Clwlty r•gtstraU¢)n numbor 1078688 (England and Walo•)
Compary rngl•tradon numbv 3707017
SOUTHEND MENCAP
(A COMPANY LIMrrED BY GUARANTEE)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
Tru8tws
C Hebden MBE
K Migbrinl
C Hei*Jen MBE
Charlty numbor (Engl•nd and Wal••)
1078686
Company number
3707017
Prlndpal address
SS11PG
Rogl6t•rnd olllco
100 London Road
SS11PG
Indopondant examln•r
L Kelth FCA
SS2 6F
Bankorn
WC1B SHA

SOUTHEND MENCAP
(A COMPANY UMITED BY GUARANTEE)
CONTENTS
Page
Slatement of Dlrectorn. and Intst6e8' ralp￿￿1b1IId
Independffit •X8mlnerf8 report
stateme￿ ￿ financlal acUvl#88
Balance 8he¢t
stst•m•nl of cash
Not8810 Ihe finanrjal 8tatements
10-21

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF DIRECTORS. AND TRUSTEES. RESPONSIBILMES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees. who are 8180 the dire(kns d Sou1he￿ Plencap for th8 purposo of company law, are responslble for
preparfng the Dlrectors. And TN5tees' Report and Ihe Ilnancknl statfftnts In accordance with applkabla law aTh
United Klngdom Accryjnthg StarKlards (Unlted lQngdom G￿orallYA￿ted Accountlng Pracllca).
Company law requlres the trustees to prepare finandal slataments for eath financlal year which gfve a true and falr
view of Ihe state of affalrs of the charity and of the reSOuTr￿ and applkatlon of resources. Includlng the
Incorm and expen¢lrture. ￿ the ¢harltalAo vxnpany for that year.
In preparfng Ihese financlal stslements. the trustees are requtred to:
- select sultable accounting pdicies and apply them consistonty.
. observe th8 Metr￿dS and prlliapks In Charities SORP;
- make judgements and esllmales that are reasonable arKI prudent
- state whether appllcable UK Accountlng Slandards have been follthved. sub￿￿ to any matorfal dep8rlures
dlsclosed and explalned In ts firwdal statements: and
. prepare the financlal slatemants on the concem bgsb urA8ss tt kn Inapprowthts to presume that the dmrfty
wlll continue in operatlon.
The tr[￿ arn re8ponslble for keeplng 8d8quale 8cctyJnllng reojrds that disclose wilh reasonablo a￿UraCY at
any time the llnandal poslllon of ts charity and enaue them to enwre that the finpanclal statements comply wlth
Companles Act 2006. Th8y are atso responslblo for safegwdlng the assats of the charity and hertce for laklng
rea80nable steps for the wevention and detecthn and other IrregulaTllie8.

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
DIRECTORS. AND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 PIARCH 2025
The trustees present thetr annual rep￿1 Ilnan(aal slatemonts for th& year eTrJed 31 March 2025. for Southond
Mencap (charlty number. 1078686).
financlal slatem￿ts been prepared In 8i%ordm ￿ Ihe accourrflng pollcles Set out In nole 1 to the
financlal 8tatements and comply wtth th8 tharftys COr￿1th. 1he Companles Act 2006 and "Accounting arKI
Reportlng by Charitles: statem￿ of RecomThnded Pra#ice apP￿Ie to charltlas PTeparfng their accounts In
accordance wSth the Flnanclal Rewong standa￿ in ts UK and Repubhc of Ireland (FRS 102).
(effective 1 Jar￿ary 2019
The objecllves are:
To serve the Interests of thli and adults learrur¥ dlsabfflty. aTrJ th088 of famifm arKI carer8, resldent
w#hln Soulhend and the 8urroundlng areas of Casfjepoln( Rochford arKI Rayklgh.
To Increa8e understsndfru, and publlc thvarone8s. of tho wr>bl*ms, arml naeAl8, d c*lldron and adulis wlth leamlrvJ
dl8abMIty, and thelr fam[1￿ arKI carers.
To Introduce nffw, (Y already proven In the fi81ts ofeducakn, trthy, s(K￿ Intewall￿ and om￿0>ryn8nL
To act as a pressure group. lo stlrnulate local acllon, whorn the e￿8￿n9 Inadoquata. and to advocats for
the needs of the leamlng dlsabled.
The alms of the are:
c•Jmmunlty.
To be a forward thlnklng arKI Inrrnuve sow aThJ kn wperth wlth othw opJanlsallon8 and Royal Mencap In
furlherance of th888 oWecUves.
eontrfbullons, donatlons and subs(¥lpUons.
The Irustses are aware of thelr duty under S.17 of the Chwlttes Act 201110 have due regard to the Public Benefft
Guldance publlshed by the Charity Commbslorn As the trustee5 ensure that the acllvitles of the charty are for
Ihe publtc benellL

