Charity registTltion number 702494 Company regSslratlon numljer 02428994 (England and Wale51 MENCAP IN KIRKLEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 MENCAP IN KIRKLEES LEGAL AND ADMINISTRATIVE INFORMATION Trusto0s David 8irch Anthony S Horsfal Jill Robson Liz Towns-Aiidrpws Linda Wrigley (Appoinled 11 OLlobgr 20231 Sgnlor managomgnt Catherine Wood Joe Spencer Chief Ex&culive Director of Business and Finawe Charlly numbèr 702494 Company numbor 02428994 R•gl8ter•d offlc• Independence Hojse Holly Bank Road Lindl8y HLJdderslield West Yorkshire England HD3 3LX Audllor BK Plus Audit Limited 52 Sl Johns Lane Hallla Wast Yorkshlra England HX12BW B•nk•rs Nationel Westminster Bgnk pl 8 Mark81 Place Huddersligld HD12AL Solicitors Ramsdens 08kley House 1 Hungsrford Road Hudd8rslield H03 3AL MENCAP IN KIRKLEES CONTENTS Page Trustees. Ipport Ind8p8ndent audltor's r8port Stslemenl of financial activlties 15 Balance sheet Slalemenl of ¢8sh flws 17 Notes to the financial statements 18-35 MENCAP IN KIRKLEES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Th8 Irust88s pr8sent Ih8ir annual report and financial statements lor Iha y8ar end8d 31 March 2024. The fin8nei81 ststemeni$ have been prepared in 8c¢ord8n¢e with the 8¢¢0unb"ng poli¢ies set out in note I to the fin8nci81 slatetnenls and cotnply wilh the charity's Igoverning docutnenll, the Companies Acl 2006 and'Accouniing and Reporting by Charilies. Slatetnent of Recomfflended Practi￿ applicable to chaiitie5 preparing their accounts in accordance ￿th th& Financial Reporting Standard applicable the UK and R8public ol Ireland IFRS 1021" leff8cllve 1 January 20191. Objectives and activitie In 2022 th8 Board ol Tru81998 r&vl8wed our Mlssion Statement and Valuos. Our vl$lon 1$,. For peoplg with a leornlng dlsabllily lo Iivg Ih&ir bgs1111g posslblg. Our rn18810n'. We will support people wlh a18arning disabillty to lulfil their potenllal and lead healthy. happy. and mfraninglul Ilves. We will involve p8opl8 we supoort, their lamilitss, $18ff, and other slakeholdeis in It￿ support we providè. We will carnpaign lor change and improvement in the lives ol people with a learning disability We will ￿ntinuellY devolop the support we providtt. • We will continue to be innovative, responsive. and effective to meet changing needs. We will run a well-managed organisation which provides eX￿lIent value lor money. Our values.. We are passionate about 8rnptswering and re8pecling people We are inclusive W9 odgpl and rgswnd wlth ngw Idg0$ We are positiv8 in our work and are the best we Gan be W¢ 01¢ kiiid iii everylhiiig we do We promola po$ilive ways of thinking aboul1¢8rning disability Our P•opl*'. We will only recruit stoff who sharo our v*ilucs and who can ¢Yemonstrate thtsir eommitment to provlding outstanding care and support. We will provlde tspportunilios for staff members lo dèvelop their knowledge Ihrouoh supervlsion, Ir8ining, and support, mo.nrap In KlrklFJèS We are.. Molivaled, Inspired, Kind Our core values.. Motlvat•d W¥ ar6 motivated when developing new ideas. In$pired We are inspired 10 enable everyone w8 SUPPOrt lo make creative life choic88 We promote positive ways ol thinking about learning disability Kind We empower. include and respect people We are person-centered Public benefit When preparing Ihe tharitY'5 wsion and rniSSK)n statemenl for the year and planning our activities, the tru5tee5 have Considered the Charily Cotnmi5sion's general guidanGe on public benerrt. MENCAP IN KIRKLEES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Actlvltlg$ Mencap in Kirkle8s provid8s SUPKX)rt for p80p18 aged 18+ with a 18arning disability. The Éupport W8 provid8 ran988 from advice and inlormotion. befriending and social ond leisure activities. and day seivices as well as 24 hour a day support provided in residential care and supported living. Most ol the support we provide is funded by Kirklees Council cornmissioned contracts, but we also provide support funded by Direct Payments with sorne support grant funded or paid lor by those using e service. En$urlng our work d•lfvors our alm$ We plan our work aver a three-year period with aur business plan updated annually to review what has been achieved and plan work ovgr th9 ngxl Ihrgtr y¢ars. A¢higvtrm9nls arg rnoasur8d a9aSnst thg bgn¢fits Ihgl havo brou9ht to th$ pg¢plo who Use our sgryicgs and these are established through annu81 quqlily and salisfacb'on surveys. Wg h8vg relerrgd lo the guidarKg contained in the Charifv Commissvjn's general guidance on public benelil when carrying out our review and in plannin9 future Volunteers Al Mencap in Kirkl88s ive have s8'18ral p8opI8 who volunteer to work in s8rvic8s such as Arena, Friendcap, Super Tu8sday and Mor¢2Do. We need to reerLJiI more volunteers for the beneflt$ they brln9 le people we support ancj have had some succ8ss this y8ar. We hav8 a Coordinator who manag88 th• volunteering process. and Ihls Is having a positiv8 impact. Conlinulng to grow our hlghly valu8d voluntaérs wlll r8maln one of our obj8cliv88 In th8 next Ilnanaal yèar. Achievements and performancg Slgnlllc8nt actlvlfles 8nd achlevemenis 8981nsl objectlves This financial year we have worked hard to maintain financial suslainabilily. We have had several void6 in our supported living due to the deaths of 2 people and the changing needs ol another 2 people resulting in them moving lo residential care. Wts 8re working hard lo s8ek new people lo rnov& into Ihose places with council ¢0118agues who hold nomina￿'on righ18. We viere pleased lo retain our CQC s inspection ra￿.￿￿ ol Good" al a CQC focused inspection ol our supported living team. Wè werè pleased to 8acure ju$t under £20k lo 8nabl• us lo buy and install solar panels 8nd 81or8ge balleries lo Wavarley Hall - the one building ive own. This will hopelully make cost savings Dn energy bills and be more eni'ironmenlally sustainable. We h8ve begun the process this year ol seeking new premises loi our Day Centre, Branches. We CLJrrently renl in a commarcial $6tting and are I￿King lo movg lo shared sil& with other charities whose n8eds align more fully with ours own. We were al80 pleased 10 secure a £9.000 gr8ni from Sport England lo enable us lo continue lo fund weekly Yoga sessions al our day services. This is a popular activity wlh people we support and has enabled a reduction in lalli due lo increased mobility because of the sessions. We are working logelher with Umbrella Yoga, a Commwily Interest Company lo provide these se¥sion8. We are al80 working with them and the University of Huddersli&ld on a rgsear¢h project lo demonslrale th8 PDSltive impact ol Yoga for people with a learning disability. MENCAP IN KIRKLEES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Sorvl¢e5'. Supportgd Llvlng S•tvl¢• Al the cloge of this linaneial year the s8rvi¢8 was supporbng 23 peoplg with a leaming di8abilily lo live in 1heir own homes. We have one place following the sad death ol a person we supported. We support people al 9 addresses in a mixture of single tenancies and shared houses. Their support is commissioned by Kirklees Council through a framework conlract vihereby individual pa¢kaggs of support are offered to $PgGialist I￿a￿1ng disability providers Support8d Living is now the majority seryice type l(K us. In the last year we reviewed the services and ils finances ta rnaximise the opportunities the new larger service brings. We reviewed and extended the management slru¢lure lo reflect the growth in Ihe seNi¢e