COMPANY REGISTRATION NUMBER 05484495
bEw
REGISTERED CHARITY NUMBER 1113417
HASWELL AND DISTRICT MENCAP
(A COMPANY LIMITED BY GUARANTEE)
FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2024
BELL TINDLE WILLIAMSON LLP
Chartered Accountants
and Registered Auditors
The Old Post Office
63 Saville Street
North Shields
TJTre & Wear
NE30 IAY

HASWELL AIYD DISTRICT MENCAP
A COMPANY LIMITED BY GUARANTEE
YEAR ENDED 31ST MARCH 2024
CONTENTS
Trustees Annual Report
1- 13
Independent Examiner's Report
14
Statement of Financial Activities
15
Statement of Financial Posilion
16
Notes to the Financial Statements
17-29
Thefollowingpage does no¢forrn part ofth¢finaneial sÉaÉements
Detailed Analysis of Income and Expenditure
31

Page I
HASWELL AIND DISTRICT MEINCAP
A COMPANY LI￿][TED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
The In￿tee5 are pleased io presenl their annual directors, report logether with the fmancial statements of the charity for
the year ending 31 sl March 2024 which are also prepared to meet the requirements for a directors, report and fman¢ial
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 Prdctice (applicable to charities preparing their financkal
statements in accordance with the Financial Reporting Sthndard applicable in the UK and Republic of Ireland. FRS
102) issued in October 2019.
Foreivord from the Chief Executive- Ha
Jean Hood
This last year has been a difficult year not just for our charity but also for the people we support. The cost of living
risis has resulted in more people requiring our support and with disposable income decreasing this has impacted on
our ability to fundratse.
This caused a small shift in our plans lo ensure that we could continue lo provide the vitsl services whilsl ensuring our
services remained f￿anciallY viable.
We began 2023124 with a Strong plan but like many other charities we were hit hard with economic challenges- on a
much greater scale than we could have anticipated.
Over 120 people with a learning disability and their families continue to rely on us for support and we consistently
strive to make improvements lo our service delivery.
Financially, the goal for 2023124 was to stabilise.
Just like all of our colleagues in the voluntary sector we have seen an increase in both need and demand for our
services, again a retlection of the nationwide trends. We went into the fllMncial year knowing that a full review of our
core costs w&8 required and we were prepared to make changes to deliver this plan.
I would personally like lo thank the board of tn￿teeS who have given great support and vision over the last year. There
has been many occasion when the sails have had to be adjusted to steady the ship and this support has been invaluable.
We are confident that we can achieve our vision but we are under no illusion that 202412025 will bring a new set of
fresh challenges as priorities change and the cost of living crisis continues.
We are prepared to face both new challenges and new opportunities head on, strategically planning our priorities
against the budget available.
Introduction to the Charitv
People with a learning disability fmd it harder than others to learn, understsnd and communicate. However, like all of
us they are individuals who want different things from life and need different levels of support to achieve these goals.
Haswell and District Mencap works to ensure thai people with a learning disability and their carers have access to
relevant support and services to help them lo get what they wani Out of life.
Haswell and District Mencap is a local. independent chartty, with two subsidiary social enterprises that supports
children and adults with a learning disability, their carers and the wider community. At Haswell and District Mencap
we have a holistic approach to support and aim lo be a resource for the whole family. long tenn.

Page 2
HASWELL AND DISTRICT MEI¥ICAP
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Introduction to the Chari
(conlinued)
Haswell & District Mencap's services are wide reaching and reflective of learning disabilities needs throughout the
North East of England. At present they includ¢. Arts & Crafts, Sporting Clubs, accredited and non-accredited learning
opportunities, work based daycare services, personalised daycare services, health & wellbeing services, an employment
support club, advocacy, campaigning and carer support.
Our Pur
oses and Activities
Vision
Haswell and District Mencap shares the Royal Mencap vision of an organisatÈon where everyone with a learning
disability has an equal right to choice, opportunity and respect. with adequate support for indkvidual needs.
Our Mission
Haswell and District Mencap is a charity aimed at providing services, activities and support to people with a learning
disability, their carers and the wider community.
Purposes ondAims
Our charity's pU￿oseS as set out in the objects contained in the con]panls Memorandum of Associalion ale to..
Offer relief for people with learning disabililies with the provision of help and support for them and for their
families. dependants and carer5.
To provide or assist in the provision of facilities for the recreation or other leisure time occupation for people
in the wider community.
Our strategic aim is to achieve all ihis through a combination of:
Campaigning for better services and opportunities for people with a learning disability.
Providing specialist services and support.
Funding services, activities and support services for people with a learning disability and their carers.
Integrated involvement in wider community activities.
How Our Activities Deliver Public Benefit
Haswell and District Mencap have a legal obligation to demonslrate public benefit arising from the Charities Act 2006.
We have referred to the Charity Commissions Guidance on public benefit when reviewing our aims and objeciives and
in planning our future activities.
In particular the trustees consider how planned activities will contribute to the aim and objectives they have set. The
outworking of our aims and who we try to help are described in our mission slatemenl above.

Page 3
HASWELL AND DISTIUCT MENCAP
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
How Our ActiTrities Deliver Public Benefit (toniinued)
All our charitable activities focus on enabling people with a learning disability to live full and rewarding lives and are
undertaken 10 further our charitable purposes for the public ben¢fit. Our ain]s fully reflect the purposes tbe charity was
set up to fijrther.
Haswell and District Mencap are fijlly consistenl with this concept of public benefit, most notably the following
charitable purpose listed in the 2006 Charities Act:
The relief of those in need. by reason of youth, age, ill-health. disability. financial hardship or other disadvantage.
2023124 Strate
ic Ob"e¢tives and Reflection on Successes
2023124 was a year of looking at organisational su51ainability. Our main focus this year was develop new partnerships
and streamline our operations to meet both need whilst reducing cost and increastng productivity.
It is our hope that through this document we can demonstrate the importance of our work and the difference that this
makes to the lives olpeople with a learning disability, their carers and the wider community.
In 2023124 our strategic plan included the following targets and objective5:
Priori
Reducing stigma and
area
Hoiv we will achieve this
Create a parts]ership with The
Bread and Butter Thing.
Evidence
Partnership
created, funding
secured and 80 families receiving
food on a weekly basis.
Date achieved
Ongoing.
11
discrimination
Develop a Warni Hub to provide
food, drinks and free Wi-Fi.
Funding secured and an active
project with free breakfasts, hot
drinks and Wi-Fi.
April 23.
Support local and national
campaigns.
Diabetes awareness campaign.
Ongoing.
Grow and develop our social
media presence to pmmote our
work.
Our social media following has
increased throughout the year
and we now have an Instagram
page with a growlng following.
Ongoing.

