MACS Annual Report & Accounts 2009
MACS
The Micro and Anophthalmic Children’s Society
Foreword by the chairman 2009 was our 15th year. It was a very eventful and rewarding year for MACS. In April six MACS children along with six buddies went on a five day sailing trip from Glasgow around the Scottish coast and all come back knowing more about themselves than they did before they left. In fact for many it changed their whole attitude to life as a child with a visual impairment. This event was fully funded by MACS.
MACS newest sailors
all are unpaid volunteers who feel that MACS has helped them and their families so much, that they want to do something in return and pass this support onto others. Since the weekend their numbers have grown with 16 events taking place from Scotland to Devon, where families in local areas can meet and realise that they are not alone, and that there is a large MACS family and support group around to make things happen. These regional meetings give not only the MACS child the opportunity to make friends with others like them, but it also allows their siblings to gain support from their peers, and to stop the sense of isolation that many feel.
This was followed by the Flora London marathon in which MACS had over 200 runners. The committee and many families came to London to cheer our runners off from the start and again at the half way mark and then greeted them with open arms and hugs in Horseguards parade. Many commented that meeting the children they had run for made it a fantastic event. Over ÂŁ250,000 was raised as a result of this event. Our AGM / Family weekend was held over the first Bank Holiday weekend in May and attended by 72 families both old and new. This weekend not only gives our families a weekend break but also gives them a chance to share stories and experiences about having a MACS child. It is also a time to make friends for life and let your whole family have a fun- packed weekend. As are result of this weekend the MACS regional groups were reformed. We now have 25 regional supporters around the country and, like the committee,
MACS
MACS runner at the 2009 London Marathon
The Micro and Anophthalmic Children’s Society
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Family Weekend
Foreword by the chairman The regional groups have now extended to include a grandparent who is there to help support others with a grandchild affected with the MACS conditions. Having a MACS child can be very tough at times, but it can be just as tough trying to support and help your adult child, however old, through feeling the pain of having a visually impaired child, along with trying to cope with everyday living and the problems it can cause.
Regional event
of parents we THINK we know what our children need, but having the opinions of not just the MACS children, but also their siblings, will help us ensure that we are doing all we can to give them the help and support that will guide them through their lives. We have continued throughout 2009 to assist many MACS children with grants for laptops, talking phones, singing lessons, in fact a lengthy list that helps a visually impaired child gain access to the world of their sighted peers. Christmas cards and birthday cards were sent to all MACS children as well as regional events throughout the year. Children have also, with Mums and Dads, been assisting Dr Nicola Ragge with her research which is part funded by MACS into the cause of Anophthalmia, a project which MACS fully supports. Over 150 families are taking part in this research and the results are now starting to come through.
Sophie with her new Laptop from MACS
This year has also seen an adult with a MACS condition, Ben Hornby, volunteer to be a regional supporter. We plan for these regional groups to now offer support to the adult MACS “child”. For many, as they get older and enter their teenage years and beyond, having the MACS condition raises challenges both physical and emotional that only those who have the condition themselves can fully understand. Now the support that we offer to our families and younger children is there for all.
MACS is going forward and with the support of our Patrons Jodie Prenger, David Blunkett MP and Mr. Richard Collin we are becoming a resource to which people from all walks of life who have a link to anophthalmia, Micro anophthalmia and coloboma turn.
With this in mind we are now setting up a junior committee. This will enable our older children/teens to let us know how we can help them, and what support we can give them…after all as a committee
Barry Stickings Chairman MACS
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Bringing support and families together
Looking forward to 2010
2010 for MACS will be an exciting year with many events planned and ideas to help MACS children.
On 6th November 2010 MACS will be holding a Gala Charity Ball and Auction at The Brewery in London to encourage further support and awareness of MACS with a view to gaining corporate sponsorship for events in the future. The last event in 2002 not only generated over £40,000 but also raised MACS profile. We hope to repeat this success this year.
Events include family regional days out across the country. January starts with events and continue taking place every month to bring together children and parents. All fully funded by MACS. April sees the Sailing trip, on which 10 MACS children and buddies from Glasgow on a five day voyage of discovery. Then it’s the planning and attending of the four day AGM / Family Weekend for 80 families with over 20 new families attending.
Throughout the year we will continue to support children and families with grants to make life more interesting and productive for our visually impaired members. Overall 2010 aims to be an exciting year with a dynamic team behind me working hard and all striving for the same goals: to ensure that the support for MACS children continues.
