CHARITY REGISTRATION NUMBER 1088512
CONIPANY REGISTRATION NUMBER 4276263
ENABLE (SHEFFIELD)
FI￿,ANCIAL STATEMEIITS
FOR THE YE.4R ENDED 31 MARCH 2024
Hackeryoung
Chartered Accounianis

ENABLE {SHEFFIELD)
LECALAND ADNIINISTRATIVE INFORMATION
Trustees
A Crnwshaw
A Finchett
N Mansell
A Williams
C Williams
J F. Dare
A Stocks
C Silvestei
(Appointed 21 August 2023)
General Manager
M J Richmond
Centre Manager
D Proud
Charity number
1088512
Company number
4276263
Re21Stered office
33 Harborough Ai-enue
Sheffield
South Yoi-kshire
S2 IQP
Auditors
M Mealing FCCA
UHY Hacker Young
6 Broadfield Court
Broadficld Way
SheffEcld
S8 OXF
Bankers
HSBC Bank PLC
37 High Street
Meadowhall Shopping Centre
ShetTield
South Yorkshire
S9 IEN
Solicitors
Graysons ivith Watson Esam Solicitors
4 - 12 Paradise Square
Sheffield
SI ITB

ENABLE (SHEFFIELD)
CONTENTS
Page
Trustees, report
Statement of trustees, responsibilities
Independent auditorfs report
Statement of financial actii-ities
10- 11
Balance sheet
12
Statement of cash flows
13
Notes to the financial statements
14-26

ENABLE (SHEFFIELD)
TRUSTEES, REPORT (IJCLUDING DIRECTORS, REPORT)
FOR THE YEAR E.NDED 31 MARCH 2024
The trLiStees present their annual report and financial statetnents for tbe year ended 31 March 20?4.
The financial statements have been prepared in accordanLe wilh the accounting policies bet out in nole I to
the financial statements and comply with the charity's Memorandum and Articles of Association, the
Companies ALt 2006 and "Accounting and Reporting by Charitics.. Statement of Recommended Practice
applicable to charities preparino their accounts in accordance ￿1th the Financial Reporting Standard
applicable in the UK and Republic of Ireland (F-KS 102) (effLctive l January 2019)"
Objectives and activities
To advance the education of those persons aged 16 and up￿.ardS who are resident in the City of Sheffield
<ind dislriLIs (ind Nvho have physical andlor learning disabilities, by the provision of sheliered workshops.
To proi'idL for such persons. in tlie interests of social wLlfare, facilities for recreation or other leisure time
occupation with the object of improving their conditions of life.
The trustees have referred to the guidance coniained in the Charity Commission's general guidance on
public benefit when reviewing the charity's aitns and objectii.es and in planning future activites. All the
above activities are undertaken to further the charity's charitable PLuposes foi- the public benefit.
Thl trLlStees and senior mana(yement recognise the key role thal slalT and i-olunteers play in the opffation or
the charity.. A structure/system is in place to ensure a two way flom, of information and ideas.
Achievements and performance
During the year to 31 March 2024 the cbariiy saw a return to a full schedule of daily aet1￿.1(1eS and Leainer
numbers are back to pre-pandemic levels. Learner turnover levels remain low and where l.earners COnt￿ctS
are ended th¢re remains an increase in enqiiiries from potential new Leamers from a younger age group as
they move from educational support into adult services support.
As a result, ov¢rall perfomiance improved on the year, and this trend is ¢xpected to continue throughout
20?4-?5 as Learners numbers and activities are more consistent than recent years and the dedicated Life
Skills House opening in August 2023 and afiTords increasd capacity and learning options.
The charity continues to be financially robust. and this allows us to continue to build upon and develop our
existing Learners activities to further enhance our Leamers educaiion21 options and to meet the Ch&'ity's
objectiN'es. Current activities include-
Explore and introduce new training opportunities
ReLruil new leamcrs
Our achievements are monitored through annual Learner rei-iews together with annual staff appraisals and
regulai" statT and management meetings.
In line with our policies and procedures all current employed staff are periodically assessed and checked by
the Disclosure Barring SeiTh"ice (DBS). Any new staff would be assessed and checked by the DBS and any
job offers are contingent upon a suitable DBS check being obtained.
We remain on Sheffield City Council's list of Recognised Provide￿. This is a list of orRanisations
throiighout the city that have been assessed and meet the council's quality standards for delivering day
services to adults.

