Bromley Mencap
Report and Accounts
for the year ending
31 St March 2024
Bromley Mencap
A Company Llmited by Guarantee, Registered in England & Wales NO 2179385
Bromley Mencap is a Registered Charity, NO 800685

Bromley MenGap
Table of Contents
Trustees, Annual Report........................................................................................................................................
Structure, Govemance & Management.................................................................................................................
Objectiv85, Activities & Public Benefit.
Fundraising .
Achlevemenls & PerformanGe.........................-...............-.....................................................................................
Chairman's Report....................................................................................................................
Chief Executiv8's R8POrt ..............
Future Str81egy.......................,...,...........................................................,.......,...............................,.................-. 12
Fin8ncial Review.
Financial Posits'on and Performance.......................
.12
Reserve8 Policy..........,..............,.............,...............,..,...........,..,.,............,...,.,......,...............,13
Risk Management...................................................................................................................14
Investment Policy.........
.14
Stalemenl of Trustees, Responsibilitle8..................................................................................,........................... 14
12
Independent Auditols Report to the Membars of Bromley Mencap......,..................,.......................................... 16
Flnanclal Statements for tha Year Ended 31st March 2024................................................................................ 21
Statement of Financial Activities Ilncorporating an Income and Expenditure AcGount) for the
Year Ended 31 March 2024............................
-21
Balanc8 Sheet as at 31st March 2024....................................................................................22
statement of Cash Flows for the Year Ended 31st March 2024 ............................................23
Analysis of change in net debt............................................................................................................................ 24
Notes to the Accounts......- .-............ ......................................................
.25
1. Accounting Policies.........................................
.25
Statement of Financial Activitie5 (Incorporatlng an Income and Expenditure Account) for the
Year Ended 31 March 2023....,...............................................................................................27
2. Incom8 from Charitable Activities....................
.28
3. Donations and Legacies..
.29
4. Income from Other Trading Activities ........-
.30
5. Investment Income..
.30
6. Expenditure- Total..................................,..............
.30
7. Expenditure - Other Direct Costs.................................................................
.31
8. Expenditure - Support Costs...............................................................................................32
9. Allocation of Support Costs .......
.33
10. Expenditure- Staff Costs..
.33
11. Net income l (expenditure) forthe year............................................................................34
12. Donated Services and Facilities ......
.34
13. Indemnity Insurance............................
.34
14. Granls to Families........................................
.34
15. Trustees. Remuneration and Benefits..............................................................................35
16. Tangible Fixed Assets ..............
.35
17. Fixed Asset Investments.....................................
.35
18. Debtors.....................................................
.36
19. Investments.......................................................................................................................36
20. Credilors...........................................................................................................................37
21 . Operating Lease Commitments....
.37
22. Analysis of Net Assets be￿een Funds ................................................... .................-......38
23. Movements in Funds ........... ..
.39
24. Legal ststus of the charity......................................................
.40
25. Related paty transaction5...........-....
.40

Bromley Mencap
Reference & Administrative Information
Trustees
P Prentice
A Hilderly
A Kean
J Pownall
B Austyn-Jones
G Gostt
K Farina
Dr D Lambauer
P Nash
J Spencer
A Hilderly
P Williams
Chairman until 1517124
Chaiman from 1517124
Hon. Treasurer
Until 25102124
Until 07101124
Until 18103124
Until 29108124
From 13111123
Until 12112123
Ke
Mana
ement Personnel
E Lynch MBE
Chief Executive until 1105124
A McEwen
Chief Executive from 07105124
S Bames
Deputy Chief Executive
C Stone
Head of Services (Children & Adults)
M Catchpole
Empoyment Services Manager - from 30105123
Name & Re
istered Office of the charit
The full name of the charity is Bromley Mencap and its registered office is Rutland
House, 44 Masons Hill, Bromley, Kent BR2 9JG
Auditors
Goldwins, 75 Maygrove Road, West Hampstead, London, NW6 2EG
Bankers
Barclays Bank PLC, 1 Churchill Place, London, E14 5HP
Metro Bank, 1 Southampton Row, London, WC1 B SHA
Investment Mana
Investec Wealth & Investment Ltd, 30 Gresham Street, London, EC2V 7QN
ers

Bromley Mencap
Trustees. Annual Report
The Trustees, who are also directors of the charity for the purposes of the Companies
Act. have pleasure in submitting their annual report and audited financial statements
for the year ended 31 st March 2024.
The charity is a charitable company limited by guarantee and was incorporated on 16
October 1987. It is govemed by Articles of Association, which were last amended in
October 2011.
Structure, Governance & Management
The charity is managed by a Board of Trustees elected by the membership, although
the board also has the power to co-opt trustees during the year. Co-opted trustees are
subject to approval by the membership at the next Annual General Meeting. All new
trustees undertake an induction period which includes training on good govemance
and legal responsibilities.
The board employs a Chief Executive to manage the organisation on a day-to-day
basis. She is supported by a senior management team. There are clear reporting
structures in place and every staff rnember has formal supervision with their manager.
The chief executive reports directly to the board, which meets bi-monthly. Bromley
Mencap has three sub-committees which have trustee and member representatives.
The sub-cornmittees meet regularly and report to the board.
The charity works to a five-year Strategic Plan which has annual work programmes. A
report on the year's activities and work towards the organisation's objectives is
presented each year to the Annual General Meeting.
Bromley Mencap operates a policy of equal pay and aims to ensure that salaries reflect
the knowledge, skills, responsibilities and personal competencies required for the
satisfactory performance of each job. We use objective measures to determine our job
levels and associated salaries. These are also set in the context of the jobs market and
comparisons are made with similar jobs in other charities and relevant organisations.
For our employees we operate a consistent remuneration policy across all levels of the
organisation including our Chief Executive and key management personnel. The
remuneration policy of Brornley Mencap is set by the Finance & General Purposes
Committee, a sub-committee of our Board of Trustees.
Objectives, Activities & Public Benefit
The charity's objectives as ststed in the governing document are
the relief of people with disabilities. their families, dependants and carers. by the
provision of services. support and information, leading to independent living
opportunitieslimproved life chances and by challenging discrimination through
campaigning, lobbying and promoting user representation.

Bromley Mencap
"Disability. is defined as 'A physical, sensory, learning or mental impairment
which has a substantial and long-term adverse effect on a person's ability to
carry out day-to-day activities..
We seek to improve the lives of people with a disability, their parents and carers in
whatever way we can. We achieve this by delivering a wide range of preventative,
person-centred quality services including a telephone helpline, advocacy, inforrnation,
advice and guidance, family support, an employment scherne, buddying for young
disabled people, respite and short breaks, dorniciliary care, social and leisure activities,
a day opportunities programme, a specialised training centre, childminding, young
carers support, peer support for older and mutual carers and independent living
classes. As a member-led organisation all our services are consulted, evaluated,
shaped and designed with disabled people and carers leading to improved health and
well-being. We campaign and lobby at Socal level to ensure the voice and rights of
disabled people and carers are represented.
We work closely and in partnership with other organisations who share our values,
both in the Borough of Bromley and elsewhere. We work closely with the London
Borough of Bromley and deliver services through consortia and partnerships. We are
a founder member of Bromley Third Sector Enterprise CIC and our Chief Executive is
one of its directors. We are affiliated to national Mencap but receive no funding from
them.
Bromley Mencap is a user and member-led organisation with over 1,000 members.
Mernbers are represented on our sub-committees and Board of Trustees. All our
activities, which are reported on below, focus on delivering our charitable aims and
objectives and we refer to the Charity Commission's general guidance on public benefit
when reviewing them and fonnulating our business plans. We are satisfied that
Bromley Mencap is providing public benefit.. regard for public benefit is included in the
induction and training for all trustees, who look at the charity's activities in the round in
order to decide what benefit to the public at large they can realistically provide.
We are supported by a strong team of 80 loyal and dedicated volunteers who help with
fundraising, office administration and offer a range of support across a number of our
services.
Fundraising
Bromley Mencap has considered the reporting requirements of the Charities
(Protection and Social Investment) Act 2016 and fundraising is compliant with the
recognised standards of fvndraising (set out in the Code of Fundraising Practice) as
well as those required under charity law and wider law.
The Chief Executive has overall responsibility for fundraising. An independent
consultant provides expertise and professional support directly to the Chief Executive
in respect of grants and trust applications. We have a small number of fundraising
volunteers who are supervised and supported by the Deputy Chief Executive. Third
party fundraisers are not used.
Bromley Mencap works to a fundraising strategy and persons acting on behalf of the
charity do not subscribe to specific fundraising standards or a specific scheme for
fundraising regulation. We closely monitor the fundraising activities of any person

