REGISTERED CHARITY NUMBER: 229483 for HAVERING LEARNtN DJSABILITY Jan WaEkn"nson & Co. 14 Broadway Rainham RM139YW
HAVERING LE RNIN DI CoDt¢n f the FinaDciai Statements for the Year Ended 30 Se tember 2024 Pge Report of the Trnstees I to 3 Independent Eximln¢r'¥ Report Sttement of FlnAnclal Athvld BAlance Sheet Notes to the Flnanclal St*tern¢ttts 7 11
ABy sOcTy Drt f the Trustees f r the Year Ended 30 The knJste¢s pre8cnt their re1 with th¢ financial sra*mcnts of the charity for the year end¢d 30 September 2024. The tnJsie¢s have adopted the provisions of AcccMJntJtsg and ReE[Ing by Cban"ties.. Ststen)ent of Recommended Pracuce applicabl¢ to charities prepar¥ng their accout)ts in accordance with thc Financial Reporting Standard applicable in th¢ UK and Republic of Ir¢land (FRS 102) (effective l January 2019). OWECTIVES AND ACTIVITIES Objeetlves and alms The Society is a chanty estAblbed for the welf8rq 8nd in th¢ InSts and thancem¢nt Of people with a learning 'sability. Slgnlflcant acdvltles Th¢ main ac¢ivities undertaken for the public b¢n¢fit include the provision of a rnc¢ting place for membeTS to socialis organisation and provision of social clubs {Mon&y Club. Friday Club. s.E."05 Switn8 Club). regular dis6 and outings, Chnstsnas part1, ¢moUonal support and a family holiday home. Trustees ve had re8ard to th¢ guidance issued by the awity COmrtwi on wblic bencfiL Volvnteer8 The Ètctiviiies of the Society are olliy achievable with the help of volunietts who 8re wital in the lety achieving its aims. A signifJ¢an¢ amount of time is given by volunteers in running the Mond&y Club, Friday Club. SE Lions Swimming Club, regular diseos, keeping the socie5 accounts. the upkttp of the Society hall and the Ix)oking5 8nd upkeep of the Socieiy holiday bungalow. as well As hospital visits and other 1vItieS actioned by the Society Welfare Offieer and ]ast but not Icast. thc produeiion and disthbu¢ion of thc society newsletters Thvirx a year. Throughout the year thirty SLX voluntcers gave their tsm¢ to th¢ ¢lub5 for at leasi two attd half IM>urs each session and those involved with the discos give additional tsme in 8eth'n8 up and packing IY equipment and this eould frequently be up to six hours per stssion on a monthly basis. The tNst¢¢s rneet regularly 8ivin8 at le&st six IK>urs a year and those involved in the administration and finen¢¢s of the Society give an additiotd twenty plus hour5 oftheir time on average a w¢¢k. ACHIEVEMENT AND PF.RFORMANCE Charltable attlvltles During 202312024 we achieved the obigctivu and aims by providing the followirtg.. A club for Mcmi to mect and socialise on Monday evenings A club for membets to Me and S18115¢ on altcrnate Fnday eythin Swimming club session on Sattrdays Re8ular Saturday di.scos Cting5 th1¢h includcd tn'ps to the Thutr¢ for th¢ PanN)mime and other $hows. an outing to Southertd and 5wiInining outing to the (enS Theatre for-Christrn&s Mernories" and Dungeness and Hyth¢ st¢am railway tTiP. All trips subsidised fr(Mn donatiOfLS r¢c¢ived into the YAxiety fund% dwirt8 th¢ year Emotional suppori particularly throuth the work carried out by our welfare officer Provision of a holiday bullgalow for th¢ enjoyment of merni and their fat.11¢$ clstMaS parry 2023 for memttJK carers et¢. Weekly Zwm M91¢ sessions and WhatsApp lIS with membm. FINANCIAL REVIEW Flnamcial position At the end of the financial year. thc SoGidy had rcservcs of liquid fvDds invest•J in various intcrESt bcwin8 accounts cnough to sustain the current acÉivitic% f(Trr approximakly 8 years based on year ended 30 septembcr 2024 (excluding large (m¢ off bequests totslling £nil). This excludcs any tre Iwuests that may be Teceived wlll.ch arc unknownluncertain at pyrsenL Pa8¢ 1