ENABLE (SHErriELD)
TRUSTEES, REPORT (CONTINUED){INCLUDING DIRECTORS, REPORT)
FOR THE YEAR E.NDED 31 I￿lARCH 2024
Fin2nci21 review
The trustees are satisfied with the results of the year which demonstrate that operatioiial perfomance has
now recovered froTn the etTects ot.the Pand¢mic years.
Total funds from day-to-day operating income during the year amounted to £599.114 (2023 - £485.322).
Restricted funds were fully satisFi¢d at the end of the year £nil {2023 £16.500)
Unrestricted surpluses in previous years have allowed us to build up a contingency reserve and during the
year we have continued to build up a designated restricted fund to coler any fuiure repairs and maintenance
of premises and operational assets as well as an operational contingency reserve.
It is the policy of the charity that designated unrestricted funds are maintained at a lei'el which ensures that.
in thL event of a signiticant interrupiion to charity business operations or a material drop in funding, we
will be able to continue the charity's current activities ivhile consideration is giN'en to ways in w'hich
additional funds may be raised. The level of designated unrestricted funds is set to accoEnmodat¢ to six
monihs operational expenditure.
Ai the yeai. end the charity's designated unrestricted funds were £265.139 (2023 - £251,927).
The charity dnes nnt have. any property or investments other than ownership of the buildings noted in fixed
assetb register.
Plans for the future
Wc rLtnain un the lis1 of Recognised Providers for Sheffield Ciry Council and therefore feel that we are best
placed to attract new leamers and therefore increase our income. The Recognised Providers List details
organisations throughout the City that have been assessed and meet the Council's quality standarcls for
delivering day services to adults. We have now been on the list since 2013 and have been re-assessed
successfully on every occasion.
The refurbishment of 2?5 Prince of Waleb Road was completed during the financial year and following a
SUCC¢ssful application for Change of Use of the property in May ?02). we otyicially opened a dedicated
Life Skills House for Adultb with Learning disabilities in August 7023. The Life Skills House cuii-enily
supports existing Leamers although it is anticipated that. once est<iblished. this could be exteLided to
provide fonnal trainin(y course to promote Life SkiLls to a wider demo(Traphic.
Following the popularity of garden and craft items among the local community, the on-site garden shop
continues to attract interest and plans for the fulure are to extend this to in¢oLTJorate online offering throu(yh
a neNv website tmd social mcdia platfomi. which will furthcr promotc and raisc awaieiic55 111 tlic widci
community.
Structure, goTr'ernance and management
The charity is a companv limited by guarantee and no shares ar¢ in issue. The charity's objects arc to
adi'ance the education of persons aged 16 and upwards who are residcnl in the City of Sheffield and
districts and ivho have phjsical andlor leaming difficulties. by the provision of sheltered ivorksho￿. Also
to provide for such persons in the interests of social welfare facilities for recreation or oibei. leisuie time
occupation with the object of improving their conditions of life.
The trustees. Ivho are also the direclors for the purpose of company law. and who serv'ed during the year
and up to the date of signature of the finanLial statements were:
A Cra￿'shaW
A Finchett

ENABLE (SHEFFIELD)
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR E.NDED 31 IIIARCH 2024
N Mansell
A Williams
C Willialns
JEDare
A Stocks
C Silvester
{App()inted 21 Aiigiist 2n2a)
The Chaimian, Business Manager and senior manauement provide induciion and training for neiv trustfxs,
this relates to legal and ￿nCtIOnal responsibilities as well as how the charity operates within its objectives.
The board of management of the trnstees is elected every year at the Annual General Meeting.
Applications to be a trustee are received at any lime but are considered for acceptance al the meeting of the
board. The board actively encourages carers. parents and members of the community. to become trustees.
The board meets at regular qiiarterly intervals and at any other times as required. The General Manager
reports to this meetin(y and minuteb from the slaff and learners. meetings are circulated at this meeting.
The board have a General Manager wbo manaoes the charity on a da}" to day basis, and who ieports directly
to the board. Circumstances permitting, a learners committee meets monthly, minutes from these meetings
go to the bi-monthly meeting of the stakT.
The charity has implemented numerous personnel policies which in many cases are required and approved
by fundcr5 a5 part of our provisioii of tiaini112 foi" p¥vpl¥ wilh (lisdbililies. Following the lifting of
restrictions assoLiated with the pandemic, regular staff and management training workshops hai'e
recommenced.
The tru%tee.q 2re fijlly aWAre of their responsibility in relationship to the Health and Safety of employees.
learners and visitorslmembers of the public and processes and systems are rLgularly reviewed to ensure
they rcmain safe and effectiie.
The Ii'iLStees and management have produced a risk asse¥sment policy and procedures have been wiitten t.or
all processes to remove or reduce any risk. All procedures and policies have been written to comply with or
better the current legislation in t"orce. WheiL' appropriate extcrnal partners are invited in to advise on
specific areas. Each department has its oivn safety'risk assessmeiit and F.nable (Shefyield) has identified
specific people as fire and safety officers.
Hygiene and food safety is also covered under the policies and procedures in force.
Financial procedures are in place for reoular reporting io Lhe trustees and they consider the viabiliiy and
risk on any neiv project to ensure sustainability. The trustees ellsuie that there are enough resen'es in place
to allow SLitslainability bui nol to be exccssive.
Disclosure of information to auditor
Each of the trustees has confirmed that there is no infomiation of which they are aware which is LElei'ant to
the audit. but of which the auditor 15 unaware. They have furthei confknned that they have taken
appi'opriale steps to identify su¢h relevant inforniation and to establish Ihat the audilor is awai'e of suLh
infomiation.

