MACS Annual Report 2009

MACS The Micro and Anophthalmic Children’s Society

MACSAnnual Report & Accounts

2009


Foreword by the chairman

2009 was our 15th year. It wasa very eventful and rewardingyear for MACS. In April six MACSchildren along with six buddies

went on a five day sailing trip fromGlasgow around the Scottish coast andall come back knowing more aboutthemselves than they did before theyleft. In fact for many it changed theirwhole attitude to life as a child with avisual impairment. This event was fullyfunded by MACS.

This was followed by the Flora Londonmarathon in which MACS had over 200runners. The committee and manyfamilies came to London to cheer ourrunners off from the start and again atthe half way mark and then greeted themwith open arms and hugs in Horseguardsparade. Many commented that meetingthe children they had run for made it afantastic event. Over £250,000 wasraised as a result of this event.

Our AGM / Family weekend was heldover the first Bank Holiday weekend inMay and attended by 72 families bothold and new. This weekend not onlygives our families a weekend breakbut also gives them a chance to sharestories and experiences about havinga MACS child. It is also a time to makefriends for life and let your whole familyhave a fun- packed weekend.

As are result of this weekend the MACSregional groups were reformed. Wenow have 25 regional supporters aroundthe country and, like the committee,

all are unpaid volunteers who feel thatMACS has helped them and their families so much, that they want to dosomething in return and pass this supportonto others. Since the weekend theirnumbers have grown with 16 eventstaking place from Scotland to Devon,where families in local areas can meetand realise that they are not alone,and that there is a large MACS familyand support group around to makethings happen. These regional meetingsgive not only the MACS child the opportunity to make friends with otherslike them, but it also allows their siblingsto gain support from their peers, and tostop the sense of isolation that many feel.

MACS newest sailors

MACS runner at the 2009London Marathon

Family Weekend

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Bringing support and families together

Foreword by the chairman

The regional groups have now extendedto include a grandparent who is there tohelp support others with a grandchild affected with the MACS conditions. Having a MACS child can be very toughat times, but it can be just as tough tryingto support and help your adult child,however old, through feeling the pain ofhaving a visually impaired child, alongwith trying to cope with everyday livingand the problems it can cause.

This year has also seen an adult with a MACScondition, Ben Hornby, volunteer to be a regional supporter. We plan for these regional groups to now offer support tothe adult MACS “child”. For many, as theyget older and enter their teenage yearsand beyond, having the MACS conditionraises challenges both physical andemotional that only those who have thecondition themselves can fully understand.Now the support that we offer to ourfamilies and younger children is there for all.

With this in mind we are now setting up ajunior committee. This will enable ourolder children/teens to let us know howwe can help them, and what support wecan give them…after all as a committee

of parents we THINK we know what ourchildren need, but having the opinions ofnot just the MACS children, but also theirsiblings, will help us ensure that we aredoing all we can to give them the helpand support that will guide them throughtheir lives.

We have continued throughout 2009to assist many MACS children with grantsfor laptops, talking phones, singing lessons,in fact a lengthy list that helps a visually impaired child gain access tothe world of their sighted peers.

Christmas cards and birthday cardswere sent to all MACS children as wellas regional events throughout the year.Children have also, with Mums andDads, been assisting Dr Nicola Raggewith her research which is part fundedby MACS into the cause of Anophthalmia,a project which MACS fully supports.Over 150 families are taking part in thisresearch and the results are now starting to come through.

MACS is going forward and with thesupport of our Patrons Jodie Prenger,David Blunkett MP and Mr. RichardCollin we are becoming a resource towhich people from all walks of life whohave a link to anophthalmia, Microanophthalmia and coloboma turn.

Barry Stickings Chairman MACS

Regional event Sophie with her new Laptop from MACS

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Looking forward to 2010

2010 for MACS will be an exciting yearwith many events planned and ideasto help MACS children.

Events include family regional days outacross the country. January starts withevents and continue taking place everymonth to bring together children andparents. All fully funded by MACS.

April sees the Sailing trip, on which 10MACS children and buddies from Glasgow on a five day voyage of discovery. Then it’s the planning andattending of the four day AGM / Family Weekend for 80 families withover 20 new families attending.

We will also be launching the newMACS website (www.MACS.org.uk) whichwill be more informative, easier to useand above all the first point of contactfor many families when a child is born.

