REGISTERED CHARITY NUMBER: 229483 rt f th Thistees #nd Flnn tate I r the Y ar Ended 30 Se tem 22 for HAVERTP LF.ARNING DISABILITY SOCIF.TY Jan Watkinson & Co. 14 Broadway Rainham F.&8ex RM13 9YW
HAVERING LEARNING DISABILITY SOCIETY Contents of the Ffinanci41 StatetDents for the Year Ended 30 Se temb r2 22 Page Report of¢he Trnste Indepettdent Examlner's Report Statement of Flnancla] A¢tlvltles Balance Sheet Notes to the Flnlnelal Sttements Detalled Sta¢ement of FinnclAI A¢tivltle8 12 to 13
HAVERING LEARNING DISABILITY SOCIETY Re ort tsf tbe Trnstees f r th Year EDd¢d 30 Se The tntteS presellt their report with the financial 5tatcmcnts of the charity for the year ended 30 S¢pt¢mb¢r 2022. Th¢ tNstces have adopted the proYÈsions of AccountiD8 and RqK)rting by Charities.. Statement of RecoJnmeDded Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Sthndard applicable in the UK aud RUbliC of Ilalld IFRS 102) (¢ffective l January 2019). 0CTIvEs AND AcrtVlTtES Obj£¢tive5 and aims The Socicty is a charity cstablish¢d for th¢ ¢aT¢. wclfar¢, gnd in th¢ int¢r¢srs 8nd advancement of people with a learnin8 disability. Slgnlflcanl actlvlde The main activities undertaken for the public benefit include the provision of a meeting pl#c¢ for members to 50¢ialise, or8anisation and provision of outings. a swin]riw club. emots'onal supporu 4 fami'ly holid4y hom¢, rcgular discos and hristtnas parts¢5. Trustces havc had regard (o the guidance issued by the Charity Commission on public benefit. Volunteer8 The activities of the Society are only hIeVable with the help of volunieers who we vitsl io the ¢lub achieving its hims. A siinific4ni ¥rnouni of time is given by volunteers in running the MOTHIAY Club, Friday Club, SE Lions Swimming Club, regular dis% and k¢ing th¢ Soci¢iYs prop¢rti¢s. Throughodi the year thirty-one volunteers 8ave iheir time the clubs for at least two and half hours each session and the committee gives far more of their time in seUin8 up and packin8 away equipment used for disc05 which is frequently up ¢0 six and a half houTS PCT scssion on a monthly basi6. The Lrust¢¢s m¢¢t r¢gul#rly giving at l¢ast six hours g y¢ar thos¢ involved in th¢ admwistrauon and fuJAn¢¢8 of the Society give an addiiional six hours of their time on average & week in addition to this. ACHIEVEMENT AND PERFORMANCE Ch4rltable Actlvl¢l¢s Durin8 202112022 we achieved the above objectivcs and by providing the following.. A ¢lub for emberS to m¢¢t and so¢i¥lis¢ on Monday evenings. A Club for members to meei and so¢ialis¢ ort xlrnatr Friday ¢v¢ning Ireopened 4th March 2022 after COVtD} Rcgular Saturday discos. SwimmiDg club session on Saturdays (re-opTd I l June 2022 after COVID} Outings which included a trip to the Queens Theatre for a ptOm]Me. a coach trip ty Southend on 12th June and a Swimming outing to Br¢ssin8ham on 14th August. All trips sub$ith's¢d from donatior]s received into the Sle$ fimd8. Emotional 5UPPOrt, partiwlarly through the work carried out by our welfare officer. Provision of a holiday bungalow for the enjoymellr of and their families. Christma5 party 2021 postponed duc kn COVII>I9. Weekly ZA)om music sessions and WhatsApp calls with