SOUTHAMPTON MENCAP
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023
COMPANY NUMBER: 04990720
CHARITY NUMBER: 1103691

sourHAMPTON MENCAP
(A COMPANY LIMITED BY GUARANTEE)
FINANCIAL STATEMENrs
FOR THE YEAR ENDED
31 DECEMBER 2023
Contents
Pages
Report of the T￿￿te¢S
1-12
Independent Examiner's Report
13-14
ststement of Financial Activities
15
Balance Sh¢¢t
16-17
Notes to the FinanciaE Statements
18-30
THE FOLLOWING PAGES ARE FOR MANAGEMENT PURPOSES ONLY:
Detailed Income and Expenditure Account

Page I
SOUTHAMYfoN MENCAP
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED
31 DECEMBER 2023
The trustees are pleased to present their at)nual trustees, report together with the unaudited Financial
Statements of the charitable company for the year ending 31 December 2023, which are also prepared
to meet the requirements fora directOTS' report and Financial Statements for Companies Act piiiposes.
The Financial Statements comply wtth the Charities Act 2011, the Companies Act 2006, the
M¢morandum and Articles of Association and Accounting and Reporting by Charities: Statement
of Recommended Practice applicable to charities prep￿ing their Financial Statements in accordance
wtth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
REFERENCE AND ADMINISTRATIVE INFORMATION
Charity Name:
Southampton Mencap
Registered Cbarffity Number:
1103691
Registered Company Number
04990720
Registered Office and Operational Address:
187A Portswood Road
Southampton
S017 2NF
TRUSTEE DIRECTORS
Th¢ trustees are the directors of the charitable company for the pury)ose of conwany law and are its
trLthes for the purpose of charity law.
The trustees who served the Charitable company during the year and since the year end are as follows:
Jennifer Strevens
Brian Strevens
Diane Bernstein
Hilary Linssen
Daniel Mar-molinero
Heidi Oldrey
Lisa Stead
Tre&surer
KEY AND SENIOR MANAGEMENr
Alexandra Iles

Page 2
soirrHAMPTON MENCAP
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
(CONTINUED)
FOR THE YEAR ENDED
31 DECEMBER 2023
OUR AD￿soRs
Independent Examiner.
Abraham & Dobell
230 Shirley Road
Soutbatnpton
S015 3HR
Bankers:
HSBC plc
55 Above Bar Street
Southampton
S014 7DZ
Investment Managerg:
M & G Investments
PO Box 9038
Chelmsford
CM99 2XF
OBJEcfNES AND ACTIVITIES
A small, local clwity with big ambitions; specialising in truly r¢levant support and with clear
objectives that focus on th¢ n¢eds of our ugers and their family carers.
Mi&8lon Statem¢Dt
We believe thal everyone with a learnlng disability should have the righi to choice, opportunity and
respecl- whatever iheir age or dtsability. We also believe tharsupportfor thefamllies ofpeople with
a learning disability is vilal to achieving our visio
The strategies employed to achieve the charity's objectives for the benefit of people with a learning
disability and their family car¢TS are to:
Respond to needs of ow client group in a flexible and approprAate m8nner and support them to
have 9hort breaks from each other.
Deliver inforniation which is timely, appropriate and uTrto4late.
Raise awareness to their rights by jointly working with Othe￿ who share our goals in maknn8
difference.
Encourdge participation of more people to get involved and have a say in the future planning
of the Ch￿itable company.
Represent views so that learning disability issues are taken into consideration at all levels.
Support family carers by helping with the development of groups with similar goals to the
charitable company.
Provide more services by developing new activities which fill the gaps in provision.
Raise funds to support our exAstillg services and develop new initiatives.

