COMPANY REGISTRATION NUMBER: 03562439
CHARITY REGISTRATION NUMBER: 1070948
LEWISHAM MENCAP
Company Limited by Guarantee
Unaudited Financial Statements
For the year ended
31 March 2024
R. E. JONES & CO.
Chartered accountants
132 Bumt Ash Road
Lee
London
SE12 8PU

LEWISHAM MENCAP
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2024
Page
Trustees, annual report (incorporating the director's report)
Independent examinevs report to the trustees
Statemenl of financial activities (including income and expenditure account)
Statement of financial position
Notes to the financlal statements
li

LEWISHAM MENCAP
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31 March 2024
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 March 2024.
Reference and administrative details
Registered charity name
LEWISHAM MENCAP
Charity registration number
1070948
Company registration number 03562439
Principal 0￿]ce and registered 44a Sydenham Road
offjce
Sydenham
London
SE26 5QF
The trustees
Mr N O'shea - Chair
Miss I Mandley
Mr C Smith - Vice Chair
Mrs H Skilton - Treasurer
Mrs E Young
Mrs C Davis
Miss M Overton
Mr N Rudd
Mr S J Smith
Ms S Graham
Mrs N Mandley
(Resigned as Chair 9111 May 2024)
Appoinled Chair, 9tli May 2024
(Retired 30 May 2024)
(Retired 5 October 2023)
(Appointed 18 January 2024)
Company secretary
Ms S Graham
Independent examiner
Darren Smart F.C.C.A.
132 Burnt Ash Road
Lee
London
SE12 8PU

LEWISHAM MENCAP
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (Colllinued)
Year ended 31 March 2024
Structureg governance and management
Lewisham Mencap is affiliated to the Royal Society Mencap for people with learning disabilities in
accordance with the Articles of Associalion of the Royal Society. Lewisham Mencap is a charitable
company limited by guarantee governed by its memorandum and Articles of Association.
The organisation structure of Lewisham Mencap consists of a management committee who meet on a
regular basis to discuss and agree to activities and tnake decisions that progress the activities of the
organisalion. The committee are responsible for the smooth running of Lewisham Mencap. The social
subcommittee regulates and manages the three gateway clubs, our discos, club outings and annual holiday.
The trustees are also directors for the purpose of the Companies Act.
The appointment of new trustees/directors is reviewed regularly to cover the areas of expertise required by
the charity. The training requirements of trustees is also reviewed regularly at trustee meetings. Trustees
also review their needs for skills to meet their strategies and aims, together with potential new trustees. The
trustees are volunteers and do not receive benefits from the company.
The trustees appoint the services of an online digital lead for co-ordination duties.
The trustees maintain a policy of reserves of up to one years running costs to ensure that contractual
commitments to staff and suppliers can be met in the event of a sudden change, or loss, in funding.
The trustees confirm that the major risks to which the charity is exposed has been reviewed, and systems
and procedures have been established to identify and respond to such risks.
Major risks are defined as those with a high possibility of occurring, and would have a severe impact on
operational performance, achievements, aims and reputation of the Charity.
The main risks have been identified as follows:
Governance.. diffIculty recruiting trustees with relevant skills.
Operational.. service quality and development, together with employment issues. Financial: adequacy of
reserves, diversity of income resources.
External= adverse publicity and changes in government policy.
Laws and regulations: Compliance and breach of employment law.

LEWISHAM MENCAP
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (coniiuutd)
Year ended 31 March 2024
Objectives and activities
The principle objectives of the charity are to meet the needs of people with learning disabilities and their
parents by working with parents, carers. people wtth learning disabilities and other organisations. This
includes education, advice, support, infomiation, employment, advocacy, social clubs, outings and holiday
infomiation. The charity shall have the ability to perform the following: _
to promote the care, treatment and education of people with learning disabilities, and to secure provisions
proportionate with their needs.
to support people with learning disabilities together with iheir families/carers.
to increase public knowledge of the problems faced by people with leamtng disabilities, and their
families, to create a sympathetic climate of public opinion and encourage acceptance in the community.
to become acquainted with all people with learning disabilities and their families within the local area.
to assist with mutual self-help, co-operation and friendship between parents, guardtans, relatives and
welfare services, training, education, employment, leisure and all those entrusted with the care of people
with learning disabilities.
to support the provision of welfare services, training, employment, leisure and recreation for people with
learning disabilities. and to guide and support all those entrusted with the task of making such provisions.
to provide supported holidays for people with learning disabilities and social clubs offering music,
activities and entertainment.
the trustees are mindful of the need to provide a'public benefit, as emphasised in the 2011 Charities Act.

