tALING MENCAP (A Company Llmlted by GuArJiitce) RIPORT AND FJNANCJAL STA TEMENTS 3Jst March 2024 ChArity Number: 1054061 Company Number: 03039319 *AD1DA)H 2011212024 COMPANIES HOUSE A34
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Report of the Trustees for the Year Ending 31st March 2024 The trnstees are pleased to present their annual directors, Teport together with the financial statements of the charity for the year ending 31 March 2024 which are also prepared to meet the requirements for a directors. report and accounts for Companies Act pury)oses. The financial statements comply with the Charities Act 2011. the Companies Act 2006, the Memorandum and Articles of Association, and 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). Our Aims and Purpose Our cbarity's purposes as set out in the objects contained in the company's memorandum of association.. are that we provide support and services for p¢opl¢ with a l¢arnin8 disability and other disabiliti or oth¢r disadvantag¢d persons, their carers and families. In shaping our objectives for the year and plannin8 our actiVSties, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. The charity r¢li¢s on grants and the income from fees and cbarges to cover its operating costs. Our Vision is: Disabled people will bave every opportunity tbroughout their life to achieve their full potential. ur mlssion is: To change society SO that disabled people Can fully enjoy their rights and live as happily and independently as possible. Our Values: Educate.. We listen to disabled people and their famili¢s, using our charity pl8tforn)s to enable them to speak out and be heard by wider society about the i5SU¢5 that negatively irnpact on their lives. . Innovative: We are creative and use our charity resourc and work witb partners to develop modern solutions to improve the lives of disabled people and their families. . Act: We establish, test, trial and provide high-quality support services to improve disabl¢d people's lives and share our learning to encourage wider developments. . Infiuence.. We use our clwity resources and plarforn]s to challenge inequality and campaign for change, convincing decision makers to remove discriminatory and exclusive policy and practice. Change: We are an effective organisation that makes a positive difference at an individual, community, and socielal level. Page 2
Ensurin our work delivers our aims Ealing Mencap exists to ensure that ¢hildren and adults with learning and other disabilities in our community the opportunity to actu'eve tbeir full potential and live as independently as possible. We are a charity that was set up in 1965 by local families and as such, we have deep roots. in Ealing that stretch back almost 60 years. Equally, we're part of the national M¢n¢ap network of 300 learning disability clwities and we proudly work alongsid¢ them and many other local Ealing, Hounslow and other North West London charities, community groups, statutory bodies and corporate partners to achieve our aims and deliver on our mission for the people we serve. We raise our own fund5 (independently of national Mencap) to ensure that we can contlDue to co-produce, develop, deliver and sustain services and support that are most relevant to our people and our communities. Changing lives for the better Offer servlees: offer a wide variety of services that put people and their families f$t. Services that give people with learning disabilities opportunities lo make friends, develop life skills, find work and be part of their communities. Glve advlce: provide free advice and support that enabl¢s people with learning and other disabilities to move forward. Advice that gives them more choice and greater control over the way they live their lives. • Influence change: stand up for people with l¢arning disabilities, ¢nabling them to speak out and gei their voices heard. Educate others in the commumty. So that people can fully enjoy their rights and opportunities. Work In partnershlp: forge alliances with other organisations- like borough councils, businesses and charities to offer people rnore choice and opportLmities in a cost-conscious way. And to create change together. • Provlde expertlse: use our specialist knowledge, experience and insight in the area of learning disabilities to enable our communities and partners to give people a better future. According to the most recent local data we have, more than 5,500 people with a learning disability are living in our community and whilst a sizable proportion of thos¢ are reliant on help from their neighbours and families, many are in need of support services, activities and engagement that can only come from being llY included into a welcoming, accessible and aspirational community. And by aspirational, at Ealing Mencap, we mean &gpirational in the sense that - for each and every person with learning disabilities, learning difficulties and/or additional needs - we aspire to ensure that each and every one of our customers has the opportunities and support necessary so that they can achieve their full, personal potential and a meaningful and happy life. Page 3
Our a¢tivitieslservi¢es to meet our purpose Adult hild ervice . Activities for adults with a learning disability, where pcople can make friends, develop skills and have fun with a varied programme of day, evening and weekend activities. . Children's activities, clubs, sbort respite holiday breaks. • We provide employment training, internships and a Job Start/Employment Service. Our employment services are made up of a number of different offers tailored to meet the varied needs of the people we support; Dare to Dream is a service that provides training and support to help our customers find the best route for them into meaningful ¢mployment and volunteering opportunities. Project Search provides internships in partnership with local colleges, universities and businesses. And our Employment Service, supports young people up to the age of 24 into paid employment. Young Persons Travel Training Service in Hounslow. Partlcl atlon Participation is a fundamental element of the approach Ealing Mencap takes wheo supporting and empowering people with learning disabilities. difficulties and additional needs to reach their full personal potential and to live Iheir best liv. it Is the golden thread that runs through everything we do! Through direct action, OUT Participation Service creates opportunities and supports young people and adults to have a voice both locally and nationally, which enablcs them to fijlly participale in their local community, ensuring their voices are heard, particularly with regards to working with statutory services (local authority and health) to ensure that services for people with leaming disabilities, difficulties and additional needs are co-designed, co- produced and reflective of what young people and adults want and Theed as they transition into adulthood. Working closely with our colleagues in Ealing Council, we provide a supportive base and staff support for the Learning Disability POWER Group, who have a proud history of advocating for the rights of adults with learning disabilities in Ealing, ensuring that services and support truly meels the needs of the community. We do this by.. . Collaboration and partnership - working with stakeholder5 across the community to ¢nsur¢ the best use of available resources, ideas and peopl¢. Communication - ensuring inforniation is accessible, timely and relevant. Consulting - working with local authorities so that ow customers can be involved in the decisions that affecl tbem • Raising awareness and campaigning on issues that matter to our customers. . Working with professionals so they undersLqnd the best way to support people with disabilities in our Page 4
Advice Ealing Mencap is proud to be the lead partner organÉsation amongst an I l-strong, voluntary sector led, specialist advice consortium called Ealing Advic¢'Service (EAS). EAS provides a local g¢n¢Talist and specialist advice service that provides local people with access to high-quality timely advice and support. This unique model of practice brings together key advice agencies in Ealing, who provide a joined-up service that offers residents support on housing, debt, immigration, welfare benefits, employment, travel and transport concessions, welfare payments, mental health and community care. legal representation and a specialist solicitor or cascworker, where required. Parent Su ort en4¢ ss For the second year running, Trustees took the decision to allocate fimding from our reserves to provide a new servxce especially for Parents/Carers. Since starting in 2022, PSS has established itself in Ealing and is already in great demand. This high-quality infomiation, advice and emotional support service is there to help parents and earers as they navigate the vagaries of a disjointed and hard to understand SEND pathway. The PSS staff team provides expert advice and support for parents/carers/famili¢s on an individual basis through each stage of theirs, and their children & young people's journey. The vision behind PSS is that it will make it easier for parents to find and engage with the right support when they need it, which in turn, will ensure better lif¢ outcomes for their 'Idren & young people. Achievements and Performance of activities The Trustees are pleased to report on th¢ servic¢s that Ealing Mencap has delivered through this financial year, and where possible, to demonstrate what impact that has had on our customers, their families and the wider community. Dare to Dream This year, the Dare to Dream service has supported 24 individuals for 18,294 hours, (3675 attendances), helping Ihem to improve their life and job-seeking skills, in a safe, supportive, fun and welcomin8 environment where life- long friendships have been made. Ellin Advice Servlce EA For the entire 4-quarter period from 114123 3113124, the EAS service achieved financial outcome5 of £4,829,323 a sum making a tangible diff¢ience to each and every local resident who the service achieved recotnpense for. In total, EAS had contact wlth 6377 cllents. . 7403 new cases / enquiries were opened for 5790 clients during the period. 455 outcomes assessments were conducted in total. 720/0 of respondents said they felt better infonned about their issue . 93°/0 said that their situation had improved 920/0 said that they felt less stressed . 76Q/o said they f¢lt more confident about resolving their issue in th¢ future . 42 % had an improvement in their financial situation 92 % rated the service as 5 out of 5 Page 5.