and give flexibilrty lo allow us lo bid for lulure opportunities. We w8re delighted when our hard work to source a 4 bedroomed bungalow with Care Housing Assccialian. as a replacement for an un5uilable properly, was finally completed and is now home lo 4 pgop19 who Org rgally onloylng Ihoir homg. 1 Vl¢lorla Road R•$5dgntlal Homo Six people are supported til our CQC r8glst8r8d r•sidenllal hom8 In Lockwood, Huddersli8ld. FIV8 p8opl8 hav8 th•lr own bedrwrns and 2 shared bathrooms, lounge, and dining kitchen area, and the slxth is a 5eW-conlained fflal where Dne person lives 58mi-ind8pendenlly. All the placements are funded through the local authority. and we have no vacancies at present. Th8 peopl8 w8 support ènjoy varloLJS aclivltiès such as keep fil, social dubs and our Mor8200 88rvi￿. Th& 6 peoplè who Ilve here are ageing and we are exploring option5 for increasing access lo the upper floor. We have asked OT and physio lo assass the building to 8xplor8 if a lift may b8 possibl8 or Sf building on downstairs b8drooms might be 18asibl8 bul this Is tdking an Inordindle arnount ol timè due lo slow procèssès from partn•r orytinisations. All optiun5 would then riead lundlng lo be sourced and agreernenl from the 18ndlord. We are likely lo have 81 leasl one void the coming financial year due lo the •terlorats'ng mobility ol ono ￿r$on who Iiv8s hor8 and th• diagnosis for dom8ntia for *nolh8r p8rson. 100 P•nnln• Cr•sc•nt R•sld•ntlal Hom• Eight people are supported at our CQC regislered residential home in SalendinÈ Nook. Hudderslield. The property comprises 2-siorey house, wilh six bedrooms (four upstairs ancl two downstsirsl in tho main house with a two bedroomed18vel access bungalow altathed. All eight places are occupied and are funded b Kirklees Council with some additicmal NHS CHC funding for one per50n. There is no a9reemÈnt yet from Kirklees Council Ilormerly Kiiklees NeigThbourhood Housinyi lo n)od8rnlse the buildlng, bul il would benefit from Improvoments and addllional space. Therg is a lovely almosphwe al the property but Ihere 15 a lack ol Comrnunal space that could be improved with the neces59ry funding and support from the landlord. Ar•na Day S•rvl¢• Thi$ service operates thr80 days ¥ week IWed,Thu.Fril from Jo Cox Hous$ in Batley and ovtrryone tho attends pays through direct payrnenl. It 15 aimed al younger peO￿e with a learning disability who can travel lo and from the service independently. The service has Gapacily for 14 places per day. The team have been working in partnership with Ioc81 ¢ommunily groups lo widon Ihg adivthos available al no addili¢nal co$1 lo us or m¢mbgr¥. BrAn¢he$ Day S•rvi¢• Branches 15 based in 8atley, North Kirklees. The team provide 5UPPOrt five day5 a week for people aged over forty years who have a learning disability, The Servi￿ is provided through a block contract with Kirklees CDuncil that requires us lo offer up to 18 places per day and,NO have a small number of peopl8 who pay by direct payments and sell-lund. This contract is due lor tendering in 2025 and we do not yèt know if the same model will be recommissioned as the council commissioning team have be8n revlewlng day serrflce provision acros5 ihe region and not glwen us any detalls on thelr direction of trav81. Branches membars enjoy lols of activities from bowling, cycling, oJ8rcistrs, arts and crafts, sports cantr8 actiMli¥s, gardtrning, visits to the cinema And walking and the service is always open to other Ideas and suggestions. Colleagues work In partnèrshlp wlth otrer organisalions including Umbrella Yoga and HTFC. MENCAP IN KIRKLEES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Wa¥&rley Hall Day Servlce Wav8rfay Hall is based in Hudd&rsfield and supw)rts adulls with a18arnin9 di58bilily. Th8 sarvice is provided Ihfough 8 block contract with Kitl¢le&s Council thal off8rs 40 ￿￿e@S per day, and w8 hav8 a small numb8r Df p8opl8 who pay by dir8ct payments and self-lund. This ¢ontr8cI is due lor lendering In 2025 and we do not yel know il the same model will be r8commissioned as Ihe council commissioning team hav8 been rev￿wing day se￿iCe provision across the region and not given us any delails on their direction of travel. The team at Waverley Hall support people aged 18 and above. The building offers a level a¢cess environment with enough space lor all the members lo enioy fulfilling and meaniigful activities boih in centre or out and aboul in our Ioc81 comrnunlly. This year we have been working on 8 new man8gerll8nt sliucture. Th8y hawe continLJed to work with University of Huddersfield to train studenl health and social care pr)lessionals. More2Do The $8rvl¢o1$1gd by SIS mgmbgrs who poy o smo11 eharg9 to attènd plannlng m88tings and who d$¢id9 wh¢r9 1¢ go. what they would like lo do both locally ￿d, on Iheir day trips and weekerK15, 8way. The aclivilies 8rg all chosen by the peoplg who allend. We were thrilled lo receive ILJnding Irorn the Nalional Lollery and are delighted thai the Nalional Lollery have conllrmed an &xlgnsion lo the projg¢t unlll March 2025 10 enable us lo use Ihg gr8nl fundSng flexlbly. The CovSd p8ndeml¢ had a dramatic eff8cl on how often the group could meel and therefDre a surplus on regular funding built up. We have also started the project ol securing further grant funding to sustain the project trorn next year. Another exciting project for the group is beginning lo bg part ol OLf 9overnan¢& strudurg by taking a lead $trtting up a ptrer l$d mgmbgrs ¢oun¢il group to enable people we sUp￿rt lo have a more direct say in our 5tral8gic direckn'on. 115 working Iitle is'valuing Voices.. Slxlal & Lelsure group5 The Hudder5field based so¢i31 gr¢XJPS are keep fil on a Tuesday 8nd a leisure club on 8 Wednesday both held ai W8vèrley Hall. Currently there is not the demand to open on the other evenings. Anecdotally we are told people we support ar8 struggllng flnanclally to attend more 50clal events. We will contlnue lo check oui the dern￿d lor these servlces ano respond accordingly. Sup8r Tuesday and Frl8ndcap aré social and éducational groups h8ld on a Tuésday and Frlday 8véring réspèclv8ly, al our Jo Cox House venue. Thtt services are p8rt18lly subsidisad by Men¢8p in Kirklees, bul the membèrs ¢onlribute Itrw8rds ¢osls. We werè lortunat• lo receivo further grant funding to Merch 2024 from Kirkl889 Council Community Plus lo #upport tha coals of running Super Tuesday a5 we recognise how irnportant they are lo those who attend. Nany of the people who attend live èlone, and we are often th8 only professionals Ihoy 588. W8 ar8 ofton th8 Ilrst people who can suppcrt wlth communSly-based safeguarding issu#s ¥.g. cuckooing 8tc. so ar8 d#t#rminod to ralain th¥s8 clubs. il possiblo, financially. We will need to S88k lurthèr grani funding in the ￿MIng fin8n¢lal year. SeÈking grant lunding ¢an be ¢h8llenglng as many funds have a ceiling on turnovar trr8$holds lor who Ih•y fund whleh li a ehalltngè for u$. MENCAP IN KIRKLEES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Ggneral rovlew This has been a challenging yèar on a financial basis, Our primary funder Kirkl&&$ Council has laced financial ¢halleng88. and th8S8 hav8 in8vilably had an impaet on us. The rnanag8ment and staff hav8 don8 th8ir Ljtmost to k8&p our s8rvic8S positive 8nd providing gre8t support, but the national so¢i81 care recruitment crisis and poor wa￿S have had a negative ifflpacl on staff morale Colleagues have not fell valued on a national level since the pandemic. We thank th8m