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← Sheffield Mencap

2025-03-31-accounts

SHEFFIELD MENCAP (A company limited by guarantee and not having a share capital)

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

SHEFFIELD MENCAP

CONTENTS

FOR THE YEAR ENDED 31 MARCH 2025

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SHEFFIELD MENCAP LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

STATUS The organisation is a charitable company limited by guarantee and governed by its memorandum and articles
ofassociation. The charity exists as a separate legal entity and is independent ofthe national charitythe Royal
Mencap Society.
DIRECTORS &TRUSTEES The directors of the charitable company (‘the charity”) are its trustees for the purpose of charity law and
throughout this reportare collectively referred to as the trustees. In accordance with theArticles ofAssociation
the trustees are nominated and elected by the members in general meetings. The elected trustees have the
powertoco-opt othermembers totheboardoftrustees to fill specialist roles.Thetrustees are normally elected
on the basisthattheyare suitablyexperienced to carry out the functions expectedfrommembersofthe board.
The trustees serving during the period and since the period end were as follows:
‘ K. Pugh - Chair
A.J. Tkacz - Treasurer
J.A. Badger - Vice Chair
M. Baxter
J. Thompson
C.A. Carter-Shepherd
X. Fu
B. Delaney
M. Bajin - Appointed 4 Jun 2025
S. Frodsham - Appointed 4 Jun 2025
E.O. Harrigan - Appointed 6 Aug 2025
N. Cosgrove - Resigned 6 Apr 2024
S. Croall - Resigned 10 Dec 2024
C. Sterry - Resigned 13 Nov 2024
D. Wand - Resigned 13 Nov 2024
COMPANY SECRETARY D. Swindlehurst
CHIEF EXECUTIVE D. Swindlehurst
SENIOR MANAGERS Jonathan Raimondi
Kelly Daubney
COMPANY NUMBER 3168775
CHARITY NUMBER 1056155
REGISTERED OFFICE Norfolk Lodge
Park Grange Road
Sheffield
$2 3QF
BANKERS Lloyds Bank plc
1 High Street
Sheffield
$1 2GA
STATUTORY AUDITORS Marriott Gibbs Rees Wallis Limited
Unit 4
Broadfield Court
Sheffield
S8OXF

1

SHEFFIELD MENCAP

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual directors’ report together with the financial statements of the charity for the year ending 31 March 2025 which are prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

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 to the UK and Republic of Ireland published in October 2019.

Legal and administrative information set out on page 1 forms part of this report.

Objects and activities of the charity

Our vision is that all people with a learning disability and their carers in Sheffield are valued, included and respected so they can live fair, full and happy lives. Our charity exists to provide and support activities and services that improve the quality of life for people with learning disabilities and their carers in Sheffield. To achieve this object, the charity delivers a diverse range of services which are all built on the following values:

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Values| |e|Community|supporting people|to|be|active|members|and|full participants|of their community| |e|Relationships|facilitating|social connections and positive|relationships| |°|Independence|providing|choice|and|opportunities|to|build|skills|for|life| |e|Confidence|encouraging people|to|believe|in|themselves|and recognise|their potential| |e|Wellbeing|promoting|better physical,|mental and|emotional|health|

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Public benefit

The trustees consider that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Charities Commission and that the detailed review of activities, set out in this Annual Report, demonstrates that the charity delivers public benefit.

Governing Document

Sheffield Mencap is a company limited by guarantee governed by its Memorandum and Articles of Association incorporated 6 March 1996 as amended by special resolution dated 14 February 2005. 3 June 2010 and 4 June 2025. It is registered as a charity with the Charity Commission.

Organisation

The board of trustees comprises of up to 16 members who meet bi-monthly to administer the charity. The Chief Executive is appointed by the trustees to manage the day-to-day operations of the charity. The list of the trustees and method of election are given in full on page 1.

