A
Company registration number: 02376432 Charity registration number: 1038962
New Forest Mencap
(A company limited by limited guarantee)
Annual Report and Financial Statements for the Year Ended 31 May 2025
Westlake Clark Limited Chartered Accountants 7 Lynwood Court Priestlands Place Lymington Hampshire S041 9GA
New Forest Mencap Trustees' Report For The Year Ended 31 May 2025
Reference and Administrative Details
Trustees
R Amis (Hon Treasurer)
S Newman (Appointed as on 11" November 2024) DS W Lansdowne
P Pegram M J Snell CBE (Chair) (Resigned as on 11 November 2024)
Principle officer
Nedderman Centre Marryat Road New Milton BH25 5NY
Company Registration Number: 02376432
Charity Registration Number: 1038962
Independent Examiner:
Westlake Clark Limited Chartered Accountants 7 Lynwood Court Priestlands Place Lymington Hampshire S041 9GA
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New Forest Mencap Trustees' Report For The Year Ended 31 May 2025
The Trustees, who are Directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 May 2025.
Public Benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Financial Performance and Activities
Total Income for the year, as shown on Page 9, was £107,607 (2023-24: £186,902).
Restricted Grants for the year were £ Nil (2023-24: £97,375).
Unrestricted income was primarily Grants totalling £52,768 gratefully received from: Garfield Weston £20,000, Cooper Dean £10,000, New Forest District Council £10,000, HCC Travel Training £4,840, Culture in Common £4,500, Communities Against Cancer and The Grace Trust £1,000.
In Addition, the Shop recorded income of£28,528 (2023-24: £22,428) which was a new record for us reflecting the work of our team of volunteers and voluntary management net of costs the contribution of the shop was £18,923 (2023-24: £13,849). Rental from hall hire for the year was £4,074 (2023-24: £2,689) the main contributor was the Stroke Group who no longer use the Nedderman Centre. Unrestricted income also included Subscriptions of £6,647 (2023-24: £6,932) which were mainly taken by the Gateway Clubs (New Milton £3,212 & Brockenhurst £3,310). Donations were £12,611 mostly funds raised by the Brockenhurst Gateway Club which raised £11,345; (2023-24 showed £44,651) but this included amounts that this year would have been classified as unrestricted grants including £ 20,000 from National Lottery, £2,000 from Burry Trust and more than £1,500 raised from a funeral. Expenses for the year were £166,309 (2023-24: £217,999). Expenses on restricted projects were £82,872 of which £78,757 was on the National Lottery compared with £100,555 in 2023-24 and with the final £19,500 of the amazing £295,255 grant being spent between June and August 2025. The remainder of the 2023-24’s restricted costs were £26,345 spent on the Employment and Volunteering project funded by Hampshire and Isle of Wight We’re All Together with the final £2,644 spent in 2024-25.
Unrestricted costs were £83,437 (2023-24: £89,424) these costs included: Brockenhurst Gateway £11,848; New Milton Gateway £8,030; the Shop £9,605; support for the Employment and Volunteering Project after its funding had expired £7,043. Remaining costs include: Heat and Light for the Nedderman Centre £5,409; Repairs and Maintenance £5,009; Cleaning £4,325; Printing & Stationary £3,937; Website £2,156; Depreciation £2,142; Computer costs and software £1,615; Telecoms £1,605; Training £1,305; Insurance £1,356; Rent and rates for the Nedderman Centre £1,156; Independent examiners £1,056; Water Rates £848; Rent of the Nedderman Centre £500 most of the remaining costs were staff costs including redundancies.
The Balance Sheet shows that total assets of £148,950 (last year £207,652). The balance of restricted income funds has declined to £27,350 from £110,222. Unrestricted income funds have increased marginally to £121,600.
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New Forest Mencap Trustees' Report For The Year Ended 31 May 2025
Over the years New Forest Mencap had been mostly operating through the Gateway Clubs in New Milton and Brockenhurst providing vital social opportunities for people with learning disabilities in the New Forest. Before Covid this was funded by: (i) profits made by the New Milton charity shop which was entirely staffed and managed by our magnificent volunteers; and (ii) income generated by sharing the Nedderman Centre with social or charitable enterprises. In addition, we undertook a number of projects which were externally funded and for which we employed staff on a project-by-project basis.
