2021-03-31-accounts

MAGGS DAY CENTRE

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020/2021

Website : www.maggsdaycentre.co.uk Email : [e-mail] Phone : [phone]

Charity Number: 700852 Company Number: 2278501

CONTENTS

	Page Nos.
TRUSTEES’ ANNUAL REPORT	1 - 17
REPORT OF THE INDEPENDENT AUDITORS	18 - 21
STATEMENT OF FINANCIAL ACTIVITIES	22
BALANCE SHEET	23
NOTES AND ACCOUNTING POLICIES	24 - 31

1

MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)

YEAR ENDED 31 MARCH 2021

The Trustees are pleased to submit their annual report together with the audited financial statements of the charity for the year ended 31 March 2021.

1) Reference and Administrative Information

• Charity Name:

• Charity registration no.

Maggs Day Centre 700852

• Company registration no. 2278501

• Registered Office and other operational addresses, all used to fulfil the objects of the charity:

• Maggs Day Centre St Albans, Deansway, Worcester, WR1 2JD

• Maggs Clothing Project/Annex 59/60 The Tything, Worcester, WR1 1JT

• o Maggs Day Centre Malvern 62 Newtown Road, Malvern, WR14 1NZ

2) Trustees and Directors

Patron: The Rt Revd Dr John Inge, The Lord Bishop of Worcester

The Directors who are also Trustees and who served during the year were:

Mr Melvyn Akers: Chair Mrs Susan Osborne: Vice Chair Mr Charles Snailham: Treasurer Mr Ian Crane: Company Secretary Ms Avril Gilmore Mr Alden Taylor Dr Clive Skidmore Revd. Canon Brian Gant Revd Peter Knight: Appointed16/9/20. Resigned 24/3/21 Mr Martyn Saunders: Appointed 21/10/20

• 3) Chief Executive: Miss Mel Kirk who was appointed to the role in 2012.

4) Principal Advisers:

Auditors : Langard Lifford Hall, Lifford Lane, Kings Norton, Birmingham B30 3JN Bankers : CAF Bank Ltd. 25 Kings Hill Avenue, Kings Hill, West Malling, Kent Solicitors : Hallmark Hulme LLP 3, 4 & 5 Sansome Place, Worcester WR1 1UQ Architects : Lett & Sweetland, 58 London Road, Worcester WR5 2DS Human Resources : Law at Work.,1 Cornhill, London, EC3V 3ND

5) Governing Documents

Maggs is a charitable Company limited by guarantee, incorporated on 19 July 1988, and amended by Special Resolution on 27 November 1989. Maggs Day Centre was registered as a charity on 17 November 1988. (a copy of the Constitution is available on request)

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MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2021

6) Membership

Membership is open to supporters and sponsors of Maggs at the discretion of the Council of Governors. Membership is £1 a year, which is necessary to maintain the legal Register of members. Fees are due at the AGM. The liability of members is a maximum of £1 should Maggs become insolvent and wound up.

7) Maggs’ area of charitable benefit and Charitable Objectives

Mission statement: We work with homeless and vulnerable people to raise self-confidence thereby enabling positive life change.

Area Charitable Benefit: To help anyone experiencing homelessness, social isolation or who is in need of or support, in Worcester City and County, through the provision of two open access Day Centres, associated support, clothing store, accommodation project and an outreach team.

Values and Principles: Maggs treats everyone that it works with in a sensitive nonjudgmental way. This enables people to make decisions about their own lives. Support plans are mutually agreed with each person and support workers, in order to maximise individual independence.

Objectives: To promote the relief of suffering in such ways as the Charity shall consider to be appropriate, and in particular.

• I. To promote the establishment of care, support, the relief of any persons over the age of 18, without regard for race or creed, who are suffering from loneliness or from poverty or from any disability or disease attributable to loneliness and to establish, maintain and manage a shelter or centre and all ancillary services for such persons;

• II. By conducting or promoting or encouraging research into care and treatment of persons suffering from loneliness, poverty, disability or disease as aforesaid and particularly into the care and treatment of persons so suffering and to disseminate the results thereof;

• III. By promoting or encouraging or assisting in the teaching or training of support workers for the treatment and care of persons suffering from loneliness and the effects thereof.

8) Services offered:

1. Open Door Day Centres: direct access Day Centres offering food and support in Worcester and Malvern.

2. Support: bridging the gap between accessing services at Maggs and the community, e.g., accompanying people to appointments.

3. Clothing store: provides free clothes, sleeping bags, etc.

4. Volunteering opportunities for the people we work with: e.g., helping in the clothing store. 5. Navigation Project : works with people to provide support to work towards gaining a home and advocates on peoples behalf. This project is funded by Worcester City Council.

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MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2021

8) Services offered (continued):

1. Countywide outreach team: works with rough sleepers who are currently not engaging with other services. This service is funded by The National Lottery.

2. Accommodation Project: providing homes for up to 6 months for entrenched rough sleepers to help develop the skills to maintain a tenancy independently.

9) Financial Background

Maggs is dependent on charitable funding, together with gifts from the community. The level of service offered may vary in line with the funding available each year. Fundraising is undertaken by a combination of the Chief Executive and trustees. We do not use outside agencies to fundraise.

10) Recruitment, and Appointment of Trustees/Company Directors

The Directors are also charity Trustees for the purposes of charity law and under the Company’s Articles of Association are known as “the Council of Governors”. The number of members of the Council shall be not less than five nor more than fifteen.

The Council aims to be as representative as possible and tries to recruit new Directors/Trustees who are familiar with the needs of the people we work with, or in areas such as social work, health care, alcohol and substance misuse, dependency, rehabilitation, project management, budgetary control, human resources management and administration.

Under the requirements of the Memorandum and Articles of Association the members of the Council of Governors are elected at the Annual General Meeting, serve for a period of three years then retire but are eligible for re-election. Other nominations can also be made by members who have paid their subscriptions (£1 per year). Trustees/Directors must be paid up members of the Association.

Ms Avril Gilmore and Mr Alden Taylor retire and offer themselves for re-election.

11) Trustee Induction and Training

On appointment, Trustees/Directors receive the Charity Commission’s ‘The Essential Trustee’ paper and are required to sign acceptance of the “Code of Conduct of Trustees. Trustees/Directors receive an induction programme, meet staff, people we work with and volunteers. Maggs obtains DBS checks on all trustees.

12) Structure, governance and management

The Chief Executive and her management team are accountable to the Board of Trustees.

• Decision making: Policy and strategy decisions are made by the Board of Trustees/Directors. Day-to-day management is delegated to the Chief Executive and management team.

