REGISTERED CHARITY NUMBER: 275561
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Keynsham & District MENCAP Society
Tony Dicker & Co Chartered Accountants 29 Courtenay Road Keynsham Bristol BS31 1JU
Keynsham & District MENCAP Society
Contents of the Financial Statements for the Year Ended 31 March 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 | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
Keynsham & District MENCAP Society
Report of the Trustees for the Year Ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees continue to adopt 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).
RESERVES
The board of Trustees has agreed to amend our Reserves Policy so that we aspire to maintain a general level of funding at or near 70% of annual running costs.
The Property Reserve should stand as we still hope that the Society will be able to acquire property both for HQ/office space as well as an area from which to run some weekly clubs.
REPORT ON THE YEAR
The year ending March 2025 has been challenging once again, with a continual need to find imaginative ways to raise funds whilst monitoring and controlling our running costs. Despite our efforts, this year’s challenges have resulted in a cash deficit.
We have also struggled to recruit the number of individuals required to run our various clubs and we continue to advertise for paid roles, and more volunteers who do an outstanding job of keeping our clubs going and making them a fun place to be for all.
The Society has seen the arrival of 3 new Trustees this year. However, we are always hoping to expand our knowledge base further and would welcome any additional candidates to join the board.
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 275561
Principal address
44 Bath Hill Keynsham BS31 1HG
Trustees
R Pocock Ms K Dawson Ms C Davis A Marchant Ms K Tyack Ms C Lloyd Ms H Thompson Ms J Powell
Independent Examiner
A R Dicker FCA Tony Dicker & Co Chartered Accountants 29 Courtenay Road Keynsham Bristol BS31 1JU
Page 1
Keynsham & District MENCAP Society
Report of the Trustees for the Year Ended 31 March 2025
Approved by order of the board of trustees on 2 June 2025 and signed on its behalf by:
........................................................................ Ms J A Powell
Trustee
Page 2
Independent Examiner's Report to the Trustees of
Keynsham & District MENCAP Society
Independent examiner's report to the trustees of Keynsham & District MENCAP Society
I report to the charity trustees on my examination of the accounts of Keynsham & District MENCAP Society (the Trust) for the year ended 31 March 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:
-
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
-
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.
A R Dicker
A R Dicker FCA
The Institute of Chartered Accountants in England and Wales
Tony Dicker & Co Chartered Accountants 29 Courtenay Road Keynsham Bristol BS31 1JU
Date: 3 June 2025
Page 3
Keynsham & District MENCAP Society
Statement of Financial Activities
for the Year Ended 31 March 2025
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations, grants, subscriptions and legacies 113,681 Investment income 2 1,190 Other income - Total 114,871 EXPENDITURE ON Raising funds and operating costs 3 98,112 Other 2,938 Total 101,050 NET INCOME/(EXPENDITURE) 13,821 RECONCILIATION OF FUNDS Total funds brought forward 160,443 TOTAL FUNDS CARRIED FORWARD 174,284 |
Restricted funds £ 60,742 - - 60,742 95,405 - 95,405 (34,663) 66,424 31,761 |
31.3.25 Total funds £ 174,423 1,190 - 175,613 193,517 2,938 196,455 (20,842) 226,867 206,025 |
31.3.24 Total funds £ 217,854 599 - |
|---|---|---|---|
| 218,453 | |||
| 192,687 5,785 |
|||
| 198,472 | |||
| 19,981 206,886 |
|||
| 226,867 |
The notes form part of these financial statements
Page 4
Keynsham & District MENCAP Society
Balance Sheet
31 March 2025
| Unrestricted funds Notes £ FIXED ASSETS Tangible assets 6 1,956 CURRENT ASSETS Debtors 7 9,832 Cash at bank and in hand 180,069 189,901 CREDITORS Amounts falling due within one year 8 (17,596) NET CURRENT ASSETS 172,305 TOTAL ASSETS LESS CURRENT LIABILITIES 174,261 NET ASSETS 174,261 FUNDS 9 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ - - 31,764 31,764 - 31,764 31,764 31,764 |
31.3.25 Total funds £ 1,956 9,832 211,833 221,665 (17,596) 204,069 206,025 206,025 174,261 31,764 206,025 |
31.3.24 Total funds £ 2,607 11,913 221,641 233,554 (9,294) 224,260 226,867 226,867 160,443 66,264 226,867 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 2 June 2025. and were signed on its behalf by:
.............................................
Ms J A Powell Trustee
The notes form part of these financial statements
Page 5
Keynsham & District MENCAP Society
Notes to the Financial Statements for the Year Ended 31 March 2024
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.
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.
2. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Deposit account interest | 1,190 | 599 |
continued...
