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)".
- 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.
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.
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.
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:
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 Manager 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.
The trustees' report was approved by the Board of Trustees.
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.
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:
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.
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.
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' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and
the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.
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 directors' report included within the trustees' 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
we have not received all the information and explanations we require for our audit; or
As explained more fully in the statement of trustees' responsibilities, 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.
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.
Based on our understanding of the charity 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 charity, 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.
Investments
Raising funds
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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.
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 amounts 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.
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.
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.
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.
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.
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 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.
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.
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.
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.
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, 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.
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.
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, 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 payments 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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.
Sale of goods
Investments
Raising funds
Repairs and maintenance
Insurance
Heat and light
Motor expenses
Printing, postage and stationery
Telephone
Rates
Bank charges
Cleaning
Legal and professional fees
General expenses
Bad and doubtful debts
Water rates
The depreciation and impairment balance of £137,955 includes an impairment to the land and buildings valuation of £96,853 during the year.
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).
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
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.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
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.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
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.
Unrestricted funds
Unrestricted funds
The remuneration of key management personnel is as follows.
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.
The charity had no material debt during the year.