Page 3
SOUTHAMYTON MENCAP
{A COMPANY LIMrrED BY GUARANfEE)
REPORT OF TKE TRUSTEF
(CoNT￿lED)
FOR THE YEAR ENDED
31 DECEMBER2023
Public Benefit Statement
All of OUT activities ar¢ undthak¢n to fi]rtherour charltable pur￿SeS for the public benefiL In shaping
our objectives and plarming our activities. the trustees have CO￿81dered the Clwity Commission's
guidance on public benefii including the guidance 'Public Benefit: RUDll1￿ a Charity ￿B2),.
ACHIEVEMENTS AND PERFORMANCE
Southampton Mencap exists to provide advice and practical support for our nwnber4 their families
and earers and to campaign to ensure that their views are represented. We participate in strategic
panels and partnerships within healt￿ education and wcial ¢aTe and are represented on the Learning
Disability Partnership Board Confidential, personal advice and support is given to carers either
within the individual services or from Membe￿ of the Mencap staff.
Practical support is given by the services we provide.
Social Aetivitses
Southampton Mencap Clubs have fonned part of our core offtT since the beginni￿. The organisation
recognises the importance for children, young people and adults with kearning disabilities to have
opportunities to engage in fun and affordable activities alongsi(k Iheir peer group and which give
them and their parentslcarers regular short breaks from each other. To make these as accessible as
possible to those on limited incon]es subscription fees have been kept to a minimum.
Over 18 Social Clubs
There are several social activities for Mem1￿rS over the age of18 looking to socialis¢ and experience
leisure activities in a shorter. more relaxed setting to the more Struc￿ day service progrdmme. The
clubs are grouped by age. They meet every other V￿ek and ate very well attended. The clubs offer a
range of different activities including gaming session4 arts and crnfts, ¢(￿kIng and visits to cafes.
pubs and bowling all very much led by member choice. There are vacancies in all the clubs.
Livewire 18 (6.30pm-9pm on alternate Wednesdays). 23 Sessio￿ 57.5 hours v￿re delivered. The
number of club Members rose from 12 to 14 during the year.
Livewire 25 (6.30-9pm on alternate Wethiesdays). 23 sessions. 57.5 hours w¢re delivered. The
number of club members rosc from 15 to 17 dwing the year.
Adult Gateway (1.30pm4pm on alternate sat￿daYs). 20 se5sion4 50 I￿Uts were delivered. The
number of club members rnse from 13 to 15.

Page 4
soirrHAMPTON MENCAP
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEF
{CONfiNUED)
FOR THE YEAR ENDED
31 DECEMBER 2011
ACHtEVEMEKfs AND PERFORMANCE (CONTINUED)
Fairylay Saturday Clubs gDd Holiday Schernes
These are care and play bas¢d activities for 5-18 year-olds and funded through Southampton City
Council's short breaks framework. Eligibility is based on ¢hildreDfyoung people's status as a member
of the Buz2 Network. These activities are also open to Jigsaw members.
The Fairplay Saturday Clubs meet ¢vcry other Saturday - Fairplay Juniors meet 9.30am-l.00pm
and Fairplay Teens meet 2.00pm to 5.30pm. These largely employ the same staff, though supervisors
for the two groups are different. The Activities Manager supervises the Junior group.
Both clubs delivered 17 sessions or 59.5 hours of support. 15 members attended the Junior Club with
an average attendance of 8. 15 members attended the Teen club with an average attendance of 6.
The Holiday Sebeme operates duTing the school holidays. In half tern￿ we rLm two rnixed age days
and over Easter and Summer we nm four Mixed age days each weeL Members tend to ￿cesS both
Saturday clubs and holiday scheme4 though there are a small number who only access one of these
options.
Activities include sensory based play, music, arts and crafts. physical play and imaginative play. In
early 2023 the Junior group was OFSTED inspected and met all required criteri
Volunteers are an important part of sthffing lev¢l& particularly for Saturday Clubs where I: I supFK)rt
for at least two children p¢r session can leave other children with lower support needs wanting more
engaganent with adult stsff. volwiieers are invaluable in helping these children.
During the year, the FairPlay holiday ￿hemeS delivered 40 sessions or 260 hours. 44 children
attended the schemes with an average attendance per day of I l.
Day Servi¢¢ Enterprises and Opportunities
The Mencap Centre offers v￿ekdaY opportunities from 9:30 am to 4:30 pm for individuals aged 18
and above with leaTning disabilities offering a unique experi¢nce based on individual preferences and
interests. Led by an experienced staff t¢anL the programme facilitates ￿lltinued learning, acquisition
of practical work skills, and a dee￿ understandin8 of the world for parti¢ipant4 emFM)wering them
to contribute to their communities. Additional t￿efits include improved communication, staying
active. understanding health and safety, reducing Isolatio￿ and alleviates the pressure on carers.
Currently, the pro&ramme offers 15 places w day spread across six session4 including two groups
on Tuesdays.
At the end of DeceM￿r, the ser4ice provided 63 places per weeL spread across the different services.

