CHARITY REGISTRATION NUMBER 1088512
COMPANY REGISTRATION NUMBER 4276263
ENABLE (SHEFFIELD)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ENABLE (SHEFFIELD)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
A Crawshaw
A Finchett
N Mansell
A Williams
C Williams
J E Dare
A Stocks
C Silvester
General Manager
M J Richmond
Centre Manager
D Proud
Charity number
1088512
Company number
4276263
Registered office
33 Harborough Avenue
Sheffield
South Yorkshire
S2 1QP
Auditors
M Mealing FCCA
UHY Hacker Young
6 Broadfield Court
Broadfield Way
Sheffield
S8 0XF
Bankers
HSBC Bank PLC
37 High Street
Meadowhall Shopping Centre
Sheffield
South Yorkshire
S9 1EN
Solicitors
Graysons with Watson Esam Solicitors
4 - 12 Paradise Square
Sheffield
S1 1TB
ENABLE (SHEFFIELD)
CONTENTS
Page
Trustees' report
1 - 4
Statement of trustees' responsibilities
5
Independent auditor's report
6 - 9
Statement of financial activities
10 - 11
Balance sheet
12
Statement of cash flows
13
Notes to the financial statements
14 - 28
ENABLE (SHEFFIELD)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement 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) (effective 1 January 2019)".

Objectives and activities

- To advance the education of those persons aged 16 and upwards who are resident in the City of Sheffield and districts and who have physical and/or learning disabilities, by the provision of sheltered workshops.

- To provide for such persons, in the interests of social welfare, facilities for recreation or other leisure time occupation with the object of improving their conditions of life.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. All the above activities are undertaken to further the charity's charitable purposes for the public benefit.

The trustees and senior management recognise the key role that staff and volunteers play in the operation of the charity. A structure/system is in place to ensure a two way flow of information and ideas.
Achievements and performance

During the year to 31 March 2025, Enable further consolidated its active Learner numbers and is now confident that the effects of the pandemic have been wholly mitigated. The charity continues to provide a full schedule of daily activities and there remains a consistent level of enquiries from potential new Learners, increasingly from a younger age group as they move from educational support into adult services support. This has allowed the charity to maintain Learner numbers as older Learner’s leave the service.

As a result, overall performance improved on the year, and this trend is expected to continue throughout 2025-26 as Learners numbers and activities are more consistent than previous years and the dedicated Life Skills House is now fully operational.

The charity continues to be financially robust, and this allows us to continue to build upon and develop our existing Learners activities to further enhance our Learners educational options and to meet the Charity's objectives. Current activities include:

- Explore and introduce new training opportunities

- Recruit new learners

Our achievements are monitored through annual Learner reviews together with annual staff appraisals and regular staff and management meetings.

In line with our policies and procedures all current employed staff are periodically assessed and checked by the Disclosure Barring Service (DBS). Any new staff would be assessed and checked by the DBS and any job offers are contingent upon a suitable DBS check being obtained.

We remain on Sheffield City Council’s list of Recognised Providers. This is a list of organisations throughout the city that have been assessed and meet the council's quality standards for delivering day services to adults.

ENABLE (SHEFFIELD)
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Financial review

The trustees are satisfied with the results of the year which demonstrate that operational performance has now fully recovered from the effects of the Pandemic years, and has a robust foundation to be able to meet existing and planned future objectives.

Total funds from day-to-day operating income during the year amounted to £704,969 (2024: £599,114). Restricted funds held at the end of the year were £19,600 (2024: £nil) and relate to a National Lottery Grant for the refurbishment of Disabled Facilities which were ongoing at the year end.

Unrestricted surpluses in previous years have allowed us to build up a contingency reserve and during the year we have continued to build up a designated restricted fund to cover any future repairs and maintenance of premises and operational assets as well as an operational contingency reserve.

It remains the policy of the charity that designated unrestricted funds are maintained at a level which ensures that, in the event of a significant interruption to charity business operations or a material drop in funding, we will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. The level of designated unrestricted funds is set to accommodate to six months operational expenditure.

At the year end the charity's designated unrestricted funds were £304,395 (2024: £265,139).

The charity does not have any property or investments other than ownership of the buildings noted in fixed assets register.

Plans for the future

We remain on the list of Recognised Providers for Sheffield City Council and therefore feel that we are best placed to attract new learners and therefore increase our income. The Recognised Providers List details organisations throughout the City that have been assessed and meet the Council's quality standards for delivering day services to adults. We have now been on the list since 2013 and have been re-assessed successfully on every occasion. The approved Sheffield Council Day Rate has increased annually in line with inflation and whilst this is not accepted as guaranteed this has contributed to the improved financial performance of the charity.

