``` REGISTERED COMPANY NUMBER: 08829642 (England and Wales) REGISTERED CHARITY NUMBER: 1157180 ``` ``` REPORT OF THE TRUSTEES AND ``` ``` UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ``` ``` FOR ``` ``` MELTON MENCAP ``` ``` MELTON MENCAP ``` ## **`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025`** |||**`Page`**|| |---|---|---|---| |**`Report of the Trustees`**|`1`|`to`|`4`| |**`Independent Examiner's Report`**||`5`|| |**`Statement of Financial Activities`**||`6`|| |**`Statement of Financial Position`**||`7`|| |**`Statement of Cash Flows`**||`8`|| |**`Notes to the Statement of Cash Flows`**||`9`|| |**`Notes to the Financial Statements`**|`10`|`to`|`16`| ``` MELTON MENCAP (REGISTERED NUMBER: 08829642) ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025`** ``` ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreportwith the financialstatementsof the charityfor the year ended 31 March2025.The trusteeshave adoptedthe provisionsof Accounting and Reportingby Charities;StatementofRecommendedPractice(SORP)applicableto charitiespreparingtheiraccountsin accordance with the Financial Reporting Standard FRS102. ``` ``` Melton Mencap is affiliated to the Royal Mencap Society. ``` ## **`OBJECTIVES AND ACTIVITIES`** ## **`Objectives and aims`** ``` The objects of the Society as set out in its governing document are: ``` ``` (a)Thereliefofpeoplewitha learningdisabilityinparticularbytheprovisionofhelpandsupportforthemandfortheir families, dependents, and carers, and facilitating their fulfilment, independence and integration within the community; and ``` ``` (b)Toprovideorassistintheprovisionoffacilitiesfortherecreationorotherleisuretimeoccupationforpeoplewhohave need thereof by reason of learning disability with the object of improving their conditions of life. ``` ``` "Learningdisability"means any developmentaldisabilityof the mind and any associatedconditionhowsoevercausedand whether mild, moderate or severe. ``` ## **`Our Mission`** ``` MeltonMencapiscommittedtodeliveringhigh-qualitycareforpeoplewithalearningdisability,fromtheagesof4to104, and theirfamilies,throughouttheBoroughofMeltonandsurroundingareas.Ourcorefocusistoempowerandenableourclients to live their best lives,promotethe explorationof new opportunitiesin a safe environment,and ensure the voices,values,and needs of our clients drive the organisation. ``` ## **`Our Vision`** ``` Tobealeadingproviderofcareforpeoplewithlearningdisabilities,ensuringtheirvoicesarevaluedandlistenedto.Weaim to provide direct support and signposting services to families and individuals with valuable information. ``` ## **`Significant activities`** ``` MeltonMencapprovidesa widerange of servicesfor peopleof all ages (currently6 to 83 yearsold)withlearningdisabilities (mild to profound)and their familiesin the boroughof Meltonand the surroundingareas. We currentlysupport124 individualsand their families. ``` ``` We are proud to maintain a "Good" rating from the Care Quality Commission (CQC). ``` ## **`Key Developments`** ``` SuccessfulGrantAward:WeweresuccessfulinourapplicationtotheUKSPF/REPFMeltonCommunityGrant,whichis enabling increased footfall, additional volunteer engagement, and the recruitment of new Trustees. ``` ``` ServiceExpansion:ThegranthasalreadyledtonewclientsinDayServicesandnew/returningmemberstoGatewayClubs, plus enabling trips to Twycross Zoo and local farms. ``` ``` CommunityProfile:MeltonMencapwaschosenasoneofthetwoofficialcharitiesforthenewMayorofMelton Mowbray's Mayoralyear (2025-2026),providingan excellentplatformfor awareness.In additionto this we are also developinga new website whichisbeingdesignedtosignificantlyimproveaccessibilityforclientsandtheirfamilies,ensuringinformationabout services, support resources and contact details are clear, current and easy to navigate. ``` ``` Open Day: A successful Open Day showcased our Day Services to the local community, which was attended by the Deputy