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Annual Report and
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2024 - 2025
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Providing information, support and services for adults and children with a learning disability, their families and carers in West Berkshire Visit www.wbmencap.org or email info@wbmencap.org West Berkshire Mencap (A Company Limited by Guarantee) ## Contents |Introduction|3| |---|---| |A Message from our Chair|5| |A Message from ourCEO|7| |Our Vision, Mission and Values|8| |The Year in Numbers|9| |The Context and ambitions of our work and services|10| |Our Strategic Priorities|11| |Services Provided tn 2024 - 2025|14| |Income Generation Report 2024 - 2025|20| |Our Environmental Impact|22| |Status and Administrative Information|23| |Statement of director's responsibilities|32| |Independent auditor's report|34| |Statement of financial activities|38| |Balance sheet|39| |Cash flow statement|40| |Notestofinancialstatements|41| This report was produced in house. We are grateful to all the people who supplied photographs. West Berkshire Mencap Annual Report 2024-2025 2 West Berkshire Mencap (A Company Limited by Guarantee) ## We help hundreds of people in West Berkshire with learning disabilities to live their lives the way they want A learning disability is a reduced intellectual ability, usually identified soon after birth or in the early years, and will last a person's whole life. Many people with a learning disability may find everyday activities challenging — for example household tasks, socialising or managing money. Other people, with a learning disability, need to be fully supported in all areas of their life, including communicating, personal care, and staying safe. They are likely to take longer to learn and need support to develop new skills, understand information or interact with other people. People with a learning disability may also have a learning difficulty (such as dyslexia) or be neurodivergent(such as having ADHD or being autistic). Although a learning disability is permanent, many people can develop new skills throughout their lives. And of course, societies and communities can change to be more inclusive. With the right support and an inclusive community, people with a learning disability can thrive. The level of support someone needs depends on the individual. For example, someone with a mild learning disability may only need support with things like getting a job. However, someone with a severe or profound learning disability may need fulltime care and support with every aspect of their life — they may also have physical disabilities. There are different types of learning disability, which can be mild, moderate, severe or profound. In all cases a learning disability is lifelong. It can be difficult to diagnose a mild learning disability as the individual will often mix well with others and will be able to cope with most everyday tasks. However, they may need support in other areas of their life such as filling out forms. People with a severe learning disability or profound and multiple learning disability (PMLD), will need more care and support with areas such as mobility, personal care and communication. People with a moderate learning disability may also need support in these areas, but not definitely. Every person ts an individual with their own needs, but with the right support people with a learning disability can lead fulfilling lives in the way they choose. A learning disability occurs when the brain is still developing (before, during or soon after birth). Several things can cause a learning disability. Before birth things can happen to the central nervous system (the brain and spinal cord) that can cause a learning disability. West Berkshire Mencap Annual Report 2024-2025 3 West Berkshire Mencap (A Company Limited by Guarantee) A child can be born with a learning disability if the mother has an accident or illness while she is pregnant, or if the unborn baby develops certain genes. A person can be born with a learning disability if he or she does not get enough oxygen during childbirth, has trauma to the head, or is born too early. After birth, a learning disability can be caused by early childhood illnesses, accidents and seizure amongst other things. Learning disability is not the same as mental health issues, although some people with a learning disability do also have mental health issues. **----- Start of picture text -----**
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Our Children’s Dance Club provides fun, socialisation and exercise on a weekly basis West Berkshire Mencap Annual Report 2024-2025 4 West Berkshire Mencap (A Company Limited by Guarantee) ## Message from our Chairman As | write my Chairman’s report, | think about the challenges that face West Berkshire Mencap, from SS ; financial to operational and all the work that goes on > behind the scenes to ensure that we can continue to : evolve and offer excellence to our service users both — an now and hopefully long into the future. — =} Our, Supported Living Homes, Adult Day Services, we J Family Advisor Service (FAS), Children’s Services and —™ & The Mulberry Garden Therapeutic Horticultural Project, A are all vital services in our local community. While we SAN dy remain in challenging economic times, we have ee navigated an agreeable financial path regarding the funding that we receive with both the local authorities and we hope also the NHS for these services to remain sustainable going forward. While lead by our CEO, Sara Vaughan, and her leadership team, the services we provide would just not be possible without the support of a much wider team of fantastic staff and volunteers. This results in providing high quality care for a large number of adults and children with a wide range of learning disabilities. | am very grateful to everyone involved, you all play a vital role in the services we provide. | would also like to express my continued thanks to our clients who use our services and also their families for all the positive support that they provide. As | said last year, we have had to tighten our belts and look toward alternative income streams and develop others, but with considered and astute stewarding from CEO Sara and her leadership team, we have been doing just that, the flagship of which is our hopefully soon to be delivered Shepherd's Hut which we are all excited about. You may recall that funds were raised for this project after being awarded the Greenham Trust accelerator funding. Several of us have been to visit Arbor Shepherd Huts in Wargrave during its construction and we were very impressed, and when delivered will provide much needed respite care. Thank you to my fellow Trustees for your expertise and for the time that you have given over the last year which, in a number of instances, has been considerable. | am very grateful to you for all of your support. We are now toward the end of our Platinum Jubilee Year 2024-25. The Organisation is 70 years old. We are responsible to ensure that it is fit and set to run for the next 70 years and we do not take that responsibility lightly! We are all ready for the challenge and to that end we are soon to complete our Jubilee Fundraising Campaign. We are currently close to raising our target of £70,000 in this special year. Fundraising activities have included the Supported Living Support Workers, who bravely completed a sky dive and the annual Race Day supported by over 250 local business people. There has also been a Golf Day and an Ascot Race Day at the Mencap Centre supported by the Mayor. Henry Axtell ran the Paris Marathon and raised over £3,500 for us and many more activities have taken place. | would also like to give a special mention to our Mulberry Garden Horticultural Project who had a very successful spring plant sale and raised over £5,000. Congratulations and a huge thank you to all involved! West Berkshire Mencap Annual Report 2024-2025 5 West Berkshire Mencap (A Company Limited by Guarantee) We have ambitious plans beyond this year and the difficult financial climate will mean that fundraising and income generation from within, will be an important ingredient in our success and growth going forward. How could you support our fundraising efforts? With your time, contacts and expertise? What local businesses do you know that have a corporate social responsibility and would like to be teamed with West Berkshire Mencap, a successful, local charity that provides vital services for people with a learning disability and their parents and carers in the local community? We are all about building strong, trusting relationships in the local community that work for everyone. Graeme Leech Chair of Trustees **----- Start of picture text -----**
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West Berkshire Mencap Annual Report 2024-2025 6 West Berkshire Mencap (A Company Limited by Guarantee) ## Message from our CEO The last year has been challenging. We have faced huge financial difficulties due to the funding available from the local authority and the NHS falling below what we needed to cover the cost of the huge increases in National minimum wage and Employers National Insurance Contributions. The cuts we made last year to HR and cleaning continue to impact the daily work of our staff who have absorbed these tasks into their existing roles. them| do not underestimateand | would like justto take howthis hardopportunity that has beento thank for them for their dedication to the organisation and the clients. **----- Start of picture text -----**
