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2025-03-30-accounts

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

Registered number: 12263702 Charity number: 1188118

East Kent Mencap

(A company limited by guarantee)

Trustees' Report and Financial Statements

For the Year Ended 30 March 2025

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Contents

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 13
Independent auditors' report on the financial statements 14 - 16
Statement of financial activities 17
Balance sheet 18
Statement of cash flows 19
Notes to the financial statements 20 -36

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Reference and Administrative Details of the Charity, its Trustees And Advisers For The Year Ended 30 March 2025

Trustees Amy Rutland-Gray, Chair
Angela Stuart
Bridget Crow
Michael Roberts
Mark Everett
Company registered number 12263702
Charity registered number 1188118
Head office Foresters Hall
Meeting Street
Ramsgate
Kent. CT11 9RT
Registered Address CQC Foresters Hall
Meeting Street
Ramsgate
Kent. CT11 9RT
Key management personnel Chief Executive Officer - Jason Gerlack
Strategic Operations Manager/Registered Manager - Karen Roberts
Business Administration Manager – Alison Stafford
Independent auditor UHY Hacker Young
Thames House
Roman Square
Sittingbourne
Kent. ME10 4BJ
Solicitors Girlings Solicitors
Stourside Place
Station Road
Ashford
Kent. TN23 1PP
Bankers
Lloyds Bank Plc
The Centre Cecil Square
Margate
Kent. CT9 1JG
Health & Safety / Peninsula Business Services Ltd
Employment consultants Riverside
New Bailey Street
Manchester
M3 5PB

Page 1

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Trustees' Report For The Year Ended 30 March 2025

The Trustees, who are also Directors of the Charitable Company for the purposes of the Companies Act, are pleased to present their annual Trustees’ report together with the Charitable Company's financial statements, which are also prepared to meet the requirements for a Directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the 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) issued in October 2019.

Governing document

East Kent Mencap is a Charitable Company registered with the Charity Commission and a Company Limited by Guarantee. The Charitable Company was entered on the Register of Charities on 15 February 2020 and uses East Kent Mencap as its working name.

The Company was set up under a Memorandum of Association, which established the objects and powers of the Charitable Company. It is governed by its Articles of Association. In the event of the Company being wound up, members are required to contribute an amount not exceeding £1.

Chair’s report

The 2024/25 year marked a period of stability for East Kent Mencap. After several years of economic turbulence, we have emerged more resilient and better equipped to build for the future.

The continuing cost-of-living crisis and national shortage of care and support workers continued to challenge the health and social care sector. Despite these pressures, East Kent Mencap maintained high-quality services, strengthened workforce development through apprenticeships and training, and continued to uphold its reputation as a trusted, person-centred Charity.

Following a planned governance review, East Kent Mencap pursued a recruitment drive to appoint additional Trustees to the Board , to enhance both our strategic decision-making and our understanding of community needs.

This year, we reviewed our service models and funding structures to ensure they remain sustainable and aligned with member needs. While one major contract presented challenges, these were successfully resolved, safeguarding continuity of support. We also expanded our provision in the Ashford district, supported by a grant from the Kent Community Foundation, and completed the purchase of the Kennington Parish Room to secure a long-term base for local delivery.

Our 75th anniversary celebrations in 2023/24 offered a moment to reflect on the Charity’s long history of community leadership. The momentum from that milestone year has carried forward into 2024/25, inspiring continued progress and a renewed focus on growth, inclusion, and environmental responsibility.

Financially, the charity remains stable. Prudent management, improved oversight, and careful planning have strengthened our reserves while enabling continued investment in key priorities. The updated Financial Business and Investment Strategy ensures that all capital decisions directly support our mission and benefit the people and communities we serve.

Looking ahead to 2025/26, our priorities include:

We remain proud of the professionalism, commitment, and compassion shown by our employees and volunteers. Their work ensures that people with a learning disability are supported to live with dignity, independence, and choice.

Page 2

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Trustees' Report For The Year Ended 30 March 2025

On behalf of the Board, I extend my sincere thanks to our Chief Executive Officer, Jason Gerlack, and the Senior Management Team for their leadership, to our Trustees for their governance and guidance, and to our members, employees, and supporters for their ongoing dedication to our shared mission.

Member’s Report

The board of 10 members represent members/tenants from all services (two currently vacant) and geographical locations supported by East Kent Mencap.

The Members Committee have:

Last year, we made plans to reshape the Members Committee in 2025 and we did this. This year, we introduced a participatory approach to electing new members of the Committee. After receiving the list of applicants, members within the service were invited to vote for the peers they felt best represented their views and experiences. The process not only strengthened democratic participation but also ensured an inclusive and transparent approach that welcomed diverse contributions and embodied our values of co-production and equality.

New committee members are supported by their predecessors to learn about their role. This includes learning about all services across East Kent Mencap, chairing meetings, using digital platforms to attend the monthly meeting, attending events on behalf of East Kent Mencap and, building greater relationships with our peers in the service we attend.

We are looking forward to representing members of East Kent Mencap and the wider community of people with Learning Disabilities, and breaking down barriers put in place outside East Kent Mencap and Nationally.

