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← Haringey Mencap Limited

2025-04-05-accounts

Charity registration number 1082380 (England and Wales)

Company registration number 03740559

REGISTRAR

HARINGEY MENCAP LIMITED

(A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mr David Smith Ms Lauren Bushby Mr Mark Heath Mr Richard Taylor

Charity number

1082380

Company number

03710559

Registered office

The Bell Brewery 676 High Road Tottenham London N17 OEA

Independent examiner

Caton Fry & Co Ltd Essex House

7-8 The Shrubberies George Lane South Woodford London E18 1BD

Bankers

Barclays Bank UK PLC 1 Churchill Place London E14 5HP

United Trust Bank Limited One Ropemaker Street London EC2Y SAW

HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) CONTENTS

Page

Trustees' report

Statement of trustees' responsibilities

Independent examiner's report

Statement of financial activities

Balance sheet

Notes to the financial statements

1-4

5

6

7

8

9-19

HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 5 APRIL 2025

The Trustees present their annual report and financial statements for the year ended 5 April 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 2 to the accounts and comply with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

Our vision is to create a community where people with learning disabilities are able to realise their full potential and are valued for who they are and the contributions they make. We strive to achieve this vision by engaging in as wide a range of activities as possible involving as many clients as are able to participate in them. In addition, we aim to train facilitators and coaches who can help fulfil our vision, if appropriate, outside our organisation.

Haringey Mencap is a well-established voluntary sector organisation that has been in existence since 1954. During this period, it has successfully provided a range of services for disabled children and adults resident in Haringey and the surrounding area.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

2024/25 was another challenging year for Haringey Mencap which once again necessitated changes in the design and delivery of our services due to ongoing reviews of our risk assessments.

Despite these changes the loyalty and dedication of our staff, our sustainable business model and, by no means least, the enthusiasm of our clients and their willingness to adapt to new ways of doing things, all contributed to another successful year.

During the year we were able to maintain regular sports, fitness, arts and crafts activities, podcasts and online activities due to a number of grants including funding from the National Lottery Community Fund. Support from The Levenfiche Foundation enabled our clients to undertake days out. The support received from The Levenfiche Foundation is greatly valued by our clients, staff and volunteers.

As in previous years we had special arts and crafts projects across the year including those celebrating Valentine's Day, Chinese New Year, Spring, Easter, Notting Hill Carnival, Eid, Halloween, Diwali and Christmas.

In June we took the clients on holiday to a farmhouse in Kent. Our clients all enjoyed the holiday and were able to form new friendships and undertake some new activities including Kite Flying and Snooker. The holiday was only possible due to the hard work and commitment of the staff team and volunteers. Such was the success of the holiday we have already begun fundraising for next year.

Financial review

Reserve Policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure, i.e. between £65,000 and £130,000. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. At the year end ‘free reserves’, i.e. those reserves excluding the restricted and designated reserves stood at £67,275 which is in line with the target.

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

Financial Review

Total incoming resources for the year amounted to £190,974 (2024: £246,180) and the net deficit suffered for the year amounted to £56,272 (2024: £11,110). Total funds carried forward at 5 April 2025 amounted to £167,275 (2024: £223,547), while cash at bank and in hand stood at £148,487 (2024: £165,899). Restricted funds carried forward amounted to ENIL (2024: £8,818).

Last year once again we demonstrated the sustainability of our financial model. Clearly the more income we receive the more clients we can help and the more services we can provide. What continues to be of prime importance is that we target our limited finances towards enriching the lives of those with learning disabilities in the local community.

As ever, thanks to continued cost control from the Chief Executive and staff, our expenditure was kept within budget and we continued to benefit from funds secured in previous years. Our accountants (Caton Fry & Co.) have been of great assistance during the year too and we should like to record our appreciation of their expertise and help.

The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Plans for future periods

The future of all local services continues to be uncertain and we will continue to offer to the Council and potential clients a high-quality service providing value for money.

