CHAIUTY REGISTRATION NUMBER 108851?
COMPANY REGISTRATION NUMBER4276263
ENABLE (SHEFFIELD)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
UHY

ENABLE (SHEFFIELD)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
A Crawshaw
A Finchett
N Mansell
A Williams
C Williams
JEDare
A Stocks
C Silvester
General Manager
M J Richtnond
Centre Manager
D Proud
Charity number
1088512
Company number
4?76263
Registered office
33 Harborough Avenue
Sheffield
South Yorkshire
S2 IQP
Auditors
M Mealing FCCA
UHY Hacker Young
6 Broadfield Court
Broadfield Way
ShetTield
S8 OXF
Bankers
HSBC Bank PLC
37 High Street
Meadoivhall Shopping Centre
Sheffield
South Yorkshire
S9 IEN
Solicitors
Graysons with Watson Esam Solicitors
4 - 12 Paradise Square
Sheffield
SI ITB

ENABLE (SHEFFIELD)
CONTENTS
Page
Trustees, report
Stalement of trustees, responsibilities
Independent auditor's report
Statement of financial activities
io- li
Balance sheet
12
Statement of cash flows
13
Notes to the financial statements
14-28

ENABLE (SHEFFIELD)
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present th¢ir annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note I to
the financial statements and comply with the charity's Memorandum and Articles of Association, the
Companies Act 2006 and Accounting and Reporting bj. Charities: Statemeni 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) (effective l January 2019)"
Objectives and activities
To advance the education of those persons aged 16 and upward5 who are resident in the City of Sheffield
and districts and who have physical andlor learning disabilities. by the provision of sheltered workshops.
To provide for such persons, in the interests of social ivelfare. facilities for recreation or other leisure time
occupation with the object of improving their conditions of life.
The trustees have referred to the guidanc¢ contained in the Charity Commission's general guidanc¢ on
public benefit when revieiving the charity's aims and objectives and in planning future activities. All the
above activities are undertaken to further the charity s charitable purposes for the public benefLt.
The trustees and senior management recognise the key role that staff and volunteers play in the op¢ration of
the charity. A structurelsyst¢m is in place to ensure a two wa> flow of information and ideas.
Achievements and performance
During the year to 31 March 2025, Enable further consolidated its active Learner numbers and is now
confident that the effects of the pandemic have been wholly miiigated. The charity continues to provide a
full schedule of daily activities and there remains a consistent level of enquiries from potential new
Leamers. increasingly from a younger age group as they move from educational support into adult services
support. This has allowed the charity to maintain Learner numbers as older Leamer's leave the service.
As a result. overall perfomiance improved on th¢ year. and this trend is expected to continue ihroughout
202i-26 as Leamers numbers and activities are more consistent than previous y¢ars and the dedicated Life
Skills House is now fully operational.
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 educational options and to meet the Charity's
objectives. Current activities include:
Explore and introduce new training opportunitl¢S
Recruit ttew leamers
Our achievements are monitored through annual Learner reviews togeiher with annual staff appraisals and
regular staff and management meetings.
In line with our policies and procedures all current employed staff are periodically assessed and checked by
the Disclosure Barring Service (DBS). Any new staff would be assessed and checked by th¢ DBS and any
job offers are contingent upon a suitable DBS check being obtained.
We remain on ShetTield City Council's list of Recognised Providers. This is a list of organisations
throughout the city that have been assessed and meet the council's quality stsndards for delivering day
services to adults.