Bromley Mencap
acting on behalf of the charity. No complaints have been re￿iVed in respect of our
fundraising activities, which are reported on regularly to the Fundraising Sub-
committee.
The protection of vulnerable people is ￿ntral to Bromley Mencap's aims and objectives
and the charity is therefore always vigilant to the need to exercise care in this respect
when carying out fundraising activities.
Achievements & Performance
Chairman's Report
l am very pleased to present my first report as the Chair of Bromley Mencap. I stepped
into this role in July 2024 following the retirement of our previous chair, Peter Prentice,
who retired after 18 years in the role. Along with the former CEO, Eddie Lynch who
resigned in May, Peter made a massive contribution to making Bromley Mencap the
caring and successful charity that it is today, and we are very grateful for his time, skill
and commitment.
In addition, 3 long-standing trustees made the decision to step down. Paul Nash and
Paul Williams resigned during the financial year, and Julie Spencer announced her
decision to resign in August 2024. We are extremely grateful to both Paul's and to
Julie for their long-standing dedication and support.
These resignations were not unexpected, coming as they do after lengthy periods of
service. Bromley Mencap ran an extensive recruitment process for the new CEO, and
l am very pleased to welcome Anna McEwen into the role, who is already building on
the success created by Eddie. We are also in the process of appointing up to 5 new
trustees, who bring in 8 Variety of skills and experiences. It shows the strength of our
organisation that we can attract such talent, and I look forward to welcoming them into
our board.
Bromley Mencap continues to thrive, thanks to the incredible efforts of our staff,
trustees, and volunteers. Their passion and comrnitment to supporting our services
and the people we serve are truly inspiring. Whether it is through direct support,
administrative work, or fundraising efforts, each member of our team plays a crucial
role in our SUCGess.
Chief Executive's Report
l am delighted to present my first Annual Report for the organisation. I wish to pay
tribute to my predecessor, Eddie Lynch, who earlier this year announced he was
stepping down as Chief Executive of Bromley Mencap after 20 wonderful years. l am
pleased to report on a very successful financial year under his leadership.

Bromley Mencap
Over the last twelve months we launched a number of exciting initiatives which saw us
deliver on the final year of our current Strategic Plan. These initiatives were set against
the challenges of higher inflation and cost of living increases but were made possible
through new funding and contracts.
The sections that follow in the report detail each of our major programmes of work and
their impact in 2023-24. This year our reach extended further throughout the borough
and saw a record number of new referrals for support.
The organisation saw both income increasing significantly and seniices being
developed and extended. Our dedicated team of staff and volunteers delivered a wide
range of quality, person centred activities and set up new services to meet the needs
of more disabled people, carers and families.
Some of our key achievements this year include,.
Launching our new accredited Training Centre in Bromley North for young
people with special educational needs and disabilities (SEND).
Launching our new Cost of Living support service and Digital Champions project
funded by a 5-year National Lottery Reaching Communities grant
Launching our new All Age Autism Welfare Benefits Service
Refurbishing new premises for our Day Centre at Eden Park
Extending our Supported Internships programme throughout Bromley and
Bexley boroughs
Securing new funding from Mercers Charitable Foundation to continue our
workshops and expand our peer support for mutual carers
Dernand for our support has continued to increase, and this year we saw 2,499 new
referrals to the organisation, an increase of 298 on the previous year. This year,
through our outreach programmes, we saw 286 new members join the organisation,
an increase of nearly 50% on last year, and as of March 315I 2024, we have a
membership of 1,164 people.
Digitalisation became further embedded across Bromley Mencap and, as part of our
Cost of Living Service, we employed two people with a learning disability to act as
Digital Champions. They have taken a lead in delivering workshops and working with
clients on a one to one basis, helping to familiarise clients with digital technology and
signpost to ways of staying safe and saving money online.
Quality lies at the heart of our seniices and we retained our accreditation for Investors
in People, the Advice Quality Standard and the DWP Disability Confident award.
Our User Involvement Project has continued to grow and, with additional funding from
the National Lottery, we were able to increase the hours for this project through the
Cost of Living Service. In particular, work has been carried out with the first student
cohort at the Training Centre and with clients attending our Day Opportunities which
moved from West Wickham to Eden Park to ensure that the new service provisions
fully identified and met their needs. Staff in Day Opportunities have been supported to
deliver monthly feedback sessions with clients including a focus on anti-bullying and
mental health. Work with Children's Services has included a consultation exercise, a
feedback report regarding summer activities, and focus groups to explore barriers to

Bromley Mencap
employment for young adult carers. Surveys regarding the impact of the Cost of Living
Servi￿, and satisfaction with our Helpline and Short Breaks services have been rolled
out. A major success for the User Involvement Project has been the development of
user-led panels as part of staff recruitment, which culminated in four people with lived
experience being supported to interview candidates for the role of Chief Executive.
We engaged with the local community through our monthly e-newsletter and bi-
monthly Bulletin, which are sent to members and other interested parties including
community groups, professionals and local Councillors. We have a significant social
media presence and communicate about our activities and local and national issues
relating to disabled people on a regular basis. At year end, we had over 3,200 followers
on Twitter, 1,700 followers on Facebook and 1,400 on Instagram with audiences
growing across all three platfomis. We increased our presence on Linkedln through
the year and now have close to 300 followers.
Throughout the year we attended a wide range of key strategic and operational groups
across Bromley to represent the views of our rnembers. These include:
Voluntary Sector Strategic Network
Bromley Safeguarding Adults Board
SEND Governance Board
Learning Disability Annual Health Check Task and Finish Group
Bromley Children and Families Forum
Autism All Age Partnership Board
Bromley Adult Learning Board
Learning Disability Carers Forum
Learning Disability Partnership Board
Learning Disability Provider Hub Meeting
Learning Disability and Mental Health Provider Forum
Parent Engagement Matters
Down Syndrome Task Group
Digital Inclusion Action Group and
Tackling Loneliness Action Group
Our partnership work continued throughout the year and included successful
collaborations and joint working with the following organisations:
Bromley Third Sector Enterprise
CASPA
London South East Colleges
Royal Mencap
MyTime Active
TLC Education Services
Oxleas Physiotherapy and Psychology Teams
The Glebe School
Marjorie Mcclure School
Riverside School
Cabrini Care
Diagrama
Goldsmiths College
Care Dogs
Pet Therapy

