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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 02086284 (England and Wales) REGISTERED CHARITY NUMBER: 801419

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

FOR

MOBILE REPAIR SERVICE

TRADING AS MRS INDEPENDENT LIVING

Brindley Millen Ltd 167 Turners Hill

Cheshunt Hertfordshire EN8 9BH

MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2021

Page
Report of the Trustees 1 to 9
Independent Examiner's Report 10
Statement of Financial Activities 11
Balance Sheet 12 to 13
Notes to the Financial Statements 14 to 20
Detailed Statement of Financial Activities 21

MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

REPORT OF THE TRUSTEES

for the Year Ended 31 March 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Our vision, mission and values

Our vision is a society where everyone has a sense of control over their lives and the ability to stay independent, active and connected to the world around them.

Our mission is to provide practical help so that people who need support can live safely and well in their homes and communities.

We achieve this by providing a range of services and projects to support independent living, focusing on minor home adaptations, falls prevention, digital confidence, social isolation, therapeutic decluttering and advice and informal advocacy

Our values are:

Our principles of working

The following principles set out our priorities and guide the way we work:

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MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

REPORT OF THE TRUSTEES

for the Year Ended 31 March 2021

OBJECTIVES AND ACTIVITIES

The Year in Review

It is good to report that our confidence last year that MRS was on a sustainable track has been amply vindicated. The staff team, with Julie Bromwich acting as director while Natalie Pink took maternity leave, responded magnificently during the coronavirus pandemic. Despite the need to constantly revise arrangements for working from home, furlough and part-time working, we were able to keep all our programmes in operation after the initial lockdown and with some aspects sustained on an emergency basis throughout the year. Towards the end of the financial year, it became evident that new solutions, which involved meeting in the open air or the adoption of quite radical screening techniques, were being tried out and these have subsequently gone on to become established as safe practice. We're proud that with most of our services fully restored some aspects of these innovations look likely to influence development and delivery in the longer term.

Having overseen the director's reorganisation of finance and staffing arrangements, we as trustees agreed in the autumn of 2020 to focus our attention on diversity, policy review and the make-up of the board. The work of our community advice service in Dalston in bringing attention to questions of good practice regarding the safeguarding of vulnerable people has been particularly important and reflects our priorities for diversity and our anti-racist approach. Much work to review and update our policies in relation to safety and diversity has been completed and more is ongoing. As regards our own role as trustees, we have begun to address the need to update the constitution of MRS, revise our understanding and expectations of members and to strengthen the board. With able and well-researched input from the management team we look forward to new colleagues joining us in the year ahead and to the more active and substantive engagement of service users in the year ahead.

Some highlights of 2020/21:

Looking ahead

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MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

REPORT OF THE TRUSTEES

for the Year Ended 31 March 2021

ACHIEVEMENT AND PERFORMANCE

OUR ACTIVITIES AND ACHIEVEMENTS IN 2020/21

Below is a summary of our activities and achievements in 2020/21, during which our services and projects were severely impacted by the pandemic, lockdown restrictions, and fast-changing advice and regulations.

Alongside providing our regular activities, once it became clear that lockdown restrictions would severely affect many of our service users' ability to carry out simple day-to-day tasks like food shopping and picking up medicines, we quickly set about devising an emergency response. This focused on supporting our current service users, assessing their needs, and 'buddying' service users with local volunteers where requested to provide support with tasks like shopping, cooking meals etc. We also loaned out digital devices and supplied means of connecting to the internet, and started a monthly newsletter sent out by email and post to keep service users updated with the latest pandemic advice and legislation and engender a feeling of connectedness during a period of physical and social distancing.

To facilitate this new approach, we updated our systems to, for example, take payments over the phone, and re-allocated staff to new tasks where capacity arose due to disruption in other areas of our work. Staff roles also developed to include more signposting, referring and in some cases advocating for service users. This flexible approach meant we made minimal use of the Government furlough scheme and were able to keep our services and projects operational during a period of greatly heightened need.

Home adaptations

Our adaptations work is carried out in Islington and Hackney and in 2019, the year before the pandemic, we carried out around 500 jobs. The work includes the fitting of internal and external rails, ramps and steps, the provision and fitting of aids within the home to improve home safety, the securing of carpets and other types of flooring to prevent trips, and improvement of lighting.

