**REGISTERED CHARITY NUMBER: 275561** ## **Report of the Trustees and** ## **Unaudited Financial Statements** **for the Year Ended 31 March 2022** **for** ## **Keynsham & District MENCAP Society** Tony Dicker & Co Chartered Accountants 29 Courtenay Road Keynsham Bristol BS31 1JU Keynsham & District MENCAP Society ## Contents of the Financial Statements for the Year Ended 31 March 2022 |||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|11| |Detailed Statement of Financial Activities|12|to|13| Keynsham & District MENCAP Society ## Report of the Trustees for the Year Ended 31 March 2022 ## RESERVES The Society's reserves policy states that it proposes to maintain the charity's general reserve at a level equivalent to six months operational expenditure. In its report to the end of March 2020 the trustees proposed to suspend this policy stating - In view of the disruption to the Society's activities and income potential, caused by the Covid-19 pandemic, the trustees have reviewed this policy, until such time as the future becomes clearer . As we return to 'normal' the future remains uncertain, so for the time being this policy will remain in suspension. The Society's property fund reserve has not been called upon to support activities during the Covid-19 pandemic, and remains intact to help finance the aspiration of the Society to acquire its own premises. ## REPORT ON THE YEAR The start of the financial year offered some hope for the re-opening of the Society's clubs, but as we now know this was to be a start/stop period when clubs were opened and then suspended for varying lengths of time. The Society's plans for members holidays were flexible thanks to holiday venues understanding, and proved successful as usual. The Society's trustees endeavoured to follow all guidance for safe operation of clubs and activities at all times, whilst offering the members entertaining and exciting offerings, and this proved challenging for members, volunteers and staff. Our fundraising had to become ever more adaptable to make the most of opportunities available, and this proved fruitful; as can be seen from our income for the year. Sadly, we would like to pay tribute to Kit Kettel, one of our trustees, who passed away during the year. Kit had been a long serving strength for MENCAP in Keynsham for many years. ## **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** 275561 ## **Principal address** 44 Bath Hill Keynsham BS31 1HG ## **Trustees** Ms L O'Brien Mr R Pocock Mr K Kettel Ms K Dawson Mr N Tomlins (appointed 23.9.21) Ms C Davis Mr A Marchant Ms S Davis (appointed 23.9.21) Ms L Jefferies (appointed 11.10.21) Mr N Leonard (appointed 13.12.21) Page 1 Keynsham & District MENCAP Society Report of the Trustees for the Year Ended 31 March 2022 ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Independent Examiner** A R Dicker FCA Tony Dicker & Co Chartered Accountants 29 Courtenay Road Keynsham Bristol BS31 1JU Approved by order of the board of trustees on .....10[th] June 2022........................................ and signed on its behalf by: ........................................................................ Mr R Pocock - Trustee Page 2 Independent Examiner's Report to the Trustees of Keynsham & District MENCAP Society ## **Independent examiner's report to the trustees of Keynsham & District MENCAP Society** I report to the charity trustees on my examination of the accounts of Keynsham & District MENCAP Society (the Trust) for the year ended 31 March 2022. ## **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. A R Dicker FCA Tony Dicker & Co Chartered Accountants 29 Courtenay Road Keynsham Bristol BS31 1JU `17/06/2022` Date: ............................................. Page 3 Keynsham & District MENCAP Society ## Statement of Financial Activities for the Year Ended 31 March 2022 |Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations, grants, subscriptions and legacies
110,831
Investment income
2
136
**Total**
110,967
**EXPENDITURE ON**
Raising funds and operating costs
3
93,787
**NET INCOME/(EXPENDITURE)**
17,180
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
159,237
**TOTAL FUNDS CARRIED FORWARD**
176,417|Restricted
funds
£
93,284
-
93,284
85,469
7,815
37,351
45,166|31.3.22
Total
funds
£
204,115
136
204,251
179,256
24,995
196,588
221,583|31.3.21
Total
funds
£
108,001
500
108,501
110,311
(1,810)
198,398
196,588| |---|---|---|---| The notes form part of these financial statements Page 4 Keynsham & District MENCAP Society ## Balance Sheet 31 March 2022 |Unrestricted
funds
Notes
£
**FIXED ASSETS**
Tangible assets
6
4,356
