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2023-12-31-accounts

REGISTERED COMPANY NUMBER: 02672192 (England and Wales) REGISTERED CHARITY NUMBER: 1009677

Report of the Trustees and

Financial Statements

for the Year Ended 31 December 2023

for MAIDSTONE MENCAP CHARITABLE TRUST LIMITED

Xeinadin Audit Ltd 12 Conqueror Ct Sittingbourne Kent ME10 5BH

MAIDSTONE MENCAP CHARITABLE TRUST LIMITED

Contents of the Financial Statements for the Year Ended 31 December 2023

Page
Chairpersons' Report 1
Report of the Trustees 2 to 10
Report of the Independent Auditors 11 to 13
Statement of Financial Activities 14
Balance Sheet 15
Notes to the Financial Statements 16 to 21
Detailed Statement of Financial Activities 22 to 23

MAIDSTONE MENCAP CHARITABLE TRUST LIMITED

Chairpersons' Report for the Year Ended 31 December 2023

2023 has proved to be yet another successful year for the charity despite our ongoing challenges. I am hugely thankful to Liane Morris, our manager, and her incredibly hardworking team who continue to provide a safe, welcoming, and enjoyable service to our children, young adults, and their families.

Cobtree Playschool has supported a large number of new children this year boosting us to have full registers, whilst continuing to ensure that those leaving have the correct support in place at their new schools. Juniors is also in continuing demand with many joining from Playschool, or from having enjoyed their time at Summer Club so much. Youth club has been jam-packed full of music and dance sessions, cooking and craft activities, where our young adults have been supported to independently make decisions, increase their confidence and social skills as they continue to enjoy all that the charity can offer. In August, we hosted 90 children and young adults between the ages of 5-18 at our holiday club.

None of this would be possible without the commitment, dedication and care of our staff and volunteers. Though we are continually keen to recruit more volunteers, I must thank those who do for the friendship that they offer to the young people our charity supports. It is their passion which leads families wanting to return to us again and again. The on-going maintenance of the hall and the ever-changing health and safety regulations are a constant drain on our resources. However this year has seen huge decorating improvements both in the hall and outside in the gardens which should see us through the next few years. With more work needed in 2024, we will be relying on further grant opportunities. A huge thank you goes to Tina Adam's family for their continual support in this area.

We have enjoyed some great fundraising events this year including a Golf Day, a boxing tournament, family barbeque, and a jumble sale. These were all extremely enjoyable raising additional funds for the charity. Thank you to everyone who has donated over the last year. We are always overwhelmed by the incredible generosity of individuals and would not be able to do many of our projects without this money. Thank you.

Thank you to our Trustees who continue to steward our charity with care and compassion. We are always looking for new Trustees to join the board so do get in touch if you would like to help.

I am very excited to see what 2024 has in store, as I am sure it will be another fantastic year for the charity, and most importantly for all who it endeavours to support.

Sue Roughley

Page 1

MAIDSTONE MENCAP CHARITABLE TRUST LIMITED (REGISTERED NUMBER: 02672192)

Report of the Trustees

for the Year Ended 31 December 2023

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 December 2023. 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 2015).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Maidstone Mencap's vision and mission statement outline its role to provide support within the local community.

Vision

Making a positive difference to the lives of all with learning disabilities (including their families and carers) within Maidstone and the surrounding areas.

Mission Statement

Significant activities

The charity trustees have balanced income against expenditure and maintained all the programmes operated and met its objectives.

Volunteers

The trustees would like to thank the many volunteers who have given so much of their time, energy and resources to assist the charity.

Page 2

MAIDSTONE MENCAP CHARITABLE TRUST LIMITED (REGISTERED NUMBER: 02672192)

Report of the Trustees for the Year Ended 31 December 2023

ACHIEVEMENT AND PERFORMANCE Charitable activities Playschool - 2023

Cobtree Playschool continued to support families and their children entrusted into our care.

We supported new children joining us throughout the year, with registers full, we were able to support children and their transition to join us for the new school year in September by opening an attention day, on a Thursday for the summer term prior.