Mayor. ``` ``` Forest SchoolPartnership:Followingmonths of planning,a key partnershipwas establishedwith the Melton LearningHub on newly acquiredlandtolaunch"TheForestSchool".Theprimaryaimistoleveragethebenefitsofoutdoor,nature-basedlearning to support the holisticdevelopmentof individualswith learning disabilitiesand young people at risk of exclusion.The first initiativeis a weeklyGardeningGroup.This therapeuticgroupwill offera structuredactivitythat promotesskilldevelopment,social integration, andimprovedwellbeing,providinganimportantcommunity-basedalternativetothetraditionalday-centremodel.Plans also includeincorporatingtheForestSchoolintotheSummerSchemeforyoungerclientsandholdingaco-producedFamilyDay in Summer 2026. ``` ``` Page 1 ``` ``` MELTON MENCAP (REGISTERED NUMBER: 08829642) ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025`** ## **`ACHIEVEMENTS AND PERFORMANCE`** ## **`Person-Centred Support (84% of Operation)`** ``` Providingindividualperson-cateredpersonalsupport,including1:1,2:1,andgroupsettings,inclients'homesandin the community.Thisservicepromotesmaximumindependence,choice,andcontrolforindividualswithlearningdisabilities, helping them manage daily life skills and household tasks. ``` ``` Supportis tailoredto meetindividualneeds,workingunderdirectcontractsand contractswiththe NHS and Leicestershire County Council (LCC) ensuring continuity of care. ``` ``` Our dedicated staff team supports clients in achieving goals, accessing local community resources, and promoting a fulfilling life. ``` ## **`Day Services`** ``` We successfully run three regular adult day services, fostering well-being, social inclusion, and life skill development: ``` ``` Crafts and Design: Focusingon creativeexpression,developingfine motorskills,enhancingcognitivefunctionthroughplanning and problem-solving, and building confidence via a seasonal, recycled-material program that led to a successful social enterprise. ``` ``` Cookery:Supportingbuddingcooksindevelopingessentiallifeskills,includingchopping,weighing,usingcookingequipment, and shopping for ingredients, promoting independence, budgeting skills and healthy recipe choices. ``` ``` Musicand Drama:Thisgroupfocuseson buildingconfidence,self-esteem,emotionalsupport,and creativitythroughactivities like singing, dancing, quizzes, and innovative work with Trestle masks. ``` ## **`Leisure and Social Clubs`** ``` Our clubs offer vital social opportunities, integration, and respite for families: ``` ``` SwimmingClub:Supportingswimmersfromtheageof14.Meetingweeklyinasafeenvironment,promotingfitness, friendship, and taking part in events such as the annual Lions Swimathon. ``` ``` GatewayClubs:Supportingadultswithactivitiesrangingfromaccessingpublicvenues(restaurants,pubs),skittles, bingo, workshopsand film and music nights, all aimed at building confidence,money skills,and challengingsocialbarriers.The Friday club, is notably welcomed by local venues, receiving a £50 donation from the local Tesco Community Team for their enthusiasm. ``` ## **`Children and Young People Services`** ``` These services focus on providing a relaxed, stimulating, and safe environment while offering significant respite to families: ``` ``` AfterSchoolClub:Providesa cookedmealand activitiesforyoungpeople,successfullypromotingsocialskills(turn-taking, tidying) and community access skills (road crossing). ``` ``` SaturdayClubs(FunandFriendshipandFunsters):Twoclubs(ages4-11and10-17)providingsensoryplay,crafts,and social opportunities,withmostchildrenhaving1:1commissionedsupport.Theoldergroupsuccessfullyincorporatesskill-building tasks, like taking responsibility for the drinks list, to build on communication and self-esteem. ``` ``` SaturdayYouthGroup:A monthlyoutingforyoungpeopleto placeslikethe Cinema,WildlifeParks,and NationalTrust properties, focusing on developing money skills, communication, and social interactions. ``` ``` SummerScheme:Providing7-9daysofsupportoverfourweeksfor34children(ages6-18),offeringcrucialrespiteto