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← Mid-Norfolk Mencap

2025-03-31-accounts

Registered number: 02992726 Charity number: 1049364

MID NORFOLK MENCAP

(A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

MID NORFOLK MENCAP

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 16
Independent auditors' report on the financial statements 17 - 20
Statement of financial activities 21
Balance sheet 22
Statement of cash flows 23
Notes to the financial statements 24 - 40

MID NORFOLK MENCAP

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees at signing P Grout
V Savarese Monk
S Taylor, Chair
L Thrussell (appointed 19 December 2025)
Company registered
number
02992726
Charity registered
number
1049364
Registered office
1a Tavern Lane
Dereham
Norfolk
NR19 1PX
Chief executive officer
C Maguire (appointed 9 June 2025)
Independent auditors
Larking Gowen LLP
Chartered Accountants
1st Floor, Prospect House
Rouen Road
Norwich
NR1 1RE

Page 1

(A company limited by guarantee)

MID NORFOLK MENCAP

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report together with the audited financial statements of the Charity for the year 1 April 2024 to 31 March 2025. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

Our Vision

Our vision is a world where people with a learning disability are valued equally, listened to and included. Our challenge, alongside people with a learning disability and their families, is to make this world a reality.

Our Mission

Our mission is to support and enable the people who use our services to lead fulfilling lives, to be involved members in their local wider community and to have access to the same opportunities as all members of the community.

Our Commitment

Our commitment goes beyond providing services; it's about fostering a community that embraces diversity, champions fairness, and stands up for what is right. With a foundation built on trust, care, and positivity, we strive to empower those we serve to lead fulfilling lives, actively engage in their communities, and access opportunities available to everyone.

Our Values

We are Inclusive – people with a learning disability are at the heart of everything we do. We are Trustworthy – when we promise something, we don't let people down. We are Caring – we treat everyone with respect and kindness. We are Challenging – when we see things that aren't fair, we will campaign until we see real change. We are Positive – we never stop believing in a better future and we celebrate what we are proud of now.

Current Context

People with a learning disability face significant inequalities in all aspects of life, no matter where they live. In Norfolk, these challenges are intensified by rural isolation, which can further limit access to services, opportunities, and community support. Our role is to address these issues directly by providing high-quality, reliable, and person-centred support services. Through our work, we aim to reduce these inequalities and improve the quality of life for the people we support and their families.

Our Approach

Mid Norfolk Mencap aims to empower people with a learning disability to make informed choices and to encourage them to take responsibility for the choices they make, supporting them when they are confronted with difficulties and building upon their positive experiences.

Page 2

MID NORFOLK MENCAP

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Objectives and activities (continued)

Partnership Working

Mid Norfolk Mencap (Charity No. 1049364) is an independent local charity affiliated with the Royal Mencap Society and operating as one of the local Mencap groups within the national network. We are based in Dereham and serve mid, north, and south Norfolk areas.

We work in partnership with Norfolk County Council Adult Learning Disability Service as an approved provider of residential care and an accredited provider of community support services for people with learning disabilities.

We maintain collaborative partnerships with local organisations including the Norfolk Learning Disability Partnership, Norfolk Care Association, and locality groups throughout Norfolk to inform and support our charitable work. These partnerships enhance our ability to advocate effectively for people with learning disabilities and ensure coordinated service delivery across the region.

Our History

Mid Norfolk Mencap has been serving the learning disability community for nearly five decades. Founded in May 1977 by a group of parents led by prominent campaigner Merle Boddy, the charity began with a simple mission: to provide respite and support for families caring for children with learning disabilities in rural Norfolk.

Throughout our 48-year history, we have consistently innovated and adapted to changing community needs. From our first volunteer-run day centre in Swaffham (1978) to the establishment of Merle Boddy House (1990) and developing our successful Community Outreach Service (2009), we have evolved our services while maintaining our core commitment to person-centred support.

In shaping our objectives for the year and planning our activities, the trustees confirm that in exercising their powers and duties they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission, including the guidance 'Public benefit: running a charity (PB2)'. The charity's activities provide clear public benefit through the provision of essential services and support to people with learning disabilities, enabling them to participate fully in community life and achieve their potential.

b. Activities undertaken to achieve objectives

Service Delivery and Impact

Community Outreach Services

During the year we provided services to people with a learning disability living in their own homes within the local community by a contracted service from the local authority or the ICB (Integrated Care Board).

Residential Care Services

During the year, Mid Norfolk Mencap operated Merle Boddy House, a Care Quality Commission (CQC) registered ten-bed residential home in Dereham, providing person-centred support for adults with a learning disability. The service operates under the direct management of a qualified Registered Manager, ensuring compliance with all regulatory requirements.

Charitable Enrichment Services

In addition to our statutory commissioned services, during the year the charity provided a range of activities that deliver public benefit and align with our core mission. These services are made possible through the support of our members, local fundraising, and the commitment of our volunteers.

Page 3

MID NORFOLK MENCAP

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

a. Review of activities

Community Outreach Services

During the year, Mid Norfolk Mencap's Community Outreach Services supported 23 adults with a learning disability to achieve meaningful person-centred outcomes through individual, outcome-focused support. The service was delivered by our team of trained support workers. We work through local authority contracts and the services' overall goal is to enable people with learning disabilities in Norfolk to live more independently.

