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2024-03-31-accounts

Report and Financial Statements

For the year ended 31[st] March 2024

Barnet Mencap

A company Limited by Guarantee

Charity number 1089388 Company number 04274621

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

CONTENTS
Legal and Administrative Details for the Year Ended 31�� March 2024 3
Trustees’ Annual Report for the Year Ended 31�� March 2024
�Chair’s Report 4
�Objectives and Activities 5-6
�Achievements and Performance 7-15
�Financial Review 16
�Principal Risks and Uncertainties 17
�Plans for the Future 18
�Structure, Governance and Management 19-21
Independent Auditors’ Report 22-24
Statement of Financial Activities 25
(incorporating an income and expenditure account)
Balance Sheet 26
Statement of Cash Flows 27
Notes to the Financial Statements 29-40

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

Legal and Administrative Details for the Year Ended 31�� March 2024

Registered as a company limited by guarantee (No. 04274621) on 21 August 2001, and as a charity (No.1089388) on 19 November 2001. Barnet Mencap took over the activi�es of the Borough of Barnet Society for Mentally Handicapped Children and Adults (charity number 245086) on 1 April 2003. The Directors are Trustees for the purposes of Charity Law. In the event of the company being wound up, the liability of Members is limited to £1 per member of the company. Charity Number 1089388 Company Number 04274621 Registered Office 35 Hendon Lane and Business Address Finchley London N3 1RT Board of Directors Sheila Oliver Chair Kate Tokley Vice Chair Mike Wiffen Honorary Treasurer Prithma Athwal-Shah Meg Kirk Faib Riley Resigned 31[st] July 2024 Papiya Cha�erjee Emmet Giltrap Resigned 31[st] July 2024 Chief Executive Ray Booth Company Secretary Ray Booth Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Auditors: Goldwins Limited 75 Maygrove Road West Hampstead London NW6 2EG

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BARNET MENCAP (A Company Limited by Guarantee)

Chair’s Report

our CEO and his staff and volunteers to deliver services which aim to improve the lives of People with Learning Disabilities, People with Autism, and their families and carers. | am particularly grateful to Kate Tokley who acted as Chair for 6 months of the year when I was seriously ill.

During the year the Board has worked together to deliver our Development Plan. We have continued to review how resources are used - ensuring they meet our priorities — focusing on ensuring we can recruit and retain our workforce. We have implemented a new management structure to support Barnet Mencap into the future. Our new Communications Strategy has been rolled out with new ways of engaging with our service users and other stakeholders.

fundraising Co-Ordinator helping to secure over £20,000 in long-term grants and overall sound financial management. This has made it possible to designate some of our reserves for specific

to retain our staff where possible, and recruit where needed.

employment and support them to maintain their homes. Feedback from our service users shows how much these services are valued.

Carers Centre and developed new projects with Mind in Barnet and the Primary Care Network.

As Chair I am enormously proud of the services Barnet Mencap has provided over the past year and

possible services and create a sustainable future for the benefit of all our stakeholders as we develop our Business Plans for the future.

Sheila Oliver

Chair of Trustees

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

OBJECTIVES AND ACTIVITIES

The trustees, who are also directors under company law, present their report and financial statements for the year ended 31 March 2024

The trustees confirm that the financial statements comply with current statutory requirements, the Memorandum and Ar�cles of Associa�on and the Statement of Recommended Prac�ce- Accoun�ng and Repor�ng by Chari�es SORP, applicable to chari�es preparing their accounts in accordance with FRS 102.

  1. The purpose of Barnet Mencap is to promote its charitable objec�ves so that it can respond to the needs of people with a learning disability and/or addi�onal disabili�es, their families and carers. Barnet Mencap operates in the London Borough of Barnet.

  2. Barnet Mencap provides services and support for children and adults with learning disabili�es and/or au�s�c people. These services include paren�ng programmes, advice and informa�on for parent carers, short breaks for children and adults and a leisure and learning project. It provides advice, informa�on, support, housing and outreach for adults. Barnet Mencap also supports people into paid jobs and training, and to increase public awareness and understanding of the problems and abili�es of people with a learning disability and their families. Barnet Mencap has a project to increase the repor�ng of hate crimes and a new project to help families plan for the future. There is a pre-assessment screening programme and support for au�s�c people.

  3. Barnet Mencap’s ac�vi�es have been carried out to help meet the needs of people with a learning disability and their families for the public benefit. The trustees understand their responsibility to keep this public benefit central to the work and ac�vi�es.

  4. Children and adults with a learning disability and au�s�c people con�nue to face significant barriers to their full and equal par�cipa�on in society. Poverty, discrimina�on, social isola�on and health inequali�es are common and enduring features of their lives. Barnet Mencap’s services are provided to increase opportuni�es for people to build on their strengths, and support them to develop skills to be ac�ve ci�zens in their community. Through advice and informa�on, staff support enables them to live as independently with as much control as possible.

  5. Barnet Mencap employs staff to provide services and support, and funds its work through contracts, grants and general fundraising. The organisa�on sets out its strategy in its Business Plan. It sees the rights of children and adults with a learning disability, au�s�c people, and their carers, as the star�ng point for recognising the need for services and support. The strategy is to ensure that there is good early years support, both prac�cal and emo�onal, to help children under five thrive, be healthy and be ready for school. Adults and older children with a learning disability need advice and informa�on to make choices about what is important to them, to feel safe and to have good physical and mental health and quality of life.

  6. Barnet Mencap works in partnership with statutory and other VCS (voluntary and community service organisa�ons) to bring about strategic change.

Each Barnet Mencap project has a Development Plan which sets out aims that contribute to the long term objec�ves and helps the organisa�on monitor progress, recognise its achievements, and respond where there are delays or obstacles to its strategy. Development Plans see success in terms of increasing the number of beneficiaries, their sa�sfac�on, the quality of the services and support provided, and their effec�veness in promo�ng well-being and independence. These are monitored by the Board.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

OBJECTIVES AND ACTIVITIES (con�nued)

  1. Barnet Mencap ensures that it has sufficient staff and volunteers to provide support effec�vely, and that staff and volunteers have the training, supervision and support to maintain and develop quality services.

Volunteers worked in the office and community services for adults and children in 2023-24. Measurement issues, including a�ribu�ng an economic value to the contribu�on of general volunteers, prevent the inclusion of their contribu�on in the statement of financial ac�vi�es.

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BARNET MENCAP

(A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

ACHIEVEMENTS AND PERFORMANCE

In the year 2023-24 Barnet Mencap provided its core services:

(a) support for disabled children and parent carers;

(b) leisure and learning projects; advice, informa�on and guidance; employment support;

(c) housing and support;

(d) short breaks for children with a learning disability.

