Merton me cap Registered Charity No.1 113444 Company Limited by Guarantee No.5692213 Trustees, Annual Report & Financial Statements, year ended 131 March 2025 Pictured- Amelia serving customers at our vocational training project, Community Café, 2025 **Autism Awareness Month carers’ event** April 2025 **Seasonal carol concert** December 2024 2 **Welcome to Merton Mencap - at the heart of our wonderful community** **----- Start of picture text -----**
Charity Auction Night
March 2025
5 Tr —
7% i
F j LA ‘As
j 4, Ss
€53 : Ae ambs : ‘ i : > aha
UP, sa,?
al or r Pj
en 4
i
On
= K&S
ae i itE- fi
—|
+. Z * a A
> ae al
ope 7a
.
sfite Ps
Dance in
air the Park
ee
July
rape Bs: 2024
**----- End of picture text -----**
3 **Our 3 proudest achievements - during 2024 25** **Partnering with 10 local organisations to provide our new mentoring service for young adults with a learning disability and autism** **Holding the charity’s first in-person Charity Auction Night in which we raised over £4,000** **Developing our travel training service for adults by doubling our capacity so we can reach more people** 4 ## **Feedback from our beneficiaries during 2024-25** I love these sessions as they are a great way to meet other parents, communicate, share our thoughts and issues Your service provides social inclusion, structure and routine and respite for our family _It’s the best thing - I’m learning new skills and having fun_ _Your club is a supportive, welcoming environment and considerate of everyone’s needs — it helps develop new skills and build confidence_ ## This gives me the opportunity to feel part of something The club has grown my daughter’s confidence, she has made new friends and it’s helped everyday skills _Your club has had a positive impact — it gives my son something to look forward to and participate in_ Wow, what an amazing day dancing, having fun and enjoying myself - it was so much fun! The communication with parents is fantastic and the whole family feels welcomed — keep up the fantastic work I always recommend others as I am very satisfied with the services you provide 5 Merton Mencap **Contents** ||**Contents**| |---|---| |**Trustees’ Annual Report (including Director’s Report)**|| |**for year ended 31 March 2025**|| |**Overview**|**7**| |**Chair of Trustees & Chief Executive**|**8**| |**Finance Manager**|**9**| |**Community Engagement & Community Facilitator**|**10**| |**Supporting parents & carers**|**11**| |**Activities for children, young people and adults**|**12**| |**Independent Travel Trainers**|**13**| |**Community Café**|**14**| |**Organisational chart**|**15**| |**Statement, Aims & Statistics**|**16**| |Statement & Aims|| |Attendance|| |Statistics|| |Ethnicity|| |Gender & Location|| |**Summary of Projects 2024-25**|**22**| |Children & Young People|| |Adults|| |Parents & Carers|| |**Finance & Governance**|**28**| |Financial review|| |Risk management|| |Supporters, Volunteers|| |The Year Ahead & Future Plans|| |Administrative details|| |Statement of Trustees’ Responsibilities|| |**Independent Examiner’s Report**|**34**| |Statement of Financial Activities|| |Balance Sheet|| |Statement of Cash Flows|| |Notes to the Financial Statements|| 6 ## Merton Mencap **Overview** ## **Our Mission** To listen and understand the needs of people with learning disabilities and/or autism and their families, empowering them to make their voices heard, actively representing and fighting for their interests, and creating and delivering the services they need. ## **We do this by** _**increasing**_ the opportunities and choices made available to people with a learning disability and/or autism _**promoting**_ inclusion and participation in the community _**supporting**_ families of people with a learning disability and/or autism and help them to enjoy a life beyond their caring role _**raising awareness**_ and understanding of learning disability and/or autism. **Our charitable aims are stated in our Memorandum & Articles of Association** The relief of people with a learning disability in particular by the provision of help and support for them and for their families, dependants and carers. Also, to provide or assist in the provision of facilities for the recreation or other leisure time occupation for people who have need thereof by reason of learning disability and/or autism with the object of improving their conditions of life. ## **About Merton Mencap** Merton Mencap is a local charity operating in the London Borough of Merton, supporting local families for over 60 years. We are a registered charity affiliated to the national charity Royal Mencap Society; we are independent of them and responsible for our own governance, management and fundraising. ## **Unique!** We are the only charity in Merton providing services for the whole family affected by learning disability and/or autism, i.e. children, young people and adults, and their families. ## **Stakeholder Driven!** We are scrupulous about being needs-driven; we regularly consult our members, service users and potential users, and other local stakeholders. ## **Demonstrable & Effective!** We are rigorous about measuring outcomes and showing the demonstrable impact of our work. ## **Big Picture!** We collaborate with local organisations to pool resources and offer joined-up services. ## **But our work is only possible with continued funding.** 7 ## **Welcome** ## Chair of Trustees, **Richard Drummond** As many of you will know, our organisation has a long history working with other local charities and community groups to meet our charitable aims. The support we receive from the Wimbledon Guild, for example, has meant that we’ve provided activities on Saturdays for adults with learning disabilities for many years which we could not have done without their wonderful collaboration. This year, we’ve been so pleased to develop our relationships further. In April \ . 2024, we established a partnership with national charity, Carers First, in which . we work together to provide carers assessments to carers of adults, plus coordinate other types of support for carers too. After only a year together, we’re already showing how our two organisations are working effectively to bring a joined-up service to carers We have developed partnerships with our local activity providers, many of whom have visited our activities this year to run specialist activities such as music, dance and arts, all of which enhances the quality of our services. So we very much enjoy working with others, pooling resources and collaborating with local organisations and this will continue to be at the heart of our work for the year ahead. Thank you to all who work with us so that we can reach more people who need us. Finally, huge thanks to my fellow trustees of the charity who make the work of the charity possible. In particular, my grateful thanks to Russell Benzies who recently stepped down after 6 years as Treasurer; Russell did a great job and will be very much missed. The trustees and I look forward to working with our Chief Executive and staff team in the year ahead to find new ways to support people affected by learning disability and autism. ## Chief Executive, **Andrew Whittington** Over this last year, we've developed our organisation further to reach more people in different ways. In October 2024, for example, we were thrilled to launch our mentoring project which is in collaboration with 10 other local organisations and community groups. The project, Motivate Merton, sees our mentors supporting young adults with learning disabilities and autism to identify and attain life-goals, providing practical help and a listening ear as they move forward in life. We have also been pleased to support Merton's excellent initiative to be London's borough of Sport. Our involvement in this area has seen us establish new relationships with local activity providers who have since visited our clubs to run specialist sports activities for our members. Our collaborations bring a range of specialisms to our charity, enhancing our services and providing a more interesting and higher quality range of activities But our work can only continue with the funds we need, and our focus again this year is to continue to attract support from a range of donors and funders who make our charity possible. My grateful thanks to all who have supported the charity financially and with their time, including our wonderful volunteers across the charity who we are extremely valued. Finally, we found our new home at The Grange in Morden where we are accessible to our partners, members and teams. If you'd like to visit us, please get in touch! 