REGISTERED COMPANY NUMBER: 02672192 (England and Wales) REGISTERED CHARttY NUMBER: 11)119677 REPORT OF THE TRUSTEES AND FINANCIAL STATEMEPtrs FOR THE YEAR ENDED 31 DECEMBER 2024 FOR MAIDSTONE MENC4P CHARITA8LE TRusr LIMITED Xelnadln Audit Ltd 12 ConqueTor Ct Slttingbourne Kent MEIO 5BH
MAIDSTONE MENCAP CHAIIITABLE TRUST LIMrrED CONTENTS OF THE FINANCIAL STATEMENTS forthe Year Ended 31 Oecember 2024 Page Chairfs Report Report ofthe Trustees 2 to 10 Report of the Independent Auditors 11 to 13 Statement of Financial ActNit5 14 Balance Sheet Notes to the Flnanclal Statements 16 to 21 Detalled StatemEnt Df Financlal Artivltie5 22 to 23
MAIDSTONE MENCAP CHARITABLE TRUST LIMITED CHAIR'S REPORT for the Year Ended 31 December 2024 Charlties are bein8 hit nationally by the general reductlon in mney available for grants and additional funding. Matdstone Mencap Is no dlfferent, We are increasingly finding de¢islons are taklng longer to be made for the allocation of funds and we are In a blgger pool MpetiThg for smaller pots of money. Despite these challenges we have had a relatively successful year and l am proud of the fact that we continue to provide a much-needed servlce to our children and young adults. Llane and her amazlng team of staff and volunteers, desplte staff shorta8es. have provided a hl8h level of support to all our users. Unfortunately, we contlnue to have waltln8 lists for all our clubs and playschool and In an attempt to addfe5S thls, playschool was extended by a day for a few months earller In the year allowlng some ¢hlldren to have I:1 support before starting school. Llke most employers of support service workers, we struggle to recruit and are not able to extend our services at the current time. In an attempt to raise our profile In the community, 8aln some corporate funding and recruit more volunteers we re¢wlted a part-time Marketing and Communrty officer at the end of the year. As a result, our volunteer numbers have rtaInlY increased in the last few months and hopefully we will secure some more funding too. We come to the end of our National Lottery grant thls year so wlll be actively looking at ways to replace thls loss In funds. I want to flnish on a posltlve by statlng l am immensely proud of the servlces we provide and the posltlve Impact the charlty makes on so many chlldren, young adults and thelr families and carers. I cannot thank Liane our manager. her staff and all the voluntsers for their hard work whlch makes the drIty the success it Is. I take th5s opportunlty to thank my fellow trustees for their support and look forward to worklng th everyone concerned thFs year. l am sure with such a 8reat team we can face the Challenge5 head on and continue to provide a great servke. Sue Roughley Aprll 2025. Page I
MAIDSTONE MENCAP CHARITABLE TRUST UMITED (REGISTERED NUMBER: 026721921 REPORT OF THE TRUSTEES for the Year Ended 31 December 2024 The trustees who are also directors of the charlty for the purposes of the Companies Act 2006. present their report with the financial statements of the charity lor the year ended 31 December 2024. The trustees have adopted the provlslons of AccountlnK and RepDrtlnE by Charlties., Ststement of Recommended Practlo appllcable to charltles preparlng thelr accounts in accordance wlth the Financial Reporting Standard appllcable In the UK and Republic ol Ireland (FR5 102) (effective l January 20151. OBJEcnvES AND AcfiviTIES ObJe¢tlvé$ and alms Maidstone Mencap's vision and mission statement outllne Its role to provlde support withln the local community. Vlslon Maklng a posltlve dlfference to the lives of all with learnlng dlsabllltles lirKludlng their familie5 and carers) wlthln Maldstone and the surroundln£ areas, Mlsslon Ststemant Enablin@ and empowerlng all children & adults with a leamlng disabillty and their families & reTS to achieve their full potentlal. - Providlng the best posslble stsrt and support through care, educ4tlon and therapy from early years onward5. - Providlng quality 50clal & leisure artivities and opportunlties forseW-fulfllment withln a safe and caring environment. Slgnlfkant •¢tli1e5 The charlty trustees have balanced IncprrE a8aSnst expendlture and malntalned all the programmes operètsd and met its objectives. Voluntqer5 The trustees would Ilke to thank the man¥ vobnteers who have gtven so much of their time. energy and reSoUrS to aSSiStthe charity. Pa82 2
MAIDSTONE MENCAP CHARITABLE TRUST LIMITED (REGISTERED NUMB£R.' 02672192) REPORTOFTHE TTIUSTEES for the Year Ended 31 December 2024 ACHIEVEMENT AND PERFORMANCE Charltabte actlvltles Playschool - 2024 Cobtree Play5chool continued to support many families and their children entrusted into our care. With register planning children joined us throughout the year, are sessions continued to be full, we aEaln opened on a Thursday, from Jan. July to 5UPPOrt those on our waiting list, this is enabled the children to settle and get to know us and be ready for the transltion to playschool from the September. We had changes to our play5chool team welcomlng back Sheryl Sn a role as a key person. losing our deputy manager Tina for pastures new in December 3nd Liz 53dty was unable to retum in September having 5UPPOrted the team behind the scenes for many years. I would Ilke to glve a huge thank you lo the whole tsam, staff and volunteer5, who all 5UPPOrt each other and work so hard in ensurlng that all the children are so well tared for. 8lving the much-needed tlme, éedicatlon and plannirg to ensure we meet their individual need& Cath has stepped into the deputy rnaner rol4 with Sue and J3lme continuing tD provide the much-valued roles ID supportlng thelr key £roups. We have recruited an experienced, qualified new key person. Farren. and Edward who wlll be worklng