Before Covid this set up allowed us to employ an administrator who was able to manage the Nedderman Centre and the administration of the charity including paying and administering bills, book-keeping, premises management etc.
Following Covid the income generated by the Nedderman Centre melted away and it became clear to the trustees that the model described above could not survive. Trustees had to decide whether to plan a managed decline in the hope that conditions might improve or to take a more ambitious approach. In 2021-2022 trustees chose to take the more ambitious path if they could obtain funding.
Funding was obtained from the National Lottery Community Fund (NLCF) who committed £295,255 to what became the Life Skills (LS) and Information Advice and Guidance (IAG) projects which ran until August 2025. Trustees recognised that this generous commitment was a significant commitment for New Forest Mencap; such an increase the number of staff (increased from 2 to 8) and the scale of activities would take some management and need an overall member of staff including an overall manager as well as an increase in trustees. In addition to the two National Lottery projects LS and IAG we successfully bid for funds for the Employment and Volunteering project funded by Hampshire and Isle of Wight We’re All Together. These three projects worked wonderfully well over the period between 2022 and 2025 in helping many people that New Forest Mencap had not previously reached; empowering them and helping them grow skills and confidence in areas as diverse as digital skills, gardening, cookery and healthy eating, financial management, gardening, fishing, baking, arts and crafts, political awareness, yoga, cycling and drama. Outcomes included placements in local businesses and charities, and website redesign led by our members. Under IAG advice was dispensed well as people with learning difficulties and their careers with bespoke advice given to sixty families as well as more general workshops across the New Forest. The success of these projects was reflected in the results of a study by the University of Winchester which examined whether what was wanted and needed by people with learning disabilities in the New Forest and came up with pleasingly positive conclusions on what we have provided:
https: //issuu.com/theuniversityofwinchester/docs/engage_listen_act_-_ how_to meet the needs of peopl. All of this took considerable effort not just by the participants but also by the staff to whom the trustees remain truly thankful.
The funding for these projects was, of course, not unlimited. In August 2024 we exhausted the funding for the Employment and Volunteering Project just as it was bearing fruit, Trustees decided to look for more funding and to continue to run the project out of the charity’s reserves. Funding from the National Lottery was also limited and Trustees were very aware that National Lottery funding was contingent on projects becoming sustainable both in terms of becoming self-funding and in terms of being manageable for the charity itself.
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New Forest Mencap Trustees' Report For The Year Ended 31 May 2025
Unfortunately, our organisation struggled to keep up with the increase in scale. Despite our best efforts the number of people stepping forward to help as trustees did not increase but actually decreased — a very common phenomenon in the charity sector post-covid. Further our attempts to hire an appropriate overall manager failed and we lost and as we got towards the end of the NL project uncertainty about what happened next meant that were unable to replace first our office manager and then the manager of the Life Skills project who had moved on to pastures new. In discussion with National Lottery during the year it became clear that we would not be able to continue these projects which we had always known to be time limited.
Increased costs in running the Nedderman Centre together with the ongoing costs of running the Employment and Volunteering project meant that it was becoming clear that the continuation of the charity was not guaranteed and that over the medium-term reserves, those raised by the Gateway Clubs would eventually be exhausted since the increasing success of the Charity Shop was more than offset by the lost revenues in hiring out the Nedderman Centre. Accordingly, and after appropriate consultation with the staff, the trustees made the difficult decision to make remaining non zero-hours staff redundant at the end of August 2025 which marked the end of the National Lottery projects and the first anniversary of the end of funding for Employment and Volunteering which we had renamed Springboard to Employment. The plan was to concentrate on securing the financial security of the two Gateway clubs while deciding whether it was feasible to continue to operate from the Nedderman Centre in the future. This plan was discussed at an EGM on 6" October, 2025 and will be discussed again at the AGM at which these accounts are presented.
Communications
We have kept our members and service users informed by distributing newsletters and through Facebook and direct email correspondence. We have identified funds to help with the updating and modernisation of our website, whilst continuing to look to our users to provide content and practical input with their acquisition of new digital skills. Internal communications have continued to improve through the centralised use of SharePoint software.
