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2022-03-31-accounts

MAGGS DAY CENTRE

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2021/2022

Page Nos.
TRUSTEES’ ANNUAL REPORT 2 to 21
REPORT OF THE INDEPENDENT AUDITORS 22 to 24
STATEMENT OF FINANCIAL ACTIVITIES 25
BALANCE SHEET 26
CASH FLOW STATEMENT 27
NOTES TO THE CASH FLOW STATEMENT 28
NOTES TO THE FINANCIAL STATEMENTS 29 to 42

Website : www.maggsdaycentre.co.uk Email : mkirk@maggsdaycentre.co.uk Phone : 01905 25027

Charity Number: 700852 Company Number: 02278501

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MAGGS DAY CENTRE A COMPANY LIMITED BY GUARANTEE REPORT OF THE TRUSTEES YEAR ENDING 31 MARCH 2022

The Trustees are pleased to submit their annual report together with the audited financial statements of the charity for the year ended 31 March 2022.

1) Reference and Administrative Information

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:

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Mr Melvyn Akers Chair Mrs Susan Osborne
Ms Avril Gilmore Vice-Chair Dr Clive Skidmore
Mr Ian Crane Company Secretary Rev Brian Gant
Mrs Jane Kemp Appointed 19 Aug 21 Mr Martyn Saunders Resigned 4 Apr 22
Mr Charles Snailham Resigned 19 Aug 21 Mr Alden Taylor
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The Directors who are also Trustees appointed after the year end were:

Ms Nicola Malyon Appointed 7 Jul 22 Mr Gary Morgan Appointed 12 May 22
Dr Robert Nichols Appointed 20 May22 Dr Helen Taylor Appointed 20 May22

3) Chief Executive

Ms Mel Kirk who was appointed to the role in 2012.

Charity Number: 700852 Company Number: 02278501

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4) Principal Advisers:

Auditors : Richards Sandy Audit Services Limited. Thorneloe House, 25 Barbourne Road, Worcester, WR1 1RU

Bankers : CAF Bank Limited. 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ Nationwide Building Society. Kings Park Road, Moulton Park, Northampton, NN3 6NW Santander UK plc. Bridle Place, Bootle, L30 4GB

Hodge Bank, One Central Square, Cardiff, CF10 1FS

Solicitors : Hallmark Hulme LLP 3, 4 & 5 Sansome Place, Worcester WR1 1UQ Architects : Lett & Sweetland Limited, 58 London Road, Worcester WR5 2DS

Human Resources : WorkNest, Woodhouse, Church Lane, Aldford, Chester, CH3 6JD

5) Governing Documents

Maggs is a charitable Company limited by guarantee (incorporated on 19 July 1988). The governing document is its memorandum and articles of association (as amended by Special Resolution on 27 November 1989). Maggs Day Centre was registered as a charity on 17 November 1988.

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.

Our vision: is to work with partners to eliminate long term rough sleeping in the county, whilst offering homeless and vulnerable people opportunities to thrive and realise their full potential.

Area of Charitable benefit: Maggs provides public benefit by helping anyone experiencing homelessness, social isolation or who is in need of 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.

The trustees confirm that they have complied with the duty set out in Section 4 of the Charities Act 2011 to have regard to the guidance issued by the Charity Commission concerning public benefit.

Values and Principles: Maggs treats everyone that it works with in a sensitive non-judgmental 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.

Charity Number: 700852 Company Number: 02278501

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

8) Services offered:

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

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

  3. Volunteering: opportunities for the people we work with: e.g., helping in the clothing store.

  4. Countywide outreach team: works with rough sleepers services and provides support to work towards gaining a home and advocates on people’s behalf.

5. Accommodation Project: providing temporary homes for rough sleepers to help develop the skills to maintain a tenancy independently.

9) Financial Background

Maggs is dependent on charitable funding, together with donations from the community. The level of service offered may vary in line with the funding available each year. 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.

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11) Trustee Induction and Training

On appointment, Trustees/Directors are required to sign Maggs Trustee Code of Conduct and highlight any potential conflicts of interest; DBS checks are also completed. Every Trustee will receive an Induction which will include meetings with trustees, managers, staff, and volunteers in Maggs various projects the purpose of which is to provide information about strategic and operational activity and familiarise the Trustee with the day-to-day reality of Maggs’ work. Every Trustee receives a copy of the Charity Commission’s ‘The Essential Trustee’ paper as a key guide/reference for their work as trustees.

12) Structure, governance and management

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

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 regular bank reconciliations.

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

This will be my final report as I will be stepping down at our AGM in October. I have enjoyed the challenges of chairing a growing organisation and felt humbled by the commitment of staff and volunteers working with a group of people that requires patience, determination and persistence.

Although it was another year where the covid cloud impacted on all our lives, the staff team continued to find ways of engaging with people who need our services. The stories that feature in this report about Bill, Matt, Bob and John illustrate the successes and challenges faced by the people we work with.

Maggs continues to grow, and trustees have approved a new 5-year strategy, included in this annual report. We will continue to develop our accommodation project with the addition of more purchased or leased properties. Our outreach team will continue to work county wide strengthening partnerships with addiction and mental health services. Our Day Centres will continue to offer a mix of open door and appointment-based services.

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One great sadness this year was the passing of one of our longest serving staff members, Alan Arnold. He was a dear and valued colleague.

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.

As this is my last report, I want to say a special thanks to my colleague trustees whose oversight, advice and strategic guidance have helped the organisation grow and develop. We will be recruiting new trustees to replace some retirements at our AGM. My best wishes and thanks to both retiring and new trustees.

Alan Arnold worked with Maggs for 9 ½ years. However sadly he died suddenly on 6[th] January, which has impacted on the team and people we work with. Maggs has lost a dear and valued colleague. Many of the people Alan supported had significant trust issues and Alan was able to build this trust. He radiated honesty, humour, patience, and warmth which fostered confidence and developed individual personal strengths in people. This demonstrates the significant impact that Alan had on the lives of the people he worked with.

15) Maggs Strategic Plan for 2021-2026

Background

Our previous strategic plan placed emphasis on financial stability. We built reserves to sustain our outreach services and retain skilled staff. We then started to invest in housing units by purchasing and leasing 3 houses of multiple occupation (HMOs) and 2 individual flats.

In the past 5 years we have grown and added outreach and housing services to our service provision. We also offer services across the county, not just Worcester.

Service gaps

We recognise that having the right accommodation, at the right time with the right support plays a huge part in both preventing homelessness and supporting individuals to recover from it. Our critical learning from developing Outreach services pointed to a shortage of easily accessible housing. As we sought to address this shortfall by developing property-based services, we also identified two further barriers. Prison and hospital services tend to discharge a significant proportion of people on a Friday and most mainstream services operate from Monday to Friday. Homelessness is a seven day a week issue. The other is the limited capacity of mental health and substance abuse services. We plan to address these issues whilst consolidating our current services and expanding our accommodation services.