8 ## Finance Manager **Elizabeth Cushman** We continue to direct funds to run our services and activities which support local families in need. Controlling the finances of the charity such that we will be able to deliver our services over the long term remains our main focus. Our Finance Committee has continued its governance role reviewing all aspects of our financial management and control. Our working practice is to review constantly how we deliver our services and recruit the best staff to deliver them. We are impressed that our staff so wholeheartedly support the work ethos and aspirations of Merton Mencap. Staff costs are by far our biggest investment. As detailed in the Financial Review section our free reserves position at year end was £310,593 (2024: £287.288) which maintains our policy to hold free reserves equivalent to between 3 – 6 months operating expenditure. Securing the future financial health of the charity is important. Grant funding remains our main source of income accounting for 80% of income and we aim to secure grant funding from a variety of sources. Grants awarded from independent Trusts and Foundations increased to 33% of income (2024: 28%). Funding diversification remaining a key goal for the charity. As we look ahead, our aim remains to first secure continuation funding in instances where funding for successful work is due to expire and, second, to attract further funding to develop current services to reach more families in the borough. We continue to be thankful to people who support us by raising much-needed funds to help our charity’s support costs. We are fortunate that we are able to predict with a high level of confidence our income and expenses for the forthcoming year where we will strive to facilitate improvement to lives for people affected by learning disability and/or autism. Staff costs remain as the charity’s greatest investment and expenditure. 9 ## **Maria Solari,** Community Engagement & Facilitator It’s been another enjoyable year engaging with the local community! Merton's wonderful community has often been a great supporter of our work - and this year has been no exception! This year, we ran our first ever Charity Auction Night with the support of fantastic local restaurant, The Ginger Italian - and what a night it was! Huge thanks to everyone who donated, bought tickets for the event and helped us raise over £4,000! Our other community events this year, such us those to celebrate Learning Disability Week and Autism Awareness month, were also hugely enjoyable and brought people together. We were so pleased to have the support of the local Rotary Club of Morden who helped us raise funds with their marvellous Santa Sleigh which was a great spectacle! Thank you to the public who came out to support us! We were part of the borough’s Big Sports Day during which we ran accessible activities for families and promoted our services (pictured below). We also participated in a special event at the House of Commons where we underlined our position as a Learning Disability Champion (pictured above). Our Community Facilitator work has done well again this year. Providing bespoke, individualised support to help people achieve life-goals continued to be an important aspect of our work. In October 2024, we launched our new mentoring service in partnership with 10 local organisations. The joint venture, Motivate Merton, sees us support young people as they move forward with their lives, and this service compliments our existing Community Facilitator service in which we provide a similar support for adults. Both services draw on our strong relationships with local partners as we coordinate and facilitate improvement to life. We're very much looking forward to developing both services further in the year ahead and reach more people. 10 **Sandra Watson,** Carers Advisor **Carolyn Doyle,** Carers Caseworker **Maria Solari,** MAPS & Talk Autism Manager 2024-25 marked the first year of our exciting new partnership with national charity, Carers First. Our joint-venture has meant that over this last year our two organisations collaborated to bring a carers assessment service to local carers, with Merton Mencap providing them for carers of adults with a learning disability and/or autism. Providing carers assessments has been only one aspect of our organisations’ support for carers; we’ve worked together to promote the many other ways we can help including a range of information, details of events and resources. Meanwhile, we said farewell to our carers advisor, Yvonne Dawes, who moved on to pastures new — many carers will have been supported by Yvonne during her 6 excellent years with us. We have since welcomed Yvonne’s successor on board, Sandra Watson, who is working closely with our caseworker as an effective way of providing joined-up support for carers who need practical help and support. Our service for parents of children with autism, MAPS (Merton Autism Parent Service) has had another successful year, our evaluations showing its positive impact; during the year, we moved MAPS and our specialist forum, Talk Autism, to run from Merton’s Family Hubs which offers greater local visibility. **Tracy Blackwell,** Forum Manager **Tuhina Shaikh,** Forum Administrator Our forums for parents of children with special education needs aged 0-25, Kids First, and for carers of adults with learning disabilities and/or autism, Adults First, have seen their memberships rise further during this last year. At the heart of both forums is the fantastic work of the parent and carer reps whose role is to represent the views of forum members at local meetings with statutory decision makers. The parent and carer reps are all volunteers, giving their time so that local services benefit local families affected by learning disability and autism. The commitment and dedication of our volunteers has been particularly evident this year with some giving up to 20 hours a week at busy times, so that the local people are represented. Our Forum Manager, Tracy Blackwell (pictured above), stood down as Forum Manager after almost 20 years in the role; Tracy was instrumental in setting up and managing all the charity’s forums, doing an outstanding job. Fortunately, Tracy has not left Merton Mencap and remains involved in other areas of our charity so we look forward to our continued working. 11 ## **Niki Lowe & Jane Birchmore** Service Managers Our clubs and activities for children, young people and adults with learning disabilities and/or autism are perhaps our most popular aspect of the charity’s work — and we ‘ve seen again this year how much they are enjoyed! For adults, our **Saturday Hub** has continued to have another fun-packed year! A range of activities at the club have taken place which support people to see friends, discover hobbies and interests, and enjoy life (pictured below). Our grateful thanks to Merton for supporting us this year by donating their wonderful Leyton Road centre for our use, including the lovely outdoor garden area. Our involvement in Merton’s initiative to be London’s Borough of Sport has driven us further this year and we’ve run 2 weekly gym clubs, **Better Gym** and **Aces Active,** in collaboration with Merton’s Better Gym centre in Mitcham. For young adults, the **Giving Back Club** has done some brilliant activities including gardening, volunteering and working alongside other community groups. The club continues to support our members to develop skills for independence while also participating in their local community. For children and young people, highlights include our ever popular **holiday playschemes** and **Saturday** club for children aged 5-14 which we base at the local Perseid and Cricket Green schools, which enjoyed another year of fun activities. For young adults, our **Buddies Going Out** supports our members to make new friends. New for this year has been our mentoring project, **Motivate Merton** , a joint venture with 10 local organisations; our mentors are help young people to identify life goals and support them to achieve them. None of this would be possible without our fantastic staff and volunteers, all of whom are part time, so a BIG thank you to them! We’re frequently recruiting so if you’d like to join us, please get in touch! 