## 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** 

- **Charity Name:** Maggs Day Centre 

- **Charity registration number:** 700852 

- **Company registration number:** 02278501 

- **Registered office:** Maggs Day Centre, St Albans, Deansway, Worcester, WR1 2JD 

- **Operational addresses 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 

   - **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: 


**----- Start of picture text -----**<br>
Mr Melvyn Akers  Chair  Mrs Susan Osborne<br>Ms Avril Gilmore  Vice-Chair  Dr Clive Skidmore<br>Mr Ian Crane Company Secretary Rev Brian Gant<br>Mrs Jane Kemp Appointed 19 Aug 21 Mr Martyn Saunders Resigned 4 Apr 22<br>Mr Charles Snailham Resigned 19 Aug 21 Mr Alden Taylor<br>**----- End of picture text -----**<br>


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: 

- I. To promote the establishment of care, support and help for 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. **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. 

**Charity Number:** 700852 **Company Number:** 02278501 

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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. 

- **Decision making:** Policy and strategy decisions are made by the Board of Trustees/Directors. Day-today 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 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. 

**Charity Number:** 700852 **Company Number:** 02278501 

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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. 

**Charity Number:** 700852 **Company Number:** 02278501 

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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 

- Develop and implement a strategy to engage the people we work with in reviewing/improving/developing and accessing services based within the Day Centres 

- Complete a full review of the Malvern Day Centre provision and make recommendations for next steps 

- Review the need for Day Centre services for people experiencing homelessness across Worcestershire 

- Increase the numbers of Individual visits to each day centre by 15% 

- Develop closer partnership with Outreach to encourage more people we work with to use day centre facilities. 

- Increase the number of professionals who attend the health hub and provide drop ins 

- Restart active the listening volunteer project 

## Outreach Team 

- Develop new partnerships across the county to enable a collaborative approach to working with people experiencing homelessness 

- Identify and set up a service that offers emergency temporary weekend accommodation to people who are not eligible for statutory assistance. 

- Review and develop training programmes for all staff which offer refresher/continual professional development in core skills around Outreach, Assertive Outreach and Navigation techniques. 

- Develop more effective liaison arrangements with housing and rough sleeper teams across Worcestershire. 

**Charity Number:** 700852 **Company Number:** 02278501 

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- Review Outreach Team working patterns to show improvement in time management, response time in dealing with complex/urgent cases, reduction in lieu/overtime claims. 

- Standardise initial paperwork across Maggs to capture all information for funding bids and monitoring purposes; develop use of excel spreadsheets or other systems to record/collate information to assist reporting 

- Streamline existing Navigation and MOATS paperwork and folders to avoid duplication 

## MAP  Services 

- Ongoing review MAGGS purchased property/rental arrangements to secure provision of good quality accommodation that meets the needs of the people we work with. 

- Work in collaboration with the Homeless Foundation to improve St Georges Lane property. 

- Recruit a Team Leader who will specialise in property management. 

- Implement the approved recommendations of the Maggs Accommodation Project (MAP) review. (conducted December 21- March 22) 

- Develop and implement systems to improve financial oversight of MAP Project including improved tracking of Housing benefit and top up payments, provision of separate bank accounts 

## Internal Development 

- Ongoing review of staffing structures, pay and reward schemes and recruitment processes to secure full staffing for MAGGS in a challenging recruitment environment 

- Develop and implement a formal exit interview programme for staff to be coordinated by the Volunteer and Training Officer. 

- Develop and implement an annual staff feedback mechanism to be incorporated into the annual appraisal scheme 

- Undertake skills/knowledge audit of MAGGS senior management team and develop programme of training/Continuing Professional Development (CPD) to address areas of individual/organisational need. 

- Provide psychologically informed environment training and drug and alcohol awareness training to all frontline staff 

- Enhance services/outcomes for the people we work with by developing individual team members expert knowledge/skills in areas of specialist need e.g. mental health, substance abuse, welfare rights 

- Introduce Clinical Supervision for staff every 12 weeks; review and present future proposals for Clinical Supervision by November 2022. 