all lor their continued hard work and and support which has been and continues to be invaluable. Our team remain our greatest assel. Most of the setvices we deliver are under contract to Kirklees Council. During this year we have been implemeniing oranl funderl digiiel social care records. We were pleased lo secure the grani as il has covered not only the purchase ol the software lor a year but has also paid for Irainiw s8ssions and additional hardware loo. Unfortunately. the funding is restricted to CQC registered services only and we will need to assess the positive impact nd ongoing coslg b&for8 decldlng whothor lo roll this out lo our non CQC règlsler6d 8orvkes loc>. We continued lo operaie our ILJlly Online mandatory troining system to enable staff io undertake their mandatory training mor& fltsxibly. The onllna iraining Is worklng effectively, Onllnts iraining ra¢ulr88 $18ff lo bts away from proviQing 8UPPOrt lor signth'cantly less lime than with face-to-lace training. We have also recruited a new Clinical and Learning Manager. We are very foriunale she is a registered nurse. Whilst not employed as a nurse she does use hei Clinical skills to sign post collè8gu8s to 80ureas of support ler pèopla work wllh who have heallh eon¢ams. Wé h8v8 begun workln9 on ¥ prol6¢1 to reduce health inequalilEs wilh people we support. Our offi¢98 ar8 ground noor with lev61 acce8y Ihroughoul and an accessibl& to1￿1 which is important when peopla wa support visit. The space is rnod8rn. flexible, cost effective and will be more suitable for our future ne8ds. With the successful adoption in liybrid wijrkiiig for offiGg-ba6$d $18ff, wis furll)vr i¥(Ju¢*s Ilie size ol oui offi¢e8 to r¢du¢g Geiilr81 ¢0sls. This has goi)¢ well and whilst a lol of work al thè lim8 does sèttm lo be mèeting our néeds. We recruiled 8 consultant lo support us with grant 8pplicalir>ns p8rt way through the year and so far, she has largely r8couped her costs whih is a great success. She 15 now working with us lo seek furthèr funding lor Mor82Do. During 202312024 w& spent 2 88parale days with our 803rd r8viewing our SWOT analysis of all our sarvic8s, r&vi8wing OLJr organis81ional context document, and delemiining our strategic direclitsn. We wmpleled and signed off the business plan for 2023- 2026 and began th8 process ol r8viewing our charitable and voting slruclur81o engure il meets our needg moving forward. This is at earfy stages bul board members are lully engaged with this process. CQC'S new single assessrngnl framework is now in place in our region. As a result. their visits have clecreased lo u8 since this new system was introduced. Neither ol our 2 remaining eare homes were inspected on site during this fjnanciBI year. All 3 CQC regislerad learns still requiring th& Provider Inlormallon Returns lo be eornplel8d and we work hard on tho88 lo ensure they reflect the work we do lo prowide good supwrt. In Fgbruary 2024 we ware re88se$sed by ISOQAR and retained the ISO 9001 quality aw8rd for 'lhg managgmenl and co-ordiiidtion ol setvices, advice 8 support to people with a learning disability 2nd their carers.. We also successfully retained our CHAS ￿credIted $18tus during the ye8r. MENCAP IN KIRKLEES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Flnanclal revlew Totsl incoming resoure88 for the y8ar amounted lo £3,519,851 12023-. £3,152,47818n incr08se of £367,373. The in¢r8ase in incom8 of 11.65% is in the rnaiN altribut8d to infflalionary uplifts frorn the local authority. The total resources expended for Ihe year increased from £3,027,007 al 31 March 2023 10 £3.353,819 at 31 March 2024, increase of £326,812. This rise in expenditure o110.8Qh is largely due to the minimum wage increase in April 2024. Th8 charity made an operating surplus 01 £1f6.032 to th8 year ending Ma￿h 202412023.. £125.4711. OLJr locus ¢onlinue$ lo be dgllvgrlng supptsrt lo the hlghesl quallty standard we can. u81ng tho resour¢&s avallable as efficiently a8 possible. Fixed A¥Bel¥ The fixed assets of the company repres£nt tho propety al Waverley Hall, fixtures, office equipment, specialist equipment for US9 in c)ur 1osi¢J$nlial hgm¢s and rnolor vghi¢1gs. D•signa¢ed Fund The designated fund has been shown separately in the accounts for clarity, and is made up ol iwo separate funds. The balanc8 on th8 d88ignat8d fund for future expenditure at 31 sl March 2024 IB £164.55412023.. £164,554). Th8 balance on the design818d rev81ualion reseNe at 31 M8r¢h 2024 is £222.37812023.' £212,378). Reson￿￿ policy The Irusleos hav& rovi&w8é the res8rve$ policy and in doing so takgn guiL4ano4 from '8eyond Restspffjs, IACEVO. 20121, Tha review identified all funding sources at risk and other events which would have a negative impact on Ihe financial viability ol Ihe organisats'on over the next 3 yeers. The trustees still reel that this review is relevpnt rf not more so in Ihp ¢urrent financially challenging gnvironrnenl ol 2024, Basgd on this risk analy$is Ihg Iru$tge$ concluded that to gnsurg ¢onlinuily tsf Services 4 sum equiVa￿nI lo three months operating costs £838,454) would be appropriate. The adu81 rgservgs a131 March 2024 were £1,642.72212023.. £1.466.6901 of whith £256.05212023-. £240.140j arg represented by fixed assets leaving £1,386,670 in a readily realisa1￿e lorm. However, £56.687 Is lor use on reglriclgd projgctg and £386,932 designated as explained above 1gaMng unrestr￿ted free reserves of £943,051. MENCAP IN KIRKLEES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Ethl¢al Fundra151ng Pollcy siat8ment Mencap in Kirklees IMIKI 1$ proud to support people wlth learning disabilities and their families. Tc> help ensure we have the availability ol ongoing funds to use lor enriching lives and to pay for the work we do. MIK aims lo rnaintain a broad base ol ifferent funding sources. The purpose of this policy is to ensure clarity and openness to all stakeholders. All staff involved in fundraising have a responsibility lo be aware and have a thorough understanding of the ethical issues referred lo in this policy. Polie aims The following policy will outline hvN Mencap in Kirklees IMIKI will operate and abide by the Charity Commission ICC) guidelines, best practice and legal Irameworf(s and follow best praclice from the Instilule cl Fundraising11 of Fl. Detail MIK actively seeks oprx)rtunities to work with external or9anisations and individuals to achieve shared objectiv&s. MIK will maintain their ￿dependeNCe and will not allow extemal partnerships to bring the name ol MIK into disrepute. Guidan¢t on acce Iln donations MIK awepts financial support frorn, and partnership WDrking Mrith, companies and individu81s on the fr)Ilowing conditions.. DonaliDns and support are believed lo result in positlV8 outcomes lor those MIK SLPPOrt. Tliere will b$ no odverstr publifjily froni ie¢tsiving a don81ion, support Ol. gifl-in-kin(J. Thè individual or ¢omp8ny supporting MIK will not attempt lo influènce poliey or decisions No endorsements ol products or seNices will be given to supporters by MIK. We concur ivilh the Fundraising Regulalols Promise to be op8n, h￿e$l, lair and18g81. MIK complies will all relevant 189islation including rnoney laundering rules. Iha 8rib8ry Act and Charity Cornrnission guilanc8. including terrorism and political a¢tivity. MIK Iherefore would not accept any ol the followino where Ihe don8lion'. Was known to te associated with crirninal Sources Would holp further a donors personal objecllves Would lead lo a possible decline