We will also be launching the new MACS website (www.MACS.org.uk) which will be more informative, easier to use and above all the first point of contact for many families when a child is born. The big event is the Virgin London Marathon with over 170 runners raising funds for MACS. This is a fully supported day with many MACS families already asking where they need to be to help our runners go through.
Barry Stickings Chairman MACS
Another joint Look, Victa and MACS weekend will be planned for the bank holiday in August. More details will be released once the venue has been confirmed.
MACS
The Micro and Anophthalmic Children’s Society
4
MACS Trustees, Committee & Volunteers
barry@macs.org.uk Barry Stickings Chairman
Lynda Rhodes Secretary
Jenny Lupton Assistant Secretary*
Phil McEvllly Vice Chair
Gary Murphy Treasurer
lynda@macs.org.uk
jenny@macs.org.uk
phil@macs.org.uk
gary@macs.org.uk
Debby Clark Observer
Gavin Waugh Observer
debby@macs.org.uk
gavin@macs.org.uk
Louise Eggins Caravan Co-ordinator
Robbie Crow Ambassador
caravanbookings@macs.org.uk
robbie@macs.org.uk
Chairman, Trustee & Committee Member Trustee & Committee Member Non-Trustee & Committee Member
Junior Committee
Volunteer & Non-Committee Member Junior Volunteer aged (12-21) & Non Committee Member * Fay Sumner resigned as Assistant Secretary Nov 09. Jenny Lupton Volunteered to take over the role until the next AGM
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Bringing support and families together
Thank you everyone who was part of the MACS running team for raising a record-breaking ÂŁ220,000 in 2009 Over 80% of our income is generated by runners who so generously choose to run for MACS. Through the months of hard training our runners continued to raise vital funds for MACS. Even through the dark winter months the fundraising continued. Then after the big day they continued to collect sponsorship. On behalf of all MACS families we thank all of them for their amazing feat (and feet!). This includes both running 26 miles and for raising such a large amount of sponsorship. To run 26 miles AND to raise such a staggering amount of sponsorship is truly outstanding
Big smiles even before the race begins
We also have a small army of volunteers who help cheer on our runners on the big day. A big thank you to you too. We are very proud of our running team and thankful for their dedication. Without their hard work MACS would not be able to continue with its work.
A few miles in and all is going well
Our running team for 2010 is ready for the challenge this year, and we wish them luck and above all, hope they enjoy their experience of the worlds biggest single fundraising event. If you would be interested in joining our team in 2011, please email: marathon@macs.org.uk or register your interest on our website at: www.macs.org.uk/marathon
MACS
A medal for all finishers and huge thank you from MACS
The Micro and Anophthalmic Children’s Society
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Everyone needs a break MACS now have three caravans located at different locations throughout the UK. Every site has its unique places of interest and type of beneficial rest that is on offer. Looking after a child with one of the MACS conditions puts an enormous strain on normal family life. Coping with day-to-day problems is hard enough, but add the burden of hospital visits or long-term treatment, and the cracks can begin to show. MACS is now able to provide practical help for all members and their families who need to overcome the difficulties associated with the day-to-day problems we all experience. A recuperative break at Mudeford (Dorset), Grange-over-Sands (Lake District), or Mullion Holiday Park (Cornwall), helps to recharge the batteries and gives huge benefits from a quiet and relaxing atmosphere.
Lakeland Leisure Park near Grange-overSands provides the perfect family holiday in the Lakes. The park is in a picturesque location, ideally placed for exploring the Lake District Peninsula, visiting Grange-over-Sands or moving further down the coast.
Mullion Holiday Park is an ideal base for exploring the stunning Lizard Peninsula. Situated in an Area of Outstanding Natural Beauty, you are surrounded by Blue Flag beaches, hidden coves and superb coastal walks.
Sandhills Holiday Village with its grand Manor House dating back to 1790, is situated in a superb position at Christchurch on the Dorset coast. At Sandhills you can relax on the beach, take a leisurely stroll along the promenade with its charming and stunning views across the bay to The Needles.
