2025-03-31-accounts

Docusign Envelope ID: OFAC0036 ~~-2~~ F1E ~~-~~ 462 ~~7-~~ AE7C ~~-~~ 537D9790374B

HOUNSLOW WEST MENCAP LIMITED

OFFICERS AND PROFESSIONAL ADVISORS

Directors/Trustees	Directors/Trustees	Directors/Trustees	Directors/Trustees	Directors/Trustees	D	A	Taylor (director and trustee)	Taylor (director and trustee)	Taylor (director and trustee)	Taylor (director and trustee)	Taylor (director and trustee)	Taylor (director and trustee)	Taylor (director and trustee)	Taylor (director and trustee)	Taylor (director and trustee)	Taylor (director and trustee)	Taylor (director and trustee)	Taylor (director and trustee)	Taylor (director and trustee)	Taylor (director and trustee)	Taylor (director and trustee)	Taylor (director and trustee)	Taylor (director and trustee)
					WCoveney (director																		and trustee)
					J	Howliston										(director and trustee)
					C	McKernan~~-~~Wink																(director and trustee)
Hon~~.~~			Treasurer		D	A	Taylor
Registered Office					3rd Floor									86~~-~~90
					Paul			Street
					London
					EC2A					4NE
Charity Number					1045130
Company Number					3007539
Accountants and					Cooper Parry													Advisory Ltd
Independent Examiners Sky							View
					Argosy						Road
					East			Midlands											Airport
					Castle						Donnington
					Derby
					DE74					2SA
Bankers					CafBank		Bank							Limited
					Kings					Hill
					West				Malling
					Kent
					ME19					4JQ

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Docusign Envelope ID: OFAC0036 ~~-2~~ F1E ~~-~~ 462 ~~7-~~ AE7C ~~-~~ 537D9790374B

HOUNSLOW WEST MENCAP LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The trustees, some of whom are also the directors of the company for the purposes of the Companies Act, present their annual report and the financial statements for the year ended 31 March 2025 ~~.~~

~~Structure, Governance and Management~~

Status

The charity's governing instrument is the company’s Memorandum & Articles of Association ~~.~~

The charity is managed by its trustees, who are also company directors, through its Executive Committee ~~.~~ The Executive Committee shall not be more than twelve members ~~.~~ At the end of each annual general meeting all Executive Committee members shall retire from office but they may be re ~~-~~ elected or r ~~e-~~ appointed ~~.~~

The charity is also a company limited by the guarantee of its members, it has no share capital. The liability of each member in the event of winding ~~-~~ up is limited to a maximum £1.

Risk Management

The trustees have examined the major risks which the charity faces and seek to control these risks to mitigate any impact that they may have on the charity ~~.~~

~~Objectives and Activities~~

The principal charity objective is to promote the care, treatment and education of mentally handicapped people in the Hounslow area of Greater London and to secure for mentally handicapped people, provision commensurate with their needs ~~.~~ The Trustees have had regard to the Charites Commission’s guidance on public benefit ~~.~~

During the year the charity was supported by grants and rental subsidy by the London Borough of Hounslow ~~.~~

~~Achievements and performance~~

The charity has continued to successfully further its charitable objectives during the year ~~.~~ The trustees will continue to strive to maintain the service provided to meet the increasing needs of the service users ~~.~~

Financial Review

The trustees consider the financial position at the year ~~-~~ end to be satisfactory subject to ongoing discussions with London Borough of Hounslow (LBH) regarding increasing the grant which has not been increased since 2010 ~~.~~ A proposal was put forward to LBH in February 2025 which at the time of finalising the accounts is still going through internal approvals within LBH. In addition, the charity took the difficult decision to increase fees from April 2025 ~~.~~ Should the funding increase from LBH not be fully approved we will have no choice but to further increase fees in April 2026 to ensure the ongoing financial stability of the charity ~~.~~ The net loss for the year was £18,227 (2024 loss £22,299) which was an improvement on the prior year due primarily to lower building maintenance costs. Management continues to work diligently to manage costs to enable a small level of annual profitability in future years based on forecast income.

