Company registration number.. 02869571 Cknity Tegistration llUmb,. 1041117 Bexley Mencap (A company lin]ited by guarantee) Annual Report and Financi Slat¢ments for the Year Ended 31 March 2025 Community Accounting Plus Units l & 2 North West 41 Talbot Street Nottinghan] NGI 5GL
Bexley Meneap Contents R¢f¢r¢nce and Administrativ¢ D¢t&ils Tntee$, Report 2to8 Independent Examinds Report Statement of Financial Activities Ioto Il Balance Sheet 12 Notes to the Financial Siat¢m¢nts 13to24
Bexley Mencap Referenee and Adjnlnistrative Detalls Trustees Fernando CaiGedo, Chair Clair Grayston, Treasurer P¢t¢r Wall(¢r, Vice Chair Amelie Busch, Secretary Stacey Yusuf Michael Vincent Joanne Dyson Nikki Cochrane Nicola Cbarlton Secretary Amelie Busch, Secretary Senlor MAnagement Tea '& Lee, Chief Executive Steve Grimsey, Operations Manager Scott Matthews, Community Support Manager Ztha Scott Gunlauggson, BuisllC58 Dovelopment maner Cbarlty Regi8trAtlon Number 1041117 Company Reglstratlon Number 02869571 Reglitered Offlce 19 Chwch Road Bexleyheath Kont DA7 4DD Independent EAnner Bva Stevens, ernployee of Conjmunity Accounting Plu8 Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL Pa8e I
Bexley Mencap Trustees, Report The lrnslees, who are directors for the pUOseS of cornpY law) pre8ent the arniual report together with tbe financial statements of th¢ charitable company for the year ended 31 March 2025. Trustee5 and officery The ttee8 and officerd 8erv3ng during the year and since th¢ year end were as follows,. Trn8lee8', Fernando Cai¢¢do. Chair ClaiT Grayston, Treasurer Peter Wulkcr, Vice CILair Amelie Busch, Secretary stacey Yusuf Michael Vincent Joanne Dy80n Nll(ki Cochrane Nicola Charlton (appointed 12 April 2024) Struclurei governance and manr4gement Jvalure ofgovtrnlng do¢uMent The chlty 18 a company limited by guarantee and registered clwity. 11 18 operated under th¢ rul¢s of its rn¢morandurn and articles of association dated 5 November 1993 and rn05t r¢¢ently atnended 13 Mar¢h 2003. It bas no share capital and the liability of each member in the evgnt of windin8-up is limit to £1. lirlI¢t and appolnlment oftruslees Tmstees complete A regular skills &udit which identifieg individual skills level and the ¢olle¢tive ¢aparity of the Board. This, along with the routine discussions at the Board, determiDCS tIIosc IS8lleq on which th¢ Roard requires fiuther infornialion and training, Training and networking opportwiitigs Mre appraised on an ad hoc b&8iS. The skills audit s0 fonns the basis for our recruitment process to ensure that the Board has a wide range of skills and experience. We have recrnited s¢v¢ral new trustee5 to expand th¢ skxljset of the board and have a full board for the coming ye. Organisatlonalstruclure Bexlcy Mencap is a voluntary organisation with charitablc Status, affiliated to Royal Mencap. The general control and Management is vested in thc Board of Management whirh consi8ts of a Chair. Vice Chair, Hon. Secrelary. Treasurer and Trustees. Paid full and part tim¢ stsff were a Chief ExUtiv6, an Operation5 Manager, a Business Development Manager, a Self-Advocacy worker, Family Support Co-ordiDator, 9 Support Workers, P&thway5 Trusted Assessor. Community Support Manager, an administrator, an Incorne Officer. a Mernbersbip and Bngagement Officer, a Cleatrt and 3 Quality Checkers. VoluDt¢¢r8 assist in a variety of ways. Their commitrnent to Bexley Menc&p is invaluable, and includes.. - TrllSte serving on th¢ Ex¢¢utive Cornrnittee - Fundraising - Social clubs and artivity gTOUPS Page 2
Bexley Mencap Trusteesl Report ObJe¢tlves And a¢tlvitle5 Publlc benefi¢ ObJ¢rtives and tivitieS including a SUMM of the main activities undertaken for the public benefit in relation to these objects In preparing this report, Trust¢¢s have had regard to the guidance is8ued by the Charity Comrnission on public benefit. Our VTSiOll is that all peopl¢ with a learning disability ar¢ valued, respected and empowered to live life to the Our 8trat¢gic aims hre: To be locally recognised as a leading Learning Disability provider in Bexl¢y in order to PO8ltiv¢ly influen ¢hange ill the borough. • Deliver a personalised and high-quality servi¢¢, which caters to th¢ needs of all mernber8, . Work towards becoming a finaii¢ially 8UStainable organisation with a long future. . Create a vibrant, creative, multipurpos¢ locAtion that is accessible for all tbe people we support. All our work is always underpinned by our rorc values to help us lo shape and deliver high quality 8ervice8, whiLh arc: Empowering: We aim to support everybody to grow, develop and reacb their full potellli, Approachable: When people need us, we are there and we make it easy for them to get siipport. Illcluslve: Pcoplc with a lean]ing disability and th¢ii' loved olles are ai the heart of everything we do. Piyslonate: We are dedi¢atod to improving th¢ lives of the people we support. Respeetthl: We treat everyone who comes into cont&ct with our organisation with dignity and respect. The trustees confm that they have complied with tlie requiremGnts of seLlion 17 of the Charities Act 2011 to bave due regard to th¢ public benefit guidance published by the Charity CornmissioD for England and Walcs. Achlevement$ and performanee Everytbing we do is about supporting and empoweiing people with a learning disability and autistic peopl6 in order that they live the life they want to lead, making life b¢tt¢r for people with a learning disabiliry, autistic people and their families, Over