If you would like to know more please email caravans@macs.org.uk
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Bringing support and families together
Regional supporters Hi, my name is Debby Clark and I am MACS’ regional group co-ordinator. One of the things that many families tell us after meeting another family with a MACS child is how, for the very first time, they have found people who REALLY know what they are feeling. I know when we attended our first family weekend we felt like we had found an extended family. We had found people to whom we didn’t have to explain. The families understood our tears, our fears and our worries. These families and their children gave us hope.
CAN YOU HELP? Could you help us help others? Would you: • Volunteer to cover/help cover the region you live in? • Be happy to be a contact for new/existing families in your region? • Would you like to help organise an event near where you live? • Have you any suggestions for a great place to hold an event in your region? In 2009 MACS funded over 15 regional events. We aim to increase this number to provide much needed support to MACS families
Here at MACS we know how important this is. This is one of the reasons that regional groups were formed in 1999, and were re-launched at last year’s Family weekend. Many have said that meeting once a year isn’t enough. Regional groups mean that events can now be held at regular intervals around the country giving families the opportunity to gain support from those who know. If you’d like more info please contact: debby@macs.org.uk
A fun day out at Longleat
MACS
Skiing in Norfolk
The Micro and Anophthalmic Children’s Society
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PAULA BURTON Tyne & Wear
LIZA & JON PRESTON Greater Manchester
SUE BRISTER North, East West Yorkshire
LYNDA RHODES North Wales, Merseyside. Cheshire
DIANA BRUCE Norfolk, Suffolk
SARAH POTTER Cambridge
MICHELLE PATERSON Scotland
JULIE WILSON Derbyshire, Sheffield, South Yorkshire
DEBBY CLARK Essex
MARIA MCMENAMIN Buckinghamshire, Hertfordshire
BEN HORNBY Adult Support
LEE & KAREN TILLEY Bristol, Wiltshire
TERESA GORDON London
SHEILA POTTER Support for Grandparents
SUZANNE HILEY Hampshire, Surrey
SONIA FITZPATRICK Cornwall
JENNY LUPTON Dorset, Devon
FAY SUMNER North Wales
9
MELANIE ANDERSON-PIKE LOUISE EGGINS Dorset Devon, Dorset
Bringing support and families together
Family Weekend Every year we host a Family Weekend. It is a lifeline to some families, giving them a chance to meet others in similar situations and to know that they are not alone. The weekend brings support and new friendships to so many families.
Saturday morning Everyone is up early for the AGM
Through the fundraising of the London Marathon we are in a position to help heavily subsidise the weekend, making it affordable for families to attend. The Family Weekend is open to all MACS members and gives everybody the chance to: •
Get together
•
Provide support
•
Make new friends and renew old friendships
•
Let MACS children see that they are not alone and to help each other
•
Let parents get together to talk and ask questions about their child’s MACS condition with families in a similar position
•
Enjoy the chance of a break with their family
Saturday evening - A perfect time to see old friends and meet new families
Sunday daytime - The golf tournament (one of the many activities on offer) was a hit
In 2009 we had 72 families come to the family weekend, including 15 families who came for the first time. In 2010 we are hoping to increase this number. All families are welcome, both existing and new.
Sunday evening - The Medieval Banquet was a great way to end the Family Weekend
MACS
The Micro and Anophthalmic Children’s Society
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Family Weekend Every MACS child is an inspiration and we are proud of them all. On the Saturday evening we presented achievement awards to three MACS children who deserved a special mention. Abigail, aged four, was very brave all year and always has a smile for everyone Sophie, aged eight, learned to swim without arm bands Matthew, aged 16, passed his GSCEs and is now studying History and Government & Politics.
MACS invited Dr Nicola Ragge to come and speak to our families. Dr Ragge last attended in 2004 and due to funding from MACS she has been able to continue her research into our children's conditions. Dr Ragge said a big thank you to the children and families of MACS. Anyone interested in joining Dr Ragge's genetic study can get in contact by emailing nragge@macs.org.uk MACS also invited Giselle Zabban from Changing Faces to meet our families. Changing Faces support families with children who are born with a facial disfigurement.
Any family is welcome to join Changing Faces. They are unable to give any medical opinions. You can contact them on 0845 4500275 or via their website: www.changingfaces.org.uk
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Bringing support and families together
Grants Support for MACS Families remains at the heart of what we do. Part of this support involves grants. In 2009 MACS has been able to help many families purchase equipment for their MACS child. All MACS families are welcome to apply for a grant. All grants are approved in accordance with the Grant Application Procedure. Please contact Lynda on lynda@macs.org.uk for an application form or should you have any questions.