Page 4
HASWELL AND DISTRICT MENCAP
A cO￿1PANy LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
2023124 Strate ie Ob'ectives and Reflection on Sllccesses fcoiilinuedj
Priori
Social Care
area
How we will achieve this
De￿.elOp pannerships lo enhance
our core offer.
Evidence
Partnerships developed with
Nuvo CIC, North East Dance
CIC and DPSSP.
Date achieved
Ongoing.
Develop partherships with local
colleges to be a placement
provider.
Contract with East Durham
College to provide I placement
per day for Level 3 Health and
Social Care students.
Completed.
Develop a comprehensive st
training plan.
Plan developed and training
needs identified.
Ongoing.
Supporting
Friendships and
Relationships
Create a regular timetable o
evenls.
Offer createQ promoted and
delivering.
Completed.
Develop a musical mell￿neS
project for older people.
Funding
secured,
pioject
promoted and ran over 12
months.
Completed.
Employment and
Benefits
Review staffing needs and source
funding to meet the needs
identified.
Staffing reviewed and job
descriptions adjusted to meet
organisational needs. Funding
sourced and secured to cover
four posts.
Completed.
Improving Health
Design
deliver
comprehensive
Health
Wellbeing programme to our
trainees
and to the wider
community to reduce social
isolation.
Opportunities have been sourced
for our trainees including singing
lessons, sit to be fiL gentle dance
and the magic table.
Ongoing.
Design and develop a diabetes
awareness pilot that is service user
led.
Funding secured for pilol, pilol
by service users and data
submitted to the wider pilot
scheme.
In collaboration with DCC Fun
and Food Team we provided free
aclivities and free meals to
vulnerable families.
Completed.
Early Interventions
Work with external providers to
ensure the continuation of food
support during school holidays.
Ongoing.

Page 5
HASWELL AND DISTRICT MENCAP
A COMPAINY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
2023124 Strate
ic Ob'ectives and Reflection on Sueeesses (conliftued)
Priorit
Organisational
Development
area
How we achieve this
Renovate and update Ihe kitchen
accordance
with business
needs.
Evidence
Funding package sourced and
secured.
Full
renovation
completed.
Date achieved
Completed.
Review all IT and accountancy
packages in accordance with
business needs.
New IT system installed to
enable remote working at a
reduced cost.
Completed.
New 'Realtime' fmance package
installed, staff trained and
programme in use.
Completed.
Achievements and Performance
Haswell and District Mencap is a very well known charity" the majority of our income comes from contracts,
fundraising, donations from our social enl¢tprises and community support in our shops and kitchen. The money
enables us to directly support people with a learning disability, their carers and the wider con]munity.
Our work is across three broad areas:
Providing services that support people.
Supporting people within the Mencap community and beyond.
Fighting for change and understanding.
All of our work links to our strategic plan. People with a learning disability are ai the heart of all we do. We provide
the support they need io be involved as full members of their communtty. thkinE their place in society. The
environment in which we are working is changing all the lime. Because of this, we must expect to change too, adapting
to meet or exceed the expeclations of our stakeholders.
Our services in education, en]ployment. leisure and advocacy are about providing the support that people with a
learning disability, their carers and the wider community need. We are committed to:
Supporting people to learn and develop.
Supporting people to work or tske part in activities that suit them.
Supporting people to speak up for themselves and their needs and wishes.

Page 6
HASWELL AND DISTRICT MENCAP
A COfvIPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Achievements and Performance (CO•￿￿￿e￿)
Siatistics
During 2023124. our beneficiaries included:
134 children and adults with a
learning disability.
69 parent carers.
An average of 246 people
supported per week
37 volunteers.
Financial Revieiv
Making Éhe most of our resources in 2023/24
Haswell and District Mencap manages its fmancial affairs through a planning process that aligns operational plans to
available resources. This process enables us to manage the competing demands of our priorities within the fmallcial
constraints and uncertainties we inevitably face. Not only do we need to match incoming resources with expenditure,
but also manage the long term need for cash to pay for our assets.
We are a large organisation and are sometimes viewed as having large resources. In reality, we face the same Issues as
any charity does in making sure that we can fi￿d our work adequately. Each scheme. group. projecL contract or Service
faces the same funding challenge to make ends meet.
Much of our income is generated through contracts to provide services and we are experiencing strong compelilion
from other providers, often in the private seclor. Tlll's means we have to be very efficient and effective in order to
maintain our unique high quality, wbich is fundamental to our pu￿08¢.

Page 7
HASWELL AIYD DISTIUCT MENCAP
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Financial Review {conlinued)
Financial Performanre in 2023/24
We have worked hard this year to secure fimding from a number of income streams. We are extremely lucky to have a
wide range of fijnders which include corporate supporters, grdnt giving bodies and individual supporters to whom we
are very grateful for their kinthiess and generosity. We also underthke a significant amount of contraci work for our
services which has resulted in a certain level of guaranteed funding.
This has been a tough year for fundraising with many funding opportunities no longer available. We are extremely
grateful to our grant funders for their support:
Durham County Council - Diabetes Support
Durham County Council - Fun and Food
Dwham County Council - Easter Eggstravagan7A
County Durham Community Foundation - Warn] Spaces
County Durham Communtty Foundation- Welcome Spaces
Durham County Council - Fun and Food
Durham County Council - Fun and Food
B & Q Foundation
Mencap- Together Fund
Mark Benevolent Fund
The Bally Thomas Charitable Fund
National Lottery- Raistng Aspirations and Following Dreams
In total donations and grants to the value of £339.238 were secured over the 12 month period.
Fundraising income amounted to £28,990 in the period.
A large proportion of our fimds are restricted in use e.g. they are grants received for a specific purpose. The figure of
restricted fijnds at the end of the year was £538,075. The figure of f￿ed assets (including propety. vehicles, f￿tureS
and fittings) was £420,468. The figu￿ of unrestricted funds available was £171,917. Taktng into account debiors of
£302,162 and creditors of £34.693.
The total value of society assets and money in the bank is £709,992.
Jnveslment Powers and Policy
Under the Memorandum and Articles of Association, the charity has the power to invest how the trustees wish.

