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← Carlisle Mencap Limited

2025-03-31-accounts

Charity registration number 1115348 (England and Wales)

Company registration number 05595628

CARLISLE MENCAP LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

CARLISLE MENCAP LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs C Bowditch
Mr T Baty
Mr S Bowditch
Mrs C Bowman
Mrs E Harkness
Mrs J Harland
Mrs S McBean
Mrs G Ternent
Secretary Mr R Toone
Senior management R Toone CEO
W Wilson Head of Quality and Compliance
S McMillan Head of People and Process
J Bazydlo Head of Finance
Charity number (England and Wales) 1115348
Company number 05595628
Registered office Unit J3
Duchess Avenue
Kingmoor Park North
Carlisle
Cumbria
CA6 4SN
Auditor Saint & Co.
Sterling House
Wavell Drive
Rosehill
Carlisle
CA1 2SA

CARLISLE MENCAP LIMITED

CONTENTS

Page
Trustees' report 1 - 6
Independent auditor's report 7 - 9
Statement of financial activities 10
Balance sheet 11
Statement of cash flows 12
Notes to the financial statements 13 - 24

CARLISLE MENCAP LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

The organisation's policy is to improve the lives of people with learning disabilities in Cumbria by providing life long, quality and person-centered support.

The aims, objectives and activities of the charity are reviewed regularly, and achievements assessed. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2).

The year to 31st March 2025 has been one of significant change within the charity with a new CEO joining and a reorganistation of the senior management structure. The trustees would like to take the opportunity to thank former CEO Catherine Burn for all her work during her tenure, particularly in moving the charity towards a sustainable financial position.

The transfer of council functions to two unitary authorities in April 2023 has continued to have an impact during the reporting period as the commissioning of services continues to be segregated.

We would like to record our thanks to the highly skilled staff team who show so much dedication and commitment to their work with Carlisle Mencap and continue to meet the challenges presented by a difficult labour market within the care sector as a whole. Carlisle Mencap has robust recruitment processes, including the use of Disclosure and Barring Service checks for staff and volunteers. We are committed to continuous improvement in this area to ensure we are a welcoming and inclusive organisation, true to our values.

Activities

During the year services were delivered in the following areas:

California House

Residential respite care for adults with learning disabilities. The house has five guest bedrooms, two are fully accessible for those with profound physical disabilities. The house is open 365 days a year. This service is funded via Cumberland Council and the local NHS.

Community Support Adults

We provide services for adults in the community. Services provided can be very varied - from helping someone to go shopping, supporting people to do leisure activities, to spending entire days with clients supporting all of their daily activities.

Supported Living

We supply 24-hour support, 365 days a year, in the community for clients in their own homes. This service comprises five houses and 12 clients during the period.

Grace Little Centre

The Centre continued to be used for a variety of services including Adult Day Opportunities, Children’s Outreach activities, holiday activity clubs, training and group meetings.

CARLISLE MENCAP LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Children's Community Support

We support young people in the community whilst their parents take a break. We either take care of the children at home or take them out into the community to do an activity.

Saturday Club and Holiday Play Schemes

We are commissioned by NHS to provide short term non-residential care for disabled children. These services have operated at full capacity this year.

Targeted Short Breaks holiday and weekend activities

We are commissioned by Cumberland Council to run a programme of holiday and weekend activities for children with additional needs. We deliver a needs led, inclusive range of fun activities.

Holiday and Food Programme HAF

Alongside our ICB funded holiday club activities, we provide food and promote health and wellbeing to children and their families funded by the Department of Education.

Early Positive Approaches to Support, EPAtS

Funded by Royal Mencap we have delivered the Tizard Centre programme of pre-diagnosis support to parents of children under five years of age as part of the national Randomised Control Trial. The final report for this programme was delivered this year.

Cumbria Autism Family Support Project

Four part-time Autism Advisors support families with children on the autistic spectrum. The workers advise, educate and signpost and run collaborative workshops. This service covers the whole of Cumbria. During the reporting period these services moved to separate contracts with Westmorland & Furness and Cumberland Councils.

Adult Day Opportunities

Adult Social Care funded Day Opportunities continued through the year being delivered from the Grace Little Centre and other community settings. This service is developing well and offers a range of life and social skill development opportunities.

Waiting Well

Developed and delivered a waiting well service to support people on the elective surgery waiting list in partnership with North East and North Cumbria Integrated Care Board and third sector partners. A tailored programme of support and assistance to access community-based activities to maintain people’s mental and physical health and wellbeing while waiting for planned surgery.