12 **Jenny Lockett, Radek Switalski, Jane Birchmore, Michelle Scott, Tracy Blackwell** Having the skills to travel independently can make so many other things possible including volunteering, paid work, seeing friends and taking part in community activities. During this last year, we have been pleased to develop our travel training service further. We now have 5 accredited travel trainers who support young people and adults to become independent travellers. Training is provided in the community, supporting students to learn how to use buses, trams, trains and to negotiate roads safely. Aside from learning skills, our trainers have seen the extent to which learning to travel independently increases the confidence and self-esteem of their students In the year ahead we’re intending to help more adults become independent travellers, particularly those who may not have had the opportunity to do so before. With the right support, we know that many people can learn to travel safely on their own even if it’s a new experience — a Q == 4 . it’s never too late! Referring someone for travel training is quick and easy via our referral form which can be found on our web site. And our trainers are always on-hand to talk if you would like to know more about how travel training works and whether it would be right for you or someone you know. And once our students (pictured) become independent travellers, they don’t look back! Our congratulations to them all! 13 ## **Abby Herring,** Café Manager We have very much enjoyed bringing our café service to the local community again this year, and our team have done a wonderful job tempting our customers with a delicious range of lunch options and refreshments! Our community café has provided vocational training and support for 20 learners during this last year. We’ve been pleased to welcome new learns to the team who have done a super job since joining us. We have provided practical training which supports our learners to develop skills in many areas including team-working and communication, hygiene and food preparation and serving the public. My colleagues and I enjoy seeing the self-esteem and confidence of our learners grow as they develop skills which support their vocational ambitions plus help them in life too. So if you’re in Wimbledon on Mondays and Wednesdays and would like some delicious lunch or just coffee, please visit us! You may need to be quick though, we expect to be very busy again in the year ahead! . 14 ## Merton Mencap **----- Start of picture text -----**
Organisational Chart
Chair 31st March 2024
of
Trustees
Merton Mencap
Membership Volunteers
contributing contributing
feedback and at all areas of
evaluation at all Executive Merton Mencap
levels Committee
Chief
Executive
Community Office Finance Parent
Facilitators Manager Manager Carer
Forum
Manager
LD Parent LD
Travel Carers Services Forum Carers
Trainers Caseworker Managers Admin. Adviser
Team Café
Leaders Manager
Mentors
Deputy Team Café Deputy
Leaders Manager
Support Workers
Supporting children,
f megyoung people andMerton adults
with a learning
15 disability and/or autism
**----- End of picture text -----**
Merton Mencap Statement, Aims & Statistics Image: Presenting our Volunteer of the Year 2023, Stella Campbell me Volunteer of the Year 2024 Kasim Khan (presented by our Chair of Trustees, Richard Drummond) Newcomer Volunteer of the Year 2024 Andrew Manuel-warner mep (presented by our guest speaker at our AGM, Chief Executive of Carers First Alison Taylor) Merton Mencap **Statement & Aims** The financial statements have been prepared in accordance with the accounting policies set out in note 1 of the financial statements and comply with the charitable company’s Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## _**Public Benefit Statement**_ Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charities Commission in exercising our powers and duties. We provide services to people affected by learning disability and/or autism and their parents and carers living in and around Merton. A large proportion of our users live in the most disadvantaged areas of our Borough. ## _**Meeting our Charitable Aims**_ Our normal business model comprises face-to-face services and activities, and during 2024-25 our operation has returned to normal functioning after the disruption of the Covid pandemic. We still offer some services remotely but as a convenience to our audience. Last year, we reported the challenge of securing suitable staff continued during 2024-25 and, in many instances, we managed staffing shortfalls through staff from two recruitment agencies who the charity contracted. Over the year, we have managed recruitment campaigns in which we’ve successfully recruited staff, reducing our reliance on recruitment agencies. Our beneficiaries ask for a range of community-based services for children, young people and adults with a learning disability and/or autism and their parents and carers in the London Borough of Merton. We have started work on a new Strategic Plan which will be published during 2025 in which we will support people to live full and rewarding lives, learning news skills, discovering new hobbies and interests and developing friendships. Learning disabilities and autism range from profound disabilities to more moderate conditions. All learning disabilities/autism are life-long and affect a person’s ability to learn, communicate, and interact socially. Many people with a learning disability/autism have additional needs such as medical needs, physical disabilities, sensory impairments and/or autistic spectrum disorders. Some people require 24 hour specialist care and support whilst others can succeed in mainstream society. Some families affected by learning disabilities and/or autism are at greater risk of isolation, poorer health and family breakdown. Our support for parents and carers aims to reduce isolation, promote peer support, ensure they have a voice about local services for them and the person they care for. But we take a person-centred approach with our work. We are committed to planning and to providing services which respond to the needs and wishes of each person and their families. We believe that this is key to achieving our charitable aims and our evaluations confirm to us whether we are doing what we set out to do. 17 ## Merton Mencap ## **Statement & Aims** ## _**Trustee recruitment**_ The charity attracts trustees by advertising locally and online, through word-of-mouth and, occasionally, with free assistance from a recruitment agency. Prospective trustees are first invited to discuss their interest in trusteeship with the Chief Executive and Chair of Trustees which may also include visiting our services and activities. Those wishing to be considered as a trustee are required to complete our application form setting out their interest in Merton Mencap, and their skills, experience and knowledge which they consider will be a help to the charity. The charity particularly welcomes people with lived experience of learning disability and/or autism to join as trustees, including people who have the disability or are a family member or a carer of a person with the disability. At present, 6 of 7 trustees have lived experience of learning disability and/or autism. Trustees are required to undergo a DBS disclosure, renewed every 2 years. On appointment, trustees are required to learn about the charity’s work by meeting the Chief Executive and senior team and undergoing the charity’s mandatory training in Safeguarding, Health & Safety, Equal Opportunities & Diversity, GDPR and mental health, all of which are updated periodically. Trustees’ are required to agree to follow the charity's policies & procedures and Code of Conduct and must declare any conflicts of interest to the Chair of Trustees. Trustees may claim expenses in respect of trustee activities, approved by the Chair of Trustees. Trustees are encouraged to adopt an area of interest for their trusteeship, for example support for parents and carers or community events. Trustees are also encouraged to visit the charity’s projects and activities, take part in team meetings and represent the organisation at public events. The charity maintains a page on its web site ‘Meet the Trustees’ comprising a short biography of each trustee. The board of trustees, or Executive Committee as it is referred to at Merton Mencap, meet 6 times a year in relation to the management of the organisation, plus for the Annual General Meeting. _**Statement of compliance with Charity Commission guidance**_ The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charitable company should undertake. 18 Merton Mencap ## **Attendance** _**Tables show number of people accessing each project during 2024-25**_ |**Children & young people**|**Individuals**| |---|---| |Saturday Club (Perseid)|29| |Buddies Holidays|32| |Buddies Going Out|16| |Holiday Playscheme (Perseid)|76| |Holiday Playscheme & Buddies
(Cricket Green)|59| |Independent Travel Training (LBM)|16| |Aces|23| |Mentoring|5| |**Parents & carers**|**Individuals**| |---|---| |Kids First (registered parents)|745| |Adults First (registered parents)|318| |Talk Autism|250| |Merton Autism Parent Support (MAPS)|122| |LD Carers Adviser|43| |LD Carers Caseworker|55| |**Adults**|**Individuals**| |---|---| |Merton Mencap Community Café|21| |Better Gym|14| |Saturday Club|24| |Personal Assistant|1| |Community Facilitator|21| |Independent Travel Training|6| |GivingBack Club|19| 19 Merton Mencap _**During 2024-25, our beneficiaries included:**_ ## **Statistics** **----- Start of picture text -----**
191 68 370 145
Adults with a Parents of children Carers of an adult
learning disability with a learning with a learning
and/or autism disability and/or disability or autism
autism attended at attended at least 1
least 1 parents carer forum event .