The big event is the Virgin LondonMarathon with over 170 runners raisingfunds for MACS. This is a fully supportedday with many MACS families alreadyasking where they need to be to helpour runners go through.

Another joint Look, Victa and MACSweekend will be planned for the bankholiday in August. More details will bereleased once the venue has beenconfirmed.

On 6th November 2010 MACS will beholding a Gala Charity Ball and Auctionat The Brewery in London to encouragefurther support and awareness ofMACS with a view to gaining corporatesponsorship for events in the future. Thelast event in 2002 not only generatedover £40,000 but also raised MACS profile. We hope to repeat this successthis year.

Throughout the year we will continueto support children and families withgrants to make life more interestingand productive for our visually impaired members.

Overall 2010 aims to be an excitingyear with a dynamic team behind meworking hard and all striving for thesame goals: to ensure that the supportfor MACS children continues.

Barry StickingsChairman MACS

Bringing support and families together5

MACS Trustees, Committee & Volunteers

Barry StickingsChairman

Lynda RhodesSecretary

Jenny LuptonAssistant

Secretary*

Gary MurphyTreasurer

Phil McEvlllyVice Chair

Debby ClarkObserver

Gavin WaughObserver

Louise EgginsCaravan

Co-ordinator

Robbie CrowAmbassador

Junior Committee

Chairman, Trustee & Committee Member

Trustee & Committee Member

Non-Trustee & Committee Member

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

[email protected]

[email protected] [email protected]@macs.org.uk

[email protected]

[email protected]@macs.org.uk

[email protected]

[email protected]


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Thank you everyone who was part of the MACS runningteam for raising a record-breaking £220,000 in 2009

Over 80% of our income is generatedby runners who so generously chooseto run for MACS.

Through the months of hard trainingour runners continued to raise vital fundsfor MACS. Even through the dark wintermonths the fundraising continued.Then after the big day they continuedto collect sponsorship.

On behalf of all MACS families wethank all of them for their amazing feat(and feet!). This includes both running26 miles and for raising such a largeamount of sponsorship. To run 26 milesAND to raise such a staggering amountof sponsorship is truly outstanding

We also have a small army of volunteerswho help cheer on our runners on thebig day. A big thank you to you too.

We are very proud of our running teamand thankful for their dedication. Without their hard work MACS wouldnot be able to continue with its work.

Our running team for 2010 is ready forthe challenge this year, and we wishthem luck and above all, hope theyenjoy their experience of the worldsbiggest single fundraising event.

If you would be interested in joiningour team in 2011, please email:[email protected]

or register your interest on our website at:www.macs.org.uk/marathon

Big smiles even before the race begins

A few miles in and all is going well

A medal for all finishers and huge thank you from MACS


Everyone needs a breakMACS 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 onnormal family life. Coping with day-to-day problems is hard enough, but add theburden 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 whoneed to overcome the difficulties associated with the day-to-day problems we all experience. A recuperative break at Mudeford (Dorset), Grange-over-Sands (LakeDistrict), or Mullion Holiday Park (Cornwall), helps to recharge the batteries and giveshuge benefits from a quiet and relaxing atmosphere.

Mullion Holiday Park is an ideal base forexploring the stunning Lizard Peninsula.Situated in an Area of Outstanding Natural Beauty, you are surrounded byBlue Flag beaches, hidden coves and superb coastal walks.

Lakeland Leisure Park near Grange-over-Sands provides the perfect family holidayin the Lakes.

The park is in a picturesque location, ide-ally placed for exploring the Lake DistrictPeninsula, visiting Grange-over-Sands ormoving further down the coast.

Sandhills Holiday Village with its grandManor House dating back to 1790, is situated in a superb position at Christchurchon the Dorset coast.

At Sandhills you can relax on the beach,take a leisurely stroll along the promenadewith its charming and stunning views acrossthe bay to The Needles.

If you would like to know more please email [email protected]


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Regional supporters

Hi, my name is Debby Clarkand I am MACS’ regional groupco-ordinator. One of thethings that many families tell

us after meeting another family with aMACS child is how, for the very first time,they have found people who REALLYknow what they are feeling. I know whenwe attended our first family weekendwe felt like we had found an extendedfamily. We had found people to whomwe didn’t have to explain. The familiesunderstood our tears, our fears and ourworries. These families and their childrengave us hope.

