Conipany registration number.. 02376432
Charity regigtration number: 103 8962
New Forest Mencap
(A company limited by limited guarantee)
Annual Report and Financial Statcmellts
for the Year Ended 31 May 2024
Westlake Clark Limited
Chartered Accountants
7 Lynwood Court
Priestl&nds Place
L￿nIngtOn
Hampshire
S0419GA

NewForestMeneap
Contents
Reference and Administrative Details
Trust¢es' Report
2to4
Statement of Trust¢¢s' Responsibilities
Independent Examiner's Report
ststejnent of Financial Activities
7t08
Balance Shcet
Notes to the Financial Statements
Ioto 19

NewForest Mencap
Reference and Ad]ninistrative Details
Trustees
R Amis (Hon Tieasurer)
N Ainley MBE (appointed 1510512023) - (Resigned 0610412024)
V J Bowyer
D S W Lansdowne
P Pew (resigned 1511112022) - (Re-appointed 1310512024)
M J Snell CBE (Chair)
Principal Office:
Neddemun Centre
Marryat Road
New Milton
BH25 5NY
Company Registration Nujnber:
02376432
Charity Registration Nillnber..
1038962
Independent Examiner:
Westlake Clark Limited
Chartered Accountants
7 Lynwood Court
Priestlands Place
Lyn]ington
Hampshire
S0419GA
Page I

New Forest Mencap
The Trustees, who are Directors for the purposes of company law, present the annual report together
with thc financial statements of the charitable company for the year ended 31 May 2023.
Objectives and aims
Following discussions and consultation wilh staff in March 2024, Trustees agreed to amend the Vision and
Mission for New Forest Mcncap as follows:
Vision.. People with a Learning Disability in the New Forest and su￿oUnd1ng areas should be able to live
their best lives.
Mission: To provide people with a learning disability, and their carers. with high quality SUPPOrt,
infomlation, and training to enable them to live their besi life.
To develop partnerships to support service provision.
Strategic Priorities were also agreed..
l To consolidate and institutionalise existing services.
2 To ensure we understand the needs of our stakeholders.
3 To ensure we havc a sustainable income base.
4 To maximisc the efficient use of our resources.
5 To increase our visibility in the comEnunity.
Public Benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011
to have due regard to the public benefit guidance published by the Charity Commission for England and
Wales.
Financial Performance and Activities
Total Income for the year, as shown on Page 7, was £186,901 (last year £183.664) a small increase on
perforn]ance in 2023.
Grants from Restricted Funds totalled £98,610 (last y¢ar £96.988), principally from the National Lottery
Community Fund (NLCF). both Life Ski115 and Infonnation Advice and Guidance projects will continue to
be funded by until August 2025.
The significant increase in expenditure on restricted grant activities to £127,340 in 2023-24) reflects the
critical mass we have reached with the NLCF and HCC projects and ongoing activities funded by HIWC and
RMS" these are very positive signs of continued progress, as shown below.
Restricted Grant Expenses
From the £47,973 Employment and Volunteering project the funded by Hampshire County Council (HCC), a
further £ 25,110 was spent in 2023-24 {£18,984 in 2022-23). The £ 3,879 balance of ihe or5ginal granl of
from HCC was spent by Augusi 31" 2024. In the absence of an external provider of funds for the project,
trustees have agreed to continue to fund the project, renamcd Springboard to Employment, until Decemb¢r
31" 2024, in the first instance. Previously received grants from the Hampshire and Isle of Wight Community
Fund (HIWC) have supported the Digital Drop-in and Pedall projects throughoul the year. Other restricted
grant balances from thc Co-op and Royal Mencap Society (RMS) have funded transport, plus Healthier Me
and Tackling Inequalities activities.
Page 2