Gateway Clubs
Our two Gateway Clubs, in Brockenhurst and New Milton, have continued to provide a range of social opportunities throughout the year. They are very popular and reflect the need our members have for social opportunities and interaction. Our thanks go to the leaders and volunteers who make the clubs possible. The lack of affordable transport in our rural area remains a problem which has yet to be addressed. We continue to provide administrative support and the closer integration of the two Gateway Clubs has continued to strengthen New Forest Mencap’s activity.
Governance
All Directors of the Company are also Trustees of the Charity. The Trustees who served throughout the year are detailed on the Company Information page. The Board has the power to appoint additional Trustees subject to the limitations set out in the Memorandum and Articles of Association.
We have been unsuccessful in achieving our target of 7 members on the Board of Trustees, despite considerable efforts to advertise the position. For a large part of the year, five trustees have shouldered the significantly increasing workload, much of it in an executive capacity. Nonetheless, we have taken the opportunity of consulting and discussing with staff revised medium and long term aims. The successful appointment of a co-opted trustee in May and the anticipated two new appointments at the AGM in November
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New Forest Mencap Trustees' Report For The Year Ended 31 May 2025
means we expect the Board to consist of 7 members in 2024/25. The recruitment of new trustees with the necessary skills and time required to fulfil the role and secure succession in effective governance remains a continuing challenge and requirement.
As Chair, I would like to thank my fellow trustees for their hard work, support and commitment throughout the year, not only at our monthly board meetings but through the range and diversity of meetings that occur from week to week and not infrequently day to day. I also wish to thank our outstanding team of staff for their enthusiasm, professionalism and success in helping us achieve our stated aims and objectives. Our volunteers remain essential to everything we do; they deserve our thanks and admiration.
Looking Ahead we have identified many of the wide-ranging needs of an even wider range of people with learning disabilities, their parents and carers who live in the New Forest and its surrounding areas. Many of these needs remain ill-defined and unmet with the costs associated growing.
Responding to these challenges will continue to be our focus in the years ahead. New Forest Mencap is now well developed as a service provider and the primary information hub for people with learning disabilities, their parents and carers in the New Forest. We are well situated, both to extend our current work in our local communities and to increase further our sphere of influence. We will continue to work in partnership where the opportunities arise.
Trustees are determined to make a positive difference to the lives of people with learning disabilities, their parents and carers in the New Forest. We therefore look forward to the future with optimism, taking advantage of opportunities and rising to the challenges. Our members deserve nothing less.
Trustees extend their thanks to all who have supported New Forest Mencap during a period that continues to be challenging for those we serve. We are indebted to our staff who have worked tirelessly to maintain and develop further our services. We would not be able to operate without our volunteers and remain hugely grateful to them all.
The annual report was approved by the Trustees of the Charity on December 30", 2025.
P. Pegram Chair New Forest Mencap
Treasurer New Forest Mencap
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New Forest Mencap Trustees' Report For The Year Ended 31 May 2025
Statement of Trustees' Responsibilities
The trustees (who are also the directors of New Forest Mencap for the purposes of company law) are responsible for preparing the trustees' report and the United Kingdom Accounting Standards preparingthe trustees’ report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resourcesand application of resources, including its income and expenditure, of including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
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e select suitable accounting policies and apply them consistently;
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e observe the methods and principles in the Charities SORP; e make judgements and estimates that that are reasonable and prudent,
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e state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that 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.
Approved by the trustees of the charity on December 30th, 2025, and signed on its behalf by:
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o™..
P. Pegram R. Amis
Chair of Trustees Treasurer and Trustee
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New Forest Mencap Statement of Financial Activities for the Year Ended 31 May 2025
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 May 2025 which are set out on pages 9 to 21.