Unfortunately, and despite the popularity of the garden area and the development of Hobby Corner and craft items, the expected increase in demand has yet to materialise and the daily usage of the on-site garden shop has remained static. The plans for an online shop offering are still considered to be a positive addition to the charity services although this is not seen as a priority as the charity concentrates on the development of Primary services and the charity facilities.

Following the success of the Life Skills House, investigations are to be undertaken during the next financial year into the feasibility of potential structural expansion to the main centre to increase activity spaces and capacity, and additionally to consider the benefits and impact of adding solar panels to both properties. These investigations are expected to take a significant amount of time, and subject to financial, operational, local planning and logistical analyses it is not expected that any decision to move forward with these projects will be forthcoming any time soon and they are considered to be 3 to 5 year projects should they be feasible and approved.

ENABLE (SHEFFIELD)
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
Structure, governance and management

The charity is a company limited by guarantee and no shares are in issue. The charity's objectives are to advance the education of persons aged 16 and upwards who are resident in the City of Sheffield and districts and who have physical and/or learning difficulties, by the provision of sheltered workshops. Also to provide for such persons in the interests of social welfare facilities for recreation or other leisure time occupation with the object of improving their conditions of life.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

A Crawshaw
A Finchett
N Mansell
A Williams
C Williams
J E Dare
A Stocks
C Silvester

The Chairman, Business Manager and senior management provide induction and training for new trustees, this relates to legal and functional responsibilities as well as how the charity operates within its objectives.

The board of management of the trustees is elected every year at the Annual General Meeting.

Applications to be a trustee are received at any time but are considered for acceptance at the meeting of the board. The board actively encourages carers to become trustees.

The board meets at regular quarterly intervals and at any other times as required. The General M anager reports to this meeting and minutes from the staff and learners' meetings are circulated at this meeting.

The board have a General Manager who manages the charity on a day to day basis, and who reports directly to the board. Circumstances permitting, a learners committee meets monthly, minutes from these meetings go to the bi-monthly meeting of the staff.

The charity has implemented numerous personnel policies which in many cases are required and approved by funders as part of our provision of training for people with disabilities.

Health and Safety of employees, learners and visitors/members of the public and processes and systems are regularly reviewed to ensure they remain safe and effective.

The trustees and management have produced a risk assessment policy and procedures have been written for all processes to remove or reduce any risk. All procedures and policies have been written to comply with or better the current legislation in force. Where appropriate external partners are invited in to advise on specific areas. Each department has its own safety/risk assessment and Enable (Sheffield) has identified specific people as fire and safety officers.

Hygiene and food safety is also covered under the policies and procedures in force.

Financial procedures are in place for regular reporting to the trustees and they consider the viability and risk on any new project to ensure sustainability. The trustees ensure that there are enough reserves in place to allow sustainability but not to be excessive.

ENABLE (SHEFFIELD)
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' r eport was approved by the Board of Trustees.

A Crawshaw
Trustee
Dated: 17 November 2025
ENABLE (SHEFFIELD)
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -

The trustees, who are also the directors of Enable (Sheffield) for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, 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; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

- 6 -
6 Broadfield Court
Broadfield Way
Sheffield
S8 0XF
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ENABLE (SHEFFIELD)

Opinion

We have audited the accounts of Enable (Sheffield) (the ‘charity’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet and the notes to the accounts, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

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 charity 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 charity’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.

- 7 -
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ENABLE (SHEFFIELD) CONTINUED

Other information

The other information comprises the information included in the 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 our audit:

-

the information given in the trustees' r eport for the financial year for which the financial statements are prepared, which includes the d irectors' r eport prepared for the purposes of company law, is consistent with the financial statements; and

-

the d irectors' r eport included within the trustees' r eport 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 charity and its environment obtained in the course of the audit, we have not identified material misstatements in the d irectors' r eport included within the trustees' r eport.

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

-
- 8 -
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ENABLE (SHEFFIELD) CONTINUED
Responsibilities of trustees

As explained more fully in the s tatement of trustees' r esponsibilities, the trustees, who are also the directors of the charity for the purpose 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 charity’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, is detailed below.

- 9 -
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ENABLE (SHEFFIELD) CONTINUED

Based on our understanding of the c harit y and the sector in which it operates, we identified the principal risks of non-compliance with laws and regulations related to the acts by the c harit y, which were contrary to applicable laws and regulations including fraud, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to inflated revenue and the charity's net income for the year.