Key Management Personnel Remuneration

The remuneration of the key management personnel is set using benchmarks and consideration of comparable and relevant salaries relating to similar employment positions. Any uplift in remuneration is approved by Trustees and considers the current financial position of the charity.

Financial review

Financial sustainability is a key priority for Sheffield Mencap and Gateway. The trustees monitor the income and expenditure throughout the year which also includes the management of funds brought forward to ensure that the charity only expends available funds.

The net income for the year amounted to £397,832 (2024 - net income £82,348). Of this net amount, general funds increased by £418,526 and restricted funds decreased by £20,694. Total funds now stand at £1,466,866 (2024 - £1,069,034).

2

SHEFFIELD MENCAP

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Service offer

We currently run the following range of services and activities:

Gateway

Our long-established and much-loved evening social and leisure service runs on four nights each week and continues to attract large numbers of members. There are three adult evenings all of which depend on volunteers to help deliver activities. A varied range of Music, Art, Sport and Cooking activities are provided. We also have a children and young people's club running each Thursday evening and parents are encouraged to stay and meet for mutual support.

Activity and Learning Hub

This service runs 5 days a week at Norfolk Lodge and is extremely popular with our members who fund their place through their social care plan. The Activity and Learning Hub offers a wide range of accredited and non-accredited sessions to our members to provide engaging, challenging and creative opportunities for development and progression.

Carers Support Services

These highly valued services provide practical support to family carers of people with learning disabilities and comprises of advice and information work and an outreach project, offering creative group work and specialist advice. We also deliver a popular ‘Lunch Club’ giving opportunity for carers and the people with a learning disability to meet up every month for fun, friendship and a hot meal.

Out & About

Out and About provides a flexible short breaks service to people with a learning disability and their family carers. The project runs small group activities in the community in the evenings and weekends and also incorporates a wide range of sports and fitness sessions delivered at Norfolk Lodge and elsewhere.

Children’s Services

We provide a range of projects for Children and Young People, including the Short Breaks Service running on Saturdays and in school holidays, Social clubs and Saturday Stars supporting children and young people develop their communication skills and confidence, and the very popular Children’s Fitness group.

Health and Wellbeing Services

We continue to have a range of services to improve the health and well-being of our members and carers. These include work to support people with learning disability to access primary care and preventive health programs, employing a specialist Learning Disability Nurse to work with primary and secondary care on access and reasonable adjustments, and group sessions with members to improve diet, exercise and take up of screening programs.

Reserves policy

The executive committee have developed a policy whereby the unrestricted funds not committed or invested in the tangible fixed assets (the free reserves) the charity holds should be six months of the resources expended. At this level, the trustees feel that they would be able to carry on the charity's activities in the event of a significant drop in funding, and if required, allow sufficient time to close down services with enough notice that our members have a chance to find an alternative service to reduce distress and anxiety. It would then be necessary to consider how funding would be replaced or the activities of the organisation changed. The free reserves at 31 March 2025 were £582,742 which represents around 6 months of total expenditure.

Future strategy

The challenges and context, alongside our success in delivering significant improvements and change in recent years, put us in a good place as we move into this new business planning cycle. We have set our priorities for the next three years as to:

  1. Increase choice and opportunities for people with a learning disability and their families across Sheffield. 2. Develop the voice and visibility of people with a learning disability and their families in Sheffield.

  2. Improve our service to people with a learning disability and their families though investment in our organisation.

Investment policy

In accordance with the company’s Memorandum and Articles of Association, the trustees have power to invest monies of the Charity not immediately required for its purposes, as may be thought fit. The management committee will consider suitable investments, securities or properties at such time as the level of reserves justifies a change in the current arrangements.

3

SHEFFIELD MENCAP

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Principal funding sources

The development individual budgets and plans means that everyone who chooses to use our services can pay for their place out of their own funds or via the local authorities payment framework. We also look to Charitable Grants and Foundations for support, alongside grants from the public sector, and place a value on our services by charging low cost ‘subscriptions’ for attending where required. We also have a limited number of public sector contracts to deliver parts of our Children’s and Health services.

