**REGISTERED CHARITY NUMBER: 224373**
## **Report of the Trustees and**
**Financial Statements for the Year Ended 30 September 2025**
**for**
## **Darlington Mencap Society**
Surge Accounting 23 Woodland Road Darlington Co. Durham DL3 7BJ
**Darlington Mencap Society**
**Contents of the Financial Statements for the Year Ended 30 September 2025**
|||**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||
## **Darlington Mencap Society**
## **Report of the Trustees for the Year Ended 30 September 2025**
The trustees present their report with the financial statements of the charity for the year ended 30 September 2025. 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 aims**
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 to prevent learning disabilities for the public benefit and to advance religion amongst persons with a learning disability.
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. “learning disability” means any developmental disability of the mind and any associated condition howsoever caused and whether mild, moderate or severe.
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable activities**
The Charity continues to operate successfully with Trustees playing an active role in overseeing the management of the Club. Our volunteers are such an asset to the club, and I am delighted that we continue to deliver a valuable service to our members.
We continue to receive enquiries for membership and attract new members. We have been delighted to welcome so many new members this year.
Our volunteers have delivered themed nights, and we have increased the frequency of live band nights. We have received a number of favourable comments from our members who thoroughly enjoy the activities.
Property issues and renovations have been a key focus for the Trustees. Plans are underway to install solar energy systems and to upgrade our heating. General maintenance of the building will be an ongoing priority.
The upstairs games room, which was not being used has been re-purposed to accommodate an Arts and Crafts club ran by Darlington Borough Council.
The Trustees have considered the guidance produced by the Charity Commission on the provision of public benefit and they confirm that public benefit has been provided by the range of activities as described above.
## **FINANCIAL REVIEW**
## **Financial position**
The financial position for the year shows net incoming funds of £51,635 and total outgoing resources of £75,183. With funds brought forward from last year of £503,270 the total funds carried forward are £478,996. The Trustees consider the financial position of the charity to be stable.
## **Reserves policy**
It is the policy of the charity to try to build up unrestricted funds, which are free reserves of the charity, to a level that equates to approximately 3 - 6 months unrestricted expenditure. This will provide sufficient funds to cover management and administration support costs and any emergencies that may arise from time to time.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
224373
Page 1
## **Darlington Mencap Society**
## **Report of the Trustees for the Year Ended 30 September 2025**
## **Principal address**
Salters Lane North Darlington Co. Durham DL1 3DT
## **Trustees**
A J Scott Mrs S Hemsley J K Ramsay C Bowes A Mather Ms A Gilligan M Hemsley Mrs J Edmonds Ms P Todd
## **Property Holding Trustees:**
Michael Helmsley
As the charity is unincorporated, property is held by ‘Holding Trustees’ appointed by the Executive Committee under Clause 12 of the September 2008 constitution.
## **Patrons:**
Heather Carnell (Life Vice President)
## **Governing Document:**
The Charity is operated under the rules of its constitution adopted 12 October 1963 and amended on 29 April 1992, 15 March 2006 and 24 September 2008 and is unincorporated.
## **Independent Examiner**
Surge Accounting 23 Woodland Road Darlington Co. Durham DL3 7BJ
Approved by order of the board of trustees on 10 June 2026 and signed on its behalf by:
A J Scott - Trustee
Page 2
## **Independent Examiner's Report to the Trustees of Darlington Mencap Society**
## **Independent examiner's report to the trustees of Darlington Mencap Society**
I report to the charity trustees on my examination of the accounts of Darlington Mencap Society (the Trust) for the year ended 30 September 2025.
## **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:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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.
M Chrichard FCCA
Surge Accounting 23 Woodland Road Darlington Co. Durham DL3 7BJ
10 June 2026
Page 3
## **Darlington Mencap Society**
## **Statement of Financial Activities for the Year Ended 30 September 2025**
|**2025**
**Unrestricted**
**fund**
Notes
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**2,356**
Other trading activities
2
**13,512**
Investment income
3
**35,767**
**Total**
**51,635**
**EXPENDITURE ON**
Raising funds
**75,183**
Other
**726**
**Total**
**75,909**
**NET INCOME/(EXPENDITURE)**
**(24,274)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**503,270**
**TOTAL FUNDS CARRIED FORWARD**
**478,996**|2024
Total
funds
£
7,839
12,488
31,763|
|---|---|
||52,090|
||48,395
854|
||49,249|
||2,841
500,429|
||503,270|
The notes form part of these financial statements
Page 4
## **Darlington Mencap Society**
## **Balance Sheet 30 September 2025**
|**2025**
**Unrestricted**
**fund**
Notes
**£**
**FIXED ASSETS**
Tangible assets
6
**349,672**
**CURRENT ASSETS**
Stocks
7
**600**
Cash at bank and in hand
**129,448**
**130,048**
**CREDITORS**
Amounts falling due within one year
8
**(724)**
**NET CURRENT ASSETS**
**129,324**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**478,996**
**NET ASSETS**
**478,996**
**FUNDS**
9
Unrestricted funds
**478,996**
**TOTAL FUNDS**
**478,996**|2024
Total
funds
£
350,398
600
154,244
154,844
(1,972)
152,872
503,270
503,270
503,270
503,270|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 10 June 2026 and were signed on its behalf by:
A J Scott - Trustee
The notes form part of these financial statements
Page 5
**Darlington Mencap Society**
## **Notes to the Financial Statements for the Year Ended 30 September 2025**
## **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 income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery
- 25% on reducing balance
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **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.
