2023-03-31-accounts

							Table o	f Contents
Trustees'	Annual Report.
Structure,	Governance &Management. .
Obiectlves, ActMtles &Public Benefit..
Fundrsising .
Achievements &Performance. .								.6
	Chairman's Report..							......6
	Chief Executive's Report .							.6
Future Strategy ..								12
Financial	Review ...							..12
	Financial Position and Performance.							..12
	Reserves Policy.							..13
	Risk Management.							..14
	Investment Policy..							..14
Statement ofTrustees' Responsibilities ..								..14
Independent Auditor's Report to the Members				of	Bromlsy Mencap. ..			..16
Flnsndal	Statements forthe Year Ended	31st March				2023...		..21
	Statement of Financial Activities			(Incorporating			an Income and Expenditure	Account) for the
	Year Ended 31 March 2023.							..21
	Balance Sheet ss at 31stMarch 2023..							..22
	Statement ofCash Flows for the			Year Ended 31st March 2023 .....................				......................23
Analysis	ofchange In net debt.							24
Notes to	the Accounts ..							..25
	1.Accounting Polides.							..25
	Statement of Financial Activities			(Incorporating			an Income and Expenditure	Account) for the
	Year Ended 31 March 2022.							..27
	2. Income from Charitable Activities				.			...27
	3.Donations and Legacies ..							..28
	4. Income from Other Trading	Activities				..		30
	5.Investment Income. .							30
	6.Expenditure -Total..							..30
	7.Expenditure -Other Direct	Costs..						31
	8.Expenditure -Support Costs							...32
	9.Allocation ofSupport Costs							..33
	10.Expenditure -Staff Costs.							33
	11.Net income / (expenditure)		for the year .					.....34
	12.Donated Services and Facilities				.
	13.Indemnity Insurance. ..							34
	14.Grants to Families.							35
	15.Trustees' Remuneration and			Benefits.				..35
	16.Tangible Fixed Assets .							35
	17.Fixed Asset Investments.	.						35
	18.Debtors .							36
	19.Investments. .							36
	20.Creditors ..							37
	21.Operating Lease Commitments				..			37
	22.Analysis of Net Assets between				Funds .			38
	23. Movements In Funds .							39
	24. Legal status ofthe charity.		.					..40
	25. Related party transactions.							..40

E	Lynch MBE	Chief Executive
S	Barnes	Deputy Chief Executive
C	Stone	Head ofServices (Children &Adults)
N	Chetty	Employment Services Manager	- Left 31/12/2022
M	Catchpole	Empoyment Services Manager	—Started 30/05/2023

Expenditure	Accou	nt) for	the Ye	ar Ended 3	1 March 2	023
			Note	Unrestricted	Restricted	Total	Total
				Funds 6	Funds 6	2023 f	2022 6
Income from:
Charitable Activities				955,898	943,795	1,899,693	1,539,464
Donations &legacies				55,263	5,335	60,598	109,512
Other trading activities				19,222	-	19,222	11,400
Investment income				30,115		30,115	12,534
Total Income				1 060498	949,130	2009628	1 672910
Expenditure on
Charitable activities				1,019,024	950,724	1,969,748	1,625,466
Raising funds				29,736	4,293	34,029	21,227
Other				638		638	765
Total Expenditure			6-15	1 049398	955,017	2,004,415	1647458
Net Income / (expenditure) before net gains / (losses) on Investments				11,100	(5,887)	5,213	25,452
Net gains/(losses)	on investments		19	(25,301)		(25,301)	18,788
Net Income/(expenditure)				(14,201)	(5,887)	(20,088)	44,240
Transfers between	funds			(16,288)	16,288
Net movement In	funds			(30,489)	10,401	(20,088)	44,240
Reconciliation of	funds
Total funds brought	forward	at
1 April 2022				1,376,766	576,486	1,953,252	1,909,012
Total funds carried forward 31 March 2023		at		1,346,277	586,887	1,933,164	1,953,252

