COMPANY REGISTRATIOIN NUMBER 05484495 bEw REGISTERED CHARITY NUMBER 1113417 HASWELL AND DISTRICT MENCAP (A COMPANY LIMITED BY GUARANTEE) FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2025 BELL TINDLE WILLIAMSON LLP Chartered Accountants and Registered Auditors The Old Post Office 63 Saville Street North Shields Tyne & Wear NE30 IAY
HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE YEAR EINDED 31ST MARCH 2025 CONTENTS Trustees Annual Report Independent Examiner's Report 13 Statement of Financial Activities 14 Siaiement of Financial Position 15 Notes to the Financial Statements 16-28 Thefollowingpage does notform part of Éhefirtancial statements Detailed Analysis of Income and Expenditure 30
Page I HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUAIL4NTEE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 The trustees are plea.sed lo present their annual directors, report together with the financial statements of the charity for the year ending 31 sl March 2025 which are also prepared to meet the requirements for a directors, report and financial statenients for Companie% Act purposes. The financial slalements comply with the Charities Act 201 l. the Companies Aci 2006, the Memorandum and Articles of A8%ociation, and the charilies Siaten]ent of Reeommended Practice (applicable to charitie% preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland; FRS l O?) isbued in October ?019. Foreword from the Chief Executive- Ha Jean Hood As you will read in this report, we have been successful in many of our priority areaq that we set in April 20?4. We are pleased witli our finaneial regilience in ?0?4 espeLÉally as we are lo be tested this comiiig year with National Insurance rises and increasing overheads. We have had lo make some tough decisions throughout Ibe year to balance what resources we have available to ensure we continue lo meet the needs of the people we serve. Many charities are facing turbulent times, especially those delivering adult social care, which continue to be grossly undervaLued despite their bugely positive impact on people's lives. As we look to the years ahead we need to be in & good shape to weather the storrns of chaTltable funding. This last year has been a real joumey both exciting and challenging. We began 2024125 with a strong plan bul like many other charities we were hil hard with economic challenges on a much greater scale than we could have anticipated. Over 120 people with a leaning disability and their families continue to rely on us for support and we consistently strive lo rnake improvements lo our Service delivery. I would personally like to thank the board of tNslees who have given great support and vision over the last year. There have been many occasions this year when we have hit tnajor bumps in the road and on a personal level I would like to say "Thank You as this support has been invaluable, al a time when I needed it most. Finally, I would like to expre8$ my deepest gratitude to all of my colleagues for their lthrd work and dedication throughout ?024125. Your commitment, loyalty and resilience continues lo be the cornerstone of our success. l am confident that together we will continue to make a signiticanl difference in the lives of people with a learning disability. Introduction to the Chari People with a learning disability find it harder than others to learn, understand and communicate. However, like all of U5 they are individuals who want different things from life and need different levels of support to achieve Ibese goals. Haswell and District Mencap works lo ensure that people with a learning disability and their carers have access to relevant %upport and service5 to help them lo get what they want out of life. Haswell and District Nlencap is a local, independent charity, with two subsidiary social enterprises that supports children and adults with a learning disability. their carers and the wider community. At Haswell and Disiricl Mencap we have a holistic approach lo support and aim lo be a resource for the whole family, long iemi. Haswell & District Mencap's services are wide reaching and reflective of learning disabilities needs IhToughout the North East of England. Ai present they include., 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.
Page 2 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 Our Pur oses and Activities Vision Haswell and District Mencap shares the Royal Mencap vision of an organiqation where everyone with a learning disability has an equal right lo choice, oppornitY and respect, with adequate support for individual 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 ihe wider community. Purposes and Aipns Our charity's pUoSe8 as set out in the objects contained in the company's Memorandum of Association are lo: Offer relief for people with learning disabilities with the PTOV15ion of help and support for them and for their fatnilies, dependants and carers. To provide or assist in the provision of facilities for Ibe recreation or other leisuTe time occupation for people in the wider community. Our strategic aim is lo achieve all tbis through a combination of.. Can]paigning for better services and opportunities for people wiib 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 &¢tivilies. How Ollr Activities Deliver Public Benefit Haswell and District Mencap have a legal obligation to demonstrate public benefit arising from the Charities Act 2006. We have referred ro the Charity Conunis%ions Guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular the Irusteeq consider how planned activilieq will contribute to the aim and objectives they have Set. The outworking of our aitns and who we try to help are described in our mission statement above. AII our charitable activities focus on enabling people with a learning disability to live full and rew&rding lives and are undertaken to rther our charitable putposes for the public benefit. Our aims llY reflect the purposes the charity was sel up lo rther. Haswell and District Mencap are fully consistent 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 youtb, age, ill-health, disability, flnancial hardship or other di5advanlage.
Page 3 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 2024125 Strate ic Ob ectives and Reflection on Successes 2024125 was a year of looking at Organisational su51ainability. Our main locus this year was lo streamline our operations and costs whilst ensuring we continue lo meet the needs of the people we .gerve. It is our hope that through this document we can demoltrate the importance of our work and the difference that Ibis make4 lo the lives of people with a learning disability, their carers and the wider community. In 2024125 our strategic plan included the following targets and objectives.. Priorit Redueiiig stigma and discrimination area Hoiv we Ivill achieve this Continue workn.ng in partnership with The Bread and Butter Thing. Evidence Partnership created, bjnding secured and 80 families receiviiig food on a weekly ba.8is. Date achieved Ongoing. Expand on the Warm Hub offer to provide food, drinks and free Wi- Funding secured and an active project with Iree breakfasts, hot drinks and Wi-Fi. April 24. Grow and develop our social media presence to promote our work. Our social media following has increased throughout the year and we now have two In5tagram pageq wilh a growing following. Ongoing. Social Care 11 Review or core offer with a Service User led approach Service Users held a consulialion day to develop the yearly plan o activities and events. Ongoing. Further develop partnerships with local colleges lo be a placement provideT. Contract with East Durham College lo provide 2 placemeiils per day for Level 3 Health and Social Care students. Completed. Contract with Sunderland College to provide l Level 3 placement per week . Source ndIllg lo rther enhance our offer. Funding secured Ongoing. Supporting Friendships and RelatjOn5hips Create a regular timetable o activities, services and evenls to give people the opportuniry lo meet alld reduce social isolation. Offer created, PTOmOted and delivering. Ongoing. Develop a musical memories project for older people. Funding secured, project pron]oted and ran over 12 months. Completed.
