Charlty r•gl•trallon numb•r 702494 (Englnnd and Walo8) Compony rngi$tr•llon numbgr 02428994 MENCAP IN KIRKLEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 MENCAP IN KIRKLEES LEGAL AND ADMINISTRATIVE INFORMATION Trusteos David Blrch Anthony S Horsfall Jill Robson Liz Towns-Andraws Linda Wrigley SenloT managom•nt Cath8rlne Wood Chlef ExecuU¥e (Re8Sgned 31103120251 Dlrnctor of Busln888 8nd Flnanc* Chlef Execullve (Appolnted 0111212024) Joe Spencer Dawn Wood Charlty nufflbor 702494 Company number 02428994 Règlst•red offlce Independenc8 House Holly 8ank Road Llndley HUddersf￿Id West Yorkshlre England HD3 3LX Audltor BK Plus Audll Llmlled 52 Sl Johns Lane Halilax Wesl Yoth$hlr& England HX12BW 88nk•r$ Nallonal Weslmlnsler Bank plc 8 Market Place Huddersfield HD12AL Soll¢ltor8 Ramsdens Oakley House 1 Hungerford Road Huddersfield HD3 3AL MENCAP IN KIRKLEES CONTENTS Paq• Trusteés, rèport Slalement of trustoes. r88ponslbillUe8 10 Indépendent oudllorf8 réwl ststgmant of Ilnandal 8¢lMtle8 15 Balanco ihoal 18 statemenl ol ca8h Ilow8 17 Notes to the ffinanclal 8latements 18-34 MENCAP IN KIRKLEES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The IruJte89 pre89nt thelr Bnmial report and fingndal 8t8lem8nts for Iha year ended 31 March 2025. The Iln8nclal &tOtém6nli have been prepared In ￿&￿rd￿n￿ wlth th• aecounllng pollcle# sot oui In nota 1 to Ih financlal 51atem8nts and Comply wllh the charws govamlng documont, the Companlas Aot 2006. FRS 102 'Th8 Fin8nclal Reporting Stsndttrd appllcable In the UK and Republic of lrnland. and the Charflles SORP 'Actountlng 8nd Raportlng by Charlllas: Statement of Recommended Pracll(x appllcable to charflles prepaTlng tslr accounts In e¢cordane* wllh the Flnanclal Reportlng Stsndard appllcablè In th8 UK and Republlc ol Ireland (FRS 102)°. ObJedlv•i and actlvlths In 2022 the Board ofTrustee8 revlewed our Ml88lon Statemanl and Value8. Our vl•lon l•: For people wlth 8 lèamhg dlsabllity to liv8 theli best IKO posslbla. Our ml••lon: • We VAII 811PPOrt people wlth a leamlng dlBablllty to fuffll thelr potonllal and load hoalthy, happy, and meanlngful IIvo8. Wo wlll Involve people wè 8upport, thelr famlles, Staff. and other Stakeholders In Ihe Jupport we provlde. Wo wlll ¢ampBlgn for chango and Improvement In the Ilv•B of peoplB wlth a loamlng dI88bll W8 wlll ¢ontlnually develop the Support we provtde. We wlll conllnuo lo be Innovatlv•, rojponjlve. and effectlvo to moot ¢hanglng needi. WO wlll run a well-rnonaged oro8nl8allon vA)Ich provlde8 oxcellent valua for rnonoy. Ourvalu•s'. Wa are pas8lonat• about ompowerfng and roskwtlng p•opl• We are Incluslva We adapt and r¢8pt)nd wth now Idea• We are po8ltiY• In ourwork and are the bo8t Wo can bg Wa arn klnd In ev8rythlng wo do Wa prnmote posilive ways of thlnklng aboul188mlng dl88bllily Our P•oph: We wlll only recrult staff vrt￿ share our values end wtK* ¢an demonstrate thelr ¢ommltmont kn provldlng outstandlng Care and 8upporL Wa wlll provkle opportunW88 for 8taff m8mbern lo develop tholr knovAody through 8uperv181on. lrnlnlng, and 8UPPOrt. Mencap In Klrklees We are: Motfvaied, Insplrnd. Klnd Our coro valu88: Motlv•t•d Wo gro rn1)Ovated whén developlng new Ideas. In•plr•d W8 are In8plrnd to enablo everyone we SLPPOrt lo make creatlve Ilfe tholces Wo promole po8ltlve ways of thlnklng about leamlng dlsablllty Klnd We empower, Include 8nd raspect people We are person-¢entered MENCAP IN KIRKLEES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Publlc b&nefif When preparlng the chartvs vlslon and m1551on slalement for the year and plannlng our actlvlU•$, th• tnistèes havè consldered Iha Charfty Commlsslon8 general guldant* on publlc benefit. Acllvhl•• Meneap In Klrkleeg providos 8[W5￿ for pooplo aged 18+ wlth a learnlng d18alxlSty. The support w8 provlde rangés from advlce and Infomiation. bgfvtgndlTrg and 8o¢F81 and lelsure a¢UvlUo$, and day 88NSe*s as wau as 24 hour a day 8UPPOrt provlded In r¢8ldonllal Gale and supported Ilvlng. Most of tho support wo pro￿de 1$ funded by KIMe88 Coundl ￿mMIssIOn￿d ￿ntract8. bul we also provld6 stwort lundad by Dlrect Pa>Thents ¥￿th some support gr8nl tundèd or pald for by those uslng the 8er¥lce. En#urfng Dur work d•llv•rn our •lm We plan our work over a thre&y8ar perfod wlth our buslnom plan updated annually lo rovlew what ha8 been a¢hlov6d and pl•n work ovar th? next three yearn. Athlovemeni8 are moa8urad agaln8t the benefit$ thty hav• brought to thè p•oplè who us• our 8•rvlc88 •nd Ihoso ara 83tabll8h8d through annual qualmy and 8atl8factlon suMy8. We have referred to the guidence (x>ntslned In Iha Charfty Commlsslon's gen8ral guldanc8 on publ1¢ b8nefll whon tarylng out our rev10w and In plannlng fuluf• adlvhlos. Volunt•ern Al Mencap In KIT￿886 we have sovorel poople who volurrtoer to In 8ervlc•8 Suth a8Ar•na, Frlendcap, Super Tuesday and More200. We noed to recNII more volunteern for tho beneflt8 they bllry lo peoplo We Support and have had 8ome 8UC(XSS th16 yoar. Wo have a Coordlnator who m8nag88 the volunleerfng pro(*88, and Ihl818 h•vlng a po￿lIve Impact. Conllnulng to prow our hlghty valued volunteer8 wlll remaln one of our obJecthte8 In the xt tln•ncl41 year. A¢hl•v•m•nts •nd p•rforni•n Slgnlficant a¢lvnhs 8nd achl•vemen¢8 8galnsf obfvcllves Th18 fln8nclal ye•r, w• havé agaln fo¢u¥od on malntslnlng financlal 8U8taln8blllty In a very ¢hallgnglng onvlronmenl. Wg havè do8•ly monltornd budgets and dellvared 89ving8 a8 needed wlth partlcular focus on mlnlmlBlng expèndlture on agency care worf(ers. Th8 hard worft hag pald off fts we hava genoraled a satl8factOry 8urplu8 for th• year. W8 wern plea80d to Mtaln our CQC 8 Inspecllon rallng of'Good' In all our ￿r¥]¢O3. We S￿11 have several voldB In our serYk•8, wlth 6 vacandes walllng for allocallon In our 8UPPOrted Ilvln9. We are worklng hgrd to Soek now people to movo Into IhoBe Places wlth wuncll colleagues who hold nornlnallon rfghts. Wo wore pleased to Juot under £15k lo enablg UB to rofurblsh both the upstalrs and downslalrn lollets and kllchens In Waverfey Ho11- tho ong bulkllng wa own. ThEs wlll hgpgfully make tho $paco more fvndlonal and a¢¢es91ble to a vlder audlenee, malntslnSng and Incrèaslng our mgmboY¥hlp1ovg1$. Wo have moved to new prom16eB for our Day Centro, Brnnches and that Is owned by a communmy organknafjon vtho$8 need8 end v4lu8s allgn wlth our 0￿. We hava at80 been 8ucce8BfiJl In ow £4K bld wlth Q Futurn8 lo •nable us lo dèllver IT tralnlng for 30 peoplè. BUPPDrted and delfvered In partnor6hlp ￿tti Clovortoaf. We are cOn￿med Ihat the digithl vmrld Ss rxjt attesslble lo 80mo people ond dlscrlmlnate8 agalnst peoplè who 8tNggte to U86 and underntand the onllne bènèfits and rl8k&. We were d8Ught8d to B88 a 65% r8duclion In our olectridty costs at Wav8rly Hall followtng on from tho In6tsllaUon of 8olar pBne18 and batterfeg. MENCAP IN KIRKLEES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support•d Llvlng Servlc• At Iha ¢lose ol th16 flnancT81 year, the BeTvl¢¢ wa8 8UPPOrttng 24 people wlth a leamlng dl8abllty to Itve In thoEr own hc*mg6. The portfo￿0 hopefulty Incfa8￿ tQ 8UPPOrt 29 people th13 Ilnanclal year when the volds aro filiod. The Croft h&8 ￿8n d8veloped. adding 0 1-bedroOrn￿ en-sulte extenslon to support a tenant wlth a detorforatlng condltlon, mDvlng th8 Ellls Coltago next dr managomont te•n when the CEO post holder left our organlzallon aftér 4 y68r8 of 8ervlco. We would Ika to thank CatheTlne Wood for her hard WOTk and dedlcatlon to Mencap In KI￿18&03 durfng th18 tlmo and wlsh h8r w811 for Iho future. A naw CEO (Dawn Wood) and H8&d ol Support Servlca8 (rracy Slms) wer8 appoSntod Inlemal￿ in Dec 2024. The new appolntm8nls bring a woalth of 8xp8rfentx vAth them and tha 88nlor management team 1$ wothlng hartl to 8trength8n and dovok)p tli• oroanlsallon. Wo have ¢ontlnu¥d our dlgltal ￿UMeY by Imwovlng our recording 8yStem6 and emb8ddlng dlgTtal sod81 eare roMrdB. Wa have also made efficlèndes and docrea8od our onvlronmental Impacl by dlgltallslng our front41ne paymll $y8lem8 and by movlng aWAy from papw-based 8Srytem8 where we CM. We contlnu8d to op•r8te our lully onune mgndatory tralnlng 8y8tom to onjblo olaff lo undertake th8lr mandaiory tralnlng more flexlbly. Tho onllne Iralnlng 18 worklng ¢ffectlvely. Onlln8 tralnlng requlres slaff b) be away from provldlnp Support for slgnlficanlly less t5me than vAth faco4o•face tsalnlng. Our Cllnkal and Leam5ng ManageT ha¥ proved that the mantorsNp pvogramme for 01 new staff haB 8SgnffirAnlly enabled u8 to rotaln Staff, nlp problems or Issue8 In thè bud qulckly ond hblp8d us to devolop thelr Gkllls In an IrKllvlduallsed way, We are very fortunate that she 1$ a regl8lered nurng. Vlhlbt not employed as 8 nurts shè does u80 her cllnlcal 6kllls to slgnp08t colleague# to 8Dufc08 018UPPOrt for pooplg wo work wlth who have h8allh ￿nCemB. Wo are worklng hard to rgduc8 health Inequaltl68 wlth lh8 people we 8upporL Wg contlnue lo work wlth a con6uttant to 8UPPOrt US wlth gr8nl appllcAtlonJ and So far. #hé h8818rg81y rocouped her costs. whlch18 a great success. Dudng 202512028 wa 8ponl 2 sap8t8le day8 wlth oui Board revSewlng our SWOT analysls of all our servlce$. revlewlng our organlsalonal ￿)ntext docurnent, and detsmilnlnu our 5traleglc dlrecllon. We ctAnpl6led and 61gn6d off the busln&8s plan ft>r 2023- 2028 and began the proc888 01 r8vlowlng our charflable and votlng stNcluro to •nsur8 It mee18 our n8ed8 movlng foThvard. We wlll hold our 8tr818gy day I￿1h our tw81085 and senlor m8n8g8m8nl team In Novembor 2025 to explore and agrpe 8 dlrKllon of travel for 2026- 2029. CQC 8 new $lrvJlo 8¥8è98ment lrnmoth Is now In place In our roglon. A8 a re8uII, thelr vljlls lo us h•vo doer•888d 8lnca th1$ new System was Inlroduced. Nelther of our 2 remalnlng caro homes was In8pg¢tsd on 8118 durfng thls nanclal year. AU 3 CQC reglstered teams *lll havo returned tho Annual pro￿d￿r Informallon Relum8, and wa wlll Work hard on these to ensure they rofloct the work we do to provlde good support. In February 2025 we were reassessed by ISOQAR Énd rètalft8d thè ISO 9001 quallty award for Iho mafwgémgnl end cO￿rdinatIon ol seNIcg8, advk8 & support to people w6th 8 leAming disability and Ihelr caraTr'. Wè also successfully rolalned our CHAS-accredltod 8tatu3 during thè ￿ar. MENCAP IN KIRKLEES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Flnanelal Mvlèw Total Incomlng résourc85 for the yèar amounted to £3,598,877 {2024: £3,519,851) an Increase of £79,026. The Incr8aBe In Incoma was held b8ck by lower than antlclpated Inllatlrjnary upltfts from the local authorfty ond by ongolng volds across wm6 ol our 8er¥lce$. Tho total resour(*s expended for tho year Increased from £3,353.819 8131 March 2024 to £3,405,933 at 31 MaTch 2025, an Increase of £52,115. The charlty mado an opera￿n9 surp￿$ of £192.9441o the year endlng 31 mA￿h 2025 (2024: £188,032). Our focu• contlnues to b• dollverfng 8UPPOrt to thè hlphest quallty 6tandard wa ¢an. uilng ra￿Ure•S 8vallabl• •$ efficienty as pos8lblo. Flx•d A•8•ts Th• ffixed assets of tho company r•pre8enl tho propoty at Waverley Hall. Ilxlur•8. offlce oqulpmerl, opgdall8t •qulpm8nt for usa In our r8•ldonllg1 homas ond rnolor vohlcl•8. D•*lgnat•d Fund The dè$lgnaled fund ha• boen sho￿￿ teparaiely In tho accounts for ¢larfty, andls made up of two sgparnte fund8. The balance on thè dèslgnated fund forfiMre ￿pèndhUr0 at 31st Marth 202S Is £184,554 (2024: £164,554>. The balance on th6 de8lgn8ted revalu81kn1 reservo at 31 M8reh 202518 £227,378 (2024; £222.378). Reserves pollcy Tho tru8tO98 hav6 revl6wed Iho roseNe8 pollcy and In dolw 80 taken ouldance from 'Bey￿d RoseN88' (ACEVO, 2012). The rgvlew Identlfled 011 fundlng 8ouKe$ al d$k and olher evonts whlch would havo a ntgatlva Impact on th6 Ilnonclal vlablllty of the organ168tlon over the noxt 3 year8. The inj$1¢￿ Stlll fegl Ihat thls rèvlew13 relevant If not