alongslde as he develops his understandlng of an earty yearfs role, both who wlll join us in January 2025, but have had a couple of week5 in Dembert0 help settle in. We contlnue to face dlffl¢ultles In re¢ruitMent for the much-fdlued roles of volunteer5 to be able to Increase numbers whllst stlll being able to offer our contlnulng standards of care and early educatlon. We, our chlldren and famllles recoBnise and truly appreclate the help with have from our small team of commltted voluntsers, those that have supported us for over 10 years to those that support for a few months, their loyalty and continuing support make5 4 true dlfference to our provlslon and care and recognlsed best practice5. It continues to be a prlvllege to work alongslde them, recogntsing thelr klndness tare and support to the chlldren and their familie4 whlch contlnues to embed the ethos of the Playschool., As each year, a thank you never seems to be big enouBh word for all that they do. We are contlnually aware of the need for the sustslnablllty of our provision for those withln the communlty, especlally with knowledge of the impending changes of the SEND offer of SUPF)orL not just from our local authority but nationwlde. Although It 15 good to see recommendatlons Increaslng from the chlldren's therapy sUPPOrt network and word of mouth, we need to contlnue to be proactive in malntalnlng the funding for the sustslnabillty of our servlce and all the valuable support and care we are able to give to the children. We supported many (rf our families with thelr educational and health care plans, completlng with them the papenMorf( and evldence proflles needed to ensure that the children leaving Dur care In the summer would have the right SUPPOrt in place at their new schools. The local counal continues to be overwhelmed with the need for specialist school placements and we, from September, have again supported chlldren who have deferred they school entry, from rK¥t being allocated an appropriate School place for a term or for the whole school year. We managed to say goodbye to those leavlng for school and to lebrate the end of another school year, wlth a plcnl¢ for everyone In the 8ardÈn. It is lovely to celebrate with the parents the children's achievements, to look thiough their unlque photographed progress journey to show how well they have done and the steps they have made towards the early learnin8 8oals. We Invited parent5 Into to share a sesslon alongslde their child in DeMber, to share progre55 belng made In thelr flrst term and to have opportunltles to speak and spend tlme wlth the key person and team In thelr Indlvklual key 8roup5, before sendlng of for the Chrlstm8s break. Pa8e 3
MAIDSTONE MENCAP CHARITABLE TRusr LIMrrED (REGISTERED NUMBER,. 02672192} REPORT OF THE TRuEE5 for the Year Ended 31 December 2024 Junlors Wlth a contlnulng thankyou to the KCC dtsabled commissioning ser¥lce and the grant award from thelr short break Local Offer we are able to wn our club provision forthe next two years {Aprll 2024 to March 20261 Due to the contlnulng demand of places, we have kept to runnln8 our junlor club, with three age gfOUPS, runnirlg alternate Sattjrdays to be able to support ès many familles as 15 possible although we have an evolvin8 waitin8 list, we re able to offer up to 36 children, sesslons wtth us. We have chlldren loinlng our Saturdays from thelr experiences at Playschool or Summer dub, a testament to the care, commitment, hard work, enthuslasrn fmm our stafflng support, that famllle5 have developed thelr trust In the carlng relatlonshlps that have been formed, and the conslstency of 5UPPOrt we can contlnue to provide for them. Having the onsistency and knowledge from our team of staff across clubs, ha5 meant the famlly's request for places Ot juniors 15 forever Intteaslng. We have an evolving turn round from lovety groups of young helpers, comln8 from local schocls In thelr slxth form of studles or completlng Duke of Edlnbur8h awards for example. The¥ are provlding the one.to-one social interactlons wlth the chlldren. The children in our care are excited to come each se55ion knDwlng or requestlng thelr helpers by name'wantlng to be wlth thelr frlend" which embed the ethos of theoffer of ourjunlor clubs. A huge thank you to the dedication ind commltment to all of those In our Junior Club team. It is lovely to see the potenllal fijture of Maldstone Menczp In the commltment they all brlng. Youth Club With thankyou to the KCC disabled commlsslonln8 service and the grant award from thelr short break Local Offer we are able to run our club provlslon for the next two year {Aprll 2024- March 2025) The team have all worked with such tlreless enthuslèsm throughout th15 year to ensure that Ycuth club ccffitinues to offer a provlslon to those on our registers, With the sessions beln8 hall based. they Included musi4 singln& dancln& traft actlvitles and 8amEs- the young adLEIts have had such fun. We prepare a supper together, encouraging the young people to make a plzza, a toasted sandwlth. make cholces of what they would Ilke on thelr Jacket potato for example. We encourage their independent skills to help with dearlng away washing up They have especially loved the danclng and sin8lng at the end of each 5e55ion, you can see the confldence and frlendshlps formed wth thelr peers and with our stsff, maklng the sessions a joyfully energetlc social experlence for all. Again, a huge thank you must 80 to everyoDe at Youth, for the tlme and commltment that goes to organisin8 and plannln8 these events. The young adults in their care are being given some wonderful experiences and opportunitles bullding on the trustlng carlng and fun relatlonshlps that they have developed with uur team. They are building