Company Number 04332965
Charity Number 1091809
Leeds
me
cap
Leeds Mencap
(A Company Limited by Guarantee)
Annual Report and Financial Statements
For the year ended 30 September 2023

Leeds Mencap
Contents
Page
Charity Information.......................................................................................................
Report of the Trustees ..................................................................................................
Independent Auditor's Report................................................................................. 15
Statement of Financial Activities............................................................................20
Balance Sheet..............................................................................................................21
Statement of Cash Flows..........................................................................................22
Notes to the Finonciol Stotements.........................................................................23

Leeds Mencap
Charity Information
Trustees
L Hewson
TBurt
S Clarke
H Cohen
C Murray
K Goldring
E Walsh
Chair
{resigned 22 February 20241
(resigned 3 May 20241
{resigned 7 November 20231
(appointed 28 March 2023
resigned 31 January 2024)
(appointed 7 November 2023)
(appointed 13 March 20241
L Greenwood
W Mccarthy
Chief Executive Officer Cath Lee
Ged Walker
(to 24 February 20231
(from 6 February 20231
Charity number
1091809
Company number
04332965
Principal and registered 20 Vinery Terrace
office
Leeds
LS9 9LU
Auditors
HPH Accountants LLP
54 Bootham
York
Y030 7XZ
Bankers
Barclay Bank plc
Barclays Business Centre
Leeds
LSI IPA

Leeds Mencap
Report of the trustees for the year ended 30 September 2023
The trustees are pleased to present their annual report together with the financial
statements of the charity for the year ended 30 September 2023. These are also
prepared to meet the requirements for a directors, report and financial statements
for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act
2006, the Memorandum and Articles of Association, and the charities Statement of
Recommended Practice (applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicoble in the UK and Republic
of Ireland. FRS 1021 effective l January 2019.
The reference and administrative details on page l of these financial statements
form part of the report of the trustees.
Review of the year by the Chair of trustees
It is good to report that whilst still recovering from the impact of Covid, we were
able to welcome Ged Walker as our new CEO, continue to provide our full range of
services to children, young people and families and to start to look forward to
addressing our 5-year strategic plan which aims to:
improve the reach and increase the range of services, activities and support
we offer.
ensure the operating model of Leeds Mencap is financially sustainable.
be an organisation where everyone feels they belong and are valued for their
contribution.
promote an organisational culture of continual improvement responding to
the needs and views of people who use our services. Everything we do is high
quality and safe.
Many of those who access our family services had struggled due to the isolation
that Covid had imposed upon them and we continued to see the impact of this
isolation and lack of access to services, with a greater demand for support with
communications, social interaction and mental health.
As the difficult funding environment continued, our ability to increase our services
has been limited, however, alongside the ongoing delivery of our specialist nursery
and activities at The Vinery Centre, we have been pleased to extend our reach
through funding received from the Masonic Foundation. This has specifically funded
our Family Support service by providing workshops across Leeds to help parents of
children with SEND to learn new techniques and strategies to support better sleep
and communication, and manage challenging behaviour.
Although the fundraising environment remains challenging, we have been able to
return to a financial model with more diverse income streams, as income from
room hire in our building increased and more nursery places start to be taken up

Leeds Mencap
Report of the trustees for the year ended 30 September 2023 (continued)
again. Although not at pre-pandemic capacity we were pleased to see a return to
higher numbers of children attending nursery, as this provides much needed
stability and support for families. We have also sought to mitigate the impact of
the cost-of-living crisis on our families by implementing only minor increases in
charges for our nursery, youth clubs and playschemes.
The ongoing challenges in recruiting staff for our nursery and holiday playschemes
has also impacted on our ability to run services at full capacity. In order to
understand why staff move on from Leeds Mencap, we have ensured exit
interviews have taken place. Interestingly we found that staff have mainly left to
secure higher paid positions in either specialist education, health or care settings,
and many identified that they wouldn't have been able to do this without the in-
depth experience and support they gained whilst working in the specialist playroom
at Leeds Mencap.
Next year we will continue to focus on improving recruitment and retention of staff,
developing improved feedback from those who use our services and outcome
measures developing our Equality and Diversity Plan. In addition we are aware that
engagement with our wider stakeholders needs to be prioritised, exploring
opportunities for partnerships and this will be a key area for 2023-2024.
People
Two longer serving trustees resigned after the review period. In November 2023,
Howard Cohen left. We are grateful to Howard for his contribution as an effective
first chair of the Finance, Risk and Audit sub-committee, as well as bringing a
parent voice to our deliberations. After nearly 5 years Tim Burt resigned in February
2024. Tim still plays an active role in the charity, attending many of our fundraising
events and brokering relationships with businesses in Leeds, and we thank him for
all his work as a trustee and his continued support.
After 12 years with Leeds Mencap our Family Services Manager, Esme Winston
Little, left the charity in September 2023. During her time here she worked in a
range of roles and has left to work in a Specialist Inclusion Learning Centre, further
developing her career in working with children with additional needs.
Finally, on behalf of the trustees, we offer our most heartfelt thanks to our previous
CEO, Cath Lee, for the many years of dedication and service she has given to the
charity and all that she has done for the communities we serve.
I would olso like to recognise the dedication of the whole of the staff team and to
thank them for their time and commitment in ensuring that our services have
continued to be there for those who most need them, and to the trustees who all
contribute their time as volunteers.
Dr Lesley Hewson OBE
Chair of trustees

Leeds Mencap
Report of the trustees for the year ended 30 September 2023 (continued)
Charitable
ur
ose and
rinci
al activities
The charitable objects guide the trustees in ensuring our work meets charitable
purposes and is of public benefit. They are:
The relief of those in need by reason of youth, age, ill-health, disability,
financial hardship or other disadvantage, in particular but not exclusively
children and young people up to the age of 25 with a leorning disability, and
their families and carers.
Providing or assisting in the provision of facilities in the interests of social
welfare for recreation or other leisure time occupation of individuals who
have need of such facilities by reason of their youth, age, ill-health or
disability, financial hardship or social circumstances with the object of
improving their conditions of life.
Advancing the education of children by providing learning facilities, in
particular but not exclusively through the provision of a nursery and an after
school and holiday club; and
Advancing the education of the wider public in relation to learning
disabilities.
The activities we deliver to achieve these purposes include provision of:
A family support service.
We offer information, advice, guidance, practical and emotional support to parents
and carers of children or young people with learning disabilities.
We also offer training in relevant areas such as sleep and communication skills leg.
Makatonl and parentslcarers hove the opportunity to come together and meet
each other at a weekly coffee morning.
Early Years education for children with and without learning disabilities.
We run a community nursery, Jimbo's Community Nursery, for children in the local
area and a specialist playroom (Hawthorn Playroom) within the nursery for children
from across Leeds with learning disabilities, autism or other developmental delay.
We offer speciolist intensive developmental play sessions in the Hawthorn
Playroom. The sessions provide the children with structured learning in a fun and
safe environment supported by staff who understand how children with additional
needs develop. The playroom lays the foundations for the children to enter
mainstream or specialist education having had the opportunity to develop their
abilities and potential in the same woy as any other child.