"Myselfand my Colleagues would like to share with you how wonderful we all think the EAS service is. We are Social PrcrIber$ in Ealingfor the Noriholt, Greenford and Perivale area and ofÉen require stspporl.from EAS. The EAS Team has always been so helpfvl andforthcoming and they have a superb wealth ofknowledge. In a world wherepeople are quick to complain, we wanted to compliment EAS on their work and dedication Èo our paÉients and in supporting us. "rhe client we spoke to on Monday has now been rehoused. She asked me lo pass on her complimenls lo youvself andyour ieam, and advisedyou were ofgreai help and great comforl lo her in a difficult lime. ' (Local Housing Advisor) ' Yolunteers are really engaged wiik ihe idea ofsignposling and ihey are amazed ai ihe bread¢A of the work you and EAS do. They weye impressed with the amount ofcommunity organuations thal in ihe borough. They can't believe there are only 7 call handlersfor the size ofthe challenge. Very ImprS1ve. ' (Local Trustee. Community Library) Start ervic Despite ndIng Coming to an end in June, the Job Start services created opportunities for 5 people with learning disabilities and additional n¢eds to find meaningful, rewarding and life-cbanging job and volunteering opportunities in their local community, with employment being secured for I customer. Here bclow is a testunonial from one long standing charity partner that we work with where we placed on¢ of our ustomers. "DG has changed in a posilive way. She seems more energelic and she engages with people.... The suppori ihal Mencap offers us is very much appreciated. We love to haveyou here. We have been working iogeiherfor a long ¢ime and we hope that will continuefor thefyture." (Local Charity Shop Manager) The overarching vision for My Town was for young disabled people aged 13 - 18 to enjoy accessing community facilities with friends, just like their non-disabled peers. thereby gaining the confidence and skills lo become active itizens in adulthood. Thanks to match-funding from Ealing Mencap's reserves this year, the My Town project delivered 1,465.5 hours of community based, co4lesignedlco-produced activities for 22 CYP who participated In 55 separate sessions across the year. This ensured that 1,465.5 hours of vital 'short breaks, were enjoyed by the 22 families. parentslcarers who also helped to make this project possible. Here are some testimonials from those Young People and their families.. "JfelÉ happy with myfriends" "Jt made me smile" "I did a nigki walk with myfriends" "Going oul every week It makes me happy. I can choose what to do loo. I like everything - going by train using my Oysler card. falkiitg to olherpeople in the group aitd visit nice places like London transporl mt4seum. Also. having mypack lunch in (he museum or in the park" Page 6
"My Town is the highlight of ihe weekfor my daughier. She loves meeting herfriends there and going to different events every week or doing different ihings. Not sure what J will do with her when i¢f¢nishes as there u nolhing quite lik£ it. ' (Local Parent/Carer) "Thts service has helped D develop in a number of ways. His confidence has improved greatly oulside home. Th is thefirst opportunity D has had to sociale wilh oiheryotlng adults ofa similar age group wihout h parents accompanying him.. Asparertts, we trnly appreciate the lime we hdvefor ourselves when D away On trips J mighi be colching t4p wi(h housework or having a relaxing coffee or meal. Or simply doing noihing. Th time is a lovely time (o spendjustfor us. We can ihink abouÉ usfor a change and noifeel guiltyl Wonderful..... thankyou I" (Local Parent/Carer) Parent Su ort Service ss The Parent Support Service Team have made a tangible and meaningful impact for customers and families during this financial year- in total.. 190 clients had contact witb the service • 139 new cases were opened And fmancial benefits gained for families equalled £162,915, which makes a hug¢ difference io families who are often experiencing extreme financial hardship as a resull of their particular situalion. Here are some testimonials. "My children loved thefacepainting thepopcorn machine and ihepizza l Thankyouforpulfing this onfor a secondyear running, we loved ihe session and My son enjoyed ihe sports leam who wereplaying hide and seek with thefft. My Children enjoyed the outdoor games and glitter talloos. Thankyou." (Local PdrencQrer) "Thank you lo ihe s(afffor the DLA st4pport. The lady who came io see me helped mefill out iheform and provided infoi'mation so I could make an informed decision. ' (Local Parent/Carer) "Overall, wilh the PSS worker's support, ourfamily has gained an tra lotal of£918.91 in monihly benefits. Thankf a lotfor helping me sorting out all these ihings, I'm so thankfull" (Local Parent/Carer "This is ihe knd of new amazing inclusive approach we all need. J am encouraged to Ihink ¢hal these new individuals will create many more great events andfonlms. J am so appreciative to have been referred to the Parenl st4pporl team, who aye an outstanding dyiiamic ond caring team. You could noi have appoinled beiier" (Local ParenUCarer) Pro eet Search "Only 5.90/0 of people with a learning dfisabllity have a part- or full-tlme job. Work wlth us to change that." Offering someon¢ an Opportunity to work can transtonn their life. Our Project Search service was created to challenge and change the shocking statistic in the quote above. Internsbips and work experience for our customerslstudents are often the perfect stepping-stone for them towards paid employmenl. This year, Project Search supported and enabled 20 students to experience the world of work, building their confidence and developing their skills. At Project Search Marriott Slough, we secured employment for I graduate from th¢ programme. Page 7
"My experience with the Ealing Mencap job coaches has been erceptional. Our communication is highly effective, and collaboraÉing with ihem as a leam a pleasure. They are extremely supporlive andprovide invaluable. relevantfeedback on individual learners regularly. Thisfeedback greatly SiSt3 me in setting SMAR T largets and cusÈomizing the employability skills necessaryfor the learners, development. TheirprofeSsionalM and dedication are evident, always placing ihe learners ai ihe core of their Initiativ andpriorituing iheir needf above all. ' (Leclurer, local College) Realme This year, the R¢alMe service provided activities and support for 69 individuals, offering thern 38,082 hours (6347 att¢ndances) of consistenL nurturing and life-enriching care in a safe, inclusive and welcoming environment. Here are some testimonials: 'The services and suppori which Ealing Mencap providefor our dat4ghier at Enterprise Lodge are a fyndamental and essentialpart of her life and ours as herparenls. She has greally benefiitedfrom, and enjoys her days al the Lodge undertaking the various activities organised within the Realme programme. Coming to the Lodge and meeting herfriends and supporters there and ialingpart in those aciivi¢ies are, we believe, essential lo her well-being and continuing development, and they have a very big impact on her enjoyment oflife. (Parent/carers ofRealMe Cuslomer) "Our son has been allending ihe "Real Me" sessions al EnterPre Lodgefor nearly two years and. in ihal time. he has become moye confident and more independenl. He goes iii happily and comes oul happily and is well supported while he is ihere. li is good that he is having more social interaclion with other users. someihing he had been missing out on since Covid caused previous day Servic to end. ' (Parendcarers ofRealMe Customer) 'We have been very impressed by ¢he staff who have encouraged our son in his parliculav interests - cooknng and music - and also introdt4ced him lo the world ofmakaton which has given him a great sense ofachievement. He is always happy to meet s¢affand oiher clients on his Friday visits lo Enlerprise Lodge, ' (Parent/¢arers of Realme Cuslomer) Hounslow Independent Travel Tralnlng Servlce During Year l O of the Hounslow Independent Travel Training Project, the team provided a range of support to 112 customers and their families. The rrT Project's waiting list has growm to be the biggest it has been for some years, thanks to the persistence, adapiable working and positive altitude of the ITT team when promoting ihe service and the benefits of Irt to young people and families. Page 8