Bromley Mencap
Our annual work programrne had challenging targets and included developing and
expanding services in the community. Highlights of the last twelve months include:
Our Day Opportunities community-based programme for disabled adults
delivered outcomes around increasing independence and promoting life skills.
Both services ran five days a week from Monday to Friday and 65 clients, our
maximum capacity, now attend the services providing 145 sessions per week
West Wickham Day Opportunities successfully moved to new premises at Eden
Park. We have developed new partnerships with Goldsmiths University, have
hosted a student Dance Movement Psychotherapist and are now working with
Pets As Therapy - Maple the therapy dog visits regularly! Other partnership
working on our community based programme includes Bromley Community
Learning Disability Team's Learning Disability Nurses running menopause and
weight loss groups and initiatives with Experts by Experience, Bromley Greener
and Cleaner and Good Gym
At the Lodge we expanded the capacity of our training courses in Horticulture,
Catering and Bicycle Maintenance. We now have 37 clients per week with
courses running Monday to Friday
Our community hub provided free bike hire to members of the local community
and we worked with day services and the Oxleas Physiotherapy Team to deliver
sessions for clients to promote wellbeing.
We continued to be successful in supporting people to access welfare benefits,
including Disability Living Allowance and Personal Independence Payment, securing
£817,000 for families, an increase of more than £200,000 on last year. We also helped
people to secure over £31,000 in backdated payments at Tribunals and supported with
applications to small grant funders for white goods and household items.
Key successes and achievements within our children and adult support services over
the last year include:
Support for 6807 contacts through our telephone helpline and at professional
meetings with schools, the local authority and health professionals
88 families were supported by our Specialist Autism Family Seniice for 6 to 12
week periods to meet key targets identified through individual family plans
Delivery of 40 workshops for adults with leaming disabilities and adults with
physical disabilities covering issues around wellbeing and ADHD workshops for
42 clients
Introduction of a new Cost of Living Project, supporting clients with debt
management, utility costs, housing and scams
Twice weekly drop-ins were delivered for clients with leaming difficulties andlor
autism to reduce isolation and encourage peer support
Recruitment and training of 5 telephone support volunteers to deliver emotional
support to clients
125 disabled adults attended social and leisure activities including Monday
Aftemooners, Keep Fit, the Outdoor Activities Club and Discos, an increase of
nearly 50 % on last year

Bromley Mencap
20 informative workshops and lunches were provided for mutual carers as well
as monthly cookery classes. This year we were pleased to start monthly coffee
mornings to reduce social isolation, with funding support from Mercers
170 families received 6,120 hours of support from our Short Breaks Service
through Childminders, Sitlers, Community Support Workers or Buddies
Support with leisure activities for children with SEN and theirfamilies, supporting
15 families across the summer holidays and 25 families at the silent disco
Christmas event.
Our Education and Employment Service delivered seven different programmes over
the past year. The service continues to receive high numbers of referrals with a range
of support focused on building skills, increasing confidence and independence. All
services enable individuals to identify areas of personal development for their next
steps into and post-employment. These roles include work experience placements,
specific volunteering and paid employment. In total, this year, 442 people have been
supported through all programmes.
The past year has seen huge expansion of our employment services to support more
young people via our Training Centre, a new Independent specialist further education
provider. The Training Centre supports those falling out of education, employment or
training. The new Training Centre has enabled us to deliver nationally recognised Open
College Network London accredited qualifications. We have focused on Employability
and Independence skills for students with an Educational Health Care Plan. The Centre
has provided an enriching and full training programme in our first year, with nationally
recognised qualification credits achieved by all students within the first terms. The
students have been benefiting from our new Transitional Employment Support Service
(TESS) from February to support them on their employment journey.
Key achievements this year included -
Our Job Coach Agency provided a supported employment service for people
with a learning disability andlor Autism who live in the borough of Bromley and
the surrounding areas. From April to March we matched 65 clients with a trained
job coach, an increase of 800/0 on the previous year. The job coaches provided
support on employment matters including at interviews, inductions, travelling
independently, performance at work and training
The Employ Me London programme came to a contract end in July 2023. The
programme supported a total of 87 participants, aged 18-24 years old, with 20
people obtaining employment or apprenticeships and 16 accessing education
and training. Despite the project's parameters being challenging, Royal Mencap
advised our programme had the highest outcomes amongst other partners
Job clubs and Workshops were held weekly across the community and involved
independence and employment exercises, IT training, mock interview practice
and one-to-one job search, We have engaged with 246 people in the borough
through job clubs, employment drop-ins, workshops and community outreach
events an increase of 19 people on last year
The Employment Brokerage Service supported adults with a learning disability,
who have a social care funded needs assessment and an active adult care
package. The service supports individuals into paid employment. It is closely
integrated and aligned with our job coach agency which enables these
placements to draw down funding from DWP Access to Work to place a job
10

Bromley Mencap
coach alongside the placement and offer support to both the individual and
employer. The service has supported 32 people into paid employment, 2 with
contracts over 16 hours and engaged with 57 employers throughout the year
Our Supported Intemship programmes are delivered in partnership with London
South East Colleges (LSEC Bromley and Bexley) and Learning and London
Enterprise College Bexley (LECB) and provide volunteering placements and
employment opportunities for students with special education needs. Last year
the programme supported 43 Supported Internship students and this year, due
to our expansion, we supported 74 which equates to an increase of 70 % over
the past two years. The service provides post employment support as well as
referral pathways into our Employment and Education Services
Our Transitional Opportunities Project (TOP) supported young people, aged 18
to 25, through Employability Workshops. It provided support to 20 people to
break down challenges around transitioning from school to further education,
learning new skills for independence in order to secure experience in
volunteering placements and move into paid employment. The one day a week
project hit all targets, ran workshops throughout the year and helped to source
both volunteering and paid employment outcomes
Our job Retention Worker supports individuals to remain in employment and,
this year, we have supported the vast majority to maintain their employment for
six months. We worked closely with employers to support them to make
reasonable adjustments to individual roles and delivered disability awareness
training.
This year our Bromley Well Pathways provided preventative support to disabled,
vulnerable people and carers -
1. 536 adults with learning difficultiesldisabilities, up from 403 last year,
benefited from individual support and a range of workshops and drop-ins to
enhance independence and resilience
2. 607 adults with physical disabilities, an increase on 501 last year, benefitted
from workshops and drop-ins and were supported individually to enhan
their independence and manage their medical impairments
3. 75 mutual carers received individual support at health related meetings,
solicitors, banks, social care and with their general correspondence
554 young carers were supported by our trained Advisors. Young carers
attended leisure activities as a break from their caring duties as well as
mentoring, workshops around coping strategies and individual counselling.
There were 194 new referrals to this Servi￿ this year. The 'Log my Feelings,
section of the Young Carer App has been completed by 469 young carers
541 autistic young adults, up from 460 last year, accessed the Autism
Pathway and received support around employment, welfare benefits and
maintaining positive wellbeing
6. The Education and Employment Pathway supported 142 people with
learning disabilities, physical disabilities, long term health conditions and
mental health issues. This year our team supported 46 disabled people into
paid employment and 92 people into volunteering and work experience.
We are very grateful to all our funders without whose support we would not have been
able to achieve the wide range of outcomes this year. In particular, we are thankful for
new and continued funds we received from a number of funders including the National

Bromley Mencap
Lottery Community Fund, BBC Children in Need, City Bridge Foundation, Bally
Thomas Charitable Fund, Edward Gostling Foundation, Garfield Weston Foundation,
Mercers Company and the London Borough of Bromley.
Our community fundraising focused on our Summer and Christmas Fairs held at the
Lodge in Norman Park which raised just under £4,000, an increase of nearly 500/0 on
the previous year. The fairs provide a great opportunity for staff, volunteers, clients and
their families to come together and for students and clients from our services to sell
products created through our social enterprises.
Supporter-led events in the local community, including quiz nights and raffles raised
just under £2,000, led by Mike Deves and the Crown and Anchor pub in Bromley for
which we are incredibly grateful. Corporate donations were received from Grove
Pensions Solution Ltd, the Southern Co-op and Identity E2E. We were also very
pleased to receive donations from local community groups including the Trinity United
Reformed Church, the Rotary Club of Beckenham, the Bromley Inner Wheel C5ub,
Biggin Hill Lodge, Crofton Early Learners and West Wickham Methodist Church.
Regular giving by members and supporters continues to be an important part of our
fundraising.
Thank you to all our supporters and donors mentioned above and all those that have
not been mentioned here but continue to donate, support and fundraise for us.
I know that Eddie felt very privileged to lead such a dedicated team over the last 20
years, and I know he was sad to bid farewell to the organisation and the many inspiring
people who draw on support at Bromley Mencap.
I look fonNard to building on his achievements in the years ahead and supporting
Bromley Mencap to thrive as we move forward.
Anna McEwen, CEO
Future Strategy
We are currently working on coproducing a new strategy following the start of our new
CEO in May 2024. We will be working with our staff, people who draw on our support,
families and stakeholders to develop our new strategy which we intend to launch in
January 2025.
Financial Review
Financial Position and Performance
Bromley Mencap has had another suc￿Ssful year and achieved income of £2,407,297
12