ENABLE (SHEFFIELD)
TRUSTEES, REPORT {CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
Financial review
The trustees are satisfied with the results of ihe year ivhich demonstrate that operational perfomiance has
now fully recovered from the effects of the Pandemic years. and has a robust foundation to be able to meet
existing and planned future objectives.
Total funds from day-to-day operating income during the year amounted to £704.969 (?0?4: £599,114).
Restricted funds held at the end of the year ivere £19,600 (2024.. £nil) and relate to a Nattonal Lottery Grant
for the refurbishment of Disabled Facilities which were ongoing at the year end.
Unrestricted surpluses in previous years have alloived us to build up a contingency reserve and during the
year w¢ have continued to build up a designated restricted fund to cover any future repairs and maintenance
of premises and operational assets as well as an operational contingency reserve.
It remains the policy of the charity that designated unrestricted funds are maintained at a level which
ensures that, in the evenl of a significant interruption to charity business operations or a material drop in
funding, we ivill be able to continue the charity's current activities while consideration is given to ways in
which additional funds Tnay be raised. The level of designated unrestricted funds is set to accommodate to
six months operational expenditure.
At the year end the charity's designated unreslricted funds were £304.395 (2024- £265.139).
The charity does not have any property or investments other than ownership of the buildings noted in fixed
assets register.
Plans for the future
We remain on the list of Recognised Providers for Sheffield City Council and therefore feel that we are best
placed to attract neiv 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 Standards for
delivering day services to adults. We have noiv been on the list since 2013 and have been re-assessed
successfully on every occasion. The approved Sheffield Council Day Rate has increased annually in line
with inflation and whilst this 15 not accepl¢d as guaranteed this has contributed to the improved financial
perfom]ance of the charity.
Unfortunately, and despite the popularity of the garden area and the development of Hobby Comer and
craft items, the expected increase in demand has yel to materialise and the daily usage of the on-site garden
shop has remained static. The plans for an online shop offering are still considered to be a positive addition
to the charity services although this is not seen as a priority as the charity concentrates on the development
of Primary services and the charity faciliti¢s.
Following the success of the Life Skills House. investigations are to be undertaken during the next financial
year into the feasibility of potential structural expansion to the main centre to increase actLVlty' spaces and
capacity, and additionally to consider the benefits and impact of adding solar panels to both properties.
These investigations are expected to take a significant amount of time. and subject to financial. operational.
local planning and logistical analyses it is not expected that any decision to move forward with these
projects will be forthcoming any time soon and the). are considered to be 3 to 5 year projects should they be
feasible and approved.

ENABLE (SHEFFIELD)
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
Structure? governance and mallagement
The charity is a company limited by guarantee and no shares are in issue. The charity's objectives are to
advance the education of persons aged 16 and upivards who are resident in the City of Sheffield and
districts and who have physical and/or learning diificulties. bv the provision of sheltered workshops. Also
to provide for such persons in the interests of social welfare facilities for recreation or other leisure time
occupation with th¢ object of irnproving their conditions of life.
The trustees, Ivho are also the directors for the purpose of company law, and who served during Ihe year
and up to the date of signature of the financial slatements were..
A Crawshaiv
A Finchett
N Mansell
A Williams
C Williams
JEDar¢
A Stocks
C Silvester
The Chaim)an, Business Manager and senior management provide induction and training for new trustees,
this relates to legal and functional responsibilities as well as how the charity operates within its objectives.
The board of management of the trustees is elected every year at the Annual General Meeting.
Applications to be a trustee are received at any time but are considered for acceptance al the meeting of the
board. The board actively encourages carers to become trustees.
The board meets at regular quarterly intervals and at any other times as required. The General Manager
reports to this meeting and minutes from the staff and learners, meetings are circulated at this meettng.
The board have a General Manager who manages the charity on a day to day basis. and who reports directly
to the board. Circurnstance5 permitting. a leamers committee meets monthly. minutes from these meetings
go to the bi-monthly meeting of the staff.
The charity has implemented numerous personnel policies which in many cases are required and approved
by funders as part of our provision of training for people with disabilities.
Health and Safety of employ¢es. learners and visitors/members of the public and processes and systerns are
regularly reviewed to ensure they remain safe and effectiv¢.
The trustees and management have produc¢d a risk assessment policy and procedures have been written for
all processes to remove or reduce any risk. All procedures and polici¢s have been written to comply with or
better the current legislation in force. Where appropriate external partne￿ are invited in to advise on
specific areas. Each department has its own saf¢tylrisk assessment and Enable (Sheffield) h&5 identified
specific people as fire and safety officers.
Hygiene and food safety is also covered under the polici¢s and procedures in force.
Financial procedures are in place for regular reporting to the Irustees and they consider the viability and
risk on any new project to ensur¢ sustainability. The trustees ensure that there are enough reserves in place
to allow sustainability bul not to be excessive.

