ENfilELD MENCAP (A Company Limite(J by Guarantee) REPORT AND FINANCIAL sfATEMENTS FOR THE YEAR KNDED 3 Igr MARCI4 202S Company number: 3400850 Charity iiumber.. 1068861
ENFKELD Mll NCAP REPORT AND filNANCIAL STATEMENTS riOR THE YII AR ENDCI D 31ST MARCH 2025 CONTCI NTS Page Ti'u5tees' report Independent Accoiiiilanls, report Siatttinent of financial activities Balance sheet Cash flow Slalement Notes lo the financial statements 10-17
ENf+lCI LD Mll NCAP TRUSTCI FS, RCI PORT FOR THL YLI AR EINDED 31ST MARCH 2025 The trlislees present their repoil together with Ihe iin&udited financial statements for Ihe year elided 31st Marc512025. REfi Ci Rli NCC AND ADMINISTRATIVK DEITAILS Enfield Mencap is limited company number: 3400850 a registered charity numbcr.. 1068861 Bo411'd ofTI'usteeslDii-eetors The following individuals are the Trustees. also Directors, who servcd during Ihe year and who coiitinue to serve., Johi) Walson (Chair) Anna Pakoiita Blaii'ine Kandolo C"omp#ny Seci'ethi'y Sai'ah Butterfield Chief xecutive Officei. Dean Dennis RLgistei'ed Ole0 Bounces Road Commiinity Hall l Foxglove Close Edmonlon N9 IILW InilepeIidenl Ei xAminer S. I ran¢is-Josepli EiCCA Anthony Joseph & Co. Limited Cliartei'ed Certified Accoiiiilanls SÉevenagE, Herts. SG12DX BAllliei's HSBC PO Box 131, l The Town Eiifield EN2 6LD
[INFIELD MENCAP TRUSTCI ES, PORT FOR TFIE YCI AR ENDED 31ST MARCH 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Incoi-POf41 tinn The charity is a charitable eornpany limited by guarantee and was incorporated on 9th July 1997. It is govenied by a Meinoranduni and Articles of Association which were last amended in Fcbniary 2005. Its objects are to carry out aclivilie5 10 impmve the lives of people with a learning disability, Ilieii. faniilies and carers in the London BorouglTr of Enfield and adjacent boroughs and counties. BoAI'd of Ti'ustees The chai'ity is govenied by a Board of Trustees elecled from the membership. The Board has tlle power lo co-opl non-execiilive Inembers diiring the year whose appoiiilmenl is then subjc¢t to the approval of ihe membersliip al the next anniial genet'LiI Ineeling. In r¢urLiiling new Ii'uslees and members of Ilie Board. exislit)g trustees and Inaiiagemciil consider appiDpi'iale skillsels needed to enhance the effective govcii)&nce and operation of Enfield Mencap. Triislees ar¢ provided will) an induction followiiig Ilieir appoiiiliiienl. The Boai'd of 'fi'LlStees eniploys a Chief Executive ol¢er lo nianage the organisalion on a day lo ddy basi.8. The Chief Executive Officei. I'eports directly lo the Board of Triislees which mccls every six to eight weeks. Ai) Operations fvlaiiagei. supei'vises front line opei'ations repoittiiig lo the Chief Executive Officer. Individual progrAmmes and projccls have an appointed lead with noii- execlltive Aiiihoi'ity. Affilintion5 I'he chaiily is affiliated lo the Roy81 Mencap Society. ]USI< ASSEssfvl INT Tlie Iruslees liave I'eviewed Ilie cliai'ity's exposure to risk ai)d in tlie view of its aims ai)d mode of 01)eralion consider risks to be niinimal aftd that tio action needs lo be iakeii at present. The exposure 15 rcviewed periodically. OBJEcfivFS AND ACTIVITIES 'riie cliai'ity's obj¢ctives as stated in thc goveming document are.. The I'eli¢f of people wilh a learning disability in particiilar by Ihc i)rovision of help and siipport for Iheim and Iheir fainilies, dependents and carers and lo prevent leaming disabilities lor the public benefit. 'ro provide or assist in the provision of facililies for Ilie reciration or othcr leisure time occupation for people who have nced thereof by reason of leaming disability with the object of improving Ilieir conditions of life. The chai'ity seeks lo improve the lives of people with a leaming disability, Ilieir pareiils and carers in whalev¢r way it can. To this eiid, il provides d l'ange of day opportunities for yoiing people and adu115 Wltli a leaniiiig disability. Thcse aclivitics ai described in niore detail later in this report 'riic Ii'ustees conliniie to cany out the aiiiis of Enfield fvlencap foi. the public benefit Ivitliin tlie defiiiitioii of Ilie chai'ity's objectives and the Chai-il)I ComLiiission guidance on Chai'ity Trustees, publi¢ benefit activities. This is fiilly illiistrated iii tlie objectives clausc.