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Day Centres

Covid changed the way we operate our Day Centre in Worcester. We changed to a flexible appointmentbased service, whilst maintaining the breakfast, shower and laundry service for rough sleepers. We found the appointment-based service allowed us to undertake more focused work. We are developing a hybrid service, meaning an open-door approach with focused one-to-one work. We continue to bring services to homeless people, with a weekly Health Hub served by a GP, Nurse, Hairdresser and Chiropody service. Our Malvern day centre continues to offer an open-door service.

Where we want to be by 2026 We will continue to offer a hybrid service in Worcester mixing open door, focused appointments and in reach services such as the Health Hub. We will continue to experiment and listen to the views of our service users to determine the most effective mix of models.

We will also seek to partner with organisations in Worcestershire to develop drop-in services for people experiencing homelessness, supported by the Outreach team, exploring the viability of Kidderminster and Evesham as our priority areas for additional day centres.

Malvern will continue to offer an open-door service whilst we continue to assess the demand for this.

Outreach Team

The countywide service will continue to engage with entrenched rough sleepers. Over the next five years we hope to develop more partnerships and be a catalyst for bringing services together to address rough sleeping.

We will seek to address the Friday syndrome (people who are released from prison on a Friday and unable to access support until Monday due to lack of services available at the weekend) and capacity issues with mental health and substance abuse services. The first issue will be addressed by identifying temporary weekend accommodation for those who come to our attention and for whom it is appropriate to provide emergency accommodation over the weekend. We will also develop specialisms of mental health and substance abuse within the team. We do not seek to replicate services, but to equip staff to recognise peoples’ challenges and advocate on their behalf to relevant service providers

Where we want to be by 2026 An Outreach service with strong partnerships across Worcestershire, with a developed team of skilled workers who have specialist knowledge and strong links to mental health and substance abuse services.

Property Services

We recognise that a HMO (House of Multiple Occupancy) is not the right housing option for all the people we work with, sharing a house does not suit everyone. We also recognise that setting an arbitrary timescale for people to move on to mainstream accommodation will not be appropriate for all. We seek to develop a choice of accommodation options, including emergency weekend accommodation.

Where we want to be by 2026 We will have developed a property portfolio offering housing with support, by increasing the number of owned and leased properties. Our geographic spread is planned to increase with Kidderminster and Evesham our priorities. We plan also to set up a weekend service for rough sleepers who begin to experience homelessness on a case-by-case basis and for whom there is no statutory duty to house.

Charity Number: 700852 Company Number: 02278501

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Internal Development

This strategy seeks to grow Maggs to a position where we provide a comprehensive service to those experiencing homelessness and vulnerable people across Worcestershire. To achieve this we need skilled, committed, and knowledgeable staff. The foundations are strong with our current staff team. We will seek to develop and retain these staff by taking practical steps to support their development (e.g. providing external clinical supervision for all operational staff). We will also encourage staff to develop specialisms such as mental health, substance abuse and welfare rights through extensive training programmes.

We know that organisations encounter growing pains as services develop therefore management development will be an important part of this strategy. We will also continue with annual skills audits of trustees and ensure a diverse board, with the right skills mix to provide practical advice and strategic direction for Maggs.

Where we want to be by 2026 A strong and stable team of well-led staff able to deliver our vision.

Conclusion

This is an ambitious growth strategy which is dependent on effective fundraising underpinned by demonstratable outcomes for people who experience homelessness. Each step of this strategy will be supported by annual business plans that emphasise an open, learning culture and a “what works” approach.

16) Business Plan 2022-2023

Our vision is to work with partners to eliminate long term rough sleeping in the county, whilst offering homeless and vulnerable people opportunities to thrive and realise their full potential.

Day Centres

Outreach Team

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MAP Services

Internal Development

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17) 2021-2022 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: (Numbers refer to individuals assisted.)

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All Project outcomes
Supported to set up a bank account 45
Universal Credit claimants assisted to claim the benefits 69
Service user accepted for Universal credit 53
Maintained claim without being sanctioned for 3 months 44
A reduction in anxiety and depression. 196
Change in coping strategies so less self-destructive 148
Reduction in isolation. 227
A reduction in risks to self and others 179
Access and attend the relevant mental health support 89
Service users better able to make positive choices relating to their lives 199
Accompany service users to appointments and advocate on their behalf 164
Service users able to access external support agencies independently 169
Ability to express their individual needs without becoming aggressive. 172
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Outreach Outcomes Total
Beneficiaries actively engaged in a support plan. 160
Beneficiaries report that they have improved coping strategies to deal with a crisis/issue. 61
Beneficiaries report improvements in self- confidence. 72
Beneficiaries report they feel less lonely/isolated. 102
Beneficiaries feel confident to access mainstream services for support/housing. 56
Beneficiaries feel confident enough to engage with the wider community/activities. 102
Beneficiaries sign up to a personal health and mental health support plan. 160
Beneficiaries access Primary Health Care Services to meet their needs. 106
Beneficiaries actively engage with and follow their personal health and mental health support 138
plan.
Beneficiaries report increased confidence. 72
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Maggs Accommodation Project outcomes
Registering for GP 10 Rebuilding relationships 10
Accessing benefits 27 Referrals to Cranstoun 5
Registering for housing 9 Accessing transport 5
Meaningful use of time 11 Addressing mental health 18
Addressing violent behavior 5 Utilities set up 3
Bank account set up 8 Budgeting skills taught 18
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Navigation Outcomes Total
Total number referred to Navigation 263
Total number supported by Navigation 160
Number accommodated 102
Referred to/and accommodated with Housing First 13
Lost accommodation 27
Repatriated 3
Relocated out of area 7
Deceased 10
Charity funding used 13
Personalisation budget used 56
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Achievements at Maggs

The pandemic still had a major impact throughout the year and at times meant our services were limited, the Health Hub did not start again till July and then was suspended again during December to February. Below are the key developments at Maggs during the financial year.

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18) Maggs Business Plan Review 2021-22

To utilise available funding to work with entrenched rough sleepers and other homeless people.

Complete Maggs Restructure and develop a more integrated teams by August 2021.

Achieved. New posts created were Operations Managers, Floating Support worker and an Administrator. An additional tier was created in January 2022 as Maggs expanded further, the new roles were outreach and tenancy sustainment team leaders.

Assess homeless provisions across the county, identify any gaps and ascertain if Maggs services can be developed to bridge those gaps including potentially providing more day centres across the county if supported by the local community.

This is an ongoing process and is being completed by the local council as part of the work required for funding in 2022. At Maggs as part of the development of our 5-year strategy we identified the main gaps in services as lack of specialist outreach workers and emergency accommodation during weekends. Both of these we aim to bridge as part of our work to achieve the goals of the strategy.

In relation to other day Centres. We are assessing whether Malvern day centre can improve and generate more people that access it and be supported. We have a strategy to look at providing support in other areas of the county that do not require us having a physical building but instead to work in partnership with community centres to provide a worker.

To resume Health Hub as Covid restrictions relax or continue the partnership with health services as per the requirements of covid restrictions until they are lifted.