in support lor MIK Would olhetwise significantly damage MIK'S reputation Currirnunicdtin wilh donors and k records MIK will ensure that clear, honest inlorrnalion is given 10 5UPPOrters on the work MIK underiake. ID openly re[￿rt on how funds are spent and man898 donors, informaiion r8spon9ibly. We will comply with the Charity Commission and UK law in every respeot, including those regarding Dpenness and honesty Yiilh our supporters and memb&rs ol tha public. Only MIK will have direct access to the fundraising datsb85e and list of donors (individuals and ¢ompanie51 and this dat8 will b& held in accordance 10 GDPR legislation (May 20181. The database will not be shared with Ihird p8rty organisaliong and inlomiation governance will be in place for staff with restricted access to the database. All corvmunication with donors (both offline and online) viill receive opl-in Choi￿ io receive further information and updates from the charity. We will iespecl the privacy and contact preferences ol all donors. We will respond piornptly to requests to ease contscts or Gorllplainls 8nd aot as best we can to address thern. MENCAP IN KIRKLEES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Refusals We abide by Ihe law which requires us, in deciding whether to accept or refvse a donation, to wnsider which action is in the charily's bast overall inierèsl. We will nat, howev8r. ￿Cept donations rnad8 by donors whose aclniili85 appear lo be in dir8Ct Gonllicl with the be31 Interests of those we SLJPPOrt. The responsibility of thejudgement Dn whether MIK should refuse a donation lays wilh the Senior Managamènt Team and ultimatèly Ihe Board ol Trustg$s. Use of donation5 11 supporters wish lo donat8 to a 5p8cilic ar$a ol MIK'S work Isuch as Mor82Do or Arena) Ih8y tnay tnak8 a restricted donation by providing written Instructions lo this eNect with their donation. MIK will where possible respect a donor's wishe5. HandlSn ol cash donabons and ifts in kind A receipt will be used to capture the dilta 3nd donatlon dètail. Récèipts are h•ld in the acrx)unts dép¥tm•nt. Each èxternal Site also has a re￿ipt book. The guidelines are listed on the receipt books. Girt-aid dec13ralion Gift-aid declaration forms wlll b8 Sent lo all Indlvldual donors upon receipt ol a donation or gSft-In-kind Th8 Fundialslng Manager will manag8 this inlormalion In accordanc8 with GDPR and Charlly Commission rules, Wlth th8 Director ol Businèss and Finance having overall responsibility lor the adrnin15walion of lund5 and the gift.aid returns. Plans for future perlods Our priority as we anlai tha n8Xt financial yaar will bè to locus on suglainablo funding for all our servi¢g$. We will invegl In support to hplp us attain graril tunding where it is appropriate. We will airn lo further ctrnsolidale our work wilh I,T. gy¥lgm$ lo rgdu¢e our rgliancg expengivg pakpr-bgsed systgm$. We viill complete implementation of Digital Social Care Records IDSCRI in our CQC reg15tered services. Our move lo outsource HR administration has proved to be generally effective and we wll look lo seek more opportunities to reduce central costs by outsourcing wh•r& appropriate, Following our stralaglc work whare wè craalad SWOT'S for sach sarvlcè wa hav8 allocatèd som8 funding to anabla mlnor irnprovernents in 5grvices with the grgalg51 negd, VV? hawe also b9gun work on lia15ing with landlords lo disGu55 the potential for substanti81 irnprovernenls lo sorne building& We hope lo rnake progre55 on securing 8greemenl and funding OV8r th8 comlng year. Ive have engag8d wllh a prol8cl rnanag8m8nl company lo 8nabl8 work5 to prop8rUes lo lak8 plac8 In 8 limely tnanner. Sadly. this hgs not proved 88 effective a8 we had hoped, 80 we are again Seeking suppori with property maintenance. Our operalional teams are slrelched and not expert5 in property. il is positive lo have Ihem working with us and making projécts happ8n. We will continue lo raise our profile with continued inveslmenl in social ￿edia usage to drwe new business by raising our prolilo ?ff8clivoly, Our CEO will also ¢onlinug lo focus on nglworking in Kirklaè$ to Sharo our posilivg impact and davèlop our Status in Kirklee5 as a provider of choice. Thi5 ha5 reaped dividends again this year as we have been offered opportunilie510 lake part in consultation activity and have input in region wide developments which may not otherwise have occurred. Board agreed that our strategic direction will be a focu5 on our SUPFX)rt for people growing older with a learning disability. We support an a9eing population in tnany of our residential and 5upporiEd living 5Elting5. We need to ensure wp develop flexiblE accornmodalion and support Ihat can change with a person as their needs incr9ase over time. Our work wilh Cai8 Housing tts secure a cornmi55ioner approved development of a 4 bedroorned bungalow wa5 successful and is now al capacity. This was our first stage of developing our more flexible offer in temis of property We are investing in training lo support the staff knowledge in this aiea. We will continue lo work with KCA lo #xplur* the posslbillly of wurking wllh th#m to davdap our offér for1ovg1 access adaptabl8 prop8rt1gs. MENCAP IN KIRKLEES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Structure. 9ovemanc• and management The company was incorporated on 4 O¢lober 1989 under the Companios Act 1985. Btsing 8 company limited by guaranlae il is gov8m8d by 118 M&rrK)randum and Articl8s of Association. The company is also a r89lSt8r8d charity and is therefor8 subj8Ct lo the regulgtitsns of the Charity Commission. In Ihe event of the company being wound up members are reqijired lo contribute an amount ml excegding £1. On 25 S8plernb8r 2008, a Sp8ci81 Resolution was passed by the Tiuslees agr8eing to change the company name from Huddersfield Mencap lo Mencap in Kirklees. This was effective as at 30 September 2008. Th8 Irusl88s, who are also the directors lor the purpose of company law. and served during the y8ar and up lo the date ol signatLJre ol the financial statements were.. David Birch Ang8la Braeshaw Anthony S Horslall Jill Rab50n Liz Towns-Andrews Llnda Wrig19y IR88ign8¢ 12 Oclob8r 20231 (Appointed 11 O¢lober 20231 R&cruilmenl apP￿RIM@￿t ofltyslees All Irusletrs Including the chair, vi¢? chair. treasurer and sècret8ry are e18¢1od annually by the membèrs ol the charitable company attending th8 Annual General Meeting in accordanc8 with the Articles ol Association. All Irusle68 9lvtt Ihelr Ilme voluntarlly and recèlva no b8n8fl18 from the char￿Y. Any expèns88 r8¢18lmed from the ¢h8rlly are $81 out In nol8 10 to the accounts. OrgBnis8lion81 stwclure Th8 board ol trust88s, whlch can have up lo 12 m8rnbars, adminlsl8rs th8 chaiity. Th8 board meets approxlmat•ly 10 Imas a yedr. A Clilgl exeLulivv Dirvblur ul Bu¥iiiES¥ aliLI Fiiiaiibe Lire dppuliiled bv Ilie Iru¥lee¥ 10 11)dii¥ye lu operaliviis ol the charity. To facilitate effective operations, the Chief Executive and Ihg Direclor ol Business and Finance havg delegated authority. within l&rm8 of deleg8lion approved by the trustees, for operational matters including finance, employrnenl and service related activity, The charity conslders lis key managemoni personngl comprise the $gnior management toam ISMTI, The rgmungration of the SMT 15 appraised and sel each year by the board ol Tru51ees. Tha rfsk r8gisl¥r 1$ rtrviewod èach month al tha bomrd m8•ting and Is compr&h•nslve, Incluctfon and training of Irustetss Trustees will under90 an orienlalion