Charfty reglstrdtion number 1078686
Company registration numbor 37D7017 (England and Wales)
SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustses
C Hebden MBE
L Nardone
G Treadwell
K Miglorini
S Walsh
Wwilson
A Cope-Prior
O Milne
A Greensmith
Secretsry
C Hebden MBE
Charity number
1078686
Company number
3707017
Prlncipal address
The HaNey Centie
100 London Road
Southend on Seg
Essex
SS11PG
Registered offi
The HaNey Centre
100 London Road
Soulhend on Sea
Essex
SS11PG
Indepgndent examiner
P A Stafford FCCA
457 Southchurch Road
Southend on Sea
Essex
SS12PH
Bankers
Metro Bank
One Southampton Row
London
WC1 B SHA

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Directors. And Trustees, report
Independent eXaMine￿S report
Statement of financial activities
Balance sheet
Statement of eash flows
Notes to the financral statements
10-22

SOUTHEND MENCAP
{A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF DIRECTORS. AND TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees, who are also the diredots of Southend Mencap for the pwpose of ex>mpany law, are responsible for
preparing the Directors, And Trustees. Report and the finanual statements in aC￿rdan￿ ￿th applicable law and
United ￿"ngdorn Accounting Standards (United Kingdcm Generally Accepted A(xounb'ng Practice).
Company Law requires the trustees to prepa￿ financ4al statements for each financial year which give a true and fair
view of the stste of affairs of the chanty and of Ihe incoming resourrxs and application ol resources, induding the
income and expendilure, of the charitable company for that year.
In preparing these financ4al statements. the tsustees a￿ réquired to:
- select suitsble accounting policies and Ihen appty them consistently:
- obseNe the methods and principles in the Charlties SORP"
- make judgements and estimates Ihat are reas4)nable and prudent:
state whether applicable UK Accounting Stsndards have been follNed, subject to any material departures
disclosed and explained in the finanaal stsiernents: and
- prepare the financial statements on the going concern bays unles5 it is inappropriate to presume that the tharity
will continue in operaknon.
The trustees are responsible for keeping adequate aoxiunting records that disdose with reasonable accuracy at
any time the financial position of the charity and enable them to ensu￿ that the finanoal ststements comply with the
Companies Ad 2006. They are also responsible for safeguarding the assets of the tharity and hen￿ for taking
feasonable steps for the pRvention and detect'ion of fraud and other i￿egulan11e5.

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
DIRECTORS, AND TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees P￿sent their annual report and financial statements for the year ended 31 Marth 2024. for Southend
Mencap (charity number". 1078686).
The ffinanaal statements have been prepared in acc¢xdance with the accounting polities set out in note 1 to the
financial statements and comply with the charity's constitution. the Companies Act 2006 and "Accounting and
Reports'ng by Chanlies: Ststement of Recommended Practice applicable to c*arities preparing their accounts in
accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)"
(effective 1 January 2019).
Objectiv•s and actlvitles
The objectives are."
To seNe the interests of children and adults with leaming disabilty, and those of their famTlies and carers. resident
within Southend and the surrounding areas of Casttepoinl, Rochlord and Rayleigh.
To Inuease understanding, and public awareness. of the problems. and needs, of chrfdren and adults with learning
disability, and their famib'es and Carers.
To introduce new. or already proven scherns. in the fields of education. traTning. social integration and employment.
To act as a pressure group. to stimulate local aclion, ￿tsre the existing provision is inadequate, and to advocate for
the needs of the leaming disabled.
The alms of the charity are:
To work towards Ule fvll integrab'on arKI acceptance of leaming disabled children 8nd adults into the open
Community.
To be a forward thinking and innovative society and to Cowoperate other organisations and Royal Meneap in
furtherance of these objec*ives.
To raise adeqtsate funds for the athievement of the foregoing obj'edives and to invite and receive grants,
contributions, donalions and subscriptions.
To act always in confomity with the laws goveming charities and with the Chanty Commission.
Public bener
The trustees are aware of their duty under S.17 of the Charities Act 2011 to have due regard to the Public Benefit
Guidance published by the Charity Commission. As suth. the trustees ensure that the activities of the charrty are for
the public benefft.