families during the long schoolbreak.Highlightsincludean accessiblebike day,trips to a farm and museum,and in-housethemeddays like Mini Olympics. ``` ## **`Staff and Volunteers`** ``` TheorganisationisledbyServiceManager,NatashaMurray,whowassuccessfulinherapplicationtobecomethenew CQC RegisteredManagerinSeptember2025.TheServiceManagerhasresponsibilityfortheday-to-daymanagementof the organisation supported by the Trustees, Deputy Service Manager and Finance Officer. ``` ``` We currently employ a team of 50 dedicated staff members and 12 dedicated volunteers. ``` ``` Our commitment to service quality is underpinned by ongoing staff training and development. ``` ``` We areactivelylookingtorecruitmorevolunteerstosupportourexpandingservicesandtrusteeswithdiverseskillstohelp guide our future strategy. ``` ``` Page 2 ``` ``` MELTON MENCAP (REGISTERED NUMBER: 08829642) ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025`** ## **`FINANCIAL REVIEW`** ``` The charitablecompanyMelton Mencap took over operationof the originalorganisation(MeltonMowbrayMencap & Gateway) on 1st October2014.The originalunincorporatedcharityremainsin being,linkedto MeltonMencap.Under the Charity Commission's directionofthelinkingoftheoriginalcharitytothenewincorporatedcharity,confirmedon23rdApril2015,thetrustees are requiredtoprepareasinglesetofaccountsforthereportingcharity(MeltonMencap)andthelinkedcharity,withinwhich the individualfundsofthe linkedcharitywouldbe reportedas restrictedfunds.All assetsofthe linkedcharityweretransferredto the companyMeltonMencapby a Sale/PurchaseAgreementdated13th October2015.All the activityof the Societysince1st October 2014hasbeenconductedby thereportingcompanyMeltonMencap.Thelinkedcharityhadnoincomeorexpenditureduring the year and thus there were nil assets at the year-end. ``` ``` TheCharitycontinuestooperateonasecurefinancialfooting.Theoperationsareprimarilysustainedbyincomefrom personal support (adults and children), with group activities financed by subscriptions. ``` ``` The financialstatementsforthe yearended31 March2025showa surplusof £13,540(2024:£8,526),reflectingconsolidation and close monitoring of expenditure by renegotiating supply contracts and efficient use of resources. ``` ``` Most income comes from personal support, with local government and NHS contracts providing a high percentage of funding. ``` ``` Expenditurewascloselymonitoredtomitigatelosses,andthehourlyrateforstaffwasincreasedtoaddressminimum wage increases and cost-of-living stresses. The negotiations of a renewal lease for Mencap Centre are still ongoing. ``` ``` Governance costs were £12,373 (Note 6). ``` ## **`Reserves Policy`** ``` Totalfundscarriedforward:£316,592(2024:£303,052).Unrestrictedreservestotalling£309,960andrestrictedreserves totalling £6,632. ``` ``` Whilst the free reserves are below 6 months expenditure, the Trustees consider the reserves are sufficient at the year end. ``` ## **`FUTURE PLANS`** ``` TheTrusteesanticipateasignificantincreaseindemandforourservicesandarecommittedtoensuringanefficient and cost-effective service for the future. ``` ``` Our immediate plans include: ``` ``` 1.StrengtheningGovernanceandManagement:Continuingtodevelopthegoverningbodyandmanagementteam,including the successful appointment of one new Trustee during the year and the current process of appointing two additional Trustees. ``` ``` 2. Securing Sustainable Funding: Continuing the search for new funding to develop our site and services. ``` ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** ## **`Governing document`** ``` MeltonMencapwas registeredas a companylimitedby guarantee,as definedby the CompaniesAct 2006,on 2nd January2014. It wasestablishedto continuethe operationofthe originalunincorporatedMeltonMowbrayMencap& GatewaySocietywhich was registeredin 1964. The governingdocumentof the Charityis the Articlesof Associationadoptedon 