forum event (Kids (Adults First)
**----- End of picture text -----**
**----- Start of picture text -----**
Children & young
people with a
learning disability
and/or autism
**----- End of picture text -----**
**76** **----- Start of picture text -----**
Carers of adults
received a carers’
assessment and/or
**----- End of picture text -----**
_**Our services are open to anyone irrespective of income, ethnicity, gender or religion.**_ |Asian/Asian British: Bangladeshi|1%| |---|---| |Asian/Asian British: Chinese|1%| |Asian/Asian British: Indian|4%| |Asian/Asian British: Other|3%| |Asian/Asian British: Pakistani|4%| |Black/Black British: Tamil|1%| |Black/Black British: African|5%| |Black/Black British: Caribbean|3%| |Black/Black British Other|1%| |Mixed: Other|3%| |Mixed: White & Asian|2%| |Mixed: White & Black African|1%| |Mixed: White & Black Caribbean|2%| |Other ethnic group:|2%| |Prefer not to say:|30%| |White: British|31%| |White: Irish|1%| |White: Other|5%| Merton Mencap **Ethnicity** _**We monitor with reference to the projected local authority populations, published by the Greater London Authority**_ 20 Merton Mencap **Gender & Location** ## _**Merton Mencap: Gender & Location**_ The breakdown of our male and female service users reflects the nationwide incidence of learning disability between genders. Our ward by ward breakdown shows the prevalence of service users based in the east of the borough. ||||||**Location by Ward**|| |---|---|---|---|---|---|---| |**Location by Ward**|||||Abbey|8| |Abbey|17||||Cannon Hill|12| |Cannon Hill|16||||Colliers Wood|4| |Colliers Wood|6||||Cricket Green|20| |Cricket Green
Dundonald
Figges Marsh
Furzedown|18
13
16
0||||Dundonald
Figges Marsh
Graveney
Hillside|4
14
5
2| |Graveney
Hillside|5
7||||Lavender Fields|11| |Lavender Fields
Longthornton|14
18||||Longthornton
Lower Morden|15
6| |Lower Morden|21||||Merton|1| |Merton|2||**_The east of the_**||Merton Park|10| |Merton Park|6||**_borough_**||Nonsuch|1| |Mitcham|6||**_includes wards_**||Pollards Hill|10| |Pollards Hill
Ravensbury
Raynes Park
St Helier
Stonecot|21
21
8
27
1||**_which are some_**
**_of the top 15%_**
**_most_**
**_income-_**
**_deprived in the_**
**_country_**
**_-_**
**_(ref_**
**_Merton’s_**||Ravensbury
Raynes Park
St Helier
Stonecot|9
4
13
1| |Sutton Central
Sutton North|1
1||**_Authority_**
**_Monitoring_**
**_Report 19-20)_**||Sutton Central
Sutton North|1
1| |Tooting|1||||Unknown|3| |Trinity|4||||Upper Norwood|1| |Unknown|3||||Village|1| |Village|5||||West Barnes|4| |Wandle|2||||Wimbledon Park|5| |West Barnes|18|||||| |Wimbledon Park|14|||||| 21 Merton Mencap Summary of Projects 2024-25 Merton me cap Supporting ¢hlldyeu, y*)nog people and adults with a leaTning disability andlor alltlsm and parents & carers ## Merton Mencap **Summary of projects for children & young people** _**Saturday Club (Perseid)**_ **When** : Weekly during term time, Saturdays for up to 6 hours **Where** : Based at Perseid School, Morden **Places** : 12-15 young people with complex learning and physical disabilities. **Access** : Referral from the Short Breaks Team, via Merton Council **Transport** : Provided for those who need it _Providing a range of activities for children aged 5-13 from a base, supporting them to develop experiences and enjoy life._ _**Buddies Holidays (Groups 1 & 2)**_ **When:** Various during the school/college holidays **Where:** Various activities in the local community **Places:** 8-10 young people (aged 12-18) with moderate & complex learning disabilities **Access:** Referral from the Short Breaks Team, via Merton Council **Transport:** Not provided _**Buddies Going Out**_ **When** : Weekly during term time, usually Wednesdays **Where** : Various activities in the local community **Places** : 8-10 young people (aged 18-24) with mild and moderate learning disabilities **Access** : Referral from the Short Breaks Team, via Merton Council or self referral **Transport** : Not provided - training in using public transport is provided. _**Holiday Playschemes (Perseid)**_ **When** : Various days during the school holidays (all day provision – 7 hours) **Where** : Various activities from a base and in the local community **Places** : 12 young people (aged 5-13) with complex learning & physical disabilities **Access** : Referral from the Short Breaks Team, via Merton Council **Transport** : Provided to those who need it _**Holiday Playschemes & Buddies (Cricket Green)**_ **When** : Various days during the school holidays (7hrs) **Where** : Various activities from a base and in the community **Places** : Up to 12 young people (8-13) with moderate needs **Access** : Referral from Cricket Green School **Transport** : Provided to those who need it 23 ## Merton Mencap **Summary of projects for children & young people** ## _**Aces**_ **When** : Every other Thursdays, 6.45pm-8.45pm **Where** : Phipps Bridge Youth Centre, CR4 3TY **Cost:** £2.50 subs per week **Places** : 20 young people with high-functioning autism **Access** : Self-referral, no social services referral needed **Transport** : Travel training may be offered _A youth club for young people with high-functioning autism; the club takes a mainstream approach offering activities which any young people would enjoy_ _**Mentoring—Motivate Merton**_ **When** : Fortnightly mentoring **Where** : Community based **Cost:** £0 **Places** : Up to 15 young people (10-25) **Access** : Open referral **Transport** : Accompanied, public transport _**Independent Travel Training (Merton Council funded)**_ **Access:** Mainly referrals from Merton schools and colleges, but also from schools and colleges out of borough attended by Merton residents Through practical training in the community, our Travel Trainers monitors students’ progress until they are able to travel safely on their own. _**Independent Travel Training (Independently funded)**_ **Access:** Open referral Through practical training in the community, our Travel Trainers monitors students’ progress until they are able to travel safely on their own. ________________________________________________________________________ 24 ## Merton Mencap **Summary of projects for adults** ## _**Merton Mencap Community Café**_ **When** : Weekly on Mondays & Wednesdays, 9.30am to 2.30pm **Where** : Holy Trinity Church, 234 The Broadway, Wimbledon, SW19 1RY **Places** : Up to 10 adults (aged 18+) with moderate learning disabilities **Access** : Self-referral. Available to personal budget holders and self-funders **Transport** : Not provided The Merton Mencap Café is run by adults with a learning disability, supported by our staff and volunteers, and serves a healthy menu to the public. The project provides vocational training in the areas of food preparation, customer service, good hygiene practice, and team working. Service users develop skills which lessens the demand on family carers. The Merton Mencap café also provides catering at local community events. _**Better Gym**_ **When:** Weekly on Wednesdays, 7pm to 9pm **Where:** Canons Leisure Centre, Mitcham **Places:** 12 places for adults (aged 18-24) with a moderate learning disability **Access:** Self-referral, no social services referral needed **Transport:** Not provided at present A gym and sports club which includes sessions in the gymnasium, various sports and leisure activities. The club takes place in a mainstream setting alongside the general public. _**Saturday Hub**_ **When** : Saturdays 10am-1pm **Where** : Wimbledon Guild, Wimbledon; North Cheam Community Centre **Places** : Up to 30 places for adults with a learning disability **Access** : People who do not qualify for social care support, self-referral **Transport** : Not provided Our Hubs provide people with a learning disability and/autism with activities which encourage health, wellbeing, inclusion and independence. _**Community Facilitator**_ **When:** By appointment **Where:** Home and at our offices **Places:** N/A **Access:** Self-referral, no social services referral needed **Transport:** N/A 25 ## Merton Mencap **Summary of projects for adults** _**Personal Assistants**_ **When:** As required **Where:** Activities in the community **Places:** N/A— service agreed individually **Access:** Self – referral **Transport:** As instructed _**Independent Travel Training (Independently funded)**_ **Access:** Open referral Through practical training in the community, our travel trainers monitor students’ progress until they are able to travel safely on their own. 26 ## Merton Mencap **Summary of projects for parents & carers** ## **Parent & Carer Forums** Our parent & carer forums supported our members to have a voice about local service provision affecting them and the person they care for. We run free educational workshops and opportunities for mutual support and information sharing during the year. Parents and carers also have representative roles at key local forums and committees. Our parent forums are: ## **Kids First Forum** _**for parents of children & young people (aged 0-25)**_ ## **Adults First Forum** _**for Carers of adults (aged 18+)**_ ## **Talk Autism** _**For parents and carers of children, young people and adults with autism**_ ## **LD Carers Adviser & LD Carers Caseworker** Our LD Carers Support service supports carers of adults with a learning disability and/or autism through the completion of carers assessments & reviews. Our LD Carers Caseworker is available to help with problems and provides information, a listening ear and emotional support. ## **Merton Autism Parents Service (MAPS)** MAPS is a listening, support, information and advice service for parents of 0 – 25 year olds with a diagnosis of autism or who are likely to receive a diagnosis (e.g. referred for an assessment), running on Wednesdays 10am-1pm. During this last year, we provided this service via telephone and online consultations, moving to Merton’s Family Hub premises. MAPS offers confidential, informal sessions provided by a Parent Advisor (who also has a child or young person with autism) and a member of MAPS staff. Our team has been trained to offer a range of evidence-based strategies – this means that the tools and information we provide parents have been tried and tested and are approved by professionals in the field. We offer support on communication, challenging behaviours, self-harming, sleep issues, anxiety and many other challenges that arise. 27 Merton Mencap Finance & Governance Merton me cap Supporting ¢hlldyeu, y*)nog people and adults with a leaTning disability andlor alltlsm and parents & carers # Merton Mencap **Financial Review** 2024/25 has been another good financial year for the charity. The amount of income increased from the previous year by 16% to £826,669 (2024: £711,799). The charity continues to attract financial support. We are pleased that donors, grant-making trusts and foundations recognise the value of our work and support us to continue, represented by seeing total grant funding increase by 18% in the year (from £563K to £667K). Funding from local authority and central government showed little increase. The largest contributors to this grant increase is from Independent Trusts and Foundations by 42% (from £156K to £22K) followed by local health funding increasing 50% (from £39K to £59K). Overall expenditure in the reporting period increase by 3% to £765,412 (2024: £742,617), of which 85% was spent on charitable activities. Staff expenditure represents our biggest costs. The excellent fundraising for the year and modest expenditure increase has resulted in a net surplus of £61,275 for the year which enabled us to build up reserves to secure our activities for a longer period. Total reserves held by the charity and the end of the year were £478,416 (2024: £417,459). The amount of reserves which are restricted and not available for general purposes of the charity were £167,823 (2024: £129,871). The balance is unrestricted ‘free’ reserves of £310,593 (2024: £287,288) and represent 4.9 months of operating expenditure cover for the charity, assuming no other income. Debtors increased on the previous year simply due to timing difference in the end of year invoicing. ## **Reserves Policy** The charity holds unrestricted reserves to ensure that its activities remain financially viable in the long term and to guard against events which might damage its financial health. The trustees aim to maintain unrestricted reserves of 3 - 6 months cover of operating expenditure as a level required to meet all obligations should the charity be compelled to cease its activities The amount of unrestricted reserves and the end of the year stood at £310,593 (2024: £287,288) and represent 4.9 months cover of operating expenditure cover for the charity, assuming no other income. No amounts have been designated or otherwise committed at the end of the reporting period. 29 ## Merton Mencap **Risk Management** ## _**Risk Management**_ The Trustees Annual Report and Accounts are undergoing an Independent Examination which is being performed by the same firm of Chartered Accountants as in previous years, and under their guidance we no longer are following the charity’s previous practice of having a full audit every 4 years due to their being no significant change in our operations or finances to warrant an audit. Trustees have also reviewed the charity’s risk register this year and assessed the major risks and procedures to mitigate those risks. Trustees regard the following among the principal risk areas at this time: ## **1 Safeguarding** ## **We regard safeguarding should be at the heart of our charity.** We achieve this by (i) monitoring the charity’s safeguarding activity through our internal **Safeguarding Committee** (ii) being a ‘ **Merton Safeguarding Champion’** and contributing to Merton’s Safeguarding Champions forum with local partners which supports best practice at our charity (ii) making **Safeguarding Training Level 1 & 2** mandatory for all staff and volunteers ## **2. User voice We feel it is important that the views of people with a learning disability and/or autism disability and their parents and carers in the strategic planning of the organisation, without which the charity would risk becoming ‘out of touch’.** We ensure user voice via (i) consulting parents and carers who are members of our parent carer forums (ii) ensuring a high percentage of trustees have lived experience of learning disability/autism (iii) frequently evaluating our services with users, plus seeking their wider views on new ways the charity can help ## **3. Resource Our charity can only continue with the resource it needs to fund and deliver services. We do this by** - (i) diversifying our income streams and ensuring resource to attract funds (ii) investing in staff retention strategies to attract and retain the people the charity needs 30 Merton Mencap **Supporters** ## _**Funders**_ We are most grateful to our grant funders (see Financial Statements ) for their trust in our work and for all those who support us including by providing in-kind support, including: - **BBC Children in Need** - **Baily Thomas** - **Carers First** - **Carers Support Merton** - **City of London’s Corporation Charity, City Bridge Trust** - **Cricket Green School** - **David Lister** - **Department for Education** - **Forbes Charitable Foundation** - **Henry Smith** - **John Lewis** - **Kaye Charitable Trust** - **London Borough of Merton (Adult Care Services)** - **London Borough of Merton (Children, Schools & Families)** - **London Community Foundation** - **Masonic Foundation** - **Merton Health Inequality Fund** - **Merton Connected** - **Morden PCT** - **NHS (South-West London)** - **Percy Bilton** - **Perseid School** - **Shanly Foundation** - **Skipton Building Society Charitable Foundation** - **Wimbledon District Nursing & Midwifery Benevolent Society** - • **Wimbledon Guild** We also wish to thank all our members and others who have kindly donated or raised money for us during this last year. ## _**Volunteers**_ The charity was fortunate to have 23 volunteers registered during 2024-25., and we estimate that our volunteers gave the charity a total of 2,377 hours for which we are extremely grateful. ## _**The year ahead**_ We look forward to publishing our Strategic Plan showing how we intend to support local people affected , following our consulting local stakeholders including people with learning disabilities and/or autism, parents and carers, health, education, Merton council, and other local charities and community groups. Feedback from our consultations will inform our new Strategic Plan for 2025-28 and how we will facilitate positive improvements to the lives of people affected by learning disability and autism in Merton. 