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 preSe￿t 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 Ca￿led 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 le￿ning disabilities through tbc provision of help attd sup￿1.[ 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
Ha￿dicapped 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.
Indepe￿dent 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¢ aCcol￿t8 do llot accwd with th05c I'eco1￿s. 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 Collc￿￿5 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
St￿ling 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[Jdi￿le
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 tI￿se 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 fL￿dS 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 I￿S 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 expendi￿lre 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 p￿fon￿Cd 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 I￿0￿1[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
CU￿t￿l liabilitie8
198,081
2.2481
198,081
2.2481
To(21 net assets
195,833
195,833
Pagell