CHARITABLE INCORPOBATED ORGANISATJON: CE013323 REGISTERED CHARITY: 1177251 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEIIIENTS FOR THE YEAR EI%DED 31 MARCH 2025 FOR ISLE OF WIGHT MENCAP
ISLE OF WIGHT MENCAP CONTENTS OF THE FINANCIAL STATEMENTS FUR THE YEAR ENDED JI MARCH 2025 P8 Report of the Tru$ie Independent ExmiTher'g Report Stgtement of FiTh•ncSal Aetlvlll BAl4nct She Cash Flow Stttm¢nt r4o¢u ¢0 the Flnithelal Statemt#ts 9- 11 Tangible red &$3¢ts 12 Ineome and Exp¢ndl¢ure Af¢ounl$ bv Aetlvlty Gen¢ro1 13 Investm¢nl 14 F8rn1 15- 16 Shop
ISLE OF WIGHT MENCAP REPORT OF THE TRUSTEES FOR THE I'EAR ENDED 31 MARCH 2025 Th¢ tTU$i¢¢S who 4T¢ also direciors of the ch•n"ty for the purposes of the Coryanics Aci 2(Kk6, pr¢t th¢iT report with th¢ financial W1¢nnIS of ihe chaTity for th¢ year ¢nd¢d 31 Marrh 2024. Th¢ tru%S hav¢ adopl¢d rh¢ PTOViSiOt5s vf th¢ Stsi¢rwJi of R¢coTrun¢nd¢d PTadir¢' Arrowiiing R¢poniThg by ChJEili¢s IFRS 102) leffeciive l Januw 20151. Oble¢ti of tht Chrlty. Prlntlp#l Atilvltlei d of o•r Work Th¢ obj¢c15 of th¢ Chariry are 10 provide help and io all people with a learning disabilty on ih¢ Isl¢ of Wight. This means any d¢v¢lopm¢nul dbIlity of the m¥nd •nd any aSslat¢d condition howev¢r ¢aus¢d and whdher mild. rnod¢ril¢ or 3¢vu¢. Th¢ Charity ¢xi$t5 to SUPPOrt th¢rt4 Ih¢ir fartu11¢5, Ikwd¢nts and e•r¢t8 and 10 advanct learnin¥ ind udcrsi¥ndinB alx>ul all aspecls of people wilh i leaminK disability. W¢ alw ¢xi5110 Provide or a&%isi in iht provision of faciliiies for Ihe recrcalion or other leisure tim¢ OCCUP4tion for pwple who have l¢arning disabtliiics with ihc obJ¢ci of iw¥'ing their ronditioris of life. The Chariiy openies by njnthing a number or projects. including a ¢entre providing personal development services. supporting a People First projert and a v•netyof o11 I1VIlL. Th¢ ChaTiIy OPCTalc5 so that thr Trnswcs 81•rIY io nwnage ils JffaiTh. The are no fvll umr ¢nylo>r¢s providing aJTnini$iTativr suppon. bul In of lh¢ proj¢rts ih¢r¢ ir¢ full time emplo who those proj¢tl$. We are v¢ry Brat¢ful for ihe $upport of Ihe voluhieers who $upw>rt projeets ind without whom Ihey would noi be possiblt. Some ofour fiJrtdin¥ ix wovid¢d by the inco ftoma ehirity shop. which the Charity rnns. Arhlevemeut¥ #nd PerformAnte OUT achievemenl IhiJ finan¢i#l has been lo exnd and ihe trbsure thai our proieci$ Ihrough Islt of Wight Mcnc&p wcrc achicvabl¢. Our Iwo main objc¢iiv¢s wcre to ensure thBt Ihe H•yl•nd5 F•nn projtti was susi•inable. wc havc achi¢v¢d ihi5 by d¢v¢lopin8 Ihc ar¢•s within Ihc proj1 and roniinuing io provide naDin¥ful Wrk Itvilif5 lo cli¢D15 Wlth • le1¥ dimbilily. S¢condly w¢ h)v¢ xhi¢v¢d th¢ purch•5¢ of i support¢d livin property wiihin the tommuttity, this w•$ ¥hi¢vttl in Junt 2024. The Haylands Farni projeci is fully sustainabl¢ and a property was purchased and provthd suprted housinR for Two tenants wilh le4rnEll8 disabiliiies. TrgniAttlon Ind Flnntlxl Podtlo• Th¢ Siaiemcni of Financial Ac111¢5 shows nei in¢on for th¢ year of £603.726 and 1 r¢SOu¢S ¢xp¢rbdcd of £500,107. The nel nX}v¢nT in funds for Ihe )w £106.560 4rwJ th¢ tot•1 funds il th¢ )t4r cnd was £1.552.1134. Our major sources of incomt are eothiTr¢ts re¢eived from IndildlI rfftoTral budgets •nd the income from the owaiion of our ¢harity shop. We someiinK% receiv¢ signif11 Ixquests. Txnglblt Flxed Al11 for by tht Charlty Delai15 Of moYcm¢nl in [¢d a55ets s¢1 ovt on pa8¢ 12 of th¢ xrount5. Th¢ major ass¢t is the prop¢rty at Hayland5 Fami attd the major investment wei is a $kn¢ks and sharts account valued at the year end ai £94.753. Reserve C¥pital Tlic chaiity hold5 (ish r¢s¢Th¢s to allow for ¥ nun]b¢i 0fwDling¢j¢5 4TKI in th¢ Q4UT¢nt laTh¢u. th¢ followiti8 $Un are allocated.. Ilaylllnds FaThL'Shop Redurtdancy Provision.. £45.0(M) Haylands Fam'oiher. Development of Servic¢ Projects." £20.(KKI
ISLE OF WIGHT MENCAP REPORT OF THE TRUSTEES- CONTINUED FOR THE I'EAk EYDED 31 MARCH 2025 Rhk MauRemeNt TTU51ee5 artively review Ibe rnajor risks on a re8ulaT b¥is whKh the Clharity fx¢s and kli¢v¢ thal maintaining r¢5erv¢s al curr¢ni l¢vels, combtntd with an annual revitw ofthe eortirols ovei key fuLanci41 syst, will provith suffi¢i¢nl r¢sourc¢s in th¢ CnI of adverse ¢ondtiions. The TnJsie¢s ve also examirhed oiher optTalion414nd bu$iti¢ss ri5k$ f¥¢d by th¢ Chanty and conf th41 they hav¢ esthblished sle io miiiyie si8nifJeani Tisks. Plani for ptrlods Our main aim of the or8anisatiots is 10 WPWI p¢opk with • k•mw diwbility •¢ross l$le ofwiBht. In order the a¢hieve ihks through our objetlives which is to work wth p¢opl¢ with 4 learning disab¥liry in p3rn1¢ular by the PTovision of htlp and iupwrt for ihem artd for Iheil farmlies, depEndthhts and car¢rs, ¥r41 io PTovid¢ t>r 45sisI in th¢ provision of faciliii¢s for Ihe Te¢reon or other leisurt time oecupaiion for people who hive need Ih¢r¢ofby reasoTh of l¢arnin8 disability wrth thc obiKt of inwToving iheir condit$ of life. In order 10 &¢hiewe Ihese objectives we necd to focus on our ¢xis1iD¥ proj¢ris which in¢lud¢s ih¢ Haylands farni projeci and $upwrt¢d living in the community. Short ierni we will b¢ Co¢ntraliDg OD th¢ agnculturnl seciion of Ilayland% fan de¥elopin8 Ihts area 10 be mre accessible for ¢lie015 and to upBrad¢ exi51inB buildings for the fubjre. Long iern) wo are going 10 coftwlrfe the buildin$ wo$ and Tefvtbishmenl of th¢ FaTmhous¢ In ord¢T to Provide 4 supponed living pli¢emenis for people wilh a learning disabtlity. Siru¢lUT 8OVtrn•n¢t, mnAymtiit The Isle of Wighi Mencp committee is the OVLY v¢hing cknKni orth¢ orynis•tion. we regisiered Ihrough Ihe Chanty commission and have * bowd of Trustee$ a¢1 Js th¢ CIO Dirrfim. Qu•nerly nK¢tings are held by ih¢ Bo8rd of TruJl¢e5 in order for Ihe declon makin8 it)d the dele8aiiott of work •¢tiviti¢$. Poli¢i¢s and proc¢du3 4r¢ Ttvicwing •nd updakd in OTd¢r 10 cortyly wilh eurreni regulèiions. We also inclLyJe artd tsk¢ inlo account Servi¢¢ ys¢r ynd family enga8emeThl to ensu co prfyjuciion and *ccountably. Manx8emeiii and ststrp4y are 8ovemed by the Board ofTrus1tts. Any new Board ofTnwee meDkn sh4dows aD exi51th8 Tnhsiee in ord¢r 10 8Ain tht relevint experienc¢ and insi8hi into th¢ cTIlY. Dlt¢¢¢ors •nd Trui¢¢41 All dirttioT5 Of th¢ CoMpY •T¢ •150 In1¢¢3 of the Clwnry Ind there are no other trusiees. The knJ$iee$ named on paxe below served dutin¥ the )w. Llsl of turrtnt IruJtttJ Mr C FDTd. Chainan MT C Cook- Vice Chiirnxn Miss L Lamport-Tre?sur¢r Mr D V Dowmer Mr J Phillip5 Mr F Cook Mrs A Milltr Mr S Jefferi¢¥ MT IJ Wilson P•ge 2
ISLE OF WIGHT MENCAP REPORT OF THE TRUSTEES- CONTINUED F()R TFIE I'EAR ENDED 31 MARCH 202q TruJtt¢s RtsptsDslbUltfj¢s th Relatlots to tht Fln•nci•l S¢aftllnts Th¢ aTe rcquired by company law io prepare fjnaneial $18trmenL fot each firtaneial year which give a ttwe and taiT view of the financial aaivities of iht chariry and of its financial )sIln ai the end of thai year. Jn prrparing thos¢ fJnaDcial slat¢nKnts th¢ I$1$ arc wuired .. 41 s¢l¢¢i 5uiwbl¢ o¢¢ouniing policies and apply Ihem consisiet)Ily. bl make judge¢5 ond esrimaies ihat are reasorbable •nd pnbdenr. cl stsie wh¢iheT the policies adoptrd are in ac¢ordance with ihe Compnies Aci 2006 and with applicthblt ateuutsiing stsndirds and staiements o(Tec4)rnmendtd praclir¢. subjrfi lo any maienal depaTDJres disclosed and expithiked irt th¢ fJnan¢ial stat¢wits,' dl pr¢psr¢ th¢ fuJanci $ia¢cni$ on ¥ goinB Concern basis unle$5 it is inatvopriate to asswne that Ibe ¢hanry will ¢ontinu¢ ID 0800. Thc trvsi¢¢s ar¢ r¢sponsibl¢ for k¢cpir$8 pfoFtT gc¢ouniing records which disclose wilh reascithable aCCUTaty ai Any lirtK the financiol w>sition of th¢ charity aThl enabl¢ Ihem lib ensure th•1 the fin4n¢ial sthments comply with Ihe Compantes A¢1 2006. They •T¢ o1$0 r¢$pon5ibl¢ for 5af¢gu¥rding th¢ •55¢t5 of rhe chlriry 4nd hcnce for kin8 reasonable sws (or the pr¢veniiot) •Dd d¢k¢iion of frnud •¥>d othcr iTr¢BulJriti¢$. IndependtTht Exmlntrs A resoluiioiL prop05in8 Xeinadin be rt3PP)int¢d a$ A¢¢ounlants and