Here at MACS we know how importantthis is. This is one of the reasons that regional groups were formed in 1999,and were re-launched at last year’sFamily weekend. Many have said thatmeeting once a year isn’t enough. Regional groups mean that events cannow be held at regular intervals aroundthe country giving families the opportunityto gain support from those who know.

If you’d like more info please contact:[email protected]

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 regionalevents. We aim to increase this numberto provide much needed support toMACS families

Skiing in NorfolkA fun day out at Longleat


MICHELLE PATERSONScotland

DEBBY CLARKEssex

BEN HORNBYAdult Support

TERESA GORDON London

SUZANNE HILEYHampshire, Surrey

LYNDA RHODESNorth Wales, Merseyside. Cheshire

JULIE WILSONDerbyshire, Sheffield,South Yorkshire

MARIA MCMENAMINBuckinghamshire, Hertfordshire

LEE & KAREN TILLEYBristol, Wiltshire

SHEILA POTTERSupport for Grandparents

LOUISE EGGINSDevon, Dorset

MELANIE ANDERSON-PIKEDorset

FAY SUMNERNorth Wales

JENNY LUPTON Dorset, Devon

SONIA FITZPATRICKCornwall

SARAH POTTERCambridge

DIANA BRUCENorfolk, Suffolk

SUE BRISTERNorth, East West

Yorkshire

LIZA & JON PRESTONGreater Manchester

PAULA BURTONTyne & Wear


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Family Weekend

Every year we host a Family Weekend. It is alifeline to some families, giving them achance to meet others in similar situationsand to know that they are not alone. Theweekend brings support and new friendshipsto so many families.

Through the fundraising of the LondonMarathon 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 MACSmembers 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

In 2009 we had 72 families come to the family weekend, including 15 families whocame for the first time. In 2010 we are hoping to increase this number. All familiesare welcome, both existing and new.

Sunday evening - The Medieval Banquet was agreat way to end the Family Weekend

Sunday daytime - The golf tournament (one ofthe many activities on offer) was a hit

Saturday evening - A perfect time to see oldfriends and meet new families

Saturday morning - Everyone is up early for the AGM


Family Weekend

MACS invited Dr Nicola Ragge to come and speak to our families.Dr Ragge last attended in 2004 and due to funding from MACSshe has been able to continue her research into our children'sconditions.

Dr Ragge said a big thank you to the children and families ofMACS. Anyone interested in joining Dr Ragge's genetic study canget in contact by emailing [email protected]

Every MACS child is an inspiration and weare proud of them all. On the Saturdayevening we presented achievementawards to three MACS children who deserved a special mention.

Abigail, aged four, was very brave allyear and always has a smile for everyone

Sophie, aged eight, learned to swimwithout arm bands

Matthew, aged 16, passed his GSCEs andis now studying History and Government& Politics.

MACS also invited Giselle Zabban fromChanging Faces to meet our families.Changing Faces support families withchildren who are born with a facial disfigurement.

Any family is welcome to join ChangingFaces. They are unable to give anymedical opinions. You can contact themon 0845 4500275 or via their website: www.changingfaces.org.uk


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Grants

Support for MACS Families remains at theheart of what we do. Part of this supportinvolves grants. In 2009 MACS has beenable to help many families purchaseequipment for their MACS child.

All MACS families are welcome to applyfor a grant. All grants are approved inaccordance with the Grant ApplicationProcedure.

Please contact Lynda [email protected] for an applicationform or should you have any questions.

In 2010 we will continue to distributegrants to MACS families. We look forwardto easing the burden and providing relief to as many MACS families as we can.