23rd April 2014. Registration of the companyas an independentcharitywas completedin May 2014.It tookoverresponsibilityfor the day to day operations from the original charity from 1st October 2014. ``` ``` The objectsof bothcharitiesand theirgoverningbodiesare the same.The charitieshavebeen linkedby a directionof The Charity Commissionthatasof23rdApril2015thecharitycalledMeltonMowbrayMencapandGateway('thelinkedcharity')shall be treatedasformingpartofthecharitycalledMeltonMencap('thereportingcharity')forthepurposesofPart4(registration) and Part 8 (accounting)of the CharitiesAct 2011. This directiontakes effect for the whole of the financialyear of the reportingcharity in which it is made. ``` ``` Melton Mencap is affiliated to the Royal Mencap Society. ``` ## **`Recruitment and appointment of new trustees`** ``` The recruitmentof trusteesis by nominationor invitation,followedby electionat the AGM. There is also a provisionfor co-option, for example to appoint someone with particular expertise to gain breadth of experience. ``` ## **`Decision making`** ``` The ServiceManagerhas responsibilityfor the day-to-daymanagementof the organisationsupportedby the Trustees.The Service Manager,DeputyServiceManager,FinanceOfficer,andDevelopmentOfficermeetwiththeTrusteesona regularbasisto enable communication and policy making. ``` ``` Page 3 ``` ``` MELTON MENCAP (REGISTERED NUMBER: 08829642) ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025`** ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management`** ``` Thetrusteeshavea dutyto identifyand reviewthe risksto whichthe charityis exposedand to ensureappropriatecontrolsare in place to provide reasonable assurance against fraud and error. ``` ## **`REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number`** `08829642 (England and Wales)` **`Registered Charity number`** `1157180` ``` Registered office Mencap Centre Chapel Street Melton Mowbray Leicestershire LE13 1LZ Trustees D M Billsdon E G J Brown Ms M A Smith (resigned 18.12.24) A Thwaites (appointed 23.4.24) A M Cox (appointed 23.4.24) (resigned 22.1.25) President Mr M Graham Service Manager Natasha Murray ``` ``` Independent Examiner Niall A. Kingsley FCA Duncan & Toplis Limited 26 Park Road Melton Mowbray Leicestershire LE13 1TT ``` ## **`Bankers`** ``` Lloyds Bank plc, 7 Sherrard St, Melton Mowbray, LE13 1XR ``` ``` The Melton Mowbray Building Society, Mutual House, Leicester Road, Melton Mowbray, LE13 0DB ``` ``` Approved by order of the board of trustees on 24 November 2025 and signed on its behalf by: ``` ``` D M Billsdon - Trustee ``` ``` Page 4 ``` **`INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MELTON MENCAP`** ## **`Independent examiner's report to the trustees of Melton Mencap ('the Company')`** `I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.` ## **`Responsibilities and basis of report`** `As the charity's trustees of the Company (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 charity'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`** `Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.` `I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:` `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 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.` `Niall A. Kingsley FCA` `Duncan & Toplis Limited 26 Park Road Melton Mowbray Leicestershire LE13 1TT` `25 November 2025` `Page 5` ## **`MELTON MENCAP`** ## **`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025`** |`Unrestricted`
`fund`
`Notes`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`2`
`12,676`
**`Charitable activities`**
`4`
`Personal Support Service`
`626,761`
`Investment income`
`3`
`2,508`
`Other income`
`763`
**`Total`**
`642,708`
**`EXPENDITURE ON`**
**`Charitable activities`**
`5`
`Personal Support Service`
`632,985`
**`NET INCOME`**
`9,723`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`300,237`
**`TOTAL FUNDS CARRIED FORWARD`**
`309,960`|`Restricted`