With the commencement of lockdown in March 2020, we stopped all internal work except for emergency work where there was a real and urgent risk of a fall (in order to prevent hospital admission), where a client would not be able to manage without adaptations (e.g. amputees), other serious risks to life (e.g. where a child is concerned) or where the client was due to be discharged from hospital and needed adaptations to enable this. We continued with external work such as rails, ramps and steps. Strict precautionary measures, including use of PPE, was put in place for this work to be carried out. As a result of these restrictions and the measures we took to safeguard both clients and our staff (which included furloughing some staff members), our waiting list for adaptations work grew during this time. But with a plan to deal with this backlog, we were able to see more than 450 people and started the new year with the waiting list almost cleared.

Falls prevention

Staying Steady

We undertook the second year of delivering Staying Steady, the falls prevention service commissioned by London Borough of Hackney and City of London. Staying Steady comprises a programme of community-based strength and balance exercise classes following the Falls Management Exercise (FaME) model, home safety checks with provision of minor adaptations and/or referral to Hackney Occupational Therapy Team, supported by education and outreach. We also deliver a walking programme in Clissold Park in partnership with Fit 4 Health.

On 13 March 2020, we closed the Staying Steady class for stroke victims and frailer elders, which was run in partnership with the Stroke Association and had the most clinically vulnerable participants. The remainder of classes were closed the following week, just prior to lockdown measures being imposed on 23 March 2020. Before this, we had been working in partnership with Age UK on a project to set older people up with technology that would have allowed live streaming through their television set and would also have allowed Skype-type calls, although the numbers of participants we had managed to see before lockdown were very small and uptake of the service even smaller. Visits to users' homes for safety checks were also cancelled, both because the government required all non-essential contact to stop and to protect vulnerable members of staff who were then furloughed.

We looked at a number of ways to support participants and to continue to offer a falls prevention service, given the reduction in physical activity and deconditioning likely to result from lockdown. Our first priority was to make contact with all users to check on their welfare. We made sure that their basic needs could be met through family, friends or carers or additional services MRS set up as an emergency response. Our second priority was to motivate people to stay active but safe through exercise in the home. By using telephone support and in some cases (though not many) online support, it was possible to continue some exercise instruction in this way. However, for some Staying Steady participants this was not a safe option as they were too frail or unsteady.

Although we tried different ways of trying to improve the service we had on offer, the obstacles were many. Amongst our participants very few had IT skills, equipment or a sufficient level of broadband or data packages for us to offer online exercise classes. Some people had smartphones, but even among those who did, many did not use their phones beyond making calls or texting. In some cases, we tried loaning equipment, but without access to 1-to-1 or group support on using the equipment, this did not prove successful.

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MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

REPORT OF THE TRUSTEES

for the Year Ended 31 March 2021

As some government restrictions were lifted later in 2020, we set up small exercise classes outdoors, and people were able to come outside for exercise on a one-to-one basis or in small groups and walk in Hackney's parks and green spaces. It was this interaction with others that was valued the most.

Otago home-based exercise

Otago is a strength and balance exercise programme for frail older people that is delivered in the home on a one-to-one basis by a trained instructor over a 6-month period. We were commissioned by City and Hackney Clinical Commissioning Group in 2019 to deliver a pilot which was still in progress by April 2020. Over 150 people were referred to this pilot.

Lockdown restrictions meant all home visits to Otago participants were stopped in March 2020, especially as those who were enrolled on the programme would nearly all have been considered extremely clinically vulnerable. The pandemic also meant that no new referrals could be accepted onto the programme. Instead, participants were contacted by phone to check on welfare, access to food and medicines and what support they might need. We also encouraged movement and activity in the home, whilst discussing safety, as the need to prevent any further falls during this time, when there was huge pressure on local hospitals, was of paramount importance. For selected individuals, some exercise instruction continued. For this to take place the home circumstances, available support from family and the general level of health, independence, mobility and frailty were all considered, in addition to the progress they had made on the programme. In one case we were able to offer online exercises via Zoom, because of the support of a family member. For many people, the calls made by the instructors was their only social contact during lockdown.