members. FINANCIAL REVIEW Flnanclal posltlon Th¢ So¢i¢ty ha5 r¢suv¢s of liquid fi]n(Ls inv&%ted in vario5 intcrest bearing accounts enough to sustain the current activities for approxittjately 24 ycat5 based OD year ended JO seplember 2022 lexcluditjg large on¢ off b¢qucsts totalling £14,000). At the pre-pandemic levels. allowing for reparatio% on buildings, funds would last approximately 14 years. This excludcs any tr¢ b¢qUts that rnay b¢ r1v which are uDknownlullcertaill at pr&senL Pr1cIpal fundlnE sourees runiLs are principally raised from hiring out the properties owrd by thc Socicty. Mernbers are also asked to contributr towards the costs of outings and swimmin& but pr¢ COVID-19, were regularly exceeding the incom¢ rtt¢iv¢d. Page I
HAVERING LEARNING DISABILITY SOCIETY ort ofthe Trustees for the Year Ended 30 Se 22 FINANCIAL REVIEW Reserves pollcy Spwlfic bequests are separdd into restyicted fim(Ls. There wue no unused rG%tricted funds at the financial year end. Totsl reserves at the end of the rtnancial yeaT amoulld to £211.154 excluding thc rnarkei value of freehold property (estimatcd io be in excc&s of £900,000). The anxTrunt of resthves that can only be reabs¢d by disposing of freehold propcrty atnounts to £23.727.1¢oving liquid reserves of £187,427. FUTURE PLANS The trustees inicnd to ¢ontinue with all th¢ activities ill 202212023 renmiiely and in p¢r¥on and for the for¢¢&ble fijture. It is hoped to ¢xpand activiues furth¢r subject the financial and human resour¢¢s available. STRUCTURE, ¢.OVERNANCE AND MANAGEMENT GoverniDK document The charity is controlled by its 8ov¢rnin8 dbcumeni. 4 d¢¢d of trust aDd cowtitutrs aD UDincorporated charity. Re¢rnltment ahd •ppolntment of new tSte¢s New irnstees are r¢¢ruited on a PUTely voluntary basis at annual 8eneral meetsn8 and during the y¢Ar from society membership. Th¢ ¢xpcrLence of existin8 Ini8t¢&s, wlw also provide assisthnce on a voluntary basis, is pa&sed onto new tnLsiees a5 quired. Organlsath)n41 ¥trnct•re Trustee¥ ar¢ rlected al eath Annual General Me¢tin8 for a penod of on¢ y¢ar. The Exe¢utiv¢ Committee includ¢s the following OtTicers'. psident, cl[persOn. Vice-chairperson, Honorary Seu¢rgry, HoDOTary Trwurer and Honorary Welfore Officer. The business of the Society is manhBed by the EXcuve CoDunittee. leh tlleets not l¢ss than six a year. Deci5ion8 taken at each m¢¢tin8 are decid¢d by th majority of voos. During the COVIt>19 pandemic. meetings were action remotely. Rfjsk mAngement Thc tru51ecs have a dury io identify and r¢view the ri5k5 to which the Sociw 1$ exposed and to ¢nsure appropria1¢ controls are in place to provide re&sonabl¢ a5surnnce againsi frnud and emji. Major risks haye b¢¢n Teviewed and sJstenLS OT proccdures have been established to m#na8e those risk5. REFERENCE AND ADMINISTrATIVE DETAILS Reglstered Charlty number 229483 Prlnclpal addr¢s$ Vicwria Hall 91 Victoria Road Romford E&sex RMI 2LT Page 2
