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Sutton Mencap Charity Company
Annual Report and Financial Statements
For the year ended 31 March 2025
Charity number: 1080514
Company number. 03915936

Sutton Mencap Charity Company
Annual Report and Financial Statements
Year ended 31 March 2025
Contents
Page
Company information
Report of the trustees
Responsibilities of the Trustee Board
13
Auditor's report
14
Statement of financial activities
17
Balan￿ sheet
18
Statement of cash flows
19
Notes to the financial statements
20
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Sutton Mencap Charity Company
Company information
Trustee Board
Chairman:
Mavis Peart OBE
Vice-chaimian:
Clare Fionda
Treasu rer:
'Paul Solomon
Trustee:
Trustee:
Trustee:
Trustee:
Trustee:
Trustee:
Trustee:
Titilayo Dairo
Sandra Gillett (co-opted August 2025)
Dennis Henstock
Michele Humphreys
Edwina Morris
Michelle Perrett
Simon Vines
Company Secretary..
David Hobday, Chief Executive Officer
The members of the Trustee Board are the directors of the company.
Company Status
The company is a company limited by guarantee, not having a share capital and is
registered in England and Wales.
Registered company number.. 03915936
Registered charity number: 1080514
Registered Office
8 Stanley Park Road
Wallington
SM6 OEU
Bankers
CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling, Kent
ME19 4JQ
Unity Trust Bank
PO Box 7193
Planetary Road
Willenhall
WV19DG
Auditor
Kevin Fisher
Kingston Burrows
308 Ewell Road
Surbiton
KT6 7AL
Solicitor
WH Matthews and Co
11-13 Grove Road
Sutton
SM1 1DS
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Sutton Mencap Charity Company
Report of the Trustees
Year ended 31 March 2025
Structure, Governance and Management
Governing document
Sutton Mencap Charity Company is a charity registered with the Charity Commission
and a Company Limited by Guarantee. The Charity Company was registered on 28
January 2000 and uses Sutton Mencap as its working name. The company was set
up under a Memorandum of Association which establish'ed the objects and powers of
the charitable company and is govemed under its Articles of Association. In the
event of the company being wound up members are required to contribute an
amount not exceeding £1.
Appointment of trustees
The Trustee Board for the Company is made up of a maximum of 12 members: 3
honorary officers plus up to 9 members. Honorary officers and members are elected
at an Annual General Meeting. The Trustee Board may also co-opt members to fill
skills gaps, provided that the number of co-opted members does not make up more
than one-third of the Trustee Board's membership.
Trustee recruitment
Trustee recruitment is carried out according to policies which are reviewed on a
regular basis. Potential trustees are invited to observe a trustee meeting and
interviewed by the Chair andl or another trustee.
Trustee induction and training
New trustees participate in an induction programme led by the Chief Executive
Officer. They are invited to meet with key staff in the organisation and visit a range of
services and are provided with an induction pack containing the Memorandum and
Articles of Association, latest annual report and financial statements, strategic plan
and key policies and procedures. Trustees participate in internal and external
training, including an annual away day.
Organisational structure
The Trustee Board governs the charity and usually meets 8 times a year. The
Trustee Board appoints a Chief Executive Officer to manage the day-to-day
operations of the charity. The Chief Executive Officer attends Trustee Board
meetings and advises and reports to the Trustees. Trustees papers are prepared
and circulated in advance of each meeting. Papers include an easy read summary to
improve accessibility for any trustees with a leaming disability.
Rlsk management and control
The Trustee Board has a fonnal risk management strategy which enables it to
identify and mitigate the major risks to which the charity is exposed. The strategy
consists of:
an annual review of the risks which the charity may face;
the establishment of systems and procedures to mitigate those risks;
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Sutton Mencap Charity Company
the implementation of procedures designed to report on and minimise any
potential impact on the charity should any of those risks materialise.
The principal risks and actions taken to mitigate them are grouped under the
following headings:
Governance
Procedures are in place to monitor the success of recruitment and the mix of skills
and life experiences trustees bring to the organisation. Effective decision making is
.monitored through the adoption and delivery of strategic plans.
Finance
Trustees consider management accounts, cash flow, and debtors on at least a
quarterly basis and confirm that in their view the organisation is a going COn￿rn.
Trustees ensure the charity operates effective financial controls to mitigate the
potential for fraud or error. Financial regulations are reviewed on an annual basis.
Staffing and volunteering
Trustees receive regular reports on staffing levels and staff recruitment. Trustees
ensure the charity operates clear policies on staff recruitment, management and
training, disciplinary and grievance procedures, as well as operational policies and
procedures. Trustees have access to professional external HR advice.
Legal compliance
Trustees ensure the charity has a range of up-to4ate policies in place and seeks
external advice and expertise where required to ensure legal compliance.
Serrfice delivery
Trustees receive regular reports from staff on service delivery issues. They also
monitor service user feedback and compliance with contract and grant requirements
from funders. Trustees allocate resources for quality assuran￿ systems and staff
training, inGluding resources devoted to meeting safeguarding responsibilities.