The Health Hub restarted in July 2021, however it stopped again in December 2021 and returned in February 2022.

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Extend Navigation provision dependent on funding, including the development of a Worcester City team comprising staff from various organisations to provide support until a person experiencing homelessness has secured long-term accommodation. Also to merge the MOATS, Navigation and Accommodation Project to create a much more fluid and adaptable team.

Partially achieved. MOATS and Navigation merged to become the Outreach Team, which is managed, alongside the Accommodation project by the outreach and accommodation operations manager. The pilot for an extended city outreach team was not achieved as a result of inability to recruit due to covid.

MOATS to assist with 20 people per worker. Including ensuring that support plans are in place and working towards the following improvements in self-confidence, coping strategies for dealing with crises, feeling less isolated, the ability to feel able to utilise housing services. Accessing personal and mental health services.

Achieved see previous section for outcomes.

Provide a harm reduction worker to assist rough sleepers with substance misuse issues across the county.

Achieved. This was a 12-month contract in partnership with Cranstoun and provided specialist substance misuse training. All data from this project once it has ended will be fed back into local government to identify the most effective strategies to reduce drug related crime and death.

Navigation team to work with 17 people per worker, and all to work towards setting up bank accounts, benefits (including additional/higher rate if appropriate), registration with a GP, ID, setting up utilities, budgeting plans and to be engaging with (or at least had referrals to) appropriate support agencies. Each worker to work with 20 people to achieve improvements in personal safety, mental health and managing money.

Achieved. NB Navigation became part of the outreach team so outcomes collated collectively see previous section for outcomes achieved.

Develop and expand Maggs Accommodation Project (MAP) by providing a minimum of 14 units of accommodation and explore potential future partnerships with other agencies.

Achieved, at the end of March 2021 we had 21 bedspaces available. We have identified various agencies that can refer into the project. Leaflets and information about the project have been distributed.

Ensure all staff have completed dialectic behaviour therapy and assertive outreach training.

Achieved all workers completed this training in May/ June 2021

Assess current Day Centre model once restrictions have been lifted. Determine if further changes are needed and make relevant adaptations.

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Following feedback from the people we work with we developed a new hybrid model for Worcester day centre. The day centre opens 9-11 for rough sleepers only. On Tuesday and Thursday between 11am and 1pm health hubs and coffee mornings operate (covid restrictions permitting) to enable us to offer a more traditional form of drop in. At all other times are one to one support only.

Develop clear and concise procedures.

Partially achieved. We are still working on induction training for all projects which include clear and concise operational working procedures

Develop and implement new roles for volunteers

Due to Covid restrictions this has not been achieved, but this is an issue nationally.

Recruit sufficient workers to fill all posts.

Not achieved, but recruitment has been an issue nationally.

Linking socially excluded people to other agencies, e.g., to engage in activities and support systems.

Achieved, all teams signpost as appropriate and a database of agencies that can be utilised for referrals to various areas including activities is being created.

Ensure that the written records of people we work with are up to date, including risk assessments

Partially achieved.

Day Centres. All the new people we work with and those we are actively working with have their paperwork completed. However it is impossible to update information on those who have not returned to us for a while. The aim is as people return to the services we will update their paperwork

Outreach. Most of the initial paperwork is in place and contact sheets are up to date. The number of people we are working with makes it difficult to maintain risk assessments as they are constantly changing as new information becomes known.

To influence policy and decision makers and ensure that the concerns of homeless people are heard Further develop consultation techniques to ensure that people with lived experience assist in the development of services

Achieved. We have worked with Worcestershire Safeguarding Adults Board (WSAB) to identify the best way to consult people with lived experience. The consensus from all homeless services is to conduct consultation through semi structured interviews. We use this method at Maggs and it has helped shape the findings of the MAP review which examines the entire project and develops strategies for improvement. We also continue to listen to informal feedback from the people we work with and adapt as required, for example the development of the hybrid model for the Worcester Day Centre.

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Influence local policy initiatives by representing the views of Maggs service users with at least seven multi-agency groups.

Achieved. Some of the muti agency group meetings we attend are as follows: Multi-Agency Risk Assessment Conference (MARAC), Worcester Cares, Local Homeless Forums, Multi-Agency Tactical Group (MAT-G), Integrated Offender Management (IOM), Worcestershire Safeguarding Adult Board (WSAB), Wychavon and Malvern Homeless Partnership meetings and future NHS Collaboration, which helps to overcome barriers preventing rough sleepers from accessing healthcare.

Continue to work in collaboration and extend partnership working with relevant agencies

Achieved. This will be extended further as the new multi-agency transition team is created, whereby various agencies are in the same team to provide support to rough sleepers.

Continue to contribute to the Worcestershire Safeguarding Adults Board Policies

Achieved. A self-neglect policy is almost complete and due to be signed off. We have also worked on various leaflets to accompany WSAB policies to make the information more user friendly

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.

We are part of the Homeless Link regional and national groups for Day Centres where good practice is shared. We have also been involved in consultations for Worcestershire Housing for 2023-2040. We helped identify gaps in existing services for the Department of Levelling Up Housing and Communities. We contributed to the Homeless Link national audit of Day Centres and accommodation providers and we have become a trustee of Charity Saver which is about to take over the national coalition of charities. This should result in improved networking.

Continue to work under the umbrella of Worcester Cares, and contribute to the development of Project X a community café run by street kitchens in Worcester City.

We continue to be part of the wider strategic group for Worcester Cares. However in this financial year no progress has been made with Project X. The groups decided in October 2021 to continue to serve food outside as they had not yet developed a sufficient strategy to mitigate risks.

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.

Generate at least £600,000 to maintain current service levels and if possible exceed this target.

Achieved £883,138 raised.

Raise at least £100,000 from Grant Making trusts

Achieved £618,224 raised.

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Purchase or rent more HMO’s

Achieved, details are:

Wylds Lane 5 beds 17/5/21 2-year contract with 6-month break clause
Happy Lands 4 beds Purchased 2/8/21 NA
St Georges Lane 5 bed and 1 I-Cozie 19/7/21 12 months no break clause

Explore and implement more innovative fundraising methods to generate income

Achieved. We are now using crowdfunders to generate additional income. We have signed up to generate income when people use a Nectar card and we have searched every grant making trust on the charity commission’s website that could be a potential funder. Our database of possible funders has increased significantly.

19) Case studies (names have been changed)

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

Bill’s story - Malvern

Bill was homeless and sofa surfing in Malvern following release from prison and a relationship breakdown. He had neither a bank account nor ID. His universal credit was being paid into a friend’s account. Maggs’ staff helped him to obtain a driving licence (ID) and open his own bank account.

Bill did not want wish to move away from Malvern which seriously limited housing options. He lived for some time in a caravan with no running water or amenities. This resulted in a deterioration in his mental health. Bill was also consuming a great deal of alcohol and was not taking his anti-depressant medication.

Eventually he was offered a suitable flat. We helped him to move in and find white goods and furniture. Bill’s mental health is improving and he has cut down his alcohol intake. He is working with a job coach to help find some suitable employment.