on their confldence to try new thln8s to internct with their peers en81 and understsndlng that durln8 thelr tlme with us ihelr Sndfvldual needs are being met. This all supports the foundatlons needed for them to make a positNe contrlbution In the declslon maklnE, and posltl¥* behavlours needed In the rules of beinB together Sn our Community. Hollday aub With thantyou to the KCC disabled comm1551oning Servi and the grant award from 1helr short break Local Offer we are able to run our club provlslon summer 2024 and Summer 2025 Durlng the Summer, we dld run our hollday club for 4 weeks over August.. PdIng resplte for the fafflllles of almost 90 chlldren and young adults between the ages of 5-18. Actfvltles are hall based. w¢ are able to utllise both floors of the hall. the sensory room and garden, wlth each day dlvFded to have a planned actlvlty In the aftemoon We themed eath week Includlng very messy fun. and vlslts from te55ellatlon dance provlng to be a very memorable day for everyone. Page 4
MAIDSTONE MENCAP CHARITABLE TRUST UMITEO (REGISTERED NUMBER.. 02672192} REPORT OF THE TRU5fEES for the Year Ended 31 December 2024 We have a fantsstlc team, wtth many famillar and new faces from prevlous years supportlng the staffing needed agaln, these Induded the day-to-day management from our Junior club and Playschi)ol managers. which providcd the tonslstently knowledge and understanding of those entrusted to our cafe. They all worked so well tO8ether reflettlng each day to ensure that the chlldren's days were tull of fun, actlvitiÈs. and soclal interactlons, We were all supported by a large team of helpers, who provided the I:1 care, many of whom were famlllar wth the children and the familie5 frDm volunteering with u5 for our junior club or having worked in during the previou5 summer. A huge thank you must go out to all ftsr the commIthnt. tlme and haid work glven tc make our holiday club so successful. 5harlng their knowledge of the children, the techniques and strategies needed to help keep them entertained happy and motfvated, made the chlldren feel safe and confident to explore all the opportunitles and experieThs we could provide for them. Photographs tsken throughout the summer show the huge smlles, reinforcing the fun they had. and the relatlort5hips formed. This Etho5 rontinue5 to be embedded In ovr Junlor and yOh clubs throushout the year, for which Maidstone Mencap contlnyes to be Immensely proud. We are able to run our clLrb provlslons from the major finandal support from the Short break grants applied for from KCC Dlsabled Commissionlng Service. which SUPkX)rt us to be able to offer much reduced fees for the I,,1 care and wpport provided, for this we say another thank YO as it g4)es a long way in 5ustsinin8 the variety and quality of experiences we provided. Another thank you must go Pe88y Heron and Ihe Wllllam Brake foundation for their huge donatlon agaln th55 year, which contrlbutes slgnlflcantly to the acllvitles and resources we are able to provlde for our Club5. BUILDING REPORT Maklstone Mencap AGM Bulldlng Report for works 2024 l. Fire Safety & Emergency Llghting Upgrade o Followin8 the fire safety check, It was Identllled that an emergency Ilghtlng upgrade was nètessary. o The quotes provided by Tina were outdated, so new qwte5 were requested. o Contractor- Oakleaf Electrical o Quote: £4,139 (Excl, VATI. whlch Include5 PATtsstlThg. o Scheduled Work Dates: 14th April- 17th April 2024. 2. Garden Malntenance o The garden has been tidled up, wlth the broken marquee tsken down and the metal recycled, resulting in a small revenueof £6. o Other garden waste has been disposed of at the local recydrng ntre free ofcharge. 3. Wall Repalrs In Garden o Two locations on the building wall were Identlfled as needing repairs due to crumbling mortar, whlth posed a safety hazard. o Th15 Issue was preventlng thlldren from safely uslngthe garden. o The repalrs have been completed, and the scaffolding is stheduled to be tsken down soon, o Contractor.. Malllin8 Masonry o Cost: £1,920. 4. Addrtlonal Wall Repalr by Maln EntT•nce o An addltional repalr on Ihe wall near the maln entrance is necessary. o Estimated Cost,, £100, with work expected to be completed during the half-term break. Page 5
MAIDSTONE MENCAP CHARITABLE TRusr LIMITED (REGISTERED NUMBER: 026n1921 REPORT OF THE TRUSTEES for the Year Ended 31 December 2024 5. Storage Room Palnt Issue o During a walkarDund, I nOtid some peellng and crnmbllng palnt In the storage room. o The Issue Is belng monitored a5 it may be due to the age of the palnt. Liane has been made aware of this. Planned Works for 2025., l. Garden Overhaul: o Contlnue wlth the Wdrden project to make It fully accessible and enjoyable to all. 2. Building Decoration.. o Ongoin8 decoration and malntenance throughout the building. MONTHLY DRAW 2024January 62 Ron Mason 2024 February 80 Mr Edward Ralkes 2024 March 18 Mrs A Weaver 2024 April 50 Lee Ta88art 2024 May 2 Mrs L Jlles 2024June 61 Mrj Makuch 2024Juty 50 Lee Toggart 2024 August 68 Mlke Craske 2024 September 61 Mr J Makuch 2024 Ortober 25 Sharon Whlte 2024 November 96 Mrs Elsbet Mlnall 2024 t)ecember 45 Mr5 S Ltngh&m Fundralslng actlvltles Fund-ralslng Is vltal If we are to contlnue runnlng all senAces so we are really grateful to everyon8 who contrlbutes thelr tlme, donates raffle prizes and other itents for stalls, bakes cake. displays posters, buys raffle tickets etc. etc, We can't manage without you and look forward to seelng you all at fUre fund raising events. 'Quiz Nlght, March 2024 this wa5 well supported and our grateful thanks go to our Quiz master for preparing the questions. Thls event ralsed approximately £600. 'Jumble Sale. June 2024 - this event was popular well attended. We were fortunate to receive a good amount of donated dothin& tOV5 and bri¢ a ba¢ ralslng over £200. 'Quiz Night, November 2024 - thls evenlng wa5 08ain well supported and our grateful thanks go to our Qutz master. This event ratsed around £570. Thank you to all our supporter5 who fundratsed through ourJust Givlng webslte pages. Throughout the year many people ralse money In a number of ways whilst promotlng and raising the profile of MaEdstone Mencap wlthln the local community- thank you. Mark Smith- Trustee HNANCIAL REVIEW ReSenS pollcy The charlty needs to hold slgnlficant cash funds to provlde for unln$ured unforeseen costs on Cobtree Hall. The stated pollcy of the charity has been that it aims to hold 6 months expenditure as netcurrent assets. Page 6