niore 80 In Ihe eurrent finanGknIty ¢hall•nglng envlronment D12025. Ba88d on th18 rlsk analys18 tho trustO08 ¢onGlud•d Ihat to ensuré contIn￿ty of 8epAc¢s a 8um equlvalont to thro0 of oporaung ¢4Jg18 1£851,483} would be approprlale. The total r880rve8 at 31 March 2025 were £1.840,666 (2024.. £1,e42.722) of whlch £285,423 P024: £258,052) are prèsented by fixed assets loavlng £1,555.243 In 8 roadlly raalisabla fonn. Howovor. £93.849 Is lor usè on restrlctad proJa¢ts and £164.554 designated ag expl8lned abovè I￿vIng unre$trfdgd frao re6orv8s of £1,296.840. MENCAP IN KIRKLEES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT> (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ethloal Fundral•ln9 Pollcy Menc8p In Klthlees (MIK) Is Proud to 8UPPOrt people *iih leaming dls8blltle8 and thelr fami1105. To help gnsurn w8 havo Ihe avallablllty of ongolng fund8 to U80 for enrlchlng Ilves and lo pay for the work we do. MIK 8lm8 to malntaSn broad base of dlfferent fundlng sources. The puw of thls pollGy l¥ to on3urn clarlty and oponnass to all stakoholders. All Staff Invofved In fvndra181ng have a r08pon3ibllty to bo aware and have a thorough und8rstAndlng of tho 8thlcal18sues referred to In tNs pollcy. The followlng pollcy wlll oulllne how M8ncap In Klrkleos (MIK) wrfll OPBraltr and abkle by tho Charlty Camm1881on (CC) guld8lln88, b06t pracllL% and legal frameworks arKI follow best Pmcilce from tha Inslllute of Fundralslng {1 ol F). MIK acllvely I￿kS opportunltlg$ lo work exiernBI OryBnlJatlons and Indl¥lduals lo achleve Shared obJectlve8. MIK wlll malntaln thfjlr Independence and wlll not allN oxtemal pArtn•rnhlps to brlng lh& namg of MIK Into dlsrepulo. MIK accepts Ilnanclal Support from. and pathOrn￿ worklng wlth. companle• and Indfvlduals on th• followlng condlllon$: Donotlon8 and 8UPPOrt arn belleved to re8utt In posltlvo Ou￿rn0$ foT th0￿ MIK 8UPPOrt, • Tharn ￿51 be no adv8fB8 publiclty from receIvl￿ a donauon, BUPPOrt or g1ft4n-klnd. • The Indlvldual or company supporting MIK wll not 8llempt lo Influéncè pollcy or d•d8lon8 • No endor8ements of produGts or ser¥k￿ wlll be glven to 5UPPOrtern by MIK. Wa ts)ncur wllh the Fundra58lng Regu18toe8 Promlse to be open. honest. falr and legal. MIK rxJmplle8 will all rél8vant18glslatlon Includlng monoy 18underlng rules, th6 Brtbery Act and Charlty ¢ommls81on guldance, Sndudlng t61TOrtsm and polltlcal actlvlty. MIK Iherefore would not acrApt any of tho followlng vthgre tho don&tlon,' Was known to bo 88ooclatsd wlth crfrnlnal 8our( Would help further a donorf8 porsonal objgclives Would18ad to a po881bl8 dqdlna In jupport lor MIK Would olhèrwl¥• 8lgnlftrAnlty damag8 MIK'8 reputallon MIK vlll onsure that clgar. honest Informatton 18 gfvon kn supporters on th? work MIK undertako, b OPBnty report on how lunds are 8pont and m2n8ge dOr￿r8. Infomiallon responslbty. Wo wlll comply wlth the ChaTIty Comml38lon and UK ljw In evary roJpecL Includlng those rngardlng op8nneB8 and honesty wllh our 6upportgrJ and membern of tho publ Only MIK wnl have dlrect Bccess to thé fundralslng datth$8 and118t ofdonors {Indl¥lduals and comp8nleB) ond th18 data wlll bo hold In a¢cordanc* to GDPR leglslation (May 2018). Tha databaso will not be shared wllh thlrd p8ty oryanlsatlons and Infomiatlon gov8manco will be In place for slaff wilh r•8tricted a￿$ to the databa88. A]1 communICa￿On with donor8 {bolh offllng and Online) wtll recoiva opt4n choic• 10 rgcolvo further Informatlon and updates from tho ¢harfty. Wo will T88PBCt the prfvaw and contacl praferentes of all donors. We wlll respond p￿mpl1Y to réquests to Cease contacts OT (x)mplaints and act 88 bg8t we can to 8ddrnss them. MENCAP IN KIRKLEES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORn (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 We 8bldo by the law whkh requlres vs, Sn decldlffj whthr to 8ccapt or rofi￿ a donatlon. to ￿nSIder whkh atstlon 18 In th8 charlvs besl overall knterest. We wlll not. how8vor. accopt donaliong made by donots vthosè actlvlllos appear lo bo In dlrect confjlct vAlh th8 bost Interests of th018 we support. The responsll%llty ol th8 judgèmènt on vthalher MIK should refvse a donallon lay8 vAth thè Senlor MarA9emgnt Team and ullimal•ly the BoBrd of Th1$t￿. If supi>orters wlsh to donate to a $podfic arèa 4)f MIK'S work {sueh as More2Do or Areng) U)6y may make 8 r8slrt¢ted donatlon by providlng wrStton Instructlons to thls offe¢t wlth thdr don8llm MIK wlll whoro POB81blo r88PeCt o donor's wlshes. A rèc8lpt WIH be used to capture daia and dI￿all0Th délAII. Rae•lpts afa h8ld In th8 accounts dep8rtm8nl. Each •xI•Mal slte also hal a r8cèlpt book. Thè guId￿h￿ oro Ilstod on tre recelpt book8. Gtft4ld dec18ratlon fomis VAI b8 sent to all Indivldual don0￿ upon r￿[pl of 8 dOna1k￿ or g1ft4n.klnd. The Fundralslng Manager wlll manage this informalion In a¢c¥Jrdanco wlth GDPR and Charfty C¢mm1881on rn18s, wlth thg Dlrector of BuBlness and Flnance havlng ov8ro11 respon8lblllty lor th8 admlnSstrallon of fund8 r￿d the glft-81d retum•. Plans for futUT• p•rlod* We are 8ucceMfulty wothlng toward8 Iho obJectlv•8 for our busIn￿6 plan for tho pgrfod 2023- 2028, Wo wll hold our stralagy day wlth our twstg•6 and 8enlor nwnag6menl t88m In Novombor 2025 to explore ond ogre8 a dlrectlon of trav61 for 2026 2029. The empha818 wlll be UPDn 8U8talnablllty. Improvemen18 to our bulldlng8 and Infra8lfUCture and d•v•lopln9 ox18ting soNIco8. We VAII furthèr consoldo1• our VAHk vmh l.T. 8y8t8m8 to rethca our rellAnce on oywonglva poporthied s￿leMs, We wlll complète ImpleTnenlatlon ol DFgltal Soc181 Care Records (DSCR) In our CQC re91stered S9￿Ces. Our mov8 to oul$ource HR admlnlstrallon has provad to be genoramy offecllve and w• wll look to 8aok more oppotlunlt1è8 10 reduco c6ntral Costs by outsourclng whar• approprfalo. Wè wlll contlnue to ralsè our proflle wlth contlnued Inveslmènt In aoclal medla u8age to drtr4e naw bu8lnes8 by rn18lng our profile