local me cap in K¢rklees Mencap in Kirklees Financial Statements Year Ended 31 March 2021 Wll 'A4)F33E3* 1511212021 COMPANIES HOUSE A07 #142 Charity rggistration number. 702494 Cornpany registratv)n number. 2428994 *) Mencap in Klrklees Financial Stataments Year Ended 31 March 2021 Contfjnts Page Charfty Reference and Administrative Details TnJstees' Annual Report (Indudiw Director5. Rewt) Independenl Al￿￿off$ Report Statement of Financial Activilies Ilnduding Income and Expendthre Acccmjnt) Balan¢8 Sheet 2-11 12-15 1&17 18 Statement of Cash Flows 19 Noles to the Financial Statements 21>37 Mencap in Kirklees Charlty Reference and Administrative Details Year Ended 31 March 2021 Charlty registratlon number 702494 Company rngistratlon number 2428994 Truslees Linda Wrigley- Elected Chair Angela Bradshaw- Sècretsry thony S Horsfall Jill Rc&son- Vice Chair an Booth- Treasurer (resigned 4 August 2021 } Chi•f Ex•cutive Catherine Wood (appointed 1 FebNary 20211 Carol Haigh (￿tired 31 March 20211 Dlrodor of Buslness & Flnan Joe Speneer Reglstered office Independence House Holly Bank Road Lindley Huddersfield HD3 3LX Audltor Vtheawill & Sudw(yth Limited 35 Westgale Huddersfield HD1 1PA Sollcltor Ramsdens Oakley H¢)use 1 Hungethd Road Huddersfield HD3 3AL Bankers Nation81 Westminster Bank 8 Market Place Huddersfield H012AL Mencap in Kirklees Trustees, Annual Report (Induding Directors Report) Year Endod 31 March 2021 The Trustees present their report and the audited finanual statements of the chanty for the year ended 31 March 2021. The trustees have adopted the provisions of the Slalement of Rec(>mmended Practice (SORP) 'Accounting and Reporting by Charities- IFRS 102) in preparirvj Ihe annual report and financial stslements of the charity. The charity constitutes a putlic benefit entity as defined by FRS 102. The financial statements have been prepared in acwdance with Accounting and Reporting by Charrties.. Ststement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the Uniled lfjngdom and Republic of Ireland IFRS 1021 published in October 2019. tha Financial Reporting Standard applicable in Ihe United Kingdom and Republic of Ifeland IFRS 102). the Charities Act 2011. the Companies Act 2(M)6 and UK Generally Accepted Pradi¢e as rt applies from Octob•r 2019. Trustee$ of the ¢harfty The directors of the charitable company are its trustees for the puryx)ses of charity law. The trustees vtho have served during the year and since Ihe year end were as fdlows.. Linda Wrigley Peter Hulthinson (rètired 1 October 2020) Angela Bradshaw Antony S Horsfall Jill Robson Alan Booth (resignèd 4 August 2021) The charity holds an indemnity insurance pdKy on behalf of ils trustees, detsils of the cost is wicludgd in nole 9 lo the financial statements. S•nior Management T•am Chief Executive C Haigh (retired 31S1 Marth 2021) Chief Executive C Wood (appointed 11t February 2021 cornmenced 141 March 2021) D*ector of Business & Finance J Spencer The Board of Trustees would like to thank the retiring Chief Exeujlive Carol HawJh for her outstanding contribution lo Mencap in lfjrklees over the last 7 years. Objecllves and activltles Alms Our vision is of a world where people a leaming disabilty are valued equalty. listened to and included. Our mission is to= Suppcyt people with a leaming disablty across K¥￿ees. to fijlfil their potential and lead happy, healthy and purposeful lives. Involve people we support and their families. staff and other stakeholders in every aspect of th8 services and activit￿ we provide. Campaign for change and improvement ￿ the lives of pgople ￿th a leaming disability. Build on our high-quality servvs and be responsive to charKJing needs. Run an effects've and well managed organisatK*n which pmwdes excellent value for money. Mencap in Kirk1￿5 Trustees, Annual Report (Including Dlrectors Report) Year Ended 31 March 2021 Objectlves and actlvltles {ContInu￿) I practices will be based on these principles arKI ￿ %•ill continually seek to improve. We will onty recnjit staff who share our values and who can demonslrate Iheir commitment lo providing outstanding care and support. We wll provwlè opp￿￿nit*S for staff members to develop their knowledge through supervision, training and support. (>Jr core values arè: 8eing person centred Empowering, including and respecting people Promoting positive ways of thinknng ab)ut leamng di5abilty Supporting lrfe choices Enr￿Uraging the development of new ideas Activiti•s Mencap in Kirklees provides support for people wtlh a leaming disability. whether or not they are assessed by the local authority as eligible ft>r sothal care services. The support provided ranges from advice and information, befriending and sooal and leisure adivities. a5 well as residential care. supported living, and day services. Ensurlng our work dellvers our alrn$ We plan our work over a thre&year perbjd *ith our business plan updated annLEally to review what has been achieved and plan work over the next three years. Achievements are measured against the benefits they have brought to the people use our services and these are established through annual qualty and satisfaction surveys. We have referred to the guidance contained in the Charity CommiSs￿n'S general guIdar￿e on public benefit when carying out our review and in planning future activitigs. Publlc bgn9fft statement Vlhen p￿Paring the charity's vision and mission ststew*nt for year arKI planning our activitiès. the trustees have considered the Chanty Commission's general 9uidancg on public bènefrt. Achlevements and perforniance Servlce$: 1 Vlctorfa Road Resldenllal Home Six people a￿ supp￿ed at our CQC registered residential home in Lockwood on the cwjtskirts of Huddersfield. Five peop￿ have their own bedrooms and a shared bathrwm. lounge and kitchen area, and the sixth is a self-contained flat where one person Irves Semi￿lndependenty. Al thè placements are funded through the lo￿1 authority and we have no vacanaes at present. One person has a paid job within Mencap in Kil￿eeS and the other five enjoy various activiies such as keep fc social clubs and our More2Do service. 100 Pennine Crescent Residential Hom• Eight people are supported at our CQC registefed residenbal home n Salendine Nook, Huddersfield. Th¢ propety comprises a 2-slorey house, with six bedrooms {Four Upstai￿ and ljvo downstairs) in the main house wlh a tsvo bedroomed level access tsjngalow attached. Al eight places are occupied and are funded by Kj'rklees Council with some additional NHS CHC funding for one person. There is no agreement yet from Kirklees Council (fomiedy Kirklees NeighbcyJrh(MJd Housing) to modemise the buildirvj but it would benefit from improvements and additional space. Mencap in Kirklees Trustees. Annual Report (Including Directors Report) Year Ended 31 Ma￿h 2021 Achlevements and perfOrn￿n¢e (continued) Castlo Hall Residentlal Home Casde Hall residential care home can support up to sixteen people in Ravenstr￿rPe near Dewsbury. We tend to support older people wrth a leaming disabilty WI￿ may have addIt￿n81 physical needs. There are len people being supported at the lime of writing this report. Caslle Hall residential home will close on or around 31sI March 2022. We are currenlly W￿Ing wrlh Ki￿eeS C￿nCil and Golden Lane Housing lo identify Supported living Settings that may be suitable for some of the existing people we support as well as potentially expandin9 to supp)rt others dependiry size of propertie$ and demand for our off¢r. Arena Day Servl¢e This service operales three days a week from its new hor￿ at Jo Cox House in B8tley and everyone who attends pays through a ￿1￿ct paymenL 11 is aimed at y(MJnger people wth a leaming disability who can travel to and from the service indopendenty. Th8 service has eapa¢ity for 36 places a week (12 per dayl. Branches Day Servlce 8ranches is based in Batley. North Kirklees. The team provKle support fve days a week for people aged over forty years have a leaming disability. The service is provided through a b1(￿k contract with Kirklees