**CURRENT ASSETS**
Debtors
7
9,077
Cash at bank and in hand
172,251
181,328
**CREDITORS**
Amounts falling due within one year
8
(9,267)
**NET CURRENT ASSETS**
172,061
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
176,417
**ACCRUALS AND DEFERRED INCOME**
9
-
**NET ASSETS**
176,417
**FUNDS**
10
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
12,139
1,200
51,592
52,792
(7,625)
45,167
57,306
(12,140)
45,166|31.3.22
Total
funds
£
16,495
10,277
223,843
234,120
(16,892)
217,228
233,723
(12,140)
221,583
176,417
45,166
221,583|31.3.21
Total
funds
£
22,646
17,092
191,676
208,768
(17,986)
190,782
213,428
(16,840)
196,588
159,237
37,351
196,588| |---|---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on .....10[th] June 2022 ........................................ and were signed on its behalf by: ............................................. Mr R Pocock - Trustee The notes form part of these financial statements Page 5 Keynsham & District MENCAP Society Notes to the Financial Statements for the Year Ended 31 March 2022 ## **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. ## **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. INVESTMENT INCOME** |**INVESTMENT INCOME**||| |---|---|---| ||31.3.22|31.3.21| ||£|£| |Deposit account interest|136|500| continued... Page 6 Keynsham & District MENCAP Society Notes to the Financial Statements - continued for the Year Ended 31 March 2022 ## **3. RAISING FUNDS AND OPERATING COSTS** ## **Raising donations and legacies** |Staff costs
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Fundraising costs
Holidays
Activities
Rent and hire charges
Motor, travel & accommodation
Training
Refreshments
Subscriptions
Advertising
Depreciation
Support costs|31.3.22
£
80,769
3,199
1,126
2,852
4,212
731
8,438
18,159
16,074
26,122
4,326
1,908
1,204
1,499
1,595
6,151
891
179,256|31.3.21
£
79,399
3,337
708
2,718
4,230
500
283
-
2,594
7,600
37
50
2
1,489
1
6,635
669
110,252| |---|---|---| ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021. ## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations, grants, subscriptions and legacies
46,565
Investment income
500
**Total**
47,065
**EXPENDITURE ON**
Raising funds and operating costs
26,212
**NET INCOME/(EXPENDITURE)**
20,853
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
138,384|Restricted
funds
£
61,436
-
61,436
84,099
(22,663)
60,014|Total
funds
£
108,001
500
108,501
110,311
(1,810)
198,398| |---|---|---| continued... Page 7 Keynsham & District MENCAP Society Notes to the Financial Statements - continued for the Year Ended 31 March 2022 |**5.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**- continued**|| |---|---|---|---|---|---| ||||Unrestricted|Restricted|Total| ||||funds|funds|funds| ||||£|£|£| ||**TOTAL FUNDS CARRIED FORWARD**||159,237|37,351|196,588| |**6.**|**TANGIBLE FIXED ASSETS**||||| |||Plant and|Motor|Computer|| |||machinery|vehicles|equipment|Totals| |||£|£|£|£| ||**COST**||||| ||At 1 April 2021 and 31 March 2022|10,197|61,414|3,150|74,761| ||**DEPRECIATION**||||| ||At 1 April 2021|9,066|40,052|2,997|52,115| ||Charge for year|283|5,830|38|6,151| ||At 31 March 2022|9,349|45,882|3,035|58,266| ||**NET BOOK VALUE**||||| ||At 31 March 2022|848|15,532|115|16,495| ||At 31 March 2021|1,131|21,362|153|22,646| |**7.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| |||||31.3.22|31.3.21| |||||£|£| ||Other debtors|||99|3,054| ||Prepayments|||10,178|14,038| |||||10,277|17,092| |**8.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| |||||31.3.22|31.3.21| |||||£|£| ||Trade creditors|||2,926|591| ||Other creditors|||13,966|17,395| |||||16,892|17,986| continued... Page 8 Keynsham & District MENCAP Society Notes to the Financial Statements - continued for the Year Ended 31 March 2022 ## **9. ACCRUALS AND DEFERRED INCOME** During 2016 the Charity purchased a new 17 seater wheelchair accessible minibus at a cost of £37,598. This was funded by a grant received from the Department For Transport. The vehicle is being depreciated at a rate of 12.5% of its cost per annum. The grant received is being treated as deferred income and will be recognised as income in the Statement of Financial Activities at an amount calculated to match the the annual costs of depreciation of the vehicle each year as set out below ||31.3.22|31.3.21| |---|---|---| ||£|£| |Grant received 2 November 2016|16,840|21,540| |Amount recognised as income in SOFA for the year|4,700|4,700| ||-----------|-----------| |Balance carried forward|12,140|16,840| ||======|======| ## **10. MOVEMENT IN FUNDS** |**Unrestricted funds**
General fund
Property Fund
**Restricted funds**
General fund - restricted