For another year we have been led by Angie De Spong as Chief Executive. In addition, the hard work and dedication of our loyal team of staff has been exceptional and enabled us to continue to enhance the quality of our service. Each year we continue to be helped by fulltime staff, part-time staff and volunteers, and whoever they are, they share a common commitment to help the lives of those with learning disability.

As with last year, and every year, Haringey Mencap is a genuine team effort, the product of which is the health, happiness and wellbeing of our clients which is there for all to see. Every year that statement is true and on behalf of the Trustees and our clients we continue to give the staff our grateful thanks.

Structure, governance and management

Governing document

The organisation is a charitable company limited by guarantee, as defined by the Companies Act 2006, which was incorporated on 11th January 2007 and registered as a charity in 2008. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed by its Articles of Association. In the event of a winding up members are required to contribute an amount not exceeding £1.

Directors

The Trustees, who are also the directors for the purpose of company law, and who served during the year were: Mr David Smith

Ms Lauren Bushby Mr Mark Heath Mr Richard Taylor

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

Recruitment and appointment of new trustees

Under the requirements of the company's Memorandum and Articles of association the trustees are elected at the Annual General Meeting.

Business and Management skills are well represented within the trustee body. The mix of trustee skills, if lost due to retirements, are maintained by requirement and resigning trustees choosing to maintain active contact with the charity providing valuable skills and experience.

Organisational Structure

As with many charities Haringey Mencap is governed by its elected officers and a Board of Trustees /Executive Committee. The Chief Executive has a small team of Managers and Assistants who carry out the day to day operations of the Company. During 2024/25 there were 4 meetings of the Trustees and the Annual General Meeting will take place on 9 September 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Chief Executive

Angie De Spong

Hon Treasurer

Lucy Rea

Executive Committee

Marie Lee Anne Rea Gary Witham Gareth Jones Gerry Willmott MBE Lanre Babalola Joseph Bruce Lindsay Oliver

PUBLIC BENEFIT STATEMENT

The objectives and activities, and achievements and performance sections of this report clearly set out that the activities which the charity undertakes are for the public benefit.

The Trustees confirm that they have complied with the duty in section 4 of the charities Act 2011 to have due regard to public benefit guidance published by the Commission in determining the activities undertaken by the Charity.

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The trustees’ report was approved by the Board of Trustees.

a 4

Mr Richard Taylor Chair of Trustees

9 September 2025

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF TRUSTEES’ RESPONSIBILITIES FOR THE YEAR ENDED 5 APRIL 2025

The Trustees, who are also the directors of Haringey Mencap Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance 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 which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently;

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HARINGEY MENCAP LIMITED

| report on the financial statements of the charity for the year ended 5 April 2025, which are set out on pages 7 to 19.

Respective responsibilities of Trustees and examiner

The charity’s Trustees, who are also the directors of Haringey Mencap Limited for the purposes of company law, are responsible for the preparation of the financial statements. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disdosures in the financial statements, and seeking explanations from you as trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

Institute of Chartered Accountants in England & Wales Caton Fry & Co Ltd

Chartered Accountants

Essex House 7-8 The Shrubberies George Lane South Woodford London E18 1BD

Dated: 9 September 2025

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 5 APRIL 2025

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
Income from:
Donations and legacies 3 2,600 - 2,600 9,100 - 9,100
Charitable activities 4 183,909 - 183,909 227,108 8,818 235,926
Investments 4,465 - 4,465 1,154 . 1,154
Total income 190,974 - 190,974 237,362 8,818 246,180
Expenditure on:
Charitable activities
Day services 5 231,714 8,818 240,532 245,214 - 245,214
Sports and leisure
services 5 6,714 - 6,714 12,076 - 12,076
Total charitable
expenditure 238,428 8,818 247,246 257,290 - 257,290
Total expenditure 238,428 8,818 247,246 257,290 - 257,290
Netexpenditure and
movement in funds (47,454) (8,818) (56,272) (19,928) 8,818 (11,110)
Reconciliation offunds:
Fund balances at6April 2024 214,729 8,818 223,547 234,657 - 234,657
Fundbalancesat5April 2025 167,275 - 167,275 214,729 8,818 223,547