• Pay: Remuneration of key management personnel and other employees is based on local authority pay scales.

• Trustee meetings : The Trustees normally meet twelve times per year.

The Finance Committee normally meets twelve times per year, sets the budget, monitors income and expenditure and receives a budgetary report from the Finance & Administration Officer, including a regular bank reconciliations.

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MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2021

13) Training and Development

Maggs’ Trustees are committed to staff training, development and supervision. Maggs is a “learning organisation” which constantly evaluates its own work and invites comments and criticism from others. Maggs is committed to regularly review what it does and monitor progress made against objectives.

14) Chairman’s statement

Last year’s annual report reflected our initial response to the pandemic. I had not anticipated I would still be writing about these events one year later. Our services played a key role in the “everyone in” strategy. People experiencing homelessness were offered hotel and other accommodation. By offering mobile phones to rough sleepers and visiting people on the streets we were able to encourage most rough sleepers to accept this offer. We kept in touch with people who remained on the streets by visit or by phone and by building trust we helped many more find somewhere to stay.

Agencies and other voluntary groups in Worcestershire all played their part. Whilst it took a pandemic to galvanise and fund such work, it is pleasing to report a year of real achievements.

The funding we received from the public, government, the lottery, and charitable trusts, helped us expand our work and reach more people. However, a real barrier remained: a shortage of suitable housing to meet entrenched rough sleepers needs. Our intention was to lease several properties and provide support to help teach people how to sustain a tenancy. We managed to secure one house of multiple occupation (HMO)with 4 rooms and two onebedroom flats. Most landlords, including housing associations were reluctant to take the risk of leasing properties to house homeless people, even though Maggs was offering to underwrite those leases.

This led us to conclude we needed to buy properties. As I write an offer has been accepted for the purchase of a four bedded HMO and another landlord has agreed to lease us a property.

We now have the resources to work with the most entrenched rough sleepers knowing we can access accommodation when a person feels ready to take this step, and staff to support that person to sustain a tenancy. Our expansion into the direct provision of housing and community-based services will require continued fundraising as Housing benefit only covers part of the costs. However, we are convinced that by adding appropriate housing opportunities to our range of services then our work can be even more effective.

An eventful year also saw us decide a strategy for the next few years and experiment with new approaches to day centre provision. Initial Lockdown rules meant our day centres closed for 2 ½ months. Then as rules were relaxed, we were able to move to a more focused approach, offering more one-to-one support with people experiencing homelessness.

Finally, I want to thank our staff, funders and volunteers. All of them have worked hard in difficult situations to ensure people who experience homelessness are offered opportunities to change their lives in ways and at a pace of their choosing. We could not do this without the generous donations of the public and all the other organisations listed in this annual report.

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MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)

(continued)

YEAR ENDED 31 MARCH 2021

15) 2020-2021 Achievements and performance

Measures of success vary dependent on the needs of the people we work with. However, there are some common recurrent outcomes such as:

----- Start of picture text -----
All Project outcomes
Supported to set up a bank account 31
Universal Credit claimants assisted to claim the benefits 74
Service user accepted for Universal credit 44
Maintained claim without being sanctioned for 3 months 37
A reduction in anxiety and depression. 93
Change in coping strategies so less self-destructive 88
Reduction in isolation. 85
A reduction in risks to self and others 72
Access and attend the relevant mental health support required 40
Service users better able to make positive choices relating to their lives 105
Accompany service users to appointments and advocate on their behalf 86
Service users able to access external support agencies independently 96
Improved assertiveness 65
Ability to express their individual needs without getting aggressive. 99
----- End of picture text -----

Outreach Outcomes	Total
Beneficiaries actively engaged in a support plan.	150
Beneficiaries report that they have improved coping strategies to deal with a crisis/issue.	70
Beneficiaries report improvements in self- confidence.	72
Beneficiaries report they feel less lonely/isolated.	44
Beneficiaries feel confident to access mainstream services for support/housing.	41
Beneficiaries feel confident enough to engage with the wider community/activities.	46
Beneficiaries sign up to a personal health and mental health support plan.	27
Beneficiaries access Primary Health Care Services to meet their needs.	54
Beneficiaries actively engage with and follow their personal health and mental health support plan.	36
Beneficiaries report increased confidence.	42

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MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2021

15) 2020-2021 Achievements and performance (continued)

----- Start of picture text -----
Maggs Accommodation Project outcomes (13 people into properties from Aug 20)
Registering for GP 10 Rebuilding relationships 3
Accessing benefits 13 Referrals to Cranstoun 4
Registering for housing 9 Accessing transport 3
Meaningful use of time 7 Addressing mental health 6
Addressing violent behavior 4 Utilities set up 13
Bank account set up 4 Budgeting skills taught 13
----- End of picture text -----

Navigation Outcomes	Total
Total number referred to Navigation	109
Total number supported by Navigation	96
Number accommodated	75
Referred to/and accommodated with Housing First	10
Lost accommodation	7
Repatriated	3
Relocated out of area	3
Deceased	4
Charity funding used	17
Personalisation budget used	71

Achievements at Maggs

This year it has been hard to measure all outcomes. The factors that influence this are due to the pandemic resulting in many services shutting down or only offering limited services. The opportunity for the people we work with to have meaningful contact with health professionals was considerably diminished. However, “Everyone In” meant that once Maggs had located, engaged, and encouraged people to take placements in Temporary Accommodation the agencies running these placements then supported these people.

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MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2021

Achievements at Maggs (continued)

This year we have increased our collaboration with other agencies to the advantage of ourselves, other organisations, and the people we work with. With many agencies closed for face-to-face appointments innovative solutions were developed so people can access the support required.

Below are the key developments at Maggs during the financial year.

• We successfully secured 12 months funding for 4 workers to provide a countywide Navigation project. This project works with people to secure and sustain somewhere to live

• Their role is to work with people with a view to secure permanent accommodation and provide intensive support to achieve this.

• There were insufficient workers to provide support to all rough sleepers across the county so MOATS (Maggs Outreach and Transition Services) and Navigation merged.

• Most services only offered phone support but for rough sleepers this was impossible without a phone and there was no opportunity to charge their phones. Our solution was to purchase phones and battery chargers. Each day MOATS would replace the battery charger for a charged one.

• Lockdowns made rough sleepers very isolated. They could not use facilities such as Libraries which were vital for them to keep in touch with family and to access Universal Credit. For some we were able to buy tablets to continue this communication and stay connected. Again, we used the power bank swap out scheme to make sure they always had power to use these devices.