. The ITT ieam have piloteAI and are now running regular online Parent Forums with tb¢ aim lo increase education to families of the process. and to decrease resistance in the long terni. To date two have been held. with a school-targeled event in the planning stsges, and bave proved beneficial for parents who have attended so far. . The Bus Day events have also been increasing in popularity - with the next event quickly becoming fully-booked and waiting lists being created for future dates. . The Project has faced some difficulties for part of the year whilst operating with a smaller team, having the capacity to support fewer students and families as a result. . There has been an increase in demand for post-independent support from the team due to tbe increasing needs of our cohort in the past year, therefore baving an impact upon capacity io support new and current students. Here is a testimonial from one family: "Our son, J. tookpossibly longer ihan a typical student referred to tkis scheme, but they have been verypatient wilh him and ensured that all aspects of ihe trainingfor him to learn the route to his college have been practised as many limes as needed. Even thu week siepping in and helping him navigate through ioking ihe wrong irain on his journey to college. I think the seryice would be greatly mi,ssed by parenls in my situation, J wasfirst assessed SIXyears ago when 14. Only now has he been able to complete this training at 19 years oldl J's travel trainer has taken the time to get lo know J and has helped him practice all aspects ofhis journey io college io gei to this endpoint. As a pareni I will still worry, bul loday s mishap gelting ihe wrong irain shows just howfar J has come. ' (Hot4nslow Parenucarer) Ealing Mencap Serylces - Summary Including the 245 named individuals who accessed Ealing Mencap for support in 2023124, and the 6377 clients that were helped by EAS, Ealing Mencap has directly and positively impacted the lives of 6,622 people in our local communities this year. And, through tb¢ detsiled and d¢dirAted work of the EAS and PSS staff this year, an additional £4,829,323 bas been brought back into the local economy and directly into local resid¢nts' pockets by assisting thcm to acrxss their welfare benefits rights and entitlements. Fundralsing Activity Ealing Mencap carries out fimdraistng activilies in order to generate funds for the charity. Ealing Mencap does nol use professional fundraisers or involve commercial participators. There have been no complaints about fijndraising activity this year; the charity has due regard to the Code of Fundraising Practice in the UK All the charity's marketing activilies are undertaken directly to ensure that they are not unreasonably persistent or intrusive. Marketing materials contain clear details of how to w7subscribe to future communications and care is taken to limit the level of communications being sent out. Page 9
Financial Review The charity Sustained a loss for the year of £135,041 after depreciation of £46,706 was charged. The financial perfomiance of ¢ach of our seTvices is closely managed to ensure that they are financially viable on a continuing basis. This financial year has been one of transition for Ealing Mencap, which has seen thc retirement of two long- standing and very senior members of staff (including the CEO) and the recruitment of a number of new Trustees to the Board, including a new Chair, all of who bring with them a wealth of experience, energy and commitment to the charity. To mitigate against the impact that such high-level changes can make withtn a relatively small sized charity, Trustees decided io pursue a policy of growth and investment ('Survive & Thrive,) to ensure that the incoming CEO and Cbair had tbe necessary resources and expertlse available to them to reorganise and repurpose Ealing Mencap and put it on a sustainable fooling, such that it would be able to meet the ever-evolving needs of an increasingly diverse local community. To support this strategic ambition, the 'Survive & Thrive, fund of £169,260 (2023 £216,900) was deSIated out of the charity's reserves to enable this charity to diversify its income portfolio, reconnect with local stakeholders in the nmup to it's 60th Anniversary in 2025, and to develop new and relevant services that would be c0-desi]ed and co-produced with customers, their families and local stakeholders. Th¢refore, in line with the Survive & Thrive plan, Trustees were aware that this financial year would report a deficit against budgel. However, it is pleasing to note that of the planned deficit set at the start of this financial year of £198,298 the charity has perfornied better than expected. Overall, th¢ financial p¢rforn)antt of Ealing Mencap during this fjnancial year has been in line with Trustee forecasts and expectations and the Board is now focusing its energies and expertise on the challenges ahead, working with the new CEO to build posilively on what has been a relatively Positive year from a financial perspective. Wider flnAnelAI context, next steps Socio-Polltlcal-Economic context In line with our voluntary sector partners in the borough, we have be¢D operating against a backdrop of over I I years of 'austerity', for exarnple, Ealing Council's aTrt from central government had been cut by 64 0/0 (based on a 2020 report by the London Councils organisation). And, during the 2023-24 financial year, Ealing Council faced a fimding gap of £37.7 mAllion with a predominant 'oveTsp¢nd', particularly in social services. And, at the time of writing, whilst there has been a change of national govcrnment, it is far too soon to expect that .. there will be any immediate uplift in central government spending rounds and its health & social care spending. As such, we do not foresee changes to the way that local councils like Ealing comrnission services in the short to mcdium terni. And, as we reported in our last set of annual accounts, whilst we have developed one of the largesi personal budgets funded adult day activities provision in Ealing, we do not exp¢ct the ndIng model for it to stay static. And nor do w¢ ¢xpect th¢ n¢¢ds of th¢ people w¢ scrv¢ lo stay static. Page 10
Next steps To quote the VUCA model of thinking, we exist in a socio-political environment that is increasingly volatile, uncertain, complex and ambiguous, and that is why Ealing Mencap's Trustees and senior management team have taken the decisions they have this year with the Survive & Thrive plan, which will take 2 to 3 years to be fully realised. However, the goal is to ensure that - ahead of the charity's 60th Anniversary in 2025 - Ealing Mencap is a sustainable, relevant and purposeful 2 1st century charity that provides co-produced and co-produced services and support to the local community, wkn'ch it has proudly served since 1965. Culture change programme To achieve these ambitions and before setting a new Strategy for the charity, Ealing Mencap will undergo a 'culture change, transforn]ation process in the next fInancial year, during which it will consult with custorners, families, partners. staff, volunteers and other stakeholders in order to acllleve the following: . Through cultural change and a new future vision and purpose, bring the charity back to its roots, centered at the heart of the local community. . Measure the impact of the culture change programme over the next 2 years, and adapt and evolve it to ensure success. Deliver an aligned 3-year strategic plan and a 12-month op¢rational plan that brgS the culture to life for everyone involved in the charity. A Note of heartfelt Thanks Trustees would like to take this opportunity to note their heartfelt thanks and appreciation to Maureen Schofield, our long-serving Business Support Manager wbo retired after 25 years of outstanding contribution and service to Ealing Mencap and the community of people the charity has served during that time. During her time, Maureen worked alongside three Chief Executive Officers and countless other staff, volunteers and customers and never wavered in her commitment to the charity's mission and vision. One of the CEOS that MauTeen worked alongside was Lesl¢y Dodd. who berself retired from her role in October 2023 after 12 years of outstanding leadership and contribution to the charity and its community of people. Included amongst her many successes at Ealing Men¢ap, is the foundation and successful launch of the Ealing Advice Service, and the creation of the Realme and Dare Dream servi¢¢s - all of which have mad¢ a huge impact in the borough. Both Maureen and Lesley will be very much missed by all. but they have all of EaliDg Mencap's best wishes for a long, healthy and happy r¢tirement. Reserves Poli¢y and Going Concern Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency repairs and other expenditure. The Trustees consider that the ideal level of reserves as at 31 March 2024 would be the equivalellt of 3 months budgeted costs plus 12 months mortgage captial repayments which was £538,000. The charity had unrestricted reserves of £625.126 which exceeds the tsrg¢t level set. Page 11