Page 8
HASWELL AND DISTRICT MENCAP
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Financial Review (coNiinMed)
Reserves Policy and Going Concern
The Charity regularly assesses and reviews its reserves policy in line with financial perfOrn￿lee, risk and the external
environment. The charity's reserves policy is to aim for sufficient levels of reserves to enable operating activities to be
maintained for a minimum of 6 months. taking account of potential risks and contingencies that may arise from time to
time.
In the first instance, the clwity would Itke to have at least three mollths worth of operating costs held as a liquid
reserve. The Board is working towards meeting this target.
To help towards planning, for the short terni target 013 months worth of liquid reserves. the trustees have identified
that £90,000 would be needed to meet the operaiional needs of the charity should an unforeseen event take place and
income streams cease. The trustees have created a designated reserve lo recogni5e these costs.
Plans for Future Periods
Priori
area
Reducing stigma and discrimination
How lye will achieve this
Work in partnership the clwity: Bread and Butler Thing to
provide 80 families with a weekly shop for £8.50.
Further develop the Warni Hub to provide the community with a
warni space with internel access.
Work with external partners on local and national campaigns.
Share positive stories and case studies on social media platforn￿.
Social Care
Review the core offer with a service user led approach.
Work closely with local colleges to recruit student placements.
Source fimding to enhance our offer.
Supporting Friendships and Relationships
Develop a regular timetable of activities, services and events to
give people the opportunity to meet and reduce isolation.
Employment
Seek funding opportunities lo support staff salaries and also
support the creation of new staff posts.
Improving Health
Create a regular timetable of Health and Wellbeing opportunities.
E¥drly Intervelltions
Further develop the Holiday Hunger project to address the
increase in need and waiting lists.
Further develop young family support with tnitiatives.

Page 9
HASWELL AND DISTRICT MENCAP
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Plans for Future Periods (continued)
Priori
Organisational Development
' area
How, M'e will achieve this
Further develop outdoor areas.
Source Core cost fimditig to support increased overhead costs.
Reference and Administrative Detaits
Charity Registration Number..
1113417
Company Registration Number..
05484495 (England and Wales)
Re￿s¢eyed ojfice."
Lisa Dixon Centre
Burt Close
Haswell
County Durham
DH6 2DA
Independent Eyaminer
E. J. Hartshorne-FerEuson BA FCA
Bell Tindle Williamson LLP
Chartered Accountants
The Old Post Office
63 Saville Street
North Shields
NE30 IAY
Bankers..
HSBC Bat]k plc
Peterlee
County Durham
SR8 IAT
EYterAalAdvisors.'
Peninsula Business Services
Directors and Truslees."
The directors of the charitable Company (the charity) are its trustees for the puo)ose of charity law and tlLroughout this
report and the fmancial statemenls are collectively referred to as the trustees. The trustees who served during tbe year
and since the year end are as follows:
Key Management Personnel Hasivell and District Mencap: Trustees, and Directors
Elecled Trustees..
Ms Sopbie Brown (Chair)
David Jackson
Ms Elizabeth Willis
William Robert Mccafferty
Ms Cheryl Overton
Mrs Karen Buck
(Resigned 22nd December 2024)

Page 10
HASWELL AND DISTRICT MEINCAP
A Co￿1PANy LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Reference and Administrative Detai15 fconlimuedj
Key Management Personnel Haswell and District Mencap: Management
Secretary..
Mrs Jean Dixon MBE
ChiefExecutive."
Mrs Hayley Jean Hood
Structure Governance and Mana
ement
Governing Document
Haswell and District Mencap is a charilable company limited by guarantee. incorporated on 20th June 2005. The
company was established under a Memorandum of Association which established the objects and powers of the
charitabl¢ company and is governed under its Articles of Association amended by special Te501ution on 12th Decetnber
2006.
The present directors, and any past directors who served during the year. ￿ stated above. together with the names of
the senior executive siaff and external advisers of Haswell and District Mencap.
Appoinlmértt of Trustees
The board of trustees consists of a m￿lmUM of 12 members. Trustees are actively sought and will be voted onto the
board of trustees at the Annual General Meeting. Individuals living or working within the Haswell and District Mencap
area of benefit may apply to become a trustee of the charity.
All of the trustees give their time volunlarily. Each member of the board of ln￿teeS agrees to contribute £1.00 in the
event of the charity winding up.
Register ofmembers
Haswell and District Mencap is a membership organisation. Membership is open to people with a learning disability.
their parents and carers and the ￿der community in the capacity of a loyalty member.
The company shall maintain a Register of Member5 in which the name and address of every member, the dates on
which they became a member and when they ceased lo be a member shall be recorded. Every member shall complete a
subscription form to become a member. A member shall notify the Secrelary in ￿ltIng within seven days of a change
to his or her name or address.
Cessation ofmembership
The rights and privileges of a member shall not be transferable nor transinissible, and all such rights and privileges
SI￿11 end upon tbe member ceasing to be such.
A member shall Cease to be a member if she or he:
resigns in writing. or
fails to pay the annual Sub￿rIption within three months after the date it became due. or

Pagell
HASWELL AND DISTRICT MENCAP
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Structure Governance and Mana
e]nent (co￿l￿￿ed)
Cessation ofmembership fcontinued)
is expelled by the directors for conduct prejudicial to the charity. provided that any member whose expulsion is
proposed shall have tbe right to make representation to the meeting at which the decision is to be made.
Trustee Induction and Training
All trustees are familiar with the practical work of the charity and have, also, been encouraged to consult the various
Charity Commission publications signposted through the Commission's guide "The Essential Tnlstee" and the
information sheets provided on the Commission's website.
In the forthcoming year, the In￿teeS will seek to ensure appropriate training is provided for them and that proposals are
brought forward to enhance the potential pool of the tn￿tees. Training of trustees will be led by the Chairperson and
will Cover..
The obligations of trustees.
The main documents which set out the operational framework for the charity including the Memorandum and
Articles of A&sociation.
Resourcing and the current fmancial position as set out in the latest published financial statements.
FutLwe plan5 and objectives.
Governance
Haswell and District Mencap is committed to maintaining the highest standards of governance and has determined that
the organisalion should meet the principles outlined in the Charity Con]missions new Code olGovernance.
Organisolional Purpose
We have a clear, sustainable strategy and business plan consistent with the charity's purpose and a framework to
evaluate and monilor our impact. We are developing our approach to collaboration and to working with our
stakebolders to increase our impact.
Leodership
Ultimate responsibility for governance of the clwity is elltn￿ted to the board of trustees, which consists of up to 12
trustees. Ivhilsl suitably challenging and diverse views are welcome, collaborative responsibility is taken. Besl
practice is followed in tern￿ of the management of the Cbief Executive and there are clear distinctions between the
role of trusiees and the executive team. The board holds a range of reserved matters and delegates certain authority to
the executive team in order to run the organisation efficiently.
IAÉÉgrity
The board is very conscious of the need to safeguard Haswell and Distrkct Mencap's reputation and operates to the
highest ethi¢al standards, with trustees signing up to a code of conduct and regularly declaring confiicts of interest.