LEWISHAM MENCAP
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) fconiiuued)
Year ended 31 March 2024
Achievements and performance
During the year, Lewisham Mencap through the support of voluiiteers. sessional workers, coordinator and
trustees have:
remained effective at providing safe. creative services to fill gaps in local provision, namely nine hours of
social activity, for fifty weeks of the year.
provide high quality, long tenTt advocacy and support for fan]ilies trying to access servlces.
continue to work closely with the local authority (partnership team, mayor. councillors, social media and
learning disability services) and local related charities.
provide the support, training and policies required for its volunteers and paid staff (including criminal
record checks).
promote opportunities for the users of learning disability services to actively influence local provision and
the work of Lewisham Mencap.
fulfil its obligations as a charity, including reporting to the Charities Commission, producing statutory
accounts, establishing a responsible and functioning Board of Trustees and an up to date constitution.
Financial review
The results for the year are set out on pages 8 to 14 of the financial statements.
2024
£42,639
(£23,858)
(£25,118)
Total Income resources
Less= Direct Charitable Expenses
Less.. Govemance Costs
2023
£54.034
(£17.945)
(£23,379)
Total Net Incomingsl(Ouigoings)
(£6,337)
£12,710
The trustees confirni that the charity's assets are avaAlable and adequate to fulfil its obligations.
The trustees will continue to review our services to ensure consistency and continuation iTrespective of the
impact of the recent recession.
We continue to focus on developing ways to attract more volunteers to support our range of activities.

LEWISHAM MENCAP
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) {COlllinued)
Year ended 31 March 2024
Plans for future periods
Lewisham Mencap aims to continue to be a provider of high quality services and support to people with
learning disabilities. It is OUT intention to build on our strengths and grow our community connections. We
will continue to strengthen our infrastructure. focusing on the effective promotion of our services and the
work that we do and to put in place systems to evidence the quality of the support that we offer. We will
also be slrengtheTting our govemance arrangements including irustee involvement in in this aspect of the
or&Fanisation.
Risk review
The company maintains a regular risk review of the impact on the charity and the potential future demand
for services. The company considers itself to be well positioned to manage the sltuation in the forthcoming
months.
Going concern
The company has considered the going concern and concluded that the company has sufficient financial
resources in place at the Balance Sheet date to consider it reasonable to adopt ihe going concern basis in
preparing the financial statements for the year. The Core Grant from Lewisham Council which pays the
majority of our running costs remains in place and has a further 18months to run. We have agreed with
the Council thal we can meet our Grant obligations by running our services online or via phone and letter
support.
Trustees responsibilities
Company law requires the trustees to prepare financial statements that give a true and fair view of the state
of affairs of the charity at the end of the financial year and of its surplus or deficit for the financial year. In
doing so the trustees are required to:
Select suitable accounting policies and then apply them consistently. 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 business.
The trustees are responsible for maintaining proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charity and enables them to ensure that the financial
statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the
sets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and
other irregularities.
The trustees have complied with the duty in section 4 of the 20061201 I Charities Act to have due regard to
guidance published by the Charity Commission including public benefit guidance. In accordance with
company law, as the company's directors, we certify that: So far as we are aware, there is no relevant
infom)ation of which the company's independent examiners are unaware. and As the directors of the
company we have taken all the steps that we ought to have taken in order to make ourselves aware of any
relevant inforniation and to establish that the charity's independent examiners are aware of that
infonnation.

LEWISHAM MENCAP
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (Colllinued)
Year ended 31 Mareh 2024
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies enlitled to the
small companies exemption.
The trustees, annual report was approved on 5 December 2024 and signed on behalf of the board of trustees
by:
f5aa&
Ms Isabella Mandley- Chair
Trustee