effect6vely. Our CEO wlll also contlnue to focus on netWOTklng kn KI￿10￿￿ to ahara our poslovo Impact and develop our statu8 In Klrklee8 81 a provlder ofclthe. We wlll be locused on our 8UPPOrt for people growlng older wllh a learnlng dknblllty. Wo 8UPPOrt an agelng populaijon In many ol our ro$Iden￿91 and supported Ilvlng selling3. We need to ensuro we develop flgxlblg 4ccommodatlon and 8UPPOrt thal can change wllh 8 porson as thelr neod8 Incrnase over Ilme. SlThdur•. gov•minM and manag•mont The company was In¢orporaled on 4 Oclob8r 1989 under the Compan188 Acl 1985. Bèlng a company Ilmitsd by guaranleo It Is gDveTned by Its M6morandum and Mcles of Assoclation. The company IB o1$0 a reglthd ¢harfty andls thgroforo 8ubJgcI to tho rogulatkns of Charfty Commlsslon. In the ovonl of the company bèlng wound up mambors are requlred to ¢ontrlbule an amount nol ￿C88d1n9 £1. On 25 S8ptÈmb8r 2008. 8 Spadal R8solutlon was ￿$S@d by th8 Tw8tee8 agreglng io (*8nge the company n8m8 from Hudd8rnfi8ld Menc8P io m￿t￿P Sn Klrkl88$. Th1& was eff8CtIvo 8$ 8t 30 Septsmber 2008. The tw$te88, who ar8 also the dlreclors for the purpose of company law, and who serrfed durlng the year and up lh8 dal8 of signature of the financl81 statemenls we￿. Davld Blrch Anlhony S Hornfall Jill Robson Llz Town$-Andrew$ Llnda Wrigley MENCAP IN KIRKLEES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Re¢rnltmgnt end appolnlm8nt oftwst8es Atl trustees Indudlng the ehalr, vlce c*alr. treasurer and se¢retary are electsd annually by th6 memb8rn of the charflable company att8ndlnp the Annual General Megtlng In accordance wlth tho Artlcles of Assoclallon. All tru8tees glve thalr tlmo volunteflly and relth no b8nefft8 from Ihe chaty. Any expenseg mclalm8d fmm the charfty are 68t out In notè 10 to the accounts. Organl88tlon81 &lnKtum Thè board of truetoos, whlch ¢an have up lo 12 fflernbèrs. admlnlsters the ¢harfty. The board meets approxlmatoly 10 tlrne8 8 year. A Chm Ex8cutlve end Dirédor of Buslness and Flnanc8 ar8 appolntad by Iho Iwstoos to manage day lo day op8ratlons of the ¢harlty. To focllliats effootbve operallon8. thè Chl8f Execuilve and tho Dlrector ol Bu8ln888 and Financo ha￿ dèlegated authorfty. wlthln term8 of delegallon approvod by Iho Iru•t8es. for operallonal rnattw8 InclKllng financo. amWm8nt and 8aThk* ralatsd adlvlty. The charlty con8lder6 118 koy manogem8nt per80nnol compTlse the Senlor rn8nagem8nt t￿M (SMTI. Tho remunomiion of the SMT Is apprahed and sot each year by the boord of TN8tee8. The f18k regl8t•r 58 rwl•wad each m(rfi al the boarf Tr￿tIng and 1$ compY•hen8lva. Indudlon and tralnlng of twsloos Trustse$ wlll undergo an orlentatlon meellng to brEef thom on tholr legal obllgatlons under ¢harfty and ¢ompany law, tho Mntont ol the Mem¢randum and Artidos of A65ocI8Uon, ￿ cornmKteo and de¢l$lon-maklng PTOCe8885, Iho bu81n888 plan and rec&nt fflnBnGlal porforrnanc• ol tho thartty. Durlng thg Indu￿[On moollng they wll m8ft1 koy employa88 and other IN8tees. TnJ8tees aro •￿￿￿ralled lo attend approprfate extemal tralnhg events whero these will fadlt¢alo the undertaklng of th8lr rolo. Relatlonshlp wlth relatodport18a The chartty18 afflllated to Royal Mencap and we 8har• commm values how8ver we do not recefve any fimdlng from Ihe natlonal body. Audttor In accordanc8 vlth the company8 artlcles. a le￿1￿10n propo8lrvJ thal BK Plus Audll Umtted bo rnappolnted 08 audltor of thè fA)mpeny wlll bo put At 8 General Moellng. DIBclo8ur• of Informqllon to audmor E8ch of the trustees hBB confirmed that therels no Inlom)Btlon of whlch thay ore awwe whfch IB relwant lo the 8ud51, but of whlch the audltor Is unawawe. They have further conllrniad Ihat they have lakèn approprfate Steps lo Identlfy such relevant Infomallon and to establl8h that Iho audftor18 awafa of 8u(* Informatlon. The trus1099' report wa8 approved by the Board of Tru¥t8e8. Jlll Robson Tru•l•• Li.11 IS MENCAP IN KIRKLEES STATEMENT OF TRUSTEES. RESPONSIBILMES FOR THE YEAR ENDED 31 MARCH 2025 The 1rn81ees, who ara 9180 the dIrectO￿ of M8neAp In KI￿1886 for the purpose ol company law, are re$ponslble for preparing the Tru8tses' Report and tho financl81 statèmènts In aC￿rdanCe with appli¢abla law and Unlted Klngdom Accountlng Standard8 {Unlted Klngdom G6no181ty AwledAcuuntlng Prnctk*). Company law requlre8 th& Iru8teeB to PTepwe I1Tha￿Tal 5tatem•nts for each finanrAal yoar which glve a Irue and falr view of the state of affolf8 of the thorily and of Ihe Inco¥rlng re80urceB pffjd appllcatton of resour¢e8, Includlng tha Income and expondtture, ol the charltablts company for that yoar. In preparlng these Ilnandal 8talaThnl8. 1h81rust￿ are rgqutrgd to: - select su118b18 accountln9 pollcles and Ihen apply them consLstanlty', - observe the methods and prtnclples In the Charfties SORP; - make Judgements and estlmates Ihal are reasonabfe and pludonl; stat8 whether appllcable UK Accounllng Standards hava baon fo dlscbsed and explalned In the finand818tstem?nts; and - prepare the llTrancial stat6menl$ ￿ thè golng eon¢em b8sl% unle98 It18 Inapproprfato to prosum& that the Charfty wlll contlnue In operallon. 0￿d. 8ubJgcl to any fflatsrtal departUrn8 Tho tru3t8as arg ￿SponsIbl& for keeplng adaqu&l8 acthuntlng records Ihat dl8cIo80 wllh rnaBonE4blé a¢iwr8cy al OThy tlmo th8 financlal poslllon of thg tharity and enablè them to ensure Ihat tha finandal statements rA>rnply wlth thg Companlos Act 2008. They ar• 4180 responslbl8 for 8818guardSng the assets of the charfty and henco lor taklng rea80nable 8tspB for the prev•nllon and delectkn ol fraud and olher IrTegularltles. 