Bromley Mencap Report and Accounts for the year ending 31st March 2025 Bromley Mencap A Company Limited by Guarantee, Registered in England & Wales N° 2179385 Bromley Mencap is a Registered Charity, N° 800685
Bromley Mencap Table of Contents Trustees' Annual Report... ....4 Structure, Governance & Management. Objectives, Activities & Public Benefit 4 4 Fundraising 5 Achievements & Performance.. Chair Report. Chief Executive's Report Future Strategy Statement of Trustees' Responsibilities .... 6 Independent Auditor's Report to the Members of Bromley Mencap... Financial Statements for the Year Ended 31st March 2025 Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2025 Balance Sheet as at 31st March 2025 Statement of Cash Flows for the Year Ended 31st March 2025 Analysis of change in net debt .. ..12 . 15 ....16 21 ...21 ..22 .23 24 Notes to the Accounts.. 1. Accounting Policies Year Ended 31 March 2024 2. Income from Charitable Activities 3. Donations and Legacies 4. Income from Other Trading Activities 5. Investment Income... 6. Expenditure - Total.. 7. Expenditure - Other Direct Costs.. 8. Expenditure - Support Costs... 9. Allocation of Support Costs 10. Expenditure - Staff Costs 11. Net income / (expenditure) for the year. 12. Donated Services and Facilities .. 13. Indemnity Insurance.. 14. Grants to Families. 15. Trustees' Remuneration and Benefits 16. Tangible Fixed Assets 17. Fixed Asset Investments 18. Debtors 19. Investments 20. Creditors. 21. Operating Lease Commitments... 22. Analysis of Net Assets between Funds 23. Movements in Funds . 24. Legal status of the charity 25. Related party transactions 29 30 30 30 .31 :32 . 33 .34 34
Bromley Mencap Reference & Administrative Information Trustees P Prentice A Hilderly A Kean J Pownall B Austyn-Jones G Gostt J Christian M Chukwu-Nsofor H Ford P Heavy C Nelson J Spencer Chair until 15/7/24 Chair from 15/7/24 Until 08/04/25 Hon. Treasurer From 12/11/24 From 12/11/24 From 12/11/24 From 12/11/24 From 12/11/24 Until 29/08/24 Key Management Personnel E Lynch MBE Chief Executive until 01/05/24 A McEwen Chief Executive from 07/05/24 until 30/06/25 S Barnes Interim Chief Executive from 01/07/25 C Stone Head of Services (Children & Adults) M Catchpole Employment Services Manager Name & Registered Office of the charity 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, WC1B 5HA Investment Managers Rathbones, 30 Gresham Street, London, EC2V 7QN 3
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 31st March 2025. The charity is a charitable company limited by guarantee and was incorporated on 16 October 1987. It is governed 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 governance and legal responsibilities. The board employs a Chief Executive to manage the organisation on a day-to-day basis. They are supported by a senior management team. There are clear reporting structures in place and every staff member has formal supervision with their manager. The chief executive reports directly to the board, which meets quarterly. Bromley Mencap has three sub-committees which have trustee representatives. The sub- committees meet regularly and report to the board. The charity works to a three-year Strategic Plan which has annual work programmes. This has been recently updated. 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 Bromley Mencap is set by the Finance & Audit Committee, a sub-committee of our Board of Trustees. Objectives, Activities & Public Benefit The charity's objectives as stated 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 opportunities/improved life chances and by challenging discrimination through campaigning, lobbying and promoting user representation. "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 4
Bromley Mencap 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, information, advice and guidance, family support, an employment scheme, buddying for young disabled people, respite and short breaks, domiciliary 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 local 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. Members 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 formulating 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 investment) Act 20lp ang recognised standards of fundraising (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 acting on behalf of the charity. No complaints have been received in respect of our 5
Bromley Mencap fundraising activities, which are reported on regularly to the Fundraising Sub- committee. The protection of vulnerable people is central to Bromley Mencap's aims and objectives and the charity is therefore always vigilant to the need to exercise care in this respect when carrying out fundraising activities. Achievements & Performance Chair Report I am very pleased to present this Chair report in a year where Bromley Mencap continues to thrive, thanks to the incredible efforts of our staff, trustees, and volunteers. Their passion and commitment 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 success. During the year we developed our new strategy in consultation with our members, and this is now being delivered though our Strategy Development Plan under the leadership of our Interim CEO Steve Barnes, who took on the role in July after the resignation of Anna McEwen. As detailed in this report, our finances remain healthy, although there are some funding and cost challenges that we are carefully managing to ensure that Bromley Mencap continues to provide high quality services at a good value During the year, we voted through a proposal to merge with Lewisham Mencap and at the time of writing this report, that merger is close to being finalised. We hope to shortly be welcoming our friends in Lewisham into our newly merged organisation. We also appointed 5 new trustees whose varied backgrounds and