`funds`
`£`
`1,728`
`10,132`
`-`
`-`
`11,860`
`8,043`
`3,817`
`2,815`
`6,632`|`2025`
`Total`
`funds`
`£`
`14,404`
`636,893`
`2,508`
`763`
`654,568`
`641,028`
`13,540`
`303,052`
`316,592`|`2024`
`Total`
`funds`
`£`
`6,584`
`591,832`
`385`
`763`| |---|---|---|---| ||||`599,564`| ||||`591,038`| ||||`8,526`
`294,526`| ||||`303,052`| ``` The notes form part of these financial statements ``` ``` Page 6 ``` ``` MELTON MENCAP (REGISTERED NUMBER: 08829642) ``` ## **`STATEMENT OF FINANCIAL POSITION 31 MARCH 2025`** |`Unrestricted`
`fund`
`Notes`
`£`
**`FIXED ASSETS`**
`Tangible assets`
`11`
`102,508`
**`CURRENT ASSETS`**
`Debtors`
`12`
`65,141`
`Cash at bank`
`218,730`
`283,871`
**`CREDITORS`**
`Amounts falling due within one year`
`13`
`(76,419)`
**`NET CURRENT ASSETS`**
`207,452`
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
`309,960`
**`NET ASSETS`**
`309,960`
**`FUNDS`**
`14`
`Unrestricted funds`
`Restricted funds`
**`TOTAL FUNDS`**|`Restricted`
`funds`
`£`
`-`
`-`
`6,632`
`6,632`
`-`
`6,632`
`6,632`
`6,632`|`2025`
`Total`
`funds`
`£`
`102,508`
`65,141`
`225,362`
`290,503`
`(76,419)`
`214,084`
`316,592`
`316,592`
`309,960`
`6,632`
`316,592`|`2024`
`Total`
`funds`
`£`
`110,133`
`88,040`
`186,506`| |---|---|---|---| ||||`274,546`
`(81,627)`| ||||`192,919`| ||||`303,052`| ||||`303,052`| ||||`300,237`
`2,815`| ||||`303,052`| ``` ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006fortheyear ended 31 March 2025. ``` ``` Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyearended31March2025 in accordance with Section 476 of the Companies Act 2006. ``` ``` The trustees acknowledge their responsibilities for ``` - `(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and` - `(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.` ``` These financialstatementshave been preparedin accordancewith the provisionsapplicableto charitablecompaniessubjectto the small companies regime. ``` ``` The financialstatementswereapprovedby the Boardof Trusteesand authorisedforissueon 24 November2025and were signed on its behalf by: ``` ``` D M Billsdon - Trustee ``` ``` The notes form part of these financial statements ``` ``` Page 7 ``` ## **`MELTON MENCAP`** ## **`STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025`** |`Notes`
**`Cash flows from operating activities`**
`Cash generated from operations`
`1`
`Net cash provided by operating activities`
**`Cash flows from investing activities`**
`Purchase of tangible fixed assets`
`Interest received`
`Net cash used in investing activities`
**`Change in cash and cash equivalents in the`**
**`reporting period`**
**`Cash and cash equivalents at the beginning of`**
**`the reporting period`**
**`Cash and cash equivalents at the end of the`**
**`reporting period`**|`2025`
`£`
`41,493`
`41,493`
`(5,145)`
`2,508`
`(2,637)`
`38,856`
`186,506`
`225,362`|`2024`
`£`
`31,578`
`31,578`
`(965)`
`385`
`(580)`
`30,998`
`155,508`
`186,506`| |---|---|---| ``` The notes form part of these financial statements ``` ``` Page 8 ``` ## **`MELTON MENCAP`** ## **`NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025`** ## **`1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES`** |**`RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES`**||| |---|---|---| |**`Net income for the reporting period (as per the Statement of Financial Activities)`**
**`Adjustments for:`**
`Depreciation charges`
`Interest received`
`Decrease/(increase) in debtors`
`(Decrease)/increase in creditors`
**`Net cash provided by operations`**|`2025`
`£`
`13,540`
`12,770`
`(2,508)`
`22,899`
`(5,208)`
`41,493`|`2024`
`£`
`8,526`
`12,968`
`(385)`
`(22,798)`