Leeds Mencap
Report of the trustees for the year ended 30 September 2023 (continued)
Jimbo's Community Nursery is based in one of the most deprived wards of Leeds
and we hove found in the 6 years since we opened that a higher number of children
than average have delays in their development, as well as barriers to their learning.
We are able to identify these issues early and start the process of getting the
children and their families the additional help and support they need to enable
them to moke the most of the Early Years ploy and education available to them.
Evening activity clubs for children and young people with and without learning
disabilities:
Youth Clubs for children and young people with a learning disability (aged 9 - 18, a
young adult social group for 18- 30sl and a Sibling Support Group for children and
young people who have a brother or sister with a learning disability.
An After School Club is provided as part of the community nursery to offer wrap
around core for children aged 5- 11 who attend local schools.
Holiday clubs and playschemes for children and young people with and without
learning disobilities:
Playschemes are run during school holidays for children and young people with
learning disabilities aged 4 - 18. The playschemes include workshops, themed
days, trips out, discos, outdoor and soft play, sensory activities.
A Holiday Club is run through the nursery for children who live locally. This supports
working families but also helps continue support for families whose children are
vulnerable or at risk and in need throughout the school holidays.
High quality facilities and space for people with and without learning disabilities
to use and bring communities together.
Our building, The Vinery Centre, offers great specialist facilities I'changing Places,
toilet, sensory room, soft playroom, outdoor play area and equipment) and multi-
functional rooms to other organisations that support people with learning
disabilities and groups that need space for a variety of activities. The Vinery Centre
has become well known for being welcoming and flexible-.
Public Benefit
The trustees recognise their duties under the Charities Act 2011 and have referred
to the Charity Commission's guidance on public benefit in planning and reviewing
Leeds Mencap's activities.

Leeds Mencap
Report of the trustees for the year ended 30 September 2023 (continued)
Performance and Achievement
This year we delivered in person services to a total of 572 people {children, young
people, and parentslcarersl, and between October 2022 and September 2023 we:
Supported 21 children aged O- 4 in the specialist playroom.
Delivered ongoing tailored one-to-one advice, support, and guidance to 70
families
Supported 35 families whose children have learning disabilities aged O- 5
through Chats & Tots, our parent support coffee morninglstay and play
sessions
Ran youth clubs and social activities for 52 children and young people with a
learning disability aged 9 - 18
Ran youth clubs and social activities for 28 young adults with a learning
disability aged 18-30 through our Friday Club
Ran holiday playschemes in the school holidays for 221 children with
learning disabilities aged between 4 and 18
Supported 23 children and young people who have a brother or sister with a
learning disability, including regular weekly youth club sessions and holiday
playschemes
Hosted volunteers for a total of 1,558 volunteering hours supporting the
delivery of valuable services in our centre
Loaned 63 pieces of equipment totalling £6,172 through our SEND Toy
Library
A further 269 children benefited from attending the mainstream nursery and
Holiday Club. We were successful in securing significant funding through the
Healthy Holidays scheme again this year. This scheme enables children to continue
to access free school meals throughout the holidays and take part in activities and
outings to broaden their experience. As a result of the funding, we were able to
provide Holiday Club places free of charge to local children who experience
disadvantage.
During this year a massive 2,970 individuals visited the Vinery Centre. Of the total
number of visitors 52¥0 have a learning disability or support someone with a
learning disability.
We continued to deliver work over and above our core offer, and this year we:
We launched our SEND Toy Library, and throughout the year added further
resources to it, further increasing its offer to parents, carers and education
settings.

Leeds Mencap
Report of the trustees for the year ended 30 September 2023 (continued)
We secured funding to develop a new year-long programme of family
support work, which will offer families more holistic services, including a
weekly peer support group, communication workshops, sleep training and
SEND parenting courses.
The centre continued to make its way back towards pre-pandemic use, in
particular with room hire exceeding expectations.
We celebrated the 70th anniversory of the charity, hosting an event which
welcomed project partners, local politicians, previous service users and the
family of the original charity's founder.
Our achievements during the year would not have been possible without the
support of all those who funded and supported us. We ore extremely groteful to
them all. We were also extremely grateful to staff who showed creativity and
innovation, as well as great care in providing support to families.
Chan
es to the Boord
During the reporting year we welcomed one new trustee. Trustees further refined
the way in which the three Sub Committees: Finance, Risk & Audit. Strategy,
Development & Monitoring. and Fundraising, Marketing & Communication, and the
way in which the subcommittees work with the CEO and management team.
Fundraisin
In a time when competition for funding is increasingly tough, our small, but
effective fundraising team work tirelessly to help ensure thot Leeds Mencap can
continue to deliver its services.
This year we have received funding from 28 Trusts and Foundations, which is still
the largest fundraised contribution to the charity. We have also received support
from 12 corporate supporters and one major legacy donation.
We are also grateful for the ongoing commitment of many core supporters who
continue to make regularly monthly donations to the charity.
We do not use third porties in our fundraising, nor do we cold call. We are
registered with the Fundraising Regulator and seek to apply the highest ethical
standards to all our fundraising. No fundraising complaints were received in the
period.
We continue to be immensely grateful for the generosity and commitment of all
our supporters.

Leeds Mencap
Report of the trustees for the year ended 30 September 2023 (continued)
Volunteer
Many volunteers gave up their time to help us, for example, supporting young
people with learning disabilities in the specialist playroom, youth clubs and
playschemes, helping with fundraising, and reception duties. We are greatly
indebted to them for their commitment and support.
Structure Governance and Mana
ement
Governin
document
The organisation is a charitable company limited by guarantee and is governed by
Articles of Association.
Membershi
Under the Articles of Association, the trustees are the only members of the charity.
There is provision for additional categories of member to be created. There may be
up to 12 members who are the directors of the company and who are also charity
trustees for the purposes of charity law. They are set out on page l. All directors
are volunteers and are not remunerated for their services. Directors are drawn
from a variety of backgrounds and include relatives of service users. All are DBS
checked at the enhanced level. Trustees serve a term of 4 years after which they
stand down. They may be reappointed for a further two terms of 4 years. New
trustees are given an induction pack and are invited to attend briefingslinduction
meetings where they are given an overview of the work of the charity and their
duties and responsibilities are clarified. Further training for trustees is arranged as
appropriate. Trustees sign up to a Code of Conduct setting out the standards and
commitments expected of them.
Trustees meet on a regular basis throughout the year, with a minimum of 4 full
Board meetings every year. They are responsible for setting the charity's strategic
goals, budgets and policies and procedures.
anisational structure
Under the Articles of Association, the charity operates a governance and
management model with day-to-day decisions delegated to the chief executive
officer and in turn the managers of each department. The line management of the
chief executive officer is delegated to one of the trustees, usually the Choir. The
trustees may delegate any of their powers or functions to committees which must
contain two or more directors. The terms of any delegation must be recorded in
the minute book and the directors may impose conditions when delegating powers
or functions. Such committees are fully answerable to the full Board.