CARLISLE MENCAP LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

Significant activities and achievements against objectives

Notable achievements -

Significant factors

Trustees have met regularly to review the operational performance, financial position and the strategy going forward.

Fundraising practices

The charity does not use any outside fundraisers. Main fundraising activities, are grant applications undertaken by the CEO and wider management team.

Investment performance

Investment policy and performance

The organisation adopts a cautious approach to investment and funds are held in savings accounts which are deemed to be low risk and available as contingency.

Financial review

The financial position has improved steadily throughout the year and the combination of enhancing existing contracts and strong financial controls, gives the Trustees confidence in the long term sustainability of the charity.

The results for the year show an excess income of £301,069. Overall funds carried forward amount to £1,332,340, being restricted funds of £7,014 and unrestricted funds of £1,325,326. Free reserves are £549,881.

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. The charity has been working hard to recover this level reserves and remain on course to meet this obligation. Reserves are monitored by the Trustees bi-monthly. The Trustees are satisfied with the current reserves position.

CARLISLE MENCAP LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Major risks

Financial risk management

The Trustees have assessed the major risks to which the company is exposed, in particular those related to the operations and finances of the company and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Plans for future periods

Looking ahead, Carlisle Mencap remains committed to building on our achievements and responding proactively to the evolving needs of our community. Over the coming periods, our strategic priorities will include:

Strengthening Staff Wellbeing and Reward

We recognise that our staff are central to delivering high-quality services. In the next period, we will continue to invest in staff wellbeing initiatives and review our reward structures to ensure our team feels valued and supported.

Developing Our Children's Services

We will further develop our children’s services, expanding our offer to meet growing demand. Our aim is to provide innovative, inclusive, and responsive services that support children and their families, ensuring every child has access to opportunities for growth and enrichment.

Increasing Service User Lived Experience into Decision Making

We are committed to embedding the voices of our service users at the heart of our decision-making processes. We will strengthen mechanisms for service user involvement, ensuring their lived experiences inform our strategy, service design, and delivery.

Increased Focus on Partnerships and Fundraising

To sustain and grow our impact, we will place greater emphasis on developing strategic partnerships and diversifying our fundraising activities. By working collaboratively with local authorities, health partners, and community organisations, and by engaging new supporters, we aim to secure additional resources and extend our reach.

Recruitment to Our Board of Trustees

We recognise the importance of a diverse and skilled Board in guiding our charity. In the coming period, we will actively recruit new trustees, seeking individuals with a range of backgrounds and expertise to strengthen our governance and ensure robust oversight of our activities.

Service Growth in Existing and New Areas

Building on our strong foundation, we will seek opportunities to grow our services both within our current areas of operation and in new locations where there is unmet need. This will involve ongoing assessment of community needs, piloting new initiatives, and scaling successful programmes to maximise our positive impact.

These priorities reflect our ongoing commitment to delivering high-quality, person-centred services and ensuring Carlisle Mencap remains a resilient, forward-looking organisation.

CARLISLE MENCAP LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

Carlisle Mencap Limited is registered as a charitable company limited by guarantee and was set up by Memorandum of Association. The company is constituted under a Memorandum of Association and is a registered charity number 1115348. The company was incorporated on and commenced trading on that date.

The objectives of the society are:

At the last Annual General Meeting on 13th January 2025 the members of Carlisle Mencap unanimously voted to apply to the Charities Commission to change the objects of the charity to match those of Royal Mencap as it felt these more accurately reflected the values and mission of the charity. The proposal was for the new objects to be:

At the AGM the members of Carlisle Mencap Limited also unanimously voted to convert Carlisle Mencap from a Registered Charity owned by members who appoint the trustees, to a Charitable Incorporated Organisation (CIO) where members and trustees are the same individuals (Foundation) so that current members (apart from trustees) are no longer personally liable for the organisation.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mrs C Bowditch Mr T Baty Mr S Bowditch Mrs C Bowman Mrs E Harkness Mrs J Harland Mrs S McBean Mrs G Ternent Mr N Steel (Resigned 4 February 2025) Mr N Braiden (Resigned 3 February 2025)

Recruitment and appointment of trustees

New Trustees are recruited through an open recruitment system. They are given an overview of the organisation by the Chief Executive. Trustees are inducted and given training in their role by the Chief Executive. All take part in child protection training.