Public Benefit The Trustees confirni that they have ¢ompli¢d with their duty in respect of public b¢n¢fit guidance published by tbe Charity Commission. Referenee and Administrative Details Charity Number: 10054061 Company Numb¢r.' 03039319 Registered Office.. Enterprise Lodge. Stockdove Way> Greenford. UB6 8TJ. Our advisers Audilors.. Wenn Townsend. 5 Gosdit¢h Street, Cirencester. GL2 7AG. Bankers: Barclays Bank plc, 177 Greenford Road, Greenford. UB6 8QX. Solicitors.. Bird & Lovibond, 3 Vine Street, Uxbridge. Middlesex. UB8 IRP. Directors and Trustees The directors of the charitsble company (the charity) are its trustees for the purpose of charity law. The trustees and officers servin8 from l April 2022 to the date of approval of thes¢ financial statements were as follows: K Emery (appointed 21.09.2023) R Hegarty- Chair (appointed 2l.09.2023) Dr C Hilton (appointed 21.09.2023) J HArst J Mills A Nagpal (co-opted 23.11.23) R Samuel D Widdowson- Vice Chair T J R Willis G A V¢nus- Chair (01.04.2023-21.09.2023) Key managemenlpersonnel L Dodd - Chief Executive and Secretary (retired, 31.10.2023) N Demetriades - Chi¢f Executive and Secretary (appointed O l.11.2023) Structure, Governance and Management Governing Document Ealing M¢ncap is a company limited by guarantee governed by its Memorandum and Articles of Association and is a registered charity with the Charity Commission. Ealing Mencap legally changed its 1995 Memorandum of Articles. these were adopted in October 20 l6. At this point any person who was a member of the Charity immediately prior to the adoption of these Articles automatt'cally ceased lo be a member of the Charity upon adoption of these Articles, unless they were already a Trustee of the Charity. Page 12
Appoinlmenl oftruslees As set out in the Articles of Association The Board consists of at least three and not more than twelve appointed individuals. Truste¢s shall be appointed by the Board, either to replace a Trustee or as an additional Trustee, for a tern] of up to three years, any Trustee will be eligible for re-appointment if the Board thinks fit for a fiher tern] or terms of up to three years. Trustees may serve a maximum of three temis. Trustee induction and training New trustees undergo an orientation day to brief them on: their legal obligations under charity and company law, the Charity Commission guidance on public benefil, and inforn] them of the content of the Memorandum and Articles of Asso¢i8tion, the committee and decision-making pro¢esses, the business plan and recent firnCIal perfomlance of the charity. During induction they me¢t key employees and other trnstees. Trustees are encouraged to attend appropTiate external trainin8 events where these will facililate the undertaking of their role. Organisatio The board of trnstees administers the charity. The board meets quarterly and there are sub-committees covering operations and finance and audit w.Ch meet quarterly in advance of th¢ maill trustees meeting. A Chief Executive is appointed by the trustees to manage the day-to-day operations of Ihe charity. To facilitate effective operations, the Chief Executive has delegated authority, within ternis of delegation approved by the trustees, for operational matters including fanCe, employment and related activity. Relatedparties and ¢o-operation with other organisations None of our tStee$ receiv¢ remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager of the charity Wlth a Supplier or employee must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. Paypolicyfor senior slaff The board of directors, is the Trustee Board. The Senior Management Team (SMT), which includes the Chief Executive, are the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. All directors give of their time freely aDd no dir¢¢tor rec¢iv¢d remuneration in the year. Details of directors, expenses and related party trdnsactions are disclosed in note I I to the a¢counts. The pay of the senior staff is reviewed annually and the dir¢¢tors benclllnark against pay levels in charities of a similar size on a voluntary basis. Risk management The tsustee5 have a risk managemenl strategy which compriscs.. - a quarterly and annual review of the principal risks and uncertainties that the charity face: the ¢stablislunent of polici, systems and Procedures to mitigate those risks identified in the annual review. and - the implementation of procedures designed to minimise or manag¢ any potential impact on the charity should those risks materialise. Page 13
Trustees, responsibilities in relation to the financial statements The trustees (who are also the directors of Ealing Mencap for the pUoseS of company law) are responsible for pr¢paring the Report of the Trustees and financial slat¢ments 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 year which give a true and fair view of the state of affairs of the cbaritable company and of the incoming resources and applicatlon of resources, including th¢ incom¢ and expenditUTe, of the charitable company for that period, In preparing the financial statements, the lnteeS are required to.. select suitable accounting policies and ihen apply them consistently; - obs¢rve the n)ethods and principles in the Charities SORP FRSIO2. - make judgements and estimates that are reasonable and prudent,. state whether applicable UK accounting standards have been followed, subject to any material deparreS disclosed and explained in the financial statements; prepare ihe financial stat¢m¢nts on ch¢ going ¢oncem basis unless it is inappropriate to presume that the charity will conlinue in busincss. The trustees are responsible for keeping proper accounting records that disc105e with reasonable accuracy at any time the financial position of the charitable company and enabl¢ 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 itregularities. The trustees are responsible for the maintenance and integrity of the coOrate and financial inforniation included on th¢ charitable company's w¢bsite. Legislation in the United Kingdom governing the preparation and disseminats'on of financial statements may diff¢r from legislation in other jurisdictions. Statement as to disclosure to our auditors In so far as the trustees are aware.. there is no relevant audit infomiation of which the charitable company's auditor is unaware. and . the trustees have taken all steps that they ought to have taken to make tbemselves aware of arly relevant audit information and to establish that the auditor is awar¢ of that infomiation. The fmancial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document. the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Re¢ommend¢d Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of treland published on 16 July 2014. This report has been prepared in arxordance with the provisions applicable to companies entitled to the small companies exemption. This report was approved by the Board of Truslees OD 16th December 2024 and signed on its behalf, by: R Hegaty (Chair) Page 14
EALING MENCAP (A Company Limited by Guarantee) REPORT OF THE INDEPEIYDENT AUDITORS TO THE TRUSTEES OF EALING MENCAP We have audited the financial statements of Ealing Mencap (the 'charitable company,) for the year ended 31 March 2024 which comprise the Siatement of Financial Activities, Balance Sheet and Statement of Cash Flows and notes to th¢ financial statements including a summary of sigruficant aCcoUntg policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdorn G¢nerally Accepted Accounting Practice). Opinion on financlal statements In ow opinion th¢ financial statements: give a true and fair view of the state of the charitable company's affairs as at 31 st March 2024 and of its incoming resources and application of reserves, including its income and expenditure, for the period then ended. have been properly prepared in accordance with Charities SORP (FRSI 02). and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our Tesponsibilities under those standards are further described in the Audilor's responsibilities for the audit of the financial stalements section of our report. We are indepcndent of the cbaritable company in accordance with the ethical requirements that are relevant to our audit of the financial stat¢m¢nts in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities ID accordance with these requirements. We believe that the audit evidenrK we hav¢ obtained is sufficient and appropriate to provide a basis for our opinion, Coneluslons relating to going concern We have nothing to report in respect of the following matters in relation to which the ISA'S (UK) require us to report to you where.. the ITUSte¢s' use of the going concern basis of accounting in the preparation of the financial stslements is not appropriate; or the trustees have not disclosed in the financial statements any identified material uncertainti¢s that may cast significant doubt about the charitable company's ability to ¢ontiDUe to adopt the going concern basis of accounting for a period of at least 12 months from the date when the financial statements are authorised for issue. Other information The trustees are responsible for the other infomation. The other infornation comprises the information included in the trustees, annual report, other than the financial statements and our auditor's report thereon. 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 forni of assurance conclusion thereon. Page 15