experiences help to increase the effectiveness of our boards and committees. Looking forwards, 2026 will see the 75th anniversary of Bromley Mencap and offers an opportunity to reflect on the incredible history of the charity, as well as celebrate our achievements since 1951. We will be organising a series of events to mark this significant milestone as well as looking forwards to a future in which we are determined to help create a world where disabled people are respected, empowered, and fully included. I would like to take this opportunity to pay respect on behalf of the whole organisation to Ann Kean, who sadly passed away in April 2025. For over 50 years, Ann supported the charity as a fundraiser, trustee, Vice-Chair and ultimately Vice-President. Ann's energy and enthusiasm were boundless and her organisational skills unparalleled. She began by helping parents raise money for a respite centre. The Centre 70 appeal bought a house on Rodway Road in Bromley which the local authority then ran. It provided the first respite services many families had ever received. Ann's immense contribution to Bromley Mencap cannot be underestimated and she is sadly missed by all of us at Bromley Mencap. I am pleased to say that in Ann's memory, we will be presenting a new award, the Ann Kean Memorial Award at our Annual General Meeting in the autumn. The award will be for one of our members, 6
Bromley Mencap who like Ann, has gone above and beyond, to overcome challenges to achieve their goals. Chief Executive's Report Some of our key achievements this year include: • Launching our new three-year strategy, which was directly shaped by the voices of the people we support, their families, and our dedicated staff. • Expanding our Coproduction team allowing for more direct engagement work with our beneficiaries and members. • Securing funding from the Glasspool Charity Trust's Flexible Frontline Fund which enables our members a grant for goods or services, alongside the advice and support which our services provide. • Achieving a positive report following the initial monitoring visit from Ofsted for our new accredited Training Centre for young people with special educational needs and disabilities (SEND). • Piloting extended hours services in our Day Opportunities service, including a choir, ceramics and cookery classes. Demand for our support has continued to remain very high, and this year we supported 2,740 clients and members across all our services, down slightly on the 2,860 people supported in 2023/24. 221 new members join the organisation during the year, and as of March 31st 2025, we had a membership of 948 people. Quality lies at the heart of our services, and we retained our accreditation for Advice Quality Standard during the year, along with our current accreditations for Investors in People, and the DWP Disability Confident award. Our Coproduction activity stepped up significantly during the year, with the formation of a Strategy Development Group to guide the creation of our new three-year strategy. The Strategy Development Group is made up of people who draw on our support, family members, staff and trustees, and steered the process of gathering all the information needed to build our new strategy. At our AGM we asked over 100 people to tell us what was most important to them from everything we had heard, and our strategic priorities are based on this feedback. We expanded our Coproduction team towards the end of the year, with increased hours available for the team and the creation of a new Coproduction Peer Support Worker post. We continued to engage 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, 1,800 followers on Facebook and 1,600 on Instagram with audiences growing across all three platforms. We have continued to grow our presence on Linkedin through the year and now have over 500 followers. Throughout the year we attended a wide range of key strategic and operational groups 7
Bromley Mencap across Bromley to represent the views of our members. These include: • Voluntary Sector Strategic Network • Bromley Safeguarding Adults Board • SEND Governance Board • Learning Disability Annual Health Check Task and Finish Group • Bromley Learning from Lives and Deaths — People with a Learning Disability and Autistic People (LeDeR Steering) Group • Autism All Age Partnership Board • Bromley Adult Learning Board • Learning Disability Carers Forum • Learning Disability Partnership Board • Learning Disability Good Health Group • 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 . Oxleas Physiotherapy and Psychology Teams The Glebe School Marjorie McClure School . Riverside School • Cabrini Care Diagrama • Goldsmiths College • Care Dogs • Pet Therapy • The Glades Shopping Centre • CBRE • Bank of America • Restaurant Associates Our Day Services are open on weekdays across three sites (The Lodge in Norman Park, Bromley, Cotmandene in St Paul's Cray and Eden Park in Beckenham) and provided access to activities supporting improved life and independence skills and to gain preparation for employment skills to 101 disabled adults, with 8,715 session attendances in the year, an increase of 285 sessions on the previous year. We continued to build relationships within the local community to enhance our own projects, but to provide broader opportunities for the people we support, and introduced accredited learning modules at the Lodge, so we can celebrate successes, share achievements and provide valuable evidence of learning for future employment and 8