Our Community Outreach team worked collaboratively with every person and family, providing support tailored to each person's unique abilities, preferences, and aspirations. Support took place at our centre in Dereham and throughout the community, including daily living skills development, social and leisure activities, travel training, and supported decision-making. The team enabled people to make informed choices, develop selfadvocacy skills, and take increased responsibility for decisions in their lives. People were supported to identify and achieve their own goals – from managing finances and household tasks, to using public transport independently, accessing employment or volunteering opportunities, and expanding their community participation.

A significant focus of the service was supporting people to develop confidence through positive risk-taking and community engagement. This approach included facilitating transformative experiences such as visits to Imperial War Museum Duxford, described by one person as "the best day of the year", and out-of- county trips to venues like Thorpe Park. These carefully planned visits show our approach to enabling people with learning disabilities to access the same diverse experiences as everyone else, moving beyond traditional geographical constraints to open new possibilities for personal growth and enjoyment.

The service has developed a range of special relationships with local community assets. For example, our team developed arrangements with two soft play facilities in Norfolk that now offer exclusive access to adults from our service, providing essential sensory experiences for people requiring intensive 2:1 support. This in turn led to measurable person-centred outcomes – one person who previously refused to attend medical appointments now uses these enjoyable activities as motivation to attend GP visits.

Throughout the year, the Community Outreach team facilitated a range of skill-building opportunities including fruit and vegetable projects at the charity's allotment, where people grew organic vegetables from seed to harvest, including pumpkins which were carved and displayed at Halloween. This work provided education about food production, environmental responsibility, and created genuine pride in achievement. The service also delivered specialised financial management support. For example, one person who had been financially exploited was able to develop budgeting skills, enabling them to purchase essential household items independently and stay safe with their money.

We began the innovative World Cooking Club which enabled people to explore different cultures through food, arts and crafts each month, broadening cultural awareness while building practical cooking skills. The charity benefits from support workers with professional chef backgrounds, who use their expertise to help people develop their own cooking abilities, focusing on nutrition, personal preferences, and achievable home-based meal preparation.

We supported people to achieve many significant "firsts" this year, including learning to swim and growing their own vegetables. A key part of this was enabling people to access mainstream outdoor experiences that build confidence and skills. For example, we supported people to try fishing for the first time. People learned practical skills like casting and reeling, while others experienced sea fishing, learning about regulations and preparing and cooking their own catch.

The service supported one person through a carefully structured Deprivation of Liberty Safeguards (DoLS) review process, working with Norfolk County Council's Preparing for Adult Life team to reduce restrictions and

Page 4

MID NORFOLK MENCAP

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

increase independence. One person transitioned from requiring 2:1 support at all times to extended periods of 1:1 support.

Small but transformative changes were observed – people who previously experienced anxiety in busy public places now regularly attend social groups, while others who were nervous to enter cafés or restaurants now enjoy weekly meals out. Two people began volunteering with local charities in animal care and customerfacing roles, developing new skills and becoming valued members of other community organisations. These are opportunities that did not exist before their engagement with our service.

The team also facilitated evening music events for people who had never experienced nighttime entertainment. One such example was supporting people to attend the ‘Fuse’ club night, an inclusive event run by the BUILD charity at the Waterfront venue in Norwich. This provided a safe and vibrant nightclub experience, allowing people to socialise, meet new people, and enjoy live DJ music.

This service continues to grow and achieve strong outcomes for the people we support. As an organisation, we are prioritising this area of work and building our capacity to respond to the considerable need for community-based support across Norfolk. This strategic focus reflects our commitment to enabling more people with learning disabilities to live independently and participate fully in their communities.

Residential Care Service

Our care home ‘Merle Boddy House’ provided a home-like environment where residents had their own personal spaces, customised to reflect their individual preferences and interests. The service focused on supporting residents to maintain their independence while ensuring their safety and wellbeing. Staff worked closely with residents to develop and implement person-centred care/support plans that reflected people's individual needs, preferences, and aspirations.

During the year, the service supported 8 residents, with occupancy reducing from 8 at the start of the year to 7 by year end. Staff provided comprehensive support including personal care, risk management, banking assistance, and maintaining family relationships through coordinated reviews and rapport- building.

The home's location in Dereham town centre enabled our residents to access local amenities, maintain community connections, and participate in activities of their choosing. There are good bus links to Norwich and Kings Lynn and all the residents have a Plus One bus pass which enables them to access better shopping experiences and entertainment further afield. Throughout the year the dedicated staff team have demonstrated their commitment to providing compassionate care and support, helping residents to live fulfilling lives while respecting their right to make their own choices and maintain their personal autonomy.

Several residents achieved significant personal milestones during the year. One resident, with dedicated key staff support, progressed from requiring full assistance to independently using public transport to visit Dereham town centre. This achievement was possible through step-by-step support and the development of achievable goals, ultimately enabling independence and extending to group outings including trips to Thetford Forest. The same resident also progressed from strip-washing in their room to confidently using the shower facilities, staff innovatively looked at different ways to support him to shower using a reward based on his likes with lots of verbal encouragement and praise. Staff constantly seek to build on and improve the skills of the residents and promote independence even in small areas.

Another resident overcame their longstanding fear and refusal to attend dental appointments through staff implementing a structured approach of planning pleasant activities after appointments. This resulted in improved oral health and the resident now attending regular dental check-ups as part of their planned one-toone support time. When one resident began showing signs of confusion and disorientation, staff proactively sought support and facilitated a dementia assessment. Following professional recommendations, they supported the resident's transition to more appropriate accommodation where she now lives happily.

