2023-03-31-accounts

local me cap in Kirklees OtIVoted, Inspired, Mencap in Kirklees Financial Statements Year Ended 31 March 2023 Charity registration number.. 702494 Company registration number. 2428994 111 ACH17WS9 0211212023 COMPANIES HOUSE A07

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Mencap in Kirklees Financlal Staten*nts Year Ended 31 March 2023 Contents Pag9 Chanty Reference and Administrative Detw"Is Truslees'Annu81 Report (Including Direcforn. Report) Independent Auditorfs Report Statement ofFinanGialActivib8s (Induth"n9 Income and Expenditure Account) Balance Sheet 2-12 13-16 17-18 19 Statement of Cash Flows 20 Notes lo the Financial Slatem&nts 21-38

Mencap in Kirklees Charity Reference and Administrative Detals Year Ended 31 March 2023 Charity reglstration number 702494 Company registration number 2428994 Trustees Linda Wrigley- Elected Chair Jill Robson- V￿e Chair Angela Bradshaw - Secretary Anthony S Horsfall David Birch Chlef Executivg Catherine Wood Dirnctor of Business & Finance Joe Spencer Règistered offlce Independence House Holly Bank Road Lindley Huddersfiekl HD3 3LX Auditor Wheawill & Sudworth Limited 35 Weslgaie Huddersfield HD1 1PA Solicitor Oakley House 1 Hungerford Road Huddersfield HD3 3AL Bankers National Westminster Bank plc 8 Market Place Huddersfiehj HD12AL

Mencap in Kirklees Truslees, Annual Report (Includlng Directors Report) Year Ended 31 March 2023 The Trustees present their report and the audited financial slalements of the charity for Ihe year ended 31 March 2023. The trustees have adopted the provisions of the Stslement of Recommended Practice ISORPI "Accounting and Reporting by Charities" IFRS 102} in preparirKJ the annual report and financial slalements of the charity. The charity constiiutes a p¥Jblic benefrt entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Rewrting by Charities- Stslemenl of Recommended Practice applicable to charitses preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 102) published in October 2019, the Charities Acl 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from October 2019. Trustees of the charity The directors of the charitable company are ils trustees for the purposes of charty law. The trustees who have served during the year and sinee the year end were as follows.. Linda Wrigley Jill Robson AwJela Bradshaw Anthony S Horsfall David Birch lappoinled 28 Awil 2022) The charity holds an indemnity insurance policy on behalf of its trustees, delails of the cost is included in note g lo the financial stslements. Senlor Management Team Chief Executive C Wood Director of Business & Finan¢e J Spencer Objectives and activltles In 2022 the Board of Trustees reviewed our Mission Statement and Values Our vision is- For people with a leaming disability to live Ihey best lrfe tw)ssibl8. Our mlsoion: We will SUPFMxi peopk with a Igaming disabilty to fvtfii their potential and lead healthy. happy, and Meaningful Ibves. We will involve people we supwJrL Iheir fanllies, staff. and other stakeholders in the support we provide. We will ¢ampaKJn for change and improveff*nt in the lives of p80ple with a learning disabilty We will continualty develop the 5UPk￿ we provide. We will continue io be innovative. resFonsive. and effectNe to meet changing needs. We will run a well-managed organ￿allOn whith provides excellent value for money.

Mencap in Klrklees Trustees, Annual Report (Including Directors Report) Year Ended 31 March 2023 Objectlvès and actlvltles {contlnuedl Our values: We are passionate about emFthvering and respecting people We are inclusive We adapt and respond wth new #Jeas We are positive in our work and are the best we can be We are kind in everything we do We womote powtNe ways of thinking ab)ul feaming dtsability Oui People: We will onty recruit staff who share our values and who can demonstrate their commitment to providing outstanding care and sUp￿t. We will provrde OPFXYtunities for staff members to develop their kTh)wledge through supervision. training. and support. Mencap In Kirklees We are: Motivated, Inspired, Kind Our core values: Motivated We are motNated when developing new ideas. Inspired We are insyred to ￿a￿￿e everyone we sUp￿t to make creatNe life choices We promote positive ways of thinking about learniThJ disabilty • Kind We empower, I￿l￿de and respe¢t people We are person-cenlered Activlties Mencap in Kirklees ￿￿O¥ideS SUPF*yI f¢Y people aged 18+ wilh a leaming dIsa￿.1ty. The SUpp￿t we provide ranges from advice and informats"on, befriending and social and leisure activf(ies, and day services as well as 24 hour 8 day support provided in residential care and supp(xted living. Most of the support we provide is

Mencap in Klrklees Trustees, Annual Report (Including Directors Report) Year Ended 31 March 2023 Objectives and activities (conlinued funded by Kirklees Council cofflmi$5ioned contracts, bul we also provide suprth funded by Direct Payments wilh so￿￿ support grant funded or paid for by those using the service. Ensuring our Work dèliv•rs our aims We plan our work over a three-year perk* with ¢)ur business plan updated annually to review what has been achieved and plan work over the next three years. Achievements are measured against the benefits they have brought to the people who use our services and these are established through annual quality and satisfaction surveys. We have referred lo the guidance contained in the Charity Commission's general guidance on public benefit when carying out our review and in planning future activities. Public benefit ststgment When prepariTh3 the charity's vision and missKin statemenl for the year arKI plarning our aclNities, the trustees have considered the Charity CorrmissM)n's general guidance on publiG benefit. Achlevements and perforrnan This financial year we have grown our supFx)rted living support offer significantly supporting 12 more people INing in 4 properties in North Kirklees_ This has enabled us to reduce the impact following the loss of income due lo the closure of Castle Hall in March 2022. This year we were pleased to secure several grants that enabled us lo provide support to our colleagues at a time of increased budgetary pressures. We were also pleased lo secure a £6,000 grant to enable us to fund Yoga al our day services. This is a popular activity with people we support arKI has enabled a reduction in falls due lo increased mobility because of the sessions. We worked together with Umbrella Yoga. a Communty Inlerest Company lo provide these sessions. Servlces: Supported Living Ser¥i¢e Al the close of this financial year the service was supporting 26 people with a learning disability to live wi their Iwin homes. We have one place following Ihe sad death of a person we supported. We now support people at 9 addresses in a mixture of single tenancies and shared houses. Their support is commissioned by Kirklees Council through a framewrxk contractwhereby indiv￿ual packages of support are offered lo specialist learning disability Pfoviders. Our supwrted living has grown in 2022 as we now support 6 people who used to reside at Castle Hall and from 27th June 2022 support a further 6 people who reside in 2 properties in Mirfield. Supported LiviThJ is now the majority service type for us. In the coming financial year, we have scheduled in a review of the services and its finances to maximise the opportunities the new larger service brings. We have also reviewed and extended the management structure to reflect the growth in the service. 1 Widorfa Road Residenlial Home Six people are supported al our CQC registered residential horne in Lockwood. Huddersfield. Five people have their own bedrcx)ms and 2 shared bathr￿M$. lounge. arKJ dining kitchen area, and the sixth is a self- eontained flat where one person lives semi-indeperKJenlty- ￿1 the placements are funded through the local authorty. and we have no vacancies al present. The people we support enjoy various activities such as keep rit. so¢ial clubs and our More2Do seNice. The 6 people who live here are aging and we will need to explore options for increasing access to the upper floor_ We are asking OT and physio to assess the building lo explore if a lift may be possible or if building on downstairs bedrooms might be feasible. All options would then need funding to be sourced and agreement from the ￿nd￿rd. 100 Pennine Crescent Resldential Home Eight people are supported at our CQC registered residential home in Salendine Nook. Huddersfield. The property comprises a 2-storey house. with six bedrooms (four upstairs and hvo downstairs) in the main house with a bvo bedroomed level access buThJalow attached. All e￿h1 places are occupied and are funded by

