Company registration number 05984331 (England and Wales) Charlty reglstration number 1117888 (England and Wales) ORWELL MENCAP ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ORWELL MENCAP LEGAL AND ADMINISTRATIVE INFORMATION Name Orwell Mencap (also operates und8r working names of Genesis and Green Bike Project) Lègal structure Orwell Mencap is a company limited by guarantee in the United Kingdom. company number 05984331. incorporated 31 October 2006 and registered as charity on 8 February 2007, charity number 1117888. Trustees J Knell M Smith S M S Chesworth S Gir]ing M D Scrogie E S Franks J Dickson J Stevens (Appointed 24 December 2024) (Appointed 20 May 2024} Chief execullve RHart Prlncipal address & registered offico: 6 Wright Road Ipswich IP3 9JG Auditor Ensors Connexions 159 Princes Street Ipswich IP1 1QJ Bankors Barclays Bank plc 1 Princes Street Ipswich IP11PB Soll¢ltors Ashtons Legal The Long Bam. Fomham Business Court Fomham St Martin Bury Sl Edmunds IP31 1 SL
ORWELL MENCAP CONTENTS Pago Trustees, report ststement of trustees, responsibilities Independent auditoffs report 8-11 Statement of financial activities 12 Balanc8 $h8Èt 13 Statement of cash flows 14 Notes to the financial statements 15-32
ORWELL MENCAP TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial statem8nts for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in nole 1 to the financial statements and comply with the charivs goveming 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 charit18s preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102}" The Charity also operates under the working namés of Genesis and Green Bike Project. The Charity is affiliated to the Royal Mencap Society Imencapl and bases its Memorandum and Articles of Association on the Royal Mencap Society's model constitution. STATUS AND GOVERNING INSTRUMENT Ofwell Mencap is a company limited by guaranlee, incorporated 31 October 2006. The company was registered as a charity on 8 February 2007, charity number 1117888, and is govemed by its Memorandum and Articles of Association. TRUSTEES During this year we had eight members on the Board ofTrustees including a s8Nic& user. STRUCTURE, GOVERNANCE AND MANAGEMENT The Charity is admini51er8d by an Executive Committee of Trustees appointed at the Charity's Annual General Meeting or subsequenlly by co-option until the following AGM. The Trustees have met regularly throughout the year. At its meetings the Executive Committee follows a standard agenda to set the strategic direction of the Charity. The day to day management of activities and staff is delegated to the Chief Executive, who regularfy reports back at the meetings of Ihe Executive Committee and via a fflonthly report. Appolntmont and recrultment of Trustees New trustees are identffied through appropriate neorkS and are appointed at the annual general meeling by the members. Trustees with specific management skills or experience in the field of leaming disability are also ccpopted lo fill vacancies on the Executive Committee. Orwell Mencap is committed to equality and diversity in the recruitment of trustees and aims to appoint suitably qualified trustees from as broad a spectrum of the community as is possible. To this end Orwell Mencap undertake periodic analysis of trustees, skills and experiènces in order to identify areas that could be strengthened by either recruitment of new trustees or training. Prospective Trustees are first invited to view our services. talk to our seNice users and leam something of the culture and ethos of our organisation. They are Ihen invited to submit a CV. apply for membership of ONell Mencap. and are put forvlard for appointment. Once appointed or co-opted trustees receive induction, training and further support where appropriate. Two members of the Trustee board were re-elected, two new members were elected and one Tnemb8r stood down at the AGM along with the election Treasurer. The Chair & Vice-chair positions have one more year to run. Involving Service users 11 is hoped that through training, mentoring and appropriate support that people wilh learning disabilities will play meaningful and increasing role in the runnin9 of the Charity. During the year we continued to seek opinion and representation from the clients and Iheir carers, ensuring implementalion of changes as a result of findings. The continued involvement of a service user as trustee highlights our continued efforts to strive for representation from our clients and, to this end, Ihe service user Trustee has been fully involved in customer related issues and discussions.
ORWELL MENCAP TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Two trustees serving on the Executive Committ88 2024 to 2025 were parentslcarers of people with disabililies who, during thal period, used Genesis seNices. One truslee was a customer. Safeguarding vulnerable adults All of the Charity's trust88s and staff go through a full DBS police check. AIMS AND OBJECTIVES During the year ended 31 March 2025 the objects of the Charity were.. The relief of those people In need through disabilities and disadvantages by identifying. promoting their needs, and providing services and facilities for the public benefil. PUBLIC BENEFIT In setting objectives, developing strategies and undertaking actlvities, the Trustees have given careful consideration to the Charity Commisslon's general guidance on public benefit. The Trustees are confident that 0811 Mencap's objects, as detsiled above, are in accordance with the regulations on public benefit. REVIEW OF ACTIVITIES ONell Mencap provides a wide range of care, support and training for people with learning and physical disabilities and the Charity's objectives a currently met through-. Working with other organisations, partnerships with schools & colleges for young people with Learning Disabilities Provision of day services for recreation Evening social clubs Domiciliary care and staffing supported living accommodation SoGial enterprises Working towards becoming a, Total Communication. & Positive Behaviour organisation Our website (www.orwellmencap.co.uk) continues to be regularly updated to ensure it remains relevant and useful. We continue to increase our online profile reporting several times a week on all platforms. Having a member of staff responsible for socialldigital media and marketing has resulled in a significant increase in awareness of and engagement with Orwell Mencap in the commtjnity, including increased inquirie5 from potential clients and staff. Worklng wlth other organlsatlons Orwell Mencap believes very much in working in partnership with like-minded organisalions as well as the National Mencap society and its affiliated group5. Much headway has been made with SLT and trustees liaising with other local providers and special schools & colleges. Several visits from slaff & student5 from special schools & colleges took place over the years. Regular contact is maintained by our Chief Executive and chair of trustees with key staff from Suffolk County Council Adult Social Care regarding the provision of adult care services and funding. We continue to liaise with other day service providers and homes to promote good continuity of support for our services users and to allow Servi users to access multiple services Genesis continues lo reach out into the wider community, in particular to special schools wherever possible {and praclicall on a range of inilialives and partnership working opportunities. During this year we wère one of the Mayor of Ipswich's chosen charities and the Chief Executive & Trustees attended many events to raise awareness. We received a donation al the end of the year from monies raised.