Bromley Mencap
during the year (2022-23: £2,009,628). The majority of the increase represents funding
from charitable activities, in particular from direct payments, self funders and from the
Department for Work and Pensions for job coaching and the Education & Skills
Funding Agency. Investment income also increased. although once again fewer
donations and legacies were received compared to the previous year.
Over 900/0 of our income was spent on charitable activities and the overall position
before taking into account the performance of our investment portfolio was a surplus
of £230,822 (2022-23: £5,213).
Unrestricted funds showed a surplus of £184,057 (2022-23: £11,100) and restricted
funds a surplus of £46,765 (2022-23: deficit of £5,887) before transfers. Deficits are
always expected in the case of some projects which are using up income received in
previous years and are covered either by fund reserves or transfers from unrestricted
funds.
Our investment portfolio has recovered from the losses sustained during the last few
years recent years and at the year end the position was a gain of £29,886 (2022-23:
loss of £25,301). After tsking the performance on investments into account the charity
made an overall net surplus of £260,708 (2022-23: deficit of £20,088). Total fvnds
stand at £2,193,872 (2022-23: £1,933,164).
Reserve5 Policy
Unrestricted funds are needed:
(a) to provide short term working capital should a major planned funding stream
unexpectedly cease,
(b) to cover governance, fund-raising and support costs without which the charity
could not function, and
(c) to provide protection for the staff in the event of the organisation being wound
up.
The trustees consider it prudent that unrestricted reserves should be sufficient:
(i) to cover six months income from our main provider of restricted funds (where
restricted reserves are insufficient to cover this themselves),
(li) to cover nine month's governance, fundraising and support costs and
(iii)to cover potential redundancy costs,
The level of reserves is monitored and reviewed by the trustees three times a year,
whilst the reserves policy is reviewed annually.
At the end of the financial year total funds were £2,193,872 comprising restricted funds
of £644,992 and unrestricted funds of £1,548,880. After deducting designated funds
and income funds representing fixed assets, the amount offree reserves was £761,838
(2022-23: £756,435). The trustees have increased the amount designated for
property purchase to £750,000, up from £500.000 previously to reflect the general
increase in propety values.
The level of reserves required by the policy is £563,534 and thus the charity's reserves
at the year end exceeded this by £198.303 (2022-23: £219,609). The amount of
reserves required by the policy has increased over the last year by £23,708.
13

Bromley Mencap
Risk Management
The charity maintains a risk register which details the main risks to which the charity is
exposed and actions to mitigate those risks. These actions are incorporated into the
annual Work Programme which is reported on to the trustees. The risk register is
reviewed annually by the Finance and General Purposes committee and was most
recently updated in July 2024.
Additions to the risk register have been made to reflect that the suc￿Ssful expansion
of our Training Centre offerings now comes under increasing regulatory scrutiny from
Ofsted and the risk rating has been set accordingly. All other risks have been assessed
as at the same or lower level compared to the previous year.
Investment Policy
Funds which are surplus to short-tenn working capital requirements are placed either
in deposit accounts and fixed temi bonds or in the charity's investment portfolio
managed by Investec Wealth & Investment Limited. Following their acquisition it is
expected that Investec will rebrand to Rathbones during the coming year.
The value of the porttolio at the year end was £492,121 (2022-23: £453,896),
representing 27 % of the total invested funds at that date (2022-23: 28 % ). The portfolio
manager works within an agreed investment policy which is reviewed annually by the
trustees and was most recently updated in May 2024. The overall investment objective
remains to provide a reasonable income whilst maintaining the capital value in real
terms. Both capital and income may be used at any time for the furtherance of the
charity's aims. The detailed policy includes specifications of the portfolio mix and
benchmarks for performance measurement which have been updated in to reflect
current market conditions. The objectives are to be achieved by investing prudently in
a broad range of fixed interest securities and equities which are quoted on a
Recognised Investment Exchange and unit trusts and OEICS (open ended investment
companies) which are authorised under the Financial Services and Markets Act 2000.
No initial investment should exceed 10% of the total value of the funds under
management and the total sum of all equity holdings in excess of 10 % must not be
equal to or exceed 40 % of the funds, combined value at any time. Direct investment in
negotiable instruments known as "derivatives" are not permitted in any circumstances.
The investment policy has also been updated in respect of responsible investments
following revised Charity Commission guidance issued in August 2023. Direct equity
investments are precluded in companies with a greater than 10 % exposure to tobacco,
pornography, gambling, high interest rate lending and armarnents. The trustees also
reserve the right to exclude companies that carry out activities contrary to their aims or
from holding particular investments which damage the charity's reputation.
Other cash and short term deposits of £1,690.806 at the year end are held with a
number of different institutions to reduce risk (2022-23: £1,325,406).
Statement of Trustees, Responsibilities
14

Bromley Mencap
The Trustees (who are also directors of Bromley Mencap Limited for the purposes of
company law) are responsible for preparing the Trustees, Report and the financial
statements in accordance with applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102: The Financial Reporting
Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practice).
Company law requires the trustees to prepare accounts for each financial year which
give a true and fair view of the state of affairs of the charitable company and of the
results of the charitable company for that period. In preparing those accounts, the
trustees are required to..
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities, SORP;
make judgements and estimates that are reasonable and prudent;
follow applicable accounting standards, subject to any material departures
disclosed and explained in the accounts;
prepare the accounts on a going concern basis unless it is inappropriate to
presume that the cornpany will continue in business.
The trustees are responsible for keeping proper accounting records which disclose
with reasonable accuracy at any time the financial position of the charitable company
to enable them to ensure that the accounts comply with the Companies Act 2006. They
are also responsible for safeguarding the assets of the charitable company and hence
for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
In so far as the trustees are aware".
There is no relevant audit information of which the charitable company's
auditors are unaware;
The trustees have taken all steps that they ought to have taken to make
themselves aware of any relevant audit infonmation and to establish that the
auditors are aware of that information;
They have had due regard to guidance by the Charity Commission in respect
of Public Benefit.
The trustees are responsible for the maintenance and integrity of the corporate and
financial information included on the charitable company's website. Legislation in the
United Kingdom governing the preparation and dissemination of financial statements
may differ from legislation in other jurisdictions.
Approval
This report was approved by the Board of Directors and Trustees on
2024 and signed on its behalf.
(Chairman)
15

Bromley Mencap
Independent Auditor's Report to the Members of Bromley
Mencap
Opinion
We have audited the financial statements of Bromley Mencap (the 'charitable
company,) for the year ended 31 March 2024 which comprise the statement of financial
activities, balance sheet, statement of cash flows and notes to the financial statements,
including significant accounting policies. The financial reporting framework that has
been applied in their preparation is applicable law and United Kingdom Accounting
Standards, including FRS 102 The Financial Reporting Standard applicable in the UK
and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, th8 financial statements:
Give a true and fair view of the state of the charitable company's affairs as at
31 March 2024 and of its income and expenditur8 for the year then ended.
Have been properly prepared in accordance with United Kingdom Generally
Accepted Accounting Practice.
Have been prepared in accordance with the requirements of the Companies Act
2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK)
(ISAS (UK)) and applicable law. Our responsibilities under those standards are further
described in the Auditor's responsibilities for the audit of the financial statements
section of our report. We are independent of the charitable company in accordance
with the ethical requirements that are relevant to our audit of the financial statements
in the UK, including the FRC'S Ethical Standard and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our
opinion.
Conclusions relating to golng concern
In auditing the financial statements, we have concluded that the trustees, use of the
going concern basis of accounting in the preparation of the financial statements is
appropriate.
Based on the work we have performed, we have not identified any material
uncertainties relating to events or conditions that, individually or collectively, may cast
significant doubt on the charitable company's ability to continue as a going concern for
a period of at least twelve months from when the financial statements are authorised
for issue.
Our responsibilities and the responsibilities of the trustees with respect to going
concern are described in the relevant sections of this report.
16