LEWISHAM MENCAP
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of LEWISHAM MENCAP
Year ended 31 March 2024
report to the trustees on my examination of the financial statements of LEWISHAM MENCAP ('the
charity,) for the year ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible
for the preparation of the financial statements in accordance with the requirements of the Companies Act
2006 ('the 2006 Act,).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of the
charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying
out my examination I have followed the Directions given by the Charity Commission under section
145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirni that no matters have come to my attention in connection with
the examination giving me cause to believe..
accounting records We￿ not kept in respect of the charity as required by section 386 of the 2006
the financial statements do not accord with those records. or
the financial statements do not comply with the accounting requirements of section 396 of the
2006 Act other than any requirement that the accounts give a 'true and fair, view which is not a
matter considered as part of an independent examination" or
the flnancial statements have not been prepared in accordance with the methods and principles
of the Statement of Recommended Practice for accounting and reporting by charities applicable
to charities preparing their accounts in accordance wilh the Financlal Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no olher matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Darren Smart F.C.C.A.
Independent Examiner
132 Bumt Ash Road
Lee
London
SE12 8PU

LEWISHAM MENCAP
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
Restricted
funds Total funds
Unrestricted
funds
2023
Note
Total funds
Income and endowments
Donation5 and legacies
Charitable activities
Investment income
Other income
500
25,000
28
342
570
1,070
25,000
1,945
14,624
42,639
8.022
25,000
2,217
18,795
1,917
14,283
Total income
25,870
16,770
Expenditure
Expenditu￿ on charitable activities
Total expenditure
54.034
9,10
32,307
32,307
16,670
48,976
41,324
41,324
16,670
48,976
Net (expenditure)/income
(6.437)
loo
(6,337)
12,710
Other recognised gains and losses
Gains from revaluation of fixed assets
Net movement in funds
140,200
(6,437)
100
(6,337)
152,910
Reeoneiliation of funds
Total funds brought fonvard
Total funds carried fonvard
141,246
266.352
407,598
254,688
134,809
266,452
401,261
407,598
The statement of financial activities includes all gains and losses recognised in the year.
All tncome and expenditure derive from continuing activities.
The notes on pages 11 to 20 form part of these financial statements.

LEWISHAM MENCAP
Company Limited by Guarantee
Statement of Financial Position
31 March 2024
2024
2023
Fixed assets
Tangible fixed assets
Investments
Note
16
17
215,000
54,473
215,000
53,776
269,473
Current assets
Debtors
Cash at bank and in hand
268,776
18
6,250
126,738
6,250
133,951
140,201
132,988
Creditors: amounts falling due within one year
Net current assets
Total assets less current liabilities
19
1,200
1,379
131,788
401,261
138,822
407.598
Funds of the charity
Restricted income funds..
Revaluation reserve
Other restricted income funds
Unrestricted funds
140,200
126,252
134,809
140,200
126,152
141.246
Total charity funds
20
401,261
407.598
For the year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of
the Companies Act 2006 relating to small companies.
Directors, responsibilities:
The members have not required the company to obtain an audit of its financial statements for th¢ year
in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with
respect to accounting records and the preparation of financial slatements.
These financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small companies, regime.
The statement of financial position
continues on the following page.
The notes on pages 11 to 20 form part of these financial statements.

LEWISHAM MENCAP
Company Limited by Guarantee
Statement of Financial Position (conlillued)
31 March 2024
These financial statements were approved by the board of trustees and authorised for issue on 5 December
2024, and are signed on behalf of the board by:
Ms Isabella Mandley
Trustee
The notes on pages 11 to 20 form part of these financial statements.
io-

LEWISHAM MENCAP
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
General information
The charity is a public benefil entlty and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the registered
office is 44a Sydenham Road, Sydenham, London, SE26 5QF.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting
Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities SORP (FRS 102)) and the
Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and inveslment properties measured at fair value
through income or expenditure.
The financial stalements are prepared in sterling, which is the functional currency of ihe entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financtal statements requires management to make judgements, estimates and
assumptions that atTect the amounts reported. These estimates and judgements are continually
reviewed and are based on experience and other factors, including expectations of future events that
are believed to be re&%onable under the circumstances.
Management have judged depreciation rates to be in line with the use of the property.
Management value the investments at mid market value on the year end date.
Fund aceounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's
purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the
tem)s of an appeal, and fall into one of two sub-classes.. restricted income funds or endowment funds.
li