(e) support for au�s�c adults

Please see table overleaf.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

ACHIEVEMENTS AND PERFORMANCE (con�nued)

Inputs Ac�vi�es Outputs Outcomes Impacts
£45,000 Informa�on,
Advice and
Guidance for
Parent Carers		 Barnet Mencap started a new contract to provide
informa�on, advice and guidance for the parent carers of
disabled children; as well as workshops. The service is
commissioned by Barnet council.
In 2023-24 there was a reduc�on in the number of families
supported by Barnet Mencap. The children's team worked
with 359 children and 350 family carers, 55 fewer than the
previous year. Referrals come from a wide range of sources
and staf assist parent carers to apply for benefts, Blue
Badges and with issues in school and at home.
The contract has a target to support 420 families per annum,
double the previous target, and the performance data falls a
li�le short of this.
Open Door supports the families of disabled children under
fve. This includes ac�vi�es for children and support for
parent carers to navigate the health care, educa�on system,
and welfare benefts.
Parent carers will have
the advice and
informa�on they need to
support their child and
maintain family life.
They will feel confdent
that their child is able to
thrive in educa�on,
socially and are healthy,
and know how to access
the support they need.		 Parents have improved
economic circumstances, are
supported with appeals and
disputes and are signposted to
other services.
£35,000 Paren�ng Support Over the year, staf ran paren�ng programmes online but
also con�nued face to face courses. 90 parents were
supported by the paren�ng project. This is 1 more than
2022-23. The staf run two programmes, Family Links and E-
Pats (Early Posi�ve Approaches to Support). The team ran
courses as part of the na�onal random controlled trials.
Staf supported parent carers over the phone who were
struggling to manage at home.
Staf are also involved in forums to develop the Local Ofer
and the Special Educa�onal Needs Partnership Board and
the Leading Edge groups. The council has extended the
contract for paren�ng support un�l March 2025, while it
reviews paren�ng programmes across Barnet.		 Parent carers learn skills
that help them in their
role and increase their
Knowledge. They are able to
refect on approaches to
paren�ng		 Parent carers feel more
confdent in their role and
their ability to access support
when they need it. They also
develop connec�ons with
other parent carers, and o�en
sustain these a�er the course
has ended.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

ACHIEVEMENTS AND PERFORMANCE (con�nued)

Inputs Ac�vi�es Outputs Outcomes Impacts
£46,000 Short Breaks for
Children and
Young People		 Take a Break (TAB) provides short breaks for disabled children
and their families. The breaks take place in the community or
the family home.
The TAB provided a service for 43 disabled children, slightly
more than in 2023. It has been another difcult year. It has
not been easy to recruit and retain staf for the �mes they
are needed. Because of this, staf have struggeled to make
the Service fnancially viable.
The needs of children have increased and Take a Break (TAB)
has found it too hard to train and support the skilled
workforce necessary for an efec�ve service.
A�er discussion with the commissioners, Barnet Mencap
therefore reluctantly decided to stop providing short breaks
from May 2024. It is working with families, commissioners
and children's social care, to ensure that families who want
ongoing breaks can transfer to alterna�ve providers.
Children develop new
interests; parents get a
short break from their
caring responsibili�es.		 Children have opportuni�es
to develop skills, make friends
and have fun. Parent carers
are able to have �me for
themselves in a way that best
suits them

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

ACHIEVEMENTS AND PERFORMANCE (con�nued)

Inputs Ac�vi�es Outputs Outcomes Impacts
£134,000 Leisure and
Learning Projects		 The Community Opportuni�es Project (COPs), which
comprises Springboard and Fit2gether, facilitate leisure and
learning projects and develops peer support as part of the
Bright Futures contract.
COPS provided support for 132 people during the year, an
increase since 2022-23 and close to the fgure of 128 the
previous year. Ac�vi�es included gardening, cultural
evenings, meals, day trips, men's and women's groups.
Swimming, Yoga and Pilates. There were 7 peer support
groups a�ended by 57 people.
COPS has entered into a partnership with the University of
Her�ordshire. The new project has focused on crea�ve ways
to engage people with Learning Disabili�es to get their
views. Staf take part in the Disability Sports Forum. Warm
Spaces is a project that has helped people with Learning
Disabili�es and their families to deal with high fuel bills and
the cost-of-living crisis.
COPS appointed a new Deputy Manager a�er the previous
Deputy had a long period of sickness. The Manager too was
unwell, but is now back from sick leave.
Many of the ac�vi�es are held at Sta�on Road in Hendon, a
base we share successfully with Age UK Barnet.		 People have had fun and
learnt skills. They report
the benefts of mee�ng
new people, feeling
f�er and less isolated.		 People have developed skills
and rela�onships which have
helped them to remain as
independent as possible.
People will have improved
physical and mental health.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

ACHIEVEMENTS AND PERFORMANCE (con�nued)

Inputs Ac�vi�es Outputs Outcomes Impacts
Raising awareness of the needs of people with learning
disabili�es and celebra�ng their contribu�on to
communi�es is an important part of Barnet Mencap's
mission. The programme of work con�nued and included
sessions for Middlesex Associa�on for the Blind, Vic�m
Support, the Arts Depot, Feast, Saracens and at Shopping
Centres. 20 people have been involved in the Engagement
ini�a�ves.		 Staf in mainstream services
will have made reasonable
adjustments		 Mainstream services have a
be�er understanding of
people with a learning
disability and au�s�c people,
what is important to them and
the support they need. People
with a learning disability
directly deliver this message.
£342,000 Housing and
Support		 Equality Housing's Community Link workers provide support
for tenants in their own homes, in the shared houses, and as
part of the outreach service.
There has been a slight increase in the number of clients
supported, 76 this year compared to 74 last year. Staf also
provide a housing management service for the three houses
and collect rents.
The team has worked hard to a�ract new tenants. There
has been staf turnover and long-term sickness to manage.
A lot has been done to improve recruitment and reten�on.
The service will reac�vate its CQC registra�on a�er a
dormant period when staf will again provide personal care.
Lucy Cliford was the manager of the service but has been
replaced by Beth Salmon, and Lucy took on new projects for
Barnet Mencap.
Tenants live as
independently as
possible in the
community; they do this
by learning and
maintaining skills, and
taking opportuni�es to
develop friendships and
rela�onships through
work and volunteering.		 People beneft from having a
secure home. They have the
informa�on and advice to
make choices; to live valued
lives in the community; to
remain safe, healthy and
ac�ve; and to contribute to
their communi�es.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

ACHIEVEMENTS AND PERFORMANCE (con�nued)

Inputs Ac�vi�es Outputs Outcomes Impacts
£96,400 Au�sm
Service		 The Au�sm Service can see people in-person or online. The number of
people has remained high. A huge number of people were supported by
the team, 310, compared with 285 the previous year.
This sustained increase in numbers has put pressure on the team and
there is a long wait for Au�sm screening. Staf have new referral routes
to Camden and Islington Mental Health Trust. The team agreed with
commissioners, not to undertake screening but to provide services
instead. The team works hard to facilitate mental health services and
people’s needs are increasingly complex. The risks for au�s�c people are
included in the suicide Preven�on Strategy.
Barnet Mencap has con�nued to work with the council’s Au�sm lead to
implement the all-age Strategy. This includes more opportuni�es in
housing, employment and improving the Criminal Jus�ce System for
au�s�c people
There is a new counselling service provided by Mind in Barnet, developed
in partnership with Resources for Au�sm and Barnet Mencap.		 Barnet Mencap is represented on the Au�sm
Steering Group and the Leading-Edge Group
(LEG). Recognising the needs of au�s�c
people in the youth and Criminal Jus�ce
System (CJS) is a key strategic objec�ve
na�onally and in Barnet.		 All au�s�c
people have a
place that they
can go to, and
have a chance
to contribute to
the success of
the Hub.
£30,000 Hate Crime The Hate Crime Repor�ng coordinator con�nued to run training and
workshops across the borough. The Safe Places scheme has more sites,
new display s�ckers, funded by a new grant and informa�on for
par�cipants funded by a new grant. Hate Crime Week was afected by
events in Israel and Gaza and all street ac�vi�es were cancelled due to
safety reasons. There is a new training programme helping to make links
between comba�ng hate crime and the violence against women and girls
(VAWG) Strategy The team has also delivered workshops on scams and
fnancial abuse. In December though the coordinator le�. We will recruit
a replacement.		 More local residents understand how to
report Hate Crimes and are confdent to do
so.		 Recognising and
responding to
hate crime
helps Barnet to
have a safe and
more coherent
community

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

ACHIEVEMENTS AND PERFORMANCE (con�nued)

Inputs Ac�vi�es Outputs Outcomes Impacts
£134,000 Working For
You		 Working for you saw 231 referrals, a slight increase a�er a
signifcant rise in 2023. The team con�nues to advise people with
learning disabili�es and au�s�c people on their rights to benefts, to
apply for Freedom Pass or Blue Badge, and to signpost people to
other appropriate services. The team has a new coordinator.
From February 2023, the team has helped to staf a drop-in for
people with learning disabili�es in Primary Care Network (PCN) 3. It
means people are ofered advice and informa�on while having their
Annual Health check.