MAIDSTONE MENCAP CHARITABLE TRUST LIMITED (REGISTERED NUMBER.. 02672192) REPORT OF THE TRUSTEES for the Year Ended 31 December 2024 FINANCIAL REVIEW REVIEW 2024 Opening balance, 1st January 2024.. £195,554,67 Closlng balance, 3tst December 2023: £161,203.38 Balance Increased by: £34351.29 Thls was a combination of expenditu exceeding income: _É9,144.34 and a decrease in the ring-fenced funds., £25,2(.9$ INCOME We finished with an income shortfall of £42,826.96: however, this was due to a £44.9k shortfall in our Restricted Funds tareet {we brought in £112,968.05 versus a target of £I5764A6). We exceeded the Club5 target by £1.6k, and the Fundraislng target by £492.26 EXPENDITURE We underspent on expenditure by £27.408.74. mainly due to not spending £19.8k of Restrftted Funds. 8udget SpEr1g across all the divisions totslled £85,929.65 versu5 a budget of £935OOIM). Whilst we overspent on Finance. that was mainly because Calcutt Matthews forgot to bill u5 lor their Services in 2023, 50 we ended up paying for two years In 2024. My only area of concern 15 with the Administratton spendln& as we spent £9.3k against a budget of £8k. We spent £2.3k on prlnting charges from both PEAC and Citibusiness: however. the tharJty1s movlng to a sole suppller and expects to halve costs In 202& Overall, we finlshed the year with a combined Income shortfall of £42.9k and Expenditure underspend of £27.4k, whlch meant we brought in £15.4k less than we spent (or spent £15.4k more than we brought In, dependlng on how you want to look at it). The total tsr8et income (Fundralsing + Restricted Grants) was £182.6k and the total brought in was £138.Ik, which vras 76% versus taoet. RESTRICTED FUNDS Overall restrlcted funds totalled £84.431.71 Heritage Fund £36,415.31 NL5Y £O.IK) DCS.. Holiday (£0.00) DCS: Juniors £3.088.59 DC5: Youth Club £4,739.04 DAF EIO,399.21 SENIF £2.987.84 Community Fund £4,987.69 Garden £21,814.03 £84,431.71 2025 is the 5th and finol year that the charity will recelve monles from the National Lottery, which wlll see the charlty recelve £44.784 in 2025 (and a total of £215.882 over the five-year perlod). My cOnrn for 2026 is that we will need to make up the £40k a year that was PvIoUSlY funded by the Natlonal Lottery. I have made my concerns known to the board, and targeted the charlty with bringin8 in more monles vla Grants, James Burrows Honorary T¥easur Page 7
MAIDSTQNE MENCAP CFIARrrABLE TRU5r LIMITED (REGISTERED NUMBER,. 02672192) REPORT OF THE TRUSTEES for the Year Ended 31 December 2024 STRIICTURQ GOVERNANCE AND MANAGEMENT Governlng document The charlty Is controlled by Its governlng do¢umenL a deed of trusL and constitLttes a Ilmlted company. limited by guarantee, as defined by the Companies Act 2006. Recruitment and appolntment of newtn15tee5 The charlty actNely pursues opportunities to recrult new trustees from amongst the volkjntèers and their famllies as and when members of the existing trustee board need to stand down. New trustees need to be nominated by two exlsting board member5 in Drder to ensure ihey are of good character and ablllty. organItIOnal structure The charity comprlses a board of trustees and a team of volunteers divlded up by those that aS51st running the playschool, a weekly club lor older chlldren. a hollday club for older chlldren and a weekly club for your adults, and those Involved with a5slsting Dthers In the communlty and those Involved wlth fundralslng. Indudlon and training of new trustee5 New trustees are encoura8ed to read guidano issued by MENCAP, The Charlty Commlsslon and Companle5 House on appolntment. Where they have spetrfic dulle5 they will shadow the trustees wlth thls role untll they are confident they c8n take ovef. Periodically external advlsors wlll provlde Irélnlng. Wlder network Maldstone MENCAP Is an assoclate of MENCAP England 123 Golden Lane London ECIY ORT. Related partles The tharlty work5 With the local authority, schools and other charltles In ralslng funds. CHAIRMAN'S REPORT REFERENCE ANO ADMINISTRATIVE DETAILS Reglstered Company number 02672192 (England and WHle51 Reglstsred LhaTIty number ILJ)9677 Re8lstered offlce Cobtree Hall Willington Street Maldstone Kent ME15 8EB Trttee5 Mark Smlth Susan Jane Roughley Lynn Jacquellne Snedden Mary Loulse Rlmmer Guy Alexander Roughley Amanda Masters Pa8e 8