rt of the Trust rE Fif4ANCIAL REVIEW Principal funding sourtts Funds are pnncipally raised ftom hiring the owned by the &Kidy. Members aT¢ also asked to contribute towardg the cosLs of (rtrtings and swmmin& plu5 short stay holiday5 at the Greatstone bungalow. Jn 2023, thanks to geTWOllS donations atKI le8acics in the ye4r. thc &Ki¢ty nunaged cover all expellditu out of income received. However in 21r24 costs ¢xce¢dryJ income by £21.014. Reserves pollcy SclE¢ bequests ate separed itito restricted fithds. There were tto rcstrictcd at the fillancl yw ¢Dd. Total r&qetves at the end of the fll)anciai year amounted to £189.702 excluthn8 the markei value of freehold wjpety (estimated to be in excess of £l,O(K),O(K)). The amount of r¢5erves tha¢ can only be realised by disposing of frc¢lwld property alnouttts to £23.727. l¢avm814uid res¢Thes of £165.678. FUTURE PLANS The twstees intend to contsnue with all the attivitses tn 2024Q025 remotely and in FKrson and for th¢ forcsccable future. It 1$ hoped to expand aciiyitie6 further Subject to the financial and human resources available. STRucfuRL GOVERNANCE AND MANAGEMENr Governlng docum¢Dt The chanty is controlled ty its 8overninB docunMi a deed of tnjst and const1w4 an unincorwjrnted chviry. Recrultment and appolntmtnt of new trnstees New trus(e&s ate r¢cNiLed on a purely volwitsry b¥is d each genernl meding and during the year from society membeTship. The expenenee of eXtIng truste4 who also kxovid¢ AssistsJKe on a voluntary bgsi& is F4s1. onto new tsusiees as required. Organlsadonal structure Trnst¢¢$ ar¢ ¢l¢¢t¢d at eo¢h Annuhl G¢n¢ral M¢¢ting for a period of on¢ yw. Th¢ Exe¢utiv¢ Commiltee in¢lud¢5 the following officers.. PKsident. alairperson, Vlcelhalrperso Honorary Secretary. Honorary Treasurerand Honorary WelfAre Officer. The busmess of the Society is mAnagfA by tbe Executive Conunittee. wbich meets not less thdll six limes a year. D¢¢isivns (dk¢n at ¢aoh meeting #re decided by a majority of v(*%. Rlsk m¥JM#gement The tnJstx¥ hav¢ 8 duty to identify 8nd mi¢w the risks to whi¢h th¢ S¢Ki¢ty is ¢xposryl w]d to ensure 8ppropriate controls are in place to provide reasonable &&surance against fraud and error. Major risks have been reviewed and systems have been established to manage those risks. REFERKNCE AND ADMINISTrATtVE DETAILS ReRlitered Chxrity number 229483 Prlnelpal address Victoria Hall YI ViLtoria Road Romford Essex RMI 2LT Page 2
DlSABILrrY Re ttm er TStee3 M]¥ S Killion (Chairperson) Mr B Clern¢nts (President) Mrs G Woods {Hn.Welfar¢ Officer) Mr P O'shea Mrs T O'shea Mrs C Stone Iresiglled 242.24) MrB BUidge (Vice ChairpU) Mrs S Burridge Mrs P Kirby Mrs L For¢]and Mr S Johns (Tr¢&8ur¢r) Mrs K Hamilton Independetst ExamlDer Mrs. Janei A Watkn'nson Jan Warkn"nsotL & Co. 14 Broadway E&scx RM139YW Bankers Nat Wtst Approved by order of the board of tTUStees 21 March 2025 and si1 OD its behalf by: Mrs S Killion (Chairper5cffi)- Tnte¢ Page 3