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This year we have concentrated on our 70* anniversary fundraising campaign which has been very successful. We continue to grow our programme of events and our PR activities. We had our most successful Race Day ever raising over £25,000 profit. We were delighted and proud to see the Friendship Skills Volunteering group win the Volunteering Award at the Greenham Volunteer Awards in November 2024. People with a learning disability and their families in West Berkshire continue to rely on us for support and we cannot let them down. If we do not get paid enough to run our services, we cannot pay people what they deserve. And if we cannot employ enough good people, this will impact on the quality of the care we provide. This means we must concentrate on recruitment and the wellbeing of our staff and colleagues as well as our clients. It also means that raising income is key to us continuing to provide the important life changing services that people in our area with learning disabilities so badly need. In closing, | would like to thank all the Staff, Trustees and Volunteers that make West Berkshire Mencap one of the largest and most successful charities in West Berkshire. | am proud to be the CEO of such a great organisation. Sara Vaughan Chief Executive Officer West Berkshire Mencap Annual Report 2024-2025 7 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 ## Our priorities ## Vision Our vision is a world where people with a learning disability are valued equally, listened to and included. We want everyone to have the opportunity to achieve the things they want out of life. ## Mission Our mission is to transform society’s attitudes to learning disabilities and improve the quality of life of people with a learning disability and their families. ## We will: - e listen to people with a learning disability - e raise awareness and change attitudes - e support all people living with a learning disability to lead fulfilling lives - e give up to date information and advice - ¢ promote and support friendships and relationships - ¢ promote and support healthy lifestyles ## Values **----- Start of picture text -----**
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West Berkshire Mencap Annual Report 2024-2025 8 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 ## The Year in Numbers - ® 6 Tenants at Stella Maris House - % 7 Tenants at Heffernan House - 6 Tenants in Jacobs Well House - @ 2,500 Hours of care a week in Heffernan House, Stella Maris House and Jacobs Well which includes 86 hours of Outreach - © Leisure Plus delivered 656 sessions of activity per week which included cookery and drama - 1837 Sessions attended at The Mulberry Garden during the year - © 6723 hours of care were delivered to Children - ® 36 Gateway Club members - © 4881 Sessions attended at Link Up West Berkshire Mencap Annual Report 2024-2025 9 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 The context and ambitions of our work and services It has not been an easy year as funding is hard to come by and all charities are struggling to meet the funding challenges facing them. It is a huge challenge to meet the cost of the yearly increases in National Minimum wage. We provide over 120,000 hours of care each year this means we need to find an extra £100k year on year to meet our salary costs. In 2024 the additional cost of the increases in Employers National Insurance added another £85k to our costs. This challenge cannot be underestimated. These funding issues have had the effect of slowing our development plans because we have had to focus our attention primarily to the challenges of runninga large voluntary organisation in these difficult times. We have had regular Trustee Away Days to develop our strategic planning. Our ambitions are to continue to modernise and update our approach, with a view to making West Berkshire Mencap relevant to today’s young parents and families, whilst at the same time responding to the changing needs of older parents and clients. We want to transform the Mencap Centre into a hub where families and children with Learning Disabilities will feel welcome, safe and supported by a range of service offers provided directly by ourselves and also through trusted partnership working. We aim to have fully established our therapeutic horticultural services at the Enborne Gate site by June 2025 and to have begun redevelopment of the Mencap Centre. We aim to have developed our own ‘glamping’ Children’s Respite Service to have our Shepherds Hut on site by the end of 2025. We have also begun to update and expand our Adult Day Services commercial offer in 2024-5. By December 2026 we intend to have our Mulberry Café up and running and new and exciting services on offer at the Mencap Centre. Our main priorities for the year 2024-5 were: - e to complete the Mulberry Project relocation — this has been held up due to Building regulation sign off. - e to embed and grow our programme of Fundraising Events — this has been achieved - e to continue to source funding for our Children’s Glampervan Respite Project — this is ongoing and we are currently seeking funding for a wheelchair lift - e to find a supplier to build the Shepherds Hut — we did this and the Hut has been built e to achieve our recruitment targets we exceeded our targets to reduce our reliance on Agency Staff - e to develop our business model at our Link Up project — pilot products are being tested West Berkshire Mencap Annual Report 2024-2025 10 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 Our Strategic Priorities 2024-2025 ## Ensuring our support is right We continue to review our service delivery throughout the year. We surveyed staff, clients and families to ensure we were providing the very best services that we were able to do. We reviewed our safeguarding practice and embedded our new safeguarding management system to check on our performance and we monitored changes we had made to our practices throughout the year. ## Making Mencapa better place to work By looking after our team of staff and volunteers we are able to provide great caring support to our clients. The main focus of the senior team for 2024-5 was to continue to focus on recruitment. We are pleased to report that we have reduced our reliance on Agency staff significantly although there is still some way to go. We will need to recruit care staff continually throughout the next 12 months to achieve our ambitious targets. We continue to be committed to meeting the legal requirement to pay the national minimum wage. As a result of our experiences during Covid we have continued to offer flexible working to our staff teams with a mix of home/office working however we are moving back towards the majority of our staff being office based. The new training system gives all staff access to a comprehensive programme of both compulsory and optional professional development training. The system allows us to monitor staff training levels and to ensure everyone has the appropriate level of training to do their job. We also provided additional levels of Care Management training to our staff. ## Piloting excellence in service Development We have embedded the Mulberry Garden into its new site and grown the team of volunteers working with the clients. This year saw our most successful plant sale ever and the project goes from strength to strength. Our Family Advice Service has grown hugely over the year doubling the amount of service offered to clients. We are very proud of the work we are doing with young mums with Learning Disabilities who are going through the Courts System. West Berkshire Mencap Annual Report 2024-2025 11 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 Our Strategic Priorities 2024-2025 cont. ## Piloting excellence in service Development cont. This year our Supported Living team sadly lost a client with a terminal illness. The team worked very hard to honour Wendy’s wish to remain in her own home. We were all proud of how they supported the client and family at this very difficult time. **----- Start of picture text -----**
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Wendy Morris 2022 - 2025 Although you are no longer with us, we will always remember the good times and the joy, laughter and good times we shared. Forver in our hearts. West Berkshire Mencap Annual Report 2024-2025 12 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 Our Strategic Priorities 2024-2025 cont. Making Mencap West Berkshire fit for the future Our plans to modernise the Mencap Centre are in place and we have begun work to raise the money to put these plans into action. Our Glampervan Shepherd's Hut overnight respite project is nearing completion and we hope to have the service up and running by the end of 2025. In order to secure the future of our services we have an ambitious programme of fundraising, events and grants and trust work. We have established our Client user group to involve our service users in our plans and governance. They will meet for the first time in November 2025. **----- Start of picture text -----**
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Photo showing what the Shepherd Hut will look like —- arriving soon at our Mencap Centre! West Berkshire Mencap Annual Report 2024-2025 13 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 ## Services Provided in 2024-2025 Link Up started in 1995 as a small project, and has grown in size, to the point where we have up to 150 service users per week being able to take part in the project. People with Learning Disabilities, learn all about real work in a supported environment, allowing individuals to access work skills, who wouldn't normally have the opportunity. Work can consist of light assembly, picking, packing and mail shots for companies who value the work that the Link Up team complete to very high standards and produced in a very timely manner. Link Up provides education alongside the work opportunities, including courses on literacy, numeracy, monetary skills, CV writing, keeping safe in the community and keeping safe online, as examples. The team works together, with staff and volunteers to reach individual goals, to learn to maximise their skills and to have fun, in a structure and supported environment. Link Up offers work experience to a range of local schools and in addition offers University in Health and Social Care student placements — these opportunities help to widen individuals’ knowledge of Learning Disabilities, both in education and in the local community. **----- Start of picture text -----**
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West Berkshire Mencap Annual Report 2024-2025 14 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 ## Services Provided in 2024-2025 cont. Leisure Plus provides people with learning disabilities over the age of 18 with the opportunity to develop their life skills. The group enjoy a varied programme of activities including cooking and craft activities. **----- Start of picture text -----**