Computer Equipment Laptops & PC’s
15
Software
2
Printer
1
Total Computer Equipment
18
Technology Mobile Phone
1
MP3 Total Technology
1 2
Equipment
In 2010 we will continue to distribute grants to MACS families. We look forward to easing the burden and providing relief to as many MACS families as we can.
Bike
2
Brailler
1
Chair
1
Glasses
1
Total Equipment
5
Recreational Activities
Matthew with his laptop
Niamh with her MP3 Player
Singing lessons
1
School trip
1
RNIB Vacation Scheme
1
AGM Contributions
1
Total Recreational Activities
4
Ages Preschool 0 - 5
1
Primary 6 - 11
16
Secondary 12 - 15
8
Higher Education 16+
5
Total Charlee enjoying her new bike
MACS
30
Value of Grants to MACS Families 2009 £21,030
Matthew with his touchscreen The Micro and Anophthalmic Children’s Society
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Financial information Statement of Financial Activities The Year Ended 31 December 2009 (Incorporating income and expenditure account) Total Total Restricted Unrestricted funds funds
Total 2009
Total Dec 2008
£
£
£
235,277 27,186 5,000 775 268,238
235,277 27,186 5,000 775 268,238
156,442 10,261 380 157,324
1,043
1,043
1,607
2,997
2,997
4,945
10,745 5,250 41 288,314
10,745 5,250 41 288,314
2,011 2,570 178,216
44,658
44,658
18,729
-
71,220 26,061 28,042 21,030 21,693 2,962 215,666
71,220 26,061 28,042 21,030 21,693 2,962 215,666
34,350 22,879 599 14,655 2,363 93,575
-
72,648
72,648
84,641
-
-
£
Note
Incoming resources Incoming resources from generated funds Voluntary Income Running Events Donations Legacies Subscriptions
-
Activities for generating funds Special events & trading Investment income 2 Incoming resources from charitable activities Family weekend Caravan income Regional activities Total incoming resources Resources expended Costs of generating funds Costs of generating voluntary income 5 Charitable activities Family weekend & other events Caravans Support for Families Grants to MACS families Raising awareness of MACS Governance Costs Total Resources Expended Net incoming resources before transfers
6 6 6 6 6
Gross Transfers Between Funds
40,000
( 40,000)
Net Movement in Funds
40,000
32,648
72,648
84,641
Funds at The Start of The Year
140,000
164,266
304,266
219,625
Funds at The End of The Year
180,000
196,914
376,914
304,266
13
Bringing support and families together
>1%
Incoming Resources From Charitable Activities
>1%
Investment Income
1%
6%
2%
Special Events & Trading
82%
9%
Subscriptions Legacies Donations Running Events
Total
Incoming Resources
£235,277
Running events Donations
£27,186
Legacies
£5,000 £775
Subscriptions Special events & trading
£1,043
Investment income
£2,997 £16,036
Incoming resources from charitable activities Total Income
£288,313 1% 10%
Governance costs
21%
Raising Awareness of MACS
10%
Grants to MACS familes Support for Families
13%
Respite Care - Caravans Family weekend & Other Events Costs of generating funds
Total
Resources Expended
Costs of Generating Funds
£44,658
Family Weekend & Other Events
£71,220
Respite Care - Caravans
£26,061
Support for Families
£28,042
Grants to MACS Families
£21,030
Raising Awareness of MACS
£21,693
Governance Costs Total Expenditure
MACS
33%
£2,962
12%
£215,665 The Micro and Anophthalmic Children’s Society
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Financial information
Balance sheet as at 31 December 2009
Total 2009
Total Dec 2008
ÂŁ
ÂŁ
4
49,609
59,710
7
44,698 290,688
15,574 236,419
8
8,351 327,305
7,437 244,556
376,914
304,226
Note
Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand Creditors: Amounts falling due within ine year Net current assets Net assets Financed by: Unrestricted funds General fund
10
196,914
164,266
Mobile Caravan Home Fund
10
80,000
80,000
Family Weekend fund
10
60,000
60,000
Events Fund
10
40,000
-
376,914
15
304,266
Bringing support and families together
Trustees Report The Micro and Anophthalmic Children’s Society Report of the Trustees for the year ended 31st December 2009 The trustees present their report, together with the independently examined accounts for the year ended 31st Dec 09. AIMS, OBJECTS AND HISTORY MACS was formed in 1993, by a group of parents, all of whom had children with microphthalmia, anophthalmia and colomba. Until then most of them didn’t know of any other children like their own and children with these conditions did not have the opportunity to meet each other, support each other and learn from each other. MACS is helping to change all that. The objectives of the Micro and Anophthalmia Children’s Society (MACS) are to support families of persons suffering from micro and anophthalmic and allied conditions. MACS became a registered charity on 10th August 1994 and is governed by its constitution dated 16th April 1994, as modified on 30th July 1994 and 5th May 2001. The Trustees have had regard to the guidance issued by the Charity Commission with regard to public benefit, and believe this requirement is met through the help and support provided, directly and indirectly, to children and their families, without discrimination of any form. STRUCTURE, GOVERNANCE AND TRUSTEES The Trustees/Executive Committee members who served during the year were as follows:Mr. P. McEvilly Mr. B. Stickings Mrs. L. Rhodes
