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2021-03-31-accounts

Page
Charity information
Trustees' report 2 —7
Independent
auditors' report		 8 —10
Consolidated
(and parent) Statement ofFinancial Activities
Consolidated
Balance sheet		 12
Consolidated
Cash Flow Statement		 13
Notes to accounts 14-27

2021 2021 2020 2020
Unrestricted Restricted Total funds Total funds Total funds Total funds
Note Funds Funds Group Parent Group Parent
Income
Donations
and legacies		 254,870 274,516 529,386 459,386 360,577 308,577
Charitable
activities		 1,989,240 0 1,989,240 2,039,736 2,041,031 2,098,050
Other - activities for generating funds 118,440 0 118,440 116,440 232,556 219,996
Investments 213 0 213 213 2,031 2,022
Total income 2 362763 274 516 2 637279 2615774 2636 195 2 628645
Expenditure
Cost ofgenerating
funds		 8 49,298 0 49,298 49,298 67,085 67,085
Charitable
activities		 7 2,066,713 281,825 2,348,538 2,338,284 2,529,989 2,524,315
Governance
costs		 9 5,555 0 5,555 5,085 6,764 5,300
Total expenditure 2,121,566 281,825 2,403,391 2,392,667 2,603,838 2,596,700
Realised gains / (losses) on investments
Unrealised
gains / (losses) on investments
Net income / (expenditure) 241,197 (7,309) 233,888 223,107 32,357 31,945
Transfers
between
funds
Other recognised
gains / (losses):
Gains / (losses) on revaluation offixed assets
Net movement
in funds		 241,197 (7,309) 233,888 223,107 32,357 31,945
Reconciliation
offunds
Total funds brought
forward		 1,540,920 61,615 1,602,535 1,602,536 1,571,645 1,570,591
Restricted
fund arising on consolidation		 33,153 33,153 31,685
Total funds carried forward 1,782 117 87,459 1,869,576 1825,643 1,635,687 1602536
COMMUNITY CONNEX LIMITED (Formerly HARROW MENCAP) LIMITED (Formerly HARROW MENCAP) LIMITED (Formerly HARROW MENCAP) LIMITED (Formerly HARROW MENCAP)
(A Company Limited by Guarantee)
COMPANY NUMBER: 02050929
Balance Sheet/Statemet ofFinancial Position as at 31March 2021
2021 2020
Note Group Parent Group Parent
Fixed assets
Tangible assets 14 744,169 744,169 788,898 788,898
Investments 0 0 0
Total fixed assets 744,169 744,169 788,898 788,898
Current
assets
Debtors 15 362,508 356,830 587,498 600,729
Cash at bank 1,273,979 1,234,421 753,773 720,406
Total current assets 1,636,487 1,591,252 1,341,271 1,321,135
Liabilities
Creditors
falling due within		 one year 16 (223,842) (222,541) (188,777) (201,794)
Net current assets 1,412,645 1,368,711 1,152,494 1,119&341
Total assets less current liabilities 2&156&814 2,112&880 1,941,392 1,908,239
Creditors
falling due after more than one year		 18 (287,238) (287,238) (305,704) (305,704)
Net assets 1,869,576 1,825,642 1,635,688 1,602,535
The funds ofthe charity: 19
Restricted income funds 55,774 55,774 63,083 63,083
Other restricted
funds		 31,685 0 31,685 0
Designated
funds		 1,119,589 1,119,589 962,704 962,704
Unrestricted
funds		 650,279 650,279 576,748 576,748
Other group funds 12,249 0 1,468 0
Total charity funds 1,869,576 1,825,642 1,635,688 1,602,535

Note 2021 2020
Cash flows from operating
activities
Net cash provided
by (used in) operating		 activities 561,493 15,743
561,493 15,743
Cash flows from investine
activities:
Dividends
and interest from investments		 213 2,031
Net assets other than cash introduced
on business		 combination
Purchase ofproperty,
plant and equipment		 (23,033) (18,581)
Net cash provided
by (used in) investing		 activities (22,820) (16,550)
Cash flows from financing
activities:
Repayments
ofborrowing		 (18,466) (15,868)
Net cash provided
by (used in) financing
activities		 (18,466) (15,868)
Change in cash &cash equivalents
in the reporting		 period 520,206 (16,675)
Cash and cash equivalents
at start ofthe reporting		 period 753,773 770,448
Cash introduced
on business
combination		 0
Cash and cash equivalents
at end ofthe		 reporting period 1,273,979 753,773
Note i
Net movement
in funds		 233,888 32,357
Depreciation 67,762 72,698
Dividends
and interest from investments		 (213) (2,031)
Interest payable
Gains/losses
in value ofinvestments
Cash introduced
on business
combination
Loan repayments
Decrease /(increase)
in debtors		 224,990 (92,797)
Increase / (decrease) in creditors 35,066 5,516
Net cash inflow from operating
activities		 561,493 15,743