Covid-19 had a negative effect on the programme, especially in relation to progression which is a key element. Due to safety concerns, many of the exercises were not made progressively harder and in some cases were made less challenging or focussed only on seated exercises. Participants also largely stopped walking outside. These factors will have had a significant impact on the benefit it was possible to derive from Otago. Despite these challenges, over 40 people successfully completed the Otago programme, and we were able to demonstrate that approximately two-thirds of participants experienced a reduction in falls.

Positive feedback from participants includes:

"It was wonderful, it helped me a lot, I'm still mobile, I'm not so dependent, not so bedridden."

"My mood is better; I feel more alive especially when I speak to people afterwards."

"I'm enjoying it, walking with more ease around the flat."

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MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

REPORT OF THE TRUSTEES

for the Year Ended 31 March 2021

Digital Confidence

The advent of the first lockdown in March 2020 necessitated the suspension of the Finsbury Park 50+ digital drop-in and the cancellation of a planned Learning Together project at Dalston Library. We were losing contact with service users already because so many depend on reading email at libraries or other community venues that had closed. Email communications with service users, previously weekly, became less frequent then stopped as the number of people able to read email declined. We have since concentrated on communication that is effective rather than cheap or quick. Our primary medium now is bulk SMS text, usually with tappable links to web pages for further information, especially COVID-related.

In April we trialled new ideas to transfer the previous service online - with varying degrees of success. This included a:

In May we began a Stamped Addressed Envelope campaign - letters to 425 contacts containing our contact details, information about pandemic support, and an SAE with a suggestion that they use it to tell us what was going on in their lives (about 40 did provide useful insights). The campaign was largely funded by donation of stamps from law firm Ashurst. We also started using Whereby Pro as the only virtual meeting platform accessible to first-time users - but not for focussed delivery of services. Apart from one weekly support event in a room named HelpSpace, the platform was available to service users to use as they wished.

Mid-May, we started distribution of tablets and Chromebooks to users whom we thought would benefit from them. Most of the tablet recipients did not have home internet, so we also provided mobile 3G receivers with monthly data plans. This was wholly unsuccessful, as the 3G SIM cards were too slow to be of any use. Most recipients had enough digital background to use them, but still needed occasional support by phone or email. Those who were absolute digital beginners did not engage with the devices.

In June, when restrictions allowed, we began weekly socially distanced drop-ins outdoors at St Mary's Secret Garden. This was primarily to help break social isolation, but soon became a meeting place for direct digital support, and a place to arrange support by phone and email. Normal attendance was three non-mingling groups. This was the first time during the pandemic that we had been able to organise facilitated groups anywhere. One self-organised group that emerged from the Secret Garden sessions is a music group led by two local women. Unfortunately, weather and emergence of the second wave caused these sessions to end.

In September, weekly drop-ins - Digital Together - started at the Dalston Curve Garden to continue to meet the overwhelming need for older people to get out of their homes and share their experiences with others. Attendance gradually increased to about 30. Usually about half were there for digital reasons - all were there for social reasons. Support continued though the second lockdown in the form of digital support groups up to 3 days a week to accommodate demand.

With the third lockdown, all outdoor activities were suspended. We decided to offer a virtual activity as a route back to real world activity as soon as possible. The Virtual Curve Garden (VCG) was an immediate success because we had already prepared the support groups for it - with the assurance that it would be temporary, and its main purpose would be to abolish itself. The VCG (on the Whereby platform) was open 24/7, with a regular well-attended Tuesday meeting at exactly the same time as the suspended real garden meetings. We later added a second meeting (named Hackney Hothouse) on Thursday afternoons. The purpose was a weekly meeting with the Curve Garden artist in residence to plan the creative activities that would be available for older people at the post-pandemic Curve Garden. In March 2021 we returned to the real Curve Garden and digital support resumed. The Tuesday attendance now is usually at least 50, and a few weeks ago reached 100+. It has become a community hub led by older people. The VCG is still open 24/7.

Side by Side

We continued to work in partnership with Hackney Co-operative Developments (HCD) to deliver the Side by Side service in Dalston, which provides general advice and non-statutory advocacy for people from a variety of backgrounds who are experiencing social exclusion through poverty, the consequences of educational exclusion, discrimination, homelessness, drug and alcohol addiction, mental health issues, immigration status and exclusion from the benefits system and social welfare safety nets. Primarily Side by Side serves single people (predominantly men over 50), people with disabilities who are currently in short life housing, and people who frequent Gillett Square in Hackney. One of the key features of Side by Side is that we do not refer or signpost people to other services, but rather inform people of the services available and encourage and support people to self-refer. We recognise the importance of support networks and so we also work with the friends and family of our service users.

