Charity registration number 1082380
Company r•gistration nwiber 03710559 (England and Wale¥l
qFGISTRAR
HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023
llllllll
A11
'ACFTFGL7•
0711712023
COMPANIES HOUSE
#168

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
Mr David Srntth
'Ms Lauren Bushby
Mr Heath
Mr Richard Taylor
Charity number
1082380
Comparsy n￿n￿r
03710559
Registered office
The Bell Brewery
676 High Road
Tottenham
L￿d¢
N170EA
Independent exaniner
Calon Fry & Co Ltd
Essex House
74 The ShnJbbwi¢$
George Lane
Srth w00dfc￿d
London
E18 1BD

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Trustees, report
Statemenl of trustees. responwbilities
Independent examine¢s reF¥Xt
Statement of financial activitses
Balance sheet
Notes to the financial statements
10-19

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 5 APRIL 2023
The Trustees present their anThJal report fina￿la1 statements for the year ended 5April 2023.
The accounts have been prepared in accordance wth the xcounts.ng pcAicies set out in nole 2 to ttre accounts and
comply with the charitys governing document. the Cc*npanies Act and "Accounlin9 and Report1119
Charities. Statement of Recommended Practrce app[ica￿e to charihes preparing their accounts in accordance with
the Fingnrial Reporting Stan¢Jard apph"r3ble in the UK and RepuL4ic of Ireland IFRS 1021. {as amended for
accountin9 periods commenc4ng frc¥n l January 20161
Objectives and acty¥tties
Our vision is to create a community vthere people wilh leaming disablities ale io realise their full potential and
are valued for who they a￿ and the contributsons they make. We strive to ad)ieve Ihis vision by engaging in as
wide a range of actiwb.es as p)ssible involving as Fnany clients as are abk to partiapate in them. In addition. we aim
to Irain faciktstors arKI coathes WFK) can IElp fvIN our wsion. rfwwiate. ¢>Jtside our organisation.
Haringey Mencap is a well-established voluntary sector c¥ganisats"on Ihat has been in e￿StenCe *nce 1954. During
this period, rt has suCcessfvI￿ prowded a range of seryus lor disabled chiklien arNJ adults ￿Sident in Haringey and
the sU￿o￿nding area.
The Trvstees have paid due regard to gUid￿Ce issued by the Chanty Commission in deuding what activiti'es the
tharity ShO￿d undertake.
Achie¥ements and perforniance
2022123 was On￿ again a d1allen￿ng year for Haringey Mencap which necessiated frequent changes to our risk
ssessments due to ongoing regulatory requiremerrts due to the pandemi
Despite these pressures the loyaty and dethcati(fft of staff, our sustainable busw)ess model by no means
least. the enthusiasrn of our cbents th&r W￿ling￿eSS to to reAf ways of thing things. all contributed to a
suceessful year.
During the year we were able to maintain reguLar swrts. filness. p￿ICasts. gardening and arts crafts activibes.
We were supported by coaches from Tottenham Hotspur Foundation lo run walking football and mulb"_sports
sessions. Clients eryoyed day tn.ps to H￿tyWO(￿￿ Bo¥A w) FirKh* wilh the Levenfithe Foundati￿ and boa￿9 trips
toAlexandra Palace.
As in prevKius yeats we had speual ats aThJ uafts prc4ects for Ihe dients to ¢elebrate Va￿nts"ne'$ Day. Chinese
New Year, Intemational knien's Oay, Swng, Easter. Eid. Dr￿￿, Hamoween. The Platinum JL*ilee and Christmas.
Financlal review
Reserve Policy
It is the policy of the chaiity that unresiriLled funds whth have not been desiwaied lor a specific use should be
maintained at a level equivalent lo btheen th¥ee and six month's expendAure. i.e. btheen £55,OCK) and £110,000.
The Twslees consider thal ￿serveS at this ￿1 wll ensure that, in Ihe event ol a significant drop in funding. they
will be 8ble to continije the charity'5 ￿rrent acti¥ibes wh￿e congderation is ￿Ven to ways in which additional fvnds
may be raised. At the year end Tree reserves.. i.e. those reserves exchJdin9 the designated reserve stood at
£92.658 whicl) is con&dered reasth)atJlè.