Bromley Mencap
Other Infonnation
The other information comprises the information included in the trustees, annual report
other than the financial statements and our auditor's report thereon. The trustees are
responsible for the other information contained within the annual report. Our opinion
on the financial statements does not cover the other information and, except to the
extent otherwise explicitly stated in our report, we do not express any form of
assurance conclusion thereon. Our responsibility is to read the other information and,
in doing so, consider whether the other information is materially inconsistent with the
financial statements or our knowledge obtained in the course of the audit, or otherwise
appears to be materially misstated. If we identify such material inconsistencies or
apparent material misstatements, we are required to determine whether this gives rise
to a material misstatement in the financial statements themselves. If, based on the
work we have performed, we conclude that there is a material misstatement of this
other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
The information given in the trustees, annual report for the financial year for
which the financial statements are prepared is consistent with the financial statements.
and
The trustees, annual report has been prepared in accordance with applicable
legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its
environment obtsined in the course of the audit, we have not identified material
misstatements in the trustees, annual report. We have nothing to report in respect of
the following matters in relation to which the Companies Act 2006 requires us to report
to you if, in our opinion:
Adequate accounting records have not been kept, or returns adequate for our
audit have not been received from branches not visited by us" or
The financial statements are not in agreement with the accounting records and
return5; or
Certain disclosures of trustees, remuneration specified by law are not made. or
We have not received all the information and explanations we require for our
audit,. or
The directors were not entitled to prepare the financial statements in
accordance with the small companies regime and take advantage of the small
17

Bromley Mencap
companies, exemptions in preparing the trustees, annual report and from the
requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the statement of trustees, responsibilities set out in the
trustees, annual report, the trustees (who are also the directors of the charitable
company for the purposes of company law) are responsible for the preparation of the
financial statements and for being satisfied that they give a true and fair view, and for
such internal control as the trustees determine is necessary to enable the preparation
of financial statements that are free from material misstatement, whether due to fraud
or error.
In preparing the financial statements, the trustees are responsible for assessing the
charitable company's ability to continue as a going concern, disclosing, as applicable,
matters related to going concern and using the going concern basis of accounting
unless the trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial
statements as a whole are free from material misstatement, whether due to fraud or
error, and to issue an auditor's report that includes our opinion. Reasonable assurance
is a high level of assurance but is not a guarantee that an audit conducted in
accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually
or in the aggregate, they could reasonably be expected to influence the economic
decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and
regulations. We design procedures in line with our responsibilities, outlined above, to
detect material misstatements in respect of irregularities, including fraud. The extent to
which our procedures are capable of detecting irregularities, including fraud are set out
below.
18

Bromley Mencap
Capability of the audit in detecting irregularities
In identifying and assessing risks of material misstatement in respect of irregularities,
including fraud and non-compliance with laws and regulations, our procedures
included the following:
We enquired of management, which included obtaining and reviewing supporting
documentation, concerning the charity's policies and procedures relating to:
Identifying, evaluating, and complying with laws and regulations and whether
they were
aware of any instances of non-compliance.
Detecting and responding to the risks of fraud and whetherthey have knowledge
of any actual, suspected, or alleged fraud;
The internal controls established to mitigate risks related to fraud or non-
compliance with laws and regulations.
We inspected the minutes of meetings of those charged with governance.
We obtained an understanding of the legal and regulatory framework that the
charity operates in, focusing on those laws and regulations that had a material
effect on the financial statements or that had a fundamental effect on the
operations of the charity from our professional and sector experience.
We reviewed the financial statement disclosures and tested these to supporting
documentation to assess compliance with applicable laws and regulations.
We performed analytical procedures to identify any unusual or unexpected
relationships that may indicate risks of material misstatement due to fraud.
In addressing the risk of fraud through management override of controls, we tested
the appropriateness of journal entries and other adjustments, assessed whether
the judgements made in making accounting estimates are indicative of a potential
bias and tested significant transactions that are unusual or those outside the
normal course of business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all
irregularities, including those leading to a material misstatement in the financial
statements or non-compliance with regulation. This risk increases the more that
compliance with a law or regulation is removed from the events and transactions
reflected in the financial statements, as we will be less likely to become aware of
instances of non-compliance. The risk is also greater regarding irregularities occurring
due to fraud rather than error, as fraud involves intentional concealment, forgery,
collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting
Council's website at: www.frc.org.uklauditorsresponsibilities. This description forms
part of our auditor's report.
19

Bromley Mencap
Use of our report
This report is made solely to the charitable company's members as a body, in
accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has
been undertaken so that we might state to the charitable company's members those
matters we are required to state to them in an auditor's report and for no other purpose.
To the fullest extent penmitted by law, we do not accept or assume responsibility to
anyone other than the charitable company and the charitable company's members as
a body, for our audit work, for this report, or for the opinions we have formed.
Anthony Epton (Senlor ststutory audltor)
for and on behalf of
Goldwins Llmited
Statutory Auditor
Chartered Accountants
75 Maygrove Road
West Hampstead
LONDON, NW6 2EG
Date.. 16 October 2024
20

Bromley Mencap
Financial Statements for the Year Ended 31 st March 2024
Statement of Financial Actlvitles (Incorporating an Income and
Expenditure Account) for the Year Ended 31 March 2024
Note
Unrestricted Restricted
Funds
Funds
Total
2024
Total
2023
Income from:
Charitable Activities
Donations & legacies
Other trading activities
Investment income
1,157,131 1,134,890 2,292.021 1,899,693
30,687
2,870
33,557
60,598
15,037
15,037
19,222
66,682
66,682
30,115
Total income
1,269,537 1,137,760 2,407,297 2,009,628
Expendlture on
Charitable activities
Raising funds
Other
1,078,563 1,088,684 2,167,247 1,969,748
6,170
2,311
8,481
34,029
747
747
638
Total Expenditure
15
1.085,480 1,090,995 2,176,475 2.004,415
Net Income before not gains I
(losses) on investments
184,057
46,765
230,822
5,213
Net gainsl(Ioss8s) on investments
19
29,886
29,886
(25,301)
Net Incomel(expendltur8)
213,943
46,765
260,708
(20,088)
Transfers between funds
{11,340)
11,340
Net movement In funds
202,603
58,105
260,708
(20,088)
Re¢onclllation of funds
Total funds brought forward
1,346,277
586.887 1.933,164 1,953,252
Total funds carried forward
23
1,548,880
644,992 2,193,872 1,933,164
All of the above results are derived from continuing activities.
The company had no recognised gains or losses for 2023 or 2024 other than those included
in the above statement.
The notes on pages 25 to 40 form part of these Financial Statements.
21

Bromley Mencap
Balance Sheet as at 31st March 2024
Note
31 March 2024
31 March 2023
Fixed assets
Tangible assets
Investments
16
17
27,672
23,061
27,674
23,063
Current assets
Debtors
Cash at bank, on short tèrm
deposits and in hand
Investments
18
338,681
1,690,806
492,121
2,521,608
291,835
1,325,406
453,896
2,071,137
19
Liabilities
Creditors falling due within one
year
20
1355,410)
1161,0361
Net current assets
2,166,198
1,910.101
Total assets less current liabllities
2,193,872
1,933,164
Total net assets
2 193,872
1953 164
The Funds of the Charity:
Restricted funds
23
644,992
586,887
Unrestricted funds
1,548,880
1,346,277
Total Funds
2,193,872
1.933.164
Th8 financial statements on pages 21 to 40 were approved by the Board of Directors &
Trustees on --1￿￿41Q1￿_
2024
A Hilderly (Chairman)
J Pownall (Directorl
22

