Registered number: 4504051 Charity number: 1094666
## Elmbridge Mencap
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
## ELMBRIDGE MENCAP
## CONTENTS
||Page|
|---|---|
|Reference and Administrative Details of the Charity, its Trustees and Advisers|1|
|Trustees' Report|2 - 6|
|Independent Examiner's Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the Financial Statements|10 - 22|
## ELMBRIDGE MENCAP
## REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024
||
FOR THE YEAR ENDED 31 DECEMBER 2024|
|---|---|
|Trustees|Dr P Walsh, Chair|
||Ms C Pease, Vice Chair|
||Mr H Tomkins, Treasurer|
||Mr J Reeves, Trustee (resigned 10 October 2024)|
||Ms E Rigden, Trustee|
||Mr J Richardson, Trustee|
||Mr B Skinner, Trustee|
||Mr N Blake, Trustee|
||Ms L Taylorson, Trustee|
||Mr P Inkpen, Trustee|
||Mr P Sanders, Trustee|
Company registered number 4504051 Charity registered number 1094666 Registered office Burview Hall Queens Road Walton on Thames Surrey KT12 5AB Company secretary Mr P Sanders Independent Examiner TWP Accounting LLP Chartered Accountants and Statutory Auditors The Old Rectory Church Street Weybridge Surrey KT13 8DE
Page 1
## ELMBRIDGE MENCAP
## TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees are pleased to present their annual Trustees’ report and the Financial Statements of Elmbridge Mencap (“the charity”) for the year ended 31 December 2024, which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.
The Financial Statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
## Objectives and activities
## a. Governing Document
Elmbridge Mencap is a charitable company limited by guarantee, incorporated on 6 August 2002 and registered as a charity on 18 November 2002. The charity was established under its Memorandum and Articles of Association. In the event of the charity being wound up, members may be required to contribute an amount not exceeding £1. Elmbridge Mencap is an independent charity affiliated to the Royal Mencap Society.
## b. Appointment of Trustees
The Articles of Association allow for a maximum of 16 Trustees. Honorary officers are elected from the membership at the AGM until the next AGM, when they are eligible for re-appointment. Trustees serve for a period of three years with one third standing down each year. The Trustees have the power to co-opt a member at any time to fill a vacancy, provided that not more than one-third of the Trustees would be co-opted members. All members are circulated with invitations to nominate Trustees prior to the AGM advising them of the retiring Trustees and requesting nominations for the AGM.
## c. Trustee induction and training
New Trustees are given copies of the Memorandum and Articles of Association, latest accounts and details of current financial standing, and Charity Commission literature regarding their legal obligations under charity and company law, and informed of any changes as and when they become known. They are also given copies of all current policies agreed by the Charity. All Trustees are kept informed about, and vote for, the adoption or otherwise of the annual budget, and are encouraged to attend external training events which could improve their role as Trustees.
Page 2
ELMBRIDGE MENCAP
## TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
## Objectives and activities (continued)
## d. Organisation
The Board of Trustees, which normally meets ten times a year, administer the charity and are responsible for all major decisions of the charity regarding activities, pricing, staff salaries, capital expenditure and investment of funds as well as the strategic direction and policy of the charity. Job specifications give clear detail of roles and responsibilities.
## Risk Management
The Trustees have a risk management process which comprises:
A regular review of the risks the charity may face, both financial and non-financial. This appears as a standing item on the agenda of every executive committee meeting of Trustees. Procedures are in place to minimise the impact should those risks occur.
At the present time the Trustees believe that there are no risks connected with the internal management of the charity beyond those of staff dishonesty, which are managed by supervision of income and accounting functions and internal control processes and are insured. Because the charity operates its activities from Burview Hall it is exposed to risk should their landlord not extend or renew their lease.
## Fundraising
The charity does not utilise professional fundraisers or commercial participators in our fundraising activities. The charity carries out limited scale fundraising events that contribute consistently to the reserves. The Trustees were delighted to be able to hold 2 successful jumble sales and a Christmas Fair during 2024.
## Objectives and Activities
The objectives of the charity are to provide support for people with a learning disability, in particular by the provision of practical help for them and for their families, dependents and carers, and to provide or assist in the provision of facilities for the recreation or other leisure time occupation for people who have need thereof by reason of learning disability with the object of improving their quality of life.