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) ICONTINUED)
FOR THE YEAR ENDED 5 APRIL 2023
Financial Review
Total incoming resources for the year amounted to £220.034 12022.. £213.401} arbd the net defi¢it suffe￿￿ the
year amounted to £2,LKIS12022.' £6.96n. Tolal fvnds carried forward al 5 Apnl 2023 amounted to £234,65812022'.
£236.6631, while cash at bank and in hand stood al £202.885 12022.. £16.329). Restncted fvjnds carried fO￿ard
amounted lo £nil {2022'. £n￿.
Lasl year once again we demonstrated Ihe sustainatslty of our financial model. Clearly the more income we
receive the rnore dients we can help and ihe more seTvices we can provide. What continues to be of prime
importance is that we 'cut oui cloth, so that even with limited finances we can enrich the lives ol at least some ol
those with leamirnJ disabihties in the lcd communty.
As ever, ihanks to continued cost control from the Chiel Exec(rtNe and staff. our expendibJfe was kept wiihin
budget, and we continued io beneft from funds seojred in preV￿uS years. Our ac£ountants (Caton Fry & Co.) have
been of great as5151ance during the year to and we sh)uld like to recwd our appreoation oftheir expertise and help.
The Trustees have assessed the major risks to tthich the tharty is expose(l. aThJ are sats"5fied that systems are in
place to milbjale exposure to the major risks.
Plans for future periods
The future of all tocal seNces will probabty continue lo be uncertain for many years. We a￿ aware of the
continuing restructuring that Haringey Borwgh Council a￿ making to a number of services f￿ the conmuThty, and
we ￿11 ￿ntInue to offer to the Courol potential dients a higWuaty Serv￿ prO￿lIng value for money.
For another year we have been by Angle De SFong as Chief Executive. In addibon, the help gNen by our loyal
team of staff has agaln been exceptional an¢J enabled us to conts'nue to enhance the quality of our savice. Each
year we c£)nlinue to be helped by fulkiime staff. parl-time staff. and volunteers. and whoever they are, they share a
¢ommon ¢ommrtrnent to help the INes of Ihose with leamir¥J disats"rty.
As last year, and every year, Haringey Men￿P is a genuine tearn effort. th8 produd of whith is Ihe health,
happiness and wellbeing of dienis whith is there for all to see. Every year that statement IS true and on behalf
the Trustees and our dients we c£￿tInUe to gr4e the staff gratefijl thanks.
Structure, governance and management
Goveminy docum•nt
The organisalion Is a ¢haritable CA)rnparry limrted by guarantee. as defffted by the Ctynpanies Att 2006. which was
incorwrated on 11th January 2￿7 and registered as a charity in 2￿8. The company was established under a
Memorandum ofAssocialion which eSta￿*shed 11)e obj.ects and powers of th& tharitable company and is govemed
by its Articles of AssotAation. In the ￿ent of a winding up members are ￿qUired to contritrKrte an amount nol
exceedlng £1.
Oirectors
The Truslees. who are a150 the diredors fwthe purpose of ccryany law, and who served during the year were..
Mr Dawd Smith
Ms Lauren Bushby
Mr Mark Heath
Mr Rithard Taylor

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED S APRIL 2023
Recrultment and appointinent of new Intstees
Under the requirements of the conwanYs MeffKJrandum and Artides of asso(lat￿ the trustee5 are elerted at the
Annual General Meeting.
Business and Management skills are well represented within the trustee I￿ty. The mix of twstee 5kiNs. if Ir)s1 due lo
retirernen¢s. are mainlained by requirernent and re￿gning trustees choogng lo matntain active contart with the
Bnty providing ValUa￿e Sk￿15 and expenence.
Organi5ational Structure
As wilh many charibes Haringey Mencap is govemed by its elected offi¢x5 and a 808rd of Tru51eesExecJJlive
Cofflrnittee that includes Service Users. The Chief Exeojtyve has a 5maN team of Manager5 and A5515tanls who
cary out the day to day operats.ons of the company. During 2022r23 Ihere were 3 meetsn9s ol the Tru*ee$ and the
Annual General Meeting take ￿ace on 17 October 21r23.
REFERENCE AND ADMINISTRATIVE o￿AlLs
Chiet Executive
gie De Spong
Hon Tr•a$ur•r
Lucy Rea
Executive Committé•
Marie Lee
Anne Rea
Gary ￿thaffl
Gareth Jones
Gerry V￿lImOtt MBE
Lanre Babalola
Joseph Brvce
Lindsay OINer
PU8UC 8ENEFIT STATEMENT
The objeclives and actNibes. and achie¥ements and pert￿Mance seth.ons ol tkn"s report deafy set out that the
aciivities Ythith the tharity undertakes are the PLthIK tenefft.
The Trustees confinn thal they have wmF4ied with Ihe duty in section 4 of the charibes Act 2011 to have due regard
lo pu￿JG benefrt guidance published by the C(xnrws5ion in detemuning the arAivrties undertaken by the Charity.