Fundraising policy

Sheffield Mencap and Gateway procures funds through grant and trust fundraising, community fundraising and donations and legacies. During the financial year 2024/25, Sheffield Mencap obtained grants written by our Fundraising Manager. Sheffield Mencap’s financial affairs are be conducted in a responsible manner, consistent with the ethical obligations of stewardship and legal requirements of Charity Commission regulations. The Fundraising Manager is a member of the Institute of Fundraising which sets out a standard for Fundraisers and abides by this standard in their work for Sheffield Mencap and Gateway.

Sheffield Mencap closely monitors any individual or organisation that solicits funds on its behalf to ensure adherence to donor intent as well as accountable, transparent and responsible fundraising practices. The CEO monitored the activities carried out by the Fundraising Manager through regular meetings and review. There were no complaints received by the charity in relation to its Fundraising activities during the financial year 2024/25.

Donors’ privacy will always be respected and records will be kept confidential in line with our Data Protection Policy that is fully compliant with the 2018 Data Protection Act. Donors’ have the right to see their own record, to challenge its accuracy and to have their details removed. All requests from donors or prospective donors requiring that fundraising contact cease will have their request actioned by Sheffield Mencap. Sheffield Mencap does not share the personal data of individual donors with any external party.

Risk review

We hold, maintain and regularly update a Risk Registerto ensure that the main organisational and operational risks are well managed.

Trustees’ responsibilities in relation to the financial statements

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

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

The trustees are responsible for keeping adequate accounting records that 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.

4

SHEFFIELD MENCAP

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

Statement as to disclosure to our auditors

In so far as the trustees are aware: ¢ there is no relevant audit information, of which the charity's auditor is unaware; and * the trustees have each taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

Members of the executive committee and members of the charity

Members of the executive committee, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 1. No remuneration or expenses are paid to the directors in respect of their duties as trustees.

Members of the charitable company guarantee an amount not exceeding £1 to the assets of the charitable company in the event of winding up.

Auditors

Marriott Gibbs Rees Wallis Limited were appointed as the charitable company’s auditors and have expressed their willingness to continue in that capacity.

Approval

This report has been prepared taking advantage of the small companies’ exemption of section 415A of the Companies Act 2006.

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Approved by the Executive Committee on I2t Nevenber * and signed on its behalf by:
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4 } r
K. Pugh - Director and Trustee
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5

SHEFFIELD MENCAP

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS

FOR THE YEAR ENDED 31 MARCH 2025

Independent Auditor’s Report on the Financial Statements to the Members of Sheffield Mencap

Opinion

We have audited the financial statements of Sheffield Mencap (the ‘charitable company’) for the year ended 31st March 2025 which comprise the Statement of Financial Activities (Including Income and Expenditure Account), Balance Sheet, Statement of Cash Flows and notes to the financial statements, including 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: ° give a true and fair viewofthe state of the charitable company’s affairs as at 31st March 2025, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; ° have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; 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 responsibilities under those standards are further described in the Auditor's 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 UK, including the FRC’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 auditor's 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.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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. Opinions 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 (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and ° the directors’ report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the 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 directors’ report included within the Trustees’ Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: ° adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or ° the financial statements are not in agreement with the accounting records and returns; or ° certain disclosures of directors’ remuneration specified by law are not made; or ° we have not received all the information and explanations we require for our audit; or ° the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 4 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.

6

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.

Our 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 a Report of the Independent Auditors 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.

The extent to which our procedures are capable of detecting irregularities, including fraud and audit response 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.

We have assessed the overall susceptibility of the financial statements to material misstatement due to irregularities as low.