Bromley Mencap volunteering. We also piloted extended hours services, including a choir, ceramics and cookery classes. Key successes and achievements within our children and adult support services over the last year include: • 260 people were supported through the All-Age Autism Welfare Benefits service, which provides information, advice and follow-up support on benefit entitlement for autistic people of all ages and their families and carers. • 239 people were supported by our Cost-of-Living Project, which supports disabled people with complex needs by providing 1 to 1 sessions and group workshops to give advice on welfare benefits and debt and improve financial independence. • 174 people were supported by the Autism Service, which provided support to people with autism aged 16t. The funding for this service came to an end in January 2025, and to provide continuity and ongoing support, we are holding monthly workshops for people with autism focus on building networks, developing peer support, and creating opportunities for people to connect and share experiences. • Our Information and Advice Service supported 106 people. • 77 families were supported by our Specialist Autism Family Support Service for 6-to-12-week periods to meet key targets identified through individual family plans • Twice weekly drop-ins were delivered for clients with learning difficulties and/or autism to reduce isolation and encourage peer support • 125 disabled adults attended social and leisure activities including Monday Afternooners, Keep Fit, the Outdoor Activities Club and Discos • 20 coffee mornings were provided to reduce social isolation for mutual carers, with funding support from Mercers. In addition, each month a mutual carers workshop and lunch for mutual carers is provided along with cookery classes for carers with a learning disability. • 67 families received 7,475 hours of support from our Short Breaks Service through Childminders, Sitters, Community Support Workers or Buddies, an increase from 6,120 hours of support provided in the previous year • 78 disabled children attended leisure activities including Easter craft activities, bowling, giant games, baking, horse riding, soft play, science and a Christmas party. Due to the change in structure of several of our Information and Advice services, it is not possible to accurately compare the numbers of people supported in each service with the prior year. This year our Bromley Well Pathways provided preventative support to 1,885 disabled, vulnerable people and carers, a very slight decrease from the 1,925 people supported in the previous year. • 722 adults with physical disabilities, an increase from 607 last year, benefitted from workshops and drop-ins and were supported individually to enhance their independence and manage their medical impairments 9
Bromley Mencap • 499 adults with learning difficulties/disabilities, slightly down from 536 last year, benefited from individual support and a range of workshops and drop-ins to enhance independence and resilience • 493 young carers were supported by our trained advisors, down from 554 in the previous year. Young carers attended leisure activities as a break from their caring duties as well as mentoring, workshops around coping strategies and individual counselling. • The education and employment pathway supported 229 people with learning disabilities, physical disabilities, long term health conditions and mental health issues, down from 286 in the previous year. This year our team supported 47 disabled people into paid employment and 75 people into volunteering and work experience. • 70 mutual carers received individual support at health-related meetings, solicitors, banks, social care and with their general correspondence. This compares to 75 in the previous year. Our Education and Employment services continue 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, 385 people have been supported through all programmes, as detailed below: • Our Supported Internship programmes are delivered in partnership with London South East Colleges (LSEC) at Bromley College and Bexley College and Learning and Enterprise College Bexley (LECB). We provide support to generate placements and employment opportunities for the students, including supporting Access to Work applications and ensuring support from one of our Job Coaches is in place when each young person moves into employment. The programme works over on an academic year basis and includes six months of employment retention support at the end of the internship. We supported 75 students in total in 2024/25, with 41 students supported in the 2024/25 academic • The Supported Internship programme at the Princess Royal University Hospital (PRUH) is part of our work with London South East Colleges (LSEC) and provided in association with King's College Hospital NHS Foundation Trust Interns carry out three workplace rotations over the academic year, one per term. 19 students were supported in the year in this programme. • In addition to these placements, our Job Coach Agency provides a supported in-work employment service for people with a learning disability and/or Autism who live in the borough of Bromley and the surrounding areas. During 2024/25 we supported 9 clients with a trained job coach, who provided support on employment matters including at interviews, inductions, travelling independently, performance at work and training. • The Transitional Employment Support Service (TESS) worked with young disabled adults (18-25), not in education, employment or training and provides one-to-one support, employability skills, access to workshops, person-centred job searches, help with CV writing and applications for employment. 34 people were supported in the year, with 29 reporting increased employability through development of interpersonal skills. • The Employment Brokerage Service supported 25 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 10