Page 12
HASWELL AND DISTRICT MENCAP
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Structure Governance and Mana
ement (¢0￿1￿med)
Policies
There have been several Changes in policy and as a result of such. Peninsula Business Services have supported us once
again lo assist with Human Resource & Health & Safety Management.
Related Parties
In far as it is complementary to the charity's objects. the cl)arity is guided by local policy and partnerships. Related
party transactions involving trustees, during tbe fllwicial year, are detailed in notes 10 and 20 of the financial
statenjents.
Pay Policyfor Senior Staff
The board of directors, who are the chartly's trnstees. give all of their time freely and no director received
remuneration in the year. The pay of senior staff is reviewed annually. Senior staff salaries are considered in line with
the organisation's size, the complexity of the roles and the responsibilities tbat tbe staff cany.
Employees
Haswell and District Men¢ap aims to be an organtsation where employees enjoy a sense of fulfilment and where they
feel supported and developed. Employees are kept fully infonned about Haswell and District Mencap's strategy and
objectives, as well as day-to-day news and events. Regular infornution about the organisation is available through
meetings and brieflngs. All employees are encouraged to give their suggestions and views on performance and
strategy.
Haswell and District Mencap supports equal opportunities, holding the positive about disabled people symbol. A
policy of recruitment and selection on the basis of apiitude and ability without discrimination is followed. Haswell and
District Mencap pursues both the employrnent of disabled people and the continued employment and retraining of
employees who become disabled while employed by the organisalion.
Haswell and District Mencap is commitled to the training. career development and promotion of all employees. An
individual's career development is assessed with an annual appraisal and 1-2-1's. Training prograrnmes are provided to
meet any on-going needs. with the aim of developing employees for both their Current and their future roles.
Risk Mortogement
The trustees bave conducted a review of the tnajor risks to which the clwity is exposed.
Particular attention has been focused on non financial risks and in particular health and safety risks. Strong tnternal
controls have now been developed to deal with such risks.
As part of the risk management proce&s. the lrnstees have implemented a risk management strategy which comprises..
An annual review of the risks that the clwity may face.
Detailed action plans to mitigate those risks identified; and
lrnplementation procedures designed to minimise any potential impact on the charity should any of these risks
nlalerialise.

Page 13
HASWELL AND DISTRICT MENCAP
A Co￿￿PANy LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Trllstees, Res
onsibiiities in Relation to the Financial Statements
The charity trustees (who are also the directors of Haswell and District Mencap for the purposes of company law) are
responsible for preparing a trnstees, annual report and fmancial stsiements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generdlly Accepted Accounting Practice}.
Company law requires the charity trustees to prepare financial statements for each year Nvhi¢h give a true and fatr view
of the state of affairs of the charitable company and of the incoming resources and application of resources, including
the income and expenditure for that period.
In preparing the financial statements, the trustees are reqUI￿d to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Clwities SORP.
make judgments and estimates that are reasonable and pNdent'
state whether applicable UK Accounting Standards have been followed. subject to any material departures
disclosed and explained in the fmancial statements"
prepare the finan¢tal statements on the going concern basis unless it is inappropriate to presume that tbe ¢harity
will continue in busine5S.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any
time the financial position of the charity and to enable them to ensure that the fU￿7ClaI 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.
The trustees are responsible for the maintenance and integrity of the corporate and fllMn¢ial infornlation included on
the charitable compang5 website. Legislation in the United Kingdom governing the prepardtion and dissemination of
fmancial statements nmy differ from legislation in other jurisdictions.
Statement of disclosure to our independénl ￿QMinerS
In so far as the trustees are aware at the time of approving our trustees, report:
there is no relevanl infonnation, being infornmtion needed by the independent examiner in comiection with
preparing their report, of which the company's independent examiner is unaware" and
the tnjslees, having made enquiries of fellow directors that they ought to have individually taken, have each
taken all the steps that helshe is obliged lo take as a director in order to make themselves awaie of any relevant
information and to estsblish that the charity's independent examiner is aware of that information.
Inde
endent Examiner
E. J. Hartshome-Ferguson BA FCA of Bell Tindle Williamson LLP will continue in office as independent examiner for
the ensuing year.
This report was approved by the trustees on 20th January 2025 and is signed on tbeir behalf by.
MS S. BROWN
Trustee

Page 14
HASWELL AND DISTRICT MENCAP
A COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
I report on the financial statements of the clwity for the year ended 31 st March 2024, which are sel out on pages 15 tt)
29.
RESPECTIVE RESPO￿sIBILITIEs OF TRUSTEES AIID EXAMINER
The Trustees (who are also the Directors of the company for the purposes of company law) are responsible for the
preparation of the fmancial statements. The Charitys Trustees consider that an audit is not required for this year under
section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The Charills
gross income exceeded £250.000 and l am qualified to undertske the examination by being a qualified member of the
Institute of Chartered Accountants in England and Wales.
Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and is eligible
for independent examination, it is my responsibility to:
examine the fmancial statements under section 145 of the 2011 Act"
follow the procedures laid do%￿ in the General Directions given by the Clwity Commission under section
145(5)(b) of the 2011 Act. and
state whether particular matiers have come lo my attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
My examination was carried out in accordance with the General Directions given by the Charity COThLMi￿Ioll. An
examination includes a review of the accounting records kept by the Charity and a comparison of the fu￿nCIal
statements presented with those records. It also includes considerdtion of any unusual items or disclosures in the
fmancial staiements, and the seeking of explanations from you, as Tnjstees, concerning any such matters. The
procedures undertaken do not provide all of the evidence that would be required in an audit and, consequently, no
opinion is given as to whether the financial statements present a 'lrue and fair view. and the report is limited to those
nwlters set out in the statement below.
INDEPENDENT EXA￿lINER's STATE.MENT
In connection with my examination, no matter has come to my attention:
which gives me reasonable cause to believe that, in any material respect, the requirements..
(a) to keep accounting records in accordance with section 386 of the Companies Act 2006, and
(b) to prepare f￿ancial slalements which accord with the accounting records and comply with the accounting
requiretnents of section 396 of the Companies Act 2006.
(c) to prepare fllLqncÉal statements in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities.
have not been met. or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the fmancial
statements to b¢ reached.
Bell Tindle Williamson LLP
Chartered Accountants
The Old Post Office
63 Saville Street, North Shields
Tyne & Wear, NE30 IAY
E. J. Hartshorne-Ferguson BA FCA
Independent Examiner
CHARTERED ACCOUNTANTS AND
REGISTERED AUDITORS
20th January 2025