ENFllt LD MENCAP TRUSTELS, REI PORT 40R THI YEAR ENDED 31sr MARCH 2025 ACHICI VEMENTS AND PERfiORMANC& We Gonlinue lo work on efficicncies without compromise, eificieiicies whilst making improvetllenls and lo this aiin we have been making progress. Eiifield M¢iicap i-emains focused Dn supporting adults witli a le3rning disability lo live a more fulfilled Sife Il)rough activiti es and diffei'ent expei'ience5. A personalised 1¢ ppl'oach lo each member means that we explore a range of aclivities that all al'e wel¢ome to Iiy. Enfield Mencap conliiiLl¥S lo benefit greatly from working in partDer5hip wilh the Royal Mencap Society and Enfield Council. SATURDAY RESPITE We aini lo I'einlroduce this service once ndIng has beeii seciired.
ENfi IELD iVIEI NCAP TRUSTCI C4 SY REPORT FOR TFIF YEAR LI NDLI D 31sr MARCH 2025 STAFF TEAM Thc slaff team has continucd to sliow passion. qual ity and commitment in ils work during this ycar of refocus and economic challenge. Tlie leain members have been challenged lo dcvelop themselves furthcr a5 well as the service itself aiid encouragiiig results are starting lo show. llte Board of Trustees recognises the great efTort the team meinbers have all pul in and would like to lake this opporliinily to express its Iliank8 and graliliide lo all of them. SENIOR MANAGCMEI f4lT TEIKM Dean Dennis ClTrristine Doiialdso Sai'ah Butterfield Chief Executive ol¢er Opei'ations and Service Maiiager Finance and Administr2lion officer FINANCIAL REVIEIY The Incoming Resources for the year of £730.458 was marginally higher than that of Ihe previous year whicli was £725.445. Tl)e conli'ibiiloiy factor w&8 Ihc margin31 increases in incoine froin the Day & Eveniiig Seivices. Iiivcstinent Income and other Income. 'fiic Resources Expended for the year was £720,058 and that for th¢ previous year wa5 £693,224. The iiicrease in Il)e level of expeiidilur¢ reflect5 the level of activity carried out in the year under revi¢w. The net effect of this is an excess of iiicome over expenditure for the year of £31,122 The pirvious ye&i"s results was a sun>lus of £32,221. Tlie I'esulis for the yeai. indicates ihe oi'gai)isalion's detei'ininalion lo deliver ils servioes in tl)e given cii'cui)Islances and wilhii) the resources available. The organisation continues in ils effort iii moi)itoriiig its operational costs, operating within 115 resoiirces and al the same lime reviewing its income streams. This lo ensure that the oi'ganisation iyeets ils objectives in delivering ils services. OLir resei'vcs at the year end stands al £745,778, which is approximately over a yeai 5 WOrtI) of tlie organisalion's operational costs. Entield Mencap looks forward lo the challenges ahead with the stnjng management te8m in place and the plans to fui'lhei. maiiage the efficiency of its resoiirces and increase ils income. RE+SERVCIS POLICY Reslri¢led fiinds are maintained specifically for the mainlei)aiice of (he i)rovision of tlie service identified iii the relevmnl funding oi. service level aEreeinenl. Any surplus funds will be carried forward for tl)e continualioii of that service only. Taking illlo account all of the challenges that can impact the ¢haritics sector, the lisleeS remain cominitted lo the pi'ovision of adequate designated and unre5triclcd funds to ensure the continuation of provision of service5 Levels of uiirestricted and designaled funds ar¢ regiilarly Inonitored in tenns of the contiiiualion of service5 aiid Ilie fundiiig received. The tru5¢ees will lake swift action to redress the situation should sii¢h need arise.