Buildings, plant and equipment
Trustees consider premises requirements and Complian￿ with the building lease.
Trustees allocate resources for building and equipment maintenance and monitor
expenditure.
External relationships and environment
Trustees ensure the charity maintains appropriate relationships with key local and
national bodies and keeps abreast of changes in local and national policy which
could have an impact on the charity.
Strategic plan
Trustees agreed a strategic plan which began in 2019. The plan is centred around
an agreed vision, which is that all people with a learning disability should be able to
lead fulfilling lives and achieve their aspirations and potential.
Sutton Mencap's overall aim is to improve the lives of children and adults with a
leaming disability and their carers by:
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Sutton Mencap Charity Company
Reducing isolation and developing networks"
Improving life skills, promoting independence and enabling choice and control;
Supporting parents and carers", and
Raising awareness of needs and promoting inclusion.
The specific strategic objectives in the current plan are set out under 3 broad
headings:
1. Service development
To increase local provision of specialist seNice for children and adults and
support for people during transition to adulthood.
To strengthen our role in supporting seNice users to identify and meet individual
goals.
To help individuals and families have aC￿sS to specialist advice and support.
To ensure safeguarding remains embedded in every aspect of service delivery.
2. Community development
To support people with a learning disability lo develop a slronger collective voi
and work with other communities to achieve social change.
To increase the participation of children and adults with a learning disability in
mainstream activities through providing organisations with training and support
alongside direct support to individuals.
3. Servlce support
To ensure Sutton Mencap's current and future premises and infrastructure needs
are met.
To maximise efficiencies and senjice improvement through use of digital
technology.
To maintain income levels Ihrough fundraising and appropriate pricing of
servI￿s.
To ensure staffing arrangements are in pla￿ to support delivery of the plan.
To ensure the vol￿S of service users, carers and supporters shape the work of
Sutton Mencap.
These objectives are used to set an annual delivery plan for the organisation.
Trustees monitor progress towards delivering the plan on a quarterly basis.
At their away day in March 2025, the Trustees began the prO￿sS of updating the
strategic plan, with the aim of developing a revised plan to start from 2026.
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Sutton Mencap Charity Company
Quality Assurance
Trustees developed a new quality assuran￿ programme in 2022, focussing on the
following key areas of business:
1. Putting People First.. how all our activities promote person centred care.
2. Staff and management.. how we ensure that staff are recruited, trained and
supported to deliver high quality services.
3. The way we work.- How we deliver our services.
4. The way we are run: How governance and management support the delivery of
high-quality services.
5. Ourplace within the wider society.. How we fulfil our responsibilities as a local
charity.
Each year, trustees cover one of these areas in depth, visiting services and putting
together a detailed review of how the organisation meets a set of standards that
underpin that area. Where we find ways of strenglhening performance, these are
then added to the programme of work for the coming year.
Organisation structure
As at 31st March 2025, Sutton Mencap's organisation structure was as follows:
Trustee Board
hief Executlve
officer
children's
Services
Manager
Adult Services
Manager
Digital Paths to
Inclusion
Manager
Finance Officer
Facilities
Manager
ervices Suppo
offI￿r
1 Sessional staff
sesslonal staff
DPI SLlPPOrt
Worker
Procedures for setting staff salaries
The trustees have an established system for setting pay and remuneration for key
management personnel which takes account of salary levels for similar local
charities as well as existing posts within the organisation. The trustees have
established a remuneration sub-committee to review salary levels on an annual
basis and take account of comparative local and national trends as well as the
financial performance of the organisation. The recommendations of the sub-
committee are reviewed and agreed by the Trustee Board.
Sutton Mencap is a London Living Wage Employer.
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Sutton Mencap Charity Company
Developments, activities and achievements during the year
1. Service development
Children's services
At the start of the financial year, the council invited tenders for delivery of short
breaks services for high-needs children. The invitation to tender caused some
concerns as the total funds allocated by the council would not be sufficient to cover
all of the ServI￿S we provide. We therefore tendered for a reduced level of seNice,
which was rejected by the council.
That said, the council was unable to procure services from any altemative provider
and they have therefore continued to purchase services from us. As a result, we
have continued to provide After-school, Saturday and Holiday services for children
with high support needs throughout the year. In total, we supported 64 children, up
from 59 in the previous year, who between them re￿IVed 6,700 hours of service,
900 hours more than in the previous year.
We were delighted to be able to continue supporting high need children in this way
and believe that they benefit significantly from the services we provide. That said,
trustees recognise the long-term risks to the Servi￿ and have put in place
contingency plans to minimise the impact of changes that mighl be forced on our
children's services in the future.
Adults services
Services for adults continued to expand throughout the year, resulting in our busiest
year on record. The number of people we supported increased from 60 to 67.
Between them, clients re￿iVed 35,500 hours of service, up from just under 29,000 in
the previous year. Our day servI￿S and weekends away saw large increases in the
numbers of people attending.