Audit procedures performed included: review of the financial statement disclosures to underlying supporting documentation, review of correspondence with and reports to the regulators, including correspondence with the Charity Commission, review of correspondence with legal advisors, enquiries of management in so far as they related to the financial statements, and in testing of journals and evaluating whether there was evidence of bias by the trustees that represented a risk of material misstatement due to fraud.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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.

Michael Mealing (Senior Statutory Auditor)
for and on behalf of UHY Hacker Young
17 November 2025
Chartered Accountants
Statutory Auditor
ENABLE (SHEFFIELD)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
Unrestricted
Unrestricted
Restricted
Total
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
2025
funds
funds
funds
2024
general
designated
general
designated
Notes
£
£
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
4
7,084
-
19,600
26,684
6,885
-
-
6,885
Charitable activities
3
704,969
-
-
704,969
599,114
-
-
599,114

Investment s

5
5,312
-
-
5,312
4,130
-
-
4,130
Other income
6
-
-
-
-
1,068
-
-
1,068
Total income
717,365
-
19,600
736,965
611,197
-
-
611,197
Expenditure on:

R aising funds

7
55,191
-
-
55,191
46,049
-
-
46,049
Charitable activities
8
699,498
-
-
699,498
518,516
-
-
518,516
Other
13
276
-
-
276
-
-
-
-
Total resources expended
754,965
-
-
754,965
564,565
-
-
564,565
Net (outgoing)/incoming resources before transfers
(37,600)
-
19,600
(18,000)
46,632
-
-
46,632
ENABLE (SHEFFIELD)
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
Net (outgoing)/incoming resources before transfers
(37,600)
-
19,600
(18,000)
46,632
-
-
46,632
Gross transfers between funds
(39,256)
39,256
-
-
3,288
13,212
(16,500)
-
Net (expenditure)/income for the year/
Net movement in funds
(76,856)
39,256
19,600
(18,000)
49,920
13,212
(16,500)
46,632
Fund balances at 1 April 2024
997,633
265,139
-
1,262,772
947,713
251,927
16,500
1,216,140
Fund balances at 31 March 2025
920,777
304,395
19,600
1,244,772
997,633
265,139
-
1,262,772

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
ENABLE (SHEFFIELD)
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 12 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
15
821,287
912,114
Current assets
Stocks
16
540
1,510
Debtors
18
79,514
69,503
Cash at bank and in hand
360,224
295,536
440,278
366,549
Creditors: amounts falling due within one year
19
(16,793)
(15,891)
Net current assets
423,485
350,658
Total assets less current liabilities
1,244,772
1,262,772
Income funds
Restricted funds
21
19,600
-
Unrestricted funds
Designated funds
22
304,395
265,139
General unrestricted funds
920,777
997,633
1,225,172
1,262,772
1,244,772
1,262,772
The financial statements were approved by the Trustees on 17 November 2025
A Crawshaw
Trustee
Company Registration No. 4276263
ENABLE (SHEFFIELD)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
25
106,782
77,727
Investing activities
Purchase of tangible fixed assets
(47,406)
(95,759)
Proceeds on disposal of tangible fixed assets
-
1,068
Investment income received
5,312
4,130
Net cash used in investing activities
(42,094)
(90,561)
Net cash used in financing activities
-
-
Net increase/(decrease) in cash and cash equivalents
64,688
(12,834)
Cash and cash equivalents at beginning of year
295,536
308,370
Cash and cash equivalents at end of year
360,224
295,536
ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 14 -
1
Accounting policies
Company information

Enable (Sheffield) is a private company limited by guarantee incorporated in England and Wales. The registered office is 33 Harborough Avenue, Sheffield, South Yorkshire, S2 1QP.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement 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) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The Trustees consider that it is appropriate to prepare the financial statements on a going concern basis.

The going concern assumption is based upon the continuing improvement in year-on-year performance, the consistent level of Learners making use of the Charity’s facilities and the success of the newly opened Life Skills House.

This assumption is further supported by the going concern budgets, prepared with consideration to previous year actual results and current known income and expenditure budgets moving forward.

The 2026 financial year is forecast to end with a surplus and in addition the Trustees continue to investigate opportunities to improve the long-term sustainability of the Charity, including options on enhancing Learner services and facilities and the continuing development of financial and administrative operations.

As a result the Trustees consider the going concern basis to be appropriate.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.

1.4
Incoming resources
ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 15 -

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable. All grants are allocated between the income categories of the Statement of Financial Activities on a basis designed to reflect the use of the income.