The Trustees meet bi-monthly to discuss policy and strategy. There is an additional finance sub-committee which meets bimonthly to discuss some matters in further depth. The CEO is line managed by the Trustees. The CEO has the day to day running of the organisation – they are supported by 3 Heads of department who manage the staff teams.

The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.

CARLISLE MENCAP LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Statement of trustees' responsibilities

The trustees, who are also the directors of Carlisle Mencap Limited 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:

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.

Auditor

In accordance with the company's articles, a resolution proposing that Saint & Co. be reappointed as auditor of the company will be put at a General Meeting.

The trustees' report was approved by the Board of Trustees.

Mrs C Bowditch

Trustee

13 October 2025

CARLISLE MENCAP LIMITED

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF CARLISLE MENCAP LIMITED

Opinion

We have audited the financial statements of Carlisle Mencap Limited (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

CARLISLE MENCAP LIMITED

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF CARLISLE MENCAP LIMITED

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

CARLISLE MENCAP LIMITED

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF CARLISLE MENCAP LIMITED

We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Saint & Co. Statutory Auditor & Chartered Accountants Sterling House Wavell Drive Rosehill Carlisle CA1 2SA 21 October 2025

Saint & Co. is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

CARLISLE MENCAP LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
funds
2025
Notes
£
Income from:
Donations and legacies
3
124,571
Charitable activities
4
2,263,564
Investments
5
991
Total income
2,389,126
Expenditure on:
Charitable activities
6
2,091,819
Total expenditure
2,091,819
Net income
297,307
Transfers between funds
-
Net movement in funds
8
297,307
Reconciliation of funds:
Fund balances at 1 April 2024
1,028,019
Fund balances at 31 March 2025
1,325,326		 Restricted
funds
2025
£
115,093
-
-
115,093
111,331
111,331
3,762
-
3,762
3,252
7,014		 Total
Unrestricted
funds
2025
2024
£
£
239,664
101,411
2,263,564
2,784,834
991
983
2,504,219
2,887,228
2,203,150
2,787,504
2,203,150
2,787,504
301,069
99,724
-
364
301,069
100,088
1,031,271
927,931
1,332,340
1,028,019		 Restricted
funds
2024
£
127,539
-
-
127,539
129,287
129,287
(1,748)
(364)
(2,112)
5,364
3,252		 Total
2024
£
228,950
2,784,834
983
3,014,767
2,916,791
2,916,791
97,976
-
97,976
933,295
1,031,271

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

CARLISLE MENCAP LIMITED

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within one year
14
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
17
Unrestricted funds
18		 2025
£
398,989
455,842
854,831
(297,936)		 £
775,445
556,895
1,332,340
7,014
1,325,326
1,332,340		 2024
£
230,354
513,393
743,747
(515,959)		 £
803,483
227,788
1,031,271
3,252
1,028,019
1,031,271

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 13 October 2025

Mrs C Bowditch Mrs G Ternent
Trustee Trustee

Company registration number 05595628 (England and Wales)

CARLISLE MENCAP LIMITED

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash (absorbed by)/generated from operations
24
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash used in investing activities
Financing activities
Repayment of borrowings
Net cash used in financing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
(3,232)
991
-		 £
(55,310)
(2,241)
-
(57,551)
513,393
455,842		 2024
£
(3,287)
983
(15,000)		 £
398,240
(2,304)
(15,000)
380,936
132,457
513,393

CARLISLE MENCAP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Carlisle Mencap Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Unit J3, Duchess Avenue, Kingmoor Park North, Carlisle, Cumbria, CA6 4SN.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity 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 a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income 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 received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Investment income is recognised on a receivable basis.

Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract or where entitlement to grant funding is subject to specific performance conditions. Grant income included in this category provides funding to support programme activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

CARLISLE MENCAP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

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 activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

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. The charity only capitalises assets costing £500 or more.

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 bases:

Freehold land and buildings 2% straight line basis
Leasehold land and buildings 2% straight line basis
Fixtures and fittings 25% reducing balance basis or 25% straight line basis
Motor vehicles 25% reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 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 within borrowings in current liabilities.

1.9 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 of 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 financial 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.

CARLISLE MENCAP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13 Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

CARLISLE MENCAP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

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 amount 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.