The popularity of our adult day services means that we are often running at capacity.
In the long term we are looking to increase the number of places we can offer
through expanding service areas within our building. We have also offered to set up
new evening groups, as feedback from commissioners suggests that such groups
would be popular.
Safeguarding
Safeguarding continues to be a major priority for Sutton Mencap. During the year we
focussed on strengthening trustee oversight of safeguarding processes. This
included commissioning and delivering a new safeguarding course for trustees,
which focussed on the board's responsibility for oversight and reporting. We also
developed new reporting mechanisms including a new safeguarding log, to ensure
trustees have effective oversight of safeguarding.
We continue to require staff to undertake appropriate safeguarding training at least
every 3 years and we continue to participate in local partnership work aimed at
keeping children and adults safe.
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Sutton Mencap Charity Company
2. Community development
Delivering the Digital Paths to Inclusion project
Our Digital Paths to Inclusion (DPI) project, funded by the City Bridge Trust has been
the ￿ntrepieCe of our community engagement work. DPI combines a community
development approach with the use of digital technology to strengthen the Vol￿ of
people with a learning disability.
Throughout the year, the DPI project continued to identify issues that matter to
people with a learning disability, which were then highlighted through films and
podcasts and our online digital magazine. We also continued to look at access to
local services, with a particular focus on working with GP surgeries.
We commissioned an evaluation of the project in early 2025. This has provided a
valuable insight into the impact of the project and how we can continue to use to the
content prodU￿d throughout the life of the project to highlight changes that can
benefit people with a learning disability.
The project will end in July 2025 and we are very grateful to the City Bridge Trust for
funding it over the past 5 years.
Strengthening engagement with service users, parents and carers
Trustees identified the need to develop closer links with Servi￿ users, parents and
carers through the Quality Assurance review on Putting People First, carried out in
2023.
We have started running Meet the Trustees sessions, which allow people who use
our services to meet with trustees and raise any issues that they feel are important.
We have also set up parents evening meetings, aimed at parents of people attending
our adult services, and coffee mornings for parents on children's services.
Supporting delivery of the Learning Disability Strategy
We aim to work closely with other agencies to ensure that the Vol￿ of people with a
leaming disability is heard and that local services and facilities are available and
welcoming for people with a leaming disability.
A key focus of this work has been to support the council and NHS in delivering their
Learning Disability Strategy. In partlGular we have fed into discussions around
access to healthcare services and community participation. We also helped with
planning for the annual Learning Disability Conference due to be held in June 2025.
3. Service support
Premises and resources
We renewed our lease in 2024, which will ensure we have a base for delivery of
services for many years to come. We also looked at developing the building to
increase the space available to us for service use. Our original plan was to site a
new garden room to the rear of the building which would allow us to expand delivery
of children's services. However, this had to be put on hold due to the Un￿rtaInty
over future delivery of those services. It is likely that we will instead seek approval
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Sutton Mencap Charity Company
from the council for improvements to the main area of the building which could
benefit either children's or adults, services, or both. We have some designated
funding for this work and will aim to cover the rest through fundraising.
We also put together a set of plans for improving the environmental efficiency of the
building as part of our long-term goal of achieving net zero in carbon emissions. Our
aim will be to work with the council as our landlord to look at ways to implement
these improvements.
We made other significant improvements to premises and resources, including
through the purchase of a new minibus and the installation of a new kitchen in early
2025.
Fundraising
We set up a new volunteer-led fundraising sub-committee in 2024, which has
planned and delivered a number of events and activities aimed at increasing income
for the organisation. We are very grateful to the parents and carers who have taken
part in planning these events.
Staff management
Our quality assurance review for 2024 looked at how we support and supervise our
staff team. The review, together with our staff survey, came up with a number of
suggestions around improving supervision and staff training, which we are keen to
implement in the coming year.
Finance report
The year ending 31 March 2025 showed our income continuing to increase and the
total for the year at £1,122,996 is £124,510 higher than 2024, (or £224,510 if we
exclude the capital grant received in the previous year). This increase is mostly
driven by price increases and increased activity of which 54°/0 was attributable to
adult services, 210/0 to children services and the remainder to grants and donations.
In 2024, our costs increased significantly due to an increase in the London Living
Wage by over 10 % . This was absorbed as much as possible through increased
service delivery, but it was necessary to increase prices to cover these additional
costs. This was obviously a challenge for the local authority, who fa￿d their own
budget constraints, and we are grateful to them for accepting the need for these
increases.
For 2025126, we will implement a further increase of 5 % in London Living Wage, as
announced in November 2024, as well as covering significant increases in
employer's National Insurance contributions. In implementing these. we have again
sought to minimise the impact on our prices through further increases in service
delivery and implementing cost savings in relation to core staffing.
People costs rose in line with the increase in activity of both our services, and,
alongside a rise in the London Living Wage rate, amounted to an overall 10 %
increase. Overall staff costs in total account for 70 % of charitable activities and
equivalent people numbers were in line with last year.