SinKtn Johnston of Xeimdin as Indtpendetti Ixamirters ofih¢ Charity W&8 Put Th¢ AnDval Gcn¢r41 M¢¢iiThg •nd •pproY¢d. Approval This rewt w•# approved by the Bwd of DiTI •nd TTUS*¢s M 16 2025 and $ld on its bch4lf by.. Mr C Ford TrU$- Chiirnwi Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ISLE OF WIGHT MENCAP I repvrt on the accounts for Ehe yearended 31 March 2024 SaQUE pages f[ EoeleveD. Rupecllve respoDJlblllties of Int¥S and ¢xwther The charitys twst¢¢s (who ar¢ •lso th¢ dir¢doTS th¢ pwprs of Y IDWI T¢4¥$1b1e for th¢ PTq>aralion of the accounL%. The fhanly's trusEttS consider thar an awlii is rK rtquircd foT this pen(yJ lurKkr S¢dion 144121 of the Ch•riiies Aci 2011 lthe 2011 Aci)} indepdeI is rtyutTed. Havin8 5a115fied myyclf th41 rhe charity nor subjtd io al1[ undrr cary>any law is clipbk for InderKndenl examination. il is my Te5P)n51bilily lo." exallune ihe accounts under Scciion 145 of rhc 2011 ACL ro110w Iht Pl¢dr¢S 14id &)wn in lh¢ Gen1 Dttl1 •¥en by the Chwity Crn¥nwion luThd¢r S¢ciion 14515Kbl olrh¢ 2011 Acri: to stai¢ wh¢th¢T partll#T mitt¢rs h•y¢rE torny •ll¢niion. of the Indeptndtlll eA•mlner'i report My examinaiLon was caTned out in aCCdnC¢ wrlL th¢ pv¢p by th¢ (knry C(vnrni$5i. All exthminalivn includes a revirw of the x¢ounlin8 Tccord5 kcw by Ihc charity and a compans(sn of the &¢¢ouni¥ prts¢nted with thos¢ rordS. li uKlyd¢s ¢()deN10n orY unusu41 iiems or diKlo8ures In th¢ accounis, s¢¢kin% ¢xplanations from you as trust¢cs e(eing •Thy Such rrwtt¢rs. Th¢ prw¢durr• undertaken do fLoI PTowidt 411 Ihe cvidcncc thii V4ould be Ftyuitrd in kn iwJiL td ¢onsequenily no opinion li 81v¢n •$ to whdher th¢ accounts pr¢seni • Inje 4nd f•br vi¢w' the r¢pon is limit¢d 10 those mitte¥s sffl oui in Ihe Slalcmenls bclow. In connecrion wilh my examin&ELOll. no mllmer has tomt lo my aNeMitsn-. 111 whi¢h ¥iv¢s m¢ rUs0b¢UIe io b¢lLDf that. In •ny m&tvial r¢sprfL th¢ twuiren 10 ke¢p 8ccounTin8 in x¢orduKe with Se¢iiofi 386 387 of the Cony4nie8 Act 10 prep4rt which 4c¢wd with Ihe ccounlirt¥ rttords. eM)ply wiih ihe of S¢¢i¥M$ 394 ¥nd 395 of th¢ Aet 21 with th¢ nKthodb Ind plineipley Of the St&ienni ol Recomm PiCe.. A¢eouniin8 ftd Reporting by Chariiies IFRS 1021 l¢lT¢¢iiv¢ l Janu•ry 20151. h•v¢ Dot b¢¢n mrf.. or 121 10 which. in my opirtion. rtttttiQti SId bt u wdtf lo cll*bJe i pmptr tsrwjerstsnditig of the 10 b¢ r¢•ch. SimDn Johnston FCA Xeinadin Isle of Wi¥hE Chortered Accoun115 l Lan8ley Court Pyle Sir¢er Newport 151e of Wishi P030 ILA Dated.. 16 DeceTrA)er 2025 Page 4