People are given informa�on
about the services and
support available.		 More people with a learning
disability and au�s�c people
can make decisions about
their lives and obtain the
support they need.
£65,000 Project 300 The Project 300 Team con�nues to make regular phone calls and
visits 242 people. Staf have a�ended Cofee Mornings in Sta�on
Road where families come to listen to speakers and to share their
experiences.
Staf are undertaking pre-review work with people, iden�fying what
is and isn’t working in their care package, and what needs to be in
place to achieve their well-being outcomes.
People feel supported and
appreciate a point of contact,
who can link them to other
services.		 People beneft from
sensi�ve, pro-ac�ve support
that prevents their needs
increasing.
£32,000 Employment
Service		 The Employment Service secured 16 jobs for people with learning
disabili�es or who are au�s�c. This is another strong performance.
The new caseworker has done a lot to promote Bright Futures,
engage with employers and partners, and to support 73 people
through the weekly Job Club or to develop CVs and there is very
posi�ve feedback from them that a�ests to the high rate of
sa�sfac�on with the Employment service. The caseworker, and
members of the Job Club spoke at the All-Party Parliamentary
Group, at the invita�on of Royal Mencap, to promote what people
with a learning disability can achieve when they have a job.		 People have the support to
apply for jobs and training.		 More disabled people are
economically ac�ve, and
inspire other people to work.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

ACHIEVEMENTS AND PERFORMANCE (con�nued)

Barnet Mencap's Business Plan (2022- 25) set out what the organisa�on wants to achieve and how its work will make a difference to the lives of people with a learning disability and au�s�c people. Much of the work is funded through larger grants and contracts. Small amounts of money can have an impact, though, and help Barnet Mencap to develop new projects. Barnet Mencap sets out its objec�ves for the year in the development plans.

The team has developed new Easy Read materials. It has produced leaflets to advise about emergencies - extreme heat or cold, power failures, and emergency preparedness kits. They did a version of the Mental Health Charter in Easy Read and are helping with communica�ons at St Mary’s Church.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

ACHIEVEMENTS AND PERFORMANCE (con�nued)

a learning disability and their families. It has con�nued to strengthen its working rela�onship with Barnet Carers’ Centre and worked with Mind in Barnet and Resources for Au�sm to address to the mental health needs of au�s�c people. Staff spoke about the issues on World Mental Health Day.

As well as its work with other Voluntary and Community Sector (VCS) colleagues, Barnet Mencap works closely with the Barnet Learning Disability Service. The two organisa�ons again hosted the My Health Ma�ers event.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

FINANCIAL REVIEW

Barnet Mencap had a solid year financially in 2023/24, finishing with a net in-year deficit of £421, although our unrestricted reserves reduced by £21,616 to £624,155. Of these unrestricted reserves the Board has designated £112,916 for specific purposes leaving our usable reserves at a healthy £460,045, £16,241 less than twelve months ago.

Our total income in 2024/25 was £1,443,117, some £74,743 more than in 2022/23, while total expenditure was £1,439,872, some £110,069 more than in the previous year. Our major source of funding remains the London Borough of Barnet, mainly through contracts which accounted for 46.5% of our income, compared to 49% in 2022/23. We were pleased to retain our major contracts through tender awards in 2023/24 and during the new financial year. The reduc�on in the percentage reflects increasing our income through other sources, par�cularly grants. The Charity maintains a close watch on opportuni�es to bid for further contracts and grants and con�nues to a�ract addi�onal funding. Other than contracts and grants we have been seeking to increase our resources through fundraising, dona�ons and/or sponsorship for specific projects.

Most of our expenditure relates to staffing costs. At £963,253 these were 72.8% of the total, an increase from 2023/24 in percentage terms from 72.4%. All staff receive at least the London Living Wage. The market value of our investments fell by £3,666, although our in-year income from investment and interest increased by £2,369.

Barnet Mencap is in a rela�vely strong financial posi�on, but we remain concerned at the economic situa�on, which impacts our service users and staff directly as well as the organisa�on itself. Whilst it is encouraging that the rate of infla�on has fallen close to the Bank of England target of 2% it should not be forgo�en that generally prices are s�ll rising and the level of wage demands is increasing. The new Government will announce its first budget in October 2024, but while there are posi�ve moves to grow the economy it is warning of tough measures to balance the overall finances. The public sector is likely to face real term reduc�ons (again), and there is s�ll no solu�on offered to the social care situa�on.

Reserves Policy

As a result the Board has determined that its level of unrestricted usable reserves should be increased to six months’ worth of annual unrestricted expenditure. As stated above our usable reserves stood at £460,045 at 31st March 2024 which falls above the policy requirement. The Board will con�nue to monitor this closely, including the further use of its reserves.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

PRINCIPAL RISKS AND UNCERTAINTIES

Barnet Mencap has a Risk Register that helps to iden�fy and manage principal risks and uncertain�es that affect the charity in the past year these have included :

1. Recruitment and Reten�on

Barnet Mencap has found it hard to recruit a new Hate Crime Repor�ng Coordinator. The long gap has impacted on the service at a �me when there is a�en�on na�onally on Hate Crimes. The organisa�on employed Penny Wood to help manage James Wheatley's extended departure and we will also have to find a new Finance Officer.

Two Trustees will leave the Board and recruitment is under way. The Board has recruited an Assistant Treasurer.

Between July 2023 and January 2024, the Vice-Chair acted-up effec�vely while the Chair was absent because of ill-health.

2. Safeguarding Incident

In January 2023 there was a serious incident. A member of staff was convicted for stealing from three tenants. In November 2023 another serious safeguarding concern was reported. A second member of staff was alleged to have stolen money from a tenant. This was inves�gated and the staff was also dismissed and reported to the Disclosure and Barring system. Both cases were reported to the Charity Commission as Serious Incidents. The tenants were provided with support and the Ac�on Plan has been �ghtened up to reduce the risks of anything similar happening in the future.

3. Bright Futures

The Bright Futures contract was extended to August 2024 and there is a tender. Barnet Mencap has bid and hopes to provide the service in the future. But Royal Mencap has said it will no longer provide Employment Service. There was a separate data breach affec�ng the Bright Futures contract, and lessons have been learned from this. In addi�on, Royal Mencap le� its offices in February. It means that Barnet Mencap will have to pay the rent and u�li�es for this space.