3 Income from donations and legacies

Unrestricted
funds
2025
£
Donations and gifts
672
Grants
123,899
124,571		 Restricted
funds
2025
£
-
115,093
115,093		 Total
Unrestricted
funds
2025
2024
£
£
672
32,327
238,992
69,084
239,664
101,411		 Restricted
funds
2024
£
-
127,539
127,539		 Total
2024
£
32,327
196,623
228,950

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable activities
Services provided under contract 2,249,258 2,771,335
Other income 14,306 13,499
2,263,564 2,784,834
Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 991 983

5 Income from investments

CARLISLE MENCAP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on charitable activities

Direct costs
Staff costs
Depreciation and impairment
Premises expenses
Insurance
Maintenance & Cleaning
Telephone
IT Costs
Printing, Postage & Stationery
Staff Training
Other Expenses
Project costs
Motor & Travel expenses
Legal & Professional fees
Bad debts
Share of support and governance costs (see note 7)
Support
Governance
Analysis by fund
Unrestricted funds
Restricted funds		 Charitable
activities
2025
£
1,718,978
21,181
18,330
9,561
30,970
7,988
2,870
-
9,240
2,355
7,539
21,725
249
-
1,850,986
304,423
47,741
2,203,150
2,091,819
111,331
2,203,150		 Charitable
activities
2024
£
2,076,450
31,767
38,582
21,530
33,564
10,988
913
1,884
18,429
3,454
25,276
22,876
-
459
2,286,172
556,255
74,364
2,916,791
2,787,504
129,287
2,916,791

CARLISLE MENCAP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

7 Support costs allocated to activities

Staff costs
Depreciation
Staff training
Insurance
Premises costs
Maintenance & Cleaning
Telephone
IT Costs
Printing, Postage & Stationery
Other Expenses
Motor & Travel Expenses
Interest payable
Governance costs
Analysed between:
Charitable activities
Governance costs comprise:
Loss on disposal of tangible fixed assets
Audit fees
Accountancy
Legal and professional
8
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets		 2025
£
197,100
5,656
3,391
9,139
31,302
7,055
7,690
16,051
914
7,231
136
18,758
47,741
352,164
352,164
2025
£
4,433
8,280
5,629
29,399
47,741
2025
£
8,280
26,837
4,433		 2024
£
404,297
12,580
5,637
12,472
50,128
11,695
9,997
32,137
2,503
9,827
107
4,875
74,364
630,619
630,619
2024
£
-
13,396
20,297
40,671
74,364
2024
£
13,396
44,347
-

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

CARLISLE MENCAP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

10 Employees

The average monthly number of employees during the year was:

Management and administration
Activities in furtherance of charitable objectives
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
9
77
86
2025
£
1,765,140
123,772
27,166
1,916,078		 2024
Number
8
71
79
2024
£
2,275,847
162,991
41,909
2,480,747

Redundancy and termination payments totalling £nil (2024: £18,843) were made in the reporting period.

The number of employees whose annual remuneration was more than £60,000 is as follows:

£80,001-90,000
The 2024 figures were for a period of 18 months.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
Aggregate compensation		 2025
Number
-
2025
£
182,465		 2024
Number
1
2024
£
466,759

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

CARLISLE MENCAP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

12
Tangible fixed assets
Freehold land
and buildings
Leasehold land
and buildings
Fixtures and
fittings
Motor vehicles
£
£
£
£
Cost
At 1 April 2024
377,311
644,185
104,286
56,695
Additions
-
-
3,232
-
Disposals
-
-
(28,531)
-
At 31 March 2025
377,311
644,185
78,987
56,695
Depreciation and impairment
At 1 April 2024
88,291
152,517
83,632
54,554
Depreciation charged in the year
7,546
12,885
5,870
536
Eliminated in respect of disposals
-
-
(24,098)
-
At 31 March 2025
95,837
165,402
65,404
55,090
Carrying amount
At 31 March 2025
281,474
478,783
13,583
1,605
At 31 March 2024
289,020
491,668
20,653
2,142
13
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
327,363
Prepayments and accrued income
71,626
398,989
14
Creditors: amounts falling due within one year
2025
Notes
£
Other taxation and social security
38,784
Deferred income
15
132,650
Trade creditors
40,485
Other creditors
67,479
Accruals
18,538
297,936		 Total
£
1,182,477
3,232
(28,531)
1,157,178
378,994
26,837
(24,098)
381,733
775,445
803,483
2024
£
167,761
62,593
230,354
2024
£
30,337
252,523
63,766
44,908
124,425
515,959