Council that requires us to offer up to 18 places per day and we have a small number of people who pay by direct payments and seff-fund. Branches members enjoy lots of activities from bowling. cycling, exercises. arts and crafts. sP￿ts centre activities, gardening. visits to the cinema and walking and the service is always o￿n to other ideas and suggesticrf)s. Wav•rf•y Hall Day S•Thic• Waverley Hall is based in Huddersffield. Wesl Yorkshire and sUpF￿5 adults with a leaming disability. The service is providefi through a bloth contract wth lQ"rklees Council that offers 40 places per day and we have small number of people WI￿ pay by direct payments and self-fijnd. The team at Waverfey Hall support people aged 18 and offers enough space for all the members to enjoy fulfilling and meaningfvl activitses both in centre or out and about in our local ry)mmunty. Supported Llvlng S•Thice At the close of this financial year the Serv￿ was suprth.ng 15 peoF4e a leaming disability to live in their ¢)wn homes. We support people at 5 addresses in a mLXture of single tenancies and shared houses. Their support is commissioned by Kirklees Council through a framework contract whereby individual packages ol support are Offe￿ to speu*i$t leaming disabihty providers. MO￿2D0 This service offers weekend breaks to people w51h a le*ning disabilty at a subsidisod rate of £30.00. The seryice is led by its members who pay a small tharge to attend planniThJ meeb.ngs and wl)o decide where to go. help to bwk the venuelaccommodation and arrange transport. We were thrilled lo receive funding again from the Big Lottery which allowed us to recrurt a More2Do assistant. Activities this year have again been ¢urtailed ty the Covid pandemic but the team have run bots of online activities to maintain their links. Trnstges, Annual Report (Including Directors Report) Year Ended 31 March 2021 Achievements and performanc• Iconlinued Social & Lelsure groups The Huddersfield social groups meeting on Monday. Wednesday & Thursday would have continued to ourish and to deliver a range of activibes for all levels of ability were il not for the pandemic. The Tuesday keep fit session is Fopular with people we support but again has had to be suspended due lo the pandemic. We hope lo reopen the clubs as soon as we are able to manage this safely. Frtendcap and Super Tuesday are s(Kial groups held on a Tuesday mofning and Friday evening at our Jo Cox House venue. The services are subsidised by Mencap in Kirklees but the members contribute towards ¢osts. The seNices were suspended during the height of the pandemic but have reopened now in a Covid secure way. Volunteers At Mencap in Kirklees we have a number of people who volunteer lo WO￿ in services such as Arena, Friendcap. Super Tuesday and More2Do. We need to recrurt more volunteers for the benefits they bring to people wg support and this will bè one of our otyeckn.ves in the next finanual year General revlaw As we moved into a second yew of the COVID pandern￿ many of the challenges that faced us in the first year remained. Following a brief easing of reslrictions for Chrislmas 2020. all of the UK went into a third lock down from January 2021. Our supported living and residential servTrces have rernained fully operational during the period and our day services have offered limited places and outreach. Some of the day service staff were deployed to work in the care homes that remained open throughout tho pandemic. During this period the COVID vaccinabon programme ramped up significantly and as at March 2021 67% of our staff had been fulty vacanated and as at September 2021 this figure was 85%. The management and staff have done their utrnost to keep our services operational and safe. We thank them all for their continued effort and support which has been sectind to none. Kirklees Council have supported their contracted pro￿derS throughout the pandemic and ensured that none suffered financially due to closures. The majority of the services we deliver are under contract lo Kirklees Council and they have paid the fvll value of Ihe contracted seNces even where these $erviees have been operating al reduced capacity. We also had assurances from the Big Lottery that Ouf only grant funded project More2do would not be affected. Our care staff and support services are classed as key workers during the pandémic. During the year Mtcrosoft Office 365 was successfully rolled out across the organisatK)n. IT equipment has been updated across our Ser¥￿eS. The combination of updated IT equipment and Office 365 has enabled home working for those who are able during the pandemic. Meetings have been conducted remotely using platforms such as M￿rOSOft TEAMS and Zi)om. In November 2020 we completed our office move fr(Nn Brunswid( House to Independence House. The new office is on trbe groun(J floor with level access thrcMJghcoJl. The space is modem. fiexible. cost effective and will be more suitable for our future needs. The new addrèss is Independence House. Holly Bank Road. Lindley. Huddersfiekl. HD3 3LX. The CQC re-inspeclion of caS￿e Hall was due in March 2020 but was postp)ned to July 2020 due to COVID19. The re-inspection showed significant improvement and is now classed as Required Improvement. Our other regulated senrfices remain at CQC "G(x#d". Mencap In Kirklees Trustees, Annual Report (Including Directors Report) Year Ended 31 March 2021 Achl•vements and ￿rforManc* (¢ontinu•d) In January 2021 we were reassessed by ISOQAR aThJ retained the ISO 9001 qualty award for 'the management and CcWrdinat￿n of services. advice & support to people with a 18aming disabilty and their carers.. We also suceesslully retained CHAS accredited ststus during the year. In December 2020 we held our first ever virtual Christmas concert. It wasn't quite the same as our usual celebrab.on but it was enjoyed by all that parkncipated. Flnanclal Revlew Income streams to Marth 2021 have large￿ been unaffected during the COVID pandemic and addibonal funding has been ￿ceiVed via the LA and the infection control fvrKI. The charity has been financially well supported during the pandemic which has been vital during extremely challengiThJ times. Totsl incoming resources fty the year amounted to £3.453.213 £ 12020: £3.399.4451 a small increase of £53.768. The total r*s￿r¢e$ expended for the year decreased from £3.$04.882 12020) to £3.186.939 a signifficant decrease of £317.943. The most notable reduction in expenditure came from the agency labour expense which fell by £168K from the prévious finanual year. Other operating costs have fallen du8 to services operating at reduced capacity to facililate safe COVID working. The ¢harity madè an operating surplus of £266.274 to thé year ending March 2021 (2020 -£125.4371. The surplus was clearly assisted by the 5vJnfficant expenditure reduction rnenlioned above but also a result of the dosure of our domKiliary care service (Oct 2020} vknich had been in defi￿t for many years. Our focus continues to be delivering support to the hi9hesl qualty standard we can, using the resources available as efficiently as possible. Futur Our first priority as we enter the n8Xt financial year wll be to ￿ntinue to respond to the challenges of CLYonav(ruslCovid 19 as we 9radualty retum to more nomial levels of functioning. We will be cautious and prioritise the ongoing safety of the people we support, our staff antj other stakeholders. Following the decision to dose Castle Hall by Kirklees Council our priority wll be to OFen additional supported living sites in Kirklees. We will work with Kirklees Council and varKJUS Registered Social Landlords including Golden Lane Housing to initially secure 2 supported living properties Ihal will accommodate 3 or 4 people in each. In the inierim period w8 are working with existing people we support and stsff * Casue Hall to secure the besl powble oUtC￿￿eS ts both groups. We will further consolidate our work with l.T. systems by introducing Digital Social Care Record5 IDSCR) and analysis of inodenls. awdents