Bromley Mencap 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 coach alongside the placement and offer support to both the individual and employer. In the last year, the service supported 18 people into paid employment, of which 8 were with contracts over 16 hours. • The Station Road Training Centre has enabled us to deliver nationally recognised Open College Network London accredited qualifications, with a focus on employability and independence skills for students with an Educational Health Care Plan (EHCP). The Centre has provided an enriching and full training programme, with 16 nationally recognised qualifications being awarded in the academic year. As the programme works in academic years, we supported 23 students in total in 2024/25, with 17 students supported in the 2024/25 academic year. • Our Transitional Opportunities Project (TOP) supported young people, aged 18 to 25, through Employability Workshops and one to one support. It provided support to 20 people in the year to break down challenges around transitioning from school to further education, learning new skills for independence to experience in volunteering placements and move into paid employment. The project ran for three years, ending in December 2024, and was funded by the Masonic Charitable Foundation. 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 several funders including the National Lottery Community Fund, BBC Children in Need, the Mercers Foundation, the Masonic Charitable Foundation, the Edward Gostling Foundation, Morrisons Foundation, D'Oyly Carter, the TK Maxx and Homesense Foundation, the 29th May 1961 Trust, the Arter Foundation, the Shanly Foundation, Trees of David and the Alpkit Foundation. Our community fundraising focused on our Summer and Christmas Fairs held at the Lodge in Norman Park which raised just under £4,000 providing additional funding for our services. 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, and Identity E2E. We were also very pleased to receive donations from local community groups including the Rotary Club of Beckenham, the Parish of St Marys Green Street Green, and Bromley 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. 11
Bromley Mencap Future Strategy Our new three-year strategy started to be implemented from April 2025, and our successful Strategy Development Group has now been turned into a Strategy Delivery Group to oversee progress in turning the strategy into tangible deliverables. The group is overseen by our Coproduction team and puts our members and service users at the heart of ensuring the strategy directs our activity over the next three years. It also enables us to assess new and emerging needs and refine our direction where needed. Our vision is a world where disabled people are respected, empowered, and fully included, and over the next three years, we'll focus on four key goals • Social Inclusion: reducing isolation through inclusive activities and events. • Employment & Training: Creating opportunities for skills development and independence. • Community Connections: Building networks through accessible spaces and outreach. • Campaigning: Advocating for fairness, inclusion, and change. In addition, our strategy is underpinned by four pillars that support the charity's aims and guide us in achieving our goals. Each pillar strengthens our plan, ensuring everything we do aligns with our purpose and values. These pillars are: • Partnership: We will collaborate with families, individuals, and local organisations to provide the best opportunities. By drawing on shared expertise, we can strengthen our community's resources and services. • Data: We will use data to guide our decisions, monitor progress, and evaluate the impact of our strategy. Evidence-based practices will ensure we are delivering meaningful results and achieving our goals. • Sustainability: We are committed to financial stability and environmental responsibility. By managing resources wisely and reducing our carbon footprint, we will ensure Bromley Mencap's future. • Well-being: We value the well-being of our staff and volunteers and are committed to creating a supportive environment. Through training and development, we will upskill our team to achieve our goals. We are also dedicated to promoting equity, diversity and inclusion, ensuring everyone is valued as an individual. With the merger with Lewisham Mencap close to being finalised, we recognise that our strategy will need to be reviewed to ensure that it is relevant to our work in bot boroughs and we look forward to consulting with members, service users and othe stakeholders in Lewisham to ensure that our strategic direction reflects the needs of disabled people across the wider area. 12
Bromley Mencap Financial Review Financial Position and Performance Bromley Mencap has had another successful year and achieved income of £2,782,967 during the year (2023-24: E2,407,297). The majority of the increase represents funding from charitable activities, in particular for employment services and from the Education & Skills Funding Agency. However, investment income decreased compared to last year and the level of donations and legacies received was also slightly lower. As last year, over 90% 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 £253,063 (2023-24: £230, 822). Unrestricted funds showed a surplus of £184,438 (2023-24: £184,057) and restricted funds a surplus of £68,625 (2023-24: £46,765) 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. The economic uncertainties created by geopolitical events mean that growth in our investment portfolio has slowed and achieved only a modest gain of £3,978 (2023-24: £29,886). After taking the performance on investments into account the charity made an overall net surplus of £257,041 (2023-24: £260,708). Total funds stand at £2,450,913 (2023-24: £2,193,872). Reserves 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), (ii) 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 £2,450,913 comprising restricted funds of £720,729 and unrestricted funds of £1,730,184. After deducting designated funds and income funds representing fixed assets, the amount of free reserves was £979,697 13