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
DIRECTORS, AND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORn
(CONTINUED)
FOR THE YEAR ENDED 31 PAARCH 2025
Ach10￿ments and p•rform•nc•
gnlllcant 8Ctlvftles and achievements agthst object
On both an athigvements and Iln8nclal perfomian(x. thls yoar •nthg 31# Marth 2025 was an In¢redlbty
rewaydlng for the sodety folkr*lng on from ￿81 yoarfs amazlng ono thal saw tho re¢olpt of the t￿* legacM loft lo
Southend Mencap. AS StKh, tho 80* millnu08 kn have a of IW saairfty ifs n•vw had before.
Student numbern 811tl Incf8a8ed, follo￿9 the trend the past fthv and ulllmately reachlng rac0￿ lovel&
acro88 our pr4ects and athlues. In tum. Ihl8 furthar aIltr￿S our 8elF8uffidency stratsgy to c*Jntlnug to dellver
small level of unre8trlded Income bock the socw. Our Shmtoppern Proled agaln reported a profft for th
flnanclal year and, along wlth the ¢onttnued 8uc¢es8 of our Novel Coffee Shop. those two 8ervl¢e8 contlnued to bo
able support the fin8ndal costs for our Famlty Support Worker proje￿ Thbs mean8 fundlng Is stlll not requlred lo bo
Sought for our Famlly Support Worker projec( whlch frees up other funding appThcations to b8 8ubmltted for th080
ojects Ihat vlll nevw become ￿11 sufflthL
duo to R bolng a 8ervi(x. H(Mvor, Ihanks to th8 large legade8 recelved prevlous yoar, Ihl$ en8urod
our Advocacy 8er¥lce had fvll flnandal 8ecurfty throughout the year, 80methlng that Is rare for the servlce. In
addNlon, fdtowlng an Inbtlal dl8CU881on wSth Soulh E88ex Advocacy ServtC88 back In the summer, the soclety
partnered wlth Ihem In tslr bld to 8eoJre the l￿W Adw)cacy conlJact for Southend Clty CourKII and we we
deltghted to ￿ Infcnnod In March Ihat the bld hod boen succossfiA. Th1811 tho first tlmo Soulhend Menc8p ha8
been able to 88cure any part of th8 Coundl'8 Advo¢a¢y ¢ontrac( *thl¢h wtll ncrw wovtdo the 8ocbety wlth guaranl88d
fvnds for lh8 pnjlect through unlil Marth 2028. We arn IMMOn￿lY grateful to South Essax Advocacy Serlc6s for
Invltlng u8 to parther them on thts bld and we very rnuth lod( foNMrd to a ￿ fruStfiA and collaborat1￿ partner wllh
them over the8e three yearn.
Tho Novel Coff¢0 Shop contlnued to ex¢8od au oxpoclth and al￿ hosted a numbor of fundra181ng events durfng
the year. two of vthlch were for ¢)thor organl8alloM. There h8d been a ¢hange In the staffing at tho 8tart of 2025
but, after a few weeks of rtrorgan181ry tha remalnlng stsff arKI 88uJrlng a couple of now staff. the coffeeshop
rernalned 08 8ucce88ful a8 ever. The use of ts up8tslr8 premkn8 has slighty Inc%eased provkllng oppothnlttes for
number of local communty groups to 8tage regular mgeOrvJ8. gatherlng8 elc. and there w511 a180 be a regular
weekly booklng from Aprll 2025 that hopefully c4yJld In p￿vIde a 8eThlce for the (xlmmunlty.
The fvll programme of our fvndr81*￿ events agaln prnved very much In dernand and allowlng us to 88curé
some much needed fundlng to support those projects that ￿11 never be ablo to beL*me self4ufficl8nL The End of
Surnmer Ball and Cabaret Fundral8lng Lunch events were knlfic succ885•s arKI we a180 had a Hallmen Paty
thal w88 twlsod by a c108• frl•nd of th• 8ocW ts ral•• furthor fund&
Our MODS drama group'8 I￿ht perfwmm al Th? Pakn¢g Th09trg In Novomber tho I￿host audknK*
attandance slnca the group have been perfOrn￿ng there. thus provhatng tha w)ndorful cast of actorn and a¢tre8888
to ghowcase thelr amazlng confhkn and talents to the largest gatherlrvJ lh• MODS group has ever expeTEenced.
Incredlbty movlng 8tandlng ovatlons at the erKI of both porfornwnc8s happon8d and, thanks to th8 very generous
audien¢e momb8rn, ￿ wor8 atAe to ral80 over £1.500 from the raffle held on the nlgM8. In addttkln, ow
wonderful frlends fmm The Only F(th and Horses Sorjal Group 8oaln In attendance and presented ow
president, Robtn Nardono, whh a theque for £2,000. Hlstorfcally, th18 lovely group only fundralse for an
¢)rganlsaUon for one year before Cl￿OsIr￿j Someone e18e k) support but they had been so taken wlth our MODS
Group and the students that they not onty c*Mtlnued ￿Th￿ra￿s1￿J for this second yoar, they have even made plans to
progress thi8 in this ￿jrrent financlal year. Southend Mencap Is ImrrA￿lY grateful to The Only Fools and Horses
Sodal Group for all thelr klndnpss, Supyt and dodl¢thn to the 80doty.