To achieve its objectives the charity leases Burview Hall in Walton-on-Thames from Walton Charity. The hall is equipped and used by the charity as the main venue for its activities. When not required by the charity the hall is hired to other organisations and individuals who support people with learning disabilities. It is the charity’s policy to keep this hire charge as low as possible to ensure full use of the hall. We encourage employment and integration with the general public of people with learning disabilities.
The main activities for the year continued to be the upkeep and hiring out of Burview Hall and the running of the charity’s own programme of events, which comprised the following:
Day Service: Offering a variety of activities for adults with learning disabilities three days a week. Nova Club: An evening social club for adults with learning disabilities held fortnightly throughout the year. Youth Club: An evening club for the 16-25 year olds with learning disabilities, which are held fortnightly throughout the year.
Cinema Night: A monthly showing of DVD’s on a large screen;
Family Fun: A monthly afternoon session for families with a child or children with a learning disability or additional needs to get together;
One to One: An evening social club for adults with learning disabilities held weekly throughout the year.
The policies used to achieve the objectives have continued to be:
To grow and promote the Day Service offering. To keep the hiring of Burview Hall affordable and attract new hirers. To keep the structure and decoration of the building well maintained; To work and cooperate with other similar minded learning disability organisations. To increase our volunteer base.
Page 3
ELMBRIDGE MENCAP
## TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
## Objectives and activities (continued)
## Achievements and performance
The Day Service has grown from strength to strength with an increase in the number of clients attending (30+) far exceeding initial projections. This is due in part to the hard work and enthusiasm displayed by the Day Service staff but also due to the decision by Elmbridge Borough Council to close many of its day services. We were approached by Elmbridge Borough Council in October 2023 and held discussions for several months regarding the council’s plans to close Cobham Link and our ability to take more clients. This has resulted in an increase in day service clients, with financial support from the council taking effect in April 2024.
We were pleased to return to hiring out the Walton Playhouse for a performance by the Desborough Players in January 2024. The annual pantomime is immensely enjoyed by our clients and club members in a safe and nonjudgmental environment.
We were delighted to receive a grant from the Baily Thomas Charitable Fund for the purpose of replacing the front door with upgraded automatic sliding doors more suited to the increase footfall now experienced and for use by those in wheelchairs.
The new website which went live during 2023 has proved a great success in promoting our services and giving visitors a chance to view online all the wonderful facilities at the hall. This continues to lead to an increase in awareness of Elmbridge Mencap and has driven more enquiries about our activities and the letting of our facilities.
## Elmbridge Mencap Activities
A description of our activities is set out below.
## Day Service
Run three days a week, offering a range of activities including arts and crafts, bowling, sound bowl yoga, hand and arm massage, films, gardening, pool and snooker, as well as sensory room sessions. Clients are also encouraged to help in the preparation of their own lunch.
## Nova Club
Our evening club for adults has 40 members, many of whom regularly attend the fortnightly sessions held throughout the year. A published diary of events allow club members to know what activities will be run each evening.
## Youth Club
The number of attendees continues to increase over the year with members enjoying a range of activities including judo, movie nights, craft activities and treasure hunts in our outdoor spaces.
## Family Fun Afternoon
This activity has become more popular with at least 5 or more families attending each session.
## Cinema Night
Once a month, on a Saturday, we hold the cinema night. This is regularly attended by up to 25 people, some with their carers.
## One to One
One to One provide a weekly evening leisure activity which includes discos, dancing, crafts, boccia and curling.
## Other Organisations’ Open Activities
There follows a list of activities arranged by others at Burview Hall on a regular basis open to anyone with a learning disability. Charges vary.
Music workshops for adults once a month Run by Elmbridge Community Link Wednesday Arts/Craft Workshop Run by Elmbridge Community Link
## Financial Review
The charity had a good year, showing an overall surplus of £74,947 (2023: £5,209). Hall letting income continues steady £23,711. In addition, many of our regular fundraising activities were held including jumble sales and
Page 4
ELMBRIDGE MENCAP
## TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
## Objectives and activities (continued)
Christmas fairs that generated £6,566. The Day Service has generated an income of £181,886. Our fundraising activities and the generosity of our friends and supporters has resulted in grant and donation income of £44,928. We spend time reviewing our annual budget and reserve policy to enable us to meet our financial challenges as a viable charity. All means of making savings plus extra fundraising will still need to continue to be thoroughly investigated in 2024.