Mencap in Kirklees Trustees. Annual Report (Including Directors Report) Year Ended 31 March 2023 Achievements and perforniance (contlnued) Kirklees Council wilh some addrtional NHS CHC funding for one person. There is no agreement yel from Kirklees Council {foTmerly Kirklees Neighbourhood Housing) lo modemise the building, bul il would benefit from improvements and additional space. There is a lovely atmosphere at the property bul there is ? lack of comff#Jnal space Ihal could be imwoved wilh the necessary funding and support from the landl￿d. Arena Day SeNl¢e This service operates three days a week IWed,Thu,Frs1 from Jo Cox House in Bauey and everyone who attends pays through a direct payment. 11 is aimed at younger people wilh a learning disability who can travel lo and Irom the service independently. The servKe has capacity for 14 places per day. The team have been working in partnership with focal community groups lo be part of a range of consultations. In addition, Super Tuesday is homed at Jo Cox Hose on a Tuesday and provides leisure an(1 education opportunity lo people who do not reach eligibility criteria for k)cal aulhonty funding. Branches Day Servicè Branches is based in Balley. Ncth Kirklees. The learn provKle support five days a week for pgjple aged over fty years who have a learning disability. The serv(ce Is provided through a block contract with Kirklees Council that requires us to offer up lo 18 plates per day and we have a small number of people who pay by direct payments arKI self-fund. Branches members enjoy of activtties from bowling, cycling, exercises, arts and crafts, SFrt)rts centre aclNitI'es. gardening. visits to the cinema and walking and the service is always open to other ideas arKI suggestions. The team work in partnership with other organisalions including Umbrella Yoga and HTFC. We were happy lo relain the contract for the SerV￿e when il was tendered earlier this year. Waverley Hall Day SeN4ce Waverley Hall is based in Huddersfield and supp(%ts adu￿$ with a leaming disability. The service is provhled through a block contract with Kirklees Council that offers 40 places per day, and we have a small number of people who pay by direct payments and self-fund. The team 81 Waverley Hall support people aged 18 and the above offers a level access environment wrth enough space for all the members to enjoy fU￿illIng and meaningful activities both in centre or out and aL￿ul in our local community. This year they have a new manager and are building on their community partnerships. They have recently been working with Huddersfield University and Umbrella Yoga. More2Do The service is led by its members who pay a small charge to attend planning meetings anLI who decide where to go, what they would like lo do both locally and. on their day trips and weekends. away. The a¢lNilies are all chosen by the people who attend. We were thrilled to receive lundirKJ from the National Lottery and are delighted that the National Lottery have confirmed an extensron lo the project until March 2025 to enable us lo use the grant funding flexibly as Ihe Covid pandemic had a dramatic effect on how often the group could meet and therefore a surplus on regular funding built up. The team are so pleased and busy planning activities for the coming months. Social & Lelsure groups The Huddersfield based social groups are keep fil on a Tuesday and a leisure club (m a Wednesday both held al Wavertey Hall. Currently there is not the demand to open on the other evenings. Anecdotally we ère told" people we support are struggling financially to attend more scKial events. We will continue to che¢k out the demand for Ihese services and respond accordingty. Super Tuesday and Friendcap are sc¢ial and educational groups held on a Tuesday and Friday evening respectively. at our Jo Cox House venue. The services are subsidised by me￿aP in Kirklees, but the members contribute towards costs. We were fortunate to receive grant funding to March 2023 from former Kiiklees Council Community Plus lo support Ihe costs of running Super Tuesday as w8 recognise how important they are to those who attend. Many of the people who attend INe alone. and we are often the only professionals they see. We are often the first people who can support wilh community-based safeguarding issues e.g. uckooing etc. so are determined lo retain these clubs. if possible. financialty- We will need to seek further

Mencap in Kirklees Trustees, Annual Report {Induding Directors Report) Year Ended 31 March 2023 Achievements and perforTnance {contbnuod) grant funding this year. Seeking grant fuThJing can be challenging as many fund5 have a ¢eiling on tumover thresholds lor who they fund which is a challenge for us. Volunteers Al Mencap in Kirklees we have several pecwe who volunteer to work in serv￿$ such as Arena. Frtendcap. Super Tuesday and More2Do. We need lo recruit more volunteers for the benefits they bring to people we support and have had some success this year. We have a Coordinalorwho manages the volunteering process, and this is having 8 Posltive impact. Continuing to grow our hKJhly valued volunteers will remain one of our objectives in the next financial year. Genèral review Our CQC regislered supported living and resKlential SerY￿eS have remained fully operational during the pandemic. All our day services are now fully reopened. We have stsrted to support people lo enjoy holidays again and they are enjoying a more sctiable lrfe again which is so gc#)d lo see. The management and staff have done their vlmost to keep our servKes operational and safe over such a long and difficult period arKI had a negative impaet on staff morale as they have not fell valued on a natsonal level since the pandemic. We thank them all for their continued effort and support which has been second to none. We secured 2 Household Support Grant's durin9 2022 that enabled us to provide some additional SUPFK)rt to staff who are slruggling financially. Most of the seNices we delNer are under contract to KIrk￿eS cour￿11 and they have paid the full value of the contracted serV￿eS even where these services have been operating al reduced capacty during the pandemic. During the year we were successful in securing a grant to purchase first year licensing for digital social care records. We were pleased to secure the grant as il has covered not only the purchasè of the software for a year but also paid for training sessions and additional hardware too. Unfortunately. the funding was reslrscted lo CQC registered services only arKJ we will need to assess the positive impact before deciding as lo whether lo roll this out to our non CQC registered services t￿. We introduced a fulty online training system last year to enable staff to undertake their mandatory training more flexibty- While there were some inibal glitches the online Iraining is now working effectively. Online training requires stsff lo be away from providing support for significantly le$5 lime than with face-to-face training. Our offices are grourKI flcmy with level access throughout and an ￿eSsIble toilet wh￿h is imwrtanl when people we support visit. The Spa￿ modern. flexible. cost effective and will be more suitable for our future needs. With the successful adoption in hybrK1 working for office-based stsff. we are planning to further reduce the size of our offices to reduce central costs. During 202212023 we spent 2 separate days with our Board undertakiTh3 a full SWOT analysis of all our services, reviewing our organisalional context dtxument. and determining our strategic direction. We reviewed the business plan and updated it. We are now working on Ihe business plan for the coming 3 year$ starting Irorn October 2023. CQC are developing a new strategy for inspeclions based on risk F￿rIleS of services. A5 a resuti. the￿ visits have decreased lo us since this new system was intrThYuced, parmy as a response io Covid. Neither of our 2 remaining care homes were inspected on site during this financial year bul we do receive monthly desktop inspection aeknowledgments that infomis us whether they feel the need to visit. They are also still requiring Ihe Provider Inforniat￿n Retum to be completed which we do. Our supported livirMJ is overdue inspection. and we awail that any time soon.

Mencap in Kirklees Trustees, Annual Report (Including Dlrectors Report) Year Ended 31 March 2023 Achievements and perfonnance (continued) In February 2023 we were reassessed by ISOQAR and retained the ISO 9001 quality award for 'the management and eo-ordinalion of services. advice & support lo people wrth a learning disability and their carers,. We also successfulty retained our CHAS accredited status during the year. Future plans Our priority as we enter the next financial year will be to focus on Sustainab￿ funding f(* all our services. We will invest in support to help us attain grant funding where il appropriate. We will aim lo further consolhlate our work with l.T. systerr6 to reduce our reliance on expensive paper-based systems. We are already implementing Digital Social Care Records IDSCRI following a successful grant application. Our move lo outsource HR administrabon has proved to be generalty effective and we will look to seek n￿re opportunities to reduce central costs by outsourcirvj where apFwopriale. Following our strategic work where we created SWOTS for each servte we have allotsled some funding to enable minor improvements in services wth the greatest need. We have also begun the work on liaising with landlords to discuss the potential for substsnlial improvements lo some buildings. We hope lo make progress on securing agreement and funding over the wming year. We are also engaging with a pro1￿t management company lo enable W￿kS lo properties lo lake pla￿ in a timely manner. Our operational teams are stretched and not experts in propety, il is posilNe lo have them wcKking with us and making projects happen. We will continue to raise our profile wilh continued wweslment in social media usage lo drive new businèss by raising our profile effects'vely. Our CEO will also conkn.nue to focus on networking in Kirklees lo share our positive impact and develop our stslus in Kirklees as a provider of choice_ Thts has reaped dividends again this year as we have been offered several opportunities to take part in paid consullalion aclivity and have input in region wide developments wh￿h may not otherwise have ￿curred. Board agreed that our strategie direction will be a focus on our support for people growing older with a learning disability. We support an aging population in many of our residential and supported living settings. We need lo ensure we develop flexible accommodation and supw that can change with a person as their needs increase over time. Our work with Care Housing to secure a cornrnissioner approved development of a 4 bedroomed bungalow 15 the first stage of developing our more flexible offer in temis of property. We are investing in training lo support the staff kno￿edge in this area. We will continue lo work wrth KCA lo explore the possibility of working with them to devetop our offer for level access adaptable properties. Financial Review Total incoming resources for the year amounted to £3.152.478 {2022= £3.155.667) a small reduction of£3,189. It was most pleasing to see that the income frorn the new supported living services has almost replaced thè reduction in residential care home incorre due to the closure of Casue Hall Residential Home. The total resources expended for year increased from £3.003.967 (2022110 £3.027.007 8 increase of £23,040. A number of operating costs have reduced bul these have nThxe than been offset by a significant rise in agency lat￿r as the charityeontinues to operate in a challeTh3ing lab(yJr market post COVID and Brexit. The charity made an opefaling surplus of £110.471 to the year ending March 2023 12022.. £161,700}. The surplus has been impacted by the increase in agerw labcNJr deployed. Our focus continues lo be delivering support lo the highest quality Sta￿lard we can. using the resources available as efficienlly as possible.