ISLE OF WIGHT MENCAP STATEMENT OF FINANCIAL ACTIVITES FOR THE I'EAR EP4DED 31 MARCH 1024 2025 20Z4 Umrttlrkled Rearlried fundi fuods 2025 Toil rllnds 2024 Tot1 ruthd5 INCOmI,c RESOIIRCES Incomlnq resource5 from zeDer•ied Donuiions Ind tIl Grani3 A<'iiviires [owg¢otrafln¥liiJ Shop income Inv¢sinni income¥nd iniere R¢nt & mlnibus irKom¢ Fund rdl$lti8 Other activiii¢s Intomlnz rewurte# ITOM ¢h•rltAblt •¢tlvllkJ ees ind c(¥ntraw- H8ylbth Farm Fann sole5 51JSS 54J85 5.152 20.16S 4.231 15.•11 20.165 4.2Jl 15.012 I413 4.792 460.321 460J28 JA6.929 41.623 Total In¢omlA8 reioircei 603,726 403.726 473.037 RES()IIRCF.S FXPFNDED Cos10( ItAeriini lunds C'osi fif fund ri8in8 tring Ch•rii#ble ¢tlvl¢l Haylathls Farm t)On&liM5 Gov¢rTr4Ate toitj 10.415 27,340 411.4 1,466 395M68 8.286 578 Toil txptid 500.167 -WO.167 429.786 NET 1Tr4COMIWG RESOURCES BLFORE OTHER RECOC.YJ5ED GA[.y0$SEs IDJ559 103J59 43,271 O#¢wl10551 on Yevalualith) of investmrn J,•oi 3.001 11.928 NKT MOVEMFNT IY FUNDS 106J60 104560 RECONCILIATIOP4 OF FUNDS Total lund$ broumhi fOrwd l.M&274 I.12?4 lJ91.075 Totl fullds ¢rrl¢d forw¥Td 1.542034 1,441274 PaKc 5
ISLE OF WIGHT MEYCAP BALAI%CE SHEET AS AT 31 lARCH 2025 2025 Vnrutrlctd fuDd¥ 2024 unrestr1tt FIXLD ASSLTS Not¢s T&ngihl¢ assers InV¢$mts 887806 699.506 982ts59 791259 CURRENT AETs Slock D¢bior% Cash •1 bank and in hffid 17.441 14.079 544.479 19.493 14J66 632.139 $7&999 665.998 CREDITORS Amounis falling due in onc 1&7241 J•.983 1 NET CURRENT ASSETS 570375 655,015 NET ASSETS J J42.834 1,446.274 ur*RE.STRICTED FUNDS Gerleral fund Invcsimcni fund l.45784• 1,3S4281 91,993 TOTAL FUNDS ,552,834 ,446,274 P•g¢ 6
ISLE OF WIGHT MENCAP BALANCE SHEET- CONTIYUED AS AT 31 MARCH 20Z5 Th¢ chartthble compY 1$ eniiiled lo cxcnryjnon fromaudit under Stttion 477 of the Cowi¢5 Aci 21K)6 for the year ¢nd¢d 31 March 2024. The members haye not ¥equiTed the charii3ble con4)any lo thain an audil of its financial tementS for Ihe year ended 31 March 2024 in a¢cord8Thce Se¢tion 476 of th¢ Comp•nies Aci 2}6. The twsiee8 cknowl¢dgc their res5[biliti for la cnSUTing Ihai Ihc ¢harithble COTWny k¢cps •ccouniins rerdS th•t coryly with S¢clions 386 and 387 of lh¢ Comp•nies Aci 2(M>6 ond preparitt¥ fu)an¢ial stsieTtttts which Bive a tru¢ and fair view of th¢ of atTair$ of th¢ rharitsble company as ¥1 the end o( ca¢h financ1 JttT JDd of its surpliis OT d¢fJcii for eaeh fkrtun¢i)l y¢ar in a¢cord•t)te with Ihe re4Ubrentsis of S1•0$ 394 and 395 and whirh oihcrwise comply wilh the rcquiremenis of the Companies A¢1 2)6 r¢L&tin8 10 fwanci41 so •s applicable 10 the harithble compny. Ibl Thtse firt4nciul Jtsiemenis ¥¢ b¢en ]ryed in 4tt0rdance with lh¢ 5pxial provi$ioD5 of Part 15 of the CuJry>#nics A¢1 2006 r¢l•iin8 lo amall ¢h¥itsble ¢onyAnies. Th¢ fina by.. ' I sthiervnts were •pprovcd by lh¢ Board ofTt5 on 16 Dec¢tthT 2025 AThq wv¢ $igrd on its behalf Mr C Ford Trusiee- Ch4irnun Pag¢ 7