meeting lo brief thern on their legal obligalions under charity and cornpany law, the conlont of the Mgmorandum and Arlicles ol Association. the Committee 8nd decision-makng processes, Ihe business plan and recenl finanrAal perfortnance ol Ihe charity. During Ihe induction mee*'ng Ihey will tneet key etnployee8 and other trustees. Trustees are encouraged to attend appropriate external training events where Ihese will faclitale the undertaking of U)vir rol¥. Relationship with rglated partlgs The ¢harity Is affiliated to Royal Mencap and wé Sharè ¢ommon values howBver we do nol receive 8ny fundlng from the national boey. MENCAP IN KIRKLEES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Statement of trustees, respons5bllltles The Irusl&&s. who ar8 also th6 dir&¢lors ol Mencap In Kitklees lor the purpose of company law, ar& r8sponsiblts lor proparing the Trust￿, Report and th8 financial stal8m8nts in accDrdanc8 Wth applicablo law and Unit8d Kin9dom Aecounlng Standards Iuniled Kingdom Generally Accepted Accounting Practi￿1. Company Law requires the trustees to prepare financial slatements for each financAal yeai which give a true and fair view ol the slate of affairs ol the charity and of the incoming resources and application of resources, including the income and expgndilure. ol the Gharilable company for that year. In pr8parlng the88 fflnanclal stalerngnts, the Irusle6s are r8qulr8d lo,. select suitable accounts'ng policies and 1hen apply them consistentw; observe the methods and principles in the Charities SQRP., make judggrnenls 8nd gslimal89 that ar¥ rtra80nable and prudent., and prepare Ihe financial ststements on the going concern basis unless it 15 inappropriate lo presume Ihat the Gharily will eonlinug in operation. The trusteps are responsible for keepin9 od¢quet¢ accounting records that dis¢1gse with reasonable a￿Ur0¢Y al pny lime the financial posilion ol th$ charily and gnable them to gnsure (hal the financi81 slal8rnenls comply with th& Cornpanies Act 2006. They are also responsible for sale Juarding the as5els ol the charity and hence for taking reasonable steps for the prevention nd deleclion of fraud and other irregul8rilie5. In accordance with Ihts Company's articltss, a resolution proposing that BK Plus Audit Limited be reappointed as auditor of Ihe company will be put al a General Meeting. The Irustee5' report wo$ approved by the Bo8rd of Trustees. Jlll Robson Trustee 6 Movembtrr 2024 10- MENCAP IN KIRKLEES INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF MENCAP IN KIRKLEES Oplnlon Wts h8V& 8udited the finan¢ial stslamènls ol Men¢8p In Kirklees Iihg 'ch8rty'l for the year endgd 31 March 2024 whieh compri88 th8 Stat8menl of financisl activi1188, th8 balance sheet, th8 Stat&m8nt of cash flows and not•s to the financial slatements, induding significanl a¢¢ounling policies. The financial reporting framework th81 has been applied In their prgpar81ion is applicabb18w and Uniled Kingdom Accounting Siandardg. including Financial Reporting Slandaid 102 The Financial Reporting Standard applicable in tha UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Pradi¢el. In our opinion, the financial staternenls.. give a true and lair view ol the slate ol the charitable company's affairs as at 31 March 2024 and of ils incoming resoLJr¢es and application ol resources, lor the year then ended: havg b&8n prop8rly preparad In accordance with Unlled Klngdom Generally Ace8pled Accounllng Practl¢*,' and hav& been prapared in a¢¢crd8nce with Ihts requir&mgnts of th& Compani68 A¢1 2006. Basis for opinlon We conducted our audrt in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our rgsponsibililitrs und9r thosg standards are lurthgr dgs¢ribgd in tho Audilors r&sponsibililies for th$ au(lil of the finon¢i&l stalgments section ol our report. We are independent of the charity in accordanco with the ethical requir8m8nts that are rèlevant to our audit ol the linanc4al statements in the UK. including the FRC'S Ethical Standard. and we have fulfilled our other elhi¢al responsibilili8s in accordancg wilh these rgquiremenls. We beligve that the audit evidence we have obtained 1$ sufficient arNJ appropriate lo provide a ba515 lor our opinion. Con¢lu81on$ r•latlng to golng ¢¢n¢¢m In audrting Ihe financial statements, we have concluded that the truslee5' Use of the going concem basis ol accounting in the pr8paration of Ihe financial stat8m8nls Is appioprialo. Based on tl* work we h8ve perfomed, we have not identified any m8teri81 un¢ertainlies rèlating lo events or conditions that, individually or colleclivoly, may cast significant doubt on the charity's abilbty lo continug as a 90ing conc•rn for • period of ai least twelve months fr(Yn when the financial statements arè authorised for issuè. Our responsiblli118s and tha r8sponsibillli8s ol th• trustées wllh r8sp8Ct to golng concern ¥8 d•scrlb&J In th8 rol•vanl sèctions of this report. othar Infomiatlon Th8 olh#r Inlormallon comprls#s thè Infomation includ#d in th* annual rtrport othèr than lh# financlal stalemants and our auditor's report Ihereon. The trustees are responslble for the othèr informalion ¢ontainÉd within the annual report. Our opinlon on the financial slaternenls does rrf)I cov8r the othtsr information and we do not expi8s5 any form of assurance conclusion ther8on. Our responsibility is to read the othtrr information and, in dolng so, considtrr whtrther thtr other infomiatior) is materially inconlistenl Mth the Ilnancial statements or oijr knov41edg? oht)ined in the rourse ollhe audlt, nr otheNiise appoars lo b• materially misstated. If wè Idenlily such materlal inconsislenci8s or apparent rnal8ri81 rnisslatom&nls, ￿ ar8 required to determing wh8ther thi5 giv#5 rise lo a mat8rial mis51at8rn8nl in the financial stat8m8nts th8mselves. If, bas8d on the work we have performed, we conclude thal there is a materi81 miss18ternent of this other inforrnation, w8 are required to r¥port that fact. We have nothing to report in this regard. Mattern on which we are required to report by ex¢eplion We have nothing to report In respect of the Idlowing matters in r8lalSon to whlch th8 Chariil•s (Accounts and Raportsl Regulations 2008 iequiie u5 to report to you il, In our opinion.. Ihg Inlom)aWon slven In Ihe fln8n¢lal siaiemgnts Is Inconslsient In any maigrlal r8spact wSth 1he irusr99s' ropofl., or sufficienl a¢counting records have not been kept,. or Ihe fin8noal statements are not in agreemeni with the accounting re¢ords- or we have not received all the information and explanations we require forour audit. 