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED
FOR THE YEAR ENDED 5 APRIL 2023
This report has teen prepared in accordance the specjal pr￿1￿0￿3 of Part 15 of trt Comp8niesA¢i 2C(16
latsng to smal companies.
The trustees. feport was approved by the Board ofTnJstees.
Mr Rithard Tayl
Chair of Trustees
17.October 2023

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 5 APRIL 2023
The Trustees, who are also the directors of Haringey Mencap ￿rnited for the purpose of company law, are
r8$pgn5ible for preparing Ihe Truslees. Repcrt and the finanrr& slateTh￿nts in accordanTr wrth appltsble law and
United Kingdom Accwntin9 Standards {Unrted KFngdLwn GenerallyAtcepied Accwntsng Practi￿1.
Company Law requires the Trustees to prepare ffinanryal staiements for each ffinanaal year which grve a true at)d
fair view ol thtr state of affair5 of the tharty and of the incoming resources and appli￿110￿ of resources, induding
the income expenditure. of the chawltable cornpany ff￿that year.
In p￿paring these finanfial statements. Ihe Tnjstees are required to..
- select suitable accounting pcliues and then appty them coDsistenUy:
- observe the melhods and principles in the Charilies SORP:
- make judgements and estimates that a￿ ￿SOnable and kxudent:
state whether applir2ble UK Accountsng Standards have been f￿￿￿ed. 5Lknjecl lo ￿Y materkql departures
disclosed an¢J explained in the finanoal ststement5." a￿1
- ￿epa￿ the financjal statements the 90ing concem basis unless it is inappropriate to pre5Lm8 thal the charity
wil continue in operabon.
The Trust¢es are responsible for keeping adequate attounb.ng records that disdose with re8s0natAe accuracy at
any time the financ4al p0s￿On ofthe charty and enab￿ Ihem to ensure that the financial slatements rA)mpty the
Companies Act 2006. They are also reSpOn￿t￿e for safeguarding the ass￿$ of the charity and heftce fof takiny
rea50n*Jle steps lor the wevention and deted]on of fra4bJ aid (thw irregul*it*s.

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HARINGEY MENCAP LIM￿ED
I report on the finanryal statements of the charity for the year ended 5Aprd 2023. which are Set C￿rt on pages 7 to
19.
Respective respons•btlities of Tnrntees and examiner
The charity's Trustees. who are ￿50 the direclors of Haringey Mencap Limiied for the purwses of company law,
are respongble for the preparation of the financial stalements. The Trustees ￿nSider Ihat an audit is not requ¢red
for this year under Secti￿ 144121 of the CharibesAd 2011 (the 2011 Act) and that an independent examination is
needed.
Having satisfied mysetf that the charity is rnt sutyt to audit under company L¥* and ts elffjible for independent
examination, it is my responsibility to.
examine the financial slatements under secticn 145 of the 2011 Ac£
lil) to follow the wocedures laid thw4n in Ihe general Direttions given by the Charity Commissh)n under section
14S{Sllbl of the 2011 Act", and
lii)I lo state whether partiojlar matters have t￿rne lo my allention.
Basis of independent examinerfs report
y examination was carriefl out in accordance with the general Directs'ons gwen by the Chanty Commission. An
examination includes a rewew of the accounting reccffds kepl by the thaity and a comparison of the financial
slatements presented with those records. It also indudes consideration of any unusual items or disdosures in the
rinancial statements. and seeking explanations fr(Yn you a5 trustees conc2mirg any suth rnatters. The
pro￿dureS underlaken do r￿1 pro￿de all the e¥KlerKe Ihat wrxjld be required in an audit and consequendy no
opinion is given as to vthether the finanoal sts1•m•r￿ pr•sent a 'true and fair view and the wort is limited to
those matters set out in the next statement.
Independent examinerfs statement
In conneciiot) wilh my examination, no matter ha$ ry anenb"on.'
(al which gNes me reasonable cause to believe that in any material respect the requirements..
to keep accounting records in attordance wrth sedron 386 of the Companies Act 20l￿.. and
(ill to prepare finanaal statements which ac￿rd the KcountirrfJ records. comrAy wrth the ar￿u￿b"n9
requirements of 5eclion 396 of the Companies ACX 20[￿ and wth the Meth￿15 aThJ prinrAp￿5 of the
Statem¢nt ol R￿Qmmended Practice." Accounting and Reportin9 by Chawiiies."
have not been or
Ib) lo whith, in My oynion, attention sh¢wld be drawn in to ￿able a prw undwstanding of t
finanual 5tat¢merts to be reached.
Jonathan Caton FCA FCCA
Instilute of Chartered Accountants in England & Wales
cal￿ Fry & Co Ltd
Chartered Accountsn15
Essex Hous?
74 The Shnjbberies
George Lane
South Woodford
London
E18 18D
Dated.. 17 October 2023

