Charity rcgistration niimb¢r'. 262437 Hillingdon South Society For Mentally Handicapped Children Ajinual Report and Financial Stateinents for the Year Bnded 31 July 2025
Contents (continued) Referencc and Administrative Dctails Trustccs, RepoTI lttdependent Exaininer's Repoi"t Statsment of Financial Aclivilies Balance Slieet Notes to tlie Finarttial Sialement5 6t0 11
Reference and Administrative Details Trustees Mr Peter Sliackleton Mrs Sai"a Brown Ch2rlty Reglstradon Number 262437 Prlncipal Office Moorcroft Social Centr¢ Harlinglon Road Hillingdon Middle5CX UB8 3HD Independent Examiner Stei'ling Grove Accountallls Limited Fawley Hou56 2 Regatta Place MJrlow Road BouiDe End Buckinghainshire SL8 STD Pagc I
Trustees, Report The trnstees preSet the annual repoit togeihei. wstli the financial statement5 of the charity for the ycar ended 31 July 2025. Objectlves And Actlvities Objécls and aiiiix The obje¢L of th6 charity is to incie8se public &warene85 and understanding of the problems of the meiit&lly handicapped so as to se¢wr pi'ovision for thein alld CoDunenS.ate with their needs. tliis is achieved tbroiigh chaiilable work being Caled on, by or undei. the direction of the SOGi¢ty, as thc twstees shall see fit from time to tiine. Piiblic benefil We offer itlief to people with lening disabilities through tbc provision of help attd sup1.[ for thell), their families, d¢pendeiits and carers. We piovidc or 3SSlSt in the provision of fa¢ilitie5 for theiL LrGI"eation, with the object of improvillg their qualkty of life. The trusiees collflrin tliat tliey have complied witli tlie requirements of section 17 of tlie Charities Act 2011 to havt diie r6gai'd to the piiblic benefjt guidance PLiblislied by tlie Charity Commission for England and Wales. FÉnthne1211'eview Policy oil reséi'ves Mie cliarity ha5 a rescive policy to maintain a level of rtdS for non-budgeted expenditure includitlg any last-resort need to close-down ilie scheme and wind up tlie cli3rity in an organised and debt-fi'ee indtmer. Thea r¢port wa5 appiY)ved by the tttystees of the tlwity OL) .. ttd signed on its behalf by.. Mrs Sata Blown Trustee Pag¢ 2
Independent ExamKner's Report to the trustees of Hillingdon South Society For Mentally HaThdieapped Cblldren iepoit to the hiistees orl my sxamiiialion of the aG¢ounts of Hillingdol) South SoGiety Foi. Metktally Hadicapped Cliildirn for the year ended 31 Jiily 2025. Responslbilitle$ and basi5 of i'eport As the chatity ttU5tets of Hillingdott South Society Foi Mentally Handicapped Childrell you are responsible for th¢ preparation of the accoillLls iii a¢¢oidallce witb the i"eqllirem¢nts of the Cbaiities A¢L 2011 ('die AGt'). I iepoit ill I£SPeGt of my exarllinatioll of the Hillingdott Soiitb goGLety Foi Mentally l.Iandicapped ChildL"eu'8 arLounts caiyied out linder section 145 of tlJe 2011 AGt ajd in ¢anying out IDY exainii)ation I have followed all ti)¢ applicable DireLlions given by tlie Cliarity Conunissiott lllld6t section 145(5llb) of the Act. Indepedent examiller's statement I have Gompleted my examination. I ¢onfinn tILat no material matt•s have coine to my attcntioJ coDnection with tbc exaTninatioTL giving rne wise to beli¢ve tknat in atty KKWterial respecl.. a¢coullting iecords wsie noi kept in iegpect of Hillingdon Soutb Sooiety For Mcntally HaodiGapped cliildi.en as Teqllired by section 130 of tlie AGt', or 2. tIL¢ aCcolt8 do llot accwd with th05c I'eco1s. 01 3. tlie accounts do Dot Goinply witb ti)e accoiintillg reqiiii"einent8 ¢onceLTing the foTm aTJd Content of a¢¢ounlS sel out tlie Cl)aritits {Ac¢allllls alld Rttpoitsl Regulations 2008 otb¢i' thall any requirement that the accoiinls give a 'tNe and fail view, whiGh is not a rnatter consideTeA a8 paTt of au independtut examination. I have no Collc5 atsd havc colne acLOSS no other nwttexs in ¢oJThection witb the ex•nillatiotk to wbich attention should be drawn tbs's repoit ordw to enable a PLOPBL d¢tanding of th¢ accoullts to be Leachcd. GiallDi Pitlro Ajnasallli FCCA Stling Grove A¢coullt2llts Limited Fawley House 2 Regatta Place Mallow Road Boiirne Bud<ingbamsliirG SL8 STD D¢.. Page 3