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
DIRECTORS, AND TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and pgrfomiance
On both an achievements and financial perfomance, this financAal year ending 3101 March 2024 was an incredibly
successful one and one that, ultimately, provided the society With a level of long-term security it's never had before.
Back in January 2020, the society had tsken on the property upstairs from our Novel Coffee Shop at 98A London
Road, Southend, initially on a monthly rental basis with the view that the opportunity to purchase it would become
available within 18 months. However, due to Ihe pandemic and other legal issues ouiside of the society's control,
renting the property continued through unlil the end of 2023. Then. on 29kn Febnjary 2024, Southend Mencap ffinally
completed on the purchase of 98A London Road. As we already owned The Novel Coffee Shop downstairs, this
completion also saw the society take over the freehold for 98 London Road resulting in Southend Mencap owning
some land for Ihe first time in its history. This double purchase was only possible following the receipt of a large
legacy in August of 2023 that had been bequeathed to the socAety and whid) had eventually been completed after a
period of four years by the soliiitors who were also ihe executors to the legacy.
Student numbers continued reaching record levels across our project$ and activitles. allowing our self-sufficiency
strategy to ¢onb'nue to deliver a Small level of unrestricted inrAime back into Ihe society- As reported last year, our
Showstoppers Project again reported a profft for this financAal year and, along with the continued success of our
Novel Coffee Shop, those bwo Services have been able to continue to support the financial costs for our Family
Support Worker project. This had always been the long-temi aim of our self suffieiency strategy whereby a few
projects rnay eventually start tuming a profil that could then support other projects that would never reach self
sufficiency. Thi5 continued achievement means funding is still not required to be sou9ht for our Family Support
Worf<er project. In tum, this frees up other fundin9 applications to be submilted, and ultimately funds secured. for
our Advocacy service and ensure their Costs continue to be covered in the fthure.
As reported in last year's report, our charity shop in Shoeburyness was closed down on 31 Bl March 2023 but we
were still liable for the lease. which at that time still had six years left to run. An agreement had been reached wilh
the landlord that as soon as a new tenant had been found for the premises, Ihe society would be able to Cornpletely
exit the lease. The society was delighted lo be informed ju8l three months later that a new tenant had been found
and during September 2023, once their new lease had been finalised. the landlord cancelled our lease and the
society no longer had any financial liabilitses lo 110 West Road. Shoeburyness.
The Novel Coffee Shop cLintinued to excEed all expectations and was even requested by olher org8nlsations to
host a number of fundraising events during the year. These events. although seeing funds raised for other
or9anisations, still resulted in all drinks and food purchased al these events being given to the SOCAety as a thank
you from these other organisations. The use of Ihe upstairs premises also provided opportunities for a number of
local Community groups to stage regular meetings, gatherings etc, allowing The Novel Coffee Shop to be
recognised as a trusted venue for the v￿der community.
With full capa¢ities continuing across our entire Service prowsion. the society was again able to deliver a number of
our own fundraising events that can be ￿lled upon to pr(Klu¢e some much needed funding to support those projects
that will never be able to become self-sulficient. Our End of Summer Ball was another great sucrA5s and the
Cabaret Luncheon. where entertainment was prcvided by Our Showstoppers Project, also retumed for the first lime
since before the pandemic.
Our MODS drama group's ￿ night performance at The Palace Theatre in November saw cjose on 90% audienc
capacity across bolh nights and allowed the wonderful casl of actors and adresses to again showcase their
amazing Confiden￿ and talents to the local community. Incredibty moving standing ovations at the end of both
perfom)ances happened and. thanks to Ihe very generous audience members. we were able to raise ower £1,200
from the raffle held on the two nights. In addrtion. The Only Fools and Hornes Social Group were present and
presented a cheque tor £2,000 following them thoosing MODS as their charity to support. However, in a change to
their usual praGtice. The Only Fools and HorsÈs Social Group Chose to continue supporting MODS during 2024 and
have two fijndraising events planned for the summer of 2024 that will see them rdise more funds for the drama
group.