The Committee is also increasingly active in championing health and tackling inequalities, contributing to discussions at local and regional levels. In the coming year, representatives will visit Parliament to share their lived experiences and perspectives, helping to influence national conversations around disability, health, and inclusion. We will proudly continue representing East Kent Mencap by working in co-production with other services and local communities.

Page 3

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Trustees' Report For The Year Ended 30 March 2025

This is all possible because of the continued support and encouragement we receive from East Kent Mencap including; employees, managers, senior management, and Trustees. We want to thank all of you for championing us and encouraging us to be the best we can be.

OBJECTIVES AND ACTIVITIES

a. Objectives and Aims

Everything we do is about valuing and supporting adults and children with a learning disability, as well as their families and carers.

What East Kent Mencap wants (our vision)

Our vision is a world where people with a learning disability are valued equally, listened to and included. We want everyone to have the opportunity to achieve the things they want out of life.

How East Kent Mencap will achieve this (our mission):

We will:

.East Kent Mencap believes in (our values):

b. Significant Activities

The main activities provided by the Charitable Society for children, young people and adults with a learning disability and their families are as follows:

  1. Supported Housing.

  2. Day resource activities (Hubs).

  3. Social meetings through our clubs and dances (A return post-Covid, with a robust plan for 2024 expanded programme).

  4. Working with partners to provide services to our members.

  5. Advocacy and Person-Centred Planning.

  6. Community Support Services for people with multiple disabilities. 7. Domiciliary Support.

Page 4

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Trustees' Report For The Year Ended 30 March 2025

  1. Children’s Services.

  2. Complex needs.

  3. Older person’s services.

c. Volunteers

The number of volunteers, not including Trustees, was 15.

We are grateful to the volunteers who support us to deliver our mission. The number of volunteers on our Members Committee has increased, helping to amplify the voices of everyone who uses our services and ensure their views and opinions are central to the Charity.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The Trustees confirm they have referred to the Charity Commission’s General Guidance on Public Benefit, including Public Benefit: Running a Charity (PB2), when reviewing the Charity’s aims and objectives and planning future activities.

The Charitable Company’s objects are restricted, in each case for the public benefit, to:

Charitable Activities

Compliance and Governance

We met our statutory and regulatory obligations by:

Page 5

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Trustees' Report For The Year Ended 30 March 2025

Workforce Development

Through transferred levy funding, East Kent Mencap expanded its skills base by supporting employees to complete apprenticeships. Achievements included:

These achievements have strengthened employee knowledge and leadership capacity, ensuring improved service delivery and organisational resilience.

Fundraising Activities

Despite the ongoing cost-of-living crisis, East Kent Mencap raised impressive £29,317 income from fundraising events, including £2,055 in gifts in kind. We are deeply grateful to the individuals, organisations, and charitable Trusts whose generosity continues to support our mission.

Grant Funding

We received £240,670 in grant income, enabling us to deliver vital services and projects across East Kent. We extend our sincere thanks to all our donors and funders for their continued support. Notable grants and donations included:

Page 6

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Trustees' Report For The Year Ended 30 March 2025

Gifts in Kind

We received £2,055.50 in gifts in kind, including donations from Blaze Signs, Dunelm, Bluewater Christmas Giving Tree Appeal, Tesco Manston, and Thanet District Council (trestle tables).

Community Donations and Sponsorship

General donations and sponsorships: £6,627

In-memoriam donations: £1,044 from families and friends

We are especially grateful to those who chose East Kent Mencap as the beneficiary of in-memoriam gifts. These heartfelt contributions honour loved ones while supporting our work.

Fundraising Campaigns and Events

Highlights include:

ScrapStore Impact

The ScrapStore generated £13,959 in income, while also providing employment and volunteering opportunities. Every item saved from landfill contributes to a more sustainable future and supports our inclusive community goals.

Marketing and Communications

Our communications strategy increased visibility and supporter engagement through:

Page 7

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Trustees' Report For The Year Ended 30 March 2025

Fundraising Regulation and Compliance

FINANCIAL REVIEW

Investment policy

The Charitable Company does not invest in financial markets. Surplus cash is placed in bank accounts to achieve the best possible return.

Our strategy is to use surpluses for the direct benefit of members by:

Strategic Planning and Risk Management

Reserves Policy

The purpose of the East Kent Mencap reserves policy is to secure the future of our services, to fund projects and future building costs and property purchases for the benefit of our members. Reserves provide stability in times of uncertainty and enable us to invest in future projects, property development, and service improvements that directly benefit our Members.

The Trustees previously reviewed the Reserves policy and agreed that East Kent Mencap should hold reserves equal to one to two months of payroll costs. This position was reviewed in 2024-25 and confirmed as appropriate. The reserves calculation now also incorporates trade creditor obligations and short-term operational expenditure to ensure that East Kent Mencap can continue to meet its financial commitments promptly while maintaining service delivery during periods of funding delay or transition.

As of 30 March 2025, the amount of total funds held by East Kent Mencap was £3,296,296, the unrestricted reserve total was £2,790,060 and calculated as unrestricted net assets of £2,790,060.

