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2021-03-31-accounts

Table of Contents
Trustees' Annual
Report.
Structure, Governance
& Management.
..
Objectives, Activities
& Public Benefit..
Fundraising
Achievements
& Performance.
Chairman's
Report ..
Chief Executive's
Report .
Future Strategy 12
Financial Review. .. 13
Financial
Position and Performance.		 ..13
Reserves
Policy .		 ..13
Risk Management. ..14
Investment
Policy. .		 ..14
Statement
ofTrustees'
Responsibilities
.		 15
Independent
Auditor's
Report to the Members of		 Bromley Mencap. .. 16
Financial Statements
for the Year Ended		 31st March 2021. 21
Statement
of Financial
Activities
(Incorporating		 an Income and Expenditure Account) for the
Year Ended 31 March 2021. . .21
Balance Sheet at 31st March 2021. ..22
Statement ofCash Flows for the Year Ended 31st March 2021 ................................... . ..... .23
Analysis of change
in net debt.		 24
Notes to the Accounts .. 25
1.Accounting
Policies.		 ..25
2. Income from Charitable
Activities		 . ..28
3. Donations
and Legacies		 . .29
4. Income from Other Trading Activities
.........		 . .29
5. Investment
Income, .		 ..29
6. Expenditure
-Total,.		 30
7. Expenditure
-Other Direct		 Costs. . 30
8. Expenditure
-Support Costs		 31
9.Allocation
ofSupport Costs		 32
10.Expenditure
-Staff Costs.		 32
11.Net income/(expenditure) for the year. 33
12.Donated Services and Facilities . 33
13.Indemnity
Insurance. ..		 33
14.Grants to Families. 34
15.Trustees'
Remuneration		 and Benefits . 34
16.Tangible Fixed Assets . 34
17.Fixed Asset Investments. . 34
8.Stock. 35
19.Debtors
..		 35
20. Investments.
.		 35
21.Creditors .. 36
22. Operating
Lease Commitments		 ..... ........... 36
23.Analysis
of Net Assets between		 Funds . 37
24. Movements
in Funds .		 38
25. Legal status ofthe charity. . 39
26. Related party transactions. 39

Expenditure
Acc		 ou nt) for the Yea r Ended 31 March 2 021
Note Unrestricted Restricted Total Total
Funds
6		 Funds
F		 2021
f		 2020
Income from:
Charitable
activities		 246,248 1,035,492 1,281,740 1,240,764
Donations
&legacies		 740,908 15,536 756,444 78,700
Other trading
activities		 6,166 - 6,166 15,901
Investment
income		 3,088 3,088 4,611
Total income 996 410 1,051 028 2 047438 1 339,976
Expenditure
Expenditure
on charitable		 activities 399,480 902,164 1,301,664 1,269,997
Expenditure
on raising funds		 26,112 1,795 27,907 35,530
Other expenditure 665 0 665 15,534
Total Expenditure 6-15 426 257 903979 1 330236 1 321,061
Net income
/ (expenditure)
before
net gains
/ (losses) on Investments		 570,153 147,049 717,202 18,915
Net gains/(losses)
on investments		 20 72,887 72,887 (16,328)
Net income/(expenditure) 643,040 147,049 790,089 2,587
Transfers
between
funds		 (9,230) 9,230
Other recognised
gains/(losses):
Provision
for pension scheme deficit		 4,973
Net movement
in funds		 633,810 156,279 790,089 7,560
Reconciliation
offunds
Total funds brought
forward at
1 April 2020 662,195 456,728 1,118,923 1,111,363
Total funds carried forward
31 March 2021		 at 1,296,005 613,007 1,909,012 1,118,923