Page 4 HASWELL AIND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 2024125 Strate ic Ob eetlves and Reflection on Successes (coiiliMMed) Priori area Employment and Benefits How we Trvill achieve thi5 Review staffing needs aiid source funding to meet the needs identified. Evidence Staffing reviewed and funding ecured to cover both salaries and sessional work. Date achieved Completed. Improving Health Design and deliver comprehensive Health and Wellbeing programme lo our trainees and to the wider community to reduce social isolation. Work with exlemal providers lo ensure the continuation of food support during school bolidays. Opportunities have been sourced for our trainees including singing lessons, sil lo be fit, gentle dance and the magic table. Ongoing. Early Interventions In collaboration with DCC Fun aiid Food Team we provided free activtties and free meals lo vulnerable families. Ongoing. Organisatiollal Development Further develop outdoor spaces. Sourced partnerships with local companies lo support development by providing CPD days. Completed. Source core funding lo support increased overheads. Funding secured. Completed. Achievemellt5 and Performance Haswell and District Mencap is a very well known charity; tbe majority of our incotne comes from contracts, fundraising, donations from our social enterprises and community support in our shops and kilchen. The money enables us to direcily supporl people with a learning disability, their carers and the wider community. Our work is across three broad areas.. Providing services that support people. Supporting people within the Mencap community and beyond. Fighting for change and understandkng. All of our work links to our strategic plan. People with a learning disability are at the heart of all we do. We provide tbe support they need to be involved as full rnen]bers of their community, taking their place in society. The environment in which we are working is changing all the time. Because of this, we must expect to change too, adapting to meet or exceed the expectations of our stakeholders.
Page 5 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 Achievements and Performance continued Our services in education, employment, leisure and advocacy are about providing the support that people with a learning disability, Iheir carers and the wider community need. We are committed to- Supporting people to learn and develop. Supporting people lo work or lake part in activities that suit them. Supporting people lo speak up for themselves and their needs and wishes. Sfatistics During 2024125, our beneflciaries included.. 134 children and adults with a lemiing disability. 69 parent carers. An average of 246 people supported per week. 44 volunteers. Financial Revie Mthking (he most of our resources in 2024/25 Haswell and District Mencap manages its financial affairs through a planning process that aligns operational plans to available resources. This process enables us lo manage the competing demands of our priorities within the fll]ancial constraints and uncertainties we inevitably face. Not only do we need to nMtch incoming resources with expendIre, but also manage the long terni need for cash to pay for our asset5. 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 fund our work adequately. Each scheme, group. project, 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 competition from other providers, often in the private sector. This means we have to be very efficient and effective in order to maintain our unique high quality, which is fidaMental to our purpose.
Page 6 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 Financial Review (cotritiiiiied) Financial Perfovmonee in 2024/25 We have worked hard this year lo secure funding from a number of income streams. We are extremely lucky lo have a wide range of llderS wbicb include corporate supporters, grant giving bodies and individual supporter5 to whom we are very grateful for their kindness and generosity. We also undertake a significant an]ounl of Lonlracl work for our services which has resulted in a certain level of guaranteed nding. This has been a tough year for fundraising with many ndIng opportunities no longer available. We are extremely grateful to our grant tunder8 for their support.. During the year we received the following grants.. Durham County Council _ Summer Fun and Food Durham County Council - February Fun and Food Durham County Council - Members Small Grants Hadrian Trust In total donations and grants to the value of £13,707 were secured over tbe 12 tnonih period. Fundraising income amounted to £22,993 in Ibe period. A large proportion of our funds are restricted in use e.g. they are grants received for a specific purpose. The Figure of restricted funds at the end OF the year was £443,583. The figure of fixed assets (including property, vehicles, fixtures and fitting4) wag £399,612. The figure of unreslricled funds available was £163,822. Taking iuto account debtors of £253,037 and creditors of £45,?44. The total value of society assets and Money in the bank is £607,405. Investpnent Powers and Policy Under the Memorandutn and Articles of Association, the charity bas the power lo inve$t how the trnslees wish. Resttrves Policy and Going Concern The Charity regularly assesses and reviews its reserves policy in line with financial perfom]ance, risk and the extemal environment. The charity's reserves policy is lo aim for %ufficient levels of reserves to enable operating activities to be maintained for a minitnuin of 6 months, taking account of potential risks and contingencies that may arise from time lo lime. In the first instance, the charity would like to have al least three months worth of operating costs held as a liquid reserve. The Board is working towards meeting this target. To help towards platming, for the short lerni target of 3 months worth of liquid reserves, the trustees have identified that £90,000 would be needed lo Jneet the operational lleeds of the charity should an unforeseen event take place and income streams cease. The trustees have created a designated reserve to recognise these costs.