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
DIRECTORS. AND TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The Making Care Fair Campaign continued during this year and, finally, the society feli wrth the support of 81ade
Ed￿￿tIOn that we had stsrted to 'open the eyes, of the authorities overseeing both the beneffts system and financial
assessment prc)cess for the learning disabled. The soclety accepted that this would be a long process so the fact it
has taken over 2 years lo just reach this point has not deterred the campaign and 115 lon*temi goals for the learning
disabled community.
It was mentioned in last year'5 report about dIS￿SSIOnS having taken place regarding The Music Man Projecl
separating from Southend Mencap, something that would allow both charities to continue on their respective paths
in as successful a way as possible. This separation occurred al the start of September 2023 and Southend Mencap
wishes <xntinued success and gr0￿h for The Music Man Project Charity.
Flnaneial Mvlew
The financial climate remained a very uncertain one, especially with the continuaticn of the cost of living crisis in the
UK. However, the fundraising and donations the society secured during the year proved more than sufficlenl to
ensure the Executive Committee continued to be ¢xnfidenl on the long-tenn future for the society.
The society also benefited greatly from an increase in other organisations choosing Southend Mencap, or one of
our particular projectslactivities, to raise funds for during the year.
Then, though. there vrns the receipt of Iwo large legacies that had been left to the society. The first. mentioned
previously, and that took over four years lo finally be completed. allowed the society to purchase 98A London Road
as well as the freehold for 98 London Road, thus greatly increasing our fixed assets. Secondly. the society was also
one of ten charities named in another legacy that resulted in ttje Securing of cash funds Ihat will provide a lon*term
financial security we haven't previously experienced. At a time that is still proving immensely challenging and
concerning for our client base, with the society's 70Lh anniversary on the horizon the Executive Committee feel
eXtrerne￿ confident in confirming that Southend Mencap's Service probision and support can only increase from thi$
point forward.
For the financial year, expenditure was equal to £515,200, whereby three month's expenditure would approximate
a$ £128,800. At the balance sheel date, reserves totalled £421,541, ofwhich £347,653 is unrestricted.
Funding applications continued to be needed as not all projects will be able to become self sufficient e.g. Advocacy,
which is a free service so generates no in¢i)me. H¢)wever, the continued suttess of the $eW-sufficiency strategy
results in our Family Support project continuing to be funded by surplus funds generated by both our Showsloppers
Project and Novel Coffee Shop.
We had the continuation of our ongoing five-year grant from The National Lottery Community Fund, which provided
£17,914.36 during this financial year and continues through until September 2025. Additionally, we had the
continuation of our three year grant from Children In Need, which provided £25,083.70 during this financial year and
contsnues until May 2024.
Other funding secured for the year from grant applications was £14,500 from the Post Code Communty Trust.
£10,650 from the Edward Gostling Foundation, £10.032 from the Truslhouse Charitable Foundation. £9,780 from
funder thal prefers to ￿maIn nameless. £6,952.36 from Southend Short Breaks, £5,196 from Sport England. £2.500
from the FSJ Charities Trust, £2,50Q from The Rosca Trust and £1.500 from the Tesco Community Grants Scheme.
The society is immensely grateful to all these organisations for their financial support this year.
The charity continues to feel it is appropnate to hold reserves equivalent to three months running costs. This is
considered lo present a reasonable amount to allow time for the sourcing of new funds or the orderfy winding up of
the Charity, in the case of the failure of present funding.

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
DIRECTORS. AND TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Risk Idlanagement:
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that sysl8ms 8re in
place lo mitigate exposure to the major risks.
Structure, governance and management
The charity is a company limited by guarantee and is, therefore, gcvemed by a memomndum and articles of
association.
The trustees, vlho are also the directors for the purpose of company law. and who served during the year and up to
the date of signature of the finanaal statements were..
C Hebden MBE
L Nardone
G Treadwell
K Miglorini
S Walsh
W Wilson
A CoptrPrior
D Milne
A Greensmith
ReGniitment 8nd 8ppointm8nt of trustees
The board of trustees has the power to appolnt and remov8 Iruslees on a majority basis. with the chaimian C
Hebden having the deGiding vote where necessary.
None of the truslees has any beneficial interest In the company.
o￿anisatIOnal stmctur8
The charity is organised so that tnJstee5 meet regularly to rnanage its affairs. M. Mcowen is a lull time support
administrator. who implements the decisions of the trustees. overneeing the day lo day running of the charity and
organising fundraising and application$ for grants et¢. There is also one full lime shop manager, a part-time
assistant shop manager and knbvo part-time job sharing office support administration assistants. In addition it has one
full time and one part time advocates for the learning disabled, and Iheir families, together with a part time Family
Information Officer. There a￿ some hventy two employees who run variou8 activities for the leaming disabled.
These are a mixture of full and part time stsff. We are also very grateful to all our volunteer workers, without whom
the Soc4ety could not fvnctson.
The Directors, and trustees, report was approved by the Board of Trustees.
C Hebden MBE
Director and Trustee
Date: ...
IO- SLr