Matt’s story - Worcester

Matt is a male who has been known to Maggs’ for some time. He was released from prison several years ago and has since encountered many issues and obstacles. He struggles with his mental and physical health along with disturbing experiences prior to his incarceration. This resulted in Matt having little or no confidence in those who sought to help him. He had been homeless since 2017 and was traumatised by his situation. As such Maggs’s support staff faced a major challenge in trying to help Matt.

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He was living in the garage of a friend’s house. Obviously this was highly unsatisfactory particularly because of his physical health problems which included chronic asthma. Both Matt’s physical and mental health declined further. Maggs’ staff were able to suggest housing options for Matt but initially they were rejected.

Over time our staff worked hard to build trust and this finally paid off when Matt was offered and moved into a furnished flat. He is still in the flat after many months and enjoys looking after his new home. At the same time he continues to have a strong relationship with Maggs’ staff who provide the support that he needs.

Bobs story - outreach

In early 2021 we were asked to help with two rough sleepers in the Bromsgrove/Redditch area. Other agencies had tried to engage with them without success.

We found that the older of the two, Bob aged 76 had been rough sleeping for over 20 years. He did not have access to monies and had never claimed his pension. Prior to rough sleeping he had a successful career for many years. We believe that the death of his mother caused him to have mental health issues.

Bob had made a home on an embankment of a busy dual carriageway. He was self-sufficient, grew his own fruit and vegetables and had limited power by using a solar power unit and a wind turbine. He collected water from a nearby boatyard where he was also able to access shower facilities. He had a wood burning stove and a generator to run a mini oven. In his tent he had a proper wooden bed and clean bedding. Over the months he upgraded his living space, building a shed, insulating it, and making it fit for habitation.

Bob has difficulties with reading and writing so form filling and official documents were an obstacle for him. He had no record of his national insurance number, did not have a bank account, ID or a “care of” address. We were able to trace his family background and order a birth certificate. From this we traced his NI number and applied for his pension. Using his Pension Statement and an ID letter from Maggs we set up a bank account as a result of which could apply for pension credits. Bob was entitled to a deferred payment.

Unfortunately Bob’s health started to deteriorate and he realised that his current lifestyle was not sustainable. With winter approaching he asked us to help to look for a property.

Surprisingly, he was not classed as a priority case, and we had to fight for this to be changed. However a suitable property turned up at the right time. It was a bungalow in a rural location with a big garden which met all of his requirements. A bid was made and it was then a waiting game to see if he was successful. Thankfully he was and a month later he moved in. We set up all of the necessary paperwork.

Bob has now lived in the bungalow for almost six months and has spent some of his pension getting it to his liking. The garden is his focus as this is where he happiest planting his vegetables and pottering about. We now visit fortnightly for welfare checks.

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John’s story – Worcester Day Centre

John has been known to Maggs for some years. He has a history of theft and class A drug use and re-offending.

John was released from custody in October 2021 with no fixed abode but was supported by Worcester City Council and placed in accommodation provided by the No Second Night Out Scheme. (NSNO) This scheme usually provides accommodation for up to 28 days. His case was reviewed regularly by NSNO, Integrated Offender Management and Multi Agency Case Conference.

He had engaged at Cranstoun who helped him adhere to his methodone script. However there was concern regarding his accommodation status amongst other things.

Maggs Accommodation Project (MAP) appeared to have a suitable place in one of the HMO’s but a delay with building work resulted in this not proceeding. Fortunately a place in another MAP HMO became available and John moved in. He has been in the accommodation for four months and all of the agencies which support him report that he is doing well.

He has started working and should remain in the Maggs HMO (with no financial penalty) whilst suitable move on accommodation is sought. He continues to engage with Maggs staff.

19) 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.

20) Partnership Working

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)

21) Financial and other support

Maggs received financial and non-financial support from voluntary and charitable organisations, churches, schools, and individuals. Worcester Municipal Charities provides both of our Worcester premises for a nominal rent. (The total rental values shown appear as expenditure and an equal amount is shown as grants received).

received).
Property Capital Rental Value
59/60 the Tything £373,145 £29,850
St. Albans, Deansway (150 years' £50,000 £10,000
leasehold)

During 2021/22 Worcester City Council provided funding for four navigation workers. The National Lottery funds two workers in our outreach team and one MAP worker for five years. Worcester County council funded a twelve month harm reduction worker post

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Volunteers: Volunteers provide invaluable assistance. During Covid we were unable to provide as many volunteer placements as we would like to. However, we are developing plans to enable volunteers to return.

22) Financial Review of the Year

Maggs’ financial performance in 2021/22 was both some way ahead of budget and surprisingly good bearing in mind the issues that affected both the UK economy in general and the charity sector in particular. Total income was £883,138 (2021 - £612,860). It was boosted by better than expected income from grant making trusts and also from schools, churches and the general public. Total expenditure was well controlled at £689,285 (2021 - £575,995). This was below budget and was significantly affected by an underspend on salaries which resulted from staff vacancies, a problem encountered by many UK based organisations.

Maggs’ cash position at the end of the financial year was sound showing a positive figure of £702,923 (2021 - 692,796).

Total free reserves (total unrestricted funds less amounts held within fixed assets) was £498,863 (2021 - £554,751).

2022/23 has begun in an atmosphere of considerable uncertainty. Inflation looks likely to reach at least 11% and this could have a considerable adverse impact on our costs around 70% of which are normally pay related, however high quality staff are absolutely vital if we are to provide an appropriate level of service and support for those who need and use Maggs.

There remains an issue with relative short term funding specifically with our outreach operation. Should funding cease we would wish to continue with this service but we would need to utilise reserves.

Finally the trustees have agreed the following designated funds:

Accommodation project reserve £100,000

This fund is intended to be used as a deposit / contribution for a further property purchase.

Outreach fund £107,075

This fund will be used to maintain the outreach services at their current level for the next 4 years. Whilst lottery funding supports some posts for this time period, other posts are funded one year at a time from local government contracts. As recruitment and retention of staff has become a significant challenge we found that issuing short term contracts worked against staff retention.

Property sinking fund £28,133

Our day centre is housed in a 1000 year old building on a full repair and maintenance lease. Whilst a recent survey suggests this sum is sufficient in the short term for the day centre our intention to purchase further properties may mean that we need to increase this fund in future years to cover the cost of any major repairs outside an annual maintenance budget.

Charity Number: 700852 Company Number: 02278501

Page | 19

23) 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.

24) 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 another house of multiple occupation.

25) Fundraising From The General Public

We receive funding from the general public who provide cash donations at the local day centres, as well as online donations through our website and (until recently) our Virgin Money Giving page.

Local churches and schools also make collections of donations on our behalf.

During the year a volunteer Nick Wormald undertook the 'The 100 Challenge', walking 100 miles in 100 hours visiting 100 pubs and drinking 100 halves in the process and raised over £20,000 in donations. Although Nick Wormald did not receive a fee, he was reimbursed for his fundraising expenses.