- Undertake Trustee led recruitment process to include appointment of Chair and Treasurer by October 2022.  Complete review with recommendations on future recruitment activity. 

- Review and implement updated Trustee Induction Process 

**Charity Number:** 700852 **Company Number:** 02278501 

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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.)** 


**----- Start of picture text -----**<br>
All Project outcomes<br>Supported to set up a bank account   45<br>Universal Credit claimants assisted to claim the benefits   69<br>Service user accepted for Universal credit   53<br>Maintained claim without being sanctioned for 3 months  44<br>A reduction in anxiety and depression.  196<br>Change in coping strategies so less self-destructive  148<br>Reduction in isolation.   227<br>A reduction in risks to self and others 179<br>Access and attend the relevant mental health support  89<br>Service users better able to make positive choices relating to their lives 199<br>Accompany service users to appointments and advocate on their behalf   164<br>Service users able to access external support agencies independently 169<br>Ability to express their individual needs without becoming aggressive.   172<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
Outreach Outcomes  Total<br>Beneficiaries actively engaged in a support plan.  160<br>Beneficiaries report that they have improved coping strategies to deal with a crisis/issue. 61<br>Beneficiaries report improvements in self- confidence.  72<br>Beneficiaries report they feel less lonely/isolated.  102<br>Beneficiaries feel confident to access mainstream services for support/housing. 56<br>Beneficiaries feel confident enough to engage with the wider community/activities.  102<br>Beneficiaries sign up to a personal health and mental health support plan. 160<br>Beneficiaries access Primary Health Care Services to meet their needs.  106<br>Beneficiaries actively engage with and follow their personal health and mental health support  138<br>plan.<br>Beneficiaries report increased confidence.  72<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
Maggs Accommodation Project outcomes<br>Registering for GP  10  Rebuilding relationships  10<br>Accessing benefits 27 Referrals to Cranstoun 5<br>Registering for housing 9  Accessing transport  5<br>Meaningful use of time  11  Addressing mental health  18<br>Addressing violent behavior 5 Utilities set up 3<br>Bank account set up  8  Budgeting skills taught  18<br>**----- End of picture text -----**<br>


**Charity Number:** 700852 **Company Number:** 02278501 

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**----- Start of picture text -----**<br>
Navigation Outcomes  Total<br>Total number referred to Navigation   263<br>Total number supported by Navigation    160<br>Number accommodated 102<br>Referred to/and accommodated with Housing First   13<br>Lost accommodation   27<br>Repatriated 3<br>Relocated out of area   7<br>Deceased   10<br>Charity funding used   13<br>Personalisation budget used   56<br>**----- End of picture text -----**<br>


## **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. 

- We successfully secured a five-year grant from the Big Lottery. This funds a Countywide Outreach Worker, Operations Manager and a Tenancy Sustainment Worker. 

- We were successful in securing funding for a third year for our Navigation Team 

- We were awarded a contract to provide a pilot for a new countywide harm reduction worker, in response to the government’s initiative to reduce drug related crime. The role of this worker is similar to the outreach team but they work with substance misusers currently not engaging with substance misuse services. The outcomes of the project will be fed into national guidance to determine which strategies are the most effective. 

- We were funded to begin a pilot to provide Intervention and Transition Workers which will eventually be extended to become a multi-agency team. These workers work with rough sleepers at every stage in their journey. The intention is to make the journey of those we work with through homeless services more seamless and less complex, enabling the person to develop a positive working relationship with their worker which does not have to be redeveloped when they transition through services as occurs in the traditional model of support. This pilot has been delayed, due to difficulties recruiting for the post, an issue that is mirrored nationally. 

- We assessed the structure of Maggs and restructured the staffing system. New roles that were created were two operations managers and an administrator 

- We assisted in the redevelopment of the Worcestershire Safeguarding Adults Boards self-neglect guidance. This was a requirement of the thematic review of the death of rough sleepers in Worcestershire. One of the case studies was used as an illustrative example is of a person that we work with 

- We chair the task and finish group that oversees the work carried out based on the recommendations of the thematic review of the death of rough sleepers for the County 

- We purchased our first property for our accommodation project and leased two more HMOs. 