ENABLE (SHEFFIELD)
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR E.NDED 31 IIIARCH 2024
The trustees, report ivas approved by the Board of Trustees.
A CraiTrshai
Trustee
Dated.. I l November 2024

ENABLE (SHEFFIELD)
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 IWL4RCH 2024
The trustees. who are also the directors of Enable (SbeEfield) for the Purpose of company law, are responsible
for preparing the TrL￿tCes, Report and the financial statements in accordance ivilb applicable law and United
Kingdom Accounting Standards (United Kinudom Generally Accepted Accounling Practice).
Company Laiv requires the trustees lo prepare financial stalements for each financial year which give a true
and fair view of the st1< te of atTairs of the charity and of the incoming resources and applicatioii of resources,
inLILidiIig tlie iiiLuIiic diid ¢Ap¢ndiluiL, Ut" the Lh¢iritdble company for Ihai year.
In preparing these financial stalements, the trust¢¢s are reqiiired to-
select suitable accounting policies and thell apply them consistently"
observe the methods and principles in the Charities SORP;
- make judgemcnts and estimates that are reasonable and prudent: and
prepare the financial statements on the ooino concern basis unless it is inappropriate to presume that the
charity will continue in opcration.
Th¢ trustees are responsible tor keeping adequate accounting records thai discln.qe ivith reaqnn2hle 2CCIITACy Xt
any time the financial position of the charity and enable them to ensure that the financial statements comply
with the Cotnpanies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for takino reasonable sleps for ihe prei'ention and detection of fraud and other l￿egUlarl11es.

Hackeryoung
Chartered Accouritants
6 Broadfield Court
Broadfield Way
Shetyield
S8 OXF
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ENABLE
(SHEFFIELD)
Opinion
Wc havc audited the accounts of Enable {she￿ield) (the 'charity') for the year ended 31 March 2024 which
comprise the Statement of Financial Activities. the Balance Sheet and the notes to the accounts. including a
summary of signiFicant accounting policies. The financial reporting framewoik that has been applied in their
preparation is applicable law and United Kingdom Accountin￿ Standards. including Financial Reporting
Standard 102 The Finapicial Repop'ting Staiidai"d applicable in tlie UK aiid Republic of lielaiid (United
Kingdom Generally Accepted Accouniing Practice).
En our opinion, the financial statements..
oive a true and fair N le￿. of the state of the charitable company's affairs as al 31 March 2024 and of its
inLoming r¢sources and application of resources. including its income and expenditure, for the year ihen
ended:
have been properly prepared in accordance with United Kintrdom Generally Accepled Accounting
Practice. and
ave been preparcd in accordance ￿'1th 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
applicablc law. Olir rcsponsibilitkes under tho5¢ Standards arc further described iii thc Audi¢or s ie,SP0113iliililies
for the aiidit of thefiiianLial stalemeiils section of our report. Ive are independent of the charitj. in accordance
with the ethical rL'quirements that are relevant to our audit of the financial statetnents in the UK. including the
FRC s Ethical Standard, and we haN'e fulfilled our oih¢r eihical responsibilities in accoi-dance with these
requirements. We believe that the audit evidence ive have obtained is sufficient and appropTiate to provide a
basis tor OLir opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded thai the trustees, use of the going concem basis ol
accounting in the preparation of the financial statements is appropriate.
B&sed nn the ivnrk ive h21 ve perfnm)ed, Ive have not identified any material uncertainties relating to ev'ents or
conditions that, individually or Lollectively, may cast signifiLant doubt on the chariry s ability- to continue as a
going concern for a period of ai least i￿.elVe monlhs from when the financial stalements are authorised for
issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevunt sections of this report.