Bromley Mencap
Statement of Cash Flows for the Year Ended 31 st March 2024
2024
2023
Notè
Cash flows from operatlng aGtlvltle5:
Net cash provided by operatlng actlvltles
326,511
16,193
(Table (A)
below)
Cash flows from Investlng activitles:
Dividends, interest and rents from inv8stm8nls
Purchase of property, plant and equipment
Proceeds from sale of investments
Purchase of investments
Net cash used in Investlng actlvltles..
66,682
(19,4531
30,114
118,330)
1,080,655
(7,407)
1,085,032
(8,3401
38,889
Cash flows from flnanclng aGtlvStSe5:
Repayment of borrowing
Net cash provlded by/ (used in) financing activities
{631,702)
(631,702)
Increaselldecreasel in cash and cash equlvalents In year
Cash and cash equivalents at the beginnlng of the year
365,400
469,523
1,325,406
855,883
Table (Bl
below
Table (B)
below
Cash and cash equivalents at the end of the year
1,690,806
1,325,406
A: Reconclllatlon of net movement In funds to not
Cash flow from operating activities
2024
2023
Net movement In funds for the year (as per the
Statement of Financlal Actlvltlesj
Adjustments for:
Depreciation charges
Unrealised (gainllloss on investments
Dividends & Interest from investment
260,708
120,088)
14,843
(29,886)
{66,682)
13,097
25,301
130,114)
(Increase)Idecrease in debtors
Increaselldecreasel in creditors
Net cash provlded by/(used In) operatlng actlvltles
(46,846)
194,374
326,511
70,179
142,182)
16,193
B: Analysis of cash and cash equlvalents
2024
2023
Cash in hand
Notice deposits & fixed term investments
Total cash and cash equivalents
343,652
1,347,154
1.690.806
166,222
1,159.184
1.325.406
23

Bromley Mencap
Analysis of change in net debt
At start of
year
Cashflows
Oth8r non-cash
changes
At end of
year
Cash
Cash equivalents
Sub-total
166,222
1,159,184
1.325,406
177,430
187,970
365,400
343.652
1.347,154
1,690,806
TOTAL
1,325,406
365,400
1,690,806
24

Bromley Mencap
Notes to the Accounts
1 . Accounting Policies
The principal accounting policies are summari5ed below. The accounting policies have been applied
consistently throughout the year and in the preceding year.
Basls of accountlng
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:
ststement of Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) leffectlV8 1
January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) and the Companies Act 2006..
The charitable company meets the definition of a public benefit entity under FRS 102. Assets and
liabilities arè initially recognised at historical cost or transaction value unless otherwise staled in the
relevant 8ccounting policy note(s).
Going concern
The trustees consider that there are no material uncertainties about the charitable company's ability to
continue as a going concem. The Iruslees do not consider that there ar& any sources of estlmalion
uncertainty at the reporting date that have a significant risk of causing a material adjustment to the
carrying amounts of assets and liabilities within the next reporting period.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectiv&s of the charity and to provide Short term financial stability.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are funds of the Gharity restricted for speclflc services or subjeGt to restrictions on their
expenditure impos8d by the donor or through the terms of an appeal.
Incomo recognltlon pollcles
Items of income are recognised and included In the accounts when all of the followlng criteria are met:
The charity has entitlement to the funds.,
any performance conditions attached to the item(s) of income have been met or are fully wilhin
the control of the charity;
there is sufficient certainty that receipt of the income is considered probable., and
the amount can be measured reliably.
Where income has related expenditure (as with fundraising or Gontract income), the income and related
expenditure are reported gross in the Statement of Financial Activities.
For legacies, entitlement is tsken as the eadier of..
the date on which the charity is aware that probate has been granted.,
the estate has been finalised and notification has been made by the executorls) to Bromley
Mencap that a distribution will be made; or
when a distribution is received from the estate.
Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured
reliably and the charity has been notified of the executor's intention to make a distribution. Where
legacies have been notified to the charity or the charity is aware of Ihe granting of probate, and the
criteria for income recognition have not been met, then the legacy is treated as a contingent asset and
disclosed if material.
Income received in advance of th8 provision of a service is deferred until the crit8ria for incom8
recognttion are met.
25

Bromley Mencap
Donated services and facilities
Donated services or facilities are recognised as income when the charity has control over the item, any
conditions associated with the donated item have been met, the receipt of economic benefit from the
use bythe charityofthe item is probable and that economic benefitcan bé measured reliably. On receipt,
donated services and facilities are recognised on the basis of the value of the gift to the charity which is
the amount the charity would have been willing to pay to obtain services or facilities of equivalent
economic benefit on the open market,. a corrèsponding amount is than recognised in expenditure in the
period of receipt.
Interest recelvable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably
by the charity; this is normally upon notification of the interest paid or payab18 by the Bank.
Resourcas expended
Expenditure is recognised once there is a legal or conslruclive obligation to make a payment to a third
party. it is probable that settlement will be required and the amount of the obligation can be measured
reliably. Expenditure is accounted for on an acGrva15 basis and classlfied under the following activity
headings:
Charitable expenditure comprises those costs incurred by the charity in the delivery of its
activities and services for its beneficiaries. It includes both costs that can be allocated directly
to such activities and those costs of an indirect nature necessary to support them.
Expenditure on raising funds includes the cost of running fundraising events and generatlng
voluntary income.
Other expenditure represents those items not falling Into any other heading.
Allocation of Support Costs
Support costs are those functions that assist the work of the Gharlty but do not directly undertake
charitable activitse5. Support costs include back office costs, finance, personnel, payroll and govemance
costs which support Bromley Mencap's activitl8s. These costs have been allocated be￿een cost of
raising funds and expenditure on charitable activities. The bases on which support costs have been
allocated ar8 S8t out in note 9.
Tangible Fixed Assets
Individual fixed assets costing £500 or more are capitalised at cost and are depreciated ov8r their
8Stimated useful economic livas on a straight-line basis a5 follows:
Buildings
50 years
Computers
3 yèars
Other equipment
5 years
Fixtures & flttings
5 years
Investments
Investments are held in a managed portfolio and included in the financial statements at their market
value at the balance sheet date. Any unrealised gain or loss is taken to th8 Statement of Financial
activities. Unrealised gain5 and losses are calculated as the difference between the market value at the
year end and the opening market value and are disclosed separately.
Stock
stock is included at the lower of cost or nel realisable value.
Debtors
Trade and other debtor5 are recognised at the settlement amount due. Prepayments are valued at the
amount prepaid.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past
event that will probably result in the transfer of funds to a third party and the amount due to settle the
obligation can b8 measured or estimated reliably. Creditors and provisions are normally recognised at
26

Bromley Mencap
their settlement amount.
Pension Costs
The company operates a money purchase scheme which all employees are eligible to join. Pension
costs shown in the financial statements represent the employer contribution to the scheme.
Taxatlon
As a charity, Bromley Mencap Limited is exempt on income and gains falling within section 466- 493
of the Corporation Tax Act 2010 to the extent that these are applied to its chariiable purposes. No tax
charges arose on the ordinary activities for the year ended 3151 March 2024.
Crltlcal accounting estimates and Judgements
Estimates and judgements are continually evaluated and are based on historical experience and other
factors, including expectations of future events that are believed lo be reasonable under the
circumstances. The Charity makes estimates and assumptions concerning the future. The resulting
accounting estimates and assumptions will, by definition, seldom equal the related actual results.
No judgements {apart from those Involvlng estlmates) have been made in the process of applylng the
above accounting policies.
Statement of Financial Activlties (Incorporating an Income and
Expenditure Account) for the Year Ended 31 March 2023
Unrestricted Restricted
Funds
Fund5
Total
2023
Income from:
Charitable Activities
Donations & legacies
Other trading activities
Investment income
955,898
55,263
19,222
30,115
943,795 1,899.693
5,335
60,598
19,222
30,115
Total Income
1,060,498
949,130 2,009,628
Expendlture on
Charitable activities
Raising funds
Other
1,019,024
29,736
638
950,724 1,969,748
4,293
34,029
638
Total Expendlture
1.049,398
955,017 2,004,415
Net Income l (expendlturel before
net gains l (losses) on Investments
11,100
(5,887)
5,213
Net gainsl(losses) on investments
(25,301 }
125,301)
Net Incomel(expenditure)
(14,2011
(5,887)
120,0881
Transfers between funds
(16,2881
16,288
Net movement In funds
130,489)
10,401
120.088)
Reconciliation of funds
Total funds brought forward at
1 April 2022
1.376,766
576,486 1,953,252
Total funds carried forward at
31 March 2023
1.346,277
586,887
1,933,164
27