the last year, more and more members have chosen to join us and takc part in our services. People tell us they feel w¢l¢om¢d, valued and supported, and that makes all the difference. A5 our services grow, we remaill focu8sed on delivering support and 5ervic¢8 which our m¢mb¢rs ar¢ at the beart of. Our work this year rontinued to focus on four ¢ore area8.' ConllDvnlty Support We continued to 8llPPOrt local people to live illdependcntly and ¢onfid¢ntly> SLlPPOrting with things like managing money, getting out and about building and maintaining friendships. This year we delivered 3,244 IUrS of personalised I to I sUPPOrt, up &om 2,982 hours last year, to 41 people (up from 33). As more people choos¢ us to manage their tndividual Servi¢¢ Funds, we've strengthened our 5yStcms and bmugbt rew people into the team. We have Greated easy-read QU[Ce5 built strong partnerships with local providers to make sure the 8UPPOrt people rcceivc is flexibl¢, rpons1Ve and gelluill¢ly led by their needs and goals. Page 3
Bexley Mencap Trustees, Report Our snlall group 8upport offer, The Hub, ha5 grown in popularity, with weekly se&8ion8 nmning twice a week for up to 16 peoplc. FeedbAck continues to be incredibly positiv¢, with member8 t¢lling us how much they enjoy l¢arning new skills, trying new things RDd feeling n)ore confid¢llt in social situations. Although we haven't yet been able to expand further due to staffing limits, this remaitts a top priority so that w¢ can welcome more people. Health and Wellbein% We know that staying connected, being active and tsking part in hobbies is vital for people's wellbeing. This year, we've run 492 group sessions with 4,052 altcndance8, a big increase from the 402 se8sAons deliver last year. 86 mcmbcr8 now attend at L¢t weeldy, and llny ure trying new aclivitics for thc first tin]e. We launched Walking Football as f4 new group with funding from Sports England and a local business. It has been a big siiccess and will now be part of our core offer of Healthy Lif¢stylc.8 activities, From Eardening to singing, walking to tetmis, our wide range of a¢livities means tb&t there is something for everyone. Some highlights this year., . Tennis- 765 attendances . Kccp Fit- 460 att¢udan¢e8 . Singing (Zoom and faic-to-face) - 597 attendances . (yardening and Walking Groups- 539 atiendance8 Hcalth C7roup - 383 attendances . Friday Group - 358 attendances Through the Pathways Consortium, we 8UPPOrted Bexley r&qid¢nt5 to acoesB the care and support thtsy need in a more per80nali8ed way. This year we carried out.. . 57 lleeds assessmellts . 24 cerS as8eBsrnents and review$ . 215 annL1 rcviews One Pf4rent told us., "WL ILIt listcned to, 8UPPOrted und¢T5tood for the first time. I wish wc'd had this years ago." Thi8 kind of feedback r¢infor¢es the imporLance of our work and the difference that our skilled, compassionate team arc makin8. Famlly Support We continued to be a tsu5ted souKe of support for families and varers, offering prdctical help and emotional reassurance at tirnes when it is most nccdcd. This year w¢ supported 94 families one to one. helping with tbi like benefits. fornls, housing and social care. We remain committed partners of thL Bcxlcy C,2rers Partnership and helped launch a n¢w Carers Wcllbcing Programme offering a Tange of free w¢llb¢ing ses5ion5 ill¢luding mindfuln&%& and Pilates. We also nmintain th¢ Bexl¢y C4r¢r8 web8ite and provide signposting to other fotrns of support. In response to ftedback from car¢T5, we carried out a range of engagement with carers through our annual survey? workshops and one to one Gonversation8 to hear their views Mbout wbat earers need most from our serviGc and how they wallt to be involved with our clwity. Based on what CarS told us, we will be piloting A range of new services next year including drop-ills, infonnation sessions and small support groups. Page 4
Bexley Mencap Trustees, Report Raising AIvArenes5 and Influencing Cbange Our sclf-advocacy group Respect continues to be a powe1 force for change. This year they deliv¢r¢d l¢arlling disability awareness training to 150 NHS staff at Quecn Elizabeth Hospital, helping nurses. surgeons and other prof¢$sionals feel more confident and informed. The impact of the training is cl¢&r in the feedback: "Evgry time I attend Respect's training, I learn something new. The team always brings fresh insight and r¢al voi¢¢s to the table. It keeps getting better." - Hospital lead, Qu¢¢n Elizab¢th Hospital The gmup a180 8UPPOrted awarene8A campaigD5 on bowel Screening and worked wlth the teom at Oxlea8 to produce infonnation about acces8ing therapy services. They are currently working on s¢veral new projects and continue to ra18e awar¢n¢ss of rights and acces8ibility aoross the borough, Our team of Quality Check¢rs, all people with lived expcri¢nce. have visited local service8 to talk directly to people who usc them, They then make recommendations to improve quality and accessibility, The project eontinu¢s to embed itself into local systems and IB a core part of how the Safeguarding Board hear8 from local people. We sit on botli the Leaming Disability Board and Autism Parthership Board to amplify the voices of local people and pu¥h for inclugivc 8ervices. We were proud to be selected &8 one of five South London charitie8 to partner with th¢ NHS Integrated Care Board on a major thrcc-ycar project tackling heallb ineqiiaiilies. This reflects both the quality of our work and the trust we have built with OUT members