- We developed a new hybrid model for Worcester Day Centre. The Day Centre opens 9-11 for rough sleepers only. On a Tuesday and Thursday between 11 and 1 the health hubs and coffee mornings operate (covid restrictions permitting) to enable us to offer a more traditional form of drop in. All other times are 1-2-1 support only. 

**Charity Number:** 700852 **Company Number:** 02278501 

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- Mel Akers, chair of trustees meets Prince Edward at the Henry Sandon Centre, Worcester 

## **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. 

**Charity Number:** 700852 **Company Number:** 02278501 

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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. 

**Charity Number:** 700852 **Company Number:** 02278501 

Page | 15 



## **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. 

**Charity Number:** 700852 **Company Number:** 02278501 

Page | 16 



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. 

**Charity Number:** 700852 **Company Number:** 02278501 

Page | 17 



## **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 

**Charity Number:** 700852 **Company Number:** 02278501 

Page | 18 



**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 oiirfiindrai<ing inromp rpqiiirpqa Ipf£rAiJtioii% apprnath and we tntÈndto reduce ourtareet bandto 3￿A
to 40% of aftnual operatingcosts. Whilst bcèl governmentfuntled p05t54re onky funded one yearat a time,
the Lotteryawafd is forfiveyear5 and helps us plan ahead.
We will continueto review rjur reserves policy ouarterlyas high inflation and a potential recession creates a
lot of uneertainty in tems of predictin8future income and expenditure.
The tru.tee
(who are also the di￿￿0￿5 of Maggs Day Centre for the purposes of comp?ny lawl are
responsible for preparin8the Annual Keport and the financial statemenrs in accordance wilh applicable law
and United Kingdom AccountinEStandardslUn*ted Kingdom General￿ Accepted AttouniingPiactitèl.
Company law ¥equiiesthe trusteesto prepare financial statements foreach financial yeaT which give 3 true
and falr vlew of the state ol affalrs of the chariiable company and of Ihe Incomlng re50uice5iind applicdliu
of resources, including the sncome ènd expenditure. ofthe charitable companyforthat period. In preparng
those financial 5tatemerits, the trustees are reqLiired to..
5eleu5Ultable accounting policie5 and then apply theffj cgn515Tentty,'
observe the methods and principlesin the CharitySORP-
makejudgementsand estimatesthatare reasonable and prudent-
prepare the *inancial statements tsn the goin£ concem basis unless it is in3ppropriate to presume th*
the chamable cornpanywill continue In busine55.
The trusteesare responslble forkeeping properaccountingrecordswhich disdose wirh reasonable accuracy
at 3n¥ time the finJntial position of thÈ chsrtt3ble comp3ny and to enable th&mto &nsur@that the financial
statements compiywtth the ComparTrie5Att2LNJ6. Theyare also re5pon5iblelorsafeguaTdingthe assets of the
charitable company and hence fcTrr taking reasonable steps foi the PFevention and detection of fraud and
other Irregularit￿5.
Each person who was a Director at thetimethi5 Teportwas èpproved mnfirmsthat..
50 far as he or she 15 awere, there 15 no relevant oudtt in*ormation (As defined by Section 418 of the
CompaniesAct 2(￿) of which the Charity's auditors ale unaware.. and
he or she ha5 taken all the Steps that he or she ought to have taken as Dlrector in ordef to make
himselF/herselt aware of any relevant audit intormation and to esiablish that the Charity's auditor 15
awarc of thot information.
This reporthas been prepared in 3ccord3ncewiththespeoal provisionsof Part 15 of the CompaniesAct 21)06
relating to small companies.
Ths reportwas approvett bythe board on 2 r
.k..1.2 and sEned on rts beha￿.
MelvynAkers Chair
Gn*tyNum)er'. iutX>5I 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: 

- give a true and fair view of the state of the charitable company's affairs as at 31st March 2022 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; and 

- 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 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: 

- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the Report of the Trustees 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 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: 

- 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 take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees. 