ENABLE (SHEFFIELD)
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
Disclosure of information to auditor
Each of the trustees has confimied thal there is no infomiation of which they are aware which is r¢levant to
the audit, but of ii'hich the auditor is unaware. They have further confirn]ed that they have taken
appropriate steps to identify such relevant infornlalion and to establish that the auditor is aware of such
information.
The trustees, report was approved by the Board of Trustees.
A Crawshaw
Trustee
Dated: 17 November 2025

ENABLE (SHEFFIELD)
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees, who are also the directors of Enable (Sheffield) 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 ivhich give a true
and fair view of the state of affairs of the charity and of the incoming resources and application of resources,
tncluding the income and expenditure, of the charitable company for thai year.
In preparing these financial statements, the Irustees are required to:
select suitable accounting policies and then apply them consistently"
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent" and
prepare the financial statements on the going concern b&sis unless it is inappropriate to presume that the
charity will continue in operation.
The trustees are respon5Rble for keeping adequate accounting records that disclose with reasonable accuracy at
any time the financial position ol the charity and enable them to ensure that the financial stalem¢nt5 comply
with the Companies Act ?006. 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.

UHY
6 Broadfield Court
Broadfield Way
Sheffield
S8 OXF
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ENABLE
(SHEFFIELD)
Opinion
We have audited the account5 of Enable (ShetTield) (the 'charity') for the year ended 31 March 202) which
comprise the Statement ol Financial Aclivities, the Balance Sheet and the notes to the accounts, including a
Summary of significant accounting policies. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting
Staiidard 10? The Finap7cial Reporling Standard applicable in ihe UK and Republic of Ireland (United
Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
give a true and fair vieiv of the state of the charitable company's affairs as at 31 March ?025 and of its
incoming resources and application of resources, including its income and expenditure, for the year then
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice- and
have been prepared in accordan¢¢ with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with Intemational Stsndards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Audilor's responsibilitie5
for the audit of ihefinancial statemenls section of our report. We are independent of the charity. in accordance
with th¢ ethical requirements that are relevant to our audit of the financial stalements in the UK, including the
FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these
requirements. We believe that tFLe audit evidence we have obtained is sufficient and appropriate to provide a
basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, Ive have concluded that the trustees, use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have p¢rformed. we have not identified any material uncertainties relating to events or
onditions that, individually or collectively. may cast significant doubt on the charity's ability to continue as a
going concern for a period of at least twelve months from when the financial statements are authorised for
issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.

UHY
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ENABLE
(SHEFFIELD) CONTINUED
Other information
The other information comprises the information included in the annual report other than the financial
statements and our auditovs repon ihereon. The trustees are responsible for the other inforniation contained
within th¢ annual report. Our opinion on the financial statements does not cover the other information and.
except to the extent otherwise explicitly stated in our report, we do not express any form of assurance
conclusion thereon. Our responsibility is to read th¢ other inforniation and, in doing so, consider i¥'hether the
other inforTnation is materially inconsistent with the financial statements or our knoivledge obtained in the
course of the audit. or otherwise appears to be materially misstated. If we identify such material
inconsistencies or apparent material misstatement5. we are required to determine whether this gives rise to a
material misstatement in the financial slatements themselves. If. based on the ivork w¢ have performed. we
conclude that there 15 a material misstatetn¢nt of this other infomiation, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Aet 2006
In our opinion, based on the ivork undertaken in the course of our audit..
the inforn]ation given in the trustees, report for the financial year for which the financial statements are
prepared, which includes the directors, report prepared for the purposes of company law, is consistent
with the financial slatements- and
the directors, report included within the trustees, report has been prepared in accordance with applicable
legal requirements.
Matters on Ivhich we are required to report by exception
In the light of the knoKI'ledge and undersianding of the charity and its environment obtained in the course of
the audit. w¢ have not identified material misslatements in the directors. report included within the trustees,
report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006
requires us to report to you if, in our opinion:
adequate accounting records have Thot been kept. or returns adequate for our audit have not been received
from branches not visited by us. or
the financial statements are not in agreement with the accounting records and returns. or
certain disclosures of trustees, remun¢ration specified by law are not made" or
we have not received all the infom]ation and explanations we require for our audit- or

