**REGISTERED COMPANY NUMBER: 02329515 (England and Wales) REGISTERED CHARITY NUMBER: 701532**
## **REPORT OF THE TRUSTEES AND**
## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **FOR**
## **MENCAP WOLVERHAMPTON**
Crombies Accountants Limited Chartered Accountants 34 Waterloo Road Wolverhampton West Midlands WV1 4DG
**MENCAP WOLVERHAMPTON**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|12|
|**Detailed Statement of Financial Activities**||13||
**MENCAP WOLVERHAMPTON**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of 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).
## **OBJECTIVES AND ACTIVITIES**
The overall object for which the charity was established is the relief of people with a learning disability in the City of Wolverhampton and its surrounding area.
The objectives and the Public Benefit are met through:
- The provision of help and advice for them, their families, dependants and carers
- Making known the needs of its members to a wide range of social and medical service providers
- Practical and financial support to the organisations providing services to the members
The company is affiliated to Royal Mencap and works closely with its local representatives and also with other organisations with similar aims
## **ACHIEVEMENT AND PERFORMANCE**
The year under review was largely operating under Lockdown and Shielding restrictions. The committee continued to meet regularly but virtually by the internet.
The charity continued to operate the Gateway Club and to support other organisations with similar aims by the provision of accommodation, advocacy, and where possible financial support. When the Club was unable to meet Face-to Face the opportunity was taken (with the aid of a grant) to increase the computing and on-line facilities and skills of the members.
Grants are approved after a review of the work and needs of the Company and of the recipient group.
The charity represents the interest of members on a wide range of social and medical services committees and groups.
## **FINANCIAL REVIEW**
## **Investment policy and objectives**
The trustees consider the most appropriate policy for the investment of surplus funds is to hold them within Bank Funds. This provides flexibility of movement in a period of low interest rates.
## **Reserves policy**
The company's reserves are all available to enable the company to carry out its charitable objectives. Accordingly, the trustees do not have a specific policy regarding the retention of reserves. The trustees' main priority is to ensure that there are sufficient reserves to enable the company to continue its current activities in the event of a significant drop in funding.
The accounts are in respect of the year ended 31 December 2020.
The income continues to be provided by a wide range of individuals and groups. Fund raising activities are geared to involving members.
Finance for charities continues to be difficult and the trustees are very grateful for the support that Mencap Wolverhampton has received during the year.
Page 1
**MENCAP WOLVERHAMPTON**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020**
## **FUTURE PLANS**
Thanks to a dedicated and enthusiastic team of volunteers, Wolverhampton Gateway Club has continued to support members during lock down.
Premises- During the year, Mencap Wolverhampton has been refurbishing the Charity's freehold premises and adding additional toilet facilities.
The Charity is continuing to develop new partnerships to benefit the social and employment skills of young persons with learning difficulties.
Other projects will be maintained and developed.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Mencap Wolverhampton is a charitable company, which was incorporated as a company on 19 December 1988. The company was registered as a charity on 8 May 1989
## **Recruitment and appointment of new trustees**
The directors of the company are also charity trustees for the purposes of charity law and under the company's articles are known as directors of the charity.
Under the requirements of the Memorandum and Articles of Association, the directors of the charity are required to resign and be re-selected each year.
Due to the nature of the work of Mencap Wolverhampton, the focus is upon persons with a learning disability. The board of directors seeks to ensure that the needs of this group are appropriately reflected through the diversity of the trustee body
## **Induction and training of new trustees**
Most trustees are already familiar with the practical work of the charity from first-hand experience of working with the board and with persons with a learning disability.
Additionally, new trustees meet with members of the board and discuss:
- The obligations of board members.
- The main documents which set out the operational framework for the charity, including the Memorandum and Articles.
- Resourcing and the current financial position as set out in the latest published accounts.