ENf+lELD MEINCAP TRUSTCI ES, RII POR'r IOR THE YII AR ENDED 3IST MARCFI 2025 PLANS f+OR"fiiE fi UTURII E11field Mencap reviews the challenges to the charity secloi-, The orgamisalion is determined to deliver oli ils objectives and incirase the i)umber of service users who receive the service. with the available resources. We will be looking towards supportiiig oiir members and running projects on evening aiid weckeiids STATEMENT ofi TRUSTEES? RESPONSIBILITIES The tiiislees (wlio are also the dircclors for Ihe purpose of company law) are responsible for preparii)g the Anniial Report and Ilie financial statements in accordance with applicable law and regulations. Compaiiy law requires the trustees lo prepare financial statements for each financial year, Under thal law tlie trustees iiiusl prcpai'e Ilie financial s11< teimenls in accordance with United Kingdom Generally Accepted Accounting PraGliee (Uiiiied l<ingdoin AG¢ouiiling Standards and appliGable law). Under coiiipany law the trustees miisl not approve Ihe fiiiancial slalements unles5 they are satisfied Il)al they give a ti'ue and fair view ol'thc stAle of affaii's of the charilhble cotnpany and of Ilie incoiming resoiirces and application of I'esovrces, including Ili¢ in¥ome and expenditure, of the cli8ritable company for that period. In prepai'iiig these financiul stalemcnls. the Inistees are r¢qiiired 10: a) select suitable accounting policies and Ihen apply them consistcnily. b) observe Ihg methods and principles in the Chariti¢s SORP. c) make judgments and 8ccoiinling eslimales that are re&8onablc and prudent. d) slate whether applicable UK Acc()unting Standards have been followed, subject to any material departiires disclosed and explained in the financial slalemcnls. and e) pi'eparB Ilie financial slaleinenls on the going concern bL8is unless it is in8ppropi.iate lo presume thal the charitable ¢onipany will continue lo operate. Tlie triislees are r¢5ponsible for keeping adequate accounting records that are suffi¢ient lo sliow and cxplain tl)e chai'ilable coiiipaiiy's transactions and disclose with reasonable accuracy at any time tlie financial posilion of Il)e cliai'ilable coniplliiy aiid eiiable them to en511re that the financial statemen15 comply with tlie Companies Aot 2006. They are also I'e5pon5ible foi. safeguarding the ass¢ls of the company and hence for IAking reasonable steps foi. Ilie preveiition and detection of fraud and oilier irregularities. The trustees confirm that they have properly discharged iheir responsibilities in accordance with the above. APPROVAL This report has beei) prepared in accordance with the provisions applicable lo companies enlilled lo the small compaiiies exeniplion. This r¢port was approved by the Board of Directors and Trustees on 26 November 2025 and signed on its behalf, by.. alson (Ti'ustee)
ENf+lELD f¥lENCAP INDCI PENDEwf XAMINEI R'S RCI PORT TO THE MC% MBERS ON THE UNAUDITED ACCOUNTS OF ENfilELD MEI NCAP I repo¥i lo the trustees (who are also Direelors for the purposc of comp8ny law) oil iny examination of the financial slatemcnts of Enfield Mencap {'the charitable coiiipany,) for the year cnded 31 March 2025 which comprise ihe Statement of Finallcial Aciivities, the Balance Sheet, the St&tement of Cash Flows and related notes. Tliis I'epoit is made solely to Ilie cl)ai'ity's trustees, a5 a IM)dy. iii accordance witli section 145 of Ilje Charities Act 201 l. Ndy work lias been iiiidci'laken so tliat I Iniglit stale to tl)e cl)arity's Iruslees t1105e niatteis I aili required lo stale to tliein in tliis I'epoi-t and for no other purpose. To the fiille5t extent permitted by law. I do not accept or Assuine responsibility to ai)yone oihei. Ih8n the cliarity arLd the Lhai'ity's trnstees as a body, for my wo1*, for this report. oi. foi. tlie opinions I have fornied. Responsibilities Hnd bAsis of i'eport As the Irustees of charitable company you are responsible for the preparation of the financial slatemeiits in accordance with the requireineiits ofthe Companies Act 2006 ('Ihe 2006 Act,). Having satisfied