INDEPENDENT ALTDITOR'S REPORT TO THE MEMBERS OF ENABLE
(SHEFFIELD) CONTINUED
Responsibilities of trustees
As explained more full). in the statem¢nt of trustees, responsibilities. the trustees. who are also the directors of
the charity for the puryose of company laiv. are responsible for the preparation of the financial statements and
for being satisfied that they give a true and fair view, and for such internal control as the trustees detemiine is
necessary to enable the preparation of financial statements that are free from material misstatemenl, whether
due to fraud or error. In preparing the financial statements, (he trustees are responsible for assessing the
charity's ability to continue as a going concem, disclosing, as applicable. matters related to going concem and
using the going concern basis of accounting unless the trustees either intend to liquidate the charitable
company or to cease operations. or have no realistic altemaliv¢ but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, Ivhether due to fraud or error. and to issue an auditovs report that includes our
opinion. Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in
accordance with ISAS {UK) will always detect a material mi55tatement when it exists. Misstatements can arise
from fraud or error and are considered rnaterial if, individually or in the aggregate, they could reasoThabl>' be
expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities. including fraud. ar¢ instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above. to detect material misstatements in respect of
rregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,
including fraud, is detailed below.

UHY
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ENABLE
(SHEFFIELD) CONTINUED
Based on our understanding of the charity and ihe sector in which it operates, we identiffted the principal risks
of non-compliance with laivs and regulations related to the acts by the charity, which were Contrary to
applicable laws and regulations including fraud. and we considered the extent to Vw'hich non-compliance mighi
have a material effect on the financial stalernents. We also considered those laws and regulations that have a
direct impact on the preparalion of the financial statements such as the Companies Act 2006. We evaluated
management's incentives and opportuniti¢s for fraudulent manipulation of the financial statements (including
the risk of override of controls), and deterniined that the principal risks were related to inflated revenue and
the charity's net income for the year.
Audit procedures performed included= review of the financial statement disclosures to underlying supporting
documentation, review of correspondence with and reports to the regulators. including correspondence with
the Charity Commission. review of correspondence with legal advisors. enquiries of management in so far as
they related to the financial statements. and in testing of journals and evaluating ivhether there was evidence
of bias by the trustees that represented a risk of material misstatement due to fraud.
There are inherent limitations in the audit procedures described above and the further reTnoved non-
ompliance with laws and regulations is from the events and iransactions reflected in the financial statements,
the less likely ive ivould become aivare of it. Also, the risk of not detecting a material misstatement due to
fraud is higher than the risk of not detecting one resulting frotn error. as fraud may involve deliberate
concealment by, for example. forgery or intentional misr¢presentations. or through collusion.
A further description of our responsibilities is available on the Financial Reporting Council's website at..
http5=l/wwiv.Irc.org.uklauditorsresponsibiliti¢s. This description fornis part of our auditor's report.
Use ofour report
This report is made solely to the charitable company's metnbers. as a body. in accordance ivith Chapter 3 of
Part 16 of the Compani¢s Act ?006. Our audit work has been undertaken so that we might state to the
charitable company's members those matters ive are required to state to them in an auditor's report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone
other than the charilable company and the charitable company's members as a body. for our audit work, for
this report. or for the opinions ive have fornied.
Michael Mealing (Senior Statutory Auditor)
for and on behalf of UHY Hacker Young
17 November 20?5
Chartered Accountants
Statutorv Auditor

oom

ENABLE (SHEFFIELD)
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Notes
Fixed assets
Tangible assets
Current assets
Stocks
Debtors
Cash at bank and in hand
15
821,287
912,114
16
18
540
79.514
360,2?4
1,510
69,503
295,536
440,278
366,549
Creditors: amounts falling due Ivithin
one year
19
(16,793)
(15,891)
Net current assets
423.485
350,658
Total assets less Current liabilities
[ ?44.77?
1,26?,772
Income funds
Restricted funds
Unrestricted funds
Designated funds
General unrestricted funds
21
19,600
22
304,395
920,777
265.139
997.633
1.22i,172
1,262.772
1,244.772
1,262.772
The financial statements were approved by the Truslees on 17 November 2025
A Crawshaw
Trustee
Company Registration No. 4276263
12-

