Company Registration Number- 07525249 The Charity Registration NutMb8r is 1142178 Tower Hamlets Mencap Society Annual Report and Unaudited Financial Statements For the Year Ended 31 March 2025 Skyleaf Mohammad Ali 106 Coventry Road Ilford IG14RG Tower Hamlets Mencap Soclety Report and account5 for the year ended 31 March 2025 Content5 Page Admlnlstratlve Informatlon Trustees. Annual Report Accountants. roport Funds Stalements... Statement of Financial Activities Balance sh88t Ntstes to the acctsunts Tower Hamlets Moncap Soclety Admlnl8tratlv8 Infomiatlon Twustees Mrs L Kennedy Isecretsryl Mrs L Castle Mr D While Miss C Edwards appointed Slh June 2025 iss K Bowdtn $pptyni8d 5th Jun$ 2025 R?gistsrgd offire $4 Leslie Road Londo E114HG Independent examlner Mohammad Ali 106 Coventry Road IG14RG B*nkqr¥ Barclays Bank pl¢ London E14 5HP Tower Harnlets MenGop SoGiety Company Reg18tralion Number- 07525249 Trustees. Annual Report for the year ended 31 March 2025 The Trus188s pr8$8nl their Report and Accounts for the year ended 31 March 2025, which also comprises th8 Directors, Report required bythe Companies Act 2￿6 Reference and administralive detsi15 The financial 81atemen18 have been prÈpared in accordanc& wlth the atcounlSng pollcles Sel out in note 1 to th8 financial st3ternenls and comply wth the Socievs governing document. the Cornpanies Act 2006 and "Accounting and Reporting by Chari1188.' Sialemenl of Recomm&nd8d Practic8 applicable lo ch8ritie8 preparing their a¢￿V￿ts in acGordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. leffeclive 1 January 20191. ObJ8Ctlves 8nd actlvltles The SoGiety's objects are lo promote the care. trealtnent and eduGation of children and aduhs with leaming di88bililies, by the provision of h8lp and support for them and Ih&ir families, d8pendant8 and car8rs, COTnmensurate with their needs. The Iruslees have paid due regard to guidance issued by the Charty Commission in ￿e¢￿Ing what activities the Society should undertake. Acltrlevements 8ndperforman¢e Unfortunately. due lo the New Kirtland Centre being in 3 stsle of (lisrepair and due to heahh and safety issues it is unsafe for serwice users, volunteers and members of staff lo be on the premises. A8 a number of Dur member8 are elderly and clinically vulnerable we tnade a decision to continue to provide a shopping service to all service users, parentslcarers 8t no cost lo themselves. We h8ve a nurllber of volunteerslstaff who regularty visit 811 sèrvlce usèrs, parents and carÈts lo provide Èny support required. This 8UPPOrt includes accompanwng for181surÉ activities. rnedical appointrnenls & hospital visits. Our volunteers15tsff travd lo any borough that requires our support. Financial rnview It is th& policy of the Society that unrestricted funds which havè not been dèsignated for a specific use should be rnainlained al 3 level equivalent lo between 3-6 months expenditure. The trustees considerthal reserves al this l&v&l wll en8ure that, In the ev&nt of a significant drop in funding, they will be able to continu& th& SociÉty'8 curr&nt 3Ctivities while ￿nSIderatIon is given lo ways in which additional fun(15 may be raised. Include(l in these funds are our annual GolfTournam8nl donations, Christmas r8ffle. W8 also received a £500 Gmnt from Royal Mencap Society. We ¥wll continue to pay rent. insurance and utility bills for the New Kirlland Centre whilst continuing getting il ready for use. As The New Kirtland Centre is only being used 8s a b8se point 8nd is not us8ble we h8ve no other Incomelfundlng coming In until we fully open. The Boar(l of Trustees has assessed the Tnajor risk5 to which the Society 15 exposed. and is Satisfied that the Sy818ms are in plac& to mitigate exposure lo the major ri8ks. The tru8188s r8gu18rfy monitor the r18k &xp08ure of the society