Balance S heet at 31 st March 2021
Note 31 March 2021 31 March 2020
f
Fixed assets
Tangible assets 16 1,035,397 1,009,754
Investments 17 2 2
1,035,399 1,009,756
Current assets
Stock 18 136
Debtors 19 228,151 251,609
Cash at bank and
hand		 in 1,028,644 337,818
Investments 20 447,772 359 885
1,704,567 949,448
Liabilities
Creditors
falling due
within one year		 (198,585) (184,062)
Net current assets 1,505,982 765,386
Total assets
liabilities		 less current 2,541,381 1,775,142
Creditors
Amounts
falling
after one year		 due (632,369) (656,219)
Net assets 1 909 012 1 118923
The Funds ofthe Charity:
Restricted funds 613,007 456,728
Unrestricted
funds		 1,296,005 662,195
Total Funds 1 909 012 1 118,923
Total Prior Year
Note
Funds Funds
6
Cash flows from operating
activities:
Net cash provided
by operating
activities		 752,753 148338
(Table (A)
below)
Cash flows from Investing
activities:
Purchase ofproperty,
plant and equipment		 (35,918) (1,000,454)
Purchase
of investments		 (15,000)
Net cash used in investing
activities:		 (50,918) (1,000,454)
Cash flows from financing
activities:
Cash inflows from new borrowing 668,500
Repayment
of borrowing		 (11,009)
Net cash provided by (used In) financing activities (11,009) 668,500
Increase/(decrease)
in cash and cash equivalents		 in year 690,826 (183,616)
Cash and cash equivalents
at the beginning		 ofthe year 337,818 Table (B)
below
Cash and cash equivalents
at the end ofthe year		 1,028,644 337818
Table (B)
below
A: Reconciliation
of net movement		 In funds to net Current Prior Year
cash flow from operating
activities		 Year
6
Net movement
in funds
for the year (as per the
Statement ofFinancial Act/vtties)		 790,089 7,560
Ad)ustments
for:
Depreciation
charges		 10,275 7,590
Unrealised
(gain)/loss
on investments		 (72,887) 16,328
Withdrawal
from Investment
Poiffolio		 200,000
Converting
Aldermore
Bond to Instant		 Access A/C 85,015
Increase/(decrease)
in pension
provision		 (40,000)
(Increase)/decrease
in stocks		 136 (73)
(Increase)/decrease
in debtors		 23,458 (136,128)
increase/(decrease)
in creditors		 1,682 8,046
Net cash provided
by/(used
in) operating		 activities 752,753 148,338
B:Analysis ofcash and cash equivalents Current Prior Year
Year
6 6
Cash in hand 148,602 55,296
Notice deposits (less than 90days) 880,042 282,522
Total cash and cash equivalents 1,028,644 337,818

At start of Cashflows Other non-cash At end of
year changes year
Cash 55,296 93,306 148,602
Cash equivalents 282,522 597,520 880,042
Sub-total 337,818 690,826 1,028,644
Loans falling due within one year (12,281) (12,841) (25,122)
Loans falling due after more than one (656,219) 23,850 (632,369)
year
TOTAL (330,682) 701,836 371,153

tatement ofF inanc ial Activities for the Year Ended 3 1March
Unrestricted Restricted Total
Funds Funds 2020
Income
Income from charitable
activities		 395,061 845,703 1,240,764
Donations
&legacies		 60,693 18,007 78,700
Income from other trading activities 15,901 - 15,901
Investmentincome 4,611 4,611
Total Income 476266 863,710 1,339,976
Expenditure
Expenditure
on charitable		 activities 378,169 891,828 1,269,997
Expenditure
on raising funds		 34,040 1,490 35,530
Other expenditure 3,473 12,061 15,534
Total Expenditure 415,682 905379 1321061
Net gains/(losses) oninvestments (16,328) (16,328)
Net incomel(expenditure) 44,256 (41,669) 2,587
Tmnsfers
between		 funds (18,614) 18,614
Pmvision
forpension scheme deficit		 4,973 4,973
Net movementin funds 30,615 (23,055) 7,560
Reconciliation
of		 funds
Total funds brought forward at
1April 2019 631,580 479,783 1,111,363
Total funds carried forward at
31March 2020		 662 195 456,728 1,118,923