ORWELL MENCAP TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Genes18 day service provision The day centre has continued to expand. Customer numbers have increased bul continue to be a priority as does staff retentionlengagement. Genesis has been investing in the facilities to ensure it is the premium location in the area and meets the growing needs of our users. The gardèn continues to develop & improve providing an excellent resource for customers to leam new skills. The engagement of the service5 of a part-time Bid Writer has proved very successful. The making of a promotional video for the wèbsite and use on other platfoms also helped to market our services. This year we also increased our transport to include more runs lo support new customers. Domlclllary servlce provlsion Genesis provides a limited domiciliary service to peop18 through tailored individual support for people with leaming disabilities and their carers and families in Ihe community. This can be anything from just a few hours a week to provide support to access social activities at home or at other locations, during the day, evening or at weekends. Supported Llving Genesis also provides around the clock support to three customers to live as independently as possible in a home of their own Evenlng Social Clubs The evening Social club has been open during this year and membership continues to grow. Holiday clubs and after school clubs Holiday Clubs were not operational during this period. Re-opening will b8 considered in the future when staffing levels and management capacity allow. Social enterprises (i) Genesis garden furniture Frorn its fully-equipped workshop Genesis produces hardwood garden fijmiture of the highest qualty, providing work experience, life ski1Ss, and undoubted benefils to self-esteem and mentsl health to those with disabilities. The fumilure has a high reputation and Genesis is a prefeed supplier for many local authorities including Ipswich Borough Council's parks. As a by-product of its fumilure manufacture Genesis recycles its own sawdust into compressed briquettes, bird boxes, bughouses and chopping boards for resale. Gen85is did nol have a presence at Ihe Suffolk Show thi5 year. (11) Green Bike Project The Green Bike Project takes unwanted bicycles and trains people with disabilities lo repair, refurt)ish and recycle the machines for resale and community use. The newly built Bike workshop has enabled Genesis to increase capacity and sales continue to grow. Sales have continued to grow steadily over this period but we continue to seek more customers to join this enterprisè.. it has capacity. VOLUNTEERS AND STAFF The Charity welcomes volunteers to help support our activities at Genesis. We appreciate the involvement of both our regular volunteers as well as those that help on specific projects or events, giving freely of their time and energy to enrich the experiences of our service users. We have this year attracted several volunteers many of whom have made significant contributions in time to make improvements to the environment.
ORWELL MENCAP TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The trustees would like to thank all of the charity's Staff for thelr continued dedication to our customers during this period. The trustees would also like to thank all the many individuals and organisations who kindly contributed donations and grants to us. FINANCIAL RESULTS FOR THE YEAR The total incoming resources to 31 March 2025 are staled at £2.134,110 compared to £2,015,389 for the year to 31 March 2024. Total resources expended amount to £2,090,248 slightly down from £2,182,158 for 31 March 2024. This means the results have shown a surplus of £55,049 compared to a deficit of £162.675 for the previous year. Customer attendance continued to be our main focus and though il has improvèd, we are not complacent and will continue to seek more customers. Staff retention has been very good. We are pleased to report that we have reached a surplus position well in advance of our budgeted deadline. The Trustees wish to show their appreciation to the Chief Executive for successfully sl8ering the charity through challenging limes. POLICIES ReseNoS The Trustees are committed to maintaining a sufficient level of reserves to ensure that all Gontractual and statutory liabilities can be satisfied and the business is viable in the long tem. At the year end the Charity held funds amounting to £822,296 of which £277,247 were restricted. The amount of free reserves. representing funds readily available for general use after allowng for fixed assets is £346,936. The Charity's reserves policy Is to hold a sufficient level of reseNes to ensure that all contractual and statutory liabilities can be satisfied. The Trustees consider that an appropriate level of reserves is equivalent to approximalely three months of operating expenditure. Based on the current annual expenditure, thls equates to £522,562. Investments Tnjstees have tasked SLT with ensuring the funds of Genesis are working as effectively as possible to provide relums on the levels of reserves the Charity possesses. Investments made have delivered sound retums. RISK MANAGEMENT During the year the trustees delegated the management of risks to the Chlef Executlve. The principal risks identified during the year and the control procedures used lo mitigate against Ihose risks were.. Contract risk from Suffolk County Council monitor numb8r5 of SCC customers and changes in SCC funding regime. Competition from other providers- increase marketing and maintain competitiveness. Deficit - Monitor the three year plan to retum to surplus. This will comprise of identifying savings, increasing customer and staff numbers to meet demand, revlew all busin8ss units to ensure all remain competitive and contribute to the b8nefr't of the Charity's activities. STRATEGIC GOALS 1. Continue to focus on care 2. Continue to balance the budget 3. Irbcrease customer numbers 4. Continue to improve facilities 5. Continue to invest in staff 6. Continue to invest in training