ISLE OF WIGHT MENCAP CASH FLOW STATEMENT AS AT31 MARCH 2025 2025 2024 CASH FLOWS FROM OPERATING ACTIVITIES Cash gieneraled frotn orratIOnS Nei In¢o¥ne for Ihe ptnod Depretiaiion ¢har8es GJinO{los5) on fJx¢d tss¢ts Mov¢m¢ni in siock Mov¢men¢ in d¢biors Movemcni in crdiioTS 103J14 $9.451 12267) 2.052 287 14.903 1 43.271 42.051 7.139 11.9291 187 Net ¢ih from op¢r•¢thg a¢tM 157.934 90.718 CASH FI.OWS FR()M INI'ESTING ACTIVITJES Purcha¥¢ ofian8ibl¢ fix¢d as%ts { 2S4JY Sil¢ of l•n8iblc fix¢d a&4¢ ( $7.1341 Ntt ¢Ah fr•Tr *¢thttles 1245J941 { 57.1341 14¢reax I dttreax In c•sh durlng ptrlod 187.060 ) 33.584 C•sh •t iht btglnnlni of the year 6J2,139 598J54 CASH AT THE END OF THE YEAR Noi¢ 6 544.479 632.139 P8ge 8
ISLE OF WIGHT MENCAP NOTES TO THE FINANCIAL STATEMENTS FOR THE I'EAR E.YDEDJI MARCH 2025 ACCOUNTING POLICIES Arrountlng ronventlo The financial stsietwts have b¢¢n wepartd wKler the bi51orical ¢o$i convenllott. and itk at¢ordancc with th¢ Financial R¢poning Stsndard for SlIer Enliiies ItfTeciiv¢ April 21K181. Ihe Cory&nies Aci 21M>6 and th¢ requirtmtnls of the Stsiern1 of R¢(omnnd¢d PTg¢ii¢e". Accouniin8 and Rewrting by Charilits IFRS 1021 {effe¢Tiv¢ l January20151. ID¢omln8 WeUrce• All irtcoming Tesotsrr¢5 are includ¢d pn ihe SiaicnMI ofFir1Kl Aetivilics when lh¢ thlty is l¢g•lly ¢ntiiled 10 th¢ in¢om¢ and ihe anM)¥thl ¢•n quatylified with T¢•50nable tturncy. Resources expended .xpendiiur¢ is atcounied for accTual$ •nd hjs bttn clssified under he•dings ihol iggregale ill cos1 relaied io Ihe ¢aie80ry. Where tost5 caimioi b¢ directly attribur¢d parnicular headings they have b¢¢n allocaied lo 8ctiviii¢$ on 8 &19 ¢On5isni with the of rewurce Tanilblt Ilied Iwis Depr¢¢iation ts provided ai the followinB annu•l raies in order Io WTite olTuch as8ei over its estimthi ua¢fiJl lift. Tractor •nd rmtor hl¢leS Compulcrs Oih¢r plani and mhltry dc. F4m) buildin8S F#nn building improvements. fixDJres And ffftings d¢. Frcchold Prop¢rty & ImproVnen - 2W• redu¢ing b&la#¢e . 2/+ reducEnK bala¢ - l(f/• r¢ducing b•14nc¢ - Not deprec1¢1 l(P/• reducinB bal•nce T/x•tloD The ehaTIIy 15 exempi from ¢¢JwpoNion lax on its th•n'thble aciivitie& Fvnd AtewnmI Unr¢s¢ricled fuNdJ be used in Kcordw with Ihe ¢h•n'thble obirftives IT the discrclion of th¢ trusiees. Restr¢ed funds only be u*d for rtIculr reie within the objects ofthe chariiy. Rcstriciion.4 IT15e when 5pxified by the 4JonoT or wh¢n funds are r•ised for particular restricted PUTpose5. Durin8 Ihe )rar5 ¢nded 31 st March 2024 and 3151 Mah 2023 thtrc were no T¢51rickd futyd5. NF.T INCOMI JNGIIOUTCOING RESOURCES 2025 2024 Nei resourrcs are Slated aner char8ingll¢Teditin¥l.' T)epreciation- owned •s%ts 41,051 TANGIBLE FIXED ASSETS Se¢ th¢ ¢able on pA8¢ 12 of the fuJ•n¢iel stale[nts. Page 9