Leeds Mencap
Report of the trustees for the year ended 30 September 2023 (continued)
During the year the trustees worked through three sub committees:
Finance, Risk and Audit sub-committee
Strategy, Development and Monitoring Su￿coMmittee
Fundraising, Marketing and Communications sub-committee
Trustees are expected to be an active member of one sub-committee in addition to
attending quorterly Board meetings.
Affiliations
Leeds Mencap is affiliated to Royal Mencap Society and has a written partnership
agreement and licence to operate under the Mencap brand. The requirements of
affiliation are to work occording to the volues of Royal Mencop Society and to work
in a constructive way as a member of the wider network of local Mencap groups to
support people with learning disabilities.
Risk Mana
emen
The trustees monitor the major risk areas including governance, financial,
operational, reputational, and environmental risks. As a minimum the risk register
is reviewed on a quarterly basis. We aim to spread the risk associated with income
by developing a range of income sources. We are currently funded through a
combination of contracted work, funding from individuals, charitable trusts and
companies, fundraising events and other income generation activities and continue
to look to increase the number of sources of income. Strong financial controls are
in place.
Key risks include:
Safeguarding - As an organisation working with children, young people and adults
at risk, trustees prioritise scrutiny of practice around safeguarding. Trustees receive
reports on any incidents as a Standing item at their meetings. The trustee
safeguarding lead has regular meetings with the designated safeguarding lead
and, as appropriate, other named people for safeguarding. Officers complete a
self-evaluation exercise against West Yorkshire safeguarding protocols leading to
an action plan for improvement which is shared with the lead trustee for
safeguarding. Sofer recruitment is practlsed, oll stoff and volunteers have
appropriate DBS checks, staff induction includes briefing on safeguarding policy and
procedures, staff and volunteers attend safeguarding training. The trustees
consider a review of safeguarding practice on an annual basis.
Compliance- Leeds Mencap's work is regulated by several bodies including the
Charity Commission, Companies House, Information Commissioner and Ofsted.
Trustees ensure compliance with regulatory requirements through commissioning
specialist advice when appropriate eg, tax advice and employment law advice,

Leeds Mencap
Report of the trustees for the year ended 30 September 2023 (continued)
quarterly monitoring through management reporting, and annual audits by
external bodies for example on health ond sofety.
Liquidity- The trustees consider a cashflow forecast on a quarterly basis and work
to an annual budget against which performance is reviewed monthly. Credit
control management is also considered monthly by manogement and quorterly by
trustees through management reporting.
Remuneration
The directors, who are the charity's trustees and the senior management team
comprise the key management personnel of the charity. Details of directors,
expenses and related party transactions are disclosed in notes 10 and 18 to the
financial stotements. Remuneration for key management roles is benchmarked
with other local organisations of a similar size. The trustees approve an annual
uplift based upon the financial outlook for the next financial year.
Financial Review
Summar
Income for the year was £1,074,20812022: £1,002,426), an increase of 7.16¥0
{2022.. 2.51% decrease). Unrestricted income, moreover, increased by 13.74Yo to
£910,65112022: £800,627) due in large part to room hire business recovering after
the pandemic and more fundraising activity.
Expenditure for the yearwas £1,058,34512022: £1,030,559) which represents an
increase of 2.70¥012022: 2.49 % l. The principal reason being an increase in staffing
costs.
The outcome for the year across all funds was a surplus of £15,86312022: £28,133
deficit). On unrestricted funds, however, which excludes the balance of restricted
funds being carried forward and the application of capital grants and, therefore,
better represents in-year performance there was a deficit of £24,00812022:
£20,489) or 2.64¥0 of in-year unrestricted income (2022: 2.56¥0). This indicates a
roughly similar position despite the reduction in activity funded by restricted funds.
Net current assets at 30 September had decreased by £27.7k to £412,66112022:
£440,331) over the year. The closing cash balance had increased by £63.3k to
£379,56412022.. £316,281) but, when cash investments are included, there was an
effective reduction of £19.9k. The trustees assess that this is sufficient resource to
provide time to pursue o strategy to deliver o sustoinoble long-term future.
10

Leeds Mencap
Report of the trustees for the year ended 30 September 2023 (continued)
Princi
al fundin
sources
The charity's principal funders in the period were Leeds City Council (Shortbreaks
Partnership) for the playschemes, and youth clubs, Leeds City Council for the
Education Healthcare Plan writing contract and a number of charities and trust&
The largest charitable funders were Comic Relief, Leeds Community Foundation,
West Riding Masonic Charities Ltd, Wolfson Foundation, Liz & Terry Bramall
Foundation and the Big Lottery. 20 other trusts and foundations (detailed in note
2}, and a number of companies and individuals also provided essential grants and
donations towards services and equipment. One legacy of £16.7k was received.
Jimbo's community nursery received significant Free Early Education Entitlement
funding via Leeds City Council in addition to private fees.
Investment Polic
As at 30 September 2023 the charity's net current assets were £412,661. The
trustees, investment policy is that short-term investments will be held in cash or
near cash investments and medium-term investments will be in multi-asset
common investment funds. Funds will be transferred to medium term investments
as allowed by the potential demand for working capital whilst we achieve
sustainability. Given current projections and market volatility, £170k was held in
two one-year fixed terms bonds during most of the year. At the balance sheet date
one bond had matured and not been reinvested
Reserves
olic
As at 30 September 2023 the charity had total funds of £2,018,161, of which
£25,882 was restricted. Unrestricted funds, therefore, totalled £1,992,279 and of
this £1,578,923 was designated as a property fund, being the tangible fixed asset
value of the Vinery Centre less the loan secured against it. Unrestricted and
undesignated funds were £413,356, but of this £26,577 represented functional
fixed assets leaving free reserves of £386,779. The long-term liability of the loan
represents 12.5Wo of the carrying value of the land ond buildings of the Vinery
Centre, against which it is secured and designated.
The trustees have reviewed the reserves policy in the context of the financial
challenges experienced during the year and yet to be faced over the next years as
the strategy to achieve a sustainable future is implemented in volatile economic
circumstances. The trustees have resolved to maintain reserves at a minimum
level of three months operating costs which is £257,000 based on the 2023124
budget. This is the level required to maintain short-term liquidity against assured
future income, or to meet specific and limited contingent liabilities for the
organisation when operating in a steady state. The charity's current reserves
exceed the minimum level by £130k but the trustees consider this necessary to
fund the future costs of the recovery strategy and any losses incurred during its
implementation.
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Leeds Mencap
Report of the trustees for the year ended 30 September 2023 (continued)
Strategic Aim 3: Be open to everyone and open to change
Establish systems to capture the views of children and families with lived
experience.
Provide monthly feedback meetings with children and families who use our
services.
Promote Leeds Mencap as a specialist service with staff with specialist skill
Develop staff groups to discuss ideas and issues across services and
workstreams.
Appraisal and development meetings to encourage the sharing of new ideas.
Opportunities for staff to attend external networks or troining events
created.
Review, refresh and embed values so visible to all on the website and in the
centre.
Involve staff at all levels in planning new ways of working.
Equality, Diversity and Inclusion IEDI) training and development
opportunities in place for all staff.
EDI principles are clearly visible in all aspects of the organisation.
Monitoring is consistent across staff and users.
Board and CEO is seen to lead the EDI agenda.
Statement of the responsibilities of the trustees
Company law requires the Board to prepare financial statements for eoch financial
period, which give a true and fair view of the state of affairs of the Company as at
the end of the financial period and of the surplus or deficit of the Company for that
period.
In preparing those financial stotements the Boord is required to:
Select suitable accounting policies and then apply them consistently.
Make judgements and estimates that are reasonable and prudent;
Prepare the financial statements on the going concern basis unless it is
inappropriate to presume that the Company will continue in business.
The directors are responsible for keeping proper accounting records which disclose
with reasonable accuracy at any time the financial position of the company ond
which enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the
company and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
13