New Forestmencap
Income from Unrestricted Funds totalled £89,526 Oast year £86,676) including £20,000 from NLCF,
£5,000 from the Cooper Dean Trnst, £4,750 from the Together Fund, £2,500 from the Charlotte Bonham-
Carter Trnst Clark, £1,000 from the University of Winchester to support a joint research ptojcct, £2,440 from
donations and £2,765 from subscriptions. Incom¢ from the Stroke Group £3,764, the Food LaTder £2,250, the
Jesus Reigns Ministt-y £1,260 r¢fl¢ct w¢ll on o[￿ su¢cessftil ¢fforts to diversify and g¢nerat¢ increased
income from the Neddennan Centr¢. Our New Milton Charity shop, run entirely by volimteers, raised
£23,693 (last year £21,962),. after costs of £8,499, the net income of £15,194 r¢tnains our prime source of
Continuing unrestricted incom¢. Unrestii¢ted expenses were £89,424 (last year £92,839).
We are both grateful and dependent on income received from our exten￿1 grant fl￿derS for the greater part
of our developmental work with people who have leaniing disabilities in the New Forest,
Total Costs for the ye￿. were £216,764 aast year £191,078), an inciease of £25,686. Staffing costs of
£128,819 (last year £I10,599) acco￿lted for the increase, T¢flecting tELe continuing growth in activities
siipporting people with learning disabilities. We were unsuccess￿1 in oiu aim to appoint and retain an
Operations, Managcr, a post which remains essential and has been temporarily contracted out during the
year.
The Balance Sheet Shows that total assets of £208,886 (last year £237,514). The balan¢¢ of restricted
incorne funds has declined to £111,457 froin £141,422. Unrestricted income funils have increased
inarginally to £96,252.
Unrestricted Income Funds, which are New Forest Mencap's core reserves, and therefore exclude all
Restricted Fullds, were £97,429 (last year £96,092).
Of these reserves £ 37,538 are controlled by the BrOckenhi￿&t and New Milton Gateway Club8. Aft¢r
excluding Fixed Assets £12,858 that leaves £47,033 aast year £45,990) to cover incr¢as¢d core costs,
iiicluding inLreaseB in both prcn]ises and staff costs. £47,033 represents about 7 months of our core annual
costs. We have targeted £76,000 as our rese￿e, representing 12 months of projected annual costs.
Whilst our perfornian¢¢ this year has been encouraging, lool<ing ahcad to 2024-2025 we will need to raise
¢ dditional core funds to achieve our reserve target. Tri￿te¢S arc also mindful that NLCF funds will have been
fully expended by August 2025. The Op¢rations' Manager role ren￿]￿￿ essential if we 1￿C to tnaintain the
momentum we have geneiated through NLCF" our bid for continuation funding to NLCF in Spring 2025 is
therefore central to our ambitiolls.
Communications
We have kept our mcmbers and service users inforn]ed by distributing newslctters tmd through Faceboolc and
direct einail corr¢spondence, We have identified funds to hclp with the updating and modcrnisation of our
websit¢, whilst continuing to look to our users to provide content and practical input with their acquisition of
new digiLtl skills. Intemal communications have continued to improve through the celltralised use of
SharePoint softwar¢.
Gateway Clubs
Our two Gateway Clubs, in Brockenhurst and New Milton, have continiied to provide a rang¢ of social
opportunities throughout the year. They ar¢ v¢ry popular and reflect the need oiir meinbers have for social
opportl￿1tieS and interaction. Our thanks go to the leaders and voluntcers who malce the clubs possiblc. The
lack of affoidable transport in our rural area remains a PTobl¢m which has yet to be addressed. We continue
to provide admillistrative support and the closer integration of the two Gateway Club8 has continii¢d to
streiigthen N¢w Forest Mencap's activity.
Page 3