Included in the total funds for the Year ended 30 March 2025, are Tangible fixed assets of £2,781,125 of which Freehold property is stated with a net book value of £2,717,474.

Page 8

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Trustees' Report For The Year Ended 30 March 2025

The Trustees consider the market value of the freehold property to be considerably higher than the amount shown on the Balance Sheet.

Within the Tangible fixed assets figure are restricted funds of £312,640.

Trustees had carried out an extensive exercise identifying the functional assets of the Charity and plans were drawn up to utilise any property reserves if the need should arise, based on their analysis.

The following will be reviewed in Q3 of 2025-26:

Result for the year

Income and expenditure reported for the Year ended 30 March 2025:

For the year ended 30 March 2025 total income amounted to £3,350,998 and included £3,304,491 of income generated from Charitable Activities. In the previous year, 2024, the income was £3,290,021, of which £3,067,082 was made up of charitable activities representing significant year-on-year growth.

After total expenditure of £3,085,519 (2024: £3,080,881), the net movement of funds is a surplus of £265,479 (2024: £209,140).

East Kent Mencap remains grateful for the continued support from the National Lottery Community Fund Getting On with Learning Disability (GOLD) with their significant grant.

– for the project

Significant Financial Events

The 2024–25 financial year represented a period of steady recovery and disciplined investment following several years of economic pressure across the social care sector. Trustees focused on financial stability while positioning the Charity for sustainable growth and improved operational capacity.

Implementation of the Financial Business and Investment Strategy remained central to this approach. Available surpluses were applied to strengthen reserves, reduce debt exposure, and support ongoing property commitments. Loan repayments were maintained in line with agreed terms, and early settlement discussions commenced on selected secured loans to improve longterm liquidity and reduce interest obligations.

During the year, East Kent Mencap successfully managed the impact of increased payroll and operational costs resulting from the National Minimum Wage uplift and wider inflationary pressures. Through careful financial planning, streamlined administrative systems, and targeted funding applications, the Charity maintained a balanced position while continuing to invest in workforce development and the quality of service delivery.

Principal Risks and Uncertainties

During 2024–25, East Kent Mencap operated within an environment of continued uncertainty and economic pressure. The prolonged conflict between Russia and Ukraine, together with instability in parts of the Middle East, continued to disrupt international supply chains and contribute to inflationary pressures. New United States trade tariffs further affected global markets, resulting in increased import costs and higher operating expenses across the UK.

Rising utility prices, persistent inflation, and constraints on public sector budgets have continued to place pressure on the health and social care sector. Recruitment and retention challenges remain ongoing, particularly within specialist and frontline care roles where workforce shortages persist nationally.

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Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Trustees' Report For The Year Ended 30 March 2025

Employees across the Charity continue to feel the effects of the cost-of-living crisis, which has affected morale and household financial stability. Increased supplier and consumable costs have led to higher operating expenditure, requiring careful financial planning and cost control to maintain service quality.

At a local level, changes to council governance and fluctuations in the political landscape have influenced the timing of funding decisions and commissioning priorities. This has required Trustees to monitor developments closely and ensure the Charity remains agile in its financial and service planning.

East Kent Mencap continues to mitigate these risks through prudent financial management, active scenario planning, and regular review of the Business Risk Register. The Financial Business and Investment Strategy provide a framework for maintaining liquidity, reducing debt exposure, and protecting reserves, while the Reserves Policy ensures flexibility to manage unforeseen cost pressures.

Despite these challenges, the Charity remains financially stable and operationally resilient. Trustees and senior leaders continue to monitor global, national, and local developments to safeguard service continuity, protect employees, and sustain East Kent Mencap’s long-term social impact.

Future Plans

What We Will Do in 2025–26

Page 10

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Trustees' Report For The Year Ended 30 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. Governing Document

East Kent Mencap is a Company limited by guarantee governed by its Memorandum and Articles of Association dated 16th September 2019, the Articles of Associations were amended on 12th December 2019 by Special Written Resolution.

East Kent Mencap is a Charity registered with the Charity Commission.

The Charitable Company was entered into the Register of Charities on 15th February 2020.

b. Methods of Appointment or Election of Trustees / Directors

Those who wish to be considered for the post of Trustee / Director within the Charitable Company must registeran interest. Any person willing to act as a Trustee / Director and who is permitted by law to do so may beappointed to be a Trustee / Director by ordinary resolution of the Trustee / Director so that voting can take placeat that meeting. A Trustee / Director shall become a Member upon becoming a Director.

c. Organisational Structure

The Charity is run by a board of Trustees / Directors who meets at least four times a year.

The number of Trustees / Directors is not subject to a maximum but shall not be less than three.

Subject to Article 8 of the Articles of Association, Membership of the Charity shall be open to all people aged 18 years or over (whether with or without a learning disability) who declare their support for and are found in sympathy with the objects.

East Kent Mencap has published its current Governance Structure subject to on-going reviews of effectiveness.

Page 11

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Trustees' Report For The Year Ended 30 March 2025

Pay Policy for Senior Staff

A review of our current structures was undertaken in 2024 to ensure alignment with East Kent Mencap’s evolving operational and strategic priorities. As part of this review a new senior management position was established under the title of Business Administration Manager, strengthening oversight of finance, human resources and administrative systems.