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SOUTHEND MENCAP
I report to the trustees on my examination of the financial statements of Southend Mencap (the thanty) for the year
ended 31 March 2024.
Responsibillties and basis of report
As the trustees of the tharity (and also its directors for the purposes of company law) you are responsible for the
preparation of the financaal statements in arAx)rdance with the requirements of the Companies Act 2006 (the 2006
Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 01
the 2006 Act and are eligible ft)r independent examination, I report in respect of my examination of the charity's
financial statements carried OLrt under section 145 Of the Charities Act 2011 (the 2011 Act). In carrying out my
examination I have followed all the applicable Diredions given by the Charity Commission under section 145{5){b)
of the 2011 Act.
Independent èxaminer's statement
Since the charity's gross inCA)me exceeded £250,000 your examiner must be a member of a body listed in section
145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a mèmber of
Association of Chartered Certified Accountants. which is one of the listed Ix)dies.
I have completed my examinab"on. I confimi that no matters have come to my attention in connection with the
examination giving me causè lo believe that in any material respect..
accounting rec()rds were not kept in respeLI of the tharity as required by sedion 386 of the 2006 Act,. or
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 ac¢ount5 give a tnje and fair view which is not a matter considered as part of an
independent examination. or
the financial statements have not been prepared in accordan* wlh the methods and principles of the
Statement of Re￿rnMended Practice for accounting and reporting by charities applic4ble to charities
preparing their accounts in acXOrdan￿ with Ihe Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102).
I have no concems and have come across no other matters in connection with the examinakn'on to which attention
should be drawn in this report In order to enable a proper understanding of the financial ststements lo be reached.
Stafford
CA
457 Southchurch Road
Southend on Sea
Essex
SS12PH

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrlcted Rtstrictod
funds
funds
2024
2014
Totsl Unrestricted Restricted
funds
funds
2023
2023
Totsl
2023
2024
Notes
Income from:
Donations and legacies
Charitable adivthe5
Other trading activrties
Investrnents
332,090
450
134.832
1,134
140.027
265.652
472,117
266.102
134.832
1.134
19.381
454
152,544
32,378
293,673
51,759
294,127
152.544
Total income
468.5
405.6
874,185
172.379
326.051
498.430
Expenditure on:
Raising funds
Charitable actbvities
Other expenditure
107,194
102.149
107,194
408.006
99.359
85,692
99,359
429,764
305.8¥
344,072
12
185.051
344.078
529.129
Total experKliture
209.343
305,857
515.200
Net incomel(expenditure}
259,163
358.985
(12,672)
{18,027}
{30.699)
Transfers bebNeen
funds
9.392
(15,017)
15,017
{9.392)
Net movement in
funds
249.711
109.214
358,985
{27.689)
(3,010)
(30,699)
Raconcillation of funds:
Fund balances at 1 April 2023
125.571
{32,316)
93,255
97,882
(35.326)
62,556
Fund balances at 31 March
2024
{35,326)
62.556
347.653
73.888
421.541
97.882
The statement of financial athilies indudes all gain5 and losse5 recagnised in Ihe year. All incA)me and expenditure
derive from continuing actiwties.

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
14
291.75S
127,683
Currentassets
Debtors
Cash at bank and in hand
15
16,415
132,040
24,385
3.009
Creditors: amounts falling due within
one year
148,455
17
27,394
18,670
92.521
Net current asselsl{liabilrties)
129,785
(65,127)
Total assets less currént Ilabillties
421,541
62,556
The funds of the chaiity
Restricted income fvnds
Unrestricted funds
18
73,888
347,653
{35,326)
97.882
421,541
62,556
The company is entitled to the exemption from the audit iequirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2024.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 20C
with respect lo accounting records and the preparation of financial statements.
The rnembers have not required the company to obtain an audit of its finanraal statsments for the year in question in
accordan￿ wrth section 476.
These finanaal statements have been prepared in a¢ordance wlh the provisions applicable to companies subject
to the small c4)mpanies regime.
The financial statements were approved by the trustees on .....'l.- i*..-
C Hebden MBE
Trustee
Company registration number 3707017 (England and Wales)

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operating activities
Cash generated from operations
4,633
327,635
Investlng activities
Purchase of tangible fixed assets
Pro¢Éeds from disposal of tangible f￿ed
assets
Investment income received
(178,24n
{613)
304
1,134
(6131
Net cash used In investing activitie5
(176,809)
Flnancing activities
Repayment of borrowings
(21,795>
{3,3801
Net cash used in financlng activitiés
(21,795)
(3,38Ql
640
Net increase in ¢a5h and cash equivalents
129,031
Cash and equivalents at beginning of year
3,009
2,369
132.040
3,009
Cash and cash equivalents at end of year