and action 15 taken to inve5tigale and miligale any risks identified. Tower Harnlets MenGop SoGiety Company Reg18tralion Number- 07525249 Trustees. Annual Report for the year ended 31 March 2025 Structure. governèrjce and manègernent The Society was originally registe￿d as a charity on 4th January 1983 under registration number 286013. The Society adopted a charitsble trust deed on 11th November 1982 as amenLled 26th June 2W5. On 10th February 2011 the Society rÈgistered as a company limited by guarante& and on 1st April 2011 activities of the Society were transferred lo the charity corllpany under regislralion number 1142178. The Society has now adopted th& Local Mod81 con81itulion of the Royal MENCAP Soci8ty. The trustees. who are also the directors for the purp05e of company law. and who served during the year and up lo date of Signature of th8 financial stal&ments were.. Mrs Lis8 Kennedy Mrs Linda Castle Mr Darnell While MIS8 Chyna Edwards Miss K3tie Bowden The ttuslees are appointed by the Board of Trustees and serve for five years afterwhich period they tnay put themselves forward for reappointment. None of the trustees has any beneficial interest in the corllpany. ￿1 of the trustees are Tnembers of the company 8nd guarant88 lo conlribul& £1 In th& event of 8 winding up. Th8 Irusle8s meetings are held and al such m88ting8 the trus188s agree the Board8 8tral8gy and area8 of 8Ctivty for the Society. including consideration of reserves and risk management policies and perforTnance. The Board keeps the skill requirements for the trustee body under review 8nd in the event that a Iruslee permanently retires or additional nÈw trustees are requlred, th& Board actively recruits the n&w trustees by advertisèment or through a dialogue with associated bo(lies. The Society is a member of The Royal Mencap kniety IMENCAPI. Th8 Royal M8ncap Soci8ty provid&s helpful infortnation on good pradice, Ghanges in the law affecting charities and aGts as an aulhorilative lobby on behalf of The M8nc8p Societi88 With the government regulators. P18n for Fulureperlods Unfortunately. after nowfinding further damp and mould due lo our water connection there are major WOTks that will need completion in The Kirtl8nd Centre before we can officially open and therefore we cannot apply for any gffnts or funding al present. Into the future, we hope ltr open as a daily community hub for those wlh a Leaming Disability as well as for Parenlslcarers. We will be applying lo local businesses as well as corporate cornpanies for funding and we will continu& trj rise lo th& challenge lo support both adults and children Wlih Learning Disabilities and ParenlslCarer5. The Iruslees, report was approved by the Bo8rd of Trustees. Liia Mrs L Kennedy (SeC￿tary) T￿$t￿e Dated.. 0310712025 ## **Tower Hamlets Mencap Society** ## **Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2025** I report to the charity trustees on my examination of the accounts of the company for the year ended 31st March 2025 which are set out on pages 6 to 11 ## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report** As the charity trustees of the Society (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement - matter of concern identified** The charity has made guardianship payments, included under establishment costs in the financial statements for the years ended 31 March 2023 and 31 March 2024, amounting to £157,248 and £108,000 respectively. I requested evidence relating to the most recent cheque issued for such payments (accrued in 2023/24, but settled in 2024/25). It was revealed that the cheque had been banked and subsequently cashed by an employee, who then distributed the funds in cash to individuals providing guardianship (security) services. This method of disbursing cash appears to have been standard