Page 15
HASWELL AND DISTRICT MENCAP
A COMPANY LIMITED BY GUARAN'TEE
STATEIWIENT OF FINAIYCIAL ACTIVITIES
INCORPORATIING IINCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31ST MARCH 2024
Unrestricted
Funds
Restricted
Funds
2024
2023
Note
INCOME
Donations and Legacies
9.348
329.890
339,238
103,492
Income from Clwitable Activities
173,656
173.656
170.517
Aclivities for Generating Funds
51,017
51,017
47.133
TOTAL nNCOMING RESOURCES
234.021
329.890
563,911
321,142
EXPENDITURE
Cost of Raising Funds
(5.013)
(1.520)
(6.533)
(6,587)
Expenditure on Charitable Activities
(276,877)
(103,259)
{380,136)
(338,236)
TOTAL EXPENDITURE
(281.890)
(104,779)
(386,669)
(344,823
NET EXPENDITURE AND NET
MOVEMENT IN FUNDS FOR THE
YEAR
(47,869)
225,111
177,242
(23.681)
RECONCILIATION OF FUNDS
Transfer Between Funds
16
26.533
(26,533)
Toial Funds Brought Fowd
193,253
339,497
532,750
556,431
TOTAL FUNDS AT 31ST MARCH 2024
16
171,917
538,075
709,992
532,750
The Statement of Financial Aclivities includes all gain and losses in the year and therefore
a statement of total recognised gains and losses has not been prepared.
The notes on pages 17 to 29form port of ihesefinancial sla¢ements

Page 16
HASWELL AND DISTRICT MENCAP
A COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL POSITION AS AT 31ST MARCH 2024
Note
2024
2023
FIXED ASSETS
12
420.468
414.184
CURRENT ASSETS
Stocks
Debtors
Cash at Bank and in Hand
13
14
1.555
302,162
20.500
324,217
1,655
134.325
5,602
141,582
CREDITORS - AMOUNTS DUE
WITHIN ONE YEAR
15
34,693)
(23,016)
IYET CURRENT ASSETS
289.524
118,566
TOTAL ASSETS LESS
CURRENT LIABILITIES
709,992
532.750
NET ASSETS
709.992
532,750
FUNDS
Unrestricted Funds
General Funds
Designated Funds
16
81,917
90.000
115,253
78,000
171,917
193.253
Restricted Funds
16
538.075
339,497
532,750
709,992
These fmancial statements have been prepared and delivered in accordance with the piovisions applicable to
ompanies subject lo tbe small companies, regime and in accordance with FRS 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland,.
For the year ending 3 1st March 2024 the company was entitled to exemption from audit under section 477 of the
Companies Act 2006 ￿lalirtg to small companies.
Directors, responsibilities-
The members have nol required the company to obtain an audit of its fllmncial statements for the year in
question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and the preparation of fmancial slatements.
These fmancial statements were approved by the board of directors and authorised for issue on 20th January 2025 and
are signed on behalf of the board by:
MS S. BROWN
Trustee
Company Registration Number: 05484495
The noles on pages 17 to 29form part of ihesefinancial statements

Page 17
HASWELL AND DISTRICT MENCAP
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
ACCOUNTIYL G POLICIES
The principal accounting policies adopted. judgements and key sources of estimation uncertainty in the
preparation of the fmancial statements are a5 follows:
a) Basis of Pre
aration ol Financial Statements
The financial ststements have been prepared under the historical cost convention, and in accordance with the
Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance
with the Financial Reporting Siandard applicable in the UK and Republic of Ireland (FRS 102)) (issued in
October 2019) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in tbe UK and
Republic of Ireland (FRS 102) and the Companies Act 2006.
Haswell and District Mencap meets the defmition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in tbe relevant
accounting policy note(s).
aration of the Financi21 Statements on a Goin
Concern Basis
The trnstees consider thai there are no material uncertainties about the Charitys ability to continue as a going
concern. There are no significant judgments or key sources of estimation uncertainty that affect the flljancial
statements.
c) Cash FloJY Stalement
The tn￿teeS have taken advantage from including a cash flow statement in the fllwicial statements on the
grounds that the charity is small.
d) Income
All income is recognised once the charity has entitlement to the income. it is probable that the income will be
received and the amount of income receivable Can be measured reliably.
The following specific policies are applied io particular categories of income:
Donations and grants are recognised when the charity has been notified in writing of both Ihe
amount and settlement date. In the eveni that a donation is subject to conditions that require a level
of perforniance before the charity is entitled to the fiLnds. the income is deferred and not
recognised until either those conditions are fully met, or the fulfilmenl of those conditions is
wholly within the control of the cbarity and it is probable that those conditions will be fulfilled in
the reporting period.
Monies raised from activities for generating fimds are included when received.
Incoming resources from charitable activities are accounted for when earned.
Investment income is included when rweivable.

Page 18
HASWELL AND DISTRICT NIENCAP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
ACCOULITING POLICIES Icontsnued)
e) Fund Aecountin
Unrestricted Funds are funds whi¢h are available for use at the discretion of the trustees in furtherance of the
general obje¢tiv¢s of the Charity and which have not been designated for other purposes.
Designated Funds are unrestricted fimds received for a particular purpose.
Restricted Funds are funds which are to be used in accordance with specific restrictions imposed by their
donors or which have been raised by the Charity for particular purposes. The cost of raising and administering
such ￿ndS are charged against Ibe specific fund.
enditure
Expenditllre is recognised once there is a legal or constructive obligation to make payment to a third party. il is
probable that settlement will be required and the amount of the obligation can be measured reliably.
Expenditure is classified under the following activity headings..
Costs of raising funds cotnprise the Costs of activities and consumables.
Expenditure on charitable activities includes the cost of events and other activities undertsken to
further the purposes of the charity and their associated support costs.
Governance costs include those costs associated with meeting the consti￿tIOnal and sta￿tory
requirements of the charity and include independent examination fees and costs linked to the
strategic management of the cllarity.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
ort Costs
Support costs are those fimctions that assist in the work of the charity but do not directly undertake charitable
activities. Support costs include oifice costs, finance. payroll and governance costs which support the charity's
activities. These costs have been included within expenditLwe on charitable activities.
ible Fixed Assets
All f￿ed assels are initially recorded at cost.
ible Fixed Assets and Restricted Funds
Haswell and District Mencap may receive grants that can only be used for expenditure on r￿ed assets. The
directors consider that the following policies are required to satisfy their obligations under Company and
Charitable Law'.-
Expenditure on the f￿¢d asset is capitalised. The fixed asset being depreciaied over its use￿1
economic life in accordance with tbe compan￿$ accounting policy.
Grants received specifically to fmance the expenditure are credited to a restricted fund.