Page 5

MID NORFOLK MENCAP

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

The service facilitated a full programme of both individual and group activities tailored to personal preferences. Residents celebrated birthdays, Valentine's Day, the Jubilee, and sporting events including the Euros and World Cup. Regular activities included visits to garden centres for sensory experiences with animals, participation in a Saturday gardening club involving painting and growing activities, bowling, town visits, cooking activities including pancake-making, arts and crafts, and special outings such as the Mid Norfolk Railway tea room for cream teas.

Residents benefited from significant improvements to their living environment during the year, including new furniture and beds, individual televisions with subscriptions, a newly fitted bespoke kitchen with accessible lowlevel items, new toilets and sinks, stair carpets, sofas, washing machines and tumble dryers. Residents were also supported to maintain the house garden.

Significant Changes to Residential Care Services

However, despite everyone's best efforts, during the year, this service faced significant operational challenges. A CQC inspection in October 2024 resulted in the service being rated as 'Inadequate' overall, down from the previous 'Requires Improvement' rating. The inspection identified breaches in regulatory requirements relating to person-centred care, safe care and treatment, safeguarding, and governance. The CQC imposed conditions on the charity's registration on 28 February 2025, including restrictions on new admissions and requirements for enhanced monitoring.

The residential service continued to operate at a large financial deficit throughout the year. The service's occupancy levels, combined with building limitations and operational costs, created ongoing financial pressures for the charity.

Following the year end, the charity conducted a comprehensive review of the regulatory position, financial sustainability, and operational challenges, and the trustees made the decision in summer 2025 to close Merle Boddy House. The closure date was set at February 2026. This decision was taken to secure the long-term sustainability of the charity and to facilitate a managed transition for residents into alternative accommodation more appropriate for their individual needs. The charity is working in partnership with Norfolk County Council throughout this transition process to ensure continuity of care and support for all residents.

Charitable Enrichment Services

During the year, we operated Dereham and District Gateway Club as a volunteer-run social club for adults with a learning disability. The club met on Friday evenings at The Meeting Point in Dereham, providing a welcoming space where people could socialise and be themselves in a supportive environment. The club operated on a model where members brought their own support workers or carers as needed, while the club provided the venue, programme, and volunteer supervision. All volunteers were DBS-checked, and the service was led by one of our longstanding trustees and enthusiastic volunteers. Attendance ranged between 14-25, with members attending either independently or accompanied by their own support workers depending on individual needs.

Throughout the year, the club offered a programme designed to be enjoyable for adults. Regular activities included disco and karaoke nights, monthly Music Club sessions with instruments for group playing and free expression, and Zumba sessions that supported health, exercise, and fun. The club also provided extensive arts and crafts including watercolour painting, greeting card making, Hama bead work, sewing, clay work, and knitting sessions. Seasonal activities such as Halloween-themed bingo with fancy dress and Christmas discos added variety to the programme.

The club served refreshments, and light snacks each week, alongside popular weekly raffles. Social events with food, including summer parties and picnic-themed evenings, provided additional opportunities for community building. Games such as Velcro darts encouraged friendly interaction between members and their support staff.

Page 6

MID NORFOLK MENCAP (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

Gateway Club created positive outcomes for its members, providing a safe environment where people who might feel uncomfortable or vulnerable in mainstream venues could develop confidence and social skills. Members reported genuine enjoyment and increased confidence in socialising, with peer learning evident as people taught each other crafts and shared skills. The club also contributed to the wider community through activities such as knitting baby hats and blankets for local hospitals and creating greeting cards sold within the club.

Our members clearly valued the peer connections and structured social activities that the club provided. The programme remained member led and responsive to needs through regular feedback and surveys. Members increasingly took an active role in developing the programme during the year.

As part of Mid Norfolk Mencap's charitable enrichment services, the club operated on a break-even basis with income and expenses managed through our main office. During the year, the club faced a temporary closure in May 2024 due to volunteer shortages but successfully restarted in November 2024 with regular Friday evening sessions continuing through to the end of the financial year, showing the dedication of both volunteers and members to maintaining this valued community resource.

Page 7

(A company limited by guarantee)

MID NORFOLK MENCAP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Financial review

a. Going concern

The trustees have undertaken a comprehensive assessment of the charity's ability to continue as a going concern in accordance with FRS 102 and the Charities SORP. This assessment considered all available information about the future for at least twelve months from the date these financial statements are approved, including current financial position with unrestricted reserves of £936,675 and restricted funds of £56,684, cash flow projections through to 31 March 2026, committed funding arrangements with Norfolk County Council, the reserves position against policy, and strategic plans for service transformation.

The charity owns Merle Boddy House, its residential care property in Dereham, which has been professionally valued at £500,000-£550,000. The trustees have made the strategic decision to close the residential service and dispose of this property in 2026. The residential service has been operating at a deficit, and its closure will remove ongoing financial losses from the charity's cost base. Cash flow projections to March 2026 indicate a deficit of £149,217 before accounting for the planned property disposal. However, the trustees are confident that the combination of unrestricted reserves, the proceeds from the property sale, and the cessation of residential care losses will provide sufficient liquidity to fund operations throughout the assessment period and beyond.

The charity is undertaking significant operational transformation to ensure long-term sustainability, shifting operational focus toward developing and expanding Community Outreach Services and away from residential provision. This will enable delivery of a more sustainable model of support that better meets current demand for community-based learning disability services in Norfolk. The charity maintains strong working relationships with Norfolk County Council, its principal commissioning authority, and our contracted Community Outreach Services continue to operate successfully with committed local authority funding.