Leeds Mencap
Report of the trustees for the year ended 30 September 2023 (continued)
Statement of disclosure to the auditor
The trustees of the company who held office at the date of approval of this annual
report confirm that:
so far as they are aware, there is no relevant audit information, information
needed by the company's auditors in connection with preparing their report,
of which the company's auditors are unaware. and
they have taken all the steps that they ought to have taken as trustees in
order to make themselves aware of any relevant audit information and to
establish that the company's auditors are aware of this information.
Auditors
HPH Accountants LLPwere appointed auditor to the charitable company following
a competitive process in July 2022 and have indicated their willingness to stand for
reappointment at the Annual General Meeting.
Small Company Rules
This report has been prepared in accordance with the special provisions of Part 15
of the Companies Act 2006 relating to small companies. It was approved by the
board of trustees and signed on its behalf.
Dr Lesley Hewson OBE
Chair
Date: 5 June 2024
14

Leeds Mencap
IndependentAuditors' Report to the Members of Leeds Mencap
Opinion
We have audited the financial statements of Leeds Mencap for the year ended 30
September 2023 which comprises the Statement of Financial Activities, the Balance
Sheet, the Cash Flow Statement, and notes to the financial statements, including
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 Standard 102 The Financial Reporting
Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the stote of the charitable company's affoirs os ot
30 September 2023 and of its incoming resources and application of
resources, including its income and expenditure for the year then ended;
have been properly prepared in accordance with United Kingdom Generally
Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies
Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing
{UK) IISAS (UK)) and applicable law. Our responsibilities under those standards are
further described in the Auditor's responsibilities for the audit of the financial
statements section of our report. We are independent of the charitable company in
accordance with the ethical requirements that are relevant to our audit of the
financial statements 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 the 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, we have concluded that the trustees, use of
the going concern basis of accounting in the preparation of the financial
statements is appropriate.
Based on the work we have performed, we have not identified any material
uncertainties relating to events or conditions that, individually or collectively, may
cast significant doubt on the charitable company'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.
15

Leeds Mencap
Independent Auditors, Report to the Members of Leeds Mencap (continued)
Our responsibilities and the responsibilities of the trustees with respect to going
concern are described in the relevant sections of this report.
Other information
The trustees are responsible for the other information contained within the annual
report. The other information comprises the information included in the annual
report, other than the financial statements and our auditor's report thereon. 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 the other information and, in doing so, consider
whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be
materially misstated. If we identify such material inconsistencies or apparent
material misstatements, we are required to determine whether this gives rise to a
material misstatement in the financial statements themselves. If, based on the
work we have performed, we conclude that there is a material misstatement of this
other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion based on the work undertaken in the course of our audit
the information given in the trustees, report, which includes the directors,
report prepared for the purposes of company law, for the financial year for
which the financial statements are prepared is consistent with the financial
Statements. and
the directors, report included within the trustees, report have been prepared
in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In light of the knowledge and understanding of the charitable company and its
environment obtained in the course of the audit, we have not identified material
misstatements 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 hove not been kept. or
the financial statements are not in agreement with the accounting records
and returns; or
16

Leeds Mencap
Independent Auditors, Report to the Members of Leeds Mencap (continued)
certain disclosures of trustees, remuneration specified by law are not made;
or
we have not received all the information and explonotions we require for our
audit. or
the trustees were not entitled to prepare the financial statements in
accordance with the small companies regime and take advantage of the
small companies exemption in preparing the trustees, report.
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement set out on page
13, the trustees (who are also the directors of the charitable company for the
purposes of company lawl 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 determine is necessary to enable the preparation of
financial statements that are free from material misstatement, whether due to
fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the
charitable company's ability to continue as a going concern, disclosing, as
applicable, matters related to going concern 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 alternative 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, 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.
Irregularities, including fraud, are 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 irregularities, including fraud. The
extent to which our procedures are capable of detecting irregularities, including
fraud is detailed below..
17

Leeds Mencap
Independent Auditors, Report to the Members of Leeds Mencap (continued)
We obtained an understanding of the legal and regulatory frameworks
within which the company operates, focusing on those laws and regulations
that have a direct effect on the determination of material amounts and
disclosures in the financial statements. The laws and regulations we
considered in this context were the Companies Act 2006 together with the
Charities Statement of Recommended Practice IFRS1021. We assessed the
required compliance with these laws and regulations as part of our audit
procedures on the related financial statement items.
In addition, we considered provisions of other laws and regulations that do
not have a direct effect on the financial statements but compliance with
which might be fundamental to the charitable company's ability to operate
or to avoid a material penalty. The laws and regulations we considered in
this context were Childcare Act 2006, Health and Safety legislation,
Employment legislation, Charity Commission regulations and General Data
Protection Regulation IGDPRI.
Auditing standords limit the required audit procedures to identify non-
compliance with these laws and regulations to enquiry of the Trustees and
other management and inspection of regulatory and legal correspondence, if
any.
We olso considered the opportunities and incentives that may exist within
the charitable company for fraud.
We identified the greatest risk of material impact on the financial
Statements from irregularities, including froud, to be the override of controls
by management and income recognition.
In response to the risk of irregularities and non-compliance with laws and
regulations and risk of fraud, we designed procedures which included but were not
limited to.. sample testing on the posting of journals, timing ond recognition of
income, review of trustee's minutes and any correspondence with regulators.
Owing to the inherent limitations of on audit, there is an unavoidable risk that we
may not have detected some material misstatements in the financial statements,
even though we have properly planned and performed our audit in accordance with
auditing standards. We are not responsible for preventing non-compliance and
cannot be expected to detect non-compliance with all laws and regulations. These
inherent limitations are particularly significant in the case of misstatement
resulting from fraud as this may involve sophisticated schemes designed to avoid
detection, including deliberate failure to record transactions, collusion, or the
provision of intentional misrepresentations. We are not responsible for preventing
fraud and cannot be expected to detect all fraud.
18