CARLISLE MENCAP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

15
Deferred income
2025
£
Other deferred income
132,650
Deferred income is included in the financial statements as follows:
2025
£
Deferred income is included within:
Current liabilities
132,650
Movements in the year:
Deferred income at 1 April 2024
252,523
Released from previous periods
(211,040)
Resources deferred in the year
91,167
Deferred income at 31 March 2025
132,650
16
Retirement benefit schemes
2025
Defined contribution schemes
£
Charge to profit or loss in respect of defined contribution schemes
27,166		 2024
£
252,523
2024
£
252,523
10,971
(10,971)
252,523
252,523
2024
£
41,909

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

17 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024 Incoming Resources Transfers At 31 March
resources expended 2025
£ £ £ £ £
Children in Need 3,252 (3,252) - - -
CCC - HAF Days out - 10,121 (10,121) - -
REACH - 12,800 (5,786) - 7,014
NHS Playscheme & Saturday club - 95,424 (95,424) - -
3,252 115,093 (111,331) - 7,014

CARLISLE MENCAP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

17
Restricted funds
Previous year:
At
AAS Big Lottery
Children in Need
Other Restricted funds
CCC - HAF days out
Grace Little Centre		 1 October
2022
£
-
-
364
-
5,000
5,364		 Incoming
resources
£
96,450
24,450
-
6,639
-
127,539		 Resources
expended
£
(96,450)
(21,198)
-
(6,639)
(5,000)
(129,287)		 (Continued)
Transfers
At 31 March
2024
£
£
-
-
-
3,252
(364)
-
-
-
-
-
(364)
3,252		 (Continued)
Transfers
At 31 March
2024
£
£
-
-
-
3,252
(364)
-
-
-
-
-
(364)
3,252
3,252

AAS Big Lottery - To help reduce loneliness, increase activity and opportunities to make friends for people with learning disabilities by setting up a hub, providing leisure and sporting activities in the community. Children In Need - Grant income provided for children's holidays.

Grace Little Centre - A grant to cover repair and paint works of the centre HAF - Provide healthy meals and holiday activities.

18 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1
General funds
Previous year:
At
General funds		 April 2024
£
1,028,019
1 October
2022
£
927,931		 Incoming
resources
Resources
expended
£
£
2,389,126
(2,091,819)
Incoming
resources
Resources
expended
£
£
2,887,228
(2,787,504)		 Transfers
At 31 March
2025
£
£
-
1,325,326
Transfers
At 31 March
2024
£
£
364
1,028,019

CARLISLE MENCAP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

19 Analysis of net assets between funds

Unrestricted
funds
2025
£
At 31 March 2025:
Tangible assets
775,445
Current assets/(liabilities)
549,881
1,325,326
Unrestricted
funds
2024
£
At 31 March 2024:
Tangible assets
803,483
Current assets/(liabilities)
224,536
1,028,019		 Restricted
funds
2025
£
-
7,014
7,014
Restricted
funds
2024
£
-
3,252
3,252		 Total
2025
£
775,445
556,895
1,332,340
Total
2024
£
803,483
227,788
1,031,271

20 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under noncancellable operating leases, which fall due as follows:

Within one year
Between two and five years
In over five years		 2025
£
8,670
1,192
13,100
22,962		 2024
£
24,882
2,377
-
27,259

The operating lease expense recognised in the Statement of Financial Activities in the period is £26,919 (2024: £38,027).

21 Events after the reporting date

The trustees are awaiting confirmation from the Charities Commission to change the organisation into a Charitable Incorporated Organisation (CIO). It is expected, if approval is obtained, this will occur by 31 March 2026.

22 Related party transactions

CARLISLE MENCAP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

22 Related party transactions

(Continued)

During the year 3 trustees (2024: 3 trustees) were service users of the charity. In addition the dependent of another trustee is also a service user. They did not receive any favourable rates or terms. There were no other related party transactions during the year.

23 Member's liability

The charity is a private limited company by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

24
Cash (absorbed by)/generated from operations
2025
£
Surplus for the year
301,069
Adjustments for:
Investment income recognised in statement of financial activities
(991)
Loss on disposal of tangible fixed assets
4,433
Depreciation and impairment of tangible fixed assets
26,837
Movements in working capital:
(Increase) in debtors
(168,635)
(Decrease)/increase in creditors
(98,150)
(Decrease)/increase in deferred income
(119,873)
Cash (absorbed by)/generated from operations
(55,310)		 2024
£
97,976
(983)
-
44,347
(91,290)
106,638
241,552
398,240

25 Analysis of changes in net funds

The charity had no material debt during the year.