HAVERING LEARNING DISABtLITY OCTy ort of the Trustees ror the Year Ended 3 tember 2022 TSt¢t$ Mrs B WdliaTll5 (President) (deceased I l.11.22) Mrs S Killion (Chairperson) Mr B Clements (Honorary TreasuTer) Mrs G Woods (Hn.Wclfar¢ Officcr) Mr P O'shca Mrs T O'shca Mrs C Stone Mr G Golbourn Mr B Burridge (Vice Chairperson) Mrs S Burridge Mrs P KiY (appointed 25.6.22) Mr$ L Forcland lappointed 25.6.22) Independent Ex#mSner Mr&. Janet A Watkinson Chartered Accounlant Jan Watkinson & Co. 14 Broadway Rainham F.ssex RM13 9YW B*nlter3 HSBC Approved by order of the board of trustees on ....... Si8ned on its behalf by.. Mrs S Killion (Chairpersonl- Tn Pag¢ 3
endent Examlner's Re Haverin LearnlD Dlsablli rt to the Trustees tsc Socie Independent txamlner's report to the trusttts of Havering tArlling Disability Society J report to th¢ charity tnistees on my examination of th¢ accounts of Havering Ltarning Disability Society (the Trnst) for the ytAr ended 30 September 2022. Responsibilities and b451$ of rtport As the charity trllstc¢s of the Trust you are reSnSIble for th¢ pr¢parntion of the accounts ID a¢¢ordance with the requircm¢nts of the Charities Act 2011 (the Acl). I report in respect of my examination of the Tnl'S accounts carried out under Secuon 145 of th¢ Act Ènd in Carrying out my examinatioo I hav¢ followed all applicable Direc¢ioDs wv¢n by the Charity Commission und¢r S¢ctlOD 14515}Ib) of the Act. Independent examlner's Jtxtement I have complcted my examinatlon. l eonfinn that no maierixl matters have conK to my auention in connection with the examination givin8 m¢ to klieve that in any mat¢rio1 resp¢¢t.' ac¢ounting recrKds were not kepl in r¢sp¢¢t of the Tnt as required by S¢¢tion 130 of the Act. or the accounts do not accord with those records. or the accounts do not comply wjth the applicable requircrwits ¢oticerninE the form and ¢ont¢rtt of accounts set oul in th¢ Chariti¢s (Accounts and Reports) Rcgulkiions 2008 other than any rcquiremeni that the accounts give a and fair view which Is nol a matter ¢onsid¢r¢d as pfirt of an indep¢nd¢nt ¢xaminaiion. I hav¢ no concem5 and hav¢ com¢ across no other ma¢lers in ¢onn¢ction wth the examination to which attention should be drawn in thi5 rcport in ord¢r ro enable a proper undcrswithng of th¢ accounts be re4¢hed. Mrs. Janet A Watkinson Charted A¢eountsni Jan Watkinson & Co. 14 Broadway Rainl)am EbSCX RM139YW Date.. Page 4
HAVERING LEARNING DISABILITY SOCIETY Statement of FiDXDci*I ActiTrTrties for the Year Ended 30 S tember 2022 30.9.22 Total funds 30.9.21 Totsl funds Unr¢$tri¢t¢d R&stricted Nolcs INCOME AND ENDOWMENfs FROM Donations and legacies 25.446 25.446 31.262 ChArltable 8£tlvltles Holiday bungalow SWitn[n Ouiings Gifts and partiGs 3,26(J 1.629 9J54 135 3,260 1,629 9,354 135 4,000 229 235 310 Other trading activits'es Inv¢stmeni income 57 lJ16 57 1316 367 1,631 Total 41,197 41.197 38,034 EXPENDITURE ON Rai&in¥ funds- 9210 9,210 5,408 Ch4ili4ble actlvltles Holiday bungalow Swimming Outings GJft&' and parti¢$ Wclfarc as5i5tanc¢ CM)v¢rnan¢¢ ¢osi8 3.684 1.985 18.557 3.876 1,985 18,557 1.893 104 702 104 702 49 540 Total 34,650 34,050 11,766 NET INCOME 547 6J47 26.268 RECONCILIA TION OF FUNDS Total funds brought lonward 204,607 204.607 178.339 TOTAL FUNDS CARRIED FORWARD 211,154 211,154 204,607 CONTINUINC. OPERA TIONS All incomc and ¢xp¢nditurc has artsen from contiDuin8 activitic& The not¢5 fottn part of these financial stalcm¢nts Page 5