4. Au�sm Hub

Barnet Mencap intends to use this office space to develop the Adults Au�sm HUB. This will be open to au�s�c people in Barnet and complement the new Children's Au�sm HUB. Staff had a launch event and have exci�ng ideas to involve au�s�c people in co-producing the services and to make it an inclusive, welcoming space. There is no funding agreed so far, though, to cover the venue costs or parts of the service.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

PLANS FOR THE FUTURE

Barnet Mencap will develop the Peer Engagement Worker project.

It will recruit people with lived experience of forensic services who will work with pa�ents to improve the service.

Staff would like to provide training for health staff as part of the na�onal Oliver McGowan Mandatory Training programme. They will see if there are opportuni�es in north Central London.

There will be a new service delivered by the Children's Team. Barnet is working with NHS England and will offer a small number of Personal Health Budgets to the families of children and young people who are wai�ng for an Au�sm diagnosis.

A new John Lyons grant from July 2024 will enable staff to develop support for children under the age of five and their parent carers through the Open Door project un�l June 2027.

The paren�ng support service is likely to be re-tendered for 2025-26 onwards.

Barnet Mencap was successful in winning a new contract from the council for Bright Futures, which will provide a preven�on service for up to six years.

The needs of the tenants, supported by Equality Housing, are changing. The Team will review the way that it works, so that it can meet these needs. It will reac�vate its CQC registra�on.

Barnet Mencap will engage with stakeholders over the year as it develops a new Business Plan, fundraising strategy, and Equality, Diversity, and Inclusion (EDI) ac�on Plan. It will have these documents ready by April 2025.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

STRUCTURE, GOVERNANCE, MANAGEMENT

  1. Barnet Mencap is a registered charity No. 1089388 and a company limited by guarantee No. 04274621. It is governed by a Memorandum and Ar�cles of Associa�on and uses a Membership model.

  2. There are eight Trustees on the Board, who are also the Directors. The Board meets at least four �mes a year at Ordinary Trustee Mee�ngs. It sets the strategic direc�on for the organisa�on and has the overall responsibility for the running of Barnet Mencap, which is delegated on a day-to-day opera�onal basis to the Chief Execu�ve, Ray Booth.

  3. New directors follow a wri�en Induc�on Policy. They have a mentor - an experienced director - and there is a training plan for the whole Board. Child Protec�on and Safeguarding Adults at Risk are compulsory courses.

  4. In January 2024, the following roles were voted by the Board:

  5. Chair of Trustees role was appointed to Sheila Oliver.

  6. Vice Chair role was appointed to Kate Tokley.

  7. Treasurer role was appointed to Mike Wiffen.

  8. The Chief Execu�ve has a Board approved annual "Key Objec�ves" document and has Quarterly Reviews with the Chair of Trustees to examine progress towards the annual objec�ves as well as challenge and support for his leadership of the organisa�on.

  9. The agenda at each Ordinary Trustee Board mee�ng includes:

  10. A report from the Chief Execu�ve, summarising key events, new developments and progress regarding the annual Work Programme.

  11. A finance report, prepared by the Treasurer, with an update on the budget posi�on, reserves, investment news and considera�on of financial risks, The Treasurer also prepares the annual accounts, which are presented to the Board for approval.

  12. A HR report, with an update on policies and staffing issues and improvements.

  13. Barnet Mencap's two sub-commi�ees (Human Resources and Finance) have the Board represented by a Quorum of two Directors as well as Senior Managers and the CEO in a�endance.

  14. Trustees meet with managers formally through Commi�ees or informally at publicity or fundraising events for the charity.

  15. The Board reviews how well it complies with the Charity Governance Code and, based on this, sets out areas for improvement in its work-plan.

  16. The Board makes decisions at each mee�ng based on reports from the Chief Execu�ve and recommenda�ons from the Finance Commi�ee and HR Commi�ee. The directors hear reports from a senior manager at the beginning of Ordinary Board mee�ngs.

19

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2024

STRUCTURE, GOVERNANCE, MANAGEMENT (con�nued)

  1. Governance is addressed con�nuously by working through the Charity Commission “Code Of Governance” and at an annual Trustee Away Day where the Chief Execu�ve is invited to par�cipate as Trustees review and develop the Business Plan.

  2. The Board sets pay and remunera�on following discussions and recommenda�ons to the full Board at Ordinary Mee�ngs by both sub-commi�ees, for all paid staff each year. Pay scales and progression were reviewed in 2023/24 and the new arrangements were in place for April 2024, along with a general pay increase.

  3. Barnet Mencap con�nues to have a strong commitment to partnership working and will con�nue to look at external partnerships throughout 2024/25.The organisa�on works with Royal Mencap Society on a number of projects.

Barnet Mencap is an ac�ve member of Barnet Together, which was set up to coordinate the efforts of the voluntary sector in its efforts to support local residents. Barnet Together has con�nued to meet over the year and has been a key driver to develop work with the statutory services and across the Voluntary and Community Sector.

Locally, Barnet Mencap is part of the Wellbeing Hub’s Steering Group, the Learning Disability Strategic Partnership and a member organisa�on of Healthwatch Barnet, and con�nues to ac�vely pursue tenders and contracts as a partner, where this will benefit children and adults with a learning disability and/or au�s�c people and family carers.

Statement of responsibilities of the trustees

The trustees (who are also directors of the charitable company for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accoun�ng Standards (United Kingdom Generally Accepted Accoun�ng Prac�ce).

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 charitable company and of the incoming resources and applica�on of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

20

BARNET MENCAP (A Company Limited by Guarantee)

have been followed, subject to any material departures disclosed and explained in the financial statements

accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the

The trustees are responsible for the maintenance and integrity of the corporate and financial

governing the preparation and dissemination of financial statements may differ from legislation

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31[st] March 2024 was

rights. The trustees have no beneficial interest in the charity.

Statement as to disclosure to our auditors

In so far as the trustees are aware:

Auditors

Goldwins limited were re-appointed as the auditors of the charitable company during the year and

The trustees’ annual report has been approved by the trustees on 3[rd] October 2024 and signed on their behalf by:

… ....................................................................................................................................................... Sheila Oliver, Chair of Trustees

21

BARNET MENCAP (A Company Limited by Guarantee)

Independent Auditor’s Report to the Members of Barnet Mencap

Opinion

We have audited the financial statements of Barnet Mencap (the 'Charity') for the year ended 31[st] March 2024 which comprise the Statement of Financial Ac�vi�es, the Balance Sheet, the Statement of cash flows and the related notes. The financial repor�ng framework that has been applied in their prepara�on is applicable law and United Kingdom Accoun�ng Standards, including Financial Repor�ng Standard 102: The Financial Repor�ng Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accoun�ng Prac�ce).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with Interna�onal Standards on Audi�ng (UK) (ISAs (UK)) and applicable law. Our responsibili�es under those standards are further described in the Auditorʼs responsibili�es for the audit of the financial statements sec�on of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRCʼs Ethical Standard and we have fulfilled our other ethical responsibili�es in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions rela�ng to going concern

In audi�ng the financial statements, we have concluded that the trustees’ use of the going concern basis of accoun�ng in the prepara�on of the financial statements is appropriate.

Based on the work we have performed, we have not iden�fied any material uncertain�es rela�ng to events or condi�ons that, individually or collec�vely, may cast significant doubt on the charity's ability to con�nue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibili�es and the responsibili�es of the directors with respect to going concern are described in the relevant sec�ons of this report.