		Note	31 f	March 2023 f	31 f	March 2022
Fixed assets
Tangible	assets	16	23,061		1,098,483
Investments		17	2		2
				23,063		1,098,485
Current assets
Debtors		18	291,835		362,014
Cash at bank, on short term deposits and in hand			1,325,406		855,883
Investments		19	453 996		471,790
			2,971,137		1,689,687
Liabilities
Creditors year	falling due within one	20	(161,036)		(834,920)
Net current	assets			1,910,101		854,767
Total assets	less current liabilities			1,933,164		1,953,252
Net assets				1 953 164		1 953252
The Funds ofthe Charity:		23
Restricted	funds			586,887		576,486
Unrestricted funds				1,346,277		1,376,766
Total Funds				1.933 164		1 953252

			Total	Prior Year	Note
			Funda	Funds
			8	B
Cash flows from operating actMtles:
Net cash provided by operating acVvities			16,193	(78,263)	(Table (A) below)
Cash flows from Investing activities:
Dividends, interest and rents from investments			30,114	12,534
Purchase ofproperty, plant and equipment			(18,330)	(76,016)
Disposal ofinvestments			1,080,655
Purchase ofinvestments			(7,407)	(5,230)
Net cash used in investing act/v/ties:			1,085,032	(68,712)
Cash flows from financing activities:
Repayment of borrowing			(631,702)	(25,786)
Net cash provided by (used in) finencing	acdv/Ves		(631,702)	(25,786)
Increase/(decrease) in cash and cash equivalents		in year	469,523	(172,761)
Cash and cash equivalents at the beginning	ofthe year		855,883	1 028644	Table (B) below
Cash and cash equivalents at the end ofthe year			1,325,406	855683	Table (B) below
A: Reconciliation of net movement	in funds to net		Current	Prior Year
cash flow from operating activities			Year
			B
Net movement in funds for the year (as per the Statement ofFinanc/ai Acdv/Ves)			(20,088)	44,240
Adjustments for:
Depreciation charges			13,097	12,930
Unrealised (gain)/loss on investments			25,301	(18,788)
Dividends & Interest from investment			(30,114)	(12,534)
(Increase)/decrease in stocks
(Increase)/decrease In debtors			70,179	(133,863)
Increase/(decrease) in creditors			(42,182)	29,752
Net cash provided byl(used in) operating		actN/V es	16,193	(78,263)
B:Analysis ofcash and cash equivalents			Current	Prior Year
			Year
Cash in hand			166,222	81,820
Notice deposits &fixed term investments			1,159,184	774,063
Total cash and cash equivalents			1,325,406	855,883

	At start of	Cashflows	Other non-cash	At end of
	year		changes	year
Cash	81,820	84,402		166,222
Cash equivalents	774,063	385,121		1,159,184
Sub-total	855,883	469,523		1,325,406
Loans falling due within one year	(631,703)	631,703
TOTAL	224,180	1,101,226		1,325,406

Expenditure Acc	ou	nt) for the	Year Ended 3	1 March 2	022
			Unrestricted	Restricted	Total
			Funds	Funds	2022
			F	E	F
Income from:
Charitable Activities			655,608	883,856	1,539,464
Donations &legacies			97,046	12,466	109,512
Other trading activities			11,400		11,400
Investment income			12,534		12,534
Total Income			776 588	896322	1,672,910
Expenditure
Expenditure on charitable	activities		674,800	950,666	1,625,466
Expenditure on raising funds			10,501	10,726	21,227
Other expenditure			765	-	765
Total Expenditure			686,066	961,392	1 647458
Net Income / (expenditure) before net gains / (losses) on Investments			90,522	(65,070)	25,452
Net gains/(losses) on investments			18,788		18,788
Net Income/(expenditure)			109,310	(65,070)	44,240
Transfers between funds			(28,549)	28,549
Net movement in funds			80,761	(36,521)	44,240
Reconciliation offunds
Total funds brought forward		at
1 April 2021			1,296,005	613,007	1,909,012
Total funds carried forward 31 March 2022		at	1,376,766	576,486	1,953,252

