REGISTERED CHARITY NUMBER: 1142124
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
FOR
MID DORSET MENCAP
Mackenzies Accountants Limited Chartered Accountants
1 Langley Court Pyle Street Newport Isle of Wight PO30 1LA
MID DORSET MENCAP
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
MID DORSET MENCAP
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's objectives are to champion the rights and needs of individuals with learning disabilities, promote their care, treatment, and education, and foster an inclusive environment for beneficiaries, volunteers, and the local community.
Key activities during the year included:
-
Operation of the charity shop and cafe, providing an inclusive workspace and raising essential funds.
-
Delivery of training programmes, including ASDAN qualifications, to empower individuals with skills and confidence.
-
Community engagement events to raise awareness and foster inclusivity.
FINANCIAL REVIEW
Financial position
For the year ending 31 March 2024, the charity reported total income of £93,557 (£82,277 in 2023) and expenditure of £105,931 (£68,293 in 2023), resulting in a net deficit of £12,374. Total funds carried forward were £27,924 (£40,298 in 2023).
The reduced net income is attributed to higher-than-anticipated project costs and rising operating expenses. To address these challenges, the newly appointed executive board is implementing cost-saving measures to ensure long-term sustainability.
Reserves policy
The trustees aim to maintain unrestricted reserves equivalent to three months of operating costs, ensuring financial stability and sustainability. As of year-end, unrestricted reserves stood at £22,813.
FUTURE PLANS
The trustees have set the following priorities for 2024-25:
-
Remove charges for ASDAN training to ensure greater accessibility.
-
Expand the cafe's offer to attract a more diverse customer base.
-
Modernise the shop operations to improve efficiency and customer experience.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Decision making
The trustees meet regularly to oversee the charity's operations and ensure alignment with its objectives. Decisions are made collaboratively to ensure the effective delivery of services.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1142124
Principal address
33 Trinity Street Dorchester Dorset DT1 1TT
Page 1
MID DORSET MENCAP
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
Trustees
R Britten (appointed 19.4.24) G A Waskett (appointed 19.10.23) A Reed (appointed 19.10.23) K Kerridge
Independent Examiner
Mackenzies Accountants Limited Chartered Accountants 1 Langley Court Pyle Street Newport Isle of Wight PO30 1LA
Approved by order of the board of trustees on 7 January 2026 and signed on its behalf by:
R Britten - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MID DORSET MENCAP
Independent examiner's report to the trustees of Mid Dorset Mencap
I report to the charity trustees on my examination of the accounts of Mid Dorset Mencap (the Trust) for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Simon Johnston BA FCA The Institute of Chartered Accountants in England and Wales
Mackenzies Accountants Limited Chartered Accountants 1 Langley Court Pyle Street Newport Isle of Wight PO30 1LA
7 January 2026
Page 3
MID DORSET MENCAP
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| 2024 Unrestricted Restricted Total fund funds funds Notes £ £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 1,543 12,941 14,484 Charitable activities Operation of charity shop and cafe 75,274 2,789 78,063 Other trading activities 2 1,000 - 1,000 Investment income 3 10 - 10 Total 77,827 15,730 93,557 EXPENDITURE ON Charitable activities Operation of charity shop and cafe 69,368 35,975 105,343 Other 588 - 588 Total 69,956 35,975 105,931 NET INCOME/(EXPENDITURE) 7,871 (20,245) (12,374) Transfers between funds 9 (9,537) 9,537 - Net movement in funds (1,666) (10,708) (12,374) RECONCILIATION OF FUNDS Total funds brought forward 24,479 15,819 40,298 TOTAL FUNDS CARRIED FORWARD 22,813 5,111 27,924 |
2023 Total funds £ 22,707 58,860 706 4 |
|---|---|
| 82,277 | |
| 68,293 - |
|
| 68,293 | |
| 13,984 - |
|
| 13,984 26,314 |
|
| 40,298 |
The notes form part of these financial statements
Page 4
MID DORSET MENCAP
BALANCE SHEET 31 MARCH 2024
| Unrestricted Restricted fund funds Notes £ £ FIXED ASSETS Tangible assets 6 535 - CURRENT ASSETS Stocks 7 600 - Cash at bank and in hand 23,118 5,111 23,718 5,111 CREDITORS Amounts falling due within one year 8 (1,440) - NET CURRENT ASSETS 22,278 5,111 TOTAL ASSETS LESS CURRENT LIABILITIES 22,813 5,111 NET ASSETS 22,813 5,111 FUNDS 9 Unrestricted funds Restricted funds TOTAL FUNDS |
2024 Total funds £ 535 600 28,229 28,829 (1,440) 27,389 27,924 27,924 22,813 5,111 27,924 |
2023 Total funds £ - 600 41,498 42,098 (1,800) 40,298 40,298 40,298 24,479 15,819 40,298 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 7 January 2026 and were signed on its behalf by:
R Britten - Trustee
A Reed - Trustee
The notes form part of these financial statements
Page 5
MID DORSET MENCAP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 6
continued...