Mr. G. Murphy (appointed 2nd May 2009) Mr. B. Hardistry (resigned 2nd May 2009) Mrs. F. Summer (resigned 10th November 2009)
At each annual general meeting the members elect a chairman, secretary and treasurer who serve as honorary officers from the conclusion of that meeting. At any one time the constitution stipulates there should be a minimum of 4 members of the Executive Committee, with a maximum of 8. The members are authorised to appoint new members to fill vacancies arising through resignation or death of an existing member, and also to co-opt members throughout the year whose skills would benefit the charity. All new trustees go through an induction process. Each member is required to retire from office at the next annual meeting after their appointment, but they are permitted to be re-elected or re-appointed. The members meet at least two times each year, and each member shall be determined by a simple majority of votes of the members of the Executive Committee present. In case of equality of votes, the chairman has a second casting vote. ACHIEVEMENTS AND PERFORMANCE For the main Achievements and Performance during the year please refer to the Chairman’s Report on Page 2.
MACS
The Micro and Anophthalmic Children’s Society
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Trustees Report The Micro and Anophthalmic Children’s Society Report of the Trustees for the year ended 31st December 2009 Continued... FINANCIAL REVIEW AND RESERVES POLICY It should be noted that the comparative period is only a short period covering eight months, but the Trustees are pleased to note the increase in overall incoming resources to £288k, with the majority of this (£212k) coming from voluntary income generated through the numerous runners taking part in the London Marathon on behalf of MACS. General donations increased significantly as a result of a Gift Aid claim, and a £5k legacy had been received, with the Trustees hopeful of a further legacy arising from the same Estate in the near future. Expended resources had also increased, to £216k, with the most significant costs being the Annual General Meeting/Family Weekend and costs associated with the London Marathon, shown as costs of generating voluntary income. A significant investment has also been made to promote awareness of the charity on a national level, and support to MACS families increased. Overall the year showed a net income of £73k as shown on the Statement of Financial Activities on page 7, and added to funds brought forward from previous year this leaves total funds of £377k carried forward at 31st December 2009. The charity's reserve policy is shown in note 1 to the financial statements. All incoming and expended resources are part of general unrestricted reserves. The Trustees believe that the level of unrestricted funds held are required so that the costs of charitable activities in the coming twelve months could be met even if the charity suffered a large drop in incoming resources. Transfers are made to the various designated funds as deemed necessary by the Trustees.
If you have any questions regarding any aspect of the accounts please contact: Gary at gary@macs.org.uk He will be happy to help.
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Bringing support and families together
Responsibilities of the Trustees The Micro and Anophthalmic Children’s Society Report of the Trustees for the year ended 31st December 2009
RESPONSIBILITIES OF THE TRUSTEES FOR THE ACCOUNTS Charity Law requires the Trustees to prepare accounts for each financial year that show a true and fair view of the charity’s affairs and of its income resources and application of funds for that period. In preparing those accounts, the Trustees are required to:-
The Trustees are responsible for keeping proper accounting records which are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that any accounts comply with the requirements of the Charity (Accounts and Reports) Regulations 1997. The Trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
• select suitable accounting policies and then apply them consistently; • make judgements and estimates that are reasonable and prudent; • prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation; and
This report was approved by the Trustees on 12th April 2010 and signed on their behalf by
• value assets and liabilities in accordance with the Statement of Recommended Practice Accounting by Charities, and to state whether or not the accounts have been prepared in accordance with any applicable Accounting Standards and Statements of Recommended Practice and to give particulars of any material departure from those standards and practices and the reason for such departure.
