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
#104

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 M*ch 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)-