COMPANY REGISTRATION NUMBER: 03562439
CHARITY REGISTRATION NUMBER: 1070948
LEWISHAM MENCAP
Company Limited by Guarantee
Unaudited Financial Statements
For the year ended
31 March 2025
. JONE
co.
Chartered accountants
132 Burnt Ash Road
Lee
London
SE12 8PU

LEWISHAM MENCAP
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
Page
Trustees, annual report (incorporating the director's report)
Independent examin&s report to the truste¢s
Statement of financial activities (including income and expenditure account)
Statemenl of financial position
Notes to the financial statements
li

LEWISHAM MENCAP
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
The t￿Stees, who are also the directors for the pU￿oseS of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 March 2025.
Reference and administrative details
Registered charity name
LEWISHAM MENCAP
Charity registration number
1070948
Company registration number 03562439
Principal office and registered 44a Sydenham Road
office
Sydenham
London
SE26 5QF
The trustees
Miss l Mandley- Chair
MrN O'shea - Chair
Mr C Smith - Vice Chair
Mrs H Skilton - Treasurer
Mr N O'shea - Treasurer
Mrs C Davis
Miss M Overton
Mr N Rudd
Mr S J Smith
Ms S Grahan]
Mrs N Mandley
Mr C Lewis
(Appointed 9 May 2024)
(Retired 9 May 2024)
(Retired 30 May 2024)
(Appointed 20 June 2024)
(Retired 27 November 2025)
(Appointed 15 May 2025)
Company seeretary
Ms S Graham
Independent examiner
DaTren Smart F.C.C.A.
132 Burnt Ash Road
IA)ndon
SE12 8PU

LEWISHAM MENCAP
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) {conlinued)
Year ended 31 March 2025
Structure? governance and management
Lewisham Mencap is affiliated to Ihe Royal Society Mencap for people with learning disabilities in
accordance with ihe Articles of Association of the Royal Society. Lewisham Mencap is a charitable
company limiled by guarantee governed by its memorandum and Articles of Association.
The organisalion strncture of Lewisham Mencap consists of a management committee who meet on a
regular basis to discuss and agree lo activities and 1nake decisions that progress the activities of the
organisation. The committee are responsibl¢ for the smooth running of Lewisham Mencap. The social
subcommittee regulates and manages lh¢ three gateway clubs, our discos. club oulings and annual holiday.
The trustees are also directors for the PUTPOS¢ of the Companies Act.
The appointrnent of new trusteesldirectors is reviewed regularly to cover the areas of expertise required by
the charity. The training requirements of trnstees is also reviewed regularly at trustee meetings. Trustees
also review their needs for skills to meet their strategies and aims, together wilh potential new trnstees. The
trnstees are volunteers and do not r¢c¢ive benefits froin the company.
The trustees appoint the services of an online digilal lead for co-ordination duties.
The truste¢s maintain a policy of reserves of up to one years running costs to ensure that contractual
commitmenls lo staff and suppliers can be met in the event of a sudden change, or loss, in funding.
The trustees confirni thot th¢ rnajor risks lo which the charity is exposed has been reviewed, and systems
and procedures have b¢¢n established to identify and respond lo such risks.
Major risks are defined as those with a high possibility of occurring, and would have a severe impact on
operational perfonnance, a¢hi¢vem¢nts, aims and reputation of the Charity.
The main risks have been identified as follows: _
Governonce= difficulty recruiting trustees with relevant skills.
Op¢ralional: servic¢ quality and development, together with employment issues. Financial.. adequacy of
reserves, diversity of income resources.
External: adverse publicity and changes in governm¢ni policy.
Laws and regulations.. Compliance and potential breach of rules.

LEWISHAM MENCAP
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (conlinued)
Year ended 31 March 2025
Objectives and activities
The principle objectives of ihe charity are lo meet the needs of people with learning disabilities and their
parents by working wilh parents, carers, people with learning disabilities and other organisations. This
includes education, advice, support, information, ¢mployment, advocacy, social clubs, outings and holiday
inforniation. The charity shall have the ability lo perforni the following: _
lo promote the care, treatment and education of people with learning disabilities, and to secure provisions
proportionat¢ with their needs.
lo support people with learning disabilities togeih¢r with their families/carers.
lo increase public knowl¢dg¢ of the problems faced by people with learning disabilities, and their
families, to create a sympaihetic climate of public opinion and encourage acceptance in the community.
to become acquainted with all people with learning disabilities and their fainilies within the local area.
to assist with mutual self-help, co-operation and friendship between parents, guardians, relatives and
welfare services, training, education, employment, leisure and all those entn]st¢d with the care of people
with learning disabilities.
to support the provision of welfare services, training, employment, leisure and recrealion for people with
learning disabililies, and lo guide and support all those entrusted with the lask 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 ¢mphasised in the 201 I Charities Act.
The objects wer¢ reviewed and updated on 19th June 2025 to:
The relief of people with disabilities, their families, dependants, and carers, by the provision of services,
support, and infonnation, leading to independent living opportunities and improved life chances, and by
challenging discrimination through campaigning and promoting user representation.
To provide or assist in the provision of facilities for people who have n¢¢d ihereof by reason of a disability,
with the object of improving ih¢ir conditions of life.