The administrative function was further enhanced through the appointment of a Finance Manager, HR Coordinator and Invoicing Coordinator, improving efficiency and accountability across central operations. Within the operational structure a new Registered Manager was also appointed, reinforcing compliance and leadership within frontline delivery.

The process for determining compensation for key management personnel at East Kent Mencap involves a structured competency framework. This framework evaluates skills, knowledge, and behaviour against specific requirements, with rewards being allocated based on achieved outcomes. To ensure fairness and competitiveness, our pay structure is externally benchmarked at local and national levels. This rigorous approach to compensation aligns with our commitment to transparency, equity, and excellence in talent management.

d. Policies Adopted for the Induction and Training of Trustees / Directors

Trustees / Directors are made aware of their responsibilities by dialogue with existing Trustees and a copy of the Charity Commission booklet on trustee responsibilities. Due to the nature of our work, an Enhanced DBS check is required (updated every three years), and two references are obtained.

East Kent Mencap is dedicated to equipping its Trustees with a comprehensive understanding of their roles and responsibilities. Our approach involves utilising the locally sourced DELTA e-learning package, covering essential training areas such as safeguarding, governance, effective communications, and policy training (including Prevent and British values) tailored to individuals supporting those with learning disabilities. Additionally, our trustees benefit from first-hand insights from current trustees during induction. This collaborative learning environment ensures a well-rounded understanding of how charities operate and the importance of appropriate participation and promotes informed and effective leadership within the Charity.

e. Wider network

East Kent Mencap is affiliated to National Mencap through a Membership Agreement 2007-2009 (England & Wales).

Affiliation agreements have been retained under review with Mencap’s 20/20 plan.

There is little impact on East Kent Mencap policy as these are generally in line with Regulatory, Statutory or Legal responsibilities.

f. Risk management

Policy and procedure documentation is in place to cover organisational structure and decision-making processes. These policies are constantly updated and added to as soon as a need is recognised. Risk management is constantly reviewed by all Employees involved, and written documentation in place.

East Kent Mencap has appointed Peninsula Business Services Ltd as consultants on Health & Safety matters.

Page 12

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Trustees' Report For The Year Ended 30 March 2025

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditor

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

Auditor

The auditor, UHY Hacker Young, has indicated willingness to continue in office. The designated Trustees have proposed retaining the auditor at a meeting of the Trustees.

Approved by order of the members of the board of Trustees and signed on their behalf by:

................................................

Amy Rutland-Gray Chair

Date: 11 December 2025

Page 13

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Independent Auditors' Report to the Members of East Kent Mencap

Opinion

We have audited the financial statements of East Kent Mencap (the 'charity') for the year ended 30 March 2025 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Page 14

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap (A company limited by guarantee)

Independent Auditors' Report to the Members of East Kent Mencap (continued)

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report including the Strategic Report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

How the audit was considered capable of detecting irregularities including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, was as follows:

We assessed the susceptibility of the charity’s accounts to material misstatement, including obtaining an understanding of how fraud might occur, by:

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Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Independent Auditors' Report to the Members of East Kent Mencap (continued)

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Allan Hickie FCA (Senior statutory auditor)

for and on behalf of

UHY Hacker Young

Chartered Accountants Statutory Auditors Thames House Roman Square Sittingbourne Kent ME10 4BJ

Date: 15 December 2025

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Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Statement of financial activities (incorporating income and expenditure account) For the Year Ended 30 March 2025

Note
Income from:
Donations and legacies
4
Charitable activities
5
Other trading activities
7
Investments
8
Other income
9
Total income
Expenditure on:
Raising funds
10
Charitable activities:
11
. Other charitable activities
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted funds
2025
£
1,677
240,781
830
-
-
243,288
151
161,193
161,344
81,944
424,292
81,944
506,236		 Unrestricted
funds
2025
£
5,994
3,063,710
28,487
8,790
729
3,107,710
5,926
2,918,249
2,924,175
183,535
2,606,525
183,535
2,790,060		 Total
funds
2025
£
7,671
3,304,491
29,317
8,790
729
3,350,998
6,077
3,079,442
3,085,519
265,479
3,030,817
265,479
3,296,296		 Total
funds
2024
£
23,360
3,067,082
15,303
3,791
180,485
3,290,021
4,634
3,076,247
3,080,881
209,140
2,821,677
209,140
3,030,817

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 20 to 36 form part of these financial statements.

Page 17

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee) Registered number: 12263702

Balance Sheet As at 30 March 2025

Note
Fixed assets
Tangible assets
16
Current assets
Debtors
17
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one year
18
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one
year
19
Total net assets
Charity funds
Restricted funds:
Restricted funds
20
Unrestricted funds
20
Total funds		 466,320
953,713
1,420,033
(237,490)		 2025
£
2,781,125
1,182,543
3,963,668
(667,372)
3,296,296
506,236
2,790,060
3,296,296		 338,115
822,275
1,160,390
(223,531)		 2024
£
2,829,177
936,859
3,766,036
(735,219)
3,030,817
424,292
2,606,525
3,030,817

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Amy Rutland-Gray (Chair of Trustees)

Date: 11 December 2025

The notes on pages 20 to 36 form part of these financial statements.