and partners. Our TeA Our le1 is the heart of what we do, Their d¢dicatLon, passion and kindne$$ are the re&son we Can offer such a strong and trusted service. We've continucd to invest in training development and wellbeing, and have brought in new Toles and 8ki118 to meet growing demand, Every person io thc Icam, from voluntccrs to staff, contributes something unique and valued, The trust our members and families place in u8 is a testament to our team's passion, intcgrily g4nd profcssionalism. Member's Voice Our Member's Voice has continued to develop and is an integral part of the gOv¢Man of our organisation. The up meets monthly and plfvys a key role in shaping our services and en8uring tbat memb¢rs at the heart of our decision makjng, Memb¢15 have helped rede8ign our ¥uryey reviewed letters and cornmunications, and adviscd on changes to activities. Their input is now embedded into how we plan and deliver evetybing w¢ do, and their Yoi¢e is r¢pres¢nted at trustee level. FIDallclal revlew We have made a Strategic decision to iQV¢8t from our reserves again thi5 year tQ 8UPPOrt planned gro. As d¢m&Dd for our services increases, we are committed to developing the infrastructur¢ and sustainability wc need to ensure that our organisation can adapt over the wming years. To support this, we created a new Business Development Matt#ger post to focus on increasing our income 8trean)s and building new partTh¢rsbips. This will help us remain fmancially strong and able to grow in a way th&t rernaitts te to our values. Our Pay Policy? whi¢h includes how w¢ set salaries and ensure equality, is reviewed annuAlly and published i our accounts. All saiari¢s above £60,000 are disclosed in line with guidan¢¢. Page 5
Bexley Mencap Trustees, Report Pollcy on reserves Bexley M¢ncap Tcquires an appropripAte level of fimd8 in r¢serve to.. • en8ure that the trustees ar¢ able to Provide ¢ss¢nti&l scrvices currently available to people with learning disabilities and their familie8 for a minimum of thr¢¢ months into th¢ should fundll become unavailable. ensure that Bexley Mencap is able to survive unexp¢Gt¢d setbacks svGh as 8hort-terni fimding issues or problem8 frorn internal or external G&u80s, ' provid¢ financial stability to develop new services or expand existing ones depending on the changing needs of mernkrs. Re8eNe levels are frequently adjusted to refleGt risk8 and responsibilities. R¢8erve l¢vels should ensure that Bexley Mencap are abl¢ to: Continue to essential services, including Support Service, for at least three months to provlde suAYicient time to support menthers to source and trSIti0Th to other 8erYiccs if lleeded Continue to run non-cssential service8, such as activity groups, for at least one month to allow a suitable notice period to member8 Provide re80ur¢es to 6Dsure that all financial commitments are honoured including liabilities and redundancy costs Based on PTLdiLlcd cxpendItu foi the coming year it is estimated that this would Cumtly cost between £225,000-£275,000. Our free re8erve5 at 31 Marcb 2025 8tood at £266,184. The following d¢sAted funds are held within our unrestsict¢d rc8ervcs'. . A fiuid for buildin8 maintenance (uncxpcctcd repair6 or upgrades) at £15.000 • A capital fiuid for prop¢ty pl&D8 at £75,000 PrlHc(Dal rl&k$ 4Rd Mnceitalnties The Board continues to review and consider the ri8ks to which the charity is exposed to cnsure that appropriate strategies and policies arc in place to mitigate thoBe risks, Each new policy, plan or developmcnt is reviewed for ri&k 88 Part of the approval process. Risks ar¢ znan&8ed by ensuring adequate policie8 and procedures are iti plocc, backed up by staff training alld ensiiring that there is effeLtive governance and oversight by appropriate sellior 3t&ff and trusl¢os. A risk register is maintained and reviewed by the Board quarterly. Plans for future perlods Aims andkey obJe¢dvesfopftslureperlodJ Last year we set our8elve$ s¢ver&l 8oals. Herc is we did: • Adapting our adivities - We now support more peuplc UAing direct payrnents or ISFS and help people meet personal goals. from cooking skills lo gaining a football Goaching qualifjcation. . Supporting &utistic people- We have actively 80ugbt new opportimtties and secured Lottery funding for a new Community Hub that will enable us to expand support for autistic people. • Supporting carers - We canied out major ¢ngagement project and will pilot new services n¢xt yeur ba8ed on what caTer8 told us. • Dcmon8tratin8 impact- We improved our datV4 Systems and are now f¢Kusing on t¢lling the stOri¢8 behind d data in a Dre engaging way. . Equity, Diveisity and Inclusion- This remains a live procc5s and a core priority as we work to become A more diverse. anti-racist organisation. Page 6
Bexley Mencap Trustees, Report Actlvltlesplanned ¢0 achieve In the year ahcad we will: . Launch and embcd our new Conjmunity Hub fuDded by the National Lottery . Build new relationships with local busino8seB and coll)munity partners . Strengthen our InfrastctUre to support continued growth . Continue to champion the voires and rights of people wtth a learning disability and their families Shape s¢rvi¢es based on what peopl¢ t¢ll us they ne We Are incredibly proud of what ha5 been achieved this year. But moTe than anWhing, we are proud of ow rnembets, their ¢r¢ativity. resilience, and the trust they place in us, Funds beld aA Qustodlan trustee on behalf of otber8 We hold fLmds on behalf of our partners for paershiP work in Bexley to support, and improve the lives of, unpaid ar8. IDetai15 of the 3rd paty funds can be found in the annual aGGounts, note 23). Page 7