Based on their assessment, the trustees have a reasonable expectation that the charity has adequate resources to continue operating for the foreseeable future. While the charity faces the same cost pressures affecting the wider adult social care sector, including statutory employment cost increases that exceed commissioner funding uplifts, the trustees are confident these challenges can be managed through the strategic transformation underway, existing reserves, and proceeds from the planned property disposal. For these reasons, the trustees continue to adopt the going concern basis in preparing these financial statements. The trustees confirm there are no material uncertainties about the charity's ability to continue as a going concern.

b. Investment policy

The trustees' primary investment objective is to preserve capital and ensure liquidity to meet the charity’s operational needs. In the 2024-25 financial year, all available funds were held in interest-bearing deposit accounts. Given the strategic changes and potential capital expenditure planned for the coming year, the Trustees believe that maintaining funds in cash deposits remains the most appropriate strategy. A review of these accounts is planned to ensure the charity benefits from the most attractive interest rates available, and to ensure that all restricted funds are identified and utilised appropriately in line with their stated purpose.

Page 8

MID NORFOLK MENCAP

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

c. Our pricing policy

Community Outreach Services

The Community Outreach Service operates under agreed contractual arrangements with Norfolk County Council (NCC). The service pricing structure operates through three banded rates - lower, middle, and higher - determined by the person's assessed needs, day of the week (including weekends), and the urgency of support required. These rates are subject to annual uplifts as determined by Norfolk County Council, which also apply to the agreed mileage rates charged for transportation services provided. All services are funded through appropriate statutory commissioning arrangements, ensuring individuals receive support according to assessed need.

Residential Care Services

Our pricing policy for residential care at Merle Boddy House is determined by the banded rates set by Norfolk County Council as the commissioning authority.

Charitable Enrichment Activities

Our pricing policy for these activities reflects our strategy of enabling all within our community, whatever their means, to participate in our services. Gateway Club operates with minimal charges to ensure accessibility.

Page 9

MID NORFOLK MENCAP

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

d. Reserves policy

The trustees maintain a reserves policy to ensure the charity can meet its operational obligations and manage financial contingencies. Reserves are needed to bridge the gap between spending and receiving income and to cover contingency expenditure including staffing costs and operational requirements.

The trustees consider that a minimum level of 3 months running costs is appropriate as a baseline reserve for the charity. Total reserves as at 31 March 2025 were £993,359 (2024 - £1,003,294) of which £56,684 (2024 - £104,505) was restricted.

The charity had unrestricted reserves of £936,675 as at 31 March 2025 (2024 - £898,789) of which £11,364 (2024 - £16,396) is designated. The total value of fixed assets at 31 March 2025 was £243,455 (2024 - £239,289) which leaves free reserves of £693,220 (2024 - £659,500).

The trustees have determined that holding reserves above the 3-month baseline is necessary and justified for the following specific strategic and operational reasons:

The charity is undergoing significant operational transformation during 2025/26, including closure of residential care services and disposal of Merle Boddy House property. The trustees have assessed that additional reserves are required to fund:

The level of free reserves provides necessary financial resilience during this period of strategic change while ensuring the charity can continue to meet its obligations to service users, staff, and commissioners throughout the transformation process.

The trustees regularly monitor reserve levels against this policy and the progress of strategic transformation plans. The policy will be reviewed following completion of the property disposal and service transformation to reassess appropriate reserve levels for the charity's updated operational model. The trustees are committed to deploying reserves effectively to advance charitable purposes while managing strategic risks appropriately.

Page 10

MID NORFOLK MENCAP

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

a. Constitution

The company is constituted under a Memorandum of Association dated 9 July 2007 and is a registered charity number 1049364. It is a charitable company limited by guarantee.

As Mid Norfolk Mencap is a charitable company limited by guarantee, the individuals who govern the organisation serve as both company directors (under the Companies Act 2006) and charity trustees (under charity law). Throughout this report, the terms 'directors', 'trustees', and 'board members' all refer to the same group of people who collectively form the charity's governing body.

The objects of the Charity are:

Anyone can become a member of the Company and there are currently 84 active members, each of whom agreed to contribute £1 in the event of the charity winding up.

We now operate an annual membership subscription. This is to help provide the charitable services and to cover the administration costs in producing monthly communication and detailed annual report.

b. Methods of appointment or election of Trustees

The management of the company is the responsibility of the Directors who are elected or co-opted under the terms of the Articles of Association.

All members are invited to nominate trustees prior to the Annual General Meeting (AGM). When considering co-opting of trustees, the board has regard to the requirement for any specialist skills needed.

Page 11

MID NORFOLK MENCAP

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management (continued)

c. Organisational structure and decision-making policies

The Board of Trustees is the senior body of the charity, setting and monitoring the framework of everything the charity delivers. The trustees share a collective responsibility for the strategy and its delivery in accordance with our Articles of Association with discussion and decisions being made at Board meetings.

The Board of Trustees, which can have up to 14 members, provides strategic oversight and governance for the charity. During the year, trustee meetings were held regularly to ensure effective governance and strategic direction.

Significant changes were made to the senior management structure during the year. A Chief Executive Officer and Operations Manager were appointed before the year end, replacing the previous General Manager structure. These appointments were made to strengthen operational leadership and provide clearer management accountability.

Day-to-day management of the charity is delegated to the Chief Executive Officer, who works with the senior management team including the Finance Manager and other key operational staff.