Respective responsibilities of trustees and examiner
As the charity’s trustees of New Forest Mencap (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of New Forest Mencap are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination in giving me cause to believe:
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accounting records were not kept in respect of New Forest Mencap as required by section 386of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Westlake Clark Limited
Chartered Accountants
7 Lynwood Court Priestlands Place Lymington Hampshire S041 9GA
Page 8
New Forest Mencap
Statement of Financial Activities for the Year Ended 31 May 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
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|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|
|Notes|Funds|Funds|2025|
|£|£|£|
|Income|and|Endowments|from|
|Donations|and|fundraising:|3|72,026|-|72,026|
|Other|Trading|activities|4|34,548|-|34,548|
|Investment|income|5|1,033|-|1,033|
|Total|Income|“|107,607|)|-|107,607|
|Expenditure|_—|
|Expenditure|on|charitable|activities|6|83,437|82,872|166,309|
|Total Expenditure|(783,437|82,872|166,309|
|Net (expenditure )/Income|24,170|(82,872)|(58,702)|
|Funds|transfer|from|old|charity|
|Transfer|between|funds|17|-|-|-|
|Net income/(expenditure)|&|net|
|movement|in|funds|after trans|fers|24,170|(82,872)|(58,702)|
|Total|funds,|brought forward|97,430|110,222|207,652|
|Total funds,|carried forward|17|“ 121,600|)|27,350|148,950|
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Page 9
New Forest Mencap Statement of Financial Activities for the Year Ended 31 May 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Unrestricted | Restricted | Total | ||
|---|---|---|---|---|
| Notes | Funds | Funds | 2024 | |
| £ | £ | £ | ||
| Income and Endowments from | ||||
| Donations and fundraising: | 3 | 55,315 | 97,375 | 152,690 |
| Other Trading activities | 4 | 33,365 | - | 33,365 |
| Investment income | 5 | 847 | - | 847 |
| TotalIncome | 89,527 | 9775 | _—d86,902. | |
| Expenditure | ||||
| Expenditure on charitable activities | 6 | 89,424 | 127,340 | 216,764 |
| Total Expenditure | 89,424 | 127,340 | 216,764 | |
| Net (expenditure )/Income | 103 | (29,965) | (29,862) | |
| Funds transfer from old charity | ||||
| Transfer between funds | 17 | 1,235 | (1,235) | - |
| Net income/(expenditure) & net | ||||
| movement in funds aftertransfers | 1,338 | (31,200) | (29,862) | |
| Total funds, brought forward | 96,092 | 141,422 | 237,514 | |
| Totalfunds,carriedforward | 17 | 97,430 | 110,222 | 207,652 |
Page 10
New Forest Mencap Notes to the Financial Statements for the Year Ended 31 May 2025
| Notes | 2025 | 2024 | |||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Fixed assets | |||||
| Tangible assets | 11 | 10,709 | 12,851 | ||
| Current assets | |||||
| Stock | 12 | 245 | 372 | ||
| Debtors | 13 | 4,964 | 3,866 | ||
| Investments | 14 | 2,736 | 2,736 | ||
| Cash atbank and inhand | 15 | 165,947 | 209,559 | ||
| 173,892 | 216,533 | ||||
| Liabilities | |||||
| Creditors fallingdue with inone year | 16 | (35,651) | (21,732) | ||
| Net current assets | 138,241 | 194,801 | |||
| Net assets | 148,950 | 207,652 | |||
| The funds ofthe charity | |||||
| Unrestricted funds: | |||||
| General | 17 | 121,600 | 97,430 | ||
| Restricted funds | 17 | 27,350 | 110,222 | ||
| Totalcharityfunds | 148,950 | 207,652 |
For the financial year ending 31 May 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors’ responsibilities:
The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and The directors acknowledge their responsibilities for complying with the Act in respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements on pages 6 to 19 were approved by the trustees and authorised on...................... and signed on their behalf by:
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Paine Pegean R.Amis A, hy AMD
P. Pegram R. Amis
Trustee Treasurer & Trustee
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Page 11
EEE— OO ——eG§©S_s
New Forest Mencap Notes to the Financial Statements for the Year Ended 31 May 2025
- Charity status The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.
The address of its registered office is: Nedderman Centre, Marryat Road, New Milton, BH25 SNY.
2. Accounting policies
"Summary of significant accounting policies and key accounting estimates.
The principal accounting policies applied in the preparation of these financial statements are set out below. These have been consistently applied to all the years presented, unless otherwise stated."
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.
Basis of preparation
New Forest Mencap meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of the income receivable can be measured reliably.
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity, and it is probable that these conditions will be fulfilled in the reporting period.
Grants receivable
Grants are recognised as and when they are received, based upon recognition of the costs of projects and other purposes in which they relate.
Investment income
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregates similar costs to that category.