The Trustees believe that the performance of the charity during 2024 leaves us well placed for 2025 and beyond.
## Achievements and performance
## Financial review
## a. Reserves policy
At the end of 2024 the charity’s reserves stood at £494,710 of which £111,278 represents restricted reserves and £304,846 represents designated reserves. This leaves the general funds in a surplus position of £78,586. Our Reserves policy is based on Designated and any Restricted Funds, which are reviewed annually. The review is carried out together with our annual budget and strategic plan review towards the end of our financial year. The charity had no Permanent or Expendable endowments during 2024.
## b. Investment policy
Aside from retaining a prudent amount in reserves each year most of the charity’s funds have historically been spent in the short term (under 5 years) and the Trustees require that a generous level of reserves is maintained in liquid savings accounts. However, following receipt of a large legacy during 2019, the Trustees have taken the decision that a large investment should be made in an investment portfolio with a longer-term horizon with a view to securing the long-term future of the charity, this may involve funding from reserves both projects that the Trustees believe are crucial to the future of the charity and operating deficits incurred whilst providing our core services.
## Structure, governance and management
## a. Plans
The Trustees’ policy of working with other groups will continue. We will continue to review approaches from organisations that meet the objectives of the charity.
## b. Public benefit
The Trustees are satisfied that the activities undertaken by the charity as outlined under Objectives and Activities and Achievements and Performance constitute a significant public benefit to members of the local community with learning disabilities and that they have therefore complied with the Charities Act 2011 to have due regard to public benefit guidance published by the Charities Commission.
## c. Statement as to disclosure to our Independent Examiner
In so far as the Trustees are aware at the time of approving our annual report: there is no relevant information, being information needed by the Independent Examiner in connection with preparing their report, of which the Independent Examiner is unaware, and
the Trustees, having made enquires of fellow Trustees and the Independent Examiner that they ought to have independently taken, have each taken all steps that he/she is obliged to take as a Trustee in order to make themselves aware of any relevant information and to establish that the Independent Examiner is aware of that information.
Page 5
ELMBRIDGE MENCAP
## TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
## Statement of Trustees' responsibilities
The Trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on and signed on their behalf by:
16 Sep 2025
Paula Walsh (Sep 16, 2025, 11:34am) Dr Paula Walsh Chair
Page 6
ELMBRIDGE MENCAP
## INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
## Independent Examiner's Report to the Trustees of Elmbridge Mencap ('the charity')
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2024.
## Responsibilities and Basis of Report
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of the company's accounts carried out under section 145 of the Chartities Act 2011 ("the 2011 Act") and in carrying out my examination I have followed the application Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## Independent Examiner's Statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants of England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and reports) regulations 2008 other than any requirement that the accounts give a 'true and fair" view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
TWP Accountin LLP g
Paul Hawksley (Sep 18, 2025, 8:39pm) Signed: Dated: 18 Sep 2025 Paul Hawksley FCA, MAAT, CTA
## TWP Accounting LLP
Chartered Accountants and Statutory Auditors The Old Rectory Church Street Weybridge Surrey, KT13 8DE
Page 7
ELMBRIDGE MENCAP
## STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024
|Note
Income from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investment income
6
Total income
Expenditure on:
Raising funds
7
Charitable activities
8
Support costs
9
Total expenditure
Net movement in funds before other
recognised gains/(losses)
Other recognised gains/(losses):
Gains on revaluation of fixed assets
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward|Restricted
funds
2024
£
-
35,810
-
-
35,810
-
15,998
-
15,998
19,812
-
19,812
91,466
19,812
111,278|Unrestricted
funds
2024
£
8,904
214,715
7,330
5,663
236,612
196
122,816
73,975
196,987
39,625
15,510
55,135
328,297
55,135
383,432|Total
funds
2024
£
8,904
250,525
7,330
5,663
272,422
196
138,814
73,975
212,985
59,437
15,510
74,947
419,763
74,947
494,710|Total
funds
2023
£
14,672
122,489
9,390
5,991
152,542
568
84,503
69,332
154,403
(1,861)
7,070
5,209
414,554
5,209
419,763|
|---|---|---|---|---|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 10 to 22 form part of these financial statements.