Leeds Mencap
Independent Auditors, Report to the Members of Leeds Mencap (continued)
A further description of our responsibilities for the audit of the financial statements
is located on the Financial Reporting Council's website ot:
www.frc.or
auditorsres
onsibilitie& This description 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 might state to the charitable company's members
those matters we are required to state to them in an auditor's report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than the charitable company and the charitable
company's members as a body, for our audit work, for this report, or for the
opinions we have formed.
Sarah Wearing (Senior Statutory Auditor)
For and on behalf of HPH, Statutory Auditor
54 Bootham
York
Y030 7XZ
19

Leeds Mencap
Statement of Financial Activities (including Income and Expenditure Account) for the year ended 30 September 2023
For the
ear ended 30 Se
tember 2023
For the
ear ended 30 Se
Unrestricted Restricted
Total
Unrestricted Restricted
funds
funds
funds
funds
funds
tember 2022
Total
funds
Note
Income
Grants, donations ond legacies
Choritoble octivities
Other activities
Investment income
Total income
44,770
713,428
148,916
3,537
910,651
163,557
208,327
713,428
148,916
3,537
163,557 1,074.208
55,702
654,097
90,828
185,894
15,905
241,596
670,002
90,828
800,627
201,799 1,002,426
Expenditure
Raising funds
Choritoble octivities
Total expenditure
63,671
870,988
934,659
63.671
123,686
994,674
123,686 1,058.345
67,948
753,168
821,116
67.948
209,443
962,611
209,443 1,030,559
Net incomel(expenditure) for the year before
transfers
(24,008)
39,871
15,863
(20,489)
(7,644) (28,133)
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forword
16
Total funds carried forward
16
All activities derive from continuing operations.
The notes on pages 23 to 41 form part of these financial statements.
The statement of financial activities also complies with the requirement for an income and expenditure account under the
Companies Act 2006.
The statement of financial activities includes all gains and losses recognised in the yeor.
60,320
36,312
(60,3201
(20,4491
15,863
(20,4891
(7,644) (28,1331
1.955.967
1,992,279
46,331 2.002.298
25,882 2,018,161
1.976.456
1,955,967
53,975 2,030.431
46,331 2,002,298
20

Leeds Mencap
Balance Sheet as at 30 September 2023
30 September
2023
30 September
2022
Note
Fixed assets
Tongible assets
li
1,831,833
1,818,818
Current ossets
Debtors
Investments
Cash at bank and in hand
12
60,437
86,831
379.564
526,832
35,308
170,000
316.281
521,589
Creditors: Amounts falling due
within one yeor
Net current assets
13 1114,171)
181,258)
412,661
440,331
Totol assets less current liabilities
2,244,494
2,259,149
Creditors: Amounts folling due
after more than one
ear
Total net assets
14
(226,3331
{256,851)
2,018,161
2,002,298
Funds:
Restricted funds
15
25,882
46,331
Unrestricted funds
General funds
Designoted funds
Total unrestrbrted funds
15
413,356
15 1,578,923
423,218
1,532,749
1,992,279
1,955,967
Total funds
15
2,018,161
2,002,298
These financial statements have been prepared in accordance with the special
provisions of Part 15 of the Companies Act 2006 relating to small companies and
were approved by the Board on 5 June 2024 and signed on its behalf.
Dr Lesley Hewson OBE
Directorlchair
Company registration number 04332965
21

Leeds Mencap
Statement of Cash Flows for the year ended 30 September 2023
2023
2022
Note
Cash flows from operating artivities
Net cash provided byl(used in) operating
octivities
19
71,938 (26,584)
Cash flows from investing activities
Interest income
Purchase of property, plant and equipment
Proceeds from sole of investments
Purchase of investments
Net cash provided byl{used in) investing
activities
3,537
(63,3661 (5,5421
83,169
1170,0001
23,340 1175,542)
Cash flows from financing activities
Repayment of borrowings
Net cash (used in) financin
(31,9951 (35,178)
131,9951 {35,1781
activities
Change in cash ond cash equivalents in the
year
Cash and cash equivalents at the beginning of
the yeor
Cash and cosh equivalents at the end of the
year
63,283 1237,304)
316,281 553,585
379,564 316,281
22

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023
Accounting policies
The principal accounting policies adopted, judgements and key sources of
estimation in the preparation of the financial statements are as follows:
Company Information
Leeds Mencap is a Company Limited by Guarantee and is also a registered charity.
The registered office is 20 Vinery Terrace, East End Park, Leeds, LS9 9LU.
Each member of the company has undertaken to contribute such amount as may
be required not exceeding £1 to the assets of the charitable company in the event
of its being wound up while he or she is a member, or within one year after he or
she ceases to be a member.
Functional currency
The financial statements ore prepared in sterling which is the functional currency of
the charity. Monetary amounts in these financial statements are rounded to the
nearest £1.
Basis of preparation of the financial statements
The financial statements have been prepared in accordance with the 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 IFRS 10211 {effective l January 20191- (Charities SORP IFRS
1021), the Financial Reporting Standard opplicoble in the UK and Republic of Ireland
{FRS 1021 and the Companies Act 2006.
Leeds Mencap meets the definition of a public benefit entity under FRS 102. The
financial statements have been prepared under the historical cost convention,
modified to include certain financial instruments at fair volue. The principal
accounting policies adopted are set out below.
Going concern
The charity reported an outflow of cash of £19,886, net of cash investments, in the
year to September 2023. The trustees recognise that the charity's ongoing
activities operate at a deficit and will erode the organisation's cash position over
time. The trustees have set in place a recovery strategy, which is discussed on
page 12 of the trustees, annual report, to improve the efficiency and sustainability
of the charity.
The trustees have prepared financial projections, taking into consideration a
prudent view of the strategic review actions, the continued cash requirements of
ongoing activities until sustainability is reached and the current economic climate.
This gives assurance that adequate financial resources are available to enable the
charity to continue in operationol existence for the foreseeable future.
23