Incoming resources from charitable trading activities are accounted for when earned.

1.5
Resources expended

Resources expended are recognised in the year in which they are incurred and include irrecoverable VAT.

Costs of generating funds comprises the costs associated with trading for fundraising purposes, including the charity's cafeteria and garden shop.

Charitable activities 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 their costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

1.6
Tangible fixed assets

Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Land and buildings
2% straight line on buildings
Plant and machinery
10% and 25% straight line
Fixtures, fittings and equipment
10% and 25% straight line
Computers

Land at 33 Harborough Avenue is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 16 -
1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss if any.

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 17 -
Impairment of financial assets

Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.

If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in net income/(expenditure) for the year.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in net income/(expenditure) for the year.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 18 -
1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Charitable activities
2025
2024
£
£

Sale of goods

30,616
29,897
Performance related grants
674,353
569,217
704,969
599,114
Performance related grants
Training and day care - spot purchases
674,353
569,217
674,353
569,217
4
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
funds
funds
funds
general
general
2025
2025
2025
2024
£
£
£
£
Donations and gifts
7,084
19,600
26,684
6,885
ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 19 -
5

Investment s

Unrestricted
Unrestricted
funds
funds
general
general
2025
2024
£
£
Interest receivable
5,312
4,130
6
Other income
2025
2024
£
£
Net gain on disposal of tangible fixed assets
-
1,068
7

R aising funds

2025
2024
£
£
Costs of goods sold and trading expenses
Other trading activities
55,191
46,049
55,191
46,049
ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 20 -
8
Charitable activities
2025
2024
£
£
Staff costs
431,220
370,397
Depreciation and impairment
137,955
40,335

Repairs and maintenance

27,765
24,142

Insurance

10,526
9,991

Heat and light

22,192
12,185

Motor expenses

3,770
1,510

Printing, postage and stationery

10,483
8,206

Telephone

3,750
3,600

Rates

-
630

Bank charges

179
224

Cleaning

19,459
20,594

Legal and professional fees

3,109
4,298

General expenses

20,024
14,161

Bad and doubtful debts

-
11

Water rates

3,066
2,232
693,498
512,516
Share of governance costs (see note 9)
6,000
6,000
699,498
518,516

The depreciation and impairment balance of £137,955 includes an impairment to the land and buildings valuation of £96,853 during the year.

9
Support costs allocated to activities
2025
2024
£
£
Governance costs
6,000
6,000
Analysed between:
Charitable activities
6,000
6,000
ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
9
Support costs allocated to activities
(Continued)
- 21 -
2025
2024
Governance costs comprise:
£
£
Audit fees
3,600
3,000
Accountancy
2,400
3,000
6,000
6,000
10
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
3,600
3,000
Depreciation and impairment of owned tangible fixed assets
137,955
40,335
Loss/(profit) on disposal of tangible fixed assets
276
(1,068)
11
Trustees

One of the trustees, A Finchett is a salaried employee and received remuneration totalling £14,539 (2024: £13,437).

In accordance with the Volunteer Expenses Policy, payments made to three (2024: £nil) trustees in relation to non- trustee volunteering activities during the year amounted to £120 (2024: £nil).

Mileage expenses reimbursed to one (2024: two) trustees amounted to £638 (2024: £236).

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 22 -
12
Employees
Number of employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Training and care
17
15
Administration
3
3
Trustees
8
8
Non salaried volunteers
1
-
29
26
Employment costs
2025
2024
£
£
Wages and salaries
398,642
344,025
Social security costs
25,289
20,009
Other pension costs
7,289
6,363
431,220
370,397
There were no employees whose annual remuneration was £60,000 or more.
13
Other
2025
2024
£
£
Net Loss on disposal of tangible fixed assets
276
-
14
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 23 -
15
Tangible fixed assets
Land and buildings
Plant and machinery
Fixtures, fittings and equipment
Computers
Total
£
£
£
£
£
Cost or valuation
At 1 April 2024
1,153,402
54,224
126,019
-
1,333,645
Additions
29,810
3,520
9,977
4,099
47,406
Disposals
-
(1,461)
(20,653)
-
(22,114)
Impairment
(398,212)
-
-
-
(398,212)
At 31 March 2025
785,000
56,283
115,343
4,099
960,725
Depreciation and impairment
At 1 April 2024
278,995
36,831
105,706
-
421,532
Depreciation charged in the year
22,364
6,998
9,691
2,050
41,103
Eliminated in respect of disposals
-
(1,461)
(20,377)
-
(21,838)
Impairment
(301,359)
-
-
-
(301,359)
At 31 March 2025
-
42,368
95,020
2,050
139,438
Carrying amount
At 31 March 2025
785,000
13,915
20,323
2,049
821,287
At 31 March 2024
874,407
17,393
20,314
-
912,114

Land and buildings with a carrying amount of £881,853 were revalued at £785,000 on 8 August 2025 by SMC, independent valuers not connected with the charity on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.