- Future plans and objectives.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
02329515 (England and Wales)
## **Registered Charity number**
701532
## **Registered office**
Glyn Bank 13 Lloyd Road Wolverhampton WV6 0RL
Page 2
**MENCAP WOLVERHAMPTON**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Trustees**
Mrs P K Bhogal Volunteers Manager A M Chilvers Retired Mrs P A Davies Carer Mrs J Hepwood Retired Mrs J E Hunt Learning Support Assistant Mrs T J O'Hara Retired G J Peters Chartered Accountant Mrs S Roberts Housewife Mrs J Silvester Part Time Relief Warden Gents Hostel Mrs M C Solomon Retired Mrs J E Vanstone Retired Deputy Head Teacher
## **Company Secretary**
G J Peters
## **Independent Examiner**
Crombies Accountants Limited Chartered Accountants 34 Waterloo Road Wolverhampton West Midlands WV1 4DG
## **Bankers**
Lloyds TSB Bank plc High Street Tettenhall Wolverhampton WV6 8QT
Approved by order of the board of trustees on 15 September 2021 and signed on its behalf by:
A M Chilvers - Trustee
Page 3
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MENCAP WOLVERHAMPTON**
## **Independent examiner's report to the trustees of Mencap Wolverhampton ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Ian Cattell F.C.A Chartered Accountant Crombies Accountants Limited Chartered Accountants 34 Waterloo Road Wolverhampton West Midlands WV1 4DG
15 September 2021
Page 4
**MENCAP WOLVERHAMPTON**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
52,068
**Charitable activities**
5
Gateway fund
-
Other trading activities
3
-
Investment income
4
48
**Total**
52,116
**EXPENDITURE ON**
Raising funds
400
**Charitable activities**
6
General charitable activities
29,936
Gateway fund
-
**Total**
30,336
**NET INCOME/(EXPENDITURE)**
21,780
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
116,003
**TOTAL FUNDS CARRIED FORWARD**
137,783|Restricted
fund
£
2,015
1,543
730
-
4,288
-
-
2,712
2,712
1,576
16,466
18,042|2020
Total
funds
£
54,083
1,543
730
48
56,404
400
29,936
2,712
33,048
23,356
132,469
155,825|2019
Total
funds
£
20,066
4,826
5,126
73
30,091
1,575
17,618
15,979
35,172
(5,081)
137,550
132,469|
|---|---|---|---|
The notes form part of these financial statements
Page 5
**MENCAP WOLVERHAMPTON**
## **BALANCE SHEET 31 DECEMBER 2020**
|Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Debtors
10
599
Cash at bank
140,103
140,702
**CREDITORS**
Amounts falling due within one year
11
(2,919)
**NET CURRENT ASSETS**
137,783
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
137,783
**NET ASSETS**
137,783
**FUNDS**
12
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
fund
£
-
18,042
18,042
-
18,042
18,042
18,042|2020
Total
funds
£
599
158,145
158,744
(2,919)
155,825
155,825
155,825
137,783
18,042
155,825|2019
Total
funds
£
589
133,231
133,820
(1,351)
132,469
132,469
132,469
116,003
16,466
132,469|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 15 September 2021 and were signed on its behalf by:
G J Peters - Trustee
The notes form part of these financial statements
Page 6
**MENCAP WOLVERHAMPTON**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **1. 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.
## **Presentation currency**
The presentation currency of the financial statements is the Pound Sterling (£)
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **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.
## **Going concern**
These accounts have been prepared on a going concern basis as there are no material uncertainties about the charity's ability to continue
## **Jurisdiction of charity**
This charity is registered with the Charity Commission in England and Wales
continued...
Page 7
**MENCAP WOLVERHAMPTON**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020**
|**2.**
**DONATIONS AND LEGACIES**
Subscriptions and donations
Legacies
Grants
**3.**
**OTHER TRADING ACTIVITIES**
Fundraising events
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Income from Club Activities
Gateway fund
**6.**
**CHARITABLE ACTIVITIES COSTS**
General charitable activities
Gateway fund|Direct
Costs
£
28,736
2,712
31,448|2020
£
5,193
48,000
890
54,083
2020
£
730
2020
£
48
2020
£
1,543
Support
costs
£
1,200
-
1,200|2019
£
16,356
-
3,710|
|---|---|---|---|
||||20,066|
||||2019
£
5,126
2019
£
73
2019
£
4,826
Totals
£
29,936
2,712|
||||32,648|
## **7. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.
continued...
Page 8
**MENCAP WOLVERHAMPTON**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020**
|**8.**
**STAFF COSTS**
Wages and salaries
The average monthly number of employees during the year was as follows:
Administration, support and fund-raising
No employees received emoluments in excess of £60,000.