Hackeryoung
(hartered Accountants
INDEPENDE)T AUDITOR'S REPORT TO THE MEMBERS OF ENABLE
(SHEFFIELD) CONTINUED
Other information
The other infoiThation Lomprises the information included in the anniial report other than the financial
statemei)ts and our auditor's report thereon. The trustees are responsible for the other information contained
within the annual report. Our opinion on the financial statements does not cover the other infornialion and,
except to the extent otherwise explicitly stated in our report. we do not express any forn] of assurance
conclusion thereon. Our responsibility IS fo read the other infonnation and. in doing so, consider whether the
other information is malerially inconsislent wilh Ihe financial statements or our kno￿,ledge obtained in the
cour.qe of the audit, or nthenvisL appe2irq tn he mxterially misstated. If ive identify siiLh mc2teric21
inconsistencies or apparent material misstatements. Ive are required lo detern]ine whether this gii'es rise to a
material misstatement in the finanLial statements themselves. If. based on the work we have perfom]ed. we
conclude that there is a material misstatement of this other infonnation, we are required to report that fact.
We have nothing to report kn this regard.
Opinions on other matters prescribed bv the Comp21nies Act 2006
In our opinion. based on the w'ork undertaken in the course ofour audii:
the information given in the trustees, report for the financial yeai for which the financial statements are
prepat¢d, whicli includ¢s tb¢ dircctois, report prepared foi. tlie puipvscb of iolllP<lliy lilw. IS knUllbisl¥iil
with the financial statements. and
the directors, report included within the trustees, report has been prepared in accordance Th'ith applicable
legal requirements.
Matters on which we are required to report bv exception
In the light of the knoivledire and undersiandino of the charity and its environmenl obtained in the coiirse of
the audit. we have not identitied material misstatements In the directors. report included within the tru£tees'
report.
Ve have nothing to report in respect of the following matters in relation to which the Companies Act 2006
r¢quir¢s us to report to you if. in our opinion-
adeqiiate 2ccoiinting records have not been kept. or returns adequate for our audit have not been r￿e1Ved
from branches not visited by us. or
the financial statements are not in agreement witb the accounting records and i-eturns. or
Lertain disclosurcs of trusiees, remuneratioll specified by law arc not made. or
we hai'e not received all the infomiation and explanations w'e require for our audit. or
the trustees were not entitled to prepare the financial stalements in accordance with the small companies
regime and take advantage of the small companies, exemptions in preparing the trustees, report and from
the requirement to prepare a strategic report.

Hackeryoung
Chartered Accountants
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ENABLE
(SHEFFIELD) CONTINUED
Responsibilities of trustees
As explained mol-e fully in the statement of trustees, responsibilities, the trustees, who are also the dii-ectors of
the charity for the purpose of company law, are responsible for the preparalion of the fiiiancial statements and
t.or being satisfied that they give a true and fair i'le￿, and for such intcrnal control as the trustees dctcrniine is
necessary to enable the preparation of financial statements that are free from material misstatement. whether
due to fraud or error. In preparing the financial statements, thc trustees are responsible for assessing thL
chariiy's abiliry io coniinue as a eoing concern, disclosing. as applicable, matters relaled to goiiig coiicem and
using the going eonccrn basis of acLountin(F Unless the trustees either intend tn liqiiidxte tlie chAritAble
company or to cease operations, or have no real istic alternatii-e but to do so.
Auditor'5 responsibilities for the audit of the financial statements
Our objectives are t() ()btatn rea%nn2hle 2.sqiJr2nce ahoiil whether the financial statemenls as a whole are free
froin material tnisstatement, whether due to fraud or etror, <ind io issue an auditovs report that includes our
opinion. Keasonable assurance Is a high leN-el ot- assurance but is noi a guaraiiiee thal an audit conducied in
acLordanLe with ISAS (UK) will always detect a material misstatement when it exists. Misstatements C¢in arise
from fraud or error and are considered malerial if. individually or in the aggregate, they could reasonably be
expected to influence the economic deLisions of users taken on the basis of these financial statements.
I￿¢(lilIar11lCs, including t"raud. are instances of non-compliance with laws and regulatinns. We design
procedures in Itne with our responsibilities. outlined above. to detect material misstatements in respect of
irreiriilarities, including fraud. The extent to ivhich our procedures are capable of detecting irregularities.
including fraud, is detailed beloiv.

Hacker Young
Charleied Accountants
INDEPENDEJT AUDITOR'S REPORT TO THE MEMBERS OF ENABLE
(SHEFFIELD) CONTINUED
Based on our understandtng of the charity and the sector in which it operates. we identified the principal risks
of non-compliance with laws lind regulatioiis relatcd to the acts by the charity, ￿'hICh were contrary to
applicable laws and regulations including fraud, and ive considered Ihe extent to which non-coinpliance Iiiighi
hai-e a material effect on the f￿anCIal statements. We also considered those laws and regulatioiis that hai-e a
direct impact on the preparation of the financial statements such as the Companies Act ?006. We eN'alualed
management's iiicentives and opportunittl's for fraudulent manipulation of the financial statements (including
Ili¢ L"i¥k vf vf Luiilrvls), dnd d¥L¢Fmin¢d thai (he principal risks were relaied to inflated revenue and
the Lharitj's net incolne for the year.
Audil procedures perfonned included.. review of the financial statement disclosures to underlying supportiiig
documentation, review ot" correspondence with and reports to the regulators, including correspondence with
the Charity Commission. rei'iew of correspondence ivith leual advisors, enquiries of management in so far as
they relat¢d to the tinancial statLments, and in testing ot- journals and evaluating whether there was evidcnce
of bias by the trustees that represented a risk of material miss121ement due to fraud.
There are inherent limitations in the audit procedures described above and the furiber removed non-
ompliance with laTh's and regulations is frotn the events and transactions reflecred in the financial slatetnents,
the lebs likely we would become aware of it. Also. thc risk of not deteclin2 a material misstatement due lo
fraud is higher than the risk of not detecting one resulting from etror, as fraud may involve deliberate
conccalmcnt by, for cxampl¢, forgery or intcntional miirq)rcscntations. or througli collusioii.
A t"uitheT description ot oiir responsibilities is available on the Financial Reporting Council's website at..
https'.l/wwiv.frc.org.uk/auditorsresponsibilities. This description fomis 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 ￿"1th Chapter 3 of
Part 16 OF the Companies Act 2006. Our audit ￿"ork has b¢¢n undertaken so that we might state to the
charitable company's members those matters we are required to state to them in an auditor's report and for no
other putpose. To the fullest exlent pern]itted by law, we do not accept or assume responsibility to anyone
oth¢r than thc charitablc company and ihe charitable company's members as a body, ft)r our audit work, foi
this report, or for the opinions we have fonned.
Michael Mealing (Senior Statutory Auditor)
for and on behalf of UHI. Hacker Young
I l November 2024
ChArtered_&ccountants
Statutorv Auditor