Page 8
ELMBRIDGE MENCAP REGISTERED NUMBER: 4504051
## BALANCE SHEET AS AT 31 DECEMBER 2024
||||2024|2024||2023|
|---|---|---|---|---|---|---|
||Note||£|||£|
|Fixed assets|||||||
|Tangible assets|13||104,240|||115,661|
||||104,240|||115,661|
|Current assets|||||||
|Debtors|14|29,095|||25,038||
|Investments|15|228,703|||213,193||
|Cash at bank and in hand||141,221|||73,510||
|||399,019|||311,741||
|Current liabilities|||||||
|Creditors: amounts falling due within one|||||||
|year|16|(8,549)|||(7,639)||
|Net current assets|||390,470|||304,102|
|Total net assets|||494,710|||419,763|
|Charity funds|||||||
|Restricted funds|18||111,278|||91,466|
|Unrestricted funds|18||383,432|||328,297|
|Total funds|||494,710|||419,763|
The charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees on _________________________________________________ and signed on their behalf by:
16 Sep 2025
Paula Walsh (Sep 16, 2025, 11:34am)
Dr P Walsh
The notes on pages 10 to 22 form part of these financial statements.
Page 9
ELMBRIDGE MENCAP
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
## 1. General information
Elmbridge Mencap is a registered charity in England and Wales. The address of the registered office is given in the charity information on page 1 of these financial statements.
## 2. Accounting policies
## 2.1 Basis of preparation of financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS102) “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019)”.
Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK And Republic of Ireland” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
## 2.2 Going concern
At the date of signing the accounts there were no material uncertainties about the charity’s ability to continue.
## 2.3 Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that this income will be received and the amount can be measured reliably.
## 2.4 Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for a particular restricted purpose.
## 2.5 Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis, inclusive of any VAT which cannot be recovered and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
All expenditure is inclusive of irrecoverable VAT.
## 2.6 Taxation
The charity is exempt from corporation tax on its charitable activities.
Page 10
ELMBRIDGE MENCAP
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
## 2. Accounting policies (continued)
## 2.7 Investments
Investments are valued at fair value through the Statement of Financial Activities. Pooled investment vehicles are valued at bid price. The objective for the managed funds is to provide a higher investment return than could be achieved by a high-quality bond investment over the medium to longterm. Short-term highly liquid investments are included as cash at bank.
## 2.8 Tangible fixed assets and depreciation
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following bases:
- Improvements to Premises 10% per annum straight line Interactive floor - 20% per annum straight line - Equipment including office 25% per annum straight line fittings - Computer equipment 25% per annum straight line - Sensory Garden 10% - 33% per annum straight line
## 2.9 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## 2.10 Debtors
Short-term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts.
## 2.11 Creditors
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Short-term creditors are measured at transaction price.
Page 11
ELMBRIDGE MENCAP
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
## 3. Donations and legacies
|Unrestricted
funds
2024
£
Donations and legacies
Subscriptions and donations
8,904
Unrestricted
funds
2023
£
Donations and legacies
Subscriptions and donations
14,672|Total
funds
2024
£
8,904|
|---|---|
||Total
funds
2023
£
14,672|
## 4. Income from charitable activities
|Grants received
Hall hire
Clubs, activities and other events
Total 2024
Grants received
Hall hire
Clubs, activities and other events
Total 2023|Restricted
funds
2024
Unrestricted
funds
2024
£
£
35,810
-
-
23,711
-
191,004
35,810
214,715
Restricted
funds
2023
Unrestricted
funds
2023
£
£
250
-
-
21,877
-
100,362
250
122,239|Total
funds
2024
£
35,810
23,711
191,004
250,525|
|---|---|---|
|||Total
funds