Page 5
SOlffHAMPTON MENCAP
(A COMPAIYY LIMrrED BY GUARANTEE)
REPORT OF THE TRUSTEES
{CONrtNUED)
FOR THE YEAR E]YDED
31 DECEMBER2023
ACHIEVEMENfs AND PERFORMANCE (CONTINUED)
Handleraft Creation Group
PTovides participants with the opportunity to get involved in regular craft activities and learn practical
n¢w sknlls with a tsngibl¢ ¢nd product. this ami of our enterprise is fast developing a range of hand
produced cards and gifts. This resulted in an increasing range of items which are available
throughout the year. The stock is on display and available to customers using the Bakery on
Thursdays.
Own2Feet Day Serviee, one of OUT original offerings, began in September 2012 and continues to
operate for 2 days each week. It has proved a popular educational programme which has retained a
core element of learning through activities targeted at literacy, numerncy and IT skills. In recent limes,
the programme hos expanded its scope to integrate targeted project work within the community.
Members are not only encowaged but actively supported to engage in various campaigns addressing
issu¢s of significance to them, such as health. advocacy, addressing charging concern5, or
participating in initiatives to improve the lane leading up to the Mencap premises.
Home Kitchen Established as one of our originals in March 2013, the Home Kitchen Day Service
has played a pivotaI role in promoting a practical and holistic approach to fostering healthy lifestyles
among people with learning disabilities. Over the last 10 years, the pro8ramme has consistently
evolved, focusing on empowering participants to make infornied choices about nutrition. develop
culinary skills ￿SIng seasonal produce, and enhance overall well-being through h¢althier lifestyles.
An integral aspect of th¢ Home Kitchen Day Service is its collaborative support for the Bakery. When
necessary, the group actively contributes to the Bakery's efforts to ensure that supply meets demand.
This symbiotic relationship not only highlights the interconnectedness of our VaTiOUS programmes
but also reinforces the importance of teamwork and mutual support within our organisation.
Bakers
'Makers & Bakers, convene every Wednesday and are dedicated lo crafting delectable freshly baked
goods with an unwavering ¢on]mitment to quality and value for money. Recipes are adaptable to cater
to specific dietary needs upon request. Our skilled tutor, leading the bakers, ensures comprehensive
training in food handling, hygiene, and presentation.
The group fulfils several orders weekly. including a consistent order from a High Street restaur8llt.