• Outreach delivered clothing, toiletries, books, games, and jigsaws for those in temporary accommodation to help with the boredom of isolation and to encourage beneficiaries to remain inside.

• Vulnerable rough sleepers across the county were provided with food each day.

• People who were moved from Temporary Accommodation into permanent housing needed household items and large white goods. These were delivered and sourced through our Clothing Project and other charitable organisations. We also helped people to move.

• Many public toilets closed and these facilities are vital for our beneficiaries as they use them to wash themselves and freshen up. We delivered baby wipes to enable them to keep reasonably clean.

• We developed an online volunteer training programme

• Various staff completed an NVQ 5 in Health and Social Care.

• We began to assist in the review of the Worcestershire self-neglect guidance

• We set up Maggs Accommodation project and took on 2 flats and 1 HMO to provide temporary homes for rough sleepers.

• We continued to provide support to those remaining on the streets during the pandemic.

Business plan review 2020/21

The targets set for this financial year were developed prior to the beginning of the pandemic. The pandemic resulted in significant changes to how Maggs operates due to legal restrictions. Therefore, some of the outcomes could not be achieved consequently these targets are not included.

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MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2021

1.To raise enough funds to support our current range of services for homeless and vulnerable people and if appropriate develop additional services which align with prevailing needs.

• Raise at least £581,906 to maintain service level (including 12 month funding for Navigation Team) and if possible, to exceed this target.

Achieved, £751,788 raised (This includes restricted funds brought forward in respect of MOATS, Navigation and Malvern)

To generate at least £60,000 from donations from the public, churches and schools

Achieved £93,881 generated.

2.To utilise available funding to work with entrenched rough sleepers and other people experiencing homelessness.

Extend the Navigation project for 12 months to assist at least 40 people to gain permanent accommodation throughout the county. Utilising a £500 personal budget to assist in securing accommodation

Achieved. The navigation team worked with 68 people who were accommodated and 20 used their personalised budget specifically to secure accommodation (i.e. as a deposit), others used it to buy items such as white goods.

To continue the Outreach Project funded by the Big Lottery, and commence looking into and making applications to extend the project beyond May 2021

Achieved. The Big Lottery agreed to extend the project till August 21. Maggs has agreed to fund workers from reserves for up to 2 years. We are continuing to make grant applications including Lottery extension funding.

Assess the viability of continuing Malvern Maggs beyond February 20 based on attendance and outcome figures.

Achieved and Malvern Day Centre will continue till at least 31/3/22

Maintain current levels of service reflecting service user demand (c.100 visits per month), ensure a minimum of 2 volunteers available per shift and maintain donation levels to the clothing project

Partially achieved. Due to Covid-19 restrictions, both Day Centres closed for 2 ½ months. When they reopened only a certain number of people were permitted in the buildings at any one time. Therefore the day centre model changed significantly. Breakfast, showers and laundry remained available for rough sleepers with the focus after breakfast moving to one to one support. The open doors/ social element was no longer provided. Both the Health hub and activity centre have been closed all financial year. The clothing project was also subject to government restrictions, initially closing due to these restrictions. However outreach staff were able to deliver clothes to those in need. In November 2020 it was closed for a further 3 months for urgent building work.

Numbers accessing each service in 2020/21: Maggs Day Centre 278; Maggs Day Centre Malvern 24; MOATS 150; Navigation 162; Maggs Accommodation Project 9; Maggs Clothing Project 648 visits

Review all paperwork and make it more streamlined to maximise efficiency.

Achieved.

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MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2021

Target a minimum of 150 people to actively engage in support plans. Monitor levels of engagement and compliance of existing people we work with, who have support plan goals. Record achievements and identify any further action required with a policy of 6 monthly reviews.

Achieved, 153 people were actively engaged in a support plan.

Offer training to small voluntary groups who support the homeless to ensure standard practices.

Not achieved. However as it is uncertain how long restrictions will remain and to enable more efficient training of volunteers an online training programme was developed to be used by Maggs and other groups.

To enable the people we work with to access the following: Health services (GP/Dentist/Podiatrist) - 80 individuals, Alternative Therapies (including hairdresser) - 75 individuals, Referrals to Healthy Minds - 10 individuals, Signposting to Cranstoun -20 individuals

Partially achieved due to Covid restrictions and Health Hub suspension. Referrals were still made with 42 referrals to Cranstoun, 57 referrals to a GP and 140 people were helped in relation to their mental health. Alternative therapies were not possible due to Covid restrictions.

For MOATS to continue to provide an outreach service and achieve the outcomes agreed with the Big Lottery

Achieved. During the first lockdown MOATs and Navigation were the only teams operating and merged, focusing on those that remained on the streets after “Everyone in” – the governments initiative to bring all rough sleepers off the street during the pandemic.

3. To influence policy and decision makers and ensure that the concerns of people experiencing homelessness are heard

Influence local policy initiatives by representing the views of the people we work with, with at least 5 multi-agency groups.

Achieved. We attend various multiagency groups, many set up in response to Covid. These include: Worcester City and other district rough sleeper meetings, Blue Light, Rough sleeper count meetings, Multi-disciplinary teams including Worcestershire Community of Practice, WSAB networking meetings, Rough sleeper meetings in all districts, Community of Practice (Worcestershire), Fownes daily handovers (temporary accommodation during Covid) and move on meeting. Multi agency meetings are also facilitated and attended as needed for specific people we work with. We were involved at both an operational and strategic level in the planning of provision during the pandemic, we also attend rough sleeper daily huddle and move-on meetings during covid, care and protect meetings chaired by PHE and were instrumental in the implementation of vaccinations for rough sleepers. We also assisted in the rough sleeper thematic review and are now working with partner agencies to develop, plan and implement the recommendations of this review including reviewing the county’s self-neglect guidance.

We are also developing a system to enable more to enable the reshaping of homeless services to be influenced by people with lived experience.

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MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2021

4.To maintain and build strong relationships with others.

We will continue a learning approach by sharing and receiving information about what works with regional and national networks.

Achieved. We attended various regional and national learning events. This year this has included various national day centre and safeguarding conferences, where we can share best practice. Our solution to maintaining contact with rough sleepers was used across the country as a model of best practice. We are assisting in the redevelopment of the County’s Self-Neglect Policy. Lloyds Foundation will also be using us as a case study of good practice during Covid.

To develop stronger working links with Cranstoun (Drug and alcohol services), including developing training so staff can provide harm reduction advice and create a drop in at the day centre.

Partially achieved. Training was suspended due to Covid. However, multi-agency working increased.

Continue to develop better working relationships with Soup kitchens.