Computer Equipment

Laptops & PC’s

Software

Printer

15

2

1

Total Computer Equipment 18

Recreational Activities

Singing lessons

School trip

RNIB Vacation Scheme

AGM Contributions

1

1

1

1

Total Recreational Activities 4

TechnologyMobile Phone

MP3

1

1Total Technology 2

Ages

Preschool 0 - 5

Primary 6 - 11

Secondary 12 - 15

Higher Education 16+

1

16

8

5

Total 30

Equipment

Bike

Brailler

Chair

Glasses

2

1

1

1

Total Equipment 5

Value of Grants to MACS Families2009 £21,030

Matthew with his laptop Niamh with her MP3 Player

Charlee enjoying her new bike

Matthew with his touchscreen


Financial informationStatement of Financial Activities The Year Ended 31 December 2009

(Incorporating income and expenditure account)

Total Restricted

funds

Total Unrestricted

funds

Total 2009

Total Dec 2008

Note £ £ £ £Incoming resourcesIncoming resources from generated funds

Voluntary IncomeRunning Events - 235,277 235,277 156,442Donations - 27,186 27,186 10,261Legacies - 5,000 5,000 -Subscriptions - 775 775 380

268,238 268,238 157,324Activities for generating funds

Special events & trading- 1,043 1,043 1,607

Investment income 2 - 2,997 2,997 4,945Incoming resources from charitable activities

Family weekend - 10,745 10,745 2,011Caravan income - 5,250 5,250 2,570Regional activities - 41 41 -

Total incoming resources - 288,314 288,314 178,216Resources expendedCosts of generating fundsCosts of generating voluntary income 5 - 44,658 44,658 18,729

Charitable activitiesFamily weekend & other events 6 - 71,220 71,220 34,350Caravans 6 - 26,061 26,061 22,879Support for Families 6 - 28,042 28,042 599Grants to MACS families 6 - 21,030 21,030 -Raising awareness of MACS 6 - 21,693 21,693 14,655Governance Costs - 2,962 2,962 2,363Total Resources Expended 215,666 215,666 93,575Net incoming resourcesbefore transfers - 72,648 72,648 84,641

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


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Incoming Resources Total

Running events

Donations

Legacies

Subscriptions

Special events & trading

Investment income

Incoming resources from charitable activities

£235,277

£27,186

£5,000

£775

£1,043

£2,997

£16,036

Total Income £288,313

Resources Expended Total

Costs of Generating Funds

Family Weekend & Other Events

Respite Care - Caravans

Support for Families

Grants to MACS Families

Raising Awareness of MACS

Governance Costs

£44,658

£71,220

£26,061

£28,042

£21,030

£21,693

£2,962

Total Expenditure £215,665

Incoming Resources From Charitable Activities

Investment Income

Special Events & Trading

Subscriptions

Legacies

Donations

Running Events

Governance costs

Raising Awareness of MACS

Grants to MACS familes

Support for Families

Respite Care - Caravans

Family weekend & Other Events

Costs of generating funds

82%

6%1 %

9%

2%

>1%>1%

33%

21%1%

10%

10%

12%

13%


Financial information

Balance sheet as at 31 December 2009

Total 2009

Total Dec 2008

Note £ £Fixed assetsTangible assets 4 49,609 59,710

Current assetsDebtors 7 44,698 15,574Cash at bank and in hand 290,688 236,419

Creditors: Amounts falling due within ine year 8 8,351 7,437Net current assets 327,305 244,556

Net assets 376,914 304,226

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 -

376,914 304,266


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Trustees Report

The Micro and Anophthalmic Children’s Society

Report of the Trustees for the year ended 31st December 2009The trustees present their report, together with the independently examined accounts forthe year ended 31st Dec 09.

AIMS, OBJECTS AND HISTORYMACS 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 anyother children like their own and children with these conditions did not have the opportunity tomeet each other, support each other and learn from each other. MACS is helping to changeall that.

The objectives of the Micro and Anophthalmia Children’s Society (MACS) are to supportfamilies of persons suffering from micro and anophthalmic and allied conditions.

MACS became a registered charity on 10th August 1994 and is governed by its constitutiondated 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 regardto 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 TRUSTEESThe Trustees/Executive Committee members who served during the year were as follows:-

Mr. P. McEvilly Mr. G. Murphy (appointed 2nd May 2009) Mr. B. Stickings Mr. B. Hardistry (resigned 2nd May 2009)Mrs. L. Rhodes Mrs. F. Summer (resigned 10th November 2009)

At each annual general meeting the members elect a chairman, secretary and treasurerwho serve as honorary officers from the conclusion of that meeting. At any one time theconstitution 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 vacanciesarising through resignation or death of an existing member, and also to co-opt membersthroughout the year whose skills would benefit the charity. All new trustees go through aninduction 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 determinedby a simple majority of votes of the members of the Executive Committee present. In caseof equality of votes, the chairman has a second casting vote.