Men¢ap in Klrklees Trustees, Annual Report (Including Directors Report) Year Ended 31 March 2023 Flnancial Revièw {contlnued) Fixed Assets The fixed assets of the company represent the propety at Waverley Hall, fixtures. office equipment. specialist equipment for use in our residential homes a￿1 nTr)tor vehtcles. Dgsignat•d Fund The designated fund ha5 been shown sep8ralety in the accounts for clarity, aTrJ is made up of Iwo separate funds. The balance on the designated fund for future eX￿ndit￿re al 31* March 2023 is £164.55412022= £164.5541. The balance on the designated revalu8tion re￿e at 31 March 2023 is £212,37812022.' £227,378) Reserves Policy The Iruslees have reviewed the reserves poI￿Y and in doing so taken guidance from '8eyond Reserves, IACEVO. 2012}- The review identified all funding sources at risk and olhef events which would have a negabve impact on the financial viability of the organisalion over the next 3 years_ Based on Ihis risk analysis the Iruslees concluded that to ensure continuity of seThices a stsm equivalent lo three months operating costs 1£756,7501 would be appropriate. The actual reserves at 31 March 2023 were £1,466,690 (2022-. £1.356,219) of which £240,140 12022.. £255,705) are represented by fixed assets leaving £1.226.550 in a readily realisable form. However. £104.513 is for use on speerfic projects and £376.932 designated as explained above leaving unrestricted free reserves of £985.245. Ethical Fundraising Policy Pollcy slatemgnt Mencap in Kirklees IMIK) is proud to SUPFrt)rt people wilh leaming disabilities aFxI their families. To help ensure we have the availability of ongoing fvnds lo use for enriching lives and to pay for the work we do. MIK aims lo maintain a broad base ofdifferenl funding sources. The purpose of this policy is lo ensure clarity and openness to 811 stakeholders. Al staff involved in fundraising have a responsibility to be aware and have a thorough understanding of the ethical issues referred to in this polbcy. Policy aims The following policy will outline how Mencap in Kirklees {MIKI will operate and abide by the Charity Commission ICC) guidelines. besl wactice and legal framewtyks arml follow best practice from the Institute of Fundraising {1 of F}- Detail MIK activety seeks opportunities to w(Kk wilh external organisations and iThYividuals lo achieve shared obieclives. MIK will mainlain their independence and will not alk)w extemal partnerships lo bring the name of MIK into disrepute.

Mencap in Kirklees Trustees, Annual Rèport (Including Directors Report) Year Ended 31 March 2023 Ethical Fundralsing Policy {¢ontinued) Guldance on accèpting donations MIK accepts financial support from. partnership workwu wiih. companie5 and irHlividuals on the following onditions.. Donations and SUp￿t are believed to resu￿ in tM)silive outcomes for Ihose MIK suppyl. There will be no adverse publiaty trom receiving a donation, support or gift-in-kind. The indiv￿￿al or company supporting MIK will not allempl to influence policy or decisions No endorsements of products or serV￿e$ will be given to $UPF*Yters by MIK. We coneur with the Fundraising Regulatorfs Promise to be open, horwl, fair and legal. MIK eomplies will all felevanl legislat￿n including money launderiThJ rules. the Bribery Act and Charity Commission guidance, including terrorism and political activity. MIK there1￿e would not accept any of the following where the donation.. Was known lo be ass¢xiated with criminal sources Woukj help further a donor's personal objectives Would lead to a possible decline in support for MIK Would otherwise significantty damage MIK'S reputstion Communicatlng with donors and keeplng r•cords MIK will ensure that clear. honest information is given 10 5UPPOrters on the work MIK undertake, to open report on how funds are spent and manage donors. inf0M￿tion reswnsibly. We will comply with the Charity Commission and UK law in every respect. including those regarding openness and honesty with our supporters and members of the public. Only MIK will have direct access lo th8 fundraising database and list of doTh)rs {individuals and Gompanies} and this data will be held in accordance lo GDPR legislation (May 2018}. The database will not be shared with third paty organisations and information governance will be in place for staff with restricted access to the database. All communic81ton with donors (both offline and online) wli I recewe opt-in cth)ice lo receive further information and updates from the charity. We will respecl the wvacy and contact preferences of all donors. We will respond promplty to requests to cease contacts or complaints and act as besl we can to address them. Refusals We ab￿e by the law which require$ us. in deciding whether to accept or refuse a donation. to consider which acl¢on is in the ¢haritys best overall interest. We will not, however. accepl donations made by donors whose actwities appear to be in direct conflict wlih the best interests of those we support. The responsibility of the judgement on whether MIK should refuse a donation lays wth the Senior Management Team armj ubtimalety the Board of Trustees.

Mencap In Kirklees Trustees, Annual Report {Including Directors Report) Year Ended 31 March 2023 Ethi¢al Fundralsing Policy (continuèil) Use of donations If supporters wish to donate to a specthc area of MIK'S work {such as More2Do or Arena) they may make a reslrided donation by providing written instructions to this effect with their donation. MIK will where possible respect a donor's wishes. Handling of cash donation$ and glfts In kind A receipt will be used lo capture the data arKI donation detail. Receipts are held in the accounts department. Each exlemal sile also h8s a receipt book. The guidelines are listed on the receipt books. Gift-aid declaration Gift-aid declaration fomis will be sent to all iThJNidual dOr￿S upon receipt ol a donation or gift-in-kind. The Fundraising Manager will manage this information in accordance with GDPR and Charity Commission rules, with the Director of Business and Finance having overall responsibility for the administration of funds and the gift-aid returns. Structure. governance and managernent Govèrning Documènt The company was incorporated on 4 October 1989 under the Companies Act 1985. Beir#J a company limited by guarantee it is governed by ils Memorandum and Articles of Association. The company is also a registered harity and is therefore subject to the regulations of the Charity Commissitin. In the event of the company being wound up members are required to contn.bute an anv)unl not exceeding £1. On 25 September 2008. a Special Re501ution was passed by the Trustees agreeing to change the company na￿* from Huddersfield Mencap to Mencap in Kirklees. This was effeclNe as at 30 Septerrtser 2008. Appointment of trustees All trustees including the chaw. vice chair. treasurer and secretary are elected annually by the members of the charitable ￿rnpany attending the Annual General Meeting in accordance w((h Ihe Articles of Association. Al tnJslee5 gNe their time voluntarity and recewe rK) benef￿ f[C￿ the charity. Any expenses reclaimed from the charity are set out in note 10 to the accounts. Trustee induction and tralnlng Trustees will undergo an orientat￿n meetsr4J to brief them on their legal obligations undercharty and company law, the content of the MemorarKlum and Arttles of AssociatKJn. the committee and decision-making processes, the business plan and recent financial perfomance of the charity. During the induclK)n meeting they will meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilrtate the undertak￿9 of their role. 10

Men¢ap in Kirf(lees Trusteos. Annual Report (Including Directors Report) Year Ended 31 Mar¢h 2023 Strncture. governance and management (continued) Organisation The toard of trustees, which can have up to 12 members. administers the chanty. The board meets appioximalely 10 times a year. A Chief Executs've and Director of Business and Finance are appointed by the trustees to manage day lo day operations of the charity- To facilitate effective operations. the Chief Executwe and the Oirector of Business and Finance have delegated authority. within lemis of delegation approved by the Iruslees, for operat￿nal matter5 including finance. employment and service related activity. The charity considers its key management personnel comprise the senior management team (SMTI. The renumeralion of the SMT is appraised and sel each year by the tx)ard of Trustees. The risk register is reviewed each month at the board meetiro and is comprehensive. Related Parties The charity is affiliated lo Royal MerTrp arKI we share common values however we do not receive any funding from the national body. Trustees. rosponsibililies The Iruslees (who are also directors of Mencap in Kirklees for the purposes of company lawl are responsible for preparing the Trustees, Annual Report and the fina￿la1 statements in accordance with applicable law and United Kingdom Accounting Standards (Uniled Kingdom Generalty Accepted Accounting Practice). Company law requires the trustees to p￿pare financial statements for each finartial year, which give a true and fair view of Ihe stale of affairs of the charitable company aThJ of the incoming resources and application of resources. including Ihe incorne and expenditure. of the charitable ￿rnpany for that period. In preparing these financial slalements, the trustees are required to.. sdect suitsble accounling w)1￿leS and Ihen apply them consistently.. observe the methods and principles in the Charities SORP 2019 IFRS 102}- make judgements and eslimates that are reasonable and prudent. stsle whether applicable UK Accounting Siandards have been followed, subject to any material departures disc105ed and explained in the financial statements," rxepare the financial stalemenls on the going concern bas￿ unless il is inappropriate to esume that the charttable company will continue in operation. The trustees are responsible for keeping adequale accounting records that disclose with reasonable accuracy at any lime the financial position of the charitable company and enable them lo ensure that the financial slalemenls cornpty with the Companies Act 2006_ They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the ccwpcffale aThJ financial information included on the charitable company's website. Legislation in the United Kingdom govemin9 the preparation and dissemination of financial statements may differ from legislation in olher jurisdictions. 11