Achieved, we attend Worcester Cares bi-weekly meetings with the soup kitchens and regularly share appropriate information via WhatsApp groups.

5.To explore the feasibility of developing a new building capable of housing Maggs current services and accommodation units which utilise housing first principles

Explore the feasibility of developing a new building capable of housing Maggs current services and accommodation units which utilize housing first principles.

Achieved. Maggs Accommodation Project began in August 20. We rent 1 HMO and 2 1- bedroom flats and provide up to 6 months placement for people experiencing homelessness with up to 5 hours support per week, to develop the skills to maintain a tenancy independently.

Case studies (names have been changed)

Here are some of the stories of how Maggs has helped people this year:

Max’s story

Max had been rough sleeping under the railway arches in Worcester for over five years. He was classed as an entrenched rough sleeper. Due to the new development in this area, he was asked to leave by the site owners. He moved to a tent as he had nowhere else to go.

Max’s engagement with statutory services, charities and others up till that point had been minimal. Though many rough sleepers were housed by the Government during lockdown he remained on the streets.

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MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2021

Max’s story (continued)

Maggs looked after Max. Initially Max was not keen on daily visits and would ignore the food drop offs and feign sleep when our staff came to check on him. But over the months Max began to warm to us and share his experiences and we learned of how he ended up there and his reasons for not wanting to engage with us or indeed anyone.

Like many rough sleepers, Max was a victim of substance misuse. He had decided to detox and went through heroin withdrawal independently without any assistance or medication. He decided that he did not want to live or associate with any area or person who could possibly tempt him back into that lifestyle.

When Maggs started our new accommodation project, we thought of Max for one of our new flats and he expressed an interest. A viewing was arranged. He viewed the property and immediately wanted it. He became very emotional and could not believe that the property could be his after so long on the streets. He has now settled into his new home but only had the confidence to do so because he had a support worker from Maggs to help him. Without Maggs Max would still be living on the streets today.

Case study Matt

Matt is 59, when first accessing Maggs he was rough sleeping. All he had was a suitcase after returning from the Philippines where he had been living for the past seven years. He left after a relationship broke down and he was repatriated to his country of origin, the UK. Matt had no ID (his passport was out of date), a repatriation debt, no bank account, no benefits nor local connection to this area. He had quarantined for 2 weeks due to Covid-19 and was discharged NFA. He had a persistent cough and was supported to register with the GP where he was issued with antibiotics. He had no benefits to pay for his prescription and no exemption to claim free medication so the prescription fee was paid by Maggs.

His phone was locked to a Philippine network and so he was unable to accept or make calls. His housing referral was declined due to him having no recourse to public funds. Maggs supplied him with food, access to showers and washing machine and clothing. He spent nights on the street before being housed under “Everybody In” Covid-19 provision from the beginning of April 2020. Matt was supported to obtain ID, open a bank account, claim benefits, given a mobile phone and support to find suitable accommodation.

An application for Universal Credit was rejected as he did not pass the Habitual Residency Test. That decision was challenged and another application was made for Universal Credit. It was agreed to look further into his case but without a bank account payments would not be issued.

Enquiries were made with different banks to open an account. One bank suggested accessing their branch in Birmingham and others were even less helpful.

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MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2021

Case study Matt (continued)

Further contact was made with the Job Centre about the PayPoint card system for people without access to a bank account. This was declined as he must provide photo ID which he did not have. All other banks refused to open an account as Matt had no benefit statement (which he could only obtain if he had a bank account), could not provide proof of address (Maggs provided C/O address). or a GP letter to confirm he was known to a GP for over 12 months. The appeal was refused when challenged. The only other option available was to approach St Paul’s Hostel who had previously provided their bank account to individuals in special circumstances. They agreed. Matt got an advance payment the same day into their account. However, this did not provide the statement of entitlement and he had to wait 2 weeks for a full statement to be able to open a bank account.

Once benefits were in place Matt was allocated a housing officer and we worked in partnership to find a supported living flat. We then found that he had previous rent arrears, another hurdle to jump, and helped negotiate a repayment plan. A deposit was secured to cover the first month’s rent. The property was unfurnished. Armchair provided free furniture. Maggs supplied bedding, curtains, rugs, kitchen and electrical items and a Foodbank parcel. An application was made to DWAS for white goods and carpets. Matt was assisted to set up all utility accounts.

Matts passport was another hurdle, we were informed that the application would not be processed until a repatriation debt (£890) was addressed. Matt was referred to the Citizen’s Advice Bureau for support for this.

A PIP claim was submitted due to his health issues, particularly his mobility caused by an ongoing back problem. The claim was rejected as he had not lived in UK for 2 out of 3 years. Matt was referred for physio by a GP and was supported to attend appointments and collect sick notes. He is waiting to hear the decision from his Work Capability Assessment.

Matt is now settled in his accommodation but requires consistent support. He has no close friends and feels lonely most days. Relationships with his family had broken down. Further options of support or befriending are being explored to keep him socially engaged.

Fred’s story

Fred was rough sleeping in a field on a farm in Malvern during the second lockdown. He finds dealing with people difficult and prefers to be alone. At the time he was working but did not want his employers to know he was homeless. He was unable to stay with family because of earlier incidents.

When the weather was below zero he stole from a shop to get a night in the cells. This was a cry for help from him. He then spent a couple of nights at a hotel in Worcester. Unfortunately, as he was in temporary work and the local authority were unable to claim housing benefit on his behalf, he was informed he would be charged for using the facility. He decided to cease his temporary work and left the hotel.

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MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2021

Fred’s story (continued)

We recontacted him staying back in his tent. He found completing paperwork difficult and became agitated when assisted to fill in various forms. He later apologised saying that he preferred to work over the phone and by email. This is how we continued to work with him.

The council placed him in a temporary B&B in Worcester. We informed him of a GP he could register with. He was also offered a Covid vaccine as a vulnerable person which he declined as he didn’t feel old enough.

He has now moved into temporary housing in Malvern. We have continued to support him, sourcing white goods and other items locally. He has met with a job coach here and now is now doing some part-time work again.

He is hopefully moving to more permanent accommodation shortly.

Jill's story

Jill is over 70 and has been sleeping rough for many years. She refuses to engage with any support other than to access food and clothing. Over the last year concerns have been raised about her inability to look after herself adequately. Examples include:

• Inability to cater for her basic needs includes poor personal hygiene. She has few places to wash/ toilet, further complicated by COVID restrictions, so must walk a long distance to wash. Jill rarely changes her clothing which is often inappropriate for the weather conditions. (e.g., a thick long coat and woolly hat in high temperatures and a thin jumper and slip-on shoes in the snow).