Bexley Meneap Trustees, Report Statemellt of Responslbllltles Th¢ truste (who are also the directors of Bexley Mencap for the purposes of compally law) are responsible for preparing the Iste¢s, report and the financial stotements in accordance with applicable law and United Kingdorn Accounting Standards (United Kingdom Generally Accepted Accounting Practice). including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of [reld The report and accounts have been prnpared in accord8nc¢ with the provisions in the Companies Act 2006 lating to small companies. Company law requires the trnstees to prepare financial slat¢rncnts for eacli financial year. Under company law the bwstees must not appiovc ¢hc financial statement5 unless th¢y are sali¥ficd that they give a trne and fair VAew of the state of affairs of the charitable company And of th¢ incoming reBources and applitIOn of rn8our¢¢s, includiny its inc4)me and expenditure, of the charitable company for that p70d. In preparing these financial statemenls, the truste¢8 are required to: select suitable accouuting policies and apply thetn consist¢ntly; observe the methods and principles in the Charities SORP. make judgements and estimat¢s that are reasonable and prudent. state whether applicable accounting standards, comprisitig FRS 102 have been followed subject to any malcrial departures disclosed and explain¢d in the fllwicial Statem118, and prepare the fmancial statements on the going ¢onGern basis unles8 It 1$ inappropriate to pr¢8ume that tbe charitable company will continue in busi]Jes8. The trustees are responsible for keeping proper accounting records tbat can disclose witb reasonable accuracy at any time the fu]ancial position of the ¢baritable company and enable them to ensur¢ that the fmancial statements comply with the Companies Act 2006. They are also responsible for s&fegvarding the a55ets of th¢ charitable company and henc¢ for taking reasonable steps for th¢ prevcntion and detection of fraud and other irreguIurities. The tru8lees are r¢sponsible for the maintenance and integrity of the corporate and financial infonnation included on the cbarithblc company'5 website. L¢gislation governitig the preparation and dissnInatiOll of fu1[ statements may differ from legislatiou in other jurisdictions. Small companle5 provlglon xtatement This port bas been prepared in Accordanoe WAth the sm&U companies regim¢ under tbe Companies Act 2006. report was approved by the trustees of tbe charity on ZL IS and signed on it8 behalf by.. ¢rnando Caicedo Trustee Page 8
Bexley Mencap Independent Examlner's Report to the trustees of Bexley Meneap ('the Company,) Indepelldent examlner'$ report to the trustees Bexley Mencap ('the CompAny') I report to the chatity tLUStee8 on my examination of the accouttts of the company for th¢ year ended 31 March 2025. Respon&lbilities and bA%is of report As the charity's trustees of the Company (and also its director$ for the purposes of company law) you are rcsponsible for the preparation of the accounts ill accordance with the requirements of the Compani¢s Act 2006 ('the 2006 Act,). Having satisfied myself thftt the account8 of the CompLtny arc not required to be audited und¢r Part 16 of Ihe 2006 Act and arg eligible fur illdcpendent exwnination. I report io re8pect of my examination of your charity, accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In Carrying out my examinalion I have followed thc Directions given by th¢ Charity Commission under section 145(5)(b) of th¢ 2011 Act. Independent examiner'5 St*tsment Sinc¢ the Company's gross inconie exceeded £250,000 your exan)iner must be a nmber of a body listed in section 145 of the 2011 Act. I confirnj that l ani qualified to undertake the examination because I am a member of th¢ Chartered Institute of Public Finance And Accountancy (CIPbA), which is one of the listed bodie8. I have complei¢d my cxamination. I confm tbat no matters have ¢umc to my attention in connection with the examination giving me cause to b¢lievc that in any material respect: l. accoiinting records were not kept in respect of the Company as required by Bection 386 of the 2006 Acl; or 2. the accountB do not accord with those record8. or 3. the accounts do not comply WAth the accounting requirements of 8eclion 396 of the 2006 Act other than any Tequirernent that the ac¢ounts 've a 'true and fair, view which is not a matter ¢on5idered As part of an independent ¢xarnination' or 4. the accounts have not b¢en Prepared in accordunce with the rnethods and principles of the Statement of Recommended Practice for accounting and rOrting by charities lapplicable to charities prepariThg their accounts in aGGordance witli the Financial Reporting Standard applicable in the UK and Rcpublic of ITeLand (FRS 102)]. I have no conccrns and have wme across no other matters in ColectiOn with thc examination to which Attention should b¢ drawn in this report in order to enable a proper understanditig of the accounts to be reached, Eva Stevens, Bsc, CPFA, employee of Community Accounting Plus member of the Chartered Institute of Public Finan¢e and Accouniancy (CtPFA) Units l & 2 North West 41 Talbol Str¢et Nottingham NGI 5GL Ob/1 V25 Page 9