We do not use a professional fund-raiser or commercial participator to solicit donations from the public.

All donations received are provided on a voluntary basis and we are mindful not to cause unreasonable intrusion on people’s privacy, undertake unreasonable persistent approaches or place people under undue pressure when soliciting for donations.

We are not bound by any voluntary schemes or standards for regulating fund-raising. We have not received any complaints in how we raise funds from the general public.

26) Reserves Policy

Our policy is to retain sufficient resources (human and financial) to operate our core services in the medium term and fund our 5 year strategy (see page 6). This requires 40% to 50% of annual operating costs to be held as freely available funds to be applied in future years. We also hold designated funds to be applied over the next few years (see page 19).

Total free reserves (total unrestricted funds less amounts held within fixed assets) was £498,863 (2021 - £554,751), of which £235,208 (2021 - £236,969) was held as designated funds leaving £263,655 (2021 - £317,782) general unrestricted free reserves. This is 38% (2021 – 55%) of the total expenditure for the year of £689,285 (2021 - £575,995).

Charity Number: 700852 Company Number: 02278501

Page | 20

In reviewing our reserves policy after the end of our financial year, Mag85 has decidèd thèt the cons istsncy of oiirfiindrai5I Comp￿yN￿￿trer ￿78501 Page | 21

Report of the Independent Auditors to the Members of Maggs Day Centre

Opinion

We have audited the financial statements of Maggs Day Centre (the 'charitable company') for the year ended 31st March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, 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 (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 charitable company'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 matters - comparatives audited by another auditor

The financial statements of the charitable company for the year ended 31st March 2021 were audited by another auditor who expressed an unmodified opinion on those financial statements.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

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 this gives rise to a material misstatement in the financial statements themselves. 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.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

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

Page 22

Report of the Independent Auditors to the Members of Maggs Day Centre

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company 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 charitable company'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 charitable company or to cease operations, or have no realistic alternative but to do so.

Our 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 a Report of the Independent Auditors 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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.

However, it is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity's operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, we have:

As a result of these procedures we consider the most significant laws and regulations that have a direct impact on the financial statements are the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', the Companies Act 2006 (and related legislation), the Charities Act 2011 (and related legislation) and regulations relating to the employment and payment of staff including, but not limited to, the Employment Rights Act 1996, the National Minimum Wage Act 1998 and the Pensions Act 2008.

We performed audit procedures to detect non-compliances which may have a material impact on the financial statements, which included reviewing the financial statement disclosures and sample testing of monthly payroll records for the calculation of gross wages, payroll taxes and pension costs.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be allocation by management of wage costs to individual restricted funds. We have reviewed management's calculation methodology for allocating wage costs between individual restricted funds.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 23

Roport of tho Ind8pondont Authtors to tho Membersof Magy5 Day Centre Use of our report Thi reportis mad&solelytothe charitable companvs merTrbers.asa body. in accordancewlth Ch8ptsr3 of Part 16 of the CompanigsAct 2008.our audit work has boen uTrdertak¢nso thai we mighistste to the charitablecompany's m8mtHs tho39 matterawe are rèquirèd to 3tstato them in dn Buditors'rèportand forno otherPurpo￿. TothofulloGtoxtontpormil by IdY4, SV¥ tjv Iivl <lL￿vI ui dbbuiii¥ IvwuTi&ibilily Iv diiyviiv y#i¥i Ilidll ¥1￿￿￿1110￿1t Cunipaiiy aiid the GkiaiitaLk cornpanysmemDwsasa body,fDrouraudltWOfK, lorth15 iepofl orforih8 oplnlonswehavefcrmeij. Robert lestyn tlcharda FCCA {￿eniorsta￿tory Auditor) forand on bEhatf of r"Gh8rd8 SandyAudil Servi(zsLimited ISt3kntory Auditor) Thorneloe House 25 Bsthnismp Rnad WortOStèr WR1 1RU Paa824

Maggs Day Centre

Statement of Financial Activities

for the Year Ended 31st March 2022

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
4
204,455
Charitable activities
6
Maggs Day Centres
8,206
Maggs Accommodation Project
92,866
Maggs Outreach and Transition Services
-
Investment income
5
631
Total
306,158
EXPENDITURE ON
Raising funds
7
2,516
Charitable activities
8
Maggs Day Centres
117,597
Maggs Accommodation Project
136,779
Maggs Outreach and Transition Services
(24,965)
Total
231,927
NET INCOME
74,231
Transfers between funds
22
101,594
Net movement in funds
175,825
RECONCILIATION OF FUNDS
Total funds brought forward
581,438
TOTAL FUNDS CARRIED FORWARD
757,263		 Restricted
funds
£
576,224
-
-
756
-
576,980
-
52,582
65,723
339,053
457,358
119,622
(101,594)
18,028
197,184
215,212		 2022
Total
funds
£
780,679
8,206
92,866
756
631
883,138
2,516
170,179
202,502
314,088
689,285
193,853
-
193,853
778,622
972,475		 2021
Total
funds
£
577,439
8,952
25,009
534
926
612,860
-
225,777
47,459
302,759
575,995
36,865
-
36,865
741,757
778,622

The notes form part of these financial statements

Page 25

Maggs Day Centre Balance Sheet 31st March 2022 U32 Total funds 2021 Total funds Unrestricted funds Rèstrictéd lunds Notes FIXED ASSETS Taiigible asset? social inve*men15 17 18 db.b87 212,352 212352 258,400 258,41)0 26,687 GURRENT ASSETS Debtors C8sh at bank and In hand t9 48.702 483,544 48.702 702.923 135 599 692 796 219,379 S32,246 219.179 751.625 828,395 CREDITORS Amounts f8lling due wrthin one year 20 133,3831 14,1671 137.SS01 176,4601 NET CURREThII A¥SETS 21S,212 714075 751 TOTAL ASSEfs LE88 CURRENT LIABILITIES 215,212 972,475 778,622 NET ASSETS 215 212 972 476 776.622 FUND5 Unrestricted funds Restricted fvnd5 22 757,263 215.212 5È1.438 197,184 TOTAL FUNDS 972,475 778.622 These financial state￿￿rtts have been prepared in aecor4ance wrth the provisions appl￿ble to charitabl• companies subject to the small companies regime. The financial stalernents were approved bylhe Board of I rustses ana autnoristcl fDr153ue on........ and wgr4 signed on bAh%lf hy Mr Melvyn Flichard Akers- Trustee Mr lan Crane- Trustee The notes form part of these fnancial statements page 26

Maggs Day Centre

Cash Flow Statement

for the Year Ended 31st March 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Purchase of social investment in property
Interest received
Net cash used in investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 2022
£
257,854
257,854
(36,006)
(212,352)
631
(247,727)
10,127
692,796
702,923		 2021
£
258,822
258,822
(6,368)
-
926
(5,442)
253,380
439,416
692,796

The notes form part of these financial statements

Page 27

Maggs Day Centre

Notes to the Cash Flow Statement for the Year Ended 31st March 2022

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2022 2021
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 193,853 36,865
Adjustments for:
Depreciation charges 16,645 13,329
Interest received (631) (926)
Decrease in debtors 86,897 147,185
(Decrease)/increase in creditors (38,910) 62,369
Net cash provided by operations 257,854 258,822
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.21 Cash flow At 31.3.22
£ £ £
Net cash
Cash at bank and in hand 692,796 10,127 702,923
692,796 10,127 702,923
Total 692,796 10,127 702,923

The notes form part of these financial statements

Page 28

Maggs Day Centre

Notes to the Financial Statements for the Year Ended 31st March 2022

1. STATUTORY INFORMATION

Maggs Day Centre is a charitable company limited by guarantee registered in England and Wales.