31 Merton Mencap Administrative Details Company no: 5692213 Charlty no: 1113444 Reglstered off ice: The Grange 1 Central Road Morden Surrey. SM4 5PQ Independent Examiners: WSM Advisors Limited Connect House 133-137 Alexandra Road London, SW19 7JY Solicitors: Russell-cooke 2 Putney Hill London. SW15 6AB Principal Bankers: National Westminster Bank PIC 16 Wimbledon Hill Road London SW19 7ZD Trustees: The following are the charity's trustees and served as directors of the Company throughout the period: Richard Drummond, Chair of Trustees Russell Benzies, Treasurer (resigned 23 June 2025) Patrick Fraser William lan Ne￿nan Monica Stannard Brian T￿adwell Julian Walton Chief Executive Officer: Andrew Whittington Approved by the Tr tees, the following being authorfsed to slgn on their behalf: Dated: S(p 20ZC Merton me cap Stsppoyling childteD, young ptople and adults with a learning dlsabllity wdlor atttism •nd paYeAts & careY¥ 32 ## Merton Mencap **Statement of trustees’ responsibilities** ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** ## **For the year ended 31 March 2025** The trustees, who are also the directors of Merton Mencap for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities 33 Independent Examiner's Report ## **MERTON MENCAP** ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF MERTON MENCAP** I report to the trustees on my examination of the financial statements of Merton Mencap (the charity) for the year ended 31 March 2025. ## **Responsibilities and basis of report** As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act). Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. An independent examination does not involve the gathering of all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a "true and fair" view and my report is limited to those specific matters set out in an independent examiners statement. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - 1 accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006. - 2 the financial statements do not accord with those records; or - 3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or - 4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. ## **Michael Spink ACA (Independent Examiner)** for and on behalf of WSM Advisors Limited Connect House 133-137 Alexandra Road Wimbledon London SW19 7JY Dated: 22/09/2025 35 ## **MERTON MENCAP** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## **For the year ended 31 March 2025** **----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds
2025 2025 2025 2024
Notes £ £ £ £
Income and endowments from:
Grants and donations 3 118,112 589,260 707,372 606,303
Charitable activities 4 - 98,921 98,921 89,299
Other trading activities 5 7,776 7,940 15,716 11,142
Investments 6 4,661 - 4,661 5,035
Total Income 130,549 696,121 826,670 711,779
Expenditure on:
Expenditure on other trading activites 7 - 17,082 17,082 17,174
Charitable activities 8 98,838 649,493 748,331 725,443
Total resources expenditure 98,838 666,575 765,413 742,617
Net incoming/(outgoing) resources before transfers 31,711 29,546 61,257 (30,838)
Gross transfer between funds 17 (8,406) 8,406 - -
Net income for the year/ Net movement in funds 23,305 37,952 61,257 (30,838)
Fund balance at 1 April 2024 287,288 129,871 417,159 447,997
Fund balances at 31 March 2025 310,593 167,823 478,416 417,159
**----- End of picture text -----**
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. 36 MERTON MENCAP BALANCE SHEET As at 31 Mar¢h 2025 2025 2024 Notes Current assets Debtors 15 120.757 410,616 52.825 413.047 Cash at bank and in hand 531.373 465.872 Creditors: amounts falling due wilhiD ont year 16 (52,957) (48,713) Net current assets 478,416 417,159 Income Funds Restricted fiinds Unrestricted fvnds 17 167,823 310.593 129,871 287288 478,416 417,159 The wmpany is entitled to the exemption from the audit requirements contained in seclion 477 of the Companies Act 2006, for the year ended 31 March 2025 The members havc not required the company to obtain an audit of its fmancial statements for the year in question in a¢cordance with section 476. The director a¢knowl¢dges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements Tbe financial statements were approved by the Trustees on Trustee Company Registration No. 05692213 37 ## **MERTON MENCAP** ## **STATEMENT OF CASHFLOW** ## **For the year ended 31 March 2025** **----- Start of picture text -----**
2025 2024
Notes £ £ £ £
Cashflows from operating activities
Cash absorbed by operations 19 (7,092) (55,279)
Investing Activities
Investment income received 4,661 5,035
Net cash generated from investing activities 4,661 5,035
Net decrease in cash and cash equivalents (2,431) (50,244)
Cash and cash equivalents at beginning of year 413,047 463,291
Cash and cash equivalents at end of year 410,616 413,047
**----- End of picture text -----**
38 ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **For the year ended 31[st] March 2025** ## **1 Accounting policies** ## **Charity information** Merton Mencap is a private company limited by guarantee incorporated in England and Wales, Company number 5692213. The registered office is Chaucer Centre, Canterbury Road, Morden, SM4 6PX. ## **1.1 Accounting convention** The financial statements have been prepared in accordance with the charity’s Memorandum and Articles, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)”. The charity is a Public Benefit as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have undertaken an assessment of the adequacy of the resources available to the charitable company. The trustees have a reasonable expectation of the charitable company has adequate resources to continue in operation existence for the foreseeable future and accordingly continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** ## **Restricted funds** Restricted funds must be used for specific purposes which are determined by the donor’s wishes. Expenditure which meets these criteria is charged to the fund. The charity has a number of separate restricted funds, as set out in these notes to the financial statements. The Trustee’s Report provides further information about the use of these funds. On completion of a project the funder may permit the transfer of any surplus funds to our unrestricted funds. ## **Unrestricted funds** Donations and incoming resources received by the charity for general use are held as unrestricted funds. They are available for the use at the distraction of the trustees in furtherance of their charitable objectives unless funds have been designated for other purposes. ## **Designated funds** These are unrestricted funds earmarked by the trustees for a particular purpose. Such accounts are identified separately in the financial statements. ## **1.4 Incoming Resources** Income received under a contract for the performance of services is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be or has been received. Membership subscriptions, donations, fundraising and grants are accounted for when received by the charity. Donated services and facilities, other than volunteers and transport, are valued on the basis of their estimated value to the charity of the services or facility received, based on the price the charity estimates it would pay in the open market for such a service or a facility. 