and complaints. We have reviewed the offer of several suppliers of this soflware and will decide on the way forward during 2022. We wll also further explore the functionality of our existing Ptyjple Plannw system lo aulomate the payroll pr(K￿. We will roll out our new training system new training provisic￿ {E Leaming for You IELFYII and havg thi$ fvlly operational by the end of 2021. This will significanty enhance the quaiity of thg online tTaining and streamline th9 administrative sid9 of Leaming and Development. Lmger lemi we will review Ihe suitabilty and ￿ndrtIOn of all our properties io ensure they meet modem $landard$. We wll have agreed a ￿4￿ to ensure that the support needs of the residents at 100 Pennine Crescent can continuo to be met. At least one of the regulated seTrices have athieved a rating of Outstanding from CQC. Mencap in Kirklees Trustees, Annual Report (Including Directors Report) Year Ended 31 March 2021 Flnan¢lal Revlew (contlnued) Fixèd Assets The fixed assets of the cornpany represent the propety al Waverley Hall. fixturgs. Off￿ equijrnent. ¥￿IalIst equipment for use in ￿sidential homes and a motor vehide. Deslgnat¢d Fund The designated fund has been shown separately in the accounts for clarity, and is made up of two separate fvnds. Casde Hall residential home wll dose on or around the 31• Ma￿h 2022. The board of tnjstees have agreed lo designate £150.000 to assist wlh the move io supported living over the following 12-18 Months. If necessary this will be to renovations or adaptations to existing properties. fund void exposure and cover any legal and professional fees inpjrred. It wll also bg to support any additional Cost associated with thè dosure of Casue Hall. The balance on the designated fund for future expendilure al 31• March 2021 is £164.554 {2020.. £14,554). The balance on the designated revaluation reserve at 31 March 2021 is £217.378 (2020.. £217,378) Reserves Policy Thè trustees have reviewed the reserrfes polity a￿1 in doiThJ so taken guidance from 'Beyond Reserves. (ACEVO. 2012). The review identffied all fvnding sources at risk and other events which would have a negative impad on the financial viability of the (xganisation over the néxt 3 yeats. Based on this risk analysis Ihe trustèes concluded that to ensure eonts.nuty of services a sum equivalent to three months operating costs (£787.7111 would be appropriate. The actual reserve$ at 31 March 2021 were £1.194.519 12020= £928.2451 of which £268.077 12020: £294.7461 are represented by Fixed Assets leaving £926.442 in a readily realisable form. However. £90,843 is for use on specrfic projects aThl £164.554 deggnated as explained above leaving unreslri¢ied free reserves of £671,045. The Trustees are aware that current reseThes fall short of the three months operating costs identified above. however they wish to keep the existing reserves policy as an aspirational largeL Ethlcal Fundraising Policy Pollcy statement Mencap in Kirklees (MIK) is prtyJd to support people with le￿Ing difficulties and the* families. To help ensure we have the availabilty of ongoing funds to use for enriching lives and lo pay for the wcKk we do. MIK aims to maintain a broad base of different funding sources. The wrpose of this policy is to ensure clarity and openness lo all stakeholders. AJI staff involved in fundraising have a responsibility to be aware and have a thorough understanding ol the ethical issues refe￿ed to in this polw. Pollcy alms The following policy will wuine h(yw Men¢ap in Kirklee$ IMIK) will opgrat¢ and abide by the Charity Commission (CCI guidelines, best practice aThJ legal frameworks and follow best pracbce from the Institute of FundraisirvJ {1 of F). Moncap in Kirklees Trustees, Annual Report Ilncluding Directors Reportl Year Ended 31 March 2021 Ethlcal Fundraising Pollcy {contlnutd) Detall MIK activety seeks opportunities to Wf>rk with extemal organisations and indivwjuals to achieve shared objectives. MIK will maintain their independence and will not allow extemal partnerships to bring the name (rf MIK into disreputè. Guldance on acceptlng donatlons MIK accepts financial support from. and pathership working with. companies and individuals on the following conditions= Donations aNJ support are believed to resu￿ in positr¥e outLXJmes for those MIK supporL There wiil be no adverse publicty frorn receiving a donation, supFort or gift-in-kind. The indNidual or company supporting MIK will not attempt to influence policy or deasions No 8nd￿Sements of products or seNees wdl be given to $UPF￿ers by MIK. We concur the Fundraisirrfj Regulatorfs Promise lo be open. honest. fair legal. MIK complies will all relevant legislation including money laundering rules. the Bribery Act and Charity Commission guidance, including terrorism and politKal activty. MIK therefore *vuld not accept any of the following where the donation: Was known lo be associated with erminal sowces Would hèlp further a donorfs personal objectives w￿1￿ lead lo a possible dedine in support for MIK Would othepwise signrficanlly damage MIICS reputa￿￿ Comrnuni¢ating With donors and ko¢ping r•cofds MIK will ensure that elear, honest infonnab.on is given to supporters on the work MIK undertake. to openly report on how funds are spent and manage donors. infomiation reswnsibly. We will compty the Charity Commission and UK law in every respect. including those regarding openness and honesty wtih wr supwters and members of the public. Only MIK will have direct access lo the fundraising dalabase and Irst of donors (individuals and companies) and this data will be held in accordance to GDPR legislati¢)n (May 20181. The database will not be shared with third party organisations and informatim govemance w￿1 be in place for staff with reslricted access to the database. All communication wth ¢j¢Y￿r$ (￿th offline arKI online) will receive opt-in choice lo receive further information and updates froffl the tharity. We wll respect the privacy and contact preferences of all donors. We will respMd promptly to requests to cease contacts or o)mplaints and act as best we can to address Mencap in Kirkleos Trustees, Annual Report Oncludlng Directors Report) Year Ended 31 March 2021 Ethlcal Fundraislng Poll¢y {continuedl Rgfusal$ We abide by the law whth requires us. in decidirvj whets to accepl or refvse a donation. to consider which action is in the charity's best overall interest. We wll noL however. accept donations made by donry5 wh)se actsviknes appear to be in direct conflict with the best interests of those we supporL The reswjnsibilty of the judgement on vthether MIK sh￿Id r8fus9 a donation lays with the Senior Management team and uttwnately the Bo¥d of Trustees. Uso of donations If supporters wish to donate to a Specif￿ area ol MIK'S work (s￿h as Mrye2Do or Arena) they may make a restr(cled donation by providing written instructions lo this effect wth their donation. MIK will where possible respect a donorfs wshgs. Handllng of Gash donatlons and gifts In klnd A receipt will be used to eaplure the data and donation detail. Receipts are held in the accounts departmenL Each external ￿te also has a receipt book. The guKlelines are lisled on the receipt books. Glft-ald de¢laratlon Gift-aid declaration forms wll be sent to all widividud donors Up(￿ receipt of a donation or gift-in-kind. Th8 Fundraising Manager will manage this infonnalion in accordance with GDPR and Charity Commission rules, with the Director of &Jsiness arKI Finar￿e hawng overall responsibility for the administrakn'on of funds and the gift-aid returns. COVID Ongolng impact on Mencap in Klrklees The coronavirus pandemic that started in March 2020 and is still ongoing, posed challenges we had not anticipated. Some semces had to close due to govemment guidance so staff were deployed lo work in thè residential care homes that remained open. The saf6ty of the F¢Op￿ we support and our staff remains out utmost priority. We have carried out a COVID-19 risk assessment and shared the resurts wth the people who work here We have