At the planning stage we identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience and through discussion with the directors and other management, as required by auditing standards. The potential effect of any laws and regulation on the financial statements can vary considerably. There are laws and regulations that directly affect the financial statements (e.g. the Companies Act) as well as many other operational laws and regulations where the consequences of non-compliance could have a material effect on amounts or disclosures in the financial statements. Owing to the size, nature and complexity of the organisation and the applicable laws and regulations to which it must adhere, the risk of material misstatement was deemed to be low, therefore the procedures performed by the audit team were limited to:

We have assessed the overall susceptibility of the financial statements to material misstatement due to fraud as low because the nature of the charitable company does not particularly lend itself to fraud.

Management override is inherently high risk on any audit. Management override, which may cause there to be a material misstatement within the financial statements, may present itself in a number of ways, for example:

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected material misstatements in the financial statements, even though we have performed our audit in accordance with auditing standards. Furthermore, as with all audits, there is a higher risk of irregularities (especially those relating to fraud) being undetected, as these may involve the override of internal controls, collusion, intentional omissions and misrepresentations etc. We are not responsible for preventing non-compliance or fraud and therefore cannot be expected to detect all instances of such. Our audit was not designed to identify misstatements or other irregularities that would not be considered to be material to the financial statements. The further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it.

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 Report of the Independent Auditors.

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 auditor’s 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 the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Alan Pickstone FCCA (Senior Statutory Auditor) For and on behalf of Marriott Gibbs Rees Wallis Limited Chartered Certified Accountants and Statutory Auditor Unit 4, Broadfield Court

Sheffield S8 OXF Date: IL Novernbe— 2025

7

SHEFFIELD MENCAP

STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)

FOR THE YEAR ENDED 31 MARCH 2025

YEAREND YEAREND YEAREND YEAREND
Notes 31 MAR25 31MAR25 31MAR25 31 MAR24
RESTRICTED UNRESTRICTED TOTAL TOTAL
£ £ £ £
Income from:
Donations, legacies & similar income 2 15,833 532,625 548,458 187,017
Charitable activities 3 87,648 836,040 923,688 876,691
Other trading activities 4 - 9,486 9,486 9,420
Investment income - 22,561 22,561 7,595
Total income 103,481 1,400,712 1,504,193 1,080,723
Expenditure on:
Fund-raising - 8,510 8,510 10,767
Charitable activities:
Social activities & projects 26,953 189,952 216,905 228,694
Training & support projects 97,222 767,428 864,650 743,903
Governance - 16,296 16,296 15,011
Total expenditure 5 124,175 982,186 1,106,361 998,375
Netincome for the year 6 (20,694) 418,526 397,832 82,348
Transfer between funds - - - -
Net movement in funds (20,694) 418,526 397,832 82,348
Total funds brought forward 68,373 1,000,661 1,069,034 986,686
Totalfundscarriedforward 47,679 1,419,187 1,466,866 1,069,034

The statement offinancial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

8

SHEFFIELD MENCAP

BALANCE SHEET

AS AT 31 MARCH 2025

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Notes 31 MAR 25 31 MAR 24
£ £ £
Fixed Assets
Tangible Assets 9 230,635 156,915
Investments - -
230,635 156,915
Current Assets
Stock 10 634 595
Debtors and prepayments 11 88,640 115,682
Cash at bank and in hand 1,183,603 846,193
1,272,877 962,470
Creditors:
Amounts falling due within one year 12 36,646 50,351
Net current assets 1,236,231 912,119
Net assets 13 1,466,866 1,069,034
Funds
Restricted income funds 47,679 68,373
Unrestricted funds:
General funds 582,742 618,746
Designated funds 836,445 381,915
1,419,187 1,000,661
Total funds 14 1,466,866 1,069,034
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These accounts are prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The notes at pages 10 to 18 form part of these accounts Approved by the executive committee on feNeTh \ lowvende’Yrer28ie and signed on its behalf by: m\ - Director and Trustee <n