Page 6
SOUTHAMPTON MENCAP
(A COMPAIqY LIMITED BY GUARAwfEE)
REPORT OF THE TRUSTEES
(CONTINUED)
FOR THE YEAR ENDED
31 DECEMBER 2023
ACHIEVEMENTS AND PERFORMANCE (CONTINUED)
Mencap MainteDance & GardeniDg Group
MG&M Services comprises of individuals with learning disabilities who enjoy engaging in garden
end n￿]n￿Trance work. Since the inception of the initiatxve in early 2022, these individuals have been
actively cultivating and honing their skills acro&8 various facets of this domain. Initially commencing
Ivith projects centred on the Mencap premises. the group has progressively evolved.
Their ac¢omplishm¢nts Anclud¢ transfomiing areas for crop cultivation, establishing inviting seated
patio space4 and undertsking a myriad of t&sks within and around tbe Mencap building. In addition
to success￿11Y managing local g￿dens, MG&M Services Iw ventured into a forward-thinking
financial model by receiving suggested donations from propety own￿3 for their visits. This has the
potential to establish a consistent and sustsinable income stream for the organisation.
Adapting to the growing demand, the group h&$ expansively broadened its scope, ventiring into an
additional day to effectively manage increased Tesponsibilities. Skilled staff members provide support
to participants, guiding them in diverse tasks at the Mencap Centre, rnnging from comprehensive
painting projects to addressing snMII-scale maintenance issues. This proactiv¢ approach not only
contribu*s lo cost savings by avoiding helty prof¢ssional bills but also facilitates the development of
crucial skills through engaging in upcycling projects and fostering a commitment to suslainability.
Bakery DoivD the LaDe
The café re-opened in September, renamed 'Bakery Down the Lane, and with a reduced menu. Th¢
bakery is open every Thursday from 10am to 3pm offering a hot drink and a tssty snack while you
sit and chat or delicious home cooked cak¢s to buy and take away. The bakery also sells items made
by the Handicrafts group. This enterprise gives day service members the opportunity to interact with
the public and to practise a variety of hospitality skills.
Transport
The Mencap car h&s proved invaluable, replacing previously unreliable taxi arrangements for two
individuals attending OUT services, a5 agreed with the Learning Disability team. Initially
accommodating two passengers, we aspire to soon operate at Ml capacity, providing far more reliable
transport to and from the Mencap Centre for up to five people.
Servi￿5 for Carer5
Carers in Southampton
The contract for this service ended on 31• MarclL A temporary contract was awarded to Southampton
Citizen's Advice who have renamed the service 'Unpaid Carers Support. All tbe Cis staff either
accepted Tupe arrangements or found alternative employment. Much of the three months from
January to March was spent liaising with the commissioner5 and CAB to ensure a stnooth handover.

Page 7
SOUTHAMPTON MENCAP
(A COTrtPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
(CONTINUED)
FOR THE YEAR ENDED
31 DECEMBER 2023
ACHIEVEMENTS AND PERFORMANCE (COIYTINUED)
Carers Network Lunch Meetings.
These take place quarterly at the Mencap centre. These meetings focus on addressing the 8pwific
challenges faced by individuals caring for people with a learning disability. During these meetings,
car¢rs are encouraged to participate in Meaningfi￿ discussions about their priorities and concerns.
subsequently identifying and inviting relevant speakers. Topics covered so far have included respite,
transition. and adult social care. Importantly, these gatherings serve not only as platfornis for
addressing important issues but also as opportunities for socialisation, sharing information, and
fostering connections among carers facing similar circumstances. On average 25 carers of people
with LD have accessed each of the 3 meetings held during this period.
The Carers Co-production Group.
Two key forums where we play a crncial role are the Learning Disability Partnership Board and the
LD Carers Co-production group. Here we can ensure the voices of carcrs in the City are effectively
conveyed and we provide insightful reports on collective issues raised by earers. Encouraging family
carers to actively participate in local fOrUn￿ and shaTe f¢¢dback is integral to OUT commitment. Their
valuable input significantly contributes to shaping ￿tUre planning initiatives. Staff have attended 46
meelings relating to LD, voluntary sector. and local community issues during the year.
Advice and Support
A vital element of our work is in providing infonnatlQD, advice and guidance to our members, their
families, and ¢ar¢rs, and interested organizations or individuals, either face to face, by phone or via e
mail. Many people have known us over several years and feel confident and able to call on us when
needed. We may not always have the answer, but our experienced team has a wealth of experience.
During the last year we published 4 copies of our Learning Disability News newsl¢tter packed full of
helpful articles and diytributed to over 200 people within our organization and e- mailed to a further
200. The newsletter raises awareness of our worK local and national topical issues, and practical
day-to-day inf0m￿tion about our services.
Website and So¢lal Media
This continues to play a key part in raising awareness of the work that we do. and regular updates and
highlights the good work the services provid¢ to people with a learning disability, their families and
carers. Our number of followers sits at 1250 different people and organizations (a slight drop from
last year, though our engagement has risen year on year suggesting we are attracting more people
genuinely interested in our updates) and our n]ost successful post in the past thr¢¢ months spotlighted
day service members attending a workshop at Southampton City Art Gallery which re￿hed 433
people and had 216 unique ¢ngagements.
Alongside this our website is ulxlated regularly to ensure it is up to date and is also aligned to our
social media accounts. This Ye￿ we have particularly focused on improving the Enterprise pages to
better showcase what our members are achieving.