MID DORSET MENCAP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
2. OTHER TRADING ACTIVITIES
| Fundraising events Membership INVESTMENT INCOME Deposit account interest |
2024 £ 1,000 - 1,000 2024 £ 10 |
2023 £ 606 100 |
|---|---|---|
| 706 | ||
| 2023 £ 4 |
3. INVESTMENT INCOME
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted fund funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 849 21,858 Charitable activities Operation of charity shop and cafe 58,860 - Other trading activities 706 - Investment income 4 - Total 60,419 21,858 EXPENDITURE ON Charitable activities Operation of charity shop and cafe 65,933 2,360 NET INCOME/(EXPENDITURE) (5,514) 19,498 RECONCILIATION OF FUNDS Total funds brought forward 29,992 (3,678) TOTAL FUNDS CARRIED FORWARD 24,478 15,820 |
Total funds £ 22,707 58,860 706 4 |
|---|---|
| 82,277 | |
| 68,293 | |
| 13,984 26,314 |
|
| 40,298 |
continued...
Page 7
MID DORSET MENCAP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
| 6. | TANGIBLE FIXED ASSETS | |||||
|---|---|---|---|---|---|---|
| Plant and | ||||||
| machinery | ||||||
| £ | ||||||
| COST | ||||||
| Additions | 713 | |||||
| DEPRECIATION | ||||||
| Charge for year | 178 | |||||
| NET BOOK VALUE | ||||||
| At 31 March 2024 | 535 | |||||
| At 31 March 2023 | - | |||||
| 7. | STOCKS | |||||
| 2024 | 2023 | |||||
| £ | £ | |||||
| Stocks | 600 | 600 | ||||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE | YEAR | ||||
| 2024 | 2023 | |||||
| £ | £ | |||||
| Other creditors | 1,440 | 1,800 | ||||
| 9. | MOVEMENT IN FUNDS | |||||
| Net | Transfers | |||||
| movement | between | |||||
| At 1.4.23 | in funds | funds | At 31.3.24 | |||
| £ | £ | £ | £ | |||
| Unrestricted funds | ||||||
| General fund | 24,479 | 7,871 | (9,537) | 22,813 | ||
| Restricted funds | ||||||
| Garden project | 819 | (594) | - | 225 | ||
| ASDAN Trainer | 15,000 | (10,114) | - | 4,886 | ||
| Shop refurbishment | - | (9,537) | 9,537 | - | ||
| 15,819 | (20,245) | 9,537 | 5,111 | |||
| TOTAL FUNDS | 40,298 | (12,374) | - | 27,924 |
continued...