ORWELL MENCAP TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 THE FUTURE AND GOING CONCERN A significant amount of work has gone into promoting and marketing our services during the period 2024- 2025 and s continuing. New, strong links have been formed with local special schools and several strategic ¢onne¢tions made with key people at Suffolk County Council. Awareness-raising has been a big focus of the Chief Executive and chair of trustees. The Green Bike Project workshop showed signs of sleady progress throughout Ihe year. The general updating and upgrading of all facilities achieved through grants and restricted funding means what we have to offer our éxisting customers and new customers is much improved. Our financial position is much healthier at the close of the year and the trustees believe Ihe charity to be a going concem. PAY POLICY FOR SENIOR STAFF The directors consider the Executive Committee, who are the charity's tnjstees, and Ihe senior leadership team comprise the key management personn81 of the charity in charge of directing and conlrolling, running and operating the charity on a day-to-day basis. All the Irustees give of their time freely and no trustees received remuneration in the year. Details of trustees, expenses and relaled party Iransactions are disclosed in note 25 to the accounts. The pay of senior staff is set by the trustees. TANGIBLE FIXED ASSETS Movements in fixed assets during the year are sel out In note 14 to Ihe accounts. During the year rnanagement perfomied a purposeful exercise of writing off historical fixed assets to demonstrate a more accurate picture of the charity's worth. FUNDRAISING The Charity has made several appllcations for granls beeen 2024 and 2025 and cuslomers have benefitted greally from use of those funds as Genesis has improved the facilities and customer offering. The charity adheres to the Fundraising Regulator's Code of Fundraising Practice and is committed to high standarcls in all fundraising activities. The charity monilors all fundraising carried out on its behalf and ensures that any ihird-paty agencies comply with the same standards. We recéived no fundraising complaints during Ihe year. The charity's principal sources of income during the year were grants and contracts with Suffolk County Council, income from charitable activities, and donations from individuals and organisalions, Additional income was received through trading aclivities and investment income. The trustees continue to monitor funding str8ams to ensure sustainability and alignment with Ihe charity's objeclives.
ORWELL MENCAP TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Disclosure of information to audltor Each of the trustees has confimied that there is no InfOatIOn of which they are aware which Is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant infomiation and to establish that the audttor is aware of such infomiation. The trustees, report was approved by the Board of Trustees. JKn Trustee Date.. IE. i2.2£)L5
ORWELL MENCAP STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Iruslees, who are also the directors of Orwell Mencap for the purpose of company law, are responsible for preparing the Trustees, Report and the financial 51atements in accordance with applicable law and Uniled Kingdom Accounting Standards (United Kingdom Generally Accepted Accounling Praclice). Company law requires the tNstees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of Ihe charity and of the incoming resources and application of resources. includlng the income and expenditure, of the charitable company for that year. In preparing these financial statements. the truslees are required to.. select suitable accounting policies and then apply them consistently; obseNe 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, subjecl to any material departures disclosed and explained in the financial statements; and prepare the financial statemenls on the going concem 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 Gharity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguafding the assets of the charity and hence for taking reasonable steps for Ihe prevention and detection of fraud and other irregularities.
ORWELL MENCAP INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ORWELL MENCAP Opinion We have audited Ihe financial statements of Orwell Mencap (the 'chariVI for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheel. 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 Reporiing Standard 102 The Financial Reporting Standard applicable in the UK and Republlc of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, except for the possible effects on the correspondlng figures of the matter described in the basis for qualified opinion section of our report. the financial statements.. give a true and fair view of the state of the charitable company's affairs as al 31 March 2025 and of its incoming resources and application of resou$, including its income and expènditure, for the year then ended: have been properfy prepared in accordance with United Kingdom Generally Accept8d Accounting Pradice. and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for qualified opinion We conducted our audit in accordance with International Standards on Auditing (UK) IISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditovs rgsponsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the elhical 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 wilh these requirements. We believe that the audit evidence we hav8 obtained is sufficient and appropriate to provide a basis for our opinion. These financial statements include comparative infomation for the year ended 31 March 2024. Our opinion on those financial statements was qualified due to a limitation on scope as we were unable to confirm the completeness of the charitable company's income for a portion of the year. Stsff changes and a change of system meant thal records were not available to provide a complete audit trail for th8 first six months of thè yèar. Our opinion on the current period's financial statements is also modified because of the possible effect of this matter on the comparability of the current period's figures and the corresponding figures. Conclusions relating to golng concern In auditing the financial statements, we have concluded that Ihe trustees. use of the going concern basis of accounting in the preparalion of the financial statements is appropriate. Based on the work we have performed, we have not idenlrfied any material uncertainties relating to events or conditions that, individually or collectively, Tnay cast significant doubt on Ihe charity's ability to continue as a going concem for a period of at least Iwelve months from when the financial statements are aulhori5ed for issue. Our responsibilities and the responsibilities of the trustees with respert to going concèrn are described in the relevant seclions of this report. other Informatlon The other information comprises the infornalion included in the annual report other than the financial statements and our auditols report thereon. The trustees are responsible for the other infomation contsined within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent othemise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other infomation and, in doing so, consider whether the other infomiation is materially inconsistent wilh the ffinancial statements or our knowledge obtained in the course of the audit, or othewise appears to be materially misstated. If we identify such malerial inconsistencies or apparent material misstatements, we are required lo 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 nolhing to report in this regard.