2023
£
250
21,877
100,362
122,489|
Page 12
## ELMBRIDGE MENCAP
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
## 5. Other trading activities
Income from non charitable trading activities
|Unrestricted
funds
2024
£
Fundraising events, sale of donated goods
6,566
Other
764
Total 2024
7,330
Unrestricted
funds
2023
£
Fundraising events, sale of donated goods
8,180
Other
1,210
Total 2023
9,390|Total
funds
2024
£
6,566
764
7,330|
|---|---|
||Total
funds
2023
£
8,180
1,210
9,390|
## 6. Investment income
|Unrestricted
funds
2024
£
Dividend income
5,456
Bank account interest
207
Total 2024
5,663
Unrestricted
funds
2023
£
Dividend income
5,352
Bank account interest
639
Total 2023
5,991|Total
funds
2024
£
5,456
207
5,663|
|---|---|
||Total
funds
2023
£
5,352
639
5,991|
Page 13
## ELMBRIDGE MENCAP
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
## 7. Expenditure on raising funds
|Unrestricted
funds
2024
£
Raising Funds
196
Unrestricted
funds
2023
£
Raising Funds
568|Total
funds
2024
£
196|
|---|---|
||Total
funds
2023
£
568|
## 8. Analysis of expenditure on charitable activities
## Summary by fund type
|Wages
Rent, light, heat and water
Activities costs
Sensory garden project
Bad debts
Total 2024|Restricted
funds
2024
Unrestricted
funds
2024
£
£
-
101,759
-
9,580
15,998
5,891
-
336
-
5,250
15,998
122,816|Total
2024
£
101,759
9,580
21,889
336
5,250
138,814|
|---|---|---|
Page 14
## ELMBRIDGE MENCAP
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
## 8. Analysis of expenditure on charitable activities (continued)
Summary by fund type (continued)
|Summary by fund type (continued)||||
|---|---|---|---|
|Wages
Rent, light, heat and water
Activities costs
Sensory garden project
Bad debts
Total 2023
Summary by expenditure type|Restricted
funds
2023
£
15,852
-
-
-
-
15,852|Unrestricted
funds
2023
£
55,932
8,729
2,244
302
1,444
68,651|Total
2023
£
71,784
8,729
2,244
302
1,444
84,503|
|||||
|Wages
Rent, light, heat and water
Activities costs
Sensory garden project
Bad debts
Total 2024
Wages
Rent, light, heat and water
Activities costs
Sensory garden project
Bad debts
Total 2023|Other costs
2024
£
101,759
9,580
21,889
336
5,250
138,814
Other costs
2023
£
71,784
8,729
2,244
302
1,444
84,503|Total
2024
£
101,759
9,580
21,889
336
5,250
138,814|
|---|---|---|
|||Total
2023
£
71,784
8,729
2,244
302
1,444
84,503|
Page 15
ELMBRIDGE MENCAP
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
## 9. Support costs
|Unrestricted
funds
2024
£
Insurance
3,091
Phone, stationery and office costs
3,189
Cleaning
12,685
Refuse disposal
4,325
Equipment - small items and repairs
333
Repairs, maintenance and gardening
19,504
Depreciation of tangible assets
22,901
Bank charges
7
Software, support and training
3,396
Sundries
1,573
Accountants' preparation and independent examination, inc. VAT
2,667
Companies House filing fee & data protection
304
Total 2024
73,975
Unrestricted
funds
2023
£
Insurance
2,549
Phone, stationery and office costs
1,158
Cleaning
11,487
Refuse disposal
3,417
Equipment - small items and repairs
49
Repairs, maintenance and gardening
23,664
Depreciation of tangible assets
19,673
Bank charges
1
Software, support and training
3,787
Sundries
1,444
Accountants' preparation and independent examination, inc. VAT
1,777
Companies House filing fee & data protection
326
Total 2023
69,332|Total
funds
2024
£
3,091
3,189
12,685
4,325
333
19,504
22,901
7
3,396
1,573
2,667
304
73,975|
|---|---|
||Total
funds
2023
£
2,549
1,158
11,487
3,417
49
23,664
19,673
1
3,787
1,444
1,777
326
69,332|
Page 16
## ELMBRIDGE MENCAP
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
## 10. Independent examiner's remuneration
|10.
Independent examiner's remuneration|||
|---|---|---|
|Fees payable to the charity's independent examiner for the independent
examination of the charity's annual accounts
11.
Staff costs|2024
£
2,667|2023
£
1,777|
||||
|<-- Enter row heading -->
Wages & salaries|2024
£
101,759
2023
£
71,784|Total
funds
2024
£
101,759|
|---|---|---|
|||Total
funds
2023
£
71,784|
The average monthly number of employees during the year was 2 (2023 : 2), There are an average of 7 part-time staff on a monthly basis. No employees received employer benefits exceeding £60,000.