Page 18

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Statement of Cash Flows For the Year Ended 30 March 2025

Note
Cash flows from operating activities
Net cash used in operating activities
23
Cash flows from investing activities
Dividends, interests and rents from investments
Proceeds from the sale of tangible fixed assets
Purchase of tangible fixed assets
Net cash (used in)/provided by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
24		 2025
£
162,600
8,790
-
(39,952)
(31,162)
131,438
822,275
953,713		 2024
£
111,419
3,791
305,000
(49,829)
258,962
370,381
451,894
822,275

The notes on pages 20 to 36 form part of these financial statements

Page 19

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap (A company limited by guarantee)

Notes to the Financial Statements For the Year Ended 30 March 2025

1. General information

East Kent Mencap is a private company limited by guarantee incorporated in England and Wales in the United Kingdom (registered number 12263702) . The registered office East Kent Mencap, Foresters Hall, Meeting Street, Ramsgate, Kent, CT11 9RT.

The financial statement are presented in sterling which is the functional currency of the Charity and rounded to the nearest £1.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

East Kent Mencap meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Going concern

The trustees have a reasonable expectation that the Charity will have adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing the financial statements.

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Other trading activities comprise income generated from various fund raising and social events.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

Page 20

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Notes to the Financial Statements For the Year Ended 30 March 2025

2. Accounting policies (continued)

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

2.7 Tangible fixed assets and depreciation

Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Assets in the course of construction are included at costs incurred to date. Depreciation on these assets is not charged until they are brought into use.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Freehold property - 2% on cost
Motor vehicles - 25% reducing balance
Fixtures and fittings - 25% reducing balance

2.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

2.11 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 21

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Notes to the Financial Statements For the Year Ended 30 March 2025

2. Accounting policies (continued)

2.12 Operating leases

Rentals paid under operating leases are charged to the Statement of financial activities on a straight-line basis over the lease term.

2.13 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.14 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

Estimating the useful economic life of tangible fixed assets for the purposes of determining a depreciation rate.

Estimating the carrying value of assets for the purposes of ensuring that this does not exceed their recoverable amount.

Estimating the recoverability of debtors for the purposes of determining whether there is a need for a bad debt provision.

Critical areas of judgment:

There are no significant judgements in relation to the above accounting policies that have a material impact on the financial statements.

Page 22

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Notes to the Financial Statements For the Year Ended 30 March 2025

4. Income from donations and legacies

Donations
Analysis of 2024 total by fund
Income from charitable activities
Income from charitable activities
Analysis of 2024 total by fund
KCC
Housing benefit
Direct payments from members
Grants (note 6)
Transport
Rent from residents
Rent from leased buildings
Local Authority Funding (non KCC)
Other		 Restricted
funds
2025
£
1,677
16,328
Restricted
funds
2025
£
240,781
190,629		 Unrestricted
funds
2025
£
5,994
7,032
Unrestricted
funds
2025
£

3,063,710
2,876,453		 Total
funds
2025
£
7,671
23,360
Total
funds
2025
£
3,304,491

3,067,082
1,970,715
466,803
446,820
240,670
9,389
121,357
9,900
23,975
14,862
3,304,491		 Total
funds
2024
£
23,360
Total
funds
2024
£
3,067,082
1,844,279
489,250
391,208
193,360
9,994
92,277
9,431
24,302
12,981
3,067,082

5. Income from charitable activities

Page 23

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Notes to the Financial Statements For the Year Ended 30 March 2025

6. Analysis of grants received

National Lottery Community Fund - GOLD
Southern Gas Network
Colyer Fergusson
KCC - short break activity grant
TDC Scrapstore
National Lottery Community Fund - Know Your Neighbourhood
Barretts Charitable Fund
Lawson Trust Kitchen
Other Grants
Electrical Safety Fund
Our Digital Health
Thanet Community
Sheerness Town Council Community Grant
Kent Community Foundation
Complex Needs
Barnado's
SEK Microfunding (Thanet)
KCC Funday
KCC Swale Trinity Hub
Frank Brake Community Fund
Queenborough Fishery Trust
Historic England
Shared Prosperity
Ramsgate Town Council Fund		 2025
£
73,286
57,859
30,000
20,598
16,100
13,995
8,300
8,000
5,049
4,830
2,417
1,890
496
-
-
-
-
-
-
-
-
(2,150)
-
-
240,670		 2024
£
100,531
-
-
41,864
-
-
-
-
16,000
-
4,833
-
570
10,000
2,000
5,167
500
300
520
5,000
500
2,500
1,500
1,575
193,360

7. Income from other trading activities

Income from fundraising events

Fundraising
Analysis of 2024 total by fund		 Restricted
funds
2025
£
830
1,280		 Unrestricted
funds
2025
£
28,487
14,023		 Total
funds
2025
£
29,317

15,303		 Total
funds
2024
£
15,303

Page 24

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Notes to the Financial Statements For the Year Ended 30 March 2025

8. Investment income

Deposit account interest
Analysis of 2024 total by fund		 Unrestricted
funds
2025
£
8,790
3,791		 Total
funds
2025
£
8,790

3,791		 Total
funds
2024
£
3,791

9. Other incoming resources

Profit on disposal of fixed assets
Total 2024		 Unrestricted
funds
2025
£
729
180,485		 Total
funds
2025
£
729

180,485		 Total
funds
2024
£
180,485

The profit on disposal of fixed assets in the prior year relates to the disposal of one property in December 2023.