ORWELL MENCAP INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF ORWELL MENCAP Opinions on other matters prescribèd by the Companies Act 2006 In our opinion, except for Ihe matter described in the basis for qualified opinion paragraph. based on the work undertaken in the course of our audil.. the infom)ation given in the trustees, report for the financial year for which the financial statemenls are prepared. which includes the director5, report prepared for the purposes of company law, is consistent with the financial statements; and the diredors. report included within the trustees, report has been prepared in accordance with applicable legal r8quirements. Matters on whlch wo are requlred to report by exceptlon In the light of the knowledge and understanding of the charity and Its environment obtained in the course of the audit, besides the matter described in the basis for qualified opinion paragraph. we have not identified material misstatements in the directors, report included within the trustees, report. Arising solely from the limitation on the scope of our work in relation to incorne completeness, referred to above.. We have not obtained all Ihe informalion and explanations that we consider necessary for the purpose of our audit; and We wère unable to d8tenmine whether adequate accounting records have been kept. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 rèquires us to report to you rf, in our opinion.. the financial statements are not in agreement with the accounting records and retums,. or certain disclosures of trustees, remuneration specified by law are not made., or the trustees were not entitled to prepare the financial stalements in accordance with the small companies regime and take advantage of the small companies, exemption5 in preparing the trustees, report and from the requirement to prepare a strategic report. Responsibilities of trustees As explained more fully in the slatemenl 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 malerial misstatement, whether due lo 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 relaled to going concem and using the going concern basis of accounling unless the truslees either intend to liquidate the charitable company or to cease OP8rations, or have no realistic altemative but to do so. Auditor's responsibllitles for the audit of the finan¢ial stalements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misslatement, whelher due to fraud or error, and to issue an auditorfs report thal include5 our opinion. Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detecl a material misstatement when it exists. Misstalemenls can arise from fraud or error and are Considered material rf, individually or in the aggregate, they could reasorbably be expected to influence the economic decisions of users taken on the basis of these financial statements. IegularitIes. including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities. outlined above and on the Financial Reporting Council's website, to detect material misstatements in respect of irregularities, including fraud.
ORWELL MENCAP INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF ORWELL MENCAP The extent lo which our procedures are capablè of detecting irregularities, including fraud, is detailed b810w- Our audit was designed to include tests of delail logether with an assessment of the control environment to enable us to obtain reasonable assurance about whether the financial statements are free from material misstatement due to fraud. In planning and designing our audil procedures we assessed the risks of material misstatemént due to fraud. Our assessment concluded that the areas of highest risk are non-compllance with laws and regulations and managemenl override of ntrol5. We obtsined an understanding of the 18gal and regulatory frameworks that the charity operates in through discussions with management, and from our Gommercial knowledge and experience of the seGtor in which the charity operates. This enabled us to identify the key laws and regulations applicable to the charity. We focussed on specific laws and regulations which we considered may have a direct impact on the financial statements including safeguarding. the Companies Act 2006, taxation legislation, dats protection and employment laws. To address the rlsk of fraud we parformed the following audit procedures: Thorough review of joumal entries and other adjustments for appropriateness and evaluating the rationale of any transactions outside of the normal course of business. Assessment of key accounting estimates within the financial statements in order to assess their reasonableness and determine whether there is any bias in management's estimates. All team members were informed of the relevant laws and regul8ts.ons and potential fraud risks at the planning stage and reminded to remain alert to any indications of fraud or non-compliance. Enquiring of management whether there have been any alleged, suspected or actual instances of fraud during the year. Enquiring of management and those charged with govemance whether there have been any actual or potential litigation or claims. Reviewing correspondence with relevant legal authorities. Reviewing legal expense accounts for any indicators of litigation or claims. There are, however, inherent limitations to our above audit procedures. Material misstatements that arise due to fraud can be harder to detect than those that arise from eor as they are likely to involve deliberate concealment or collusion. It is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity's operalions are conducted in accordance with the provisions of laws and règulations and for the prevention and detection of fraud. A further descriplion of our responsibililies for Ihe audit of the financial slalements is located on the Financial Reporting Council's website at.. http:Ilwww.frc.org.ukJauditorsresponsibilsties. This description foryns part of our auditor's report. Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to stale to them in an auditor's report and for no other purpose. To the fullest exlenl pemiitted by law, we do nol accept or assume responsibility lo anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this POrt. or for the opinions we have form8d. 10-