Page 19
HASWELL AND DISTRICT MENCAP
NOTES TO THE FINANCIAL STATEMEINTS
FOR THE YEAR ENDED 31ST MARCH 2024
ACCOUNTING POLICIES
reciation
Depreciation is calculated to write off the cost of fixed assets over the expected usefjjl lives of tbe assets
concerned. The principal annual rates for this purpose, which are consistent with those of the previous year,
Building and Installation
Playground Equipment
Fixture5 and Fittings
Motor Vehicles
Toys
21/10 straight line
10 years straight line
25 % reducing balance
250/0 reducing balance
250/0 r¢ducing balance
k) Debtors
Trade and other debtors are recognised ht the settlement amount due after any trade discount offered.
Prepayments are valued at tbe amount prepaid net of any trdde discounts due.
l} Stocks
Stocks are valued at the lower of cost and nel realisable value, after making due allowance for obsolete and
slow moving lteD￿.
m) Cash at Bank and in Hand
Cash at bank and in hand comprises petty cash and fimds held in the charity bank current a¢¢ount and deposit
account.
nl Creditors and Pro￿510￿$
Creditor5 are re¢ognised where the charity has a present obligation resulting from a past event that will
probably result in the transfer of funds to a third paty and the amount due to settle the obligation can be
n]easuied or eStin￿led reliably. Creditors are nonnally recognised at tbeir settlement amount after allowing for
any trade discounls due.
eratill Lease A reemeDts
Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with
the lessor are charged to the profit and loss account as incurred.
p) Finance Lease A
reements
Where the charitable company enters into a lease which entails taking substantially all the risks and rewards of
ownership of an asset. the lease is treated as a fmance lease. The asset is recorded in the balance sheet as a
tangible fixed asset and is depreciated in accordance with the above depreciation policies. Future instalments
under such leases, net of finance charges, are included within creditors. Rentals payable are apportioned
between the finance element, which is charged to the profit and loss account on a strdight line basis, and the
apital element which reduces the outstanding obligation for future instalments.

Page 20
HASWELL AND DISTRICT MENCAP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
ACCOUNTING POLICIES
continued
q) Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual
arrangement, as either financial assets or equity instnunents. An equity instrument is any contract thal
evidences a residual interest in the assets of the company after deducting all of its liabilities.
r) Defined Contribution Plans
Contributions to defmed contribution plans are recognised as an expense in the period in which the related
service is provided. Prepaid contributions are recognised as an asset to the extent tbat the prepayment will lead
to a reduction in future payments or a cash refund.
LEGAL STATUS
The company is limited by guarantee and has no share capital. In the event of a windtng up every trustee
undertakes to contribute such amount as may be required for the payment of liabilities not exceeding a total of
£1 each.
DONATIONS AND LEGACIES
2024
TOTAL
2023
TOTAL
Unrestricted
Restricted
Grants
East Durham Tn]st
Durham County Council - Fun and Food
Durham County Council - Comnlunity Arts
Durham Couniy Council- Easier Eggstravdganza
Durham County Council - Holiday Hunger
GF Foundation
Charities Aid Foundation
Wolfson Foundation
Joseph Strong Fraser Trust
Haswell Parish Council
Music For All
Carried Fonvard
2.000
15,004
473
3,196
2,735
21,562
3,000
45,000
1.000
3,000
1,000
97,970
7.470
7,470
1.163
1.163
8.633
8.633

Page 21
HASWELL AND DISTIUCT MEIYCAP
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
DONATIONS ￿ryD LEGACIES (collliftHed)
2024
TOTAL
2023
TOTAL
Unrestricted
Restricted
Brought Fonvard
Amold Clark
Believe Housing Group
Durham County Council - Diabetes Support
County Durham Community Foundation -
Wann Spaces
County Durham Community Foundation -
Welcome Spaces
Durham County Council - Fun and Food
Durham County Council - Fun and Food
B & Q Foundation
Mencap - Together Fund
Mark Benevolent Fund
The Bally Thomas Cl￿ritable Fund
National Lottery - Raising Aspirations and
Following Dreams
8,633
8,633
97.970
2,000
500
1,900
1,900
2,000
2,000
3,000
1,633
1,510
5.000
10,002
26,215
20,000
3,000
1,633
1,510
5,000
10,002
26,215
20.000
249,997
249,997
Donations
9.348
9.348
3,022
9,348
329,890
339,238
103.492
IJJ COME FROM CHAIUTABLE ACTIVITIES
2024
TOT AL
2023
TOT AL
Unrestricted
Restricted
Day Care
Members Fees
Trips and Outings
Room Hire
Day Care Lunches
Sundry Income
171,624
1.252
293
171,624
1.252
293
165,963
1,613
1,939
60
270
672
195
292
195
292
173.656
173,656
170,517

Page 22
HASWELL AND DISTRICT MENCAP
A COMPANY LITrIITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
ACTIVITIES FOR GENERATING FUNDS
2024
TOT AL
2023
TOTAL
Unrestricted
Restrieted
Shop Sales
Fundraising Income
22,027
28.990
22,027
28.990
18,586
28,547
51,017
51,017
47,133
COST OF RAISING FUNDS
2024
TOTAL
2023
TOTAL
Unreslricted
Restricted
Shop Purchases
Fundraising Costs
1,475
3.538
1,475
5,058
1,234
5,353
1,520
5,013
1.520
6,533
6,587

Page 23
HASWELL AND DISTRICT MENCAP
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
EXPENDITURE ON CHARITABLE ACTIVITIES
2024
TOT AL
2023
TOTAL
Unrestricted
Restricted
Wages and Salaries
Staff Pension Contributions
Rent, Rates and Water
Group Expenses
Heat and Light
Leasing Charges
Depreciation
Motor and Travel Expenses
Repairs and Maintenance
Insurance
Cleaning
Bank Charges and Interest
Inter¢ompany Movement
Printing, Postage and Staiionery
Telephone and Internet
Gifts
Licences and Subscriptions
Trainee and Volunteers Expenses
Sundry Expenses
Governance Costs (See Below)
Trips and Outings
Cotnpuler Expenses
Loss on Disposal of Assets
100.406
3,213
6,639
4.069
12.875
17,746
9,433
14,934
3.570
5,445
5,598
1,480
69.000
1.336
2,540
537
1.257
204
1,423
10,573
274
3.346
979
71,487
171,893
3,213
6.639
13.933
20,455
17,746
19,271
15.034
7.960
5,445
5,598
1,480
69.000
1,336
2,540
537
1.257
204
1,423
10,573
274
3.346
979
157,691
2,571
4,316
10,022
16,499
15,427
21.897
10.789
61,195
5,301
5,869
384
9.864
7.580
9,838
loo
4.390
1,223
2,048
233
722
207
208
l4.312
3,675
3.647
276,877
103.259
380,136
338,236
ALNALYSIS OF GOVERNANCE COSTS
2024
TOTAL
2023
TOTAL
Unrestrieted
Restricted
Independent Examinerfs Fees
Accountancy and Bookkeeping Fees
Legal and Professional Fees
800
5,170
4.603
800
5,170
4,603
800
4,559
8,953
10,573
10,573
14,312