Company Number 3168775

9

SHEFFIELD MENCAP

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

YEAREND YEAREND YEAR END
31 MAR 25 31 MAR24
£ £
Cash flows from operating activities:
Net cash provided by operating activities 419,811 91,503
Cash flows from investing activities:
Dividends and interest received 22,561 7,595
Purchase of tangible fixed assets (104,962) (20,000)
Receipts from sales of investments - -
Net cash provided by investing activities (82,401) (12,405)
Change in cash and cash equivalents in the year 337,410 79,098
Cash and cash equivalents brought forw ard 846,193 767,095
Cash and cash equivalents carried forward 1,183,603 846,193
Cash and cash equivalents consists of:
Cash at bank and in hand 1,183,603 846,193
Reconciliation of net income/(expenditure) to net
cash flow from operating activities
Net income for the year 397,832 82,348
Adjustments for:
Depreciation charges 31,242 20,772
Loss on disposal of tangible fixed assets - 3,409
Dividends and interest (22,561) (7,595)
(Increase) / Decrease in stock (39) 32
Decrease / (Increase) in debtors 27,042 19,988
(Decrease) / Increase in creditors (13,705) (27,451)
Netcashprovidedbyoperatingactivities 419,811 91,503

10

SHEFFIELD MENCAP NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting policies a) Basis of preparing the financial statements

Sheffield Mencap is a company limited by guarantee, registered in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements.

The financial statements have been prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Sheffield Mencap meets the definition of a public benefit entity under FRS 102.

b) Going concern The financial statements have been prepared on the going concern basis as the trustees believe that there are no material uncertainties c) Termination benefits Termination benefits are payable when employment is terminated before the normal retirement date, or whenever an employee accepts voluntary redundancy in exchange for these benefits. The charity recognises termination benefits when it is demonstrably committed to either (i) terminating the employment of current employees according to a detailed formal plan without possibility of withdrawal or (ii) providing termination benefits as a result of an offer made to encourage voluntary redundancy. d) Income Voluntary income, donations and grants are accounted for as receivable by the Charity, except when donors specify that donations and grants given to the Charity, must be used in future accounting periods. This income is deferred until these periods. The charity includes legacies in the SOFA when the legacy has been received or if, before receipt, it becomes reasonably certain that the legacy will be received and that the value of the incoming resources can be measured with sufficient reliability. e) Expenditure Expenditure is recognised whena liability is incurred. Cost allocation - Certain expenditure is directly attributable to specific activities and has been included in those cost categories. A proportion of staff, establishment and other costs (management and administration expenditure) that is not directly attributable to individual projects/funds are allocated to the cost of running the project on a staff/time basis or on an agreed value with the fund provider. Pension costs - The charity pays contributions into personal pension schemes on behalf of certain employees. f) Fixed Assets Fixed assets are recorded at cost or, in the case where fixed assets were donated have been brought into account at their approximate market value by way of transfer from the fixed asset account to donations received. Additions to fixed assets consists of items purchased with a value of over £1,500 that are considered to have a useful economic life of more than one year. This threshold applies to single items only. If required by exceptional circumstances or by restrictions placed on funds, the threshold value may not be applied. Depreciation is charged on a basis which is intended to write off the cost of the fixed assets over their estimated lives, which are reviewed, on an annual basis. The rates used for this purpose are: Land and Buildings shorter of the estimated useful life and the lease term Fixture and Fittings 15% Equipment 20% g) Stock Stock is included at the lower of cost and net realisable value. h) Debtors Trade and other debtors are recognised at the settlement amount due after any discount offered.

i) Creditors Creditors are recognised when the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

j) Operating leases All leases are considered to be ‘operating leases’ and the relevant annual rentals are charged wholly to the Statement of Financial Activities. k) Fund accounting Funds held by the charity are either: restricted — these are funds that can only be used for a particular restricted purpose within the objects of the charity. They are incoming resources on which the donor has laid down conditions.

unrestricted general — incoming resources on which there is no restriction or designation.

designated fund — this has been set up to identify those unrestricted funds that are not free funds in that they represent the net book value of capital assets attributable to the Charity’s own reserves or are general funds earmarked by the trustees for a particular purpose.