Page 8
soirrHAMPTOIY MENCAP
(A COMPANY LIMrrED BY GUARAwfEE)
REpoirf OF THE TRUSTEES
(CONTINUED)
FOR THE YEAR ENDED
31 DECEMBER 2023
ACHIEVEMENTS AND PERFORMANCE (CONTINUED)
Volunteer Support
Volunteers continue to play a vital role in all that we do. As well as long tenn, continuing volunteers,
we have benefited from new volunteers coming in to support our services though it is worth notill8
that thcr¢ has been a sharp drop in volunteer applications sin¢¢ Covid-19.
Through training and supporL volunteers are en¢ouTaged to share useful practical skills (for exatnple,
arL (tram4 cookin8. Sports and music) while also joining in the broad support needed in Day Services
and Clubs. Som¢ volunteers are drn￿ to under 18 activities, where they are placed in a support and
play capacity particularly for children with support needs cl&ssed &8 'b&8ic', but we also have a good
number in our over 18 volunteers. Training sessions durin8 the year included First Aid. safeguarding,
and domestic violence.
FINANCIAL REVIEW
In the year to 31 December 2023, the charitable company incurred a deficit of £(29,999) (2022 -
£(33,214)). This was reduced by an unrealised gain OD the charitable company's investments of
£9,386 (2022 - loss of £(314)). Qv¢rall, therefore, th¢ charitabl¢ company incurred a net movement
in funds deficit of £(20,613) in the year to 31 De¢ember 2023 compared to £(33,528) in the y¢8r to
31 December 2022.
Principal Funding Sour
All income received by the organisation is used solely for the benefit of local Childr￿ youn8 people
and adults with a learning disability and their families or caters.
Our princiFxl source of funding is Southampton City Cour￿11.
The FairPlay se￿iCe is funded through a grant from SCC.
The Day Services are funded through P¢rsoDal Budgets to the clients and paid ¢ither by Direct
Payments to the clients or via SCC, Hampshire or NHS.
Donations and fundr￿illg from local organisations and individuals help with funding the other
activities.
Investment Powers and Policy
The trustees have considered the most appropriafr plicy for investing funds and have found that
deposit accounts and Charifimd Unit Trust units meet their requirements.
Reserves Policy and Going Concern
The trustees have established a policy whereby tbe unrthcted funds, not Committed or invested in
tangible fixed assets held by the Charitable company. should cover six months, of resources expended.
At this leveL the trustees feel they would be able to continue the cumt activities of the charitsble
company In tbe event of a SI￿lficant drop in funding. The tn￿ are of the view that the cl]arÈtable
company is a going conc

