2024-12-31-accounts - Kingston Society For Children And Adults With Learning Disabilities

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REGISTERED CHARITY NUMBER: 1170322

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

KINGSTON SOCIETY FOR CHILDREN AND ADULTS WITH LEARNING DISABILITIES

Collards Chartered Accountants 5-9 Eden Street Kingston-upon-Thames Surrey KT1 1BQ

KINGSTON SOCIETY FOR CHILDREN AND ADULTS WITH LEARNING DISABILITIES

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 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 10
Detailed Statement of Financial Activities	11

KINGSTON SOCIETY FOR CHILDREN AND ADULTS WITH LEARNING DISABILITIES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their report with the financial statements of the charity for the year ended 31 December 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 activities

The objectives of the charity are:

a) The relief of people with a learning disability in particular by the provision of help and support for them and for their families, dependants and carers; and

b) To provide or assist in the provision of facilities for the recreation or other leisure time occupation for people who have need thereof by reason of learning disability with the object of improving their conditions of life.

In order to achieve these aims, Kingston Mencap (‘KM’) organises the following main areas of work to undertake its public benefit duties:

Facilitate a community space in the Borough of Kingston for the benefit of our members, families and carers
Forging links with associated charities and services
Providing leisure services and promoting health and well-being through clubs and activities

The Trustees consider that the activities undertaken, offered at no or minimal cost, provide benefit to the public and confirm that in exercising their powers and duties, they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission and have complied with their duties under Section 17 of the Charities Act 2011.

ACHIEVEMENT AND PERFORMANCE

The Board of Trustees started 2024 with three Trustees were appointed, Elizabeth Wills, Goergina Orgill and Martel Atterbury. At the AGM on 11 July 2024 a new Chair person was appointed, Annabel Poate Joyner. Annabel brings with her a wealth of experience working to support vulnerable people as a highly qualified Chartered Clinical and Coaching Psychologist.

Following on from last year's ambitions to take the year to focus on the organisation's operations and make changes to current procedures the trustees are content this has been beneficial and all are pleased to have recovered from the previous years high losses to a break even position. From here our ambition is to continue to improve the services Mencap Kingston offer to our members whilst still working towards a longer term sustainability by working with Kingston council and partners to reduce costs and increase income where it is commercially viable to do so. The energy costs continue to be a challenge for the charity with very high bills over the winter period.

The Kingston Mencap clubs continue to support a similar number of people as in previous years with a steady growth of memberships in 2024. We are working on an update on all members but have around 190 registered members with a few more attending the clubs and activities that are in the process of membership.

Some highlights of 2024 for members included the Abba tribute night out at Wimbledon theatre where 80 members and volunteers enjoyed the show together. From a Nursing association grant our members were able to attend two festivals this year, the funding allowed us to keep costs affordable for the group by covering the transport costs of coach travel for which we are very grateful. The summer tea party, BBQ, Christmas fair and music nights have all been well attended and enjoyed by the members and supporters.

The Carers groups continue to meet on a regular basis with the amazing support of Kingston Mencap volunteer Gill who organises key topics to be covered as requested by the group and invites guest speakers along to share their knowledge.

We are so very grateful to all our wonderful volunteers who provide support at Kingston Mencap covering many different roles and make sure the clubs run every week. Their dedication makes everything possible for our members to meet, form friendships and enjoy a full and happy life.

FINANCIAL REVIEW

Financial position

Financial position Total incoming resources amounted to £100,093 (2023 - £90,172) and, total resources expended amounted to £99,503 (2023 £116,756). This has resulted in a surplus for the year of £590 (2023 - £26,584 deficit).

The total funds held by the charity at 31 December 2024 amounted to £95,403 (2023 - £94,813).

Reserves policy

The charity operates an unrestricted fund. The trustees have reviewed the financial needs of the charity and consider that they should aim to have sufficient unrestricted funds on hand or on call to ensure that should there be a short term loss of income that there would be sufficient funds available to meet operating costs.

Page 1

KINGSTON SOCIETY FOR CHILDREN AND ADULTS WITH LEARNING DISABILITIES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Organisation Structure of MENCAP and Decision-Making Process

The Trustees meet on a quarterly basis, and at additional times if necessary. Finances are updated and discussed, together with the performance of Clubs and the planning of activities. The Board has delegated authority for oversight and decision making relating to specific operational and administrative matters to the following sub-committees:

Finance & HR
Events & Leisure

Risks and Internal Control

The Trustees have overall responsibility for ensuring that MENCAP has appropriate systems of control, both financial and operational. These systems are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. During the Period, the Trustees continued to review the major financial and operational risks facing MENCAP and continue to monitor on a regular basis the implementation of any changes necessary to ensure that, as far as is reasonable, controls are in place to protect MENCAP, its members, those working for it, the general public and other stakeholders.