-mC
J m
r- rry c
v en Iri
<x <

ENABLE (SHEFFIELD)
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
Current assets
Stoek-s
Debtors
Cabh at bank and in hand
13
912.114
856.690
14
16
1,510
69,503
295,536
2.026
66.307
308,370
366,.549
376.7nl
Creditors: amounts falling due iTrilhin
one year
Taxation and social security-
Other Lreditors
6,224
9,667
4.965
12.288
17
15,891
17.253
Net current assets
3)0.65
359,45U
Total assets less current liabilities
1 ?62.772
1,216,140
Income funds
Restricted funds
18
16.500
Designated funds
Gcncral unrestricted funds
19
265,139
997.633
?51,927
947.713
1.262.772
1,199,640
1,262.772
1.216.140
The financial statements were approved by the Trustees on I l November 2024
A Crawshaiv
Trustee
Company Registr9tion No. 4276263

ENABLE (SHEFFIELD)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARC.H 2024
2024
2023
-Notes
Cash floii-s from operating actil'ities
Cash gLnerated from operations
22
77,7?7
32.298
Investing activities
Purchase of tangible fixed assets
Proceeds on disposal of tangible fixed
assets
195.759)
(55.735)
I,n6R
4.130
2,412
1.036
InN'estment income received
Net cash used in ini'esting actii'ities
(90,561}
(52,2871
Net cash used in financing activities
Net decrease in cash and cash equiTr'alents
(12,834)
(19,989)
Cash and cash equivalents at beginnino ofyear
308.370
328.359
Cash and cash equivalents at end of year
29i,536
308,370
13

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS
FnR THF. YEAR E.NDED 11 IIIARCH 2024
Accounting polictes
Compan), information
Eiiable (Sheffield) is a private company limited by guarantee incoryTrorated in England and Wales. The
registered otTice is 33 Harborough Avenue, Sheffield, South YorksE]ire. S2 1 QP.
1.1 Accounting coni'ention
The financidl statemeiits have been prepared in accordance ivith the charity's Memorandum and Articles
of Association, the Companies Act ?006 and "AccounÈin(F and ReportÉng by Charitieb.. Statement of
Recotnmended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 10?) (clfeciive l January 2019)"
The charity is a Public Benefit Eiitlty as defined by FRS I O?
The financial statements are prepared in sterling. Ivhich is the functional cU￿encY of the charity.
Mon¢tarJ' amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared on the historical cost coni-ention. The prllicipal accounting policies
adopted arc set oul beloNv.
.2 Going concern
At the time of approi-ing the financial stalements, the trustees have a reasonable expectation that the
charity has adequate resoiirces to continue in operational existence for the foreseeable Fuiure. Thus the
tni.%te.p.s c.nntiniie. to adopt ihe ooino concern bagis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in fi￿erance of their charitable
objectives.
Designated funds comprise funds ii'hich have been sel aside ai Ihe discretion of the trusl¢es for specific
piiryoses. The purposes and uses of the designated funds are set out in the notes to the finanLial
statements.
Restricted funds are subject to SPLcific conditions by donors as to hoiv they may be used. The purposes
and uses of the restricted funds are sel oul in the notes to the accounts.
1.4 Incotning resources
Income is recoonised when the charity is legally entitled to it after any perfonnance condilions have
been met. the amounts can be measured reliably. and it is probable that income will be received.
Legacies are recognised on irceipt or otherwise it- the chariiy has been notified of an impending
distribution, the amount is known. and receipt is expected. If the amount is not known. the le(yac)- is
treated as a contingent asset.
Graiits, iiicludiiig graiiis lor tlie PUlLlidS¥ vr rix¢d dss¢ls, dl¥ I¥Lvgnis¢d in full in the Si<iletnenl vl
Financial Activities in the )-ear in which they are reLeivable. .4112rants are allocated benveen the income
categories of the Statement of Financial Activities on a basis designed Lo reflect the use OF the incoine.
Incoming resources from charitable trading actii'ities are accoullted for when earned.
14