Bexley Mencap Statement of Flnancial Actlvlties for the Year Ended 31 March 2025 (Including Income and Expendtture Account and Statement of Total Rec(wnised Gains and Losses) Total 2025 Tot41 2024 Unrestwicted Restrlcted Note Income and Endowments from: Donations and legacies Charltable activities Otber trading aGtivities Investment inconje 187,418 207.709 3,257 6.843 187,418 244.373 3,257 6,843 130,360 196,654 1,686 5,990 36,664 Total income 405,227 36,664 441,891 334,690 Expendlture on.. Raising fimds Charitsble a¢tivitie& (1,954) 419,102 (1,954) 454,510 (605) 385 613 35.408 Total exp¢nditure Gains/(losse8) on investnmt assets (421,056) (35,408) {456,464} (386,218} 131 (131 155 Net (expenditure)lincomo Net moven]ent in fimds 15,960 1,256 (14,704 51,683 {15.960) 1,256 (14.704) {51,683) Reconciliatlon of fund8 Total funds brought forward Total fimds CrIed foThYard 282,706 315,017 597,723 649 406 22 266,746 316,273 583,019 597,723 All of the ¢harity's activities dcTiV¢ from eontinuin8 oper&tion8 during the above two periods. The fimds breakdown for the period 15 shown in note 22, The no*s on pages 13 to 24 forni an integral part of these fmancial ststemcnts. Page 10
Bexley Mencap Statement of Financial Actlvltles for the Year Ended 31 March 2025 ncluding Income and Expenditure Account and Statement of Total Recognised Galns and Losses) These are the figures lor the previou8 accounting perlod and are Included for compor8tlve purposes Unrestrleted Restrieted Total funds funds 2024 Note IDcome and Endoivments from: Donations and l¢g&cie8 Charituble activities Othcr trading activitie& ]nve$tn*nt income 130,360 174,153 1,686 5.990 130,360 196,654 1.686 5,990 22,501 Total income 312,189 22,501 334,690 Expenditure on: Raising fund5 Charilable activitie8 (605) 363 112 {605) 385,613 22,501 Total ¢xponditttre Gainsl{losses) on investment as8et5 Net expenditure (363,717) 155 (22,501) (386,218) 155 51,683 Net movement in Limds (51,683) (51,683) R¢¢on¢lllatlon of fund Totsl fimds brought forw&rd 334,389 315,017 649,406 Total funds carried forward 22 282,706 315,017 597,723 The notes on pages 13 to 24 forni an int¢gral part of these fCIaL statements. Page 11
Bexley Mencap (Registration number: 02869571) Balance Sheet as at 31 March 2025 2025 2024 Note Flxed assets Tangible assets Investments 12 13 314,393 442 314,433 573 314,835 315,006 Current as8et8 Debtors Cash at bank and ill hand 14 15 79,812 258,023 16,217 290,792 337,835 307,009 Creditors.. Amounts f2Ulng due wlthln one year 16 69,651 (24,292 et current *&sets 268,184 282,717 Net asgets 583,019 597,723 Funth of the chgrlty: Rtstrlcted Income fund8 R¢8tricted fLmd8 22 316,273 315,017 Unrestrlcted Income funds Unrestricted funds 266,746 282 706 Total funds 583,019 597,723 For the fmancial year ending 31 March 2025 the charity was entitled to exemption from auth't und¢r Section 477 of th¢ Cvmpani¢$ Act 2006 relating to srnhll companies, Dire¢tor8' responsibilitieB'. The members hav¢ not required the ¢harAty to obtain an audit of it8 accounts for the year in question in accordance with section 476. and The directors acknowledge their responsibilities for complying with the requirements of the Act with re8peet to accounting record8 and the preparation of accounts. These finan¢i&l statenwits have been Prepared in accordanGe with the spla1 provisions telating to companio8 subj¢ct to the small comp8nÉes regime within Part 15 of the Companies Act 2nD6. Tbe fllWC 'al st&tement5 on pages 10 to 24 w¢r¢ approved by the truste¢s, alld 8Uthoris¢d for i88Ue Oll d signed on thair behalf by.. Tmslee The notes on pages 13 to 24 fonn an int¢gryal part of these fmancial statejnents. Page 12
Bexley Mencap Tr4otes to the Ffinanclal Statements for the Year Ended 31 March 2025 l Accounilng pollcles Summary of slgnlfiCt accountlng pollcleg and key a¢¢oundng estln)ate& Tb¢ principal accounting policies applied in the preparation of these fmanci818tatements are set out below. These policies have been consistently applied to all the years presented. unle88 otherwise &tated. ststement of compli4nce The fmallGiai statGmonts have been prepared in accordance with Accountitig alld Reporting by Cbarities: Statement of Recommended Pra¢tic¢ (applicablc to GharitlC5 prwaritig theii aGGount5 in accordanG¢ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) (Charities SORP (FRS 102)), tbe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. BASIS of preparatlon Bexley M¢n¢ap moots the definition of a public benefit entity under FRS 102. Assets al liabilities initially recognised at historical ¢ost or tran8action value unless otherwi8e staled in the relevallt occounting policy not¢s. Golng concern The fllwicial statcmctsts have been pr¢parcd on a going concern basis. The tru8tee5 &55ess whether the u8e of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast sigDifLGant doubt on the ability of the charity to continue as a going concern. Th¢ trnStees make Ibis assessment in respect of a period of one year from tbe date of approv&1 of the fmanci&l 8taten]enl8. Excmptlon from pr¢parlnE a eaoh flow statement Undcr thc cxcmption &vailablc to smallcr charities the B0d of Trustees ha8 chosen not to include a Stalemellt of Cayh Flow¥ within thc finan¢ial statements. Income and endowrnent Voluntary income including donation8, gift8, legacies and grants that provide core fjJndin8 or are of a general nature is recognised when the charity ha8 entitlemBnt to the income, it is probable th&t the Income will b¢ received and the amount can be measured with $uffi¢i¢nt reliability. Dontttlons (md legacle Donations are recoBnised when the ¢harity has been notifi¢d in }Ltillg of both the amount and sctt1¢mt date, In the event that a donation is subject to conditions that require a level of perforniance by the Charity b¢for¢ the Cbarity is entitled to the funds, the incon)e is deferred and not recognised until either those conditions are fully met, or the lfilMellt of those conditions is wholly within the control of the charity and it IB probable that theBe conditions will be fulfilled in the reporting p¢riod. GraAts r¢eelv4blÈ Grant& are recogni8cd when the charlty has an entitlement to the fimd8 and any condition8 linked to the grants have been met. Where perfortnance conditions are attached to the grant and are yet to be m¢ the income is recogni8ed as a liability and included on the balance sheet as defetTed income to be release Page 13