The board focuses on strategic matters, policy development, financial oversight, and regulatory compliance. Operational decisions are delegated to the Chief Executive Officer and senior management team within the agreed delegation framework. This structure ensures separation between governance and operational management while keeping trustee oversight of key strategic decisions.

d. Policies adopted for the induction and training of Trustees

New trustees receive an initial briefing covering their legal responsibilities under charity and company law, as well as the Charity Commission’s guidance on public benefit. They are introduced to the charity’s Articles of Association, governance structure, decision-making processes, business plan, and recent financial performance. During induction, new trustees meet key staff and fellow trustees.

All trustees are required to complete mandatory safeguarding awareness training within three months of appointment, as expected by the Charity Commission for charities working with adults at risk. This includes understanding recognition of abuse, reporting procedures, and their legal obligations as trustees.

Trustees that served during the year to signing were as follows:

T Bishop (appointed 1 August 2025, resigned 24 November 2025) J Gooch (resigned 26 September 2025)

P Grout R Grout (resigned 27 August 2025) V Savarese Monk (appointed 1 August 2025) S Taylor, Chair (resigned 1 November 2024, reappointed 15 April 2025) L Thrussell (appointed 19 December 2025)

S Wingfield (appointed 8 October, resigned 15 April 2025)

Page 12

(A company limited by guarantee)

MID NORFOLK MENCAP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management (continued)

e. Pay policy for key management personnel

The charity defines its key management personnel as the Board of Trustees, who have ultimate responsibility for the charity, the CEO, and the Senior Management Team, to whom authority for day-to- day operations is delegated. The remuneration of senior staff is set by the trustees, who benchmark pay levels against comparable roles within the health and social care sector to ensure the charity can attract and retain skilled personnel.

f. Related party relationships

None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager of the charity with a person who uses our service or employee must be disclosed to the full Board of Trustees in the same way as any other contractual relationship with a third party.

g. Risk management

The directors have assessed the major risks to which the company is exposed, in particular those related to the operations and finances of the company and are satisfied that the systems and procedures are in place to mitigate our exposure to the major risks.

The trustees have a risk management strategy which includes:

During the year, financial sustainability emerged as the major strategic risk for the charity, particularly relating to the long-term viability of residential services. This work has found that ongoing operational deficits and regulatory challenges required decisive action to ensure the charity's future sustainability. Following the year end, in summer 2025, the trustees made the strategic decision to close Merle Boddy House (closure date Feb 2026) to secure the charity's long-term future and enable reinvestment in community-based services. This decision reflects proactive risk management, allowing the charity to focus resources on expanding Community Outreach Services and developing new service offerings that better meet contemporary needs and commissioning priorities. The charity is implementing upgrading financial control processes, digitalising systems, and strengthening governance structures to support this strategic transformation.

Attention has also been focused on non-financial risks arising from safeguarding, regulatory compliance, business continuity, and HR management. These risks are managed through robust policies and procedures, staff training, reporting systems, and maintaining regulatory approval with CQC and Quality Assurance in line with the Care Act. The charity maintains a risk register with mitigation strategies and ownership assigned for each identified risk.

Page 13

MID NORFOLK MENCAP

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management (continued)

h. Fundraising

The charity engages in regular fundraising activities to support its charitable objectives. During the year, these included the annual Summer Barbecue fundraiser (July 2024), Christmas Disco (December 2024), and ongoing Gateway Club activities with weekly entry fees and raffles. The charity also operates an annual membership scheme and participates in external fundraising opportunities and partnerships with local businesses including East of England Co-op Toftwood. The charity maintains a policy of using all fundraising income directly to improve services for people with learning disabilities and their families.

Under section 13 of the Charities (Protection and Social Investment) Act 2016, charities that are subject to audit must make specific statements in their annual reports that provide information about their fundraising standards. Accordingly, the Trustees make the following statements in compliance with the requirements of the Act:

The charity actively promotes and markets its fundraising events and activities, however, it is entirely a voluntary matter for individuals, groups or businesses to decide whether they wish to participate in events or make donations.

We are grateful for all the support received from our members, volunteers, local businesses, and the wider community, which enables us to continue providing vital services.

Page 14

MID NORFOLK MENCAP

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Plans for future periods

In response to pressing financial challenges, the upcoming year will be a period of significant operational transformation for the charity. The Trustees are focused on reshaping our services to ensure long-term sustainability and our ability to meet the evolving needs of the people we support. A full strategic review will be undertaken to guide our future direction. Our key priorities for the 2025/26 include:

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Charity 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. 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 Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity 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 Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 15

MID NORFOLK MENCAP

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Disclosure of information to auditors

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

Approved by order of the members of the board of Trustees and signed on their behalf by:

S A Taylor Chair Date: 16 Dec 2025

Page 16

(A company limited by guarantee)

MID NORFOLK MENCAP

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MID NORFOLK MENCAP

Opinion

We have audited the financial statements of Mid Norfolk Mencap (the 'charity') for the year ended 31 March 2025 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

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

Conclusions relating to going concern

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

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

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

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Page 17

(A company limited by guarantee)

MID NORFOLK MENCAP

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MID NORFOLK MENCAP (CONTINUED)

Opinion on other matters prescribed by the Companies Act 2006

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

the information given in the Trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements.

the Trustees' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

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

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

Responsibilities of trustees

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

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

Page 18

MID NORFOLK MENCAP

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MID NORFOLK MENCAP (CONTINUED)

Auditors' responsibilities for the audit of the financial statements

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

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Due to the field in which the Charity operates, we identified the areas most likely to have a direct material impact on the financial statements as compliance with UK accounting standards, UK charity law and the Companies Act 2006. In addition, we considered the provisions of other laws and regulations which whilst not having a direct impact on the financial statements, are fundamental to the Charity’s ability to operate including health and safety, employment law, and compliance with various other regulations relevant to the conduct of the Charity’s operations.