ENABLE (SHEFFIELD)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operating activities
Cash generated Irom operations
25
106,782
77,727
Investing activities
Purchase of tangible fixed assets
Proceeds on disposal of tangible fixed
assets
Investment income received
(47.406)
(95.759)
1,068
4.130
5.312
Net cash used in investing activities
(4?.094)
(90,561)
Net cash used in financing activities
Net inerease/(deerease) in casb and cash
equivalents
64,688
(12,834)
Cash and cash equivalents at beginning of year
295.536
308,370
Cash and cash equivalents at end of year
i60.224
295.536
13

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENrs
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Company information
Enable {ShefField) is a private company limited by guarantee incorporated in England and Wales. The
registered o￿lCe is 33 Harborough Avenue, Sheffield. South Yorkshire. S2 1 QP.
1.1 Accounting convention
The financial slalemenls have been prepared in accordance with the charity's Memorandum and Articles
of Association. 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) (effective l January ?019)"
The charity is a Public Benefit Entity as delined by FRS 102.
Th¢ financial statements are prepared in sterling. which is the functional currency of the charity.
Monetary amount5 Iri these financial statements are rounded to the nearest £.
The accounts have been prepared on the historical cost convention. The principal accounting policies
adopt¢d are set out below.
1.2 Going concern
The Trustees consider that it is appropriate to prepare the financial statements on a going concern basis.
The going concem assumption is based upon the continuing improvement in year-on-year performance,
the consistent level of L¢amers making use of the Charity's facilities and the success of the neivly
opened Life Skills House.
This assumption is further supported by the going concem budgets, prepared with consideration to
previous year actual results and current known income and expenditure budget5 moving forward.
The 2026 financial year is forecast to end wkth a surplus and in addition the Trustees continue to
Investigate opportunities to improve the long-tem sustainability of the Charity, including options on
enhancing Leamer services and facilities and the continuing development of financial and administrative
operations.
As a result the Trustees consider the going concern ba5iS to be appropriate.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Designat¢d funds comprise funds which have been set aside at the discretion of the trustees for specific
purposes. The purposes and uses of the designated funds are set out in the notes to the financial
statements.
Restricted funds are subject to specific conditions bv donors as to how they may be used. The purposes
and uses of the restricted funds are sel out in the Thotes to the accounts.
1.4 Incoming resourees
14-

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
Income is recognised when the charity is legally entitled to it after any perfonnance conditions have
been met. the amounts can be measured reliably, and it is probable that income ivill be received.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending
distribution, the amount is known. and receipt is expect¢d. If the amount is not known. the legacy is
treated as a contingent asset.
Grants, including grants for th¢ purchase of fixed a55ets. are recognised in full in the Statemenl of
Financial Activities in the year in which they are receivable. All grants are allocated betil'een the income
categories of the Statement of Financial Activities on a basis design¢d to reflect the use of the income.
Incoming resources from charitabl¢ trading activities are account¢d for when ¢amed.
1.5 Resources expended
Resources expended are recognised in the year in which they are incurred and include irrecoverable
VAT.
Costs of gerkerating funds cornprises the costs &ssociated with trading for fundraising purposes.
including the charity's cafeteria and garden shop.
Charitable activities comprises those costs incurred by the charity in the deliverj of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities and
their costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory
requirements of the charity and include the audit fees and cosis linked to the strategic management of
th¢ charity.
1.6 Tangible fixed assets
Tangible fixed assets other than freehold land are stated al cost less depreciation. Depreciation is
provided at rates calculated to write off the cost less estimated residual value of each asset over its
expected useful life, as follo1￿s.
Land and buildings
Plant and machinery
Fixtures, fillings and equipment
Computers
20/0 Straight line on buildings
IOO/o and 25 % straight line
I 00/0 and 250/0 Straight line
Land at 33 Harborough Avenue is not depreciated.
The gain or loss arising on the disposal of an asset is detemiined as the difference between the sale
proceeds and th¢ carrying value of the asset. and is recognised in the statement of financial activities.
15