Bexley Mencap Notes to the Flnanclal Statements for the Year Ended 31 March 2025 DefÈrréd thcome Deferred income rcpresents amounts i¢ceived for future periods and is relea&ed to incoming resourtcs in the period for which. it has been received. Such income is only defeed when: - The donor specifies that the grant or donation must only be used in flltte accowiting p¢riod8' or - The donor has imposed conditions which must be met before the charity has unconditional entitlement. Expendlture All eXpendire is recognised onoe there is a legal or constructtve obligation to that eXpendIre, it is probable settlement is required and the amount can be measur¢d reliably. All c08ts are allocated to the appliGHble expenditure heAding that aggregate similar costs to that ¢FAtcgory. Where Costs cannot be directly attributed to particular headings thcy have been 8llocated on a b&sis consistent with the use of resources, with centrnl staff costs alloc&ted on the basis of time sp¢nt, and depreciatioll charges allocated on the portion of the asset's use. Other support costs are allocatod based on the spread of staff Gost8. RaiJTingfunds These are Costs incurred in attracting voluntary income, the management of inve8ttllents atsd those inourred iti trading activities that raise fLll]d8, Chdrltable a¢dvltles Charitable expendittwe comprises tho8¢ Costs incurred by the Chlty in the delivery of its activities and serviGe8 for its b¢n¢ficiaries. It includes botb cost8 that can be allocated directly to such activities and those costs of an indirect nature lle¢5&ry to 5UPPOrt them. Governrnent gronts Govemment grants are reco8nis¢d based on the ac¢nul mod¢l and are measured Rt the fair value of the as8et received or receivoble. Grants are cla8sificd 8B relating either to revenue or to assets, Grants relating to revenue are reengnised in incorne over the period in whicli the related costs are recngnised. Grants relatiDg to assets are recogllised ov¥r LbL' cxpcctcd u8eful life of the a88et, Where part of a grant relaling to an ayset is defeed, it is reGogiii8ed aB deferred inGome. TIx4tlon The charity is considered to p85s the tests set out in Paragrnph I Schedule 6 of the Finance AGt 2010 alld therefore it meets the definition of a Gharitable company for UK corporation lax purp08e8. Accordingly, the charity is potentially exempt from tsxe4tion in repect of income or capital gains received within Categories covered by Chapter 3 Part I l of the Corporation Tax Aot 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains ar¢ applied ex¢luyively to ¢harit&ble purposes. Tangible fjxed assets Individual fixed assets Costing £500.00 or more are initially recorded at C05t, less any 8ub8equent accumulated depreciation and subsequent auMulated impairment losses. D¢preclatlon and amortisadon Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual Vu¢, over their expected u8eful economic life as follows: Page 14
Bexley Mencap Notes to the Finallcial Statements for the Year Ended 31 Illarch 2025 A8$et class Fixtures & fittings Office & IT equipment Depre¢ladoD method and rate 100/0 Straight line 25Yo straight linc Fixed as&et inve&tmenta Fixed as5¢t investm¢nts. other tban progranun¢ related investments. are included at market value at the balance sheet date. Rellli8ed gains and losse$ on investments Ire calculatcd as the difference between sales pro¢e¢ds and their market value at the start of the y¢ar, or th¢ir subsequent C08L and are charged or credited to the Statement of Financial Activities in the period of disposal. UnreAlised gaiDS And losses Iepresent the movement in markct val5 during the Ye and are ¢rediÉed or charged to the Statement of Financial Activities based on the nwket value at the year end. Trade debtors Trade debt0 are amounts due from ¢stoMers for merchandise sold or services perfornied in the ordinary course of business. Trado dCbtQ ar¢ Tc(ol¥ca iT]ilially al tho tranya¢livn priiL. They L. bub¥¢4ucntly mea¥ured at amortised cost using tb¢ effective interest method, less provi&ion for impairment. A provision for the impaimient of trad¢ debtors is established when there is objective evidence that the charity will nol be able to collect all amounts du¢ accordillg to the original t¢rnis of thr rcc¢ivabl¢s, Cigh And ¢qufrvAl¢nt$ CaBh and cash equivalcnt8 compri8c cash on hand and call deposity, and other sbort-terni highly liquid investments that are readily ¢onvertibl¢ to a known amount of cash and are subject to an insignificant risk of change in value. Fund structhre Unrestricted incomc fLmds are gener&1 funds that are available for use at ihe ttV8tees' discretion in furtherance of the objeclives of the Glwity. Restricted income funds are those grants for use in a particular area or frir specific purposes, the use of which 13 restricted to that area or pUoSe. PeDJIoDs fdnd other post retlrement obllgatlons The charity operate8 a defined contribution pension scheme which is a pension plan under which red contributions pala into a p¢nsion fid and th¢ charity has no legal or constrnctiv¢ obligation to pay further ontributions ev if the fund does not hold 8uifi¢ient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defill¢d Gontribution plan5 are r¢cognis¢d in the Statemejt of Financial A¢tivities when they are due. If contribution payments exceed the contiibution due for Service, the excess is recognised a8 a prepayment. Page 15