Enyself that the financial sialemenls of Ihe chai'ilable compai)y are i)ol r¢quired lo be aiidited undei. Pait 16 of the Act and al'e eligible for independent exaiiiinalion, I repoil in respect of Iny exainiiiation of Ilie cliaril&ble compai)y's finat)Cic11 slaleincnls carried oul under sectioii 145 of the Cl)arities Aci 2011 ('tlie 201 l Act.) and li) cai)'yiiig oiit i)iy exaininalion I liave followed all the applicable Directions given by Il)e Charity Commission ui)der section 145(5)(b) of the 2011 Act. An iiidependeiil examination does not involvc gathering all the evidenG¢ that would be required in 8n aiidil and coiisequenily does not cover all the matters that an lludilor considers in giving tlieir opinion on the finaii¢ial slalenienls. The plann ing and condLicI of an Rudit goe5 beyond rhe liniiled assiirance that 8n independent ex8minalion can provide. Consequen15y l expi'ess no opinioii as lo wl)etlici' Ilie Iinaneial slateincnls pi'csenl a 'irue and fail view aiid my repoit is limited lo tliose specific Inallei's set oiil in tlie independent exaininer's slaleinent. liid¢peiidcnt exAmiiiei s stAteineiit Siiice Ilie cliai'ilable conipany's gross incoine exceeded £250,000 your exaniiiier niust be 3 11)enibei' of a body listed iii section 145 of the 201 l Act. l ¢onfirni that l am qualified to underlake the examination because l ani a mcmber of ACCA, which is one of the listed bodies. I have completed rny examination. l confiiTh Ihal iio Inateri&l matters have come to my attenlioii in connection witli Ili¢ exaniinlllion giving me caLise lo b¢lieve Ihal in any material re5pecl'. accoiinting LordS were not kept 111 respect of Ihe chariloble company as rcquired by section 386 of th¢ 2006 A¢t' or the fin&ncial st&lem¢nts do not aGcord wilh those records. or
the financial slatenienls do not comply with the accounting requireillents of section 396 of the 2006 Acl othti. than any I'equii-emenl th&1 tlie fs1)ancial slatemenls give a 'true and fair view wliich is iiot a Inatter considei'ed as Pglt of ali independent exan)ination; or Ilie financial slalemenls have not been prepared in a¢wrdRnce witli the methods and prinLiples of the Siatgm¢nt of Recommended Pra¢tice for accounting and reporting by charities applicable to chHrities preparing theii. accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Iirland (FRS 102), I have no wnceims and have come Across no other Inarters in connection with the examination lo wl)icl) atteiilion should be drawn iii this report in ol'der to enable a proper understanding of the financial statements to be reached. s. riranci8- Joseph FCCA Anthoiiy Josepl) & Co. Liniited Clini'lei'ed Cei'tified Accountants Steven*ge, Hei'ts. SGI 2DX Dnte: 26 Novvmber 2025
I NFIEI LD MKNCAP STATEI MLNT ofi f<lNANCIAL ACTtVlTIES (incorporating Income Riid Expenditure Account) FOR THE YEI AR ENDED 31sr fviARCH 2025 Total Funds 2025 Total Futjds 2024 Uiiresti'icted Funds Restricted Funds N(bte Incoming Resources Volunlaiy inconie- donations niembership fees legacies 815 40 815 40 940 50 Inveslmenl iiicome- bank inlerest income from securities 5,121 722 5,121 722 4,728 702 Iiiconiiiig i'#soiii'L'¢s froiii cliiirilnble iieljiiilies.. Gi'hnls receivable Fccs for providing charitable a¢iivilies 720.058 720,058 718,305 Otlier iiiconuiig i'esoiii'ces.. Rcnlal incuime Othei. income 3,702 3,702 720 Total inconiing I'esouj'ees 730,458 730,458 725,445 ResouI'ce5 expended Cliai'ilfible ocllvities 699,336 699,336 69.3,224 TotAI I'esoui'ces cxpended 699.336 699,336 693,224 Net iiicomiiigJ(outgoing) I'esources for the yeai. befoi-e tr%nsfL41'slN¢l ineome I'oi. the yeAI' 31.122 31,122 32,221 Unrelllised gainl(loss) on investments io (3,779) (3,779) 7,542 Net iiiconiingl(oulgoing) I'esoui'ce5 foi. the yenr bel'oi'c ti'Ansfci's 27,343 27,343 39,763 Traiisfers between funds Net movenieut in funds 27,343 27,343 39,763 Bala11ces brought foNard at I sl April 2024 718,435 718,435 678,672 Ba14nees QAI'i'ied foiTrYgrd lit 31 Mareh 2025 745,778 745.778 718.435 The notes on pages l O 10 17 forni part of these accounts.