Mencap in Kirklees Trustees, Annual Report (Including Directors Report) Year Ended 31 March 2023 Structure. govemance and management lconllnued) Disclosure of inforniation to the auditors We, the directors of the company who held office al the dale of approval of these financial slalemenls as set Jt above each confirm. so far as we are aware. Ihal.. there is no relevant audrt in1￿Mot￿)n of which the charitable cOmpan￿S auditors are unaware.. and we have tsken all the steps that we ought to hav8 laken as diT￿tOrS in order to make ourselves aware of any relevant audrt infornwtion and to establish Ihal the cr)Mpan￿$ auditors are aware of that inforrnation. In approving the Trustees. Annual Rep￿t. we also approve the Drectors Report included therein. in our capacity as company directors. On behaff of the Lx)8rd Jill Robson. Trustee 12 October 2023 12

Mencap in Kirklees Independent Auditor's Report Year Ended 31 March 2023 Opinion We have audited the financial statements of Meneap in Kirklees (the 'charilable company'l for the year ended 31 March 2023 which comprise the Slaternent of Financial Activities. the Balance Sheet, the Statement of Cash Flows and notes to the financial slaternents, including a summary of significant acwunling policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial slatements= give a true and fair view of the stsle of the ¢haritable company's affairs as at 31 March 2023, and of its incoming resour¢es and aF)plicalKm of resources. including ils tr￿me and expenditure. for the year then ended.. have been properly prepared in accordance with Unf(ed Kingdom Generally Aeeepted Aecounling Practice", and have been prepared in ￿dar￿e wth the requirements of the Corryanies Acl 2006. Basis for opinion We Conducted our audit in accordance wilh Inlemational Standards on Auditing {UKI IISAS (UKII and aPpI￿able law. Our responsibilities under Ihose standards are further described in the Audrtor's responsibilities for the audit of the finar￿10[ statements section of our report. We are independenl of the charitable company in accordance with the ethical requirements that are relevant lo our audrt of the financial statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in aeeordance with these requirements. We believe that the audit evidence we have obtsined is sufficient and appropriate lo provide a basis for our opinion. C¢n¢lusions relating to going concem In auditing the financial slatemenls. we have concluded that Ihe tnjstees, use of the going concem basis of a¢counting in the preparalKJn of the financial stalements is appropriate. Based on the work we have performed. we have r￿1 identified any material uncertainlies relating lo events or condilK)ns that. individualty or collectively. may cast Signif￿nt doubt on the charitable company's ability to continue as a going concern for a peficyj of al least tsvelve months from when the financial statements are aulhorised for issue. Our responsibilities and the reswnsibilities of the trustees with respect to going concem are described in the relevant sections of this report. Other 5nformation The Iruslees are responsible for the other infcKmation. The olher information wmprises the information included in the InJstees' annual report. other than the financial statements arKI our auditor's report thereon. Our opinion on the financial slalemenls does nol cover the olher inforrnalion and, except to the exlenl othemise explicilly staled in our report. we do rKJt express any fom) of assurance conclusion Ihereon. In connection wilh our audit ol the financial ststements. our responsibilty is to read the other information and, in doing so, consider whether the other informab.on is materialty inconsistent with the financial statements or our knowledge obtsined in the audit or otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent material misstatements. we are required lo determine whether there is a material misstatement in the financial slaternents or a material misstslemenl of the other inforrnation. If. based on the work we have performed. we conclude that there is a material misslatemenl of this other information, we are required to report Ihal fact. We have nothir¥J to report in this regard. Icontinued 13

Moncap In Kirklees Independent Auditorfs Report Year Ended 31 March 2023 Oplnions on other matters pre￿ribed by the Companles Act 2006 In our opinion. based on the work undertaken in the course of the audit.. the information given in the trustees. report {incorpofating the directors, report) for the financial year for which the financial statements are prepared is consistent with the financial ststemenls., and the directors. report has been wepared in xcordance with applicable leg81 requirements. Matters on which we ar8 requir8d to report by exception In the light of our knowledge and understanding of the chartlable company and its environment obtained in the course of the audit. we have not idenltfied material misstatements in the directors, r&port. We have nothing to repcKi in respect of the followir¥J matters in relation to wh￿h the Companies Act 2006 requires us to report lo you if, in our opinion.. adequate accounting records have Tr)1 been kept. or ￿lUMS adequate for our audit have not been received from branches not visited by us- or the financial statements are r￿1 in agreement with the accounting records and returns., or certain disclosures of directors. remuneration specified by law are ￿t made" or we have not received all the informalion and explanalions we require for our audit: or the trustees were not enlilled to prepare the financial statements in accordance with the small companie5, regime arbd lake advantage of the small companies. exemption from the requirement to prepare a strateg¢c reFMxt. Responsibilities of trustees As explained more fully in the trustees. responsibilities statement sel out on page 11. the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for ￿Ing saltsfied that they give a true and fair view, and for such internal control as the trustees detem)ine is necessary lo enable the pr8parab.on of financial statements that are free from material misslatemenl. whether due to fraud or errry. In preparirMJ the financial slalements. the trustees are reswnsible for assessing the charitable company's ability to continue as a going concern. disclosing. as applicable, matters related to going concern and using the going concern basis of aceounting unless the trustees erther intend to liquidate Ihe charitsble company or lo cease operations. or have no realistic alteinatNe bul to do so. Auditor's responslblllties for the audit of the financial ststernents Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from material misslatemenl. whether due to fraud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance wilh ISAS {UKI will a￿VayS detecl a material misstalemenl when il exists. Misslalemenls can arise from fraud or err(K and are considered material if. individually or in the aggregate. they could reasonably be expected to influence the economie decisions of usefs tsken on the basis of these financial statements. Iconlinued 14

Mencap In Kirklees Independent Auditorfs Report Year Ended 31 March 2023 Audltof s responslbllltles for the audit of the financial statements (continued) Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, ouuined above. lo detect material misslalemenls in respect of irregularities, including fraud. The extent to which our ￿￿ed￿re$ are capable of detecting irregularities. including fraud is detailed below- We gained an understanding of the legal and regulatory framework applicable to the charitable company. considered the risk ol ac15 by Management and the Trustees which were contrary to applicable laws and regulations. I￿uding fraud. We made enquiries of the Trustees to oblain further underslanding of risks of non- compliance. We focused on laws and regulations that could gNe rise io a material misstatement in the financial statements. Our tests included. bul were not limiled to.. agreement of the financial statement disdosures to undertying supporting documenlalion.- enquiries of management regardiry known or suspected instances of non-compliance with laws and regulations: review of minutes of the Trustees. Board meetings ttWOUghout the year., and obtaining an understanding of the control environment in place to prevent and deteGI rregularilie¥. Our audit procedures were designed to respofK11o risks of material misstalem8nl in the financial slatements, recognising that the risk of not delecling a material misstslemenl due lo fraud is higher than Ihe risk of not detecting one resulting from error. as fraud may involve deliberate concealment by, for example. forgery, misrepresentations or through collusion. Ther8 are inherenl limitat￿￿$ in the audrt procedures performed and the further removed non-compliance with laws arKJ regulations is from the events and transactions reflected in the financial ststemenls. the le55 likety we are to become aware of rt. As part of an audit in accordance with ISAS IUK}. we exercise professKJnal judgrnenl and maintain professional sceplicism throughout the audil. We also.. Identify and assess the risks of malerial misstatement ofthe financial ststements, whether due lo fraud or error, design and perform audit procedures responsive to those risks. and obtain audit evidence that is Suff￿lent and appropriate to provide 8 basis for our opin￿n_ The risk of not delecling a material misslatemenl resulting from fraud is higher than for one resulling from error, as fraud May invofve Collusion. forgery. intentional omissions. misrewesentations. or the override of internal rontrol. Obtsin an understsnding of internal control relevant lo ￿ audit in order lo design audit procedures that are appropriate in the circumstances. bul not for the purpose of expressing an opinKJn on the effectiveness of the charitsble company's internal control. Evaluate Ihe appropnateness of accoijnting Fdicies used and the reasonableness of accc4Jnling eslimales and related disclosures made by the trustees. Conclude on the appropriateness of the trustees. use of the going concem basis of accounting and, based on the audit evidence obtained. whether a material ￿r￿ertaInty exisls related to events or conditions that may cast signtficant doubt on the charitable companYs ability lo Cc￿lIn￿e as a going concern. If we conclude that a material uneertainty exists. we are required to draw attention in our audilorfs report lo Ihe related disckjsures in the Tinar￿la1 stslements or, if such disclosures are inadequate, to modify our opinion. Our wn¢lusK)ns are based on the audit evidence obtained up lo the dale of our auditor's repjrt. However. future events or conditions may cause th8 charitable company to cease lo continue as a going concem. 15