11 MENCAP IN KIRKLEES INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF MENCAP IN KIRKLEES ResponslbllStles of trustees As exp18ined more full￿. in the slalemenl of trustees, responsibilities. th& trustees, who aro al80 the diro¢lors ol tha charity ltyr the purpos8 of company law. ar8 r8Bponsit)18 for th8 preparation of th8 financial statem8nl8 and for b8ing salisfied that they oive a true and lair view, and for such internal ¢ontrol as the trustees determine is ne￿$sarY tts enable the prep8r8tion of financi81 slalemenls that ai8 free from rnalerial mis61alew8nl. whether due to fraud 01 erior. IN pieparing the financi31 statements, the trustees are respcnsible for assessing the charity's ability to continue as a going concem, disclosing, as ppli¢able, mallers reloled lo going ¢on¢ern and using the going concern basis of a¢¢ounling unless the trustees erther inlend lo liquidate Ihe charrtable company or10 ¢88$8 tsperalions. or have oo realistic allernalive but lo do 80. Audltor's responslbllltles for the audlt of the Ilnanelal statements We have been appointed as auditor under s￿IlDn 144 01 the charit￿S Act 2011 and re￿rt in accordance with the Act and relevant regulations mede or having effect Ihereunder. Our Objec￿'Ve5 are lo obtain reasonable assurance about whether th8 financial statem8nts as a whole are free Iro￿ m818rial misstatement, whelher due to fraud or error. and lo issue an auditoffs report that includes our opinion. Reasonable assuran-e is a high lèvgl ol assuranca bul is not a guarantèa that an audit conducted in accordancè with ISAS IUKI will a￿ayS datgth g material mi5Staletn8nl when il exi515. Misstatement5 can arise Irorn Ir8ud or error and are Gonsidered rnalerial Il, individually or in the aggregate, they could reasonably be expected to influence the eGonomiG decisions of users taken on the basis of tho$$ financial $lalom¥nls. The extent to whioh our procedures are capable of detecting irregularilies. includin9 fraud, is detailed below. A furthfsr dav.rit)Ilnn nl nur rft8fJnn8lhilllios is availahlft nn th* Finanr.lal Rfipr)rting Cnunr.Il'% w*t)sita at.. h1lp5.'Ilw￿ frc.org.uklaudilor5responsibilities. This description forms parl of ow audil0rf5 ieport. 12- MENCAP IN KIRKLEES INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF MENCAP IN KIRKLEES othgr rnattars Our 8pproa¢h 10 idenlrfying 8nd assassing tho risks of malarial misstalem8nl in r88pect of irregul8ritits, including fraud and non-complianc8 with la￿8 and regulations, was as followB= • The engagement partner ensured thal the engagetnent taam co118ctiv8ly had th8 appropriate comp•t8nce, capablli118s and skills to Identify or reccgnise non-compliance with appliczble laws and regulalions., We identified the laws and regulalons applicakile to the COTnpany through discussion5 with directors and other management. and from our commercial knowledge and experience ol the industry sector., We focused on specific la￿$ and regulalions which we considered may have a direct material efle¢l on the fin8n¢ial 918temanls or the operations ol the company, including th8 Companies Act 2006, lax81ion legislation and dal8 protection, anti-bribery, employmenl. environmental and health and safety legislation.. Wa ass&ss•d th8 axt8nt of compllanca wllh th8 laws and r8gulalons Id8ntifi•d above through maknng 8nquiries of anagemenl and inypectirrtJ legal correspondence., and • Ensured laws and regulations were communicat￿1 within the audit team regularly and the team remained alert to instances ol non-compliance throughout the audil. We assèssed the suseepliblllty ol the company's financlal statèM8nts to rnatèrlal misstatament. includlng obtainlng an undorslandlng of how fraud mlght occur, by.. Makin9 enquiries of men0￿rnent as to whore they ¢onsidered there wgs a suswplibility lo fraud, their knovApdge ol a¢lual, su$pF¢tsd and alleged fraud., Conslderlng tha Internal eonirols in place lo millg818 rlsks of fraud and non 213.858 147,8261 166,032 124,212 1,259 125,471 Other r•eognls•d galns and108808'. Revaluation ol tanglbl fixed assets 10,000 10,000 115.0001 115,COOI Not movomgnl In fund$ 10 223,658 147,8261 176,032 109,212 1,259 110,471 R•conelllatlon of frjnds.. Fund balences at 1 April 2023 1,362.177 104,513 1,466,690 1,252,985 103,254 1,356.219 Fund balances at 31 Mar¢h 2024 1,586.035 56,687 1,642,722 1,362,177 104,513 1.466.690 Th8 statement of financial a¢livili85 in¢lude8 all gains and108se8 r6¢ognis6d in the yèar. All ineome &)d èxpenditure deriv8 from continuing activities. 15- MENCAP IN KIRKLEES BALANCE SHEET AS A T 31 AIARCH 2024 2024 2023 Not9¥ FlxÈd 8gse18 Tangib18 asse18 14 256,052 240,140 Currènt a88•t8 Debtors Cash at bank and In hand 15 331,084 1.018,270 387,259 1,228.168 1,849,360 1,615.427 Cr•dilor8= amount$ f811ing du• within on• y•ar 16 1462,6901 1388,8771 N•t curmnl a860ts 1,386,670 1,226,5SO Total as8•ts1•88 currnnl Ilabllltl•s 1,642,722 1,466,690 N•t ass•ts oxcludlng p•nslon Ilablllty 1,642,722 1,486.690 The lunds of the charity Ra8trict8d incom8 funds Unreslricted lunds 19 56,687 1,586.035 104.S13 1,382.177 1,642,722 1.486.690 Th8 cornpany is ent￿ed to the exemption from the audit requirement contained in s6clion 477 01 the Companies Act 2006, lor the year ended 31 March 2024, although an audit has been rarri8d out Ljnder section 144 of th8 Charities Act 2011. The dir¢¢lors acknowledge Ih¢ir respon9ibil￿¥S lor complying with th& requirements of the Companies Acl 2006 with re$pe¢l lo accounting record5 and the preparation ol linanrAal 5talernents. The members have not required the ￿MpanY lo obtaln an audll of its fln8ncl81 slal8m&ni$ under th6 iequlremenls ol the Companies Act 2006, lor the year in question in accordancg with S￿￿'0n 476. These financial slalernenls have ￿en prepa￿ in accordan￿ with the provisions applicable lo cornpanies subject lo the small companies reg1ff￿. The financial statements were approved by the trusteÈs on 6 November 2024 Jill Robson Trust00 Company registration number 02428994 (England and Wjalesl 16- MENCAP IN KIRKLEES STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notss Cash flows from operatlng actlvltl•s Cash generalgd from opgralions 24 289.043 30.945 Invèstlng actlvlt5•8 Purchase of langibltt fixed assets Inveslrnent incomè rts¢8ived 119.8961 20,961 110,09)) 5,432 Nfjt ¢•$h g•n¢ral*d fromllu$fjd Inl Inv•$tlng o¢tlvltl•$ 1,065 14,6631 Net cash usèd In tlnanclThg actlvltl84 N•t Incr•a8• In cash and cash •4ulvalont8 290,108 26,282 ash ond ¢ash eoulvalpnis ot beginnlng of year 1,228,168 1.201,886 C4$h ond ¢psh gqulval*nl$ at •nd of y••r 1,518,276 1,228.168 17- MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Ac¢ountSng pollcle8 Ch8rity infowmation Mencap In Kirk1￿$ is a private company limited by guarant•É incorporat&d in England and Wal88. Th8 r•gis18rod offic8 Is Indep8nd8nca Housa, Holly Bank Road, Lind18y, Hudd8rsfield, Wèsl Yorkshlra, H03 3LX, England. 1.1 A¢¢ountlng convontlon The financial stalements have been prepared in accordance ivith the tharity'5 Igoverning documenti, the Companies Act 2006. FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Irdand" I'FRS 102.1 and the charl￿.eS SORP 'Accounts'ng and Reporting by Charities.. Statement of RecomrTh9nded Practice applicable to charlties preparing their acctsunls In aeeordance with the Financial Reporting Standard applicablè In the UK and Republie of Ireland IFRS 1021. leffeellv8 1 January 20101. Th6 charlly is a Public Benefit Entit* as dellned by FRS 102. Th8 Ilnancial sla16ments aro preparod In 51•rllng, whlch15 tho lunctlonal currency ol th8 charlty. Mon8lary amounts Sn th8sa financlal stAl8m8ntS *8 round8d to thè naar8St £. The linan¢ial st8lements hove been prepared under the hislori¢al cost convenli'on, Imodified lo inclLJde the revaluation ol freehold propertles and lo include inveslrnenl prop6rtigs and certain financial inslrum8nls al18ir valuel. Th& principal accounting palicips adopted are set out below. 1.2 Going conc•m At the Iirne ol approving the financial slalernenls, the tru5te85 have a r8Bsonabl8 expeclatson that the chanty has adequate resources to continLJe in operational existence for the foreseeable future. Thus the trustees conbnue to adopt th8 golng concern basls ol accounllng In preparlng the flnan¢lal st4lamenl8. 