2. Income from Cha ri ta ble
Activi		 ties
2021 2020
Restricted funds f f
Employment
Services
Bromley Third Sector Enterprise 104,440 103,770
Certitude 72,720 72,720
National
Lottery Community		 Fund 27,845
Gostling
Foundation		 5,000
177,160 209,335
Children,
Adult & Family Services
London
Borough of Bromley		 193,081 122,671
Bromley Third Sector Enterprise 292,909 279,126
London Community
Fund COVID		 Wave 3 34,000
Certitude 41,414 41,414
Community
Links		 10,000
National
Lottery Community		 Fund 80,179 80,895
National
Lottery
COVID Funding		 66,000
NHS Bromlsy CCG 0 4,326
London Community
Foundation		 2,450
Baily Thomas 5,000
Royal Mencap 2,482
Bromcare Homes —Independent Living Fund 23,902
Bromcare Homes —Colin Tamblyn Fund 3,608
LBB—Early Years Equipmsnt Fund 4,731
The Leathersellers
Company		 15,000 15,000
BBCChildren
in Need		 37,355 37,703
Groundwork
UK		 3,749 1,250
Other Income from Charitable Activities 2,905
Donated Services 8 Facilities 360 775
819,125 583,160
The Lodge
City Bridge Trust 31,553 46,350
Groundwork
UK		 494 1,000
Baily Thomas 5,000
Finnis Scot 1,500
Cycling Grants London 2,160 4,358
39,207 53,208
1,035,492 846,703
Unrestricted
Funds
Direct Payments
&Self Funders		 137,466 274,669
London
&South East Colleges		 32,244 37,777
London
Borough of Bromley		 44,270
Department
for Work and Pensions		 26,850 54,917
Leisure Activity Income 228 3,814
Small contracts 5,190 21,700
Miscellaneous
Income		 2184
246,248 395,061
1,281,740 1,240,764
28

3.Donation s
and		 Legacies
Unrestricted Restricted Total Total
Funds Funds 2021 2020
8
Legacies:
HC Allen Trust 525,000 525,000
K Goldman 5,000 5,000
Sundry 1,258 1,258 17,987
Donations
&Core Costs Funding:
Sainsbury's 1,952
D Pope 26,667 26,667
Sundridge
Park		 Golf Club 7,223 7,223
HMRC Job Retention Scheme Grants 116,724 116,724
City Bridge Trust 16,097 16,097
Baily Thomas 5,000 5,000
Sir Jules Thor Trust 1,250 1,250
Identity E2E 4,000 4,000 4,000
BBCChildren in Need 4,862 4,862
Co-op Donation 2,790
Community
Fundraising		 Donations 15326 15,326 22,519
B8Q Foundations 5,000 5,000
The Haramead Trust 5,000 5,000
Other Donations 12,501 5,536 18,037 29,452
740,908 15,536 756,444 78,700

. Incom e from Other Trading Activities
Unrestricted Restricted Total Total
Funds Funds 2021 2020
F F 5
Community Fundraising activities 2,865 2,865 11,851
Sales from Lodge Kiosk/Bike Sales 1,001 1,001 1,350
Donated Services &Facilities 2,300 2,300 2,700
6,166 6,166 15,901

Unrestricted Restricted Total Total
Funds Funds 2021 2020
8 8
Bank Interest Receivable —UK 3,088 3,088 4,611
3,088 3,088 4,611

Direct Other Support Total Total
Staff Costs Direct Costs 2021 2020
Costs
Charitable
Activities
Employment
Services		 198,330 19,481 61,586 279,397 299,614
Children, Adult & Family Services 598,002 140,863 128,512 867,377 822,228
Bromley Scope 9,490 1,151 2,932 13,573 21,887
The Lodge 67,097 19,541 17,375 104,013 123,625
No 10 2,570 27,338 5,145 35,053
Other Charitable Activities 1,514 737 2,251 2,643
877,003 209,111 215,550 1,301,664 1,269,997
Cost ofFundraising 32,021 (17,558) 13,444 27,907 35,530
Other Expenditure 162,565 67,094 (228,994) 665 15,534
1,071,588 258,648 1,330,236
2020 1,046,219 274,842 1,321,061

