehold property (estimated to be in excess of £900,000). The amount of reserves that can only realised by disposing of freehold property amounts to £23,727, leaving liquid reserves of £180,880.
## **FUTURE PLANS**
The trustees intend to continue with all the activities in 2021/22 remotely and in person as restrictions allow and for the foreseeable future. It is hoped to expand activities further subject to the financial and human resources available.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Recruitment and appointment of new trustees**
New trustees are recruited on a purely voluntary basis at each annual general meeting and during the year from society membership.
The experience of existing trustees, who also provide assistance on a voluntary basis, is passed onto new trustees as required.
## **Organisational structure**
Trustees are elected at each Annual General Meeting for a period of one year. The Executive Committee includes the following officers:
President, Chairperson, Vice-Chairperson, Honorary Secretary, Honorary Treasurer and Honorary Welfare Officer.
The business of the Society is managed by the Executive Committee, which meets not less than six times a year. Decisions taken at each meeting are decided by a majority of votes.
During the COVID-19 pandemic, meetings were actioned remotely.
## **Risk management**
The trustees have a duty to identify and review the risks to which the Society is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Major risks have been reviewed and systems or procedures have been established to manage those risks.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
229483
## **Principal address**
Victoria Hall 91 Victoria Road Romford Essex RM1 2LT
Page 2
**HAVERING LEARNING DISABILITY SOCIETY**
## **Report of the Trustees**
## **for the Year Ended 30 September 2021**
## **Trustees**
Mrs B Williams (President) Mrs S Killion (Chairperson) Mr B Clements (Honorary Treasurer) Mrs E Wood (Honorary Secretary) (resigned 11.6.21) Mrs G Woods (Hn.Welfare Officer) Mr P O'Shea Mrs T O'Shea Mrs C Stone Mr G Golbourn Mr B Burridge (Vice Chairperson) Mrs S Burridge
## **Independent Examiner**
Mrs. Janet A Watkinson Chartered Accountant Jan Watkinson & Co. 14 Broadway Rainham Essex RM13 9YW
## **Bankers**
HSBC Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Mrs S Killion (Chairperson) - Trustee
Page 3
**Independent Examiner's Report to the Trustees of Havering Learning Disability Society**
## **Independent examiner's report to the trustees of Havering Learning Disability Society**
I report to the charity trustees on my examination of the accounts of Havering Learning Disability Society (the Trust) for the year ended 30 September 2021.
## **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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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.
Mrs. Janet A Watkinson Chartered Accountant Jan Watkinson & Co. 14 Broadway Rainham Essex RM13 9YW
Date: .............................................
Page 4
**HAVERING LEARNING DISABILITY SOCIETY**
## **Statement of Financial Activities**
## **for the Year Ended 30 September 2021**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**31,262**
**Charitable activities**
Holiday bungalow
**4,000**
Swimming
**229**
Outings
**235**
Gifts and parties
**310**
Other trading activities
3
**367**
Investment income
4
**1,631**
**Total**
**38,034**
**EXPENDITURE ON**
Raising funds
**5,408**
**Charitable activities**
Holiday bungalow
**3,876**
Swimming
**-**
Outings
**1,893**
Gifts and parties
**-**
Welfare assistance
**49**
Governance costs
**540**
**Total**
**11,766**
**NET INCOME/(EXPENDITURE)**
**26,268**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**178,339**
**TOTAL FUNDS CARRIED FORWARD**
**204,607**|Restricted
fund
£
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**30.9.21**
**Total**
**funds**
**£**
**31,262**
**4,000**
**229**
**235**
**310**
**367**
**1,631**
**38,034**
**5,408**
**3,876**
**-**
**1,893**
**-**
**49**
**540**
**11,766**
**26,268**
**178,339**
**204,607**|30.9.20
Total
funds
£
6,201
2,000
1,545
6,216
-
-
1,934
17,896
7,681
3,248
765
15,257
3,392
75
584
31,002
(13,106)
191,445
178,339|
|---|---|---|---|
## **CONTINUING OPERATIONS**
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 5
**HAVERING LEARNING DISABILITY SOCIETY**
## **Balance Sheet**
## **30 September 2021**
|Notes
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Debtors
8
Cash at bank
9
**CREDITORS**
Amounts falling due within one year
10
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
12
Unrestricted funds
**TOTAL FUNDS**|**30.9.21**
**£**
**23,806**
**4,832**
**176,779**
**181,611**
**(810)**
**180,801**
**204,607**
**204,607**
**204,607**
**204,607**|30.9.20
£
23,831
3,930
151,546
155,476
(968)
154,508
178,339
178,339
178,339
178,339|
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Mrs S Killion (Chairperson) - Trustee
............................................. Mr B Clements (Honorary Treasurer) - Trustee
The notes form part of these financial statements
Page 6
**HAVERING LEARNING DISABILITY SOCIETY**
**Notes to the Financial Statements for the Year Ended 30 September 2021**
## **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.
|Freehold property|- in accordance with the property|
|---|---|
|Fixtures, fittings & equipment|- 25% on reducing balance|
## **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.
## **2. DONATIONS AND LEGACIES**
|**DONATIONS AND LEGACIES**|||
|---|---|---|
||**30.9.21**|30.9.20|
||**£**|£|
|Donations|**27,916**|1,891|
|Subscriptions|**-**|45|
|Hall hire|**3,346**|4,265|
||**31,262**|6,201|
continued...