LEWISHAM MENCAP
Company Limited by Guarantee
Notes to the Financial Statements (ctsnlinued}
Year ended 31 March 2024
Accounting polRcies (eonilnued)
Ineoming resources
All incoming resources are included An the statement of financial aclivities when entfttlement has
passed to the charity. it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the gifi,
receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is impractical
to measure reliably, in which case the value is derived from the cost to the donor or the
estimated resale value. Donated facilities and services are recognised in the accounts when
received if the value can be reliably measured. No amounts are included for the conlribution of
general volunteers.
income from contracts for the supply of services is ￿CogniSed wtth the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular putpose and returned if unspent, in which case it
may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability As incurred. Expenditure includes any
VA T which Cal￿01 be ful ly recovered, and is classified under headings of ihe statement of financial
activities to which tt relates..
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charilable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of ils beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity
nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resourc¢. Direct costs
attributable to a single activity are allocated directly to thal activity. Shared costs are apportioned
between the activtties they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated
dep￿ciation and impaiment losses. Any tangible assets carried at revalued amounts are recorded at
the fair valLte at the date of revaluation less any subsequent accumulated depreciation and subsequent
accumulated impaimient losses.
12-

LEWISHAM MENCAP
Company Limited by Guarantee
Notes to the Financial Statements (contimued)
Year ended 31 March 2024
Aecounting policies (eouilnued)
Tangible assets (ct>nrinued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reveises a charge for impaimient that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluat-on, is re¢ognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within other
recognlsed gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value,
over the useful economic life of that asset as follows-.
Freehold property
Investments
2 % straight line
Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If
fair value cannot be reliably measured, assets are measured at cost less impainnent.
Listed investments are measured at fair value with changes in fair value being recognised in income
or expenditure.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less
any accumulated impainnent losses.
Investments An associates accounted for in accordance with the fair value model are initially recorded
at the transaction price. At each reporting date, the investments are measured at fair value, with
changes in fair value taken through income or expenditure. Where it is impracticable lo measure fair
value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without
regard to whether the distributions are from accumulated profits of the associate arising before or after
the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are
recorded at cost less any accumulated impainnent losses.
Investments in jointly controlled entities accounted for in accordance with the fair value model are
initially recorded at the transaction price. At each reporting date. the investments are measured at fair
value, with changes in fair value taken through income or expenditure. Where it is impracticable to
measure fair value reliably without undue cost or effort, the cost model will be adopted.
13-

LEWISHAM MENCAP
Company Limited by Guarantee
Notes to the Financial Statements (conlinued)
Year ended 31 March 2024
AecountRng policies (conlinued)
Investments in joint ventures {con¢ittued)
Dividends and other distributions received from the investment are recognised as income without
regard to whether the distributions are from accumulated profits of the joint venlure arising before or
after the date of acquisition.
Impairment of fixed assets
review for indicators of impairn]ent is can-ied out at each reporting date. with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairnients are also reviewed for
possible reversal at each reporting date.
For the pury)oses of impaim)ent testing, when it is not possible to estimate the recoverable atnount of
an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to
which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that
includes the asset and generates cash inflows that largely independent of the cash inflows from other
assets or groups of assets.
Financial instruments
Financial liabilities and equily instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in
the assets of the entity after deducting all of its financial liabilities.
Limited by guarantee
Lewisham Mencap is a charity organisation to asslst people with learning disabilities. This includes
education. advice, support, information, employment, advocacy, social clubs, outings and holiday
inforn]alion.
Donations and legacRes
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations
Donations from the public
500
570
1,070
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Donations from the public
8,022
8,022
14-

LEWISHAM MENCAP
Company Lirnited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Income from government authority
25,000
25,000
25,000
25,000
Investment ineome
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Income from shares held
Bank interest receivable CAF Gold and clubs
1,742
175
28
1,742
203
28
1.917
1,945
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Income from shares held
Bank interest receivable CAF Gold and clubs
2,070
2.070
147
129
2.088
129
2.217
Other income
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Social activities and outgoings
Bungalow income
342
5,215
9,068
5,556
9,068
342
14,283
14,624
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Social aclivities and outgoings
Bungalow income
10,189
8,606
10,189
8,606
8,606
10,189
18,795
During each year the charity organises an annual trip where contributions are received towards
supported holidays for people with learning disabilities.
15-