deaning. handwashing and hy9￿ne pr￿edureS in line thtyth guidance We have tsken all reasonable steps to help peotAe th safety from a COVID-19 Secure workplace or work from home We have taken all reasonabte steps to maintsin a 2m distance in the workplace Where peop￿ cannot keep 2m apwt we have ensured at least a lm distance and taken all the Mit￿aling actions poswble to manage transmtssion risk Mencap in Kirklees Trustees. Annual Report (Including Directors Report) Year Ended 31 March 2021 Structure, gov•rnanGe and management Governlng Document The company was incorporated on 4 October 1989 under the Companies Act 1985. Being a company limited by guarantee it is governed by its Memc*andum and Arttcles of Association. The company is also registered tharity and is therefore subjeet to the regulations of the Charity Commission. In the event of the company being wound up members are required to contribute an amount not exceeding £1. On 25 September 2008. a Special Resolution was passed by th8 Trustees agreeing to change the Company name from Huddersfield Mencap to Mencap in 1fj￿eeS. This was effective as al 30 September 2008. Appointm•nt of truslws I trustees including the chair. vi¢8 chair. treasurer and secretary are elected annually by the members of the charitable company attendin9 the Annual General Meeting in accordance wrth the Articles of Association. I trustees give their lime voluntarily and receive no benefits from the tharity. Any expenses reclaimed from the charity are set out in note 10 to the accounts. Trustee induction and training Trustees will undergo an orientation meeting to b￿f them on thwr legal obligations under charity and company law, the content of the Memorandum and NJticlés of Asscriatbon. the commiti8e and decision- making prQ￿esSeS. Ihe business plan and recent financial performance of the charity. During the induction meeting they will meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitalg the underL7king of their rolè. Organlsatlon The Ix•ard of trustees. whith can have up to 12 members. administers the charity. The board meets approximately 10 ts.mes a year as does the Sut￿committee covering finance and audit. A Chief Executsve and Director of Business and Finance are apFoinled by the trustees lo manage day to day operations of the charity. To facilrtate effective operations, Ihe Chief Executive and the Direetor of Businèss and Finance have delegated authority. within terms of delegat￿￿ aPF￿Ved by the Iruslees. for operational matters including finance, employment and service related a￿l¥lty. Related Parties The charity is affiliated to Royal Mer￿p and we share cixnmon values however we do not receive any funding from the national body. 10 Mencap in Kirklees Trustees, Annual Report (Including Directors Report) Year Ended 31 March 2021 Trustees. responslbllllles The trustees (who are also directors of Mencap in ￿rklee9 for the purp)ses of company lawl are responsible for preparing the Trustees. Annual Report and the financial statements in accordance with applicable law and United Kingdom Ac£ounting Stsndards (United Kingdom Generally Accepted Accounting Praclicel. Company law requires the trustees to prepare financial statements for each financial year, which give a tru8 and fair view of the state of affairs of the charilalje company and of the incoming resources and application of r&50urces. induding the income and expenditure. of lh8 ehantable eompany for that pemd. In preparing these financial statements, the tmstees aro required to.. select suitable accounting poliaes and then ap￿Y them consislently-, observe the methods and prineiples in the Charities SORP 2019 IFRS 102). make judgements and estimates ihat are reasonable and priKlent". state whether applicable UK Accounting Standards have been followed, subject to any material departures disdosed arKI explained in the financial stalemenls: prepare the financial stalernents on the going concern basis unless it is inappropriate to presume that the tharitable i¥mpany will continue in operatson. The trustees are responsible for keeping adequate accounling records that disclose with reasonable accuracy al any time the finanual posrtion of the charitable company and enable them to ensure that the financial statement5 comply ￿th the Companies Act 2006. They are also resp)nsible for safeguarding the assets of the charitsble company and hence ftjr taking reasonable steps for the wevention and deteciion of fraud and other irregularities. The trustees are responsible for the marnlenance and integrity of the corporate and financlal infornialion incluiled on thé eharilable company's website. Legislation in the United Kingdom goveming the preparation and dissemination of financial siatements may differ from legislation in otherjuri5dictions. Disclosure of information to the auditors W•, the directors of the ¢ornpany who held offts at the date of approval of these financkql stalements as sel out above each confim. so far as we are awwe. IhaL thers is no relgvant audit inf0m￿tiOn ofwtrich the charitat4e company's auditrys are unaware,. and we have taken all the steps that we wht to have iaken as direclors in order to make ourselves aware of any relevant audit inf0m￿tion and to establish that the c¢mpany's auditors are aware of that information. In approving the Trustees. Annual Report. we also approve the Directors Report included therein, in our capacty as company direclors. On behalf of the board Jill Robson. Tn￿tee 14 October 2021 Mencap in Kirklees Independent Auditovs Report to the members of Mencap in Kirklees Year Ended 31 March 2021 Oplnlon Wg have audited the finanual statements of Mencap in I￿￿ee$ {Ihe 'charitable company'l for the year ended 31 March 2021 which comprise the Statement of Finanaal Activities, the 8alance Sheet. the Statement of Cash Flows and notes to the financial ststements. including a summary of significant. a¢￿unting polities. Thè financial ￿por￿"n9 framewot* Ihat has been applied in their preparation is applicable law and Uniled Kingdom Accounting Standards. including Finanoal Reporting Standard 102 The Financial Reporting Standard applicable in th8 UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion tho financial ststefnents". ve a true and fair view of the stsle of the charilable company's affairs as al 31 March 2021. and of its in¢oming resourtss and appl￿tion of resourc8s. induding its intsjme and expendilure, for the year then ende¢J'. have been properfy prepared in accordance with Uniw Kingdom Generally Accepled Accounting Practice,. and have been prepare(l in accordance with the requirements of the Companies Aet 2006. 8asls for oplnlon We conducted our audit in aceordarte with International Standards on Audib'ng (UK} IISAS (UK)) and applicable law. Our responsibilities undw tI￿se standards are further described in the Auditorfy responsibilities for the audit of the financial statements section of our reporL We are independent of the ¢harilable wnpany in aceordance with the ethical requiremenlg that are relevant to our audil of the financial statements in the UK, including the FRC'S Ethical Slandard, and we have fvlfilled our other ethical responsibilities in accordance wilh tsse requirements. We believe that the audit èvidence w• have obtained is sufficient and appropriate to provide a basis for our opintsn. Concluslons relallng to golng conurn In audity'ng the financial statements. we have concluded that the tru51ees' use of the going concem basis of accounting in the preparation of the financial statements is approF)riale. Based on the work we have perforrned. we have not Klentffie(l any fflaierial uncertainties relating to events or conditions that. indiv¢dually or collectively. may cast significanl doubl on the charitable companvs ability to continue as a going concem for a period of at least ts¥91ve months fri>m when the financ￿1 gLitements are authorised for issue. Our resp)nsibilities and the responsibilities of the trustees *ith respect lo going concem are describ9d in the relevant sections of this reporL Other infomiatlon The trustees are responsible for the other infonnation. The other infomkition ￿mpriSeS the information induded in the trustees. annual report. other than the finanoal statements and our auéitorfs ￿pOrt Ihereon. Our opinion on the financial statements dces not cover Ihe other infomiation and. 8xcepl lo the extent otherwise explic1￿Y stated in our reporL we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements. our responsibilty is to read the other information and, in doing so. consider whether the other information is materially inconsistent with the financial ststements or our knowledge obtained in the audit or othen¥ise appears to be materialty misstated. If we identify such material ineonsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If. based on the work we have perfOrn￿d. we conclude that tt*re is a malgrial fflisstatement of this other infornialion. wfr are required to report Ihat facL We have nothing to report in this regexd. Icontinued . .] 