ISLE OF WIGHT MENCAP NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31 .MARCH 202S INVESTMLYTS 2015 2024 Mark¢1 vilu¢ at l$t April 2023 Addiliory$ Di5P05I15 N¢t unr¢alis¢d inv¢smKni los8815 91.752 79,825 J.•oJ 11,928 M4Tk¢t valu¢ at 3151 M8rch 2024 94.753 91,753 2025 2024 DEBTORS Fami debiors 14,079 14,366 14,179 14.366 CASH AT BANK AND IN HAYD C8sh ai bank Cash in h&rtd 541J91 631.052 1,087 544,479 632.139 Cash 1¢ b•nk CIO Hayland5 FaTh AccouThi Genero1 bank o¢cuunl meap shop accouDT Cd account 472JO8 47.701 21,J82 8JOS 204 541J91 631,052 Cash In hand Fan Shop 3074 718 369 J.088 l.lJ87 Payts 10
ISLE OF WIGHT MENCAP NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE I'EAR ENDED JI MARCH 2025 2025 2024 CRF.DITORS: AMOUNTS FALLING DUE IN ONE YEAR Crediiors. H•ylands Farni Ac¢nJal. I¢unIand Indedcnt cxamitiawi 2,115 310 7.923 5,725 10,983 MOVEMENT IN FUNDS Ne¢ Al Isi ApTU 2024 At 31st M*rch 202 Unresfrltted fuuds (ieneral fund Inves1tl fiLnd JJ54.281 9J,99J lfjJ.559 3.001 1.457.840 94,994 TOTAL FUNDS 1.446374 106,500 1352034 Nei nM)vcmEni in funds includ¢d in the •boveaTe ag follows: Profit on TraAiltr rti'•luailon Incon¥ Resources Exptaded Mowtty¢A¢ F#ttdi Vnruirlrled fundj G¢n¢Tal fund lttv¢simcni fund 603.726 1500,167 1 103J59 Jjjoi TOTAL FUNDS 6•3.726 1500.107 ) 3.001 106.560 Page 11
ISLE OF WIGHT MENCAP NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE I'EAR ENDED 31 MARCH 2025 TAlCJBLE FIXED A&SETS Fiv Offl¢t Craft TDt•l Cosi Ai 1st April 2024 Additi$ DISP1$ 122.721 7•73}1 •&51J 21J Jh53 7.1•6 251.594 113,15Tr1 At31m2025 li JJ53 tsJ•• iJ9Ps D¢pr¢tlall•• Al lit April 2024 Char DIspDsIx 6&7J7 ?J79 79.1 17J71 J•J61 IU17 Ai 31 2025 •U45 1146 •)$ 3,146 511J Net bookv•lMs At Igi Awil 2024 559.9)2 2U.7 39JSS 503 AI 37 M•rch 202J 541WS 55 507 7J Page 12
ISLE OF WIGHT MENCAP INCOME & EXPENDITURE ACCOUNT GENERAL ACCOUNT FOR THE I'EAR EliDED31 MARCH 202$ 2025 2024 IYC()MIliG RESC)URCES JncomlnR rtsour¢t5 from gentraitd fuDdi ViJliini¢in' iM¢'ome Dortaiion$ 49.105 2.835 Total Intomlng lOure 49.105 2135 RESOURces EXPENDED Printin8, &lalii)nery, posts8t aTMI dv¢rtisin8 ACcountaY In5urJn¢¢ snrIes Dq)rttiaiion'. off¢ equiprn¢nt 260 3JlO J.568 135 3.120 2.157 1341 To¢*1 resourtts txp¢ndtd 8386 6J78 Infome I Itxpendlitsre) 40019 13.74J I Pa8¢ 13