In Connection with our audit of the fanCIal statements, our responsibility is to read the other inforn)ation and, in doing so consider whether the other infom)alion is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we id¢ntify such material inconsistencies or apparent material misstatements, we are r¢quired to detem]ine whether there is a material misstatemenl in the financial statements or a material misslatement of the other infomiation. If b&s¢d on the work we bave perfomed, we conclude that there is a material misstatement of this other iDfomiation, we are required to report that fact. We have notbing to report in this regard. Matters on which we are required to report by exception We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion.. the information given in the financial statements is inconsistent in any material respect with the trustees, report- or the charitable company has not kept appropriate accounting records. or the financial stat¢ment5 ar¢ nol in agreement with the accounting records and returns. or we have not received all tb¢ inforniation and explanations we require for our audit. Responslbhlitie$ of trustees As explained more fully in the trustees, responsibilities statement set out on page I l. the trustees (who are also 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 d¢t¢miin¢ is ne¢¢ssary to enable the preparation of financial statements that are free from material misstatemenL 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 applicabl¢, matters relating to going concern and using the going oncern basis of accounting unless the trustees either intend to liquidate the charitable company or to c¢as¢ operations, OT hav¢ no realistic alternative but to do so. Audltor's responslbilitles for the audit of finan¢lAI statements We have been appointed as auditor under s¢¢tion 144 of the Charities Aci 201 l and report in accordance with regulations made under section 154 of that Act. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstaterneDt. whethcr due to fraud or error, and to issue an auditor's r¢port that includes our opinion. Reasonable assurance is a high level of assurance, bul it is not a guarantee that an audit conducted in accordance wlth ISAS OJK) will always detect a material iliisstatement when it exists. Misstatements can arise from fraud or etror and are consid¢red 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. As part of an audit in accordance with ISA5 (UK), we exercise professional judgement and maintain professional scepticism throughout the auth't. We also.. Page 16
Identify. and as8ess the risks of material J)Jisst8tement of the fiiiancial statements, whether due to fraud or error. design and perfomi audif pi'oceduT¢S responsive to tbose risks. and obtain audit evidence that is sufficient and appropriate to provide a basis for OUT opinion. The risk ot not detecting a material misstatement resulting frorn fraud is hi8lier than one i'asuliing f1M eri'or as fraud may involve collusion , Forgeiy, inientional omissions. misreprcsenlatiotss, or tbe override of iuternal control. Obtain an understsnding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the offectivwiess of the charitable company's intenial colltrol. Evalua* the appropriateness of accounting policies used and the reasonableness of accounting estimates aijd related disclosures made by tije truste¢s. . Conclude on the appropriateness of tlie Intees, use of th¢ going concern basis of accounting and, based on the oudil evidence obtsined, wheihcr a mut¢riul uucertainty exists related to ¢vcnts or conditions tliai inay cast significant doubt on the charitable company's ability to continue as a 80ing concern. Tf we conclude that a matei'iol uncertainty exists. we are r¢quir¢d to draw attention in our auditoi s report lo the related disclosiires in the financial slalements or. if sucb disclosures are inadcquate, to modify our opinion. Our conclusions ar¢ based on the audil evidence obtained up to Ilie date of oui. auditor's repoit. However, futu1¢ events oi. conditions Inay cau$¢ lh¢ charitsble company to cease lo continue as a going concern. Evaluate tl)e ovcrall presentation. stiucture and content of th¢ fuiancial stal¢menls. including tlie disclosures. and wbctliei. th¢ fJnaLicial statements reprcseut Ilje underlytng li'ansactions and cvcnts in a maniici thot acl)ieves fnir presentation. We communicate widi those cliarged witlj gov¢Jnance re8Drding, among otlier inalte. the planned scope and timing of tbe 3udil and significhnt audit findings, includin8 aiiy significant deficiencies in intemal control tliat we idents'fy during our audit. Us¢ of report This report is made solely to the charitable company's trustees, as a body, in accordance wlth iegulations mad¢ under section 154 of the Ch8rities Act 201 l . Our audit work has been Lindert8k¢n $0 Ihat w¢ n)ight state to tlie ¢barithble coinpaiiy's knst¢¢8 tliose matters we are reqiurcd to ststc to Ihem in gn ouditor's report and for no other puipose. To the fullest extent perniitted by law, we do not accepl oi. assume responsibility to anyone other than the charitable coinpany and the cl)antsble company's tNSiee6 as a body, for our audil work, for Ihis i'cport, or for the opinions we b Wenn Townsend Chartered Aecountlnts Stotutory Au Date: 2024 Wenll TownseDd is eligible to act hs 4D auditor in tenns of se¢tAou 1212 of the Compani¢s Act 2006. Page 17
EALKNG MENCAP (A Company Limited by Guarantee) Statement of Financial Affairs (intorporatiog the Income and Expenditure Account) Year Ended 31st March 2024 Unrestricted Re$tri¢ted Total funds Total funds Funds Funds 2024 2023 Note Income Donations and legacies Cbarirable activities Investments Total income 3,902 924,466 2,968 931336 3,902 1,797,624 4,009 1805 535 9,573 1.725,440 4,153 1739 l66 873,158 1,041 874 199 Expenditure Charitsble activities Total expendlture (1,080,078) (860,325) (1,940,403) (1,818,295) J 080 078 860 325 1940 403 1818 295 Realised gains / (losses) on investments Unrealised gains l (losses) on investments (173) (173) (9.459) Net Income / (expendlture) (148,915) 13,874 (135,041) (88,588) Transfers 11.771 (11,771) Other recognised gains l 005ses): Gains l (losses) on revaluation of fixed assets Net movement in funds (137,144) 2,103 (135,041) (88,S88) * Reconciliation of funds Total ndS brought forward Total funds carried forward 762,270 62S 126 1,072,200 1074 303 1,834,470 1699 429 1,923,058 1834 470 The statement of financial activities includes all gain5 and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 22 to 35 forni an inte1 part of these financxal statements. Page 18
EALING MENCAP (A Company Limited by Guarantee) Statement of Financial Affairs- Previous Year (Incorporating the Income and Expenditure Account) Year Ended 31st March 2023 Unrestricted Funds Restricted Totsl funds Funds 2023 Note Income Donations and legacies Charitable activities tnvestments Total Income 9,573 862,237 3,210 875,020 9,573 1,725,440 4,153 1,739,166 863,203 943 864,146 Expenditure Charitable activities Total expendlture (974.174 (974,174) (844,121 (1,818,295) 844,121) (1,818,295) ReAlis¢d gains / (losses) on investments Unrealised gains / (losses) on investments (9,459) (9,459) Net Incorne l (expendlture) (108,613) 20,025 (88,588) Transfers 99,885 (99,885) Other recognl$ed galns l (losses): Gains / (losses) on revaluation of fixed assets Net movement In funds 8,728 79,860 88,588 Reconelliation of funds Total funds brought forward Total funds carried forward 770,998 762,270 ,152,060 1,072,200 1,923,058 1,834,470 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from Continuing activities. The notes on pages 22 to 35 forni an int¢gral part of these financial stat¢ments. Page 19