12 Mgncap in Kirklees Independent Auditof s Report Year Ended 31 March 2021 Opinions on other matters pr•s¢rlbed by th• Companles Act 2006 In our opinion. based on the work undertaken in the course of the auditr. the infomiation given in Ihe trustees. report C￿￿rp(￿atsng the directors. report) for the financial year for which the financial statements arg prepared is consistent wrth the financial statements.. and Ihe directors. report has been prepared in a¢clyd*￿e with applicable legal requirements. Matters on whlch we are requlred to report by exvpdon In thè light of our knowledge and understsnding of the charitable company and its environment obtained in the course of the audit. we have not identified material misststements in the direct¢)rs' r6POrt. We have nothing to report in respect of the following matters in relation to which thg Companies Aet 2006 requires us to report lo you rf. in our opinion.. adequate accounting recc*ds have not been kepL or retums adequate for our audrt have nol been received from branches not visited by us: or the ffftarKial statements are not in agreement with the accounting record$ and retums; or certain diselosures of directors. refnuneration speufied by law are not made: or we have not receNed all the inf0m￿tion and explanabons we require ts our a￿111,. c the trustèe5 were not entiled to prepare the financial ststements in accordance wtlh the small companies. regime and take advantage of the small companies, exemption from the requirement to prepare a strategic rewt. ResponslbIliti￿ ol trustees As explained more fully in the trustees. responsibilities ststement sel out on page 12. the trustees {who 8re also the directors of the charitable company for the purposes of company lawl are responsible lor the preparation of the financial slalements and for being s81isfied that they give a true and fair view, and for such intemal control as the tnjstees delemiine is necessary to enable the preparation of financial statement5 that are free from material misstatement, whether due to fraud or error. In preparing the financial statements. thg trustees are reswnsible for assessing the charitable company s ability to continug as a going ￿ncern. disclosing. as applicable, rnatters related to going concem and using the going coneem basis of accounting unless the trustees either intend lo liquidate the charitable company or to cease operations. or have no ￿aliStiC altemative but to do so_ Audltoes responsibilities for the audit of the trlftanclal statements Our objectives are lo obtain reasonable assurance abcArt whether the finanoal statements as a whole are fre¢ from material misstatement. whether due to fraud or error. and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misslatement when it exists. Misststements can arise from fraud or error and are considerèd material rf, indNKlualty or in the aggregate. they could reasonabty be exFected lo influence the economic decisions of users taken on the basis of these financial sLitements. l¢ontinued 13 Moncap In Klrklees Independent Auditorfs Report Year Ended 31 March 2021 AudSto¢s responslbSlhles for the Jud￿ of the tlnanclal statements (contlnu8d) Irregularities. including fraud. are instan¢es of n(m•compliance with 18WS and regulations. We design procedures in line with responsibilit￿$. ouuined aix)Ye, to detect material misstatements in respect of irregularits'es, including fraud. The extent to whth our procedures are capabl8 of detecting i￿e9U1a￿tie$. including fraud is detailed bebw.. We gained an understandirvJ of the legal and regulatory framework applieable to the charitable company, considered the risk of acts by Management and the Trustees which were contrary to applicable laws and regulations, induding fraud. We made enquiries (rf the Trustees to obtain further understanding of risks of non-compliance. We focused on laws and regulations ttwt could give rtse to a matorial misstatement in the financial statements. Our tests included. but were not limrted to: agreement of the financial sLitement disd¢)sures to undertying $uprM)rling documentation: enquiries of management regar(ling known or suspected ￿5￿nCeS of non-¢ompliance with laws and regulations" re￿¢W of minutes of the Trustees. Board meetings throjghout the year. a obtaining an underslanding of the control enwn)nment in place to prevent and detgcl irregularits'e5. Our audil procethres were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not det￿ts.ng a material misstatement due to fraud is higher than the risk of not detecting one resulting from error. as fraud may invO￿e deliberate concealment by. for example, forgery, misrepresentations or Ihrough collusi¢)n. There are inherent limitatiMs in Ihe audit procedures performed and the further removed non-compliance with laws and regulatsons is from the •vents and transa¢tions flected in the finarrial ststements. the less likely we are to become aware of it. As part ol an audit in accordance wrth ISAS (UK). we exgrcise professional judgmènt and maintain professional scepticism throughc￿ the audit. We also: Identrfy and assess the risks of material misstatement of the fina￿la1 statements. whether due to fraud or error. design and perforrn audit procedures responsive to those nsks. and obtain auéit evidence that is sulfiaent and apwopriate to F￿VIde a basis for our opinion. The risk of not detecting a material misstatement resuttin9 from fraud is higher than for one resulting from error. as fraud may involve collU￿On. forgery. Intent￿)nal omisstons. misrepresentations. or the override of intemal control. Oblain an understanding of intemal control relevant lo the audit in order to design audit procedu that are appropriate in the eireumstances, but not for the purpose of expressing an opinion on the effectNenes5 of the charitsble company s inlemal control. Evaluate the appropriateness ol accounting policies used and the reasonableness of accounting estimates and related disdosures made by the Irustees. cO￿lUde on the approprialgness of the trustees. usg ofthe gjing concern basis of accounting and. based on the audit evidence obtained. whether a material uncertainty exi81s related to events or conditj.ons that may cast signrficant doubt on the charitable company's abilsty lo continue as a going concem. Ifwe conclude that a material uncertainty exists. we are required to draw attentron in our audilorfs report to the related disclosures in the financial slaiem9nts or. if such disclosures are inadequate, to modfy our opinion. Our condusions arè based on the audit evidence obtained up to the dale of our auditorf$ report. However. future events or ¢on¢Jrtions may causo tho Charitable ¢ompany lo cease to ¢ontinue as a going ¢oncem. Evaluate the overall presentation, strudure and ¢ont¢nt of the financial ststements, induding the dTrsclosures. and whether the financial statements represent the undertying trdnsactKJns and events in a manner that achieves fair presentst1￿. Icontinued . .] 