Strategic Development

The Trustees meet quarterly, and at additional times when necessary, to monitor finances and the performance of our clubs and activities as well as to consider future developments and strategies.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1170322 Principal address Searchlight Community Centre Hammerton Way New Malden KT3 3DU

Trustees and Chair A Poate Joyner M Atterbury G Orgill E Wills

Independent Examiner Collards Chartered Accountants 5-9 Eden Street Kingston-upon-Thames Surrey KT1 1BQ

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.............................................................................. M Atterbury - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KINGSTON SOCIETY FOR CHILDREN AND ADULTS WITH LEARNING DISABILITIES

Independent examiner's report to the trustees of Kingston Society For Children and adults With Learning Disabilities

I report to the charity trustees on my examination of the accounts of Kingston Society For Children and adults With Learning Disabilities (the Trust) for the year ended 31 December 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.

Andrew Harker FCCA

Collards Chartered Accountants 5-9 Eden Street Kingston-upon-Thames Surrey KT1 1BQ

Date: .............................................

Page 3

KINGSTON SOCIETY FOR CHILDREN AND ADULTS WITH LEARNING DISABILITIES

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 9,092 Other trading activities 2 88,957 Investment income 3 2,044 Total 100,093 EXPENDITURE ON Raising funds - Charitable activities Charitable activities 99,503 Total 99,503 NET INCOME/(EXPENDITURE) 590 RECONCILIATION OF FUNDS Total funds brought forward 93,057 TOTAL FUNDS CARRIED FORWARD 93,647	Restricted fund £ - - - - - - - - 1,756 1,756	2024 Total funds £ 9,092 88,957 2,044 100,093 - 99,503 99,503 590 94,813 95,403	2023 Total funds £ 8,749 81,341 82 90,172 202 116,554 116,756 (26,584) 121,397 94,813

The notes form part of these financial statements

Page 4

KINGSTON SOCIETY FOR CHILDREN AND ADULTS

WITH LEARNING DISABILITIES

BALANCE SHEET 31 DECEMBER 2024

Unrestricted funds Notes £ CURRENT ASSETS Debtors 7 11,693 Cash at bank 88,672 100,365 CREDITORS Amounts falling due within one year 8 (6,718) NET CURRENT ASSETS 93,647 TOTAL ASSETS LESS CURRENT LIABILITIES 93,647 NET ASSETS 93,647 FUNDS 9 Unrestricted funds Restricted funds TOTAL FUNDS	Restricted fund £ - 1,756 1,756 - 1,756 1,756 1,756	2024 Total funds £ 11,693 90,428 102,121 (6,718) 95,403 95,403 95,403 93,647 1,756 95,403	2023 Total funds £ 7,513 93,213 100,726 (5,913) 94,813 94,813 94,813 93,057 1,756 94,813

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. M Atterbury - Trustee

The notes form part of these financial statements

Page 5

KINGSTON SOCIETY FOR CHILDREN AND ADULTS WITH LEARNING DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 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 incoming resources are included in the statement of financial activities when the charity is entitled to the income, it is probable that the income will be received, and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Income received by way of grants, donations and gifts is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.

Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.

Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the Period in which they are receivable.

Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.

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 indirect nature necessary to support them.

Equipment costs are considered to be minimal and therefore are charged to the Period in which they are purchased. All IPADs purchased in 2020 using grant funds were given out to members. Trustees have taken the decision to absorb these costs during the same year instead of amortizing over the useful life of these devices.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% on cost

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.

continued...