Bromley Mencap (2023-24: £761,838). The level of reserves required by the policy is £706,881 and thus the charity's reserves at the year end exceeded this by £272,816 (2023-24: £198,303). The amount of reserves required by the policy has increased over the last year by £143,347. One of the reasons for the increase is the receipt of additional unbudgeted income in respect of the Training Centre during the year. However, following its relocation from Station Road to Rutland House in summer 2025, the ongoing running costs are expected to be higher and so the surplus is not expected to recur. 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 now reviewed on a rolling basis by the new Governance and Risk Committee, with inputs from the Finance and Education committees respectively, and updates considered at each Board meeting. A small number of additional risks have been added during the year and overall the risk profile is considered similar to last year. Investment Policy Funds which are surplus to short-term working capital requirements are placed either in deposit accounts and fixed term bonds or in the charity's investment portfolio managed by Rathbones. The value of the portfolio at the year end was £504,749 (2023-24: £492,121), representing 25% of the total invested funds at that date (2023-24: 27%). 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. Direct equity investments are precluded in companies with a greater than 10% exposure to tobacco, pornography, gambling, high interest rate lending and armaments. 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 £1,899, 142 at the year end are held with a number of different institutions to reduce risk (2023-24: £1,690,806). 14
Bromley Mencap Statement of Trustees' Responsibilities 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 company 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 information 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 8/9/25 2025 and signed on its behalf. ... Adrian Hilderly (Chair) 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 2025 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, the financial statements: Give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its income and expenditure 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 going 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 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 Information 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 obtained 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 returns; 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 whether they 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.uk/auditorsresponsibilities. 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 permitted 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 Anthony Epton (Senior statutory auditor) for and on behalf of Goldwins Limited Statutory Auditor Chartered Accountants 75 Maygrove Road West Hampstead LONDON, NW6 2EG Date: 13 November 2025 20
Bromley Mencap Financial Statements for the Year Ended 31st March 2025 Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2025 Note Unestined Restined Total Funds 2025 Total f 2024 Income from: Charitable Activities 1,226,990 1,428,919 2,655,909 2,292,021 Donations & legacies 23,277 7,174 30,451 33,557 Other trading activities 14,385 Investment income 82,222 14,385 15,037 82,222 66,682 Total income 1,346,874 1,436,093 2.782,967 2,407,297 Expenditure on Charitable activities Raising funds Other Total Expenditure 6-15 Net income before net gains / (losses) on investments Net gains/(losses) on investments 19 Net income/(expenditure) Transfers between funds Net movement in funds 1,159,472 1,361,730 2,521,202 2,167,247 1,484 1,480 5,738 7,222 8,481 1,480 747 1,162,436 184,438 1,367,468 68,625 2,529,904 2,176,475 253,063 3,978 188,416 (7,112) 181,304 - 68,625 7112 75,737 3,978 257,041 230,822 29,886 260,708 257,041 260,708 Reconciliation of funds Total funds brought forward Total funds carried forward 23 1,548,880 1,730,184 644,992 720,729 2,193,872 1,933,164 2,450,913 2,193,872 All of the above results are derived from continuing activities. The company had no recognised gains or losses for 2024 or 2025 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 2025 Note 16 17 18 19 20 Fixed assets Tangible assets Investments Current assets Debtors Cash at bank, on short term deposits and in hand Investments Liabilities Creditors falling due within one year Net current assets Total assets less current liabilities Total net assets The Funds of the Charity: Restricted funds Unrestricted funds Total Funds 31 March 2025 20,758 2 342,537 1,899,142 504,749 2,746,428 (316,275) 20,760 31 March 2024 27,072 27,674 338,681 1,690,806 492,121 2,521,608 (355,410) 2,430,153 2,450,913 2,450,913 2,166,198 2,193,872 2,193,872 23 720,729 1,730,184 2,450,913 644,992 1,548,880 2,193,872 The financial statements on pages 21 to 40 were approved by the Board of Directors & Trustees on 819/23 A Hilderly (Chair) J Pownall (Director) san Huall 22