Page 12
New Forest Mencap Notes to the Financial Statements for the Year Ended 31 May 2025
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory audit, strategic management and trustees' meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £1,000.00 or more are initially recorded at cost.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, over their expected useful economic life as follows:
Asset class Depreciation method and rate Land and buildings "Over the remaining period of the lease to 25th to Furniture, fixtures and equipment 25% reducing balance
Current asset investments
Current asset investments are included at the lower of cost and net realisable value / market value.
Stock
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow-moving stocks. Cost is determined using the first-in, first-out accounting method (FIFO).
Trade debtors
"Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables."
Page 13
New Forest Mencap Notes to the Financial Statements for the Year Ended 31 May 2025
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
"Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers, Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price."
Fund structure
"Unrestricted income funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose."
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
- Income from donations and fundraising
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Appeals andDonations | 12,611 | - | 12,611 | 44,651 |
| Grants Receivable | 52,768 | - | 52,768 | 101,107 |
| Subscriptions | 6,647 | - | 6,647 | 6,932 |
| 72,026 | - | 72,026 | 152,690 |
Page 14
y
New Forest Mencap
Notes to the Financial Statements for the Year Ended 31 May 2025
4. Income from other trading activities
|
| Unrestricted | Total | Total | Total | ||
|---|---|---|---|---|---|
| Funds | 2025 | 2024 | |||
| £ | £ | £ | |||
| Sales ofGoods and Services | 28,528 | 28,528 | 23,692 | ||
| Property Rental income | 6,020 | 6,020 | 9,672 | ||
| 34,548 | 34,548 | 33,365 | |||
| 5. | Investment Income | ||||
| Unrestricted | Total | Total | |||
| Funds | 2025 | 2024 | |||
| £ | £ | £ | |||
| Interest Receivable onBank Deposits | 1,033 | 1,033 | 847 | ||
| 1,033 | 1,033 | 847 | |||
| 6. | Expenditure on charitable activities | ||||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Cost ofgenerating donations and fundraising | 83,437 | 82,872 | 166,309 | 216,764 | |
| 83,437 | 82,872 | 166,309 | 216,764 |
7. Net incoming/outgoing resources
Net income/outgoing resources for the year
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| Depreciation | offixed | asset | 2,142 | 2,142 |
| 2,142 | 2,142 |
8. Trustees’ remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees, nor any persons connected with them, have received any reimbursed expenses or any other benefits from the charity during the year.
Page 15
New Forest Mencap
Notes to the Financial Statements for the Year Ended 31 May 2025
9. Staff Cost
The aggregate payroll cost were as follows:
| 2025 | 2024 | |
|---|---|---|
| Staffcosts | £ | £ |
| Wages and Salaries | 92,497 | 125,603 |
| Pension cost | 933 | 3,216 |
| 93,430 | 128,819 |
10. Taxation
The company is a registered charity and therefore exempt from taxation.
11. Tangible Fixed Assets
| Land and | Furniture and | ||
|---|---|---|---|
| building | equipment | Total | |
| £ | £ | £ | |
| Cost | |||
| At Ist June 2024 | 88,291 | 29,433 | 117,724 |
| Additions | - | - | - |
| Disposal | - | - | - |
| As at 31stMay 2025 | 88,291 | 29,433 | 117,724 |
| Depreciation | |||
| At Ist June 2024 | 75,440 | 29,433 | 104,873 |
| Charge for the year | 2,142 | - | 2,142 |
| As at 31stMay 2025 | 77,582 | 29,433 | 107,015 |
| Net Book Value | |||
| As at 31stMay 2025 | 10,709 | - | 10,709 |
| AsatIstJune2024 | 12,851 | - | 12,851 |
Page 16
New Forest Mencap Notes to the Financial Statements for the Year Ended 31 May 2025
| 12. | Stocks | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Stocks | 245 | 372 | |