39 ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **For the year ended 31[st] March 2025** ## **1 Accounting policies (Continued)** ## **1.5 Resources expended** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by project. The costs of each project are made up of the total direct costs and shared costs, including support costs involved in undertaking each project. Direct costs attributable to a single project are allocated directly to that project. Shared costs which contribute to more than one project and support costs which are not attributable to a single project are apportioned by between those projects on a basis of time spent, and depreciation charges are allocated to the portion of asset’s use. Expenditure is recognised on an accrual basis as liabilities are incurred. As the charity is not VAT registered and cannot recover any of its VAT, expenditure includes unrecoverable VAT. All charitable expenditure in furtherance of the charity’s objectives relates to the provision of services under the contracts and related administrative costs. Costs of generating voluntary income comprise of costs directly attributable to raising voluntary income and gifts in kind. Governance costs comprise internal and external audit or independent financial examination. Other costs of generating funds relate to business development, communications and marketing and specific fundraising and investment projects. Core costs are allocated according to an estimate of the time and resources spent on delivering each project including staff time and use of general office resources. The remaining unallocated costs represents the governance work that would be necessary irrespective of our level of front-line project activity. The charity has a number of funding streams that do not include any allowance for core costs or where the allowance does not adequately reflect our true core costs. In these cases, we show a deficit against the project which is then covered by our unrestricted reserves. Our fundraising strategy reflects the need to fill these deficits as well as to generate enough core income to balance any unallocated core expenditure. Trustees consider funding priorities at executive committee meetings weighing up the need to continue projects that our service users are reliant upon for their wellbeing and the need to remain a going concern. Where we made transfers from restricted to unrestricted funds, this has been done with the approval of the funding organisations concerned. ## **1.6 Tangible fixed assets** Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis: Fixtures and fittings 20% straight line per annum Computers 20% straight line per annum 40 ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **For the year ended 31[st] March 2025** ## **1 Accounting policies** ## **(Continued)** ## **1.7 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities. ## **1.8 Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all its financial instruments. Financial instruments are recognised in the charity’s balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the finance statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## **2. Critical accounting estimates and judgements** In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 41 ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2025** **----- Start of picture text -----**
3 Grants and donations
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
Donations and gifts 270 242 512
- - -
Legacies
Grants (analysed below) 90,500 576,048 666,548
Gift aid 290 - 290
Membership subscriptions 693 - 693
Donated services and facilities 26,215 12,970 39,185
Collections 144 - 144
118,112 589,260 707,372
For the year ended 31st March 2024
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
Donations and Gifts 2,904 220 3,124
Legacies 500 500
Grants (analysed below 3.1) 101,500 461,242 562,742
Gift aid 175 175
Membership subscriptions 498 498
Donated services and facilities 26,215 12,970 39,185
Collections 79 79
131,871 474,432 606,303
**----- End of picture text -----**
The charity is fortunate to have 25 volunteers who regularly give their time to help the charity. Like all charities, Merton Mencap is reliant on a team of volunteers for our smooth running. Volunteers perfom two roles : Trustees and Project volunteers In accordance with the SORP, due to the absence of any reliable measurement basis, the contribution of these volunteers is not recognised in the accounts. The value of the services provided by volunteers is not incorporated in these financial statements. 42 ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2025** ## **3 (i) Grants received for activities** |**Funder**
**Activity**
**2025**
**£**
The Henry Smith Charity
General
60,000
Shanly Foundation
General
3,000
David Lister
General
5,000
Bailey Thomas
General
20,000
Skipton Building Society Foundation
General
2,500
LBM (Transport)
Travel Training
-
John Lewis
Holiday Playschemes Perseid
-
LBM (Children, Schools and Families)
Holiday Playschemes Perseid
-
LBM (Children, Schools and Families)
Buddies
-
LBM (Children, Schools and Families)
Saturday Club Perseid
-
LBM (Children, Schools and Families)
CGS Playscheme & Buddies
-
LBM (Adult Care Services)
Saturday Hub
-
LBM (Adult Care Services)
Travel Trianing Adults
-
LBM (Adult Care Services)
Community Facilitator
-
LBM (Children, Schools and Families)
Kids First
-
Department of Education
Kids First
-
NHS South West London CCG
Merton Autism Parent Service
-
BBC Children in need
Travel Training
-
Carers Support Merton
Adults First
-
Merton Health Inequalities Fund
LD Carers Caseworker
-
London Community Foundation Grant
Adults First
-
London Community Foundation Grant
Giving Back
-
Kaye Charitable Trust Grant
Giving Back
-
Masonic Foundation Grant
Giving Back
-
City Bridge Foundation
Giving Back
-
Carers First
LD Carers Adviser
-
Merton Connected
Motivate Merton
-
Midwifery Benevelent Society
Café
-
Forbes Charitable Foundation
Café
-
Percy Bilton
Café
-
Morden PCT.
Cooksmart
-
NHS South West London CCG
ACES
-
AF Grant (Masonic Freemasons)
Adults First
-
The L&Q Foundation
Better Gym
-
MG MVSC Grant
LD Carers Caseworker
-
Coronation Lunch Grant
Saturday Hub
-
Garfield Weston
General
-
Edward Gostling Foundation
General
-
A&H Leivers Grant
General
-
SWL ICS Winter Engagement Fund
General
-
90,500
**For the ear ended 31 March 2024**
101,500
**Unrestricted**|**Restricted**
**2025**
**£**
-
-
-
-
-
101,660
750
85,000
37,500
35,000
30,500
22,840
18,903
18,258
18,000
17,500
17,000
13,337
20,000
42,408
1,500
10,000
2,000
25,000
25,000
24,757
4,500
2,000
2,000
300
335
-
-
-
-
-
-
-
-
-
576,048
461,242|**Total**
**2025**
**£**
60,000
3,000
5,000
20,000
2,500
101,660
750
85,000
37,500
35,000
30,500
22,840
18,903
18,258
18,000
17,500
17,000
13,337
20,000
42,408
1,500
10,000
2,000
25,000
25,000
24,757
4,500
2,000
2,000
300
335
-
-
-
-
-
-
-
-
-
666,548|**Total**
**2024**
**£**
60,000
-
-
-
-
101,660
-
66,800
37,500
35,000
30,500
22,840
18,902
18,258
18,000
17,500
17,000
10,000
21,000
10,015
10,000
-
-
-
1,490
-
-
-
-
-
(100)
12,050
5,000
4,977
2,500
350
30,000
10,000
1,000
500
562,742
562,742| |---|---|---|---| **For the year ended 31 March 2024** 43 ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2025** |**4 Charitable activities**
**Restricted**
**funds**
**2025**
**Income from:**
**£**
Services and activities for children and young people
4,929
Services and activities for adults
93,992
98,921
**5 Other trading activities**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**Income from:**
**£**
**£**
Fundraising events
7,776
1,096
Trading activiity income: Café
-
6,844
Other trading activities
7,776
7,940
**For the year endded 31 March 2024**
6,407
4,735
**6 Investments**
**Unrestricted**
**funds**
**2025**
**£**
Bank Interest
4,661
**7 Expenditure on other trading activities**
**Restricted**
**fund**
**2025**
**£**
Cost of generating voluntary income
11,547
Fundraising trading: cost of goods sold and other costs
5,535
17,082|**Restricted**