EALING MENCAP (A Company Limited by Guarantee) COMPANY NUMBER: 03039319 Balance Sheet Year Ended 31st March 2024 Note 2024 2023 Fixed assets Tangible assets Investments Total fixed assets 15 16 1,142,039 210.305 1,352,344 1,159,188 213,778 1,372,966 Current assets Debtors Cash at bank Total current assets 17 113,292 576,488 689,780 58,056 890,998 949,054 Liabilities Creditors falling due within one year Net current assets 18 (162,517) 527,263 (303,277) 645,777 Tolal assets less current Ilabllltles 1,879,607 2,018,743 Creditors falling due after more than one year Nel assets 20 (180,178 1699 429 (184,273) 1834 470 The fupd$ of the chgrity: Restricted income funds Restricted incom¢ funds: Revaluation Reserve Unrestricted funds Total charlty funds 21 594,727 479,576 625,126 1,699 429 592,624 479,576 762,270 1,834 470 For the year ended 31 March 2024 the company was entitled to exemptlOD from audil under section 477 of the Companies Act 2006 relating to small companies but as this company is a charity, it is subject to audit under the Charities Act 2011. Directors, responsibilities: The members bave not required the company to obtain an audlt of its accounts for the year in question in accordance with section 476- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accountthg records and the preparation of accounts. Tlivse accounts have been prepared in accordance with the provision5 applicable to companies subject to the small companies, regime and in a¢¢ordance with FRS 102 and the Charities SORP {FRS 102). These financial statemenls set oul on pages 18 to 35 were approved and authorised for issue by the Trustees on 16th December 2024 and signed on their behalf by.. R HEGARTY, CHAJR The notes on pages 22 to 35 forni an integral part of these financial ststements. Page 20
EALING MENCAP (A Company Limited by Guarantee) Statement of Cash Flows as at 31$t March 2024 2024 2023 Cash flows from operating activities Net cash provided by (used in) op¢rating activities Note (a) (286,884) (286,884) 111,617 111,617 Cash nows from Inve5tlng aetlvitles: Dividends and interest from investments Disposal of inv¢stments Purchase of property, plant and equipment Net cash provided by {u5ed in) investing a¢tivitles 4,009 3,300 (29,557) (22,248) 4,153 4,153 Cash flows from financing activities: RepanentS of bOoWing Net cash provlded by (used In) financlng actlvltles (5,378) 5,378) (7,482) 7,482 Change in cash & cash equivalents in the reporting period 314,510) I08 288 Cash and cash equivalents at start of the reporting period Cash and cash equivalents at end of the reporting period 890,998 576,488 782,7JO 890,998 Note (a) Net movement in funds Depreciation Dividends and interest from investments (Gains)/losses in value of investments Gains l (losses) on revaluation of fixed assets Loan repayments Decrease /(increas¢) in debtors tncrease l (decrease) in creditors (135,041) 46,706 (4,009) 173 (88,588) 45,298 {4,153) 9,459 5,378 (55,236) (144,855) 7,482 60,140 81,979 Net cash inflow from operating activities 286,884 111,617 The notes on pages 22 10 35 forni an integral part of these financial statements. Page21
EALING MENCAP (A Company Limited by Guarantee) Notes to the Financial Statements for the year ended 31st March 2024 l. A¢eounting Policles The principal accountiTJg policies adopted, judgements and key sources of estimation uncertainty in the preparation of the fancial statements are as follows: Basis of preparation The charity constitutes a public benefit entity as defmed by FRS 102. 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 applicabl¢ in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of treland (FRS 102), the Chariti¢s Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it appli¢s from l January 2015. Ealing Mencap meets the definikn'on of a public ben¢fit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise ststed in the relevant accounling policy note. Income Membership subscriptions, donations and fund raising income are accounted for when received by the Company, Other income is accounted for on an aCcnlS basis as far as is pNdent to do so. Incomc included any income tax recoverable thereon. It is the charity's policy to sbow income before deduction of expenses except where otherwise stated. Government Grants Grdnts income was received from the London Borough of Ealing, London Bornugb of Hounslow and the Greater London Authority. The sums are detailed in note 13. Interest recelvable Interest on funds held on deposit is included when receivable and the amount can bc measured reli¢ibly by the charity; this is nornially upon notification of the interest paid or payable by the Bank, Page 22
EALING MENCAP (A Company Limited by Guarantee) Notes to the Financial Statements for the year ended 31st March 2024 Fund accounting Unrestricted funds are available lo spend on activities that further any of the purposes of charity. Designated funds are unresincted funds of Ihe charity which th¢ iTUStees have decided at their discrelion to set aside to use for a specific PUTpose. Restricted ftmds are donations wbicb th¢ donor has specified are to b¢ solely used for particular areas of the charity's work or for specific projects. Expenditure And irrecoverable VAT Expenditwe is recognised once there is a legal or constn]ctive obligation to mak¢ a paent to a tkn'rd party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity beadings: Expenditure on charitable activities includes the costs of delivering services & other activities together with their associated support ¢osts trrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred, Allo¢atlon of Support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's activities. These costs bave been allocated to expenditure on charitable activities. The bases ori which support costs have been allocated are set out in note 9. Operatlng le4$e$ The charity classifies the le&8e of printing and other equipment as operating leases. the title to the equipment remains wilh the lessor and Ihe equipment is replaced before the end of its economic lif¢. Reotsl charge5 are Charg on a straight line basis over the lerni of the leasc. Tangible red assets Depreciation is Provided at the following annual rates in order to write off each asset over its estimated useful life: Freehold buildings: Depreciated over 30 years, straight line method Motor vehirle$.' 250/0 on cost Office equipment: 250/0 on cost Freehold Land and Buildings are included in thc balance sheet at fair value and are professionally revalued every thrtt years. Any change in fair value is recols¢d in the statement of financial activities. Page 23
EALING MENCAP {A Company Limited by Guarantee) Notes to the Flnancial Statements for the year ended 31st March 2024 Debtors Trade and otber debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand Cash at bank and cash in hand includes cash and short tenn highly liquid investments with a short maturity of three months or less from the date of aquisition or opening of the deposit or similar account. CredAtors and provfishons Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the tTansfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Credilors and provisions are noTmally recognised at Iheir settlement amount after allowin8 for any trade discounts due. Financial instruments The charity only h&8 fjnancial assets and fjnancial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recogniscd at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Pensions Employees are automatically enrolled into a defined Contributions pensions scheme operated by B&CE Peoples Pension. Employees can subsequently opt out. Employees Joining th¢ scheme, ¢ontra¢t directly with the pension company. The charity makes a malching contribution of 30/0 of qualifying earnings to this pension scheme and acts as agent in collecting and paying over employee pension contributions. The contributions made for the accounting penod are treated as an expense and were £27,435 (2023.. £18,489). Listed Investments Investments are a forn] of basic financial iDStrument and are initially recognised at th¢ir transaction value and subsequently measured at their fair values as at the balance sh¢et date using the closing quoted market pric¢. Any change in fair value will be recognised in the statement of financial activities. Page 24 .