• Jill refuses to register with a doctor and assistance from any health care professional. She has ailments (mobility, swollen ankles, dental, and skin complaints). She has gone through many traumas and relationship failures which may have contributed to her choice of lifestyle.

• She resides in a doorway in an area frequented by drug users who leave paraphernalia. It is also a communal bin site. Jill likes to feed the seagulls and pigeons which also encourages rats. She sleeps on a mat often urine soaked with damp, dirty bedding to keep her warm. She sleeps out in all weathers

• Jill’s income is asking the public for money. She is adept at this including telling people how she is being overlooked by services and refused housing, although this is not the case.

Several Safeguarding concerns have been raised, but over Christmas it became clear that Jill's health, mobility, inability to look after herself and potential self-neglect became more apparent.

Worcester Safeguarding allocated Jill a Social Worker. On the first visit Jill became distressed, verbally aggressive and the visit was aborted. It was agreed that next time a familiar face from Maggs would visit along with the Mental Health worker.

From this initial meeting the worker diagnosed a Delusional Disorder but decided she had capacity.

Moving forward the Older Adults Mental Health Team have started weekly visits to drop off her lunch (Maggs do the other days) to try and build a trust to enable them to work with and assess her properly. We have liaised with them to ensure this continues and they feed back their findings to us after each visit.

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MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2021

16) Distribution of information

Information regarding Maggs’ activities and achievements is distributed using the following: website, facebook, twitter, blogs, leaflets, newsletters, public speaking and Local media.

17) Partnership Working

Covid-19 has enhanced partnership working across all organisations. Maggs works in close and successful partnership with many relevant statutory and voluntary agencies who work with and support the single homeless, including: Armchair Furniture Recycling, Cranstoun, CCP, Citizens Advice “CAB/WHABAC”, CP Foods, Housing Associations, Local Councils, NHS, Public Health England, St Paul’s Hostel, Police, Probation, Worcester Cathedral, Worcester Cares, Worcester Municipal Charities, Worcestershire County Council, Worcestershire Safeguarding Boards, YMCA ( NB: This list is not exhaustive)

18) Financial and other support

Maggs received financial and non-financial support from voluntary and charitable organisations, churches, schools, and individuals. CP Foods continues to provide our IT support for free. Worcester Municipal Charities provides both of our Worcester premises for a peppercorn rent (the total rental values shown appear as expenditure and an equal amount is shown as grants received).

Property	Capital	Rental Value
59/60 the Tything	£373,145	£29,850
St. Albans, Deansway (150 years' leasehold)	£50,000.00	£10,000.00

During 2020/21 the City Council provided funding for 4 navigation workers. The National Lottery continues financing our outreach team (MOATS) until August 21.

Volunteers : Volunteers provide invaluable assistance. During Covid we were unable to provide as many volunteer placements. However, we kept in touch and are developing plans to enable volunteers to return once restrictions have been lifted including various new volunteer opportunities.

15

MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2021

19) Financial Review of the Year

Maggs continued to invest in staff and our expenditure on providing services to the vulnerable increased by £130,000 in comparison to the previous year. In terms of income the public, charitable trusts, the national lottery and government recognized the urgency of supporting and wherever possible, housing homeless people during the pandemic. A £36,865 surplus was a satisfactory performance given the development and expansion of services during the year in response to the extra demands placed on services due to the pandemic.

Specific accounting rules mean we are required to declare as income the total value of a contract or grant in the financial year in which it was awarded, even when the contract lasts more than a year and spans multiple years.

This was a year when restricted funds were utilised in addition to specific funding for immediate responses to the pandemic.

With lottery and government funding ending in the new financial year, we have been increasing our total funds in order to maintain core services and purchase or lease properties.

20) Risk Management

The Trustees confirm that they have reviewed the major risks. The main risk to Maggs is the unpredictable nature of income streams further exacerbated by the potential longer-term impact of the pandemic on availability of funding. The Finance Committee has set prudent budgets and regularly monitors expenditure against income. The Trustees have examined potential risks and are satisfied that the internal systems together with insurance policies mitigate these.

21) Investment Policy

Apart from retaining a prudent amount in reserves each year all the Charity’s funds are spent in the short term. The reserves are placed on short-term deposits and there are plans to purchase a house of multiple occupation.

22) Reserves Policy

Trustees have resolved to review this policy quarterly as Maggs has expanded and diversified its operations in recent years. Financial forecasting has become more challenging as many grants and contracts are for time limited periods. As at 31st March 2021 Maggs was awaiting the outcome of a significant national lottery funding application and funding decisions by Worcester City Council and Worcestershire County Council.

16

MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2021

22) Reserves Policy (continued)

Our approach to reserves is based on ensuring the continuity and sustainability of our services in the medium to long term. In 2020/21 trustees designated funds to sustain outreach services and expand the accommodation project with additional staff and a property purchase.

As a general principle our policy is to retain sufficient resources (human and financial) to operate our core services in the medium term defined as 2 to 3 years. This requires 40 to 50% of operating costs to be held as freely available reserves depending on the level of restricted funds to be applied in future years. When funding prospects for core services are uncertain (e.g. outreach services) or plans are made for significant expenditure, (e.g. house purchase) trustees designate funds for use in future years. Designated funds were £107,075 (outreach), £100,000 (property purchase) and £29,894 (property sinking fund).

23) Future Plans

Our plans for the next 12 months must be flexible due to Covid-19 and its financial consequences for both individuals and government finances. Our main plans are to continue to operate our Worcester and Malvern Day Centres along with our clothing store. Also, to expand Maggs Accommodation project with the purchase and leasing of properties as we further develop outreach services across the county.

We will continue to review our structure, policies and procedures, so that we maintain our best practice/what works approach in a growing organisation.

24) Post Balance Sheet Event

In July 2021 Maggs completed the purchase of a house of multiple occupation (HMO) paying £210,000 cash. The house is located in Worcester and will become part of our successful accommodation project.

25) Trustees Responsibilities in Relation to the Financial Statements

The Trustees as Directors are responsible for preparing the annual report and financial statements in accordance with applicable law and regulations.