practice for all such payments. I was informed that the distribution of cash was witnessed by both a trustee and another employee. I have been advised that the trustees have now ceased making guardianship payments and have also discontinued the practice of making such payments in cash. I confirm that no 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 company as required by section 386 of the 2006 Act; or 2.the accounts do not accord with those records; or 3.the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or 4.the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. Signed: , Name: Mohammad FCCA 106 Coventry Road IG1 4RG **Aliy** **5** Tower Hamlets Mencap Society- Statement of Financial Activities for the year ended 31 March 2025 Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2025. as required by the Companies A¢t 2006) Current year Unre8tri¢tod Funds Current year ROSlri¢ted Fund$ Current year Total Funds Prfor Year Total Fund8 2025 2025 2025 2024 Income & Endowments from.. Donations & Legacies 25.734 25,734 16,600 Expendlture on.. Charitable activit188 10 106,239 106,239 207,147 Total expenditure 106,239 106,239 207,147 Net income for the year 180,5051 180,5051 1190,5471 N8t incom8 after transfers 180,5051 180,5051 1190,5471 Net movement in funds 180,5051 180,5051 1190,5471 Re¢on¢lllatlon of fund$'.- Total funds brought forward 506,109 506,109 696,656 Total fund5 czrried forward 425,604 425,604 506.109 All the prior year transactions We￿ unrestricted items. and no further analysis is ￿qUI￿d All activities derive from continuing operations Th8 notès attachèd fomi an Integral part of th8s• accounts. Tow•r Haml•ts Men¢ap So¢iety- Balan¢¢ Sh¢¢t a$ at 31 Mar¢h 2025 Notss 2025 2024 Fixqd a#S8tg T8n91b￿ 8ssels 3.447 4.140 ¢urrgnt aSS•ts Debiors 391 436 Cash al bank and in hand 427.7 520.688 Total ￿rrent assets 428.091 521,124 Credftors.. amounts falllng due wlthln ono year 15.gNI 119,1S51 Net current assets 422.157 501, The total assets ofthe ¢hadty 425,604 506,1119 The total net a5$et5 of the ¢harftyarefunded bythe fvnds of the ¢harfty. a5 follows.'- R48triCtèd fundg Unrestrlcled Funds Unreslrided Revenue Funds 425.6 508.1 425.604 508.11 Dw8igna¢gd Fund Total ¢hadtyfunds 425.6Q4 506,11J9 The director5 a￿ sabsfled ihai the company L4 entilled to exemptlon Ircth the wuiremenlto obtaln £n audii under 477 ofthp Cornpanies Act 2006. The fflembers ￿ve not requirth the company lo obthin an audit in accordawewilh s￿￿)n 476 of IheAcl. The directo￿ acknowledge their responsibilitses lorcomplying with ihe requirements of the Comp8nies Act 2W6 wlth resreci io 2ttQuntlng ￿e0rd5 and the preparatlon ol attounts. The flnanelal st2tements have been wepa￿d in accordantewlth the provlsions in Part 15 01 the Companles Aci 2006. appliCa￿e to cornpanies subject to thp small CoMpan￿S wimB. rs L Kennedy ISe¢retaryl Trustee ApprO￿d by the board of trustees on Ctrmpany registration numb8r 07525249 Th• notsk attxth4d fomb an int4gral part of thè90 accounts. 0310712025 Tower Hamlets Mencap Soclety Notes to the Accounts for the year ended 31 March 2025 1 Accounting policies Ba$1$ of preparatlon and a¢¢ountlng ¢onvenllon The financia1 stalernents have been prepared on the accruals basis. under the historical cost convention, and in accordance with Fin8ncial Reporting Standard 102 IFRS 1021, eff8clive from 1 Janu8ry 2016, and the Charities SORP IFRS 10212019. applicable to accounting period5 beginning on or after 1 January 2019. The SORP is issued by the Charity Commissitsn for England and Wales ICCEVVI and has L)een applied in 8¢cordan¢e with applicable law in the charitys jurisdiction of r8gistr8tion. Although the Charities (Accounts and Reports) Regulations 2008 refer to the earfier 2005 SORP, which has Sin￿ been withdrawn. the trustee8 have adopted