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West Berkshire Mencap Annual Report 2024-2025 15 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 Services Provided in 2024-2025 cont. Friendship Skills delivered a development programme last year making a positive difference to the lives of people with a learning disability in a fun inclusive environment. We equipped people with social and life skills promoting social inclusion, equality and understanding between those with a learning disability and the public. The group supported bya fantastic team of volunteers enjoyed a varied programme of activities including outings, cooking and leisure activities. They also have an active drama group and this year they produced and performed in a Snow White Production aimed to support the My Wills and Wishes Project. Through the delivery of a range of purpose-built training and awareness programs supported by highly trained staff and guest speakers who are expert in their field, we achieved our aim to help people with learning disabilities become as independent as possible, connect with their local communities and develop a social network. **----- Start of picture text -----**
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West Berkshire Mencap Annual Report 2024-2025 16 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 ## Services Provided in 2023-2024 cont. Gateway Club is a weekly social club for adults with a learning disability to enable them to meet up with their peers, socialize and join in a wide range of activities in a safe and welcoming environment. This year we added a Karaoke machine to the activities on offer. Staff from our YCS service raised the money for this by doing a sponsored Skydive. **----- Start of picture text -----**
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Supported Living Service, throughout the year we have provided high-quality care to people with learning disabilities in our supported living houses. Our clients all have very complex needs and many have severe physical disabilities as well as Learning Disabilities. We supported 18 clients, 1 flat remains vacant. Our service ran 24/7 365 days of the year. Each house is staffed 24 hours a day and all our staff are fully trained to meet the complex needs of our clients who all receive a bespoke care package. Each of our clients has their personal individual care plan, to ensure all their needs are met. Whether it's help with the shopping, or taking medication, going on an activity or having a bath, our staff are there to help them make the most of their life and feel safe and protected whilst doing the things they choose to do enabling them to enjoy life to the full. We involve families in the service and have had family events throughout the year, including summer BBQ's, Halloween and Christmas Parties. This year the annual holiday to Butlins was a great success and a fun time was had by staff and clients. **----- Start of picture text -----**
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West Berkshire Mencap Annual Report 2024-2025 17 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 Services Provided in 2024-2025 cont. Children's Services continued to run an Outreach service during 2024-20245 as well as an After-School Service and this proved very successful. We continued to recruit to the team. As always, we had a number of teen volunteers who are usually hoping to study medicine or related subjects who learn valuable life skills themselves and develop a deeper understanding of Learning Disability in their time with us. The service continued to provide Children’s Outreach Short Breaks Services and additionally provide individually commissioned bespoke packages for families. We provided the following services: 1. Ran playschemes throughout the all the school holidays of 2024-5 2. Ran self-funding group activities for Children including a Dance group, personal care and grooming, boy’s activity sessions etc. 3. Continued to provide a Bursary scheme to support families 4. Expanded our gardening and external messy play facilities for Children 5. Grew Parent support Services 6. stablished Parent coffee mornings each week 7. Continued to develop our Volunteer Support teams **----- Start of picture text -----**
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West Berkshire Mencap Annual Report 2024-2025 18 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 Services Provided in 2024-2025 cont. Family Advice Support Services continued to be in high demand. Families received support from our team with benefit claims, child protection issues, deputyships, and much more. We supported people with Learning Disabilities going through the court system and through their interactions with Safeguarding and other stressful life events. We began to develop a Deputyship Service as part of this department. Additionally, we: 1. Expanded our Family Advice Services 2. Developed our court support services 3. Developed our parent and baby services 4. Continued to implement Partnership working across West Berkshire area **----- Start of picture text -----**
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West Berkshire Mencap Annual Report 2024-2025 19 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 ## Income Generation Report 2024-2025 West Berkshire Mencap's funding is mainly provided by the delivery of services paid for by local authorities, the NHS and individuals with personal budgets. We also raise funds by applying to Trusts and Foundations to support specific services or projects. These are all monitored carefully to ensure that we comply with the terms of the grant. The Grants and Trust Fundraising responsibility lies specifically with the CEO and we concentrated our efforts on developing our income generation work throughout the year. Suzie Empson our Events and Fundraising Manager lead on the Development of our new yearly Events Programme building on the success of our 2 long established events, the Race day and The Dew Pond dinners. This work extended and consolidated our unrestricted income stream. Our PR Events and Fundraising Manager, has made a great start developing this work. Building on our yearly Race Day and Dew Pond Dinners, we also launched our new Golf Day which was a great success. Other fundraising events this year included: **----- Start of picture text -----**
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We were also fortunate to receive donations from individuals, particularly from people who either use or have used our services and wish to show their appreciation. We are extremely grateful to Newbury Rotary Club who continue to support our work with fundraising and volunteering. West Berkshire Mencap Annual Report 2024-2025 20 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 Income Generation Report 2024-2025 cont. ## Additionally, we: 1. Continued to work to make sure we had funds to complete the Mulberry Project 2. Worked with the Fundraising Manager to Develop an Events and Fundraising plan for 2025-26 onwards 3. Delivered our Quarterly Newsletter 4. Sourced funding for our development plans 5. Revamped our Website 6. Implemented a new social media strategy West Berkshire Mencap are grateful to the following as well as all the anonymous amounts for grants and donations for our Glampervan Project from: - e Rookwood - e Graeme & Gill Leech for doing the Ridgeway Walk to raise funds - e Paul Pointer through JustGiving - e WSP Foundation e Spirit of the Vale West Berkshire Mencap are grateful to the following for Grants received: - e Funds received through The Good Exchange with specific match funding from Greenham Trust - e Berkshire Community Foundation e Skills for Care West Berkshire Mencap are grateful to the following for Donations received from individuals and various platforms: - e Henry’s Marathon via GoFundMe e Mason Farm e Much Loved Donations in memory of - e Shalini’s Motorcycle Ride via JustGiving ° BNI a - e JustGiving >» J et e Easy Fundraising OR YOUR SUPPOF . - ©e CAFBungee Jump via JustGiving ae Fhaih= Yor. e West Berkshire Lottery - e Amazon Smile e EasyFundraising - e And all those who we have not mentioned individually — thank you West Berkshire Mencap Annual Report 2024-2025 21 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 ## Our Environmental Impact Our vision is for West Berkshire to be the best place in the world for people with a Learning disability to grow up, live, work and have fun. We continue to face our environmental challenges and respond by working with people and organisations at a community and society level. More flexible working has reduced energy costs in our offices. We have moved our working practices on-line reducing our paper, ink and photocopying consumption in all areas of our work. Our new Supported living unit, Jacobs Well was developed with The Greenham Trust incorporating the latest energy efficient technology including an air sourced heating system. We developed our new Mulberry Garden with recycling in the forefront of our minds. We received a grant from The Greenham Trust and West Berkshire council to install a full water recycling system which has reduced our water consumption. The Mulberry Garden wood working project uses entirely re-cycled wood pallets in order to make all of their products. Additionally clients are growing and cooking their own fruits and vegetables. We have also developed an extensive composting scheme which reduces our reliance on purchased compost. **----- Start of picture text -----**