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
DIRECTORS. AND TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORn
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Flnanclal rnvlow
The ffinanclal cllmate remalned a very uncertaln one, e8pe¢lalty wfth tha conunuatlon of the cost of Imng crfsls In th8
UK. However, along wlth the 8ecurfty provlded by the Iwo large legaci88 re(*ived at the end of last year. th8
lundraislng and donatlons the 80dety 8ecured durfng thls year proved more than Sufflclent lo ensure th8 Exeth•
Crjmmlttee conllnued lo be confid•nl on the long-tom) fulure for the 8odety.
For a second 8tr8lght year. tha soclety a180 benafited greaty from an Inuea8e In other orgfinkattons choo8lng
Southend Mencap, or one of our partlcular proJectslackn8, to ra18e fund8 for durfng the year.
For tho finanrjal year, expendlture was equal to £465,780. whernby three months. 6xpendliur• would approxlmate
£118,445. At the balanca 8he6t date. Iho reservog balanc• 8at at £343.333.
80th the Southond and Lelgh charfty shops malnlalned an annual Income generated a8 888n In the la81 iwo yearn
but The Novel Coffeg Shop greally ex￿eded IVS Income from the provlous year and ra188d £60,OIJO In a Ilnonclal
year for the firet ttrne 81nce It opened back In 2018, whlch wa8 an In¢rea88 of £8,000 from 2024.
Fundlng appllcatlons contlnued to bo neadèd 8B nol all projects wlll be able to become Sell 8ufflclenl e.g. Advocacy,
Ich 18 8 fr08 88rvico 80 gener8te8 no Income. However, the cmtlnued su￿8$ of the 80lf-8ufficl8ncy 8tralegy
rg8uIt8 In our Famlly Support project COn￿nUIng to bg fvndgd by 8urplu8 fvnds generated by both our Show81oppern
Project and Novel Coffe8 Shop, vthl¢h wa8 menlloned In the prevlou8 •ectton on the •ocl8ty8 perfonnanco and
achl8vement8.
We agaln had tho contlnuatlon of our ongolng flvfryear grant from The Natlonal Lottery Communlty Fund, whlch
provldgd £17,914.36 durfng IhlB flnandal year and contlnu08 through unlll September 2025. There was al80 Iho
In81 paymerrt of £6.265.75 from our throe year grant wtth BBC Chlldren In Need that ended at Ihe end of May 2024.
Other fundlng 88curnd for Iho year from grant appllc&ttons was £10,780 from The E8•ex Communlty Foundatlon,
£6239.26 from Southend Coundl Short Break8, £6,218 from Natlonwlde Bulkllng Sodoty, £2,875 from The R08ca
Tru81 and 8180 £2,875 from tho FSJ Charlt108 Twst. A8 ever, the 80cloty 18 Immen8ely grateful lo all the8e
IxganlBatlon8 for thelr finan¢lal 8UPPOrt thls year.
The Charfty contSnua8 to feel 1116 approprfale to hold reseNe8 equlvalent to three month8 Nnnlng co8t8. Th1818
consldered to pr89ent a reasonable amount to allow ilme for tho 80urclng of fund8 or Ihe orderly wlndSng up of
the charfty, In tho ca8e of the fallure of present fundlng.
Major risks
R18k Managomont:
The Irusleos havo assessed the ma￿r rl8k8 to which th• tharty Is oxp08ed. and aro 8atl8fted that 8y8tem8 are In
ace to mlttgate exposure lo the major rl8k8.
Structurol goveman¢e and managomont
The charity Is a company Ilmlted by guarantee and Is, therefore, govamed by a memorandum and arflcles of
a&wclallon.

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
DIRECTORS. AND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The trustee8, who are al80 Ihe directors loi the purpoBe d company Iyaf, and served during tho yoar and up to
the date of 8lgnature of the Ilnan(￿ statements
C Hebden M8E
L Nardofto
G Treadwell
K Mlglorfnl
S Wa18h
w wtl8on
A CopfrPrfor
A GroM8mllh
(Raw 20Aw8t 2025)
{R081gnad 29 A￿U81 2024)
The board of tru8lee8 ha8 the p(Yww to appolnt and reffm Iru8tee8 on a majth ba818, the ¢halrnwn C
None of the trust￿ ha8 any benefldal Intorngt In the ry.
oryan18aelon￿ •tnKturn
The charlty 18 oryanl8ed 80 tr￿t truthe8 moot ￿9￿01ty to Its affalrn. M. McQ*en 18 a full Ilmo 8UPPOrt
admlnlstrator, who implomonts tho ded81ons ol the tN8tea8. overneeing Ihe day to day Nnnlng of the thavlty and
ganlslng fiJndral8lng and eppllcalJon8 for grants etc. There 18 al80 one full ￿ffle shop manager, a part41me
a8s1stanl Shop manager and Iwo part-tEm8 ￿b 8harfng office wpport admlnlstratbn asslstants. In addltlon It has one
full ttme and one part tlme advocate8 for ts leamlng dl8abW, and thelr f8nlllo8, together wlth a part tlme Famlly
Informallon Offlcer. There arn 80me tsvonty two gmployo88 who run vaTIou8 actmtles for tho loamlng dlsabled.
These aro a mixiur• of full and part tArne 8tsff. We afe a180 vory gratofvl to all our volunteer workorn, wlthout whom
the Socl•ty could nol funcllon.
The Dlr•ctorn' and tru8tee8' rewl w88 approN*d by Bosrd of Trusteo
C Hebden MBE
Dlroctor and TnMI••