ACHIEVEMENTS AND PERFORMANCEFor the main Achievements and Performance during the year please refer to the Chairman’sReport on Page 2.



Report of the Trustees for the year ended 31st December 2009 Continued...

FINANCIAL REVIEW AND RESERVES POLICYIt should be noted that the comparative period is only a short period covering eightmonths, 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 throughthe numerous runners taking part in the London Marathon on behalf of MACS. Generaldonations increased significantly as a result of a Gift Aid claim, and a £5k legacy hadbeen received, with the Trustees hopeful of a further legacy arising from the same Estatein the near future.

Expended resources had also increased, to £216k, with the most significant costs beingthe Annual General Meeting/Family Weekend and costs associated with the LondonMarathon, shown as costs of generating voluntary income. A significant investment hasalso been made to promote awareness of the charity on a national level, and support toMACS families increased.

Overall the year showed a net income of £73k as shown on the Statement of FinancialActivities on page 7, and added to funds brought forward from previous year this leavestotal 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 andexpended resources are part of general unrestricted reserves. The Trustees believe thatthe level of unrestricted funds held are required so that the costs of charitable activities inthe 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 [email protected] He will be happy to help.

Trustees Report


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Responsibilities of the Trustees


Report of the Trustees for the year ended 31st December 2009

RESPONSIBILITIES OF THE TRUSTEES FOR THE ACCOUNTS

Charity Law requires the Trustees to prepareaccounts for each financial year that showa true and fair view of the charity’s affairsand of its income resources and applicationof funds for that period. In preparing thoseaccounts, the Trustees are required to:-

• 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

• 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.

The Trustees are responsible for keepingproper accounting records which are sufficient to show and explain the charity’stransactions and disclose with reasonableaccuracy at any time the financial positionof the Charity and enable them to ensurethat any accounts comply with the requirements of the Charity (Accounts andReports) Regulations 1997. The Trustees arealso responsible for safeguarding the assetsof the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Trustees on12th April 2010 and signed on their behalf by

Barry StickingsChairman MACS


The Trustees of The Micro and Anophthalmic Children’s Society

For the year ended 31st December 2009I report on the accounts for the year ended 31st December 2009 which are set out onpages 8 to 13, which incorporate the Statement of Financial Activities and Balance Sheet.

RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND INDEPENDENT EXAMINERThe Trustees are responsible for the preparation of the accounts. You consider that anaudit is not required for this period (under Section 43(2) of the Charities Act 1993 (the 1993Act)) 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 REPORTMy examination was carried out in accordance with the General Directions given by theCharity Commissioners. An examination includes a review of the accounting records keptby 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 seekingof explanations from you as the Trustees concerning any such matters. The proceduresundertaken 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’ STATEMENTIn 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, A. Hickie, ACARoman Square, Spain BrothersSittingbourne, SittingbourneKent Chartered Accountants 14th April 2010

Auditors Report


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Accounting policies & Notes to the accounts


1. ACCOUNTING POLICIESThe financial statements have been prepared under the historical cost convention and in accordancewith 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, Accountingand Reporting by Charities (SORP 2005), and the Financial Reporting Standard for Smaller Entities (effective April 2008).

DEPRECIATIONDepreciation is provided at a rate calculated to write off the excess of cost over estimated residualvalue 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 equipmentfully written down in value by 31st December 2010. This equates approximately to a rate of 20% on costover 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 becomescertain. 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 impossibleto be certain of the income before this point. Gift Aid recoverable on donations received is includedonce 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 andonce the legacy can be quantified with reasonable accuracy.

EXPENDED RESOURCESExpended resources are, as far as is possible, included in the period to which they relate. Commission ispayable to a company which organises the fund raising from the London Marathon. Such commissionis only invoiced when all related income has been received and, as explained above, under incomingresources, this can take some time. Estimates of the commission payable have, therefore, been providedfor where the actual amount is not known.

All expenditure is classified under headings that aggregate all costs related to that category. Where costscannot be directly attributed to particular headings they have been allocated to activities on a basisconsistent with use of resources, using an estimate of time usage.