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MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

REPORT OF THE TRUSTEES

for the Year Ended 31 March 2021

People's lives are often complicated, and these complications can exclude people from accessing mainstream advice provision. Many people we work with have either experienced exclusion from services or believe they will be excluded. Applications for benefits have been rejected or are expected to be rejected. This is particularly the case for people who have erratic behaviours. Digital exclusion means people are unable to access services through the internet and fail to have a functioning phone to take calls, leading to sanctions and loss of income. Access to services is further restricted because many people lack an understanding of how welfare benefits and homelessness services actually work, and so are restricted in their ability to present their eligibility and successfully appeal against decisions which they believe are unjust.

Side by Side was already established before the pandemic with a growing caseload. Initially we tried to work by telephone, but this proved increasingly difficult. People often had only basic mobile phones, and conversations were frequently interrupted by batteries losing charge. In November 2020, we decided to resume a socially distanced, face-to-face service in the open air for people who were prepared to wear masks. We saw an increase in contact from people who had been discharged from mental health hospital provision and from prison. Virtually all statutory and most voluntary sector services were only being offered remotely, and this was particularly difficult for those with erratic behaviours.

Hackney Dudes

Prior to the pandemic the Hackney Dudes hosted a weekly drop-in and alternate week outings. In-person service was suspended on 13 March 2020, just before the national lockdown. All current (and where possible former) participants were contacted, and their support needs assessed. A pool of local volunteers was recruited to provide responsive local support including shopping, cooking, collecting prescriptions, doorstep and phone befriending. Staff made referrals as needed for health and social care services, benefits assessments, safeguarding, other community service (e.g., free meal provision).

In April 2020 we started twice weekly virtual drop-ins. These communications provided an opportunity to gain an understanding of how the men were feeling about lockdown and their sense of social isolation. The overwhelming priority for the men was to have an opportunity to meet-up in person, in a Covid-safe environment. So work began to identify outdoor hospitality businesses who might be able to provide space. Dalston Curve Garden and the U7 Lounge indicated they were keen to support the Hackney Dudes and since June 2020 the group have met-up once or twice a week (with the exception of January to mid-March 2021). A total of 56 different men have regularly attended the 78 outdoor drop-ins and trips throughout this period.

Post-lockdown, the Dudes have visited the V&A Museum, Imperial War Museum, British Museum, Natural History Museum, Museum of London, Hackney City Farm, Newington Green Meeting House, and had a picnic in Haggerston Park.

Comments from two of the Dudes include:

"While most of Hackney seemed to be closed, I had the Hackney Dudes. We get to talk, joke and be with each other, so we know we are not alone. We have even made new friends along the way. Coming here stopped the world from being a lonely place for us."

"With the Hackney Dudes we have a chance to meet up and chat together and forget our worries and woes. It has been wonderful to do that during these strange times. I thoroughly enjoy it."

Making Room

We had to pause the delivery of decluttering sessions in March 2020, due to lockdown restrictions, as visits take place in the people's homes. Instead of face-to-face sessions, we stayed in touch with service users via telephone calls, and in some cases video calls. Through this contact we aimed to motivate service users to see the value of continuing to declutter, which has varying degrees of success; some of them kept decluttering on their own, while others reduced the number of things they would usually bring into their home. For some of our service users, lockdown and the confrontation with being indoors all the time resulted in a realisation about their poor living conditions and made them ready for making positive changes. We learned how checking in with people can make a big change, and how challenging it is for people with already fragile mental health to be restricted in what they can or cannot do.

Disruption to other services meant that referrals to Making Room were low during lockdown, so we made use of the Government furlough scheme for both staff members. We were able to recommence some face-to-face visits in July 2020.

DIVERSITY, EQUALITY AND INCLUSION

In May 2020, the death of George Floyd in police custody in the United States sparked a global protest against systemic racism. The Black Lives Matter (BLM) movement in the UK has challenged organisations and institutions to examine their practices, structures and cultures, and identify changes that need to happen to bring about racial equality.