Page 7 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARAINTEE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 P12ns for Future Periods Priorit Reducing stigma and discrimination area Hoiv Ive Ivill achieve this Work in partnership with the charity.. Bread and Butler Thing lo provide 80 families with a weekly shop for £8.50. Further develop the Warni Hub lo provide the community with a wami space with inlernel access. Work with external partners on local and national campaigns. Share positive Stories and case studies on social media platforms. Social Care Review the core offer with a service user led approach. Work closely with local colleges lo recruit student placements. Source funding to enhance our offer. Develop a regular timetable OF activities, services and events lo give people the opportunity to meet and reduce social i801ation. Supporting Friendships and Relationships Employment Seek funding opportunities lo support staff salaries. Streamline olTice services by exploring HR packages. Create a regular timetable of Health and Wellbeing opportunittes. Improving Health lore Health Promotion o ortunilies with con]mission. Further develop young family support with initiatives such as the scliool uniforn] recycling scheme. Early Interventions lore otenlial artnershi s for earl Furtli¢r develop outdoor areas. intervention initiatives. Organisational Development Source core cost fundin tosu ort increased overhead costs.
Page 8 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 Reference #nd Administrative Details Charity Registra(ion Nuniber." 1113417 Company Registration Nulliber." 05484495 (England and Wales) Rvgistered Office.. Lisa Dixon Centre Burt Close Ha5well County Durham DH6 2DA Independent E.raniiner E. J. Hartshome-Ferguson BA FCA Bell Tindle Williamson LLP Chartered Accountants The Old Post Otfice 63 Saville Street North Shields NE30 IAY Bunkers.. HSBC Bank plc Pelerlee County Durham SR8 IAT External Advisors.. Peninsula Business Services Directovs and Trustees.. The directors of the charitable company (the charity) are its Iruslees for the purpose of charity law and throughout IhEs report and the fmanctal statements are collectively referred to as the lrnstees. The trustee5 who served during the year and since the year end are as follows.. Key Management Personnel Haswell and District MeDcap: Tru5tees' alld Director5 Ele¢'Éed Trustees." Ms Sophie Brown (Chair) David Jackson Ms Elizabeth Willis Williani Robert Mccafferty Ms Cheryl Overton Mrs Karen Buck (Resigned 22nd Decembep- 2024) Key Trlanagement Personnel Ha51vell and District Mencap: Management Secretary." Mrs Jean Dixon MBE Chief E¥ecutive." Mrs Hayley Jean Hood
Page 9 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 Structure Governance and Mana ement Governing Documenl Haswell and District Mencap is a charitable company limited by guarantee, incorporated on 20th June 2005. The coinpany was established under a Memorandum of Association which established the objects and powers of Ibe chariiable company and is governed under its Articles of Association an]ended by special resolution on 12th December 2006. The present directors, and any past directors who served during the year, are stated above, together with the names ol the %enior executive staff and external advisers of Haswell and District Mencap. Appoinlinent of Trustees The board of Iruslees consists of a maximum of l ? 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 Ibe charity. All of the Iruslees give their time voluntarily. Each member of the board of trustees agrees to contribute £1.00 in the event of the charity winding up. Register of Members Haswell and District Mencap 1.8 a membership organisation. Membership is open to people with a learning disability, their parents and carers and the wider community in the capacity of a loyalty member. The conipany shall maintain a Register of Members in which the name and addre55 of every member, the dates on which they became a member and when they ceased to be a men]ber ghall be recorded. Every member shall complete a subscription fonn to become a rnember. A member shall notify the Secretary in ThTiting within seven days of a change to his or her name or address. Cessation ofMeHibership The righis and privileges of a member shall not be transferable nor transmtssible, and all such rights &nd privileges A member shall cease lo be a member if she or he.. resigns in writing- or failg to pay the annual subscription within three months after the date il became due; or is expelled by Ihe directors lor conduct prejudicial to the charity, provided that any member whose expulsion is proposed shall have the right to make representation to the meeting at which the decision is to be made.
Page 10 HASWELL AIND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 Structure Governance and Mana ement (coiitiiiiied) Trustee Induction und Trainiiig All Iruslees are familiar with the practical work of the charity and have, also, been encouraged lo consult the various Charity Comn]i85ion publications signposted IhTough the Commission's guide "The Essential Trustee" and the infornialion sheets provided on the Commission's website. In the forthcoming year, the trustees will seek 10 ensure appropriate Iraiiiing is provided for them and that proposals are brought fonvard to enhance the potential pool of the lrnslees. Tratning of trustees will be led by Ibe Chairperson and will cover.. The obligations of trustees. The main documents whieh sei out the operational framework for the charity including the Memorandum and Articles of Association. Resourcing and the current financial position as set out in the latest published financial statements. Future plan8 and objectives. GDvernanLe Haswell and District Mencap is committed lo maintaining the highest standards of governance and has detern]ined that the organisalion should meet the prtnciples outlined in the Charity Commissions new Code of Governance. Oyganisational Purpose We have a clear, sustainable strategy and business plaii con.%i%tent with Ibe charity's purpose and a framework lo evaluate and monitor our impact. We are developing our approach to collaboration and to working with our stakeholders lo increabe our impaLt. Leadership Ultimate responsibility for governance of the charity is entrusted to the board of Iru5te¢s, which consists OF up to 12 tru.8tees. Whilst suitably challenging and diverse views are welcome, collaborative responsibility is taken. Be%t practice is followed in ternis of the management of the Chief Executive and there are clear distinctions between the role of trustees and the executive tean]. The board holds a range of reserved matters and delegates certain auihoriiy to the executive ieam in order to mn the organisation eificiently. Integrity The board 1.% very conscious of the need to safeguard Haswell and District Mencap's reputation and operates lo the highest ethical standards, with trustces signing up to a code of conduct and regularly declaring conflicts of interest. Policies There have been several changes in policy &nd as a result of such. Peninsula Business Services have supported us once again to assist with Human Resource & Health & Safety Management.