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: 

- obtained an understanding of the nature of the industry and sector, including the legal and regulatory framework that the company operates in and how the company is complying with the legal and regulatory framework; and 

- inquired of management, and those charged with governance, about their own identification and assessment of the risks of irregularities, including any known actual, suspected or alleged instances of fraud. 

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<br>funds<br>Notes<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>4<br>**204,455**<br>**Charitable activities**<br>6<br>Maggs Day Centres<br>**8,206**<br>Maggs Accommodation Project<br>**92,866**<br>Maggs Outreach and Transition Services<br>**-**<br>Investment income<br>5<br>**631**<br>**Total**<br>**306,158**<br>**EXPENDITURE ON**<br>Raising funds<br>7<br>**2,516**<br>**Charitable activities**<br>8<br>Maggs Day Centres<br>**117,597**<br>Maggs Accommodation Project<br>**136,779**<br>Maggs Outreach and Transition Services<br>**(24,965)**<br>**Total**<br>**231,927**<br>**NET INCOME**<br>**74,231**<br>**Transfers between funds**<br>22<br>**101,594**<br>**Net movement in funds**<br>**175,825**<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>**581,438**<br>**TOTAL FUNDS CARRIED FORWARD**<br>**757,263**|Restricted<br>funds<br>£<br>**576,224**<br>**-**<br>**-**<br>**756**<br>**-**<br>**576,980**<br>**-**<br>**52,582**<br>**65,723**<br>**339,053**<br>**457,358**<br>**119,622**<br>**(101,594)**<br>**18,028**<br>**197,184**<br>**215,212**|**2022**<br>**Total**<br>**funds**<br>**£**<br>**780,679**<br>**8,206**<br>**92,866**<br>**756**<br>**631**<br>**883,138**<br>**2,516**<br>**170,179**<br>**202,502**<br>**314,088**<br>**689,285**<br>**193,853**<br>**-**<br>**193,853**<br>**778,622**<br>**972,475**|2021<br>Total<br>funds<br>£<br>577,439<br>8,952<br>25,009<br>534<br>926<br>612,860<br>-<br>225,777<br>47,459<br>302,759<br>575,995<br>36,865<br>-<br>36,865<br>741,757<br>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<br>**Cash flows from operating activities**<br>Cash generated from operations<br>1<br>Net cash provided by operating activities<br>**Cash flows from investing activities**<br>Purchase of tangible fixed assets<br>Purchase of social investment in property<br>Interest received<br>Net cash used in investing activities<br>**Change in cash and cash equivalents in**<br>**the reporting period**<br>**Cash and cash equivalents at the**<br>**beginning of the reporting period**<br>**Cash and cash equivalents at the end of**<br>**the reporting period**|**2022**<br>**£**<br>**257,854**<br>**257,854**<br>**(36,006)**<br>**(212,352)**<br>**631**<br>**(247,727)**<br>**10,127**<br>**692,796**<br>**702,923**|2021<br>£<br>258,822<br>258,822<br>(6,368)<br>-<br>926<br>(5,442)<br>253,380<br>439,416<br>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. 

- Improvements to property - 33% on cost, 20% on cost, 15% on cost and 12.5% on cost Plant and machinery -   33% on cost and 20% on cost Computer equipment -   33% on cost and 20% on cost 