LEWISHAM MENCAP
Company Limited by Guarantee
Notes to the Financial Statements {e&iilintsed)
Year ended 31 March 2024
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Direct Costs
Support costs
7,657
24,650
32,307
16.201
469
23,858
25,118
48,976
16,670
Unrestrtcted
Funds
Restricted Total Funds
Funds
2023
Direct Costs
Support costs
7,139
23,065
10,805
315
17,945
23,379
41,324
30,204
11,120
10. Expenditure on charitable activities by activity type
Aclivities
undertaken
directly Support costs
23,858
Total funds
2024
Total fund
2023
Direct Costs
Governance costs
23,858
25,118
25.118
17.945
23,379
23,858
25,118
48,976
41.324
11. Analysis of support costs
Support Costs
Total 2024
Total 2023
General office
25,815
25,815
23,379
12. Independent examination fees
2024
2023
Fees payable to the independent examiner for:
Independent examination of the financial statements
1,200
1,380
13. Staff costs
The average head count of employees during the year was Nil (2023: Nil).
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
16-

LEWISHAM MENCAP
Company Limited by Guarantee
Notes to tbe Financial Statements (coniinued)
Year ended 31 March 2024
14. Trustee remuneration and expenses
no remuneration or other benefIts from employment with the charity or a related entity were
received by ihe trustees. or
15. Transfers between funds
Restricted fund bank accounts can sometimes receive unrestricted income and pay unrestricted
expenses. The trustees consider the bank balance at the year end to be restricted funds and therefore
some transfers can occur to agree the reslricled bank balances.
16. Tangible fixed assets
Land and
buildings
Cost
At l April 2023 and 31 March 2024
Depreciation
At l April 2023 and 31 March 2024
Carrying amount
At 31 March 2024
215,000
At 31 March 2023
215,000
215,000
Tangible fixed assets held at valuation
In respect of tangible fixed assets held at valuation. the aggregate cost, depreciation and comparable
carrying amount that would have been recognis¢d if the assets had been carried under the historical
ost model are as follows:
Freehold
property
At 31 March 2024
Aggregate cost
Aggregate depreciation
Carrying value
loo,000
loo,000
At 31 March 2023
Aggregate cost
Aggregate depreciation
Carrying value
i 00,000
loo,000
17-

LEWISHAM MENCAP
Company Limited by Guarantee
Notes to the Financial Statements (etsnlinued)
Year ended 31 March 2024
17. Investments
Listed
investments
Cost or valuation
At l April 2023
Addition5
Other movements
At 31 Mareh 2024
Impairment
At l April 2023 and 31 March 2024
Carrying amount
At 31 March 2024
At 31 March 2023
53,776
697
54,473
54,473
53,776
All investments shown above are held at valuation.
Financial assets held at fair value
The fixed asset investments are measured at the mid-market value at the year end.
18. Debtors
2024
2023
Other debtors
6,250
6,250
19. Creditors: amounts falling due within one year
2024
2023
Other creditors
1,200
1,379
18-

LEWISHAM MENCAP
Company Limited by Guarantee
Notes to the Financial Statements (coniiiiued)
Year ended 31 March 2024
20. Analysis of charitable funds
Unrestricted funds
At
l Apr 2023
Income Expenditure
Gains and
At
losses 31 Mar 2024
Transfers
General funds
141,246
25,870
(32,307)
134,809
At
l Apr 2022
Income Expenditure
43,716
Gains and
At
losses 31 Mar 2023
Transfers
General funds
136,052
(30,204)
(8.318)
141.246
Restricted funds
At
l Apr 2023
Income Expenditure
Gains and
At
losses 31 Mar 2024
Transfers
Holiday fund
Cranston and CAF
gold funds
Social club funds
Revaluation
reserve
91,895
16,770
(16,670)
91,995
34.257
34,257
140.200
140,200
266,452
266.352
16,770
{16,670)
At
l Apr2022
Income Expenditure
Gains and
At
losses 31 Mar 2023
Transfers
Holiday fund
Cranston and CAF
gold funds
Social club funds
Revaluation
reserve
28,203
10,318
(11,120)
64,494
91,895
62.152
28,281
(62,152)
5,976
34.257
140,200
140.200
118,636
10,318
(11,120)
8,318
140,200
266,352
19-

LEWISHAM MENCAP
Company Limited by Guarantee
Notes to the Finaneial Statenjents {COtttinued)
Year ended 31 Mareh 2024
21. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Investments
Current assets
Creditors less than l year
Net assets
74,800
54.473
15,616
(1,200)
143,689
140,200
2J5,000
54,473
132,988
(1,200)
401,261
117,372
257,572
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Investments
Current assets
Creditors less than l year
Net assets
74,800
53,776
14.049
(1,379)
141,246
140,200
215,000
53.776
140,201
(1,379)
407,598
126,152
266,352
-20-