MAIDSTONE MENCAP CHARITABLE TRUST LIMITED IREGLSTERED NUMBER.. 02672192} REPORT OF THE TRUSTEES for the Year Ended 31 December 2024 REFERENCE AND ADMINISTRATIVE DETAIiS Audltors Xelnadin Audit Ltd 12 Conquervr Ct Sitlingbourne Kent MEIO SBH Presldent Mrs Helen Grant MP Other Commlttee Members Secretary- Mrs Lynn Snedden Trea5urer- Mr Jame5 Burrows Playschool & Clubs Mana8er- Mrs ane MDTris Centre Co-ordlnator- M15 Tlna Adams Grants Mana8er- Mrs Sarah M2ybourne Soclal CixKdinator- Mrs Rebecca Fox PUBUC BENEFIT The Charity provldes public benefit by assisling people with learnin8 disabilitles In the borough and 5urround5 of Maidstone. More informatlon about the natlonal work of the charlty can be ftyjnd at www.mencap.org.uk. The trustees have pald due re8Èrd to Charfty CommEssion 8uidance on publFc beneflt in decidin8 what actlvltle5 the charity should undertake. STATEMENT OF TRUSTEES, RESPONSIBILrriES The trustees {who are a15D the directors of Maldstone Mencap Charltsble Twst limited for the purpose5 of company lawl are résponslble for preparlng the Annual Report and the financial ststements In accordance wlth appllcable law and United Klngdom Accountlng Stsndards Iunited Kingdom GenerallyAccepted Accountlng Practice). Company law requlres the trustee5 to prepare financial statements for each flnanclal year which glve a true and falr view of the stste of affairs of thp charltable company and of the IncomlnE resources and 8pplication of SoUr5, Including the income and exp2ndlturE, of the tharitable company for that perlod. In preparing those finala4 statements, the trustees are required to selett sultable accountins polirie5 and then apply them consistentl observe the methods and principles in the Charity 50RP: make Judgements and estlmates that are reasonable and prudent; prepare the financial statements on the golng eontÈrn basis unless It Is In8pproprlate to presume that the charitsble companywill contlnue In buslness. The trustees are respon51ble for keeplng proper accountlng records which dlsclose with reason8ble accuracy at any time the financlal positlon of the charltable company and to enable them to ensure that the flnandal statements comply wlth the Companles Act 2CQ6. They are also responsible for safeguarding the assets of the charltable company and hence for takin8 reasonable steps for the preventlon and detection of fraud and other Irregularltles. Page 9
MAIDSTONE MENCAP CHARrrABLE TRU LIMrrED (REGISTERED NUMBER: 026721921 REPORT OF THE TRUSTEES forthe Year Ended 31 December 2024 STATEMENT OF TRUSTEES, RESPONSIBILITIES- contlnued In so far as the trustees are aware: there 15 no relevant audit information of which the charltsble company's auditors are unaware; and the trustees have taken all steps that they ought to have taken to make themsefves aware of any relevant audit Informatlon and to estabii5h that the audltors are aware of that information. AUDITORS The auditors, Xeinadin Group Llmited. wlll be proposed for ie-appointrnent 3t the forthcomlng Annual General Meeting. Approved by order of the board of trustees on....... . and si8ned on its behalf by". Susan Jane Rou8hley- Trustee Page 10
REPORTOF ThE INDEPENDENT AUDITORSTO THE MEMBERS OF MAIDSTONE MENCAP CHARITABLETRUST UMITED (REGISTERED NUMBER.. 02672192} Oplnion We have audited the financial statements of Maldstone Mencap Charltable TNSt Umited Ithe '¢haritable ¢ompanVJ for the year ended 31 December 2024 whlch comprise the Statement of Financial Activitie5. the Balance Sheet and notes to the flnaniial Statements, Including a summary of slgnlficant accountlng pollcle5. The financial reporting framework that has been applied in their preparation is appllcable law and Unlted Klngdom Accounting Standards Iunlted Klngdom Generally Accepted Accountin8 pra1). In our opinion the financial statements: glve a true and fair view of the state of the charitable company's affairs a5 at 31 December 2024 and of its inmming resources and application of rescurs, including its income and expendlture. for the year then ended,- have been properly prepared in accordance with Untted Kingdom Generally Accepted Accounting Practlce- and have been prepared In accordance wlth the requlrements ofthe Companies Act 2QLI6. Basls for optnlon We conducted our audlt In accordance wlth Internatlonal StsThdJrds on Auditing IUKI 11ss IUK}l and applicable Eaw. Our responsibilities under those standards are further described in the Audltors, responslbllltles for the audlt of the financlal statements sectlon of our report. We are Independent of the charitable company in accordan with the ethical requirements that are relevant to our 8udlt of the financial ststements in the UK, Includlng the FRC'S Ethlcal Standard, and we have ftjlfllled our other ethical responslbilities In accordance wlth these requlrements. We belleve that the audit evidence we heve obtalned Is sufflclent and approprfate to provide a basis for our opinion. Conduslons relatlng to iolnK con¢em In auditlng the financlal statements. we have concluded that the tru5tees' use of the 80ing concern basls of accountlng In the preparatlon of the flnanclal 5tatÈments is appropriate. Based on the work we have performed, we have not Identlfied any materlal uncertalntles relatlng to events or conditions that, indivldually or collertlvely. may last 5i8nificant doubt on the charltable company's ablllty to contlnue as a going concefn for a perlod of at least twelve months from when thefinanclal statements are authortsed for Issue, Our responslbllitles and the responslblllties of the trustees with respect to golng concern are described In the relevant 5ection5 of thls report. Other Informallon The trustees are responsible for the other information. The other information comprlses the Informatlon included in the Anrsual ReporL other than the flnancial statements and our Report of the Independent Audltors thereon. Our opinion on the finanrial statements does not cover the other Informatlon and. except to the extent otherwise expllcStly stated in our report we do not express any form of assuran concluslon thereon. In connection with our audlt of the flrFanclal statements, our responslblllty is to read the other rnformatlon and, In dolng so. conslder whether the other information is materially incon5i5tent wrth the financial statements or OUT knDwledge obtained in the audit or otherwise appears to be materlally misstated. If we identify such material incon51stencies or Jpparent materlal mlsstatements. we are requlred to determlne whether this gives riSE to a material mlsstatement in the financial statements themselve5. If. based on the work we have performed. we conclude that there Is a materlal mlsstarement of thls other Informatlon. we are required to report ihat fact. We have nothing to report in this regard. Oplnlgns on other matters pres¢rlbed by the Companle5 Act 2006 In our oplnlon, based on the work undertaken in the course of the audlt.. the Informatlon given In the Report of Trustees for the flnanclal year for whlch the flnanclal statements are prepared 15 conslstent with the flnanclal statements; and the Report of the Trustees has been prepared In accordance wlth appllcable legal requirements. Pa8e 11