ORWELL MENCAP INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF ORWELL MENCAP Helen Rumsey (Senlor Slatutory Audltor) For and on behalf of Ensors, Ststutory Auditor Chartered Accountants Third Floor Connexions 159 Princes Street Ipswich IP1 1QJ Date.. 11
ORWELL MENCAP STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restricted funds funds 2025 2025 Total Unrestrlcted Restrlcted funds funds 2024 2024 Total 2025 2024 as restated Notes Income from: Donations and legacies Charitable activities Investments 2,966 2,067,369 1,620 62.155 65,121 2,067,369 1.620 21.188 1,798.447 5,915 168.812 190.000 21,027 1.819.474 5,915 Total income 2,071,955 62.155 2,134,110 1.825.550 189,839 2,015,389 Expondlture on: Raising funds Charitable activities Other expenditure 25,203 1.987,438 9,194 25,203 55,188 2.042,626 13,225 22,419 30,183 2,028,836 4.097 30,183 119,042 2,147,878 4,097 10 Total expendlture 2,021,835 68,413 2.090,248 2,063.116 119,042 2,182,158 Nel gainsl{Iosses) on investments 11 11,187 11,187 4.094 4.094 Not Incomollexpenditure) 61,307 (6.258> 55,049 (233.4721 70.797 1162.6751 Transfers beeen funds (10,0971 10,097 Net movement in fund5 61,307 (6,258) 55.049 1243,569) 80,894 (162,675) Reconciliation of funds: Fund balanS at 1 April 2024 483.742 283,505 767,247 727,311 202.611 929,922 Fund balancos al 31 March 2025 545,049 277,247 822.296 483,742 283.505 767,247 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 12-
ORWELL MENCAP BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 a5 restated Notes Fixed assets Tangible assets Investments 13 14 354.748 115,281 464,721 104.094 470,029 568,815 Current assets Stocks Debtors Cash at bank and in hand 15 16 35,930 333,184 189.243 33,565 260,957 88,430 558,357 382.952 Creditors: amounts falling due withln one year 17 {206,0901 (184.520) Net current assets 352.267 198.432 Total assets less current liabilities 822,296 767,247 The funds of the charity Restricted funds Unreslricled funds 20 21 277,247 545,049 283,505 483,742 822,296 767,247 The financial statements were approved by the trustees on . 13 IL. 2U25 J Knell Company registration numb8r 05984331 (England and Wales) The notes on pages 15 to 32 fom part of these financial statements. 13-
ORWELL MENCAP STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash Ilows from operating actlvltios Cash generated fromllabsorbed by) operalions 28 99.193 (113.679) Investing actlvltles Purchase of tangible fixed assets Purchase of investments Investment income received {255.6341 (100,0001 5.915 1,620 Net cash generated froml{used in) Investlng activities 1.620 (349,719) Net cash generated from financlng actlvltles Net Incrfrasel(decrease) in cash and cash equivalents 100,813 {463,398) Cash and cash equivalents at beginning of year 88.430 551.828 Cash and cash equivalents at end of year 189,243 88.430 14-
ORWELL MENCAP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity infomiation Orwell Mencap is a company limited by guarantee incorporaled in England and Wales. The registered office is 6 Wright Road. Ipswich, IP3 9JG. 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 e Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterfing. which is the functional currency of the charity. Monetary amounts in these financial slatemenls are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of certain financial instruments at fair value. The principal accounting policies adopted arè sèt out below. 1.2 Going concern At the lime of approving the financial statements. the trustees have a reasonable expectation that the Charity has adequate reSoUrS to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concem 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. Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. Restricted funds are subject to specific conditions by donors or grantors as to how they m8y be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met. the amounts can bè mèasurèd reliably, and it is probable Ihat 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 Ihe amount. Income tax recoverabl8 in relation to donats'ons received under Gift Aid or deeds of covenant is re¢ognised at the time of the donation. Leg8cies are recognised on receipt or olherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is exp8cled. If the amount is not known, the legacy is treated as a contingent asset. Investment income is included when receivable. Incoming resources from charilable aclivilies are accounted for when earned. 15-
ORWELL MENCAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {Contlnued) 1.5 Expenditure Expendilure is recognised on an accruals basis as a liabilty is incurred. Expenditure includes any VAT which nnot be fully recovered: Costs of raising funds comprise the costs associated with attrading voluntary income and the costs of fundraislng. Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirecl nature necessary to support them. Governance costs include those costs associated wtt) meeting the constilutional and statutory requirements of the Charity and include the audit fees and costs linked lo the strategic management of the charity. All costs are allocatèd between the expenditure categories of the Statement of Financial ActSvities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly,. others are apportioned on an appropriate basis. 1.6 Tanglble fixed assels Tangible fixed assets are initially measur8d at cost and subsequently measured at cost or valuation, net of depreciation and any impaim)ent losses. Deprecialion is recognised so 8$ to write off the cost or valuation of assets less their residual values over their useful lives on the following bases- Leasehold propety Leasehold improvements Plant & machinery Fixtures & fittings Compuler equipment Motor vehic18S Straight line over the period of the lease straight line over the period of the lease 250/0 reducing balancè 25% reducing balance 250/0 reducing balance 25 /0 reducing balance The gain or loss arising on the disposal of an asset is determined as the difference beeen th8 salè proceeds and the carying value of th8 asset, and is recognised in the statement of financial activlties. 1.7 Flxed asset Investmonts Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured al fair value at each reporting date. Changes in fair value are recognised net incomel(expenditure) for the year. Transaction costs are expensed as incurred. 1.8 Impairment of flxed assels At each reporting end date, the charity reviews the carrying amounts of its tangible assets to detemiine whether there is any indication thal those assets have suffered an impairment loss. If any such indication exists, thg recoverable amount of the asset 15 estimated in order to detemiine the extent of the impairment loss (if any). 1.9 Stocks Stocks are stated at the lower of cost and estimated selling price less costs to complétè and s811. Cost omprises direct materials and, where applicable. direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items hold for distribution at no or nominal consideration are measured at the lower of replacement cosl and cost. 16-