Bromley Mencap
2. Income from Charitable Activities
2024
2023
Restrlcted fund5
Employment Services
Bromley Third Sector Enterprise
London Borough of Bromley
115,230
63.334
108.852
49,985
178,564
158,837
Chlldren, Adult & Famlly Servlces
London Borough of Bromley
Bromley fhird Sector Enterprise
London Fre8rnason Charlty
National Lottery Community Fund
8ruce Wake Charitsble Trust
Co-operatlve Soclety
Education & Skills Funding Agency
Bally Thomas
Mercers Ch8dlabl8 Foundation
236.558
37S.OOS
9,850
68,598
2,000
980
106,200
20.000
10,123
6,500
2,300
230,723
366,137
41,892
Communlty Waves
DWF Foundatlon
Royal Mencap
Masonlc Ch8rlty Trust
Naighbourfy
The Clolhworkers Foundation
14,247
4,320
9,212
10,800
1.000
9,900
Morrisons Foundallon
5,260
5,000
Garfield Weston
The Leathersellers Company
BBC Children in Nee
15,000
35,500
8,597
950
35.000
Groundwork UK
Other Income from Charltable Activllles
640
904,026
728,266
Tho Lodg
Clty 8ridge Trust
52,300
56,692
52,300
56,692
1.134.890
943,795
Unrestricted Fund5
Direct Payments & Self Funders
Royal Mencap
London & South East Colleges
London Borough of Bromley
Department for Work and Pensions
Leisure Activity Income
Small contracts
738,507
13,800
115,888
595,233
67,200
71,904
17.000
195,991
3,144
5,426
285,062
3,274
600
1,157,131
955,898
2.292,021
1,899,693
28

Bromley Mencap
3. Donations and Legacies
Unrestricted Restricted
Funds
Funds
Totsl
2024
Total
2023
Legacies:
M Ramnath
2,000
Donations & Core Costs Funding:
Trinity United Reformed Church
First Senlier Investment
Identity E2E
Co-operative Soclety
Community Fundraising Donations
10,000
10.000
15,000
3,500
8.500
3,267
12,565
5000
5,000
4,334
4,334
Olh8r Donations
11,353
2.870
14,223
15,766
60,598
30,687
2,870
33,557
The aggregate value of unconditional donations from Trustees was £500 {2023- £2301.
29

Bromley Mencap
4. Income from Other Tradlng Activities
Unrestrided Restricted
Funds
Funds
Tolal
2024
Total
2023
Community Fundraising activities
Sales from Lodge KiosklBike Sales
Donated Services & Facilities
1,963
10.774
2,300
1,963
10,774
2,300
15,037
8,927
7,995
2,300
15,037
19.222
5. Investment Income
Unreslrlcled Restricted
Funds
Funds
Toial
2024
Total
2023
Interest on Investment Portfolio
Bank Interest R8ceivable - UK
12,723
53,959
66.682
12,723
53,959
66,682
11.688
18,427
30,115
6. Expenditure - Total
Direct
Staff Costs
other
Dlrect
Costs
Support
Costs
Total
2024
Total
2023
Charitable Activities
Employment Services
Children,Adult & Family Services
Bromley Scope
The Lodge
No10
Other Charitable Activities
415,226
965,204
12,433
194,097
25,810
197,973
2,706
36,281
113,441
554,477
521,806
167,183 1,330,360 1,119,114
2,821
17,960
13,968
32,147
262,525
222,528
89,944
321
1,925
2,388
263,091
315,592 2,167,247 1,969,748
{17,646)
8,663
8,481
34,029
115,568 {324,255)
747
638
361,013
1,604
1,588,564
17,464
209,434
Cost of Fundralslng
Other Expenditur8
1,815.462
2,176,475
2023
1,562,103
442,312
2.004,415
30

Bromley Mencap
7. Expenditure - Other Direct Costs
2024
2023
Cost of Charltable Actlvltles
Activity ¢ost5= Leaders, Hall Hire. Resources
Childminder Costs
Computer Costs
Telephone, Postage, Printing & Stationery
Stsff Training
Property Rental
Non Capital Furniture & Equipment
Travel Costs
Dèpr8ciation
Recruitment & Other Staff Costs
Professional Fees & Subscriptions
Other Costs
Mortgage Interest
Eden Park Premises Costs
Training Centre Works
Improvements to the Lodge
Loss on disposal of property
Fundraising Charge
44,694
14,634
17,973
7,260
11,314
14,557
8,756
8,131
11,793
5,115
6,130
48,487
33,759
16,750
29,549
9,613
4,800
3,255
5,216
11,709
14,702
1,191
50,953
770
24,296
5,102
69,250
4,013
88,477
33.258
34.849
263,091
377,265
Cost of Fundraising
Fundraising & Publicity
Fundraising Charge
17,202
(34,848)
17,230
(33,258)
(17,646)
(16,0281
245,445
361,237
31

Bromley MenGap
8. Expenditure - Support Costs
2024
2023
Management Costs
staff Costs
HR Services
Other Costs
132,955
8,068
18,706
124,764
7,200
3,687
159,729
135.651
Accountlng Costs
Staff Costs
Payroll Costs
Other Costs
68,856
3,324
7,528
70,576
2,241
6,770
79,708
79,587
Office Costs
Rent & Rat8S
Other Pr8mis8s Costs
Insurance
other Costs
25,800
20,522
6,122
23,705
26,640
14,066
5,020
13,255
76,149
58.981
Governance Costs
Audit Fees
Other Costs
6,113
2,556
5,239
1,368
8,669
6,607
324,255
280.826
32

Bromley Mencap
9. Allocation of Support Costs
Manage
ment
Costs
Accounting
Costs
Office
Costs
Governance
Costs
Tolal
2024
Total
2023
Employment Services
Children, Adult and Family
Services
57,915
19,663
32.720
3,143
113,441 118,105
77,682
44,726
40,559
4,216
167,183 120,699
Bromley Scope
The Lodge
Fundraising
1,440
21,907
785
489
814
78
2.821
32,146
8,664
2.277
27,596
12,149
7,438
7.392
1,612
444
1,189
43
159,729
79.708
76,149
8,669
324,255
2023
135,651
79.587
58,981
6,607
280,826
Basis of Allocatlon
Management costs
Accounting costs
Office costs
Gov8rnance costs
A combination of time and headcounl
A combination of time and headcounl
Headcount
A combination of time and headcount
10. Expenditure - Staff Costs
Stsff costs totalling were made up as follows-
2024
2023
Wages & salaries
Social security costs
Pension cosls
1,647,580
124,302
43,580
1,423,362
100,655
38,085
1,815,462
1,562,102
The average number of full- time equivalent employees, analysed by function, was..
2024
16.0
32.0
2023
15.50
26.50
Employment Services
Children. Adult & Family Services
Bromley Scope
The Lodge
Management & Fundraising
58.5
52.5
The average number of employees in the Money Purchase Pension Scheme was 55 in 2024
(2023:49}. All employee5 are offered the opportunity to join the Money Purchase Pension Scheme.
Redundancy payments totalling £nil {2023: £4.325) were made during the year and are included in the
wages and salaries figures above.
33