New Forest Meneap
Governance
All Directors of the Company are also Trustees of the Charity. The Trustees who served throughout
the year are detailed on the Company Infonnation page. The Board has th¢ power to appoint addition
Tru8te¢s Subject to the limitations set out in the Memorandum and Articles of Association.
We have been unsuccessful in achicving our tsrget of 7 members on the Board of Trustees, despite
considerable eforts to advertise the position. For a large part of the year, fiv¢ trLiSt¢es have shoiddeTed
the significantly incrcasing workload, much of it in an ¢x¢¢utive capacity. Nonetheless, we have taken
the opportunity of consulting &nd discussing with staff revised Inediuro and lotkg tern] aims, The
siiccessfuE appointment of a co-opted trustee in May and the anticipated two new appointments at tlie
AGM in November means we expect the Board to consist of 6 m¢mbers in 2024125. The r¢¢ruitment of
new trustees with the nece8sary slalls and time required to fulfil the role and secure successi￿1 in
effective governance remains a continuing challenge and r¢quir¢m¢nt,
As Chair, I would like to thank iny fellow trustees for their hard work, siipport and Commitment
throughout the year, not only at our monthly board meetings but through the range and diversity of
meetings that occur fiDm week to week and not infrequently day to day. I also wish to thanlc our
outstallding team of staff foT their enthusiagm, professionalism and success in helping us achieve our
stated aims and objectives. volunteers remain ¢sselltial to everything we do; they deserve our thanlcs
and admiration.
Looking Ahead we have identified many of the wide-ranging needs of an even wider range of people
with learlling disabiliti¢s, their parents and carers who live in the New Forest and its sumunding areas.
Many of these needs remain il1-def￿ed and untnet with the ¢osts as8ociated growing. Responding to
these challenges will continue to be OUT focus in the years ahead. New Forest Mencap is now well
developed as a service provider and the primary information hub for people with learning disabilities,
their parents and carers in the New FoTest. We are well situated, both to extend oiw ciwrent work in our
local communities and to increase further our sphere of influence. We will conlinue to work in
partnership where the opportunities arise.
Tru8tees are detennined to make a positive difference to the lives of people with learning disabilities,
theirpaTent8 and carers in the NewForest. We therefore loolc forward to the future with optimism, takn'ng
advantage of oppoitunities and ristng to the challenges. Our incmbers degerve nothing less.
Tiustees extend their thanks to all who have supported New Foi¢st Mencap di￿ing a period that continu
to be challen￿g for those we serve. We aro indebted to our staff who have worlced tirelessly to maintain
and develop further our Services. We would not bo able to operate without our volunteers and remain
hugely grateful to them all,
The anniial report was approved by tlie Twstees of the ch￿'itY on October 14 ', 2024.
M.J. Snell CBE
Chair New For¢8t Mencap
R. Amis
Tr¢a8urer New Forest Mencap
Puge 4

NewForestMencap
Statement of Thistees, Responsibilities
The trustees (who are also the directors of New Forest Mencap for the puryo8¢s of rompany law)
responsible for preparing the truste¢s' report and the United Kingdom Accounting Standards pr¢paTing
tlie trn8tee8' report and the financial statements in ac¢ordan¢e with the Unit¢d lcingdom Accounting
sts￿dardS (United Kingdom Generally Accepted Accounting Practice) 8nd applicable law and
regulations.
Company law requires the trustees to prepare financial stat¢ments for each fjnancial year. Under
company law the trustees must not approve the fmancial $tatem¢nts unles8 th¢y are satisfied th&t tlLey
give a Mie and fair view of the state of affairs of th¢ ¢haritable company aThd of its incoming resources
and application of r¢sourGes, iiicluding its Ancome and expenditure, of including its income and
expenditure, for that period. In preparing these financial statements, the trustees are required to,.
select suitable accounting policies and apply tbem consistently.
observe the methods and piinciples in the Charitie8 SORP.
malce judgements and estimates that that are reasonable and PLudent'
state whether applicable UK Accounting Standards have been foKlowed, subject to any material
departum digclosed and explained in the financial statements. and
prep&re the financial stateraents on the going concembasis unless it is illappropriate to presume
that the charitable company will continue in business,
The trustees are responsible for keeping ad¢quat¢ ￿CoUntIng r¢cords that are sufficient to show and
explain the charitabl¢ company'8 transactions and disclose with i'casonable accuracy at any time the
financial position of the charitable coinpaiiy and enable them to ¢n8ure that that the financial statements
comply with the Companies Act 2006. They are al80 responsible for safegllarding the assets of the
¢]￿ltable company and hence for taking reasonable st¢P8 for the prevention and detection of fraud and
other irregularities.
Appioved by the trustees of the charity on October 14th, 2024, and signed on its behalf by:
/ 1¢
M.J. Snell CBE
Chair of Tiustees
R. Amis
Treasurer and Tn￿tee
Page 5