Mencap in Kirklees Independent Auditor's Report Year Ended 31 March 2023 Audito¢s responsibilities for the audit of the financlal statements (continued Evaluate the overall presentation. structure and content of the financial statements. includir#J the disclosures, and whether the financial statements re5yesent the underlyiThJ transactions and events in a manner that achieves fair presentation. We Communicate with those charged wilh governance regarding. among other matters, the planned scope and lirning of the audtl and signrficant audit findiThJs. including any signif￿ant deficiencies in inlemal control that we identify during our audit. Use of our report This report is made solety to the charitable company's members. as a ix)dy. in accordance with Chapter 3 of Part 16 of the Companies Act 2006_ Our audrt work has been undertaken so th81 we might stale lo the charitable companvs members those matters we are required lo stsle lo them in an audilorfs report and for no other purpose. To the fullest extent permitted bylaw. we do not accept or assume responsibility to anyone other than the Charitable company and the charitable compan￿$ m8mbers as a body. for our audit work. for this report. or for the opinions we have f￿ned. 3S Westgate Huddersfield HD1 1PA 12 October 2023 Aman Hayer {SenKY Statutory Audilorl For and on behalf of Wheawill & Sudworth Limited. Slatulory Auditor 16

Mencap in Klrklees Statement of Financial Activities {including inGome and expendilure account) Year Ended 31 March 2023 2023 Unrestricted Designated Restricted funds funds funds 2022 Total Total Note Income and endowrnènts from: Donations and legacies Charrtable activities Other trading activilies Investments 346 50,859 2.331 8.436 3.125.056 13,554 5,432 41,964 3.110,287 3,314 102 3.074, 197 11.223 5,432 Total incomè and endowments 3,098.942 53.536 3,152.478 3,155,667 Expgnditurfj on- Charitable activities Raising funds 2.915.786 58.944 52.277 2,968,063 58,944 2.952.565 51,402 Total exp•nditure 2.974.730 52.277 3,027.007 3,003,967 Net incovne 124.212 1.259 125,471 151,700 Transfers between funds Other recognlsed losses {Lossl I gain on revaluation of fixed assets 115.0001 {15.0001 10.000 Net mov•ment In funds 124,212 115.0001 1.259 110,471 161,700 Rèconclllatlon ol funds: Total funds brought forward 16 861.033 391.932 103.254 1,356,219 1.194,519 Totsl funds carrled forward 16 985.245 376.932 104.513 1,466.690 1,356.219 All income and expend¢ture derive from continuirvJ activit￿5. The statement of financial activities includes all gairbS and losses reccgnised during the year. The noles on pages 21 to 38 ftxm part of these financial statements. 17

Mencap in Kirklees Statement of Financial Activities (including income and expenditure account) Year Ended 31 March 2023 2022 Unrestricted Deslgnated Restrictod funds funds funds 2021 Total Total Note Income and endowments frorn: Donations and legacies Charitable activities Other trading activities Investments 40.446 3,055.120 3.314 102 1.518 55,167 41,964 3.110,287 3.314 102 64,914 3,386,963 1,090 246 Total Income and endowments 3.098,982 56.685 3.155.667 3,453.213 Expenditure on". Charitable activities Raisir¥J funds 2.￿8.291 51.402 44274 2.952,565 51,402 3.127.453 59.486 Totsl oxpendllure 2.959.693 44.274 3.003,967 3,186,939 Net income 139.289 12,411 151.700 266.274 Transfers between fund$ Other recognlsed losses Gain on revalualion of fixed assets 10.000 10,000 Not movwnent Irb funds 139.289 10.000 12.411 161.700 266.274 Reconciliation of funds: Total funds brought forward 16 721.744 381.932 S¥J.843 1.194.519 928.245 Total fund5 ¢arri•d forward 16 861.033 391.932 103,254 1.356.219 1.194,519 All income and expenditure derive from continuing adivikn'es. The stalemenl of financial activities includes all gains and losses recognised durir¥J the year. The notes on pages 21 to 38 form part of these financial ststements. 18

Mencap in Klrklees Balance Sheet Year Ended 31 March 2023 2023 2022 Note Flxed assets Tangible assets 12 240.140 255,705 Current assets Debtors Cash al bank aThJ in harKI 13 387.260 1,228,168 228,636 1,201.886 1.615,428 1,430,522 Credltors: amounts falling due within one year 14 (388.8781 1330.008} Net current assets 1.226.550 1.100.514 Nèt assets 1.466,690 1.356.219 Cha￿ty Funds Restricted funds Unreslrieled funds Designated funds 16 16 16 104,513 985,245 376,932 103.254 861.033 391.932 Total charlty funds 1,466.690 1,356.219 These financial statements have been prepared in accordance with the provisions applicable lo companies subject lo the small companies. regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republtc of Irelard. The financial statements were approved and aulhorised f￿ tssue by the Board on 12 October 2023. Signed on behalf of the toard of truslees Jill Robson. Trustee The notes on pages 21 to 38 form part of these financial statements. Company registration number.. 2428994 19

Mencap in Kirklees Statement of Cash Flows Year Ended 31 March 2023 2023 2022 Notè Cash flow from operatlng ac¢lvSties 18 30,945 195,897 Net Cash flow from operating activities 30.945 195,897 Cash flow from invèstin9 adlvlties Payments to acquire tsnglb￿ rued assets Interest received 110,0951 5.432 112.512) 102 Ngt cash flow from inv8sting activitie$ {4.663) 112.4101 Net incroase in cash and cash equivalents 26.282 183,487 Cash and cash equivalents at 1 April 2022 1.201,886 1.018.399 Cash and cash •quivalents al 31 March 2023 1,228.168 1,201,886 Cash and cash equSvalents consists of". Cash al bank and in hand 1.228,168 1.201,886 Cash and Gash equivalonts al 31 March 2023 1.228,168 1.201.886 The notes on pages 2110 38 fom part of these financial statements. 20

Mencap in Kirklees Notes to the Financial Statements Year Ended 31 March 2023 Summary of slgnificant accounting policies (a) General infomiation and ba$is of proparation Mencap in Kirklees is a registered prNate charitable company. limited by guarantee registered in England and Wales. In the event of the charity being wound up. the liability in respect of the guarantee is limited lo £1 per member of the charity. The address of ihe registered offioe is given in the charity informalion on page 1 of these finèncial slatemenls. The nature of the charity's operations and principal activities are thè support of indivhluals with disabiltties and their support neiwork, this is detailed further in the trustees report. The charity constitutes a publ￿ benefit entity as defined by FRS 102. The financial slaterrents have been prepared in accordance with Accounting and Reporb"rNJ by Charities" Statement of Recommended Pracbce applicable lo charities Preparin9 their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland issued in October 2019, the Financial Rewrting Standard applicable in the United Kingdom and Republic of Ireland (FRS 1021. the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice. The financial slalements are prepared on a going COr￿M basis under the hislorical cost convention. nw)dified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charty, and rounded lo the nea￿t £. The charitable company has availed itself of Paragraph 4(1 } of Schedule 1 of The Small Companie5 and Groups (Accounts and Directors. Report) Regulations 2008 and adapted the Companies Act formats lo reflect the special nature of the company s aclrvities. The sign￿Kant accounting [M)lic￿$ applied in the preparation of these financial statements are sel out below. These policies have been consistently applied to all year5 presented unless otherwise slated. (b) Judgements and estimales The preparation of the financial statement5 Tequires management to make judgements. estimates and assurnplions that affecl the amounts rewrted. These estimates and judgements are continually reviewed and are based on eXperie￿e and other factors. includiro expectstions of future events that are believed lo be reasonatAe uThJer the circuMsta￿s. (cl Funds Unreslricled funds are available for use at the discrelion of the Iruslees in furtherance of the general objectives of the charity and which have not been designated for other purwses. Designated funds comprise vnrestricted funds Ihal have been set aside by the Iruslees for particular purposes. The aim and use of each designated fund is Set out in the notes to the financial slalemenls. Restricted fund5 are funds which are lo be used in accordance with speCffj￿ restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the Specif￿ fund. The aim aTrJ use of each restricted fun¢J is set out in the notes to the financial statements. {dl Incom• r•cognition l incoming resources. including resident fee5. are included in the Statement of Financial Activitres ISOFAI when the charity is legalty entitled lo the income after any perfom)8nce condilDns have been mel. the amount can be measured reliably and it is probable that the income will be received. For donations lo be recognised the charity will have been notified of the amounls and the settlement dole in writing. If there are conditions attached lo the donatN)n and this fequires a level of performance 21