4.Income from do nations and legacies
2021 2020
Group Parent Group Parent
Gifts and donations 20,844 20,844 18,220 18,220
Gift Aid tax recovered 0 0 4,470 4,470
Legacies 0 0 0 0
Grants (see below) 508,329 438,329 334,571 269,571
Subscriptions 213 213 3,316 3,316
Gift Aid donation from subsidiary 0 0 0 13,000
Parental
Contribution		 0 0 0 0
529,386 459,386 360,577 308,577
Grants receivable
-Restricted 274,516 204,516 105,924 40,924
-Unrestricted 233,813 233,813 228,647 228,647
508,329 438,329 334,571 269,571
All income from donations and legacies was unrestricted (2020 - all unrestricted).
5.Income from charitable activities
2021 2020
Group Parent Group Parent
Contractural
receipts:
Harrow Council 0 0 0 0
Harrow CCG 55,696 55,696 54,604 54,604
Others: Home Care agency 612,823 612,823 533,791 533,791
Day Opportunities 759,186 759,186 949,090 949,090
Children service 205,027 205,027 353,135 353,135
Community Unit 223,230 223,230 134,016 134,016
Core Unit 133,278 183,774 16,395 73,414
All unrestricted 1,989,240 2,039,736 2,041,031 2,098,050
6.Other income
2021 2020
Group Parent Group Parent
Fundraising
events		 116,440 116,440 217,498 217,438
Trips/Breaks 2,000 0 14,562 2,062
Transport 0 0 496 496
118,440 116,440 232,556 219,996
Interest 213 213 2,031 2,022
All unrestricted 118,653 116,653 234,587 222,018

Costs of Charitable Governance 2021
~Current
ear		 generating Activities costs Total Group Parent
funds
Staffing and related costs 47,200 1,826,984 1,874,183 1,874,047
Office 170,560 170,560 170,504
Loan interest 13,815 13,815 13,815
Administration 101,112 101,112 97,492
Other 2,098 236,068 238,166 231,724
49,298 2,348,538 0 2,397,836 2,387,582
Governance 0 5,555 5,555 5,085
49,298 2,348,538 5,555 2,403,391 2,392,667
Analysis
between		 restricted and unrestricted expenditure:
Restricted(Carers Advocacy) 0 281,825 0 281,825 281,825
Unrestricted 49,298 2,066,713 5,555 2,121,566 2,110,842
49,298 2,348,538 5,555 2,403,391 2,392,667
Costs of Charitable Governance 2020
~Prior
ear		 generating Activities costs Total Group Parent
funds
Staffing and related costs 56,112 1,823,262 1,879,374 1,923,944
Office 201,446 201,446 202,820
Loan interest 17,442 17,442 17,442
Administration 128,503 128,503 126,363
Other 4,209 366,100 370,309 320,831
60,321 2,536,753 0 2,597,074 2,591,400
Governance 0 6,764 6,764 5,300
60,321 2,536,753 6,764 2,603,838 2,596,700
Analysis
between		 restricted and unrestricted expenditure: 4%
Restricted(Carers Advocacy) 0 94,808 0 94,808 94,808
Unrestricted 60,321 2,441,945 6,764 2,509,030 2,501,893
60,321 2,536,753 6,764 2,603,838 2,596,701