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
Consequently the financiol statements have been prepared on the basis that the
charity is a going concern.
Income
Income is recognised when the charity has entitlement to the funds, any
performance conditions attached to the items of income have been met, it is
probable that the income will be received and the amount can be quantified with
reasonable accuracy.
Donations and legacies, which include grants, are included in the Statement of
Financial Activities ISOFAI when it is probable that the funds will be received
and that they can be measured with sufficient reliability.
Grants, including grants for the purchase of fixed assets, are recognised in full
in the SOFA in the period in which they are receivable.
The value of services provided by volunteers is not included.
Trading and investment income is accounted for on an accruals basis.
Where income is received specifically for expenditure in a future accounting
period that amount is deferred.
Expenditure
Expenditure is recognised in the period in which it is incurred. Expenditure includes
attributable VAT which cannot be recovered:
Charitable expenditure comprises those costs incurred by the charity in the
delivery of its activities and services for its beneficiaries. It includes both costs
that can be directly allocated to such activities and those costs of an indirect
nature necessary to support them.
Support costs comprise all non-attributable costs including Finance, Human
Resources, Information Technology and Administration. These costs have been
allocated across activities either directly or based on usage as set out in note 8.
Staff costs
The costs of short-term employee benefits are recognised as a liability and an
expense where settlement of obligations does not fall within the same period.
Termination benefits are recognised immediately as an expense when the charity is
demonstrably committed to terminate the employment of on employee or to
provide termination benefits.
Pension costs
The charity operates a defined contribution scheme for its employees. Contributions
are charged as an expense to the SOFA in the period in which they fall due.
Fund accounting
Funds held by the charity are either:
24

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
General funds.. Unrestricted funds are donations and other incoming resources
receivable or generated for the objects of the charity without further specified
purpose and are available as general funds.
Designated funds.. Designated funds are unrestricted funds which have been set
aside by the executive committee for a specific purpose.
Restricted funds." Restricted funds are to be used for specific purposes as laid down
by the donor or through the terms of an appeal. Expenditure which meets these
criteria is charged to the fund, together with a fair allocation of management and
support costs.
Operating leases
The charity classifies the lease of printing equipment as operating leases. the title
to the equipment remains with the lessor. Rentals are charged on a straight line
basis over the term of the lease. (There were no continuing leases at the end of the
yearl
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation
is provided at the following annual rates in order to write off fixed assets, less their
residual value, over their estimated useful lives..
Plant and equipment
Office equipment
Motor vehicles
Freehold buildings
20Yo reducing balance
15% reducing balance
25Yo reducing balance
2% straight line
Individual tangible assets are capitalised if costing in excess of £1,000.
Freehold land is not depreciated.
Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial
Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all
of its financial instruments.
Current asset investments
Current asset investments are cash deposits with maturity dates longer than three
months but not greater than one yeor. Their value is measured at cost which, by
definition, is also their redemption value and interest is recognised when receivable.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid
investments with a short moturity held for working capital. Any bank overdrafts are
shown within borrowings in current liabilities.
25

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
Debtors
Trade and other debtors are recognised at the settlement amount due ofter any
trade discount offered. Prepayments are valued at the amount prepaid.
Financial assets, other than those held at fair value through profit and loss, are
assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of
one or more events that occurred after the initial recognition of the financial asset,
the estimated future cash flows have been affected. Any impairment loss is
recognised in the income and expenditure account.
Financial assets are 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.
Creditors loans and provisions
Creditors, loans and provisions are recognised where the charity has a present
obligation resulting from a past event that will probably result in the transfer of
funds to a third party and the amount due to settle the obligation can be measured
or estimated reliably. Creditors, loans and provisions are normally recognised at
their settlement amount after allowing for any trade discounts due.
Financial liabilities are only derecognised when, and only when, the charity's
obligations are discharged, cancelled or they expire.
Amounts recognised as provisions are best estimates of the consideration required
to settle the present obligation at the reporting end date, taking into account the
risks and uncertainties surrounding the obligation.
Critical Accounting Estimates and Judgements
In the application of the charity's accounting policies, the trustees are required to
makejudgements, estimates and assumptions about the carrying amount of assets
and liabilities that are not readily apparent from other sources. The estimates and
associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis.
Revisions to accounting estimates are recognised in the period in which the
estimate is revised, if the revision affects only that period, or in the period of the
revision ond future periods if the revision affects both current ond future periods.
26

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
The trustees have judged thot the following estimates or ossumptions have a
significant risk of causing a material adjustment to the carrying amount of assets
and liabilities:
Freehold
ro
ert
valuations
The freehold propety held by the charity was revalued during the period to 30
September 2018 as disclosed in note 11 to the financial statements.
The Vinery Centre was revalued in the period to 30 September 2018. Given that
there is no intention to sell and its specialist nature, having being designed and
built specifically for the charity, market value is not considered an appropriate
valuation basis. Accordingly the land was valued at historic cost and the building
revalued downward to its depreciated replacement value. Depreciation on the
freehold building hos been charged in the yeor to 30 September 2023.
27

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
Grants, donations and legacies
Unrestricted Restrict•d
funds
funds
2023 Unrestricted R•stricted
Total
funds
funds
2022
Tottsl
Do￿tIOnS
Legacies
Donations through event
fundraisin9
Grants=
Asdo Foundotion
g Loltery Fund
Chorles Brotherton Trust
Children in need
Comic Relief
Dovid Fomily Foundotion
Douglos Arter Foundation
Groundwork UK
Hoppy Doy5 Children's Charity
John R Murray Charitable Trust
Leeds Civic Trust
Leeds Community Foundotion
Liz & Terry Bromoll Foundolion
Marsh Charities
RMSISport England
Rotory Club of Leeds
Samuel Storey Tust
Screwfix Foundotion
Sir George Martin Trust
Sir Jules Thorn Trust
Sovereign Heulth Core
Stella Symons Charitable Trust
The Colmcott Trust
The Charles & Elsie Sykes Trust
The Co-operative Foundotion
The Dovid Solomorts Choritoble
Trust
The George A Moore Foundation
The Kaye Charity
The Mollie Croysdole Trust
The Morrisons Foundation
The Percy Bilton Charity
Vickers Stoff Choritable Fund
Voluntory Action Leeds
Wodes Chority
Wesl RidiThJ Mosonic Charities
Ltd
Windmill Community Tfansport
Wolfson Foundation
16,908
16,667
68
16,976
16,667
16,193
21,323
15,259
31,452
21.323
10,445
10,445
11,736
11,736
825
825
10,000 io,(
175
175
500
20,064
20.064
3,000 3,000
500
5(M)
1.031
1,031
790
790
5.CKJO 5,1)Jo
175
9,986
71.221
175
9,986
71.221
500
450
450
27,948
20,665
10,000
20,665
io,¢))o
250
27,948
250
6,640
16,380
200
6.640
16,380
200
5,936
5,936
5,C(K1 5,C¥)O
3,000 3,(M)o
3.cw 3,1))o
2,Cth 2.000
250
250
1.766
1,766
1,576
1.576
I,C￿ i,o)o
2,500
2.250
2,500
2,250
22,384
22,384
743
743
8,3Crf)
8.300
3,Crt)0 3,C¥)O
24.819
24.819
38,000
38,￿0
44,770
163,597 208,327
55,702
185,894 241,596
The charity benefits greatly from the involvement and enthusiastic support of a
number of volunteers. In accordance with FRS 102 the economic contribution of
volunteers is not recognised in the financial statements.
28