## 12. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).
During the year ended 31 December 2024, expenses totalling £20 were paid and applicable to 1 Trustee (2023 - £40 to 1 Trustee). These were in relation to travel.
Page 17
## ELMBRIDGE MENCAP
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
## 13. Tangible fixed assets
|Cost or valuation
At 1 January 2024
Additions
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
14.
Debtors
Due within one year
Trade debtors
Prepayments and accrued income
15.
Current asset investments
Investments|Office
equipment
£
164,408
10,358
174,766
140,214
7,947
148,161
26,605
24,194||Sensory
Garden
£
111,301
1,122
112,423
19,834
14,954
34,788
77,635
91,467
2024
£
14,172
14,923
29,095
2024
£
228,703|Total
£
275,709
11,480
287,189|
|---|---|---|---|---|
|||||160,048
22,901
182,949|
|||||104,240|
|||||115,661|
|||||2023
£
19,168
5,870
25,038
2023
£
213,193|
Page 18
## ELMBRIDGE MENCAP
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
## 16. Creditors: Amounts falling due within one year
|Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income|2024
£
650
4,635
255
3,009
8,549|2023
£
1,730
2,960
315
2,634|
|---|---|---|
|||7,639|
## 17. Analysis of net assets between funds
Analysis of net assets between funds - current period
|Tangible fixed assets
Current assets
Creditors due within one year
Total|Restricted
funds
2024
Unrestricted
funds
2024
£
£
91,466
12,774
19,812
379,207
-
(8,549)
111,278
383,432|Total
funds
2024
£
104,240
399,019
(8,549)
494,710|
|---|---|---|
Analysis of net assets between funds - prior period
|Tangible fixed assets
Current assets
Creditors due within one year
Total|Restricted
funds
2023
£
91,466
-
-
91,466|Unrestricted
funds
2023
£
24,195
311,741
(7,639)
328,297|Total
funds
2023
£
115,661
311,741
(7,639)
419,763|
|---|---|---|---|
Page 19
## ELMBRIDGE MENCAP
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
## 18. Statement of funds
Statement of funds - current year
||||||||||||Balance at|
|---|---|---|---|---|---|---|---|---|---|---|---|
|Balance at 1|||||||||||31|
||January||||||||Gains/||December|
||2024||Income||Expenditure||||(Losses)||2024|
||£||£||||£||£||£|
|Unrestricted funds||||||||||||
|Designated funds||||||||||||
|Long Term Hall Maintenance|50,000||-|||-|||-||50,000|
|Operating Contingency|30,000||-|||-|||-||30,000|
|T H freeman Legacy|224,846||-|||-|||-||224,846|
||304,846||-|||-|||-||304,846|
|General funds||||||||||||
|General funds|23,451||236,612|||(196,987)|||15,510||78,586|
|Total Unrestricted funds|328,297||236,612|||(196,987)|||15,510||383,432|
|Restricted funds||||||||||||
|Sensory Garden Development|86,397||35,810|||(15,998)|||-||106,209|
|Musical instruments|5,069||-|||-|||-||5,069|
||91,466||35,810|||(15,998)|||-||111,278|
|||||||||||||
|Total of funds|419,763||272,422|||(212,985)|||15,510||494,710|
|||||||||||||
|Statement of funds - prior year||||||||||||
||||||||||||Balance at|
||Balance at||||||||||31|
||1 January||||||||Transfers||December|
||2023||Income|||Expenditure|||in/out||2023|
||£||£||||£||£||£|
|Unrestricted funds||||||||||||
|Designated funds||||||||||||
|Long Term Hall Maintenance|50,000||-|||-|||-||50,000|
|Operating Contingency|30,000||-|||-|||-||30,000|
|T H Freeman Legacy|224,846||-|||-|||-||224,846|
Page 20
ELMBRIDGE MENCAP
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
18. Statement of funds (continued)
Statement of funds - prior year (continued)
|General funds
General funds