Access & Care Children & Total
~Current
ear		 advocacy and Young People 2021 2020
services Support others
Personal budgets and direct payments 239,470 1,663,396 205,027 2,107,893 2,301,624
Direct grant support 223,569 262,817 43,000 529,386 334,571
Net income 463,039 1,926,213 248,027 2,637,279 2,636,195
Access & Care Children & Total
~Prior
ear		 advocacy and Young People 2020 2019
services Support others
Personal budgets and direct payments 136,486 1,992,302 172,836 2,301,624 2,035,051
Direct grant support 302,730 0 31,841 334,571 284,946
Net income 439,216 1,992,302 204,677 2,636,195 2,319,997
~Current ear Raising
Funds		 Governance 2021 2020
Allocation ofSupport Costs
Staffcosts 47,200 0 47,200 56,112
Other direct costs 2,098 0 2,098 4,209
Governance Costs 0 5,555 5,555 6,764
49,298 5,555 54,853 67,085
~Prior
ear		 Raising
Funds		 Governance 2020 2019
Allocation ofSupport Costs
Staffcosts 56,112 0 56,112 57,861
Other direct costs 4,209 0 4,209 4,581
Governance Costs 0 6,764 6,764 7,916
60,321 6,764 67,085 70,358

General Governance Total Basis of
~Current eer Support Apportionment
Salary, wages k related costs 0 0 0 Apportioned
on an		 income
General office costs 170,560 0 170,560 basis except where limited
Audit fees &,annual report 0 5,555 5,555 by grant conditions or
Finance, HR 8r, Strategy consultancy 0 0 0 where specific cost
Legal 0 0 0 allocations
identified.
170,560 5,555 176,115
General Governance Total Basis of
~Prier eer Support Apportionment
Salary, wages k related costs 0 0 0 Apportioned
on an		 income
General office costs 201,446 0 201,446 basis except where limited
Audit fees k, annual report 0 5,300 5,300 by grant conditions or
Finance, HR &Strategy consultancy 0 0 0 where specific cost
Legal 0 0 0 allocations
identified.
201,446 5,300 206,746
9b) Governance
costs
2021 2020
Group Parent Group Parent
Auditors remunaration including expenses and benefits in kind:
- Group consolidation (2019) 1,464
—Audit Services (2020) 470 5,300 5,300
- Audit Services (2021) 5,085 5,085 0 0
5,555 5,085 6,764 5,300

This is stated after charging: 2021 2020
Group Parent Group Parent
Operating
leases		 44,594 44,594 44,594 44,594
Depreciation 67,762 67,762 72,386 72,386
Mortgage
interest payable		 13,815 13,815 17,442 17,442
Audit fees - Current Year 5,300 5,300 5,300 5,300
-Prior year 950 950 950 950
-Other services 750 750 750 750
133,171 133,171 141,422 141,422
11.Analysis ofstaff costs, trustee remuneration and expenses, and the cost ofkey management personnel
2021 2020
Group Parent Group Parent
Salaries and wages 1,637,001 1,637,001 1,563,881 1,563,881
Social security costs 106,413 106,413 99,483 99,483
Pension costs 60,890 60,890 71,039 71,039
1,804,304 1,804,304 1,734,403 1,734,403

Freehold Freehold Computer Fixtures Motor Total
Land Buildings &IT & Vehicle
(Property) Fittings
Cost
Balance as at 1.4.20 254,738 615,939 255,844 240,876 114,966 1,482,363
Additions 0 0 17,634 5,399 0 23,033
Disposals 0 0 0 0 0 0
Balance as at 31.3.21 254,738 615,939 273,478 246,275 114,966 1,505,396
Depreciation
Balance as at 1.4.20 0 234,236 167,287 195,604 96,338 693,465
Charged
for year		 0 9,788 34,926 13,413 9,635 67,762
Disposals 0 0 0 0 0 0
Balance as at 31.3.21 0 244,024 202,213 209,017 105,973 761,227
Net book value 31.3.21 254,738 371,915 71,265 37,258 8,993 744,169
Net book value at 31.3.20 254,738 381,703 88,557 45,272 18,628 788,898
The charity's
freehold		 office at 3 Jardine House is pledged as security for a long term loan from Charity Bank
Investments
in subsidiary		 companies are detailed in note 27.
15.Debtors
Amounts
falling due within		 one year 2021 2020
K
Group Parent Group Parent
Trade debtors 319,730 317,836 448,931 449,162
Bad debt Provision (25,897) (25,897) (25,897) (25,897)
Amount
owed by group undertaking		 0 0 0 13,000
Prepayments
and accrued		 income 66,283 62,499 157,506 157,506
Other Debtors 2,392 2,392 6,958 6,958
Legacy 0 0 0 0
362,508 356,830 587,498 600,729
16.Creditors
Amounts
falling due within		 one year 2021 2020
Group Parent Group Parent
Loan due within one year 16,629 16,629 15,921 15,921
Trade and other creditors 49,791 48,987 32,753 46,216
Amount
owed to group		 undertaking 0 0 0 0
Accruals and deferred income 86,111 85,611 74,208 74,208
Pension contributions 8,180 8,180 0 0
Tax and social security 28,700 28,703 39,092 38,646
Other creditors 34,432 34,432 26,803 26,803
223,842 222,541 188,777 201,794