REPORTOFTHE INDEpENDErAuD1TOR5ToTHE MEMBERS OF MAID5TONE MENCAP CHARITABLE TRUST UMITED IREGIStERED NUMBER.. 026721921 Matters on whl¢h we are requlred to report by exceptlon In the Ilght of the knowledge and understandin8 of the eharltable company and Its envlronment obtalned In t course of the audlt, we have not Identlfied material mi55tatements in the Report of the Trustees. We have nothln8 to report in respett of the followlng matters where the Companles Act 2006 requlres us to report to vou if. in our opinion,. adequate accounting records have not been kept or retums adequate for our audit have nc7t been recelved from branches not vited by us. or the financial statements are not In agreement w¢th the accountin8 record5 and returns,. or certain disclosure5 of trustees, remuneration specifd by law a not made,. or we have not recelved all the InfoTmatlon and explanations we requlre for our audlt.. or the trustees were not entltled to take advantage of the Small companre5 exemptlon from the requirement to prepare a Strateglc Report or In preparlng the Report of the Trustees. Responslbllltle5 of truste&5 A5 explained more fully in the Ststement of TTustee5' Responslblllties, the trustees (who are a150 the dlrettors of the haritable company for the purpose5 of compan¥ law) are responsible for the preparation of the flnanclal statements and for belng satlsfled that they glve a true and falr vlew, and for such internal control as the trustees determSne is necessary to enable the prEparatlon of financial Statements that are free from material mi55tatemen( whether due to fraud or error. In preparing the financlal statements, the trustees are re5pon5ible for a55e55ing the charltable company's ablllty to continue as a golng concern, discloslng, as applicable matters lated to 8olng concern and using the goln8 concem basls of accOUtIng unless the trustees either Intend to Ilquldate the tharitable company or to cease operations, or have no reallstlc alternative but to do 50. Our R5pon51bllltles for the audlt of the firtanclal statements Our objectlves a to obtain reasonable assurance about whether the financlal thtements as a whole are free from materEal mlsstatement. whether due to fraud or error, and to Issue a Report of the Independerst Auditor5 that Includes our oplnion. Reasonable assuranee Is a hlgh level of assurance, but Is not a guarantee that an èudlt nducted in accordance wfth ISAS IUKI will always detert a material misststement when It Èxlsts. M155tatement5 can arise from fraud or error and are conSided rnaterial If. Ind[dUallY or in the a8gregate, they could reasonably be expected to Influence the economlc decisions of users taken on the basis of these financial statements. Thè éxtént to whlch our protÉdures are capable of detecting Irregulaflties. Ineludlng fraud Is detailed below: Our objectives in performln8 the audit are to identlfy and assess the rfsk of material misstatement In the IlTrancial Statements due to fraud or error and to obt8ln sufflcient audit ewdence to support thls, We alsD Evaluate and respond to the rlsk of material misstatements. Audit procedures perfDrmed by the engagement team included: - Obtalnlng an understandlng ol the legal and regulatoryfyameworks that are applicable to the entlty. Assesslng the rlsks of material m155tatements in respect of fraud by enquirlng of management as V11 as revtewlng the Servi or8anlsatlons used. These were corroboyated by revlewlng Board Minute5. correspondence with HMRC and Cornpanie5 House as well as wlth Serylce Organlsatlons. Gaining a sufflclent understanding of the Intemal control environment, indudin8 5yStern5 In place for the detertion and prevention of fraud. - Understandln8 the company's current actlvltie% assets, liabilltles. as well as fure plan5. A further descrlptlon of our responsibilltles for the audit of the flnancial ststements Is looted on the Flnandal Reportlng Council's website at www,frc.org.uVaudilorsrespon5ibilitle& Thls de5crlptiDn forrns part of our Report of the Independent Audltors. Page 12
REPORTOFTHE INDEPENDENT AUDITORSTOTHE MEMBERS OF MAIDSTONE MENCAP CHARITABLE TRUST LIMITED (REGISTERED NUMBER.. 02672192} Use of our report This report is made solely to the charltsble companrfs members, as a body. In accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken $0 that we might state to the charilable company'5 members those matters we are required to State to them in an audltors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume re4)onslblllty to anyone other than the charitable mpany and the charf(able companvs members a5 a body, for our audit work, for thi5 report, or for the opinions we have fomied. Nlcholas Hume (Senior Ststutory Auditor} for and on behalf of Xelnadin Audit Ltd 12 Conqueror Ct Sittlngbourne Kent MEIO 5BH Date,. Page 13