14 Mencap in Klrklees Independent Auditorfs Report Year Ended 31 March 2021 We communicate with those charged with govemance regarding. among oth&r matters. the planned $￿pe and liming of Ihe audit an(J significant audit findings. including any significant def￿lenCieS in internal control that we idenlify during our audit. Use of our report This report is made solety to tho chantable company's members. as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company s members those matters we are required to state to them in an auditor's report and for no other Pu￿Ose. To the fullest extent permitted by law. we do not accept ¢x assume resp￿SibilIty to anyone other than the charitable company and the charitable compan￿$ members as a body. for cmjr audit Wc￿k. for this rgport. or for the opinions we have fonned. 35 Weslgale HUdder$f￿ld HD1 1PA 14 October 2021 Helen Solomons ISeni(x Statutory Auditor) For and on behaff of Whe8￿11 & Sudworth Limrted. Statutory Auditor 15 Menrap in Kirklees SLitement of Financial Activities (including Income and expenditure account) Year Ended 31 March 2021 2021 Unrestrfcted Deslgnated Restrictod funds funds funds 2020 Total Totsl In￿me and endowments from: Donations and legaaes Charitable activities Other trading activibes Investments 64,524 3.347.139 390 39.824 64.914 3.386.963 1.090 246 25.307 3.336.837 35.837 1,464 246 Total Income and endowments 3.412,999 40,214 3,453,213 3,399.445 Experbdlture on: Chantable activities Raising funds 3.090.999 59.486 36.454 3.127.453 59.486 3.499.998 4.884 Total ex￿n￿l￿re 3,150.485 36.454 3.186,939 3,504,882 N•t ineomellexp•nditurn) 262,514 3.760 266,274 110S.4371 Transfers betw•en funds (150.tYXI) 150.000 Other recognised losses (Losses) on revaluation of fixed (20,0001 Net movfjmènt In funds 112.514 150,¢JX) 3,760 266,274 (125,437) Re¢onclllatlon of funds: Total fijndg brvught foTh¥ard 16 609,230 231,932 87.083 928,245 1,053.682 Total funds Carrled forward 16 721.744 381.932 90.843 1.194,519 928.245 All Income and expendrture derive from cg)ntinuing activ[t￿s. The statement of financial activities Indudos all gains and losses rgcc•Jntsed rtur￿ the year. The Th)tes on pages 20 to 37 forni part of these finanaal statements. 16 Mencap In Kirklees ststement of Financial Activities (induding income and expenditure account) Year Ended 31 Ma￿h 2020 2020 Unrestrlcted Designated Restrfcted fund$ funds funds 2019 Total Total Income and endowments from: Donations and legaues Charitable aclivities Other trading activities Investments 14.075 3,240.726 17.577 1,464 11,232 96,111 18,260 25.307 3.336,837 35,837 1,464 16,221 3.346,898 30,424 1,160 T¢)tal Income and endowments 3.273.842 125.603 3.399.445 3.394.703 Expendhur• ¢Jn: Charitable activities Raising funds 3.390.745 4.479 109,253 405 3,499.998 4.884 3.469.878 6.677 Total expendlture 3.395.224 109.658 3.504.882 3.476.555 Not (expendlture) I Income (121.382) 15,945 (105.437) 181,852) Transf•rs between funds 60.691 160,691) Other recognlsed losses {Losses) on revaluation of fixed assets (20,fXJO) (20,000) Net movemerrt In funds (60.691) 180.691) 15.945 {125.4371 181.8521 Reconclllallon of funds: Total funds bri)uthl foThYard 16 669.921 312.623 71.138 1.053,682 1,135,534 Total funds Carri￿ fornard 16 609,230 231,932 87,083 928.245 1,053,682 l income and expendilure derive frryn continuing activit￿. The statement of financial a¢tiwties indudès al gains and iossos recognised during the year. The notes on pages 20 to 37 fom part of Ihese financial state￿nts. 17 MO￿aP in Kirkleos Balance Sheel Year Ended 31 March 2021 2021 2020 Fixed assets Tangible assets 12 268,077 294.746 Current assols Debtors Cash at bank and in harKI 13 268.227 1,018.399 353.534 549.749 1.286.626 903.283 Credltors: amounts falllng due wlthln one year 14 {360.1841 {269.7841 Nel curr•nt assets 926.442 633.499 Nét a$s•ts 1.194.519 928.245 Charlty Funds Restricted funds Unreslricled fvnds Designatod funds 16 16 16 90.843 721,744 381.932 87.083 609.230 231.932 Total charlty funds 1.194.519 928,245 These financial slatements have been prepared in accordance with the Fwovisions applieable to companies subject lo the small companies. regime and in accordance with FRS 102 The Financial Reming Standard applicable in the UK and Republic of Ireland,. The financial stslements were approve(l and aUth￿Sed for issue by the Board on 14 October 2021. Signed on behatf of the board of trustees Jill Rc*son. Truste8 The notes on pages 20 to 37 form part oftt)gse finanaal stalorywts. Company registrattcm number: 2428994 18 Mencap in Kirklees Statement of Cash Flows Year Ended 31 March 2021 2021 2020 Cash flow frgm op•rnling activities 18 482.394 (127,1721 Net cash fl¢Jw from operatlng actlvltles 482,ya4 (127.172) Cash flow from invesllng activitles Payments to acquire tangible fixed assets Interest received (13,9901 246 {36,561) 1.464 N•t cash flow trorn Investlng actlvltl•s" (13,744) {35,097) Net Increa￿ l (decreaso) In ush and Cash equlval•nts 468.6SO (162.2691 Cash and cash equlvalents at 1 April 2020 549.749 712.018 Cash and cash oqulvalents at 31 March 2021 1,018,399 549.749 Cash and Cash •qufvalents conslsts ot. Cash at bank and ￿ hand 1.018.399 549,749 Cash and cash equivalents •t 31 March 2021 1,018,399 549.749 The notes on pages 20 to 37 fomi part of th6se finan¢ial statements. 19 Mencap In Kirklees Notes to the Financial sL￿ements Year Ended 31 March 2021 Summary of slgnlficant accountlng pollcles (•) General Inlorrnatlon and basis of preparatlon Meneap in Kirklees is a registered private charitable company, limited by guarantee registered in ENJland and Wales. In the event of th8 charity being wound up. the Ivabilty in respect of the guarantee is limited to £1 per member of the chanty- The add￿$$ of the registered office is given in the charity infomialion on page 1 of these financial statements. The nature of the charity's operations and principal activities are the suppjrt of individuals ￿th disabiliknes and their support netsvork, this ks detailed further in Ihe tnjstees reF#yL The charity constitutes a public benefft entity as defined by FRS 102. The financial statements have been prepared in accordance wilh Accounting and Repo￿n9 by Charities.. Statement of Rècommended PraetKe applicable lo tharities preparing their accounts in accordance wtth the Financial Reporting Standard applicable in the United Kingdcrfn and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 1021. the Charities Act 2011. the Ctynpanies Acl 2tM)6 and UK Generalty AC￿pIed Practrco. The financial statements are wepared on a going concern basis under the historical cost tA)nvention, dified to indude certain items at fair value. The financial statements are prepared in sleding which is the functional currency ol the charity. and rwnded to the nea￿st £. The charitable company has availed i158lf of Paragraph 411) of Schedule 1 of The Small Companies and Groups (Accounts and Directors. ReFMYt) Regulations 2008 and adapted the Companies Act fomiats to reflect the spcial nature of the compan￿$ actsvrt*s. The significant accounting policies applied in the preparation of these financial statements are set out below. These polic￿$ have been ￿$1StentIY applied to all years presented unless otherwise ststed. (b) Funds Unrestricted fvnds are available for use at the discretion of the trustees in futherance of the general ijbjectwes of the charity and which have not been designated for other purposes. Designated funds cornprise unrestricted fvnds thal have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial stalemenls. Restricted fvnds a￿ funds whith are to be used in aecordanc6 with specific resthctions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the spgufic fund. The airn and use of eaeh restricted fund is set out in the notes to the financial stateM￿ts. (cl Incom• rKognbtion All incoming resources. indudtng resident fees. are induded in the Statement of Fin8ncrdl ActNities (SOFA) when the charity is legally entilled to the income after any performance condition5 have been met. the amount can be measured reliabty and it 15 