LEWISHAM MENCAP
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) Cconiinued)
Year ended 31 March 2025
Achievement5 and performance
During the year, Lewisham Mencap through the support of volunteers, sessional workers, coordinator and
trnstees 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, plus weekend and summer events.
- provide high quality, long tenll advocacy and support for families tyng to access services.
continue to work closely with the local authority (partnership team, mayor, councillors, social media and
learning disability services) and local related charili¢s.
provide the support, training and policies required for its volunteers and paid staff (including criminal
record checks).
promote opportunities for th¢ users of learning disability services to activ¢ly influence local provision and
the work of L£wisham 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 stat¢menls.
2025
£64,012
(£22,524)
(£37,927)
2024
£42,639
(£23,858)
(£25,118)
Total Incoine resources
Less: Direct Charitabl¢ Expenses
t£ss: Governan¢¢ Costs
Total Net Incomings/(Outgoings)
£3,561
(£6,337)
The trustees confinn that the charity's assets are available and adequate to fulfil its obligations.
The trustees will continue to review our services to ensure consistency and continuation irrespective of the
impact of the recenl 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) (coniinued)
Year ended 31 March 2025
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 our 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 lo evidence the quality of the support that we offer. We will
also be strengthening our governance arrangements including truslee involvement in in this aspecl of the
organisation. During 2024125, we worked with Bromley Mencap to ascertain wheiher a merger of the two
organisations would be the best way to achiev¢ this.
Risk revieiv
The company mainlains a regular risk review of the impact on the charity and the potential future demand
for servic¢s. The company considers itself to be well positioned to manage ihe situation in the forthcoming
months.
Going concern
The company has considered ihe going concern and concluded that the company has sufficient financial
Tesources in place at the Balance Sheet dale to consider it reasonable to adopt the going concern basis in
preparing the financial stal¢ments 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 that we can meet our Grant obligations by running our services online or via phone and letter
support.
Trustees responsibilities
Company law requires the trustees lo pr¢p0r¢ financial statements that give a true and fair view of the stale
of affairs of the charity at the end of the financial year and of its SUTplus or deficit for the financial year. In
doing so the twstees are requir¢d to..
Select suitable accounting policies and then apply them consistently. Make judgements and estimates
that are reasonable and prudenl- and
Prepare the financial stat¢m¢nls 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 accounling records which disclose wilh reasonable
accuracy at any time the financial position of ihe charity and enables them to ensure that the financial
statements comply with the Companies Aci 2006. The Trustees are also responsible for safeguarding the
assets of the charity and h¢nc¢ for taking reasonable steps for the prevention and detection of fraud and
other irregulariti¢s.
The trustees have complied with the duty in section 4 of the 20061201 I Charities Acl to have due r¢gard 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
inforniation of which the company's independent examiners are unaware. and - As the directors of the
company we have lak¢n all th¢ steps Ihat we ought lo have taken in order to inake ourselves aware of any
relevant infonnalion and to establish that the charity's independent examiners are aware of that
infonnation.

LEWISHAM MENCAP
Company Limited by Guarantee
Trustees, Annual Report {IneorporatlDg tbe Director's Report) (coniinued)
Year ended 31 March 2025
Small company provisions
This report has been prepared in accordance wilh the provisions applicable to companies entitled to the
small companies exemption.
The trustees, annual report was approved on 25 November 2025 and signed on behalf of the board of
trustees by-
Zsrd fjq
Miss l Mandley- Chair
Tru51e¢