1.3 Ch*ril•ble fund• Uiii¥slil¥l¥d lurids ai¥ 4vailabl¥ Ivi u¥¥ ¥1 Ili¥ di¥¥i¥liuii vl Ili¥ Irus1¥¥8 iii luilti¥r41i1¥ ul Ili¥lr L414ril4bl¥ utsl¥¥llv¥¥. Restrlclad lunds arè subl8el lo spe¢ffie ¢ondillon8 by d¢nor$ ¢r gr&niors as to how they may be used. Th• purptrses and uses ol tha restricted funds are sel out in th8 notes lo the linanual slalernenls. Endowment fund5 are subject to specific conditions by donors that the capit01 must be maintained by the charity. 1.4 Inc0rn9 Incomts Is reco9nlsèd when the ch4rily i¥ leqally *ntitléd lo It after any performance condltiony have been mel, the amounts can be measured reliably, and it 15 prob8hle that inc4)me will be received, Cash donatSons are rocogn158d on rocelpl. Olh8r donatlons ara rècognlsgd oncg tha charlty has bagn noliflod of Ihg donation, unl8ss perforrnanc8 conditions requir8 delerral ol th8 atnounl. Incomg lax recoverable in relabon to donations received under Gift Aid or deed5 of covenanl 13 recognised at the time of the don8tion. Legacies are recognised on receipt or othetwise rf the charity has been notified of an irnpending distribution, the amount Is known, and r8calpt Is èxp9Ct￿. If the amount Is nc* known, tha legacy Is troatèd as a ¢ontlngant as$ol. 18- MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 A¢¢ounting policies Icontinutdl 1.5 Expendituro Expenditure Is r￿Ognised On￿ there is a legal orconstructive obligation to transfereconomic benefit to a third paty, it is probablo that a tr8nsf¥r ol oconomic bongfits will bo roquired in setugmgnl, and Ihe amount of the obligation can b$ measured reliably. Exppndilur9 is classiligd by activity. The costs of each a¢tivity arg rnad9 up of thg tol31 ol dir9ft ¢osts and shared cosls, induding suppom aosts involved in undertaking each activity. Direct costs attributable to a singl& activity are allocated directly to that activity. Shared costs which contribute to more than one activity and supptsrt costs which ale not allributabl8 to a single activity are apportion8d balwa8n tho$8 aclivit18s on a basis Lonsist8nl with Ihe use ol resources. Central staff costs are allocated on the basis of tirne spent. and depreciation charge5 are allocated on the portion ol the asset's use. 1.6 Tanglbl• fixed as80ts Tangible fixed a£set5 are initially measured al cost and subsequenly measured al G05t or valuation. nel ol depreciation and any impairment105ses. D¥pr¥Li&liuii is ItlLoyiiib¥d su lo wilt¥ oll rosl vf vdluÈ)lioi) ul abs¥lS l¥ss Ili¥ir r¥siduai vélu¥s uv¥r itri¥ir us*lul Ilv8s on lh8 followlng basès". Leasehold land and buildings Leasehold irnprovemenls Flxlurgs an¢J fllllngs Computers Motor vehicle5 Not providéd Over the lerrn of Ihe lease 25,/0 siralghl Ilng 25'A slrBighl lin8 25'kn str8ighl line The gqin or Ioss grising on the disposal tsf an gsset is determined as Ihe differen￿ belween the sale proceeds and the carrying value ol the assèt. and is rèco9nised in the slalemant of financial ath'vilies. 1.7 Impairment of r￿ed assets Al each reporting end dale. Ihe charity reviews the carrying amounts of ils langible asset5 to determine whether there is any indication that thDse assets h8ve suffered an impairment loss.118ny SLJch indioalion exists, the woverable amount ol the asset is 8Slimalod in ord8r lo delerrnin8 the èxtent ol the impairm8ni loss lil anyl. 1.8 Cash and cash gqulvalgnts Cash and cash equivalents Includg cash in hand, deposits hdé al call wth bank8. olher short-18rm liquid inveslmenls willi urigiiidl rTltJturiliets uf Iliree IriuTilli& ur lebb, Éiiid b¢irik uverdriJtib'. 8diik overdrdftS drtt bliuwri williiri LK)trvwiiiyb iri 1.9 Financial instruments Thè chadly has glaclad lo apply tha provlslons ol Sgctlon 11 'Baslc Flnanclal Instrum8nts' and Saction 12'0thèr Finanri£l Instruryents 135ues' of FRS 102 to qll of it3 linanGial inBtrutngnt&. Flnanclal instruments ar8 rècognls6d Sn thè charity's bal8nc& shèèt when the charfty bacomas paty to thè contractual prov15ions of the instrument. Financial assets and liabililios ara offs£t. with thè nèt amounts prassnt8d in th* financial statèmènts. wh8n Ihgr¥ is legallv enft)rceable right to sel off Ihe recognised amoun15 and there is an intention to settle on a net basi5 or lo reali5e the asset and seitle the liablity sirnultaneously. 19- MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 A¢¢ounting policies Icontinutdl Basie financial •J*ets Basic financial assets, which include debtors and cash and bank balenc£s, are inili£lly meaSU￿d at transaction price induding Iransadion wsts and are subsequently ¢arrigd at amortis8d ¢osl using th& 8ffe¢tivg inlertrst method unless the arrangement constitutes a linanGing Iransaclion. where the transaction is rnea5ured al the present value of the future re￿ip1S discounted al a rnarkel rate of interest. Financk?l assets classified as receivable within one year are not amorti99d. Basic financial liabilities Basic finanei81 liabilities. inclLJding credilors and bank loans are initially recognised ot transa¢lion pri¢e unless the arrangement conslilut8s a financing transaction, where the debt inslrumenl is measured al th8 present value ol the future payments discounted at a market rale ol interest. Financial liabililies classified as payabl8 within on8 year ar8 not amortised. Debt Instruments ar8 subs8qu8ntly cari18d al arniYtiS8d cost, using th8 eff8ctiv• Int8r8sl ratè m8thod. Trade tt8dilors are obligations lo pay for goods or servic88 Ihal have been acquired in the ordinary course ol opèrations from suppllars. AmoLJnts paiablè are cL4sslflèd as curr8nt Ilablllll8s11 paym8nt Is dLJe wbthin oné yèar or188S. If not, Ihtsy are presented 8s non4urrenl liabilities. Trade creditots arts recognised inllially 8t trans3¢11on prf¢e 8nd subsequently measured at amortlS8d cosi using th8 effective in18r8sI rnelhod. DwKognlilon ¢lflnan¢l•l Ilabllltles Financial liabilitr'es are derecognised when the charity's conlraclual obligations expire or are discharged or cancelled. 1.10 Employ•• b•n•flts The cost of any unus8d holiday 8nlillemenl is re￿niSed in the period in which tho 8mploy88'S 8ervic68 are received. Teminalion b&n¢fils are recognisod immediately as 8n expense when the Charity is demonstrably committed to terminate the employment ol an employee or to provid8 termination benefits. 1.11 R*llrèmont bon•fll$ Paymenls lo clelned contr1t￿liOn r&lir¢menl benefit schem$s are ¢har9&d as an gxp9nse as Ih9y fall due, Crltleal accountlng èstlmates and ludgern•ntA In the applicats'on of the charity's accounting poIic4es, the trustees are required to make judgenEnls, esiimate5 and assumptions aboLJI Ihe carrying amount of assets )nd liabilities Ihal are not readily apparenl from other SOLJices. The eslim8les and associaled assumption8 are based on hi8torical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The 8slimales and underlwng assumptions are reviewed on an ongoing basi8. Revisions to accounting eslimales are recognised In Ihe period In which the esiimaie Is revised where the reViS￿n affecrs only ihat pen£x1, or In Ihe period or th8 revlslon and future per1￿$ wher8 the rgvlslon affects both ¢urrgnt future perlods. -20- MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from donatlong and legacles Unrestricted funds 2024 Restricted funds 2024 Tot81 Unre8trict•d funds 2023 Re8trieted funds 2023 Tot81 2024 2023 Donations and grfts 1.019 2,031 4,250 8,090 34Q In¢om8 from ¢harttobl¢ a¢tlvltl•$ Unrg$trlet¢d funds 2024 R•$trl¢tgd funds 2024 Total Unr$$trl¢tsd lunds 2023 Re$trlct*d funds 2023 2024 2023 Charltabl• actI￿tIeS Re5idenkn'al Day Care Supported Living Prol8cls Other charilable gotr'vilies 802.523 