Other informa�on

The trustees are responsible for the other informa�on. The other informa�on comprises the informa�on included in the annual report other than the financial statements and our auditorʼs report thereon. Our opinion on the financial statements does not cover the other informa�on and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connec�on with our audit of the financial statements, our responsibility is to read the other informa�on and, in doing so, consider whether the other informa�on is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we iden�fy such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other informa�on. If, based on the work we have performed, we conclude that there is a material misstatement of this other informa�on, we are required to report that fact.

We have nothing to report in this regard.

22

BARNET MENCAP (A Company Limited by Guarantee)

Independent Auditor’s Report to the Members of Barnet Mencap

Opinion on other ma�er prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Ma�ers on which we are required to report by excep�on

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not iden�fied material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following ma�ers where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibili�es of the trustees

As explained more fully in the Trustees’ Responsibili�es Statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the prepara�on of the financial statements and for being sa�sfied that they give a true and fair view and for such internal control as they determine is necessary to enable the prepara�on of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the Charity's ability to con�nue as a going concern, disclosing, as applicable, ma�ers related to going concern and using the going concern basis of accoun�ng unless the trustees either intend to liquidate the Charity or to cease opera�ons, or have no realis�c alterna�ve but to do so.

Our responsibili�es for the audit of the financial statements

Our objec�ves are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregulari�es, including fraud, are instances of non-compliance with laws and regula�ons. We design procedures in line with our responsibili�es, outlined above, to detect material misstatements in respect of irregulari�es, including fraud. The extent to which our procedures are capable of detec�ng irregulari�es, including fraud are set out below.

In iden�fying and assessing risks of material misstatement in respect of irregulari�es, including fraud and non-compliance with laws and regula�ons, our procedures included the following:

23

BARNET MENCAP (A Company Limited by Guarantee)

Independent Auditor’s Report to the Members of Barnet Mencap

e In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.

including those leading to a material misstatement in the financial statements or non-compliance with

forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we

responsibility to anyone other than the charity and the charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

……………………………….

Anthony Epton (Senior Statutory Auditor) for and on behalf of Goldwins Limited Statutory Auditor Chartered Accountants 75 Maygrove Road West Hampstead London NW6 2EG

8 October 2024

24

Barnet Mencap Limited

(incorpora�ng an income and expenditure account) For the year ended 31 March 2024

Unrestricted
Note
£
Income from:
Donations, subscriptions and legacies
3
31,246
Charitable activities:
4
Equality Housing
478,668
Community Services (Children)
5,524
Community Services (Adults)
82,640
Employment Opportunities
-
Investment Income
5
11,178
Total income
609,256
Expenditure on:
Raising funds
6
21,161
Charitable activities:
6
Equality Housing
414,480
Community Services (Children)
64,296
Community Services (Adults)
127,269
Employment Opportunities
-
Total expenditure
627,206
Net income / (expenditure) before net
gains / (losses) on investments
(17,950)
Net income / (expenditure) for the year
(21,616)
Transfers between funds
Net income / (expenditure) before other
recognised gains and losses
(21,616)
Gains / (losses) on revaluation of fxed
assets
-
Actuarial gains / (losses) on defned
beneft pension schemes
-
Other gains / (losses)
-
Net movement in funds
(21,616)
Reconciliation of funds:
Total funds brought forward
645,771
Total funds carried forward
624,155
Net gains / (losses) on investments
(3,666)		 Unrestricted
Note
£
Income from:
Donations, subscriptions and legacies
3
31,246
Charitable activities:
4
Equality Housing
478,668
Community Services (Children)
5,524
Community Services (Adults)
82,640
Employment Opportunities
-
Investment Income
5
11,178
Total income
609,256
Expenditure on:
Raising funds
6
21,161
Charitable activities:
6
Equality Housing
414,480
Community Services (Children)
64,296
Community Services (Adults)
127,269
Employment Opportunities
-
Total expenditure
627,206
Net income / (expenditure) before net
gains / (losses) on investments
(17,950)
Net income / (expenditure) for the year
(21,616)
Transfers between funds
Net income / (expenditure) before other
recognised gains and losses
(21,616)
Gains / (losses) on revaluation of fxed
assets
-
Actuarial gains / (losses) on defned
beneft pension schemes
-
Other gains / (losses)
-
Net movement in funds
(21,616)
Reconciliation of funds:
Total funds brought forward
645,771
Total funds carried forward
624,155
Net gains / (losses) on investments
(3,666)		 Restricted
£
11,000
394,489
151,624
244,748
32,000
-		 2024
Total
£
42,246
873,157
157,148
327,388
32,000
11,178		 2023
Total
£
50,519
840,123
144,855
292,088
32,000
8,789

609,256
21,161
414,480
64,296
127,269
-
627,206
(17,950)
(21,616)
(21,616)
-
-
-
(21,616)
(3,666)		 833,861
-
404,406
135,192
241,068
32,000
812,666
21,195
21,195
21,195
-
-
-
21,195
1,443,117
21,161
818,886
199,488
368,337
32,000
1,439,872
3,245
(421)
-
(421)
-
-
-
(421)
(3,666)
1,368,374

15,558
780,664
184,643
316,938
32,000

1,329,803

38,571
(14,650)
23,921
-

(14,650)
23,921
-
-
-
23,921
645,771
624,155		 91,721
112,916		 737,492
737,071		 713,571

737,492

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. The attached notes form part of these financial statements.

25

Barnet Mencap Limited Balance Sheet As at 31 March 2024

2024 2024 2023 2023
Note £ £ £ £
Fixed assets:
Tangible assets 10 2,144 4,795
Investments 11 162,846 166,512
164,990 171,307
Current assets:
Debtors 12 81,591 109,323
Cash at bank and in hand 593,995 559,139
675,586 668,462
Liabilities:
Creditors: amounts falling due
within one year 13 103,505 102,277
Net current assets / (liabilities) 572,083 566,185
Total assets less current
liabilities 737,071 737,492
Total net assets / (liabilities) 737,071 737,492
Funds 15
Restricted funds 112,916 91,721
Unrestricted funds:
Designated funds 164,110 169,485
General funds 460,045 476,286
Total unrestricted funds 624,155 645,771
Total funds 737,071 737,492

The financial statements have been prepared in accordance with the special provisions for small companies under Part15 of the Companies Act 2006.

Approved by the trustees on

3 October 2024

………………………………

and signed on their behalf by:

Sheila Oliver Mike Wiffen, BA(Hon) CPFA Chair Treasurer

Company Registration No. 04274621

The attached notes form part of the financial statements.

26

Barnet Mencap Limited Cash Flow Statement For the year ended 31 March 2024

Note
2024
£
Net cash provided by / (used in)
operating activities
16
Cash fows from investing activities:
Interest/ rent/ dividends from
investments
11,178
Sale/ (purchase) of fxed assets
Sale/ (purchase) of investments
-
Cash provided by / (used in)
investing activities
Cash fows from fnancing activities:
Repayments of borrowing
-
Cash infows from new borrowing
-
Receipt of endowment
-
Cash provided by / (used in)
fnancing activities
Change in cash and cash equivalents
in the year
Cash and cash equivalents at the
beginning of the year
Change in cash and cash equivalents
due to exchange rate movements
Cash and cash equivalents at the end
of the year
17		 Note
2024
£
Net cash provided by / (used in)
operating activities
16
Cash fows from investing activities:
Interest/ rent/ dividends from
investments
11,178
Sale/ (purchase) of fxed assets
Sale/ (purchase) of investments
-
Cash provided by / (used in)
investing activities
Cash fows from fnancing activities:
Repayments of borrowing
-
Cash infows from new borrowing
-
Receipt of endowment
-
Cash provided by / (used in)
fnancing activities
Change in cash and cash equivalents
in the year
Cash and cash equivalents at the
beginning of the year
Change in cash and cash equivalents
due to exchange rate movements
Cash and cash equivalents at the end
of the year
17		 2024
£
23,678		 2023
£
8,789
(2,730)
-		 2023
£
20,680
-
-
-
 11,178
-
34,856
559,139
-
593,995		 -
-
-		 6,059
-
26,739
532,400
-
559,139

27

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2024

~~1 Accoun�ng policies~~

a) Basis of prepara�on

The fnancial statements have been prepared in accordance with Accoun�ng and Repor�ng by Chari�es:

Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102 - effec�ve 1 January 201 9 ) - (Chari�es SORP FRS 102) and the Companies Act 2006.