**9.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
900
**Charitable activities**
Gateway fund
-
Other trading activities
3,649
Investment income
73
**Total**
4,622
**EXPENDITURE ON**
Raising funds
1,575
**Charitable activities**
General charitable activities
17,618
Gateway fund
-
**Total**
19,193
**NET INCOME/(EXPENDITURE)**
(14,571)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
130,574
**TOTAL FUNDS CARRIED FORWARD**
116,003|2020
£
3,120
3,120
2020
1
Restricted
fund
£
19,166
4,826
1,477
-
25,469
-
-
15,979
15,979
9,490
6,976
16,466|2019
£
3,852
3,852
2019
1
Total
funds
£
20,066
4,826
5,126
73
30,091
1,575
17,618
15,979
35,172
(5,081)
137,550
132,469|
|---|---|---|
continued...
Page 9
**MENCAP WOLVERHAMPTON**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020**
|**10.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Prepayments
**11.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Accrued expenses
**12.**
**MOVEMENT IN FUNDS**
At 1.1.20
£
**Unrestricted funds**
General fund
116,003
**Restricted funds**
Wolverhampton Gateway Club
16,466
**TOTAL FUNDS**
132,469
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
52,116
**Restricted funds**
Wolverhampton Gateway Club
4,288
**TOTAL FUNDS**
56,404
**Comparatives for movement in funds**
At 1.1.19
£
**Unrestricted funds**
General fund
130,574
**Restricted funds**
Wolverhampton Gateway Club
6,976
**TOTAL FUNDS**
137,550|2020
2019
£
£
599
589
2020
2019
£
£
2,919
1,351
Net
movement
At
in funds
31.12.20
£
£
21,780
137,783
1,576
18,042
23,356
155,825
Resources
Movement
expended
in funds
£
£
(30,336)
21,780
(2,712)
1,576
(33,048)
23,356
Net
movement
At
in funds
31.12.19
£
£
(14,571)
116,003
9,490
16,466
(5,081)
132,469|
|---|---|
continued...
Page 10
**MENCAP WOLVERHAMPTON**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020**
## **12. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|4,622|(19,193)|(14,571)|
|**Restricted funds**||||
|Wolverhampton Gateway Club|25,469|(15,979)|9,490|
|**TOTAL FUNDS**|30,091|(35,172)|(5,081)|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Wolverhampton Gateway Club
**TOTAL FUNDS**|At 1.1.19
£
130,574
6,976
137,550|Net
movement
in funds
£
7,209
11,066
18,275|At
31.12.20
£
137,783
18,042|
|---|---|---|---|
||||155,825|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|56,738|(49,529)|7,209|
|**Restricted funds**||||
|Wolverhampton Gateway Club|29,757|(18,691)|11,066|
|**TOTAL FUNDS**|86,495|(68,220)|18,275|
continued...
Page 11
**MENCAP WOLVERHAMPTON**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020**
## **13. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2020.
## **14. MEMBERS GUARANTEE**
Mencap Wolverhampton is a company limited by guarantee. In the event of a winding up or dissolution of the company, members liability under the Memorandum of Association is limited to £1 each. At 31 December 2020 there were 27 members.
## **15. FIXED ASSETS**
The company acquired it's freehold premises in 1988 at a cost of £46,835 which was fully financed by a local government grant. Accordingly, this asset is not capitalised
Equipment is treated as a revenue cost and is written off in the year of purchase
Page 12
**MENCAP WOLVERHAMPTON**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020**
|**FOR THE YEAR ENDED 31**|**DECEMBER 2020**||
|---|---|---|
||2020|2019|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Subscriptions and donations|5,193|16,356|
|Legacies|48,000|-|
|Grants|890|3,710|
||54,083|20,066|
|**Other trading activities**|||
|Fundraising events|730|5,126|
|**Investment income**|||
|Deposit account interest|48|73|
|**Charitable activities**|||
|Income from Club Activities|1,543|4,826|
|**Total incoming resources**|56,404|30,091|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Newsletters|400|100|
|Other fundraising costs|-|1,475|
||400|1,575|
|**Charitable activities**|||
|Wages|3,120|3,852|
|Rates, water and insurance|4,851|7,465|
|Postage and stationery|425|659|
|Sundries|316|531|
|W'ton Gateway Club expenses|2,653|13,739|
|Charity donations|-|240|
|Training costs|59|30|
|Repairs and renewals|20,024|1,661|
|Grants to institutions|-|4,020|
||31,448|32,197|
|**Support costs**|||
|**Management**|||
|Accountancy|1,200|1,400|
|Total resources expended|33,048|35,172|
|**Net income/(expenditure)**|23,356|(5,081)|
This page does not form part of the statutory financial statements
Page 13