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



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

|Worcester City Council<br>Big Lottery Fund<br>Homeless Link<br>The National Lottery<br>Worcestershire County Council - Harm Reduction Worker<br>Worcestershire County Council - Covid Funding<br>Kildare Trust<br>Lloyds Bank Foundation<br>Worcester Municipal Charities<br>Eveson Charitable Trust<br>William A Cadbury Charitable Trust<br>HMRC - Coronavirus Job Retention Scheme<br>Worcestershire Community Foundation<br>Sundry other grants (less than £10,000 each)|**2022**<br>**£**<br>**147,670**<br>**95,000**<br>**92,437**<br>**9,855**<br>**37,500**<br>**10,734**<br>**-**<br>**33,000**<br>**29,675**<br>**26,000**<br>**20,000**<br>**-**<br>**-**<br>**116,353**<br>**618,224**|2021<br>£<br>46,651<br>-<br>22,437<br>73,003<br>-<br>-<br>35,000<br>33,000<br>29,645<br>25,000<br>-<br>18,313<br>10,000<br>97,733<br>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<br>**6.**<br>**INCOME FROM CHARITABLE ACTIVITIES**<br>Activity<br>Social housing rental income  Maggs Accommodation Project<br>Sundry income from services  Maggs Day Centres<br>Sundry income from services  Maggs Accommodation Project<br>Sundry income from services  Maggs Outreach and Transition Services<br>**7.**<br>**RAISING FUNDS**<br>Fundraising event expenses<br>**8.**<br>**CHARITABLE ACTIVITIES COSTS**<br>Direct<br>Costs (see<br>note 9)<br>£<br>Maggs Day Centres<br>**102,257**<br>Maggs Accommodation Project<br>**147,595**<br>Maggs Outreach and Transition Services<br>**237,704**<br>**487,556**<br>**9.**<br>**DIRECT COSTS OF CHARITABLE ACTIVITIES**<br>Staff costs<br>Rent and rates<br>Insurance<br>Light and heat<br>Telephone and internet<br>Repairs and maintenance<br>Day centre expenses<br>Staff training and expenses<br>Cleaning<br>Travel<br>Sundry<br>Depreciation|**2022**<br>**£**<br>**631**<br>**2022**<br>**£**<br>**92,806**<br>**8,206**<br>**60**<br>**756**<br>**101,828**<br>**2022**<br>**£**<br>**2,516**<br>Support<br>costs (see<br>note 10)<br>£<br>**67,922**<br>**54,907**<br>**76,384**<br>**199,213**<br>**2022**<br>**£**<br>**263,320**<br>**85,700**<br>**9,673**<br>**29,817**<br>**8,231**<br>**14,497**<br>**24,989**<br>**15,340**<br>**5,249**<br>**11,759**<br>**2,336**<br>**16,645**<br>**487,556**|2021<br>£<br>926<br>2021<br>£<br>25,009<br>8,952<br>-<br>534<br>34,495<br>2021<br>£<br>-<br>Totals<br>£<br>**170,179**<br>**202,502**<br>**314,088**<br>**686,769**<br>2021<br>£<br>261,779<br>60,914<br>7,870<br>11,064<br>7,301<br>14,938<br>22,583<br>3,524<br>4,846<br>7,712<br>17,205<br>13,329<br>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<br>Social security<br>Pensions<br>Postage and stationery<br>Legal and professional fees<br>Staff recruitment<br>Bank charges<br>Termination settlement<br>Auditors' remuneration<br>**11.**<br>**NET INCOME/(EXPENDITURE)**<br>Net income/(expenditure) is stated after charging/(crediting):<br>Property rental costs<br>Depreciation - owned assets<br>**12.**<br>**AUDITORS' REMUNERATION**<br>**Current year auditors**<br>Audit of the financial statements<br>Other services<br>**Prior year auditors**<br>Audit of the financial statements||**2022**<br>**£**<br>**162,283**<br>**7,606**<br>**3,411**<br>**1,718**<br>**10,319**<br>**2,086**<br>**139**<br>**8,771**<br>**2,880**<br>**199,213**<br>**2022**<br>**£**<br>**59,787**<br>**16,645**<br>**2022**<br>**£**<br>**2,880** <br>**2,934** <br>**5,814**||2021<br>£<br>**115,082**<br>**8,055**<br>**3,289**<br>**4,423**<br>**6,904**<br>**2,982**<br>**95**<br>**-**<br>**2,100**<br>**142,930**<br>2021<br>£<br>20,703<br>13,329<br>2021<br>£<br>-<br>-<br>-<br>2,100<br>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<br>Social security costs<br>Defined contribution pension costs<br>The average monthly number of employees during the year was as follows:<br>Average number of employees||**2022**<br>**£**<br>**400,345**<br>**27,011**<br>**9,264**<br>**436,620**<br>**2022**<br>**22**||2021<br>£<br>357,439<br>22,883<br>7,883<br>388,205<br>2021<br>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<br>funds<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>340,522<br>**Charitable activities**<br>Maggs Day Centres<br>9,486<br>Maggs Outreach and Transition Services<br>-<br>Investment income<br>926<br>**Total**<br>350,934<br>**EXPENDITURE ON**<br>**Charitable activities**<br>Maggs Day Centres<br>136,266<br>Maggs Accommodation Project<br>-<br>Maggs Outreach and Transition Services<br>-<br>**Total**<br>136,266<br>**NET INCOME/(EXPENDITURE)**<br>214,668<br>**Transfers between funds**<br>6,268<br>**Net movement in funds**<br>220,936<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>360,502<br>**TOTAL FUNDS CARRIED FORWARD**<br>581,438|Restricted<br>funds<br>£<br>236,917<br>(534)<br>534<br>25,009<br>261,926<br>89,511<br>47,459<br>302,759<br>439,729<br>(177,803)<br>(6,268)<br>(184,071)<br>381,255<br>197,184|Total<br>funds<br>£<br>577,439<br>8,952<br>534<br>25,935<br>612,860<br>225,777<br>47,459<br>302,759<br>575,995<br>36,865<br>-<br>36,865<br>741,757<br>778,622|
|---|---|---|