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SOUTHEND MENCAP
I report to the I￿￿te98 on my examlnallon of the financlal statements of Soulhend Mencap {the charfty) for the year
ended 31 March 2025.
Re8ponslbllftlg8 and ba•ts of report
As the trust88s of th8 chaTIty (and also Its dlrectors for the purposes of company law), you are responslbl8 for the
prepa￿tIOn of the financlal ststements in accordance with the requirements of the Companies Aci 2006.
Having satlsfied myself that the financlal Statsments of Ihe charity 8re not required to b8 audIted under Part 16 of
the Companles Act 2006 and are ellglble for Independent examination, I report in respect of my examlnatlon of the
charftys fina￿la1 ststements ¢arrled out under sedon 145 of the Charfties Aci 2011. In Carrying ¢)ut my examlnallon
I have followed Ihe Dlrectlons glven by the Charlty Commlsslon under sectlon 145(5)(b) of the Charftles Act 2011.
Indopendont oxamlnerfs statsmenl
Since the charws gross Income exceeded £250,000, th8 independent examiner must be a member of a body listed
In sectlon 145 of the Charftles Act 2011. 1 conftnn that l am quallfied to undertake examlnallon because l am
member of Ttte IT￿lUte ￿ Chartered Accountants tn England and Wales, whlch Is one of the118ted bodlos.
I have completed my examlnatlon. I confirm thal no matters have coma to my attentlon In connecilon wlth the
examlnatlon gfvlng me cau80 to belleve Ihat In any materlal respect:
accounllng record8 were rK•t kept In respect of the charfty as requtred by Sectlon 386 of the Compan188 Act
2006.
the fjnancl818tstements do not 8ccord wllh th08e record8: or
the financlal statements do not comply wlth the accounllrtrJ requlrements of secfjon 396 of the Companlas Act
2006 other than any requlrement that flnandal statements glve a true and falr vlow, vthlch Is not a matter
considered as part of an IrKlependent examination; or
the finand81 statements have not been prepared In ac¢ord8n¢e wllh ItKg methods and prfndple$ of the
Statem8nt of Re(x)mmended Practlc8 for accounting and reporting by chaTlties appllcable to tharfties
preparing their fjnancial statements in accord8n¢e wilh the FinancAal Reporting Standard appllGable In the UK
and Republlc of Ireland (FRS 102).
I have no concems and have come acro88 no other matters in ¢onne¢tion th tho examlnauon to whlch attanllon
should be drawn In thls report In order to enable a proper understanding of the finandal statements to be reached.
L Kelth FCA
Curnberland House
24-28 BaxterAvenue
Southend on Sea
SS2 6HZ

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrnstrlcted R06tr1clod
funds
2025
Total Unroslrtcled R•strlcted
lunds
funds
2024
2024
Total
2025
2025
2024
Not08
In¢omo from:
Donatlons and legactes
Ch8rftable adivStles
Other tradlng 8cUvlil88
Investments
17,649
295
138,383
1.101
51,647
178.497
69,296
178.792
138,383
1.101
332,090
450
134,832
1.134
140,027
265.652
472,117
266.102
134,832
1.134
T¢rtal Income
157.428
230.144
387.572
468.506
405.679
874,18S
Expondliure on:
Ralslng funds
Charftable actlvl
153.845
63,360
153,845
311,935
107,194
102,149
107,194
408,006
248,575
305,857
Total expondhuro
217,205
248,576
465,780
209,343
305.857
515,200
Not Incomel(•xpondhurn)
(59,777)
(18,431) 178,208)
259,163
358,985
funds
(13.291)
13.291
(9.392)
9.392
Net movemenl In
fund8
10
(73,068)
(5,140) (78208)
249,771
109,214
358,985
Reconclllatlon of fund8:
Fund balancos at 1 April 2024
347.653
73,888
421,541
97,882
(35,326)
62,556
Fund balances a131 f•larch
2026
274,585
88.748
343.333
347,653
73,888
421.541
The statement of financlal acuvllles Includes all galns and lo&ses recognlsed In tha year. All Income and expendlture
derlve fmrn contlnulng actSvhles.

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
ASAT 31 MARCH 2025
2025
2024
Flxed assets
Tangible assats
14
278,659
291,758
Curr•Trt a8set8
Debtors
Cash at bank and In hand
16
13.618
67,268
16.415
132,040
80,886
148,455
Crodltors: amounts falllng du• wlthln
one yoar
16
(16.212)
<18,670)
Not current a88et8
64,674
129,785
Total ass•ts19$8 ¢urr•nt Ilabllltl•8
343,333
421,641
The lunds of the ¢harlty
Restrlcted Incomo funds
Unr95trlcted fvnds
18
19
68,748
274.585
347.653
343,333
421,541
The Company Is entttled to thè oxemptlon frr#m the audit requlrement contalned In sectlon 4T1 of the Companl8s A
2008, for tha year ended 31 March 2025.
The dlrectorn acknowledge thelr re8pon8lbilities for Comply1￿ wlth the requlraments of tha Compani88 Act 2006
vthh respe￿ to accounting records and the preparallon of fjnanclal 8talements.
The members have not required tho company to obtaln an a￿lIt of Its ffinandal StateM￿ts for the year In questlon
accordance wilh section 476.
These financial Statements have been prnpared in accordance with tho provlslons applkablo to companfes 8ubJ8ct
lo the small companles reglme.
The financlal Stalements were approved by Irustees on .........................
C Hebden MBE
Dlrnctor and Thi$t¢•
Company reglstratlon number 3707017 (England and Wal8s)

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
21)25
2024
Cash flow8 from oporatlng aGtlvltl•8
C88h (ab8Ort>ed byygeneratod from
operallon8
(65,873)
327,835
Inv•8tlng actlvltl
Purchase of langlble fixed a880ts
Proceeds from d18PO8al of tsnglble fNed
assets
InveslJnent Income reeelved
(178,247)
304
1,134
1,101
Net ca8h g•nerated fromllu•od In) Inv••tlng
acllvltlos
1,101
(176,809)
Flnan¢lng aotlvltlo•
Repayment of borrowln
(21,795)
N•t ea8h used In flnanclng a¢lfvltl••
{21,795)
Not (decrea••)Iln¢rea80 In cash •nd ¢a•h
•qulvalents
(64,772)
129,031
Ca8h and cash oqulvalonts at boglnnln9 of yur
132,040
3.009
Cmh and calh oqulval•nt• at •nd of y•ar
67.268
132,040