IndependentExamlner's Reportto the trustees ofNewForestMencap
I repoit to the Charity trustees on my examination of the accounts of th¢ charity for the year elided 31
ay 2024 which are Set out on pages 7 to 20.
Respective responsibilities of trustees and examiner
As the ch&Tity's trust¢¢s of New Forest Mencap (and also its directors for tbe Pu￿OSeS of company law)
YOU (ire respoiisible for the preparation of the accounts in accordance with th¢ requirements of the
Compkmies Act 2006 ('the 2006 Act,),
Having sati8fi¢d myself that the accounts of New Forest Mencap are not required to be audited under
Part 16 of the 2006 Act and are eligible for indep¢nd¢nt examination, I report in respect of my
ewamination of your charity's accounts as Ca￿Led out under section 145 of the Charities Act 2011 ¢the
2011 Act,), In Carrying out my examination I bave followed the Directiolls given by the Charity
Con]mission under scction 145(5)(b) of the 2011 Act.
Independent examlner's staten)ent
I hYAve completed my examination. I confjrni tbat llo n￿tter8 have come to my attention in connection
with the examillation in giving me cause to believe..
accounting records were not kept in r¢sp¢¢t of New Forest Mencap as required by section 386
of the 2006 Act. or
2. th¢ WG counts do not accord with those records, or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act
other than any r¢quRrement that th¢ accounts give a 'tllLe and fair view, which is not a matter
considered as part of an independent examination. or
4. the accounts have not bccn piepar¢d in accordance with th¢ methods and principles of the
Statement of Recomn]ended Practic¢ for accounting and reporting by charities [applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)].
I have no concems and have come ￿OsS no other matters in cot)nection with the examination to which
attention should be drawn in Ihis r￿ort in order to cnable a proper understanding of the accoullts to be
reached.
Wcstlake Clark Limiled
Chartered Accountants
7 Lynwood Court
Priestlands Place
Lymington
Hampshire
S0419GA
11 |o£lAoZs
Pag¢ 6

New Forest Meneap
Statement of Flnanclal Actlvltfies for the Year Ended 31 May 2024
(Including Income alld Expenditure Account and Statement of Total Recognised Gains and
Losses)
Unrestylcted
fullds
Ro%tricted
funds
Total
2024
Note:
Ineome and Endowments from
Donations alid fundraising,.
Other Trading activities
Investtllellt in¢on
55,315
33,364
847
98,610
153,925
33,364
847
Total Income
89,526
98,610
188,136
Expe1￿ltU1e ott..
R￿]llg fimds
Charitable acttvities
Tota] Expenditure
GainslLosses Oll InveStn￿nt Assets
(127,340
(127,340)
(216,764
(216,764)
(89,424)
Net inconle
Transfers Between fimds
102
1,235
(28,730)
(1,235)
(28,628)
18
Net Movement in funds
1,337
{29,965)
(28,628)
Re¢onclllAdon of funds
Totsl funds brought foThv￿a
Total funds carlied forward
96,092
97,429
141,422
111,457
237,514
208,886
18
Page 7