Statement of Financial Activities for the Year Ended 31 July 2025 Total 2025 Uni'estricted Restyleted Note Income V4nd Eiidoivments fi'om: DollalioDS and legacies Charitable activities Investment income 18,871 67.317 230 18,871 85,817 230 18.500 Total incotne 86,418 18,500 104.918 Exp¢ndlture on: Cbaritable activitkes Oth¢L' experldituie {20,923) (31.322 {5,9001 120,8231 31,3221 Total expenditure Net movement in funds 52,245) (5.9001 158.145 34,173 12.600 46,773 Recon¢lliation of funds Total funds brought fornvard 191,147 4.686 195,833 Total fiinds carTied forward 12 225,320 Unrestrlcted runds 17.286 Re5trieted fund5 242,606 Total 2024 Note Income and Enduivments from: Donations and legacies ChatStable activities Investment income 9,682 64,189 282 9,682 72.689 282 8,500 Total income 74,153 8,500 82,653 Expenditure on: Chai'itablc #¢tivities Olljei. expe[Jdile Tol81 exp¢nditure 122,2571 25,8371 13,814) 126,071) 25.837 48,094 3.814 51,9081 Net income 26.059 4,686 30,745 Net movemellt in fvnds 26.059 4,686 30.745 RecoThtillatioD ot'lund$ Total fi)lld5 bi"ought foiwaTd Total fvnds cari'icd fonvai'd 165,088 165.088 12 191,147 195,833 All of the charity's aclivilies derive from continuing operations during the above iwo periods. The ftinds bi"eakdown for 2024 18 shown in not¢ 12. The notes on pages 6 to I I Fo[1 an integral part of tIse financial statemujts. Pagc 4
(Registration nllmber: 262437) Balance Sheet as at 31 July 2025 2025 2024 Note Currenl assets Debtors C&sh at bartk and in hand 871 197,210 10 243,398 243,398 198.081 Creditors: Amounts fglling due wlthin one year 792 2.2481 Net gssets 242,606 195.833 Fllnds of the charity: Restrleled income funds Restricted funds 17,286 4.686 Unre5trlcted income funds UniEStTl¢ted funds 225 J20 191,147 Total funds 12 242,606 195,833 The finaiic al statements on pages 4 to I I were approved by thc tiustees, and authorised for issue on and signed on thsiT behalf by.. Mrs Sara Bi'omm TrLL8tee The notes oll pages 6 to I I forni an integral part of thc5e financial stateTn¢ftts. Page S
Notes to the Financial Statement5 for the Year Ended 31 July 2025 l Accounllng policits Statement Of compliance Tlie finallcial slatcmellls have been prepared in ac¢oi'dance with the second edition of the Cbarilies Stateinenl of Recommended Praelice issued in Oclobei. 2019. the Financial Rewrting Standard appli¢able in th¢ United Kit]gdom and Rei)ublic of li"eland IFRS 1021 and the Chaiities Act 2011. Bas1$ of pi'epai'atio Hillingdon Soutli So¢iety For Mertlally Handicapped Children meets the definition of a piiblic bcnefit cntity under FRS 102. Tlje #¢¢oiints {financial stat¢Tncrtts) have been prep#i"ed iindei. the histoi'ical Gost convention with lten recognised at Gost or transa¢tion value llllle5S OtheLVlj8e stated in the iel¢vant note(s) to these accouLIts. In¢ome and endoivments Incoine from chaiitable activities includes income recognised as earned {as the related goods or 5crvices provided) under conttact or wliei"¢ enlitleniciit to grant funding is subject to specific peyfoi'inance conditions. Grant income included in this category pi'ovides funding to supporl PL"ogrdmnie actsvitics and is recogllised