Page 11 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 Structure Governance and Mana ement (coM¢iiiiied) Relatvd Parties In far as il 15 complemeiitary to the charity's objects, the charity is guided by local policy and partnerships. Related party transactions involving trustees, during the financial year, are detailed in notes 10 and 20 of the financial staiemenls. Pay Policyfor Senior Siaff The board of directors, who are the charity's trustees, give all of their time freely and no director received remuneralion in the year. The pay of senior staff is reviewed annually. Senior staff salaries are considered in line with the organisalion's size, the coniplexily ot the roles and the responsibililies that the statycarry. Employee5 Haswell and Di8triet Mencap aims to be an organisation where employees enjoy a sense of Fulfilment and where they feel supported and developed. Employees are kept Fully inforn]ed about Haswell and District Mencap's strategy and objectives, as well as day-to-day news and events. Regular infonnation about the organisation is available through meetings and briefings. All employees are eneouraged to give their suggestions and views on performance and strategy. Haswell and Dislricl Mencap supports equal opportunities, holding the positive about disabled people 8ymbol. A policy of recruitment and selection on the basis of aptitude and ability withoul discrimination is followed. Haswell and District Mencap pursues both the employment of disabled people and the continued ernployn]ent and retraining of employees who become disabled while employed by the organisation. Haswell and District Mencap is committed lo the training, career development and promotion of all employees. An individual's career developnient is assessed with an annual appraisal and 1-2-1's. Training prograrnmes are provided to meel any on-going needs, with the aim of developing employees for both their current and their future roles. Risk Manageinent The Iruslees have conducted a review of the major risks to which the charity is exposed. Particular attention has been focused on non financial risks and in particular health and safely risks. Strong iniernal controls have now been developed to deal with such risks. As part of the risk n]anagement process, the Ink5tees have implemented a risk management strategy which comprises.. An annual review of Ibe risks that the charity may face. Detailed action plang to mitigate those risks identified; and Implementation procedures designed to minimise any potential impact on the charity should any of these risks materialise.
Page 12 H.4SNVELL AND DISTRICT NIEINCAP A COTrIP.4_NY LINI IITED BY GLTAIUNTEE REPORT OF THE TRUSTEES FOR THE YEAR E_YDED 31ST LRCH 202) Trustees, Re5 onsibilities ill Relatioll to the Financial Statemellts The charitv trustees (who are also Ibe director5 of Haswell and District fvlencap for the purposes ot cotllpatly lawl are responiible for preparino a trustees, a[Ual report and financial statemenES in accordance with applicable law and Uuited Lingdotll Accounting Standards (United Kingdo Generally .4ccepted Accounting Praciice}. Company law requires the charity trustees to prepare financial statements for each year wEkich uive a true and fair view In prepartllo the financial slatemenls, Ihe Irustees are required to.. seleLt suitable accounting policies and Iben apply tbern consistently., observe the meibods and principles in the Charities SORP., ake judgments and estijnates that are reasonable and prudeut; siale whether applicable UK Accountino Standards bave been followed, subject to any material departures disclosed and explained in the FanCIn1 gtalements. prepare the fancial statements on tkLe uoing conceTn basii unlesb It is inappropriate lo presume that the Charity will continue in business. The trusTees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any lin]e the finaueial position of the charity and lo enable them lo ensure that the finallcial siaiements comply with the Companies Act ?006. The. are also responsible for iafeouardino the assets of the charity and hence for taking reasonable stepg for Ibe prevention and detection of fraud and other irregularities. The Iruslees are respoDsible For the maintenance and integnty of the corporate and financial infortnalion included on the cbaritable company's website. Legislation in the United Krnodom governing the preparation and dissemÉnation of financial SlateentS tnay differ fro leoislation in other jurisdictiolls. Siatement of disclosure ¢0 our independent examiners In so far as tkne iruslces are aware at tkne time of approving our trustees, report.. there is llo releN"anE inforn]alion, being information needed by tkne independent exaler in contlection with preparing their report, of which the coPanY'S independent examineT i) ullaware. and the Iruslees, bavin(y rnade enquiries ol fellow directors that they ought lo baw'e individuallv iaken, have eacb taken all the sieps that he,'she is oblioed to take as a director in order lo make tbetllselves aware of any relevant infonllatioD and ro establish thai the chariry's indepeudent exa]niner is aware of that information. Inde endent E.Kan]iner E. J. Hansborne-Fer.trUbon BA FCA of Bell Tindle Williamson LLP will continue in office as independent examiner for the ensuin(r year. This report wai approved by the trustees on 30th January ?0?6 and is signed on their behalf bv.. MS S. BROWN T[ee