10- MENCAP IN KIRKLEES INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MENCAP IN KIRKLEES Oplnlon W& have audlted the financlal slalem8nts of Mencap In Klrklees (the 'Gharity') for the year ended 31 March 2025 which comprlse Ihe slalement of flnanclal activilies. the balance sheet, the slalemenl of cash flows and no199 to Ihe financial stalaments, Includlng slgnificant accounling policles. The financlal reporting fram8work that has been applled In thelr prep8ratlon Is applicable law and United Klngdom Accounling Standards, including Flnanclal Reporting Standard 102 The Financial Reporting Slandard applicable In the UK and Republlc of Ireland (United Kingdom Generally Accepted A¢counting Practice), In our oplnlon, the financl81 stalernents: glve a Irue and fair view of the slate of Ihe th8ritab19 company's affalrs as at 31 March 2025 and of Its Incom5ng ￿SOUrceS and 8pplicalion of resources, Including ils income and expendllure, for the ye8r Ihen ended,, h8V8 been properly pr8p8red In accordance with United Klngdom Generally Accepted Accountlng Pracllce; and have been prepared In accordance wllh the requlremenls ol thè Companles Act 2006. Ba8ls tor oplnlon We conducted cur audit in accordance wlth Intematlonal Standards on Audlllng (UK) {ISAs (UK)) and appllcable law. Our responsibllille$ under thosè standards arè lurth8r descrlb8d In tho Auditors responsibllities for Iho audlt ol the financlal slalements section of our report. We are Indopendenl of the ch8rtty in accordance wllh the elhlcal requirements that are r8lèv8nt lo our audil of lh8 financial slalements In the UK, including the FRC'S Ethic81 standard, and we have fulfilled our other elhlcal responslbililles in accordance wllh Ihes6 reoulremenls. We belièv6 that the audll evldence w& havè oblalned Is sufficlent and approprlale lo provlde a basls for our oplnlon. Conclusions r•latlng to golng concèrn In audlling the flnanci3181alemenls, we have concluded that Ihe trusle88' use of the going concèm basls ol counllng In tha preparatlon of the flnancial slalemenls Is approprlale. Based on Ihe work we have porfomed, we have not idenlifièd 8ny rnaterlal uncertaSnties rel8llng lo events or tondllions Ih81. Indlvldually or Collectively. may cast slgnifiranl doubt on the chgtity's ablllly lo conllnue as a golng concern lor a perlod of al least hvelve rnonths from when the financlal slatemenls are authorlsed lor1sSU8. Our re8ponBlbllllles and th8 responslblllties of Ihe twslees with respecl lo golng concem are descrlbed In Ihe relevant sectfjons of this roport. Other Inft)rmatlon The othèr Informallon comprlses the information Inckjded In Ihe annual report olher Ihan the financlal slalèm8nls and our audilor's report thereon. The Irustees are responslble for the other Infomiallon conlainad withln Ihe annual report. Our oplnlon on the financlal stat8m8nls does not ¢oveT the other Infomiation and. except lo the exlent olhèrwlse expllcllly slated in our report, w& do nol express any form of assurance concluslon thereon. Our r8sponsibilily Is to read the other infomatson and, In dokng so, consider whether Ihe other Inform811on Is mAlerlally ncon81slent wilh the financi8151atemenls or our knowledge obtained in the course of Ihe audit, or olheThYlse oppears to be mal&rlally misstated. If we Identlfy such ma16rial inconslslencles or apparent materfal mlsslalem8nls, we are required to detemiine whether thls glves rfse lo a material mlsstalement In lh6 financlal statements themselves, If, b88ed on ihe work we have performed. we tonclude thal ther8 is 8 material mlsstatemenl of Ihis other informallon, we are required to report thal fact. We have nolhlng lo report In thls rogard. Oplnlons on othor mattèrs pr88cribed by tho CompJnl•s Act 2006 In our oplnlDn, based on the work undeTl8ken In the course of our audlt., the informaliDn given in Ihe trustees, report for the financlal year for whlch the finandal stal8m6nts are prepared, which includes the directors, report prepared for Ihe purpos8s of company law, Is conslslgnl wllh the rinancial statemen15: and the direclcrs. report Included withln the tNstees' roport has been prepared In accordance wlth applicable legal requirements. 11 MENCAP IN KIRKLEES INDEPENDENT AUDITOR'S REPORT (CONTINUED) TOTHE MEMBERS OF MENCAP IN KIRKLEES Matl•r• whlch ￿ ar• r•qulr•d to r•port by •xc•ptknn In the Ilght of the knowl8du& and und&rst&nding of the charfty and Its envlronm8nt obtalned In thg ¢our89 of the audlL we hav6 not Id8nlfiod matsrlal mlsstatsments In Ihe dlreclor8' rewt Included withln trusteo1' ￿port. We havo nothlng to feport In ro¥poCt ol the folloth mattor8 In folallon to whlch Ihe Companhs Act 2006 r¢qulro8 us to rèport to youll, In our oplwn: adequate accountlng racords havo not bean kept, or relums ad8quats for our audll have nol been rocofvad from branches not vislted by us" or Ihè Iln8nclal $tatemènts ar8 not In agreomonl *rfth tho accounllng rerxJrd8 and r81um8; or ¢8rt8ln dl8dosuT•S of trustaos, remunewotlon spodfiod by law arn nol mde; or we hgve not rncalved all tho Infornation and 6xplanatton8 we requlre for our 8udll; or th? trustees were r￿1 enlluod to prepare the flnaftclal slat¢m6nts in a¢Mrdane* wlth the 8moll wmpAnlg1 roglme and 18k• adv8nl•gg of thb small (y)mpanigs' ￿8mptIons In preparlng Iho Im8te88' réport and from tha requlrem8nt ts) prèparn a str•l•gc rnpNL RMpon•lbllltl•• Ol tnMtv• As explalned mora fully In thè st&t8ment of tni8tèè#' respontlblllllob, the vjho arn 8180 the dlractors of tha charfty for th& purpose of company Eaw, are responsible (or the prnparnoon ol the Ilnandal 8tat8monts and for b8lng 84118fled that thèy glvo a trna and f8k vlèw. and for 8uch Int8m81 control a8 the tN8too9 d8tom)Ino 1$ necas&ary to onable th8 prep8r8tton ol flnanelal 8tslèmènis that awts fr8è from materfal ml88tst8ment, whethar dug to fraud or error. In preparlng the fln8n¢lal st8t8m8nt8. 