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET

AS AT 5 APRIL 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 1 16,690 24,869
Current assets
Debtors 12 11,622 51,678
Cash at bank and in hand 148,488 165,899
160,110 217,577
Creditors: amounts falling due within 13
one year (9,525) (18,899)
Net currentassets 150,585 198,678
Total assets less current liabilities 167,275 223,547
The funds ofthe charity
Restricted income funds 16 - 8,818
Unrestricted funds 15 167,275 214,729
167,275 223,547

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 5 April 2025. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 9 September 2025

Mr Richard Taylor Chair of Trustees

Company registration number 03710559 (England and Wales)

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET (CONTINUED) AS AT 5 APRIL 2025

In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2 Accounting policies

Charity information

Haringey Mencap Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is The Bell Brewery, 676 High Road, Tottenham, London, N17 OEA.

The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2. Going concern The Trustees have reviewed the cashflow for the 12 months after the accounts will be approved and consider that there are sufficient funds in place to meet the requirements. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Designated funds are those which the Trustees have decided should be earmarked for a specific purpose.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

2 Accounting policies

(Continued)

2.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Where a grant is awarded which relates to services which will be provided partly or fully in subsequent financial periods, the grant income is apportioned on a pro-rata basis, with income relating to the subsequent financial year is being deferred and carried forward to be recognised as income in the subsequent financial year, subject to meeting the grant term requirements.

Government Grants are recognised when received or when there is reasonable assurance that the grant conditions will be met and the grants will be received.

2.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use.

2.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 25% on reducing balance Computers 33% on reducing balance Motor vehicles 33% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

2.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

2 Accounting policies

(Continued)

2.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

2.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2.11 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Contributions are allocated to unrestricted funds of the charitable activity on which the majority of staff time is spent.

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

3 Donations and legacies

Donations and gifts

Unrestricted Total funds 2025 2024 £ £ 2,600 9,100

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

4 Charitable activities

2025 2024
£ £
Performance related grants 139,181 199,400
Other income 44,728 36,526
183,909 235,926
Analysis by fund
Unrestricted funds 183,909
Forthe yearended 5April 2024
Unrestricted funds 227,108
Restricted funds - general 8,818
235,926
Performance related grants
London Borough ofHaringey 139,181 190,582
National Lottery Community Fund - 8,818
139,181 199,400

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

5 Charitable activities

Day
services		 Sports and
leisure		 Total
2025		 Total
2024
services
2025 2025
£ £ £ £
Staff costs 118,009 - 118,009 112,901
Computer costs 170 - 170 .
Travelling & transport 5,760 - 5,760 8,171
Client activity costs 14,015 - 14,015 6,322
Insurance 664 - 664 548
Telephone 1,645 - 1,645 1,288
Depreciation - Fixtures& fittings 80 6 86 115
Depreciation - Motor vehicles 7,334 552 7,886 11,771
Depreciation - Computer Equipment 192 14 206 308
147,869 572 148,441 141,424
Share ofsupport costs (see note 6) 81,605 6,142 87,747 105,341
Share ofgovernance costs (see note 6) 11,058 . 41,058 10,525
240,532 6,714 247,246 257,290
Analysis by fund
Unrestricted funds 231,714 6,714 238,428 257,290
Restricted funds - general 8,818 - 8,818 -
240,532 6,714 247,246 257,290
Forthe yearended 5April 2024
Unrestrictedfunds 245,214 12,076 257,290

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

6 Support costs allocated to activities
2025 2024
£ £
Rent, rates &water 19,801 25,500
Insurance 2,801 2,112
Light& heat 3,813 6,752
Telephone 120 361
Postage & stationery 67 585
Management & admin 56,063 63,969
Clinical waste & cleaning 684 1,077
Repairs & maintenance 4,331 4,682
Sundry 67 303
Governance costs 11,058 10,525
98,805 115,866
Analysed between:
Day services 92,663 104,644
Sports and leisure services 6,142 11,222
98,805 115,866

Allocation of support and governance costs

In accordance with SORP (FRS 102) support costs and governance costs have been allocated to the charitable activities to which they relate.