Ende ndent Examiner's Re Haverin Learnin Disabili rt t the Trustees of Independent evAthlner'i report to the trusteu of H#verlng Learnlng DLs*blltty Socfiety I report to th¢ charity trnstees on my eXamin10n of the aecounL5 of Hav¢ring Learning Disability klery (th¢ Tn¢) for the year ended 30 Septrber 2024. Responslbllltles of report As the charity tsustees of th¢ Tn]5t you a TIble fw the preparation of thc accounts ID ac¢oTdan¢e with the requir of the Charits'es Acl 2011 Cthe Art). T report in res of my ¢x8nunati(n of the TTrs accounts Carri out undex sects.on 145 of the Aet and in carying out my cxaminaiion I have followed ail applteable Th"rediort% given by the Charity Commission under Sectson 145{5)(b) of the Act. Independent exxmkner'J ylaterntnt I have completed my examination. I confJrn] that no matrriai mallers have come to my attcnti(XL in connecti¢)n with the accounting records were noi kep¢ in respect of the Trudas required by Section 130 of the ACL or the accounts do noi accord with those records" or the a¢¢ounts do not comply with the applicable requIrents th¢ fomi #Dd ¢ont¢nt of a¢¢4)wJts 8el Oil¢ in th¢ ChaTits¢$ (Acwunts and R¢ports) R¢gulats'on$ 2(M)8 oth¢r any requirement the accounts ve true and fair view wbich is noi 8 matterc4x6idered as iiAn of an intytits)t ex8miMuon. I have no concerns and have come ac[ no othu mattcrs in connection with the examination to which attention should be drawn in this re[ in ordcr to cnabl¢ a propNwLd¢rstsrwh"ng of the accounts ty be reached. Mrn. Jan¢t A WatkiJk90n Jan Watkinson & Co. 14 Broadwdy Rainham E8sex RM13 9YW 21 March 2025
StaterneDt f Fin4n¢ial ActAvltles f r the Year Ended 3(1 30.9.24 Total fund8 30.9.23 Total funds INCOME AND ENDOWMENTS FROM Dojuts'ons and legacies 9J81 9J81 27.477 Charltable Acdvltle Holiday but]gaiow Swill]ng tings Gift8 and parties 2,0711 4.018 17J37 4J27 1070 4,018 17J37 4J27 2,370 3,522 9,327 4.636 Other tradin8 a¢tiViiics Investment income 449 6.499 449 6.499 3,334 TotAI 44.081 44.081 50.666 EXPENDITURE ON Raising fjjnds 12,021 8,588 Charlt¥bl¢ adlvftles Holiday bungalow Swimming Outings Gitts and parties Welfar¢ gssistance Governanc¢ ¢osts S071 4.1110 35J66 7,612 125 &071 4.1 3SJ66 7.612 125 2,962 3.3110 27,766 7,530 133 745 Tothl 51,104 NET INCOMEIIEXPENDITURE) (21.014) (21,014) {438) RECONCTLIATION OF FUNDS Toial fund5 broughi fornvard 21D,710 210,716 211,154 TOTAL FUNDS CARRIED FORWARD 189,701 189,702 210,716 cowriNUtNG OPERATIONS All in¢orne and expendire has arisen from contitwing activities. The notrs form pwt of thcse fiDancial ststements Page 5
JTY BaiaDce Shee 311.9.24 30.9.23 Notes FIXED ASSETS Tangible assets 24024 24,124 CURRENT ASSETS Debtors at bank 9.267 161,522 6.571 180,875 170,789 187.446 CREDITORS Amounts falling due within one year io Isiji) 1854) NET CURREwf ASSETS 16S678 186.592 TOTAL ASSETS LE&$ cuRRET LIABILITIES 189.702 210,716 NET ASSETS 189,702 210,716 FUNDS UnrtriCted fimds 12 189,702 210,716 TOTAL FUNDS 189,702 210,716 The financial statements were approved by the Bovd of Tnre¢S and authorised for issue on 21 Marth 2025 and w¢re signed on its behalf by. Mrs S Killion { Mr S Johns (Trc&surer)- Th¢ D(ts fom p&t of thtse financi815rot•nents Page 6
iEARNING DISABItirY SOCIETY Note5 to the Financi Statements Year Ended 311 tember 2 AccouNfING POLICIES B%8ls of prep#riDg the financial tements The fInancial stslements of the charity, which is a pthlic lnefit entity under FRS 102, have E¢¢n prepared i accordance with th¢ Chan'iies SORP (FRS 102) 'Accounting and Reportsn8 by Ch8rities'. Ststement of Recommended Practice 41pplicable to charitses preparing their accounts in xcordance with the Financial ReportinLI Standard applicablc in the UK attd RUbliC of Ir¢larwJ (FRS 102) (effective l January 2019),. Financial