11

SHEFFIELD MENCAP

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Donations, legacies & similar income YEAREND YEAREND YEAREND- YEAREND
31MAR25 31MAR25 31MAR25 31MAR24
RESTRICTED UNRESTRICTED TOTAL TOTAL
£ £ £ £
General donations 15,833 138,923 154,756 186,819
Legacies - 393,702 393,702 198
15,833 532,625 548,458 187,017

3 Charitable activities income

Charitable activities income YEAREND YEAREND YEAR END YEAREND
31MAR25 31MAR25 31MAR25 31MAR24
RESTRICTED UNRESTRICTED TOTAL TOTAL
£ £ £ £
Social activities & projects - 72,864 72,864 209,650
Training & support projects 87,648 763,176 850,824 667,041
87,648 836,040 923,688 876,691
Other trading activities YEAREND YEAREND YEAR END YEAREND
31MAR25 31MAR25 31MAR25 31MAR
24
RESTRICTED UNRESTRICTED TOTAL TOTAL
£ £ £ £
Room hire&Rent - 9,486 9,486 9,420

12

SHEFFIELD MENCAP

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

5 Total expenditure

5 Total expenditure
Social Training & YEAR END YEAR END
activities & support 31MAR 25 31MAR 24
Fund-raising projects projects Governance TOTAL TOTAL
£ £ £ £ £ £
Activity expenses & materials 3,568 16,429 21,005 - 41,002 42,466
Client transport costs - 657 (652) - 5 2,261
Staff costs - 48,529 533,771 - 582,300 523,400
Employers NI - 3,705 41,633 = 45,338 35,707
Staff pensions - 858 17,080 - 17,938 14,392
Staff travel & sundry expenses - - 700 - 700 499
Volunteer expenses - 258 687 - 945 1,185
Communications - - 399 - 399 534
Stationery - - (21) - (21) 182
Repairs & renewals - 4,878 = * 4,878 2,000
Sundries - 37 556 - 593 139
Audit fees - - - 7,056 7,056 7,000
Property repairs & refurbishments - 62 < = 62 238
Management & administration charges - 24,711 232,354 - 257,065 215,297
Depreciation & profit/loss on asset disposals - 3,454 - # 3,454 7,490
Support cost allocation (see note 5a) 4,942 113,327 17,138 9,240 144,647 145,585
8,510 216,905 864,650 16,296 1,106,361 998,375
5 Total expenditure cont.
5a Support costs allocated to activities (allocation basis)
Social Training & YEAR END YEAREND
activities & support 31MAR 25 31MAR 24
Fund-raising projects projects Governance TOTAL TOTAL
gE £ a £ £ £
Staff costs (staff numbers) 3,121 62,426 149,821 6,243 221,611 190,020
Employers NI (staff numbers) 176 3,513 8,432 351 12,472 10,581
Staff pensions (staff numbers) 179 3,583 8,598 358 12,718 11,033
Staff training (staff numbers) 80 1,595 3,827 159 5,661 4,757
Staff travel & sundry expenses (staff numbers) 12 231 556 23 822 375
Volunteer expenses (staff numbers) 20 399 959 40 1,418 330
Communications (staff numbers) 128 2,563 6,151 256 9,098 7,533
Stationery (staff numbers) 87 1,748 4,196 175 6,206 5,431
Advertising (staff numbers) 22 440 1,055 44 1,561 765
Repairs & renew als (floor area) 258 12,678 12,678 259 25,873 19,359
Sundries (staff numbers) 50 990 2,376 99 3,515 2,843
Subscriptions (usage) - 5,710 5,710 - 11,420 10,436
Legal & professional (usage) - 2,547 5,518 424 8,489 6,519
Property costs:
- light& heat (floor area) 159 7,788 7,788 159 15,894 35,218
- water (floor area) 17 814 814 17 1,662 4,657
- repairs & maintenance (floor area) 239 11,688 11,688 239 23,854 23,223
- insurance (floor area) 116 5,709 5,709 116 11,650 11,111
Management & administration charges (actual) - (24,711) (232,354) - (257,065) (215,297)
Depreciation & asset disposals (usage) 278 13,616 13,616 278 27,788 16,691
4,942 113,327 17,138 9,240 144,647 145,585