Company law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable laws). Under Company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the surplus or deficit of the Company for that period. In preparing these financial statements, the Trustees are required to:

17 IAAGGS DAY CENTRE COMPANY UMrrED BY GUARAPITEE TrUSTEES' ANNUAL REPORT {INCORPORATING THE DIRECToifs REPORTI YEAR ENDED 31 MARCH 2021 25) TnMtM• Ro8porbslbOlltlgs In Rdauon lo th• Flnanclal Statorn•nts seleL ￿j118b18 ac(#)untlw polknes and then apply them conslslenuy. make judgements and eslimales that are reasonable and prudent and prepare the ftnanclal statements on the g￿ThJ concom basis, unless ft i¥ in8pprcyri8te lo presume Ihot the charity will oy)ntinue in business. The Tru8tao8 are responslble for keepi￿ thjequate accountkng records that are suffidenl show and explain the Charity's Iransacthjns and disclos& with reasonable accuracy at any tim8 tho financial posilKJn of th8 Charity and enable them to an$ur that the financ4al statements compty with the Companies Act 2(*)6. are also r8sFX)nslblo for $8feguardw th8 assets cl the ¢haiity arKI henc8 for taknTrJ reas(￿ab￿ steps for the prov8ntion and detection of fraLKI and othor irr8gular￿es. 26) Dl•clo•ur• of Infomiatlon to audltors Each p8rnon was a t)ireclor at the Iwne this report was apwoved o)nfirm5 that 80 far as ho or shg 18 aware. there is no rdevant audit informalion of which thg Charity's auditors are Ltnaware ond he or she has tsken 811 the steps that sho ought to have taken as Direct￿ in order to make himselflherself aware of any relovant 8￿j11 Information ad to ost8blish that the Charity's au(litor Is aware of Ihal 27) Small company W0￿￿on9 This repL¥t has been prepared in acC￿￿nCe Ihe Ststsment of Ro¢rxnmended Practice: Accounting and Reporting by Charitre5 and in accordance with the provisions in Part 15 of thè Companies Acl 2006 applicable to companios Subject lo tha small companies regime. This re￿1 was approved by the board on P Octobw 2021 and on ib behaff. 11 Melvyn Akers Chalrman

18

MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MAGGS DAY CENTRE

YEAR ENDED 31 MARCH 2021

Opinion

We have audited the financial statements of Maggs Day Centre (the 'charity') for the year ended 31 March 2021 which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the charity's affairs as at 31 March 2021 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

19

MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MAGGS DAY CENTRE (continued)

YEAR ENDED 31 MARCH 2021

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the trustees' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• · the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of trustees' remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit; or

• the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

20

MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MAGGS DAY CENTRE (continued)

YEAR ENDED 31 MARCH 2021

Auditor's responsibilities for the audit of the financial statements (continued)

In identifying and assessing risks of material misstatements in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

• The nature of the industry, the control environment and the charity performance;

• Results from enquiries with management;

• Results from an identification and evaluation of whether the entity are complying with laws and regulations and whether management were aware of any non-compliance;

• The internal controls established to mitigate the risk of fraud or non-compliance with laws and regulations.

As a result of testing, we considered the opportunities and incentives that may exist within the organisation for fraud, including areas where management exercise significant judgement. Such items were tested, as well as specific procedures relating to the risk of management override.

Audit response to the risks identified

In addition to the above procedures, we also included the following:

• Performing analytical procedures to identify any unusual trends which may indicate risks of material misstatement due to fraud;

• Reading minutes of meetings held by those charged with trustees;

• Testing the appropriateness of journal entries and assessing whether they are indications management override.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.

• Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

21 IAAGGS DAY CEKfRE COMPANY UMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MAGGS DAY CENTRE (continuedj YEAR ENDED 31 MARCH 2021 Audit response to the risks identified (contlnu•dJ We communicate with those charged with govemance regarding, among other matters, Ihe planned scope and timing of the audit and significant audrt findiros, including any significant deficiencies in intemal o)ntrol that we identfy during our audit. Use of our report This report is made solely to the charity's memters, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's mern￿rs those matters we are required to state to them in an auditols report and for no other wrpose. To the fullest extent pemttted by law, we do not accept or assume responsibility to anyone other than the tharity and the charity's members as a bcrfly, for our audit work, for this report, or for the opinions we have formed. R D Coton (Senior Statutory Auditor) For and on behalfof Langard Lifford Hall Lim¢ted Accountants and Statutory Auditor Lifford Hall Lifford Lane Kings Norton Binningham, B30 3JN 5th October 2021

22

MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 MARCH 2021

			2021		2020
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	5	282,358	276,047	558,405	580,880
Charitable activities	6	9,487	–	9,487	2,429
Other income	7	18,313	25,729	44,042	–
Investment income	8	926	–	926	1,465
		-------------------------------------------	-------------------------------------------	-------------------------------------------	-------------------------------------------
Total income		311,084	301,776	612,860	584,774
		===========================================	===========================================	===========================================	===========================================
Expenditure
Expenditure on charitable activities	9	67,116	508,879	575,995	445,520
		-------------------------------------------	-------------------------------------------	-------------------------------------------	-------------------------------------------
Total expenditure		67,116	508,879	575,995	445,520
		===========================================	===========================================	===========================================	===========================================
		-------------------------------------------	-------------------------------------------	-------------------------------------------	-------------------------------------------
Net income and net movement in
funds		243,968	(207,103)	36,865	139,254
		===========================================	===========================================	===========================================	===========================================
Reconciliation of funds
Total funds brought forward as
previously reported		360,502	381,255	741,757	602,503
Transfers		6,268	(6,268)	–	–
		-------------------------------------------	-------------------------------------------	-------------------------------------------	-------------------------------------------
Total funds brought forward as restated		366,770	374,987	741,757	602,503
		-------------------------------------------	-------------------------------------------	-------------------------------------------	-------------------------------------------
Total funds carried forward		610,738	167,884	778,622	741,757
		===========================================	===========================================	===========================================	===========================================

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The notes on pages 24 to 31 form part of these financial statements.

23 MAGGS DAY CENTRE COMPANY uMrrED BY GUARAtr¥fEE STATEMENT OF FINANCIAL POSITION 31 MARCH 2021 2021 2020 TaNJibie f￿ad a88ets 14 26.687 33,648 Current ¥sMt Debtors Cash at bank and in hand 15 135.599 892.796 828.395 282.784 439,416 722,200 Credltorn: amounts tslllng du• wlthln on• ygar Nat curront ass•ts 16 76,460 14.091 751.935 708.109 741,757 741.757 Total •u•ts les• ¢urr•nt Ilbllltles 778.622 778.622 Funds of th• charlty Restrictod funds Unre51ri(agd funds 167.884 610.738 778.622 381.255 360,502 741.757 Totsl chadty funds 17 These finan￿1 $18tements haw been w8par&J in accordance wllh the wovlskns applicable to companles subi&t to tho small companies, regwne. These finwal statemgnts were approved by ts t)ard of truste88 and authorw for issue fm 5th Odober 2021. and are Sign￿ on behalf of the t￿ard by: If&L Mr I Crang Trustee Mr M Akers Tru8tse Tho nots• on pag• 24 to 31 fomi part of tho•• flnanclal Stalem￿￿¥.