Page 7
**HAVERING LEARNING DISABILITY SOCIETY**
## **Notes to the Financial Statements - continued for the Year Ended 30 September 2021**
## **3. OTHER TRADING ACTIVITIES**
|**30.9.21**
30.9.20
**£**
£
Fundraising events
**367**
-
**4.**
**INVESTMENT INCOME**
**30.9.21**
30.9.20
**£**
£
Deposit account interest
**1,631**
1,934
**5.**
**AUDITORS'/ INDEPENDENT EXAMINER'S REMUNERATION**
**30.9.20**
30.9.19
**£**
£
Fees payable to the charity's Independent Examiner for review and production of the
charity's financial statements
**528**
534|**30.9.21**
30.9.20
**£**
£
Fundraising events
**367**
-
**4.**
**INVESTMENT INCOME**
**30.9.21**
30.9.20
**£**
£
Deposit account interest
**1,631**
1,934
**5.**
**AUDITORS'/ INDEPENDENT EXAMINER'S REMUNERATION**
**30.9.20**
30.9.19
**£**
£
Fees payable to the charity's Independent Examiner for review and production of the
charity's financial statements
**528**
534|**30.9.21**
30.9.20
**£**
£
Fundraising events
**367**
-
**4.**
**INVESTMENT INCOME**
**30.9.21**
30.9.20
**£**
£
Deposit account interest
**1,631**
1,934
**5.**
**AUDITORS'/ INDEPENDENT EXAMINER'S REMUNERATION**
**30.9.20**
30.9.19
**£**
£
Fees payable to the charity's Independent Examiner for review and production of the
charity's financial statements
**528**
534|**30.9.21**
30.9.20
**£**
£
Fundraising events
**367**
-
**4.**
**INVESTMENT INCOME**
**30.9.21**
30.9.20
**£**
£
Deposit account interest
**1,631**
1,934
**5.**
**AUDITORS'/ INDEPENDENT EXAMINER'S REMUNERATION**
**30.9.20**
30.9.19
**£**
£
Fees payable to the charity's Independent Examiner for review and production of the
charity's financial statements
**528**
534|**30.9.21**
30.9.20
**£**
£
Fundraising events
**367**
-
**4.**
**INVESTMENT INCOME**
**30.9.21**
30.9.20
**£**
£
Deposit account interest
**1,631**
1,934
**5.**
**AUDITORS'/ INDEPENDENT EXAMINER'S REMUNERATION**
**30.9.20**
30.9.19
**£**
£
Fees payable to the charity's Independent Examiner for review and production of the
charity's financial statements
**528**
534|
|---|---|---|---|---|
||**30.9.20**||30.9.19||
|||**£**||£|
|||**528**||534|
||||||
## **6. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 September 2021 nor for the year ended 30 September 2020.
## **Trustees' expenses**
Expenses were reimbursed to 2 trustees during the year to cover travel costs (fuel only) in running and maintaining the Charity's properties etc. Such expenses amounted to £172 (2020: £40).
## **7. TANGIBLE FIXED ASSETS**
|Fixtures,
Freehold
fittings
property
& equipment
£
£
**COST**
At 1 October 2020 and 30 September 2021
**23,727**
**12,785**
**DEPRECIATION**
At 1 October 2020
**-**
**12,681**
Charge for year
**-**
**25**
At 30 September 2021
**-**
**12,706**
**NET BOOK VALUE**
At 30 September 2021
**23,727**
**79**
At 30 September 2020
23,727
104|Totals
£
**36,512**|
|---|---|
||**12,681**
**25**|
||**12,706**|
||**23,806**|
||23,831|
Included in cost or valuation of land and buildings is freehold land of £23,727 (2020 - £23,727) which is not depreciated.
Freehold property includes the hall at Victoria Road, Romford and bungalow at Greatstone.
continued...
Page 8
**HAVERING LEARNING DISABILITY SOCIETY**
**Notes to the Financial Statements - continued for the Year Ended 30 September 2021**
## **7. TANGIBLE FIXED ASSETS - continued**
A valuation was professionally carried out in accordance with trustees instructions in 2010 for the hall and 2015 for the bungalow and the following values determined:
|Hall at Victoria Road|**£470,000**|
|---|---|
|Bungalow at Greatstone|**£210,000**|
In the trustees' opinion the combined values have likely increased in excess of £900,000.
Whilst rental income is received from both properties, the main hall is used for club meetings on a regular basis and the bungalow is available for subsidised let to members and their families only.