ENfilELD MENCAP BALANCC SHLI EIT AS AT 31SI" MARCH 2025 2025 2024 Notes 41XED ASSIITS Tangible fixed assets Iiiveslmenls 2,154 24,841 2,939 28.620 10 26,995 35,559 CURRENT ASSETS Debioi's Cash at bank 108.522 623.564 106,918 599,617 732.086 706,535 CREDITORS.. Amounts fAlling (lue within one yeai. 12 (13.303) (19,659) NET CURRENT ASSE'rs 718,783 686,R76 'roTAL NET ASSETS £745,778 £718,435 FUNDS AND REISERVES Unresli'icted funds 14 745,778 718,435 £745,778 £718.435 For the financial year in question the company was enlitled io exeinplion linder section 477 of the Companies Acl 2006 relating to sniRII companie5. No menibers have reqiiii'ed the coinpany to obtain an audit of its I10[)ntS foi. the year iii question in accordaii¢e with section 476 of the Companie5 Act 2006. The dircclors acknowledgc Ilieir responsibility for complying with the requireiiients of the Act with rospect to a¢coiinting records and foi. the pr¢paralion of 8¢counls. The accounls have been prepared in accordance wilh the provisions applicable to companie5 subject lo the sinall companies regiille. Tlie Rccoiinls were approved by the board on 26 Novembcr 2025 &nd signed on its behalf by: i kn Walson (Trustee) The notes on page5 10 10 17 form part of Iliese accounts.
ENFIELD MENCAP CASHFLOW STATE+ Mli NT FOR THE YEAR ENDII D 31 MARCH 2025 Note 202S 2024 Net ¢sh infloiYl(outflow) fi'om operating xctivities 17 18,104 (1.805) R¢turn5 on investments And sei'vicing of finance 18 5,843 5,430 IncJ'eAsel(decreAse) in cash in the period Reconcilifition of net cash floiy to movcmenl in net debt Iiicrease/(d¢Grease) in cash in the period 19 625 loveinent in net debt in the period Cash and CASI) Fquivalents at the stArt of the Yeir 23,947 599 3,625 595 992 Cnsh Aiid Cash EquivAlents at the end of the YeRr The notes 011 pages 10-17 fomi part of the a¢counls
i NfilLLD MENCAP NOTES TO THE FINANCIAL STATEMENTS IOR THC YII AR NDCI D 31ST MARCH 2025 ACCOUNTING POLICIES Basis of pi'epAt-Atioii The financial statements have been prepared under the historical cost convention. The financial slatemenÉ5 have been prepared in accordaiice with Accounling and Reporting by Charities.. Slatemcnt of Recominended Practice applicable lo cliarities preparing their acc4)iints in ac¢oYdance with the Financial Repoitii)g Standard applicable iii the UK and Repiiblic of Ireland (FRS102) (effeclive l January 2019)-({Charilies SORP {FRS102)), Ilie Pinancial Repoiting Slandai'd applicable lo the UK and Eiepiiblic of Ireland (FRS102) and Coinpaiiies Act 2006. The Chai'ity meets Ilie definition of a public benefit eiility under FRS102. Assets and liabilities are iiiilially recognised at hi5toi.ical cost or Iransilion value iinless otherwise slated in the itlevanl accoui)lii)g policy iiolc {s). In preparing the financial slaleineDls the Iruslees havc considered whether in applying ilie acoounling policies i'eqliired by FRS102 aiid the Chai'ities SORP FRS102, the restatement of comparative ileins was required. After due consideration. il was concluded Iliat no reslalemeiil of the comparativcs was required. Tlie financial slalemenls have been prepared on a going ¢oneem basis. In arriving at Ih&s