Bromley Mencap
The trustees have considered the level of holiday entitlement carried forward at the year end and have
decided that it is not material. An accrual has. therefore, not been made.
The averaga headcount during the year Wa￿37 (2023: 131).
The number of émployees vthose eamings fell within the following bands '.
2024
2023
£70,000 - £79,999
The agg￿gate remuneration of key management personnel was £199.142 (2023: £184.747)
The only employee benefit received by key management personnel was a 5 % contribution to pensions,
the aggregate amount of which was £9,151 {2023: £9,237).
11. Net income l (expenditure) for the year
This is slated after charging l (crediting):
2024
2023
Operating lease rentals,.
Property
40,357
22,500
Depreciation
14,842
13,097
Auditorfs remuneration..
Audit fees
4,846
4,583
12. Donated Services and Facilities
The following amounts, estimated at market value where the actual cost Is not known, were Included
under income.
2024
2023
Big Yellow- Storage
2,300
2,300
2,300
2,300
13. Indemnity Insurance
The cost of indemnity insurance to indemnify the Board and senior staff against the consequenGes of
any neglect or default on their part was £1.902 {2023- £1,902).
14. Grants to Families
Grants to the value of£nil were paid out during the year (2023: £nil).

Bromley Mencap
15. Trustees, Remuneration and Benefits
None of the Trustees received any remuneration for the year12023= £NIL).
No expenses were reimbursed to TrLbStees during Ihe year (2023- £NIL}.
There were no related party transactions12023- £nil).
16. Tangible Fixed Assets
Office Flxtures & Flttlngs
Equipment
Total
Cost
At 1 April 2023
96.947
19,452
15,693
112.640
19,452
Additions
Disposals
At 31 March 2024
116,399
15,693
132,092
Depreclatlon
At 1 April 2023
Charge for year
76,566
14,132
13,013
709
89,579
14,841
At 31 March 2024
90,698
13,722
104.420
Book value at 31 March 2024
25,701
1,971
27,672
Book value at 31 March 2023
20,381
2,680
23,061
17. Fixed Asset Investments
The charity holds 2 shares of £1 each in its wholly owned subsidiary company Bromley Mencap
Enterprises Ltd which is incorporated in the United Kingdom. These are the only shares allotted, called
up and fully paid.
The company was dormant in the p8riod under r8view and did not trade.
35

Brom18y Mencap
18. Debtors
2024
2023
Due withln one year
Prepayments
Trade Debtors
Other debtors
Accrued income
20,524
292,474
18,644
7,039
19.142
233.192
34.121
5,380
338,681
291.835
19. Investments
2024
2023
Investments at market value brought forward
453,896
471,790
Income Including deposit interest
Management Fees
Unreallsed galnl(10ss) on investment
12,723
(4,3841
29,886
492,121
11,688
14,281)
125,301)
453,896
36

Bromley Mencap
20. Creditors
2024
2023
Due within one year
Other Taxation & Social Security costs
Other Credrtors & accruals
Deferred income
27,914
98.503
228,993
355,410
26,689
100.048
34,299
161,036
Deferred income represents income received for services due to stsrt on or after 151 April
2024, wh8r8 costs have been included from thal dat8 onwards.
2024
2023
Balance at beginning of year
Amounts released to income
Amounts deferred In the year
Balance 8t the end of the year
34,299
(34,2991
228,993
228,993
65,700
{65,700)
34.299
34.299
21. Operatlng Lease Commitments
The amounts payable under non-canc8llabl8 Operating lèas8s as at 31 March 2024 are as follows:_
Land &
Buildlngs
Total
2024
Total
2023
Payablè
Wlthin one year
Within ￿0- flve years
47,500
146,699
194,199
47,500
146,699
194,199
22,500
22,500
37

Bromley Mencap
22. Analysis of Net Assets between Funds
Unrestricted
Funds
Restricted
Funds
Total
2024
Tangible fixed assets
Investment Assets
Current assets
Current liabilities
18.303
9,369
27,672
1.627,172
(96.597)
894,436
1258,8131
2,521,608
(355,4101
1,548.880
644,992
2,193,872
Prlor Year
Unrestrictad
Funds
Restricted
Funds
Total
2023
Tanglble fixed assets
Investment Assets
Current assets
Current liabilities
12,043
11,018
23.061
1.420,297
{86,065)
650,840
(74,971)
2,071,137
(161,036)
1,346,277
586,887
1,933,164
38

Bromley Mencap
23. Movements in Funds
Balance
1 April
2023
Net
Transfers
Gain on
Investment
Balance
31 March 2024
Income
Expendlture
Restricted Fund5
Employment Services
Children, Adult &
Family ServiGes
Scope Funds
The Lodge
Other
68,582
187,776
(187,772)
68,586
345,389
172,477
897,684
(832.964)
(17,959)
(52,300)
11,340
421,449
154,518
52.300
439
586,887 1,137,760
439
644,992
1,090,995
11,340
Unrestricted Funds
Designated Funds
Employm&nt Services
Children. Adult &
Family Servi￿8
The Lodg8
Propety
42,738
{23,063)
19,675
15,657
8,387
500,000
566,782
{2,4011
(4,2751
250.000
220,261
13,256
4,112
750,000
787,043
General Funds
779,495 1.269,537
1,085,480
231,601
29,886
761,837
1.346,277 1,269,537 (1,085,480)
11,340
29,886
1,548,880
Total Funds
1,933,164 2,407.297
2,176,475
29,886
2,193.872
39

Bromlèy Mencap
Balancè
1 April
2022
Prior Year
Net
Transfers
Gain on
Investment
Balance
31 March 2023
Income
Expenditure
Restricted Funds
Employment Services
Children, Adult &
Family Services
Scope Funds
The Lodge
Other
78,336
152,555
1177,892)
15,583
68,582
311,266
186.445
736,366
{702,948)
(13,968)
(60.209)
705
345,389
172,477
60,209
439
439
576.486
949 130
955,017
16,288
586,887
Unrestricted Funds
Designated Funds
Employment Services
Children, Adult &
Family servI￿s
The Lodge
Propety
16,248
26,490
42.738
21,703
16,046)
8,387
15,657
8,387
500,000
566,782
500,000
537,951
28,831
General Funds
838,815 1.060,498
1,049.398
45,119
25,301
779,495
1,376,766 1,060,498 (1,049.3981
16,288
25,301
1,346,277
Total Funds
1,953,252 2,009,628
2,004,415
25,301
1,933,164
Pur
oses of Restri
Fun
The income funds of the charity include restricted funds comprising unexpended balance5 of funding,
donations and grants held on trust to be applied for specific purposes, as explained in the Trustees
Report.
Transfers totalling £11,340 were made from unrestricted funds to restricted funds to cover the excess
of costs incurred (2023.. £16,288).
Pur
oses of Desi
nated F nds
The 8oard has set aside £37,04312023: £66,782) of unrestrlcted funds to fund anticipated funding
shortfalls in ongcing projec15 during the next financial year. A further £750,000 {2023.' £500,000) has
been set aside to fund expenditure in acquiring alternative premises.
Pur
f General Funds
General Funds are necessary to provide short term stability and working Capital in the event of
unforeseen funding problems. The level currently required, as specified in the reserves policy, is
£563,53412023.' £539,826).
24. Legal status of the charity
The charity is a company limited by guarantee and has no share capital. Each memb8r is liablè to
contribute a sum not exceeding £1 in the event of the charity being wound up.
25. Related party transactions
There are no related party transactions to disclos8 for 2024 (2023.. none).
There are no donations from related parties which are outside the normal course of business and no
restricted donations from related parties.
40

Bromley Mencap
Bromley Mencap
Rutland House
44 Mason5 Hill
Bromley
BR2 9JG
Tel: 020 8466 0790
Fax: 020 8466 7102
uiries@bromle
www.bromleymencap.org.uk
Email: en
menca
.or
41