**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:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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