FUNDSThe Funds held by the Charity are:-

UNRESTRICTED GENERAL FUNDSThese are funds which can be used in accordance with the charitable objects, at the discretion of theTrustees.

DESIGNATED FUNDSThese are restricted funds earmarked by the Trustees for particular purpose.


Notes to the accounts

NOTES FORMING PART OF THE ACCOUNTS

For the year ended 31st December 2009

2. INVESTMENT INCOME

3. TRUSTEES’ REMUNERATIONThe Trustees did not receive or waive any remuneration during the year to 31st December2009 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 December2008 (year to 30th April 2008: £2,958).

4. TANGIBLE FIXED ASSETS

5. COSTS OF GENERATING FUNDS

2009 31st December 2008

£ £Bank Interest 2,997 4,945

Mobile Caravan Home Equipment Total£ £ £

COSTAt 1st January 2009And at 31st December 2009 110,906 6,054 116,960

DEPRECIATIONAt 1st January 2009 54,466 2,784 57,250Charge for the Year 8,466 1,635 10,101

At 31st December 2009 62,932 4,419 67,351

Net Book ValueAt 31st December 2009 47,974 1,635 49,609

Net Book ValueAt 31st December 2008 56,440 3,270 59,710

2009 31st December 2008£ £

Costs of Generating Voluntary Income (see note 6) 43,387 12,759Costs of Special Events and Trading 1,271 5,970

44,658 18,729


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NOTES FORMING PART OF THE ACCOUNTSFor the year ended 31st December 2009

6. ALLOCATION OF COSTS

Allocated between main SOFA headings as indicated in main allocation matrix above.

Costs ofGenerating

Voluntary Income

FamilyWeekend

CaravanExpenses

SupportFor Families

Awarenessof MACS Governance 2009

Subtotal

£ £ £ £ £ £ £Cost of Running Events (see below)

43,387 - - 21,693 21,693 - 86,773

General Support - - - 3,074 - - 3,074

AGM Expenses - 53,331 - - - - 53,331 Directly Attributable Caravan Expenses

- - 25,733 - - - 25,733

Events - 13,456 - - - - 13,456

Cost of Regional Events - 2,973 - - - - 2,973

Income Processing Fees - 40 4 305 - - 349

Accommodation - 144 - 411 - 473 1,028

Postage - 146 6 191 - 2 345

Stationery - 97 - 512 - - 609

Subsistence - 138 - - - 164 302

Telephone - 38 - 114 - - 152

Travel - 855 318 1,726 - 1,524 4,423

Professional Fees - - - - - 548 548

Sundry Expenses - 2 - 16 - 251 269

43,387 71,220 26,061 28,042 21,693 2,962 193,365

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


NOTES FORMING PART OF THE ACCOUNTS

For the year ended 31st December 2009

7. DEBTORS

8. CREDITORS Amounts Falling die within one year

9. FINACIAL COMMITMENTS At the Balance Sheet date the company's commitments under license agreements for annual pitch fees, rates andinsurance for owned mobile caravan homes located on third party holiday parks were as follows:

10. STATEMENT OF UNRESTRICTED FUNDS

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 thisfund following the purchase of a further mobile caravan during the year, which brings the number of caravansowned 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 adesignated fund to cover the costs of organising certain other annual events, including the MACS Ball, sailing andother regional events, in case of depleted incoming resources in future years.

2009 31st December 2008£ £

Prepayments 9,115 5,020Accrued Income 35,853 796

44,968 5,816

2009 31st December 2008£ £

Accurals 8,351 7,437

2009 31st December 2008£ £

Agreements which Expire after Five Years: 11,454 10,440

EventsFund

MobileCaravan

Fund

FamilyWeekend

Fund

GeneralFund Total

£ £ £ £ £At 1st January 2009 - 80,000 60,000 164,266 294,508

Surplus for the year to 31st

December 2009- - - 72,648 72,648

Transfer between funds 40,000 - - (40,000) -At 31st December 2009 40,000 80,000 60,000 196,914 367,156


MACS (Registered Office) PO Box 92, Holyhead, LL65 9AW

Telephone 0800 169 8088 (FREEPHONE) Fax 020 7206 2015Email [email protected] Web www.macs.org.uk

Registered Charity Number: 1040074

MACS Annual Report 2009

Documents

Transcript of MACS Annual Report 2009