coiiclusion. the triistees have takeii into Accoui)t aiiy Inalerial unceilainlies Ihat may affect tlie chatity's ability to continue as a going concei'n. Tl)e pei'iod covered by this a5sessinent is at a minimiim level of12 Inonlhs from the dale of Ihe approval of thc accounts. Investments Iiiveslmenls are held al market value. Tllngible fixed Hssets Taiigible fixed assets 8re stated al cost and represent amounts exp¢nded on capilal iiems exceeding £2,000. Dcprccialion is calculated so as lo Ihe wrile off c05t of langible fixed assets over tli¢ estimated usefiil lives of the assets concerned as follows., Office equipment Motor vehicles 33 /0 reducing balan¢e b851S 250/0 reducing balance basis lucome And expenditure All income and expenditure arc staled on the basis of amounts receivable and payable respectively. Expenditure Charitable aclivili¢5 conipri5¢ ¢xpenses inCued ort the defined charilable purposes of the company aiid include direct staff wsts &llribulabl¢ lo the activity and an allocation of the general management and overliead costs. Governan¢e costs include costs inciirrcd in meeting ¢ODStilutional and statutory requirements. Fund accounting Thc general fLind comprises those monies that may be used towards meeting Ihe charitable objeGlives at the discr¢lion of the tniste¢s. The d£signated funds are monies sel aside out of general funds and designated for specific purposes by the triislegs. Tlie resli'icted funds are monies raised for, and their use reslricted to, a specific piirpose, or donations siibject to donoi. iinposed conditions. TaxAtion The company is a registered charity and Ili¢r¢fore is not liable for income lax or corporation lax on income derived from its charitable activities, a5 it fa115 wiihin the various exeinptions available lo registered ¢h&rilies. Pension costs Contributions in respect of Ilie charitable company's defined contributions sc5ieme air i-ecoEnised in the statement of financial activitics on an accruals basis. Oper#Éing leAses Rentals applicable to operating leases where substantially all tlie benefits and risks of ownership rcinaiii with the lessor are I'eflecled in the Slalemcnl of Financial Activities as incuiird. 10
t NFIEI LD MENCAP NOTEI S TO THI VINANCIAL STATEMEI NTS (continued) FOR 1'HE YEAR ENDCI D 3 1ST MARCH 2025 Debtoi's Trade and olhei. debtors are recognised at the settlement amount due after any trade diseount offered. Prepaym¢nls are valiied at the amounts prepaid net of any trade discouiits due. C%sh at bi?nl( in hmnd Cash al bank and in hand includes cash and short lemi highly liquid investments in depDSits or similai. a¢counts. Ci'editol's pi'ovisions Citditors and provisions are e0g1]IS¢d where the charity has a present obligation resulting from a past event that will probably re5111t in the transfer of funds to a third party and the amount due lo settle the obligaiion Can be Ineasui'ed or estimated i'cliably. Creditors and provisions are normally recogniscd al their settlement aniount after allowing for any trade discounts diie. INCOME Income represents amolinls receivable froin local authorities. health aiiihorities, housing associations and other aggii¢ies. The charity Rlso receive5 income froin membership siibscriplions. donations and olliei. charitable 1¢ clivilies. GRANTS RCI CEIVABLE TotRI 2025 Total 2024 Unresli'icled flind5 Resli'icted fund5 CHARITABLE AcfiviTIES FECS Day & Evening Seivices- Designated Funds Reslricled Fuiids £720,058 £718,305 £720,058 £718,305