LEWISHAM MENCAP
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of LEWISHAM MENCAP
Year ended 31 March 2025
I report to the trustees on my exainination of the financial stat￿llents of LEWISHAM MENCAP ('Ihe
charity,) for ihe year ended 31 March 2025.
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 Acl
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 Acl 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 201 l Act,). In carrying
out my examination I have followed th¢ Directions given by the Charity Commission under section
145(5){b) of the 201 l Act.
Independent examiner's statement
I have completed my examination. I confinn that no matters have come to my attention in connection with
the examinalion giving me cause to believe:
accounting records were 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 oth¢r ihan any requirement that the accounls give a 'tru¢ and fair, view which is not a
matter considered as part of an independent examinalion. or
the financial statemenls have not been prepared in accordance with the methods and principles
of ih¢ Stal¢menl of Recommended Practice for accounling and reporting by charities applicable
to charities preparing iheir accounts in accordanc¢ with th¢ Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which
atlention should b¢ drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Darren Smart F.C.C.A.
Independent Exaininer
132 Burnt Ash Road
Lee
London
SE12 8PU

LEWISHAM MENCAP
Company Limited by Guarantee
Statement of Financial Activities
(including incojne and expenditure account)
Year ended 31 March 2025
2025
Restricted
funds Total funds
2024
Unrestricted
funds
Total ￿ndS
Note
Ineome and endoivments
Donations and legacies
Charilable activities
Investtnent income
Other income
490
40,000
23
500
4,760
5,250
40,000
2,985
15,777
64,012
1,070
25,000
1,945
14,624
42,639
2,962
15,277
Total income
41,013
22,999
Expenditsre
Expenditur¢ on charitable activities
Total expenditure
9,10
29,625
30,826
60,451
48.976
29,625
30,826
60,451
48,976
Net income/(expenditure) and net
movement in funds
11,388
(7,827)
3,561
(6,337)
Reconciliation of funds
Total funds brought fonvard
Total funds carried fornard
134,809
146,197
266,452
401,261
407,598
258,625
404,822
401,261
The statement of financial activities includes all gains and losses recognised in the year.
All incoine and expenditure derive from continuing aclivities.
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 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
Investments
16
17
215,000
51,935
215.000
54,473
266,935
269,473
Current assets
Debtors
Cash at bank and in hand
18
6,250
134,348
6,250
126,738
132,988
140,598
Creditors: amounts f211ing due within one year
Net current assets
19
2,711
1,200
137,887
404,822
131,788
Total assets less current liabilities
401,261
Funds of the charity
Restricted income funds".
Revaluation reserve
other restricted income funds
Unrestricted funds
140,200
118,425
146,197
140,200
126,252
134.809
Total charity funds
20
404,822
401,261
For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of
the Companies Act 2006 relating to small companies.
DirectOTS' r¢sponsibilities=
The members have not required the company to obtain an audit of ils financial statements for the 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 statements.
These financial stalements hav¢ been prepared in accordance with the provisions applicable to companies
subject to lh¢ small companies, regime.
The statement of financial position
continues on the following page.
The notes on pages I I to 20 form part of these financial statements.

LEWISHAM MENCAP
Company Limited by Guarantee
Statement of Financial Positloll (conrf44ed)
31 March 2025
These financial statemenls were approved by the Erf)ard of trustees and authorised for issue on 25 November
2025, and are signed on behalf of the board by:
Miss l Mandley - Chair
Truslee
The nolvs on pages 11 to 20 form part ofibese financial statements.
io-

LEWISHAM MENCAP
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
General information
The charity is a public benefit entity and a private company limil¢d by guarantee, regislered 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, 'Th¢ Financial R¢porting
Standard applicable in th¢ UK and the Republic of Ireland,, the Siatcm¢nt 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 stalements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured ai fair value
through income or ¢xp¢nditur¢.
The financial statements are prepared in sterling> which is the functional CUTrency of the enlity.
Going concern
There are no material uncertainties about the charitys abtlity to continue.
Judgements and key sources of estimation uncertainty
The preparalion of th¢ financial slatem¢nts r¢quir¢s manag¢rn¢nt to make judgem¢nls. estimat¢s and
assumptions that affect 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 reasonable under the circumstances.
Management have judged deprecialion rates lo be in line wilh the use of the property.
Management value the investments at mid market value on the year end date.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to fijrther any of the charity's
purposes.
Designated funds are unrestricted funds earn]ark¢d by the tn]ste¢s for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the tenns 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 (¢ontlrtued)
Year ended 31 March 2025
Accounting policies {conlinHedJ
Incoming resourees
All incorning resources are included in the statement of financial activities when entitlement has
passed to the charity. it is probable that the economic ben¢fils associated with the transaction will
flow to the charity and the amount can be reliably measured. The following Sp￿]fIr policies are
applied to particular categories of incoine:
income from donations or grants is recognised when Ihere is evidence of entitlement to the gift,
receipt is probable and ils 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 casc the value is derived from the cost to the donor or the
estiinated resale value. Donated facilities and servic¢s are recognised in the accounts when
received if th¢ value can be reliably measured. No amounts are included for the contrlbution of
general volunteers.
income from contracts for the supply of services is recognised with the delivery of ihe
contracted service. This is classified as unreslricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case it
may be regarded as restricled.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of financial
activities to which it relat¢s=
expenditure on raising funds includ¢s the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditur¢ on charilable activities includes all Costs incuffed by a charity in undertaking
activili¢s that ￿rther its charitable aims for th¢ benefit of its beneficiaries, including those
support costs and costs relating to ihe gov¢rnance of the charity apportioned lo charitable
activities.
other expenditur¢ 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 reflectÉng the use of the resource. Direct costs
allributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiabl¢ and consistent basis.
Tangible assets
Tangible assets are initially word¢d at cost, and subsequently stated at cost less any accumulated
depreciation and impaim]ent losses. Any tangible assels Ca￿led at revalued amounts are recorded at
the fair value at ihe date of revaluation less any subsequent accumulated depreciation and subsequent
accumulated impairnient losses.
12-