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting poll¢ies
Charity infomiation
Southend Men¢ap is a private company limited by guarantee incory)opted in England and Wales. The
registered office is The Harvey CÈntre, 100 London Road, Southend on Sea, Essex, SS1 1 PG.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the
Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practtce
applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard
applicable in the UK and Republi¢ of Ireland {FRS 102) (effective 1 January 2019)" The charity is a Public
Benefit Entty as defined by FRS 102.
The financial statements are prepared in sterfing, which is the functional CUETency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the histOriGg1 cost convention. The prinapal accounting
policies adopted are set out below.
1.2 Going concern
At the time ol approving the financial Statements, the tnjstees have a reasonable expectation that the charity
has adequate resourcks to continue in operational existence for the foreseeable future. The trustee's
recognise there are no mafenal un*rtAinties about the entlty's abilty to continue and thus the trustees
continue to adopt the going concem basis of accounting in preparing the financial ststements.
This view is supported by the approval of grant funding ret>ivable over the next five years to support $pe¢ifi¢
projects.
1.3 Charitablo funds
Unrestricted fvnds are available for use at the discretion of the trustees in furtheran￿ of their charitable
objectives.
Restricted funds are subject lo specifiG conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set QLrt in the notes to the financial statements.
Endowment funds are subje¢l to specific conditions by donors that the capital musl be maintained by the
tharity.
1.4 Income
Income is recognised when the chanty is legal￿ entrtled to it after any perfomiance condition5 have been met,
the amounts can be measured reliabty. and it is probable that income will be received.
Cash éonatiDns are recognised on receipt. Other donations are recognised On￿ the charity has been notified
of the donation, unless perfomiance conditions require deferral of the amount. Income tax recoverable in
relation to donalions received under GiftAid or deeds of covenant is recognised al the time of the donation.
Legacies are regarded as receivable when the rights of ownership have been transferred to the charity.
Assets for distribution are re¢¢gni8ed only when distributed. Assets given ft)r use by the charity are
recognised when ￿ceivable. Stocks of undistributed donated goods are not valued for balan￿ sheet
purp05es.
Grant income is recognised when the chanty is legally entitled to it after any perfomiance conditions have
been met. the amounts Gan be measured reliably, and it is probable that income will be received
10-

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
(Continued)
A¢countlng pollcies
Trading income is recognised when the sale occurs to the customer, and is shown after discounts and net of
VAT.
1.5 Expenditure
Expenditurè is recognised once there is a legal or cA)nstructive obligation to make a payment to a third paty, It
is probable that settlement will be required and the arnount of the obligab.cn can be measured reliably.
Expendilure is dassified under the following artivity headings:
Costs of generating fund5 indude the costs of CL)mmercial trading activities and its associated support cost
and fundraising rJ)sts incurred in inducing people and organisations to contribLrte financially to the Chanty's
work, this indudes the cost of advertising for donations and the staging of special fvndraising events and all
a8sociated support costs.
Expenditure ¢)n Charitable adivities Includes 811 expenditure d1￿Ctty relaled to aciivitses undertaken to furthèr
the purpose and achieve the objectives of the chanty and their associated support costs.
Other expenditure represents those items not falling into any other he8ding.
Support costs are those functions that assist in the work of the charity bLrt do not direclly undertake Charitable
activities. Support costs include back office costs, finance, personnel. payroll and govemance costs which
support the charities programmes and adivities These costs have been allocated to expenditu￿ on charitable
adivities. The basis on which support costs have been allocated are set out in note 8.
1.6 Tanglblè fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost Of valuation, net of
depreciation and any impairnent108ses.
Tangible fixed ass815 are stated at cost less depreciatson. Items Costing below £100 are not capitalised.
Depreci21ion is PTovided at rat85 calculated to write off the cost less esb'mated residual value of each asset
over it6 expected useful Ibfe, as follows:
Freehold propety
Plant and machinery
Flxiures, ffttings & equipment
Motor vehicles
Freehold land and assets in the course of constwction are not depreciated.
20 years straight line
40% reducing balance
15- 40% reducing balance
25% reducing balance
The gain or loss arising on the disposal of an asset is detemined as the dIffe￿nce be￿en the 3ale proceeds
an(i the carying value of the asset, and is re¢ognised in the ststernenl of financial activities.
1.7 Impalrmgnt of fixed assots
At each reporting end date, the charity reviews the ￿rryIng amounts of ils tangible assets to determine
whether ther8 is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in Cjrder to detsmiine the 8Xtent of the impainnent
loss (if any).
1.8 Cash and cash equivalents
Cash and Ggsh equivalents indude cash in hand, deposlts held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within bo￿owing8 in current liabilities.
11