Page 24
HASWELL AND DISTRICT MENCAP
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
NET MOVEMENT ILY FUNDS FOR YEAR
2024
TOTAL
2023
TOTAL
The net movement in funds is staled after charging:
Independent Examinevs Fees
A¢¢ountancy and Bookkeeping Fees
Operating Leases
Depttciatton of Tangible Fixed Assets
800
5,170
17,746
19,271
800
4,559
15.427
21,897
10. ANALYSIS OF STAFF COSTS TRUSTEE REMUNERATIOI¥4 AIYD EXPENSES AND THE COST OF
KEY MANAGEMI ENT PERSONNEL
2024
TOTAL
2023
TOTAL
Unrestricted
Restricted
Wages and Salaries
Employer National Insurance Contnbution5
Employer Pension Contributions
92,745
7.661
3.213
71.487
164.232
7,661
3,213
151,133
6,558
2.571
103,619
71,487
175,106
160,262
During the current and previous fmancial year no employee received emoluments in excess of £60,000.
The charity trustees were not paid nor did they receive any other benefits from employment with the charity in
the year (2023.. £nil) nor were they reimbursed expenses during the year (2023: £nil). Ms S. Brown, a charity
trnstee received £2,182 {2023: £6.300) for consultancy services supplied to the charity.
The key rnanagement personnel of the charity comprise the trustees and the chief executive. The employee
benefits of the chtef executive were £41,499 {2023: £39.018).
11. STAFF IYUTrIBERS
Haswell and District Mencap bad an average of10 {2023: 9) members of staff during the year.

Page 25
HASWELL AND DISTRICT MENCAP
A COMPANY LIMITED BY GUAII4NTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
12. TANGIBLE FIXED ASSETS
Buildin
& P12V
round
Motor
Installation ￿￿￿ellt Vehicle5
ui
Fixtures &
Fittin
Total
COST
As at l April 2023
Additions
Disposals
As at 31 Mar¢h 2024
554,868
13.804
46.479
1.763
120,942
26,533
(24.357)
123,118
737.856
26,533
(46,707)
717,682
(22,350)
24,129
554,868
13,804
1.763
DEPRECIATION
As at l April 2023
Charge for Year
On Disposal
As at 31 March 2024
166,910
11.096
13.804
34,616
2,968
(21,571)
16.013
1,744
106,598
5.200
(24,158
87,640
323,672
19,271
(45,729)
297.214
178,006
13.804
1.751
NET BOOK VALUE
A5 at 31 March 2024
376,862
8.116
12
35,478
420,468
As al 31 March 2023
387.958
11,863
19
14.344
414,184
13. STOCKS
2024
2023
Closing Stock
1,555
1.655
14. DEBTORS
2024
2023
Operating Debtors
Haswell Catering Services Limited
The Hive @ Haswell Limited
AccnLed Income
2,411
68.777
7,969
223,005
79
110,042
12,827
11,377
302,162
134,325

Page 26
HASWELL AND DISTRICT MENCAP
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
15. CREDITORS
Unrestri¢t¢d
Fund
Restrieted
Fund
Total
2024
Total
2023
Amounts due Jyithin one yeAr:_
Operating Creditors
Accruals & Def¢￿ed Income
PAYEINIC
Value Added Tax
6.538
13.763
10,930
3,462
6,538
13,763
10,930
3.462
5,364
11,621
4,182
1,849
34,693
34,693
23,016
16. STATEMENT OF FUNDS
Balance
1st A ril
2023
Transfers
BetweeD
Funds
Balance
31st March
2024
Income
ended
Restricted Fund5
Coalfields
Regeneration
Trust {1)
Coalfields
Trust12)
Urban 11
Strategic Health
Haswell Parish Council
Durham County Council
Diabetes Support
Durham County Council -
Fwi and Food
Durham County Council -
Easter Eggstravaganza
County Durham
Community Foundation -
Wann Spaces
County
Durham
Community Foundation
Welcome Space5
Durham County Council -
Fun and F(KKi
122.364
(3,496)
118,868
Regeneration
30,023
151,257
32,853
(706)
(4.698)
(938)
{1,220)
29,317
146,559
31,915
(1,780)
1,900
(1,900)
7,470
(7.470)
1,163
1,163
(2,0(K))
(3.000)
1.633
(1.633)
Durham County Council -
Fun and F￿d
B & Q Foundation
Mencap - Together Furkd
Mark Benevolent Fund
Bally
Thomas
Charitable Fund
National Lottery- Raising
Aspirations and Following
Dreams
1.510
5,000
10.002
26.215
(1.510)
(5,000)
(10.002)
(486)
(24.753)
976
20.(KX)
(20.000)
249.997
329.890
40,720)
(104,779)
209,277
538.075
339,497
(26.533)

Page 27
HASWELL AND DISTRICT MENCAP
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
16. STATEMENT OF FUNDS
Bglance
1st A ril
2023
Transfers
Behveen
Funds
Balance
31st l¥larc
2024
Income
Unrestricted Funds -
Rur￿l￿g Costs Reserve
78,CrfXI
12,(N)O
90.000
Unrestricted Fullds -
General Funds
115.253
234,021
(281.890)
14,533
81,917
532,750
563.911
(386,6691
709,992
Restricted Funds
These represent fund5 received which are restricted for a specific purpose. Amounts are released from these
funds when the expenditure to which they relate is IncU￿¢d by the charity.
The restricted funds received are summarised as follows:_
Coalfields Regeneralion Trust (l), Urban 11 andstraiegic Health
Funds were received to help cover the expenditure associated with the development of the Lisa Dixon Centre.
The costs asso¢iated with this project have been capitalised and shown as an asset on the balance sheet. The
funds are to be released in line with the depreciation policy of the a￿t5.
Coalfields Regeneration Trust (2)
Funds were rcceived lo help cover the expenditure associated with the building of premises to house a Second
hand furniture shop and lo contribute to salary costs. The costs ass(*ialed with this building project have been
capitalised and shown as an asset on the balance sheet. The funds are to be released in line with the deprecialion
policy of the assets.
Ha5well Pansh Council
Grant ￿ndIng was received la￿ year lo purchase kitchen equipment. This was Spent this year.
Durham County Council - Di4beÈes Support
Grant funding was received to deliver activities to raise awareness of diabetes.
Durham County Council- Fun ond Food
Grant funding was received lo deliver fcrf)d and activities during the summer holidays.
Durham County Council- Easter Egg5travaganza
Grant funding was received to support Easter 'eggstrdvaganza' activities, including Sta￿Ing and f(KKI. This grant
was unspent at the year end.
County Durham Community Found414on - Warm Space5
Grant funding was received to contribute lo heating bills lo ensure the centre is wann.
County Durham Community Foundafton - Welcome Spaces
Grant funding received to provide a wann welcoTne café.
Durham County Council- Fun and Food
Grant funding was re¢eived to deliver f(￿ and activities during the October half terni holidays.