Reporting Standard 102 The Financial RqK)rting Standard applicable in the UK and Republic of treland, and Chan'iies Aci 2011. The [121 $tat¢ments have been pr¢p8red undcr the bistorical cost Convention. Income All incorne L8 recogni5ed in the Sthtrment of Finan¢iAi Activities once the charity has entitlemertt to th¢ funds. it is probable th¥ th¢ income will be [e1Ved and the noUn1 catt be measur reliably. Exptndlthr¢ Liabilities are re¢ogDised as ex"1)JIt SLK)n there Ès a lep] or n$1ve obligatiott ctsmmilt the drity to that expendibjre, il is Probable thai a transfer of economic benefits will b¢ rwuiTed in settlement and the amount of the obligation can k mwured reliably. EXndl"ll1[e is &ted for on an accjuals b&sis and has b¢¢n c18ssified under headings that awcgatr ail cosl related to the Ca80ry. Wher¢ Costs cannot be directly attributcd to parli¢uiar headings they have been all(Thted a¢iivitics on a basis consistent th ihe usc of TanRible flxed #uets Depreci¥lion IB provided at thc following TJtrS in ordu ¢0 write off erth &4set over its ¢stimated usthl Fre¢hold properfy Fixtures, fittin8s & equipm¢ni . in a¢¢Ord with the prop 25•/0 on rvlucin8 balance TAxAtlon The charity is exernw from tax on its charitable xts"vtties. Fund Unrestricted hJlld$ ¢8n Ix u8ed in a¢cord3 with the clwitsble objectives at the di8cfdion of the trustees. Restricted fjjnds can onty be wed for partieulxr r¢stricd pU[wJ within the objects of the tharity. Restrictions arise Wh plfi¢d by the donor or when funth are Taised for particutsr rtsth¢ted PUfFrf)5¢8. Further explanation of the naDre and of exh fund is included in the notes fo the financtal statcmcnts. DONATIOF4S AND LEGACIES 30.9.24 30.9.23 Donatio Subscriptions Hall hite 3,426 iQ5 20.563 60 6.854 9J81 27.477 As detailed in the rem th¢ ch8rity wou]d not bc wbl¢ to continue its cjwitsble activiti&s without the help of volwiteers. Dctsiled timesheets are not nmintsilled for volunteas and the valu¢ of tiny volw)teered is not included in the accounts, but at minimum wage thi5 is &slimated have a value in wxcess of£75,IKX). continued...
HAVERING lIARNG DISABILrrY SOCIETY c Stxtements- tODthI tetD f rth Y rEnd OTHER TRADING ACmqTIES 30.9.24 30.9.23 Fundraisin8 eveDts 449 Fundraibing illcome has been generatrd by holdin8 raffles at amiuai pty events.. Raffl¢ In[¢ r¢c¢Av from 8laT disc( is ]ld in iTKome ftom gifis aDd parties and amounts lo £1,112. 39.24 30.9.23 tkposit account interest &499 3,334 AUDITORS'I INDEPENDENT EXAMINER'S REMUNERATION 30.9.24 30.9.23 Ftts payable to the chan'tys Ind¢t Examiner forTeview and prothrtion of the thaTity5 fmancial sr4r¢ments 582 TRUSTEES, REMUNERATION AND BENEFITS There were no ITh. remunemion or other benefits for the year ended 30 Septanber 2024 nor for the yeor end 30 S¢pt¢mber 2023. Trysttts, Expens&s were reimbursed ts l trustee th'n8 the year to cover travel costs (milea8e/fuel and toll costs) in running and mairttathitig the Charitys FfCWli¢s ¢t¢. Su¢b ¢xpenses attwurtt¢d to £307 12023.. £1051. The Charity Carried out 8 dethiled insurw miew w th¢ y¢8r 8Dd ¢xnded insurdn¢e ¢ov¢r trus¢e¢s generally in thcir rolcs. TANGIBLE FIXED ASSETS Fixturts, fittings & equipment Freehold Totsls COST At l Oci(thr 2023 and 30 SeptemiKr 2024 23,727 13J53 31980 DEPRECIATION At l October 2023 Charg¢ for year 12057 12,857 99 At 30 Septetnber 2024 IU56 12956 NET BOOK VALUE AI 30 S¢p¢anb¢r 2024 23,n7 297 24.024 At 30 Septernber 2023 23,727 396 24,123 Page 8 cmtinued...