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 '8asic Financial Instruments. and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becA)me$ paty lo the
contractual provisions of the instrument.
Financial assets and liabilities a￿ offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or lo realise the asget and settle the liability simultaneously.
Basic financial assets
Basic financial assets. which include debtor5 and cash and bank tsalanc￿s, are measured at transaction price
including transaction ¢osts unless the arrangement constitLrtes a finanong transaction. where the transaction
1$ measured at the present value of the fvture re￿iptS discounted at a market rate of interest. Flnancral assets
das5ified as receivable within one year are not amortised.
Basic financlal Ilablllties
Basic financial liabilities, including ￿ditOrS and bank loans are recognised at transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured al the present value
of the future payments discounted at a market rate of Interest. Financial Ilabilities classified as payable within
one year are not amortlsed.
Trade creditors are obligations to pay for goods or seprfices that have been acquired in the ordinary cour88 of
operations from suppliers. Amounts payable are dassified as current liabilities rf payment is due within one
year or less. If not, they are presenled as non<urrent liabilities. Trade creditOTS are reo)gnised al transaction
price.
Derecognthon of financial liablllues
Financjal liabilities are derecognised when the charity's contractual obligatlons expire or are discharged or
an¢elled.
1.10 Employeg benefits
The cost of any unused holid8y entitlement 1$ recogniseLI in the period in which the employee's Services are
received.
Tenrination benefits are recognised immediately as an expense when the charTty is demonstrably committed
to terminate the employment of an employee or to provide temiinabon benefits,
1.11 R•tirement benefits
Payments to defined conlribution retirement benefit Schemes are tharged as an expense as they fall due.
Critical aGcountlng esllmates and Judgements
In the applickn'on of the charity's accounting policies. the trustees are required to make judgements, e5tlmates
and assumptions about the carying amount of assets and liabilities that are not readily apparent from other
Sour￿5. The esb'mates and associated assumptions are based on historical experience and othef factors that
are considered to be ￿leVant, Actual results may differ from these estimates.
The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate ig revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
12

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from donations and legacies
Unre8tri¢tod Restrlcted
funds
funds
2024
2024
Total Unrestrtctsd Restricted
funds
funds
2023
2023
Total
2024
2023
19,47:7
120,550
35,841
436,276
9,381
10,000
32,378
41,759
10,000
Donations and gifts
Legacies receivable
16,364
315,726
332,090
140,027
472,117
19,381
32.378
51,759
Incomo from charltable actlvitie$
UnrestrlGtsd Rastrlcted
funds
funds
2024
2024
Totsl Unrestrictsd Restricted
funds
lunds
2023
2023
Totsl
2023
2024
Memb&rshlp fees
Programme &
Merchandise income
Performance related
gfanls
450
124,403
124,853
32D
182,073
182,393
13,494
13,749
13,749
134
13,360
98.240
98,240
127,500
127,500
450
265,652
266,102
454
293,673
294,127
In¢ome trom other tradlng actlvitles
Unrostrictsd Unrgstrictsd
funds
funds
2024
2023
134,832
152,544
NoTrcharitabl8 trading activities
Income from investments
Unrestrictsd Unrestrictsd
funds
funds
2024
2023
Interest receivable
1,134
13-

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on raising funds
Unrestricted Unr•strl¢led
funds
funds
2024
2023
Fundraising and publicity
Depreciats'on and impaiment
13.776
5.213
Tradlng Costs
Other trading activities
Support (xists
59,473
33,945
63,332
30.814
93.418
94,146
Total costs
107,194
99,359
Expenditure on ¢haritablo a¢tivtti•s
Charitable
actlviti
2024
Challtable
activiti05
2023
Dlrect costs
Depreoation and impairment
Other direct charitable expenditure
331
70,264
103,432
103,526
70,595
Sh¥re of support and gov•rnanc• costs {8e• note 9)
Support
Governance
303.239
1,241
358,474
695
408,006
429.764
Analysis by fund
Unrestricted funds
Restricted funds
102,149
305,857
85,692
344,072
408.006
429.764
14-

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2024
Support costs alloGatsd to activilies
2024
2023
Basis of allocation
Staff b'me spent (85%
trddinty15% charitable
aclivities)
Usage (10% trading90%
chaiitable actsvibes)
Usaga (10% tradin
charilable adivibes)
Usage [1￿ trddinty90%
chaiitable activities)
Usage (10% tsdinty90%
chantable activities)
Usage11LVA tradin
chanlable aclivrtiÉ*s)
Usage (70% tradinW%
charitable activities)
Usage (10% tfadiWO%
cha17table aclivibes)
Usage (10% tradinO0%
char7tabl8 activities)
Usage (10% tradin￿%
chanlable activities)
Usage (IIYA tradinry90%
chanlable activibes)
Staff time spent (85%
chantable
activthes)
Stsff ￿St$
292.782
348.460
Office suppfies
4.895
4,548
Equipment hire
5.067
4.260
Light, heat and water
4,048
3,418
Insurance
4.022
3.438
Telephone and fax
3,652
3,423
Computer expenses
816
Licenses. pemiits and subsuiptions
1.163
694
Travel and entertaining
13
Sundry
1,862
577
Rent
11.584
15,716
Governance costs
8,273
4,633
338,425
389,983
Analysed between:
Fundraising
Charitable acbwties
33.945
304.480
30,814
359,169
338.425
389.983
10 TNsta8s
None of the trustees (or any persons connec*ed %wlh them) received any reimbursement for expenses during
the year
Remuneration Vfds paid to a lrnst*s for ser4ices provided to the Charity during the year, £8,607 (2023:
£8,666) to L Nardone. Due to their employment status they are non-votin9 truslees.
15-