24

MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is St. Albans, Deansway, Worcester, WR1 2JD.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

Maggs Day Centre is a private charitable company limited by guarantee and incorporated in England. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

25

MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

3. Accounting policies (continued)

Income tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The aim and use of each restricted fund is set out in the notes to the financial statements.

Incoming resources

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations are recognised when the charity has been notified in writing of both the amount and the settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. A corresponding amount in recognised in expenditure.

Donations of food and other goods received for use by the charity have not been quantified for reasons of practicality.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).

26

MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

3. Accounting policies (continued)

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment - 10% - 33%

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

27

MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

3. Accounting policies (continued)

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

4. Limited by guarantee

Maggs Day Centre is a Charitable company limited by guarantee (company number 2278501) which was incorporated on 19 July 1988 and amended by Special Resolution on 27 November 1989. Maggs Day Centre was registered as a charity on 17 November 1988 (number 700852).

5. Donations and legacies

Donations and legacies
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Donations
Grants and donations	282,358	276,047	558,405
	===========================================	===========================================	===========================================
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
	£	£	£
Donations
Grants and donations	277,507	303,373	580,880
	===========================================	===========================================	===========================================

6. Charitable activities

Charitable activities
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
	£	£	£	£
Client meals	–	–	1,866	1,866
Other	9,487	9,487	563	563
	-------------------------------------------	-------------------------------------------	-------------------------------------------	-------------------------------------------
	9,487	9,487	2,429	2,429
	===========================================	===========================================	===========================================	===========================================

28

MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

7. Other income

Other income
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Rental income	–	25,729	25,729
Government grants	18,313	–	18,313
	-------------------------------------------	-------------------------------------------	-------------------------------------------
	18,313	25,729	44,042
	===========================================	===========================================	===========================================
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
	£	£	£
Rental income	–	–	–
Government grants	–	–	–
	-------------------------------------------	-------------------------------------------	-------------------------------------------
	–	–	–
	===========================================	===========================================	===========================================

8. Investment income

Investment income
		Total
	Unrestricted	Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
	£	£	£	£
Bank interest receivable	926	926	1,465	1,465
	===========================================	===========================================	===========================================	===========================================

9. Expenditure on charitable activities by fund type

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Support costs	67,116	508,879	575,995
	===========================================	===========================================	===========================================
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
	£	£	£
Support costs	175,062	270,458	445,520
	===========================================	===========================================	===========================================

10. Net income

Net income is stated after charging/(crediting):

Net income is stated after charging/(crediting):
	2021	2020
	£	£
Depreciation of tangible fixed assets	13,329	15,617
	===========================================	===========================================

29

MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

11. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

follows:
	2021	2020
	£	£
Wages and salaries	388,152 ===========================================	294,267 ===========================================

The charity considers its key management personnel comprise the trustees and the Chief Executive. The total employment benefits of the key management personnel were £37,322 (2020: £33,899).

The average head count of employees during the year was 26 (2020: 15). The average number of full-time equivalent employees during the year is analysed as follows:

	2021	2020
	No.	No.
Number of staff	26	15
	===========================================	===========================================

No employee received employee benefits of more than £60,000 during the year (2020: Nil).

12. Trustee remuneration and expenses

No trustees received any remuneration during the year (2020: nil) and there has been no reimbursement of expenses (2020: nil).

During the year the charity paid £212 (2020: £212) for Trustee Indemnity Insurance.

No trustee or other person related to the charity had any personal interest in any other contract or transaction entered into by the charity during the year (2020: nil).

13. Operating leases

In 2009 a 150 year lease of St Albans, from which the Charity operates was granted by the Worcester Diocesan Board of Finance to Worcester Municipal Charities (CIO) which in turn has granted the Charity a lease at a peppercorn rent.

The fair market value of the rent of this building and the property provided to us by Worcester Municipal Charities (CIO) at a peppercorn rent has been estimated at £39,850 (2019: £39,850).

In accordance with the SORP this has been shown in the accounts as expenditure and an equal amount shown as grants received. There is no overall effect on the Charity's results for the year.

30

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COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

14. Tangible fixed assets

Tangible fixed assets
	Equipment
	£
Cost
At 1 April 2020	149,393
Additions	6,368
	-------------------------------------------
At 31 March 2021	155,761
	===========================================
Depreciation
At 1 April 2020	115,745
Charge for the year	13,329
	-------------------------------------------
At 31 March 2021	129,074
	===========================================
Carrying amount
At 31 March 2021	26,687
	===========================================
At 31 March 2020	33,648
	===========================================

15. Debtors

Debtors
	2021	2020
	£	£
Debtors	125,806	278,662
Prepayments and accrued income	9,793	4,122
	-------------------------------------------	-------------------------------------------
	135,599	282,784
	===========================================	===========================================

16. Creditors: amounts falling due within one year

	2021	2020
	£	£
Creditors	8,650	–
Accruals and deferred income	55,867	7,360
Social security and other taxes	9,264	5,046
Other creditors	2,679	1,685
	-------------------------------------------	-------------------------------------------
	76,460	14,091
	===========================================	===========================================

31

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COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

17. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
	At				At
	1 Apr 2020	Income	Expenditure	Transfers	31 Mar 2021
	£	£	£	£	£
Unrestricted fund	360,502	311,084	(67,116)	6,268	610,738
	===========================================	===========================================	===========================================	===========================================	===========================================
	At				At
	1 Apr 2019	Income	Expenditure	Transfers	31 Mar 2020
	£	£	£	£	£
Unrestricted fund	257,084	281,401	(175,062)	(2,921)	360,502
	===========================================	===========================================	===========================================	===========================================	===========================================
Restricted funds
	At				At
	1 Apr 2020	Income	Expenditure	Transfers	31 Mar 2021
	£	£	£	£	£
Restricted Fund	381,255	301,776	(508,879)	(6,268)	167,884
	===========================================	===========================================	===========================================	===========================================	===========================================
	At				At
	1 Apr 2019	Income	Expenditure	Transfers	31 Mar 2020
	£	£	£	£	£
Restricted Fund	345,419	303,373	(270,458)	2,921	381,255
	===========================================	===========================================	===========================================	===========================================	===========================================