New FOr￿t Mencap
Statement of Financial Activities for the Year Ended 31 May 2024
(Includin2 Income 4nd Expenditure Account and Statement of Total Re¢ogni8ed Galns and Losse8)
Unrestrlcted
funds
Re5trlcted
funds
Total
2023
Note:
Income and Endowments from
Donations and ￿ndraiS￿1g.,
Other Trading actriities
Ivesttnent illcome
55,754
29,930
992
96,988
152,742
29,930
992
Total Income
86,676
96,988
183,664
Expelldl￿re oll..
Raising ftmds
Charitable activities
Total EXpel￿1(u1e
GainslLoss¢s on Inves1ment Assetg
(413)
92,426
(92,839)
(413)
190,665
{191,078}
98,239
(98,239)
Net incom&1 (expendi￿re)
Trausf¢rs Beiween funds
(6,160)
(1,251)
(7,411)
Net MoV¢n￿nt in funds
(6,160)
(1,251)
(7,411}
Reconciliation of funds
Total funds brought forward
Total fLll]ds carried forward
102,252
96,092
142,673
141,422
244,925
237,514
18
Page 8

Forest Mencap
(Registrdtlon Number: 0237 6432)
Balance Sheet as at 31 I￿lY 2024
2024
2023
Note
Flxed Assets
Tangible A8set5
12
l2.851
14,993
Cumllt Assets
Siod(8
Debtors
vesttnents
Ca8h &t38Dk and itt hand
13
14
15
16
372
3,866
2,736
382
739
2,736
234,836
238,693
(16,172
222,521
237,514
105,584
(21,732)
83,852
96,703
C￿dItOrS.. amounts falling due within oiie year
Net current 1188etg
Net Assets
for the Year Ettded 31 May 2023
Funds of Ihe Charlty:
17
Restrlcted thcome Funds
R¢stricted fun(ts
18
111,457
141,422
Unrestricted Income Funds
UDrestricted funds
97,429
96,092
Tot￿ Funds
18
208,886
237,5l4
For the fiuancial year ending 31 May 2024 tbc Chority was entitL¢d to cxemptioii fron] aiiditund¢r se¢tion 477 of tlLe CompAllia8
Act 2006 relating lo small comp¥nies.
DireL*ors r￿ponsIbILIties.,
The rnembers have not reqiiired the chartty to obtain all audit of its &ccounts for the year ill question in accordancc with section
The directors ackllowledge their responsibilities for complying witb tbe Act in t￿pect lo accounting records and tlie preparation of
accounts.
Thesc Accounts bav¢bttn prepared in accordance with th¢ piovisions 8ppb"cable to ¢ompanie8 subject lo the small companies
regime.
The fmancial 8itLiEmenls on pages 6 ttl 19 were approved by the1rustees and autlwrised on13¢h Novanb¢r, 2023 and signed ¢)n
their behalf by..
M, Snell
Trustee
R. Amis
frcasLirer & Trustee
Page 9

Neiv Forest Mencap
Notes to the Financial Statements for the Year Ended 31 May 2024
I Charity status
The charity is limited by guarantee, Incorporated in England and Wales, and consequently
does not have share capital, Each of the trustees is liable to contribute an amount not
exceeding £ Nil towards the assets of the charity in the event of liquidation.
The addre55 of it5 registered off ice 15..
Nedderman Centre
Marryat Road
New Milton
BH25 5NY
2 Accounting policies
Summary of significant accounting policies and key accounting estimates.
The principal accounting policies applied in the preparation of these financial statements
are set out below. These have been consistently applled to all the years presented, unless
otherwise stated,
Statement of compliance
The financial statement5 have been prepared in accordance with Accounting and Reporting
by Charities: Statement of Recommended Practice applicable to charitie5 preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republlc of Ireland IFRS 1021 (effective l January 20151 {Charities SORP {FRS 1021), the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. They
also comply with the Companies Act 2006 and Charities Act 2011.
Basis of preparatlon
New Forest Mencap meets the definition of a public benefit entity under FRS 102, Assets
and liabil ities a re initia Ily recogn ised at historical cost or tra nsaction val ue u nless otherwise
stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to
continue a5 a going concern nor any significant areas of uncertainty that affect the carrying
value of assets held by the charity.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that
the income will be received, and the amount of the income recelvable can be measured
rel iably.
Page 10