In recent years, in part due to the loss of the previous handyperson and home adaptations contracts, MRS has lost the diversity it once had amongst staff and Trustees, although diversity amongst our service users and volunteers remains relatively high. The focus on BLM has reinforced the urgency of ensuring that our staff, volunteers and Management Committee reflect the diversity of the communities we serve. To this end, the Trustees have agreed a comprehensive action plan with clear leadership and targets that is now being implemented and will be publicly reported against in future annual reports.

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MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

REPORT OF THE TRUSTEES

for the Year Ended 31 March 2021

FINANCIAL REVIEW

Financial position

In 2020/21, income decreased from the previous year to £225,554 (2019/20: £247,332) and expenditure increased marginally to £262,609 (2019/20: £258,639), creating a deficit of £37,352 in the year. This is in line with the deficit budget agreed by Trustees at the start of the year, in recognition that reserves are currently higher than policy level.

We are pleased that MRS has maintained financial stability during the year and has still been able to generate significant external funding towards its services and projects, despite the challenging funding environment. This includes:

We are extremely grateful to all of our funders and partners for their support in 2020/21.

Fund by fund basis and confirmation that MRS can fulfil its obligations

MRS had reserves to meet current obligations in relation to contracts and to its statutory obligations as an employer.

Reserves policy

In June 2020 the Trustees agreed a reserves policy that commits to maintaining 3 to 6 months' expenditure in free reserves, alongside designated funds for innovation, contingency/emergency costs, wind-up costs and environmental sustainability initiatives.

To achieve policy level, the Trustees agreed a deficit budget for 2020/21 and approved a plan to continue subsidising services that currently run at a deficit and covering funding gaps and shortfalls for community projects where they occurred. We spent £4,869 from the contingency designated fund in the course of our emergency response to the pandemic.

The policy level for free reserves equates to a target holding of between £65,925 and £131,850 in 2020/21. On 31 March 2021, the free reserves amounted to £144,010.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

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MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

REPORT OF THE TRUSTEES

for the Year Ended 31 March 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management

The Trustees have considered major risks to which the charity is exposed, and the strategies designed to mitigate them. In 2020/21, the main risks included responding to the coronavirus pandemic which emerged at the start of 2020 and has had a considerable impact on operations and finances. We are also continuing work to establish a coherent strategic plan and sustainable financial footing for the organisation.

Structure, governance and management

MRS is a registered charity and a company limited by guarantee.

Governing document : MRS Independent Living is a registered charity and company limited by guarantee, governed by its Memorandum and Art icles of Association dated 30 December 1986 and updated in October 2020.

Membership: At the start of the year MRS had five members who are also members of the Management Committee, each of whom agree to contribute £1 in the event of the charity winding up.

Area of benefit: Primarily London boroughs in Northeast London, including Islington, Hackney, City of London and other surrounding boro ughs.

Public benefit: In managing the work of the organisation and drawing up this report, the Trustees have considered the requirements under section 4 of the Charities Act 2006 to have due regard to both to the public benefit of MRS Independent Living and to ensure that this is re flected in their report.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

02086284 (England and Wales)

Registered Charity number

801419

Registered office

Unit W9, 8 Woodberry Down London N4 2TG

Trustees

J Miles Co-chair S Steppens J Tilston Treasurer R Henderson Co-chair D Hardiman

Company Secretary

N J Pink

Independent Examiner

Brindley Millen Ltd 167 Turners Hill Cheshunt Hertfordshire EN8 9BH

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MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

REPORT OF THE TRUSTEES

for the Year Ended 31 March 2021

REFERENCE AND ADMINISTRATIVE DETAILS

Bankers

Cooperative Bank 1 Islington High Street London N16 8JN Dec 22, 2021 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

..............................................................................Jane Tilston (Dec 22, 2021 15:26 GMT)

J Tilston - Trustee

Page 9

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MOBILE REPAIR SERVICE

Independent examiner's report to the trustees of Mobile Repair Service ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

mwbrindley

mwbrindley (Dec 23, 2021 10:35 GMT)

Maurice Brindley BSc FCA Institute of Chartered Accountants in England and Wales Brindley Millen Ltd 167 Turners Hill Cheshunt Hertfordshire EN8 9BH

Dec 23, 2021 Date: .............................................