MAIDSTONE MENCAP CHARrrABLETRUST UMITED STATEMENTOF RNANCIAL ACTMTIES for the Year Ended 31 December 2024 31.12.24 Totsl funds 31.12.23 Total funds Unrestrlcted fund5 Restrirted funds Notes INCOME ANO ENDOWMENTS FROM LnationS and legacies S4,534 18,819 73,353 75,555 Charftable actmtles Trusts and Foundations Juntor Gateway 69,337 33,772 103,109 112,038 5,490 5.490 Other tradlng artivitie5 Investment Income 2,695 2,695 469 3,472 311 Totsl I3225 52,591 185,116 191.376 EXPENDITURE ON RalsinE funds 1,311 1,311 870 Charftable attlvltles plaChool Youth Club JunlorGateway 111,670 542 111,670 11,854 72,334 11,022 11,312 17,219 17,219 15,124 Hollday Club 1397 54,848 57,245 46,730 Other JO,140 240 10,380 3,095 Total 143,279 66,400 209,679 149,175 NET INCOME/(EXPENDITUREI 110,7541 113,8091 124,563) 42.201 RECONCILIATION OF FUNDS Totsl funds brought forward 247,982 62,413 310.395 268,194 TOTAL FUNDS CARRIED FORWARD 237,228 48,604 285.832 310,395 The note5 fomi part of these flnan¢lal ststements Page 14
MAIDSTONE MENCAP CHARITABLE TRUST LIMITED (REGISTERED NUMBER.. 026721921 BALANCE SHEET 310ecember 2024 31.12.24 Total fund5 31.12.23 Total funds Unrestrlcted funds Restrlcted funds Notes FIXED ASSETS Tan8Eble assets li 99,523 99,523 89,610 CURRENT ASSErs Debtors Cash at bank and in hand 3.200 136,429 3.200 185,033 3,200 219,385 48,604 139,629 48,604 188,233 222,585 CREDITORS Amounts falllng due wlthln one year 11,924) {1,9241 I100) NET CURRENT ASSETS 137,705 186,309 220.785 TOTAL ASSEfs LESS CURRENT LIABIUTIES 237,228 48,604 285,832 310,395 NET ASSErs 237,228 48,604 285,832 310,395 FUNDS Unrestricted funds: General fund Jr Gatewav Fixed asset replacement nd Contingency Fund Playschool 14 72,403 22,244 48,410 50,OOD 44,171 111,556 28,421 48,410 50,C*XI 9.595 237,228 247,982 Restrided funds 48,604 62A13 TOTAL FUNDS 285,832 310,395 These financial statements have been prepared In accordance with the provlslons applicable to charitable companles subject to the small companies regime. The flnancl I statements were Bpproved by the Board of Trustees and authori5ed for issue . and were sl8ned on Its behalf bv.. Trusiee The note5 form part of these fin3nc4al statements Page 15
MAIDSTONE MENCAP CHARITABLE TRu¥r UMITED NOTESTO THE FINANCIAL 5fATEMENTS fortheyear Ended 319e¢ember 2024 ACCOUNTING POLICIES Basls of preparln8 the flnanclal statements The financial statements of the charitable companyi whlch 15 a public benefit entity under FR5 102, have been prepared in accordance wlth the Charities SDRP IFRS 102} 'Accountin8 and Repordng by Charities: Statement of Recommended PraEtIEe applicable to charities preparing their accounts in accordance with the Financial Reportlng Standard applicable in the UK and Republlc of Ire18nd IFRS 1021 (effective l January 20151,. Financial Reporting Standard 102 'The Flnanclal Reportin8 Standard applitable in the UK and Republic of Ireland. and the Companles Act 2006. The financlal statements have been prepared under the historical cost conventlon. Income All Income is recognlsed In the Ststement of Flnanclal ActEvltles once the charSty has entitlement to the funds, It is probable that the Income wlll be retsived and the amount can be measufftd reliably. Expendllure Llablllties are iecognised as expendlture as 500n a5 there is a legal or constructive obllgatlon commlttlng the tharlty to that expendlture, it 15 probable that a transfer of economlc benefits VAII be requlred In settlement and Ehe amount of the ¢bligatlon can be measured reliabty. Expenditure Is accounted for on an accruals basis and has been clas51fled under headln8s that aggregate all cost relatèd to the category. Where costs cannot be dlrectly attrlbuted to partlcular headlngs they have been allocated to actlvltles on a b15 cun5iStent with the Use of resources. Allocatlon and apportlDnment of ¢o$ts No charge to support costs is made to the pEay school. Other actl¥ittes absorb support costs on the basls of use. Tanglble Ilxed assets Depreciatlon Is provlded at the following annual rates In order to write off each asset over its estimated useful Improvements to proForty Plant and machinery xtures and fittings IO% on cost 25% on redudng balance 15% on reducing balance Taxatlon The charity Is exempt from corporatton tax on Its (haritable actlvltles. Fund ac¢ountln8 Unrestricted funds be used in accordance with the charttsble objectives at the discretion of the trustees, Restrfcted fund5 can only be used for partlcular restrkted purpose5 wlthln the objects of the charlty. Restrictions arise when specified by the donoror when funds are ralsed fur particular restricted purposes. Further explanatlon of the nature and purpose of each fund Is Included In the notes to the financlèl statements, Page 16 contInd...
MAIDsfoNE MENCAP CHARITABLE TAUST LIMtrED NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 December 2024 OTHER TRADING AcllvitlES 31.12.24 31.12.23 Fundralsln8 events Rent from clubs 570 2,125 1.182 2,290 2,695 3.472 INVESTMENT INCOME 31.12.24 31.12.23 Deposll accourt interest 469 311 INCOME FROM CHARITABLE ACTIVITIES 31.12.24 31.12.23 Artlvlty Trusts and Foundatlons JuDlor Gateway Grants 103,109 112,038 Grants 5A90 108,599 112,038 Gr3nt5 received, included in the aly)ve. are as follo. 31.12.24 31.12.23 Kent County Councll Natlonal Lottery Communlty Fund 64,910 43,689 59.413 52,625 108,593 112,038 Page 17 Continued...
MAIDSTONE MENCAP CHARITABLETRUST LIMITED NOTES TO THE FINANCIAL STATEMENT5- cLtinUed for the Year Ended 31 December 2024 RA151NG FUNDS Other tradlng artlvftles 31.12.24 31.12.23 Fundraisin8 actNities 1,311 870 CHARITABLE ACTIVITIES COSTS Support costs Isee note 7) Direct Costs Totals Playschool Youth Club Junlor Gateway 110,674 11.755 111,670 11.854 99 16,990 229 17,219 Holiday Club 56,859 386 57,245 196,278 1,710 197,988 SUPPORT COSTS Management Flnan Totals Play5chool Youth Club Junior Gateway 102 io 996 99 213 16 229 Hollday aub 18 1,564 146 1,710 Page 18 continued...