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcies
(Continued)
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets
to d¢t¢rmine whether there 15 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 detennine the extent
of the impairn)ent loss if an)..
1.8 Stocks
Stocks are slated at the loiver of cost and estimated selling price less costs to complete and sell. Cost
comprise5 direct materials and, where applicable. direct labour costs and those overheads that have been
incurred in bringing the stocks to their present location and condition. Items held for distribution at no or
nominal consideration are measured the lower of replacement cost and cost.
Net realisable valu¢ is the ¢stiEnated Selling pric¢ less all estitnat¢d costs of completion and costs to be
incurred in marketing, selling and distribution.
1.9 Cash and cash equlvalents
Cash and cash equivalents include c&sh in hand. deposits held at call with banks, other short-temi liquid
nv¢stment5 With original maturiti¢s of three months or less. and bank overdrafts. Bank overdrafts are
shown within borrowings in current liabilities.
1.10 Financial instruments
The charity has elected to apply th¢ provision5 01 Section I I 'Basic Financial In5trum¢nt5' and Section
l ? 'Other Financial Instruments Issu¢s' of FRS I O? to all of its financial instruments.
Financial instruments are reeognised in the charity's balance sheet when the charity becomes party to the
ontractual provisions of the instrument.
Financial assets and liabilities are offset, with the nel amounts presented in the financial statements,
when there is a legally enforceabl¢ right to set off the recogni5ed 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 catTied at amortised cost using the
effective interesl method unless the arranoement 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.
16-

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
Impairment of financial assets
Financial assets, other than those held at fair value through incotne and expenditure, are assessed for
indiLators of itnpairment at each reporting dale. Financial assets are impaired iN'here there is objective
evidence that, as a result of one or more events that occurred after the inilial recognition of the finai)cial
asset, the estimated future cash flows have been affected.
If an asset is impaired, the impainnent loss is the difference betiveen the carrying amount and the
present value of the estimated cash flows discounted at the asset's original effective interest rat¢. The
impairment loss is recognised in net Èn¢omel(expenditure} for the year.
If there is a decrease in the impairn]ent loss arising from an event occurring after ihe impairtnent was
recognised, the impairnient is reversed. The reversal is such that the current carrying amount does not
exceed what the carrying amount would have been, had the impainnent not previously been recognised.
The impairment reversal is recognised in nel income/(expenditure) for the year.
Derecognition of financial assets
Financial assets ar¢ derecognised only when the contractual rights to the cash flows from the asset
expire or are settled, or when the charity. transfers the financial asset and substantially all the risks and
rewards of ownership to another entity.. or if some significant risks and rewards of ownership are
retained but control of the asset has transferred to another party that is able to sell the asset in its entirety
to an unrelated third party.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially r¢cognised at transaction price
unles5 the arrangement constitutes a financing transaction. where the debi instrurnent is tneasured 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 good5 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.
1.11 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services
are received.
Terniination benefits are recognised immediately as an expense when the charity is demonstrably
committed to tenninate th¢ employment of an etnployee or to provide temination benefits.
17-

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.12 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the applicaiion 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 factor5 that are considered to be rel¢vant. Actual results may differ from these
estimates.
The estimates and underlying &55umption5 are r¢viewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estirnate is revised ivhere 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.
Charitable activities
202)
2024
Sale of goods
Perfonnance related grants
30,616
674,353
29,897
569,217
704.969
599,114
Performance related grants
Training and day care - spot purchases
674.353
569,217
674,353
569,217
Donations and legacie5
Restricted
Total
Lttré$¢ri¢tèd
runds
funds
fund$
geDer#l
gener*l
2025
2025
2025
2024
Donations and gifts
7.084
19,600
26,684
6,885
18