ORWELL MENCAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcles (Continued) Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution. 1.10 Cash and cash equivalents Cash and cash equival8nts includ8 cash in hand, deposits held at call with banks, other short-lemi liquid inveslments with original maturib'es of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.11 Flnanclal instruments The charity has elected to apply Ihe provisions of Section 11 'Basic Financi81 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 paty to the conlfactual pmvisions of the instrument. Financial assels 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 inlention to settle on a net basis or lo realise the assel and settle the liability simultaneously. Basic financlal assets Basic financial assets, which include debtors and cash and bank balances. are initially measured al transaction price including transaclion costs and are subsequently carried at amortised cost using the effective interest method unless the aangement constitutes a financing transaction, where the transaction is measured al 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. Bas1¢ financial liabillties Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless Ihe arrangement constitutes a fsnancing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interesl. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequenlly Caled 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 suppli8rs. Amounts payable ar8 clas5ffied as current liabilities if paym8nt is due within on8 year or less. If not, they are presented as non-Gurrenl liabilities. Trade creditors are recognised initially at transaction price and subsequently measured al amortised cost using the effective inleresl method. Derecognition of financial liabilities Financial liabilitles are derecognised when Ihe charity's conlraclual obligations expire or are discharged or cancelled. 1.12 Taxation The charity is exempt from corporation tax on charitable activities. 1.13 Employee benefits The cost of any unused holiday entillement 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 demonslrably committed to terminate the employment of an employee or to provide termination benefits. 17-
ORWELL MENCAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Contlnued) 1.14 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 1.15 Lea5èS Rentsls payable under operating leases. including any18ase incentives received, are charged as an expense on a straight line basls over the tem of the relevant lease. Crltical accounting èstimatss and Judgemènts In the application of the charity's accounting policies. the trustees are required to make judgements. estimates and assumptions about the carying 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 estifflates. The estimates and undedying assumptions are reviewed on an ongoing basis. Revisions to arKounting estimates are recognised in Ihe perlod 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 revlsion affects both current and future periods. Income from donations and legacies Unrestrlcted Restrlcted funds funds 2025 2025 Total Unrestrlcted Restrlcted funds funds 2024 2024 Total 2025 2024 Donations and gifts Grants 2.966 3,155 59,000 6.121 59.000 21,188 168,812 190,000 2,966 62,155 65.121 21.188 168,812 190.000 Income from charitabl• activities Unrestrlcted Restrl¢ted funds funds 2025 2025 Total Unrestrlctèd Restrlcted funds funds 2024 2024 Tolal 2025 2024 Day careldomiciliary care and associated charges Goods made by beneficiaries Premises rental 1,858,788 1,858,788 1.666,038 21.027 1,687,065 189,787 18.794 189,787 18,794 108.597 23,812 108.597 23,812 2,067,369 2.067,369 1,798,447 21,027 1,819,474 18-
ORWELL MENCAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from investments Unrestrlcted Unrestrlcted funds funds 2025 2024 Interest receivable 1,620 5,915 Expenditure on ralslng funds Unrestricted Unrestricted funds funds 2025 2024 Fundralsing and publicity Advertising Other fundraising costs Staff costs 3.144 4,917 3.557 21,709 22,059 25,203 30,183 19-
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ORWELL MENCAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Nel movement in funds 2025 2024 The net movement in fvnds is stated after charging1{crediting): Fees payable to the charity's auditor.. for the audit of the charity's financial slatements for other financial seNices Depreciation of owned tangible fixed assets Loss on disposal of tanglble fixed assets Operating lease charges 15,100 6,250 87,554 22,419 576 14,000 7,775 80,364 4,097 576 Employ•os The average monthly number of employees during the year was: 2025 Number 2024 Number Day careldomicilliary care Administration & support (including CEO} 78 93 Total 83 98 Employment costs 2025 2024 Wages and salaries Social security costs Other pension costs 1.463.582 86,665 21.176 1.571,521 105,631 23.044 1,571,423 1,700.196 There were no employees whose annual remuneration was more than £60,000 in either year. Remuneration of key managèmènt personnel The remuneration of key management personnel was as follows.. 2025 2024 Aggregate compensation 117,316 150,253 21
ORWELL MENCAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Other expendituro Unrastricted Restricted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Nel loss on disposal of tangible fixed assets 9,194 13,225 22,419 4,097 4,097 11 Gains and losses on Investments Unrestricted Unrestricted funds funds 2025 2024 Gainsl(losses) arising on: Revaluation of investments 11,187 4,094 12 . Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. -22-