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MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the Year Ended 31 March 2021

Unrestricted
Designated
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS
FROM
Donations and legacies
-
-
Charitable activities
Independent Living Services
155,866
-
Other income
11,820
-
Total
167,686
-
EXPENDITURE ON
Charitable activities
Independent Living Services
201,889
4,870
NET
INCOME/(EXPENDITURE)
(34,203)
(4,870)
Transfers between funds
10
(4,870)
4,870
Net movement in funds
(39,073)
-
RECONCILIATION OF FUNDS
Total funds brought forward
183,083
106,000
TOTAL FUNDS CARRIED
FORWARD
144,010
106,000		 Restricted
funds
£
-
57,868
-
57,868
56,147
1,721
-
1,721
21,447
23,168		 31.3.21
31.3.20
Total
Total
funds
funds
£
£
-
1
213,734
247,331
11,820
-
225,554
247,332
262,906
258,639
(37,352)
(11,307)
-
-
(37,352)
(11,307)
310,530
321,837
273,178
310,530

The notes form part of these financial statements

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MOBILE REPAIR SERVICE (REGISTERED NUMBER: 02086284) TRADING AS MRS INDEPENDENT LIVING

BALANCE SHEET

31 March 2021

Unrestricted
Designated
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
6
1,384
-
CURRENT ASSETS
Stocks
7
3,531
-
Debtors
8
59,520
-
Cash at bank and in hand
93,595
106,000
156,646
106,000
CREDITORS
Amounts falling due within one year
9
(14,020)
-
NET CURRENT ASSETS
142,626
106,000
TOTAL ASSETS LESS
CURRENT LIABILITIES
144,010
106,000
NET ASSETS
144,010
106,000
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
-
-
23,168
23,168
-
23,168
23,168
23,168		 31.3.21
Total
funds
£
1,384
3,531
59,520
222,763
285,814
(14,020)
271,794
273,178
273,178
250,010
23,168
273,178		 31.3.20
Total
funds
£
1,846
2,736
52,491
264,383
319,610
(10,926)
308,684
310,530
310,530
289,083
21,447
310,530

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

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MOBILE REPAIR SERVICE (REGISTERED NUMBER: 02086284) TRADING AS MRS INDEPENDENT LIVING

BALANCE SHEET - continued

31 March 2021

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on .............................................Dec 22, 2021 and were signed on its behalf by:

Jane Tilston (Dec 22, 2021 15:26 GMT)

.............................................

J Tilston - Trustee

John Miles

.............................................John Miles (Dec 22, 2021 21:26 GMT)

J Miles - Trustee

The notes form part of these financial statements

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MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements and assessment of going concern

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

The financial statements are presented in sterling (£).

Critical accounting judgements and key sources of estimation uncertainty

In preparing financial statements it is necessary to make certain judgements, estimated and assumptions that affect the amounts recognised in the financial statements. The following judgements and estimates are considered by the trustees to have most significant effect on amounts recognised in the financial statements.

Useful economic life of tangible fixed assets:

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

No depreciation is charged in the year of acquisition and a full years depreciation is charged in the year of disposal.

Stocks

Stock is valued at the lower of cost and net realisable value, after making due allowances for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

Cash at bank and in hand

Cash at bank and in hand includes cash, current bank accounts and deposit bank accounts with no withdrawal limitations.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount.

continued...

Page 14

MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES - continued

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Going concern

These financial statements have been prepared on a "going concern" basis which is subject to continued funding of the charities objectives.

The general environment for funding services of the kind provided by Mobile Repair Services Ltd continues to be positive.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially settled at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.21 31.3.20
£ £
Depreciation - owned assets 462 677
Independent examiners fees 2,995 2,995

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

The charity considers its key personnel to comprise the trustees, the director and assistant director. Total key personnel remuneration in the year was £61,656 (2020: £38,116). This figure comprises gross pay £54,712, employer's NI £5,126 and employer's pension £1,819.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

4. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.21 31.3.20
All staff 6 5

No employees received emoluments in excess of £60,000.

Page 15

continued...

MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Designated
Restricted
fund
funds
funds
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
1
-
-
Charitable activities
Independent Living Services
158,275
-
89,056
Total
158,276
-
89,056
EXPENDITURE ON
Charitable activities
Independent Living Services
194,904
793
62,942
NET INCOME/(EXPENDITURE)
(36,628)
(793)
26,114
Transfers between funds
(63,485)
69,506
(6,021)
Net movement in funds
(100,113)
68,713
20,093
RECONCILIATION OF FUNDS
Total funds brought forward
283,196
37,287
1,354
TOTAL FUNDS CARRIED FORWARD
183,083
106,000
21,447
6.
TANGIBLE FIXED ASSETS
Fixtures
Plant and
and
Motor
machinery
fittings
vehicles
£
£
£
COST
At 1 April 2020 and 31 March 2021
18,395
7,757
4,008
DEPRECIATION
At 1 April 2020
18,375
6,027
3,912
Charge for year
5
433
24
At 31 March 2021
18,380
6,460
3,936
NET BOOK VALUE
At 31 March 2021
15
1,297
72
At 31 March 2020
20
1,730
96		 Total
funds
£
1
247,331
247,332
258,639
(11,307)
-
(11,307)
321,837
310,530
Totals
£
30,160
28,314
462
28,776
1,384
1,846

Page 16

continued...

MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021

7.
STOCKS
Stocks
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accounts receivable
Refundable deposits
VAT
Prepayments and accrued income
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Accrued expenses
10.
MOVEMENT IN FUNDS
Net
movement
At 1.4.20
in funds
£
£
Unrestricted funds
Free Reserves
183,083
(34,203)
Innovation Fund (formally Access to
technology)
50,000
-
Environment Sustainability Fund
25,000
-
Contingency Fund
10,000
(4,870)
Wind-up Fund (formally Designated fund)
21,000
-
289,083
(39,073)
Restricted funds
Side by Side
7,362
(6,651)
Digital Inclusion
2,582
826
Otago (Staying Steady)
11,503
1,077
Coronavirus Fund
-
6,381
Hackney Dudes Fund
-
88
21,447
1,721
TOTAL FUNDS
310,530
(37,352)		 31.3.21
£
3,531
31.3.21
£
25,222
9,142
23,618
1,538
59,520
31.3.21
£
1,489
9,537
2,994
14,020
Transfers
between
funds
£
(4,870)
-
-
4,870
-
-
-
-
-
-
-
-
-		 31.3.20
£
2,736
31.3.20
£
30,309
-
17,826
4,356
52,491
31.3.20
£
-
5,990
4,936
10,926
At
31.3.21
£
144,010
50,000
25,000
10,000
21,000
250,010
711
3,408
12,580
6,381
88
23,168
273,178

continued...

Page 17

MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021

10. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
Free Reserves
Contingency Fund
Restricted funds
Side by Side
Digital Inclusion
Otago (Staying Steady)
Coronavirus Fund
Hackney Dudes Fund
Core Costs Fund
TOTAL FUNDS		 Incoming
resources
£
167,686
-
167,686
15,678
8,074
6,999
12,896
13,221
1,000
57,868
225,554		 Resources
Movement
expended
in funds
£
£
(201,889)
(34,203)
(4,870)
(4,870)
(206,759)
(39,073)
(22,329)
(6,651)
(7,248)
826
(5,922)
1,077
(6,515)
6,381
(13,133)
88
(1,000)
-
(56,147)
1,721
(262,906)
(37,352)		 Resources
Movement
expended
in funds
£
£
(201,889)
(34,203)
(4,870)
(4,870)
(206,759)
(39,073)
(22,329)
(6,651)
(7,248)
826
(5,922)
1,077
(6,515)
6,381
(13,133)
88
(1,000)
-
(56,147)
1,721
(262,906)
(37,352)
(39,073)
(6,651)
826
1,077
6,381
88
-
1,721
(37,352)

Comparatives for movement in funds

Unrestricted funds
Free Reserves
Innovation Fund (formally Access to
technology)
Environment Sustainability Fund
Contingency Fund
Wind-up Fund (formally Designated fund)
Restricted funds
Peer Support
Side by Side
Digital Inclusion
Otago (Staying Steady)
TOTAL FUNDS		 Net
movement
At 1.4.19
in funds
£
£
283,196
(36,628)
10,287
(793)
-
-
-
-
27,000
-
320,483
(37,421)
1,354
2,264
-
7,362
-
4,985
-
11,503
1,354
26,114
321,837
(11,307)		 Transfers
between
funds
£
(63,485)
40,506
25,000
10,000
(6,000)
6,021
(3,618)
-
(2,403)
-
(6,021)
-		 At
31.3.20
£
183,083
50,000
25,000
10,000
21,000
289,083
-
7,362
2,582
11,503
21,447
310,530

continued...