2021 2020
E 5 8
Cost ofCharitable Activities
Activity costs: Leaders, Hall Hire, Resources 26,127 77,312
Childminder
Costs		 15,801 8,151
Computer Costs 38,448 10,993
Telephone,
Postage,		 Printing &Stationery 8,657 11,378
Staff Training 6,362 3,726
Subcontracted
Workshops		 3,548 572
Non Capital
Furniture		 & Equipment 3,663 949
Travel Costs 2,271 8,223
Depreciation 9,028 6,343
Recruitment
&Other		 Staff Costs 5,639 9,320
Professional
Fees		 & Subscriptions 14,110 18,486
Other Costs 24,160 15,380
Gifts and Services in Kind 360 775
Mortgage
Interest		 20,025
Fundraising
Charge		 30,912 28,892
209,111 200,500
Cost of Fundraising
Fundraising
& Publicity		 13,354 18,979
Fundraising
Charge		 (30,912) (28,892)
(17,558) (9,913)
191,553 190,587

8. Expe nditure
- Support		 Costs
2021 2020
5 8
Management Costs
Staff Costs 97,017 99,545
HR Services 4,200 4,173
Other Costs 10,169 5,419
111,386
Accounting Costs
Staff Costs 62,900 62,050
Payroll Costs 2,113 1,977
Other Costs 2,942 2,526
67,955
Office Costs
Rent &Rates 21,526 27,104
Other Premises Costs 7,943 9,353
Insurance 3,613 3,811
Other Costs 11,179 10,269
44,261
Governance Costs
Audit Fees 5,026 5,272
Other Costs 1,662
5,392
228,994

Manage Accounting Office Governance Governance lodge Total Total
ment Costs Costs Costs Costs 2021 2020
Costs
E 6
Employment Services 32,016 13,653 14,367 1,550 61,586 68,345
Children,
Adult and Family
Services		 60,215 39,956 25,426 2,915 128,512 129,796
Bromley Scope 1,524 650 684 74 2,932 3,172
The Lodge 11,179 4,767 888 541 17,375 18,510
Fundraising 3,777 7,789 1,695 183 13,444 13,338
Other
(No 10)		 2,675 1,141 1,200 129 5,145
111,386 67,956 44,260 5,392 228,994
2020 109,137 66,553 50,537 6,934 233,161
Basis ofAllocation
Management costs A combination of time and headcount
Accounting costs A combination oftime and headcount
Office costs Headcount
Governance costs A combination of time and headcount
10.Expenditure - Staff Costs
taff costs totalling were made up as follows:
2021 2020
F
Wages & salaries 982,071 954,414
Social security costs 62,234 66,342
Pension costs 27,283 25,463
1,071,588 1,046,219

2021 2020
Employment Services 6.5 6.5
Children,
Adult & Family Services		 19.75 19.0
Bromley Scope .5 .5
The Lodge 2.75 2.75
Management &Fundraising 4.5 4.5
34.0 33.25

11.Net income / (expenditure)
for the		 11.Net income / (expenditure)
for the		 year
This is stated after charging I(crediting): 2021
6		 2020
f
Operating lease rentals:
Property 20,210 25,800
Depreciation 10,275 7,590
Auditor's remuneration:
Audit fees 5,000 5,000

ollowing
amounts,
estimated
at market
v
income.		 alue where the actual cost is
not		 known,
were
2021 2020
f
Big Yellow —Storage 2,300 2,300
Tk Maxx 250
Other 360 926
2,660 3,476

16.Tangible Fixed Assets
Land & Office Fixtures &Fittings Total
Buildings Equipment
F f f
Cost
At 1 April 2020 998,012 57,669 12,135 1,067,816
Additions 19,776 16,142 35,918
Disposals (4,785) (4,785)
At 31 March 2021 1,017,788 69,026 12,135 1,098,949
Depreciation
At 1 April 2020 46,324 11,738 58,062
Charge for year 10,143 132 10,275
Disposals (4,785) (4,785)
At 31 March 2021 51,682 11,870 63,552
Book value at 31 March 2021 1,017,788 17,344 265 1,035,397
Book value at 31 March 2020 998,012 11,345 397 1,009,754