MAIDSTONE MENCAP CHARITABLE TRUST LIMrrED NOTES TO THE FINANCIAL STATEMENTS- contlnued for the Year Ended 31 December 2024 NFf INCOME/IEXPENDITUR0 Net incomel{expenditure) is stated after chargingl{creditingl: 31.12.24 31.12.23 Depreciation- owned assets 6.816 5,299 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 Oecember 2024 nor for the year ended 31 Dernber 2023. Trus¢ee$' expenses There were no trustees, expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. io. STAFF cosrs The average monthty number of employees during the year was as follows: 31.12.24 31.12.23 Stsff No employees recelved emoluments In eXs$ of £EiI,IXX). The above Is Full Time Equivalent. There are 12 part-time worf(ers. Pa8e 19 continued...
MAIDSTONE MENCAP tJlARITABLE TRusr LIMED NOTES TO THE FINANCIALSTATEMENTS- contlnued for the Year Ended 31 December 2024 11. TANGIBLE FIXED ASSETS Improvements Flxtures and flttings Freehold property Plant and machlnery property Totsls COST At l January 2024 Addltion$ 39,420 294.582 2.135 37.635 16,729 373.772 16,729 At 31 December 2024 39.420 294.582 2.135 54,364 39),501 DEPREaATION At l January 2024 Char8e for year 259,231 4,489 24,063 2,010 284,162 6,816 317 At 31 Dember 2024 263,720 1,185 26.073 290,978 BOOK VALUE At 31 December 2024 39,420 30,862 950 28,291 99.523 At 31 Dernber 2023 39.420 35,351 1,267 13.572 89.610 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.1124 31.12.23 Prepayments and accrued income 3,200 3,2 13. CREDrfoRS: AMOUNTS FAWNG DUE WITHIN ONE YEAR 31.12.24 31.12.23 Accruals and deferred Income 1,924 1,800 14. MOVEMENT IN RINDS During the year a number of Deslgnated funds We set up and these are as foltows.. Flxed asset replatemont Fund Monles set aslde for the repalr and rea£ement of owned a55ets. Contlw8en¢y Fund An amount equwalent to slx months expendlture was set aslde In a deslgnated fund In order lo ensure that, should the tharltv stop reIving fvndlng, tt could continue operating for 3 full year before needlngto dose. Playschool Fund Income received for the playschool Is set aslde and used for the rtsnnlng of the ayS¢h0O1 therefore all Income and expendlture forthSs wlll be shown under thls new de518nated fund. Holklay Club Fund Income reCed for the Hollday Club Is set aslde and used for the running of the club therefore all Income and expenditure for this wlll be shown under this mew design4ted fund. Page 20 continued...
MAIDSTQNE MENCAP CHARABLE TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 December 2024 MOVEMENT IN FUNDS- contlnued Youth Club Fund Income received for the Youth Club 15 set aslde and used for the runnin8 of the club therefore all Income and expenditure ft)r this will be shown underthis hew desiBnated fijnd. Junlor Gateway Fund Income recelved for Junlor Gètsway Is set 8slde and used for the Nnnlng of thls actlvlty and therefore all income and expenditure for this 4wII be shown underthis new de5i8nated fund. maIntenAn Fund The Malntenance fund 15 a restrlcted fvnd that was set up to ensure emergency repairs can be carrled out uslnE thls approved money, 15. REIATED PARTY DISCLOSURES There were no related party tran5actlons for the year ended 310ecember 2024, Page 21
MAIDsfoNE MENCAP CHARITABLE TRUST UMITED DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2024 31.12.24 31.12.23 INCOME AND ENDOWMENTS Donatlons ahd legacles Don8tlons Glft aid Svbscrlptlons Holiday Club Playschool Junior Gateway Youth Club 21,507 25.553 196 420 12,390 30,077 5,624 1,295 496 12,S09 31,744 4,787 2,310 73.353 75,S5S Other tradlng actmtles Fundraising events Rent from clubs 570 2,125 1,182 2,2 2.695 3A72 Investment Income Deposlt account interest 469 311 Charltable artfvltlos Grants 108,599 112,038 Total Incomlng re#our¢es 185,116 191,376 EXPENDITURE Other tradlng actlvltles Fundralslng attivltles 1.311 870 Charltable actmtles Wages Insurance Ll£ht and heat Telephone Posta8e and statlonery Repalrs and rènewals Hollday club expenditure Youth Club expendlture Playschool expendSture stsff Trainin8 Carrled forward 156,495 4.634 5,419 619 3,109 10,319 4.665 550 3,386 109,131 4,174 5,420 1,174 1,310 8,912 1348) 559 5,522 35 135,889 189,196 Thls page does not form part ofthe statutoryflllanclal ststements Page 22
MAIDSTONE MENCAP CHARITABLE TRUST LIMITED LIETAILED STATEMENT OF FINANCL4L ACTIVITIES forlhe Year Ended 31 December 2024 31.1124 31.12.23 Charitable artfvltles 8rou8ht forward Improvements to property Plant and machlnery Fixturos and flttlnas 189,196 4,489 574 2,019 135,889 3,690 422 1.188 196,278 141.189 Other General Expenditure Audlt 4,088 1,351 1,744 10,380 3,095 Spport costs Management Advertlslng Sundries 1,468 96 1,291 702 1564 L993 Nnance ank char8es 146 228 Governance ¢osl$ countanry and legal fees 1,800 Total resources expended 209,679 149,175 Net lexpendlture)hnMme (24,5631 42,201 Thls page does not form part of the statutory financial ststements Page 23