Page 6
Keynsham & District MENCAP Society
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
3. RAISING FUNDS AND OPERATING COSTS
Raising donations and legacies
| Staff costs Insurance Light and heat Telephone Postage and stationery Sundries Fundraising costs Holidays Activities Rent and hire charges Motor, travel & accommodation Refreshments Subscriptions Advertising Depreciation |
31.3.25 £ 95,405 1,629 1,832 2,209 2,152 952 - 12,662 33,363 27,927 10,314 1,645 1,335 1,441 651 - 193,517 |
31.3.24 £ 88,170 1,480 1,738 3,619 3,312 1,316 1,284 23,503 29,333 26,485 8,245 665 2,328 340 869 192,687 |
|---|---|---|
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Raising funds and operating costs NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward Donations, grants, subscriptions and legacies Investment income Other income Total |
Unrestricted funds £ 110,302 9,709 150,734 119,412 98442 599 - - - 120,011 98,442 |
Restricted funds £ 88,170 10,272 56,152. 217,854 599 - 218,453 |
Total funds £ 198,472 |
|---|---|---|---|
| 19,981 206,886 |
continued...
Page 7
Keynsham & District MENCAP Society
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
| 5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | - continued | |
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||||
| funds | funds | funds | ||||
| £ | £ | £ | ||||
| TOTAL FUNDS CARRIED FORWARD | 160,443 | 66,424 | 226,867 | |||
| 6. | TANGIBLE FIXED ASSETS | |||||
| Plant and | Motor | Computer | ||||
| machinery | vehicles | equipment | Totals | |||
| £ | £ | £ | £ | |||
| COST | ||||||
| At 1 April 2024 and 31 March 2025 | 10,197 | 23,816 | 3,359 | 37,372 | ||
| DEPRECIATION | ||||||
| At 1 April 2024 | 9,720 | 21,907 | 3,138 | 34,765 | ||
| Charge for year | 119 | 477 | 55 | 651 | ||
| At 31 March 2025 | 9,839 | 22,384 | 3,193 | 35,416 | ||
| NET BOOK VALUE | ||||||
| At 31 March 2025 | 358 | 1,432 | 166 | 1,956 | ||
| At 31 March 2024 | 477 | 1,909 | 221 | 2,607 | ||
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||||
| 31.3.25 | 31.3.24 | |||||
| £ | £ | |||||
| Other debtors | 99 | 99 | ||||
| Prepayments | 9,733 | 11,814 | ||||
| 9,832 | 11,193 | |||||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||||
| 31.3.25 | 31.3.24 | |||||
| £ | £ | |||||
| Trade creditors | - | 985 | ||||
| Other creditors | 17,595 | 8,309 | ||||
| 17,595 | 9,294 |
continued...
Page 8
Keynsham & District MENCAP Society
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
9. MOVEMENT IN FUNDS
| Unrestricted funds General fund Property Fund Restricted funds General fund - restricted Property fund -restricted TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Property Fund Restricted funds General fund - restricted TOTAL FUNDS |
At 1.4.24 £ 75,388 85,055 160,443 41,424 25,000 66,424 226,867 Incoming resources £ 114,871 - 114,871 60,742 175,613 |
Net movement At in funds 31.3.25 £ £ 13,821 89,209 - 85,055 13,821 174,264 (34,663) 6,761 - 25,000 (34,663) 31,761 (20,842) 206,025 Resources Movement expended in funds £ £ (101,050) 13,821 - - (101,05) 13,821 (95,405) (34,663) (196,455) 20,842 |
|---|---|---|
Comparatives for movement in funds
| Unrestricted funds General fund Property Fund Restricted funds General fund - restricted Property fund -restricted TOTAL FUNDS |
At 1.4.23 £ 65,884 84,850 150,734 31,152 25,000 56,152 206,886 |
Net movement in funds £ 9,504 -205 9,709 10,272, - 10,272 19,981 |
At 31.3.24 £ 75,388 85,055 |
|---|---|---|---|
| 160,443 41,424 25,000 |
|||
| 66,424 | |||
| 226,867 |
continued...
Page 9
Keynsham & District MENCAP Society
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
9. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds General fund - restricted TOTAL FUNDS |
Incoming resources £ 120,011 98,442 218,453 |
Resources Movement expended in funds £ £ (110,302) 9,709 (88,170) 10,272 (198,472) 19,981 |
|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Property Fund Restricted funds General fund - restricted Property fund -restricted TOTAL FUNDS |
At 1.4.23 £ 65,884 84,850 150,734 31,152 25,000 56,152 206,886 |
Net movement in funds £ 23,325 205 23,530 (24,391) - (24,391) (861) |
At 31.3.25 £ 89,209 85,055 174,264 6,761 25,000 31,761 206,025 |
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Property Fund Restricted funds General fund - restricted TOTAL FUNDS |
Incoming resources £ 234,677 205 234,882 159,184 394,066 |
Resources Movement expended in funds £ £ (211,352) 23,325 - 205 (211,352) 23,530 (183,575) (24,391) (394,927) (861) |
|---|---|---|
continued...