the 2019 SORP to reflect current best practice in charity accounting and reporting. Going Concern The Trustees are satisfied that. at the time of approving the financial statements. the￿ a￿ suffi¢ienl ￿$oUrCeS available to adopt the going con￿rn basis in preparing the financial statements. the Trustees are not awsre of any msterial uncertainties about the charitys ability to continue as a going concern. Charltable funds Unrestricted funds are available for use at the discretion of the trustees in furtheran￿ of the Charity s objectives. Re8tricted funds are subject to specific conditions by donors 8s lo how they may be us8d. The purpos88 8nd uses of the ￿$trICted funds a￿ set out in the notes to the financial statements. In¢omlng resour¢e$ Income is recognised when the so￿ety is legally entitled lo it Sfter any perform8nce condition5 have been met, the amounts can be measured reliably, and it is probable that income will be received Cash donation5 are recognised on re￿ipt. Other donations are recogni5ed once the Society has been notifi8d of the donation, unless performanc8 conditions require deferral of the arnount. Incom8 tax recoverable in relation to donations ￿￿1Ve￿ under Gift Aid or deeds of Covenant is ￿cOgnised at the time of the donation Recognition of liabilities and expenditure A liability, and the related expenditure, is recognised when a legal or constructive obligation exist8 as a re8uIt of 8 past event. and when it IS tnore likely than not that a transfer of economic benefits will be required in settletnent, and when the amount of the obligation can be m8asur8d or reliably 8stim8t8d. Liabilities arising frotn future funding cotntnitments and constructive obligations. including perforrnance related grant5, where the liming or the amount of th8 future exp8nditur8 r8quir8d lo settle the obligation are unc8rt8in, give rise to a prov1510D in the accounts. which is reviewed al the accounting year end. The provi510n 15 increased to reflect any incre8S8s in liabilities, and is decre8S8d by th8 ulilisation of any provision within th8 P8riod, and reversed if any provision is no longer ￿QUired. These movements a￿ Charged or ￿￿lted lo the respe¢tive funds and activities to which the provision relates. Tower Hamlets Mencap Society Notes to the Accounts for the year ended 31 March 2025 Tangible fixed assets TangiblÈ fixed assets a￿ measured at their original ¢ost value. or subsequent ￿ValUatIon. Cost value In¢ludes all costs expended in bringing the asset into its intended working condition. Depreciation has been provided al the following rates in order to write off the assets to their anb"¢ipated residual value over their estimsted useful lives. Fixture & Fittings Cornputer5 15 Ok written down valu8 25 Yo written down value A regular annual oview of asset impaimient is undertaken. Pon8ion8- definod contribution schemes The ¢harity operates a defined Contribution pension scheme. Contributions are tharged to the profit and loss a¢¢ount as they becorne psyable in accordance with the rules of the scheme. Cash and cash aquivalents Cash and cash equivalent5 include cash in hand, deposits held at call with banks, other 5hort-lerm liquid investments with original maturiti&s of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Taxation Th8 charity 18 ex8rnPt from tax on its charitable 8clivitl88. Towèr Hamlèts M•ncap Soclaty Notes to the Accounts for the year ended 31 March 2025 2 Stafl Cost 2025 2124 Wages and s8laries Social secuiiiycosls Emph)ye¢s operating costs of delingd contribution pension schernes Total sAlarfes, wages and relAted costs 73,￿9 70.146 462 2,103 76,$49 2.0 72,614 Nun7bers oftullllffte employees ortsllllffteequlvalents 2025 2024 Thp avpr3ge nurnber of iotsl ernployed in the ye8rwas TI￿e were mi employees whoseoJ)nualremLtneratlon was more than £60,000. 