13

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

SHEFFIELD MENCAP

FOR THE YEAR ENDED 31 MARCH 2025

6 Net income for the year

This is stated after charging: YEAR END YEAR END
31MAR 25 31MAR
24
£ £
Depreciation 31,242 20,772
Loss on disposal of tangible fixed assets - 3,409
Auditors' remuneration 7,056 7,000
Trusteeindemnityinsurance 442 442

7 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel.

Staff costs were as follows: YEAR END YEAR END
31MAR 25 31MAR
24
£ £
Salaries andwages 803,911 713,420
Employer NI 57,810 46,288
Pensions 30,656 25,425
892,377 785,133

The number of employees who received total employee benefits (excluding employer pension costs) of more than £60,000 is as follows:

£60,001 - £70,000

31MAR 25 31MAR24 1 4

No remuneration w as paid nor expenses reimbursed to trustees during either year.

The charity paid unresticted redundancy payments follow ing statutory requirements and guidelines. Redundancy payments due to ill health w ere Enil (2024 - £5,908).

The key management personnel of the charity comprise the Trustees, the Chief Executive Officer and 2 Senior Managers. The total employee benefits of the key management personnel were £168,066 (2024 - £153,089)

31MAR 25 31MAR24 Average number of employees during the year 50 50

8 Taxation

The charitable company is exempt from corporation tax on its charitable activities.

14

SHEFFIELD MENCAP

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

9 Tangible fixed assets

Tangible fixed assets
Leasehold Land Fixtures
& Buildings & Fittings Equipment Total
£ £ £ £
Cost:
Broughtforward 237,192 85,408 31,003 353,603
Additions 100,337 - 4,625 104,962
Disposal - - - -
Carried forward 337,529 85,408 35,628 458,565
Depreciation:
Brought forward 116,575 55,530 24,583 196,688
Charge for the year 24,551 4,481 2,210 31,242
On disposal - - - -
Carried forward 141,126 60,011 26,793 227,930
Net book values:
At 31 March 2025 196,403 25,397 8,835 230,635
At31March2024 120,617 29,878 6,420 156,915

----- Start of picture text -----
10 Stock
31MAR 25 31MAR24
£ £
Coffee Bar 134 95
Stationery 300 300
General 200 200
634 595
----- End of picture text -----

15

SHEFFIELD MENCAP

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

11 Debtors and prepayments

Debtors and prepayments
31MAR 25 31MAR
24
£ £ .
Prepayments and accrued income 14,271 19,103
VAT 2,137 4,709
Trade debtors 57,207 71,635
Other debtors 15,025 20,235
88,640 115,682

12 Creditors: Amounts falling due within one year

31MAR 25 31MAR
24
£ £
Taxation and social security 15,706 13,268
Trade creditors 6,281 20,466
Accruals and deferred income 14,659 16,617
36,646 50,351
Deferred income movement £ £
Balance at 1 April 2024 - 40,000
Amount released to incoming resources - (40,000)
Amount deferred in the period - -
Balanceat31March2025 - -

Deferred income relates to amounts received in advance for a learning disabilities physical health outreach service.