`33,267`| |||`31,578`| ## **`2. ANALYSIS OF CHANGES IN NET FUNDS`** ||`At 1.4.24`|`Cash flow`|`At 31.3.25`| |---|---|---|---| ||`£`|`£`|`£`| |**`Net cash`**|||| |`Cash at bank`|`186,506`|`38,856`|`225,362`| ||`186,506`|`38,856`|`225,362`| |**`Total`**|`186,506`|`38,856`|`225,362`| ``` The notes form part of these financial statements ``` ``` Page 9 ``` ``` MELTON MENCAP ``` ## **`NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025`** ## **`1. ACCOUNTING POLICIES`** ## **`Basis of preparing the financial statements`** ``` The financialstatementsof the charitablecompany,whichis a publicbenefitentityunderFRS 102,havebeen prepared in accordancewith the CharitiesSORP (FRS 102) 'Accountingand Reportingby Charities:Statementof Recommended Practice applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableinthe UK andRepublicofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancial Reporting StandardapplicableintheUKandRepublicofIreland'andtheCompaniesAct2006.Thefinancialstatementshave been prepared under the historical cost convention. ``` ``` The financial statements contain information about Melton Mencap Limited as an individual charitable company. ``` ``` The presentation currency of the financial statements is the Pound Sterling (£), rounded to the nearest pound. ``` ``` Melton Mencap is a private limited company,limited by guarantee,incorporatedin England and Wales. Its registered office is Chapel Street, Melton Mowbray, Leicestershire, LE13 1LZ. ``` ``` The charitable company is a public benefit entity as defined by FRS102. ``` ``` The accounts have been prepared on a going concern basis which the trustees consider appropriate. ``` ## **`Income`** ``` All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the funds, it is probable that the income will be received and the amount can be measured reliably. ``` ## **`Expenditure`** ``` Liabilitiesare recognisedas expenditureas soon as there is a legal or constructiveobligationcommittingthe charityto that expenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandtheamountof the obligation can be measured reliably. ``` ## **`Government grants`** ``` Governmentgrants relatingto revenue are recognisedas incomeon a systematicbasis over the period in which the related costs for which the grant is intended to compensate are recognised. ``` ``` Governmentgrantsreceivableforthepurposeofgivingimmediatefinancialsupporttothecharitywithnofuture related costs are recognised as income in the period in which it becomes receivable. ``` ## **`Allocation and apportionment of costs`** ``` Expenditureis accountedforon an accrualsbasisand has been classifiedunderheadingsthataggregateall costrelated to thecategory.Wherecostscannotbedirectlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitieson a basis consistent with the use of resources. Wages are allocated as appropriate. ``` ## **`Tangible fixed assets`** ``` Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. ``` ``` Short leasehold- 10% on cost and Straight line over the term of the lease Transportable office unit- 25% on reducing balance Fixtures and fittings- 25% on cost ``` ``` The leasefor the land on whichthe buildingstandsis currentlybeing renegotiatedwithagreementin principleto expire in 2046. The short leasehold is being depreciated over 30 years. ``` ``` Ateachreportingdatefixedassetsarereviewedtodeterminewhetherthereisanyindicationthatthoseassets have sufferedan impairmentloss.If there is an indicationof possibleimpairment,the recoverableamountof any affected asset is estimatedand comparedwithits carryingamount.If the estimatedrecoverableamountis lower,the carryingamount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the income statement. ``` ``` Ifanimpairmentlosssubsequentlyreverses,thecarryingamountoftheassetisincreasedtotherevisedestimateof its recoverableamount,butnotinexcessoftheamountthatwouldhavebeendeterminedhadnoimpairmentloss been recognised for the asset in prior years. A reversal of an impairment is recognised immediately in the income statement. ``` ## **`Taxation`** ``` The charity is exempt from corporation tax on its charitable activities. ``` ``` continued... ``` ``` Page 10 ``` ``` MELTON MENCAP ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`** ## **`1. ACCOUNTING POLICIES - continued`** ## **`Fund accounting`** ``` Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. ``` ``` Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.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. ``` ## **`Pension costs and other post-retirement benefits`** ``` Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayabletothe charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ``` ## **`2. DONATIONS AND LEGACIES`** |`Donations`