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Sutton Mencap Charity Company
Accommodation costs were significantly higher year on year as we spent more on
general repairs than in the previous year. Additionally, the kitchen was refurbished at
a cost of £27,401 and new doors were installed, costing £6,118.
Fixed assets increased by £35,816 with the purchase of a new minibus at £52,840
partially offset by other asset disposals and depreciation charges.
Cash is invested in short and medium-term bank deposits and the closing balances
on 31 March 2025 totaled £686,639 which is lower by £34,518 but after purchasing
the minibus mentioned in fixed assets.
We have made changes lo our unrestricted and designated funds. Due to increased
activity, we have increased our general reserve to maintain three months running
costs. We have added a premium of around £40,000 to this in recognition of the
potential risk to our delivery of children's services. This has reduced the amount of
funds we have designated for building improvements.
The Accounting Standard requires the production of a Cash Flow Statement, and
this has been included in the annual report.
The Balan￿ Sheet remains strong, and our total assets increased to £750,108 at 31
March 2025. This continues to provide confidence to our members, clients, staff and
trustees that we will be able continue to provide seNices, we trust, for many years to
come. Suffice to say under this heading, Sutton Mencap's finances are currently in
reasonable shape.
Despite the ongoing challenges of managing cost pressures, we are confident that
202512026 will continue with a reasonable surplus for Sutton Mencap with the first
quarter's results reflecting this optimism.
Reserves policy
Sutton Mencap requires an appropriate level of reserves to enable it to achieve the
following objectives..
Primarily, to ensure that Sutton Mencap is able to survive unexpected set-backs,
including short term funding issues. and problems arising from intemal or external
causes.
To provide the option of developing new seNices or expand current ones in line
with the changing needs of the community.
Trustees consider il prudent for Sutton Mencap to hold a level of reserves to meet its
primary objective equivalent to 3 months, average expenditure, excluding fixed-term,
grant-funded activities. Trustees have also set a target of 6 months, expenditure to
enable them to meet the second objective of developing or expanding servI￿s.
In addition to our unrestricted reserves, Sutton Mencap designated a significant level
of funds to two specific projects, improvement to the building and the purchase of
replacement minibuses.
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Sutton Mencap Charity Company
Public benefit
Charity law requires that the Board of Trustees pay due regard to the public benefit
guidance published by the Charity Commission and have a duty to achieve the
purposes of the charitable company. In setting the charity's objectives, planning its
activities and reviewing all proposed activities, the Trustees have given careful
consideration to the Charity Commission's general guidance on public benefit. The
Trustees review and approve the annual budget and periodically review the financial
performance and reports of the company to ensure that it is operating in a manner
consistent with achieving its purposes. In addition, the Trustees are of the opinion
that the policies and procedures in place are sufficiently robust to ensure Ihat the
charity achieves its purpose.
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Sutton Mencap Charity Company
Responsibilities of the Trustee Board
The trustees (who are also directors of Sutton Mencap for the purposes of company
law) are responsible for preparing the Trustees, Report and the financial statements
in aGGordance with applicable law and United Kingdom Accounting Standards (United
Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial
year. Under company law the trustees must not approve the financial statements
unless they are satisfied that they give a true and fair view of the state of affairs of the
charitable company and of the incoming resources and application of reSoUr￿s,
including the income and expenditure, of the charitable company for that period. In
preparing those financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP 2019 (FRS 102),.
make judgements and estimates that are reasonable and prudent.
state whether applicable UK Accounting Standards have been followed, subject
to any material departures disclosed and explained in the financial statements"
prepare the financial statements on the going concern basis unless it is
inappropriate to presume that the charitable companywill continue in operation.
The trustees are responsible for keeping adequate accounting records that 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. They are also responsible for safeguarding the assets of the charitable
company and hen￿ for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Exemptions from Disclosures
This report has been prepared in accordance with the Special Provisions of Part 15
of the Companies Act 2006 relating to small companies.
Approved by the Trustees and signed on their behalf by".
Date az. 10. If
tUL
Date
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Sutton Mencap Charity Company
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF..
SUTTON MENCAP CHARITY COMPANY
(A company limited by guarantee)
FOR THE YEAR ENDED 31 MARCH 2025
Opinion
We have audited the financial statements of Sutton Mencap Charity Company (the 'charitable
company'l for the year ended 31 March 2025 which comprise the Statement of Financial Activilies,
the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a
summary of significant accounting policies. The financial reporting framework that has been applied
in their preparation is applicable law and United Kingdom Accounting Standards, including Financial
Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland (United Kingdom Generally Accepted Accounting PractlGe).