Our registers where again full, from the new school year September, with a decision made to open on a Thursday again for a small group of children from our waiting to start in the new year.

We are having difficulty in recruitment to find trained staff for a key person roll, and the recruitment for the muchvalued roles of volunteers to be able to increase numbers whilst still being able to offer are continuing standards of care and early education.

We are continually aware of the need for our provision with those within the community, although it is good to see recommendations increasing from the children's therapy support network and word of mouth, we need to be proactive in maintaining the sustainability of our service and all the valuable support and care we are able to give to the children.

We supported many of our families with their educational and health care plan, completing with them the paperwork needed to ensure that the children leaving our care in the summer would have the right support in place at their new schools. The local council has been overwhelmed with the need for specialist school placements and we have supported children who have had to defer they school entry, for a term or for a school year.

We managed to say goodbye to those leaving for school and to celebrate the end of another school year, with a picnic for everyone in the garden. It is lovely to celebrate with the parents the children's achievements, to look through their unique photographed progress journey to show how well they have done and the steps they have made towards the early learning goals.

Although recruitment of volunteers is proving to be challenging, we continue to be grateful for the continuing support from our team of dedicated volunteers - those that have been with us for many years and those who help us between all their studies. it is thankyou to their loyalty and commitment towards the children is what makes the difference in the provision, care and support we are able to give to our families.

The parent's feedback is always so positive and grateful to all, for being able to offer our provision to their children and the difference we have made for them.

I would again especially like to highlight the dedication and commitment of all our staff volunteers and helpers. Our team is able to be consistent due to the additional special educational needs funding we can receive for individual children, which enables our support and consistency in the individual strategies and techniques implemented to meet all the children personal needs and next steps in their early developmental goals.

It continues to be a privilege to work alongside them, recognising their kindness care and support to the children and their families, which continues to embed the ethos of the Playschool., As each year, a thank you never seems to be a big enough word for all that they do. It really goes to show what continuing support Cobtree Playschool and Maidstone Mencap have with the service we are providing for the children and their families in our community.

Juniors

With a continuing thankyou to the KCC disabled commissioning service and the grant award from their short break Local Offer we are able to run our club provision

Due to the continuing demand of places, we have kept to running our junior club, with three age groups, running alternate Saturdays to be able to support as many families as is possible although we have an evolving waiting list, we are able to offer 36 family's sessions with us.

Page 3

MAIDSTONE MENCAP CHARITABLE TRUST LIMITED (REGISTERED NUMBER: 02672192)

Report of the Trustees for the Year Ended 31 December 2023

We have children joining our Saturdays from their experiences at Playschool or Summer club, a testament to the care, commitment, hard work, enthusiasm from our staffing support, that families have developed their trust in the caring relationships that have been formed, and the consistency of support we can continue to provide for them. Having the consistency and knowledge from our team of staff across clubs, has meant the family's request for places at juniors is forever increasing.

We have an evolving lovely group of young helpers, coming from local schools in their sixth form of studies or completing Duke of Edinburgh awards for example. They are providing the one-to-one social interactions with the children. The children in our care are excited to come each session knowing or requesting their helpers by name "wanting to be with their friend" which embed the ethos of the offer of our Junior clubs.

A huge thank you to the dedication and commitment to all of those in our Junior Club team. It is lovely to see the potential future of Maidstone Mencap in the commitment they all bring.

Youth Club

With thankyou to the KCC disabled commissioning service and the grant award from their short break Local Offer we are able to run our club provision

The team have all worked with such tireless enthusiasm throughout this year to ensure that Youth club continues to offer a provision to those on our registers.

With the sessions being hall based, they included music, singing, dancing, craft activities or Bingo- the young adults have had such fun. We prepare a supper together, encouraging the young people to make a pizza, a toasted sandwich, make choices of what they would like on their jacket potato for example. We encourage their independent skills to help with clearing away washing up They have especially loved the dancing and singing at the end of each session, you can see the confidence and friendships formed with their peers and with our staff, making the sessions a joyfully energetic social experience for all.