Page 13 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 I report on the financial statements of the charity for the year ended 3 Isl March 2025, which are set out on pages l4 to 28. RESPECTIVE REspof4sIBILITIES OF TRUSTEES AND EXAMINER The Trustees {who are also the Directors of Ihe company for the purposes of company law) are responsible for the preparation of the financial slalements. The Charity's Trustees consider that an audit is not required for this year under section 144(2) of the Charities Acl 2011 (the ?01 l Acl} and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies Ael 2006 and is eligible for independent examination. it is my responsibility lo.. examine the financial statements under section 145 of ihe 2011 Act. follow the procedure% laid down in the General Directions given by the Charity Commission under section 145{5}Ib) of the 201 l Act, and stale whether particular matters have come to my attention. BASIS OF INDEPENDENT EK4MIIYER'S REPORT My examinalion was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the financial statements presented with those records. It also iThcludes consideration of any unugu&l items or disclosures in the fmancial slalements. and the seeking of explanations from you, as Trustees, 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 liniiled to those matter5 set out in the statement below. INDEPELNDENT EK4MINER'S STATEMENT In connection with my examination, no matter has come to my attention.. which gives ine rea%onable cause to believe that, in any material respect, the requirements: (a) lo keep accounting records in accordance with section 386 of the Companies Act 2006, and (b) lo prepare financial statements which accord with the accounting records and comply with the accounting requirements of 4ection 396 of the Companies Act 2006. (c) lo prepare financial statements in accordance with the rnethods and principles of the Sialement of Recomn]ended Practice for accouiiting aiid reporting by charities. have not been mel. or to which, in my opinion, attention should be drawn in order lo enable a proper understanding of the fmancial siatements to be reached. Bell Tindle William50n LLP Chartered Accountant5 The Old Post Offlce 63 Saville Street, North Shields Tyne & Wear, NE30 IAY E. J. Hartshorne-Ferguson BA FCA Independent Examiner CHARTERED ACCOUNTANTS AND REGISTERED AUDITORS 30th January 2026
Page 14 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2025 Unrestricted Funds Restricted Fullds 2025 2024 Note INCOME Donations and Legaeiey 6.176 7.531 13,707 339,238 Iiicome from Charitable ActlVLties 179,174 179,174 173,656 Activities for Generating Funds 38,181 38,181 51,017 TOTAL INCOMING RKSOURCES 223,53 I 7,531 ?31.062 563,911 EXPENDITURE Cost of Raising Funds (8,264) (400) {8,664) (6,533) Expenditure on Charitable Activities (223,3621 (101,623) (324,985) (380,136) TOTAL EXPENDITURE (231,626) {102,023 {333,649) 386,669) NET EXPENDITURE AND NET MOVEMELNT IN FUNDS FOR THE YEAR (8,095} (94,492) (102,587) 177,242 RECONCILIATION OF FUNDS Total Funds Brought Fonvard 171,917 538,075 709,992 532,750 TOTAL FUNDS AT 31ST MARCH 2025 16 163,8?2 443,583 607,405 709,992 The Sialement of Financial Activities includes all gain and losses in the year and therefore a statement of total recognised gains and losses bas not been prepared. The not*s on pages 16 to 28form part of thesefinancial stalenients
Page li H.4SMTLL.LND DISTRICT NIENCAP A CONIPAML ' Llli IITED Bl, G[JAITEE STATETrIENT OF FILTh_L CIAL POSITION AS AT 31ST INI.-IRCH 2025 202) 2024 FIXED .45SETS 12 399.61? 4?0.468 CI]iRETrT ASSETS Stocks Debtors Cabkn at Ballk and in Hand 13 1,30) 241,876 9.8)6 I,))) 30? 16? ?0,500 CREDITORS - .lI0Ts DLfE ITr'ITIIP4 ONE YEAR 15 (45,744) (34,693) NET CURREL)T ASSETS ?07,793 289,i?4 TOT.AL .4SSETS LESS CLIiRE)T LI.4BILITIES 607,40) 709.99? ET ASSETS 607,405 709.997 Uurestricted Funds General Funds Designated Funds 16 81,917 90,000 90,000 163,822 171,917 Restricted Funds 16 44J,583 i38,07) 607,40) 709,992 These financial slatetnenls bave been prepared and deliwered in accordance with the provisions applicable to companies subject lo Ibe srnall compallies, re(yime and in accordance with FRS 102 'The Financial Reportino Standard applicable ill the UK aud Republic of Irelalld,. For the Vear endiug 3 lit [arch ?02) the compauy was entitled 10 exeEtLPtion frojn audit under >eciion 477 of the Con]panies Act ?006 relaiino to small companies. Directors, responsibilities.. The tnembers haTr'e not required the company to obtain an audii of its financial itatementi for the year in quesiion in accordallce with >ection 476; The directors acknowled(ye their responsibilities for complying with tbe requirements of IELe Aci with iespect 10 accounting records and Ibe preparation of financial staiemenis. These fmancial statemenis were approved by the board of directors and authorised for issue on 30th JatLuary 2026 atLd are sitrned on bebalf of the board by.. I IS S. BROWN Trusiee CompatLy Rcuistralion Number.. 0548449) The rtote5 on pages 16 to 28forpn part tsf thesefinancial Siutements
Page 16 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 ACCOUNTING POLICIES Tlie principal aceounling policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows.. a) Basis of Pre aration of Financial Statements The financial statements have been prepared under the historical cost convention. and in accordance with the Charities.. Statement of Recommended Practice {applic&ble to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in tlie UK and Republic of Ireland {FRS 102)) (i.8sued in October ?019} - (Charities SORP {FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS I O?) and the Companies Act 2006. Haswell and District Mencap meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at hi8lorical cost or transaction value untess otherwise stated in the relevant accounting policy note(s). b) Pre aration of the Financial Statements OD a Goin Concern Basis The trustees consider that there are no rnaterial uncertainties about the Charity's ability lo continue as a going concern. There are no signiftcanl judgments or key sources of estimation uncertainty that alfect the financial siatements. c) Cash Flow Statement The trustees have taken advantage from including a cash flow staten]enl in the financtal statements on the grounds that the charity 15 small. d) Income All income is recognised once the charity has entitlement lo the income. it is probable that the income will be received and the amount of income receivable can be n]ea8ured reliably. The following specific policies are applied to particular categories of income.. Donations and grants are recognised when the charity has been notified in writing of both the amount and settlement dale. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or Ibe lfIlMent of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period. Monies raised from activities for generating funds are included when received. Incoming resources from charitable actLVlties are accounted for when earned. Investment income is included when receivable.