In our opinion the financial st8tements'.
give a true and fair view of the state of the charitable company's affairs as at 31 March 2023,
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 wtth 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 charitsble company in accordance with the ethical requirements that are relevant to our audit of
the financial slatemenls in the UK. including the FRC'S EthiGal Standard. and we have fulfilled our
other ethical responsibilities in accDrdanGe 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 lo going concern
In auditing the financial statements, we have concluded that th8 trustees. us8 of tha going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfonned, 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 con￿rn for a period of at least bmelve months from when the
financial stslements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are
described in the relevant seclions of this report.
Other information
The other information comprises the information included in the trustees. report, other than the
financi21 statemenls and our auditor's report thereon. The trustees are responsible for the other
information contained within the trustees, report. Our opinion on the financial statements does not
cover the other information and, except to the extent othe￿iSe explicitly stated in our report, we do
not express any form of assurance conclusion thereon. Our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with the
rinancial statements or our knowledge obtained in the course of the audit or othenNise 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 misstalement in Ihe financial
statements themselves. If, based on the work we have performed, we conclude that there is a
material misststement of this other information, we are required to report that fact.
We have nothing to report in this regard.
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Sutton Mencap Charity Company
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF:
SUTTON MENCAP CHARITY COMPANY
(A Company limited by guarantee)
FOR THE YEAR ENDED 31 MARCH 2025
Opinions on other matters prescrlbed 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 stslements are prepared is consistertt with the financial ststements.
and
th8 directors, report has b8en prepared in accordance with applicable legal requirements.
Matters on whlch we are required to report by exceptlon
In the light of our knowledge and understanding of the charitable company and its environment
obtained in the course of the audit, we have not identified material misstatements in the directors,
report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2008 requires us to report to you if, in our opinion-
adequate accounting records have not been kept, or returns adequate for our audit hav8 not
been received from branches not visited by us., or
the financial statements are not in agreement with the accounting records and r8turns' or
certain disclosures of directors, remuneration specified by law are not mad8,' 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 lo prepare a strategic report.
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement on page 13. the trustees (who are
also the directors of the charitable company for the purposes of cotnpany law) are responsible for the
preparation of the financial st8tem8nts and for being satisfied Ihat they give a true and fair view, and
for such internal control as Ihe Irustees detennine is necessary to enabl8 the preparation of financial
statements that are free from matarial misstatemenl, whether due to flaud or error.
In pr8paring 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 charitsble company or to cease operations, or have no realistic altemative but to do so.
Audltoffs responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assuran￿ about whelher the financial slatements 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 Gonducted in accordance with ISAS (UK) will always detect a material misstatem ent
when it exists. Misstatements can arise from fraud or error and are considered matertal if, individually
or in the aggregale, they could reasonably be expected to influence the economic decisions of users
taken on the basi5 of these financial statements.
Irregularities, including fraud, are instsnces of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to deteGt material misstatements in
respect of irragularities, including fraud. The sp@cific procedures for this engagement and the extent
to which these are capabl8 of detecting irregularitie5, including fraud is detailed below:
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Sutton Mencap Charity Company
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF:
SUTTON MENCAP CHARif( COMPANY
(A company limited by guarantee)
FOR THE YEAR ENDED 31 MARCH 2023
Auditorfs responsibilities for the audit of the financial statements . .ICont'd
Enquiry of management and those Gharged with governanGe about actual and potential
litigation or claims and the identification of non-compliance with laws and regulations.
Reviewing minutes of meetings of those charged with governance.
Reviewing financial statement disclosures and testing to supporting documentation to assess
compliance with appliGgble laws and regulations.
Audiling the risk of management override of conlrols, including testing joumal entries and other
adjustments for appropriateness; assessing whether the judgements made in making
accounting estimates are indicative of a potential blas,. and evaluating the business ratSonale of
any significant transactions thal are unusual or outside the normal course of business.
Performing analytical procedures to identify any unusual or unexpected relationships that may
indicate risks of material misstatement due to fraud.
Professional scepticism in course of the audit and with audit sampling in material audit areas.
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 misstalement 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
evenls and transactions reflected in the financial statements, as we will be less likely to become
aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due
to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or
misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council's website
at: www.frc.org.uklauditorsresponsibilities. 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 wlth
Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we
might slate 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 pemiitted 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.
//d. /*
Kevin Fisher BA FCA CTA
(Senior Statutory Auditor)
For and on behalf of Kingston Burrowes Audit Ltd
Statutory Auditors
308 Ewell Road,
Surbiton, Surrey.
KT6 7AL
2025
Page 16 of29

Sutton Mencap Charity Company
Statement of Financial Activities and Income & Expenditure
Report for the year to 31 March 2025
Restricted Unrestrlcted
Funds
Funds
2025
Total
2024
Total
Note
Income and endowments
Donations and legacies
13,000
2.499
15,499
5,389
other trading activities
3,169
3,169
5,629
Investment income
25,039
25,039
19,988
Income from charitable actlvltles
Grants
Fees from services for childran
and young people
Fees from services for adults
60,857
33,000
93,857
179,143
368,911
368,911
616,521
296,709
616,521
491,628
Total Income and endowments
73,857
1,049,139
1,122,996
998,486
nditure
Expenditure on raislng funds
4,607
4.607
6,796
Expenditure on charilable
activities
57,339
1,052,739
1,110,078
875.270
Total ex
endilure
57,339
1,057,346
1.114.685
882,066
Net incomel (expenditur8}
16,518
(8,207)
8.311
116.420
Transfers between funds
Net movement in funds
17
16,518
(8,207)
8,311
116,420
Reconciliation of funds
Total funds brought foward
Tolal funds carried forward
120,664
137,182
621,133
741,797
750.108
625,377
741,797
612,926
The slat8ment of financial activities includes all gains and losses recognis8d in the year.