LEWISHAM MENCAP
Company Limited by Guarantee
Notes to the Financial Statements (coniinued)
Year ended 31 March 2025
Accounting polieies (continued)
Tangible assets (coniinued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognis¢d gains and losses, unless it r¢v¢rses a charge for impainnent that has previously been
recognised as expenditure wiihin the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognis¢d in oiher recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within other
recognised gains and losses on the slatement of financial activities.
Investments
Unlisted equity investmenls are initially recorded at cost, and subsequ¢ntly measured al fair value. If
fair value cannot be reliably measured, assets are measured al cost less impairn]ent.
Listed investments are measured at fair valuc with changes in fair value being recognised in income
or expenditure.
Investments in associates
Investments in associat¢s accounled for in accordance with the cost model are recorded at cost less
any accurnulated impainnent losses.
Investments in associates accounted for in accordance with the fair value model are initially recorded
at the transaction price. At each reporting date, the investm¢nls are measured at fair value, with
changes in fair value taken through income or expenditure. Where it is impracticable to measure fair
value reliably wiihoul 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 accumulat¢d profils of the associate arising before or
after the date of acquisilion.
Investments in joint ventures
tnvestments in jointly controlled entities accounted for in accordance with the cost model are
recorded al Cost less any accumulated impainnent losses.
Investments in jointly controlled entities accounted for in accordance with th¢ fair value model are
initially recorded at the transaction price. At each reporting date, the inv¢slm¢nts are measured at fair
value, with changes in fair valu¢ taken through income or ¢xpenditure. Where it is impracticable to
measure fair value reliably wiihoul undue cost or effort, the cost model will be adopted.
Divid¢nds and other distributions received from the investment are recognised as income without
regard to whether the distributions are frorn accumulated profits of the joint v¢ntur¢ arising before or
after the date of acquisition.
13-

LEWISHAM MENCAP
Company Limited by Guarantee
Notes to the Financial Statements (coniinued)
Year ended 31 March 2025
Accounting policies {conli4ryued)
Impairment of fixed assets
A review for indicators of impairn]ent is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amounl, the assel is impaired accordingly. Prior impaimients are also reviewed for
possible reversal at each reporting date.
For the purposes of impaim]enl testing, when it is not possible to estimate the recoverable amounl of
an individual assel, an estimate is made of the recoverable amount of the cash-generating unit lo
which the asset belongs. The cash-generating unil is the smallest identifiable group of assels that
includes the asset and generales cash inflows thal largely independent of the cash inflows from other
assets or groups of assets.
Financial instruments
Financial liabilili¢s and equity instruments are classified according to the substance of the conlractual
arrangements entered into. An equity instrument is any contract that ¢vidences a ￿sIdUal inlerest in
the assets of the entity after deducling all of its financial liabilities.
Limited by guarantee
Lewishajn Mencap is a charity organisation to assisl people with learning disabilities. This includes
education, advice, support, information, ¢mplo)rynent, advocacy, social clubs, outings and holiday
information.
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Donations
Donations from the public
490
4,760
5,250
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations
Donations from the public
500
570
1,070
Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Income from government authority
40,000
40,000
25,000
25,000
14-