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West Berkshire Mencap Annual Report 2024-2025 22 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 Status and Administration West Berkshire Mencap is a company limited by guarantee (number 3790942) incorporated on 17 June 1999 and is a registered charity (Charity No: 1076658). Its revised Memorandum governs the charity and Articles of Association adopted 17 November 2016. Members appoint all directors at the Annual General Meeting and each appointment is for a year. There is a 5-year restriction on the length of tenure of the Chair. Decisions are made by line managers and, ultimately, by the Chief Executive. The Board of Directors makes policy decisions. Strategic decisions are formed at Board level using information from staff and users to help in the decision-making process. Directors (Trustees) who have served during the year are as follows: Graeme Leech - Chair Paul Pointer - Treasurer Darren Anderson Stuart Durrant Gill Leech Steve Luff-Smith Tom Rossiter Alastair Chapman Jean Laurie (appointed 5 December 2024) ## Sara Vaughan - Chief Executive Tony Ferguson — Company Secretary The Key Management Personnel are the Trustees as above, Sara Vaughan as Chief Executive, Tony Ferguson and Jane Hall as Deputy CEO's, Michelle Greenfield as Head of YCS, Caroline Austin as Head of Children’s and Family Support and Advice Services, Kerry Fourie as Finance Manager, Paul Harris as Head of Adult Day Services and Suzie Empson as PR, Events and Fundraising Manager West Berkshire Mencap Annual Report 2024-2025 23 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 ## Structure, Governance and Management Trustees are sought from a wide range of backgrounds and disciplines in order to ensure that the charity is governed effectively. A skills audit has shown that we have a good range of Trustees with backgrounds tn finance, legal, management and politics whilst also maintaining soft skills such as team work, problem solving, facilitation and decision making. Trustees are asked to sign to show that they understand the role of the Trustee and to ensure that they have declared an interest in everything they need to. They are given an induction pack to give them information about the charity. They are also offered an induction tour of our services as we are based on several sites in the district. It is important to have a diverse range of Trustees to reflect our diverse society. Trustees are offered regular training. ## Compliance with the Code of Good Governance West Berkshire Mencap’s board continued to demonstrate its strong commitment to the Code of Good Governance. Principal Objects of the Charity ## The objects of West Berkshire Mencap are: The relief ofpeople who are in need by reason of their disability, (with an emphasis, priority and focus on the relief of people with a learning disability, their families, dependants and carers), by the provision ofservices, support and information, leading to independent living opportunities and/or improved life chances, and also by challenging discrimination through campaigning, lobbying and promoting user representation. - It does this by carrying out activities in the following areas: 1. Promotes the care, treatment and education of people with learning disabilities and their families/carers and secure provision commensurate with their needs. 2. To increase public knowledge of the problems faced by people with learning disabilities and their families/carers. 3. To become acquainted with all people with a learning disability and their families/carers within the local area, to listen to them and develop services that take thetr views into consideration. 4. To foster mutual help, co-operation and friendships between parents, guardians, relatives and all entrusted with the care of those with a learning disability. West Berkshire Mencap Annual Report 2024-2025 24 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 Structure, Governance and Management Cont. 5. To provide support and a signposting service to other organisations and work in partnership to ensure that people with a learning disability and their families/carers have the rights and opportunities that they are entitled to. 6. To provide respite for families. Ensuring that our work deliver our aims The activities, which West Berkshire Mencap undertake, are defined by the organisation's strategic plan, which takes the form of a rolling 3-year plan (2024 -2027) at this point. This report outlines our activities over the past twelve months and how those activities brought benefits to people with learning disabilities and their families and carers. In monitoring the progress of our development plan, and in the consideration of future plans, the board is ever mindful of how West Berkshire Mencap's public benefit, as defined in our objects, is delivered. The Board has reviewed and has had regard to the Charity Commission's general guidance on public benefit. ## Criteria used to assess success Our Development Plan Tracker monitors our performance and is assessed at every Trustee Board Meeting. We have a Senior Management Team (SMT) that meet every month to monitor our progress against our objectives. We work hard to foster service user involvement in our services. We have representatives from our families and service users on our Trustee Board. We have regular family get togethers at social events and Friendship skills has a committee as well as meetings to determine the group ethos and plan their monthly calendar. User feedback is essential to the integrity of our service development. West Berkshire Mencap Annual Report 2024-2025 25 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 ## Financial Results and Reserves Policy Funding for the charity continued to primarily come from the provision of direct service delivery from sessional fees, domiciliary care fees and local authority grants for services. Despite financial pressures on the health and social care system, in the year to 30 June 2025, incoming resources increased to £3,852,087. The supported living units were well occupied, and the third house was open for the entire year resulting in an increase in care sessional fees income to £2,784,627 this year (2023/24 = £2,396,754). Further analysis of our income is given in note 4 of the accounts. We have again considered the impact and the increased costs, in particular the Employers National Insurance increase and minimum wage increase in conjunction with income awards not matching these extra costs, on future income streams and reserves, via cashflow modelling, and despite the ongoing uncertainty in the Charity Sector, are satisfied that our reserves should remain sufficient in the short to medium term to meet our ongoing needs to fulfil our services. Staff recruitment, in the care sector continues to be the biggest challenge we have. The rise in Employers National Insurance and the minimum wage has led to a huge increase in salary costs moving forward however, the success of recruiting permanent staff has resulted in less reliance on Agency Staff. This is still being addressed and recruiting more of our own staff is still a priority. This year expenditure has risen to £3,744,005 (2023/24 = £3,528,817. Our largest cost continues to be staffing which is 80% (2023/2024 was 79%) of this total. Further analysis of our expenditure is given in notes 5- 7 of the accounts. This has resulted in a surplus this year of £108,082 as opposed to a loss last year of £119,615. Our focus continues to be delivering support to the highest quality standard we can, using the resources available as efficiently as possible. We recognise the importance of maintaining a reserves policy. Restricted funds are very important for providing a degree of security for many of our existing projects and services and enabling us to develop and expand services in response to the needs of service users. However, restricted funds are just that — funds restricted to specific purposes that cannot be spent on other things, for example, if they are donated for a specified purpose or are earned in fees or other service specific income. This security is however only short term and we aspire towards having free reserves to meet our support cost working capital obligations for three months’ support salaries and other smaller costs. This total is £90,132, and at the year-end free reserves were negative to the tune of £48,084, as shown below. In order to bridge the gap of free reserves in future a greater element of costs may be met by other services, with additional unrestricted grant funding being sought. In defining its reserves policy, West Berkshire Mencap has considered what level of free reserves it is appropriate for the charity to hold in order to demonstrate appropriate financial management and financial sustainability. For West Berkshire Mencap free reserves, for which a policy is needed, represent unrestricted general funds of the charity and exclude the restricted funds held. West Berkshire Mencap Annual Report 2024-2025 26 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 ## Financial Results and Reserves Policy cont. The determination of an appropriate reserves level is a key part of the strategic planning process. This is linked into a risk assessment of key areas of income and expenditure, along with the following: . Working capital . Financial risk management : Future strategic development The Trustees review the reserves level on an annual basis, along with the risk assessment of key areas of income, as this provides the information on an adequate level of reserves to be maintained in order to ensure security of existing services in the short term. ||2025|2024| |---|---|---| ||£|£| |Total charityfunds per balance sheet:|960,711|852,630| |Deduct||| |Endowment funds|206,963|214,616| |Restricted funds|572,789|440,540| |Designated funds|72,817|66,807| |Fixed assets held in general funds|156,226|161713| |Freereserves|(48,084)|(31,046)| See also note 13 for the analysis of net assets by fund. West Berkshire Mencap Annual Report 2024-2025 27 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 ## Investment Policy The Trustees adopt a low risk approach to investments. They are considered at Trustee meetings and any surplus over and above immediate working capital requirements is invested in a number of short-term bonds at various institutions to get the best rate of return and mitigate the risk of financial loss. All other free cash is invested in deposit accounts. ## Risk Management A formal review of the charity's risk management processes is undertaken on an annual basis. The key controls used by the charity include: - e Formal agendas for all Board and committee activity - e Comprehensive strategic planning, budgeting and management accounting - e Established organisational structure and lines of reporting - e Formal written policies - e Clear authorisation and approval levels. - e Review and sign off of expenditure and journals at trustee meetings The identified risks are prioritised in terms of the likelihood of occurrence and potential impact. The Board reviews actions taken to mitigate the risks and assesses the residual risk remaining after implementing those actions. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed. Key risks have been identified as follows: - Ensuring financial sustainability and income streams against a background of ongoing cuts to services from local authority - Quality or process issues in services leading to problems with regulators or commissioners - Staffing and the need to recruit, train and retain sufficient staff to ensure all service are delivered safely by competent staff The Trustees have reviewed the adequacy of West Berkshire Mencap’s internal controls, which are articulated in a controls and procedures manual. Procedures have been established for reporting failings to the appropriate levels of management and the Board of Trustees. As a result, Trustees can conclude that all major risks have been identified and the appropriate steps to mitigate these risks have been put in place. West Berkshire Mencap Annual Report 2024-2025 28 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 ## Quality of Services At least once a year we ask for feedback about all our services from everyone who has anything to do with us whether they be users, parents, carers, social workers, home staff etc. The responses to these surveys feed into the decisions taken about changing the services to fit with the funding we receive. The results were very positive; our services are considered essential to parents and carers and of a consistently high quality. We continue our monitoring informally by talking to the people we support, their carers and other stakeholders so that we can act quickly to spread improvement or prevent the negatives. ## Public Benefit The trustees have had regard to the public benefit guidance issued by the Charity Commission in determining their activities for the period. One of the issues raised by our surveys is that our organisations mission is not always fully understood by the general public. People sometimes think that we are a mental health charity or that we are a branch of Royal Mencap and get our funding from them. We are extremely good at using social media like Facebook, Twitter etc and have a core number of staff, who ensure that our profile is active. We have also been able to communicate very successfully to volunteers and supporters about our activities and events. Some of the events we hold are not purely to raise funds, they are also to raise our profile and enable us to be known to more people who may need our services or who may want to help us. We also re-tweet other organisations that have a similar client group or match our ethos or objectives. For example, we have a relationship with other local Mencap’‘s which have been established through social media. We will continue to develop our presence on social media and provide ongoing training to those who need it. West Berkshire Mencap provides many volunteering opportunities and does very well at recruiting, and retaining, young volunteers. One of the unique features of the play schemes is that we try to offer a one to one volunteer for each child that attends. These volunteers are recruited from local schools and colleges and give up their free time to volunteer at West Berkshire Mencap. All of these volunteers are offered a wide range of training which includes disability awareness training, first aid, communication skills and many others. Many of these young volunteers go on to choose a career based on their experiences as a volunteer, they go on to look at jobs as Teachers, Doctors, Physiotherapists, and many return while they are at university, to continue volunteering. They also take up volunteering with other organisations in other areas. Older volunteers work as job coaches, accompanying clients on job taster sessions, some drive or assist on different projects. We have volunteers from all sections of the community including people with learning disabilities. West Berkshire Mencap also employs adults with learning disabilities. West Berkshire Mencap Annual Report 2024-2025 29 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 West Berkshire Mencap provides many services that are not being provided by anyone else in this area. We provide respite, work experience, training and leisure opportunities. These benefit not only the users, but also their families and professionals. Families get valuable respite and the clients learn or play and widen their experiences and ability. Our aim is that people with learning disabilities get access to the same life experiences that everyone else has, hopefully positive but sometimes negative. We continue to be an organisation that takes the most challenging people who cannot be supported by any other organisation. ## Related Parties West Berkshire Mencap cooperates with a number of other local organisations in the delivery of its services as mentioned above. These include Newbury College, Get Berkshire Active, Greenham Trust and West Berkshire District Council. ## Policy for setting remuneration West Berkshire Mencap is committed to ensuring that we pay our staff fairly and in a way that ensures that we attract and retain the right skills to enable the organisation to survive and thrive. Senior Management meet to discuss any proposed annual increase for staff as part of the annual budget setting process and in the context of the funding for the organisation. The decision on an annual award, (if any) is taken by the Board of Trustees. The salary of the Chief Executive is set directly by the Board of Trustees. Individual roles which arise during the year, or where roles are changed, are benchmarked against the external market by Senior Management before setting an appropriate rate. West Berkshire Mencap Annual Report 2024-2025 30 West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 ## Patrons Richard Benyon Ricky Groves David Smith MRICS Daniel Galmiche Lorraine Chase Paul Shinar Josh Dugdale Trustees Graeme Leech - Chair Paul Pointer - Treasurer Darren Anderson Stuart Durrant Gill Leech Steve Luff-Smith Tom Rossiter Alastair Chapman Jean Laurie (appointed 5 December 2024) Chief Executive Sara Vaughan [and Company Secretary] (appointed 1 August 2025) Deputy Chief Executives Tony Ferguson [and Company Secretary] (resigned 1 August 2025) Jane Hall Registered Office The Mencap Centre Enborne Gate Enborne Road Newbury Berkshire RG14 6AT Auditors UHY Ross Brooke Statutory Auditor Suite |, Windrush Court Abingdon Business Park Oxfordshire OX14 1SY ## Bank National Westminster Bank plc Newbury Market Place 30 Market Place Newbury Berkshire RG14 5AJ ## Solicitors Gardner Leader White Hart House Market Place Newbury Berkshire RG14 5BA West Berkshire Mencap Annual Report 2024-2025 31 # West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 ## Statement of director's responsibilities The Trustees (who are also directors of West Berkshire Mencap for the purposes of company law) are responsible for preparing the Trustee’s Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards.) Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to: - e Select suitable accounting policies and then apply them consistently; - e Observe the methods and principles in the Charities SORP; e Make judgements and estimates that are reasonable and prudent; e State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statement; and - e Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate. The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charitable company’s transactions, disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006 and the provisions of the charity's constitution. 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. So far as the directors are aware, there is no relevant audit information of which the charity’s auditors are unaware. The directors have each taken all the steps that we ought to have taken as directors in order to make ourselves aware of any relevant audit information and to establish that the company’s auditors are aware of that information. The Board of Directors, who are the charity Trustees for the purposes of the Charities Act 2011, present their Annual Report for the year ended 30 June 2025 under the Companies Act 2006 and the Charities Act 2011, together with the audited financial statements for the year. The Board confirms that the latter comply with the requirements of the Charities Act 2011, the Companies Act 2006, the Company’s Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practise applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). West Berkshire Mencap Annual Report 2024-2025 32 # West Berkshire Mencap (A Company Limited by Guarantee) ## TRUSTEES ANNUAL REPORT YEAR ENDED 30 June 2025 ## Auditors A resolution reappointing UHY Ross Brooke as auditors to the company will be put to the Annual General Meeting. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. cs of the Board: P Pointer Director Date: Lhe.Novewsby 202° West Berkshire Mencap Annual Report 2024-2025 33 West Berkshire Mencap (A Company Limited by Guarantee) ## INDEPENDENT AUDITORS’ REPORT ## Opinion We have audited the financial statements of West Berkshire Mencap (the ‘charitable company’) for the year ended 30% June 2025 which comprise Statement of Financial Activities, Balance Sheet and Cash Flow Statement 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 oflreland (United Kingdom Generally Accepted Accounting Practice). ## In our opinion the financial statements: - give a true and fair view of the state of the charitable company’s affairs as at 30 June 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 Trustees 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. West Berkshire Mencap Annual Report 2024-2025 34 West Berkshire Mencap (A Company Limited by Guarantee) Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 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. 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 preparea strategic report. ## Responsibilities of trustees As explained more fully in the trustees’ responsibilities statement set out on page 32, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. West Berkshire Mencap Annual Report 2024-2025 35 West Berkshire Mencap (A Company Limited by Guarantee) Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted tn accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below: ## We have considered: - the nature of the charity and sector, control environment and operating performance; - o the charity's own assessment, including assessments made by key management, of the risks that irregularities may occur either as a result of fraud or error; - © any matters we identified having reviewed the charity’s policies and procedures relating to: - identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance; - » detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and - * the internal controls established to mitigate risks of fraud or noncompliance with laws and regulations; - the matters discussed amongst the audit engagement team. As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the areas in which management is required to exercise significant judgement, such as recognition of income. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory framework that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context were the Companies Act and tax legislation. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk ts also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. West Berkshire Mencap Annual Report 2024-2025 36 **West Berkshire Mencap** (A Company Limited by Guarantee} A further description of our responsibilities is available on the Financial Reporting Council's website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and­ guidance/Standards-and-guidance-for-auditors/Auditors-responsibilities-for­ audit/Description-of-auditors-responsibilitLes-for-audit.aspx. This description forms part of our auditor's report. 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. Caroline Webster FCA (Senior Statutory Auditor) For and on behalf of UHY Ross Brooke Statutory Auditor Suite I Windrush Court Abingdon Business Park OXFORDSHIRE OX141SY Date: 05.12.2025 > West Berkshire Mencap Annual Report 2024-2025 **37** West Berkshire Mencap (A Company Limited by Guarantee) ## FOR THE YEAR ENDED 30 June 2025 (Incorporating an income and expenditure account) ||Note|Unrestricted|Restricted|Endowed|Total|Total| |---|---|---|---|---|---|---| |||Fund