2021 2020 2020
Group Parent Group Parent
Balance at 1.4.20 0 0 14,629 4,629
Amount released to income earned from charitable activities 0 0 (14,629) (4,629)
Amount
deferred		 in year 30,000 30,000 0 0
30,000 30,000
18.Creditors: amounts falling due after more than one year
The mortgage
is secured		 on the charity's office. The mortgage is repayable over 25 years at an initial interest rate of
6.4%.
2021 2020
Group Parent Group Parent
Bank loans 287,238 287,238 305,704 305,704
Total secured liabilities 303,867 303,867 321,625 321,625
19.Analysis ofcharitable funds
19a)Analysis ofmovements in unrestricted funds:
Balance Incoming Resources Transfers Investment Funds
~Current
enr		 1.4.20 Resources Expended to/from gain/(loss) 31.3.21
funds
General fund Parent 576,748 2,341,258 (2,110,842) (156,885) 0 650,279
Designated
funds:
Freehold
land/property		 311,735 11,051 0 322,786
Research &Development 30,000 0 0 30,000
Asset Replacement 72,000 (20,000) 0 52,000
Operating
Reserve		 324,697 200,000 0 524,697
Stakeholder
engagement		 25,000 0 0 25,000
Lease reserve 123,882 (34,166) 0 89,716
Sofhvare Development 75,390 0 0 75,390
962,704 0 0 156,885 0 1,119,589
General fund Other group 1,468 21,505 (10,724) 12,249
1,540,920 2,362,763 (2,121,566) 0 1,782,117

19a)Analysis ofmovements 19a)Analysis ofmovements 19a)Analysis ofmovements 19a)Analysis ofmovements 19a)Analysis ofmovements in unrestricted funds (continued): funds (continued):
Balance Incoming Resources Transfers Investment Funds
P~rier
eer		 1.4.19 Resources Expended to/from gain/(loss) 31.3.20
funds
General
fund		 Parent 282,754 2,522,721 (2,501,893) 273,166 0 576,748
Designated
funds:
Freehold land/property 311,735 0 311,735
Research k, Development 40,000 (10,000) 30,000
Asset Replacement 96,000 (24,000) 72,000
Operating Reserve 524,697 (200,000) 324,697
Stakeholder
engagement		 30,000 (5,000) 25,000
Lease reserve 158,048 (34,166) 123,882
Software Development 75,390 0 75,390
1,235,870 0 0 (273,166) 0 962,704
Other group 1,054 7,550 (7,136) 1,468
1,519,678 2,530,271 (2,509,029) 0 0 1,540,920
Name of designated fund Description,
nature		 and purposes ofthe fund:
Freehold premises This fund represents the charity's
net investment		 in freehold offices at 3 Jardine
House, after taking account ofoutstanding borrowings,
which		 is therefore not
available
to fund		 charitable activities.
Research and development fund This fund represents amounts desgnated to research opportunities
to further		 the
charity's objects.
Asset replacement fund This fund represents
charity.		 amounts desgnated to replace equipment and ITacross the
Operating reserve fund This fund represents amounts desgnated to support operating cash flow in the
event ofchanges in funding.
Stakeholder
engagement		 fund This fund represents amounts desgnated to further engage with our stakeholders
in
meeting
the charity's		 objects.
Lease reserve fund This fund represents the unexpired
lease		 commitment
in respect ofthe		 Pinner
Green centre.
Software development fund This fund represents amounts designated to fund sofhvare development to improve
operating
efficiencies, compliance
with		 care quality
standards		 and maintaining
client privacy.
19b)Analysis ofmovements in restricted funds:
Balance Incoming Resources Transfers Investment Funds
~Ce i ee 1.4.20 Resources Expended to/from gain/(loss) 31.3.21
restricted
funds
Restricted income fund 63,083 274,516 (281,825) 0 55,774
Other: arising on consolidation 31,685 31,685
Restricted funds 94,768 274,516 (281,825) 0 87,459
Unrestricted
funds:
General reserve 1,540,920 2,362,763 (2,121,566) 0 1,782,117
1,635,688 2,637,279 (2,403,391) 0 1,869,576