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
Income from charitable activities
Unrestricted Restricted
funds
funds
2023 Unrestricted Restrirted
Totol
funds
funds
2022
Total
Contracts
Other fees and char
582,993
130,435
713,428
582,993
130,435
713,428
456,108
197,989
654,097
15,905
472,013
197,989
670,002
es
Other activities
Unrestricted Restrirted
funds
funds
2023 Unrestrirted Restrirted
Total
funds
funds
2022
Totol
Fundraising octivities
Licence incomelother grant
Rent receivoble
24,966
2.823
121,127
148,916
24,966
2.823
121,127
148,916
5,219
2.915
82,694
90,828
5,219
2.915
82,694
90,828
Expenditure on mising funds
Unrestricted Restricted 2023 Unrestricted Restricted 2022
funds
funds
Total
funds
funds Total
Interest beoring
deposit accounts
3,537
3,537
3.537
3.537
Expenditure on mising funds
Unrestricted Restricted
funds
fund5
2023 Unrestrlrted Re5trirted
Total
fund5
funds
2022
Total
Expenditure on raising
funds Idirectl
ort costs (Note 81
47,037
16,634
63,671
47,037
16,634
63,671
51,638
16,310
67,948
51,638
16,310
67,948
29

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
7. Expenditure on charitable activities
Family
support
Early
Yearsl
Childcare
General
ond
other
activities
Totol
2023
Costs dirertly allocated to activitie5:
Activities
Wages and related costs
Estoblishment expenses
Administrotive expenses
Su
ort costs (Note 8)
16,453
169,020
3,306
934
60,187
249,900
46,501
372,337
918
2,817
171,354
593,927
(18,0661
55,613
31,700
9,523
72,077
150,847
44,888
596,970
35.924
13.274
303.618
994,674
Choritable Activies - 2022
Family
support
Early
Yearsl
Childcare
General
and
other
Total
2022
Costs directly allocated to activities:
Activities
Woges ond related costs
Establishment expenses
Administrative expenses
ort costs (Note 8)
14,948
161,537
4,083
2,916
50,627
234,111
59,604
352,596
1,212
2,841
144,665
560,918
17,660
56,305
24,654
5,637
63,326
167,582
92,212
570,438
29,949
11,394
258,618
962,611
30

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
Analysis of support costs
Allocotion of costs
Bosis of General Goverrbance
allocation
support
Total
2023
Administrative expenses
Management expenses
Estoblishment ex
enses
Time
Time
Floor oreo
55,011
125,604
133,551
314,166
6,086
61,097
125,604
133,551
6,086 320,252
Apportionment of costs
Raising
funds
Charitable
activities
Total
2023
ort COStS
16,634
16,634
303,618
303,618
320,252
320,252
Ar￿lysIS of support costs- 2022
Allocotion of costs
Basis of General Governance
allocation
support
Total
2022
Administrative expenses
Monogement expenses
Estoblishment ex
enses
Time
Time
Floor oreo
48,918
103,361
117,109
269,388
5,540
54,458
103,361
117,109
5,540 274,928
Apportionment of costs
Raising
funds
Charitable
activities
Total
2022
ort costs
16,310
16,310
258,618
258,618
274,928
274,928
Support costs include, categorised as management expenses, bank loan interest of
£17,99412022: £10,096}.
31

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
Net (expenditure) for the year
This is stated after charging:
2023
2022
Auditors, remuneration:
Audit services
reciation of tan
4.565
50,351
4,150
38,776
ible fixed ossets
10. Employees and trustees
The overoge monthly number of employees during the year wos os follows:
2023
Number
2022
Number
Fundraising
Choritable activities
Governance
55
56
60
61
The average number of employees, on a full-time equivalent basis, during the
year was as follows:
2023
Number
FTE
2022
Number
FTE
Fundroising
Charitable activities
Governonce
43
39
48
43
32

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
Stoff costs during the year were as follows:
2023
2022
Wages and salories
Employer's Nl
Pension costs
739,168
41,349
12,556
793,073
697,946
38,951
11,734
748,631
No employee earned £60,000 or more per annum during the yeor (2022: no
employeel.
None of the trustees received remunerotion or benefits for their services during
the year (2022: no trustee). No expenses were reimbursed to trustees (2022:
£143).
The key monagement personnel of Leeds Mencop are the Trustees, the Chief
Executive, the Finance Monoger ond the Fomily Services Monoger. The totol
employee benefits of the key monogement personnel of the charity for the
year were £126,982 {2022: £109,711).
33

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
11. Tangible fixed assets
Freehold
land and
buildings
Plant and
Office
Equipment equipment
Total
Cost or valuation
At l October 2022
Additions
Disposals
Revaluations
At 30 September 2023
1,920,000
49,446
63,366
53,478 2,022,924
63,366
1,920,000
112.812
53.478 2,086,290
Depreciation and
impaiments
At l October 2022
Disposals
Depreciation
oirment
At 30 September 2023
130,400
35,576
38,130
204,106
32,61)0
15,448
2,303
50,351
163,000
51,024
40,433
254,457
Net book values
At 30 Se tember 2022
At 30 September 2023
1,789,600
1,757,000
13,870
61,788
15,348 1,818,818
13,045 1,831,833
The Winery Centre was revalued on the basis of depreciated replacement cost as of
30 September 2018. Following o professional opproisal of the property ond after
careful analysis of the construction costs incurred in 2016, the replocement cost
wos determined to be £1,920,000 compared to a book value of £2,414,278 ond an
impoirment was recognised in the period to September 2018. Depreciation on the
freehold building hos been chorged in the subsequent occounting periods.
Had the Vinery Centre freehold lond and buildings not been revalued, the carrying
value ot 30 September 2023 under the historicol cost method would have been
E2,190,668
34

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
12. Debtor5
2023
2022
Trade debtors
Prepayments and occrued income
Other debtors
51,448 23,317
8,989 11.991
60,437 35,308
13. Creditors: amounts falling due within one year
2023
2022
Bank loans
Trode creditors
Toxotion and sociol security
Other creditors
Accruols
Deferred income Inote 13A)
33,541
10,731
13,925
5,348
33,124
17,502
114,171
35.018
11,420
11,047
3,673
19,830
270
81,258
13A. Deferred income
2023
2022
At l October 2022
Amount released to income
Amount deferred in the
eriod
At30Se
tember 2023
270
12701
17,502
17,502
14.442
(14,442)
270
270
35

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
14. Creditors: amounts falling due after more than one year
2023
2022
Secured bank loan {folling due in less thon 2 years)
Secured bank loan Ifallin
due between 2 and 5
ears)
36,235
36,216
190,098 220,635
226,333 256,851
The bank loan is provided by Barclays Bank plc and is secured by a first legal charge
over land at The Vinery Centre, 20 Vinery Terrace, Leeds. Interest is charged
monthly at 2.5 % over the Bank of England base rate. The term is 5 years, although
repayments are calculated on the basis of a 10 year repayment profile. The bank
agreed a capital repayment holiday of 12 months from 18 December 2019,
meaning the first repayment was made in January 2021. whilst the loan was
interest only, the charity settled interest costs as they fell due.
36