a|Funds
un|a|2025|2024| |||£|£|£|£|£| |INCOME AND||||||| |ENDOWMENTS FROM:||||||| |Donations& legacies||9,142|382|-|9,524|8448| |Charitable activities|4|5,665|3,607,567|-|3,613,232|3,189,707| |Othertrading||99,378|58,318|-|157,696|139,633| |Investments||8,925|-|-|8,925|9407| |Other Income|3|8,089|54,621|-|62,710|62.007| |Total income||131,199|3,720,888|-|3,852,087|3409 202| |EXPENDITURE ON:||||||| |Raising funds||7,835|-|-|7,835|23,946| |Charitable activities|5|139,879|3,588,638|7,653|3.736.170|3.504.871| |Total resources|7|147,714|3,588,638|7,653|3.744.005|3.528.817| |Net
income/(expenditure)||(16,515)|132,250|(7,653)|108,082|(119,615)| |Transfers between|12|||||| |Funds||—|eee||ae|ee| |St
ain
unds||(16,515)|132,250|(7,653)|108,082|(119615)| |Fundsat 1 July2024||197,474|440,540|214,616|852,630|| |Fundsat30June2025||180,959|572.790|206,963|960.712|| The notes on pages 41 to 56 form part of these accounts West Berkshire Mencap Annual Report 2024-2025 38 West Berkshire Mencap (A Company Limited by Guarantee) ## FOR THE YEAR ENDED 30 June 2025 Company Number: 3790942 ||||2025||2024| |---|---|---|---|---|---| |||Notes|£|£|£| |FIXED ASSETS|||||| |Tangible assets||8||476,391|534,048| |CURRENT ASSETS|||||| |Debtors||9|583,636||361,302| |Cash at bank and in hand|||269,216||313,296| ||||852,852||674,598| |CREDITORS: Amounts falling due|||||| |within one year||10|368,532||356016| |NETCURRENT|ASSETS|||484,320|318,582| |NETASSETS||||960.711|852.630| |FUNDS|||||| |Unrestricted|General|12||108,142|130,667| ||Designated|12||72,817|66,807| |Restricted||11||572,789|440,540| |Endowment||11||206,963|214616| |||13||960.711|852,630| These financial statements have been prepared in accordance with the special provisions relating to companies’ subject to the small company regime within Part 15 of the Companies Act 2006. The financial statements were approved and authorised for issue by the board and were signed on its Graemebehaifmarae Leech 4 (/ Zeor| J25 GrAmeme 1, CECE As CHAM SETravi st Ge Chairman we \ : ° “ Con £os Feu ar€e OF WLR: Mées AP Paul Pointer Treasurer The notes on pages 41-56 form part of these accounts West Berkshire Mencap Annual Report 2024-2025 39 West Berkshire Mencap (A Company Limited by Guarantee) ## FOR THE YEAR ENDED 30 June 2025 ||2025|2024| |---|---|---| ||£|£| |Cash flows from operating activities||| |Net cash (used in) provided by operating activities|(43,518)|(7472)| |Cash flowsfrom investing activities||| |Proceeds from sale of asset|(562)|-| |Proceeds from sale of property, plant and equipment|-|-| |Purchase of property, plant and equipment|(0)|(0)| |Net cash used in investing activities|(562)|(50.365)| |Change in cash and cash equivalents in reporting period|(44,080)|(57,837)| |Cash and cash equivalents atthe beginning ofthe reporting|313,296|371133| |period||| |Cash and cash equivalents atthe end ofthe reporting period|269,216|213,296| |Reconciliation of netincome/expenditure to net cash flowfrom|operating activities|| ||2025|2024| ||£|£| |Net income/(expenditure)|108,082|(219,615)| |Adjustments for||| |Depreciation charges|56,520|62,936| |Loss/(profit) on the sale offixed assets|1,698|-| |(Increase)/decrease in debtors|(222,334)|(32162)| |(Decrease)/increase in creditors|12,516|BLIE9| ||(43,518)|(7472)| ## Analysis of cash equivalents ||2025|2024| |---|---|---| ||£|£| |Cash in hand|150,330|223,446| |Notice deposits|118,886|89,850| |Totalcashandcashequivalents|269,216|313,296| West Berkshire Mencap Annual Report 2024-2025 40 West Berkshire Mencap (A Company Limited by Guarantee) ## Notes to financial statements for the year ended 30 June 2025 ## 1. COMPANY INFORMATION The principal activity of the charity is the provision of services for people with a learning disability and their parents, carers and professionals. The charity (registered number 3790942 and charity number 1076658) is incorporated and domiciled in the UK. The address of the registered office is The Mencap Centre, Enborne Gate, Enborne Road, Newbury, Berkshire, RG14 6AT. ## 2. ACCOUNTING POLICIES ## Basis of preparation The accounts have been prepared in accordance with the Charities SORP (FRS102) applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019. The accounts have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). West Berkshire Mencap meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the next financial year with no requirement for external funding. The impact of a difficult financial funding outlook has meant that the senior team and trustees have updated and continue to closely manage budgets and forecasts based on current estimates. This is to ensure that the charity has sufficient facilities in place to meet operating cash requirements going forward. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements. ## Critical accounting judgements and key sources of estimation uncertainty In the application of the charity's accounting policies, which are described in note 2, Trustees are required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimation and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. West Berkshire Mencap Annual Report 2024-2025 41 West Berkshire Mencap (A Company Limited by Guarantee) ## Notes to financial statements ## for the year ended 30 June 2025 cont. The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of revision and future periods if the revision affects the current and future periods. In the view of the Trustees, no assumptions concerning the future or estimation uncertainty affecting the assets and liabilities at the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year. ## Financial Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. ## Income All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: - e Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. - e Investment income is included when receivable. - e Income from donations & fundraising is recorded on a receipt basis. - e Incoming resources from charitable trading activity are accounted for when earned. Where grants receivable relates directly to the provision of services, they are accounted for as grants and contract work. Other grants are accounted for as donations and legacies. ## Resources expended Expenditure is recognized on an accrual basis as each liability is incurred. Costs of generating funds comprise the costs associated with fundraising activities. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and central costs of an indirect nature necessary to support them. Central costs, not covered by other incoming resources, are recharged to the individual funds on an estimate of the staff time and space used by the activity. West Berkshire Mencap Annual Report 2024-2025 42 ## West Berkshire Mencap (A Company Limited by Guarantee) ## Notes to financial statements for the year ended 30 June 2025 cont. ## Charitable expenditure is reported under three sub headings: - e Staff costs relating to the provision of services. - e Other activity expenditure. - e Support costs comprising support staff, premises costs, IT costs and general office costs. In previous years, Governance costs (costs associated with meeting the constitutional and statutory requirements of the charity, the audit fees and costs in respect of the strategic management of the charity) were shown separately in the Statement of Financial Activities. To comply with Charities SORP FRS 102 Governance costs have been included within support costs. Termination payments to staff are accounted for when the payment is agreed. ## Fund Accounting Unrestricted funds held by the charity are those which can be used in accordance with the charitable objectives at the discretion of the Trustees. Restricted funds are where specific conditions are imposed by the donor which restricts the use of unspent funds. The income is taken directly to the relevant restricted funds. ## Restricted funds Where specific conditions imposed by the donor would restrict the use of unspent funds, the income is taken directly to the relevant restricted funds. Restricted income also arises from the income generated by each activity, which the Trustees then consider to be restricted to continuing and improving that service as that would be the expectation of the users and their carers. Deficits on funds are met from unrestricted fund. ## Designated Funds The Directors have set up a ‘sinking fund’ in respect of future maintenance costs on the respite bungalow and on Heffernan House. ## Endowed Funds These are funds provided to the charity for ongoing use as a Respite Centre. **----- Start of picture text -----**
||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Depreciation|and|capitalisation|of|fixed|assets| |Fixed|assets|are|depreciated|over|their|expected|useful economic|lives|as|follows:| |Freehold|Property|2%|straight|line| |Leasehold|Property|10%|straight|line| |Motor|Vehicles|25%|reducing|balance| |Equipment|with|a|value|between|£1000|and|£4999|25%|straight|Line| |Equipment with|a|value|over £5000|25%|reducing|balance| |Contributions|towards|the|cost|of fixed|assets|are|included|as|income|whilst the|gross|cost|of fixed| |assets|are|capitalised.|Items|under £1,000|are|not|capitalised.| **----- End of picture text -----**