MACS
Barry Stickings Chairman MACS
The Micro and Anophthalmic Children’s Society
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Auditors Report The Trustees of The Micro and Anophthalmic Children’s Society For the year ended 31st December 2009 I report on the accounts for the year ended 31st December 2009 which are set out on pages 8 to 13, which incorporate the Statement of Financial Activities and Balance Sheet. RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND INDEPENDENT EXAMINER The Trustees are responsible for the preparation of the accounts. You consider that an audit is not required for this period (under Section 43(2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination is needed. It is my responsibility to; •
examine the accounts (under Section 43(3)(a) of the 1993 Act);
•
to follow procedures laid down in the General Directions given by the Charity Commissioners (under Section 43(7)(b) of the 1993 Act); and to state whether particular matters have come to my attention
•
BASIS OF INDEPENDENT EXAMINER’S REPORT My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts. INDEPENDENT EXAMINERS’ STATEMENT In connection with my examination, no matter has come to my attention; 1. which gives me reasonable cause to believe that in any material respect the requirements; •
to keep accounting records in accordance with Section 41 of the 1993 Act; and
•
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act.
have not been met; or 2. to which, in my opinion, attention should be drawn in order to endorse a proper understanding of the accounts to be reached. Thames House, Roman Square, Sittingbourne, Kent
A. Hickie, ACA Spain Brothers Sittingbourne Chartered Accountants
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14th April 2010
Bringing support and families together
Accounting policies & Notes to the accounts The Micro and Anophthalmic Children’s Society 1. ACCOUNTING POLICIES The financial statements have been prepared under the historical cost convention and in accordance with applicable accounting standards and the Charities Act 1993. In preparing the financial statements, the Charity follows the best practice as set out in the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP 2005), and the Financial Reporting Standard for Smaller Entities (effective April 2008).
DEPRECIATION Depreciation is provided at a rate calculated to write off the excess of cost over estimated residual value evenly over the estimated useful economic lives of each class of asset, subject to annual review.
The rates are currently as follows: Mobile Caravan Homes - 15% on WDV
Equipment - 20% on cost
The depreciation rate for equipment has been altered from 10% to leave all currently owned equipment fully written down in value by 31st December 2010. This equates approximately to a rate of 20% on cost over the revised useful economic life of the assets.
INCOMING RESOURCES '- Running events - income is included when receivable by the charity, the point at which it becomes certain. Due to the nature of the London Marathon fundraising it can take several months for all related income to be collected. '- Donations - these are generally included when received by the charity, since it is virtually impossible to be certain of the income before this point. Gift Aid recoverable on donations received is included once this can be quantified and a claim has been made. '- Legacies - these are included once the charity's legal right to the legacy has become clear and once the legacy can be quantified with reasonable accuracy.
EXPENDED RESOURCES Expended resources are, as far as is possible, included in the period to which they relate. Commission is payable to a company which organises the fund raising from the London Marathon. Such commission is only invoiced when all related income has been received and, as explained above, under incoming resources, this can take some time. Estimates of the commission payable have, therefore, been provided for where the actual amount is not known. All expenditure is classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of resources, using an estimate of time usage. FUNDS The Funds held by the Charity are:UNRESTRICTED GENERAL FUNDS These are funds which can be used in accordance with the charitable objects, at the discretion of the Trustees. DESIGNATED FUNDS These are restricted funds earmarked by the Trustees for particular purpose.