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢ounllng poll¢l••
Charlty Inforniallo
Southend M6ncap IB a prfvale compary kmlted by g￿ants0 Irworated In England and Wales. The
roglstered offlco18 Tho Har￿ Centre, 100 Lrybdon Road, SIXJIh￿ Seg, Essex, SS11PG.
1.1 Bao1• of pr•parntlon
The tlnanchl st8t8ments have bg8n yopared In accorthnco wllh tho dwrW8 govemlng do￿Thn( the
Compan1•8 Act 2006 arKI "Accounllng and Repryung by Ch8flUos: Slatement of Recommendad Pradlca
appllcabla to charftte8 prepartng thelr accounts In acl¥>rdan￿ the Flnandal Reportlng Stsndard
appllcable In the UK arKI Republlc of Irelarrfl (FRS 102) {effectNe 1 January 2019)". Tho charity18 a Publlc
8enefft Endty a8 dellned by FRS 101
The finandal statements are prepared In slathg. 18 the fundlonal ¢urrenry of the charlty. Monetsry
amounts In Ilw Ilnondal slatomonts arg rounded lo the rMre8t £.
The flnandal 8tatomants have been prepor•d uTh1or ts hIstr#￿ colt cfjnvontlon. Tho prlnclpal a¢(x)urrtlng
pollcle8 adopted are set oui below.
12 Golng ¢r•n¢om
At the tlme ol approvlng the flnanclal 8tslwftents, tho trusto8s a roa8onabl8 axp8ctsdon that the ¢harlty
has adequate re80urce8 to ¢xmtinu8 In oporaknal exl8tenc8 f(Y tho for88eeable future. Th8 tru8ts8'8
rewnlae there aTO materw uncert8lndg8 about thg enlty8 ablllty lo (¥Jnllnue and Ihu8 the Inmteea
conlknue to adopt the golrrfJ (>￿￿eAn basb of accountlng In pryrfng the Iln4ndal 8talement&
Th18 vlow18 by the approval of gfant fundlng rfjcfjlv8b￿ ovor Iho nexl llve Y￿ to 8UPPOrt 8pecffic
projects.
1J Charftable fund•
Unrestrlcted fund8 we avallatAo lor u80 at dKrolkn of tho tru8t801 In fvrtherance of Ihalr charflablo
obJoCtIvo8.
Restrlcted funds arn suw to spedfic condlllon8 by donorn or grantsr8 a8 to Ih•y may ￿ uled. The
purpose8 and u808 of the re8trlcted funts are set In the ft0￿ to the11narKlal 8latement8.
Endowmenl funds are suWec* to by dorK>rn Ihat tho capllal must bo malntslned by the
charlty.
1A Incom•
Income Is re¢ognlsed when the charfty Is legally entltled to It after any perf0m￿nCe cth)dlllons hove boen me(
the amounts can be measured rellaw, arml It18 probat49 tr￿1 In￿me bo recelvod.
Cash donalions are rec•Jgni8ed on rnrnipL Otrffjr donath are re(rynlsed once the charfty has been notlfied
of the donallon, unless perf0m￿nCe con(rrtlon8 requlre delerral of the amounl. Income lax recoverable In
relatlon to donatl¢Ms recelved under GiftAid or deeds of covenant Is recognlsed at the Ilma of the donatlon.
recognlsod when recolvable. Stock8 of unthstr￿uted donated goods are not valued for balanca Sheet
purpose8.
Grant Incoma 13 re￿gn￿ wherb the 18 Iwty ant111￿ lo It allor any perfommnce conthlions havo
be8n mel. the amounts b8 measured rellaw. and It Is probable that Incorne wll] be recelved
10-

SOUTHEND MENCAP
(A COMPANY UMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcle8
(Conllnuod)
Tradlng Income18 recognl8ed when the sale occurs to the athmor, and18 8hown after dl8counts and net of
VAT.
1.$ Expendlturo
Expendltura18 recogn180d once thore18 a legal or con8tructlve obllgatlon to make a payment to a thlrd party,11
18 probabl8 that settlement wlll be requlred and tha amount of the obllga￿on be measured ￿lIably.
Expendllur•18 da6￿fi•d undor Ihg followlng acllvty ￿adIng8.
Co818 of generallng fund8 Indud8 the c08ts of commorclal tradlng acdvtllu and It8 a88ocFated 8UPI)ort CO8t
and fundralblng costs Incurred In Induclng people and OrganI8a￿on3 to contrlbute flnandally to the charW8
work, th18 Includes Ihe c08t ol advertlglng for dI￿atIOn3 and tho 8taglng of 8peclal fundrn181ng events end all
a880dated Support cost&
Expendlture on thaTElabJo actlvltl88 Indud88 all expendlture dlrecuy related lo advlttei undertaken to further
tho pu￿038 and achlevo tho obJecUve8 of the charfty and thelr a1￿clat•d support CO818.
Other exp8ndltuM repre88nts th0￿ rt•mi not falllng Into any other headlng.
Support costs are those functlon$ thal as8ts1 In the work of the d)8rlty but do not dlrectly undertake ¢h8rflable
actlvltl88. Support costs Indude back offlce ￿819. finance. personnel, payroll and governance costs vthlth
8upport the ¢harftlg8 programm08 and actlvttle8. Th888 c08ts have been ollocated to expendlture on charftable
acOvltl88. The ba818 on whlch 8UPPOrt Costs ha￿ boen allO￿ted arg 8gt out In note 8.
1.6 Tanglbl• fixod a•8•t•
Tanglble fixed 888ets ar8 Inlllally measured at o)8t and 8ub8equenlly mea8urnd al c08t or valuatlon, net of
depreclallon and any Smpalrrnonl108808.
Tanglble flxod a888ts are Stated at (%)8t 1088 deprnclatlon. Item8 CO6tlng below £100 are not capltall80d.
Depre¢la￿OnI8 provlded at rates calujlated to *Ylte off the Co￿1088 O￿lMated rn81dual value of each a8891
over It8 •XPeCted u8eful Ilfe, a8 fdlow8:
Freehold propo
Plant and machlnery
Flxlure8, fittSng8 & equlpmont
Molor vehlcl08
20 year8 8tralght Ilne
40% roduclng balance
15- 40% r8du(an9 balan
25% reduclng balance
Freehold land and assets In the courno of construclon are not depredated.
The galn or loss arfslng on Ihe dlspo881 of an asset 58 detam)Ined as the dlfference between Iho sale pMceed8
and the carrylng value of the asse( and Is recognlsed In the staloment of flnanclal 8Ctlvllle8.
1.7 Impalrnient of flxod a•o•ts
At each reportlng end dale, the charlty revlews the carrylng amounts of Its tanglble assets to delemilne
whether Ihere 18 any Indlcallon Ihat Ihose assets have suffered an Impalmont1088. If any such Indicatlon
exlsts. the recoverable amount of the asset Is e8timated in order to determlne the exient of the Impalrrnent
loss (If any).
IJ Ca•h and ¢a•h oqulvalents
Cash and cash equlvalents Include ¢agh in hand, deposlis held at C811 wlth banks. other Short4￿ Ilquld
Investments wtth orlglnal maturiiles of three months or1085, and bank overdrafts. Bank overdrafts are Shown
within borrowtngs In current liabllities.
11