The charitable company meets the defini�on of a public benefit en�ty under FRS 102. Assets and liabili�es are ini�ally recognised at historical cost or transac�on value unless otherwise stated in the relevant accoun�ng policy or note.

b) Going concern

The trustees consider that there are no material uncertain�es about the charitable company's ability to con�nue as a going concern. Key judgements that the charitable company has made which have a significant effect on the accounts include es�ma�ng the liability from mul�-year grant commitments. The trustees do not consider that there are any sources of es�ma�on uncertainty at the repor�ng date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabili�es within the next repor�ng period.

c) Income

Income is recognised when the charity has en�tlement to the funds, any performance condi�ons a�ached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has en�tlement to the funds, any performance condi�ons a�ached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance for the provision of specified service is deferred un�l the criteria for income recogni�on are met.

For legacies, en�tlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and no�fica�on has been made by the executor(s) to the charity that a distribu�on will be made, or when a distribu�on is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been no�fied of the executor’s inten�on to make a distribu�on. Where legacies have been no�fied to the charity, or the charity is aware of the gran�ng of probate, and the criteria for income recogni�on have not been met, then the legacy is a treated as a con�ngent asset and disclosed if material.

d) Dona�ons of gi�s, services and facili�es

Donated professional services and donated facili�es are recognised as income when the charity has control over the item or received the service, any condi�ons associated with the dona�on have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Chari�es SORP (FRS 102), volunteer �me is not recognised so refer to the trustees’ annual report for more informa�on about their contribu�on.

On receipt, donated gi�s, professional services and donated facili�es are recognised on the basis of the value of the gi� to the charity which is the amount the charity would have been willing to pay to obtain services or facili�es of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest receivable

28

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2024

f) Fund accoun�ng

Unrestricted funds are available to spend on ac�vi�es that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discre�on to set aside to use for a specific purpose. Restricted funds are dona�ons which the donor has specified are to be solely used for par�cular areas of the charity’s work or for specific projects being undertaken by the charity.

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or construc�ve obliga�on to make a payment to a third party, it is probable that se�lement will be required and the amount of the obliga�on can be measured reliably. Expenditure is classified under the following ac�vity headings:

● Costs of raising funds comprise of trading costs and the costs incurred by the charitable company in inducing third par�es to make voluntary contribu�ons to it, as well as the cost of any ac�vi�es with a fundraising purpose.

● Expenditure on charitable ac�vi�es includes the costs of delivering services and other ac�vi�es undertaken to further the purposes of the charity and their associated support costs.

● Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the ac�vity for which the expenditure was incurred.

h) Alloca�on of support costs

Support costs are those func�ons that assist the work of the charity but do not directly undertake charitable ac�vi�es. Support costs include back office costs, finance, personnel, payroll and governance costs which support the Charity’s ac�vi�es. These costs have been allocated between cost of raising funds and expenditure on charitable ac�vi�es. The bases on which support costs have been allocated are set out in note 6.

i) Opera�ng leases

Rental charges are charged on a straight line basis over the term of the lease.

j) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Deprecia�on is provided at rates calculated to write down the cost of each asset to its es�mated residual value over its expected useful life. The deprecia�on rates in use are as follows:

Ofce Equipment
Fixtures and f�ngs		 20%
20%
Personal Computer equipment 50%
Larger Computer equipment 25%

k) Listed investments

Investments are a form of basic financial instrument and are ini�ally recognised at their transac�on value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial ac�vi�es.

l) Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

29

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2024

m) Debtors

Trade and other debtors are recognised at the se�lement amount due a�er any trade discount ofered. Prepayments are valued at the amount prepaid net of any trade discounts due.

n) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisi�on or opening of the deposit or similar account.

o) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obliga�on resul�ng from a past event that will probably result in the transfer of funds to a third party and the amount due to se�le the obliga�on can be measured or es�mated reliably. Creditors and provisions are normally recognised at their se�lement amount a�er allowing for any trade discounts due.

p) Financial instruments

The charity only has financial assets and financial liabili�es of a kind that qualify as basic financial instruments. Basic financial instruments are ini�ally recognised at transac�on value and subsequently measured at their se�lement value with the excep�on of bank loans which are subsequently measured at amor�sed cost using the effec�ve interest method.

q) Pensions

Barnet Mencap provides a defined-contribu�on pension scheme through The People's Pension in line with the Government's auto-enrolment regula�ons.

30

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2024

2 Detailed compara�ves for the statement of financial ac�vi�es

Detailed compara�ves for the statement of
fnancial ac�vi�es
Income from:
Dona�ons, subscrip�ons and legacies
Charitable ac�vi�es:
Equality Housing
Community Services (Children)
Community Services (Adults)
Employment Opportuni�es
Investments
Total income
Net income / expenditure before gains /
(losses) on investments
Net gains / (losses) on investments
Net income / expenditure
Transfers between funds
Net income / (expenditure) before other
recognised gains and losses
Gains / (losses) on revalua�on of fxed assets
Actuarial gains / (losses) on defned beneft
pension scheme
Other gains / (losses)
Net movement in funds
Total funds brought forward
Total funds carried forward
Expenditure on:
Raising funds
Charitable ac�vi�es:
Equality Housing
Community Services (Children)
Community Services (Adults)
Employment Opportuni�es
Total expenditure		 2023
Unrestricted
£
50,519
502,962
11,517
71,640
8,789		 2023
Restricted
£
337,161
133,338
220,448
32,000		 2023
Total
£
50,519
840,123
144,855
292,088
32,000
8,789
645,427
55,635
(14,650)
40,985
40,985
-
-
-
40,985
604,786
15,558
426,258
49,451
98,525
589,792		 722,947
(17,064)
(17,064)
(17,064)
-
-
-
(17,064)
108,785
-
354,406
135,192
218,413
32,000
740,011		 1,368,374

15,558
780,664
184,643
316,938
32,000
1,329,803
38,571
(14,650)
23,921
-
23,921
-
-
-
23,921
713,571