ISLE OF WIGHT MENCAP INCOME & EXPENDITURE ACCOUNT INVESTMEL%T FUND FOR THE YEAR ENDED JI MARCH 2125 2025 2024 INCOl]Yc RESOVRC£S JNromln¥ rexourctj from itNtrattd luud5 Aclii'iiir.¥}or¥¥nerqiin&. Dividend% & Inieresi receiyed Profiviioss) on sale of shaTCS RESOIIRCES EXPENDED Investnxni nunager fees Total oipendtd Ntt Irjcome I IwAptndlturel Othtr rt¢ozth¢d (jai110$5) on revalu411(m of J,ooi 11.928 Net movement Ill fullds 11.928 Page 14
JSLE OF WIGHT MENCAP INCOME & EXPENDITURE ACCOUNT HAYLANDS FARM FOR THE I'EAR EYDED 31 MARCH 2025 2025 2024 INCOMINC RESOURCES Jncomlng Mources from Chrknbl¢ rlSvltle¥ G¢neTal Ryde shop 34,971 33.973 43.947 J4,451 68,944 78J98 co.fl ()fsale.f Opening siock Livesio¢k PUTchises Foodsthff purchases Gcn¢ral purchases C1o5inB siock 19.49J 2&632 16,618 117.441 23,881 119,493 1 { 11.$29) 136,774 } Gro$$ profil on fa ul¢$ 45.41S 41.623 Volunllrv locome Don4tion$ 52711 2J17 AclJvltle5 for ¢en¢r•¢lng fujhth 19 Rcni received Siudeni ftt$ T¢¢¢ived Respite lThsurAn¢e refund Sundry 14,623 J36.976 49.953 344.696 I IS.632 4211 4,792 499.736 406,344 To¢•l Incomlnz resourtts SSO.421 RESOURCES EXPENDED Chirllablt Attlvllles olher Charltablt rtlvltl¢s- Ha)hndi Fr Repairs and renew•15.' ma¢hinery & equipm¢ni Repairs athd rets¢wals.' buiLdin8s & fe5 Printing. Ista¢. slaiionery & advertising Veierinary fee5 Lc8al and profelOn] Motor runnitt8 exp¢Dses Overhead* Ryd¢ Shop Rales FRtrnhov5C Waier rates Telephone 9.239 3.903 703 2.580 ,497 9014 20,818 4,496 76$ 2,632 1.605 BJ41 9,501 2.060 2.070 2.984 4J27 15401 3,021 Total wried ovcrpage 46,165 2&711 Page IS
ISLE OF WIGHT MENCAP INCOME & EXPENDITURE ACCOUNT- CONTINUED HAYLANDS FARM FOR THE I"EAR EYDED 31 MARCH 2025 RESOURC&S EXPEYDED ChArlt*blt #etfvltles- ¢oatlttu Totsl fTpm PVIOUS P4 46,165 28.711 1Th5urJn¢c Light and h¢ai Wages Siaff expenses. includin¥ travcl & w•ining F.venis & community visits snent Iraining Bank charges Sundries Profil on sale ofvehicles Depreciarion.. freehold buildings DepreciaiLon.' equipmeni l)epreciaii41n'. buildinbrs, fixture$ & fitiinp DepTeciaiion'. tracior atld tThTrior vehieles 4,793 lJJ75 348.616 2JOJ 1.637 3279 2.792 16,443 26S,498 6385 2A79 4J61 12267) 21.508 3J03 18.887 7.694 SJ63 3245 20.985 9.963 TotAI rewurces exptnded 481.466 39S,868 Income / lexptndlturel Pag¢ 16
ISLE OF WIGHT MENCAP INCOME & EXPENDITURE ACCOUNT MENCAP SHOP FOR THE YEAR ENDEDJI MARCH 2025 2•2$ 2024 INCOMJWG RESOURCES A¢tivltlw for 8tntNlln8 funds Sales 4.19• 19.938 19.438 Di)Dalion4 ToiAI Jtheomlttt 4JO• 19.938 RESOVRC-ES EXPEYDED Coil of 8entrikd fuNdi Wo¥¢$ Rtni and r4ies Li¥hi ond hvdl Telephone Repairs and TeThcwili In$uranc¢ Pnntini. posia8¢. lI10ntry and dverti5in¥ Sundri¢s Deprtclalion.. fixtw¢i. finin8& Ind equipnxni 7.026 2J 16.082 1.057 651 228 2.157 37 155 03 Tot1 rHour¢ei txpttsded 10815 27.340 Yet Jncomt I lxpeDdli¥rel 16J15 17,402 Pa8e 17