10. Expenditure on raising funds

Fundraising trading expenses

Fundraising trading expense
Analysis of 2024 total by fund		 Restricted
funds
2025
£
151
187		 Unrestricted
funds
2025
£
5,926
4,447		 Total
funds
2025
£
6,077
4,634		 Total
funds
2024
£
4,634

Page 25

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Notes to the Financial Statements For the Year Ended 30 March 2025

11. Analysis of expenditure on charitable activities

Summary by fund type

Cost of charitable activities
Analysis of 2024 total by fund		 Restricted
funds
2025
£
161,193
126,647		 Unrestricted
funds
2025
£
2,918,249
2,949,600		 Total
2025
£
3,079,442

3,076,247		 Total
2024
£
3,076,247

12. Analysis of expenditure by activities

Cost of charitable activities
Analysis of 2024 total		 Activities
undertaken
directly
2025
£
3,063,320
3,059,659		 Support costs
2025
£
16,122
16,588		 Total
funds
2025
£
3,079,442
3,076,247		 Total
funds
2024
£
3,076,247

Page 26

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Notes to the Financial Statements For the Year Ended 30 March 2025

12. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Depreciation
Rates and water
Insurance
Light and heat
Telephone, postage and stationary
Advertising
Sundries
Computer costs
Tenant share of utilities
Vehicle and transport costs
Room hire
Repairs and renewals
Cleaning and house facilities
Activities
Training
Professional fees
Legal fees
Interest and similar charges
Bad debts		 Total
funds
2025
£
2,521,253
87,946
14,219
37,765
52,180
14,041
1,407
22,222
61,592
15,494
23,931
10,265
36,658
31,585
23,546
1,159
44,073
14,045
46,171
3,768
3,063,320		 Total
funds
2024
£
2,516,220
92,885
13,164
35,462
56,516
15,142
1,434
13,256
52,508
14,307
25,019
9,926
34,235
27,989
24,826
1,615
32,042
24,918
53,740
14,455
3,059,659

Analysis of support costs

Auditor's remuneration
Total 2024		 Governance
costs
2025
£
16,122
16,588		 Total
funds
2025
£
16,122
16,588		 Total
funds
2024
£
16,588

Page 27

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Notes to the Financial Statements For the Year Ended 30 March 2025

13. Auditors' remuneration

2025 2024
£ £
Fees payable to the Charity's auditor for the audit of the Charity's annual accounts 16,470 15,912
Fees payable to the Charity's auditor in respect of:
All non-audit services not included above 210 -

14. Staff costs

Wages and salaries
Social security costs
Pension costs		 2025
£
2,283,667
191,899
45,687
2,521,253		 2024
£
2,281,602
189,772
44,846
2,516,220

The average number of persons employed by the Charity during the year was as follows:

Productive Staff
Administrative Staff		 2025
No.
84
21
105		 2024
No.
96
17
113

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2025 2024
No. No.
In the band £70,001 - £80,000 1 1

Key management personnel of the Trust comprise of the Trustees and the senior management team as listed on page 1. The total amount of employee benefits (including employer pension contributions and employer national insurance contributions) received by key management personnel for their services to the Trust was £197,122 (2024 - £198,728).

15. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 30 March 2025, no Trustee expenses have been incurred (2024 - £NIL) .

Page 28

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Notes to the Financial Statements For the Year Ended 30 March 2025

16. Tangible fixed assets

Cost
At 31 March 2024
Additions
Disposals
At 30 March 2025
Depreciation
At 31 March 2024
Charge for the year
On disposals
At 30 March 2025
Net book value
At 30 March 2025
At 30 March 2024
Debtors
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 Freehold
property
£
3,541,194
18,993
-
3,560,187
771,572
71,141
-
842,713
2,717,474
2,769,622		 Motor vehicles
£
50,935
15,377
(14,945)
51,367
26,134
8,108
(14,887)
19,355
32,012
24,801		 Fixtures and
fittings
£
128,972
5,582
-
134,554
94,218
8,697
-
102,915
31,639
34,754
2025
£
358,735
5,697
101,888
466,320		 Total
£
3,721,101
39,952
(14,945)
3,746,108
891,924
87,946
(14,887)
964,983
2,781,125
2,829,177
2024
£
235,960
4,269
97,886
338,115

17. Debtors

Page 29

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Notes to the Financial Statements For the Year Ended 30 March 2025

18. Creditors: Amounts falling due within one year

Bank loans
Trade creditors
Other taxation and social security
Other creditors
Accruals		 2025
£
78,559
16,472
41,847
33,550
67,062
237,490		 2024
£
86,994
15,795
37,214
33,686
49,842
223,531

19. Creditors: Amounts falling due after more than one year

2025 2024
£ £
Bank loans 667,372 735,219

The aggregate amount of liabilities payable or repayable wholly or in part more than five years after the reporting date is:

Payable or repayable by instalments 2025
£
-
-		 2024
£
212,937
212,937

The bank loan is secured by a charge over the Charity's freehold property.