New Forest Meneap
Not&s to the Financial Statements for theyear Ended 31 May 2024
Donatlons and legacles
Donations are recognised when the charity has been notified in writing of both the amount
and settlement date. In the event that a donation is subject to conditions that require a
level of performance by the charity before the charity is entltled to the funds, the Income is
deferred and not recogn15ed until either those conditions are fully met, or the fulfilment of
those conditions is wholly with i n the control of the charity, a nd it is probable that these
conditions will be fulfilled i n the reporting period.
Grants receivable
Grants are recognised as and when they are received, based upon recognition of the costs
of projects and other purposes in which they relate.
Government Grants (Furlough Scheme)
Income from a government grant relating to the Corona Virus Job Retention Scheme
{Furlough} Is recognised under Donations and Fundraising In the perlod to which the the
gra nt relates.
Investment income
Interest on funds held on deposit is included when receivable and the amount can be
measured reliably by the charity; this is norma Ily u pon notification of the interest pa id or
payable by the bank. Dividends are recognised once the dividend has been declared and
notification has been received of the dividend due.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that
expenditure, it is probable settlement is required and the amount can be measured reliably.
Al I costs are a I located to the appl icable expenditu re heading that aggregates si milar costs to
that category.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments
and those incurred in trading activities that raise funds.
Charitable activities
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 al located
directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
These include the costs attributable to the charity's cornpliance with constitutional and
statutory audit, strategic management and trustees, meetings and reimbursed expenses.
Page 11

New Forest Mencap
Notes to the Financial Statements for theyear Ended 31 May 2024
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance
Act 2010 and therefore it meets the definition of a charitable company for UK corporation
tax purposes, Accordingly, the charity is potentially exempt from taxation in respect of
income or capital gains received within categories covered by Chapter 3 Part 11 of the
Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to
the extent that such income or gains are applied exclusively to charitable purposes.
Tanglble flxed assets
Individual fixed assets costing £1,000.00 or more are initially recorded at cost.
Depreciation and amortlsatlon
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation,
over their expected useful economic life as follows..
Asset class
Land and buildings
Depreclation method and rate
Over the remaining period of the lease
th
to 25 March 2030
25Yo reducing balance
Furniture, fixture5 and equipment
Current asset Investments
Current asset investments are included at the lower of cost and net reali5able value /
market value.
Stock
Stock is valued at the lower of cost and estimated selling price less Costs to complete and
sell, after due regard for obsolete and slow-moving stocks. Cost is determined using the
fi rst-in, f i rst-out accou nting rnethod l FIFO}.
Trade debtor5
Trade debtors are amounts due frorn customers for merchandise sold or services performed
in the ordinary course of business.
Trade debtors are recognised in iti al Iv at the transaction price. A provision for the
impairment of trade debtors is established when there is objective evidence that the charity
will not be able to collect all amounts due according to the original terrns of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term
highly liquld investments that are readily convertible to a known amount of cash and are
subject to an insignificant risk of change in value.
Page 12

New Forest Mencap
Notes to the Financial Statements for the Year Ended 31 May 2024
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the
ordinary course of business from suppliers, Accounts payable are classified as current
liabilities if the charity does not have an u ncond itional right, at the end of the reporting
period, to defer settlement of the creditor for at least twelve rnonths after the reporting
date. If there is an unconditional right to defer settlement for at least twelve months after
the reporti ng date, they a re presented as non-cu rrent liabilities.
Trade creditors are recognised initially at the transaction price,
Fund Structure
Unrestricted income funds are general funds that are available for use at the trustees,
discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific
purposes, the use of which is restricted to that area or purpose.
Page 13