Mencap in Kirklees Notes lo the Financial SLitements Year Ended 31 March 2023 Summary of significant accounting policies (contlnu8dl (dl Income recognition {continuedl fulfilmenl of those conditions is within the ￿ntrol of the charity and it is probable that they will be fulfilled. Donated facilities and donated professional seThices afe recognised in income at their fair value when their economic benefil is probable. it can be measured reliably and the charity has control over the iteffl. Fair value is determined on the basis of the value of the gift lo the charity. For example the amount the charity would be willing to pay in the open market fc￿ such facililies and services. A corresponding amount is recognised in experKlilure. No anv)unt is included in the financial statements for volunteer time in line with the SORP IFRS 102). Further detail is given in the TrLrslees' Annu81 Rekx)rt. Where practicable. gifts in kirml donated for dislribution to the benef￿larieS ol the chanty are included in stock and donations in the financial statements upon receipt. If il is irnpraclicable to assess the fair value al reeeipl or rf the costs lo undertake such a valuation oulweigh any benefits. then the fair value is recognised as a component of donations when it 15 distributed and an equivalent aff￿unt recognised as charitable expendilure. Fixed asset gffts in kind are recognised when receivable and are included al far value. They are not deferred over the life ol the asset. Legacy income is recognised when the charity is entitled to the income. Under SORP (FRS 1021 il is the earlier of the charity being notified of an impending distribution or the legacy being received or if. before receipt. there is sufficient evi¢Jence that il is probable Ihal the legacy will be received and the value of the incoming resources can be measured wtlh suff￿1ent reliability. When the charity has received nolifi"eation of a le9acy bul il is not possible to measure the amount expected the legacy is Irealed as a contingenl asset and disdosed. Income from trading activities includes income eamed from fundraising events and trading activities to raise funds for the ¢harity- Income is receNed in exchange for supptying goods and seNices in order to raise funds and 1$ recognised when enlillemenl has occurred. The charity receives government grants in respect of its charitable activities. I￿orne from government and olhef grants are recconised at fair value when the charity has entitlement af18r any performance condrtions have been mel, il is probable that the income will be received and Ihe amount can be measured reliabty- If enlitlemenl ss not met then these amounts are deferred. Investment income is eamed through hokjing assets for investment purposes. Interest income is recognised using the effective interest method. Other income ineludes ir￿rne such as gains on dwosals of tar#Jible fixed assets. (g) Exp•nditur• recognltlon l expenditure is accounted for on an accruals basis and has been classified uThJer headings that aggregate all costs related lo the category. Expenditure is ￿rOgniSed where there is a legal or constructive obl￿allOn to make payments to third parties. It 15 probable that the selllemenl will be required and the anKiunt of the obligation can be measured reliabty- It is calegorised under the following headings.. Costs of raising funds includes costs associated with fundraising: Expenditure on charitable activities includes costs incurred by the charity in the delivery of its activity arKJ services lo the beneficiaries- Other expenditure r8presents those items not fal1iNJ into the categories above. Irrecoverable VAT is charged as an expense against the activity for whth expendilure arose. 22

Meneap in Kirklees Notes to the Flnancial Statement$ Year Ended 31 March 2023 Summary of slgnificant accounting policies (contints•dl {fj Svpport costs allocation Support costs are those that assist the work of the charity but do nol direclty represent charitable activities and include office costs, govemance costs. and adminislralNe payroll costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with use of the resources. Premises overheads and olher overheads have been allocated on an actual use basis. The analysis of these costs is included in note 7. (gl Tanglble fixed assets Tangible fixed assets are state(J al cost les5 accumulated depreciation and accumulated impairment losses other than the lease1￿Id land and building which is staled at valuation. Cost includes costs directty attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets. al rates cakulaled to write off the cost, less estimated residual value. of each asset on a systematic basis over its expecleo useful life as follows- Leasehold land and buildings Leasehold improvements Fixtures and fittings Computer equipment Molor vehKles Over the term of the lease 25% straight line 25% straight line 25% straight line {h} Deblors and credltors receivable I payable within one year Debtors and cfeditors with no staled interest rale and receNable or p8yable within one year are recorded at transaCt￿n Pr￿e. Any losses arising from iftwairmenl are recognised in expendilule. {5) Impairnient Assets not rnea5ured at fair value are reviewed for any iThlication that the asset may be impaired al each balance sheet date. If such indication exists. the recoverable amount of the asset. or the asset's cash generating unil. is estimated and compared to the carrying amount. Where the carrying amount exceeds ils recoverable ar￿unt. an impairment loss is recognised in profil or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease. U) Leases Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease tem and the expected useful life ofthe asset. Minimum lease payments are apportioned be￿een the finance charge and the reduction of the outstanding lease liability using the effeclNe inlefest methc¥J. The related obligations. nel of future f￿ance charges. are I￿luded in creditors. Rentals payable and receivable urKler operaling leases are charged to the SOFA on a straight line basis over the period of the lease. (k) Employee benefits When employees have rendered service to the charity. short-temi employee benefits lo which the employees are entitled are recoJnised at the undtscounted arr•)unt expected lo be paid in exchange for that service. The charity operates a defined contribu11￿ plan for tl* benefil of its employees. Contributh)ns are expensed as they become payable. 23

Mencap in Kirkleos Notes lo the Financial Statements Year Ended 31 March 2023 Summary of slgnificant accountlng policies (continued) (11 Tax The charity is an exempl charity within the rneaning of schedule 3 of the Charities Act 2011 and 15 considered lo pas5 the le51s set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore il meets the definition of a charitable company for UK corporation lax purFrf)ses. {ml Going Conwn The financial statement5 have been prepared on a going concern basis as the trustees believe that no material U[￿ertaInlIeS exist. The Iruslees have considered the level of fund5 heka and the expected level of income and expenditure for 12 Tr￿nthS from aulhorising these financial slatemenls. They believe that the budgeted income and expendilure is suff￿le￿I with the level of reserves fw the charity to r)e able to contsnue as a going concern. In¢ome from donations and legacies 2023 2022 Donations Other 8.436 41,964 8.436 41.964 Income from donations arKI legacies was £8.43612022: £41.964). £346 (2022.. £1.5181 was attributable to restricted funds and £8.090 (2022: £40.446) was attributable to unrestricted funds. Income from charltable activities 2023 2022 Residential Day care Supported IiviNJ Projects Other charitable activty 729.569 879.363 1,446,914 51.229 17,981 3.125.056 1.389,141 813,839 812.745 56,556 38,006 3,110,287 Income from charitable actNilies was £3.125.056 (2022.. £3,110,287}- £50,859 {2022'. £55.167} was attributable lo restricled funds and £3.074,197 12022: £3.055,1201 was attributable to unreslricled funds. 24

Men¢ap in Kirklees Notes to the Flnancial SLqtements Year Ended 31 March 2023 Incorne from other trading aclivities 2023 2022 Fundraising events Club subscriptions 3,969 9,585 13,554 975 2,339 3,314 Income from other trading aobvities was £13.55412022.. £3,314). £2.331 {2022.. £nill was attributable to restricted funds and £11.22312022.. £3.314) was attributable to Unrestr￿ted funds. Income from Investments 2023 2022 Bank interest receivable 5.432 102 Income from investrnents was £5.43212022.. £102). All wa$ attributable to unrestricted funds. 25

Mencap In Kirklee8 Notes to tho Flnanual Statemwts Year Ended 31 March 2023 Analysis of •xpwbditu Sypp 2023 2022 Total D•yC• X+23 2023 2023 IlTrcluding 2023 Solanes & Nl Agency labour Pension conthbubon5 Hoswtal fund Siaff travel Volunteer expenses Fieni and rgtÈs LKJhl and heat Caleriw c0515 Tel&phone nh*i Offire exp8n3es IPPSI CleaniTV and welfart Repairs atvj renewaL5 Gardeni Keep fil dass expenses Holiday costs R￿IStIal￿n fee5 Bad debts SubscnptKpns ProfessKJnBI fees Insurance 394.746 76.471 a￿3 29.640 1.105.872 29.903 17.263 1.956 3.591 44.897 1.975,155 106.374 38.054 1.979.289 5.321 J8.813 5.D1T 1672 793 73.104 JB,22 61430 15,759 9,2DO 37,072 64,172 3,947 5,207 2,141 6,495 12,752 1.865 A3.829 35,192 10.913 1.617 519 1.375 85 3.658 1f 7.934 37.592 19239 42.433 14.503 23.133 4.316 479 4.232 49 14.974 1.514 773 2.041 150 569 4.173 80.654 62,761 22,7T6 10,?13 19,917 2.782 1.641 10.371 12.024 1.887 5.197 7347 4.621 1.716 1.861 (2091 3,168 s,oJe 216 710 7,1 15,f 3.550 9.037 100 27,18S 12.163 Carried f(Kwwd ).589 1208237 T4.936 2N94,t 2.449.389