| 245 | 372 | ||
| 13. | Debtors | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Trade Debtors | 4,944 | 3,666 | |
| SundryDebtors | 20 | 200 | |
| 4,964 | 3,866 | ||
| 14. | Current Asset Investments | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Unit Trust | 2,736 | 2,736 | |
| 2,736 | 2,736 | ||
| 15. | Cash and cash on hand | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Cash on hand | 3,039 | 3,039 | |
| Cash at bank | 162,908 | 206,520 | |
| 165,947 | 209,559 | ||
| 16. | Creditors falling due within one year | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Other taxation and social security | 23,831 | 12,553 | |
| Accruals | 11,820 | 9,179 | |
| 35,651 | 21,732 | ||
| Other Taxation and social security includes the following liabilities: | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Paye | 19,750 | 7,943 | |
| Pension | 4,081 | 4,610 | |
| 23,831 | 12,553 |
Page 20
Notes New Forest Mencap to the Financial Statements for the Year Ended 31 May 2025
| 17. Funds | |||||
|---|---|---|---|---|---|
| Balance at 1June 2024 |
Incoming resources |
Resources expended Transfers |
Balance at 31May 2025 |
||
| Unrestricted Funsd | |||||
| General TotalUnrestricted |
97,430 107,607 (83,437) ___97.430 107,607 __(63,437) a4. ee |
- 121,600 a0 121,6 0 |
|||
| Restricted | |||||
| Co-Op | - | - | - | ||
| Friends ofFernmount GeraldMicklemGatewayawards Hampshire CCGetGoingAgain Hampshire andIOW - We're All |
4,975 2,875 2,644 |
- - - |
- - (2,644) |
- - - - |
- 4,975 2,875 - |
| Together | - | “ | - | ||
| Hampshire and IOW - | - | - | |||
| Pedall/Walks | - | - | |||
| National Lottery -IAG National Lottery -LS RMS -TacklingInequalities2 RMS - Tackling Inequalities 3 |
31,343 66,914 1,471 |
- - - |
(26,221) (52,536) (1,471) |
- - - - |
- 5,122 14,378 - |
| (Pedall) | - | - | - | ||
| Total Restricted |
- - 110,222 - _(82,872) - 27,350 —eeasas00 27,350 |
||||
| TotalFunds | 207,652 107,607 (166,309) - 148,950 —_—Sae ee 148,950 |
Page 20
4
New Forest Mencap Notes to the Financial Statements for the Year Ended 31 May 2025
18. Analysis of net assets between funds
==> picture [398 x 276] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Unrestricte|Restricted|Total|funds|at|
|General|funds|31st May 2025|
|£|£|£|
|Tangible|fixed|assets|10,709|-|10,709|
|Current|assets|157,251|16,641|173,892|
|Current|liabilities|(35,651)|-|(35,651)|
|Total Net|assets|132,309|16,641|148,950|
|Unrestricte|Restricted|Total|funds|at|
|General|funds|31st May 2024|
|=|£|£|
|Tangible|fixed|assets|12,851|-|12,851|
|Current|assets|119,162|97,371|216,533|
|Current|liabilities|(21,732)|-|(21,732)|
|Total Net|assets|110,281|97,371|207,652|
----- End of picture text -----
Page 20
New Forest Mencap
Notes to the Financial Statements for the Year Ended 31 May 2025
| Previous year | |||||
|---|---|---|---|---|---|
| Balance at | Balance at | ||||
| 1 June | Incoming | Resources | 31 May | ||
| 2023 | resources | expended | Transfers | 2024 | |
| Unrestricted | |||||
| General | 96,092 | 89,527 | (89,424) | 1,235 | 97,430 |
| Total Unrestricted | 96,092 | 89,527 | (89,424) | 1,235 | 97,430 |
| Restricted | |||||
| Co-Op | 2,127 | - | (2,127) | - | - |
| Friends ofFernmount | 4,975 | - | - | - | 4,975 |
| GeraldMicklemGatewayawards | 2,875 | - | - | - | 2,875 |
| Hampshire CC Get GoingAgain | 28,989 | - | (26,345) | - | 2,644 |
| Hampshire andIOW - We're All | |||||
| Together | 1,137 | (1,089) | (48) | - | - |
| Hampshire andIOW - | |||||
| Pedall/Walkks | 417 | - | - | (417) | - |
| NationalLottery - IAG | 9,378 | 56,225 | (34,260) | - | 31,343 |
| NationalLottery -LS | 89,235 | 43,474 | (65,795) | - | 66,914 |
| RMS -Tackling Inequalities 2 | 1,471 | - | - | - | 1,471 |
| RMS- TacklingInequalities 3 | |||||
| (Pedall) | 818 | - | - | (818) | - |
| Total Restricted | 141,422 | 98,610 | (128,575) | (1,235) | 110,222 |
| TotalFunds | 237,514 | 188,137 | (217,999) | - | 207,652 |
Page 20