Page 17 HASWELL AND DISTRICT MENCAP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 ACCOUNTING POLICIES (toiiiiiiiied} e) Fund Accountin Utweslricted Funds are funds which are available for use al the discretion of the Irustee.q in rtherallce of the general objectives of the Charity and which have not been designated for other purposes. Designated Funds are unrestricied funds received for a particular purpose. Restricted Funds are funds which are to be used in accordance wilh specific restrictions imposed by their donors or which have been raised by the Charity for particular purposes. The cost of raising &nd administering such funds are charged against the specific fund. enditure Expenditure is recognised once there is a legal or constructive obligation to make payment to a third party, it is probable tbal settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under Ihe following activity headings: Costs of raising funds comprise the costs of activities and consumables. Expenditure on eharilable activities includes the cost of events and other activities undertaken to further the purposes of the charity and their associated support costs. Governance costs tnclllde those costs associated with meeting the constitutional and stalory requirements of the charity and include independent exan]ination fees &nd costs linked to the strategic management of the charity. [e¢Overable V AT is charged as a cost against the activity for which the expenditure was incurred. ort Costs Support costs are those functions that assist in the work of the charity but do not directly undertake charitable activities. Support costs include otyice costs, finance, payroll and govemance costs wbich support tbe charity's aclivilies. These costs have been included within expenditure on charitable activities. ible Fixed Assets All fixed assets 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 Fed assets. The director.8 consider that the following policies are required to satisfy their obligations under Con]pany and Charitable Law'.- Expenditure on the fed asset is capitalised. The fed asset being depreciated over its useful economic life in accordance with the company's accounting policy. Grants received specifically to fance the expenditure are credited to a restricted fund.
Page 18 HASWELL AND DISTRICT MENCAP NOTES TO THE FIIYANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 ACCOUNTING POLICIES conliiiiivd reciatioll Depreciation is calculated lo write off the cost of fixed assets over the expected useful lives of the assets concerned. The principal annual ral¢s for this purpoye, which are consistent with those of the previous year, are'.- Building and Installation Playground Equipment Fixthres and Fittings MoEor Vehicles Toys 2 /0 straight line 10 years straight line 25 % reducing balance 25 % reducing balance ?5 % reduLing balance k) Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepa]entS are valued al the amount prepaid net of any trade discounts due. l) Stoeks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving itenis. ) Cash at Bank and in Iland Cash at bank and in hand comprises petty cash and fitnds held in the charity bank current account and deposit account. n) Creditors and Provisions Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer ol fund5 10 a third party and the amount due to settle the obligaliorn can be measured or estimated reliably. Credttors are nonnally recognised al their settlement amount atier allowing for any trade discounts due. eratin Lease A reemellts Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged lo the profit and1055 account as incutTed. p) Finance Lease A reetnents 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 finance 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, nel of finance charge5, are Éncluded within creditors. Rentals payable are apportioned between ihe Finance element, which is charged lo the profit and loss account on a slraighi line basis, and the capital element which reduces the outstanding obligation for future inslalments.
Page 19 HASWELL AND DISTRICT MENCAP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 ACCOUNTING POLICIES q) Financial Instruments Financial inslrunients are elassified and accounted for, according lo the substance of the coniractual arrangernenl, as either financial assets or equity instruments. An equity instrumenl is any contract that evidences a residual interest in the asseis of Ihe company after deducting all of Its liabilities. r) Defined Contribution Plan$ Contributions to defined contribution plans are recognised as an expense in the period in which tlie related seniice is provided. Prepaid contributions are recognised as an asset to the extent that 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 winding up every trnstee undertake5 to contribute such amount as may be required for Ihe payment of liabilities not exceeding a total of £ l each. DONATIONS AND LEGACIES 2025 TOTAL 2024 TOTAL Unrestricted Restricted Grant5 Durham County Council- Fun and Food Dllrliam Couniy Council - East¢r Egg%lravaganza Dui'hain County Council Diabete% Support County Durham Community Foundation Space5 CDunty Durham Cominllniiy Foundation SpacL5 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 Carried Forn?ard 7.470 1,163 1,900 Warm 2,000 Welcome 3,000 1,633 1,510 5,000 10,002 26,215 20,000 79,893
Page 20 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUAIL4NTEE INOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 DOENATIONS AND LEGACIES fcoiitiiiiied) 2025 TOT AL 2024 TOTAL Unrestrieted Restrieted Bvouglit Forniayd National Lottery - Raising Aspirations and Following Dre2tns Durhatn County Council - Summer Fun and Food Durham County Council - Febnry Fun and Food Durham County Council Members Small Grants Hadrian Trust 79,893 249,997 5,500 5,500 1,031 1,031 500 500 1,000 1,000 Donations 5,676 5,676 9,348 6,176 7,531 13,707 339 ?38 1Tr4COME FROM CHARIT ABLE ACTIVITIES 2025 TOTAL 2024 TOTAL Unrestricted Restricted Day Care Metnbers Fees Trips and Outings Room Hire Day Care Lunches Sulldry Income 175,134 1,581 175,134 1,581 171,624 1,252 293 2,338 121 2,338 121 195 292 179,174 179,174 173,656
Page 21 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE OTES TO THE FINANCIAL STATEMEINTS FOR THE YEAR ENDED 31ST MARCH 2025 ACTIVITIES FOR GEIYERATING FUNDS 2025 TOT AL 2024 TOTAL Unrestricted Restricted Shop Sales Fundraising Income 15,188 22,993 15,188 22.993 22,027 28,990 38.181 38,181 51,017 COST OF IL4ISING FUNDS 2025 TOTAL 2024 TOI'AL Unrestricted Restricted Shop Purchases Fundraising Cost5 2,801 5,463 2,801 5,863 1,475 5,058 400 8,264 400 8,664 6,533