New Forest Mencap
Notes to the Financial Statements for the Year Ended 31 May 2024
Pensions and other post retlrement ob]igation$
The charity operates a defined contribution pension sch¢me which is a pension plan under which f￿ed
contributions are paid into a pension ftLnd and the charity has no legal or constructive obligation to pay
ftllther contril)utions even if the flind does not hold siifficient assets to pay all employees the benefits
relating to employee servic¢ in the cu￿ellt and prior periods.
Contribiitiolls to defined contribution plans are recognised in the StateLllent of Financial Activities when
they are diie. If contriliutioii payments exceed the contributioii due for service, the exc¢ss is recognised
as a prepaymenL
3. lllcome fro￿ donations and fundraising
Unrestricted Restricted
Funds
funds
Total
2024
Total
2023
Appeals and Donations
Fundraising Activities
Grants Reo¢ivable
Subscriptions
Furloiigh
Covid Grant from New Forest DC
Gift Aid
44,651
44,651
4,654
2,072
138,588
7,428
3,732
6,932
98,610
102,342
6,932
55,315
98,610
153,925
152,742
4. Incon)e from other trading activlties
Unrestricted
Funds
Total
2024
Total
2023
Trading Income:
S&les of Goods and SC￿l¢es
First OpportLinities
Propety Rental income
23,693
23,693
21,962
4,231
3,737
29,930
9,672
33,364
9,672
33,364
Page 14

New Forest Mencap
Note8 to the Financial Statements for the Year Ended 31 IVIay 2024
5. Investment Income
Unrestricted
Funds
2024
2023
Tncome from dividends.,
Dividends receivable from other investments
Interest receivable and similar incorne.,
Interest Receivable on Bank Deposits
847
847
847
847
992
992
6. Expenditure on raising funds
2024
2023
Cost of generating donations and ￿ndraiSing
413
413
7. ExpenditUTe oll charitable activities
Unrestricted
Funds
Restricted
Funds
2024
2023
Cost of gell¢iating donations and
fundlzising
89,424
89,424
127,340
127,340
216,764
216,764
190,665
190,665
8. Net illcomingloutgoing resources
Net incomingloLltgoing resources for the year include:
2024
2023
Depreciation of fixed assets
2,142
2,142
2,142
2,142
9. Trustees, remuneration and expenses
No trustees, nor ￿lY persons connected with them, have rec4ived any Temiineration from the diarity
diiring the year.
No trustees, nor any persons connected with them, have received ally reIn]burS￿ expenses or ally other
benefits from the charity during the year.
Page15

New Forest Mencap
Notes to the Financial Statements for the Year Ended 31 May 2024
10. Staff Costs
The aggregate payroll costs were as follows.,
2024
2023
Staff costs during the year were:
Wages and salaries
Pension costs
125,603
3,216
128,819
108,598
2,001
110,599
11. Taxation
Th¢ con]pany is a registered cknity and therefore exetnpt from taxation.
12. Tangible Fixed Assets
Land and
Buildings
Furniture and
equipment
Total
Cost
At l June 2023
At 31 May 2024
88,291
88,291
29,433
29,433
117,724
117,724
Depreciation
At l June 2023
At 31 May 2024
73,298
75,440
29,433
29,433
102,731
104,873
Iyet Boolc Value
At l Ji￿C 2023
At 31 May 2024
14,993
12,851
14,993
12,851
Included within the net boolc value of land and buildings above is £ Nil (2023 £ Nil) in respect of
freehold land ￿]d buildings and £ 12,851 (2023 £ 14,993) lli respect of freeholds.
Page 16

2024
2023
13. Stock
Stocks
372
382
2024
2023
14. Debtors
Trade Debtors
Sundry Debtors
3,666
200
3,866
739
739
2024
2023
15. Current Asset Investments
UnitTrust
2,736
2,736
Z024
2023
16. Cash and cash on hand
Cash on hand
Cash at bank
2,535
207,023
209,558
2,040
232,796
234,836
2024
2023
17. Creditorsfalllngdue within one year
Trade Cred itors
Other taxation and soclal securitv
Accruals
12,553
9,179
21,732
15,322
850
16,172
OtherTaxation and soclal security includesthefollowing liabilities:
2024
2023
PAYE
Pensi on Cred itor
Wages Control
7,943
4,610
13,175
2,147
12,553
15,322
Page 17