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 5 APRIL 2023
Current financial ye¥
Unrestricted Restsithd
fund5
funds
2023
2023
Total
Total
2023
2022
Donations and legacie5
Charitatle actiwbes
Investments
2.657
214,854
2.657
216,554
823
3.420
209.592
389
1.70)
Total income
218.334
220.034
213.401
Day servicÈ5
Spc¥15 and letsure se￿i￿S
211,944
8.395
1,7C¥J
213.$44
8.395
210,651
9.717
Totsi ¢horitoble expendiiure
220.339
1,7
222.039
220,368
Net expenditure for the yearl
Net movement in funds
12.Cl)51
12,C051
{6,967)
Fund balances at 6 April 2022
236.663
236,663
243.630
Fund balanees at 5 Aprll 2023
234,65B
234,658
236,663
The statement of finanaal adivbties inchjdes am gains arMI losses reccgnrsed in the year.
AM irume and expen¢thture derive from continuing actMtse>
The statement of finanual ac*vilies also r￿n[￿leS vnlh th8 reqUirern￿ts for an ncrjne and expenditure account
under the Crynpanies Ad 2rJJ6.

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 5 APRIL 2023
PrlorfinancSal year
unrestrict￿ Restricted
funds
funds
2022
2022
Total
2022
Notss
Donations and legacie5
Charrtable aclivities
tnvestments
3.420
194,336
389
3,420
209,592
389
15,256
Total income
198,145
15.256
213.401
Oay services
Sports and leisure servi
200.465
4,$47
10.186
5.070
210.651
9.717
Total charitable expenditure
205,112
15.256
220.368
Net expenditure for the yearl
Net movemeftt in lunds
(6,￿￿
{6,967)
Fund balances 816Apwl 2021
243.630
243,630
Fund b813nees at S April X122
236,663
236,663

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 5APRIL 2023
2023
2022
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hatKI
11
1,452
2,095
12
39.055
203.223
27.136
216,329
242,278
243,465
Creditots: •nounts falling duè 7Aithin
one year
13
19.0721
18,89n
Net current assets
233.2C
234,568
Totzl as$•ts less current liabilitie5
234.658
236,663
Income funds
General unrestricted funds
Oesignaied lunds.. Property purchase reserve ftJrx1
96,663
140,CI)O
140,CTh)
234.658
236.863
234.658
236,663
The company rs enlilled to the eXemptiC￿ fr(xn the Jud￿* requireW c￿tained in seclK)n 477 clthe CompaniesAct
2006. for the year ended 5 April 2023. The mernber5 have not required the ¢4Jnpany io obtain an audit of its
nanCa￿ statements for the yeaf in question in accordance with sec*on 476.
The d1￿CtOrS acknovAedge their respon%kn"lrtJ"e5 for complw.ng with the requirements of the Cornparmes Act 20[6
wrth ￿SpeCI to accounting iecLYds and the weparation of financ￿1 slatements.
The3e f￿an￿81 statements have been prepared in a￿￿[dan¢C with the appli¢atle to o)mpanies subje¢X
to the small companies regime.
The accounts were aFqJroved by Trustees C￿ 17 October 2023
Mr Richard Taylor
Chair of Trustees
Company R¢glstration No. 03710559