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
15. Movement in funds
Balonce at
l October
2022
Income
Expenditure Tmnsfers
Gains
Balonce at
ond 30 September
losses
2023
Restrirted funds:
Hawthorn Fund
Rotory Club of Leeds
Other
6,004
18,493
16,0041
118,4931
Fornily Support
Comic Relief
WR Mosonic Chorities
Other
13.692
20,064
24,819
15,766
129,4441
112,4091
113,267)
4,312
12,410
3.370
871
Chlldcaro
Moriisons Foundotion
Other
22,384
1641 122,3201
120,6651
20,665
Youth Activities
Children in Need (Sibsl
Youth Clubs
9,384
19,3841
113.9561
14,746
790
Other
Wolfson Foundotion
Other
Total restricted funds ot
30 September 2023
38,000
5,000
138,C(JOI
46,331
163,557
1123,6861 160,3201
25,882
Une5tricted funds:
Designated funds
Vinery Centre - Property 1,532,749
1,532,749
144,6641
144,6641
90,838
90,838
1,578,923
1,578,923
Generol funds
Total unrestricted funds
at 30 September 2023
423,218
910,651
1889,9951
130,5181
413,356
1,955,967
910,651
1934,6591
60,320
1,992,279
37

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
Movement in fvnds- 2022
Balonte ot
l Ortober
2021
Income
Expenditure
Trnnsfers
Gains
Balance ot
and 30 Septernber
losse5
2022
Restrirted funds:
Hawthorn Fund
LCF ljimbo's fund)
Rotory Club of Leeds
Other
10,513
110,5131
116,3801
{3,0￿)
16,380
3,000
Family Support
Comic Relief
Other
16,3411
17.150
71,22 1
8,216
151,1881
124,4951
13,692
871
Childcare
Morrisons Foundation
Other
22,384
44,032
22,384
144,0321
Youth Activities
Children in Need Isibsl
Youth Clubs
10,153
9,986
2,375
110.7551
12,3751
9,384
Cornmunity Hub Projecuother
Leeds City Council
Other
Totol restrirted funds ¢rt
30 Septernber 2022
22,5(K)
122,5001
124,2051
24,205
53,975
201,799
1209,4431
46,331
Unestrirted funds:
Designoted funds
Vinery Centre - Property 1,531,135
Contin
enc
reserve
250,000
1,781,135
1.614
1.532.749
1250,0001
1,614 1250.0001
1,532,749
Generol fvnds
Total unrestrirted funds
at30Se
tember 2022
195,321
81X),627
1822,7301
250.(HJ
423,218
1,976,456
800,627
1821,1161
1,955,967
38

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
Purpose of restricted funds:
Hawthorn
Fund:
Funds to be used for staffing, running and equipment costs of the
specialist playroom for young children with a learning disability,
or for specialist support to children with learning disabilities or
development delay in the community nursery, and the costs of
providing support to their families.
Funds to be used for the staffing, running and equipment costs of
support services provided to parents and carers of people with
learning disabilities and their wider families.
Funds specifically for Jimbo's Community Nursery, operated by
Leeds Mencap.
Funds for staffing, running and equipment costs for our different
clubs and activities for children and young people with learning
disabilities or their siblings.
Funds received for capital works. The Wolfson Foundotion grant
was for the installation of solar panels: on completion of the work
it was transferred to the designated Vinery Centre property fund
to fund current and future depreciation.
Community Funds for staffing and running the Hub Project, in partnership with
Hub
other community organisations in the Burmantofts & Richmond
Projectlother Hill area of East Leeds, in response to needs presented by the
Covid-19 pandemic.
Purpose of designated (unrestricted) funds:
Family
Support:
Childcare:
Youth
Activitie&
Other
Property
Funds:
The Vinery Centre is the charity's principal functional fixed asset.
The designated fund is maintained at a value equivalent to the net
book value of the Vinery Centre land and buildings, less the long
term liability value of the bank loan secured against it. Much of
the fund was sourced through restricted grants and donations, the
application of which, in the acquisition of the Centre, discharged
the restrictions. The expenditure allocated to this fund is the
annual depreciation charge.
Contingency The trustees designated this fund from the proceeds of the sale of
reserve:
the Rookery in October 2019 as a backstop reserve to support the
organisation's journey to sustainability. It was released in 2022,
following a review of the Reserves Policy, and now forms part of
the free reserves held by the charity.
39

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
16. Analysis of net assets by fund
Tongible Net current Long terni
As at 30 September 2023 ￿ed ossets
assets
liabilities
Total
Restricted funds:
25,882
25,882
Unestricted funds:
Generol
Designated
26,577
1,805,256
1,831,833
386,779
413,356
(226,3331 1,578,923
(226,3331 2,018,161
412,661
As at 30 September 2022
Tongible Net current Long temi
f￿ed assets
assets
liobilities
Total
Restricted funds:
46,331
46,331
Unestricted funds:
Generol
Desi
nated
29,218
1,789,600
1,818,818
394,000
423.218
(256,8511 1,532,749
440,331 (256,8511 2,002,298
17. Taxation
Leeds Mencap is a registered chority and os such is a chority within the meaning of
schedule 6 of the Finance Act 2010. Accordingly, it is potentially entitled to tax
exemption under part 11 of the Corporation Tax Act 2010 or section 256 of the
Taxation of Chargeable Gains Act 1992 in respect of income and gains arising.
18. Related party transactions
During the year the charitable company paid £6,329 (2022- £nil) to Ison Harrison
Ltd for professional services, a firm in which a trustee, Tim Burt, is a partner. As at
30 September 2023 there was £nil (2022 £nil) owing to Ison Harrison Ltd. Trustees,
expenses are disclosed in note 10 to the financial statements. There are no other
related party transactions to disclose in the financial statements.
40

Leeds Mencap
Notes to the Financial Statements
for the year ended 30 September 2023 (continued)
19. Reconciliation of net movements in funds to net cash flow from operating
activities
2023
2022
Net movement in funds
Add back depreciation
Deduct interest income shown in investing
octivities
Ilncreose)IDecrease in debtors
IncreosellDecreosel in creditors
15,863
50,351
{28,1331
38,776
(3,5371
125,129)
34,390
71,938
111,8911
125,3361
(26,5841
20. Analysis of cash and cash equivalent5
2023
2022
Cash in hand
379,564
379,564
316,281
316,281
21. Analysis of changes in net debt
l October
2022
Other non- 30 September
cash changes
2023
Cashflows
Cosh ot bonk and in hond
316,281
35,018
63,283
131,995)
379,564
33,541
Bonk loon folling due within l yeor
Secured bonk loon Ifolling due
in less thon 5 yeors)
30,518
256,851
(30,518)
226,333
608,150
31,288
639,438
41