Again, a huge thank you must go to everyone at Youth, for the time and commitment that goes to organising and planning these events. The young adults in their care are being given some wonderful experiences and opportunities building on the trusting caring and fun relationships that they have developed with our team. They are building on their confidence to try new things, to interact with their peers engaging and understanding that during their time with us their individual needs are being met. This all supports the foundations needed for them to make a positive contribution in the decision making, and positive behaviours needed in the rules of being together in our community.

Holiday Club

With thankyou to the KCC disabled commissioning service and the grant award from their short break Local Offer we are able to run our club provision

During the Summer, we did run our holiday club for 4 weeks over August., providing respite for the families of almost 90 children and young adults between the ages of 5-18.

Activities are hall based, we are able to utilise both floors of the hall, the sensory room and garden, with each day divided to have a planned activity in the afternoon for the children including visit to the swimming pool. We themed each week including very messy fun, and visits from tessellation dance proving to be a very memorable day for everyone.

We have a fantastic team, with many familiar faces from previous years supporting the staffing needed again, these included the e day-to-day management from our Junior club and Playschool managers, which provided the consistently knowledge and understanding of those entrusted to our care. They all worked so well together reflecting each day to ensure that the children's days were full of fun, activities, and social interactions,

We were all supported by a large team of helpers, who provided the 1;1 care, many of whom were familiar with the children and the families from volunteering with us for our junior club or having worked in during the previous summer. A huge thank you must go out to all for the commitment, time and hard work given to make our holiday club so successful. Sharing their knowledge of the children, the techniques and strategies needed to help keep them entertained happy and motivated, made the children feel safe and confident to explore all the opportunities and experiences we could provide for them.

Photographs taken throughout the summer show the huge smiles, reinforcing the fun they had, and the relationships formed.

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MAIDSTONE MENCAP CHARITABLE TRUST LIMITED (REGISTERED NUMBER: 02672192)

Report of the Trustees for the Year Ended 31 December 2023

This Ethos continues to be embedded in our Junior and Youth clubs throughout the year, for which Maidstone Mencap continues to be immensely proud.

We are able to run our club provisions from the major financial support from the short break grants applied for from KCC Disabled Commissioning Service, which support us to be able to offer much reduced fees for the 1;1 care and support provided, for this we say another thank you, as it goes a long way in sustaining the variety and quality of experiences we provided.

Another thank you must go Peggy Heron and the William Brake foundation for their huge donation which contributes significantly to the activities and resources we are able to provide for our Clubs.

BUILDING REPORT

Maidstone Mencap AGM Building Report for works 2023

Works carried out during 2023

Cess pit emptied January £228

Stonework front of building/kitchen walls cleaned and minor works carried out further works needed and will be quoted next year cost this year £7985.00

Water heater lady's toilet taken out and connected to heater in men's £590.00

Volunteer crew came and painted yellow lines onto steps, restained shingles and tidied garden Flooring laid in main hall £6552.00

Staircase decorated by Painter Mike £690.00

Hall and entrance painted by volunteers approx. £100

Health and safety risk assessment carried out and points raised to upgrade emergency lighting and fire doors £120 Planned work for 2024

Plans for 2024 are for points from Fire Risk Assessment to be completed, Upgrade fire doors in stages, 5 year electrical wiring check needed, Upgrade emergency lighting. Renew fire marshal training.

Stonework front/kitchen walls maintenance to continue.

Old boiler to be removed from outside cupboard.

Flooring throughout rest of building to get updated

Big Garden project whole garden overhaul to make fully accessible to all Continue decorating throughout building

MONTHLY DRAW

2023 January 32 Mrs H Thorndycraft 2023 February 68 Mike Craske 2023 March 79 Mr Edward Raikes 2023 April 61 Mr J Makuch 2023 May 2 Mrs L Jiles 2023 June 99 Derek White 2023 July 13 Mrs Carolyn Cox 2023 August 5 Norris Tynan 2023 September 30 Wendy West 2023 October 22 Mrs Barbara Day 2023 November 73 Mrs Ann West 2023 December 69 Mrs LM Jones

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MAIDSTONE MENCAP CHARITABLE TRUST LIMITED (REGISTERED NUMBER: 02672192)

Report of the Trustees for the Year Ended 31 December 2023

ACHIEVEMENT AND PERFORMANCE

Fundraising activities

Fund-raising is vital if we are to continue running all our services so we are really grateful to everyone who contributes their time, donates raffle prizes and other items for stalls, bakes cakes, displays posters, buys raffle tickets etc. etc. We can't manage without you and look forward to seeing you all at future fund raising events.