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Employees
Number of employees
The average monthly number of employees during the year was".
2024
Number
2023
Number
Trading
Advocac
Other charitable acbvitses
Administration
16
18
26
28
Employment Costs
2024
2023
Wages and salafies
Social Security costs
Other pension costs
280.542
7.689
4,551
324,401
18,544
5,515
292.782
348.460
The full b'me equivalent of the totsl part tine staff was 12 for the year (2023: 13).
The number of employees whose annual remuneration was £60.000 or more were..
2024
Number
2023
Number
60,000- 65,000
65,001- 70.000
12 Other expenditure
Restricted
funds
2024
Restri¢ted
funds
2023
Nel loss on disposal of t￿gIble fixed assets
13 Taxation
The charity is exempt from tsxation on lis activities because all its irthrrt is applied for charitsble purposes.
16-

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Tangible fixed assets
Ff•ehold
prop•rty
PlaTrt and
machinery
Flxtures.
flttings &
¥quipmont
Motor
vehsGIos
Totsl
Cost
At 1 April 2023
Additions
Disposals
254,708
178,247
(12,817)
130,000
178.247
14.991
7,422
102.295
(11,863)
1954)
308,247
3,128
6,468
102,295
420,138
At 31 March 2024
Depreciation and impaimient
At 1 April 2023
DeprecAation charged in the year
Eliminated in respect of disposals
14.625
10,842
14,S18
92
(11,622)
7.267
17
(891)
90,814
2,920
127,024
13,871
{12,513)
25.467
2,988
6,393
93,534
128,382
At 31 March 2024
Carrybng amount
Al 31 March 2024
282,780
140
75
8,761
291.756
472
155
11,681
127.683
At 31 March 2023
115,375
15 Dobtorn
2024
2023
Amounts falling duo wlthln one year..
5,475
13.215
Trade debtors
Oiher debtors
Prepayments and accrued income
11,170
10,896
16,415
24,385
16 Loans and overdrafts
2024
2023
21,795
Other loans
21,795
Payable V￿thin one yeaf
17-

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Cr8ditors: amounts falling duo withln one year
2024
2023
Borrowings
Other taxation and social Se￿rity
Trade creditors
Other Lyeditors
Accruals and deferred income
21,795
53.766
8,110
1,127
7.723
4.813
6,341
879
6,637
18,670
92.521
18-

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS {COMTINUED
FOR THE YEAR ENDED 31 MARCH 2024
18 R￿Irt¢téd funds
The westrtci•d fvnds of th• th•nty c*mprisi lh• ¥A¢xp￿d&l balinw ol don*ion• •nd gr8n¢s h•ld on tN&t wbl•d ts 4)echlccMdttkn$ by donorn •sto hty*they rnay
b• uaed.
Movimollt In fund•
Mov•ffl•nl In fvnds
I 2023
31 IIAfrh Z024
25.980
17.657
140,8941
117,7881
115.5981
16CQI
107,e26
17.914
146,YQl
117.6ni
45.688
13591
Athoc4¢y
Blg loltery
Top cat$
Club 16+
F•mfy pkqy aTrJ fesptte
Fornity suppcrtw¢rker
Fthndship group
ma￿0# eranth
MOPS
Mu* Maft Prole¢t
Musk School
MUBIC Svpplkrys
P8lladbJm C¢Mr*rt
ShO￿OpPers
SMASH
TFC
Trans￿On￿lAdy•tal•
Gompaubles
Annua5 FundAherPat
17,6641
14691
919
11.80¢
57.119
24,192
4,016
11461
22,2tr)
45,477
1¢2
329
113.378?
147.0711
110.1371
13.1281
18441
121.8881
147,0211
1778
11921
I3,￿5)
13,8811
18.1651
12.C631
11,6501
151
12A851
I17.1￿)
1,605
11.2921
3,￿1
2,158
2.￿8
11.273
3.095
13,051
39.616
11,9S31
11,18n
18.9171
11,0921
732
1.265
110,3141
966
11,5421
3.921
4,7S7
[1251
142,e481
112,8541
13.4531
11,1491
Ile.7101
1112,9881
12.0301
19721
7,138
12041
4,017
1,690
20.570
119,869
1,391
722
t.S79
11,858
292
1.395
13,9211
10,456
2,685
159.7661
IS.0951
12.57BI
14.0161
12.4251
12.9171
17.Q8BI
n,870
1D.4Ce
172,1711
18.999)
2,283
3,648
8.603
823
78
I,#70
92S
6,540
7,C￿2
13.13S
15.3341
14,9541
18,1551
1.284
132,3161
321,051
1344,0781
13.017
(3S.3261
405,£79 I3￿.￿57)
9.392
73.8B8
-19-