Page 30

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Notes to the Financial Statements For the Year Ended 30 March 2025

20. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds
Restricted funds
Housing Property Fund
Thanet Community Fund
Sheppey Community Fund
Canterbury Fund
National Lottery Grants
Short Breaks Grants
Hospital Saturday Fund
Kent Community Fund
Restricted Buildings Funds
Our Digital Health Fund
Sheerness Town Council Fund
KCC Swale Members Fund
Colyer Fergusson
Thanet District Council - Scrapstore
Lawson Trust
Barretts Charitable Fund
Electrical Safety Fund
Southern Gas Network
Other Restricted Funding
Various Restricted Funding Grants
Total of funds		 Balance at 31
March 2024
£
2,606,525
31,254
16,434
18,292
9,222
119,825
6,663
3,358
15,003
133,940
3,423
117
400
-
-
-
-
-
-
11,956
54,405
424,292
3,030,817		 Income
£
3,107,710
-
(260)
-
-
87,281
20,598
-
-
-
2,417
496
1,600
30,000
16,100
8,000
8,300
4,830
57,859
6,067
-
243,288
3,350,998		 Expenditure
£
(2,924,175)
(5,003)
(1,604)
-
(1,538)
(70,041)
(18,118)
(2,313)
(3,560)
(2,920)
(1,452)
(491)
-
(4,213)
(5,795)
-
(187)
(113)
(26,916)
(13,305)
(3,775)
(161,344)
(3,085,519)		 Balance at 30
March 2025
£
2,790,060
26,251
14,570
18,292
7,684
137,065
9,143
1,045
11,443
131,020
4,388
122
2,000
25,787
10,305
8,000
8,113
4,717
30,943
4,718
50,630
506,236
3,296,296

Page 31

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Notes to the Financial Statements For the Year Ended 30 March 2025

20. Statement of funds (continued)

Unrestricted Fund:

General Fund – represents income and expenditure that has not been deemed as restricted in nature and is not designated for any purpose.

Restricted Funds:

Housing Property Fund – Grants received to assist in the purchase of Backler House and Arkley Road. Amounts released annually to match depreciation charge in proportion to amounts funded by grant.

Thanet Community Fund – Funding specifically for projects within the Thanet community.

Sheppey Community Fund – Funding specifically for projects within the Sheppey community.

Canterbury Fund – Funding specifically for projects within the Canterbury community.

National Lottery Community Fund – GOLD – Funding specifically for Getting On with Learning Disability project.

Short Breaks Grants - This funding enables us to facilitate a Saturday Club for Disabled Young People aged between 13 and 18 years old. Through the club, we can allow young people to try new things and develop peer networks and friendships. The Young People take the lead in planning their activities, including getting involved in Community Projects. Parents benefit from much-needed respite while knowing their son or daughter is safe and engaged in an activity they enjoy.

Hospital Saturday Fund - Funding secured for a new hoist for CXN.

Kent Community Foundation - Funding specifically received to review the charity's current administrative systems and identify ways to streamline invoicing and timesheet systems.

Restricted Buildings Funds - Funding initially pledged funding for the restoration of Foresters Hall, the work was completed in 2023, with a much needed new roof and toilets for the listed building.

Our Digital Health Fund - This project collaborates with six national universities and partner organisations to ensure inclusive research addressing intellectual disabilities. Partners provide expertise and shape recruitment, co-analysis workshops, and dissemination, promoting equity, accessibility, and meaningful engagement to achieve impactful research outcomes.

Sheerness Town Council Fund - Funding provided for a litter pick project.

KCC Swale Members Fund - Funding provided for a Moving into Adulthood Event.

Colyer Ferguson - Grant awarded for 'Investing in Young People'. The grant was to develop the employability skills of young people aged 18-25 with a learning disability, learning difficulty or neurodivergence, through bespoke training to build their confidence, independence and well-being.

Thanet District Council - The ScrapStore - Grant from the Thanet District Council Prosperity Fund to employ a part-time employee at the ScrapStore for one year. The income has enabled us to extend our opening hours by 2 days. This has seen the ScrapStore go from strength to strength with an increased customer base, a rise in donations and more opportunities for people with a learning disability to volunteer and develop employability skills.

Barretts Charitable Fund - Funding provided for a kitchen refurbishment project.

Lawson Trust - Funding provided for a kitchen refurbishment project.

Electrical Safety - Funding provided to hold electrical safety workshops.

Southern Gas Network - Grant funding from SGN to provide free energy safety advice to people with a learning disability across East Kent. Dedicated employees have been trained to deliver one-to-one support and energy safety workshops, with all accompanying information materials designed in an easy-read format to improve understanding.

Other Restricted Funding - This category comprises several smaller restricted funds which have been received for specific purposes.