'Summer Fayre/Community Day June 2023 -We were fortunate to enjoy good weather, having a BBQ in the garden and various stalls and raffles which were popular with the crowd who attended. This was very successful event. 'Jumble Sale' October 2023 - this event was popular and well attended. We were fortunate to receive a good amount of donated clothing, toys and bric a bac.

Thank you to all our supporters who fundraised through our Just Giving website pages.

Throughout the year many people raise money in a number of ways whilst promoting and raising the profile of Maidstone Mencap within the local community - thank you.

Mark Smith - Trustee

.

FINANCIAL REVIEW

Principal funding sources

The charity receives regular donations from local organisations but also has a very active fundraising arm.

GRANTS

Grants received 2023 and how they have been used.

KCC Clubs Grants £59,413
The National Lottery Community Fund £52,625
Total General Funds £112,038

Reserves policy

The charity needs to hold significant cash funds to provide for uninsured unforeseen costs on Cobtree Hall. The stated policy of the charity has been that it aims to hold 6 months expenditure as net current assets.

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MAIDSTONE MENCAP CHARITABLE TRUST LIMITED (REGISTERED NUMBER: 02672192)

Report of the Trustees

for the Year Ended 31 December 2023

FINANCIAL REVIEW REVIEW 2023

Opening balance, 1st January 2023: £187,725.20 Closing balance, 31st December 2022: £195,554.67 Balance increased by: £7,829.47

This was a combination of expenditure exceeding income: -£4,562.36 and an increase in the ring-fenced funds: +£12,391.83

INCOME

Clubs generated a surplus of £19.4k. However, Fundraising fell short by £84 k. Total target shortfall: £64.6k

EXPENDITURE

Overall, the charity underspent by £5k, which was mainly due to lower expenses on HR.

RESTRICTED FUNDS

Overall restricted funds totalled £54,928.44 (£110,464.11 when including Think BIG!) The Think BIG! fund are monies the charity has put to one side to help finance large expenditure. Ideas include a covered outside area in the garden, and additional renovation projects to Cobtree Hall.

Think BIG! £55,535.67 NL5Y £9,671.34 Juniors £2,368.93 Youth Club £2,000.00 DAF £6,734.14 SENIF £0.00 Community Fund £10,000.00 Garden £24,154.03

FINANCIAL REVIEW

Thank you to Liane, Tina, Mark, Sue and Lynn for helping me to manage the accounts over the course of 2023. The finances for the year continued to build upon excellent work from previous years. The charity will continue to develop its processes to increase its chances of securing further funding to improve our service offering, and create an even better place for all those who work, learn and play at Cobtree Hall.

James Burrows Honorary Treasurer

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.

Page 7

MAIDSTONE MENCAP CHARITABLE TRUST LIMITED (REGISTERED NUMBER: 02672192)

Report of the Trustees for the Year Ended 31 December 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees

The charity actively pursues opportunities to recruit new trustees from amongst the volunteers and their families as and when members of the existing trustee board need to stand down. New trustees need to be nominated by two existing board members in order to ensure they are of good character and ability.

Organisational structure

The charity comprises a board of trustees and a team of volunteers divided up by those that assist running the playschool, a weekly club for older children, a holiday club for older children and a weekly club for your adults, and those involved with assisting others in the community and those involved with fundraising.

Induction and training of new trustees

New trustees are encouraged to read guidance issued by MENCAP, The Charity Commission and Companies House on appointment. Where they have specific duties they will shadow the trustees with this role until they are confident they can take over.

Periodically external advisors will provide training.