2021 2020
The Lodge 136
136
19. Debtors
19.Debtors
2021 2020
8
Due within one year
Prepayments 17,223 21,651
Trade Debtors 143,870 210,142
Other debtors 60,722 14,360
Accrued income 6,336 5,456
228,151 251,609

2021 2020
f 6
Investments at market value brought forward 359,885 661,227
Additions 15,000
Income including
deposit interest		 8,922 14,872
Withdrawn Investec (200,000)
Withdrawn Aldermore (85,014)
Management Fees (4,005) (4,770)
Unrealised gain/(loss) on investment 67,970 (26,430)
447,772 359,885

2021 2020
f f
Due within one year
Other Taxation
&Social Security costs		 17,957 18,589
Other creditors
&accruals		 116,505 81,908
Mortgage Repayments 25,122 12,281
Deferred income 39,001 71,284
198,585 184,062
Due after
Mortgage		 one year
Repayments		 632,369 656,219
830,954 840,281
2021 2020
f f
Balance at beginning ofyear 71,284 52,003
Amounts released to income (71,284) (52,003)
Amounts deferred in the year 39,001 71,284
Balance at the end ofthe year 39,001 71,284

Land & Other Total Total
Buildings Leases 2021 2020
Payable
Within one year 15,000 15,000 15,634
Within two to five years 634
15,000 15,000 16,268

Unrestricted Restricted Total
Funds Funds 2021
F
Tangible fixed assets 1,023,196 12,201 1,035,397
Investment Assets 2 2
Current assets 1,030,388 674,179 1,704,567
Current liabilities (125,212) (73,373) (198,585)
Long term liabilities (632,369) (632,369)
1,296,005 613,007 1,909,012
Prior Year Unrestricted Restricted Total
Funds Funds 2020
f 6
Tangible fixed assets 1,008,535 1,219 1,009,754
Investment Assets 2 2
Current assets 410,631 538,817 949,448
Current liabilities (100,754) (83,308) (184,062)
Long term liabilities (656,219) (656,219)
662,195 456,728 1,118,923

24. Movements
in		 Funds
Balance Income Expenditure Net Gain on Balance
1 April Transfers Investment 31 March 2021
2020
Restricted Funds 6 F 6
Employment
Services		 36,383 187,692 (185,586) 38,489
Children,
Adult &
Family Services		 206,148 822,655 (664,510) 9,230 373,523
Scope Funds 213,758 370 (13,572) 200,556
The Lodge 40,311 (40,311)
No 10 439 439
456,728 1051028 903979 9230 613007
Unrestricted
Funds
Designated
Funds
Employment
Services		 10,620 8,210 18,830
Children,
Adult 8
Family Services		 46,272 13,970 60,242
Cotmandene 23,902 23,902
The Lodge 9,793 8,994 18,787
No 10 500000 500000
66,685 555,076 621,761
Pension Reserve
General Funds 595,510 996,410 (426,257) (564,306) 72,887 674,244
662,195 996,410 (426,257) (9,230) 72,887 1,296,005
Total Funds 1,118,923 2,047,438 1,330,236 72,887 1,909,012
Prior Year
Balance Income Expenditure Net Gain on Balance
1 April Transfers Investment 31 March 2020
2019
Restricted
Funds		 6
Employment
Services		 45,983 209,851 (219,451) 36,383
Children,
Adult &
Family Services		 198,156 587,651 (598,273) 18,614 206,148
Scope Funds 235,644 (21,886) 213,758
The Lodge 53,708 (53,708)
No 10 12500 12061 439
479 783 863710 905379 18,614 456,728
Unrestricted
Funds
Designated
Funds
Employment
Services		 27,720 (17,100) 10,620
Children,
Adult &
Family Services		 28,251 18,021 46,272
The Lodge 14,595 (4,802) 9,793
70,566 (3,881) 66,685
Pension Reserve 40,000 (35,027) (4,973)
General Funds 521,014 476,266 (375,682) (9,760) (16,328) 595,510
631,580 476,266 (410,709) (18,614) (16,328) 662,195
Total Funds 1,111,363 1,339,976 (1,316,088) (16,328) 1,118,923