Our approach to identifying and assessing the risk of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, included the following:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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

Page 19

MID NORFOLK MENCAP

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MID NORFOLK MENCAP (CONTINUED)

Use of our report

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

Giles Kerkham FCA DChA (Senior statutory auditor)

for and on behalf of Larking Gowen LLP

Chartered Accountants Statutory Auditors

1st Floor, Prospect House

Rouen Road

Norwich

NR1 1RE

Date: 19 December 2025

Page 20

MID NORFOLK MENCAP

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

Note
Income from:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure)
Transfers between funds
14
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
588
1,235,080
15,588
1,251,256
1,249,766
1,249,766
1,490
36,396
37,886
898,789
37,886
936,675		 Restricted
funds
2025
£
20
3,635
65
3,720
15,145
15,145
(11,425)
(36,396)
(47,821)
104,505
(47,821)
56,684		 Total
funds
2025
£
608
1,238,715
15,653
1,254,976
1,264,911
1,264,911
(9,935)
-
(9,935)
1,003,294
(9,935)
993,359		 Total
funds
2024
£
1,311
1,106,936
8,404
1,116,651
967,189
967,189
149,462
-
149,462
853,832
149,462
1,003,294

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 24 to 40 form part of these financial statements.

Page 21

MID NORFOLK MENCAP (A company limited by guarantee) REGISTERED NUMBER: 02992726

BALANCE SHEET AS AT 31 MARCH 2025

Note
Fixed assets
Tangible assets
10
Investments
11
Current assets
Debtors
12
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
13
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
14
Unrestricted funds
14
Total funds		 76,887
664,303
741,190
(98,827)		 2025
£
243,455
107,541
350,996
642,363
993,359
993,359
56,684
936,675
993,359		 104,346
600,058
704,404
(42,806)		 2024
£
239,289
102,407
341,696
661,598
1,003,294
1,003,294
104,505
898,789
1,003,294

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

S A Taylor Chair Date: 16 Dec 2025

The notes on pages 24 to 40 form part of these financial statements.

Page 22

MID NORFOLK MENCAP

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Interest from investments
Proceeds from the sale of tangible fixed assets
Purchase of tangible fixed assets
Net cash used in investing activities
Cash flows from financing activities
Interest capitalised
Net cash used in financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
The notes on pages 24 to 40 form part of these financial statements		 2025
£
80,209
15,653
4,544
(31,233)
(11,036)
(5,134)
(5,134)
64,039
600,058
664,097		 2024
£
185,981
8,404
-
(17,263)
(8,859)
(2,884)
(2,884)
174,238
425,820
600,058

Page 23

(A company limited by guarantee)

MID NORFOLK MENCAP

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

1. General information

Mid Norfolk Mencap is a company limited by guarantee, incorporated in England, registration number 02992726. The registered office is 1a Taven Lane, Dereham, Norfolk, NR19 1PX. The members of the company are the Trustees names on page 1.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Mid Norfolk 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.

The financial statements are presented in British Pounds Sterling (£), which is the Charity's functional currency and have been rounded to the nearest £.

2.2 Going concern

The financial statements have been prepared on a going concern basis. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements.

Based on their assessment, the trustees have a reasonable expectation that the charity has adequate resources to continue operating for the foreseeable future. While the charity faces the same cost pressures affecting the wider adult social care sector, including statutory employment cost increases that exceed commissioner funding uplifts, the trustees are confident these challenges can be managed through the strategic transformation underway, existing reserves, and proceeds from the planned property disposal. For these reasons, the trustees continue to adopt the going concern basis in preparing these financial statements. The trustees confirm there are no material uncertainties about the charity's ability to continue as a going concern.

Page 24

(A company limited by guarantee)

MID NORFOLK MENCAP

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

2. Accounting policies (continued)

2.3 Income

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 income receivable can be measured reliably. This includes the charity's fundraising income, room hire income, and income from Residential and Community activities.

Donated services or facilities are recognised when the Charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the Charity of the item is probable and that economic benefit can be measured reliably.

In accordance with the Charities SORP (FRSl 02), the general volunteer time of the Friends is not recognised and refer to the Trustees' Report for more information about their contribution.

On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the Charity which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

Page 25

MID NORFOLK MENCAP

(A company limited by guarantee)

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

2. Accounting policies (continued)

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

At each reporting date the Charity assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined to be the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following bases:

2.6 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

Page 26

(A company limited by guarantee)

MID NORFOLK MENCAP

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

2. Accounting policies (continued)

2.7 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.10 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2.11 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

Page 27

(A company limited by guarantee)

MID NORFOLK MENCAP

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

2. Accounting policies (continued)

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Income from donations and legacies

Unrestricted
funds
2025
£
Donations
588
Unrestricted
funds
2024
£
Donations
311		 Restricted
funds
2025
£
20
Restricted
funds
2024
£
1,000		 Total
funds
2025
£
608
Total
funds
2024
£
1,311

Page 28

(A company limited by guarantee)