Mencap In KI￿1085 Notss to the Financi￿ Stst•m•rt8 Y•ar Ended 31 March 2023 ehariiabL* ¥ity {Includi11g Governanc•l 2023 2023 T•t•l 2022 Totsi D•y ¢1 2023 Li￿rt8 Proiotts 2023 2023 Br0￿MfOn¥3rd WJ.589 120B237 74.936 2,494,Crf7 2.449.J89 Trainiro Gos15 General sundries li￿ TVI mO￿r expen5e5 Computer 5uDdFies LI)nal￿n￿rfU￿raisinj oxFthJdure Tnps. outings and event ¢osts c￿ent day car9 serv¢es Dewe¢iatson charye Gain on ttiSfK)sal Off￿ed assets ReèllrJcalAX ofsuFwic05ts 162 1.877 53.23t 1.427 150 2.163 138 215 254 277 10 150 1.492 3,015 2,967 65,279 14,803 575 1,532 $41 Z7.9B1 693 645 61,550 3.099 610 2.902 378 3.872 814 210 100 551 240 2.3B9 115.368 195.762 63. Totsi reS￿rts8 expeThYed 713. 766.588 1.￿093 139.618 3.027.007 3,003.567 Expendrture OD rai5iry fu￿j5￿a5É5￿.94l {2022." £51,102) £58.94412022". £S1.4D2l0fWh￿Thw4s9t￿b￿tsb￿to uryestricted lurf5 £nil12022 eDII to restricted funts. chanthde xIMt￿5 ¥Ja5 £2.968.LW 12022. ￿.952.565) of whth £522TT 12022.. £44.2741 ¥vas atlnbutable to re5trthd and £2,915.78612022". £2,918,291Iw8S ￿￿eSIr￿1 fuTrts. Go¥em3ncec05tsd£48.14412072'. £42.125Tr￿e rthded akny. 27

M8n¢op in lQrklÈÈs Not￿ to tho finan¢l s¢m•nts Year End¢d 31 March 2023 alysis of eAPWKlthr• l¢(rfinw¢l 2D22 Total 2021 Total lc￿¥1ty Ilncluding Go¥emanco1 Salar￿s & Nl Agency Pension conlribLtlh Hosprtal fu RecruIth￿ntIadvert￿Ir9 St£ff travel Volun￿er expertse5 Rèm and rates Lw)ht and heat Catsring ¢osts Tdephone & rnot4 expenses IPPSI c￿anIng and wetrare Repairs and renth¥ Gaideni pfit CLgSS expertse5 Hol￿¥Y costs RÈgiStrat￿Th lees 88d d$blS Subs¢fiOitins Professional ftts Irtsurance 889.828 5.321 16.370 373.ffi3 32.1f41 1,979219 5.321 3B.B13 &017 2,on,701 2,636 41.794 6.367 1.604 7.118 354 96.3T9 48.113 54.4B6 16.349 14.SQ5 36.346 84.613 2,599 11203 1.752 1278 218 1672 793 73.104 3B.22# 68,430 15.759 25.446 31.328 57.052 47.1>) 3.930 8.452 43 2.321 778 6.015 1.027 1.142 2.166 6X) 2.14B 3.623 25.887 38.165 2,284 10.043 22.534 223 37.072 64.172 3,947 5,207 2,141 6,495 12,752 1,865 43,829 35.192 1.30T 42 240 1B3 6,713 18.747 3.921 10.688 1,679 23.398 13.620 445 1.236 154 4.554 11.749 32 10.800 197 5.071 44,580 30A63 Carr￿d foTh¥ard 1.161.939 502.817 732.049 52.495 2.149.389 2.59fj.659

Mencap in lfjrklees Not•s to the Financial sts¢•I￿rrfs Ygar EndÈd 31 Mch 2023 Analy61sol expqnditurvon •#i¥it•s 1¢Ontin￿d) S￿P￿rt•￿ Living chariiabl 2022 2021 2022 lirteludit)9 Goyernancel BrwhlfoAvard 1.161.939 2.817 732.019 52,495 2N49,389 2.596.659 TrBinirvJ costs General su￿Jr￿S li￿ & TV) Motor expenses Computer SUT tbnaly)rK%hun¢r¥i$iny oxpernliture Trips. outing$ ar￿ ¢vent¢osts Client Day ¢8rÈ Serwtes Deweci81iDn charge Gain on disrM￿l of fLKed assels Reallocation of supFth costs 1.631 1.085 40.396 874 3,015 2,867 65,279 14,803 575 2,770 1.116 24.883 1.OT9 118 50,992 4,661 1.142 125 11,199 214 83 31.456 218 22241 11.1051 192.413 541 27.#B1 5.740 &5.769 102.469 439,ogo 495.569 T￿81 re$(wes expended 1.403.496 840.920 837.325 122,137 3.186.939

Mencap In Kithloes Notos to the Financial Statements Y•8r Endod 31 Ma￿h 2023 lo¢•tyon tsf support¢0 charitable 2D23 Tolal 2022 Totsl L6vln9 2023 2023 2023 ZD23 1023 2023 p￿rnIseS Geneial offKe and finance stall CcmmunKaboD5 14.072 23.878 5.873 SS.$69 $3A7 79.709 135254 2.382 10.670 33264 314.756 5.543 317.209 0,$11 1.431 2.042 8S2 Payrdl Pto¢e$$iry Costs 1.427 2.421 595 4,63B F￿1str￿10n fees and subscripbons Bank char92S Protessional fee5 Athertising C(¥npther￿PP￿Sés DekYecrdI￿n Bad debt Donat￿￿ expEnditwe 736 1.782 91 9.040 1.451 11,724 2.917 14371 1,794 438 4,146 212 21.037 3,376 27.284 6,781 4327 1,431J 9.5B1 3.733 5.327 713 2x3 357 4.M2 925 ,902 $,902 1.719 12581 11801 741 1341 142 441 4.176 3,109 .850 115.3fj8 195.762 15.444 48.144 439.090

PAeneap In lQrklees Not88 to th8 Finan¢ial StatÈm Year Ended 31 M￿1 2023 Allocallon ol wport¢o¥ SuppDrted 2021 Tot¥1 ResfdenUal Day Ca 2022 2022 Total 2022 23.427 10.443 12.476 2.172 5,129 53.647 Gtner81 off¢e finance Stsff Communukns Offlce expense5 Payroll wcKes5irgc05ts and aecountar R￿1st13t￿n fee5 *¥J sub5GripI￿￿s Bank charge5 Proles5v)rHI fees Advertising compuier expen5e5 Deweciabon ch Bad debt Donalion expe￿￿re 139.188 3.760 3.251 74.124 2.L¥J3 1.731 11.380 349 301 ,473 317.209 8,611 30B,663 10,261 14,064 1.676 1.449 712 2.025 1.079 4638 6,342 1.890 624 4.184 B42 175 414 137 916 123 4.327 1.430 9.581 1.290 20.902 6.902 4.6BS 1.4D2 23.0 1,022 21,072 9,202 2.836 Z.37 2228 2S1 9.128 3.014 4.861 279 1.358 126 3.109 192.413 85.789 102.469 16.314 42.125 495.569 31

Mencap in Kirklees Notes to the Financial SLitements Year Ended 31 March 2023 Auditorfs remuneration 2023 2022 Auditor's rernUnerat￿n 10,800 11,1CHJ 10.800 11,100 All of the atove costs were attributabte lo unreslitted funds in both years. Net Income for the year Net income is slated after charging- 2023 2022 Depreciation of tangible fixed assets 10,660 34.884 AUdit￿'S remuneration- Audit services Other non-audil services 10,800 4,848 11,100 4,638 Operaliro lease rentals- Larwj and buildings Plant and equipment 108,171 41,305 97.716 37.081 Truslees indemnity insurance 420 420 10 Trustees. and key managernent personnel remuneration and expenses The trustees neither reC￿ved nor waived any rernunerat￿n during Ihe year12022= £Nil)- The total amount of employee benefits received by key management personnel is £99.45512022". £98.3091. The Trust considers ils key managemenl personnel cOm￿lse the senior management team. No expenses were received by any trustees in 2022 or 2023. 11 Staff costs and omployoa b￿n￿lts The average monthty number of eff￿tyeeS during the year was as follows.. 2023 Number 2022 Number Charitable aetivilies Residential Day services Supported Living Projects Governance and admin 18 25 43 51 23 27 14 100 116 32