Bexley Mencap Notes to the Financial Statements for the Year Ended 31 March 2025 2 Income from donatlons and legacles Unrestrlcted funds General Total 2025 Total 2024 Donations and legacies. Donations from companies, tNst$ and similar pro¢¢uls Donations from individual Grants. including cApital grants. Government 8rAnts 68,178 2,665 68,178 2,665 9,752 2,543 116,575 116,575 118,065 130,360 187,418 187,418 3 IDcome from charltAble Pdctlvitles Unrestrlcted funds General Re$tricÉed funds Total 2025 Total 2024 Grants & doDalion8 Advice & support fees Membersbip8 Hall biT¢ Mi8cellaneou8 iticom¢ 36,664 36,664 191,004 9,966 566 6,173 22,501 166,300 7,239 191,004 9,966 566 6.173 614 207,709 36,664 244,373 196,654 Pa8e 16
Bex]ey Mencap Notes to the FillaDcAal Statements for the Year Ended 31 March 2025 4 Crants & don&tlons Unrestrleted funds Restrlcted funds Total National Lottery Community Fund Co-op Community Foundation People's Postcode Trust Bexley Voluntary Service Council Protection ApproacheB Groundworks London Borough of Bexley Masonic Charitable Trust 20,000 20,000 1,925 40,000 2,817 2,5 1,925 40,000 2,817 2,500 1,000 116,575 io,000 6,500 4,753 116,575 10,000 6,500 15,000 I,ioo 1,000 5,665 224,082 Sport Englalld Kent County Lawn Tennis Association Sported Foundation Sunthy grants & donation8 10,247 I,ioo 1,000 5,665 187,418 36,664 5 Income from otber tradlllg ACtlvltle8 Unre$trl¢t¢d Total 2025 Total 2024 Genergl Fundr&isillg 3,257 3,257 1,686 3,257 1,686 6 Invejtment Income Ullrestrlcted funds Gcnor&L Total 2025 Total 2024 Interest receivable and 8in)ilar income. Interest receivable on bank deposlts 6,843 6,843 5,990 Page 17
Bexley Mencap Notes to the Flnancial Statements for the Year Ended 31 March 2025 7 Expelldlture on raising fvnds a) Costs of generating donationg and legaeitg Unrestricted funds Geueral Total 2025 TotAI 2024 Fundraising costs 1,954 1,954 605 8 Expendlture Dn charlt&ble Acdvltles Unrestricl¢d funds General Re8trlcted funds Total 2025 Total 2024 Activities & other outgoings Bank ¢l)arge8 Building repairs & maintenance aeaning Depreciatio Govenarce Instructor fees InBuran¢¢ IT sollware & maintenance Marketing & conunuoications Mi8Gellaneous expenditure Office fiunitllre & equipm¢nt Professional fees & consultan Recruiirnont Refr¢sbments S&iarics, NI & pcllsion Staff travel & exp¢ns¢8 St&ff traitiing Stationery & printing Subscriptions & m¢mb¢rshtP8 Utilitiey & rate8 Venue bire Volunt¢er exp¢nses 3,150 192 681 901 40 5,598 3,554 192 681 901 40 3,673 77 771 1,171 485 53 2,340 1,548 1,579 39 1,708 25 1.728 390 534 337,494 5,615 1,313 2,606 7,473 12,356 2,421 214 5,598 2,189 1,318 206 1,607 510 18,232 609 249 355,213 4,573 1,598 2,379 8.114 10,208 1,320 215 2,189 2,062 206 1,607 510 18,232 609 249 385,926 4.889 1,598 2,379 8,114 10,208 4,551 215 744 30,713 316 3,231 419,102 35.408 454.510 385,613 Page 18
Bexley Meneap Iyotes to the Ffnanclal Statements for the Year Ended 31 March 2025 9 Net incomingloutgoing resourcel Net outgoing r¢source5 for th¢ year include: 2025 2024 Depreciation of fixed assets 40 485 10 Stlff costs The a88Tegate payroll costs were as follows.. 2025 2024 Staff coyts durln% the year iyere: Wagcs und salarics Social security c08ts Pension costs 356,007 23,386 6,533 385,926 312,598 19.108 5,788 337,494 The rnonikly average number of person8 (including senior nwiagement team) employed by the cbarity during the year was as follows., 2025 No 2024 Average number of ¢mploy¢e8 20 20 12 (2024- 10) of the above ¢mployee3 paTticipated in the Defmed Contribution Pension SCI5. Contributions to thg employee pension schemes for the year totallcd £6.533 (2024 - £5.788). No employee received emoluments of more than £60,000 during the year. Tbe total employee benefits of tho key management personnel of the charity were £146,976 (2024- £126,986). 11 Fees payable to IndepeDdeDt examlner DuriDg the perio(L the fees payable (excludin8 VAT) to the ¢lwity's independent examiner are analysed as follows: 2025 2024 Independent exatnination Other fmattcial services 1.500 488 1,440 353 1,988 1,793 Page 19
Bexley Mencap Notes to the Financial Statements for the Year Ended 31 March 2025 12 Tanglble ed a55et5 Land and bulldlngs Flxthres & fittings Office & rr eqmipment Tot41 Cost At l April 2024 314,273 9,184 10,318 333,775 At 31 March 2025 314,273 9,184 10,318 333,775 Depreciation At I ApTiI 2024 Charge for th¢ y¢ar 9,024 40 10,318 19,342 40 At 31 March 2025 9,064 10,318 19,382 Net bookvalue At 31 March 2025 314,273 120 314,393 At 31 March 2024 314,273 160 314,433 Included within Ébe net book value of land and buildings abov¢ is £314,273 (2024 - £314,273) in respect of freehold land and buildings and £Nil {2024 - £Nil) in respeot of leaseholds. Cory BnvironmentP41 Trust hold a legal Charge over the freehold premises, 19 Church Road, Bexleyhealh. The purpose of the chge is to enable Cory EnvironmLnlal Trust to recover their donation of £87,000 tOW8rds the a¢qU181tion of the propety, in the event that the building ¢ea8ed, at any tirn¢, to be used for )3exley Mencap'8 charitable purposes. The propety was valued on a current-use basis in June 2010 &t £300,000 by Robinson Jackson, Bstate Agents. 13 Flxed A88et Investments 2025 2024 Other investments 442 573 Other Investments Llsted Investments Totsl Cost or V81uatlon At l April 2024 Revaluation 573 131 573 131 At 31 March 2025 442 442 Net book value At 31 March 2025 442 442 At 31 Mch 2024 573 573 Pa8e 20