Page 32

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Notes to the Financial Statements For the Year Ended 30 March 2025

20. Statement of funds (continued) Statement of funds - prior year

Unrestricted funds
General Funds
Restricted funds
Housing Property Fund
Thanet Community Fund
Sheppey Community Fund
Canterbury Fund
National Lottery Grants
Short Breaks Grants
Hospital Saturday Fund
Kent Community Fund
Restricted Buildings Funds
Our Digital Health Fund
Sheerness Town Council Fund
KCC Swale Members Fund
Colyer Fergusson
Thanet District Council - Scrapstore
Lawson Trust
Barretts Charitable Fund
Electrical Safety Fund
Southern Gas Network
Other Restricted Funding
Various Restricted Funding Grants
Total of funds		 Balance at
31 March 2023
£
2,478,788
35,422
20,373
18,292
12,694
62,114
6,688
29,146
1,890
5,209
19,736
1,781
120,694
-
-
-
-
-
-
-
8,850
342,889
2,821,677		 Income
£
3,081,784
-
3,468
-
151
100,531
41,864
-
2,000
10,500
-
-
16,000
4,800
4,833
5,167
300
620
520
500
16,983
208,237
3,290,021		 Expenditure
£
(2,954,047)
(4,168)
(7,407)
-
(3,623)
(42,820)
(41,889)
(30)
(532)
(706)
-
-
(2,754)
(1,778)
(1,410)
(4,670)
(300)
(503)
(120)
(247)
(13,877)
(126,834)
(3,080,881)		 Balance at
30 March 2024
£
2,606,525
31,254
16,434
18,292
9,222
119,825
6,663
29,116
3,358
15,003
19,736
1,781
133,940
3,022
3,423
497
-
117
400
253
11,956
424,292
3,030,817

Page 33

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Notes to the Financial Statements For the Year Ended 30 March 2025

21. Summary of funds

Summary of funds - current year

General funds
Restricted funds
Summary of funds - prior year
General funds
Restricted funds		 Balance at 31
March 2024
£
2,606,525
424,292
3,030,817
Balance at
31 March 2023
£
2,478,788
342,889
2,821,677		 Income
£
3,107,710
243,288
3,350,998
Income
£
3,081,784
208,237
3,290,021		 Expenditure
£
(2,924,175)
(161,344)
(3,085,519)
Expenditure
£
(2,954,047)
(126,834)
(3,080,881)		 Balance at 30
March 2025
£
2,790,060
506,236
3,296,296
Balance at
30 March 2024
£
2,606,525
424,292
3,030,817

22. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year
Total		 Restricted
funds
2025
£
312,640
193,596
-
-
506,236		 Unrestricted
funds
2025
£
2,468,485
1,226,437
(237,490)
(667,372)
2,790,060		 Total
funds
2025
£
2,781,125
1,420,033
(237,490
(667,372
3,296,296

Page 34

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Notes to the Financial Statements For the Year Ended 30 March 2025

22. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year
Total		 Restricted funds
2024
£
293,827
130,465
-
-
424,292		 Unrestricted
funds
2024
£
2,535,350
1,029,925
(223,531)
(735,219)
2,606,525		 Total
funds
2024
£
2,829,177
1,160,390
(223,531)
(735,219)
3,030,817

23. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the year (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
(Profit)/loss on sale of tangible asset
Dividends, interests and rents from investments
Decrease/(increase) in debtors
Decrease in creditors
Net cash provided by operating activities		 2025
£
265,479
87,946
58
(8,790)
(128,205)
(53,888)
162,600		 2024
£
209,140
92,885
(180,485)
(3,791)
126,417
(132,747)
111,419

24. Analysis of cash and cash equivalents

Cash in hand
Total cash and cash equivalents		 2025
£
953,713
953,713		 2024
£
822,275
822,275

Page 35

Docusign Envelope ID: 49699FCD-2B07-4BE3-99C9-4DF1B4E98898

East Kent Mencap

(A company limited by guarantee)

Notes to the Financial Statements For the Year Ended 30 March 2025

25. Analysis of changes in net debt

Cash at bank and in hand
Debt due within 1 year
Debt due after 1 year		 At 31 March
2024
£
822,275
(86,994)
(735,219)
62		 Cash flows
£
131,438
8,435
67,847
207,720		 At 30 March
2025
£
953,713
(78,559)
(667,372)
207,782

26. Pension commitments

The group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £45,687 (2024 - £44,846). As at the year end, £17,390 (2024 - £8,454) was payable to the fund at the balance sheet date.

27. Operating lease commitments

At 30 March 2025 the Charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

Not
later
than
1
year
Later
than
1
year
and
not
later
than
5
years		 2025
£
-
-
-		 2024
£
9,411
2,506
11,917

28. Related party transactions

During the year, relatives of some trustees utilised the housing facilities at East Kent Mencap as customers. These transactions were at commercial rate.

29. Breakdown of net movement in funds

Core operational income
Core operational expenditure
Net operational surplus
Gain on property disposals
Net movement in funds per Statement of Financial Activities		 265,479
2025
£
3,350,269
3,085,519
264,750
729		 2024
£
3,109,536
3,080,881
28,655
180,485
209,140

Page 36