Wider network

Maidstone MENCAP is an associate of MENCAP England 123 Golden Lane London EC1Y 0RT.

Related parties

The charity works with the local authority, schools and other charities in raising funds.

CHAIRMAN'S REPORT

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

02672192 (England and Wales)

Registered Charity number

1009677

Registered office

Cobtree Hall Willington Street Maidstone Kent ME15 8EB

Trustees

Mark Smith Lesley Rowbotham (resigned 13.3.23) Susan Jane Roughley Sally Tompkins (resigned 13.3.23) Lynn Jacqueline Snedden Mary Louise Rimmer Guy Alexander Roughley Amanda Masters (appointed 27.3.23)

Page 8

MAIDSTONE MENCAP CHARITABLE TRUST LIMITED (REGISTERED NUMBER: 02672192)

Report of the Trustees

for the Year Ended 31 December 2023

REFERENCE AND ADMINISTRATIVE DETAILS Auditors

Xeinadin Audit Ltd 12 Conqueror Ct Sittingbourne Kent ME10 5BH

President Mrs Helen Grant MP

Other Committee Members Secretary - Mrs Lynn Snedden Treasurer - Mr James Burrows Playschool & Clubs Manager - Mrs Liane Morris Centre Co-ordinator - Mrs Tina Adams

PUBLIC BENEFIT

The charity provides public benefit by assisting people with learning disabilities in the borough and surrounds of Maidstone.

More information about the national work of the charity can be found at www.mencap.org.uk.

The trustees have paid due regard to Charity Commission guidance on public benefit in deciding what activities the charity should undertake.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Maidstone Mencap Charitable Trust Limited for the purposes of company law) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

Page 9

MAIDSTONE MENCAP CHARITABLE TRUST LIMITED (REGISTERED NUMBER: 02672192)

Report of the Trustees

for the Year Ended 31 December 2023

AUDITORS

The auditors, Xeinadin Group Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on ................16.04.2024............................. and signed on its behalf by:

........................................................................ Susan Jane Roughley - Trustee

Page 10

Report of the Independent Auditors to the Members of Maidstone Mencap Charitable Trust Limited (Registered number: 02672192)

Opinion

We have audited the financial statements of Maidstone Mencap Charitable Trust Limited (the 'charitable company') for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Page 11

Report of the Independent Auditors to the Members of Maidstone Mencap Charitable Trust Limited (Registered number: 02672192)

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Our objectives in performing the audit are to identify and assess the risk of material misstatement in the financial statements due to fraud or error and to obtain sufficient audit evidence to support this. We also evaluate and respond to the risk of material misstatements.

Audit procedures performed by the engagement team included:

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

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Report of the Independent Auditors to the Members of Maidstone Mencap Charitable Trust Limited (Registered number: 02672192)

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Nicholas Hume (Senior Statutory Auditor) for and on behalf of Xeinadin Audit Ltd 12 Conqueror Ct Sittingbourne Kent ME10 5BH Date: ................20.06.2024.............................

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MAIDSTONE MENCAP CHARITABLE TRUST LIMITED

Statement of Financial Activities for the Year Ended 31 December 2023

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
57,870
Charitable activities
4
Local Authority
-
Trusts and Foundations
79,638
Other trading activities
2
3,472
Investment income
3
311
Total
141,291
EXPENDITURE ON
Raising funds
5
870
Charitable activities
6
Playschool
72,334
Youth Club
8,731
Junior Gateway
15,124
Holiday Club
15,063
Other
3,095
Total
115,217
NET INCOME
26,074
RECONCILIATION OF FUNDS
Total funds brought forward
221,908
TOTAL FUNDS CARRIED FORWARD
247,982		 Restricted
funds
£
17,685
-
32,400
-
-
50,085
-
-
2,291
-
31,667
-
33,958
16,127
46,286
62,413		 31.12.23
31.12.22
Total
Total
funds
funds
£
£
75,555
74,226
-
2,667
112,038
105,329
3,472
6,923
311
47
191,376
189,192
870
974
72,334
94,051
11,022
8,457
15,124
12,194
46,730
33,923
3,095
6,875
149,175
156,474
42,201
32,718
268,194
235,476
310,395
268,194