					Bromley Mencap
Restricted funds
Employment Services
Bromley Third Sector Enterprise					108,852		105,270
London Borough	of	Bromlsy			49,985		72,720
						158,837
Children, Adult 8 Family Services
London Borough	of	Bromley			230,723		154,266
Bromley Third Sector Enterprise					366,137		294,816
London Borough	of	Bromlsy					41,414
Community Links							4,950
National Lottery Community			Fund		41,892		82,570
Good Things Foundation							1,000
Arnold Clark							1,000
Screwlix Foundation							5,000
Community Waves					14,247		3,253
Four Acre Trust							18,245
Royal Mencap					4,320		3,038
Masonic Charity Trust							8,947
Neighbourly					1,000
The Clothworkers	Foundation				9,900
The Leathersellers		Company			15,000		15,000
BBCChildren in Need					35,500		29,995
Groundwork UK					8,597		16,248
Other Income from		Charitable		Activities	950		493
						728,266		680,235
The Lodge
City Bridge Trust					56,692		24,150
Groundwork UK							1,481
						56,692		25,631
						943,795		883,856
Unrestr~~pi~n
Direct Payments	&	Self Funders			595,233		361,188
City Bridge Trust							50,000
Royal Mencap					67,200		58,000
London &South	East Colleges				71,904		48,633
London Borough	of Bromley				17,000
Department for Work and Pensions					195,991		119,845
Leisure Activity Income					3,144		1,168
Small contracts					5,426		15,325
Miscellaneous Income							1,449
						955,898		655,608
						1,899,693		1,539,464
3.Donations	and Legacies
					Unrestricted	Restricted	Total	Total
					Funds	Funds	2023	2022
					f	E	F	f
								28

			Bromley Mencap
Legacies:
HC Allen Trust						56,479
M Ramnath			2,000		2,000
Sundry						7,150
Donations	&Core Costs Funding:
Trinity United Reformed		Church	15,000		15,000
First Sentier	Investment		3,500		3,500
HMRC Job	Retention Scheme Grants					6,595
Identity E2E			8,500		8,500	5,000
Co-Operative Society				3,267	3,267
Community	Fundraising	Donations	12,565		12,565	17,297
Other Donations			13,698	2,068	15,766	16,991
			55,263	5,335	60,598	109,512

					Unrestricted	Restricted	Total	Total
					Funds	Funds	2023	2022
					6	6	F	F
Community Fundraising			activities		8,927		8,927	5,940
Sales from Lodge	Kiosk/Bike Sales				7,995		7,995	3,160
Donated Services	&	Facilities			2,300		2,300	2,300
					19,222		19,222	11,400
5. Investment		Income
				Unrestricted Restricted			Total	Total
					Funds	Funds	2023	2022
					f	f	6
Interest on Investment			Porffolio		11,688		11,688	9,738
Bank Interest Receivable —UK					18,427		18,427	2,796
					30,115		30,115	12,534
6.Expenditure		-	Total
				Direct	Other	Support	Total	Total
				Staff Costs	Direct	Costs	2023	2022
					Costs
					f
Charitable Activities
Employment Services				380,618	23,083	118,105	521,806	437,632
Children, Adult 8	Family Services			773,607	224,808	120,699	1,119,114	971,349
Bromiey Scope				9,283	2,408	2,277	13,968	14,111
The Lodge				158,734	36,198	27,596	222,528	156,309
No 10					89,944		89,944	42,913
Other Charitable	Activities			1,564	824		2,388	3,152
				1,323,806	377,265	268,677	1,969,748	1,625,466
Cost of Fundraising				37,908	(16,028)	12,149	34,029	21,227
Other Expenditure				200,389	81,075	(280,826)	638	765
				1,562,103	442,312		2,004,415
2022				1,303,708	343,750			1,647,458