7 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 5 April 2025 nor for the year ended 5 April 2024.

8 Employees

The average monthly number employees during the year was: 9 (2024: 9)

2025 2024
Number Number
Working across all services 9 9

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

8 Employees (Continued)
Employment costs 2025 2024
£ £
Wages and salaries 116,270 111,745
Social security costs 763 258
Other pension costs 976 898
118,009 112,901
Therewerenoemployeeswhoseannualremunerationwasmorethan£60,000.

Remuneration of key management personnel The remuneration of key management personnel is as follows.

2025 2024
£ £
Aggregate compensation 51,585 52,224
9 Net movement in funds 2025 2024
£ £
Netmovement in funds is stated after charging/(crediting)
Depreciation ofowned tangible fixed assets 8,178 12,194
Operatingleasecharges 25,500 32,111

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

(Continued)

11 Tangible fixed assets
Fixtures and ComputersMotorvehicles Total
fittings
£ £ £ £
Cost
At6April 2024 21,600 7,103 42,900 71,603
At 5 April 2025 21,600 7,103 42,900 71,603
Depreciation and impairment
At 6April 2024 21,255 6,478 19,002 46,735
Depreciation charged in the year 86 206 7,886 8,178
At5April 2025 21,341 6,684 26,888 54,913
Carrying amount
At 5April 2025 259 419 16,012 16,690
At 5April 2024 347 625 23,898 24,870
12 Debtors
2025 2024
Amounts falling duewithin one year: £ £
Trade debtors 311 38,430
Other debtors 3,750 5,750
Prepayments and accrued income 7,561 7,498
11,622 51,678
13 Creditors: amounts falling due within oneyear
2025 2024
£ £
Othertaxation and social security 662 593
Other creditors - 9,099
Accruals 8,863 9,207
9,525 18,899

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

14 Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Chargetoprofitorlossinrespectofdefinedcontributionschemes 976 898

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

15 Unrestricted funds

The trustees believe that it will become necessary for the charity to purchase it's own premises and have set up a designated fund, the property purchase reserve fund, to hold sufficient funds to acquire a suitable property as it becomes available. The balance of the fund at the year end is £140,000 held primarily as cash deposits in business savings accounts.

At 6 April Incoming Resources Transfers At 5April
2024 resources expended 2025
£ £ £ £ £
General funds 74,729 190,974 (238,428) 40,000 67,275
Designated fund 140,000 - - (40,000) 100,000
214,729 190,974 (238,428) - 167,275
Previous year: At 6April Incoming Resources Transfers At 5 April
2023 resources expended 2024
£ £ £ £ £
General funds 94,657 237,362 (257,290) - 74,729
Designated fund 140,000 - - - 140,000
234,657 237,362 (257,290) - 214,729

16 Restricted funds

The income funds of the charity include restricted funds comprising the following grants received in the year. For more details of the activities of the grants please refer to the Trustees Report.

Movement in funds
Balance at6 Incoming Resources’ Balance at 5
April 2024 resources expended April 2025
£ £ £ £
Community Fund 8,818 - (8,818) -
8,818 - (8,818) -

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HARINGEY MENCAP LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED5 APRIL 2025

0—————————E———————eee

17 Analysis ofnetassets between funds Unrestricted
funds		 Restricted
funds		 Total
£ £ £
Fund balances at 5 April 2025 are represented by:
Tangible assets 16,690 - 16,690
Current assets/(liabilities) 150,585 - 150,585
167,275 - 167,275

18 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025 2024
£ £
Within one year 25,500 25,500
Betweentwo and fiveyears 51,000 76,500
76,500 102,000

a

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