All incoming resources and resources expended derive from continuing activities.
The notes on pages 19 to 28 form part of the financial statements
Page 17 of29

Sutton Mencap Charity Company
Balance Sheet as at 31 March 2025
Company Registration Number 03915936
2025
2024
Note
Fixed Assets
Tangible Fixed Assets
12
63,470
27,654
Current Assets
Debtors
Investments
Cash at Bank and in hand
13
14
106,133
342,635
344,004
792,772
92,808
172,635
548,522
813,965
Liabilities:
Creditors
15
106,134
99,822
Net Current Assets
686,638
714,143
Total Assets less Current Liabilities
750,108
741,797
Funds
Unrestricted Fund
Designated Funds
Restricted Funds
17
17
17
378,469
234,457
137,182
750,108
288,349
332,784
120,664
741,797
The financial statements have been prepared in accordance with the special provisions for small
companies under Part 15 of the Companies Act 2006.
Approved by the Trustees on
Signed on behalf of the Trustees
LQL
Name:
Date..
Name..
Date:
o/
LDIb"
Page 18 of 29

Sutton Mencap Charity Company
Statement of cash flows for the year to 31 March 2025
Total funds
March 2025
Total funds
March 2024
Note
Net Cash provided by operatlng activities
20
(6.717)
70,050
Cash flows from investing activities
Interest income
Purchase of tangib18 fixed assets
Purchase of investments
25.039
(52,840)
(170,000)
19,988
{22,749)
(2.635)
Net cash (used in)1 provided by investing activities
(197,801)
(5,396)
Change In cash and cash equivalents
1204.518)
64,654
Cash and cash equivalents brought fonmard
548,522
483.868
Cash and cash equival8nts carried forward
344,004
548,522
Analysis of cash and cash 8quivalents
Cash at bank and in hand
344,004
548,522
The notes on pages 20 to 29 form part of the financial ststements
Page 19 of 29

Sutton Mencap Charity Company
Notes to the financial statements for the year ended 31 March 2025
1) Accounting Policies
Basis of preparation and assessment of going concern
The charity constitutes a public benefit entily as defined by FRS 102. The financial
statements have been prepared in accordance with Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and
Republic of Ireland issued in October 2019. the Financial Reporting Standard applicable
in the United Kingdom and Republic of Ireland {FRS 102), the Charities Act 2011, the
Companies Act 2006 and UK Generally Accepted Accounting Practi￿.
The financial statements are prepared on a going concern basis under the historical cost
convention. The financial statements are presented in sterling which is the functional
cU￿encY of the charity.
The signrficant accounting policies applied in the preparation of these financial
statements are set out below. These policies have been consistently applied to all years
presented unless otherwise stated.
The trustees consider that there are no material uncertainties about the Charity's ability to
continue as a going concern.
Income recognition
Items of income are recognised in the financial statements when all of the following
criteria are met=
the charity has entitlement to the funds.
any perfomiance conditions have been met or are fully within the conlrol of the
charity-
there is sufficient certainty that receipt of the income is considered probable. and
the amount can be measured reliably.
Expenditure recognition
Expenditure is recognised once there is a legal or constructive obligation to make
payment to a third party, it is probable that settlement will be required and the amount
can be measured reliably. Expenditure is c18ssified under the following headings-
Costs of raising funds which comprises those costs associated with attracting general
donations.
Expenditure on charitable activities which comprises the costs of running various
activities and services for the charity's beneficiaries.
Expenditure includes those costs of a direct nature which can be allocated to specific
activity. It also includes indirect costs. including governance costs that do not relate to a
specific activity but are necessary to support them. Support costs are apportioned to
each activity on the basis of the number of hours of service provided and staff time.
Fund accounting
Unrestricted general funds are those which are freely available for the use in furtheran
of the objects of the charity and which have not been designated for specific purposes.
Designated funds are unrestricted funds set aside by the trustees for specific purposes.
Page 20 of29

Sutton Mencap Charity Company
Notes to the financial statements for the year ended 31 March 2025 (continued)
1) Accounting Policies (continued)
Restricted funds are funds which can only be used in accordance with specific
restrictions imposed by the donor or which have been raised for a particular purpose.
Debtors and creditors
Debtors and creditors with no stated interest rate and receivable or payable within one
year are recorded at transaction price. Any losses arising from impairment are
recognised in the Statement of Financial Activities.