`Gift aid`
**`INVESTMENT INCOME`**
`Deposit account interest`
**`INCOME FROM CHARITABLE ACTIVITIES`**
`Activity`
`User contributions`
`Personal Support Service`
`Personal support`
`Personal Support Service`
`Group activities`
`Personal Support Service`
`Fundraising events`
`Personal Support Service`
`Grants`
`Personal Support Service`
`Hire of hall`
`Personal Support Service`
**`CHARITABLE ACTIVITIES COSTS`**
`Direct`
`Costs`
`£`
`Personal Support Service`
`628,655`|`2025`
`£`
`13,207`
`1,197`
`14,404`
`2025`
`£`
`2,508`
`2025`
`£`
`16,986`
`537,469`
`75,473`
`325`
`6,500`
`140`
`636,893`
`Support`
`costs (see`
`note 6)`
`£`
`12,373`|`2024`
`£`
`6,450`
`134`
`6,584`
`2024`
`£`
`385`
`2024`
`£`
`18,705`
`504,160`
`57,131`
`137`
`11,599`
`100`|`2024`
`£`
`6,450`
`134`| |---|---|---|---| ||||`6,584`| |||`591,832`|| |||`Totals`
`£`
`641,028`|| ## **`3.`** ## **`4.`** ## **`5. CHARITABLE ACTIVITIES COSTS`** ``` continued... ``` ``` Page 11 ``` ``` MELTON MENCAP ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`** ## **`6. SUPPORT COSTS`** |**`SUPPORT COSTS`**|| |---|---| ||`Governance`| ||`costs`| ||`£`| |`Personal Support Service`|`12,373`| ## **`7. NET INCOME/(EXPENDITURE)`** |`Net income/(expenditure) is stated after charging/(crediting):`||| |---|---|---| ||`2025`|`2024`| ||`£`|`£`| |`Depreciation - owned assets`|`12,770`|`12,968`| |`Independent examiner's remuneration`|`3,738`|`3,840`| ## **`8. TRUSTEES' REMUNERATION AND BENEFITS`** ``` Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2025norfortheyear ended 31 March 2024. ``` ## **`Trustees' expenses`** ``` There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. ``` ## **`9. STAFF COSTS`** |`Wages and salaries`
`Social security costs`
`Other pension costs`
`The average monthly number of employees during the year was as follows:`|`2025`
`£`
`515,086`
`26,586`
`8,088`
`549,760`|`2024`
`£`
`474,989`
`19,862`
`6,554`| |---|---|---| |||`501,405`| |||| ## **`10.`** |`No employees received emoluments in excess of £60,000.`
**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
`Unrestricted`
`fund`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`3,522`
**`Charitable activities`**
`Personal Support Service`
`581,233`
`Investment income`
`385`
`Other income`
`763`
**`Total`**
`585,903`
**`EXPENDITURE ON`**
**`Charitable activities`**
`Personal Support Service`
`580,192`|`2025`
`61`
`Restricted`
`funds`
`£`
`3,062`
`10,599`
`-`
`-`
`13,661`
`10,846`|`2024`
`61`
`Total`
`funds`
`£`
`6,584`
`591,832`
`385`
`763`
`599,564`
`591,038`| |---|---|---| ``` continued... ``` ``` Page 12 ``` ``` MELTON MENCAP ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`** ## **`10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`** |**`NET INCOME`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
**`TOTAL FUNDS CARRIED FORWARD`**
**`11.`**
**`TANGIBLE FIXED ASSETS`**
**`COST`**
`At 1 April 2024`
`Additions`
`At 31 March 2025`
**`DEPRECIATION`**
`At 1 April 2024`
`Charge for year`
`At 31 March 2025`
**`NET BOOK VALUE`**
`At 31 March 2025`
`At 31 March 2024`
**`12.`**
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Other debtors`
`Prepayments`|`Unrestricted`
`fund`
`£`
`5,711`
`294,526`
`300,237`
`Transportable`
`Short`
`office`
`leasehold`
`unit`
`£`
`£`
`147,789`
`844`
`4,155`
`-`
`151,944`
`844`
`41,931`
`788`
`9,312`
`14`
`51,243`
`802`
`100,701`
`42`
`105,858`
`56`|`Restricted`
`funds`
`£`
`2,815`
`-`
`2,815`
`Fixtures`
`and`
`fittings`
`£`