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE}
NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
l¥ R6strt¢ted fundB
Contlnu•dl
Des*l(th Orm￿ell￿￿rf$..
Adv¢wl£45.3171 and Family SUp￿￿t Kbrker IE7.1381 WOiECts reWeS￿l free 8d¥ke supwrt ser￿5 pm¥h1ed bythe ckn•, are f¥nded by extsmal g￿nI
lunding and Ihe suwses produc£d by unresliicled admties.
Shm$t¢ppev$ (£lQ,5491. Smash (£2,685) arwj Yoga 1£5.9U51 wopcts rwesent actNty clubs oprated for a subtsthplK)￿ to enablE to PTr>jeL*s 10
ctherth?Ir¢o￿$. 8nd L)fferEd lo IhEtha[rt*sc￿rE￿￿ETr￿(M a rekty bgsi5.
ATr tt5tridÈd funds thuwing defnxt5 St IhE year-end dBte dD so due to ca5hlknw tininu relwn to ¥w￿se$ shoth after the ye8r-end. as further t￿b fees. grant
paymerts OT￿¢￿&t*)￿S aTe recetwed.
The ¢nty exwiion i• this 1$ the m￿￿G Suppl'e5 fund. TEmains al bts ¢Jeftl of £1,305 post year4nd. Thi5deficd ¥ekles tothè Un￿nd￿9 of depréciati￿ ianuible
assets putthased Ihis fuThl. Ihat ￿ lo dear￿1 uS￿g unre5trided. get￿rBlftrnd5 ￿the ful41￿.
Dumg the year. Iranslèrts %**re ffladE bEtwpen rEslrLled and Un[E51￿￿erf funds ￿ otdet f￿ the rE￿ided funds rElJltng lo the klusr Men Proje<* (MUS￿ Man Proled,
knch Pa118dium Conc£rtl to be translerred lo the ne•+ thaiiry esEabllshed kn SeFlember20YJ.
Alltransfws were agrn80 upon bythe Trust¢gs aod na ¢thertw￿ets were math h aodthn to Ihose dexritett abwe.

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Unrestricted funds
At 1 April
2023
Incoming
Tegources
Rasources
expended
Transfers At 31 March
2024
General funds
97,882
468.506
(209.343)
(9.392)
347,653
Previous year
At 1 April
2022
Incomirna R￿QUrG
resoufces
expended
Transfers At 31 March
2023
General fvnds
125.571
172.379
{185,051)
(15,017)
97,882
20 Anatysis of net assets betwoon funds
Unrnstrictod
funds
2024
Restrictèd
funds
2024
Total
2024
Fund balances at 31 MaKh 2024 arn represented by:
Tangible assets
Current assetsl(liabiliknes}
291,615
56.038
141
73,747
291,756
129,785
347.653
73.888
421,541
Unrestri¢ted
fundB
2023
Restricted
funds
2023
Total
2023
Fund balan¢e$ at 31 March 2023 are rgpresentod ty.
Tangible assets
Current assetsl(liabilities)
127,145
(29,283)
538
(35,864)
127,683
(65.127)
97,882
135,326)
62.556
21 Related party transactions
Remunerdtion of key management pevsonnel
The remuneration of key management personnel is as follows.
2024
2023
Aggregate compensation
33,633
30,000
21

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
21 Related party transactions
(Continued)
The follcming amounts were outstanding at the reporting end date:
Amounts owed to related
parties
2024
2023
Key management personnel
21.795
22 Cash generdted from operations
2024
2023
Surplusl(deficit) for the ye¥
358,985
<30,699)
Adjuslments for.
Investment income recognised in slatement of financial activities
{Gain)￿o$S on disposal of tsngible fixed assets
Depfeciation arid impainnent of tangibte fixed assets
(1,134)
13,870
5,544
Movements in working capilal..
Decrease in debtor5
(Decrease)fincrease in creditors
7.970
(52,056}
1,062
28,720
Cash generated from operalk)ns
327.635
4.633
23 Analysis of changes in nel fundslldebt>
At 1 April 2023
Cash IlowsAI 31 March 2024
Cash at bank and in hand
3.009
129.031
132.040
Loans falling due wthin one year
(21.795>
21,795
{18,786>
150.826
132.040