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Investments
Lnn5trirted
lin￿Stri¢1¢d
fllttds
Eeneral
gether21
2025
2024
Interest receivable
5.312
4,130
Other income
2025
2024
Net gain on disposal of tangible r￿ed assets
1.068
Raising funds
2025
2024
Costs of oods sold and tradin
Other trading activities
ex
enses
55,191
46.049
55.191
46,049
19-

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charitable aetivities
202)
2024
Staff costs
Depreciation and impaimient
Repairs and maintenance
Insurance
Heat and light
Motor expenses
Printing, postage and stationery
Telephone
Rates
Batdi charges
Cleaning
Legal and professional fees
General expenses
Bad and doLtbtful debts
Water rates
431,220
137,955
27.765
10,526
22,192
3.770
10,483
3.750
370,397
40.335
24,142
9,991
12,185
1,510
8,206
3.600
630
224
20.594
4,298
14,161
179
19,459
3,109
20,024
3,066
2,232
693,498
512,516
Share of govemance costs (see note 9}
6,000
6,000
699,498
518,516
Th¢ depreciation and impairnient balance of £137.955 includes an impairment to the land and buildings
valuation of £96.853 during th¢ year.
Support costs allocated to aetivities
2025
2024
Governance costs
6,000
6,000
Analysed between:
Charitable activities
6,000
6,000
-20-

EL¥ABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to aetivities
(Continued)
2025
2024
Governance costs comprise:
Audit fees
Accountancy
3,600
2.400
3,000
3.000
6,000
6,000
10 Net movement in funds
2025
2024
The net movement in funds is stated after chargingl{crediting)'.
Fees payable for the audit of the charity's financial statements
Depreciation and irnpairment of owned tangible fixed assets
Loss/(profit) on disposal of tangible fixed ass¢ts
3,600
137,955
276
3,000
40,335
(1,068)
11 Trustees
One of the trustees. A Finchett is a salaried employee and received remuneration totalling £14,539
(2024.. £13,437).
In accordance with the Volunteer Expenses Policv, payments made to ihree (20*4.. £nil) trustees in
relation to non- trustee volunteering activities during the year amounted to £120 (2024: £nil).
Mileage expenses reimbursed to one (2024: two) trust¢¢s amounted to £638 (2024: £236).
21

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Employees
Number of employees
The average monthly number of employees during the year was:
2025
Iyumber
2024
Number
Training and care
Administration
Trustees
Non salaried volunteers
17
15
29
26
Employment costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
398,642
?5.289
7,289
344,025
20,009
6,363
431,2?0
370.397
There were no employees whose annual remuneration was £60,000 or more.
13 Other
2025
2024
Net Loss on disposal of tangible fixed assets
276
14 Taiation
The charity is exempt from taxation on its activities because all its income is applied for charitable
purposes.
-22-

ENABLE (SHEFFIELD)
NOTES TO THE FINANc￿L STATEMENfs (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Tangible fixed assets
Land
buildin25
Pl¥nS
marhint
Fixtures fittings
CDmpuler5
Total
Cost or valuation
At l April ?0?4
Additions
Di5P05als
Impairment
.153,402
29,810
54,?24
126,019
3.5?0
9.977
(1,461) (20.653)
1,333,645
47,406
(22.114)
{398,21 ?)
4,099
(398,?12)
At 31 March 2025
785,000
56.283
I li.343
4,099
960,725
Depreciation and impairment
At l April 2024
Depreciation charged in the year
Eliminated in respect of disposals
Impaimient
278.995
22,364
36,831
IOi,706
6.998
9,691
(1.461) (20,377)
421,532
41,103
(21,838)
(301,359)
2.050
(301,359)
At 31 March 2025
42,368
95.020
2.050
139,438
Carrying amount
At 31 March 2025
785,000
13,915
20.323
2.049
821,287
At 31 March 2024
874.407
17.393
20.314
912.114
Land and buildings with a carrying amount of £881,853 were revalued at £785,000 on 8 August ?025 by
SMC, independent valuers not connected with the charity on ihe basis of market value. The valuation
conforms to International Valuation Standards and was based on recent market transactions on arm's
length terms for similar properties.
16 Stocks
2025
2024
Raw materials and consumables
540
.510
23-