The notes form part of these financial statements

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MAIDSTONE MENCAP CHARITABLE TRUST LIMITED (REGISTERED NUMBER: 02672192)

Balance Sheet

31 December 2023

31.12.23 31.12.22
Unrestricted Restricted Total Total
funds funds funds funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 11 89,615 (5) 89,610 79,269
CURRENT ASSETS
Debtors 12 3,200 - 3,200 2,923
Cash at bank and in hand 153,313 66,072 219,385 187,802
156,513 66,072 222,585 190,725
CREDITORS
Amounts falling due within one year 13 1,854 (3,654) (1,800) (1,800)
NET CURRENT ASSETS 158,367 62,418 220,785 188,925
TOTAL ASSETS LESS CURRENT LIABILITIES 247,982 62,413 310,395 268,194
NET ASSETS 247,982 62,413 310,395 268,194
FUNDS 14
Unrestricted funds:
General fund 111,556 121,773
Jr Gateway 28,421 24,635
Fixed asset replacement fund 48,410 48,410
Contingency Fund 50,000 50,000
Playschool 9,595 (22,910)
247,982 221,908
Restricted funds 62,413 46,286
TOTAL FUNDS 310,395 268,194

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 ....................16.04.2024......................... and were signed on its behalf by:

............................................. Susan Jane Roughley - Trustee

The notes form part of these financial statements

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MAIDSTONE MENCAP CHARITABLE TRUST LIMITED

Notes to the Financial Statements for the Year Ended 31 December 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

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 2015)', 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.

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.

Allocation and apportionment of costs

No charge to support costs is made to the play school. Other activities absorb support costs on the basis of use.

Tangible fixed assets

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

Improvements to property - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance

Taxation

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

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.

continued...

Page 16

MAIDSTONE MENCAP CHARITABLE TRUST LIMITED

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

2.
OTHER TRADING ACTIVITIES
Fundraising events
Rent from clubs
3.
INVESTMENT INCOME
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Local Authority
Grants
Trusts and Foundations
Grants received, included in the above, are as follows:
Kent County Council
National Lottery Community Fund
Maidstone Borough Council
Kent Community Foundation		 31.12.23
£
1,182
2,290
3,472
31.12.23
£
311
31.12.23
£
-
112,038
112,038
31.12.23
£
59,413
52,625
-
-
112,038		 31.12.22
£
2,463
4,460
6,923
31.12.22
£
47
31.12.22
£
2,667
105,329
107,996
31.12.22
£
58,745
41,584
2,667
5,000
107,996

continued...

Page 17

MAIDSTONE MENCAP CHARITABLE TRUST LIMITED

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

5. RAISING FUNDS

Other trading activities

Other trading activities
31.12.23 31.12.22
£ £
Fundraising activities 870 974

6. CHARITABLE ACTIVITIES COSTS

Playschool
Youth Club
Junior Gateway
Holiday Club
7.
SUPPORT COSTS
Management
£
Playschool
675
Youth Club
57
Junior Gateway
131
Holiday Club
1,130
1,993		 Support
Direct
costs (see
Costs
note 7)
£
£
69,699
2,635
10,949
73
14,968
156
45,573
1,157
141,189
4,021
Governance
Finance
costs
£
£
160
1,800
16
-
25
-
27
-
228
1,800		 Totals
£
72,334
11,022
15,124
46,730
145,210
Totals
£
2,635
73
156
1,157
4,021

continued...

Page 18

MAIDSTONE MENCAP CHARITABLE TRUST LIMITED

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

8. NET INCOME/(EXPENDITURE)

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

31.12.23 31.12.22
£ £
Depreciation - owned assets 5,299 5,236

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

10. STAFF COSTS

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

31.12.23 31.12.22
Staff 3 3

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

The above is Full Time Equivalent. There are 12 part-time workers.

continued...