ENfi ICI LD MENCAP NOTES TO THE FINANCIAL sfATEMENTS (continued) FOR TI.IE YEAR F.NDED 31ST fvIARCH 2025 TOTAL RESOURCCI S Uni'e5triLled EXPENDCID runds R¢5ti'icted Funds Designi¢ ted Funds Day& Support & Integi'ation Gateway Clubs Weel(end Respite Getting Out PI'ojLLt I vening services 2025 Tot41 2024 TDlal Direct service provision Direct staff cos15 Cential preniises costs Depreciation charges Ediicalion, recruitment & training Malei'ials & cquipment Siippoi'l costs 85,247 458,087 71,247 85,247 73,621 509,803 525,225 71,247 65,420 785 1,080 2.282 2,451 51.716 785 2,282 1,013 1,013 13,352 932 3,029 10,323 12,087 55,530 3.000 628.199 12,607 683,729 680,816 15,607 12,408 Govci'lnce costs(Nole 6) 58,530 640,806 699,336 693,224 GOVERNANCE COSTS 2025 2024 Consiiliancy. Legal & Professional Fces Independent Examiners Fee 12,607 9,628 15,607 12,408 STAFF COSTS AND DIRECTORS REMIJNERATION 2025 2024 Staff costs duriiig the yeai. were as follows: Gl'oss salAries Social sccurily costs Peiision costs 467,150 33,1129 8,824 482,096 8,511 509,803 525,225 The average niimber of employees during the year was 27 (2024- 26). No employees earned £60,000 per aiiniim oi. Inoi'e diiring the year (2023., Nil). No Iriistee received any remiiner3tion in respect of their services or expenses reimbursed dui'ing the year. (2024.. Nil). Tlic key management personnel of the charity comprise Ihe Trustees and Ihe CEO. The total cinployee benefits of Ilie key management personnel of the charity was £54,360 (2024: £50.710). 12
ENrlIE LD MENCAP NOTLS TO THE FINANCIAL sfATEI MENTS (continued) OR THL YEAR ENDED 31ST MARCH 2025 8. COMPARATIVEI s fiOR THE STATEMENT OF PtNANCIAL AcrtVlTIKS Unresti'icted riunds Restricted Fund5 ri unds 2024 Incoiniilg Resoui'ces Voluntary income - dorkations membership fees legacies 940 50 940 50 Inveslmeiil inconie- bank interest income from securities 4,728 702 4.728 702 IiiecJnTliig resoiirLes froiii cliorilnble ficljiililes.. Grants receivable Fees foi. providing charitable activities 718.305 718,305 Ollier iiicoiiiliig resniirces.. Rental incomc Oihei. income 720 720 Total incorning i'esoui'ees 725.445 725,445 Re50uI'ees expended Clifti.11(Ible acliyiiles 693,224 693,224 Total i'esoui'cc5 expended 693,224 693,224 Iyet iiiconiinW(oiitgoing) resources foi. tlle ye&t' befoi'e transfei'slNet iiiLome for the yeai. 32,221 32,221 Ui)reRlised gainl(loss) on investments 7,542 7.542 P4et inLomingl(outgoing) resoui'ces for the yeai. before ti'ansfei's 39.763 39,763 Transfers between funds Nct movement in funds 39.763 39.763 Recoiicilialioii Fund5 Total fiinds bi'oiighi foNard 678,672 678.672 Total funds c).1.1ed fonvard 718,435 718,435 13