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE HNANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Ac￿UntIng pollcloB
(Contlnuod)
1.9 Flnanclal In•trum•nls
The charlty has *ted to ap￿ the wothlon8 of Secllon 11 '888lc Flnan(xl InslNm8nt8' and Secllon 12
Y)ther Flnan¢knl In8tNmerts188ues' of FRS 102 to of118 finarKaal Instrurnents.
Flnonclal Inthments are reeognloed kn the dwlty8 bAlanco •he8t Ihe charty bec4x￿ party to tho
contractual provlslonB of tho InBtrurnenL
Flnan¢lal 4889ts and Ilabllldg8 arg off8oL wlth the not amowts we8ontsd In finan(*18tatemants. vthen
there Is a legally enforc•able rlght Io sel off tho rwnl8ed amounts and there Is an tnlenllon to 80tt10 on a nel
ba8b or to reaU88 tho a8801 and the Ilablllty
Ba•1¢ flnM¢W •M•ts
Baslc Ilnanclal 888ets, whlch Indudo deblorn and cash and bank bqlanc88, are measured al tran8actlon prlce
h￿UdIng tr8nsactlon C￿ unl888 Ihe arrangement con8Utute8 a finandng transacllon. *twro Ihe transactlon
18 mea8Ufod al the presenl value of the fvture recelpts dhcounted at a maTket rate of IntOTest. Flnandal 8880ts
Basle fln*rtl•l IlabNld••
Ba8lG Ilnandel Ilabllltl88, Indudlrvj u•dSth and bank loam arn rncognlwj at tran8a(Alon Pllce unlem the
•rrangemont constliutes a ftnandng tran8actlon, Tlthere the debt Instrumont Is rneasured at tho present value
of the future paymen18 dlscwnted •t a nwrkel rate ol kntero•L FIna￿l IlablllO•s dauffied a8 payabl8 wllhln
on8 year are not amort180d.
Trado are obllgallons lo pay for good8 or 8oNIc88 that hm been acqulrod In the ordlnary cour8e of
oporatlons from suppllerg. Amounts payablo aro da88lfied 88 currerrt Ilabllttt88 If paymont18 due wlthln ono
year or leu. If not, thy are pre8enknJ a8 Ilabllllles. Tradè ryedltorn are ro(wn18ad al tran8acllon
prlce.
Flnandal Ilabllllle8 arn lh• dwlty8 contrwW cdlgatknrffj explre or are d18chargod or
cancelled.
1.10 Employoo ￿n•fits
Tha cxxt of any unused Ixliday wrfllknnt l• recogn188d In thg pwlod fn **btch tha employee'8 8eT¥Ice8 arn
Tem)InaUon benefits awe recogn18ed Immedlatety a8 an &Ypgn80 when thg charfty ￿ demonstrably (xynmltted
to terrnln* the emthnMt d an enwbyoe or lo wovld• tomithath)n bonellts,
1.11 Rollromont bonofits
crftlcal aceounllng •8llmalo• and jUdg•n￿
In tho appllcatlon of tho dwritrf$ poll(I08, ts tru8tO08 are requlred to make Judgements. 08Umate8
and a$8umptton8 about the carrylng alr￿1nt of assets and 1Sabllllle8 Ihat are not readlly apparent from other
80urces. The esttmates arKI assorxatsd a&sumpllons are based on hlstorfcal experfen¢e and obknr factors Ihat
esllmata8 are recognised in the pth In vthlch the esllmats Is revlsed where the revlslon affects only Ihal
perlods.
12-