Page 22 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 EXPENDITURE ON CHARfrABLE ACTIVITIES 2025 TOTAL 2024 TOTAL Unrestrieted Restricted Wages and Salaries Staff Pension Contributions Rent, Rates and Water Group Expenses Heat and Light Lea4ing Charges Depreciation Motor and Travel Expenses Repairs and Maintenance Insurance Cleaning Bank Charges and Interest Intercompany Movetnent Printing, Postage and Stationery Telephone and Internet Gifts Licences and Subscriptions Trainee and Volunteers Expenses Sundry Expenses Governance Costs (See Below) Trip% and Outings Computer Expenses Loss on Disposal of Assets 108,836 3,5?5 8,469 6,203 14,939 16,131 12,626 17,295 3,565 5,275 7,050 434 74,501 183,337 3,525 8,469 14,811 21,439 16,131 22,464 17,495 5,541 171,893 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 1,4?3 10,573 274 3,346 979 8,608 6,500 9,838 200 1,976 7.050 434 995 2,682 512 1,432 484 767 9,812 995 2,682 512 1,432 484 767 9,812 1,246 1,084 1,246 1,084 223,362 101.623 3?4,985 380.I36 ANALYSIS OF GOVERNALNCE COSTS 2025 TOTAL 2024 TOTAL Unrestricted Restricted Independent Exarninees Fees Accountancy and Bookkeeping Fees Legal and Profesqional Fees 800 5,650 3,362 800 5,650 3,362 800 5,170 4,603 9,812 10,573
Page 23 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 NET MOVEMENT IN FUNDS FOR YEAR 2025 TOTAL 2024 TOTAL The net movement in funds is stated after charging.. Independent Examiner's Fees Accountancy and Bookkeeping Fees Operating Leases Depreciation of Tangible Fixed Assets 800 5,650 16,131 22,464 800 5,170 17,746 19,271 10. ANALYSIS OF STAFF COSTS TRUSTEE REMUNERATIOLY AND EXPENSES AND THE COST OF KEY MANAGEMENT PERSONNEL 2025 TOTAL 2024 TOT AL Unrestricted Restricted Wages and Salaries Employer National Insurance Contributions Employer Pension Contributions 99,837 8,999 3,525 74,501 174,338 8,999 3.525 164,232 7,661 3,213 112,361 74,501 186,862 175,106 During the current and previous financial year no employee received emoluTllentg in excess of £60,000. The charity trustees were not paid nor did they receive any other benefits from ernployment with the charity in the year (?0?4: £nil) nor were they reimbursed expense5 during the year (?024'. £nil}. Ms S. Brown, a charity tnLStee received £420 {2024'. £2,182) for consultancy services supplied to the charity. The key management personnel of the chaTity comprise the trustees and the chief executive. The employee benefits olthe chief executive were £40,408 (?024: £41,499). 11. STAFF NUMBERS Haswell and District Mencap bad an average of 9 (2024-. 10) members of staff during the year.
Page 24 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUAIL4NTEE NOTES TO THE FINAINCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 12. TANGLBLE FIXED ASSETS Buildin & Pla round Motor Installation ment Vehicles ui Fixtures & Fittin Total COST As at l April 2024 Additions Disposals As at 31 March 2025 554,868 13,804 24,129 1,763 123,118 2,692 (57.734) 68,076 717,682 2,692 (59,497) 660,877 (1,763) 554,868 13,804 24,129 DEPRECIATION As al l April ?024 Chai'ge for Year On Disposal As al 31 March 2025 178,006 11,095 13,804 16,013 2,029 1,751 87,640 9,336 (56,658} 40.318 297,214 22,464 (58,413) ?61,265 {1,755) 189,101 13,804 18,042 NET BOOK VALUE As at 31 March 2025 365,767 6,087 27,758 399,61? As at 31 March 2024 376,862 8,116 l2 35,478 420,468 13. STOCKS 2025 2024 Closing Stock 1,305 1,555 14. DEBTORS 2025 2024 Operating Debtors Haswell Catering Services Lirnited The Hive @ Haswell Limited Accrued Income 1,814 97,413 3,927 138,722 2,411 68,777 7,969 223,005 ?41,876 302,162
Page 25 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 IS. CREDITORS Unrestricted Fund Restricted Fund Total 2025 Total 2024 Amounts due within one year:_ Operating Creditors Accruals & Deferred Income PAYEINIC Value Added Tax 4,596 15,599 12,280 12.769 4.596 15,599 12.280 12,769 6,538 13.763 10,930 3,462 45.244 45,244 16. STATEMENT OF FUNDS Balance 1st A ril 2024 Transfers Betlveen Funds Balance 31st fvlarch 2025 Income ended Restricted Funds Coalfields Regeneration Trust (11 Coalfields Trusi (2) Urban 11 Strategic Health Durliam County Council Easter E51ravaganza Mark Benevolent Fund National Lottery - Raising Aspirations and Following Drcains Durham County Council Slimmer Fun and Food DurhaEn County Council - February Fun and Food Hadrian Trust 118,868 {3.4961 115,i72 Regeneration 29,317 146,559 31,915 1706} {4.698} (938) 28,611 141,861 30.977 1,163 976 11.163) (976) 209,277 (82,515) 126,762 5,500 (5,500) 1,031 1,000 (1.0311 (1,0001 538,075 7,531 {102,023) 443,583
Page 26 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 16. STATEMENT OF FUNDS (conitiiued) Balance 1st A ril 2024 Transfers Between Funds Balance 31st Ilarch 2025 Income ended Unrestrieted Funds - Running Cost5 Reserve 90.000 90,000 Unrestricted Funds - General Fiinds 81,917 223,531 {231,626) 73,822 709.992 231,062 lJ33,649) 607.405 Restricted Funds Thcse represcnt fiinds received which are restricted for a specific purpose. Amount5 arc rcleased from these fund5 when the expenditure to which they relate is incurred by the charity. The restricted funds received are summarised as follows'.- Colllfields Regeneration Triisl 11), Urban 11 and Stro¢Égie Healtli Funds were received lo help cover the expenditure associated with the development of the Lisa Dixon Centre. The costs associated with this project have been capilalised and shown aq an asset on the balancc sheet. The funds are to be released in line with the depreciation policy of the assets. Coalfields Regeneration Ti'usi (2) Funds were receivcd lo help cover the expenditure associated with the building of premises lo house a second hand furniture shop and to contribute to salary costs. The cost5 associated with this building project have been capilaliqed and shown as an asset on the balance sheet. The funds are to bc released in line with the depreciation policy of the assets. Diirhaiii Coiiiity Couiicil- Easter Eggstroiiogan*a Grant funding was received lo support Easter 'cg¥51ravaganza' activities, including slafting and food. This grant Was unspent al the year end. Iai'k Beneijolent Fiind Grant tunding received lo renovate the community café and lo support the 'Patch to Plat¢, project. Nulivnul Lottery - Raising Aspiratioii.s ond Folloiving Dreoiiis Gi'ant funding was received lo support the Raising Aspiraiions and Following Dreams project. The funding will mainly support staffing costs and overheads to allow the charity to run the project. This 15 a thrcc year project with the funding being received in sla&ed Davments. Dtsrhaiii County CouNcil- SuniNter Fun and Food Grant funding was received lo deliver food and activities during the summer holidays. Durhain County Cotsneil- Febriiary and Food Grant funding was received lo deliver food and activities during the February half term holidays. Hadrian Trust Grant funding was received for the purchase of catering equipment.