In the event of the charitable company being wound up, the liability in respect of the guarantee is limited to £1 per member.

The charitable company's registered number and registered office address can be found on page 1.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

GOING CONCERN

These financial statements have been prepared on a going concern basis, as the trustees believe that no material uncertainties regarding going concern exist.

In making this assessment, the trustees have considered the level of funds held and the expected level of income and expenditure for a period not less than 12 months from the date that these financial statements have been authorised.

INCOME

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

Income from grants and donations is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty. Income from grants is only deferred when the charity has to fulfil conditions not yet met before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Legacies are recognised when probate is granted and there is sufficient information to measure them. Where there is insufficient information to reliably measure any outstanding legacies, these are instead treated as contingent assets (and details of any such legacies will be disclosed in the notes to these financial statements).

Income relating to services provided in the course of undertaking direct charitable activities represents the value of services provided to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

Rental income is measured on a straight line basis over the period of the lease.

Interest income is recognised for all interest-bearing instruments on an accrual basis.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Page 29

continued...

Maggs Day Centre

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

2. ACCOUNTING POLICIES - continued

SOCIAL INVESTMENTS IN PROPERTY

Social investments in property are held primarily for the provision of social benefits in accordance with the objectives of the charity, although rental income is received in regard to these properties.

Social investments in property are measured at cost less and provisions for depreciation or impairment.

Social investments in property are considered to have a residual value not less than historical cost. and they are subject to a programme of repairs designed to maintain these assets to a high standard. On this basis, no depreciation are charged on these properties.

TAXATION

The charity is exempt from corporation tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

FINANCIAL INSTRUMENTS

The charity has elected to apply the provisions of Section 11' Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised when the charity becomes party to contractual provisions of the instrument.

Financial assets are offset, with the net amounts presented in the accounts where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic Financial Assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Basic Financial Liabilities

Basic financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future receipts, discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of the operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction.

PENSION COSTS

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

DONATED GOODS AND SERVICES

Donated rental facilities are measured on the basis of the value of the gift to the charity, being amount that the charity would pay in the open market for alternative rental facilities for an equivalent property.

The contribution of unpaid general volunteers are not recognised on the basis that it is impractical to measure reliably the fair value of donated goods.

Donated goods received for the purpose of free distribution to beneficiaries are not recognised on the basis that it is impractical to measure reliably the fair value of donated goods.

Page 30

continued...

Maggs Day Centre

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

2. ACCOUNTING POLICIES - continued

STAFF TERMINATION COSTS

Staff termination costs are recognise termination benefits as a liability and an expense immediately upon a detailed formal plan for the termination has been agreed upon the staff members effected by the agreement and the charity has no realistic possibility of withdrawal from that plan.

Staff termination costs are measured at the best estimate of the expenditure that would be required to settle the obligation at the reporting date.

3. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical areas of judgement

The allocation of staff costs between individual unrestricted and restricted funds is based on the estimated split of staff time for each individual employee of the charity. The allocation of general support costs is between individual unrestricted and restricted funds is directly linked to the assumptions made in allocating staff costs between individual unrestricted and restricted funds.

Social investments in property are considered to have a residual value not less than historical cost. and they are subject to a programme of repairs designed to maintain these assets to a high standard. On this basis, no depreciation are charged on these properties.

4. DONATIONS AND LEGACIES

Donations
Legacies
Grants
Donated rental facilities (Worcester Municipal Charities)		 2022
£
103,250
35,205
618,224
24,000
780,679		 2021
£
116,560
30,247
390,782
39,850
577,439

Grants received, included in the above, are as follows:

Worcester City Council
Big Lottery Fund
Homeless Link
The National Lottery
Worcestershire County Council - Harm Reduction Worker
Worcestershire County Council - Covid Funding
Kildare Trust
Lloyds Bank Foundation
Worcester Municipal Charities
Eveson Charitable Trust
William A Cadbury Charitable Trust
HMRC - Coronavirus Job Retention Scheme
Worcestershire Community Foundation
Sundry other grants (less than £10,000 each)		 2022
£
147,670
95,000
92,437
9,855
37,500
10,734
-
33,000
29,675
26,000
20,000
-
-
116,353
618,224		 2021
£
46,651
-
22,437
73,003
-
-
35,000
33,000
29,645
25,000
-
18,313
10,000
97,733
390,782

Page 31

continued...

Maggs Day Centre

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

5. INVESTMENT INCOME

Bank interest
6.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Social housing rental income Maggs Accommodation Project
Sundry income from services Maggs Day Centres
Sundry income from services Maggs Accommodation Project
Sundry income from services Maggs Outreach and Transition Services
7.
RAISING FUNDS
Fundraising event expenses
8.
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 9)
£
Maggs Day Centres
102,257
Maggs Accommodation Project
147,595
Maggs Outreach and Transition Services
237,704
487,556
9.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Rent and rates
Insurance
Light and heat
Telephone and internet
Repairs and maintenance
Day centre expenses
Staff training and expenses
Cleaning
Travel
Sundry
Depreciation		 2022
£
631
2022
£
92,806
8,206
60
756
101,828
2022
£
2,516
Support
costs (see
note 10)
£
67,922
54,907
76,384
199,213
2022
£
263,320
85,700
9,673
29,817
8,231
14,497
24,989
15,340
5,249
11,759
2,336
16,645
487,556		 2021
£
926
2021
£
25,009
8,952
-
534
34,495
2021
£
-
Totals
£
170,179
202,502
314,088
686,769
2021
£
261,779
60,914
7,870
11,064
7,301
14,938
22,583
3,524
4,846
7,712
17,205
13,329
433,065

Page 32

continued...

Maggs Day Centre

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

10. SUPPORT COSTS

Support costs, included in the above, are as follows:

Wages
Social security
Pensions
Postage and stationery
Legal and professional fees
Staff recruitment
Bank charges
Termination settlement
Auditors' remuneration
11.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Property rental costs
Depreciation - owned assets
12.
AUDITORS' REMUNERATION
Current year auditors
Audit of the financial statements
Other services
Prior year auditors
Audit of the financial statements		 2022
£
162,283
7,606
3,411
1,718
10,319
2,086
139
8,771
2,880
199,213
2022
£
59,787
16,645
2022
£
2,880
2,934
5,814		 2021
£
115,082
8,055
3,289
4,423
6,904
2,982
95
-
2,100
142,930
2021
£
20,703
13,329
2021
£
-
-
-
2,100
2,100

13. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2022 nor for the year ended 31st March 2021.