`33,405`
`990`
`34,395`
`29,186`
`3,444`
`32,630`
`1,765`
`4,219`
`2025`
`£`
`56,973`
`8,168`
`65,141`|`Total`
`funds`
`£`
`8,526`
`294,526`
`303,052`
`Totals`
`£`
`182,038`
`5,145`
`187,183`
`71,905`
`12,770`
`84,675`
`102,508`
`110,133`
`2024`
`£`
`75,826`
`12,214`
`88,040`|`Total`
`funds`
`£`
`8,526`
`294,526`| |---|---|---|---|---| |||||`303,052`| |||||| |||||| |||||| |||||| |||||| |||||| ``` continued... ``` ``` Page 13 ``` ## **`MELTON MENCAP`** ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`** ## **`13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`** |**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**||| |---|---|---| |`Social security and other taxes`
`Other creditors`
`Accruals and deferred income`|`2025`
`£`
`7,775`
`52,358`
`16,286`
`76,419`|`2024`
`£`
`8,010`
`57,972`
`15,645`| |||`81,627`| ``` 14.MOVEMENT IN FUNDS ``` |**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Summer Scheme`
`Staffing costs for Gateway Clubs`
`Swimming Club`
`Transport fund`
**`TOTAL FUNDS`**
`Net movement in funds, included in the above are as follows:`
**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Summer Scheme`
`Adult Club`
`Staffing costs for Gateway Clubs`
`Saturday Club`
`Swimming Club`
`Transport fund`
**`TOTAL FUNDS`**|`Net`
`movement`
`At`
`At 1.4.24`
`in funds`
`31.3.25`
`£`
`£`
`£`
`300,237`
`9,723`
`309,960`
`873`
`(873)`
`-`
`-`
`3,907`
`3,907`
`1,942`
`(1,717)`
`225`
`-`
`2,500`
`2,500`
`2,815`
`3,817`
`6,632`
`303,052`
`13,540`
`316,592`
`Incoming`
`Resources`
`Movement`
`resources`
`expended`
`in funds`
`£`
`£`
`£`
`642,708`
`(632,985)`
`9,723`
`1,283`
`(2,156)`
`(873)`
`401`
`(401)`
`-`
`4,000`
`(93)`
`3,907`
`5`
`(5)`
`-`
`3,671`
`(5,388)`
`(1,717)`
`2,500`
`-`
`2,500`
`11,860`
`(8,043)`
`3,817`
`654,568`
`(641,028)`
`13,540`|`At`
`31.3.25`
`£`
`309,960`
`-`
`3,907`
`225`
`2,500`| |---|---|---| |||`6,632`| |||`316,592`| |||`3,817`| |||`13,540`| ``` continued... ``` ``` Page 14 ``` ``` MELTON MENCAP ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`** ## **`14. MOVEMENT IN FUNDS - continued`** ## **`Comparatives for movement in funds`** |**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Summer Scheme`
`Swimming Club`
**`TOTAL FUNDS`**
`Comparative net movement in funds, included in the above are as follows:`
**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Summer Scheme`
`Adult Club`
`Community Events`
`Personal support`
`Swimming Club`
`Garden repairs`
**`TOTAL FUNDS`**|`Net`
`movement`
`At`
`At 1.4.23`
`in funds`
`31.3.24`
`£`
`£`
`£`
`294,526`
`5,711`
`300,237`
`-`
`873`
`873`
`-`
`1,942`
`1,942`
`-`
`2,815`
`2,815`
`294,526`
`8,526`
`303,052`
`Incoming`
`Resources`
`Movement`
`resources`
`expended`
`in funds`
`£`
`£`
`£`
`585,903`
`(580,192)`
`5,711`
`5,150`
`(4,277)`
`873`
`525`
`(525)`
`-`
`3,698`
`(3,698)`
`-`
`591`
`(591)`
`-`
`3,097`
`(1,155)`
`1,942`
`600`
`(600)`
`-`
`13,661`
`(10,846)`
`2,815`
`599,564`
`(591,038)`
`8,526`|`At`
`31.3.24`
`£`
`300,237`
`873`
`1,942`| |---|---|---| |||`2,815`| |||`303,052`| |||`2,815`| |||`8,526`| ## **`Staffing costs for Gateway Clubs`** ``` The Melton Borough Council grant of £4,000 will be used to increase participation at Gateway Clubs and Day Services. ``` ## **`Transport Fund`** ``` The Melton Borough Council grant of £2,500 will be used to fund transport for clients who could otherwise not attend. ``` ## **`Swimming Club`** ``` Donations and fee income used to fund the Swimming Club. ``` ## **`Summer Scheme`** ``` Donations and fee income used to fund the CYP Summer Scheme. ``` ## **`Adult Club`** ``` Donations used to fund the Gateway Clubs. ``` ## **`Saturday Club`** ``` Donations used to fund the Saturday Youth Club. ``` ``` continued... ``` ``` Page 15 ``` ``` MELTON MENCAP ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`** ## **`15. RELATED PARTY DISCLOSURES`** ``` There were no related party transactions for the year ended 31 March 2025. ``` ``` Page 16 ```