Bromley Mencap Statement of Cash Flows for the Year Ended 31st March 2025 2025 Cash flows from operating activities: Net cash provided by operating activities Cash flows from investing activities: Dividends, interest and rents from investments Purchase of property, plant and equipment Proceeds from sale of investments Purchase of investments Net cash used in investing activities: Cash flows from financing activities: Repayment of borrowing Net cash provided by/ (used in) financing activities Increase/(decrease) in cash and cash equivalents in year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year 143,773 82,222 (9,009) (8,650) 64,563 2024 € Note 326,511 (Table (A) below) 66,682 (19,453) (8,340) 38,889 208,336 1,690,806 1,899,142 365,400 1,325,406 1,690,806 Table (B) below Table (B) below A: Reconciliation of net movement in funds to net cash flow from operating activities Net movement in funds for the year (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Unrealised (gain)/loss on investments Dividends & Interest from investment (Increase)/decrease in debtors Increase/(decrease) in creditors Net cash provided by/(used in) operating activities B: Analysis of cash and cash equivalents Cash in hand Notice deposits & fixed term investments Total cash and cash equivalents 2025 257,041 15,923 (3,978) (82,222) (3,856) (39,135) 143,773 2025 € 374,141 1,525,001 1,899,142 2024 € 260,708 14,843 (29,886) (66,682) (46,846) 194,374 326,511 2024 € 343,652 1,347,154 1,690,806
Bromley Mencap Analysis of change in net debt Cash Cash equivalents Sub-total TOTAL At start of year 343,652 1,347,154 1,690,806 1,690,806 Cashflows Other non-cash changes 30,489 177,847 208,336 208,336 - At end of year 374,141 1,525,001 1,899,142 1,899,142 24
Bromley Mencap Notes to the Accounts 1. Accounting Policies The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year. Basis of accounting The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance wit he Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 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 are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting 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 concern. The trustees do not consider that there are any sources of estimation 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 objectives 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 charity restricted for specific services or subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal. Income recognition policies Items of income are recognised and included in the accounts when all of the following criteria are met: • The charity has entitlement to the funds; • any performance conditions attached to the items) of income have been met or are fully within 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 contract income), the income and related expenditure are reported gross in the Statement of Financial Activities. For legacies, entitlement is taken as the earlier 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 executors) 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 the 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 the provision of a service is deferred until the criteria for income recognition 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 by the charity of the item is probable and that economic benefit can be 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 corresponding amount is then recognised in expenditure in the period of receipt. Interest receivable 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 pavable by the Bank. Resources expended Expenditure is recognised once there is a legal or constructive 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 accruals basis and classified 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 generating 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 charity but do not directly undertake haritable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support Bromley Mencap's activities. These costs have been allocated between cost o raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 9. Tangible Fixed Assets Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight-line basis as follows: Buildings 50 years Computers 3 years Other equipment 5 years Fixtures & fittings 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 the Statement of Financial activities. Unrealised gains 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 net realisable value. Debtors amount prepaid. Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a pas event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be 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. Taxation 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 charitable purposes. No tax charges arose on the ordinary activities for the year ended 31s March 2025. Critical 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 to 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 involving estimates) have been made in the process of applying the above accounting policies. Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2024 Income from: Charitable Activities Donations & legacies Other trading activities Investment income Total income Expenditure on Charitable activities Raising funds Other Total Expenditure Net income before net gains / (losses) on investments Net gains/(losses) on investments Net income/(expenditure) Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward Unrestricted Restricted Funds Funds 1,157,131 30,687 15,037 66,682 1,269,537 1,134,890 2,870 : 1,137,760 1,078,563 6,170 747 1,085,480 184,057 29,886 213,943 (11,340) 202,603 1,346,277 1,548,880 1,088,684 2,311 1,090,995 46,765 46,765 11,340 58,105 586,887 644,992 Total 2024 € 2,292,021 33,557 15,037 66,682 2,407,297 2,167,247 8,481 747 2,176,475 230,822 29,886 260,708 - 260,708 1,933,164 2,193,872 27