Page 6
continued...
**Darlington Mencap Society**
## **Notes to the Financial Statements - continued for the Year Ended 30 September 2025**
## **2. OTHER TRADING ACTIVITIES**
## **3.**
|Sale of refreshments
**INVESTMENT INCOME**
Rents received
Deposit account interest|**2025**
**£**
**13,512**
**2025**
**£**
**33,846**
**1,921**
**35,767**|2024
£
12,488|
|---|---|---|
|||2024
£
31,708
55|
|||31,763|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024.
## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
||Unrestricted|
|---|---|
||fund|
||£|
|**INCOME AND ENDOWMENTS FROM**||
|Donations and legacies|7,839|
|Other trading activities|12,488|
|Investment income|31,763|
|**Total**|52,090|
|**EXPENDITURE ON**||
|Raising funds|48,395|
|Other|854|
|**Total**|49,249|
|**NET INCOME**|2,841|
|**RECONCILIATION OF FUNDS**||
|Total funds brought forward|500,429|
|**TOTAL FUNDS CARRIED FORWARD**|503,270|
continued...
Page 7
**Darlington Mencap Society**
## **Notes to the Financial Statements - continued for the Year Ended 30 September 2025**
## **6. TANGIBLE FIXED ASSETS**
|**TANGIBLE FIXED ASSETS**||||
|---|---|---|---|
|**COST**
At 1 October 2024 and 30 September 2025
**DEPRECIATION**
At 1 October 2024
Charge for year
At 30 September 2025
**NET BOOK VALUE**
At 30 September 2025
At 30 September 2024|Freehold
property
£
**345,557**
**-**
**-**
**-**
**345,557**
345,557|Plant and
machinery
£
**6,700**
**1,859**
**726**
**2,585**
**4,115**
4,841|Totals
£
**352,257**|
||||**1,859**
**726**|
||||**2,585**|
||||**349,672**|
||||350,398|
|Included in cost or valuation of land and buildings is freehold land of £345,557 (2024 - £345,557)
depreciated.
**7.**
**STOCKS**
**2025**
**£**
Stocks
**600**
**8.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2025**
**£**
Trade creditors
**124**
Other creditors
**600**
**724**
**9.**
**MOVEMENT IN FUNDS**
Net
At
movement
1.10.24
in funds
£
£
**Unrestricted funds**
General fund
**503,270**
**(24,274)**
**TOTAL FUNDS**
**503,270**
**(24,274)**|which is not
2024
£
600
2024
£
1,372
600
1,972
At
30.9.25
£
**478,996**
**478,996**|
|---|---|
continued...
Page 8
**Darlington Mencap Society**
## **Notes to the Financial Statements - continued for the Year Ended 30 September 2025**
## **9. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
**51,635**
**TOTAL FUNDS**
**51,635**
**Comparatives for movement in funds**
At
1.10.23
£
**Unrestricted funds**
General fund
500,429
**TOTAL FUNDS**
500,429
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
52,090
**TOTAL FUNDS**
52,090|Resources
Movement
expended
in funds
£
£
**(75,909)**
**(24,274)**
**(75,909)**
**(24,274)**
Net
movement
At
in funds
30.9.24
£
£
2,841
503,270
2,841
503,270
Resources
Movement
expended
in funds
£
£
(49,249)
2,841
(49,249)
2,841|Resources
Movement
expended
in funds
£
£
**(75,909)**
**(24,274)**
**(75,909)**
**(24,274)**
Net
movement
At
in funds
30.9.24
£
£
2,841
503,270
2,841
503,270
Resources
Movement
expended
in funds
£
£
(49,249)
2,841
(49,249)
2,841|
|---|---|---|
|||2,841|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At
1.10.23
£
500,429
500,429|Net
movement
in funds
£
(21,433)
(21,433)|At
30.9.25
£
478,996|
|---|---|---|---|
||||478,996|
continued...
Page 9
**Darlington Mencap Society**
## **Notes to the Financial Statements - continued for the Year Ended 30 September 2025**
## **9. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|103,725|(125,158)|(21,433)|
|**TOTAL FUNDS**|103,725|(125,158)|(21,433)|
## **10. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 30 September 2025.
Page 10
**Darlington Mencap Society**
## **Detailed Statement of Financial Activities for the Year Ended 30 September 2025**
||2025|2024|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|**2,356**|7,839|
|**Other trading activities**|||
|Sale of refreshments|**13,512**|12,488|
|**Investment income**|||
|Rents received|**33,846**|31,708|
|Deposit account interest|**1,921**|55|
||**35,767**|31,763|
|**Total incoming resources**|**51,635**|52,090|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Rates and water|**2,632**|3,784|
|Insurance|**809**|1,500|
|Light and heat|**9,479**|10,353|
|Telephone|**84**|307|
|Postage and stationery|**113**|38|
|Cleaning|**5,623**|6,488|
|Club co-ordinator|**-**|60|
|Repairs and renewals|**44,509**|15,643|
|Parties and outings|**2,264**|1,482|
|Sports club equipment|**-**|109|
|Cost of refreshments|**9,010**|7,966|
|Accountancy|**600**|600|
|Sundry expenses|**60**|65|
||**75,183**|48,395|
|**Other**|||
|Depreciation of tangible fixed assets|**726**|854|
|Total resources expended|**75,909**|49,249|
|**Net (expenditure)/income**|**(24,274)**|2,841|
This page does not form part of the statutory financial statements
Page 11