Page 9
SOUTHAMPTON MENCAP
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
{COTfflNUED)
FOR THE YEAR ENDED
31 DECEMBER 2023
PLANS FOR FUTURE PERIODS
The termination of the Cis contract has meant that income from otbeT activities must be increased. A
three - year business plan will be agreed and implemented &8 soon as possible.
Our plans to balance the books within three years will need. increased activity, carefvl investment of
our reserves and an increase in fi]nthaising. We aim to achieve this and to continue to serve people
with a le8rnin8 disability, their families and carers by providing scrvices that are relevant and
required.
We need to increase the number of people attendin8 the day services and will explore gaps in the
market to encourage this. The Enterprises initiative offtrs the opportunity to attract clients who need
more meaningful day time activities. It is hoped to fill tbe present vacancies and expand the service
to extra days. This service also provides the possibility of fundTaising by selling the goods and
services.
A stronger focus will be placed on rnarketing and promotion to inforni potcntial cEients about the
add￿ b¢n¢fits of using our services. We need to be more voc81 about what it is that makes us stand
out fmm other organisations. e.g. the availability of free advice, inforniatiory advocacy or individual
supp¢)rt when require
We will remaTn vigilant to unmet need amongst those with learning disabilities and their carers by
s¢¢king to fill th¢se by developing new services. We recognise the changing needs of children and
young people transitioning into adult services, those who are aging or whose health is deteriorating,
as well as those with complex needs and challenging behaviours and wxll seek OPPOTtuDities to work
with others to ensure these are meL
To achieve our &spirations of stability and growth a staffing re-organisation wbich will incory)ornts a
succession plan will be implemented.
We will consider fimding and contract OPPOtturrities wbich align with the organisation's mission and
ethos by keeping a close eye on the market or funding opportunities.
onEin¢ presence h&s steadily growffj and we will develop our platfornis furtber whilst finding a
balance of continuing to leach our older population some of whom may not be IT savvy.
We will not lose sight of the importance of campaigning by remaining vigilant to local and national
issues, or proposed changes which impact on people with learning disabilities of all ages and those
who provide their care. W¢ will achieve this by seeking infornation and sharing this widely and
equitably. We will support people to voice their views or represent these on their behalf.

Page 10
SOUTHAMPTON MENCAP
(A COMPAIYY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
(cowrINUED)
FOR THE YEAR ENDED
31 DECEMBER 2023
PLAIIS FOR FufuRE PERIODS (CONfINUED)
We will ensure that the Mencap premises are fijlly fimctional and fit for purpose by drawing up and
carefully monEtoring a building maintenance pla
We will complete the conv¢rsion of the lounge into a s¢nsory spa¢¢ enabling our members to benefit
from a calm quite are&
STRUCfURE, GOVERNANCE AIYD MANAGEMENT
Governing Doeument
Southampton Mencap is a charitable company limited by guarantee, incorporated on
10 December 2003 and registered as a charity on I l May 2004. The charitabl¢ company, previously
registered as Southgmpton Society for Mentslly Handicapped Children and Adults, was established
under a Memorandum of Association which established the objects and powers of the charitable
company and is governed under its Articles of Association. In the event of the charitable company
winding up, each member is required to contribute £1.
Re¢rnitment 2nd Appointment of Trustees
The directors of the charltable Company are also trustees for the putposes of charity law.
Owing to the specialised work of Southampton Mencap, a broad skill mix of trustees is sought. The
core of the tntstees has always been parentslcaTeTS of p¢opl¢ with a learning disability supplemented
by supporters from the wider community with a specific background that can contribute to the general
good of the clwltsble company. We cu￿entlY have such trustees with backgrounds in education,
Provision of social care and business and we are actively seeking tsvste¢s with fmancial and legal
backgrounds. Individuals are approached with a view to the contribution they can make and then
nominated for election at the annual general meeting.
Trustee Induction and Training
A programme of visits to Southampton Mencap activities and discussions with key staff and honorary
officers is a￿aThged for new recruits. They are introduced to policies and procedures of th¢ charitable
company and current guidance leafiets foT trust¢¢s issued by the Charity Commission.
Risk Management
The trustees have conducted their own review of the major risks to wbich the charitable company is
exposed and have established systems accordingly. These procedures are periodically reviewed to
ensure they still meet the needs of the charitable company.
Organisational Strn¢tsre
The board of trustees meets at least quarterly to monitor the progress of the charitable company
against its plans and budgets. Its perfonnance against key perforntsnce indicators is measured
particularly in relation to contract specifications. To maintain feedback and participation from users,
volunt¢ers and staff, a number of sp¢cialist groups meet &s necessary.