wheie Iliere is ¢nlJilement, certainty of Ltceipt and tlie amount can bt mea5UTed willi 5u(firient reliability. Doiiatioiis lliid legllttés Doiiations and legacies are L"e¢ognised on a receivable basi5 when receipt is probable and the ainount can be reliably measured. Gi'4Als receiyAble Giants are recognised when tb¢ charity has entitleinent to the fLdS and any conditions linked to th¢ grarLts have been met. Wliere peiformaDce cotLditions are attached to the grant alld ale yet to be mel, the income is re¢ogni8ed as a liability 8iid included on the balance sheet as deferrcd income to bc released. Iiive51111É111 ipicowie Dividends are iE¢oglli5ed once the dividetjd has been declared and notification IS been iEeeived of the dividcnd due. Expcndlture Liabilitics ale re¢ognised as soot] as there is a legal oi. con%lrnctive obligation cotnmitting the cliarity (o tlie ¢xpcndituie. All expendilre is accoiiiiled for on an acernals basi5 and has been c12ssifJed under headings that aggregate all tosts related to tlie category. Cliaritable expenditure comprise5 those c051s inciirred by tlie cliarity in the deliveiy of it8 actTrvilies and serviGes foT Ils benefiGiai"ies. It includes both costs that be allocated directly to such activities and thos¢ costs of an indiitct naiure ne¢egsaiy to SllPPOrt tliein. Support costs Support costs illGlude ceDtral funclioiis and have b¢cn allocated to activity tost categories on a basis consisterlt with the use of iEsources, for examplE allocating property costs by flooi" aieas, oi. per ¢apita, staff costs by the tinje 5pettt and othcl" tosts by their usage. Page 6
Notes to the Financial Statements for the Year Ended 31 July 2025 (continued) Taxatio The charity is considered to pass the tests set out in Pai?gL?pli I Schedule 6 of the Finance Act 2010 aDd theiefore it n)eets tlie defsnition of a charitable coiDparty foj. UK ¢orpoialion tax purpose8. Ac¢ordingly, tlJe clJarity is potentially exempi fioin taxation in respect of income or capital gains icceived within calegoi'ies ¢ovcred by Chapter 3 Part I l of the Corporation Tax Act 2010 or Se¢tion 256 of the Taxalion of Chargeable Gains AGt 1992, to the exlejit tlial such iiicomc or gains arc applied exclusively to cliaTltablc piirptk%es. DepYeuAtion and Ort#t10 Depitcialion is pi'ovided on tangible fixed assets 50 as to wtite off the Cost or valuation, less any estimated idual valu& over their exptcted useful ecoiiomic life as follows.. Asset cliss Motor vehicles Depreciation method and rate 25/0 Leducin8 balan Res¢&rch and developmtnt Reseairli and development expendittirc is written off as incutted. Trade debtors Trade debtors are amounts due from Customer5 for merchandise sold or services pfonCd iti the OTdirtary course of business. Trade debtors are I"ecognised initially at the ttansacti0sJ price. Tliey are sllbsequenlly measured at amortised cost using the effective iiitci'cst Jnethod, less provision for i]npaim)ent. A provision for tlie iinpairmellt of trade debtors is established when tlieie is objective evidence that the cliai.ity will not be able to collect all ainoun15 diie according to the oiigit)al l¢rms of the receivables. Cgsh and cash equivalents Cash attd cash equivalellls Gompiise ¢ash on hand. Trade credltor5 air obligatiot]s lo pay foi. goods OT services tliat have been acquii.ed sn th¢ ordinary couise of business from supplieis. Accounts payable ai"e classified as CUTrent liabilities if the does not liave an unconditional l'ight, at the end of the i"epoiting pei"iod, to defer settl¢met]t of tlie creditOT for ai least twclve months after tlie i'eporting date. If tliere is an uiicoiidition31 