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET (CONTINUED)
ASAT5APRIL 2023
Crilical accounting eslimates and judgements
In the application of the c*artys accounting pdicies. ihe Trustees are required to make judgements,
esbrnate5 and assumptions about Ihe carrwng amounl of assets and liabilityes that are not ￿adIlY apparenl
from other sources. The estimates and assoctated assumptsons are based on histoncal experience and other
factors that are con&dered to be Televant. AthJab regjlts may differ from these eskn'rnates.
The esthmates arrfl undedying assumptKJns are ￿￿eWed on an ongoing bass. Revisions to accounting
estimates are recognised in the peritrj in which the estimate is revised where the ￿￿$l￿n affects that
period. or in the period of Ihe revision and firture periods where the re¥l￿On affects bolh Current and future
periods.
Accounting polici8¥
Charity infornlation
Haringey Mencap Limited is a private company limited by guaranlee incorporated in England Wales. The
re9lStered office is The Bdl Brewery. 676 High Road. Tottenham, London. N17 OEA.
2.1 Accounting ¢on¥•ntion
The accounts have been wepared in acccKdance with Ihe charrtys govemirs d9￿ment. the Companies Act
2LM)6 -Actsxnting and ReporDrMJ by Charibes.. S13temeni of Recommended PraclrE applicable to
Char￿eS preparing accounts in aG￿rdance the Finanoal Reporting Standard appIl￿ble bn the UK
and Republic of Ireland IFRS 102)" {as amended f¢N acctyJnb"ng periods cornmenung from 1 J¥nu8ry 20161.
The charity is a Public Benefft Enkn"ty as defined by FRS 102.
The tharity has taken advantage of the provisions in the SORP fry tharib.es aFWwng FRS 102 Update
8ullets"n 1 not to prepare a Statement of Cash FIv*5.
The fina￿al statements we prepared Mi s*dirb3. Twhth B Ihe furKab)nal curretxy of the thorfy. Monetary
amounts in these financial ststemsrts are rtyjnded to the nearest £.
The financial statements have been prepared wder the hisknbcal cost o)nvention. The principal acLountir
pJliaes adopted are set txrt bekn¥.
2.2 Going eoneem
The Trustees have revithved the cashllow for the 12 mrths after the accounts will be approved and consider
that there are suffiaeni funds in tAace to meet the requtrements. Thus the Trustees continue to adopt the
going concern basis of accotmb.ng in prepar*￿ the fThnual statements.
2.3 Charitable funds
Unrestricted funds ￿ availat4¢ for use at the discretron of Trustees in furtheranrx of they tharitable
objectives.
Designated funds are those whth Ihe Trustees ￿e deoded Sh￿k1 be earmarted for a spe¢fft purpose.
Restricfed knnds are subj'ed lo specific conditions by Llonors as to they rnay be used. The purFoses and
Uses ofthe reslricted lunds are set out in the Th)tes to the financ411 statements.
10-