1h8 tru8t&88 arn re4)on8lble for 886888lng th8 c*•arfty'8 ablllty lo conllnue as a golng concom, dlsch)slng. 88 8pplk*ble, m8tteY8 relaled to golng concam and u8lng the golng corutm ba818 01 accountEng unl68s th8 trustees elther Inlend to Ilquldats the chadlable company or lo cea$e operatlons, or hov8 no raallsilo altemallw bul to do ￿. Audltofs r••ponslblllt1•8 for th• audlt of th• ilnandal •l•t•ffl•nt• Our objecllves arn to obtaln reasonabk assurance about whether the finandal statements a5 a whol& are freo from materlal mls5tatemont, whother due to fraud or efror, and to Is8uo an audMof$ Mport that Include8 our oplnlDn. Reasonable assuranco Is a hlgh lavel of assurance but Is not a guarantee thal an oudtt eonducted In accordance wlth ISA8 {UK} wlll ahvays delecl a materlol m18ststemonl when It ex￿ts. Mlsslatements can 8ds6 from fraud or error and arn consldered materfal Sf. IrKlfvldually OT In the aggregate, they ￿Uld reasonably bg exped6d lo Influence Iha è¢onomlc dKlslons of users taken on tho ba￿$ of th058 flnonclal Statem￿ts. The oxtenl to whlch our prac￿re9 ar• ¢apablo of dèlecllng Irrngularlues. Incjudlng frnud, Is d8tslled bolow. A further descrfptlon of our ra8pon8lblliU8s Is 8vallabl& on Iho Flnanclal Reportlno Coundl'8 y￿bÉtte aL' https."Il www.frc.0rg.uklwjditorsrespo￿Ib[1ld8s. Th18 des¢ripllon foffns part ol our audltof8 report. 12- MENCAP IN KIRKLEES INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF MENCAP IN KIRKLEES Olhgr matters our approach to Idenllfylng and assessing the risks of malerial mlsStatem8nl in respect of Irregularlties, Indudlng fraud and non-compli8nce with laws and Tegulallons. was as fouows: The engagement partner ensured Ihal the engagement team coll8ci5vely had the appropriale wmpetenrÉ, capabilllies and skllls to identify or racognise non-compliance with applicable laws and Tegulations; We Idenlified Ihe laws and regulallons applicable to the company through discussions wlth diradors and other management, and from our Commercial knowl&dg8 and experl8nce of the indvstry sector,. We focused on specific laws and règulalions which we consldered may have 8 dlrect material 8ffe¢l on Ihe financlal slalemenls or the op8ralions of Ihe ￿Mpany. Including Ihe Companies Act 2006, 18xalion 19gislallon and dats protection. anti-bribery. employment. environmental and health and safety18glslation,' We assessed the extent of cornpllance wlth the laws and régulatlons Identlfied above through maklng enquI￿eS ol management and inspècllng legal Co￿¢spondance. and Ensured laws and regulations were communicaled within Ihe audit tearn regularty and the leam remain8d alert lo Instances of non-compllancè throughout Ihe audit. We assessed the suscepllblllly of Ihe company's financlal stalwnents to material mlsstalement. Includlng obtalnlng an und8rsl8nding of how fraud mlght occur, by.. Maklng enquSrl88 ol managemènt as lo where they ¢onsldered there was a suscepiiblllty to fraud, Iheir knowledg8 of actual, suspected and alleggd fraud; Con$ldering the Internal controls Sn place to mlllgale rfsks of fraud and nonwcompllgnce wlth laws and regulatlons., end Llnd8f8landlng the deslgn of thé company's remunerallon policies. To address the rlsk ol fraud through management blaB and overftde of controls, we., Performèd analytlcal procedures to Idenllfy any unusual or unexpected felallonshlps: Tested Joumal entries to klenofy unusual tr8nsacllons Assessed whether judgements and as8umpllon$ made In d8lermlnlng Ihe aecounllng esllmales 801 oul In note 2 were Indicativ8 of potontSal bias.. and Investlgated the ratlonalè beNnd slgnificant or unusual Iran$a¢llons. In respons8 to the risks of Irregularltles and nwmpliance wllh laws and Tegulations, we de31gned procedures whlch included, but were not limited to: Agreelng financlal stalernenl disch)suro8 to underlying supportlng documentatlon: Reading th8 mlnute5 of meetings of those charged wilh govemance; Enqulrlng of management as lo aclual and potenlial litigation and dalm5: and Revlewlng correspondenc8 wllh HMRC, relevanl regulators and the comp8nls1898l advlsors. There are inherent Ilmllaliong In our audil procedures desrJibed above. ThE mDre removed Ihat laws and regulalions are from Ihè flnanclal Iransaclions. th8 less likely il is that we would become aware of non•compllance. Audlling standards also limlt the audit procedures required to identify non-compliance with laws and regulations lo enqulry of thg directors and olher m8nagemenl and the Inspection of regulatory and lègal correspondence, if any. Malerlal mlsstatemenls thal arlse due lo fraud can be harder lo delect than Ihose Ihal aris8 from 6rror 98 they may InvDlve delib8rate concealment or ￿lluSIon. 13- MENCAP IN KIRKLEES INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF MENCAP IN KIRKLEES Uso of our rnport Thls report Is madè solely to the Charitable companvs members, as a body. in accordance wllh Chapter 3 of Part 16 ol thg Companles Act 2006. Our audit Work has been undertaken so that we mlght state to the charitatle ¢ompany's members those matters w8 are required to state to them In an audilor's report and for no other purpose. To the lullesl exlenl p8rmltted by law, we do not accept or assum8 r8sponsiblllly to anyon8 other than Ihe charllable company and the charilable company's membets as a body. for our audit work. for thls report or for the opinlons we have fonned. Vlclorfa Alkln$on FCA (Senlor Statutory Audllor) For gnd on behalf of BK Plus Audll Llmlt6d, Statutory Audltor Chartered Certified Accountsnts 52 St Johns Lane Halllax Wèst Yorkshlro HX12BW England Dale. as..NA2.Wth% bu 20 26 IgL Iivs Abid"4 Ill￿ I lec.I 14- MENCAP IN KIRKLEES STATEMENT OF FINANCIAL ACTivrriES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unreslrlcled Restrleted lunds fvnds 2025 202S Total Unr•strict•d Rèstrf¢t¢d funds lundi 2024 2024 Total 2025 2024 Not66 InGome from: Donatlons and lega¢ie$ Charilablg aGlivitles Other Income Investments 16.739 3,513,018 5.942 11.349 16,739 42.112 3,555,130 9.717 15.659 11.349 1.619 3.482,122 10.518 20.961 2.631 4.250 2.000 3.484.122 10,518 20.961 Total incorne 3.547.048 51.829 3,598,877 3.515.220 4,631 3.519.851 Expgndlturo on". RBSsSng funds Charllable acllvlties 3,546 3.339.429 3,S48 62.958 3.402,387 3.996 3,297.366 3.996 52,457 3,349.823 Total èxpèndltu 3,342,975 62.958 3.405,933 3.301.362 62,457 3.353.819 Net In¢omell•xpendltur• 204.073 (11.1291 192,944 213,858 {47,826) 166,032 Transfers between funds (48.291 > 48.291 Other rocognl8od galns and1058es: Revaluatlon of tsnglble fixed a96ets 5.000 5,000 10,000 10,000 N•t movement In funds 10 160.782 37.162 197.944 223.858 {47.826) 176,032 Reconclllatlon of funds.. Fund balances al 1 April 2024 1.586,035 56.687 1.642,722 1.362.177 104,513 1,466.690 Fund balan¢es at 31 March 2025 1,746.817 93.849 1.840.666 1,586.035 56.687 1.642.722 Th8 Stat8mènl of financlal acllvllles includes all gains and losses recognlsed In Ihe year. All Income 8nd expendllure derive from conllnulng a¢tlvllles. 