Page 11
soirrHAfvtPTON MENCAP
(A CO1￿[PANy LIMJTED BY GUARANTEE)
REPORT OF THE TRUSTEES
(CONTINUED)
FOR THE YEAR ENDED
31 DECEMBER 2023
STRucfuRE, GOVERNANCE AND MAIYAGEMENT (CONTINUED)
Related Parties and Co-operation with Other Organisations
Southampton Mencap is affiliated as an independent organisation to Royal Mencap SocÈety which
assists local societies by a network of county based staff. Southampton Mencap És an active partner
in the Southampton Learning Disability Partnership Board 8nd its implementation group.
Key Management and Personnel RemunerAtion
The directors consider the trustees of the charitable company and the senior Ma[￿eMent team
comprise the key n]anagement personnel of the chaTitable company in charge of directing and
controlling, n￿￿ing and operdtiDg the cE￿itable company on a day to day basis. All directors give
of their time freely and no director received remuneration in the year.
The pay of the senior staff is reviewed regularly by the trustees and 8ny increments ate dependent
upon perforniance of the individual staff member concerned and the charitsble company as a whole.
TRUSTEES, RESPOIYSIBILfTIES IN RELATION TO THE FINANCIAL STATEMENrs
The charitsbl¢ company's trustees (who att also the directors of Southampton Mencap for the
purposes of company law) are responsible for preparing the annual Report of th¢ Trustees and
Financial Statements in ac¢ordan¢¢ with applicable law and United Kingdom Accounting Standards
(United Kkngdotn Generally Accepted Accounting Prdctic¢).
Company law Tequires the charitsble company trustees to prepare Financial Statements for each
financial year. Under company law the tnLStees must not approve the Financial Stslement unless they
are satisfied that they give a true and fair view of the state of affairs of the cE￿Itable company and of
the incoming resources and application of resources, including the income and expenditure of the
charitable company for that p¢riod. In preparing these Financial Staternen￿ the trustees ar¢ r¢quir¢d
to:
select suitable accounting policies and apply them Consistently"
observe the methods and principles in th¢ Charities SORP (FRS 102).
m8J(e judgements and estimates that are reasonable and prudent.
state whether appli¢abl¢ UK accounting standards have been followe¢ subject to 8ny material
departures disclosed and explained in the Financial Statements" and
pttpare the Financial Statements on a going concern basis unless it is inappropriate to presume
that the charltable compony will conlinue in business.

Page 12
sourHAM￿oN MENCAP
(A COMPANY LIMITED BY GUARANfEE)
REPORT OF THE TRUSTEES
(coNriNUED)
FOR THE YEAR ENDED
31 DECEMBER 2023
TRUSTEES, RESPONSIBILrrIES IN RELATION TO THE FINANCIAL STATEMENTS
(CONTINUED)
The tn￿e$ are rnsponsible for keeping proper accountiDg records which disclose with reasonable
accuracy at any time the financia] position of the charitsble company and to enable them to ensure
that the Financial Ststemenls comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitsble company and hence for taking reasonabl¢ steps for the
prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
infonnation included on the charitable company's website. t£gislation in the United Kingdom
governing the preparation and dissemiDation of Financial Statements may differ from legislation in
other jurisdictions.
INDEPENDENT EXAMINERS
Abralwn & Dobell were appointed &% the charitsble company's Independent Examiner during the
year and have expressed their willingness to continue in that capacity.
SMALL COMPANY PROVISIONS
This report has b¢¢n prepared in accordance with the provisions applicable to companies entitled to
the small companies. exemption under the Companies Act 2(M)6.
Approved by the Board ofTrustee8 OD I l June 2024 and signed on Its behalf by:
MRS J STREVENS
L STREVENS