~~Reserves Policy~~

The charity’s policy is to hold reserves sufficient to cover six months operational expenditure ~~.~~ The reserves throughout the year and at the year ~~-~~ end fell short of this policy as we await the outcome of an increased funding decision from LBH, which along with fee increases will allow us to build up these reserves in the future ~~.~~

The reserves include a designated property reserve however, during the year the charity made the decision to transfer the full amount of £21,000 held in the designated property reserve to general funds to cover increased running costs of the charity whilst we await the outcome of the increased funding decision by LBH and to benefit from the fee increases introduced in April 2025 ~~.~~ Any essential repairs required to the building will now be paid out of general funds ~~.~~ The charity feels this does not introduce any additional risk and is a more realistic reflection on how unrestricted funds are utilised and managed ~~.~~

~~Directors/Trustees' responsibilities statement~~

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

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

• e Select suitable accounting policies and then apply them consistently;

• e Observe the methods and principles in the Charities SORP;

• e Make judgments and estimates that are reasonable and prudent;

• e State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• e Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

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Docusign Envelope ID: OFAC0036 ~~-2~~ F1E ~~-~~ 462 ~~7-~~ AE7C ~~-~~ 537D9790374B

HOUNSLOW WEST MENCAP LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

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

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website ~~.~~ Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

~~Small Company Exemptions~~

This report has been prepared in accordance with the provisions applicable to charities subject to the companies regime within Part 15 of the Companies Act ~~.~~

Signed on Behalf of the Trustees Signed by: Approved by the trustees on ~~[ Darren11£09569983D457.... Taylor~~

DA Taylor Director and Trustee

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23/01/2026

Docusign Envelope ID: OFAC0036 ~~-2~~ F1E ~~-~~ 462 ~~7-~~ AE7C ~~-~~ 537D9790374B

HOUNSLOW WEST MENCAP LIMITED

BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |Note|2025|2024| |£|£|£|£| |Fixed|assets:|10|-|-| |Tangible|assets| |Current|assets:| |Debtors|11|8,662|28,350| |Cash|at|bank|and|in|hand|20,618|14,535| |29,280|42,885| |Creditors:| |Amounts|falling|due|within|one|year|12|(21,614)|(16,392)| |Net|current|assets|7,666|26,493| |Total|assets|less|current|liabilities|7,666|26,493| |Net|assets|7,666|26,493| |Funds| |Unrestricted|funds| |-|General|13|7,666|5,493| |-|Designated|13|21,000| |Total|funds|carried|forward|7,666|26|493|

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Trustee statements required by the Companies Act 2006

In approving these financial statements, the trustees, who are directors for the purposes of company law, hereby confirm:

• e __ that for the year stated above the company was entitled to the exemption conferred by section 477 of the Companies Act 2006;

• e __ that no notice has been deposited at the registered office of the company pursuant to section 476 of the Companies Act 2006 requesting that an audit be conducted for the year ended 31 March 2025; and

• e that we acknowledge our responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts ~~.~~

• The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies ~~.~~

The financial statements of Hounslow West Mencap Limited were approved and authorised for issue by the trustees on ~~23 January 2026~~ and signed on its behalf by:

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D iArector Taylor [ DarrenSigned11E09569983D457...by: Taylor
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Company Registration Number 03007539

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Docusign Envelope ID: OFAC0036 ~~-2~~ F1E ~~-~~ 462 ~~7-~~ AE7C ~~-~~ 537D9790374B

HOUNSLOW WEST MENCAP LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 ~~.~~ General information

The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales ~~.~~ The company’s registered number and registered office address is 3rd Floor 86 ~~-~~ 90 Paul Street, London, England, EC2A 4NE

2 ~~.~~ Statement of Compliance

These financial statements have been prepared in compliance with FRS 102 ‘The Financial Reporting Standard applicable to the UK and Republic of Ireland’, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP) (FRS102) and the Charities Act 2011 ~~.~~

Hounslow West Mencap Limited meets the definition of a public benefit entity under FRS 102 ~~.~~

1. Accounting policies

The principal accounting policies are set out below ~~.~~ The accounting policies have been adopted consistently throughout the year ~~.~~

Basis of preparing the financial statements

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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice ~~.~~

The financial statements have been prepared under the historical cost convention and are prepared on a going concern basis.

Hounslow West Mencap Limited meets the definition of a public benefit entity under FRS 102 ~~.~~

Judgements and key source of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances ~~.~~

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for a minimum 12 months from the authorisation of these financial statements ~~.~~ The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

Income

Income represents grants, fees, fund ~~-r~~ aising and interest on deposit account ~~.~~ The day unit provides week ~~-d~~ ay activities and training (which is part funded by London Borough of Hounslow) for borough residents and others for mentally handicapped people ~~.~~

Expenditure

Expenditure is charged to the statement of financial activities on an accruals basis ~~.~~

Equipment

Purchases of equipment are written off in the Statement of Financial Activities in the year of purchase.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Household building improvements

Fully depreciated

Financial Instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument ~~.~~

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price ~~.~~ Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method ~~.~~ A provision is established when there is objective evidence that the charity will not be able to collect all amounts due ~~.~~

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and cash at bank ~~.~~

Financial liabilities are classified in accordance with the substance of the contractual arrangements entered into and the definition of a financial liability.