Page 19

MAIDSTONE MENCAP CHARITABLE TRUST LIMITED

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

11. TANGIBLE FIXED ASSETS

Improvements
Freehold
to
property
property
£
£
COST
At 1 January 2023
39,420
286,582
Additions
-
8,000
At 31 December 2023
39,420
294,582
DEPRECIATION
At 1 January 2023
-
255,542
Charge for year
-
3,689
At 31 December 2023
-
259,231
NET BOOK VALUE
At 31 December 2023
39,420
35,351
At 31 December 2022
39,420
31,040
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments and accrued income
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income		 Plant and
machinery
£
2,135
-
2,135
445
423
868
1,267
1,690		 Fixtures
and
fittings
£
29,995
7,640
37,635
22,876
1,187
24,063
13,572
7,119
31.12.23
£
3,200
31.12.23
£
1,800		 Totals
£
358,132
15,640
373,772
278,863
5,299
284,162
89,610
79,269
31.12.22
£
2,923
31.12.22
£
1,800

14. MOVEMENT IN FUNDS

During the year a number of Designated funds were set up and these are as follows:

Fixed asset replacement Fund

Monies set aside for the repair and replacement of owned assets.

Contingency Fund

An amount equivalent to six months expenditure was set aside in a designated fund in order to ensure that, should the charity stop receiving funding, it could continue operating for a full year before needing to close.

Playschool Fund

Income received for the playschool is set aside and used for the running of the playschool therefore all income and expenditure for this will be shown under this new designated fund.

Holiday Club Fund

Income received for the Holiday Club is set aside and used for the running of the club therefore all income and expenditure for this will be shown under this new designated fund.

continued...

Page 20

MAIDSTONE MENCAP CHARITABLE TRUST LIMITED

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

14. MOVEMENT IN FUNDS - continued

Youth Club Fund

Income received for the Youth Club is set aside and used for the running of the club therefore all income and expenditure for this will be shown under this new designated fund.

Junior Gateway Fund

Income received for Junior Gateway is set aside and used for the running of this activity and therefore all income and expenditure for this will be shown under this new designated fund.

Maintenance Fund

The Maintenance fund is a restricted fund that was set up to ensure emergency repairs can be carried out using this approved money.

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

Page 21

MAIDSTONE MENCAP CHARITABLE TRUST LIMITED

Detailed Statement of Financial Activities for the Year Ended 31 December 2023

31.12.23 31.12.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 25,553 37,482
Gift aid 196 382
Subscriptions 420 460
Holiday Club 12,390 8,916
Playschool 30,077 21,045
Junior Gateway 5,624 4,490
Youth Club 1,295 1,451
75,555 74,226
Other trading activities
Fundraising events 1,182 2,463
Rent from clubs 2,290 4,460
3,472 6,923
Investment income
Deposit account interest 311 47
Charitable activities
Grants 112,038 107,996
Total incoming resources 191,376 189,192
EXPENDITURE
Other trading activities
Fundraising activities 870 974
Charitable activities
Wages 109,131 108,299
Insurance 4,174 2,562
Light and heat 5,420 5,206
Telephone 1,174 1,274
Postage and stationery 1,310 1,172
Repairs and renewals 8,912 15,794
Holiday club expenditure (348) 1,571
Youth Club expenditure 559 837
Playschool expenditure 5,522 1,510
Staff Training 35 688
Carried forward 135,889 138,913

This page does not form part of the statutory financial statements

Page 22

MAIDSTONE MENCAP CHARITABLE TRUST LIMITED

Detailed Statement of Financial Activities for the Year Ended 31 December 2023

31.12.23 31.12.22
£ £
Charitable activities
Brought forward 135,889 138,913
Improvements to property 3,690 3,533
Plant and machinery 422 445
Fixtures and fittings 1,188 1,256
141,189 144,147
Other
General Expenditure 1,351 5,529
Audit 1,744 1,346
3,095 6,875
Support costs
Management
Advertising 1,291 723
Sundries 702 1,834
1,993 2,557
Finance
Bank charges 228 121
Governance costs
Accountancy and legal fees 1,800 1,800
Total resources expended 149,175 156,474
Net income 42,201 32,718

This page does not form part of the statutory financial statements

Page 23