i NfilELD MENCAP NOTES TO THE FINANCIAL STATEMENTS (contlDued) FOR THE YEAR ENDED 31sr MARCH 2025 TANGIBLII filXED ASSETS Fixtures, Fitting & Equipment Motoi. Vehicles Totlll Cost At Isl April 2024 Ad(lilions Eliminatiiig fully deprcciated assets 18,739 9,725 28,464 At 3 1st March 2025 18,739 9,725 28.464 Depi'ecialion Al I sl April 2024 Charge for year Eliminating fully depreciated as5els 18.109 208 7,416 577 25,525 785 Ai 3 1st M<irch 2025 18,317 7,993 26,310 Net Bool£ VAlue At 3 1st Marcli 2025 422 ,732 2,154 Ai 31 st March 2024 630 2,309 2,939 10, VIXED ASSET INVEsfMENTS 2025 2024 At 1st April 2024 Addition5 in the year Change in mark¢l value during the year 28,620 21.078 (3,779) 7,542 At 3 1st March 2025 £24.841 £28,620 The investments are in listed UK seciirities. ii. DEB'foRS 202S 2024 Ti'adc Debtors Other Debtors 92,943 15.579 92,053 14,865 £108,522 £106,918 12. CREDITORS: Amoiints falliiig due within one ye4r 2025 2024 Suiidry creditors and a¢¢ruals Other taxes and social security 3,837 9.466 7,678 5 1,981 £13.303 £19,659 14
ENFIELD MENCAP NOTCI S I'O THE fi INANCIAL ST ATEMENTS (continue(l) FOR TIICI YEAR ENDED 31ST MARCH 2025 13. ANALYSIS or NIT ASSIITS BETWEEN FUNDS Uni'estiicted riunds Resti'icted Funds TotMI 2023 Fixed assets Net curreiit assets 26,996 718,782 26,996 718.782 745.778 745,778 14. UNRESTRicfED FUNDS BalAnce As t 1st April Incoming 2024 Resoui'ce5 BAIAnce As Unre1• lis¢d t 3151 GAinl Transfers Mnrch 2025 (L05s) xpenditure Day & Eveniiig Services 625,670 724.973 (640,806) 709,837 Designated fiinds 625.670 724.973 (640.806) 709,837 Unrestricted fund5 92,765 5,485 (58,530) {3,779) 35,941 £718,435 730,458 (699,336) (3,779) 745,778 The Day & Evening Services (Designal¢d Funds) are for the provision of services to the organi5alion seiwice users. The Unreslricled Fiinds are for Ihe managing of the operations of the charity. 15
I NFIEI LD MEI NCAP NO'fES TO THE FINANCIAL STATEMEI NTS (continued) FOR THE YEI AR ENDE* D 31sr MARCH 2025 15. LIABILITY OF MEMBERS The charity is constituted as a company limited by guarantee. In the even¢ of Ihe company being wound up Ineii)bers al'e required lo contribute an aniount not exceedinE £1, IC). OPEI RATING LLASE Co1[MITMENTs Al 3 l March 2025 the coinpany had annual commitments under non-cancellable operatiiig Icases as follows., Othei. assets LAnd & buildings 2025 2024 2025 2024 Operating Icases expii-iiig: Aftei. mol'e Iliaii Iivc yeai's 37,000 37,000 16
ENFIII LD MENCAP NOTE( S TO TH[ FINANCIAL STATEMENTS Note 17 RECONCILIATION ofi THE NET (OUTGOING)IINCOMING RESOURCES TO NET CASH INFLOW/(OUTFLOW) FROM OPERATING ACTIVITIEI S 2025 2024 Nel {outgoing)lincoming resolirces Depreciation charges Investment Income (IncrEase)IDecrease in debtors (Decrease)IIncrease in credilors Fixed Assets Additions 27,343 785 (5,843) {1,604) (6,356) 39,763 1,080 (5,430) (16,005) (13,671) UnrealisedlRealisedl (gainsyloss on inve5tm¢nls Proceeds on disposal of investment Nel cash infloivl(oiitfloiY) from operating Activities 3,779 (7,542) 18 ANALYSIS ofi CIISH FLOWS fiOR HEADINGS NETI'ED IN THE CASH fiLOW STA'I'EMII NT 2025 2024 Relui'ns on invcstments And sei'vicing of finAnce Investment Income Net ca8h inflow for returns on iiivestments Rnd SLrvicing of finaiire 19 ANALYSIS ofi CIIANGES IN CASH AND CASH EQUIVALENTS At 1.4.24 Cgsh flow At 31.3.25 Net Cash: C?sh at bank 61 623 564 Total 17