wobable that the incomo will be ro¢aived. For donations to be recognised the charity will have been notified of the amounts and Ihe settlement dale in writing. If there are conditrons attached to Ihe donation and this requires a level of perfcrmanco before entitlement can be obtained then income is deferred un￿1 those conditions are fvlly met or the fulfilment of those condibons is within the control of the chanty and it is probable that thgy will be fuEfilled. Mencap in Kirklees Notes to the Financial Statements Year Ended 31 March 2021 Summary of slgnlhcant accounllng poli¢les {cOnllnu￿) (c) Income recognltlon (conllnued) Donated faCIl￿e$ and donated professKJnal semces are recognised in income al their fair value when their economic benefit is probable, it Can be measured reliably and th8 eharity has ¢ontrc4 over the item. Fair value is detemined on the ba5i% of the value of the gift to the charity- For example the amount the charity would be willing to pay in the open market for swh facilities and services. A corresponding amount is rec(>Jn¢sed in eXpenditsj￿. No amount is induded in Ihe financial statements for volunteer time wi line with the SORP {FRS 102). Further detail is given in the Trustegs. Annual ReporL Where practicable. grfts in kind donated for distribulion lo the beneficraries of the charity are in¢luded in stock and donations in the ffinancial statements upon receipt. If it is impracticable to assess the fair value at receipt or rf the costs to undertske such 8 valuation outweigh any benefits. then the fair valu8 is recognised as a comwnent of d￿atrOn$ when it is dislributed and an 4uivalent amount recognised as charitable expenditure. Fixed asset gifts in kind are recognised tpthen receivable and are included at fair Va￿e. They are not deferred over the lrfe of the asset. Legacy In￿Me is recognised Ythen the charity is enlitted to th8 income. Under SORP {FRS 102) il is the earfier of the charity being notified of an impending distribution or the legacy being received or if. before receipt. thère is Suff￿lent evidence that it is probable that the legacy will te received and the value of the incomirwJ resources can be measured wilh sufficient reliability. When the charity has received notification of a legacy but it is not possible to measure amount expected the legacy is treated as a ¢onb"ngenl asset and disclosed. Income from trading activities includes income eamed from fundraising events and trading activities to raise funds for the thanty. Income is received in exehange for supplying goods and services in order lo raise fvnds and is recognised when entl￿ement has 0￿￿rred. The Chanty Teceives government grants in respect of tts d￿ritable activities. Income from govemment and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met. it is probable that the income will be receNed and the amount Can be measurgd reliably. If gnkn"tJernent is not met then these aM￿nts are deferred. Investment income is earned through holding assets for nvestment purposes. Interest income is recognised using the effective interest method. Other income indudes income such as gains cm disposals crf tangible fixed as$&ts. Id} Expendlture recognltlon l expenditure is accounted tr t)n an accnjals basis aThJ has been dassif￿1 under headings that aggregate all costs relaled to the category. Expendilurg is recognised where there is a legal or constructive obligation to make payments to Ihird parbes. it is probable that the settlement will be required and the arnc￿nt of the ¢Jbligation can be measured reliabty. It is catègorised under the fcllowing headings". Costs of raising funds indudes costs associated ￿ fundrdising,. Expenditure on ehantable aebvities indudes costs incurred by the charity in the delivery of its activty and services to the bene[KIa￿S. and Other expenditure represents those items not falling into the catewes above. Irrecoverable VAT is charged as an expense againsl the activity for which expenditure arose. 21 Mencap In Kirklees Not05 to the Financial Statements Year Ended 31 March 2021 Summary of slgnlficant accounting pollcles Iconllnued) (el Support costs allocatlon Support costs are those that assist the work of the charity but do not drectly represent charitable activities and include office costs, govemance cosls, and administrab.ve payroll eosts. Thèy are incurred directy in support of expenditure on the objects of the charity. Where sUPPOrt costs cannot be direcuy attributed to partiojlar headifkg5 they have been allocated on a basis consistent with use of the resources. Premises overheads and other overheads have been allocated on an aetual use basis. Thè anatysis of these costs is ind￿￿ed in note 7. {fj Tanglble flxed assets Tangl￿e fixed assets arg staled at cost less accurnulated depreciation and acojmulated impalmenl losses other than the leasehohd land and t)uilding which is stated at Va￿atiOn. Cost includes costs direcuy attributsble to making Ihe asset capable of operating as intended. Depreciation is provided on all tan9$￿e fixed assets. al rates calculated to write off the cost. less estimated residual value. of each asset on a systematic basis over its exFected useful life as follows.. Leasehold land and buildings Leasehold improvefflents Fixtures and fithngs Computer equipment Motor vehides Over the tem) ofthe lease 25% straight line 2S% straight line 25% straight line 19) Debtors and credllors recelvable I payable wlthln one year Debtors and creditors with no staled interest rate and receivable or payable one year are recorded al transaction price. Any losses arising from impairment are recognised in expenditure. {h} Impalrni•nt Assets not rneasured at fair value are reviewed for any indication that the asset may be impaired al each balance sheet date. If such indication exists, the recoverable arnouni of the asset. or the asset's cash generating uniL is estirnated and Compared to the carying amount. Where the carying amount exceeds its recoverable amount. an impaimwil loss is recc*Jnised in Profit or loss unless the asset is carried al a revalued amount where impaiment loss is a revaluation decrease. (l) Leases Assets acquired under ffin8r￿e leases are caWalisÈd and depreciated over the shorter of the lease terni and the expected useful life of the asset. Minimum lease payments are apportioned ￿tween the finance charge and the reduction of the outstanding lease liability using the effective inleresl method. The related obligations, net of future finance charges. arg included in ¢rediiors. Rentals paYal￿e and receivable under operatiThJ leases are Cha￿ to the SOFA on a straight line basis over the period of the lease. til Employee ￿nefits When ern￿oYeeS have rerKlered seNce to Ihe short-term employee benefits to which I employee$ are entiued are recognised * the undis¢wntèd a￿￿)Unt expect•d to be paid in exchange for that seThice. The charty operates a defined contribution plan for the benefft of its employees. Contr(butions are expensed as Ihey teeome payable. Mencap in Kirklees Notes to the Financial Statements Year Ended 31 March 2021 Summary of significant a￿0￿￿tIng policiwJ (continu•dl (k) Tax The charity is an exempt chanty within the meaning of Sche￿Ie 3 of the Charities Act 2011 and is considèred to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore It meets the definition of a charita￿e company for UK ￿r￿)rab.0n tax purposes. 11) Going concern The financial statemerts have been prepared on a going concem basis as the trustees believe that no material uncertainlies exist. The trustees have wisidered the level of fijnds held and the expected level ol income and expenditure for 12 months from aulhorisin9 these financial statements. They believe that the budgeted income and exp8nditure is sufficient with the level of reserves for the charity to be able to conkn.nue as a going concem. Income from donatlons and legaGI•s 2021 2020 Donat￿nS other 64.914 25.307 64.914 25.307 In¢ome from donations and lega¢i8s was £64.914 (2020.. £25.307>. £39) {2020: £11,232) was attributable to restricted funds and £64.524 (2020: £14.075) was attn'butable to unrestricted lunds. Income from charftable acllvftles 2021 2020 Residential Day ca Community support Projects Other charitable activty 1,641.153 772.351 907,244 34.783 31,432 3.386.963 1,448.937 775,973 96S,273 123,754 22,900 3,336,837 Income from charitable activiknes was £3.386.963 (2020: £3.336.8371. £39,824 {2020'. £96,111) was attributable to restricted lunds and £3,347.139 (2020: £3,240.726} was attributable lo unrestricted funds. 