EALtNG MENCAP (A Company Limited by Guarantee) Notes to the Financial Statements for the year ended 31st March 2024 2. Legal staths of the charity Ealing Mencap is a charitable company incorporated in England under the ComE>anies Act 2006. In the event of the charity being wound up. the liability in respect of the guarantee is limited to £ I per member of tbe charity. The address of the registered office is given in the charity infomiation on page 9 of these financial slalements. The nature of the charity's operations and principal activities are to promoie Care, treatment and education for children and adults with a learning disability and to secure provisions and services commensurate with their needs. 3. Financial Performxnce of the eharity The Statement of Financial Activitics states the financial perforniance of the charity. 4. Income from donations and legacles 2024 2023 General doDations Legacies 3,902 9,573 3,902 9,573 All income from donation$ and legacies was unrestricted (2023 - £nil was restricted). 5. Incorne from charitable #ctivities 2024 2023 Grants receivable - Restricted - Unrestricted 856,482 200,433 1,056,915 16,178 724,533 1,797,626 Check SOFA fig 857,864 171,855 1,029,719 Individual budgets and direct payments (r¢stricted) Individual budgets and direct payments {unrestri¢ied) 694,611 1,725,440 6. Investment income 2024 2023 Interest received Dividends 75 3,934 4,009 34 4,119 4,153 Page 25
EALING MENCAP (A Company Limited by Gu8rantee) Iyotes to the Financial Statements for the year ended 31st March 2024 7. Analysis of expenditure on charitable activitles Access & advocacy services Children Real Me, and Young Gateway & People other Total Note Staffing and r¢la¢ed costs Projects, external costs Other direct activity costs Premises costs inc. depreciation R¢nt & venue hire Support & goveman¢e 134,719 453,564 83,353 94,606 530,608 759,933 453,564 248,676 95,710 71,603 310,917 16,255 149,068 95,710 38,189 278,684 33,014 23,252 400 8,981 727,902 120,242 1,092,259 1,940,403 Analysis between restricled and unrestricied expenditure: Restricted Unrestricted 722,409 5,493 727,902 104,758 987,501 1,092,259 827,167 1,113,236 1,940,403 120,242 120,242 Expenditure on charitable activities was £1.940,403 (2023.. £1,827,670) of which £1,113,236 was unrestricted (2023: £983.549) and £827,167 was restricted (2023.. £844,121). 8. Summory Analysls of expendlture and relAted Income for charitable actlvltles This table shows the cost of the three main charitable activities and the sources of income directly to support those activities. Acce$$ & advocacy servlces Children Real Me, and Young Gateway & People other Total Costs Personal budgets and direct payments Direct grant support (727,902) (120,242) (1,092,259) (1,940,403) 1,725 738,985 740,710 57,665 275.529 1,056,914 723,720 Net income 4,182) (60,852 77,745 142,779 Page 26
EALG MENCAP (A Company Limited by Guarantee) Note5 to the Financial Statements for the year ended 31st March 2024 9. Analysis of governance and support costs The charity initially identifies th¢ Costs of its support functions. It then identifies those costs which relate to govemance. Having identified its governance costs, the remaining support costs together with the governance costs are apportioned between the charitable activities undertaken (see note 7) in the year. Refer to the table below for the basis for apportionment and the analysis of support and governance costs. General Support Governance Total Basls of Apportionment Salary, wag¢s & related costs 201,022 201,022 Apportion¢d on an income basis 32,201 except where limited by grant 22,426 conditions or where specific e05t 6,000 allocatkons identified, General office costs 32,201 Premises costs inc. depreciation 22,426 Audit fees & annual report 6,000 Finance, ItR & Consultancy 49,268 49,268 Legal 304,917 6,000 310,917 Page 27
EALING MENCAP (A Company Limited by Guarantee) Notes to the Financlal Statements for the year ended 31st March 2024 10. Net incomel(expenditure) for the year This is Stated after charging: 2024 2023 Operating leases Depreciation Mortgage interest payable Audit fees 54,944 46,706 15,290 6,000 46,595 45,298 10,056 6,000 122.940 107,949 11. Analysls of Staff costs, trustee remunerAtfion and expenses, and the cost of key management personnel 2024 2023 Salaries and wages Social security costs Pension costs 823,191 57,128 27,435 824,348 68,677 18,489 907,754 911,514 No employees had employee benefits in excess of £60,000 (2023.. nil). Pension costs are allocated to activities in proportion to the related staffing costs incurred. The charity trustees were not P2id or received any other benefits from employment with the Charity in the year (2023: £nil) neither were they reimbursed expenses during the year (2023.. £nil). No charity trustee received payment for professional or other 5¢rvires supplied to th¢ rharity (2023.. £nil). The key management persoDDel of tbe chlty comprise the trustees and the Chief Executive Officer (a change of posl-holder with 2 months overlap took place dwing the year). The total employee benefits (including empLoyer pension contribution but excluding employer national insurance) of the key management personnel of the charity were £72,983 (2023: £46,428). Page 28
EALING MEIYCAP (A Company Llmited by Guarantee) Notes to the Financial Statements for the year ended 31st March 2024 12. Stsff numbers The average monihly head count was 36 staff (2023: 36 staffj and the averag¢ monthly number of full- time equivalent employees (including c&sual and part-time staffj during the y¢ar were as follows: 2024 Number 2023 Number Community car¢ services Management and administration 24 24 28 29 13. Government grants 2024 2023 ocal authori LB Ealing - Access, advocacy, children's activities LB Houn51ow - Travel training 697,710 137,729 736,263 124,313 C¢ntral Government Eduction and Skills Funding Agency . Greater London Authorlty 1,500 49,508 69,789 14. Corporate tsxatlon The charity is exempt from tax on income and gains falling wlihin Section 478 of the CoOration Tax Act 201 O to the extent that thes¢ are applied to its cbaritable objects. Page 29
EALING MENCAP (A Company Limited by Guarantee) Notes to the Financial Ststements for the year ended 31st March 2024 15. Tangible fixed assets Freehold Land Freehold Office & Buildings Other (Property) Equipment Total Cost Balance as at 1.4.23 AdditlODS Disposals R¢valuation Balance as at 31.3.24 136,998 1,113,003 29,557 97.646 ,347,647 29,557 136.998 1,142.560 97,646 1,377.204 D¢preciatlOD Balance as at 1.4.23 Charged for year Disposals Revaluation Balance as at 31.3.24 (90,813) (46,706) (97,646) {188,459) (46,706) (137,519) (97.646) (235,165) Net book value 31.3.24 136,998 1,005,041 1,142,039 Net book value 31.3.23 136,998 1,022,190 1,159,188 The freehold land and buildings were revalued by Martin & Pole Cbartered Surveyors in June 2022. The Historical Cost of freehold land and buildings was £1,079.557 at 3 1st March 2024. 16. Investments 2024 2023 Market value as at l April Addilions Disposals Net investment gains / (losses) Market value as at 31 st March 213.778 223,237 (3,300) (173 210,305 (9,459 213,778 Historical cost as at 31 st March 175,972 179,272 UK Fixed interest UK Equities Investrnent Trusts Overseas Equities 61,010 86,513 40,400 22,382 210,305 64,163 73,559 45.946 30,110 213,778 Page 30