966.973 1,644.619 45.866 22,141 802,523 966,973 1,644,619 47,866 22,141 729,569 879,363 1,446,914 370 17,981 729.569 879,363 1,446,914 51,229 17.981 2,000 50,859 3,482.122 2,000 3,484,122 3,074,197 50,859 3,125,056 Income from oth•r tradlng actlvltles Unr•5trlct•d R•5trl¢tad fund$ funds 2024 2024 Total Unr•strlct•d R•glrlcted lunds funds 2023 2023 Total 2024 2023 lub subscriptions Fundraising eveni8 9,688 830 9,688 830 9,585 1,638 9.585 3,969 2,331 Other trading 8¢bvities 10,518 10,518 11,223 2,331 13,554 Income from Inv￿tMentS Unr•8trlct•d Unr•strlct•d funds lunds 2024 2023 Interest receivable 20,961 5,432 21 MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expendltur6 on ralslng fund3 VnrÈgtricted Unr•9trictèd funds lunds 2024 2023 Fundraising and publicity Oth&r fundr&i55ng costs 3.996 -22- o)tDFTh4 ><(oonriTèD(DU LD ts ts> CV L4) ts) L EO ¢7 £4) O O co L4) < (00 n ri EJ In Ul J u in ) U? ID C N) t8 O ID (o o -￿ ( O tu LU > x ?J O ?] TJ (n T11 L4) CD (n ro u (n CO ¢0 C• N) CO tm Cti ¢0 ¢J) tsJ ￿J MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Net movernent In funds 2024 2023 Th? net movamenl in fund$ 1$ ?taled after chorgirngllcredilingl,. Fges pay8bl8 lo the charitys auditor.. for the audit of the charily's financial statements for other assuranTr services Dtrpr6clatlon of owntsd tsngible fixod assets 10,400 10,800 4.848 10,CJGO 13.982 11 Tru$tg•$ None of the irusiees lor any persons connected wlth theml recelved any remuneraiion or benefiis trom the ¢h8rlty during Ihg y&ar. Trustees indemtily insurance costing £42012023.. £4201 has been purchased during tre year. 12 Employees The average monthly number ol employ&es during thè year was.. 2024 Numb•r 2023 Nurn￿r Resi(knlial Day S8rvices Community Support Gov8rnanc• and admlnlstrailon 18 25 43 14 24 46 Total 102 100 Employm•nt Costs 2024 2023 Wages and salail&s Social s¥curfly costs Other pension costs 2.375,567 174.421 58.977 2.211.926 155,784 52.878 2,608,965 2.420,588 There were no 8￿p10ye95 wh058 annual r8rnuneration was tnore than £60,000. R•mvn•ratlon ol kay manag•m•nt p•rsonn•l Thè remuneration ol key managèment personnel ivas as follws.. 2024 2023 A9grEgate compensation 113,347 99.455 -28- MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13 Taxatlon The ch8rity 1$ eJ¢empi from t8X8lion on its 8ctivitie$ be¢8use ell its ineorn& is 8pplied for eh8rit8ble purposes. -29- o ¢m r ¢0 f¢ Ln O > ¢D ¢0 o (n CF) o MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15 Debtors 2024 2023 Amount8 f8lllng due wlthln one year.. Trade debtors Other debtors Prepayments and accrued income 246,Q81 3,794 81,209 280.469 3,227 103,563 331,084 387,259 16 Crèdilor&'. amounts falling duè within one yèar Z1124 2D23 Notès Other taxalion and 50clal Security Deleried in¢Dme Tra¢Ye Creditors Other crèditors Accrua15 and delerrgd incorne 39,538 42.275 128.442 20.548 231,887 30. 54.342 138,306 1.431 164.734 462,690 388.877 17 D•forr•d Incomè 2024 2Q23 Olhgr delerrgd income 42.275 54,342 Déf8rr8d Incom8 Is Induded In th8 Ilnanclal statem8nts as folkjws,. 2024 2023 Dtrlari¥d incomè is includ8d withln.. Current liabilities 42,275 54.3d2 Movements in the year.. Dèl$ri*d incoma al 1 April 2023 Released from previous periods Resources deferred in the ypar 54,342 154.3421 42,275 54,342 Deleried income a131 Morth 2024 42,275 54.342 -??- MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18 Retlr•ment beneflt schernes 2024 2023 Dèflned contrlbutlon 8cheme• Charoe to profil or10s5 in r8SPgcI of defined contribution sGheme8 58,977 52.878 Tli& Ll)arily op¥iait*¥ a cxJT)tribulioi) pfj3f)siui sLli¥iii¥ IL)I' all 4U&ililyinu ttiiipluy¥es, Tli¥ absels ol SLIItti71¥ di held separately from those of the charity in an independently administered fund. 19 R•strl¢l•d fund$ The reslricled funds of the tharity cornprise th¢ unoxp¢nded balances of donations and grants hold on trust tsubje¢t to Specifie conditions by donorg as lo how they rn8y be used. At 1 Aprll 2023 Incomlng rgsour¢os Regourc•8 axpendgd At 31 March 2024 Donations and lundrai5ing Changin9 Places Childien in Need- Saturday Fun Club Gold Siandard Fratn8work More To Do MlscÉllaneous M&SGranl Houséhold Support Grant Heaiih Your way 62,898 524 2.063 3,426 31,910 188 117 614 2,T73 2,677 65.575 524 2,063 3.426 116.1771 142 117 1,214 119TI 148.0871 1461 2,000 11,4001 12.9701 104,513 4,631 152,4571 56.687 Pr•vlou5 y•ar: At 1 Aprll 2022 Incomlng resources R•sourc•g expended At 31 March 2023 Donations and fvndrai$ing Changing Placès Children in Need- Saturday Fund Club Gold Slandard Frarnework Morg lo Do Miscellaneous M&SGrant Household Support Grant Community Champions Grant Health Your Way 60.221 524 2,063 3,426 36.162 95 2,677 62.898 524 2,(￿3 3,428 31.910 37,836 93 1,000 5,000 990 5,940 142,0881 18831 14,3861 19901 13,9301 117 614 763 2,773 103.254 53,536 152,2771 104,513 -23- MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 20 Unrestrlcted funds The unre8tri¢ted lunds of the charity ¢ompri$e ihe unexpended b818nce$ of dtsn8tion8 and gr8nt8 which 8re not 8ubje¢t to specific condibons by donors and grantors as to how they Nay be used. These ir￿ude designated funds which have beèn sèt aside out ol unrestrlcted funds by the trustees for specllic purposes. At 1 Aprll 2023 Incornlng resources Resources expended Galn5 and At 31 March 2024 UnréslrSclad funds Designaied funds Expenditurè Desiqnaled fiinds - Iijalion 985,245 164.554 212.378 3.515.220 13.301,3621 1.199,103 164,554 22? 378 10.000 1,362,177 3.515.220 13,301.3621 10,000 1.586.035 Pr•vlous y•ar'. Af l Aprll 2022 In¢omlng resources R¢sour¢os expended Galns tsnd losses At 31 Mor¢h 2023 Unr•slricl8d fund$ Designated - Expenditure f￿d Designaled- Revaluation fund 881.033 164,554 227,378 3,098,942 12,974,7301 985,245 164,554 212.378 115,0001 1.252,9fj5 3,098.942 12,974.7301 115,0001 1.362,177 21 Anatysl# of n•t aSBet$ b•lwe•n fundi Unr•stric¢¢d lund$ 2024 R•itri¢tsd funds 21124 Total 2024 At 31 M8r¢h 2024: Tangible assets Currenl ass8tsllliabillliosl 256,052 1,329,983 256.(k52 1.386.670 56,667 1,586.035 56,587 1.542,722 UnroStrl¢tsd lund8 2023 R•$trf¢tsd funds 21123 Total 2023 At 31 Mor¢h 2023: Tangible assets Current assetsl{Iiabililiesl 240,140 1,122,037 240,140 1,226,550 104,513 1,362,177 104,513 1,486,690 -24- MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 22 Operating lease commitments Al the reportlng ènd dat• the charlly had outstanding comrnltm8nts lor fuluro rninlmum l•ase paym•nts under non-cancellable op8raling leas88, which fall du8 as follows.. 21124 2023 Withln on8 yaar Between and five year5 25,757 28,581 2,141 30.722 23 R•lat•d party transactlon8 There were no JLs¢10soble related party iranso¢tlons ¢urlng ihe year12023- none). Cash generated from operatlon5 2024 2023 Surplus for the year 166,032 125.471 Adluslmont5 for.. Inve5trnenl iiicorlle recogni98d in st81gwi8nl ol financial activitie8 D•precialion and impalrm8nl ol tangible fix8d ass8ts 120.9611 13,982 15.4321 10,660 Movements in working capital.. De¢reasallincr8asel in debtors In¢r¥ase in crgditor$ IDecT8asellincrease in deferred income 56,177 85.880 112,0671 1158,6231 4,527 54.342 Cash gen•rat•d from operation& 289,043 30,945 25 Analysls of changgs In not funds The charity had no material debt during the year. -25- This document was delivered using electronic communications and authenticated in accordance with the registrar's rules relating to electronic fonn, authentication and manner of delivery under section 1072 of the Companies Act 2006.