C LEARNIN sABrry -Note f r the Year Finanelal Stateme - continued tember 21124 TANGIBLE FIXED ASSETS- CODtlnued Included in com or vaiuaTion of land and buildings is freehold land of £23.727 (2023 - £23,727) which is not depreciate Freehold pmptrty includc5 the hall atVictOTia Rorf Romford and bungalow at GTtatstone. A valuation was professionally carried out in a¢¢ordance with tnjstees instructiLmS in 2010 for the hall and 2015 for th¢ bungalow ad the following valu(¥ detrrnlined.. Hall ai Victoria Road £470,(MKI Bungalow ai Greatstone £210,0(KJ In the ttvstees, opinion th¢ curr¢nt value of the hall would be in exctss of £1 million ATh1 the bungalow in excess of £350,000. Whilst rental inwme is received from prop¢rties, the main hall is ths¢d for Ch meetings on a r¢gular basis and the bung&low is av[b]e for subsidisryj lei to members artd their families only. DEBTORS: AMOUNTS FALLtNG DUE WITHIN ONE YEAR 30.9a4 30.9.23 Other dcbto rlday club fvnd SwimFnillb¥ club fid Pr¢pallents 670 2.670 1.567 183 4.821 5,786 9,267 6.571 CASH AT BANK 30.9.24 Totsl filnds 30.9.23 Total fun(ts Bank current a¢¢oun¢ Bank deposil account Carnbridge and Coumies Chanty bank 9.928 10,21)4 81112 53578 44,504 25.169 78,725 32,477 T81 I6122 180,875 Page 9 continued...
HAVERING LEARNING DISABILrrY s(KIErY Notes to_the Flnxnclgl St4temeDts- contll f(tyr the Y Ar En er 21124 io. CREDITORS: AMouNfs FALLING DUE wrrHIN ONE YEAR 30.9.24 30.9.23 &iii 854 ii. AI¥ALYSIS OF NET A&SETS BETWEEN FUNLK8 30.9.24 Total fimds 30.9.23 Toral fimds Fixed assets CuTrent as5¢ts Current liabilities 2U24 1711789 (5,111) 24,024 170,789 24,124 187,446 1854) 189,702 189,71J2 210,716 12. MOVEMENT IN FUNDS Net movemerti in fi]nds Ai 1.10.23 At 30.9.24 Unrestrlctod fuThds General fvnd 210,716 (21,014) 189,702 TOTAL FUNLKS 210,710 (21,014) 189,702 Net movement in funds, irKlwled in the aiwe are aB follow8.' Incoming Mov¢m¢ni in funds expended Unre5trlcted fund$ Gcneral nd 44,081 (65,095) (21,014) TOTAL FUNDS 44.081 {65.095) (21.1114) CIMDp#r*tlves for movement In funds Net movement ID fiu)ds At 1.10.22 At 30.9.23 Unrestrlctcd fundg Gcneral fvnd 211,154 {438) 210.716 TOTAL FUNDS 211,154 1438) 210,716 Page 10 contiIiued...
HAVERING LEARNING DISABILITY Notes to the Financ f r th Year Ended 30 S tember 2024 12. MOVEMENf IN FUNDS. £oTrlinued Compardtive Detmovement in fimds. inchKled in the alM)ve are as follows: Illwmillg Resources Moven)¢nt in fijnds Tlnrestrleted funds Gcneral fund 50,666 151.104) (438) TOTAL FUNDS 50.666 (51.104) (438) A cutTent year12 months and Prior year 12 months ¢ombin¢d wjsitioti follows.. Net At 1.10.22 movement in funds At 30.9.24 unrtrIC¢Cd fvndl Gerterdl fijnd 211.154 (21.452) 189,702 TOTAL FUNDS 211.154 (21.452) 189,702 A current year 12 months and pricr year 12 months Combin net mOvN in fiyth, includ¢d in th¢ Abov¢ are a5 follows.. Resourtts Movement resources expended in funds Unregirlcted funds 94.747 (116.199) (21,452) TOTAL FUNDS 94,747 (116,199) (21,452) 13. RELATED PARTY DISCLOSURES There were no related party transxt10% for the year enskd 30 2024. Pa8ell