ENABLE (siIErrici LD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR E.NDED 31 MARCH 2024
Accounting policies
(Continued)
1.5 Resources expended
Resources expended are ￿co{lnised in Ihe year in which they are incurred and include irrecoverable
VAT.
Costs of generating funds comprises ihe costs associated w'ith trading for fundraising purposes.
including the charity's cafeteria and garden shop.
Charitable activities comprises Ihose costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that cali be allocated directly to such aclivities and
their costs of an indirect nature necessary to support them.
Governance costs include Ihose costs associaled with meeting the constitutional and slatulory
requÉrements of the charity and include the audit fees and costs linked to the strategic Tnanagetnent of
the charily.
1.6 Tallgible r￿ed a55et5
Tanuible ti.Ked assets other than freehold land are stated at cost less depreciaiion. Depi-eLiation is
provided at rates calculated to ivrite ofT the cost less estimated residual value of each asset over its
expected iis¢tul lite, as folloivs-
Land and buildings
Pldnt and tnachinery
Fixtures. fittings and equipment
?O/o Straight line on buildings
I 00/0 and 250/0 Straioht line
IO% and 25 /0 Straight line
Land at 33 Harborough Ai-enue is not depreLiated.
The gain or loss arising on the disposal of an asset is deterniined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
Al each reporting end date. the charity revTews the can)'ing amounts of its tan(yible and intangible assets
to dcteiinine ivhether ihere is any indication that those assets bavc sutTered an impairtnent loss. It" any
such indication exists. the recoverable amount ot-the asset is estimated in order to detennine the extent
of the impaiTment loss if any.
1.8 Stocks
Stocks are staled at the lower of cost and cslimated sellino
¥ price less costs to complete and sell. Cost
Lomprises direct tnaterials and, where applicable, direct labour costs and those oi'erheads that have been
incurred in bringing the stocks to theii- present location and condition. Items held for distribution at no or
nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be
incU￿¢d in rnarketing. selling and distribution.
15

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDF.D 31 fv1.ARC.H 2024
Accounting policies
(Continued)
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposils held al call with banks. other short-term liquid
investments with original maturitics of three months or less, and bank overdrafts. BanL- overdrafts are
shoTh'n within bOrro￿.1ngS in curreni liabilities.
1.10 Financial instruments
The charity has elected to apply the provisions of Section E I 'Basic Financial Instruments. and Section
12 '0ther Financial Inslrumeiiis Issues. of FRS 102 to all of its financial inSt￿ments.
Financial instruments are recognised in the charity's balance sheel when the charity becoiiies party to ihe
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statemeiits,
when there is a Icgally enforceable right to set off the recoiynised amounts and there is an intcntion to
settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial a55ets
Basic financial assets. ￿'hICh include debtors and cash and bank balances. are initially measured al
transaction price including transaction Losts and are subsequeiitlj ca￿led at atnortiscd cost iisuig the
etTective interest method unless Ihe arrangeiiienl conslitutes a financing transaction. where the
transaction is measured at the present value of Ihe futhre receipts discounted at a mark-et rate of interest.
Financial a5S¢t5 ¢las5ificd as i¢cciN"ablc witliiii oiic ycai" arc Iiot aIiioL"liscd.
Impaimient of financial assets
Financial assets, other than those held at fail value through income and expenditure, are assessLd for
indir.21nr< of Impxirmenf at each reporting dale. Financial assets <ire impaired where there is objective
evidence that, as a result of one or more eitents that occurred after the initial recognition of the financial
asset, Ihe estimated future cash flows have been alTected.
Ir an asset is impaired. the impairn]eni loss is ihc differcnce betiveen the carryin(F arnount and the
present value of the Lslimated cash flO￿'S discounted at the asset'5 original effective interest rate. The
impairment10sS is recoivnised in net incom&(expcnditurc) for ihe year.
If thei'e ib a decrease in the impainnent loss alising from an event occurring after the impaiiTrent was
recognised. the impaimient is reversed. The reversal is such that the cu￿ent earying amount does not
exceed what the carying amount would hai e been, had the impainnent not previously been rccognised.
The impaimient reversal is recognised in net income/(expenditUTe) for the vear.
Derecognition of financial assets
Financial assets are derecoonised only when the contraciual rights to the cash flows from the asset
expire or are settled. or ivhen the charity transfers the financial asset and substantially all the risks and
rewards of ownership to anoiher entity, or if some significant risks and rewards of ownersbip
retained but control of the asset has transferred to another party that is able to sell the asset in its entirety
IL) ail Luu¥liilLd iliiL"d PdL"Iy.
16