Page 34 

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: 

- Donated services in the form of buildings provided to the charity rent free, where the deemed market value of the waived rent was £39,850, was originally accounted for as restricted fund income and expenditure. The comparatives have been amended to instead included this transaction as unrestricted fund activity. 

- All expenditure was originally allocated to support costs. The comparatives for the current year's financial statements have been amended to instead included £433,065 of these costs as direct costs. 

- Rental income from social housing of £25,729 was shown as an element of other income.  The comparatives have been amended to instead include them as an element of income from charitable activities, except for total donations of £720 included within rental income last year which have been included within donation income. 

- HMRC Coronavirus Job Retention Scheme income totalling £18,313 was originally included as an element of other income. The comparatives have been amended to instead include them as an element of donation income. 

- Expenditure of £29,300 originally allocated to the Day Centre restricted funds in the 2021 accounts has been reclassified  to the general unrestricted funds. 

- Rental income from social housing totalling £25,009 has been reclassified from investment income to income from charitable activities. 

## **17.** 

## **TANGIBLE FIXED ASSETS** 

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



Page 35 

continued... 



**Maggs Day Centre** 

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

## **18. SOCIAL INVESTMENTS IN PROPERTY** 

|**COST**<br>Additions<br>**NET BOOK VALUE**<br>At 31st March 2022<br>At 31st March 2021<br>**19.**<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Trade debtors<br>Accrued income<br>Prepayments<br>**20.**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Trade creditors<br>Social security and other taxes<br>Other creditors<br>Pension creditor<br>Accrued expenses<br>Deferred income||**2022**<br>**£**<br>**15,250**<br>**23,352**<br>**10,100**<br>**48,702**<br>**2022**<br>**£**<br>**10,490**<br>**8,277**<br>**492**<br>**-**<br>**14,124**<br>**4,167**<br>**37,550**||£<br>**212,352**<br>**212,352**<br>-<br>2021<br>£<br>1,030<br>124,776<br>9,793<br>135,599<br>2021<br>£<br>8,650<br>9,264<br>491<br>2,188<br>6,232<br>49,635<br>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<br>Between one and five years|**2022**<br>**£**<br>**25,953**<br>**1,390**<br>**27,343**|2021<br>£<br>5,370<br>-<br>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). 

Page 36 

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



Page 37 

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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** 

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

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



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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** 

## **Comparatives for movement in funds** 

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



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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** 

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

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

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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** 

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

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