15- MENCAP IN KIRKLEES BALANCE SHEET ASAT31 MARCH 2025 2025 20 Note• Flxed assets Tangible assets 14 285,423 256.052 Current assots Debtors Cash at bank and In hand 1S 293,688 1,625,640 331,084 1.S18,276 1,919.328 1,849,360 Crodltors: amounts falllng duè wlthln no year 16 (364.085) (462,69D) Not currqnl assets 1,555,243 1,386,670 Total ai8•t8 l•J$ ¢urr•nt Ilabllltlès 1,840,666 1,842.722 The funds of Ihe charlty Reslrfcled Sncome funds Unreslrlcted funds 19 20 93.849 1,746.817 56,687 1,586,035 1,840.666 1.642,722 The financlal statements were approved by the Irusteès on ......................... Jlll Rob50n Truslee Company reglslralSon numbeT 02428994 (England and Wale8> -16- MENCAP IN KIRKLEES STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Nolg5 Cash flows from opeTailng activille$ Cash generated Irom operations 138.667 289,043 Investlng a¢tlvlli6s Purchase of tanglble fixed assets Investment Income recelved (42,652) 11,349 (19.896) 20.961 Net cash (used In)Igen•ral•d from Invèsllng actlvltles {31,303) 1.065 Net cash generated from flnanclng adlvltl•$ Net Incrèase In ¢a8h and ¢aih oqulvalénts 107.364 290,108 Cash and cash equivalents at bgglnnlng ol year 1.518,276 1,228,168 Caih and cash oqulval•nl8 at •nd of y•af 1.625,640 1,518.276 17- MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AIARCH 2025 Accounllng pollcl•8 Chltlty Infomiatlon Mencap In Klrf(lees 18 a prlvats ¢ompony Ibrftad by guarartee Inco￿￿￿ In England and WaleB. T raglstered offlce18 Independence Houlè, H(Aly Bank Road. Und*. H(￿d•l¥rE0kl, We8t Yortshlre, HD3 3LX. England. 1.1 A¢¢ounlthg ¢onv•ntlon Tho financial stalaments hAve been prnpared In 8tt¢Axd8nco whh the charfiys govemlng document, the Companle8 Act 2006, FRS 102 'Th0 Flnandal Ra￿￿ing Standard appllc8bl8 kn th8 UK and Republlc ol Irelan￿ and the Ch8rhlos SORP 'Accountlng and Rep￿￿n0 by Charltle8: Slatem8nt of Re(xJmmended Pracll¢• appllcabF6 to charllles preparfng Ihelr actounls In 8crAJrdArKA whh th8 Fln8ndal Reportlng Standard applS¢abl? In tha UK and Republic ol Iretsnd o 0> Iri ci Di 01 r wj I IYID V rlD C* 0> ID ￿￿(¥￿) ¢yffj o ¢b¢o o rfj ** ¢c* vi ¥> r¢avm afno2£LUU ¢n5<￿LL%￿(n MENCAP IN KIRKLEES NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocal•d lo actlvltl•s 2025 2024 Staff ￿sts Deprecl¥tt¢ Praml8e8 costs Office cosls Profasslonal fee8 Reg18tratlon fe88 ond 8uhcWlon8 Affv8rUslng Bank tharg88 Tr8lnlna Bad debt8 (Xher expendlluro 309,166 7,380 23,724 18.644 46.563 4.466 1.730 333.262 8.422 91.988 20.363 39.058 6.243 11.679) 974 7,057 96 4,894 3,837 422,567 503,621 Analy••d b•tw••n: R081d8ntl81 Day Care Supported Llvlng Olher charltable #cllvHI•s Gov•manc• 78.923 102.415 192,252 8,683 40,294 94,242 118,176 229,372 12,466 49,385 422.567 503,621 10 N•t mov•ment In lund• 2025 2024 The not movement In fund818 8tated aftor charglW(uedty): F•es payable for tho audll of thè chadiY8 finandal 8tstwnants Depreclatlon ofowned langlblo Ilxed a55et8 10.710 18,282 10,400 13,982 11 Tru•t••s one of the tN8tee8 (or any per8on8 wnnected wlth th•m) T￿lved any rnmunewatton or benefftry from tho charity durfng the yoar. The charfty pay3 for truslee's Ilability a>ver, totalling cover of £1.000,000. 88 part of the genwal Insuranr*J pollcy. the cost ol the trustee cover16 nol separatety Idantifiablo from thè lolal tost Incurnd In Ihe year (2024: £420). -27- MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2Q25 12 Employ••• The avernge rnonthty numbor of employ888 durfng the yearvM& The breakdown of avergp numb8r of employ888 only Indud86 contracted slaff. the yBar tho tharfty empbyed 24 bank slaff {2024: 25) nol Hsled b8k>w. 2025 Numb•r 2024 Numb•r Resldonllal Day SoMceB Communlty Support Govemance end admlnlstrauon 18 24 10 24 11 13 Total 97 102 Ernploym•nt costs 2025 2024 Wage# and ulprlei SocS0l weurfty cojts other penalon co 2,627,813 162,922 58,919 2.211,926 174,421 58,977 2.749,654 2,445,324 Th•ra warn no employ888 annual ramU￿ratk)n was rnr• than £60,000. R•mun•rallon of k•y manapm•nl p•r•onn•l Tho rnmuneratlon of koy managomonl pornonngl aB foir 2025 20 Aggregats compensatlon 136.169 113.347 13 T•xatlon Th• ¢harfty18 Oxempt fmrn laxallon on tts acti¥Nies because o116ts Fn(ffiie Is applled for (*wllth puw69s. -28- MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Tanglbl• thod as••ts Lea¥ehold Ltagehold Flxl¥re$ and 14nd and Improv•m•nts fittlfiq$ bulldlnlls Compui•rs Motor vehlclvs Total Cost or valuallon At 1 Aprll 2024 Addlllons Revalualion 235.000 9.251 19.111 96,759 12.835 54.152 10.706 87.180 482.342 42.652 5,000 5.000 At 31 March 2025 240,000 28.362 109.594 64.858 87.180 529.994 Dopreclallon and Impalrmont At 1 April 2024 08preeialion chaTg8d In thè year 7.283 89.980 41.846 87,180 226,289 2.399 6,480 9.403 18.282 At 31 March 2025 9.682 96.460 51.249 87,180 244.571 Carylng amount Al 31 March 2025 240,000 18.680 13.134 13.609 285.423 At 31 March 2024 235,000 1.968 6,779 12,305 256.052 Land and bulklsngs wlth a carrylng amount of £240.0￿ were revalued on 16 May 2025 by Braml8ys LLP. Independent valuerfs not conn8Ctgd wilh the trusle8s, on the basis of markel valuo. Tho valu8llon confomis to Intemalional Valualion Standards and was based on recent market Iransaction5 on arm's length lemis for slmilar propertles, The valtje has been used os 8t 31 MarGh 2025. on th8 b8sls that no material movemenl In the v81u8tbn h8S been noled belween Ihe year end and the valuatlon dat8. At 31 March 2025. had the revatued assets been carried at hlstortc cost less accumulatgd deprecl8tlon and a¢¢umulaled Impaimienl losses. their carrying amount would have been approxSmalely £12,622 (2024 £12,622). 