TRUSTEES' EXPENSES

During the year 1 trustee was reimbursed travel expenses of £20 (2021 - no trustees were reimbursed expenses).

Page 33

continued...

Maggs Day Centre

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

14. STAFF COSTS

Wages and salaries
Social security costs
Defined contribution pension costs
The average monthly number of employees during the year was as follows:
Average number of employees		 2022
£
400,345
27,011
9,264
436,620
2022
22		 2021
£
357,439
22,883
7,883
388,205
2021
26

No employees received emoluments in excess of £60,000.

Key management personnel remuneration

Total emoluments (including employer NI and pension costs) paid to the chief executive was £43,523 (2021 - £37,322).

Staff termination costs

During the year the charity paid £8,771 (2021 – £nil) in staff termination costs.

15. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
340,522
Charitable activities
Maggs Day Centres
9,486
Maggs Outreach and Transition Services
-
Investment income
926
Total
350,934
EXPENDITURE ON
Charitable activities
Maggs Day Centres
136,266
Maggs Accommodation Project
-
Maggs Outreach and Transition Services
-
Total
136,266
NET INCOME/(EXPENDITURE)
214,668
Transfers between funds
6,268
Net movement in funds
220,936
RECONCILIATION OF FUNDS
Total funds brought forward
360,502
TOTAL FUNDS CARRIED FORWARD
581,438		 Restricted
funds
£
236,917
(534)
534
25,009
261,926
89,511
47,459
302,759
439,729
(177,803)
(6,268)
(184,071)
381,255
197,184		 Total
funds
£
577,439
8,952
534
25,935
612,860
225,777
47,459
302,759
575,995
36,865
-
36,865
741,757
778,622

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continued...

Maggs Day Centre

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

16. PRIOR YEAR ADJUSTMENT

The comparative figures have been restated as follows:

17.

TANGIBLE FIXED ASSETS

Improvements
to
property
£
COST
At 1st April 2021
100,854
Additions
10,147
At 31st March 2022
111,001
DEPRECIATION
At 1st April 2021
83,250
Charge for year
10,267
At 31st March 2022
93,517
NET BOOK VALUE
At 31st March 2022
17,484
At 31st March 2021
17,604		 Plant and
machinery
£
32,232
20,167
52,399
28,656
3,564
32,220
20,179
3,576		 Computer
equipment
£
22,675
5,692
28,367
17,168
2,814
19,982
8,385
5,507		 Totals
£
155,761
36,006
191,767
129,074
16,645
145,719
46,048
26,687

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Maggs Day Centre

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

18. SOCIAL INVESTMENTS IN PROPERTY

COST
Additions
NET BOOK VALUE
At 31st March 2022
At 31st March 2021
19.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Accrued income
Prepayments
20.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Pension creditor
Accrued expenses
Deferred income		 2022
£
15,250
23,352
10,100
48,702
2022
£
10,490
8,277
492
-
14,124
4,167
37,550		 £
212,352
212,352
-
2021
£
1,030
124,776
9,793
135,599
2021
£
8,650
9,264
491
2,188
6,232
49,635
76,460

Deferred income

Deferred income relates to performance related grant income received or invoiced prior to the year end that relates to services to be provided in the next financial year.

21. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years		 2022
£
25,953
1,390
27,343		 2021
£
5,370
-
5,370

The charity rents several residential properties used for its Accommodation Project.

In addition Worcester Municipal Charities (CIO) provides the charity use of St Albans Deansway for rent of £1 pa until 2030 (when the lease will be renewed until 2159) and use of 59/60 The Tything for peppercorn rent (not subject to a formal lease agreement). The estimated fair market value of the waived rent of this building provided by Worcester Municipal Charities (CIO) is £24,000 (2021 - £39,850).

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continued...

Maggs Day Centre

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

22. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Unrestricted funds
General fund
Outreach services reserve fund
Property purchase reserve
Property sinking fund reserve
Restricted funds
Accommodation project support worker
Aviva
Big Lottery Fund
Building Capabilities
Covid-19 related funding
Equipment for the day centre
Harm Reduction Worker
Housing benefit received for tenants
Maggs Accommodation Project
Maggs Outreach and Transition Services
Malvern Day Centre
Navigation
Pret Foundation
Property Purchase
St Martin in the Field (and related funds)
Tenancy support worker
Wellbeing
Sundry small restricted funds
TOTAL FUNDS		 At 1.4.21
£
344,469
107,075
100,000
29,894
581,438
6,954
999
-
100
-
2,104
-
4,199
2,004
41,041
46,789
77,401
6,229
-
1,024
5,000
2,404
936
197,184
778,622		 Net
movement
in funds
£
74,231
-
-
-
74,231
(6,954)
(999)
24,480
-
12,315
6,115
611
(4,199)
6,599
(39,825)
(18,934)
71,157
(3,290)
70,000
2,114
(5,000)
(113)
5,545
119,622
193,853		 Transfers
between
funds
£
103,355
-
-
(1,761)
101,594
-
-
-
-
(12,315)
(7,788)
(611)
-
(6,750)
(1,216)
2,029
(2,753)
-
(70,000)
-
-
(2,190)
-
(101,594)
-		 At
31.3.22
£
522,055
107,075
100,000
28,133
757,263
-
-
24,480
100
-
431
-
-
1,853
-
29,884
145,805
2,939
-
3,138
-
101
6,481
215,212
972,475

Page 37

continued...

Maggs Day Centre

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

22. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Accommodation project support worker
Aviva
Big Lottery Fund
Covid-19 related funding
Equipment for the day centre
Harm Reduction Worker
Health Hub
Housing benefit received for tenants
Maggs Accommodation Project
Maggs Outreach and Transition Services
Malvern Day Centre
Navigation
Pret Foundation
Property Purchase
St Martin in the Field (and related funds)
Tenancy support worker
Wellbeing
Worcester Municipal Charities
Sundry small restricted funds
TOTAL FUNDS		 Incoming
resources
£
306,158
-
-
95,000
13,184
7,100
37,500
9,855
-
44,318
34,047
2,468
211,548
-
70,000
4,929
5,000
-
29,645
12,386
576,980
883,138		 Resources
Movement
expended
in funds
£
£
(231,927)
74,231
(6,954)
(6,954)
(999)
(999)
(70,520)
24,480
(869)
12,315
(985)
6,115
(36,889)
611
(9,855)
-
(4,199)
(4,199)
(37,719)
6,599
(73,872)
(39,825)
(21,402)
(18,934)
(140,391)
71,157
(3,290)
(3,290)
-
70,000
(2,815)
2,114
(10,000)
(5,000)
(113)
(113)
(29,645)
-
(6,841)
5,545
(457,358)
119,622
(689,285)
193,853

Page 38

continued...