Page 10
Keynsham & District MENCAP Society
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 11
Keynsham & District MENCAP Society
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| Detailed Statement of Financial Activities for the Year Ended 31 March 2025 |
||
|---|---|---|
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations, grants, subscriptions and legacies | ||
| Grants received | 60,742 | 98,442 |
| Membership | 3,543 | 3,374 |
| Holidays | 17,296 | 22,840 |
| Sports club | 1,862 | 8,664 |
| Other income | 3,165 | 3,600 |
| Fundraising events | 10,300 | 12,680 |
| Sensations Gateway Club | 4,638 | 3,463 |
| Radstock Junior Gateway Club | - | - |
| Saturday Club | 1,001 | 1,513 |
| Musicman project | 6,099 | 6,375 |
| Club 25 income | 8,398 | 6,945 |
| Boccia Club | 1,170 | 845 |
| Social events and outings | 10,916 | 12,652 |
| Go Explore club subs | 2,166 | 2,972 |
| Donations | 43,127 | 33,489 |
| 174,423 | 217,854 | |
| Investment income | ||
| Deposit account interest | 1,190 | 599 |
| Other income | ||
| Gain on sale of tangible fixed assets | - | - |
| Total incoming resources | 175,613 | 218,453 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Wages | 95,405 | 88,170 |
| Insurance | 1,629 | 1,480 |
| Light and heat | 1,832 | 1,738 |
| Telephone | 2,152 | 3,619 |
| Postage and stationery | 952 | 3,312 |
| Sundries | 1,316 | 1,316 |
| Fundraising costs | - | 1,284 |
| Holidays | 12,662 | 23,503 |
| Activities | 33,363 | 29,333 |
| Rent and hire charges | 27,927 | 26,485 |
| Motor, travel & accommodation | 10,314 | 8,245 |
| Training | - | - |
| Refreshments | 1,645 | 665 |
| Subscriptions | 1,335 | 2,328 |
| Advertising | 1,441 | 340 |
| Plant and machinery | 119 | 159 |
| Motor vehicles | 477 | 636 |
| Carried forward | 193,462 | 192,613 |
This page does not form part of the statutory financial statements
Page 12
Keynsham & District MENCAP Society
| Detailed Statement of Financial Activities | ||
|---|---|---|
| for the Year Ended 31 March 2025 | ||
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Raising donations and legacies | ||
| Brought forward | 193,462 | 192,613 |
| Computer equipment | 55 | 74 |
| 193,517 | 192,687 | |
| Support costs | ||
| Governance costs | ||
| Independent Examiners fees | 990 | 600 |
| Professional and other fees | 796 | 4,269 |
| Bank charges | 1,152 | 916 |
| 2,938 | 5,785 | |
| Total resources expended | 196,455 | 198,472 |
| Net income/(expenditure) | (20,842) | 19,981 |
This page does not form part of the statutory financial statements
Page 13
Issuer
Issuer Tony Dicker Ltd Document generated Fri, 24th Oct 2025 16:44:27 BST
Document fingerprint 043b3218ca8445a3fcb377e9fa0f387c
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Ms Judy A Powell - Signer (52eaa8e077b663068b63fda31a947b8e) Tony Dicker - Signer (d57b1bff53d7e5b1b6bf8a65becfa953)
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Envelope generated with fingerprint b39dd23d467e5fbdd4211ea3f9231906 (35.176.231.177) Document generated with fingerprint 043b3218ca8445a3fcb377e9fa0f387c. (35.176.231.177) Ms Judy A Powell has been assigned to this envelope. (35.176.231.177) Tony Dicker has been assigned to this envelope. (35.176.231.177) Envelope generated Sent the envelope to Ms Judy A Powell for signing Document emailed to party email Ms Judy A Powell viewed the envelope (86.162.205.241) Ms Judy A Powell signed the envelope (86.162.205.241) Sent the envelope to Tony Dicker for signing (86.162.205.241) Document emailed to party email Tony Dicker viewed the envelope (92.233.117.240) Tony Dicker viewed the envelope (172.186.9.0) Tony Dicker viewed the envelope (92.233.117.240) Tony Dicker signed the envelope (92.233.117.240) This envelope has been signed by all parties (92.233.117.240)