Investments
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than one year are treated as current asset investments.
Leases
Operating lease rentals are charged to the Statement of Financial Activities on a straight-
line basis over the period of the lease.
Depreciation
Depreciation is provided at rates calculated to write off the cost of fixed assets, less their
estimated residual value, over their expected useful lives as per note 12.
Pension scheme
The charity operates a defined contribution pension scheme. Contributions payable to the
scheme are charged to the Statement of Financial Activities in the period to which they
relate.
2) Legal status of the charity
The charity is a company limited by guarantee and has no share capital. The liability of each
member in the event of winding-up is limited to £1.
3) Donations and Legacies
2025
Total
2024
Total
Restricted Unrestricted
Donalions
13,000
2,499
15,499
5,389
Legacies
13,000
2,499
15,499
5,389
All of the £5,389 recognised in 2024 related to restricted funds.
Page 21 of 29

Sutton Mencap Charity Company
Notes to the financial statements for the year ended 31 March 2025 (continued)
4) Other trading activities
2025
Total
2024
Total
Restricted Unrestricted
Rent received
3.900
Fundraising activities
3.169
3,169
1,729
3,169
3,169
5,629
All of the £5,629 recognised in 2024 related to unrestricted funds.
5) Investment income
2025
Total
2024
Total
Restricted Unrestricted
Interest received
25.039
25,039
19.988
19,988
25,039
25,039
All of the £19.988 recognised in 2024 related to unrestricted funds.
6) Grants received
2025
Total
2024
Total
Restricted Unrestricted
City Bridge Trust- DPI
Grant in kind- LBS rent
58,857
58.857
57.143
20.000
2.000
100,000
179,143
33,000
33,DOO
Gary Kesner Trust
LBS - capital grant for building
2.000
2.000
60,857
33,000
93.857
Of the £179,143 recognised in 2024, £159.143 related to restrtcted funds.
Page 22 of 29

Sutton Mencap Charity Company
Notes to the financial statements for the year ended 31 March 2025 (continued)
7) Charitable activities
2025
Total
2024
Total
Restricted Unrestricted
Staff Costs (excluding fundraising and governance)
HR and training costs
Minibus costs
32,233
727,967
23,119
760,200
23,119
33,994
140,426
88,460
5,483
9,877
48,519
1,110,078
667,967
17,759
2,385
77,652
73,632
3,044
8,232
24,599
875,270
33,994
A¢¢ommi)dation costs
1,983
4,415
1,651
138,443
84,045
Direct project costs (excluding staff costs)
Depreciation
Governance costs
3,832
9,877
31,462
1,052,739
Administration and office costs
17,057
57,339
Of the £875,270 recognised in 2024, £56,703 related to restricted funds.
8) Staff costs
2025
2024
Wages and salaries
Employerfs National Insurance
Staff Pensions
700,883
47,140
19,810
4,771
(5,000)
767,604
631,640
41,938
18,063
(8.895)
(5.000)
677,746
Holiday pay accrual
Employment allowance
Total employee benefits for key management personnel amounted to £163.856 (2024:
£153,932)
No employee earned £60,000 per annum or more.
No trustee received remuneration during the year.
The average number of full-time equivalent employees were:
Chief Executive Officer
2025
2024
Administration and finance
Children and young people's seNices
Adutt services
13.1
12.6
Digitsl Paths to Inclusion
Page 23 of 29

Sutton Mencap Charity Company
Notes to the financial statements for the year ended 31 March 2024 (continued)
9) Net incomel expenditure for the year
This is ststed after charging
2025
2024
Depreciation
Independenl examination fee
Audit fee
5,483
3,044
2,840
3,800
9,283
5,884
10)Trustees Emoluments & Expenses
No Truslees received emolumenls or expenses during the year. Training course and trustee event
expenses amounting to £863 {2023: £255) were paid on behalf of 9 trustees.
11)Taxation
The Gharitsble company is exempt from corporation tax on ils charitsble activilies.
Pag8 24 of 29

Sutton Mencap Charity Company
Notes to the financlal statements for the year ended 31 March 2025 (continued)
12)Tangible fixed assets
Leasehold
Property
Furniture
Fittings
Fixtures
Office
Equipment
Motor
Vehicle
Gard8n
Total
Cost
As at 1 April 2024
Additions
482,091
49,628
15,228
14,484
561,431
52,840
52,840
(11,541)
602,730
Disposals
As at 31 March 2025
(11,541)
470,550
49,628
15,228
52,840
14,484
Depreciation
At 1 April 2024
Charge for the year
Disposals
At 31 March 2025
455,294
48.771
217
15.228
14.481
533,774
5,483
3,615
1,651
458,909
48,988
15,228
1,651
14,481
539,257
Net Book Value
Al 31 March 2025
11.641
640
51,189
63,470
At 31 March 2024
26,797
857
27,654
Depreciation rates
25 years
straight line
Lease period
25 years
straight line
Lease period
25°/o
reducing
balance
250/.