Bromley Mencap 2. Income from Charitable Activities Restricted funds Employment Services Bromley Third Sector Enterprise London Borough of Bromley Education & Skills Funding Agency Jack Petchey Foundation Morrisons Foundation Children, Adult & Family Services London Borough of Bromley Bromley Third Sector Enterprise London Freemason Charity National Lottery Community Fund Bruce Wake Charitable Trust Co-Operative Society Baily Thomas Mercers Charitable Foundation Community Waves DWF Foundation Edward Gostling Foundation Masonic Charity Trust Neighbourly Glasspool Charity Trust Morrisons Foundation Garfield Weston Shanly Foundation BBC Children in Need 29t May 1961 Charitable Trust The D'Oyly Carte Charitable Trust Other Income from Charitable Activities The Lodge City Bridge Trust Douglas Arter Foundation 2025 € 120,276 217,119 217,990 1,817 9,050 254,820 391,154 73,244 : 20,629 : 15,000 9,487 - 50,150 1,000 35,000 5,000 4,105 2,078 1,000 797,826 52,300 1,134,890 Unrestricted Funds Direct Payments & Self Funders Royal Mencap London & South East Colleges Department for Work and Pensions Leisure Activity Income Small contracts 788,747 - 141,982 288,146 8,115 566,252 861,667 1,000 1,428,919 1,226,990 2,655,909 2024 € 115,230 63,334 106,200 236,558 375,005 9,850 68,598 2,000 980 20,000 10,123 6,500 2,300 9,212 10,800 5,260 5,000 35,000 640 52,300 738,507 13,800 115,888 285,062 3,274 600 284,764 1,157,131 2,292,021 28
Bromley Mencap 3. Donations and Legacies Unrestricted Restricted Funds Funds € Total 2025 Legacies: Donations & Core Costs Funding: Trinity United Reformed Church Bromley Methodist Church Identity E2E Co-Operative Society Community Fundraising Donations Other Donations 4,010 3,000 7,116 8,551 23,277 7,174 7,174 4,610 3,000 - 7,116 15,725 30,451 The aggregate value of unconditional donations from Trustees was £10 (2024: £500). Total 2024 - 10,000 5,000 1,334 14,223 33,557 29
Bromley Mencap 4. Income from Other Trading Activities Unrestricted Funds Community Fundraising activities Sales from Lodge Kiosk/Bike Sales Donated Services & Facilities 1,789 10,296 2,300 14,385 Restricted Funds - - Total 2025 € 1,789 10,296 2,300 14,385 5. Investment Income Interest on Investment Portfolio Bank Interest Receivable - UK 6. Expenditure - Total Charitable Activities Employment Services Children, Adult & Family Services Bromley Scope The Lodge Other Charitable Activities Cost of Fundraising Other Expenditure 2024 Direct Staff Costs 446,912 1,153,866 1,797,799 17,839 2,067,632 1,815,462 Unrestricted Restricted Funds Funds 13,488 68,734 82,222 .. m Other Support Direct Costs Costs € 25,828 273,878 127,676 219,141 333,806 (20,678) 149,144 462,272 361,013 389,597 10,061 Total 2025 13,488 68,734 82,222 Total 2025 600,416 1,646,885 20,717 2,521,202 - 2,529,904 Total 2024 1,963 10,774 2,300 15,037 Total 2024 12,723 53,959 66,682 Total 2024 554,477 1,330,360 262,525 2,167,247 2,176,475 30
Bromley Mencap 7. Expenditure - Other Direct Costs Cost of Charitable Activities Activity costs: Leaders, Hall Hire, Resources Childminder Costs Computer Costs Telephone, Postage, Printing & Stationery Staff Training Property Rental Non Capital Furniture & Equipment Travel Costs Depreciation Recruitment & Other Staff Costs Professional Fees & Subscriptions Other Costs Eden Park Premises Costs Training Centre Works Rutland House Works Glasspool Grants Costs Fundraising Charge Cost of Fundraising Fundraising & Publicity Fundraising Charge 2025 50,478 14,176 21,884 9,036 7,324 23,781 10,493 5,735 11,994 4,013 9,643 48,028 30,518 50,150 36,553 15,875 (36,553) 333,806 (20,678) 313,127 2024 44,694 14,634 17,973 7,260 11,314 14,557 8,756 8,131 11,793 5,115 6,130 48,487 24,296 5,102 - 34,849 17,202 (34,848) 263,091 (17,646) 245,445 31
Bromley Mencap 8. Expenditure - Support Costs Management Costs Staff Costs HR Services Other Costs Accounting Costs Staff Costs Payroll Costs Other Costs Office Costs Rent & Rates Other Premises Costs Insurance Other Costs Governance Costs Audit Fees Other Costs 2025 165,862 9,812 59,366 235,040 77,009 3,007 8,332 88,348 25,800 19,028 5,999 15,083 65,910 5,847 4,513 10,360 399,658 2024 132,955 8,068 18,706 68,856 3,324 7,528 25,800 20,522 6,122 23,705 6,113 2,556 159,729 79,708 76,149 8,669 324,255 32
Bromley Mencap 9. Allocation of Support Costs Manage Accounting ment Costs Costs Employment Services Children, Adult and Family Services Bromley Scope The Lodge Fundraising 2024 78,232 123,368 2,576 29,606 1,258 235,040 159,729 Basis of Allocation Management costs Accounting costs Office costs Governance costs 20,560 51,598 628 7,223 8,339 88,348 79,708 Office Governance Costs Costs 25,436 38,737 838 490 409 65,910 76,149 3,448 5,438 114 1,305 55 10,360 8,669 A combination of time and headcount A combination of time and headcount Headcount A combination of time and headcount Total 2025 Total 2024 € 127,676 113,441 219,141 167,183 4,156 2,821 38,624 32,146 10,061 8,664 399,658 324,255 10. Expenditure - Staff Costs Staff costs totalling were made up as follows: 2025 2024 Wages & salaries Social security costs Pension costs 1,875,747 142,594 49,291 2,067,632 1,647,580 124,302 43,580 1,815,462 The average number of full-time equivalent employees, analysed by function, was: Employment Services Children, Adult & Family Services Bromley Scope The Lodge Management & Fundraising 2025 17.0 32.0 0.5 5.0 5.0 59.5 2024 16.0 32.0 0.5 5.0 5.0 58.5 The average number of employees in the Money Purchase Pension Scheme was 62 in 2025 (2024:55). All employees are offered the opportunity to join the Money Purchase Pension Scheme. 33
Bromley Mencap Redundancy payments totalling £4,900 (2024: £O) were made during the year and are included in the wages and salaries figures above. 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 average headcount during the year was 141 (2024: 137). The number of employees whose earnings fell within the following bands : 2025 2024 1 £70,000 - £79,999 £80,000 - £89,999 The aggregate remuneration of key management personnel was £222,543 (2024: £199,142) The only employee benefit received by key management personnel was a 5% contribution to pensions, the aggregate amount of which was £9.744 (2024: £9,151). 11. Net income / (expenditure) for the year This is stated after charging / (crediting): 2025 € 2024 Operating lease rentals: Property 49,581 40,357 Depreciation Auditor's remuneration: Audit fees 15,293 4,833 14,842 4,846 12. Donated Services and Facilities The following amounts, estimated at market value where the actual cost is not known, were included under income. 2025 Big Yeilow - Storage 2024 € 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 consequences o any neglect or default on their part was £1,902 (2024: £1,902) 34