Bexley Meneap Notes to the Financial Statements for the Year Ended 31 March 2025 14 Debtors 2025 2024 Trade debtors Prepayments 76,902 2,910 79,812 13,420 2.797 16,217 15 Cash And ca8b equlvAlents 2025 2024 Cash on hand Cftsh at bank 1,035 256,988 258,023 750 290.042 290 792 16 Credltors: amounts falllng due withln one year 2025 2024 Other taxation and social 8ecwity Accruals Deferred income 7,521 6,205 55,925 69.651 5,692 2,600 16,000 24,292 17 Charity itatU8 TILe ch&ity is a company lirnited by guarantee and consequently does not have 8hare capital. Each of the ste¢s is liable lo ¢ontribute an amount not exceeding £1 towards the assets of the chwity in the event of liquidation. 18 Taiadon Th¢ rharity 15 El registered chlty and is therefore exempt from corporation t8xation. 19 Related pqrty trans&ctlon• Th¢ie were no r¢lat¢d paty transactions in the year. Page 21
Bexley Mencap Notss to the Financial Statements for the Year Ended 31 March 2025 20 Tru$t¢¢s r¢muner&tloll and expenses No trustees. nor #ny persons ¢otme¢t with them, havc r¢ceiv¢d any remunmtion from the charÉty during th¢ year. No trustees hove received any reimbursed expenses or any other benefits from the ch&rity during the year. 21 Analysh of net a8sets between funds Unrestricted 2025 Total funds General De51gllated Restrlcted Tangible fix¢d assets Fixed asset inYesttn¢nt6 Current assets Current liabilities 120 442 245,835 69,651 314,273 314,393 442 337.835 69,651 90,000 2,000 Totaj net assets 176,746 90,000 316,273 583,019 Unre8trlcted 2024 Tot funds GentrAI DesignAtsd Re$tricted Tangible fixed Assets Fixed asset illvesttnents Current a88et8 Current liabilities 160 573 196,265 24,292 314,273 314,433 573 307,009 24,292 597.723 i 10,000 744 Total net assets 172,706 I io,ooo 315,017 Page 22
Bexley Mencap Notes to the Finaneial Statements for the Year Ended 31 Mareb 2025 22 Funds Balance at 31 March 2025 BAlance at I Aprll 2024 Incondng resources Resource8 expended Trg4nsfer8 ullytrICted fund& General General furnd 172,706 405,227 (421,187) 20.000 176,746 D18ftaIed Building MaintenanGc Fund Capacity Building Fund Capital Fund 15,000 20.000 75,000 i i 0,000 15,000 (20,000) 75,000 90,000 20,000 Total unr¢8trieted funds 282,706 405,227 421 187 266,746 Reslrhcted fuud8 Capitsl asset fid rr nd Tennis Group Making Mental Health Accessible Walking Football Hate Crime Respect in Bexley (Lottery) 314,273 744 314,273 (744) (I,ioo) I,ioo 2,817 10,247 2,500 (817) (10,247) (2,500) 2,0(K) 20,000 20,000 Total re8trieted fund8 315,017 35,408 316,273 Total funds 597 723 456 595 583,019 The transfer from the designated Capacity Building fund to the General limd w&8 rnoney used to fillld a post this The specific puAT)05es for whiGb the fLuJds are to be applied as follows: C&pital asset fimd- Tepresent8 the cost of the freehold propety at E9 Church Road. IT fimd - fidS received towards Purchase and implementation of new CRM system. Terffjis Group- I(ent County Lavm Tennis A88ociaton fundin8. laking Mental Health Accessible - Bexley Voluntary Service Council fiding, to make community rnentAI health 8erviGe5 IllOT¢ a¢sIble for p¢opl¢ with learning disabiliti¢s and autisti¢ individuals. Walknng Football - a new group with funding from Sports Englaad. Hate Crime - Protection Approaches fimditig, tbe project is intended to help those organisations to build their capacity. knowledge andlor lletwork5 to appropriately 5UPPQrt community member3 who targeted. Pag¢ 23
Bexley Mencap Notes to the Financial Statements for the Year Ended 31 March 2025 Resp¢¢t in B¢xl¢y {Lott¢ry) - d¢liver¢d Icaming disability awareness training to 150 NHS staff at ()ett Elizabeth Hospital, helping nurses, Surgeons attd other profcssionals feel more confident and infomed, Designated Fund - Building maintenance - for e8sential repairs to current property. Designated Fund - Capital Fund - to build up sufficient Thds to secure alt¢mative accomodatioii to support our These are th¢J7gure&for theprevlomy accounilngperlod tznd dré thcludtdlor comparotlvepurposes.. Other Balanee at r¢cognlsed 31 March 8Alnsl(loise$} 2024 B#l•n¢e at I Aprli 21b23 Incomlllg reiour¢es R¢$our¢¢s expended UDre%tricted funds Generrtl Gen¢ral fund 224,389 312,189 (363,717) (155) 172,706 Deslgnaled Building Maintenance Fund Capacity Building Fund Capital Fund 15,000 15,000 20,000 75,000 i 10,000 20,000 75,000 i 10,000 Total unre8trleted fundj 334,389 312,189 363,717 155 282,706 R¢$trl¢ted Capital asset fund IT fund H¢althy Li£¢styles Activc Livcs Project 314.273 744 314,273 744 12,501 10,000 (12,501) io,000 Total Ye8trleted funds 3E5.017 22.501 22.501 315.017 Total funds 649,406 386,218 155 597,723 23 3rd pArty funds Opening balaneei IneomLDg resources (Resourees eipended) TotAI Carers Partnership B0d CCG Carers Fund 37,510 6,780 28,478 {6,507) 6,780 59,481 44290 28,478 (13,287 59,481 Pa8e 24