MID NORFOLK MENCAP

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

4. Income from charitable activities

Unrestricted
funds
2025
£
Residential
530,062
Community outreach
698,763
Charitable enrichment
6,255
1,235,080
Unrestricted
funds
2024
£
Residential
532,895
Community outreach
561,584
Charitable enrichment
7,832
1,102,311		 Restricted
funds
2025
£
-
-
3,635
3,635
Restricted
funds
2024
£
-
-
4,625
4,625		 Total
funds
2025
£
530,062
698,763
9,890
1,238,715
Total
funds
2024
£
532,895
561,584
12,457
1,106,936

Page 29

MID NORFOLK MENCAP

(A company limited by guarantee)

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

5. Investment income

Unrestricted
funds
2025
£
Investment income
15,588
Unrestricted
funds
2024
£
Investment income
8,295		 Restricted
funds
2025
£
65
Restricted
funds
2024
£
109		 Total
funds
2025
£
15,653
Total
funds
2024
£
8,404

6. Analysis of expenditure by activities

Residential
Community outreach
Charitable enrichment		 Activities
undertaken
directly
2025
£
580,118
442,020
15,486
1,037,624		 Support
costs
2025
£
97,258
128,212
1,817
227,287		 Total
funds
2025
£
677,376
570,232
17,303
1,264,911

Page 30

(A company limited by guarantee)

MID NORFOLK MENCAP

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

6. Analysis of expenditure by activities (continued)

Residential
Community outreach
Charitable enrichment		 Activities
undertaken
directly
2024
£
458,716
339,500
10,190
808,406		 Support
costs
2024
£
76,441
80,557
1,785
158,783		 Total
funds
2024
£
535,157
420,057
11,975
967,189

Analysis of support costs

Staff costs
Health insurance
Recruitment
Audit and accountancy
Affiliation fees
Bank charges
Computer costs
Premises costs
Light and heat
Insurance
Motor running
Office equipment
Printing, postage and stationery
Professional fees
Rent
Repairs and maintenance
Training
Sundry
Depreciation		 Total
funds
2025
£
117,232
1,911
15,592
33,563
677
9
3,146
2,085
2,587
1,092
42
2,306
2,503
3,694
29,840
6,153
440
3,933
482
227,287		 Total
funds
2024
£
113,775
1,539
132
3,488
645
185
3,294
2,782
2,034
895
201
2,355
2,462
2,890
15,000
4,113
215
1,571
1,207
158,783

Page 31

(A company limited by guarantee)

MID NORFOLK MENCAP

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

7. Auditors' and independent examiner's remuneration

2025 2024
£ £
Audit of the Charity's annual accounts 16,500 -
Independent examination - 3,488
Preparation of financial statements 2,520 -
Audit of the prior year financial statements 13,150 -

8. Staff costs

Wages and salaries
Social security costs
Pension contributions		 2025
£
906,494
54,605
36,633
997,732		 2024
£
666,899
44,155
32,570
743,624

Included within the above is £100,436 (2024 - £50,806) of agency costs.

The average number of persons employed by the Charity during the year was as follows:

Residential and Day Centre
Administration		 2025
No.
38
4
42		 2024
No.
36
4
40

No employee received remuneration amounting to more than £60,000 in either year.

The charity considers its key management personnel comprises the trustees and four department managers. The total employment benefits including employer pension contributions of the key management personnel were £155,229 (2024 - £145,476).

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL) .

Page 32

(A company limited by guarantee)

MID NORFOLK MENCAP

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

10. Tangible fixed assets

Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
On disposals
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Freehold
property
£
195,000
-
-
195,000
-
-
-
-
195,000
195,000		 Short-term
leasehold
property
£
62,388
-
-
62,388
51,389
5,436
-
56,825
5,563
10,999		 Motor
vehicles
£
46,495
16,800
(15,000)
48,295
18,217
8,574
(8,281)
18,510
29,785
28,278		 Fixtures
and
fittings
£
33,112
10,792
-
43,904
28,100
5,856
-
33,956
9,948
5,012		 Computer
equipment
£
-
3,641
-
3,641
-
482
-
482
3,159
-		 Total
£
336,995
31,233
(15,000)
353,228
97,706
20,348
(8,281)
109,773
243,455
239,289

As described in the accounting policies, Freehold property is carried at depreciated cost. Taking account of an informal valuation received post year end, in the trustees' opinion the market value is approximately £500k - £550k. No adjustment to the financial statements has been made to reflect this. The trustees' report discloses more detail regarding the future of the building.

Page 33

MID NORFOLK MENCAP (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
11.
Fixed asset investments
Cost or valuation
At 1 April 2024
Interest reinvested
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
12.
Debtors
Trade debtors
Other debtors
Prepayments and accrued income
13.
Creditors: Amounts falling due within one year
Bank overdrafts
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2025
£
61,591
189
15,107
76,887
2025
£
206
30,071
21,590
14,327
32,633
98,827		 Other fixed
asset
investments
£
102,407
5,134
107,541
107,541
102,407
2024
£
88,682
-
15,664
104,346
2024
£
-
20,292
13,514
4,768
4,232
42,806

Page 34

(A company limited by guarantee)

