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, oppor￿nitY 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 pU￿oSe8 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 demol￿trate 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 expendI￿re,
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 fi￿daMental 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 ￿L￿RCH 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 F￿anCIn1 gtalements.
prepare the f￿ancial 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 Slate￿entS 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 exa￿l￿er in contlection with
preparing their report, of which the co￿PanY'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[JAI￿￿TEE
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 - .￿lI0￿￿Ts 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 sta￿lory
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 F￿ed assets. The
director.8 consider that the following policies are required to satisfy their obligations under Con]pany and
Charitable Law'.-
Expenditure on the f￿ed asset is capitalised. The f￿ed asset being depreciated over its useful
economic life in accordance with the company's accounting policy.
Grants received specifically to f￿ance 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 - Febn￿ry 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 E￿51ravaganza
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 I￿larch
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