Total Unrestricted funds
Restricted funds
Sensory Garden Development
Musical instruments
One to One
Total of funds|Balance at
1 January
2023
£
304,846
3,366
308,212
Balance at
1 January
2023
£
97,532
8,810
-
106,342
414,554|Income
£
-
159,362
159,362
Income
£
-
-
-
-
159,362|Expenditure
£
-
(138,551)
(138,551)
Expenditure
£
(11,135)
(3,741)
(726)
(15,602)
(154,153)|Transfers
in/out
£
-
(726)
(726)
Transfers
in/out
£
-
-
726
726
-|Balance at
31
December
2023
£
304,846|
|---|---|---|---|---|---|
||||||23,451|
||||||328,297|
||||||Balance at
31
December
2023
£
86,397
5,069
-
91,466|
||||||419,763|
Page 21
## ELMBRIDGE MENCAP
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
## 19. Summary of funds
Summary of funds - current year
|Designated funds
General funds
Restricted funds|Balance at 1
January
2024
£
304,846
23,451
91,466
419,763
Balance at
1 January
2023
£
304,846
3,366
106,342
414,554|Income
£
-
236,612
35,810
272,422
Income
£
-
159,362
-
159,362|Expenditure
£
-
(196,987)
(15,998)
(212,985)
Expenditure
£
-
(138,551)
(15,602)
(154,153)|Gains/
(Losses)
£
-
15,510
-
15,510
Transfers
in/out
£
-
(726)
726
-|Balance at
31
December
2024
£
304,846
78,586
111,278
494,710|
|---|---|---|---|---|---|
||||||Balance at
31
December
2023
£
304,846
23,451
91,466
419,763|
|Summary of funds - prior year||||||
|Designated funds
General funds
Restricted funds||||||
Page 22
## **Issuer**
TWP Accounting
**Document generated** Mon, 15th Sep 2025 13:46:59 BST **Document fingerprint** 9f35b354f3c81639f09fc20c6ae9719f
## **Parties involved with this document**
## **Document processed**
## **Party + Fingerprint**
Tue, 16th Sep 2025 11:34:20 BST Thu, 18th Sep 2025 20:39:22 BST Thu, 18th Sep 2025 20:39:23 BST
Paula Walsh - Signer (5d9216ab0d24be2a8f40d15545bfe91c) Paul Hawksley - Signer (c6f1090796fc5332d65c7319042a22f8) Veronica Beesley - Copied In (b909a1bc77d8612b6aa002142e401571)
## **Audit history log**
## **Date**
Mon, 15th Sep 2025 13:46:59 BST Mon, 15th Sep 2025 13:47:00 BST Mon, 15th Sep 2025 13:47:00 BST Mon, 15th Sep 2025 13:51:09 BST
Mon, 15th Sep 2025 13:51:09 BST Mon, 15th Sep 2025 17:22:44 BST Mon, 15th Sep 2025 19:48:56 BST Tue, 16th Sep 2025 11:33:14 BST Tue, 16th Sep 2025 11:34:20 BST Tue, 16th Sep 2025 11:34:20 BST
Tue, 16th Sep 2025 11:34:22 BST Thu, 18th Sep 2025 20:39:08 BST Thu, 18th Sep 2025 20:39:23 BST Thu, 18th Sep 2025 20:39:23 BST
Thu, 18th Sep 2025 20:39:23 BST Thu, 18th Sep 2025 20:39:25 BST
**Action** Envelope generated by Jonathan Graham (46.249.198.183) Document generated with fingerprint 9f35b354f3c81639f09fc20c6ae9719f (46.249.198.183) Document generated with fingerprint 94adb8df0bacfcd88c2f7071af59059f (46.249.198.183) Sent the envelope to Paula Walsh (orangeopalfruit@yahoo.co.uk) for signing (46.249.198.183) Document emailed to orangeopalfruit@yahoo.co.uk Paula Walsh viewed the envelope (2.217.9.196) Paula Walsh viewed the envelope (86.185.71.193) Paula Walsh viewed the envelope (2.217.9.196) Paula Walsh signed the envelope (2.217.9.196) Sent the envelope to Paul Hawksley (p.hawksley@twpaccounting.co.uk) for signing (2.217.9.196) Document emailed to p.hawksley@twpaccounting.co.uk Paul Hawksley viewed the envelope (46.249.198.183) Paul Hawksley signed the envelope (46.249.198.183) Sent the envelope to Veronica Beesley (elmbridgemencap@btconnect.com) for signing (46.249.198.183) This envelope has been signed by all parties (46.249.198.183) Document emailed to elmbridgemencap@btconnect.com