Name ofrestricted
fund		 Description, nature
and purposes ofthe fund:		 nature
and purposes ofthe fund:		 nature
and purposes ofthe fund:
BigLottery Fund - Carers Advocacy This project provides advocacy support to those in need as part ofthe
social care process.
Balance Incoming Resources Transfers Investment Funds
~Pier
eor		 1.4.19 Resources Expended to/from gain/(loss) 31.3.20
restricted
funds
Restricted income fund 51,967 105,924 (94,808) 0 63,083
Other: arising on consolidation 31,685 0 0 0 31,685
Restricted funds 83,652 105,924 (94,808) 0 94,768
Unrestricted
funds:
General reserve 1,519,678 2,530,271 (2,509,029) 0 1,540,920
1,603,330 2,636,195 (2,603,837) 0 1,635,688
20.Analysis ofgroup net assets between funds
Unrestricted Unrestricted Restricted Total
~Cnrrent
eor		 funds Designated funds 2021
funds
Tangible fixed assets 345,993 398,176 0 744,169
Cash at bank and in hand 730,107 456,413 87,459 1,273,979
Other net current assets/(liabilities) (126,334) 265,000 0 138,666
Creditors ofmore than one year (287,238) 0 0 (287,238)
662,528 1,119,589 87,459 1,869,576
Unrestricted Unrestricted Restricted Total
P~rior
eor		 funds Designated funds 2020
funds
Tangible fixed assets 401,773 387,125 0 788,898
Cash at bank and in hand 348,426 310,579 94,768 753,773
Other net current assets/(liabilities) 133,721 265,000 0 398,721
Creditors ofmore than one year (305,704) 0 0 (305,704)
578,216 962,704 94,768 1,635,688

had a carrying value
is 6.4%.		 at 31M arc h 2021 of f87 0,677.The initial m ortgage off450,000 is repay able
over 25		 years. The interest rate years. The interest rate
2021 2020
Group Parent Group Parent
Mortgage repayable -less than 1 year 16,629 16,629 15,921 15,921
Mortgage repayable -within 1 to 2 years 17,589 17,589 31,842 31,842
Mortgage repayable -within 2 to 5 years 59,096 59,096 47,763 47,763
Mortgage repayable in over 5 years 210,553 210,553 226,099 226,099
303,867 303,867 321,625 321,625
Financial Assets 2021 2020
Group Parent Group Parent
Financial assets measured at amortised cost
Trade debtors 293,833 291,939 423,034 423,265
Other debtors 68,675 64,891 164,464 177,464
Cash and cash equivilents 1,273,979 1,234,421 753,773 720,406
Total financial
assets		 1,636,487 1,591,252 1,341,271 1,321,135
Financial Liabilities
Financial liabilities measured at amortised cost
Trade creditors 49,791 48,987 32,753 46,216
Other creditors 157,423 156,926 140,103 139,657
Mortgage payable 303,867 303,867 321,625 321,625
Total financial liabilities 511,080 509,779 494,481 507,498
22.Operating
leases		 2021 2020
Group Parent Group Parent
Land and buildings which expire:
Within one year 37,100 37,100 63,000 63,000
Between
1 and 2 years		 37,100 37,100 63,000 63,000
Between 2 and 5 years 111,300 111,300 45,000 45,000
More than 5 years 0 0 26,000 26,000
185,500 185,500 197,000 197,000
Other Equipment
which expire:
Within one year 63,462 63,462 69,888 69,888
Between
1 and 2 years		 52,529 52,529 106,656 106,656
Between 2 and 5 years 43,648 43,648 159,984 159,984
More than 5 years 0 0 0 0
159,639 159,639 336,528 336,528

23.Capital Commitments 23.Capital Commitments 23.Capital Commitments
Capital expenditure that has been contracted for but has not been provided for in the
financial statements
Capital expenditure that has been authorised by the Board but has not yet been contracted
for

Assets 56,269
Liabilities (12,336)
Net assets 43,933
Funds 43,933
Year ended 31March 2020:
Assets 49,634
Liabilities (16,481)
Net assets 33,153
Funds 33,153