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDFD 31 ￿[ARc.H 2024
Accounting policies
(Continued)
BasiG financlal Ilabilities
Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price
unlcss the arrangement constitiites a tinancing transaction, where the debt inslrumenl is measui'ed at the
present value of the future payments discounted at a market rate of interest. Financial liabilities
Llabsltied 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 obligatlolls to pay for goods or services that hav'e been acquired in the ordinary
course of operations from suppliers. Ainounls payable are classified as current liabilitics if payment is
due within oiie year or less. If not. they are presented as non-cutrent liabilities. Trade creditors are
recognised inilially at transaclion price and subsequently measured al amortised cost using the efTective
interest method.
Derecognitlon of financial liabilities
Financial liabilities are derecogliised when the charity's contractual obligations expire or are discharged
or cancclled.
1.11 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's seNiLes
ar¢ rec¢ifv-ed.
Termination bencfits al'e recognised itnmedialely as an e.xpense iwhen the charity is demonsti-ably
committed to ternlinate the employment of an emploj'ee or to provide terniination benefits.
Critical accounting estimates and judgements
In the application of the charit). 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 t.rom other sources. The estimates and associated assumpiions are based on historical
experience and other factors that are considered to be relevant. Actual results may differ frorn these
estimates.
The estimates and underlying assumptions are revieived on an on(voing basis. Revisions to acLounting
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 rhe revision affects both CU￿ellt and
future periods.
17

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FnR THF. YF,AR F.NDF.D.11 ￿IARc.H 2024
Charitable activities
Contract5 and Contract5 anil
spot purchases spot purchases
2024
2023
Sales Htithin charitable activities
Perfonnance relatcd grants
29,897
i69,217
25,466
459,856
599,114
485,322
Performance related grants
Training and day care - spot purchases
569.217
459.856
569,217
459,856
Donations and legacies
Lnrestricted
Lnre5tricted
runds
r￿Thd$
general
genersl
2024
2023
Donaiions and gifts
6,885
13,763
Investments
Lnre5tricted
Lnre5tricted
fund5
fullds
gener41
gener&1
2024
2023
Interest receivable
4.130
1.036

INABLC (siIErriEI LD)
NOTES TO THE FINANCIAL STATEIWIENTS (CONTINUED)
FOR THE YEAR E.NDED 31 ￿KARCH 2024
Other income
2024
2023
Nel gain on disposal of tangible fixed assets
1,068
Raising funds
2024
2023
oods sold an
Other trading activities
tra
in
46,049
28.619
46,049
28,619
19

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR E.NDED 31 TrL4RCH 2024
Charitable activities
2024
2023
Staff costq
Depreciation and impairment
Repairs and maintenance
Insurance
Heat and light
Motor expensets
Printing. postage and stationery
Telephonc
Rates
Bank Lharges
Cleaning
Legal and professional lees
Cveneral expenge
170,197
40.3i5
24,14?
9.991
12.185
1,510
8.206
3.600
630
224
20.594
4.298
14.161
114.0f1
29.180
20,700
9,445
8.486
437
7,566
2,373
2.687
217
17.134
8.277
16.064
(997)
1.723
Bad and doubtful debts
Water rates
2.232
512.516
437.343
Share of goi'ernance costs (see note 9)
6,000
3.960
518,516
441,303
Support costs
Support Governance
costs
costs
2024
2023
Audit fees
Accountancy
3,000
3.000
3,000
3.000
1,980
1.980
6,000
6,000
3,960
Itnalysed between
Charitable activities
6.000
6,000
3.960
Governance costs includes payment to the auditor of£).000 for audit fees (2023 £1,980).

ENABLE (SHEFFIELD)
NOTES TO THE FINANCI.4L sTATE￿IENTs (CONTINUED)
FOR THE YEAR E.NDED 31 IWIARCH 2024
10 Trustees
None of the other trustees (or any persons connected with them) received any remuneration during the
previous oi current year.
Expenses reimbursed to 2 trustees amounted 10 £23612023 - £nil).
11 Employees
Number of emplovees
ThL average monthly number of employees during the year was:
2024
Number
2023
Number
Training and care
Administration
Tnistees
15
13
26
22
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension cosis
344,025
20.009
6,363
291.931
16.490
j,b30
370,397
314.051
There were no employees whose annual remuneration was £60,000 or more.
12 Taxation
The charity is exempt from tax on income and gains t211ingT ￿1th1n section 505 ot the Taxes Act 1988 or
section 2f2 of the Taxationof Chargeable Gains Aci 1992 to the extent that these are applied io its
charitable objeLts.