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEIVIENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Financial instrument$
2025
2024
Carrying amount of financial assets
Debt instruments measured at atnortised cost
71.976
62,306
Carrying amount of financial liabilities
Measured at ajnortised cost
10,543
9,667
18 Debtors
2025
2024
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
67,802
4.174
7,538
57,010
5,296
7,197
79,514
69,503
19 Creditors: amounts falling due within one year
2025
2024
Other taxation and social security
Trade creditors
Accruals and deferred income
6,250
1.484
9,059
6,224
2,878
6,789
16.793
15,891
20 Retirement benefit schemes
2025
2024
Defined eontribution schemes
Charge to profit or loss in respect of defined contribution schemes
7.289
6,363
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.
-24-

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on
trust subject to specific conditions by donors as to how ihej may be used.
At l April
2024
Incoming
resources
Transfers At 31 March
202)
National Lottery Community Fund
19.600
19,600
Previous year:
At l April
2023
Incoming
resources
Transfers At 31 March
2024
225 Prince olwales Road
16,500
(16,500)
The 225 Prince of Wales Road fund ts towards the renovation and improvement of 225 Prince of Wales
Road. This renovation was completed during the year. with the centre opening in August 20?3.
The National Lottery Community Fund is towards the renovation and refurbishment of the toilets in the
property. The renovation works were completed after the year end date.
2i-

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
22 Designated funds
The unrestricted funds of the charity comprise the unexp¢nd¢d balances of donations and grants which
are not subject to specific conditions by donors and grantors as to hoiv they may be used. These include
designated funds which have b¢¢n set aside out of unrestricted funds by the trustees for specific
purposel.
Balance at
l April 2023
Transfers
Balanct at
l April ZQ24
Tr*v5fers
BAIADte 91
31 Ilarch 2025
Category l .. Property and external area
maintenance
Category 2.. Maintenance and
replacement of a5S¢ts and equipment
Category 3.. Business continuation
emergency fund
42,350
(17,350)
25,000
25,000
25.000
25.000
25,000
184.577
30,562
215,139
i9,256
254,395
251,927
13.21?
265.139
39,2)6
304.395
The Trustees elected to quanlify the assessment of "designated, unrestricted funds which are set aside
from general unrestricted funds for the following specific purposes to meet and safeguard the Charity s
objeclives=
Category l- The maintenance and upkeep of the internal and external fabric of the buildings and
outsid¢ spaces.
Category 2- For improvem¢nts deemed necessary to improve the facilities at the Charity to
include the provision of new or replacement equipment and assets as may be necessary from
tim¢ to time.
Category 3- To allow the Fund to be used in the case of emergency in the event of damage to the
building resulting in temporary or pennanent relocation to ensure continuation of the delivery of
services in accordance with the Charity's objectives. Assess as 6 months operating expenses after
adjustments for property repairs and &8set expenses.
Transfers comprise amounts capitalised and adjusted for depreciatlOD less amounts transferred from the
main bank account.
The designated fund is considered to have suifici¢nt resources held in an appropriate form to enable
them to be applied in accordance with the restrictions.
-26-

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
24 Related party transactions
Remuneration of key management personnel
The remuneration of key management personnel is as follows.
2025
2024
Aggregate compensation
92.486
85,960
During the )'ear the charity purchased services to the value of £2.500 from Enhanc¢d Energy Solutions
Ltd, which is a company controlled by the trustee A Finchett's son.
25 Cash generated from operations
2025
2024
(Deficit)1surplus for the year
(18,000)
46,632
Adjustments for..
Investment income recognised in stat¢m¢nt of financial activities
Loss/(gain) on disposal of tangible fixed assets
Depreciation atid impaimient of tangible fixed assets
{5,312)
276
137.955
(4,130)
(1,068)
40,335
Movements in working capital..
Decrease in Stocks
(Increase) in debtors
Increasel{decrease) in creditors
970
(10.011)
904
516
(3.196}
(1.362}
Cash generated from operations
106.782
77,727
26 Analysis of changes in net funds
The charity had no material debt during the year.
28-