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Docusign Envelope ID: OFAC0036 ~~-2~~ F1E ~~-~~ 462 ~~7-~~ AE7C ~~-~~ 537D9790374B

HOUNSLOW WEST MENCAP LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Fund structure

The funds held by the Trust comprise:

• e — Unrestricted general funds ~~—~~ the ‘free’ funds held by the charity to be used in accordance with the charitable objects at the discretion of the trustees (including designated funds) ~~.~~

• e Restricted funds ~~—~~ funds held to be used only for restricted purposes within the objects of the charity ~~.~~ Restrictions arise when specified by donors and grant making bodies or when funds are raised for particular purposes ~~.~~

4.

Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding ~~-~~ up is limited to a maximum £1 ~~.~~

Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects ~~.~~

Charitable Activities

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|||||||| |---|---|---|---|---|---|---| |Unrestricted|Year|to|Year|to| |Funds|2025|2024| |£|£|£| |Salaries|&|national|insurance|142,081|142,081|137,093| |Cost|of|meals|6,707|6,707|9,270| |Transport|costs|21,367|21,367|17,083| |Minibus|expenses|-|-|-| |Cleaning|&|materials|2,375|2,375|5,983| |Outings|and|projects|-|-|162| |Repairs|and|renewals|2,173|2,173|4,056| |Telephone &|internet|2,819|2,819|1,741| |Insurance|883|883|844| |Light|and|heat|10,974|10,974|15,027| |Water|rates|1,085|1,085|744| |Rent|5,546|5,546|5,000| |General|expenses|3,761|3,761|6,194| |Governance|costs|(note|7)|3,992|3,992|3,423| |Depreciation|-|-|-| |___-203,764|203,764|206,620| |Governance|Costs| |Unrestricted|Year to|Year to| |Funds|2025|2024| |£|£|£| |Administration|fee|-|-|-| |Accountancy|1,390|1,390|1,440| |Payroll|costs|2,602|2,602|1,069| |3,992,|3,992|3,423| |Staff|Costs| |Unrestricted|Year to|Year|to| |Funds|2025|2024| |£|£|£| |Salaries|and|wages|134,736|134,736|130,697| |Social|security|3,435|3,435|2,937| |Pension|3,910|3,910|3,459| |142,081|142,081|137,093|

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Governance Costs

There are no employees who received total employee benefits of more than £60,000 (2024: nil)

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Docusign Envelope ID: OFAC0036 ~~-2~~ F1E ~~-~~ 462 ~~7-~~ AE7C ~~-~~ 537D9790374B

HOUNSLOW WEST MENCAP LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

13. Unrestricted funds

			Balance at						Balance at
Yearended 31 March 2025			01/04/2024	Income		Expenditure		Transfers	31/03/2025
			£		£		£	£	£
General funds			~~5,493~~	~~184,937~~		~~(203,764)~~		~~21,000~~	~~7,666~~
Designated funds:
~~-~~ General			-		-		.		.
- Property		reserve	21,000		~~-~~		~~-~~	~~(21,000)~~	~~-~~
Totalunrestricted		funds	26,493	184,937		(203,764)		~~-~~	~~7,666~~

Designated property reserve

During the year the charity made the decision to transfer the full amount held in the designated property reserve to general funds to cover increased running costs of the charity whilst we negotiate an increase in funding from London Borough of Hounslow and to allow fee increases introduced in April 2025 to flow through. Any essential repairs required to the building will now be paid out of general funds. The charity feels this does not introduce any additional risk and is a more realistic reflection on how unrestricted funds are utilised and managed ~~.~~ The building itself is leased at a subsidised ground rent from London Borough of Hounslow with the current lease expiring in March 2029 ~~.~~

14. Analysis of net assets between funds

As at 31 March 2025 and 31 March 2024 the net assets of the charity were entirely attributable to unrestricted funds.

15. Trustees and other related parties

Details of trustee emoluments and expenses are disclosed in note 9 ~~.~~

Mrs H Taylor, wife of trustee D A Taylor was employed by the charity as Centre Manager during the year and received gross wages of £20,020 for the year ~~.~~

There are no other related party transactions to report ~~.~~

16. Operating leases

Total future minimum lease payments under non ~~-c~~ ancellable operating leases are as follows:

					2025	2024
					£	£
Not laterthan one year					10,000	10,000
Laterthan one and not laterthan five years					36,667	40~~.~~000
Laterthan five years					-	6,667
					46,667	56,667

The total lease payments recognised as an expense is £5,546 (2024: £5000), the amount is lower than the annual rent due to recovery of overpayments in prior years ~~.~~

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