reducing
balance
10 years
slraight line
13)Debtors
2025
2024
Prepayments
Debtors
14,435
16.039
79.769
(3.000)
92,808
94,698
{3,000)
106,133
Less: provision for bad debts
Page 25 of 29

Sutton Mencap Charity Company
Notes to the financial statements for the year ended 31 March 2025 (contlnued)
14)Investments
2025
2024
Cash on deposit
342,635
172,635
342,635
172,635
15)Creditors - Amounts falling due within one year
202S
2024
Accruals
4,857
5,787
5.244
Holiday pay accrual
Deferred income
14,665
2.000
23,973
69,517
12.000
18,150
49.763
Creditors
Payroll Creditors
106.134
99,822
16)Obligations under lease
At the 31 March 2025 the charity was committed to making the following le8se payments under non-
cancellable leases
Photocopler
Land and
Buildings
2025
Photocopier
Land and
Buildings
2024
2025
2024
Within one year
BebNeen one and five
years
1.437
33,000
165,000
1,629
1,766
5,798
More than five years
Total
552,750
750,750
7,235
3,395
. The trustees of Sutton Mencap entered into a lease of 8 Stanley Park Road for 23 years from 3
September 2024 at the current rental of £33,000 per annum. Rentsl is funded via a payment from the
London Borough of Sutton.
Page 26 of 29

Sutton Mencap Charity Company
Notes to the financial statements for the year ended 31 March 2025 {continued)
17)Movement in funds
Balance
1.4.24
Income
Expenditure Transfers
Balance
31.3.25
Unrestricted funds
General fund
288.349 1,049,139
(1,057,346)
98,327
(76,694)
(21,633)
378,469
191,070
40.387
Building designated fund
Minibus designated fund
Bad debt designated fund
Total unrestricted funds
267.764
62,020
3,000
621,133 1,049,139
3,000
(1,057,346)
612,926
Balance
1.4.24
Income
Expenditure
Transfers
Balance
31.3.25
Restricted funds
LBS building grant
City Bridge Trust
Gary Kesner Trust
Minibus fund
100,000
10,403
100,000
17,555
58,857
2,000
3.000
10.000
(51,705)
(2,000)
(1,651)
(1,983)
7.258
3,003
8,607
11,020
Children's play equipment
Total restricted funds
120,664
73.857
(57,339)
137.182
Total funds
741,797 1.122.996
(1,114,685)
750,108
2024 Comparative infomiation for the net movem8nt in funds Is as follows:
Balance
1.4.23
Income
Expenditure Transfers
Balance
31.3.24
Unrestrlcted funds
General fund
367.153
225,000
15.000
839,343
(825,363) <92,784)
42,764
' 47,020
3,000
288,349
Building designated fund
Minibus designated fund
Bad debt designated fund
Total unrestricted funds
267,764
62,020
3,000
607,153
839,343
(825,363)
621,133
Page 27 of 29

Sutton Mencap Charity Company
Notes to the financial statements for the year ended 31 March 2025 (continued)
Balance
1.4.23
Income
Expendlture
Transfers
Balance
31.3.24
Restricted funds
LBS building grant
City Bridge Trust
Gary Kesner Trust
Minibus fund
100,000
57,143
2.000
100,000
10,403
7,963
(54,703)
(2,000)
7,258
3,003
7.258
3.003
Children's play equipment
Total restricted funds
18,224
159,143
(56,703)
120,664
Total funds
625.377
998.486
(882,066)
741,797
18)Analysis of net assets between funds
Restricted funds
Unrestricted funds
Total funds
Tangible fixed assets
Net current assets
63,470
63,470
137,182
137,182
549,456
612,926
686,638
750,108
Funds are used for the provision of services and for works to the property that is used in the
provision of these seNices.
2024 Comparative infomiation for the net movement in funds is as follows:
Restrlcted funds
Unrestricted funds
Total funds
Tangible fixed assets
Net current assets
27.654
593,479
27,654
714,143
741,797
120,664
120,664
621,133
Page 28 of 29

Sutton Mencap Charity Company
Notes to the financial statements for the year ended 31 March 2025 (contlnued)
19)Pension commitments
The charity operates a defined conlrtbution pension scheme. The assets of the scheme are held
separately from those of the Charily in an independently administared fund. The pension cost charge
represents contributions payable by the company to the fund and amounted to £19,810 (2024:
£18,024)
At 31 March 2025 £2,936 of conlributions were payable and included in creditors. (2024: £2,874)
20)Reconciliation of net movement in funds to net cash flow from operating
activities
2025
2024
Net movement in funds
Add back depreciation charge
Add back depreciation on disposal
Deduct interest income shown in investing activiti8S
Decreasel (increase) in debtors
(Decreasey increase in creditors
8,311
5.483
11.541
(25,039)
(13,325)
6.312
116,420
3,044
(193,988)
20,0274
9,952
70,050
Page 29 of 29