Pagc 28
HASWELL AND DISTIUCT MENCAP
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
16. STATEMENT OF FUNDS (contirtmed)
Durham County Council- Fun and Food
Grant ￿ndIng was r¢¢eived to deliver f(y)d and activities during the February half terni holidays.
B & Q Foundation
Grant funding received to help trninees build a learning circle in the sensory garden.
Mencap- Together Fund
Grant funding received for the healih and wellbeing of trainees including a progrdmmes of activities, gym
related circuits, learning the rules of boccia and the provision of new equipment to allow these activities to take
place.
Mark BenevolenÉ Fund
Grant funding received to rcnovate the community café and to support the 'Patch to Pl￿e, project.
The Baily Thomas Charitable Fund
Grant funding received to reduce social isolation for people with a learning disability.
Nalionol Lottery - Raising Aspirations ond Following Dream5
Grant funding was received to support the Raising Aspirations and Following Drearns project. The funding will
mainly support staffing costs and overheads to allow Ihe charity to run the project. This is a three year project
with the funding being received in staged payments.
Unrestricted Funds- Designated
These are funds given to the charity for a designated putP05e. These fiEnds are SLllnmarised as follows:
Running Costs
The Trustees consider it prudent to desi￿ate an amount of unrestricted reserves for running costs in the event
something unforeseen should happen lo the charity. An amount of £90.(M)O has been all(Kated to this reserve and
this is intended to cover sta￿Eng and redundancy cosls, equipment leasing costs and general overheads such as
light and heat. £12,000 has been transferred from general reserves to increase the amount allocated lo this
reserve during the year.
Unrestricted Funds- General
These funds can be used in anyway by the trustees in accordance with the objectives of the cEwity.
Transfer Betiveen Funds
£26,533 of restri¢ted reserves has been spent on Capital expenditure during the year and a transfer has been
made to ut￿¢stricted reserves as the restriction no longer applies.
17. INDEPENDENT EXAMINER'S FEE
The independent examination work conducted entailed a ftt of £800
18. TAX4TION
As a Charity, Haswell and District Mencap is exempt from tax on income and gains falling within section 505 of
the Taxes Act 1988 or sectii)n 256 of the Taxatiiyn of Chargeable Gains Act 1992 to the exlenl Ihat these are
applied to tts charitable objects. No tax charges have arisen in the charity.

Page 29
HASWELL AND DISTRICT MENCAP
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
19. ANALYSIS OF NET ASSETS
Unrestricted
Fullds
Restricted
Funds
TOTAL
Tangible Fixed Assets
Current Assets
Current Liabilities
93,809
112,801
(34.693)
326,659
211,416
420.468
324,217
(34,693)
Net Assets al 3 1st March 2024
171.917
5J8,075
709,992
20. RELATED PARTY TRANSACTIONS
The trnstees (and directors for the purpose of company law) of Haswell and District Mencap are als) the
directors of Haswell Catering Services Limited and The Hive @ Haswell Limiled.
The provision of services between the three companies are by their very nature ¢onne¢ted and transactions are
recorded a¢¢ordingly. The primary purpose of Haswell Catering Services Limited and The Hive Caj Haswell
Limited is lo generate surplus funds to donate to Haswell and District Mencap.
During th¢ year Haswell and District Mencap paid for goods and services on behalf of Haswell Catering
Service5 Limited and vice versa.
In recognition of the support, services and catering supplied to Haswell and District Mencap over a sustained
period of lime, the trustees of Haswell and District Meneap have taken the decision to waive some of the amount
due to thc charity by Haswell Catering Services Limited thus rcducing thc amount owed by £69.000.
At the year end, the amount owed by Ha5well Calcting Services Limited to Haswell and DistrÈct Mencap was
£68,777 {2023: £110.042) and this amount is shown in debiors.
During the year Haswell and District Mencap paid for goods and services on behalf of The Hive @ Haswell
Limited and vice versa. Ai the year end, the amoLtnt owed by The Hive Ca. Haswell Limited to Haswell and
Disiricl Mencap was £7.969 (2023: £12,827) and this am￿nt is shown in debtors.
No other transactions with related parties were undertaken such &s are required to be disclosed under FRS 102.
21. ULTIMATE CONTROLLING PARTY
In the opinion of the trustees. there is no ultimate controlling party of the charity other than the board itself.

Page 30
HASWELL AND DISTRICT MENCAP
A COMPANY LIMITED BY GUARANTEE
MAIYAGEMENT INFORM[ ATION
FOR THE YEAR ENDED 31ST MARCH 2024
Thefollowingpage does notform part of the
Statutory Financial Statements

Page 31
HASWELL AND DISTIUCT MENCAP
A COMPANY LIMITED BY GUARANTEE
YEAR ENDED 31ST MARCH 2024
DETAILED ANALYSIS OF INCOME AND EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
INCOME
Grants Receivable
Donations - General
Shop Sales
Fundraising Income
Members Fees
Day Care
Trips and Outings
Room Hire
Day Care Lunches
Sundry Income
329.890
329.890
9,348
22,027
28,990
1.252
171.624
293
100.470
3,022
18,586
28,547
1,613
165,963
1,939
60
270
672
321,142
9.348
22,027
28,990
1.252
171.624
293
195
292
234 021
195
292
563,911
329,890
EXPENDITURE
Shop Purchases
Fundraising Costs
Group Expenses
Wages and Salaries
Staff Pension Contributions
Rent, Rates and Water
Leasing Charges
Heat and Light
Telephone and Internet
Repairs and Maintenance
Printing, Postage and Stationery
Insurance
Molor and Travel Expenses
Legal and Professional Fees
Accountancy and Bookkeeping
Independent Examiner's Fees
Bank Charges and Interest
Intercompany Movement
Cleaning
Gifts
Licences and Subscriptions
Sundry Expenses
Trainee and Volunteers Expenses
Depreciation
Computer Expenses
Trips and Oulings
Loss on Disposal of Assets
1.475
3.538
4.069
100,406
3,213
6.639
17.746
12,875
2,540
3,570
1.336
5.445
14,934
4,603
5,170
800
1.480
69.000
5.598
537
1,257
1,423
204
9.433
3.346
274
979
1.475
5.058
13,933
171,893
3.213
6.639
17.746
20,455
2,540
7,960
1,336
5,445
15,034
4,603
5.170
800
1.480
69.000
5.598
537
1,257
1.423
204
19.271
3,346
274
979
1.234
5,353
10,022
157,691
2,571
4,316
15,427
16,499
2,048
61.195
1.223
5,301
10,789
8,953
4.559
800
384
1.520
9.864
71,487
7,580
4,390
loo
5,869
233
722
208
207
21.897
3.647
3,675
9,838
281.890
104,779
386,669
344,823
{DEFICIT)ISURPLUS FOR THE YEAR
47,869
225,111
177.242