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ORWELL MENCAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Fixed assèt inveslfflents M&G Charifund Investmont Cost or valuation At 1 April 2024 Valuation changes 104,094 11,187 At 31 March 2025 115,281 Carrylng amount At 31 March 2025 115,281 At 31 March 2024 104,094 Historical cost of the above investments is £100.000 {2024'. £100,000) 15 Sto¢ks 2025 2024 Raw malerials Work in progress Finished goods 7.964 14,489 13,477 7,435 15.092 11,038 35,930 33,565 16 Debtors 2025 2024 Amounts falling due wlthin one yoar: Trade debtors Olher debtors Prepayments and accrued income 296.192 19,975 17.017 234,735 4,220 22,002 333,184 260.957 -24-
ORWELL MENCAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Creditors: amounts falling due within one year 2025 2024 Other taxation and social security Trade creditors Other creditors Awruals and deferred income 62,779 40,683 36,992 65.636 67.345 37,720 10,281 69,174 206,090 184.520 18 Government grants Deferred income is included in the financlal statements as follows: 2025 2024 Movements in the year: Deferred income at 1 April 2024 Released from previou5 periods Resources deferred in Ihe year 5.440 (5,4401 20.051 (20,051 } 5,440 Oef8rred Income at 31 March 2025 5,440 19 Retiremènt bènèfit schemes 2025 2024 Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes 21,176 23,044 The Charity operates a defined contribution pension scheme for all qualifying employees. The assels of the scheme are held separately from those of the charity in an independently administered fund. 25-
ORWELL MENCAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Restricted funds The restricted funds of the charity comprise the unexpended balanS of donations and grants held on trust subject to specific condilions by donors as to how they may be used. At 1 April 2024 as restated Incoming resources Resources expended Transfers At 31 March 2025 Fixed asset fund Garden Sports equipment Green Bike Project building Commemorative tree Cost of living assistance Garden tutor New bath Projector Sensory equipment Plinth bed Bruce Wake Trust Suffolk Community Foundation Fumiture workshop wages Replacement water pipe Support for staff and families Green bike project support worker 237.330 1,319 334 9,682 18 3,258 15,584 5,920 3,000 302 1,000 658 5,100 (39.217) (1171 198,113 2.302 334 9.682 18 3,258 1.304 8,975 3,000 302 1,000 658 1,841 30,000 3,000 1,000 1,100 {14,2801 3.055 (3,259) 30,000 3.000 10,000 (9,000) 15,000 (2,540) 12,460 283,505 62.155 (68,4131 277,247 -26-
ORWELL MENCAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Restricted funds (Contlnuod) Previous year las reststed): At 1 April 2023 Incoming resources Resources expended Transfers At 31 March 2024 Fixed asset fund Garden Sports equipment Pennington's I Ipswich Rugby Club Commemorative tree Cost of living assistance New bath Projector Garden tutor Speech and language therapist Sensory equipment Plinth bed Bruce Wake Trust Suffolk Community Foundation Activities and coaching SAICP Acilivites room Tennis Coaching Pennington's I Ipswich Rugby Club Green Bike project building 74.819 294 981 164.839 1,025 {2,228) 237.430 1,319 334 (647) 2,000 18 4,166 2,000 3,000 11,375 15,704 1.000 1,000 (2,000) 18 3,258 5,920 3,000 15.585 1908) 3,920 14,397 (10,1871 115,7041 (6991 301 1.000 658 5,000 658 5,000 12 1,866 973 1.000 112) (11,963) (973) <1.000) 10,097 2.000 80,403 (2,000) (70,721) 9,682 202,611 189,839 (119.042) 10.097 283.505 -27-
ORWELL MENCAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Restricted funds {Contlnued) Lottery funding was obtained during Ihe years ended 31 March 1998 and 1999 and then again in 2001. The initial funding was obtained to purchase the leasehold of and to develop Wright Road, from where the Charity now operates. Fundlng oblained during the year ended 31 March 2001 was for the establishment of a sensory garden and sensory room. Kevin Robertson, a support worker, undertook a sponsored silenc6 to raise funds to spend on summerhouse and the garden at Wright Road. Royal Mencap and Sports England gave funds towards th8 purchase of sports equipment to be used by our customers. Various donors contributed towards the cost of building new premises for the Green Bike Project. A donation was given to fund th8 planting of a tree to commemorate the Quèen's Platinum Jubile8. Funds were also provided to purchase a suitable bath for customer personal care. Funds were received to install a new projector and automated screen in the social zone. Funding was obtained lo employ a Speech and Language Therapist (SALT) and Positive Behaviour Support Practitioner (PBS) to work with the Charty's customers. Funding was received to purchase new sensory room equipment for custrjmers. The Will Charitable Trust provided funding to purchase a number of plinth beds and hoists to use for customer personal care. During the year ended 31 March 2024 funding was received from the Bruce Wake Trust to asslst with Ihe provision of leisure activities for the physically disabled. Funding was received from the Suffolk Community Foundation for the Green Bike Project. Durfng the current year: Funding was received from the Rope Trust for a work shop supervisor. Fundln9 was received from the Belstead Ganzoni Charitable Trust to assist with the cost of a replacement water pipe. The Suffolk Community Foundation provided SLSPPOrt for staff and families in the form of gift vouch8rs for employees during the year. The Bally Thomas Charilable Trust provided additional funding for a second support worker for the Green Bike projecl. -28-