645,771
91,721
737,492

31

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2024

3 Income from dona�ons and legacies

3 Income from dona�ons and legacies
4 Income from charitable ac�vi�es
Equality Housing
London Borough of Barnet (LBB)
Contracts
LBB Grant
Other Grants
Other income
Total for Equality Housing
Employment Opportuni�es
LBB Contract
Total for Employment Opportuni�es
Total income from charitable ac�vi�es
5 Income from investments
Bank interest
Investment income
Gi�s
Subscrip�ons
Legacies
Total from dona�ons and legacies
Community Services (Children)
LBB Contract
LBB Grant
Other Grants
Other income
Total for Community Services
(Children)
Community Services (Adults)
LBB Contract
LBB Grant
MOPAC Hate Crime Contract
Other Grants
Other income
Total for Community Services (Adults)		 Unrestricted
£
18,463
12,783
-		 Restricted
£
11,000
-
-		 2024
Total
£
29,463
12,783
-		 2023
Total
£
28,328
11,540
10,651
Unrestricted
£
-
-
-
478,668
478,668
-
-
566,832
Unrestricted
£
1,316
9,862
11,178
31,246
-
-
-
5,524
5,524
-
-
-
-
82,640
82,640		 Restricted
£
379,430
250
14,809
394,489
32,000
32,000
822,861
Restricted
£
-
-
-
11,000
80,000
14,419
57,205
151,624
167,923
4,949
30,000
41,876
244,748		 2024
Total
£
379,430
250
14,809
478,668
873,157
32,000
32,000
1,389,693
2024
Total
£
1,316
9,862
11,178
42,246
80,000
14,419
57,205
5,524
157,148
167,923
4,949
30,000
41,876
82,640
327,388
50,519
2023
Total
£
389,380
1,721
16,410
432,612

840,123
98,338
-
35,000
11,517

144,855
152,500
-
30,000
31,112
78,476
32,000

292,088

32,000
1,309,066

2023
Total
£
856
7,933

8,789

32

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2024

6 Analysis of expenditure

Charitable ac�vi�es

Basis of
alloca�on
Stafng
Direct
Premises
Direct
Supplies & Services
Direct
Ac�vi�es
Direct
Sundries
Direct
Support costs
Management/Strategy
Time
Finance
Time
Human Resources
Staf Nos
General Administra�on
Time/Staf
Premises
Space
Postage/Print/Sta�onery
Usage
IT
Staf Nos
Support costs
Total expenditure 2024
Total expenditure 2023		 Cost of raising
funds
£
12,100
969
532
14
1,348
1,190
3,358
964
30
656
21,161
-		 Cost of raising
funds
£
12,100
969
532
14
1,348
1,190
3,358
964
30
656
21,161
-		 Equality
Housing
£
528,265
46,574
80,754
980
1,797
39,389
15,216
6,611
22,339
49,747
5,032
22,182		 Community
Services
(Children)
£
128,291
2,874
1,195
6,930
1,061
20,328
7,104
5,974
8,659
10,595
1,980
4,497		 Community
Services
(Adults)
£
218,339
13,233
11,834
25,446
3,208
25,673
15,701
7,032
14,257
19,610
3,285
10,719		 Empl'ment
Opps
£
32,000		 Support &
Governance
costs
£
85,390
39,369
20,807
48,613
80,916
10,327
38,054		 2024 Total
£
886,995
62,681
126,752
33,888
6,080
85,390
39,369
20,807
48,613
80,916
10,327
38,054		 2023 Total
£
825,953
63,563
122,966
26,556
3,779
75,121
26,491
23,671
48,537
71,590
9,644
31,932

818,886
-
199,488
-
368,337		 32,000
323,476
(323,476)
1,439,872
1,329,803
286,986
21,161
15,558		 818,886
780,664		 199,488
184,643		 368,337
316,938		 32,000
32,000		 -
-		 1,439,872
1,329,803

Of the total expenditure, £627,206 was unrestricted (2023: £589,792) and £812,666 was restricted (2023: £740,011).

33

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2024

7 Net income / (expenditure) for the year

This is stated a�er charging / (credi�ng): 2024 2023
£ £
Opera�ng lease rentals:
Property 65,000 65,000
Other equipment - -
Deprecia�on 2,651 5,030
Auditor's remunera�on - Audit Fees 3,600 3,600

8 Analysis of staff costs, trustee remunera�on and expenses, and the cost of key management personnel

Staf costs were as follows:
Salaries and wages
Social security costs
Employer’s contribu�on to defned contribu�on pension schemes
Redundancy and Termina�on costs		 2024
£
953,112
73,946
20,568
1,047,626		 2023
£
870,061
74,087
19,105
-
963,253

No employees received employee benefits (excluding employer pension) totalling £60,000 or above during the year.

The total employee benefits including pension contribu�ons of the key management personnel were £195,189 (2023; £209,357).

The charity trustees were not paid nor received any other benefits from employment with the Trust in the year (2023: £nil). No trustees were reimbursed expenses during the year (2023: £Nil ). No charity trustee received payment for professional or other services supplied to the charity (2023: £Nil).

Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

2024 2023
No. No.
Charitable ac�vi�es:-
Equality Housing 20 22
Community Services (Adults) 21 22
Community Services (Children) 14 10
Support 9 8
64 62

The charitable company is exempt from corpora�on tax as all its income is charitable and is applied for charitable purposes.

9 Taxa�on

34

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2024

**10 ** Tangible fxed assets Ofce Other Furn & 2024 2023
Equipment Equipment Total Total
£ £ £ £
Cost
At the start of the year 50,551 28,849 79,400 76,670
Addi�ons in year - 2,730
Disposals in year -
At the end of the year 50,551 28,849 79,400 79,400
-
Deprecia�on -
At the start of the year 48,816 25,789 74,605 69,627
Charge for the year 1,690 961 2,651 4,978
Eliminated on disposal -
At the end of the year 50,506 26,750 77,256 74,605
Net book value
At the end of the year 45 2,099 2,144 4,795
At the start of the year 1,735 3,060 4,795 7,043

All of the above assets are used for charitable purposes.

**11 ** Investments
2024 2023
Investments at fair value: £ £
Investment funds 162,846 166,512
162,846 166,512
Movements
Market value at the start of the year 166,512 181,162
Addi�ons at cost
-
Disposals at carrying value -
Net gain / (loss) on revalua�on (3,666) (14,650)
Market value at the end of the year 162,846 166,512
The following holdings cons�tuted 5% or more of the total por�olio:
6,556.308 units in Charifund 58.62% 58.41%
28,310.388 units in Charibond 19.20% 18.63%
30,640.000 units in Chari�es Proper�es Fund 22.18% 22.96%

35

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 2024

12 Debtors

12 Debtors
2024 2023
£ £
Trade and other debtors 57,792 87,559
Prepayments 23,799 21,764
81,591 109,323
**13 ** Creditors: amounts falling due within
one year
2024 2023
£ £
Trade and other creditors 12,353 9,011
Taxa�on and social security 23,441 25,042
Accruals 54,154 33,154
Deferred income 13,557 35,070
103,505 102,277
Deferred income
2024 2023
£ £
Balance at the beginning of the year 35,070 -
Amount released to income in the year (35,070) -
Amount deferred in the year 13,557 35,070
Balance at the end of the year 13,557 35,070

14 Analysis of net assets between funds

(as at 31 March 2024)

Analysis of net assets between funds
(as at 31 March 2024)
General
unrestricted Designated Restricted Total funds
£ £ £ £
Tangible fxed assets 2,144 2,144
Investments 162,846 162,846
Net current assets 295,055 164,110 112,916 572,081
Net assets at the end of the year 460,045 164,110 112,916 737,071
Analysis of net assets between funds
(previous year for comparison) General
unrestricted Designated Restricted Total funds
£ £ £ £
Tangible fxed assets 4,795 4,795
Investments 166,512 166,512
Net current assets 304,979 169,485 91,721 566,185
Net assets at the end of the year 476,286 169,485 91,721 737,492