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KINGSTON SOCIETY FOR CHILDREN AND ADULTS WITH LEARNING DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

2. OTHER TRADING ACTIVITIES

Fundraising events Membership fees Club fees Social events Searchlight rent	2024 £ (63) 649 21,788 - 66,583 88,957	2023 £ 3,188 395 17,471 302 59,985
		81,341

3. INVESTMENT INCOME

INVESTMENT INCOME
	2024	2023
	£	£
Deposit account interest	2,044		82

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

5. 31 DECEMBER 2023 STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 4,690 Other trading activities 81,341 Investment income 82 Total 86,113 EXPENDITURE ON Raising funds 202 Charitable activities Charitable activities 112,495 Total 112,697 NET INCOME/(EXPENDITURE) (26,584) RECONCILIATION OF FUNDS Total funds brought forward 119,641 TOTAL FUNDS CARRIED FORWARD 93,057	Restricted fund £ 4,059 - - 4,059 - 4,059 4,059 - 1,756 1,756	Total funds £ 8,749 81,341 82 90,172 202 116,554 116,756 (26,584) 121,397 94,813

continued...

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KINGSTON SOCIETY FOR CHILDREN AND ADULTS WITH LEARNING DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

6. TANGIBLE FIXED ASSETS

COST
At 1 January 2024 and 31 December 2024
DEPRECIATION
At 1 January 2024 and 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
7.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
9.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Property fund
Restricted funds
Restricted fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Property fund
TOTAL FUNDS

Fixtures
and
fittings
£
6,000
6,000
-
-
2024
2023
£
£
4,693
4,817
7,000
2,696
11,693
7,513
2024
2023
£
£
6,718
5,913
Net
movement
At
At 1.1.24
in funds
31.12.24
£
£
£
(1,228)
15,549
14,321
94,285
(14,959)
79,326
93,057
590
93,647
1,756
-
1,756
94,813
590
95,403
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
33,096
(17,547)
15,549
66,997
(81,956)
(14,959)
100,093
(99,503)
590
100,093
(99,503)
590

continued...

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KINGSTON SOCIETY FOR CHILDREN AND ADULTS WITH LEARNING DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

9. MOVEMENT IN FUNDS - continued

31 December 2023 Comparatives for movement in funds

Unrestricted funds General fund Property fund Restricted funds Restricted fund TOTAL FUNDS	Net movement At 1.1.23 in funds £ £ 35,534 (40,134) 84,107 13,550 119,641 (26,584) 1,756 - 121,397 (26,584)	Transfers between funds £ 3,372 (3,372) - - -	At 31.12.23 £ (1,228) 94,285 93,057 1,756 94,813

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund Property fund Restricted funds Restricted fund TOTAL FUNDS	Incoming resources £ 27,568 58,545 86,113 4,059 90,172	Resources Movement expended in funds £ £ (67,702) (40,134) (44,995) 13,550 (112,697) (26,584) (4,059) - (116,756) (26,584)

Purposes of unrestricted funds

The General Fund is to further the objectives of the Charity and provide funding to cover the management and administration costs should income be insufficient, working capital and winding down costs were the organisation have to close.

The Property Fund relates to building costs and income relating to Searchlight. In addition, there is a need to hold funds to cover running costs of Searchlight if not covered by rental income and for any unexpected major repairs or maintenance.

Purposes of restricted funds

Restricted funds are to be spent or applied within a reasonable period from their receipt to further a specific purpose of the charity, which is to further one or more but not all of the charity’s charitable purposes. Costs charged to a restricted fund relate to the activities undertaken to further the specific charitable purposes the fund was established to support. These costs include both direct and support costs associated with the activities undertaken by the restricted fund(s). In addition to a reasonable allocation of support costs, other costs associated with raising, investing and managing the restricted funds should normally be charged to the fund to which the cost relates.

continued...

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KINGSTON SOCIETY FOR CHILDREN AND ADULTS WITH LEARNING DISABILITIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

Page 10

KINGSTON SOCIETY FOR CHILDREN AND ADULTS WITH LEARNING DISABILITIES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

INCOME AND ENDOWMENTS Donations and legacies Donations Grants Other trading activities Fundraising events Membership fees Club fees Social events Searchlight rent Investment income Deposit account interest Total incoming resources EXPENDITURE Raising donations and legacies Fundraising Charitable activities Club expenditure Searchlight running cost Other operating costs Support costs Governance costs Auditors' remuneration Total resources expended Net income/(expenditure)	2024 £ 3,342 5,750 9,092 (63) 649 21,788 - 66,583 88,957 2,044 100,093 - 13,624 81,977 1,802 97,403 2,100 99,503 590	2023 £ 2,700 6,049 8,749 3,188 395 17,471 302 59,985 81,341 82 90,172 202 6,744 74,720 33,050 114,514 2,040 116,756 (26,584)

This page does not form part of the statutory financial statements

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