Page 18

MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021

10. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
Free Reserves
Innovation Fund (formally Access to
technology)
Restricted funds
Peer Support
Side by Side
Digital Inclusion
Otago (Staying Steady)
TOTAL FUNDS		 Incoming
resources
£
158,276
-
158,276
20,183
9,994
16,941
41,938
89,056
247,332		 Resources
Movement
expended
in funds
£
£
(194,904)
(36,628)
(793)
(793)
(195,697)
(37,421)
(17,919)
2,264
(2,632)
7,362
(11,956)
4,985
(30,435)
11,503
(62,942)
26,114
(258,639)
(11,307)		 Resources
Movement
expended
in funds
£
£
(194,904)
(36,628)
(793)
(793)
(195,697)
(37,421)
(17,919)
2,264
(2,632)
7,362
(11,956)
4,985
(30,435)
11,503
(62,942)
26,114
(258,639)
(11,307)
(37,421)
2,264
7,362
4,985
11,503
26,114
(11,307)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
Free Reserves
Innovation Fund (formally Access to
technology)
Environment Sustainability Fund
Contingency Fund
Wind-up Fund (formally Designated fund)
Restricted funds
Peer Support
Side by Side
Digital Inclusion
Otago (Staying Steady)
Coronavirus Fund
Hackney Dudes Fund
TOTAL FUNDS		 Net
movement
At 1.4.19
in funds
£
£
283,196
(70,831)
10,287
(793)
-
-
-
(4,870)
27,000
-
320,483
(76,494)
1,354
2,264
-
711
-
5,811
-
12,580
-
6,381
-
88
1,354
27,835
321,837
(48,659)		 Transfers
between
funds
£
(68,355)
40,506
25,000
14,870
(6,000)
6,021
(3,618)
-
(2,403)
-
-
-
(6,021)
-		 At
31.3.21
£
144,010
50,000
25,000
10,000
21,000
250,010
-
711
3,408
12,580
6,381
88
23,168
273,178

continued...

Page 19

MOBILE REPAIR SERVICE TRADING AS MRS INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021

10.

MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
Free Reserves
Innovation Fund (formally Access to
technology)
Contingency Fund
Restricted funds
Peer Support
Side by Side
Digital Inclusion
Otago (Staying Steady)
Coronavirus Fund
Hackney Dudes Fund
Core Costs Fund
TOTAL FUNDS		 Incoming
resources
£
325,962
-
-
325,962
20,183
25,672
25,015
48,937
12,896
13,221
1,000
146,924
472,886		 Resources
Movement
expended
in funds
£
£
(396,793)
(70,831)
(793)
(793)
(4,870)
(4,870)
(402,456)
(76,494)
(17,919)
2,264
(24,961)
711
(19,204)
5,811
(36,357)
12,580
(6,515)
6,381
(13,133)
88
(1,000)
-
(119,089)
27,835
(521,545)
(48,659)

Innovation Fund (formerly Access to Technology)

During the year ended 2016 the charity received a legacy of £10,287 from the estate of the former Vice Chair, Ken Bodden. The trustees have decided to set this money aside with the aim of promoting access to technology for people with disabilities.In the year ended 31 March 2020 this fund was increased to £50,000 and redesignated as the Innovation Fund for investment in new projects and services that meet strategic priorities.

Environmental Sustainability Fund

Monies set aside for environmentally responsible purchase, presently and primarily to fund the purchase of a more environmentally friendly van.

Contingency Fund

Monies set aside for emergency costs

Wind-up Fund (formerly Designated fund )

Monies set aside by the trustees for contingencies; £19,000 for the provision of redundancy payments and to cover staff notice periods and £2,000 for other costs should the organisation find it necessary to close operations in the future.

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

12. GUARANTEE STATUS

The company is limited by guarantee whereby every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, while they are a member or within one year after the cease to be a member, such as may be required, not exceeding one pound.

Page 20