Maggs Day Centre

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

22. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Accommodation project reserve
Key posts reserve
Outreach services reserve fund
Property purchase reserve
Property sinking fund reserve
Restricted funds
Accommodation project support worker
Aviva
Building Capabilities
Equipment for the day centre
Housing benefit received for tenants
Maggs Accomodation Project
Maggs Outreach and Transition Services
Malvern Day Centre
Navigation
Pret Foundation
St Martin in the Field (and related funds)
Support Worker re Covid-19
Tenancy support worker
Tutors re life skills
Wellbeing
Sundry small restricted funds
TOTAL FUNDS		 At 1.4.20
£
190,335
100,000
35,000
-
-
35,167
360,502
-
-
9,761
-
-
-
111,820
34,170
208,997
10,704
-
-
-
4,425
-
1,378
381,255
741,757		 Net
movement
in funds
£
214,668
-
-
-
-
-
214,668
6,954
999
(9,661)
4,909
4,199
2,004
(69,959)
12,619
(130,433)
(4,475)
1,024
1,480
5,000
(4,425)
2,404
(442)
(177,803)
36,865		 Transfers
between
funds
£
(60,534)
(100,000)
(35,000)
107,075
100,000
(5,273)
6,268
-
-
-
(2,805)
-
-
(820)
-
(1,163)
-
-
(1,480)
-
-
-
-
(6,268)
-		 At
31.3.21
£
344,469
-
-
107,075
100,000
29,894
581,438
6,954
999
100
2,104
4,199
2,004
41,041
46,789
77,401
6,229
1,024
-
5,000
-
2,404
936
197,184
778,622

Page 39

continued...

Maggs Day Centre

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

22. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Accommodation project support worker
Aviva
Building Capabilities
Covid-19 related funding
Equipment for the day centre
Housing benefit received for tenants
Maggs Accomodation Project
Maggs Outreach and Transition Services
Malvern Day Centre
Navigation
Platform Housing
Pret Foundation
St Martin in the Field (and related funds)
Support Worker re Covid-19
Tenancy support worker
Tutors re life skills
Wellbeing
Sundry small restricted funds
TOTAL FUNDS		 Incoming
resources
£
350,934
6,954
999
-
16,000
5,000
25,729
24,437
56,003
33,421
46,500
2,000
-
3,769
33,500
5,000
-
2,404
210
261,926
612,860		 Resources
Movement
expended
in funds
£
£
(136,266)
214,668
-
6,954
-
999
(9,661)
(9,661)
(16,000)
-
(91)
4,909
(21,530)
4,199
(22,433)
2,004
(125,962)
(69,959)
(20,802)
12,619
(176,933)
(130,433)
(2,000)
-
(4,475)
(4,475)
(2,745)
1,024
(32,020)
1,480
-
5,000
(4,425)
(4,425)
-
2,404
(652)
(442)
(439,729)
(177,803)
(575,995)
36,865

Designated Funds

Property purchase reserve

Relates to funds set aside by the trustees fund future purchases of property to be used to provide social housing.

Property sinking fund

Relates to funds set aside by the trustees to fund infrequent major property repairs of the premises that the charity operates.

Outreach services reserve fund

Relates to funds set aside by the trustees to ensure that there is sufficient funding for outreach services for the next few years.

Restricted Funds

Accommodation project support worker

Funding received from the Ernest Hecht Charitable Trust to finance a staff member to assist with the Maggs accommodation project.

Aviva

Crowdfunded donations organised by Aviva.

Big Lottery Fund

Funding received from the Big Lottery Fund for Outreach work.

Building capabilities

Funds received to finance a staff member to work on MOATS.

Covid-19 related funding

Funding received from various charitable trusts to support the charity during the Covid-19 pandemic.

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Maggs Day Centre

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

22. MOVEMENT IN FUNDS - continued

Equipment

Funding received from various grant providers for the purchase of equipment for the Day Centre and rental properties.

Harm Reduction Worker

Funding received from Worcester City Council to finance a Harm Reduction Worker staff member.

Housing benefit received for tenants

Housing benefit received from Worcester City Council to supplement rental income receivable from tenants of the charity.

Maggs accommodation project

Funding received from Homeless Link and Screwfix to help fund the charity's accommodation project.

Maggs Outreach and Transition Services

Funding received from the National Lottery, as well as various charitable trusts, to finance Maggs Outreach and Transition Services provided by the charity.

Malvern Day Centre

Funding received from donations from individuals, local churches, DEFRA and various charitable trusts to support the activities of the Malvern Day Centre.

Navigation

Funding received from Worcester City Council, as well as various charitable trusts, to finance a staff member to provide advice and support to homeless individuals.

Pret Foundation

Funds received from the Pret Foundation to finance food, supplies and utilities relating to the Maggs Day Centre.

Property purchase

Funding received from Homeless Link to contribute towards the purchase of 12 Happylands.

St Martin in the Field

Funds received from both St Martin in the Field PCC and other churches and local charities to finance various low value expenditure undertaken on behalf of beneficiaries of the charity.

Support Worker re Covid-19

Funding received from the National Lottery, to finance a staff member to provide assistance to homeless individuals relating to the Covid-19 pandemic.

Tenancy Support Worker

Funding received from Didymus to finance a staff member to assist with tenancy support work.

Tutors re life skills

Funds received from the Sobell Foundation to finance tutors to provide life skills training.

Wellbeing

Funds received from Wellbeing to help set up the Maggs accommodation project.

Worcester Municipal Charities

Funds received from Worcester Municipal Charities are required to be spent on services provided within the city of Worcester.

Sundry small restricted funds

Small one-off grants received for a specific purpose.

Page 41

continued...

Maggs Day Centre

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

22. MOVEMENT IN FUNDS - continued

TRANSFERS BETWEEN FUNDS

During the year the following amounts were transferred to the general unrestricted fund representing the cost of fixed assets purchased using restricted funds:

Designated funds
Property sinking fund reserve
Restricted funds
Covid-19 related funding
Equipment for the day centre
Harm Reduction Worker
Maggs Accommodation Project fund
Maggs Outreach Transition Services fund
Malvern Day Centre fund
Navigation fund
Property purchase fund
Wellbeing fund		 £
1,761
9,865
7,788
611
6,750
1,216
421
2,753
70,000
2,190
103,355

During the year £2,450 was transferred from restricted Covid-19 related funding to the Malvern Day Centre restricted fund in order to allocate part of the Covid funding specifically to the Malvern Day Centre.

23. RELATED PARTY DISCLOSURES

During the year the charity received donations from trustees totalling £704 (2021 - £50).

Both one of the trustees and the CEO of the charity are also trustees of Worcester Municipal Charities CIO. During the year Worcester Municipal Charities CIO provided use of buildings rent free to the charity valued at £24,000 (2021 - £39,850). In addition the charity received grants from Worcester Municipal Charities CIO totalling £29,675 (2021 - £29,645). Worcester Municipal Charities CIO recharged building insurance and electricity to the charity totalling £4,327 (2021 - £3,774).

This page does not form part of the statutory financial statements

Page 42