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donatlon8 and l•gaclo8
Unro8lrfetod Ra•trl¢tsd
fund•
funds
2025
2025
Total Unrnstrlcted Ro8trlcted
lund•
funds
2024
2024
Totsl
2025
2024
Donatlon8 and glft8
Legacle8
2,649
16.000
32,136
19.611
34,785
34,511
16,364
315,726
19,477
120,550
35.841
436,276
17,649
61.847
69,298
332.090
140.027
472,117
Incomo from charltablo a¢tlvltl•8
UnrMtrl¢tod R￿trIcted
nd8
fund8
2025
2025
Total Unrn#trlct￿ Ro8lrfct•d
funds
lund8
2024
2024
2025
2024
Charftable actMtIo•
$818 of good8
Servlces provldod under
contract
Sale8 of 8wvlcg8 by
beneflclarfe•
Perfomiance r•lat•d
grants
190
93,770
93,980
460
124,403
124,853
105
41,734
41,734
13.749
13,749
42,993
42,993
127.500
127,500
295
178,497
178,792
450
285.852
266,102
Incom• from olh•r tradlng aclMIIo8
Unro8trl¢tod Unrestrlct•d
fund•
fund8
2025
2024
Non-charStable tradlng 8CtSvltle8
138,383
134,832
Income from Inve8tmont8
Unrnstrlclod Unrostrlctod
lund8
funds
2025
2024
Intorost recelvable
1,101
1,134
13-

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expondfturn on ralstng funds
UnreStrlc￿ Unrn8trlcted
lunds
funds
2025
Fundrnl8lng and publklty
D8predatEon and Impalrment
13.041
13,776
Tradlng costs
Other tradng 8Ctivitles
Support costs
48.300
92,504
59,473
33.945
140,804
93,418
Total Msts
153,845
107,194
Expondliur• on ¢harflable aclmtles
Charltabla
Charltable
2025
Dlr•ct costs
Depredatlon and Impalmient
oth8r dlrect tharitabl8 expend￿re
80,651
103.432
80,707
103,526
Share of 8UPPOrt and govemanco ¢¢sts ($•• note 91
Support
Governance
230,598
630
303,239
1.241
311,935
408.006
Anatysl¥ by fund
Unrestrlrted funds
Restrlcted funds
63,360
248.575
102,149
305.857
311,935
408.006
14-

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2025
Support C08ts allo¢at•d to athflles
2025
2024
staff o)8ts
Slaff tkne spent (85%
285,118
292.782
Offlce 8uppIt•8
4.895
Equlpment hlrn
18,089
5,067
Ltght, heat and wat•r
4.633
In8urnnca
4.801
4.022
Telep1￿ne and fax
4224
3.852
Computsr 6xpeni
1,107
Llcana88. pemilts arKI sUb￿¥1P
Usage (10% tradlnpg0%
1,721
1,163
Travel and enlertalnl
13
Sundry
charttabh
243
1,862
12,252
11,584
Govemanca colts
Slaff tlme Spent {85%
4.200
8,273
323,732
338,425
Anaty•od b•two•n:
Fundra181ng
Charltabl6 a¢thltlo8
92,$04
231228
33,945
304,480
323,732
338,425
10 N•1 mov•ment In lund•
2025
2024
The Mt rnov•ment In fund818 stated after (*arBwW{ezeoltirg):
stalements
Depredallon of tangltA8 f￿ad assets
13.097
13,871
11 Tr￿te¢l
None of the Irustees (or any person8 conn8(aed ￿ them) reImt￿r80Tr1on( for expenses during
the year
15-

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
{Conllnued}
Remuneratlon was pald k> a truslees tr serylces wtylded k* Ctrwlty durfry the year, £8,711 (2024:
£8,807) to L Nardone. txte lo eMp￿￿l￿t stats Ilw are non-voting trustees.
12 Efflploye
2025
Numbor
2024
Number
Tradlr¥J
Other charttable adl¥l
Admlnlstrallon
18
16
Total
Employment ¢osts
2024
Wages and salarles
Soclal securlty costs
Other penslon ry)sts
255.435
5.913
3,770
280,542
7,689
4,551
265,118
291782
The full Ilme equlv*nl of the total W Ilme slaff was 14 for thè year (2024: 12).
2025
grogate compensallon
33,633
13 Taxatton
Tho charfty Is exempl from laxatlon on lls acllth becau80 al A5 Incrmno Is applled for ¢harftable purpos0&
16-

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14 Tanglbl• Ilxod aa￿ts
mackln•ry Ilty &
Al 14)rf12024
308247
3.128
6,468 102295
420,138
At 31 March 2025
308247
3.128
6,468
102295
420,138
Dopreclatlon and IfflpalrnMnt
At 1 Aprfl 2024
Doprndatlon ch8rgod In tho year
6,393
13
93,534
2,19D
128,382
13,097
10,839
At 31 Marrh 2025
3,043
6,406
95,724
141,479
Carrylng amount
At 31 March 2025
271.941
62
6,571
278,659
At 31 March 2024
282.780
140
75
8,761
291,756
15 Dobtorn
2025
2024
Amounts lalllng du• r*lthln on• y•ar.
Trnd? debtorn
Other debtorn
Prepayments and accru•d Irrtom•
5,230
5,475
10,896
13,618
16,415
10 Crndltor•: amounts falllng du• wlthln ¢)n• y••r
2025
2024
Olhgr tsxakn 8ocW 8￿rIty
Trnde uedltor8
Other (YedEtors
Accruals and deferred Inco
8,851
4,813
6,341
879
6.637
787
6,574
16,212
18,670
2024
3.770
4.551
17-