**funds**
**2024**
**£**
3,896
85,403
89,299
**Total**
**Total**
**2025**
**2024**
**£**
**£**
8,872
6,407
6,844
4,735
15,716
11,142
11,142
**Unrestricted**
**funds**
**2024**
**£**
5,035
**Restricted**
**fund**
**2024**
**£**
12,228
4,946
17,174| |---|---| 44 ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2025** **----- Start of picture text -----**
8 Charitable activities
Children and Parents and Core
young people Adults Carers Other Unrestricted Total Total
2025 2025 2025 2025 2025 2025 2024
£ £ £ £ £ £ £
Staff Costs 265,700 107,182 89,973 462,855 444,374
Transport, travel & related costs 11,667 1,032 29 12,728 11,232
Refreshments and entrance fees 1,632 2,439 802 4,873 5,556
Rent and venue hire 17,035 13,090 1,093 31,218 26,898
Other costs 17,218 7,286 5,156 29,660 35,723
Donated services and facilities - accommodation 8,650 4,320 - 12,970 13,301
- -
321,902 135,349 97,053 554,304 537,084
Share of support costs (see note 9) 45,375 26,273 17,580 98,838 188,066 179,767
-
Share of governance costs (see note 9) 3,428 1,500 1,033 5,961 8,592
-
-
48,803 27,773 18,613 98,838 194,027 188,359
-
370,705 163,122 115,666 98,838 748,331 725,443
Analysis by fund
Unresticted funds - - - - 98,838 98,838 108,997
Restricted funds 370,705 163,122 115,666 - - 649,493 616,446
-
370,705 163,122 115,666 98,838 748,331 725,443
**----- End of picture text -----**
45 ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2025** ## **8 Charitable activities** |**For the year ended 31 March 2024**
Staff Costs
Transport, travel & related costs
Refreshments and entrance fees
Rent and venue hire
Other costs
Donated services and facilities - accommodation
Share of support costs (see note 9)
Share of governance costs (see note 9)
**Analysis by fund**
Unresticted funds
Restricted funds|**2024**
**£**
248,412
10,358
1,737
15,690
16,941
8,878
302,016
37,661
4,787
42,448
344,464
**-**
344,464
344,464
**Children and**
**young people**|**Adults**
**2024**
**£**
140,139
608
3,246
10,528
12,263
4,400
171,184
22,551
2,784
25,335
196,519
**-**
196,519
196,519|**Parents and**
**Carers**
**2024**
**£**
55,243
200
573
480
2,275
23
58,794
9,726
779
10,505
69,299
**-**
69,299
69,299|**Other**
**2024**
**£**
580
66
-
200
4,245
-
5,091
832
241
1,073
6,164
**-**
6,164
6,164|**Core**
**Unrestricted**
**2024**
**£**
-
-
-
-
-
-
-
108,997
108,997
108,997
108,997
-
108,997|**(Continued)**
**Total**
**2024**
**£**
444,374
11,232
5,556
26,898
35,724
13,301
537,085
179,767
8,591
-
188,358
725,443
108,997
616,446
725,443| |---|---|---|---|---|---|---| 46 ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2025** ## **9 Support and governance costs** |**Support**
**Costs**
**2025**
**2025**
**£**
**£**
Administration staff costs
120,035
Transport
640
Rent
12,610
Donated services - accommodation
26,215
Office supplies
863
Telephone
4,470
Subscriptions
630
Consultancy Fees
2,160
Bank charges
896
Computer Expenses
10,946
Equipment and materials
1,939
Insurance
1,992
Other costs
4,670
Accountancy Fees
5,961
188,066
5,961
**Analysed between**
Fundraising
Charitable activities
188,066
5,961
188,066
5,961
**For the year ended 31 March 2024**
**Analysed between**
Charitable activities
179,768
8,591
179,768
8,591
**10 Net movement in funds**
The net movement in funds is stated after charging (crediting):
**Governance**
**Costs**
Fees payable for the independent examination of the charitiy;s financial statements|**Total**
**2025**
**£**
120,035
640
12,610
26,215
863
4,470
630
2,160
896
10,946
1,939
1,992
4,670
5,961
194,027
194,027
194,027
**2025**
**£**
6,000|**Total**
**2024**
**£**
115,293
240
12,428
26,215
1,757
3,723
605
2,386
1,076
10,241
587
1,894
3,323
8,591
188,359
188,359
188,359
188,359
188,359
**2024**
**£**
8,591| |---|---|---| ## **11 Trustees** During the year no trustees (or any person connected with them) received any remuneration or benefits from the charity during the current or previous year. 47 ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2025** ## **12 Employees** ## **Number of employees** The average number of employees during the year was: |Full time
Part time
Sessional
**Employee cost**
Salaries & wages
Social security costs
Pension costs|**2025**
**Number**
1
11
35
47
**2025**
**£**
503,965
29,512
14,677
548,154|**2024**
**Number**
1
12
34
47
**2024**
**£**
487,867
29,012
13,941
530,820| |---|---|---| The full time equivalent of the staff employed in the year, based on a 35 hour week, was 16.5 (2024:17) No employees earned in excess of £60,000 (2024: nil). ## **13 Taxation** The charity is exempt from taxation on its activitis because all its incie is applied for charitable ## **14 Tangible fixted assets** |**£**
As 1 April 2024
4,527
At 31 March 2025
4,527
As 1 April 2024
4,527
At 31 March 2025
4,527
As 1 April 2024
-
at 31 March 2025
-
**Fixtures and**
**fittings**
**Carrying amount**
**Depreciation and impairment**|**£**
8,078
8,078
8,078
8,078
-
-
**Computers**|**Total**
**£**
12,605
12,605
12,605
12,605
-
-| |---|---|---| 48 ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2025** |**15 Debtors**
**Amounts falling due within one year:**
Trade debtors
Prepayments and accrued income|**2025**
**£**
112,221
8,536
120,757|**2024**
**£**
48,679
4,146
52,825| |---|---|---| ## **16 Creditors falling due within one year** |Trade creditors
Other creditors
Accruals|**2025**
**£**
10,968
12,990
28,999
52,957|**2024**
**£**
6,472
10,117
32,124
48,713| |---|---|---| 49 ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2025** ## **17 Restricted funds** The income funds o the charity include restricted funds comprising of the following unexpended balances of donations and grants held for specific purposes: |Holiday Playschemes Perseid
Saturday Club Perseid
Buddies Holiday
Buddies Going Out
Holiday Playscheme & Buddies CGS
Travel Trainer
Travel Training (CiN)
ACES 1
Giving Back
Community Sports
Community Challenge
Community Engagement Manager
Better Gym
Cafe
Saturday Hub
Travel Training Adults
Community Facilitator
PA1 (PT)
Kids First
Adults First
Carers Group
LD Carer's Adviser
MAPS
Talk Autism
LD Carers Caseworker
Cooksmart
Mentoring servce
Shanley Restricted grant|**£**
19,180
-
32,385
-
-
-
5,744
14,363
-
-
-
-
14,940
-
-
2,321
1,500
-
-
11,976
-
-
26,918
-
544
-
-
-
129,871
**Balance at**
**1 April**
**2024**|**Transfers**
**£**
**£**
**£**
85,750
(83,463)
(21,467)
35,240
(58,973)
23,733
37,500
(22,181)
(26,483)
1,732
(12,351)
10,619
35,550
(49,017)
13,467
101,660
(101,098)
-
13,337
(8,821)
-
945
(13,970)
-
68,950
(27,470)
-
-
-
-
-
-
-
-
-
-
3,865
(10,305)
-
97,472
(89,249)
-
29,159
(27,787)
-
18,903
(17,559)
-
18,258
(18,648)
-
1,800
(3,704)
1,904
35,500
(35,632)
132
29,891
(12,631)
-
-
-
-
24,757
(28,258)
3,501
17,000
(9,516)
(5,248)
-
(5,248)
5,248
34,017
(26,073)
-
335
(311)
-
4,500
(4,310)
-
-
-
3,000
696,121
(666,575)
8,406
**Incoming**
**resources**
**Resources**
**expended**
**Movement in funds**|**£**
-
-
21,221
-
-
562
10,260
1,338
41,480
-
-
-
8,500
8,223
1,372
3,665
1,110
-
-
29,236
-
-
29,154
-
8,488
24
190
3,000
167,823
**Balance at**
**31 March**
**2025**| |---|---|---|---| The transfers from restricted funds above of £5,406 ££3,333) relatete to contributions to the costs of administration, co-ordination and management of projects, activities and services, and to office overheads and expenses, provided for in funding arrangements. 50 ## **MERTON MENCAP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **For the year ended 31 March 2025** ## **18 Related party tranactions** There were not related party transactions during the year (2024 - none) ## **19 Cash generated from operations** |Surplus for the year
Adjustmet for:
Investment income recognised in the statement of activities
Movements in working capital
(Increase) in debtors
Increase / (decrease) in creditors
**Cash absorbed by operations**|**2025**
**£**
61,257
(4,661)
(67,932)
4,244
(7,092)|**2024**
**£**
(30,837)
(5,083)
(14,239)
(5,168)
(55,327)| |---|---|---| ## **20 Analysis of changes in net funds** The charity had no debt during the year (2024: none). 51