					2023		2022
					6	F	6	6
Cost ofCharitable	Activities
Activity costs: Leaders,			Hall Hire, Resources		33,759		68,599
Childminder Costs					16,750		16,754
Computer Costs					29,549		36,221
Telephone, Postage,		Printing		&Stationery	9,613		11,184
Staff Training					4,800		8,306
Subcontracted Workshops							6,828
Non Capital Furniture		&	Equipment		3,255		5,409
Travel Costs					5,216		4,308
Depreciation					11,709		11,549
Recruitment &Other		Staff Costs			14,702		4,885
Professional Fees &		Subscrlptlons			1,191		119
Other Costs					50,953		53,981
Gifts and Services in		Kind
Mortgage Interest					770		21,386
Training Centre Works					69,250
improvements to the		Lodge			4,013
Loss on disposal of	property				88,477
Fundraising Charge					33,258		29,821
						377,265		279,350
Cost of Fundralsing
Fundraising 8 Publicity					17,230		18,489
Fundraising Charge					(33,258)		(29,821)
						(16,028)		(11,332)
						361,237		268,018

		2023		2022
		6		F
Management	Costs
Staff Costs		124,764		119,822
HR Services		7,200		6,478
Other Costs		3,687		4,729
			135,651		131,029
Accounting	Costs
Staff Costs		70,576		60,235
Payroll Costs		2,241		2,039
Other Costs		6,770		4,995
			79,587		67,269
Office Costs
Rent &Rates		26,640		27,156
Other Premises Costs		14,066		8,807
Insurance		5,020		4,240
Other Costs		13,255		11,533
			58,981		51,736
Governance	Costs
Audit Fees		5,239		5,326
Other Costs		1,368		2,345
			6,607		7,671
			280,826		257,705

		Manage	Accounting	Governance	Governance	Total	Total
		ment	Costs		Costs	2023	2022
		Costs
		6		f	f		f
Employment	Services	60,727	24,506	29,914	2,958	118,105	99,055
Children, Adult and Family Services		53,275	39,108	25,721	2,595	120,699	126,597
Bromley Scope		1,171	473	576	57	2,277	2,809
The Lodge		17,952	7,245	1,525	874	27,596	17,098
Fundraising		2,526	8,255	1,245	123	12,149	9,716
Other (No 10)							2,430
		135,651	79,587	58,981	6,607	280,826
2022		131,029	67,269	51,736	7,671		257,705
Basis ofAllocation
Management	costs			A combination	oftime and headcount
Accounting	costs			A combination	oftime and headcount
Ofgce costs				Headcount
Governance	costs			A combination	oftime and headcount

	2023	2022
	8	F
Wages &salaries	1,423,362	1,190,069
Social security costs	100,655	81,387
Pension costs	38,085	32,252
	1,562,102	1,303,708

		2023	2022
Employment	Services	15.50	10.75
Children, Adult & Family Services		26.50	24.50
Bromley Scope		.5	.5
The Lodge		5.0	2.75
Management	&Fundraising	5.0	5.0
		52.5	43.5

16.Tangible Fixed Assets
	Land &	Offic	Fixtures &Fittings	Total
	Buildings F	Equipment	f	f
Cost
At 1 April 2022	1,080,655	81,335	12,975	1,174,965
Additions		15,612	2,718	18,330
Dlsposals	(1,080,655)			(1,080,65 5)
At 31 March 2023			15,693	112,640
Depreciation
At 1 April 2022		64,312	12,170	76,482
Charge for year		12,254	843	13,097
At 31 March 2023		76,566	13,013	89,579
Book value at 31 March 2023		20,381	2,680	23,061
Book value at 31 March 2022	1,080,655	17,023	805	1,098,483