West Berkshire Mencap Annual Report 2024-2025 43 ## West Berkshire Mencap (A Company Limited by Guarantee) ## Notes to financial statements for the year ended 30 June 2025 cont. ## Operating leases Rentals payable under operating leases are taken to the Statement of Financial Activities as they fall due. ## Pension costs The company contributes to an Occupational Master Trust Pension Scheme for all eligible employees and follows the allocation of staff costs. ## Donated assets Donated assets intended for continuing use by the charity are included as donations in the year of the gift. The value placed on these items is the approximate value that it would have cost the charity to purchase those items based on published price lists for similar items offered for sale. ## Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due. ## Creditors and provisions Creditors and provisions 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. ## Cash and cash equivalents Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value ## Company limited by guarantee The company is a Company limited by guarantee, and is a registered Charity. Each members’ liability would be limited to an amount not exceeding £1 in the event of the company winding up. There are eight (8) members for these purposes at the year-end. West Berkshire Mencap Annual Report 2024-2025 44 West Berkshire Mencap (A Company Limited by Guarantee) ## Notes to financial statements for the year ended 30 June 2025 cont. 3. NET INCOMING RESOURCES **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |Are stated|after charging the following:|2028|ad| |Depreciation|of tangible|assets|56,520|62,936| |Auditors|fees|=|-|audit|(excl VAT)|11,400|12480| |-|other|-|-| |Other operating|leases|109,860|110,560| |Loss|on|disposal|of assets|(1,698)|-| **----- End of picture text -----**
## 4, CHARITABLE ACTIVITIES **----- Start of picture text -----**
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Sessional|Residential|Respite|Sheltered|Grants and|Total|Total| |Fees|Income|Centre|Workshop|Contract|2025|2024| |Rent|Work| |£|£|£|£|£|£|f| |Children’s|Services|86,425|-|-|-|30,000|116,425|112.603| |Grant|Income|for|-|-|-|-|5,665|5,665|4832| |all|Services| |Adult|Day|Services|111,160|-|-|48,985|501,222|661,367|635,725| |Care|and|Housing|-|2,751,061|33,566|-|-|2,784,627|2396754| |Advice|and| |Advocacy|31,286|-|-|-|13,862|45,148|39,793| |228,871|2,751,061|33,566|48,985|550,749|3,613,232|3189707| |2024|305,057|2,278,588|32,052|49,450|524560|3,189,707| |CHARITABLE|EXPENDITURE| |Staff Costs|Depreciation|Other|Support|Total|Total| |Operating|Costs|2025|2024| |Expenses|(Note|6)| |(Note|5b)| |£|£|£|£|£|£| |Children’s|Services|110,323|2,274|1372|27,582|141,551|125493| |Adult|Day|Services|314,810|27,147|45,886|298,315|686,158|638908| |Care|and|Housing|2,183,877|10,583|23,694|510,830|2,728,984|2578487| |Advice|and|24,438|-|4|15,156|39,598|34,868| |Advocacy| |General|7|-|-|71,166|‘68,713|139,879|127115| |2,633,448|40,004|142,122|920,596|3,736,170|3504871|-| |2024|2,370,163|38,699|139592|956417|3504871| **----- End of picture text -----**
5a. CHARITABLE EXPENDITURE West Berkshire Mencap Annual Report 2024-2025 45 West Berkshire Mencap (A Company Limited by Guarantee) ## Notes to financial statements ## for the year ended 30 June 2025 cont. 5b. OTHER OPERATING EXPENDITURE |||Unrestricted
Restricted|Unrestricted
Restricted|Unrestricted
Restricted|Unrestricted
Restricted|Unrestricted
Restricted|Endowed|Endowed|Total
Total|Total
Total| |---|---|---|---|---|---|---|---|---|---|---| ||||Funds||Funds||Funds||2025
2024|| ||||£||£|||£||£
£| |Activities cost||||-|1,740|||-||1,740
2015| |Project expenditure||||-|4,685|||-||4,685
3481| |Events|||50,370||9,986|||-|60,356
54,925|| |Training subsistence||||-|23,146|||-|23,146
22,621|| |Sheltered workshop materials||||-||-||-||-
5,949| |Motor expenses||||-|12,703|||-|12,703
12317|| |Insurance|||20,352||13,023|||-|33,375
31,228|| |Sundry expenses||||444|5,673|||-||6,117
7,656| ||||71,166||70,956|||-|142,122
139592|| |2024|||80,822||58,770|||-|139592|| |6. SUPPORT COSTS||||||||||| |||Unrestricted||Restricted|Endowed||||Total|Total| |||Funds||Funds||Funds|||2025|2024| |||£||£|||£||£|£| |Staff costs||303,081||-|||-|303,081||412169| |DBS fees||94||2,529|||-||2,623|3245| |Staff uniforms||-||830|||-||830|23| |Computer software||18,540||8,619|||-||27,159|25,598| |IT support||11,685||0|||-||11,685|10459| |Telephone||12,058||3,105|||-||15,163|14612| |IT hardware||1,041||5,205|||-||6,246|2088| |PPS||2,942||8,553|||-||11,495|12624| |Advertising & publicity||5,683||:|||-||5,683|2,097| |Motorexpenses||(193)||4,113|||-||3,920|5,187| |Travel expenses||341||3,328|||-||3,669|2377| |Repairs and Renewals||654||12,933|||-||13,587|-| |Rent & rates||-||266,717|||-|266,717||203,508| |Light& heat||15,167||57,796|||-||72,963|95,453| |Cleaning||4,502||17,491|||-||21,993|35,649| |Other premises costs||3,667||47,174|||-||50,841|43,168| |Equipment
Affiliation/subscriptions||12,124
2,572||16,454
2,471|||-
-||28,578
5,043|19313
5,758| |Training||3,542||9,094|||-||12,636|12281| |Depreciation
Loss on sale of assets||16,516
(2,535)||-
837|||-
-||16,516
(1,698)|16,583
-| |Audit fees||11,400||-|||-||11,400|12480| |Professional fees||14,390||13,146|||-||27,536|19.072| |Bank charges||2,795||135|||-||2,930|2,673| |Reallocation of office/||||||||||| |premises costs to||||||||||| |Activity groups|;|(371,353)|||371,353|||-||-|:| |||68,713||851,883|||:|920,596||956,417| |2024||46,293||910,124|||-||956,417|| |||||WestBerkshire||Mencap||AnnualReport||2024-202546| West Berkshire Mencap (A Company Limited by Guarantee) ## Notes to financial statements for the year ended 30 June 2025 cont. Total governance costs included in support costs are £11,400 (2024: £12480) ## 7a, TOTAL RESOURCES EXPENDED ||Staff|Depreciation|Other|Total|Total| |---|---|---|---|---|---| ||£|£|£|2025|2024| |||||£|£| |Charitable activities|2,944,075|56,520|735,575|3,736,170|3,504,871| |Costs ofgenerating|||||| |funds|-
2,944,075|-
56,520|__s—i7,,835
743,410|7,835
3,744,005|23,946
3528817| |2024|__4782,333|63,936|683,548|3,528,817|| |7b. STAFF COSTS|||||| |||||Total|Total| |||||2025|2024| |||||£|£| |Wages and salaries||||1,941,136|1,693,629| |Termination payment —|||||| |PILON||||-|5,506| |Termination payment—|||||| |Redundancy||||-|5,833| |Agency staffing||||797,493|920,535| |Social security costs||||166,421|135,540| |Pension costs||||39,025|32,629| |||||2,944,075|2,793,672| |||||2025|2024| |Average numberofemployees during||year||No.|No.| |Fulltime||||45|39| |Parttime||||27|40| |AverageFTEemployees||||64.8|56.24| ## 7b. STAFF COSTS Volunteers play an invaluable role in delivering services. Without their volunteered time and knowledge, we would not be able to offer the support we do. None of the directors of the company received a salary in the current or preceding year. No director received any reimbursed expenses during the year (2024: £nil). Two employees in earnings band £60,000 to £70,000 (2024: two) One employee in earnings bank £70,000 to £80,000) (2024: one) Key management personnel received aggregate remuneration of £387,225 (2024; £382,517). West Berkshire Mencap Annual Report 2024-2025 47 West Berkshire Mencap (A Company Limited by Guarantee) ## Notes to financial statements for the year ended 30 June 2025 cont. ## 8. TANGIBLE FIXED ASSETS |||Freehold|Leasehold||| |---|---|---|---|---|---| |||Property|Property|Equipment|Total| |||£|£|£|£| |COST|||||| |At 1 July 2024||511,776|283,171|479,655|1,274,602| |Additions
Disposals|-|-
-_|-
-|-
29,632|-
29,632| |At 30 June 2025||511,776|283,171|450,023|1,244,970| ||____||||| |DEPRECIATION|||||| |At 1 July 2024||224,943|126,208|389,403|740,554| |Charge for the year||10,236|10,142|36,142|56,520| |Adjustment on Disposals||=|-|28,495|28,495| |At 30June 2025||235,179|136,350|397,050|—768,579| |NET BOOK VALUES|||||| |At 30 June 2025||276,597|146,821|(52,973|476,391| |At30June2024||286,833|156,963|90,252|534,048| The charity enjoys the benefit of a 999-year lease, with 971 years remaining, in respect of its premises at Enborne Gate at a peppercorn rent. All fixed assets are used for activities in furtherance of the charity's objects or in support thereof. Freehold property ts the Respite Centre (Baily Thomas House) at Haysoms Drive, Newbury. ## 9. DEBTORS ||2025|2024| |---|---|---| ||£|z| |Trade Debtors|277,832|251,740| |Prepayments|139,921|52,866| |Accrued Income|165,233|56,117| |Staff Loans and Advances Recoverable|650|579| ||583,636|361,302| West Berkshire Mencap Annual Report 2024-2025 48 West Berkshire Mencap (A Company Limited by Guarantee) ## Notes to financial statements ## for the year ended 30 June 2025 cont. 10, CREDITORS: Amounts falling due within one year ||2025|2024| |---|---|---| ||£|£| |Other taxes and Social Security|48,430|42258| |Other creditors|158,484|177,041| |Accruals|96,801|56,649| |Deferred Income|53,059|71,089| |Tenants Funds|11,758|E979| ||368,532|356,016| The Majority of deferred income at 1 July 2024 has been released during the year to incoming resources. This income relates to income received in advance for specific events or projects which may take place after the year end and any grant income for a period spanning the year end. ## 11, ENDOWED AND RESTRICTED FUNDS |||Movement in Funds|Movement in Funds||| |---|---|---|---|---|---| ||1July|Incoming|Resources||30June| |Restricted Funds|2024
£|resources
£|Expended
£|Transfers
£|2025
£| |Respite Centre|163,483|34,388|(20,103)|;|177,768| |Supported Living|-|2,791,122|(2,701,228)|-|89,894| |Leisure Plus|29,049|18,249|(15,977)|-|31,321| |Gateway Club|IZ359|14,317|(6,578)|=|41,098| |Friendship Skills
FAS
Adult Day
Services|58,922
13,928
141,799|14,799
49,645
617,565|(9,101)
(39,598)
(654,503)|;
-
-|64,620
23,975
104,861| |Children’s
Activities|-
=|180,803|(141,551)|7