NABLC (SIIEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 IWIARC.H 21)24
13 Tangible fi¥ed assets
Land and
buildings
PIAnt and
maclhilltry
Fixlures, fittings
and equipinent
Total
Cost
At l April 20?3
Additions
Disposals
1,08?.003
7l,i99
39.iso
17,079
(2,40))
118.738
7,281
1,240.291
95.759
(2,405)
At 31 March 2024
I,li3,402
i4.?24
l26,019
1.3J3.645
Depreciation and impairment
At l April 2023
Depreciation charged in the year
F.liminated in respect of disposals
2)7,227
21,768
33,118
6.118
{2,405)
93,256
12.449
383,601
40.335
(2.405)
At 31 March 2024
278.995
36,831
105,705
421,531
Carrying amount
At 31 March 2024
874,407
17,393
20,314
912,114
At 31 March 20?3
824.776
6.432
25.482
856,690
14 Stocks
2024
2023
Raw materials and consumables
.510
2,026
IS Financial instruments
2024
2023
CarrTr-ing amount of financial assets
Debt insttumeThts measured at amortised cost
62.306
57.583
Carrving amount of financial liabilities
Measiired at amortised Lost
9.667
12.288
-22-

ENABLE (SHEFFIELD)
NOTES TO THE FINANCI.4L STATEMENTS (CONTINUED)
FOR THE YEAR E.NDED 31 IWI.4RCH 2024
16 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
57.010
54,409
3.174
8.724
7.197
69,503
66,307
17 Other creditors falling due Ivithin one year
2024
2023
Trade creditors
Other Creditors
ACC￿alS and deferred income
2,878
6,364
20
5,904
6.789
9,667
12.288
18 Kestricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances
of donations and grants held on trust for specific purposes:
Balance #t
Tr*ll$ftr5
Balance gt
l April ?023
Tr#nsfers
B21k)IlLÈ thl
31 Nlareh 2024
l April 2022
225 Prince of Wales Road
Big Lottery Fund- Reception
33,850
i 0,000
{17,3iO}
(10.000)
16,iOO
(16,500)
43.850
(27,3501
16,iOO
(16,500)
The 225 Prince of Wales Road fund is towards the renovation and improvement of 225 Prince of Wales
Road. This renovation was completed during the year. with the cenlre opening in Augusi 2023.

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMEIYTS (CONTINUED)
FOR THE YEAR ENDED 31 TrIARCH 2024
19 Designated funds
The income funds of the charity include the following designated funds which have been set aside out of
unr¢stricted funds by the trustees for specific purposes-
Balance At
1 .4pril 21122
Tr*nsfers
Balante gt
l April 2023
Transfers
Balance at
31 Ilarrh ?0?4
Category l.. Property and exiernal area
maintenance
Category 2.. Maintenance and
replacement of asst'ts and equipment
c.ategory 3.. Busines5 continuation
emergenLy t.und
?).000
17.350
42.350
{17.350)
25,000
2).000
25.000
25,000
169,190
li,387
184,i77
30,562
215,139
219.190
32,737
?il.927
13.212
265.139
The Trustees elected to quantify the assessment of 'designated' unrestricted ￿ndS which are set aside
Irom general unrestricted funds for the following speLific purposes to meet and safeguard the Charity's
objectives..
Category l- The maintenance and upkeep of the intemal and external fabric of the buildings and
outside spaces.
Calegory 2- For improvements deemed necessary to improve the facilities at the Charity to
incliide the proviskon of new or replacement equipment and assets as may b¢ necessary from
time to time.
Category 3- To allow. the Fund to be used in the case of emergency in the event of damage to the
building resiilting in temporary or pennanent relocation to ensure continuation of the deli￿ery ol
services in accordance with the Charity's objectives. Assess as 6 months operating expenses after
adjustments for property repairs and asset expenses.
Transt"ers comprise aTnounts capitalised and adjusted for depreciation less amounts transferred frotn the
main bank account.
The designated Fund is considered to have sU￿1Clent resources held in an appropriale form to enable
them to be applied ill accordance with the restrictions.

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEI¥IENTS (CONTINUED)
FOR THE YEAR E.NDED 31 IWL4RCH 2024
21 Related party transactions
Remuneration of key management personnel
Th¢ rcmuneraiion olkey mana(yement personnel is as follows.
2024
2112.1
Aggregate compensalion
85.960
76.445
22 Cash generated from operations
2024
2023
Surplus for the year
46.6i2
30.199
Adjustments t"or'.
Investment income recognised in statement of financial activities
Gain on disposal of lantrible tixed assets
Loss on disposal of tangible fixed assels
Depreciation and impairnienl of ianEible fixed assets
(4.130)
(1.068)
11.036)
1,702
29.180
40.335
Movements in working capital..
Decreasc (increase) in SlOLks
(Tncrease) in debtors
(Decrease) in creditors
516
(3.196)
(1.362)
11.274)
(7.147)
(19.326)
Cash generated from operations
77.727
32.298
23 Analvsis of ch2nges in net funds
The charity bad no debt during the year.