Bromley Mencap 14. Grants to Families rants to the value of Enil were paid out during the year (2024: Enil). This excludes grants that wer inded by the Glasspool Charity Trus 15. Trustees' Remuneration and Benefits None of the Trustees received any remuneration for the year (2024: ENIL). No expenses were reimbursed to Trustees during the year (2024: ENIL). There were no related party transactions (2024: Enil). 16. Tangible Fixed Assets Cost At 1 April 2024 Additions At 31 March 2025 Depreciation At 1 April 2024 Charge for year At 31 March 2025 Book value at 31 March 2025 Book value at 31 March 2024 Office Fixtures & Fittings Equipment € 116,399 9,009 125,408 90,698 15,212 105,910 19,498 25,701 15,693 15,693 13,722 711 14,433 1,260 1,971 Total 132,092 9,009 - 141,101 104,420 15,923 120,343 20,758 27,672 17. Fixed Asset Investments The charty olden hares prated ach in untering ome subs araty comps rome Mence up and fully paid. The company was dormant in the period under review and did not trade. 35
Bromley Mencap 18. Debtors 2025 Due within one year Prepayments Trade Debtors Other debtors Accrued income 28,612 264,105 42,781 7,039 342,537 2024 € 20,524 292,474 18,644 7,039 338,681 - 19. Investments Investments at market value brought forward Income including deposit interest Management Fees Unrealised gain/(loss) on investment 2025 492,121 13,487 (4,837) 3,978 504,749 2024 453,896 12,723 (4,384) 29,886 492,121 36
Bromley Mencap 20. Creditors 2025 2024 Due within one year Other Taxation & Social Security costs Other creditors & accruals Deferred income 34,174 180,879 101,222 316,275 27,914 98,503 228,993 355,410 Deferred income represents income received for services due to start on or after 1st April 2025, where costs have been included from that date onwards. Balance at beginning of year Amounts released to income Amounts deferred in the year Balance at the end of the year 2025 € 228,993 (228,993) 101,222 101,222 2024 34,299 (34,299) 228,993 228,993 21. Operating Lease Commitments The amounts payable under non-cancellable operating leases as at 31 March 2025 are as follows:- Land & Total Buildings 2025 Payable Within one year Within two - five years 55,000 126,699 181,699 55,000 126,699 181,699 Total 2024 47,500 146,699 194,199 37
Bromley Mencap 22. Analysis of Net Assets between Funds Unrestricted Funds Tangible fixed assets Investment Assets Current assets Current liabilities Prior Year Tangible fixed assets Investment Assets Current assets Current liabilities 14,408 1,860,086 (144,312) 1,730,184 Unrestricted Funds 18,303 1,027,172 (96,597) 1,548,880 Restricted Funds € 6,350 886,342 (171,963) 720,729 Restricted Funds 9,369 894,436 (258,813) 644,992 Total 2025 20,758 2 2,746,428 (316,275) 2,450,913 Total 2024 27,672 2 2,521,608 (355,410) 2,193,872 38
Bromley Mencap 23. Movements in Funds Balance 1 April 2024 Income Restricted Funds Employment Services Children, Adult & Family Services Scope Funds The Lodge Other 68,586 236,253 421,449 1,199,840 154,518 439 644,992 1,436,093 Unrestricted Funds Designated Funds Employment Services Children, Adult & Family Services The Lodge Property General Funds Total Funds Prior Year Restricted Funds Employment Services Children, Adult & Family Services Scope Funds The Lodge Other Expenditure (225,736) (1,121,015) (20,717) (1,367,468) 19,675 13,256 4,112 750,000 787,043 - - : 761,837 1,346,874 (1,162,436) 1,548,880 1,346,874 (1,162,436) 2,193,872 2,782,967 (2,529,904) Balance 1 April 2023 E 68,582 345,389 172,477 439 586,887 Income Expenditure 187,776 (187,772) 897,684 (832,964) 52,300 (17,959) (52,300) 1,137,760 (1,090,995) Net Transfers 7,12 7,112 (19,675) (12,769) (4,112) (36,556) 29,444 (7112) - Net Transfers 11,340 : 11,340 Gain on Investment - Balance 31 March 2025 € 86,215 500,274 133,801 439 720,729 - - 487 750,000 750,487 3.978 3,978 3,978 979,697 1,730,184 2,450,913 Gain on Investment - : - Balance 31 March 2024 € 68,586 421,449 154,518 439 644,992 Unrestricted Funds Designated Funds Employment Services Children, Adult & Family Services The Lodge Property 42,738 - 15,657 8,387 : : 500,000 566,782 - - General Funds 779,495 1,269,537 (1,085,480) 1,346,277 1,269,537 (1,085,480) (23,063) (2,401) (4,275) 250,000 220,261 (231,601) (11,340) Total Funds 1,933,164 2,407,297 (2,176,475) - - : - 29,886 29,886 29,886 19,675 13,256 4,112 750,000 787,043 761,837 1,548,880 2,193,872 Purposes of Restricted Funds donations and grant had an yus to Be apied for peone ping urs as oded a no so trusted 39
Bromley Mencap Transfers totalling £7,112 were made from unrestricted funds to restricted funds to cover the excess of costs incurred (2024: £11,340). Purposes of Designated Funds The Board has set aside £487 (2024: £37,043) of unrestricted funds to fund anticipated funding shortfalls in ongoing projects during the next financial year. A further £750,000 (2024: £750,000) has been set aside to fund expenditure in acquiring alternative premises. Purposes of General Funds General Funds are necessary to provide short term stability and working capital in the event of House in summer 2025, the ongoing running costs are expected to be higher and so the surplus is not expected to recur. 24. Legal status of the charity The charity is a company limited by guarantee and has no share capital. Each member is liable 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 disclose for 2025 (2024: 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 Masons Hill Bromley BR2 9JG Tel: 020 8466 0790 Email: enquiries@bromleymencap.org www.bromleymencap.org.uk 41