Page 8
MID DORSET MENCAP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 77,827 | (69,956) | 7,871 |
| Restricted funds | |||
| Garden project | 7,940 | (8,534) | (594) |
| ASDAN Trainer | 2,790 | (12,904) | (10,114) |
| Shop refurbishment | 5,000 | (14,537) | (9,537) |
| 15,730 | (35,975) | (20,245) | |
| TOTAL FUNDS | 93,557 | (105,931) | (12,374) |
| Comparatives for movement in funds | |||
| Net | |||
| movement | |||
| At 1.4.22 | in funds | At 31.3.23 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 29,992 | (5,513) | 24,479 |
| Restricted funds | |||
| Garden project | 846 | (27) | 819 |
| ASDAN Trainer | - | 15,000 | 15,000 |
| Shop refurbishment | (4,524) | 4,524 | - |
| (3,678) | 19,497 | 15,819 | |
| TOTAL FUNDS | 26,314 | 13,984 | 40,298 |
continued...
Page 9
MID DORSET MENCAP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
9. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 60,419 | (65,932) | (5,513) |
| Restricted funds | |||
| Garden project | - | (27) | (27) |
| ASDAN Trainer | 15,000 | - | 15,000 |
| Shop refurbishment | 6,858 | (2,334) | 4,524 |
| 21,858 | (2,361) | 19,497 | |
| TOTAL FUNDS | 82,277 | (68,293) | 13,984 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net Transfers movement between At 1.4.22 in funds funds At £ £ £ Unrestricted funds General fund 29,992 2,358 (9,537) Restricted funds Garden project 846 (621) - ASDAN Trainer - 4,886 - Shop refurbishment (4,524) (5,013) 9,537 (3,678) (748) 9,537 TOTAL FUNDS 26,314 1,610 - |
31.3.24 £ 22,813 225 4,886 - |
|---|---|
| 5,111 | |
| 27,924 |
continued...
Page 10
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
MID DORSET MENCAP
9. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 138,246 | (135,888) | 2,358 |
| Restricted funds | |||
| Garden project | 7,940 | (8,561) | (621) |
| ASDAN Trainer | 17,790 | (12,904) | 4,886 |
| Shop refurbishment | 11,858 | (16,871) | (5,013) |
| 37,588 | (38,336) | (748) | |
| TOTAL FUNDS | 175,834 | (174,224) | 1,610 |
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
Page 11
MID DORSET MENCAP
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| INCOME AND ENDOWMENTS Donations and legacies Donations Grants Other trading activities Fundraising events Membership Investment income Deposit account interest Charitable activities Shop sales Cafe sales Rags/recycling eBay sales Training income Other income Total incoming resources EXPENDITURE Charitable activities Wages - shop Wages - Cafe Wages - Training Rent Rates and water Insurance Light and heat Telephone Postage and stationery Website Sundries Cafe purchases Staff training Carried forward |
2024 £ 1,944 12,540 14,484 1,000 - 1,000 10 43,041 31,600 633 - 2,789 - 78,063 93,557 9,336 22,338 11,212 11,327 1,214 - 4,921 787 1,235 750 718 9,361 1,692 74,891 |
2023 £ 348 22,359 |
|---|---|---|
| 22,707 606 100 |
||
| 706 4 33,219 24,861 380 262 - 138 |
||
| 58,860 | ||
| 82,277 14,490 17,785 - 10,083 1,578 460 3,764 512 1,003 - 596 7,128 1,074 58,473 |
This page does not form part of the statutory financial statements
Page 12
MID DORSET MENCAP
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| Charitable activities Brought forward Repairs and maintenance Waste removal Refurbishment costs Grants payable Volunteer expenses Dorchester BID levy Card processing fees Expenses of previous chairman Unreconciled differences from prior period Plant and machinery Support costs Management Accountancy fees Independent examiner's fee Previous years overprovision Total resources expended Net (expenditure)/income |
2024 £ 74,891 3,142 1,478 23,071 - - 170 1,283 486 1,004 178 105,703 960 480 (1,212) 228 105,931 (12,374) |
2023 £ 58,473 2,208 647 2,955 870 111 253 976 - - - |
|---|---|---|
| 66,493 600 1,200 - |
||
| 1,800 | ||
| 68,293 | ||
| 13,984 |
This page does not form part of the statutory financial statements
Page 13