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023
Accounting policies
Icontinuèdl
2.4 Incoming resources
In¢ome is recogni5ed when the d)arity ts legaty entll￿d to it after any performance conditirm5 have been mei.
the arnounts can be measured rdiab￿, and it is Probab￿ that income will be r￿￿ed.
Cash donations are recognised on recevl. Other d￿al#￿S are recognised c￿$Ce the tharity has be￿ noiifred
of the donation. unless perforrnance conditions require defetyal of the amount. Income tax recoverable in
retation to donations received under Llft AA"d OF deeds of co¥￿ant is iecognised at the time ofthe donatson.
Legaaes are recognised receipt or otherwise rf the thgrity has been no￿fied of an impending dk%triLwlion,
the amount is known. and receipt is expected. If the amount Is not known. the legacy 15 treated as
contingent asset.
e￿ a grant is awarded relaies to services vthith be provided partly rA fuly in $ubsequenl
financial periods, the grant income is app(¥ffjoned on a pr￿rata ba95. wfth inwme relab"roJ to Ihe subsequent
financial year is being deferred and carrEd f0Th￿rd to be rec(yJnised as income in the subsequent financial
year. sutiect to meeting Ihe grant term requirements.
Govemment Grants are reccsnised when received or when there reason*4e assurance that the grnnt
conditions wll be met and the grants wll be rec*¥ed.
Expenditure is recogritsed On￿ there is a legal or CAJnStnJdive obTh"gatr"¢m to transfer ecA)nomie benefft to a
ihird party. it is probable that a transfer of ec￿OrniC beneffts wll be required in settlement, and the amount ol
the obltgaty.on can be measured rdiabty.
EXpeThJitU￿ is dasgbfied by activity. The costs of eath aclmty are made w) of Ihe total of dirert rA)st5 and
shared costs. including support costs in¥ofved in un(Jertakn"ng each activty. Oireu costs anributat4e to a single
activty are allocated directly to that activty. Sharet1 c£Jsts vh)th contribute to MO￿ than one aclivity and
support COSts which are not attrilxrtabk to a single activty a￿ apportioned btheen those actvibes on a basis
consistent ￿th the use of res￿rCeS. Central staff costs are alkjcated on the basis of ts.me spent. and
depreualion charges ar8 alkK3t8d on ports.on ofthe assel's use.
2.5 Tangible fixed asstts
Tangible fixed assets are initialty measure(l at C051 and subsewenuy measured at cost LY valuation. net of
deprecialion and any irnpainnent 1055es.
Dweciat¢on is recognised so as to off the cost or Valuation of assets less their restdual values over their
U5efvl Ives on Ihe following base5'.
F￿lureS and fittings
CornpLrters
Motor vehides
25% on reduong balance
33% on reduong balance
33% on ￿Yon9 balance
The gain or loss arising on the disposal of an asset is determined as th8 drfferenrx betsYe¢n th? 5a18
pfoceeds and the carrying value of the asset, and 1$ recognised in the statement of financial ath"thes.
2.6 Impal￿ent of fjxed assets
At ead) reporting end dale. the chanty wews the carrylig affl￿nts of ts tangible assets to detemTrine
wheihef thwe is any indication thai those asse15 have suffered an impaTment loss. If any such indration
exists. the recoverable amount of Ihe as5¢t is estimated in order to deterniyie the extent of the irnpairrnent
loss lif any).
11

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2023
Ac¢owkng policie
{Continuedl
2.7 Cash and eash equivalents
Cash and cash equivalents indude cash in hand. deFQSits held at call wilh banks. other 5hort4erm liquid
investrnenls wilh onginal maturities of three months or bess. and bank overdraft5. Bank o¥erdrafts are shown
within borrowings in cvffent liabilths.
2.8 Financial instruments
The charty has elecied to appty Ihe provisiL￿S of Seclion 11 'Basic Finanaal Instruments. and Sett￿n 12
'Other Finan￿81 Instrurnent$ 155ues' of FRS 102 to all of ils ffinancaal inslnjments.
Finana31 ￿strUmentS are recogni5ed in the chaiitys balance sheet when the charity becomes party to the
contractual provisions of the instnJment.
Finanua assets and liatslities we offset. the net amounts wesented in the financjal ststemen15. vthen
there is a legaly enforceable right to sel off the recognised amounts and there is an intentbon to setlle on
net basis or to realise the asset and sellje the liabilrty SirnLJhaneousty.
Basic financial 355ets
Basic financial assets. which indude debtors cash and bank balances. are initially measured 81
transaction induding transaction cos15 and are subsequenvy Garwied at amortised cost Using the
effethve interest method unless the arrangement conslrtutes a financing transaction, where the transactity) is
measured at the present value of the fijture receipts di5counied at a martet rate of interesL Finanual a55ets
dasgfied as reCeival￿e wthin one year are not arn￿11$ed.
8asi¢ fin3n¢ial liabilitses
Basic financial liabilities, indudirwJ ue(litors arKI bank loans a￿ initially recognised at Iransaction price unless
the arrangement constitutes a financFng tranS￿"On. where the debt instrumenl is rneasured at the present
value of the fu￿re payments discourted ai a mathet rate of interest. Financial liabilities classthed as payable
within one year are not arnorti5ed.
Debt instru0￿ts are subsequenty (arried al 8rrnN1￿d cost. ￿Ing the effeclive inte￿¢ rate method.
Trade cfedrtor5 are 0￿19atiOnS to pay for 9(xrfls or seTrices that have been acquired in the ordiw cLwrse of
operatiofts fr¢Th suppliers. Amouftts payable are da5srfied as ¢urrent ￿"a￿"h"tieS rf payment is due within one
year or less. If not, they are presented as non-wrrent liabilrties. Trade creditors are recognised ini1ially at
transaction price and Subseq￿ measured at ￿nOrtiSed cost ugng the effective interesl method.
Derecognltion of Ilnancial liabilities
Financial liat4.1￿.e5 are dere￿#￿iSed vthen the chantys contr￿￿ obliyath.ons expire or are discharged or
¢ancdled.
2.9 Employee benefits
The cost of any unused holklay entillement is recognised in the wiod in the employee's services are
Terniination beneffts are recognised immediaiety as an expense when the charity is demonstrabty committed
to terniinate Ihe employment of an employee or to provide tem)ination beneffts.
2.10 Retirem•nt benefits
Payments lo defined C￿tribut￿)n retirement t￿efft schemes ￿ ¢hafged as ￿ expense as they tsll due.
Contritrwjtions a￿ allocated to unfestricted fijnds of the dmritable activity on which the majority of staff time is
12-