23 Mencap In Kirklees Notes to the Financial Statements Yèar Ended 31 March 2021 Income from other tradlng actlvltles 2021 2020 Fundrwsing events Club subsenpt￿nS Rental income 496 594 14.766 21.071 1.090 35.837 Income from other trading activtknes was £1,090 {2020'. £35.837). £ nil12020.. £18.260) was attributable to restricted frjnds and £1.090 (2020: £17.577) was attributsble to ￿￿estricted fvnd$. Income from Investments 2021 2020 Bar* interest receivable 246 1,464 Income from investrnents wa5 £246 (2020: £1,464). Al was attfibutable to unrestricted fuTrJs. 24 Menc•p in lQrkle Nots8 to the Flnancial Statsmenis Year Ended 31 Ma￿h 2021 AnaWi of•xp•ndknv• ¢harii*bl• 2021 Totsl 2020 Tot•1 l*ludMwJ Salaries & Nl Agency iqwr Pen*on coniribubcrt Ho$pital fund Re¢ruilmgnV*fvwtsw Staff travel Volunteerexperw¥ 403.762 751.424 42,135 ion.701 2,636 41.794 6.367 2.189.756 171.272 47.621 16.887 2579 10.( 13211 19 117 29.515 2,040 7.174 7.816 96,379 41.113 54.486 11.349 14.SOS L￿￿￿and hè•1 Catering costs Telephone & rnca Otfw expenses IPPSI cleor￿rtg wo11• RepaiTS and fer￿$ Garknng Keep fit¢bs$s¥p•ws Holiday ts)st9 RegistratK)rnfo85 Bad debts Subscriplty ProfessvJnalfee5 Insurance 40.131 6.1 50.766 91,143 21.329 10.812 14391 6.518 104 919 312 46.174 31.7BB 146 14,613 2.599 96.395 3.297 4,274 19.899 7.879 117) 183 6,713 11,747 2.766 44.580 245 1478 3,412 36.$20 27.492 5.041 8.743 12 1WJ 11.768 167 11516 Note5 totht Financial Statemonts Y•af Ended 31 March 2021 Total Tolal 2021 X*21 2021 Ilncludlnu 2021 Ba￿ ￿hlIty￿¥d 1.175.L 816.887 .383 iW659 2,956,316 Training (x) Gpneral $undiiÈS lkn¢ rwspAw5 & TVI Motor exwn¥s CDmpuW sundrie$ DDrthonsthndrai%lrvJ expendrtwe Trips. (thng9 And Èvemcosts ¢I￿nt Day Care Seryices Deprec41￿ tharge Realk)caboD ofsupyleC* 2,770 JN45 7.473 4732 57,754 3,877 2213 16229 916 316 2.157 140 4,661 6#ts 214 413 31.45$ 379 104 1.8 9U 430.191 213.1 111.761 I.436.￿8 697.703 932.143 238 13).047 3,116.939 3,$04,M2 Expendrture on ra￿ry fund5 £59.4a6 12020.. £4.8841. t59.486 12020". t4.4791 of was aiknb￿a￿e to unre51rLted fund5 and En￿ 12020.. £4051 lo reststw fund$. Exp8n(hiwe w¥ £3.127.45312020'. £3.499.998lrfwhk* £36.4541%)20' £109.2531 iYa$ 8nribvtsb toNestrKled and £3.OW.YJ912ty20.. £3.35¥J.745)w&skntwta￿tO furrfJ5. GovemwK¥ ri*ts d£59.48612020'. £51077l¥e alth*. Men￿P in Kirkl•es Not•8 to the Fln•nclal Statemer Year Ended 31 March 2021 An1￿•0 of •xpendltuw• l<•Dtlnu•d) 2019 Total IlThdudlfio 2020 Salaiie5 & Nl AgeDGy labwr Pension contr*utKffls Hosptd fund Reeruilmenvadyertisre Slaff Ir* Vdunle8rew80S Rent and rats5 Light and heal C8terfrvJ costs Telephon8 & rnobi Offi￿ expenses IPPSI Cleaning 8ndwekfare Rèpalrs And renEwas G¥fJ¢Nng Keep frt d¥s$wp8w$ Holiday costs Re9kstralvJn I￿5 Bad debts Subscription$ ProfB$¥i¢nal fo8$ Ad¥￿tiSIng In6uranGe 842.519 146.526 17.691 2.199 812.112 24.L 16.2 11 ,913 2.189.756 1713n 47.621 1121,047 173,498 43,972 6,726 671 11.683 1.679 167 1.820 187 187 29.$15 1.475 17 91 337 45,132 2,852 #9,694 42.132 104,149 26.792 9.243 47.97B 72,OB1 IKJ7 1169 9.925 81 9.381 M6SJ ,7£6 91,143 21,329 10.112 4Z,330 #6,395 3.297 4.274 19.899 7.•79 41.Y6 53.152 24.S88 197 24.981 75.892 2.1* 1.516 13.724 12.268 155 3.470 270 134 102 6.499 49 5,453 15,771 9,316 754 5,311 37.106 4,545 4gJ 2.762 4.731 74 12,842 3.482 19.168 2.LK13 105 lo.￿9 4146 1&5 27.492 27.474 Mencap In Klwkl805 Not08 totho Fina￿al Statements Ye•r Endod 31 Il•r¢h 2021 2020 Tot 2019 Total Ilncludi Govem•ncel b￿￿9ht1￿rt 1.3￿.72? 91S522 15.334 134.7%) 1gS6316 Tr•nlrKJ Genef4 $undrle8 Qn¢ r•spAPUS &TVI 3.779 1.428 7An 4732 $7.754 3,877 9,001 18.645 1.818 2.C*1 17 12.381 4217 1,071J CornWt*r$u￿fte5 Donabonthndrai*ThJ Trips. and Èvefflcosts cl￿nI DAY Care Serw Depreualicn charge 1.155 573 140 1.140 3.114 2rJ 28.134 165.434 1.096 5.810 1(6. $60 426,672 99.324 3.163 430.191 1.530.073 744.473 1.017.420 18.749 194.167 4504112 3N76,555 Mencap in Klrkle80 Notes to the Flnanclal Stat4monts Y•ar End8d 31 M¥ch 2021 D4yC•re 2D21 T•i•l T•i•l 2021 2021 20294 20.439 2.182 90,632 $3,20 General officeand fiD*n¢e siaff Communi¢alv Office expense Payrdl fv¥uressW (￿ls}￿Y RwistralwJn fees and subSLrytvMs Bankcharyes Profe55wJnal fw5 Advthtising Ctynwierey• 0epredati￿ ch¥tg8 dÈbt 132.7 4.414 .115 .610 2.314 3.172 7.432 247 339 29.728 292.744 9,2#5 25,161 10.261 14064 3.149 2.r28 1.420 153 611 342 S,927 2,015 1.049 314 5.152 1.(￿7 316 5.189 2X) 4.752 2.075 451 135 2.216 1.402 1.59• 9.(rf5 4.718 Y)7 21.072 9.202 2.836 2.379 16.349 273 expendhure 1.024 $37 213.183 110.966 111.761 11.933 47,726 4￿.$69 436,656 Alencap In Klrklee8 Note8 to the Flnanclal Stat•Thnts Y•ar Ended 31 Alurh 2021 C¢qhrnwWy R•W•n¥•l D*y C¥• 2020 2020 T¢thi Tot 20.162 13,1L 12.285 5,125 47.15• General cffte I￿￿ rnènce slaff Crthm￿1C&IIo￿S Offi￿ expenses P8yrdl pIr￿S￿r￿j COgt&lAccy Registralyjnfees and subscnwk)r Bank Charges Profes￿0￿81 f Adver￿sIng 110,LVJ1 3.574 9.676 70.517 66.097 2.146 2,105 27,5T5 695 2,424 286.278 268,799 11.349 19.159 321 6,19B 25.162 511 4927 7.173 1109 1.&51 19) 12 153 765 485 1.515 874 2.350 34,925 3,364 14.422 9.069 1.957 1.240 4.027 275 174 1,937 6,2B7 1.163 3.TT5 37 12D 67 14349 9,070 4,647 OeprecK4I￿n charge Oonalion expendrture 313 167 1.194 1.119 165.434 1(6.966 93.324 1163 14.867 41.437 430.191 42QST2 Mencap In Kirklees Notes to the Financial SLitements Year Ended 31 March 2021 AuditoVs r•muneratlon 2021 2020 Auditor's remuneration 11,760 11.640 11,760 11.640 All of tho above costs were attribulable to unrestrirxed funds in both years. Net Income l {•¥pendI￿rg) for th• y¢•r Net income I lexpgfKliture) is ststed aftèr dwrging: 2021 2020 Depreciation of tangible fixed assets 40.659 43.013 Audilorfs remuneration - Audit services Other non-audTI sepiices Operating lease rentsls- LarKI and buildings Flant and equipment 11.760 6.246 110.899 36.754 11.640 7,074 79,233 39.530 Trustees iidemnty inswance 420 1,114 10 Trustees. and key management yrsonnel r4muneration and expensos The trustees neither receNed nor waived any remuneTation during the year (2020: £Nil). The total ama￿)1 of employee benefts receNed by key management p•tsonnel is £102.19112020: £95,226}. The Tn￿1 considers ts key managemerrt personnel comprise the senior management team. One trustee receNed travel expenses toialling £202 in 2020. No expenses were received by any trustees in 2021. 11 staff costs and •mployee benefits The average M(￿￿1Y number of employees during the year was as follo￿. 2021 Number 2020 Number Charilable activi￿eS Residential Day services Communty Projects Governance and admin 53 37 31 28 28 12 13 125 136 31 Mencap in Kirklees Notes to the Financial Statements Year Ended 31 March 2021 11 St•ff costs and employee b•nèffts {continued) The total staff costs and ern￿oYeeS were as f￿10￿.. 2021 2020 Wages and salaries Social security Defined contr11￿tion PenS￿n costs 2.227.648 141.091 56.148 2,304.070 142,114 56.652 2.424,887 2,502,836 No employees ￿Ceived total empw benefits (excluding employer pension costs) of more than £60,0￿. 12 Tangible fixed assets Leasehold Land and buildings Flxtures and ffttin99 Leasehold Improvements Motor v•hiclo$ Total Cost or valuation: At 1 April 2020 Additions Revaluatiuring the year a trustee donated £1.400 to the charity. there were no conditions attached lo the donation. There are no related party transactiws during the period to 31 March 2020. The charity is contr(Aled by the T￿￿te9$. No Trustee has u￿Mate control. 21 Capttal commllments At the year end the charity had committed to the acy4uisibon of assets totalling £Nil12020.' Nil). 37