3 Tangible fixed assets Currenl Year Flxtures & Fittings Computers Total Cost Al 1 April 2024 5.491 1,720 7.211 At 31 Marth 2025 5,491 1,720 7,211 Depwi¥tion Al l April 2024 Charge lorlhg year 2.071 512 3.071 693 At 31 MArch 2025 2,588 1,176 3,764 Nèt bookvaluè At 31 Mareh 2025 2,903 3,447 At 31 Marth 2024 3,415 T25 4,140 4 Debtors 202S 2024 Prepayfflents and accwed Incon Other d$blors 300 2T2 391 436 S Creditors= amounts falling due within one year 202S 2024 Trade creditors Accruals PAYE. NIC VAT and othertaxes Other credllors 245 5,375 245 17.424 1.172 314 314 5.934 19,155 Towèr Hamlèts M•ncap Soclaty Notes to the Accounts for the year ended 31 March 2025 6 PartlGulars of how parbcularfunds are repre5errted by asset5 and liabilitie5 At 31 March 2025 Unio5lrlct•d R•strfctod Total funds fund¥ fund¥ Fund¥ Tangitle Flxed Assets Current Assets CurrBnt Liabilitips 3,447 428,ty1 3,447 428.091 15,9341 425.604 425.6Q4 At l April 2ty24 UhY¢$tri¢tsd funds R￿t￿¢t¢0 tunds Totsi Funds funds TangiNe Fixed Assets Currgnt Assets Curreni Liabilities 4,140 521,124 4.140 521,124 50B,109 $06,109 7 Changt in total fund8 overth* ￿ar as Shown in Nots 6, analysed by individual fund8 Fvnd$ br¥uyht in f(Yw4rdlr(KD In 2025 2024 TYan$f¢Ys bptWEE funds 2025 Fyrtd$ ¢èttl¢d furw4rdto UnreSthctedandde8ig￿tOdlUH￿S... Unresliicted Revenue Funds 5W,109 180.5051 425,604 Total unrÈstrlcted and deslynated ￿ndS 5W109 80,50S 425,6Q4 Tolal chartyfvnds 506,109 80,505 425,6Tr4 8 Analy818 of movemènts In lund8 over th8 as Shown In Noté 7 Other Expènd￿￿￿ Galns & Ut*vÈmÉnt Losses fun 2025 2D25 Un&EstrictedaftddeslgnaledYufrJds.'. UDreslthd RtrVen￿ Funds 25,734 1106.2391 180,5051 25,n4 106,239 80,505 Tower Hamlets Mencap Soclety Detailed analysis 01 and expenditure forthe yearended 31 March 2025 Is anatysls Is classllleaTbyconvenllonal ft0mlna1desc￿ptlons andnotby acllvlty. 9 Donation8. Grants and Legacies c￿￿￿tY￿ar Totsl FuDd¥ Priory Totsl FuDd¥ Unr•slrfct•d Funth R•&tr5ct•d Funth 2025 2025 2025 2024 D¥hAtion$ and from Indfvlduèlg Small don?tions Individuallylg$$ than £10 2,234 2,234 1,600 Mr Loek 23,000 23.000 15,000 Ments9p Grani 500 500 Total Donations, Grants and Legacles 25.734 25.734 16.600 Currentyear unre￿1￿￿0 Furtdts Currentyear CU￿entYear Priorye Tolal Funds Tolal Funds 2025 2025 2025 2024 10 Administrative Overheads Gross wage5 and salari8S 73.539 73,539 71,146 Eynployers, Nl Defined contribution pension Gosts Stationery and printing Affiliation fees and insuran Rent Leisure and recreational funding Donations Le9al fees Sundry expenses D8precialion Members $upplie$ Govemsnce Co$l-Independenl Exsminer Fèe$ Govemance Cosl-company House Fees Volunleerexpenses Travel and subsisten 907 907 462 2,103 2,006 10 561 128,041 630 17.716 630 630 17,716 630 397 397 183 163 13 694 694 7.160 2.335 1,500 1.500 1.500 325 325 250 106,239 106,239 207,147 11 Related Party Transactlon During the ye8r total remuneration of V9.972 12024. £28.6551 was pa￿ io N Kennedy and remunerallon of £18.e2712024". £17,740) was pahy lo R Kennedy ¥*ho are related lo L Kennedy (TruS￿e) 8$ daughter arhd husb¥nd respe¢lively 12 Tower Hamlet Accounts 2025 Final Audit Report 2025-07-03 Creatsd. 2025-07-03 By.. Moh8mm8d Ali1811@skyle8f.co.ukl Slalu8'. Signed Tran8aclion ID.. CBJCHBCAABAA88LABOio7vLU30NzEEQnG1B4_4AmlDU5 "Tower Hamlet Accounts 2025" History Document created by Mohammad Ali lali@skyleaf.¢o.ukl 2025-07-03- 21.'23.'58 GMT . Document emailed to Lisa Kennedy 1lisakennedy69@yahoo.coml for signature 2025-07-03- 21..24.02 GMT Email viewed by Lisa Kennedy llisakennedy69@yahoo.coml 2025-07-03- 22.'11.'44 GMT Document e-signed by Lisa Kennedy llisakennedy69@yahoo.coml Signature Dale.. 2025-07-03- 22..12..29 GMT- Time Source.. seNer Agreement completed. 2025-07-03- 22".12.29 GMT Adobe krobat Slgn