18. Analysis of net assets between funds

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Tangible fixed assets	17,248	9,439	26,687
Current assets	664,159	164,236	828,395
Creditors less than 1 year	(70,669)	(5,791)	(76,460)
	-------------------------------------------	-------------------------------------------	-------------------------------------------
Net assets	610,738	167,884	778,622
	===========================================	===========================================	===========================================
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
	£	£	£
Tangible fixed assets	33,648	–	33,648
Current assets	340,944	381,255	722,199
Creditors less than 1 year	(14,090)	–	(14,090)
	-------------------------------------------	-------------------------------------------	-------------------------------------------
Net assets	360,502	381,255	741,757
	===========================================	===========================================	===========================================

32

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COMPANY LIMITED BY GUARANTEE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2021

	2021	2020
	£	£
Income and endowments
Donations and legacies
Worcester City Council	46,500	187,764
Worcester Municipal Charities	44,415	68,606
The Eveson Charitable Trust	25,000	23,000
Pret Foundation Trust	–	7,800
The Rowlands Trust	5,000	–
Masonic Charitable Foundation	1,250	–
The Screwfix Foundation	2,000	–
Socks & Chocs	–	7,921
Hawthorne Charitable Trust	6,000	3,000
Six Masters' Charities	3,000	2,000
West Midlands Care Association	4,500	–
Laslett's Hinton Charity	3,000	5,000
Roger & Douglas Turner Charitable Trust	3,000	3,000
The Albert Hunt Trust	5,000	–
ST Joseph's Parish Malvern	500	–
Downs Malvern	450	–
Community Lottery	284	–
G W Turner Trust	2,000	2,000
All Saint Church PCC	200	–
FP Grant D Hughes	190	–
Dumbreck Charity	1,000	1,000
Edward and Dorothy Cadbury Trust	2,500	5,000
PCC Malvern Link	110	–
Garfield Weston Foundation	–	45,000
Didymus	5,000	–
Michael Marsh Charitable Trust	–	2,000
Souter Charitable Trust	3,000	2,000
J A Gillet Charitable Trust	500	1,000
Oliver Stanley Charitable Trust	1,000	–

------------------------------------------------------------------------------------(165,399) (366,091)

Carried forward

33

MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES (continued)

YEAR ENDED 31 MARCH 2021

	2021	2020
	£	£
Brought forward	(165,399)	(366,091)
Fortis	–	500
The Bewley Charitable Trust	–	200
TNL Community	33,500	–
Worcestershire.com	3,000	–
St Martins	2,515	–
Wellbeing	2,404	–
Landsdowne Methodist Church	1,354	–
Donations from Churches	15,630	16,610
Donations from Schools	90	1,493
Donations from the General Public	64,210	46,813
Donations Online	41,245	36,250
Lloyds Bank Foundation	33,000	33,000
Harrison Clark Rickerby	10,000	12,000
Lottery Community Fund	39,503	10,000
John Horseman Trust	5,000	5,000
Ratcliffe Foundation	–	5,000
Perry Trust	1,000	5,000
WDF	100	4,600
Friends of Malvern	2,000	2,700
Malvern Town Council and Malvern Hills District Council	–	30,978
Sir Jules Thorn Trust	1,500	1,000
Brian Shaw Memorial Trust	500	1,000
Wyre Forest	200	500
Stanley Smith	–	500
Richard Cadbury Charitable Trust	500	500
Rodway Family Trust	500	500
M J Hindley Charitable Trust	–	250
Sir John Sumner's Trust	–	200
Marston Charitable Trust	–	100
Evesham Relief in Need Charity	200	15
Beer Harris Memorial Trust	750	–
L Cleaveley	–	80
Go Cardless (Spacehive)	18,064	–
Ernest Hecht Charitable Foundation	6,954	–
Hounsfield Family Charitable Trust	500	–
Pearl Dental	500	–
Filton	300	–
Northern Malvern Chapel Trust	250	–
C Fenwick Hyde	200	–
Puskas	179	–

------------------------------------------------------------------------------------(451,047) (580,880)

Carried forward

34

MAGGS DAY CENTRE

COMPANY LIMITED BY GUARANTEE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES (continued)

YEAR ENDED 31 MARCH 2021

	2021	2020
	£	£
Brought forward	(451,047)	(580,880)
Church and Charity Stewardship	150	–
Armchair Trust	97	–
Paypal	30	–
Kildare Trust	25,000	–
Winter Transformation Fund	22,437	–
Mrs Grace Fuller - Legacy	30,247	–
DEFRA	6,592	–
Crisis UK	5,000	–
Worcester Community Foundation	4,000	–
WCF Worcestershire	3,000	–
Platform Housing	2,000	–
Quakers	2,000	–
Grace Trust	1,500	–
Crowdfunder	1,454	–
Aviva	2,351	–
Grand Lodge of Worcester's	1,000	–
Amazon	500	–
	-------------------------------------------	-------------------------------------------
	558,405	580,880
	-------------------------------------------	-------------------------------------------
Charitable activities
Client meals	–	1,866
Other	9,487	563
	-------------------------------------------	-------------------------------------------
	9,487	2,429
	-------------------------------------------	-------------------------------------------
Other income
Rental income	25,729	–
Government grants	18,313	–
	-------------------------------------------	-------------------------------------------
	44,042	–
	-------------------------------------------	-------------------------------------------
Investment income
Bank interest receivable	926	1,465
	-------------------------------------------	-------------------------------------------
	-------------------------------------------	-------------------------------------------
Total income	612,860	584,774
	===========================================	===========================================

35

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COMPANY LIMITED BY GUARANTEE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2021

	2021	2020
	£	£
Expenditure
Expenditure on charitable activities
Wages and salaries	388,152	294,267
Rent	60,914	40,322
Rates and water	11,064	11,781
Repairs and maintenance	12,780	10,947
Insurance	7,870	7,526
Legal and professional fees	6,826	3,199
Telephone	4,945	5,036
Depreciation	13,329	15,617
Food	2,145	5,927
Auditors remuneration	2,100	2,100
Cleaning and refuse	4,847	5,304
Activity centre costs	–	12,083
Activities (all departments)	22,953	–
Staff training and expenses	24,088	24,211
Recruitment costs	2,734	835
Befrienders expenses	3,273	1,647
Running expenses	5,522	3,003
Computer costs	2,356	1,624
Bank charges	97	91
	-------------------------------------------	-------------------------------------------
	575,995	445,520
	-------------------------------------------	-------------------------------------------
	-------------------------------------------	-------------------------------------------
Total expenditure	575,995	445,520
	===========================================	===========================================
	-------------------------------------------	-------------------------------------------
Net income	36,865	139,254
	===========================================	===========================================