Property fund -restricted
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
General fund - restricted
**TOTAL FUNDS**|At 1.4.21
£
74,387
84,850
159,237
12,351
25,000
37,351
196,588
Incoming
resources
£
110,967
93,284
204,251|Net
movement
At
in funds
31.3.22
£
£
17,180
91,567
-
84,850
17,180
176,417
7,815
20,166
-
25,000
7,815
45,166
24,995
221,583
Resources
Movement
expended
in funds
£
£
(93,787)
17,180
(85,469)
7,815
(179,256)
24,995| |---|---|---| continued... Page 9 Keynsham & District MENCAP Society Notes to the Financial Statements - continued for the Year Ended 31 March 2022 ## **10. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |**Unrestricted funds**
General fund
Property Fund
**Restricted funds**
General fund - restricted
Property fund -restricted
**TOTAL FUNDS**|At 1.4.20
£
53,534
84,850
138,384
35,014
25,000
60,014
198,398|Net
movement
in funds
£
20,853
-
20,853
(22,663)
-
(22,663)
(1,810)|At
31.3.21
£
74,387
84,850
159,237
12,351
25,000
37,351
196,588| |---|---|---|---| Comparative net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|47,065|(26,212)|20,853| |**Restricted funds**|||| |General fund - restricted|61,436|(84,099)|(22,663)| |**TOTAL FUNDS**|108,501|(110,311)|(1,810)| |A current year 12 months and prior year 12 months combined position is as follows:|||| |||Net|| |||movement|At| ||At 1.4.20|in funds|31.3.22| ||£|£|£| |**Unrestricted funds**|||| |General fund|53,534|38,033|91,567| |Property Fund|84,850|-|84,850| ||138,384|38,033|176,417| |**Restricted funds**|||| |General fund - restricted|35,014|(14,848)|20,166| |Property fund -restricted|25,000|-|25,000| ||60,014|(14,848)|45,166| |**TOTAL FUNDS**|198,398|23,185|221,583| continued... Page 10 Keynsham & District MENCAP Society Notes to the Financial Statements - continued for the Year Ended 31 March 2022 ## **10. MOVEMENT IN FUNDS - continued** 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|158,032|(119,999)|38,033| |**Restricted funds**|||| |General fund - restricted|154,720|(169,568)|(14,848)| |**TOTAL FUNDS**|312,752|(289,567)|23,185| |**RELATED PARTY DISCLOSURES**|||| |There were no related party transactions for the year ended 31 March 2022.|||| |**SUMMARY OF FUNDS**|||| ||Property|Other|Total funds| ||£|£|£| |Restricted funds|25,000|20,166|45,166| |General funds|84,850|91,567|176,417| ||-----------|-------------|-------------| ||109,850|111,733|221,583| ||-----------|-------------|-------------| ## **11. RELATED PARTY DISCLOSURES** ## **12. SUMMARY OF FUNDS** Page 11 Keynsham & District MENCAP Society ## Detailed Statement of Financial Activities for the Year Ended 31 March 2022 |Detailed Statement of Financial Activities
for the Year Ended 31
March
2022||| |---|---|---| ||31.3.22|31.3.21| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations, grants, subscriptions and legacies**||| |Grants received|100,656|73,850| |Membership|4,859|3,819| |Holidays|22,870|-| |Sports club|5,718|1,070| |Other income|-|2,060| |Fundraising events|15,190|9,869| |Sensations Gateway Club|1,913|1,442| |Radstock Junior Gateway Club|595|393| |Saturday Club|1,670|1,214| |Musicman project|1,842|-| |Club 25 income|5,749|25| |Boccia Club|792|-| |Social events and outings|3,965|-| |Go Explore club subs|2,284|-| |Donations|36,012|14,259| ||204,115|108,001| |**Investment income**||| |Deposit account interest|136|500| |**Total incoming resources**|204,251|108,501| |**EXPENDITURE**||| |**Raising donations and legacies**||| |Wages|80,769|79,399| |Insurance|3,199|3,337| |Light and heat|1,126|708| |Telephone|2,852|2,718| |Postage and stationery|4,212|4,230| |Sundries|731|500| |Fundraising costs|8,438|283| |Holidays|18,159|-| |Activities|16,074|2,594| |Rent and hire charges|26,122|7,600| |Motor, travel & accommodation|4,326|37| |Training|1,908|50| |Refreshments|1,204|2| |Subscriptions|1,499|1,489| |Advertising|1,595|1| |Plant and machinery|283|377| |Motor vehicles|5,830|6,207| |Computer equipment|38|51| ||178,365|109,583| This page does not form part of the statutory financial statements Page 12 Keynsham & District MENCAP Society |Detailed Statement of|Financial Activities|Financial Activities|||| |---|---|---|---|---|---| |for the Year Ended 31|March|2022|||| ||||31.3.22||31.3.21| ||||£||£| |**Raising donations and legacies**|||||| |**Other trading activities**|||||| |Bad debts||||-|59| |**Support costs**|||||| |**Governance costs**|||||| |Independent Examiners fees|||600||600| |Bank charges|||291||69| ||||891||669| |Total resources expended|||179,256||110,311| |**Net income/(expenditure)**|||24,995||(1,810)| This page does not form part of the statutory financial statements Page 13