Fomt Mertoap
Ilote8 to the f4inanelal Statements for the Year Ended 31 May 2024
18, Funds
B4lfiDce at
Othey
BalAnee at
Recognlyed
31-Miy
2024
2023
Resow'eèB
Ex￿nded
Tronslers
Ullr¢strkted Funds
G¢Th¢r41
96,092
89,526
189,4241
1,235
97,429
Total Unrnstrlcted Funds
96,D92
89,526
189,424>
1,235
97,429
Restrlded FMA¢ts
Co-op
Ftiends of FeTninount
2,127
4,975
2,875
28,989
12,L27)
4,975
2,875
3,879
Gerald Micktom Oatrway aw&rdB
I-lampshll't CC GetGou)g Agajn
Hamp5hirE and IOW. We*e AllTo8ether
(Digitsl DTOP in R'oje¢t}
Hatnpsbirc aith IOW- P¢d&llThV4llcs
NaLlonal Lott¢ty- IAG
Nafional L4)ttery- LS
RMS-T&cIdillg Illeqiwlitios 2
RMS- T&¢klllig Inequlllilies 3 {Pedall)
(25,1101
1,137
417
(1,089)
1481
14171
9,378
56,225
43,474
{34.2601
165,7951
31,343
89,235
66,914
1,471
1,471
818
Tothl RuÉrtcted Funds
l41,422
98,610
1127,340)
{L,2351
111,457
Total Funds
237,514
188,136
(216,764)
208,886
Page 18

New Forest Mencap
Notes to the Fin9ncial Statem¢nls for the Year Ended 31 May 2024
18. fi unds
18rnce at
ot]￿r
oi-Jttn
llltomlng
Resovrees
Re50urces
RE¢tygnlsed
gaintsl1l05￿5)
31.may
2023
2022
pended
TrALqfers
UnrestrletedFvtyb
General
Iir2,252
86,676
192,839)
96,092
Total Unrestricted Funds
lQ2252
86.670
(92,8391
96.092
Restpletgd Fmnrfs
Restricted Fund9
Cfvop
Fri¢nth of Ferntnount
GErLld Mickbm Gateway &w8rds
3,264
4,980
2,875
(1,1371
(51
2,127
4,975
2,87S
HLmpshtre CfGetGoitJ8 Agallj
H&mp5hb¢ &tLdIOW - We're AIITogether
IDigitalDrr>p in Froj¢¢t)
Hampsbre ana low - PedalVW&lks
At[¢t￿L[￿ttery- IAQ
NatiottulL(pttery- LS
RMS.Trckling IDequlllitiBb 2
BMS~ TacklingIneqLialiti¢s 3 (Ped8111
47,973
(18,9841
28,989
6,596
{5,460)
11,877)
(36,539)
132,6741
1.137
417
17,7LI
28,206
68,782
9,378
89,235
1,471
818
53,327
1,471
2,L83
11,364)
Totsl Re8tri¢ted fiund$
142,673
96,988
198,239)
141,422
Total Funds
244,925
183,664
(191,078)
237,514
Page 19

N￿¥ fiorest Menc4p
Notss to the FinAnciAI Ststements for the Year Ended 31 MRY 2024
19. Analysisof netassets between funds
Unre5tt1cted
funds
Re$trlctsd Tot*1 ￿ndS at
funds 31 Lllay 2024
General
Taiigible fixed assets
Current assets
Current liabilitie8
12,851
6,978
(21,732)
12,851
105,584
(21,732)
98.606
Total Net Assets
(1,903)
98,606
96,703
Unrestrietsd
nds
Restricted TotAI fitnds at
funds 31 May 2023
Genernl
Tangible ftxed assets
Current assets
Current liabilities
14,993
112,264
(16,172)
14,993
238,693
(16,172)
126,429
Total Net Assets
111,085
126,429
237,514
Page 20