Mencap in Kirkleos Notes to the Financial Statements Year Ended 31 March 2023 11 Staff costs and efflployee beneftts (continued) The total staff costs and employees beneffts were as foll￿$. 2023 2022 Wages and salaries Social security Defined contn"bution pension and death in seryice costs 2.211.926 155.784 52,878 2.131,599 141,070 52,121 2.420.588 2,324,790 No employees recerved total employee beneffts (excluding employer pension costs} of rTh)re than £60.000. 12 Tanglble fixed assets Leasehold land aftd buildings Flxtures and fittings Leasehold lfflprovements Motor vehicles Totsl Cost or valualton.. At 1 April 2022 Additions Disposals Revalualion 240.1￿0 24,506 263.280 629,096 10,095 10.095 18,279} 114,1301 146,915} 115,000} 101,310 (24,506) 115.0001 At 31 March 2023 225.000 265.096 87.180 577.276 Depreciation.. At 1 Awil 2022 Charge for the year .Disposals 24,506 247.575 373.391 10,660 10,660 18.279) {14.130} {46.9151 101,310 (24.506) Al 31 March 2023 249.956 87.180 337.136 Net book value. At 31 March 2023 225.000 15.140 240,140 At 31 March 2022 240.(K¥J 15.705 25S,705 The historic cost equwalent of land and buildings induded at valualion are as folh)ws: 2023 2022 12.622 12.622 Accumulated depreciation Net bTr)k value 12,622 12,622

Mencap in Kirklees Notes to the Financial SLitements Year Ended 31 March 2023 12 Tanglble lixed assets (continued Leasehold land and buildings were subject to an indepeThJenl professional valualion at 31 March 2023. The valuation provided of £225.000. shows an decrease of £15.000 from 31 March 2022 and this has been incorporated into these financial statements. 13 Debtors 2023 2022 Trade debtors Other deblofs Prepayments and accrued income 280.471 3,226 103,563 127.423 2,537 98,676 387.260 228,636 14 Creditors: amounts falling dug within one year 2023 2022 Trade creditors Other lax and social S￿rty Other creditots Accruals and deferred income 138.306 30,064 1.432 219.076 128,919 34.469 11.489 155,131 388.878 330.008 15 Leases Total future minirNm lease payments under nOn-Ca￿ellab1e operating leases are as f01b￿S.. 2023 2022 Not later than one year Later than one and not later than five years 28.581 2,141 45,095 20,792 30.722 65.887

Mencap in ￿rklee$ Notes to the Financial SL*ement Year Ended 31 March 2023 16 Fund r•eoncili•tion Unrestrlct•d funds - 2023 Loss on revaluation of fixgd assets Balance at 1 April 2022 Balance at 31 March 2023 Incomg Eynditure Transfèrs Unrestricted Designated - Expenditure fund Designated - Revaluation fund 861,033 3.098.942 164,554 227.378 12,974.730) 985,245 164,554 212,378 (15.000) 1.252.965 3.098.942 12.974.730) {15.￿0) 1,362,177 R•strict•d funds - 2023 Balance at 1 April 2022 Balance at 31 March 2023 Income Expenditure Transfers Donations & fundraising (i) Changing Places {ii) Children in Need- Saturday Fun Club {iiil Gold Standard Framework liv} More to Do Iv) Miscellaneous Ivi) M&S Grant Iviil Household Support Grant Iviiil Communty Champions Wellbeing Activities 60.221 524 2,063 3.426 36.162 95 2,677 62.898 524 2,063 3.426 31.910 188 117 37.836 93 1.000 5.000 {42,0881 {883) (4.386) 990 5,940 53,536 19901 3.930 (52.277) Health Your Way (xl 763 103.254 2.773 104,513 Unrestrictsd funds- 2022 Galn on revaluatlon of fixed assets Balance at l April 2021 Balance at 31 March 2022 In¢om• Expgnditure Transfers Urtrestricled Designated- Expenditure fund Designated- Revaluat￿ fund 721,744 3.098,982 164.554 217.378 (2.959.693) 861.033 164,554 227,378 10.0(h) 1.103.676 3.098.982 (2.959.693) 10.CM)O 1,252,965

Mencap in Kirklees Notes to the Financial Ststements Year Ended 31 March 2023 16 Fund reconciliation (continued) Restricted funds- 2022 Balance at Balance at 31 March 2022 2021 Income Expgnditure Tran$fer$ Donations & fundraising {1) Changing Place$ {ii} Children in Need- Saturday Fun Club lili) Gold Standard Framework {ivl More to Do Iv) Miscellaneous (vil Lets Gel Dortal Ixil Household Support Grant (viii) Health Your Way Ix) 59.470 524 2.063 3.426 25.265 95 1.518 {767) 60.221 524 2.063 3.426 36.162 95 37.836 {26.939) 12,931 2,000 2.400 56,685 {12.9311 12.0001 1,637 (44.274) 763 103,254 90.843 Fund descrsptions al Unrestricted funds The general fvnds are available for the use at the dIscret￿n of the charity in furtherance of the general objectives as detailed in the trustees report. b} D￿gnated funds Expenditure Fund The trustees had in prevtous years designated a prop)rtion of Unrestr￿ted funds having identified future expenditure requiremenls on new vehicles. various fundraising and other capital items and lo cover excess operating costs. The trustees also intend to use designated funds to fund pilot project$ until external funding can be sourced. Revaluation Fund The Iruslees have designat￿ funds equivalent to the revaluation of the leasehold land and buildings. ) Re5trieted fuThls Restricted funds are funds wh￿h are lo be used in accordance with specific reslriclions imposed by donors or which have been rai8ed by the charity for particular purposes and include the following projects. Monies received from restriGted fundraisiThJ adivitie5 arhj donatiorts. (li) Monies received to help fund changing places wh￿h are fully accessible bathrooms designed with generous space equipment. lili) Monies received to fund a leisure facility for children aged 6 10 16 years with a tTr)derate learning disability.

Mencap in Kirklees Notes to the Financlal Statements Year Ended 31 March 2023 16 Fund d•scriptions (conlinued) (iv) This grant enables Ca￿ home staff to delNer personalised care for the ageing learning disabled populalK)n. Iv) Monies receNed to delwer a weekeThJ break seNi¢e for people who are not eligible for social care support. (vil Miscellaneou5. (vii) This grant is for Ihe purchase of sensory equipment for the people we supporL Iviiil Monies lo support staff who are struggling financialty due lo the cost of living crisis. lix) Grant for wellbeing activities for the people we support. Ixl Monies to pay fcK well-being and yoga Se￿I)n$ for the people we support. {xi} Grant fvnding lo enable the purchase of a wide range of accessible dwJital equipment to be used by Ihe people we support. 17 Analysls of net assets belween funds Unrestricted D•slgnated Restrlcted funds lund$ funds 2023 2023 2023 Total 2023 Fixed assets Cash and current investments Other eurfent assets Creditors les5 than one year 27,762 959,101 387,260 1388.8781 212,378 164.554 240.140 1,228.168 387,260 {388.878) 104.513 Total 985.245 376.932 104.513 1.466.690 Unreslrithd Designated Restricted funds funds funds 2022 2022 2022 Total 2022 Fixed assets "Cash and current investments Other current assets Creditors less than one year 28.327 934,078 228.636 (330.008) 227,378 164.554 255,705 1,201,886 228.636 1330,0081 103.254 Total 861.033 391,932 103,254 1,356,219 37

Mencap in Kirklees Noles to the Financial SLitemer Year Ended 31 March 2023 18 Reconci15ation of net income to nel cash flow from operatlng actlviti8s Charity 2023 2022 Nel income lor the year 125,471 151.700 Interest receiv8ble Depreeialion of tangible fixed assets Ilncreasel I decrease in debtors Increase I Idecreasel in creditors 15,432) 10.660 (158.6241 S8.870 1102) 34.884 39.591 {30.1761 Nel cash flow from operating acbvities 30.945 195.897 19 Penslons and other post-retirement benefits Defined contribution penS￿n plans The charity operates a defined conlribulion PenS￿n plan for rls employees. The amount re¢ognised as an expense in the period was £45.60212022.. £46,246)- The contributions are allcKated to UnreStr￿ted funds. 20 Related party transactions The charity is controlled by the Trustee5. No one Trustee has ultimate control. 21 Capltal commitments Al the year end the charily had committed to the acquisth'on of ftted assets tolalling £Nil12022-. Nil)-