=|39,252| ||440,540|3,720,888|(3,588,639)|=|572,789| |Endowed Funds|||||| |Respite Centre|214616|oF|(7,653)|-|206,963| ||655,156|3,720,888|(3,596,292)|-|779,752| West Berkshire Mencap Annual Report 2024-2025 49 West Berkshire Mencap (A Company Limited by Guarantee) ## Notes to financial statements for the year ended 30 June 2025 cont. ## 11. ENDOWED AND RESTRICTED FUNDS (continued) COMPARATIVE ENDOWED AND RESTRICTED FUNDS |||MovementinFunds|MovementinFunds||| |---|---|---|---|---|---| ||Ljuly|Incoming|Resources||30June| ||2023|resources|Expended|Transfers|2024| |RestrictedFunds|£|£|£|£|£| |Respite Centre|135,320|32827|(4,664)|-|163,483| |YourChoice|-|2,408,875|(2,566,170)|157,295|-| |Services|||||| |Leisure Plus|28,704|25,078|(24,733)|-|29,049| |GatewayClub|26,274|13,487|(6,402)|-|33,359| |Friendship Skills|60,834|11,393|(13,305)|=|58,922| |FAS
AdultDayServices
Children’s|6,983
261,353
-|41,813
640,419
117,282|(34,868)
(594,486)
(125,493)|-
(165,506)
&211|13,928
141,799
-| |Activities|||||| ||519,469|3,291,174|(3,370,103)|S|440,540| |EndowedFunds|||||| |Respite Centre|222,269|-|(7,653)|-|214,616| ||741738|3,291,174|GB3B7775Q||655,156| The Respite Centre The Respite Centre arises as part of a development gain agreed with the district council whereby the developer agreed to provide a five-bed roomed bungalow for respite care. The district council required a six-bed roomed facility and therefore West Berkshire Mencap agreed to find the funding for the additional bedroom. These additional costs were covered by a third-party grant that restricted the use of the building for 20 years. The restriction imposed by this grant has now expired. Supported Living Services (formerly Your Choice Services) Supported Living Services is the name given to the Care Agency which provides a wide range of care options to people with learning disabilities. This includes seven supported living flats at Heffernan House, five at Stella Maris House and six at Jacobs Well. ## Leisure Plus Leisure Plus provides cookery skills and leisure activities for adults with learning disabilities. The scheme encourages links with other associations and similar projects to widen and improve leisure pursuits in the community. West Berkshire Mencap Annual Report 2024-2025 50 West Berkshire Mencap (A Company Limited by Guarantee) ## Notes to financial statements for the year ended 30 June 2025 cont. ## 11. ENDOWED AND RESTRICTED FUNDS (continued) ## Family Advisor Service Family Advisor Service provides support, advice and information to people with a learning disability, their families and professionals working with them. It offers a variety of support services for parents and carers as well as providing individual support. ## Link Up Link Up is a sheltered work skills project for Adults with Learning Disabilities, teaching real work skills in a supported and supportive training environment. Work includes light assembly and there is an educational element to Link Up in the study room of literacy/numeracy, keeping safe and healthy eating. ## Children’s Activities Children’s Activities cover a number of projects and schemes. Our After-School Respite operates throughout the year during term time. We have focused group activities like Little Mulberries and a Dance club. Throughout the holidays we provide fun activities with a curriculum theme so the children can learn through play. The holiday play scheme is a group activity day that operates during school holidays for children and young adults aged 5-24 with a learning disability. We also offer a 1-2-1 bespoke outreach service across the whole of West Berkshire to support families throughout the year. ## Gateway Club Gateway is the provision of the Gateway Club, which opens doors into the community for adults with a learning disability. ## Friendship Skills Friendship Skills supports Adults with a learning disability to learn more about appropriate friendships, keeping safe and helps them to become as independent as possible and to connect with their local community. The small group meets weekly and concentrates on developing a social supportive network with their peer group, whilst having fun. West Berkshire Mencap Annual Report 2024-2025 51 West Berkshire Mencap (A Company Limited by Guarantee) ## Notes to financial statements for the year ended 30 June 2025 cont. 12. UNRESTRICTED FUNDS |||Movement in Funds|Movement in Funds|||| |---|---|---|---|---|---|---| ||1 July|Incoming|Resources|||30 June| ||2024|resources|Expended|Transfers||2025| ||£|£|£|£||£| |Designated property|66,807|6,010|(-)||-|72,817| |fund||||||| |General Fund|130,667|125,189|(147,714) |||;|108,142| ||197,474|131,199|(147,714)||-|180,959| COMPARATIVE UNRESTRICTED FUNDS |||Movementin Funds|Movementin Funds|||| |---|---|---|---|---|---|---| ||Luly|Incoming|Resources|||30June| ||2023|resources|Expended|Transfers||2024| ||£|£|£|£||£| |Designatedproperty|55,797|11,010|CO||=|66,807| |fund||||||| |GeneralFund|174,710|107,018|(151061)||=|130,667| ||230,507|118,028|(151,061)||=|197,474| The designated fund represents a sinking fund. It is designed to cover major repairs of all owned and leased buildings. Following a review of the property fund, the directors determined that the fund should remain at £80,000 for the 24/25 financial year with £5,000 as an accrual to cover future maintenance costs. West Berkshire Mencap Annual Report 2024-2025 52 West Berkshire Mencap (A Company Limited by Guarantee) ## Notes to financial statements for the year ended 30 June 2025 cont. 13. ANALYSIS OF NET ASSETS as at 30 June 2025 ||Tangible
Fixed Assets|Current
Assets|Current
Liabilities|Total| |---|---|---|---|---| ||£|£|£|£| |Endowment||||| |Respite Centre|206,963|-|-|206,963| |Restricted Funds||||| |Supported Living|-|283,589|(193,695)|89,894| |Leisure Plus|-|31,321|-|31,321| |Gateway Club|-|41,098|-|41,098| |Friendship Skills|-|64,620|-|64,620| |FAS|-|25,782|(1,807)|23,975| |Adult Day Services|71,165|81,465|(47,769|104,861| |Children’s activities|9,168|43,597|(13,513)|39,252| |Respite Centre|77,387|100,381|-|177,768| ||157,720|671,853|(256,784)|572,789| |Unrestricted Funds||||| |Designated Property Fund|-|72,817|-|72,817| |General Funds|156,226|63,664|(111,748)|108,142| ||520,909|808,334|(368,532)|960,711| 13a, COMPARATIVE ANALYSIS OF NETASSETS as at 30 JUNE 2024 ||Tangible|Current|Current|| |---|---|---|---|---| ||FixedAssets|Assets|Liabilities|Total| ||£|£|£|£| |Endowment||||| |Respite Centre|214616|-—|=|214,616| |RestrictedFunds||||| |YourChoice|-|211,767|(211,767)|-| |Leisure Plus|-|29,703|(154)|29,049| |GatewayClub
Friendship Skills|-
-|33,359
56,922|-
-|3Z,359
58,922| |FAS|-|14,077|(149)|13,928| |AdultDayServices|71165|90,745|(20111)|141,799| |Children’s activities|93168|63,896|(73,064)|-| |RespiteCentre|77,387|86,096|=|163,483| ||157,720|588,065|(305,245)|440,540| |UnrestrictedFunds||||| |DesignatedPropertyFund|-|66,807|-|66,807| |GeneralFunds|161,713|19,725|(60,771)|130,667| ||534,049|674,597|(356,016)|852,630| West Berkshire Mencap Annual Report 2024-2025 53 West Berkshire Mencap (A Company Limited by Guarantee) ## Notes to financial statements for the year ended 30 June 2025 cont. ## 14. OPERATING LEASE COMMITMENTS At 30 June 2025 the company had commitments under non-cancellable operating leases expiring as follows: ||Land&|Buildings|Other|| |---|---|---|---|---| ||2025|2024|2025|2024| ||£|£|£|£| |Less than 1year|102,160|102,160|7,700|8400| |Between 2-5 years|408,640|408,640|32,074|14,287| |Morethan5 years|971,935|1,074,095|-_|-| ||1,482,735|1,584,895|39,774|22,687| ## 15. CONTINGENT LIABILITIES There are no Contingent Liabilities. ## 16. RELATED PARTIES Stuart Durrant, Trustee of West Berkshire Mencap and Equity Partner in Gardner Leader Law Firm. During this financial year £1,613 was paid to Gardner Leader for Professional Legal Fees with £0 due at the year end. Alistair Chapman, Trustee of WBM and Director of Aegis Properties Ltd and employee of A Plan Holdings/Howden Insurance. During the financial year £19,104 was paid to A Plan/Howden for Fleet and Combined insurance with £7,609 due at the year end. West Berkshire Mencap Annual Report 2024-2025 54 West Berkshire Mencap (A Company Limited by Guarantee) ## Notes to financial statements for the year ended 30 June 2025 cont. ## 17. FINANCIAL INSTRUMENTS |||2025|2024| |---|---|---|---| |||£|£| |Financial|assets measured at amortised cost|689,969|617,901| |Financial|liabilitiesmeasuredatamortisedcost|315,473|284,927| The company’s income, expense, gains and losses in respect of financial instruments are summarised below ||||2025|2024| |---|---|---|---|---| ||||£|£| |Interest|incomeand|expense:||| |Interest|income||8,925|3407| |Interest|expense||-|;| Financial assets measured at amortised cost comprise trade debtors, other debtors and cash equivalents. Financial liabilities measured at amortised cost comprise other creditors and accruals excluding deferred income. West Berkshire Mencap Annual Report 2024-2025 55 West Berkshire Mencap (A Company Limited by Guarantee) Notes to financial statements for the year ended 30 June 2025 cont. 18. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |Note|Unrestricted|Restricted|Endowed|Total|Total| |Funds:|Funds:|ind|2024|2023| |£|£|£|£|£| |INCOME|AND| |ENDOWMENTS| |Donations & legacies|7,661|787|-|§,448|31,797| |Charitable activities|4|4,832|3,184,875|-|3,189,707|2559010| |Other trading|86,138|53,495|-|139,633|86,351| |Investments|93,407|0|-|9,407|6,502| |Other Income|3|9,990|52,017|-|62,007|33,141| |Total income|118,028|3,291,174|-|3.409.202|2716801| |EXPENDITURE ON:| |Raising funds|23,946|-|-|23,946|2700| |Charitable|activities|5|127,115|3,370,103|7,653|3.504.871|2961787| |Total resources|7|151,061|3,370,103|7,653|3528817|2964487| |N|[et]|.|(33,033)|(78.929)|(7,653)|(119,615)|(247,686)| |income/(expenditure)| |Transfers between|12| |Funds|—|ee|:|7|7| |aundsonvement in|(33,033)|(78,929)|(7,653)|(119,615)|(247,686)| |Funds brought forward|230,507|519469|222,269|972245| |Funds carried forward|197,474|440,540|214.616|852.630| **----- End of picture text -----**
West Berkshire Mencap Annual Report 2024-2025 56 West Berkshire Mencap (A Company Limited by Guarantee) West Berkshire **----- Start of picture text -----**
OMTEE geet Mite
The Queen's Award
for Voluntary Service
**----- End of picture text -----**
https://www.wbmencap.org/ https://www.facebook.com/Westberkshiremencap?fref=ts https://www.instagram.com/westberkshiremencap/ https://x.com/WestBerksMencap https://www.linkedin.com/company/west-berkshire-mencap/ West Berkshire Mencap is a company limited by guarantee (number 3790942) incorporated on 17 June 1999 and is a registered charity (Charity No: 1076658). Registered office: Enborne Gate, Enborne Road, Newbury, RG14 6AT Affiliated to but not funded by the Royal Mencap Society West Berkshire Mencap Annual Report 2024-2025 5/