right to defer settlenietlt for 8t least Lwelve I01[18 after the iEpoitlllg dale, tliey are presented as non-currcnt liabilities. aiE re¢ogllised initially At the tsansaction prkce and subsequently me88ured at amortised cost iisitig the effeGtiv¢ interest method. Fllnd structure Unj'estriclcd iiicome ndS are general fuhds that are available foi use at thc tru$teGs dis¢iElion in fvrtherance of thc obj¢¢tives of the charity. Restricted income funds are tliosts donated for use in a paitLGu1. area or for specific piirposes, the ll86 of wlis¢h is re5ti'icted to that area or piiip05C. Page 7
Notes to the Financial Statements for the Year Ended 31 July 2025 (continued) 2 Income fi'om donxtions and leg&cles Unrestricted funds Geneyal Total 2025 TotY41 2024 Donations atld legacies., DollaLions from Itdividuals 18,871 18,871 9,682 18,871 18.871 9.682 3 1ncon]e from chai.ItAble actlvlties Unrestrleted funds Gtnei'91 Restrlcted fullds TotAI 2025 Total 2024 Bus ninning SubscriptLOIL Fundiaising Holiday5 Swimjning pool Misc income 8,500 8,500 395 661 4,351 71,747 163 8,500 148 1,064 4,955 58,022 395 661 4,351 61,747 163 10,o(x) 67.317 18,500 85,817 Unrestricted fuDds Cenei'al Restricted fllnds Total funds Bus nillnirtg Subscriplion Fiindraisin8 Holidays Swimining pool Misc incoinc 8,500 8,500 395 661 395 661 4,351 61,747 163 4,351 71.747 163 10,000 Total for 2025 67,317 18,500 85,817 Total for 2024 64,189 8,500 72,689 Page 8
Notes to the Fillancial Statements for the Year Ended 31 July 2025 (continued) 4 Investment Income Unrestrieled fllnd5 General Total 2025 Total 2024 Interest receiwdble and siinilai income. Interest Teceivable OD bank dep0511s 230 230 282 5 Expelldlture on chai'ltable aetivities Unrestrlcted Total 2025 Total 2024 Genei'al Restricted Note Bu5 Tl]J]nitl8 Holidays Swimining pool Allocated support Costs 5,900 5,900 3,814 442 21,244 19,218 19,218 1,705 571 20,923 5.900 26.823 26,071 6 Other expenditure Unrestricted funds Geneval Total 2025 Total 2024 Note Premise5 ¢0sts Othei iEsoiiires expended 28.015 3,307 28,015 3,307 31,322 22,350 3,487 31,322 25,837 7 Trustees remunerAtion and expenses No trustees. noi. any peitsons conneGtcd witli tli¢m, have ieceived at)y iemuneration from thc chaiity diiring the year. Page 9
Notes to the Financial Statements for the Year Ended 31 July 2025 (continued) 8 TaxgÈioD Tlie charity is a registCLrd charity and ss IherefoiE exempt from taxation. 9 DebÉor5 2025 2024 Trade debtors 871 10 Cash and cash equlv*lents 2025 2024 Cash atbank 243,398 197,210 11 Creditors: amounts fallTng due wÉthin one year 2025 2024 Trade Creditors 792 12 Funds Balance at I Au2USt 2024 IDcomlThg resources Re50urce$ expcnded Balance at 31 July 2025 Unrestricted lunds General 191,147 86,418 (52,245) 5,900 225,320 Restricted fund5 4,686 18,500 17,286 Total fund5 195,833 104,918 158,145) 242,606 BAlance at I August 2023 IncomSng resources Resources expended Balallce al 31 Jiily 2024 Unresti'icted Genci'al 165,088 73,711 {47,652) 3,814 191.147 Restricted 8,500 4,686 Total fund5 165,088 195,833 The specific PULposes for which the fiLtMls are to bc applied Ale as follows.. liesttirted funds comprise of a Bus iwnning setvice fimd alld Hydrotherapy pool fund. P2g¢ 10
Notes to the Financi21 Statements for the Year Ei nded 31 July 2025 (continued) 13 Analysls of net gssets behveen fund$ Unrestricted funds General Total funds #t 31 July 2025 Current assets Current liabilities 243,398 792 243,398 792 Total net assets 242,606 242,606 Unrestricted fuiids Gcncrgl Total funds at 31 July 2024 Cun"ent assets CUtl liabilitie8 198,081 2.2481 198,081 2.2481 To(21 net assets 195,833 195,833 Pagell