## **8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Prepayments
**9.**
**CASH AT BANK**
Bank current account
Bank deposit account
Virgin savings account
Cambridge and Counties
Charity bank
Total|**30.9.21**
**£**
**4,832**
**30.9.21**
Total
funds
**£**
**28,023**
**7,276**
**33,403**
**76,159**
**31,918**
**176,779**|30.9.20
£
3,930
30.9.20
Total
funds
£
4,529
7,262
33,339
74,906
31,510|
|---|---|---|
|||151,546|
## **10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Other creditors
**11.**
**ANALYSIS OF NET ASSETS BETWEEN FUNDS**
Unrestricted
fund
£
Fixed assets
**23,806**
Current assets
**181,611**
Current liabilities
**(810)**
**204,607**|Restricted
fund
£
**-**
**-**
**-**
**-**|**30.9.21**
**£**
**810**
**30.9.21**
Total
funds
**£**
**23,806**
**181,611**
**(810)**
**204,607**|30.9.20
£
968
30.9.20
Total
funds
£
23,831
155,476
(968)|
|---|---|---|---|
||||178,339|
continued...
Page 9
**HAVERING LEARNING DISABILITY SOCIETY**
**Notes to the Financial Statements - continued for the Year Ended 30 September 2021**
## **12. MOVEMENT IN FUNDS**
|At
1.10.20
£
**Unrestricted funds**
General fund
**178,339**
**TOTAL FUNDS**
**178,339**
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
**38,034**
**TOTAL FUNDS**
**38,034**
**Comparatives for movement in funds**
At
1.10.19
£
**Unrestricted funds**
General fund
191,445
**TOTAL FUNDS**
191,445
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
17,896
**TOTAL FUNDS**
17,896|Net
movement
At
in funds
30.9.21
£
£
**26,268**
**204,607**
**26,268**
**204,607**
Resources
Movement
expended
in funds
£
£
**(11,766)**
**26,268**
**(11,766)**
**26,268**
Net
movement
At
in funds
30.9.20
£
£
(13,106)
178,339
(13,106)
178,339
Resources
Movement
expended
in funds
£
£
(31,002)
(13,106)
(31,002)
(13,106)|
|---|---|
continued...
Page 10
**HAVERING LEARNING DISABILITY SOCIETY**
**Notes to the Financial Statements - continued for the Year Ended 30 September 2021**
## **12. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At
1.10.19
£
191,445
191,445|Net
movement
in funds
£
13,162
13,162|At
30.9.21
£
204,607|
|---|---|---|---|
||||204,607|
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|55,930|(42,768)|13,162|
|**TOTAL FUNDS**|55,930|(42,768)|13,162|
## **13. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 30 September 2021.
Page 11
**HAVERING LEARNING DISABILITY SOCIETY**
## **Detailed Statement of Financial Activities for the Year Ended 30 September 2021**
||30.9.21|30.9.20|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|**27,916**|1,891|
|Subscriptions|**-**|45|
|Hall hire|**3,346**|4,265|
||**31,262**|6,201|
|**Other trading activities**|||
|Fundraising events|**367**|-|
|**Investment income**|||
|Deposit account interest|**1,631**|1,934|
|**Charitable activities**|||
|Holiday rents received|**4,000**|2,000|
|Swimming club contributions|**229**|1,545|
|Outings|**545**|6,216|
||**4,774**|9,761|
|**Total incoming resources**|**38,034**|17,896|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Rates and water|**33**|93|
|Insurance|**2,133**|2,088|
|Light and heat|**830**|1,700|
|Printing and stationery|**266**|404|
|Sundries|**35**|159|
|Repairs and maintenance|**1,109**|1,527|
|Cleaning|**998**|1,705|
|Fixtures and fittings|**4**|5|
||**5,408**|7,681|
|**Charitable activities**|||
|Rates and water - h. bungalow|**268**|586|
|Insurance - holiday bungalow|**837**|795|
|Light and heat - hol. bungalow|**786**|766|
|Repairs and renewals - holiday bungalow|**1,985**|1,101|
|Welfare|**49**|75|
|Travelling and motor expenses (including coach|||
|hire)|**605**|12,915|
|Carried forward|**4,530**|16,238|
This page does not form part of the statutory financial statements
Page 12
**HAVERING LEARNING DISABILITY SOCIETY**
## **Detailed Statement of Financial Activities for the Year Ended 30 September 2021**
||30.9.21|30.9.20|
|---|---|---|
||£|£|
|**Charitable activities**|||
|Brought forward|**4,530**|16,238|
|Outings|**281**|1,278|
|Gifts and parties|**-**|92|
|Christmas costs|**-**|3,300|
|Swimming costs|**-**|765|
|General insurance|**985**|1,035|
|Fixtures and fittings|**22**|29|
||**5,818**|22,737|
|**Support costs**|||
|**Governance costs**|||
|Accountancy/Independent examiner's|||
|remuneration|**540**|528|
|Bank charges|**-**|56|
||**540**|584|
|Total resources expended|**11,766**|31,002|
|**Net income/(expenditure)**|**26,268**|(13,106)|
This page does not form part of the statutory financial statements
Page 13