EALtYG MENCAP (A Company Limlted by Guarantee) Notes to the Financial Statements for the year ended 31st March 2024 17. Debtors 2024 2023 Amounts falling due after one year.. Lease deposit Amounts falling du¢ within one year.. Tradc debtOTS Other debtors Prepayments 18,750 18,750 59,347 14,730 5,000 19,576 58,056 35,195 113,292 18. Credltors Amounts falling due within one year 2024 2023 Tax and social security Accruals and deferred income Trade and other creditors Loan due within one year 16,786 71,837 67,845 6,049 162,517 16,568 138,089 141,288 7,332 303,277 19. Deferred Income Defe¢d income comprises amounts received from 8rant and fundin8 bodies that relate to income awarded relating to th¢ following financial year. 2024 2023 Balance at I st April Amount released to income earned from charitable kctivities 124,203 (124,203) 39,638 39,638 68,284 (68,284) 124,203 124,203 Amount defeed in year Balance at 3 1st March 20. Credltors: amounts falling due after more than one year Th¢ Mortgage of £186,227 is secured on Entetprise Lodge, Stockdove Way. The initial mortgage of £279,000 is repayable over 25 years. The interest rale is 3Q/o above bas¢ rat¢. intercst payable for the year was £15,290 (2023: £10,056). The registered cbarge is dated 27th July 2012 2024 2023 Mortgag¢ balance du¢ after more than one year (see note 23) 180,178 184,273 Page31
EALKNG MENCAP (A Company Llmited by Guarantee) Notes to the Financial Statements for the year ended 31st March 2024 21. Analysis of charitable funds Balance Ineoming 1.4.23 Resources aDd Designation Resources Expended Transfers Investment tolfrom gainlooss) restricted funds Funds 31.3.24 Analysis of movements in unrestricted funds: Gen¢ral fund 135,010 931,336 Designated (reserves) 458,000 Designated (Survive & 169,260 Thrive) (973,383) 11,771 (173) 104,561 458,000 62,565 (106,695) 762,270 931,336 (1,080.078) 11,771 (173) 625,126 Analysis of movements in restricted funds: Freehold landlproperty 679,612 Revaluation reserve 479,576 Mortgage (191,605 Enterprise Lodge 967,583 Enterprise Lodge- development Fund EAS Chjldren in Need Connect Ealing Participation City Bridge Trust Project Search (Ealing) Project Search (Slough) Advice Resltence Fund CtN Employability Saturday Youth Club COMF Jan-Jun'22 GLA- Advice In Community Settings grant (17,149) 662,463 479,576 (186,227) 955,812 5,378 (11,771) 4,561 1,041 559,700 (1,051) (548,605) 4,551 11,095 1,863 6,325 15,212 7,700 8,229 4,264 12,443 1,863 9,858 49,000 (3,533) (47,742) 13,954 7,700 1,706 84,610 17,838 2,772 26,671 (78,087) (13,574) (17,101) (26,671) 26,772 22,521 2,065 2,513 22,521 2,065 16,388 69,789 (55,914) (R) LBE I NW London ICB Mental Health FY23 LBE Winter Crisis D¢c22- May23 Household Support Fund Sports England 39.593 (36,837) 5,255 18,041 13,327 (31,210) 158 173 249 1,072,200 173 249 1,074,303 874,199 860,325 (11,771) Page 32
EALING MENCAP (A Company Limited by Guarantee) Notes to the Financial Statements for the year ended 31st March 2024 21. Analysi$ of eharitable funds (continued) Name ofrestrictedfvnd Enterprise Lodge DCrip1t0n, nalure andpUrpOs ofthefvnd.. Represents the net value of the freebold land & building after deducting the outstanding mortgage and depreciation. The fund ensures Ealing Mencap maintains a physical centre for its charitable operations. The original grant funding and donations were conditional on them being used to fund the purchase of land and construction of a building. Enterprise Lodge Development Fund To provide funding as required for developments (c.g. new specialist facilities) at Enteryrise Lodge. Ealing Advice Service is supported by grant funding from the London Borough of Ealing. It was fonnerly known as ESAS. Connect Ealing is a group of 7 local charities workjng together to reduce social isolation and increase connections for people across the Ealing borough. Awarded io run residential trips for Children. EAS Connect Ealing Child in Need Participation (fomierly Inclusion) A group of elected representatives who campaign for people with learning disabilities in Ealing. To provide travel and transport advice. Project Search is a supported internship programme delivered in parthersbip by EaliDg Mencap and West London College. Restricted funds supporting Ealing M¢ncap's Advi¢¢ service. The proje¢t assisted adults with employment skn'lls and opportunities funded by Children in Need. Saturday Youth Club including funding from LB Ealing (includes Holiday funding) Community-based support for those disproportionately impa¢t¢d such as the BAME population. Funded by LB Ealing. GLA - Advice tn Community Settings Delivers targeted interventions to help famllies or individuals on low or grant (R) no incomes to access advice and support. Funded by the Greater London Authority. City'Bridge TTrt Project Search (Ealing) & Project Search (Slough) Advice Reslience Fund CIN Employability Saturday Youth Club COMF Jan-Jun'22 LBE I NW London ICB Ment21 Health NHS nded Mentsl Health project. FY23 LBE Winter Crisis Dec22-May23 Household Support Fund Targeted fidIllg for those facing hardship during the winter. A fund provided by LB Ealing to enable emergency payments to be made to residents of the borough for help with household bills Sports England D¢signated (Survive & Thriv¢} Sports coacbing sessions Designated to redevelop and refocus strategic aspects of our charitable work including the new Parent Support Service. Page 33
EALING MENCAP {A Company Limited by Guarantee) Notes to the Financial Statements for the year ended 31st March 2024 22. Analysis of net assets between funds Unrestricted Restricted funds funds Total 2024 Tangible fixed.ass¢ts Cash at bank and in hand Other net current assetsl(liabilities) Creditors of more than one year 210,305 418,359 (3,538) 1,142,039 1,352,344 158,129 576,488 (45,687) (49,225) (180,178) (180,178) 1,074,303 1,699,429 625.126 Unrestricted Restricted funds funds Total 2023 Tangible fixed assets Cash at bank and in hand Other net current assels/(liabilities) Creditors of more than one year 213,778 1,159,188 1,372,966 657,178 233,820 890,998 (108,686) (136,535) (245,221) (184,273) (184.273) 762,270 1,072,200 1,834,470 23. FlnancAal In5trumentS Financial insiruments measured al amortised cost comprise tbe mortgage provided by Barclays Bank PIC to the charity secured on the freehold land and buildings at Enterprise Lodge, Stockdove Way, Perivale. Middlesex. The initial mortgage of £279,000 is repayable over 25 years. The interest rate is 3 /0 above base rate. 2024 2023 Mortgage repayable - less than l year Mortgage repayable - within I to 2 years Mortgage repayable - within 2 to 5 y¢ars Mortgage repayable in over S years 6,049 7,053 24,967 148,157 7,332 8,518 29,553 146,202 186,226 191,605 24. Post Balance Sheet Events The trustees were not aware of any post balance sheet events at the date of approval of the 2023 financial statements and accordingly there are no related provisions. Page 34
EALING MENCAP {A Company Limited by Guarantee) Notes to the Financial Statements for the year ended 315t March 2024 25. Operatlng legse$ 2024 2023 Land and buildings due". Within one year Between one and five years More than five years 37,500 150,000 46,875 37,500 150,000 84,375 Office equipment due: Within one year Between one and five years More than five years 13,720 18,876 29,714 The totsls above represent the total future minimum lease payments under non-cancellable operaling leases. 2024 2023 26. Capital Commitments Capital exp¢nditure that has been contracted for but has nol been provided for in the financial statements None None Capital expenditure that has been authorised by the Board but has not yet been contracted for None None 27. Related Party Transactlons One trustee h&$ a family member in paid employment at standard pay rates with the charity at a salary of £17,400 (2023 £16.243). Page 35