LEWISHAM MENCAP
Company Limited by Guarantee
Notes to the Financial Statements (coiilirtuedj
Year ended 31 March 2025
Investment income
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Income from shares held
Bank interest receivable CAF Gold and clubs
2,792
170
2,792
193
23
23
2,962
2,985
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Income from shares held
Bank interest receivable CAF Gold and clubs
1,742
175
1,742
203
28
28
1,917
1,945
Other income
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Social activitÉes and outgoings
Bungalow income
500
6,209
9,068
6,709
9,068
500
15,277
15,777
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
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 {conli4ryHed)
Year ended 31 March 2025
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restrlcted Total Funds
Funds
2025
Direct Costs
Support costs
4,168
25,457
18,356
12,470
22,524
37,927
60,451
29,625
30,826
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Direct Costs
Support costs
7,657
24,650
16,201
469
23,858
25,118
32,307
16,670
48,976
10. Expenditure on charitable a¢tiTrTrties by activity type
Activities
undertaken
directly Supporl costs
Total funds
2025
Tolal fund
2024
Direci Costs
Governance costs
22,524
22,524
37,927
23,858
25,118
37,927
22,524
37.927
60,451
48,976
I l. Analysis of support costs
Community
Suppon Cosls lead services
Total 2025
Total 2024
General office
12,982
24,945
37,927
25,118
12. Independent examination fees
2025
2024
Fees payable to the independent examiner for:
Independent examination of the financial stat¢m¢nts
1,200
1,200
13. Staff costs
The average head count of employees during th¢ year was Nil (2024: Nil).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
16-

LEWISHAM MENCAP
Company Limited by Guarantee
Notes to the Financial Statements (conlinued)
Year ended 31 March 2025
14. Trustee remuneration and expenses
no remuneration or other benefits from employment with the charity or a related entity were
received by ihe t￿Ste¢s. or
15. Transfers between funds
Reslricled fund bank accounts can sometimes receive unrestricted income and pay unrestricted
expenses. The trustees consider the bank balan¢¢ al the year end to be restricted funds and therefore
some transfers can occur to agr¢e the restricled bank balances.
16. Tangible fixed assets
Land and
buildings
Cost
At l April 2024 and 31 March 2025
Depreciation
At l April 2024 and 31 March 2025
Carrying amount
At 31 March 2025
215,000
215,000
Al 31 March 2024
215,000
Tangible fixed assets held at valuation
In respect of langible fixed assets held at valuation. the aggregate cosl, depreciation and coinparable
canying amount that would have been recognised if the assets had been carried under the historical
cost model are as follows:
Freehold
property
At 31 March 2025
Aggregate cosl
Aggregate depreciation
Carrying value
loo,000
loo,000
At 31 March 2024
Aggregate cost
Aggregate depreciation
Canying value
loo,000
loo,000
17-

LEWISHAM MENCAP
Company Limited by Guarantee
Notes to the Financial Statements {¢onii#tsedJ
Year ended 31 March 2025
17. Investments
Listed
investments
Cost or valuation
At l April 2024
Additions
Other movemenls
54,473
(2,538)
At 31 Mareh 2025
51,935
lrnpairment
At l April 2024 and 31 March 2025
Carrying amount
At 31 March 2025
51,935
Al 31 March 2024
54.473
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 al the year end.
18. Debtors
2025
2024
Other debtors
6,250
6,250
19. Creditors: amounts falling due within one year
2025
2024
Other creditors
2,711
1,200
18-

LEWISHAM MENCAP
Company Limited by Guarantee
Notes to the Financial Statements (coniinued)
Year ended 31 March 2025
20. Analysis of charitable funds
Unrestricted funds
At
31 March 202
At
l April 2024
Income
Expenditure
General ￿ndS
134,809
41,013
{29,625)
146,197
At
31 March 202
At
l April 2023
Incom¢
Expendithre
General funds
141,246
25,870
(32,307)
134,809
Restricted funds
At
31 March 202
At
l April 2024
Income
Expenditure
Holiday fund
Social club funds
Revaluation reserve
91,995
34,257
140,200
22,999
(30,826)
84,168
34,257
140,200
258,625
266,452
22,999
(30,826)
At
31 March 202
At
l April 2023
Income
Expenditure
Holiday ￿lld
Social club funds
Revalualion reserve
91,895
34,257
140,200
16,770
(16,670)
91.995
34,257
140,200
266,452
266,352
16,770
(16,670)
19-

LEWISHAM MENCAP
Company Limited by Guarantee
Notes to the Financial Statements (coniiiiued)
Year ended 31 March 2025
21. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Tangible fixed ass¢ts
Investments
cU￿ent assets
Creditors less than l year
Net assets
74,800
51,935
22.173
(2,711)
140,200
215,000
51,935
140,598
(2,711)
404,822
118,425
146,197
258,625
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assels
Investments
Current assets
Creditors less than l year
Net assets
74,800
54,473
15,616
(1,200)
143,689
140,200
215,000
54,473
132,988
(1,200)
401,261
117,372
257,572
20-