16
Stocks
2025
2024
£
£
Raw materials and consumables
540
1,510
ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 24 -
17
Financial instruments
2025
2024
£
£
Carrying amount of financial assets
Debt instruments measured at amortised cost
71,976
62,306
Carrying amount of financial liabilities
Measured at amortised cost
10,543
9,667
18
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
67,802
57,010
Other debtors
4,174
5,296
Prepayments and accrued income
7,538
7,197
79,514
69,503
19
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
6,250
6,224
Trade creditors
1,484
2,878
Accruals and deferred income
9,059
6,789
16,793
15,891
20
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
7,289
6,363

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 25 -
21
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

At 1 April 2024
Incoming resources
Transfers
At 31 March 2025
£
£
£
£
National Lottery Community Fund
-
19,600
-
19,600
Previous year:
At 1 April 2023
Incoming resources
Transfers
At 31 March 2024
£
£
£
£
225 Prince of Wales Road
16,500
-
(16,500)
-

The 225 Prince of Wales Road fund is towards the renovation and improvement of 225 Prince of Wales Road. This renovation was completed during the year, with the centre opening in August 2023.

The National Lottery Community Fund is towards the renovation and refurbishment of the toilets in the property. The renovation works were completed after the year end date.

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 26 -
22
Designated funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Balance at
1 April 2023
Transfers
Balance at
1 April 2024
Transfers
Balance at
31 March 2025
£
£
£
£
£
Category 1: Property and external area maintenance
42,350
(17,350)
25,000
-
25,000
Category 2: Maintenance and replacement of assets and equipment
25,000
-
25,000
-
25,000
Category 3: Business continuation emergency fund
184,577
30,562
215,139
39,256
254,395
251,927
13,212
265,139
39,256
304,395

The Trustees elected to quantify the assessment of ‘designated’ unrestricted funds which are set aside from general unrestricted funds for the following specific purposes to meet and safeguard the Charity’s objectives:

- Category 1- The maintenance and upkeep of the internal and external fabric of the buildings and outside spaces.

- Category 2- For improvements deemed necessary to improve the facilities at the Charity to include the provision of new or replacement equipment and assets as may be necessary from time to time.

- Category 3- To allow the Fund to be used in the case of emergency in the event of damage to the building resulting in temporary or permanent relocation to ensure continuation of the delivery of services in accordance with the Charity's objectives. Assess as 6 months operating expenses after adjustments for property repairs and asset expenses.

Transfers comprise amounts capitalised and adjusted for depreciation less amounts transferred from the main bank account.

The designated fund is considered to have sufficient resources held in an appropriate form to enable them to be applied in accordance with the restrictions.

ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 27 -
23
Analysis of net assets between funds

Unrestricted fund s

Designated funds
Restricted funds
Total

Unrestricted fund s

Designated funds
Restricted funds
Total
2025
2025
2025
2025
2024
2024
2024
2024
£
£
£
£
£
£
£
£
Fund balances at 31 March 2025 are represented by:
Tangible assets
821,287
-
-
821,287
912,114
-
-
912,114
Current assets/(liabilities)
99,490
304,395
19,600
423,485
85,519
265,139
-
350,658
920,777
304,395
19,600
1,244,772
997,633
265,139
-
1,262,772
ENABLE (SHEFFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 28 -
24
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2025
2024
£
£
Aggregate compensation
92,486
85,960

During the year the charity purchased services to the value of £2,500 from Enhanced Energy Solutions Ltd, which is a company controlled by the trustee A Finchett's son.

25
Cash generated from operations
2025
2024
£
£
(Deficit)/surplus for the year
(18,000)
46,632
Adjustments for:
Investment income recognised in statement of financial activities
(5,312)
(4,130)
Loss/(gain) on disposal of tangible fixed assets
276
(1,068)
Depreciation and impairment of tangible fixed assets
137,955
40,335
Movements in working capital:
Decrease in stocks
970
516
(Increase) in debtors
(10,011)
(3,196)
Increase/(decrease) in creditors
904
(1,362)
Cash generated from operations
106,782
77,727
26
Analysis of changes in net funds

The charity had no material debt during the year.

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