ORWELL MENCAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are nol 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 April 2024 as restated Incoming resources Resources expended Transfers Gains and At 31 March losses 2025 Contingency fund Genèral funds 100,000 383,742 100,000 445,049 2,071,955 (2,021,835) 11.187 483,742 2.071,955 (2,021.835) 11.187 545,049 Previous yaar: At 1 Aprll 2023 Incomlng resources Resources expended Transfers Gains and At 31 March losses 2024 as restated Contingency fund Property fund Equipment fund Gèneral funds 293,000 20,000 150,000 264.311 (193.0001 15,8221 100.000 (14,178} 1150,000) 154,081 1,825.550 (1,864,294) 4,094 383.742 727,311 1.825.550 12,063,116} (10,097) 4.094 483.742 Desi9naled funds are not separate cash reseNes' they fom) part of unrestricted funds and are earmarked by the trustees for future needs. Unrestricted funds also include the charity's tangible fixed assets, which are not available for day-ttrday expendilure. The amount of free reserves, representing funds readily available for general use after allowing for fixed assets is £346,936. The Contingency fund was put in place to cover activity in the event of loss of funding to ensure continuity of sèrvice delivery whilsl allemative funding is sought. The Propèty fund was initially set up for the purpose of securing new premises in the event that the current lease was not renewed. However a lease extension was confimied and therefore renewal fees were charged againsl this fund. The remainder of the fund ha5 been transferred into general unrestricted funds. The Equipment fund was established to allow for replacement projecls and improvemenls to the Charity's facilities and vehicles. During the year this was transferred into general unrestricted funds to cover the general running costs of the charity. -29-
ORWELL MENCAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 22 Analysls of net assets between funds Unrestricted funds 2025 Restrlcted funds 2025 Total 2025 At 31 March 2025: Tangible assets Investments Current assetsllliabilities) 156,635 115,281 273.133 198.113 354.748 115,281 352,267 79.134 545.049 277.247 822,296 Unrostricted funds 2024 Restrlctsd funds 2024 Total 2024 as rnstated At 31 March 2024: Tangible assets Investments Current assetsl(Ilabilities) 226,991 104,094 152,657 237,730 464.721 104,094 198,432 45,775 483,742 283,505 767.247 23 Memb8rs' Llablllty The Charity is a company limrted by guarantee and accordingly does not have any share capital. Every member of the company undertak8S to conlribute such an amount as may be required (not exceeding £11 to the company's assets if it should be wound up whilst they are still a member, or within one year after they cease to be a membèr, to cover the liabilities of the company. 24 Operatlng lease commitments Lessee At the reporting end dale the charity had outstanding commitments for future minimum lease payments under non&cancellable operating leases, which fall due as follows- 2025 2024 Within one year Beeen and five years 576 144 576 720 720 1,296 -30-
ORWELL MENCAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 25 Capital commitments At the year end the Charity had no Capital commitments {2024: £nil). 26 Related party transactions The Trustees received no remuneration during either year. One Trustee was reimbursed for expondilure incurred on behalf of the charity for £nil (2024 = £35) Care was provided during ihe year for thè relatives of (2024.. hvo) of the Trustees - J Stevens and J Knell. The totsl care invoiced lo these Trustees. on the same basis as for other customers, was £33,875 (2024.. £31,982). The amount owed to thè charity at the year-end was £2.831 (2024.. £2,647). Care has also been provided to one of the Trustees. J Dickson. via Suffolk County Council. The total re provided during the year totaled £30,346 (2024.. £28,973), tha amount charged was on the same basis as for other customers. The amount owed to the charity at the year-end was £4.697 {2024- £nill. The Charity obtsined HR 5UPPOrt for £5,604 (2024-. £6,352) from Blue Star Limited. a company of which B England (former Trustee) is a shareholder. At the year*nd £nil {2024'. £nil) was owed lo Blue Star. The transaction was conduded on an arms-lenglh basis on the same temis as ff the company was not a related paty. In the prior year, donations of £20 were made by the Trustees to the Charity. During the year. the CEO of the charity temporarily advanced £20,000 to the charity to meet payroll obligalions whilst the Charity's banking could not be accessed. This amount was repaid in full within the same month. No interest or fees were charged. 27 Prlor Year Adjustments During the year. the charity identified two matters requiring restal8m8nt of comparative figures for the year ended 31 December 2024.. Reanalysls of Expendlture Between Actlvltles Previously. support and overhead costs were allocated to charitable activities based on floor space usage. This method was not considered reflectiv8 of the way the charity operates. The allocation basis has been revis8d to better reflect actual operational activity and resource usage. As a result, expenditure has been reanalysed between activities in the Statèment of Financial Adivities {SOFA}. This change affects the presentation of expenditure beeen activities only and does not impact totsl expenditure or net movement in funds. Restatement of Restricted Fund It was identified that a restricted fund reported as carried forward at 31 March 2024 had in fact been fully spent in the prior year12023124}. This was the Ropes Trusl reslricted fund of £10,490, which was fully spent on the salary for a speech and language therapist in the prior year. The comparative figures have therefore been corrected to remove the restricted fund ba18nce and adjust the SOFA accordingly. This adjustment reduces restricted funds brought forward and carried forward in the comparative figures but does not affect total funds or the cash position. 31
ORWELL MENCAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 28 Cash generated froml{absorbed by) operations 2025 2024 Surplusl(deficit) for Ihe year 55.049 1162,6751 Adjustments for: Investment income recognised in statement of financial activities Loss on disposal of tsngible fixed assets Fair value gains and losses on investments Depreciation and irnpairment of tangible fixed assets (1.6201 22.419 {11.1871 87.554 (5,9151 4,097 (4,0941 80,364 Movernents in working capltal: (Increaseydecrease in stocks (Increase) in debtors Increase in creditors (Decrease) in deferred income {2,3651 (72.2271 21,570 5,559 (31,381) 20.417 (20,051) Cash generated froml(absorbed by) operatlons 99.193 (113,679) 29 Analysls of changes In net funds The charity had no malerial debt during th8 year. 32-