HARINGEY MENCAP LIMITED
{A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2023
Donations and legacies
Unre5tri¢ted
funds
T¢)tsl
2023
2022
Donations and gifts
2.657
3,420
13-

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2023
Chaiitable activiti•s
2023
2022
Performance rdate(I grants
Other income
186.884
29.670
180.542
29,050
216.554
209.592
An3ty￿S by fvnd
Unrestrictefl fund5
Restricted funds
214,854
1.7(Kl
216.554
For the year ended S Apfil 2022
Un￿striCted funds
RestriGted fvnds
194,336
15.256
209.592
Perfomiance related grants
London Borough of Haringey
RMS Southem Division
Mencap
Greater London Authority
Bridge
Othefs
Nibwu
184.034
161,869
3,386
5,070
6,800
2,517
575
1,7
575
900
186,884
180,542
14-

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2023
Charitablè aetivlties
Day Sports and
leisure
$èTh4cès
2023
Totsl
2023
Totsl
2022
2023
Staff costs
Travelling & transport
Client a¢Ji¥ity ¢tsSt$
Insurance
Telephone
Fixtures & fittings
Motor vehides
Computer equipment
102,279
12,2
2,180
102,279
12.29)
2.180
103.770
11,150
4,002
1,849
875
205
43
936
154
29
459
143
27
427
11
32
118.642
45
118,687
122,580
Share of support cost$ (s•• rh)t• 61
Share of govemance rA)sts (see noie 61
84.373
10,629
92,723
10,629
87,$67
10,221
213,644
8.395
222,039
220,368
Analysss by lund
Unrestricted lunds
Restrided fund$
211,944
1.7
220,339
205.112
15,256
213.644
222,039
220,368
For year ended 5 April 2022
Unfestri¢Xed funds
Resthded funds
200,465
10.186
4,647
5.070
205,112
15,256
210.651
9,717
220,368
15-