MACS
The Micro and Anophthalmic Children’s Society
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Notes to the accounts NOTES FORMING PART OF THE ACCOUNTS For the year ended 31st December 2009 2. INVESTMENT INCOME 2009 Bank Interest
31st December 2008
£
£
2,997
4,945
3. TRUSTEES’ REMUNERATION The Trustees did not receive or waive any remuneration during the year to 31st December 2009 or the eight month period to 31st December 2008. Travel and accommodation expenses were reimbursed to Trustees during the year to 31st December 2009 totalling £6,144 and £2,329 in the eight month period to 31st December 2008 (year to 30th April 2008: £2,958). 4. TANGIBLE FIXED ASSETS Mobile Caravan Home
Equipment
Total
£
£
£
110,906
6,054
116,960
DEPRECIATION At 1st January 2009 Charge for the Year
54,466 8,466
2,784 1,635
57,250 10,101
At 31st December 2009
62,932
4,419
67,351
Net Book Value At 31st December 2009
47,974
1,635
49,609
Net Book Value At 31st December 2008
56,440
3,270
59,710
COST At 1st January 2009 And at 31st December 2009
2009 Costs of Generating Voluntary Income (see note 6) Costs of Special Events and Trading
31st December 2008
£
£
43,387 1,271 44,658
12,759 5,970 18,729
5. COSTS OF GENERATING FUNDS
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Bringing support and families together
Notes to the accounts NOTES FORMING PART OF THE ACCOUNTS For the year ended 31st December 2009 6. ALLOCATION OF COSTS Costs of Family Generating Voluntary Weekend Income £ £ Cost of Running Events (see below) General Support
43,387 -
Caravan Support Expenses For Families £
-
-
-
-
53,331
£ 86,773 3,074
-
53,331
-
-
-
25,733
-
-
-
-
13,456
-
-
-
-
2,973
305
-
-
411
-
191
-
512
-
13,456
-
2,973
Income Processing Fees
-
40
Accommodation
-
144
Postage
-
146
Stationery
-
97
-
Subsistence
-
138
-
Telephone
-
38
-
Travel
-
855
Professional Fees
-
Sundry Expenses
-
4 6 318 -
71,220
£
-
-
43,387
-
-
Cost of Regional Events
2
£ 21,693
3,074
25,733
-
£ 21,693
2009 Subtotal
-
-
-
Governance
-
AGM Expenses Directly Attributable Caravan Expenses Events
-
Awareness of MACS
2
345 609
164
302
114
-
1,726
-
1,524
4,423
-
548
548
-
251
269
2,962
193,365
16
26,061
1,028
-
-
-
-
349 473
28,042
21,693
-
152
Cost of Running Events
£
Directly Attributable Marathon Costs
75,262
Income processing fees
5,203
Accomodation
174
Postage
391
Stationery
2,368
Telephone
650
Travel
519
Website
275
Insurance
996
Bank and Credit Card Charges
212
Sundry expenses
575
Deprecation
148 86,773
Allocated between main SOFA headings as indicated in main allocation matrix above.
MACS
The Micro and Anophthalmic Children’s Society
22
Notes to the accounts NOTES FORMING PART OF THE ACCOUNTS For the year ended 31st December 2009 7. DEBTORS 2009 Prepayments Accrued Income
31st December 2008
£
£
9,115 35,853 44,968
5,020 796 5,816
2009
31st December 2008
8. CREDITORS Amounts Falling die within one year
Accurals
£
£
8,351
7,437
9. FINACIAL COMMITMENTS At the Balance Sheet date the company's commitments under license agreements for annual pitch fees, rates and insurance for owned mobile caravan homes located on third party holiday parks were as follows:
2009 Agreements which Expire after Five Years:
31st December 2008
£
£
11,454
10,440
10. STATEMENT OF UNRESTRICTED FUNDS Events Fund
Mobile Caravan Fund
£ At 1st January 2009
-
Surplus for the year to 31st December 2009
-
Transfer between funds At 31st December 2009
£
£
80,000
60,000
-
40,000 40,000
Family Weekend Fund
80,000
60,000
General Fund
Total
£
£
164,266
294,508
72,648
72,648
(40,000) 196,914
367,156
The “Mobile Caravan” Fund is a designated fund to cover the cost of replacing, maintaining and increasing the number of mobile caravan homes held by the society. The Trustees felt it was appropriate to increase the level of this fund following the purchase of a further mobile caravan during the year, which brings the number of caravans owned by the charity to three. The “Family Weekend” Fund is a designated fund to cover the costs of organising the annual family weekend and Annual General Meeting event in case of depleted incoming resources in future years. The “Events Fund” Fund has been set up during the year using a transfer from general unrestricted reserves. This is a designated fund to cover the costs of organising certain other annual events, including the MACS Ball, sailing and other regional events, in case of depleted incoming resources in future years.
23
Bringing support and families together
MACS (Registered Office) PO Box 92, Holyhead, LL65 9AW Telephone 0800 169 8088 (FREEPHONE) Fax 020 7206 2015 Email enquiries@macs.org.uk Web www.macs.org.uk Registered Charity Number: 1040074