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 ne￿orkS 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 0￿811 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 prefe￿ed 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 be￿een 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 InfO￿atIOn 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.
I￿egularitIes. 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 e￿or 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 be￿een
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 balan￿S 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 reSoUr￿S 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 be￿een 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 a￿angement 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 Ca￿led 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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Ln ￿ Ln o L?) th Ln C¢
ai Oi
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¢0
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1¥ 50
o(J
Q)QC(a￿->o￿t0￿)0￿
¢XJC

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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rri c? (o
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72 141

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 balan￿S 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
Be￿een 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 be￿een 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-