HAVERING LEARNING DISABILfTY SOCIETY Balance Sheet 30Se temb r 21122 30.9.22 30.9.21 Not&% FIXED ASSETS Tangiblc assets 23,786 23.806 CURRENT ASSETS Dcbtors Casb at bank 5,636 182,961 4,832 176,779 I597 181,611 CREDITORS Amounts falling due within on¢ year io (1329) 1810) NET CURRENT ASSETS 187J68 180.801 TOTAL ASSETS LESS CURRENT LIABILITIES 211,154 204,607 NET ASSETS 211,154 204,607 FUNDS Unrestriclcd fvnds 12 211,154 204,607 TOTAL FUNDS 211,134 204,607 Th¢ finan ial staLements were approved by the Board of Tnte¢S ond authorised for issue .2¥}.LJ2oL3..... on and w¢re si8ned on its b¢half by.. Mrs S Killion IChairpeTSOn}- TnLStee Mr B Clements (Honorary TreasUr)- Tnjs The notrs forni Imrt of these financial ststrments Page 6
HAVERtNG LEARNING DISABILITY SOCIETY Tr4otes to the Financial StaterneDts or the Yexr Ended tem 22 ACCOUNTING POLICIES Bsls of preparlng the flnandRI 5tternents Th¢ fjnancial slat¢m¢nts of th¢ cbarily, wTrll"ch is a public benefit entity under FRS 102. have been prepared tn a¢cordan¢e with the Chan"ti¢s SORP {FRS 102) 'Accounring and Reponing by Charitics.. Statmcni of RLcoTn]ncDded Practice applicablc to charities preparing th¢ir accounts in a¢¢ordan¢¢ the Financial Reporting Standard applicable in the UK and Republic of Irelatml IFRS 102) {effcctivc l January 20191,. Financial Rq)orting Standard 102 The Financial Reporting Stsndard appli¢abl¢ in the UK and Republic of Ir¢laDd' and th¢ Chariti¢s Act 2011. Th¢ financial statements have been prepared under the historical cost onvcn¢ioTr. Income All ineome is recognised in the Statement of Financial Activities on¢¢ the ¢hariry h&s entiilement to the funds. it is probable that the coMe w&ll bc reccivcd and the any)unt can k meaw¢d reliably. Expendlturt LiabilJti¢s ¥r¢ r¢¢ognised &$ expendibjre as soon as there is a legol or con5trnctiv¢ obli88tion eommirting the charity to thai expenditure. it is probable that a transfer of ecorMi¢ ben¢fits will b¢ r¢quir¢d in &etilcment and the amount of the obligauon can bc measured reliably. Expcndinwe is a¢¢oun¢d for on an accrnals basis and has becn classificd undcr headings that aggregate all cosl rc18t io th¢ ¢atrgory. Where costs cannot be directly attributed to particular hcadings they have bcen allo¢a*d 4¢tiviil¢S on a basis Consistent with thc use of resources. TAnglbl¢ flxed Assets Depreciation is provided at thc following wu)u#l iti ordtt lo write otT each asset over its estitnated useful lifc. Frtthold pmpety Fixtures, fiitin8s & equipment in accoTd8n¢e with th¢ property 25•10 00 reducing balance Taiatlo The charity is exempi from thx on its ¢han"thblc activities. Fvnd i¢coundng Unrcstricled fi]rM15 can be used in accordance with the chari¢8ble obj¢¢tives thc discretion of the trustees. Restricted funds can only be Used for particular restricted purposes Twithin th¢ ObJts of the charity. Restrictions aris¢ when Splfi¢d by the donor or whcn fijnds are Taiscd for particular restricted puse$. Further explanation of the nature and PUT of fuThl is included in the noles to the flnancial swements. DONATIONS AND LEGACIFS 311.9.22 30.9.21 Donations Hall hire 18,607 6J39 27.916 3,346 25,446 31,262 Page 7 continued...