13 Analysis of net assets between funds:

Analysis of net assets between funds:
Restricted General Designated Total
Funds Funds Funds Funds
£ £ £ £
As at 31 March 2025
Tangiblefixed assets 19,190 - 211,445 230,635
Net current assets 28,489 582,742 625,000 1,236,231
Net assets at 31 March 2025 47,679 582,742 836,445 1,466,866
As at 31 March 2024
Tangible fixed assets - - 156,915 156,915
Net current assets 68,373 618,746 225,000 912,119
Netassetsat31March2024 68,373 618,746 381,915 1,069,034

16

SHEFFIELD MENCAP

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

14 Movement in funds:
For the year ended 31 March 2025 At 1Apr 24 Income —_—Expenditure Transfers At31Mar25
£ £ £ £ £
Restricted funds:
Restricted donations 28,297 15,833 (14,288) - 29,842
Fitness Fanatics Project 300 - (300) - -
Radio Project 3,148 - (3,148) - -
Communicate Project 9,256 - (9,256) - -
Community Carers Project 27,372 87,648 (97,183) - 17,837
68,373 103,481 (124,175) - 47,679
Unrestricted funds:
General funds 618,746 1,400,712 (954,398) (482,318) 582,742
Designated funds 381,915 - (27,788) 482,318 836,445
1,000,661 1,400,712 (982,186) - 1,419,187
TotalFunds 1,069,034 1,504,193 (1,106,361) - 1,466,866
- The designated fund comprises the net bookvalue of fixed - The designated fund comprises the net bookvalue of fixed assets together with general assets together with general funds ear marked by the trustees. marked by the trustees.
as follows: £
Net bookvalue of fixed assets 211,445
Future development of the charity 400,000
Building renovations 120,000
Tender and bid writing 10,000
Redundancy provisions 50,000
Excess sick absence costs 20,000
Carers Support Service 25,000
836,445
For the year ended 31 March 2024 At 1Apr 23 Income Expenditure Transfers At31Mar24
£ £ £ £ £
Restricted funds:
Learning Hub 131 - (131) - -
Sharing Caring Project 133 - (133) - -
Fitness Fanatics Project - 1,000 (700) - 300
Radio Project 4,713 5,928 (7,493) - 3,148
Communicate Project 10,487 6,578 (7,809) - 9,256
Carer's Outreach Project 6,270 - (6,270) - -
Community Carers Project - 87,240 (59,868) - 27,372
39,468 156,063 (127,158) - 68,373
Unrestricted funds:
Generalfunds 722,847 924,660 (854,526) (174,235) 618,746
Designated funds 224,371 - (16,691) 174,235 381,915
947,218 924,660 (871,217) - 1,000,661
TotalFunds 986,686 1,080,723 (998,375) - 1,069,034

17

SHEFFIELD MENCAP

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

15 Revenue & capital commitments

At 31st March 2025, the charity had contractual commitments and operating At 31st March 2025, the charity had contractual commitments and operating leases with total future minimum leases with total future minimum
lease payments as follows:
31MAR 25 31MAR
24
£ £
Revenue commitments falling due:
Within one year 6,924 6,924
In the second to fifth years 9,053 15,977
Capital commitments falling due:
Within one year - 92,641
Related parties
Therewere no related party transactions requiring disclosure in either year.
Adetailed breakdown of the 2024 Statement of Financial Activities between unrestricted and restricted
funds is as follows.
Restricted Unrestricted Total
£ £ £
Income from:
Donations, legacies & similar income 40,437 146,580 187,017
Charitable activities 115,626 761,065 876,691
Other trading activities - 9,420 9,420
Investment income - 7,595 7,595
Total income 156,063 924,660 1,080,723
Expenditure on:
Fund raising - 10,767 10,767
Charitable activities:
Social activities & projects 60,607 168,087 228,694
Training and support projects 66,551 677,352 743,903
Governance - 45,011 15,011
Total expenditure 127,158 871,217 998,375
Net income / (expenditure) for the year 28,905 53,443 82,348
Transfer between funds - - -
Netmovementinfunds 28,905 53,443 82,348

16 Related parties

18