15 D•blorn 2025 2024 Arnount5 falllng due vAthln one year: Trade debtors Other debtors Prepaym8nts and accrued Incomè 187,301 2.239 104.148 246.081 3.794 81.209 293,688 331.084 -29- MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Cr•dttor•: amounts falllng du• wlthln om y•ar 2025 2024 Notes Other tsxatlon and soclal 8ecurNy 43,429 21,610 119,927 21.304 157,815 39.538 42,275 128,442 20,548 231.887 17 Trado ¢reditors A¢cMal8 364.085 462.690 17 D•f•rrod In¢om• 2025 2024 Olh•r d8f•rr•d Ineoma 21.810 42.275 Delernd Ineom818 Includod kn the llnand•l ¥lat•m•nts os follm" 2025 Dolerfed Income Is Included wllhln: CuTf¢nl IlabHltles 21.610 42,275 Movements In Ihe y8ar: Deferred Income at 1 April 2024 Released from previous perSods Resourw deferred In tho year 42.275 {42.275} 21,610 54,342 (54,342) 42,275 D8f8rred Income at 31 March 2025 21.610 42.275 18 R•llrnm•nt b•n•fft 8ch•m 2025 D•fin•d contrlbullon •ch•m Charge lo profft or loss In respo￿ of defined contribLrtion schemes 58,919 58.977 Thè d)arfty operates a definèd contribution pension scheme for all qualifying employge$. The assets of tho schèmo are held separately from thosè of the charity in an Indepond6ntty admlnlslered fund. -30- MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Restrlelèd funds The restrlcted funds of thé charity comprlse the unexpended balances of donations and granls held on trust subject to speclfic conditlons by donois as lo how they may be used. At 1 Aprll 2024 Incomlng r•sourcos R•souf¢es •xp•nded Transfers At 31 March 2025 Donat50ns and fundralslng Changlng Places Chlldren In Need - Saturday Fun Club Gold Standard Framework More To Do Ml$apllaneous M&SGrant Household Support Granl Heallh Your Way Ballèy Thomas Ono Communlty- 1 Slr George Martln Trust One Community- 2 Solar Panels Community Ch8mplons 65,575 524 2.717 68,292 524 2,063 3,426 (16,177) 142 117 1,214 {197) 2,083 3,426 17,851 {49,768) 48.094 142 117 1,214 197 3.750 {3.750) (1.743) (2,386) (2.400) <1,911) (1.000) 257 614 3.000 2.400 19,111 1.000 17,200 56.687 51,829 (62.958) 48,291 93,849 Prevlou6 year: At 1 April 2023 Incomlng rosourcos Resources •xpendèd Transl?rs Al 31 March 2024 Donalions and fundralslng Changlng Placgs Children in Need - Salurday Fun Club Gold Standard Framework Mora To Do Miscellaneous M&SGrant Household Support Grant Health Your Way 62.898 524 2.677 65.575 524 2.063 3.426 31,910 188 117 614 2,773 2.063 3.426 (16.177> 142 117 1.214 (197) (48,087) (46) 2.000 (1,400) (2,970) 104.513 4.631 (52.457) 56,687 -31- MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YE4R ENDED 31 MARCH 2025 20 Unreslrl¢ted funds The unrestrfcted funds ol the charfty comprise th8 unexpend8d balances of donations and granis whlch ar8 nol subject to speclflc condlllons by donoTS and grantors as to how Ihoy may be used. These Include designated funds which have been set aside out of unrestrlcted fvnds by Ihe Iruslees for specific purpos&s. At 1 Aprll 2024 In¢omlng Rotsoiirc08 resources expended Tran8faF8 Galns and At 31 March losses 2025 De8lgnated funds - Expandlture Gen8ial funds 164.554 1.199.103 164,554 1.354,885 3.547.048 (3.342,975) (48.291) 1.363.657 3.547.048 {3.342.975} {48.291) 1.519.439 Revaluation re$&rve 222.378 5.000 227.378 1.586.035 3.547.048 (3.342.975) {48.291) 5.IX)D 1.746.817 Pr¢vlous year: At 1 Aprll 2023 kncomlng R•8our¢?$ r•Jourcos •xp•ndod Transf•rs Galns and At 31 March los$•• 2024 Designated fund3- Exp8ndilure General funds 164,554 985,245 164.554 1,199,103 3.515,220 (3,301,362) 1.149.799 3.515.220 (3.301.362) 1.363,657 Revaluation reserve 212.378 10.000 222,378 1.362.177 3,515.220 (3.301.362) 10,000 1.586,035 MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Analys1$ of net assèts bèlwèeft funds Unrèslrlcted Endowment funds funds Dèslgnated lund5 2025 Reslrlcted Endowment funds funds goneral Tolal 202S 2025 2025 2025 At 31 March 2025: Tanglble assets Current assetsllllabifities) 268.223 1,478.594 17.200 76,649 285,423 1,555,243 1.746.817 93.849 1,840.666 Unro$lrlct•d Endowmènt funds funds Deslgnated nds 2024 Restrlcted Endowment funds lund8 gengral Total 2024 2024 2024 2024 At 31 MBr¢h 2024: Tanglble assets Current assetsllllabllltlos) 256.052 1.329.983 256.052 1.386.670 56,687 1.586.035 56,687 1.642.722 22 Op•ratlng1ga80 commllmonts Losse¢ At the reportlng end dale the charity had oulstanding commitments foT lutuie minlmum lease paym8nts under non-cancellable operaling lèases. whkh fall duo as follows: 2025 2024 Wllhin onè year Belween Iwo and flv8 yoars 44,700 3.925 25,757 48.625 25.757 -33- MENCAP IN KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 23 R•lat•d party transacllo lkn of the Tnjsltss have chlldrbn that u8e gervlce8 provlded by Meneap In Klrkle85. Tha total income recg5vod from both partles was £89.59512024: £73.767) and at the yoarond £6.305 (2024: £14,118) w85 recelvablg. Tho fe08 Charged and pa￿1￿1 18nMs are Identl¢al lo other 80rvi(¥ users. No other rnlatad parly tran8acUons occurmd durlry Ihe lknandal year. 24 C•*h g•n•rat•d from O￿TatIo 2025 2024 Surplus for the yèar 192,944 166.032 Adjustmènts lor: Inveslment Income recognlsed In ststement of financlal activilies Depreclatlon and impaim)ent 01 tangible fixed asse15 (11,3491 18,282 (20,961) 13,982 Mov8ment8 In worklng capllal: Decrease In debtors (Decreasellincrease In credllors (Decrease) in deforred Income 37.39S {77.940) 120.665) 58.177 BS,880 {12,067) Cash g•n•rated from op•rnllons 138.667 289.043 25 An4tysl• of ¢h•ng•s In n•t fvnds charfty had no maiorfal debl dwlng Ihe year. -34-