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Retlrnmont benofft 8chome8
(Contlnuod)
The charfty op8rate8 a defined contrlbullon pen81on schema for all quallfylng employees. The assets of the
8d￿me are held separntety from those of the charfty In an Independenlly administered fund.
18 Restrlctsd fund8
The r081rf¢ted fvrKls of th6 charlty ¢ornprfse Ihe unexpgnded balarKes of donatlons and grnnts held on trust
subioct to spedfic condNlons by donors a610 how they may be used.
At 1 Aprll
2024
Incomlng Re80urco8
rn8oUr￿6
expended
Tran8ler8 At 31 Mor¢h
2025
45,688
(359)
(3,535)
(1.139)
7,138
(204)
1,579
16.180
18.177
12,715
24.265
195
5.252
23,164
25,220
<33.441)
{18.528)
(11,296)
(36.981)
(13,041)
(3.662)
(18,336)
(25,220)
28,407
(710)
(559)
{6,355
{5,708
1.386
6,407
Btg lottery
Club 18+
Family play and ros&xte
Family svpport worker
Frfendship Grow)
MODS
Muslc Man Project
Muslc School
Sponsored Walk
Showstoppgrn
SMASH
Compatlbles
Annual Fundrnlser Pot
Yoga
1,557
7,500
292
(292)
22
78,331
10,456
(66,046)
(5.532)
(5,151)
(4,937)
(6.404)
22,741
2.786
4,875
4,781
10,875
1,284
4,098
5,905
1,971
7,865
11,174
6,771
(2,245)
73,888
230,144
(248,575)
13,291
68,748
18-

SOIJTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Rostrl¢tod fund8
(Contlnu•d)
Pr•vlou8 y•ar.
At 1 Aprfl InMmlTha Ro8ourcM Trnnsforn At 31 March
2024
(15,598)
107.626
17,914
11.804
57.119
24.192
4,016
(148)
22,2fA)
45,47T
11Y2
<46,340)
(17.8n)
<13,376)
{47,071)
{10.137)
(3.128)
(844)
(21,886)
(47.021)
(778)
(192)
45,888
(359)
(3.535)
(1,139)
7,138
(204)
Blg lottery
Club 18+
Famlly play and r88plte
Famlty 8UPPOrt M)Tk6r
Frfond8hlp group
Maldon 8ranch
MODS
Musk Man Project
Muslc Sthool
Mu8fc Supplte8
Palladlum Concert
Showstopper8
SMASH
Trnn8lllonal Advo¢al•
Cornpadbles
Annual Fundral8er Pot
Yoga
(1,963)
(11,187)
(6,917)
<1,092)
732
1,579
(10,314)
<1.542)
3,921
4,757
1725)
(2)
78
1,970
925
1,395
13,921)
77,870
10,4L
(72.171)
16.999)
10,456
2.685
6,540
7.082
13,13S
(5,334)
(4,954)
(8.155)
1,284
4,098
5.905
(35,326)
405,679 {305,85n
9.392
D88crlpkn d materlal fund•:
Advocacy (£28,407) and Famlly Supwt Wc*kef (￿5708) pro￿￿ repre8ent free advl¢e and 8UPPOrt 8ervlce8
provkled by the charfty, wht¢h 8rf8 fimdod ty •xt•mal gr￿t fundlng and tho 8urplu8M prrAuced by
unrestrlcied tradlng actlvttles.
ShMtopper8 (£22,743). Smash (£2.785) and Yoga (£10.675) proJ8cts represent actSvlty dubs operated for a
membershlp 8ub8uFpllcm ptsa. to enable to pr4ects to covor tholr and offered to the charivs core
audlence on a *Tekly bath.
All restrtcted funds shu•Ang deficlts at I￿ yaar-end date do so due to cashficw tlmlng and T￿rn ts surplus•8
shortly after the year4nd. as furlher dub fees. grant payments or donatlons are recelved.
Durfng th8 year, tran3tsr¥ were mado t￿1%￿￿en restrlcted and unrestrlclad funds In onler for the unr8str1(aad
furK18 to Ix)ntribute to the 8alary costs 8ttrr￿bI8 to Conyti%es and Farw Play & Resplle fund8 .
All transfers ￿re agreed UP￿ by the T￿￿ no otsr tr8nth were mado th addltN)n to ttrme
dexrtbed above.
19 Unrastrl¢tsd fund•
At 1 Aprfl In¢omln9 Resourc
2024 rn8our¢e8 oxpondod
Tran8for• Al 31 March
2025
General funds
347.653
157.428
{217,205)
(13,291)
274,585
19-

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Unrostrlctsd funds
(Contlnuod)
Provlous yoar.
At 1 Aprfl
2023
Incomlng Resourcos
r•sour¢es
oxpended
Transfor8 At 31 March
2024
General funds
97,882
468,506
(209,343)
(9.392)
347,653
20 Analys18 of not a88•ts bolween fund8
Unrostrfctod Reslrf¢ted
funds
funds
2025
2025
Total
At 31 March 2025:
Tanglble assets
Current a&setsl{Ilablllttes}
278.575
(3.990)
278.659
64.674
68.664
274.585
68.748
343.333
Unrestrlcted Ra8trlcted
funds
funds
2024
2024
Total
2024
At 31 March 2024:
Tanglble assets
CuThent 838etsl(Ilabllllles)
291,615
56.038
141
73.747
291,756
129.785
347,653
73,888
421.541
21 Related party tran8acllon8
There wore no dlsclosablo related paty transactlons durfng tho year {2024- non8).
22 Cash (ab80rbed byygefteTalod from operatlon$
2025
2024
(Daficltysurplus for the year
(78208)
358,985
Adjustments for.
Investment Incom8 recognlsed In statsment of finandal athllles
Depreclatlon and Impalmient of tanglble fixed assets
(1.101)
13,097
{1,134)
13.870
Mov•nwnts In worklng capnal:
Decrease in debtors
(Decrease) Sn cradllor8
2,797
(2.458>
7.970
(52.056)
Cash (absortwd byygonorated from op•rallons
(65.8n)
327,635
-20-

SOUTHEND MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2025
23 Analy818 of ¢lwy8 In net funth
-21-