36

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 202 4

15 Movements in funds

Restricted funds:
LBB COPS/Ronak
LDDF Carers Sub-Group
MOPAC - Hate Crime
Royal Mencap Society EPATS
LBB - Covid-19
John Lyons Charity - Open Door
University Coll. Hosp - Cancer Screening
Young Barnet Founda�on - Warm Spaces
Na�onal Lo�ery - Carers and core costs
University of Her�ordshire - CLAPS
DWP - Access to Work
Baily Thomas - core costs -
BKL Founda�on - Holidays
Screwfx Founda�on shared houses
Percy Bilton - Sta�on Road
Other Restricted Funds
Total Restricted funds
Unrestricted funds:
Designated funds:
Ofce Rent/Dilapida�ons Reserve
Commuinity Service Fund )Welfare)
Equaliity Housing - Shared Houses
Maintenance & Refurbishment
Voids
NNLS - Au�sm Project
Hendon Lane - Improvements Fund
Recruitment & Reten�on ini�a�ves
Total Designated funds
General funds
Total unrestricted funds
Total funds		 At 1 April
2023
£
139
1,796
20,097
11,984
44,542
6,541
1,161
5,461
-		 Income
£
30,000
18,205
35,000
1,000
59,690
996
4,156
5,000
5,000
5,000
6,336
663,478		 Expenditure
£
24,497
12,015
66
35,256
1,161
6,058
53,647
996
4,156
5,000
6,336
663,478		 Transfers
£		 At 31 March
2024
£
139
1,796
25,600
18,174
44,476
6,285
-
403
6,043
-
-
5,000
-
5,000
-
-
91,721
100,000
522
17,403
17,035
4,525
10,000
20,000
169,485
476,286
645,771
737,492
833,861
-
609,256
609,256
1,443,117
812,666
6,375
9,000
15,375
615,497
630,872
1,443,538		 -
10,000
10,000
(10,000)
-
-		 112,916

110,000
522
17,403
17,035
4,525
3,625
11,000

164,110

460,045
-
624,155
737,071

37

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 202 4

Movements in funds

(previous year for comparison)

Restricted funds:
LBB COPS/Ronak
LDDF Carers Sub-Group
MOPAC - Hate Crime
Royal Mencap Society EPATS
LBB - Covid 19
John Lyons Charity - Open Door
Baily Thomas
Cliford Chance - Safe Places
Age UK - Project 300
University Coll Hosp - Cancer Screening
John Lyons Charity - Cost of Living
Young Barnet Founda�on - Warm Spaces
Bosher Hinton Founda�on
Other Restricted Funds
Total Restricted funds
Unrestricted funds:
Designated funds:
Ofce Rent/Dilapida�ons Reserve
Commuinity Service Fund )Welfare)
Sherrick House Con�ngency
Equaliity Housing - Shared Houses
Maintenance & Refurbishment
Voids
Time Out Reserve
NNLS - Au�sm Project
Covid-19 Con�ngency
Sta�on Road - start-up
Hendon Lane Ofce - improvement fund
Recruitment & Reten�on Ini�a�ves
Total Designated funds
General funds
Total unrestricted funds
Total funds		 At 1 April
2022
£
139
1,796
18,913
11,984
44,542
4,796
14,398
1,971
300
9,946
108,785		 Income
£
30,000
35,000
-
-
7,000
7,000
9,000
1,000
633,947
722,947		 Expenditure
£
-
28,816
33,255
14,398
1,971
300
5,839
7,000
3,539
1,000
643,893
740,011		 Transfers
£
-		 At 31 March
2023
£
139
1,796
20,097
11,984
44,542
6,541
-
-
-
1,161
-
5,461
-
-
91,721
100,000
522
17,403
17,035
-
4,525
-
-
10,000
20,000
169,485
476,286
645,771
737,492

90,000
522
6,084
17,403
17,035
468
5,831
50,000
5,000
10,000
20,000
222,343
382,443
604,786
713,571
-
-
-
-
-
-
645,427
645,427
1,368,374
-
-
135
-
-
468
1,306
10,959
12,868
591,584
604,452
1,344,463		 10,000
-
(5,959)
-
-
(50,000)
5,959
- 40,000
40,000
-
-
100,000
522
17,403
17,035
-
4,525
-
-
10,000
20,000

169,485

476,286
645,771
737,492

38

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 202 4

Purposes of restricted funds

The COPS Ronak Project Reserve Fund is for the purpose of con�nuing Project ac�vi�es. The LDDF Carers Sub Group Reserve Fund is for funding the Valuing Carers Day. The Hate Crime Reserve Fund is for increasing awareness of hate crime.

The Royal Mencap Society EPATS Fund is to support parents of children with special needs. LBB Covid-19 is for costs arising from the pandemic

Baily Thomas grant was towards core costs

John Lyons Charity Open Door is to support parents and carers of young children University College Hospital was to support cancer screening Young Barnet Founda�on Warm Spaces was to protect the vulnerable in cold weather Na�onal Lo�ery is a grant towards Carers Support and Office Support University of Her�ordshire is a grant for a Crea�ve Learning Abili�es Partnership DWP - Access to Work is to support employees with special needs Baily Thomas is a grant towards core costsBKL Founda�on is a contribu�on to the cost of our holiday programme Screwfix Founda�on is for improved facili�es in the shared houses Percy Bilton is a grant for equipment at Sta�on Road

Purposes of designated funds

The Office Rent/Dilapida�on Reserve Fund is for poten�al commitments arising under the Office Lease The Community Service Fund (Welfare) is for special items to support individuals or families lacking other sources. The Equality Housing-Shared Housing Reserve Funds are for improvements to the Houses and excessive voids NNLS Au�sm Project is funding from the New North London Synagogue for those with au�sm. Hendon Lane improvement fund is to enhance the office environment Recruitment and Reten�on for ini�a�ves to improve and encourage respec�vely

16 Reconcilia�on of net income / (expenditure) to net cash flow from opera�ng ac�vi�es

Net income / (expenditure) for the repor�ng period
(as per the statement of fnancial ac�vi�es)
Deprecia�on
Interest, rent and dividends from investments
(Gains)/ losses on investments
(Increase)/ decrease in debtors
Increase/ (decrease) in creditors
Net cash provided by / (used in) opera�ng ac�vi�es		 2024
£
(421)
2,651
(11,178)
3,666
27,732
1,228
23,678		 2023
£
23,921
4,978
(8,789)
14,650
(27,386)
13,306
20,680

39

BARNET MENCAP Notes to the Financial Statements For the year ended 31[st] March 202 4

17 Analysis of cash and cash equivalents

Cash at bank and in hand
Deposits (less than three months)
Total cash and cash equivalents
Opera�ng lease commitments
Total future minimum lease payments under
non-cancellable opera�ng leases are as
follows:
Less than 1 year
1 - 5 years		 At 1 April
2023
£
559,139		 Cash fows
£
34,856		 Other
changes
£		 At 31 Mar
2024
£
593,995
-
593,995
2023
£
65,000
260,000
325,000
559,139 34,856 -
Property
2024
£
65,000
260,000
325,000		 593,995
2023
£
65,000
260,000
325,000

18 Opera�ng lease commitments

19 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. Each member is liable to contribute a sum not exceeding £1 in the event of the charity being wound up.

20 Related party transac�ons

During the year there were related par�es transac�ons as follows:

Name of Key Management Personnel: Samantha Bishop

Gary Bishop (Husband of Samantha Bishop) provided gardening and clearance work to the charity in the amount of £280. (2023: £380)

There are no dona�ons from related par�es which are outside the normal course of business and no restricted dona�ons from related par�es.

40