18.Debtors	Bromley Mencap
	2023	2022
		f
Due within one year
Prepayments	19,142	15,618
Trade Debtors	233,192	275,458
Other debtors	34,121	67,282
Accrued income	5,380	3,656
	291,835	362,014

				2023	2022
					f
Investments	at market	value brought	forward	471,790	447,772
Income including deposit interest				11,688	9,738
Management	Fees			(4,281)	(4,508)
Unrealised	gain/(loss)	on Investment		(25,301)	18,788
				453,896	471,790

			2023	2022
			B	6
Due within	one	year
Other Taxatlon		&Social Security costs	26,689	22,657
Other creditors		&accruals	100,048	114,860
Mortgage	Repayments			631,703
Deferred	income		34,299	65,700
			161,036	834,920
			161,036	834,920

			2023	2022
Balance	at beginning ofyear		65,700	39,001
Amounts	released	to income	(65,700)	(39,001)
Amounts	deferred	in the year	34,299	65,700
Balance	at the end	ofthe year	34,299	65,700

	Land &	Total	Total
	Buildings	2023	2022
Payable
Within one year	22,500	22,500	15,000
	22,500	22,500	15,000

		Unrestricted	Restricted	Total
		Funds	Funds	2023
		f.	F
Tangible	fixed assets	12,043	11,018	23,061
Investment Assets		2		2
Current	assets	1,420,297	650,840	2,071,137
Current	liabilities	(86,065)	(74,971)	(161,036)
		1,346,277	586,887	1,933,164
Prior Year		Unresbtcted	Restricted	Total
		Funds	Funds	2022
		F	F	f
Tangible	fixed assets	1,087,987	10,496	1,098,483
Investment Assets		2		2
Current	assets	1,028,101	661,586	1,689,687
Current	liabilities	(739,324)	(95,596)	(834,920)
		1,376,766	576,486	1,953,252

23.Move	m	ents in	Funds
			Balance
			1 April 2022	Income	Expenditure		Net Transfers	Gals on Investment	Balance 31 March 2023
Restricted	Funds		6	6	E		6		P.
Employment		Services	78,336	152,555	(177,892)		15,583		68,582
Children, Adult		&
Family Services			311,266	736,366	(702,948)		705		345,389
Scope Funds			186,445		(13,968)				172,477
The Lodge				60,209	(60,209)
Other			439						439
			576486	949 130	955017		16288		586887
Unrestricted	Funds
Designated	Funds
Employment	Services		16,248				26,490		42,738
Children, Adult		8
Family Services			21,703				(6,046)		15,657
Cotmandene
The Lodge							8,387		8,387
Property			500000						500,000
			537,951				28,831		566,782
General Funds			838815	1 060498	1,049398		45 119	25,301	779,495
			1,376,766	1 060 498	( 04	)	16288	25301	1 346 277
Total Funds			1,953,252	2,009,628	2004415			25301	1,933,164

				Bro	mley Mencap
			Balance
Prior Year			1 April			Net	Gain on	Balance
Restricted	Funds		2021	Income 6	Expenditure	Transfers 6	Investment 6	31 March 2022 f
Employment		Services	38,489	211,004	(171,157)			78,336
Children, Adult		&
Family Services			373,523	659,687	(750,493)	28,549		311,266
Scope Funds			200,556		(14,111)			186,445
The Lodge				25,631	(25,631)
Other			439					439
			613007	896322	961392	28 549		576,486
Unrestricted	Funds
Designated	Funds
Employment Services Children, Adult 8			18,830			(2,582)		16,248
Family Services			60,242			(38,539)		21,703
Cotmandene			23,902			(23,902)
The Lodge			18,787			(18,787)
Property			500,000					500,000
			621,761			(83,810)		537,951
Pension Reserve
General Funds			674,244	776 588	686066	55261	18788	838,815
			1,296,005	776,588	(686066)	28 549	18,788	1 376766
Total Funds			1,909,012	1,672,910	1,647,458		18,788	1,953252