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (co￿rINUED)
FOR THE YEAR ENDED 5 APRIL 2023
Supporteosts
Support Governance
osts
2023
2022 Basis of allocation
Rent, rates & water
Insurance
"ght & heat
Telephone
Postage & stal*Jnery
Managernent & admin
Clinical waste & cleanin9
Repair & maintenan
Sundry costs
25.5
1.762
3.979
281
317
58.B34
830
1.220
25.500
1,762
3.979
281
317
58.834
830
1,220
18.923 Use of re5011roes
1,457 Use of reswrces
3,502 Use of resources
125 Use of resource5
591 Use of resources
62.342 Use of resources
564 Use of resoufces
Use of resources
63 Use of resources
Legal and prOfe￿onal
Independenl examine¢s
fee$
AccoLmtancy fees
2.391
2,391
2,379 Governance
Govemar*ce
2.136
6.102
2,136
6,102
5,808 Govemar
92.723
10,629
103.352
97,788
Analysed be￿een
Charitable a￿1v￿eS
92.723
10.629
103.352
97.788
Allocation of support and govemance costs
In accordance with SORP IFRS 102) supwjrt Costs and g0Veman￿ costs have
been allocaled to the Charitab￿ activ￿"e5 to whith they ￿lale.
Support ¢05ts are allo¢aied to the thathat4e ￿ti￿lieS ￿ the f011ry￿n9 ratio.. Day
setyic¢$ 93%, Sports & ltysu￿ seMce$ 7% (2021". Day seThice5 93%, Sptyts 8
leisure seThices". 7%).
Govemance costs intyjrred are allocated to charitat4e activities in accordance
vJith the Charits'es SORP and have been fulty albcated lo Day SeNces.
Trustees
None of the Trustees lor any ￿r$on$ cC￿neCted with them) rtt*ved any remuneration or beneffits fr(Th the
charity during the year.
Trusttès, expenses
There were no tru5tees' expertses paid for the year ended 5 April 2023 rnr for Ihe year ended 5 April 2022.
Employees
The aYera9e monthly number empknyees during the ye81 was". 812022". 10)
2023
Nurnber
2022
Number
VVorkiThJ acr055 all 5er¥ice5
10
16-

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2023
Employee5
Icontinuedl
Employment eosts
2023
2022
Wages and salaries
Soual secursty costs
Other pension Costs
101.479
102.406
511
853
102,279
103,770
There were no emF4oyees whose ￿n￿al remuner*iM was Ihan £60.￿0.
Net movement in funds
2023
2022
Net movement in fijnds 1$ stated after charginglluediting)
Depre0al￿)n of tangible fixed assels
Operaling lease thar9es
934
6,611
32.111
10 Taxation
The charity is exempt from tax C￿ income and gains falling within section 505 ofthe Taxes Act 1988 or seclion
252 ofthe TaXatI￿Of Chargeable GainsAct 1992 to the extent thal these are applEd to its chan(a￿e obj'ects.
11 Tangible fixed assets
Flxt¥rvJ and Corn￿ lknr v•hkl••
Total
Cost
At 6 April 2022
21.6CK)
7.103
7.2
35,993
At 5 April 2023
21,fJXI
7.103
7.2
35,993
Depreciallon ¥nd impalmient
At 6 Apnl 2022
Depreciation charged in the year
20.986
154
5.710
7.202
29
33.898
643
At S Awil 2023
21.140
6,170
7.231
34,541
Carryin9 amount
At S April 2023
933
59
1.452
At S April 2022
614
1.393
2,09S
17-

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 5 APRIL 2023
12 Debtors
2023
2022
Amaunts falling due within one year.
Trade deblors
Other debtors
Prepayment5 and acc¥ued incorr
28.382
3,750
6,923
15,451
4,950
6,735
39.055
27.136
13 Creditors: •mounts falling due *ithin one year
2023
2022
Other taxatw and swal security
Other creditors
Accruals
654
60
8,837
.418
9.072
8,897
14 Designated lunds
The trust¢es believe that it wil become necessary for the charity to wrchase ivs own wemises have set
up a des¢gnated fiJnd. the property purthase feseNe fund. to hold SLrffjrient funds to acquire 8 suitsble
property as il becomes available. The balance of the fvnd at the year end is £140.COJ hekj primarily as rash
deposits in business sa￿ng5 actounts_
15 Operating Itast ¢¢mmitrnents
At the reporting end dale the charity had OLrtstarwling commitments for future minimum lease payments under
nt￿-cawKelIable operating leases. which fal due as foknvs".
2023
2022
thin one year
Beh¥een and fNe years
32.111
102.000
32.111
134,111
134.111
166,222
18-

HARINGEY MENCAP LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2023
16 Related party tra￿actiOnS
Remuneration of key management personnel
The remuneration of key management perS￿ne4 ks as folows.
2023
2022
Total key management pwsonr￿I remuneralion
49,272
51,456
Transactions with related pa￿e¥
During Ihe year amounts tolalling £410 12022.. nil) were paid to Mark De Spong, son ol Ihe charity's Chief
Executive. Angle De Spon9, in respect of servr*s provided to the thanty induded wilhin sessional fees in the
finanaal staternen¢5.
19-