Page 27 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 16. STATEMENT OF FUNDS (coiitiiiugd) Unrestricted Funds - Designated These are funds given lo the charity for a designated purpose. These funds are summarised as follows.. Riinning Cosls The Trustees consider il prudent lo designate an amount of unrestricted reserves for running costs in the event something unforeseen should happen lo the charity. An amount of £90,000 has been allocated lo this reserve and this is intended to cover staffing and redundancy costs, equipment leasing costs and general overheads such as light and heal. Unrestricted Funds - General These fund5 can be used in anyway by the tru5tee5 in accordance with the objectives of the charity. 17. INDEPENDENT EXAMINER'S FEE The independent examination work conducted entailed a fee of £800 18. TAXATION As a Charity, Haswell and District Men¢ap is exempt from lax on income aiid gains falling within section 505 of the Taxes Act I988 or section 256 of the Taxation of Charueable Gains Act 1992 10 the exlenl that these are applied lo its charitable objects. No tax charges have arisen in the charity- 19. ANALYSIS OF NET ASSETS Unrestricted Funds Re5trieted Fund5 TOTAL Tangible Fixed Assets Current Assets Current Liabilities 82,791 126.275 {45,244) 316,821 126.762 399.612 253,037 145,244) Net Assets at 3 1st March 2025 16i,822 443.583 607,405
Page 28 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUAIUNTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 20. RELATED PARTY TRAIYSACTIONS The Irnstees land directors for the purpose of company law) of Haswell and District Mencap are also the directors of Haswell Catering Service5 Limited and The Hive Cw Haswell Limited. The provision of services between the three companies are by their very nature connected and transactions are recorded accordingly. The priinary purpose of Ha5wcII Catering Services Limited and The Hive C(w Haswell Limited is lo generate surplus funds lo donate lo Haswell and Disiricl Mencap. Diiring the year Haswell and District Meiicap paid for goods and services on behalf of Haswell Catering Services Liinited and vice versa. At thc year End. the amount owed by Haswell Catering Services Limited to Hasw¢ll and District Mencap was £97.413 (2024.. £68,777) and this amount is shown in debtors. During the year Haswell and District Mencap paid for goods and services on behalf of The Hive Cw Haswell Limited and vicc vcr5a. At the year end, the amoLinl owed by The Hive C(w Haswell Liinited to Haswell and District Meneap wa5 £3.92712024-. £7.969} and this amount is shown in debtor5. No other transactions with related parties were undertaken such as are required lo be disclosed linder FRS 102. 21. ULTIMATE CONTROLLENG PARTY In the opinion of the trustees, there is no ultimate controlling party of the charity other than the board itself.
Page 29 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE MANAGEMENT INFORMATION FOR THE YEAR ENDED 31ST MARCH 2025 Thefollowingpage does notform part of the Statutory Financial Statements
Page 30 HASWELL AND DISTRICT MENCAP A COMPANY LIMITED BY GUARANTEE YEAR ENDED 31ST MARCH 2025 DETAILED ANALYSIS OF IINCOME AIND EXPEINDITURE Unrestricted Funds Restricted Fiinds Total 2025 Total 2024 IN'COME Grants Receivable Donations - General Shop Sales Fundraising Incotne Members Fees Day Care Trips and Outiiigs Room Hire Day Care Lunches Sundry Incorne 500 5,676 15,188 2?,993 1,581 175,134 7,531 8,031 5,676 15.188 22.993 1,581 175.134 329,890 9,348 22,027 28,990 1,252 171,624 293 2,338 121 2,338 121 195 292 223 531 7,531 231,062 563,911 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 Motor and Travel Expenses Legal and Professional Fees Accountancy and Bookkeeping Independent Examinevs Fees Bank Charges and Interest Inlercompany Movement Cleaning Gifts Licenceg and Subscriptions Sundry Expenses Trainee and Volunteers ExperL8es Depreciation Computer Expense5 Trips and Outings Loss on Disposal of Assets ?,801 5,463 6,203 108,836 3,525 8,469 16,131 14,939 2,682 3,565 995 5,275 17,295 3,362 5,650 800 434 2,801 5,863 14,811 183,337 3,525 8,469 16,131 21,439 2,682 5,541 995 5,275 17,495 3,362 5,650 800 434 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 3,346 274 979 400 8,608 74,501 6,500 1,976 200 7.050 512 1,432 767 484 12,626 7,050 512 1,432 767 484 22,464 1,246 9,838 1,084 1,084 ?31,6?6 102,023 333,649 386,669 (DEFICIT)ISURPLUS FOR THE YEAR (8,095) {94,49?) (102,587) 177 242