MID NORFOLK MENCAP

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

14. Statement of funds

Statement of funds - current year

As restated
Balance at 1
April 2024
£
Unrestricted funds
Designated funds
Cromer Drop In
5,032
President's Fund
11,364
16,396
General funds
General Funds
882,393
Total Unrestricted funds
898,789
Restricted funds
Norwich Mencap Donation
36,463
Dereham & District Gateway
3,092
Friends of MBH
4,640
Sensory Room Project
4,823
Stepping Out Club
(148)
Family Carers Group
2,112
Residential Services Fund
53,361
Saturday Clubs
162
104,505
Total of funds
1,003,294		 Income
£
Expenditure
£
-
-
-
-
-
-
1,251,256
(1,249,766)
1,251,256
(1,249,766)
-
(14,210)
759
(768)
-
(142)
2,889
-
72
(25)
-
-
-
-
-
-
3,720
(15,145)
1,254,976
(1,264,911)		 Transfers
in/out
£
(5,032)
-
(5,032)
41,428
36,396
(18,930)
(3,083)
(4,498)
(7,712)
101
(2,112)
-
(162)
(36,396)
-		 Balance at
31 March
2025
£
-
11,364
11,364
925,311
936,675
3,323
-
-
-
-
-
53,361
-
56,684
993,359

Page 35

(A company limited by guarantee)

MID NORFOLK MENCAP

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

14. Statement of funds (continued)

The Trustees have carried out a detailed review of the funds designated and restricted in previous years. Following this review, Trustees have concluded that a number of restricted funds are not and were not subject to restrictions. A transfer of £36,396 from restricted funds to unrestricted funds reflect this correction.

The cromer drop in project has completed and a transfer of the balance remaining has been made to unrestricted of £5,032. The President's Fund remains designated into 2025/26. General Funds of £244,401 that were shown as designated in the 2024 accounts are presented in these accounts as unrestricted General Funds. This restatement has no impact on the charity's free reserves.

Page 36

MID NORFOLK MENCAP

(A company limited by guarantee)

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

14. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Cromer Drop In
President's Fund
General Funds
Total Unrestricted funds
Restricted funds
Norwich Mencap Donation
Dereham & District Gateway
Friends of MBH
Sensory Room Project
Stepping Out Club
Family Carers Group
Residential Services Fund
Saturday Clubs
Playscheme
Total of funds		 Balance at
1 April 2023
£
3,330
11,364
14,694
732,811
747,505
36,463
4,834
4,553
4,766
6
2,182
53,361
162
-
106,327
853,832		 As restated
Income
£
1,702
-
1,702
1,109,215
1,110,917
-
1,556
1,026
2,870
282
-
-
-
-
5,734
1,116,651		 As restated
Expenditure
£
-
-
-
(959,583)
(959,583)
-
(3,298)
(939)
(2,813)
(436)
(70)
-
-
(50)
(7,606)
(967,189)		 Transfers
in/out
£
-
-
-
(50)
(50)
-
-
-
-
-
-
-
-
50
50
-		 As restated
Balance at
31 March
2024
£
5,032
11,364
16,396
882,393
898,789
36,463
3,092
4,640
4,823
(148)
2,112
53,361
162
-
104,505
1,003,294

Page 37

(A company limited by guarantee)

MID NORFOLK MENCAP

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

15. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Tangible fixed assets
243,455
Fixed asset investments
107,541
Current assets
684,506
Creditors due within one year
(98,827)
Total
936,675		 Restricted
funds
2025
£
-
-
56,684
-
56,684		 Total
funds
2025
£
243,455
107,541
741,190
(98,827)
993,359

Analysis of net assets between funds - prior year

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2024
£
239,289
102,407
599,899
(42,806)
898,789		 Restricted
funds
2024
£
-
-
104,505
-
104,505		 Total
funds
2024
£
239,289
102,407
704,404
(42,806)
1,003,294

Page 38

MID NORFOLK MENCAP (A company limited by guarantee)

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

16. Reconciliation of net movement in funds to net cash flow from operating activities

Net income/expenditure for the year (as per Statement
Activities)
Adjustments for:
Depreciation charges
Interest
Loss on the sale of fixed assets
Decrease in debtors
Increase in creditors
Net cash provided by operating activities
17.
Analysis of cash and cash equivalents
Cash in hand
Overdraft facility repayable on demand
Total cash and cash equivalents
18.
Analysis of changes in net debt
Cash at bank and in hand
Bank overdrafts repayable on demand		 of Financial
At 1 April
2024
£
600,058
-
600,058		 2025
£
(9,935)
20,348
(15,653)
2,175
27,459
55,815
80,209
2025
£
664,303
(206)
664,097
Cash flows
£
64,245
(206)
64,039		 2024
£
149,462
19,866
(8,404)
-
11,408
13,649
185,981
2024
£
600,058
-
600,058
At 31 March
2025
£
664,303
(206)
664,097

Page 39

(A company limited by guarantee)

MID NORFOLK MENCAP

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

19. Pension commitments

The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £36,633 (2024 - £32,570). No amounts (2024 - £4,768) were payable to the fund at the year end and are included in creditors.

20. Operating lease commitments

At 31 March 2025 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2025
£
16,867
6,014
22,881		 2024
£
16,867
22,881
39,748

21. Related party transactions

In the current and prior year, children of certain trustees attended activities or were residents at Merle Boddy House. Payments for these services were at the same rates as for other attendees.

The daughter and step-daughter of R Grout and P Grout (both trustees) is employed by the charity, at the same pay scales used for other employees. The total amount of remuneration for 2024/25 was £20,215.

22. Post balance sheet events

Following the year end, the charity conducted a comprehensive review of the regulatory position, financial sustainability, and operational challenges, and the trustees made the decision in summer 2025 to close Merle Boddy House. The closure date is set at February 2026.

Page 40