HAVERING LEARNING DISABtLITY SOCIETY Notts lo the Financixl St#temeDIs- or tbe Year Ended 311 Se tember 2022 (yrHER TRADING AcfiviTtES 30.9.22 30.9.21 Fundraising ¢v¢n 57 367 INVESTMENT INCOME 30.9.22 30.9.21 Deposit account intert lJ16 ,631 AUDITORS'I INDEPENDENT EXAMINER'S REMUNERATION 30.9.22 30.9.21 Fees payable to the charitys Independent Examio¢r for review and produ¢tioll of thc charitys financial sr&temen 558 540 TRUSTEES. REMUNERATION AND BENEFrrs Thére were no Irust¢es' remuDeration or other benefits for th¢ ye8r ended 30 September 2022 nor for the year ended 30 S¢pt¢tllber 2021. Truslees. expenses Expenses wcre reimbursed to l trvs*e during the year to ¢ov¢r travel costs Ifu¢l only) in runnin8 and maintaining the Chan"ty's properties d¢. Such expenses amountrd £150 (2021.. £1721. TANGIBLE FIXED ASSETS Fixturcs. fittings & equipmenl Freehold property Totals COST At l October 2021 and 30 st¢Mber 2022 23,727 12,785 36J12 DEPRECIATION At l October 21J21 Char8c for year 12,706 20 12,706 20 At 30 Septcrnber 2022 12,726 12,726 NET BOOK VALUE At 30 September 2022 23,727 59 23,786 At 30 Swt¢mber 2021 23,727 79 23,806 Included in c05t or valuatiorL of land and buildings is freeknld land of £23.727 12021 - £23.727) wlu'¢h is not depre¢ia(¢d. Freehold propcrty in¢ludes the hall 4t Vi¢thria Road Romford and bungalow at Grcatston¢. Pag¢ 8 ontiTwed..
HAVERtNG LEARNII¥G DISABtLITY SOCIETY Notes to the Financi41 Statements- ¢ontiDu¢d the Year Ended 30 Se tember 2 TANGIBLE FIXED ASSETS- continued A valuation was professhonally carricd out in t0rd#t with trSteeS insttuctions in 2010 for th¢ hall and 2015 for tb¢ buDgalow alld the following values demIned. Hall at Victoria Road £470,(10(I Bungalow at Greatstone £2111,00(1 In the tNsk¢s' QPiDiQtt th¢ ¢utreni value of the hall would be in ¢xc¢ss of £1 million and the bungalow in excess of £350,000. Whilst rental income is received from l)oth properties. the main hall 15 uscd for club m¢¢tings on a regular basis and the bungalow is available for subsidised let to members and their families only. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.9.22 Friday ¢lub fimd Prepayments 911 4,725 4.832 5.636 4.832 CA'SH AT BANK 30.9.22 Total funds 30.9.21 Total fi)nds Bank Cu¢1 a¢¢ount Bank d¢posii account Virgin savings account Cambridge and Counties Charity bank 17,947 7,280 33,443 92,223 32,068 28,023 7,276 33,403 76,159 31.918 Totsl 182.961 176,779 Page 9 continu¢d...
HAVERING LEARNING DISABILITY SOCIETY Notes to the Flnanelal Statemenl - eoDtlnued for the Year Ended 30 Se tember 2 22 CREDrroRS: AMouKfs FALLING DUE wrriitN ONE YEAR 311.9.22 30.9.21 Oth¢r creditors 1329 810 ANALYSIS OF NET ASSETS BETWEEli FUNDS 30.9.22 Total funds 30.9.21 Total fijnds Unr¢stri¢trd fund Restrict Fixcd ass¢ts Cu¢n[ a&sets CuTrent liabilities 23,786 188.597 (1,229) 23,786 188J97 11.229) 23,806 181,611 1810) 211.154 211,IS4 204,607 12. MOVEMENT IN FUNDS Nei movemeni in ndS At 1.10.21 Al 30,9.22 Unresirl¢ted fundi G¢n¢ral fijnd 204,6117 697 211,154 TOTAL FUNDS 204,607 6547 211,154 Net movennt in fuThls. iDcluded in th¢ al)ve are as follows.. Incoming Resources expended Movcin¢nt in funds UnTeStrlcted funds GLnual fund 41,197 (34,650) 6,547 TOTAL FUNDS 41.197 (34,650} 547 Comp*rAtlves for movemettt In N¢t movement ill funds At 1.10.20 At 30.9.21 Unrestricted fvnds General fimd 178J39 26,268 204.607 TOTAL FUNDS 178J39 26,268 204,607 Page 10 continued...
HAVERtNG LEARNING DISABILITY SOCIETY Notes to the Financial StaterneDts- ¢•Dtlnlled for the Year Ended 30 Se tember 2022 12. MOVEMENT IN FUNDS- Compar41iv¢ n¢t movuTWt in fwds, in¢lud¢d in th¢ abov¢ are as follows.. Incoming resoiirce5 R¢sowces cxp¢ndcd Movcm¢nt in funds Unrestrleted funds General fund 38.034 (11.766) 26,268 TOTAL FUNDS 38.034 {11,7661 26,268 A current year 12 months and prior year 12 montiLS combined position is as follows.. Net movement in fijnds At .10.20 At 30.9.22 Unre5trlcted funds General fund 178.339 32.815 211,154 TOTAL FUNDS 17¥.339 32,815 211,154 A curr¢nt year 12 months and prior year 12 mntlL% conknined net moveinenl in in¢lud¢d in th¢ abov¢ are as follows.. IrEcomin8 resources Rcsourccs ¢xp¢ndcd Mov¢rneni in funds Unrestrl¢ted fvnds General nd 79,231 146.4161 32.815 TOTAL FUNIXS 79.231 146,4161 32,815 13. RELATED PARTY DISCLOSURES There were no related party tr8llSa¢tions for the year eThJed 30 Scptcmbcr 2022. Pagell
HAVERING LEARNING DISABILrfY SOCIETY Det&lltd Statement of Flnancial Actlvities for the Ye&r Ended 30 Se t mber 2022 30_9.22 30.9.21 TNCOME AND ENDOWMENTS Donatlons and l¢g¢les Donations Hall hire 18,607 6,839 27,916 3,346 2S446 31.262 Other tradlng A¢tfvltles Fundraising events 57 367 Investmeni ltt¢ome Deposit account interest lJ16 1,631 ChrltAble actlvl¢le8 Iloliday rents received Swimming club contributions Ou¢ings 3,260 1.124 9,994 229 545 14,378 4.774 Tot41 Incomln8 resou¢1 41,197 38.034 EXPENDITURE Ralslng don4tlon$ And legAd Rates and Insuranc¢ Light and heat Printing and stationery Sundries Repairs and maintenance Clcaftin8 FixWr¢s and fittings 94 2,476 2,191 238 210 1,495 33 2,133 266 35 1,109 998 9JlO 5,408 Charltable *ttlvltles Rates and wat¢r- h. bungalow lThsurance - holiday bungalow Light and hut- hol. bungalow Rcpairs and renewals- holiday bungalow Welfar¢ Travelling and motor expett8es (includm8 coath hire) Outings Canied forward 359 268 837 786 1.985 49 2,030 104 12J08 6J86 22,482 605 281 4,811 This page dots not forni part of the statory financial slatennts Page 12
HAVERING LEARNING DISABILrrY octETY Detalled Statement of Ffillanclal ActSvlties for the Year Ended 30 Se ttmber 2022 30.9.22 30.9.21 Charltable aedvldes Brought fotivard Gifts and parli Swmming costs G¢n¢ral itLsuranc Fixtur¢5 and flttings 22,482 408 980 851 17 4,811 985 22 24.738 5,818 Support CllSts Governance costs A¢countancyllndepend¢nt ex#mirt¢Vs rcmwjcralion 558 144 540 Bank ¢harges 702 540 Total resources expended 34,650 11,766 Nel incorne &547 26,268 This p#g¢ does t)ot forn) part of the statytory flljancial staternents Pa8¢ 13