Page 13
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
so[rrHA￿[PTON MENCAP
(A COMPANY LIMITED BY GUARANfEE)
FOR THE YEAR ENDED
31 DECEMBER 2023
I report to the charitable company's trustees on my examination of the accounts of the charitable
Company for the year ended 31 December 2023, which are set out on pag¢s 14 to 31.
RESPONSIBILITIES AND BASIS OF REPORT
As the charity trustees of the compony (and also to diTectors for the purposes of company law) you
are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006 (the 2006 Act).
Having satisfjed myself that the accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my eXamI￿tion
of your company's accounts Carried out under section 145 of the Chariti¢s Act 2011 (the 2011 Act).
In canying out my examination I hav¢ followed the Directions given by The Charity Commission
under s¢ction 145(5)(b) of the 2011 Act.
INDEPENDENT EXAMINER'S STATEMENT
Since the company's gross income exceeded £250.000? your examiner must be a member of a body
listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination
because I am a member of ICAEW. which is one of the listed bodies.
I have completed my examination. l eonfllm that no material matt¢rs have come to my attention, in
connection with the examinatio￿ giving m¢ cause to believe that in any material respect:
accounting records were not kept in respect of the company as required by section 386 of the
2006 Act. or
the accounts do not accord with those records. or
the accounls do not comply with the accounting requirements of section 396 of the 2006 ACL
other than any requirement that the accounts give a 'true and fair view, which is not a matter
considered as part of an independent examination. or
the accounts have not been prepared in accordance with the methods and principles of the
ststement of Recommend¢d Prnctice for accounting and reporting by charities (applicable to
charities prewing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of treland (FRS 102)).

Page 14
INDEPENDENT EXAMINER'S REPORT
(CONTINUED)
TO THE TRUSTEES OF
SOUTHAMPTON MENCAP
(A COMPANY LIMITED BY GUARANTEE)
FOR THE ITAR ENDED
31 DECEMBER 2023
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
DAVID J MANT FCA
INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND & WALES
230 Shirley Road
Southampton
SOIS 3HR
11 June 2024

Page IS
SOUTHAMPTON MENCAP
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
CORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED
31 DECEMBER 2023
2023
Unrestricted Total
Funds
Funds
2022
Total
Funds
Note
COME
Donations and legacies
Charitable activities
Other tradin8 activities
Investment income
5,511
359,750
3,917
3,331
5,511
4,334
359,750 641,348
3,917
1,086
3,331
63
TOTAL INCOME
372,509
372,509 646,831
EXPENDITURE
Raising fimds
Charitabl¢ activities
292
402,216
292
81
402,216 679,964
TOTAL EXPEIYDITURE
402,508
402,508 680,045
NET INCOME BEFORE NET GAINS
ON INVESTMENTS
(29,999)
(29,999) (33,214)
Net gains/Oosses) on investments
13
9,386
9,386
(314)
NET INCOME FOR THE YEARINET
MOVEMENT IN FUNDS FOR THE YEAR
(20.613)
(20,613) (33,528)
RECONCILIATION OF FUNDS
Total fE]nds brought forward
976,031
976,031 1,009,559
Totsl funds catTicd forward
£955,418
£955.418 £976,031
The statement of financial activities includes all gains and losses Tecognised in the year.
All income and expenditure derives from continuing activities.
The notes on pages 18 to 30 form part of these FiDaneial Statements

Page 16
SOUTHAMPTON MENCAP
(A COMPANY LIMITED BY GUARANfEE)
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Note
FIXED ASSETS
Tangible assets
Investments
12
13
300,404
314,686
310,994
155,300
TOTAL FIXED ASSETS
615.090
466294
CURRENf ASSETS
Debtors
Cash at bank and in hand
14
20,849
341,633
33,906
512,041
TOTAL CURRENT ASSETS
362,482
545,947
LIABILITIES
Creditors.. Amounts falling due
WAthin one year
15
22.154
36210
NET CURRENT ASSETS
340,328
509,737
TOTAL ASSETS LESS CURRENT
LIABILITIESINET ASSETS
17
£955,418
£976,031
THE FUTIDS OF THE CHARrrABLE
COMPAKY
Unrestricted income fimds
18
955,418
976,031
TOTAL CHAIUTABLE COMPANY FUNDS
£955,418
£976,031
In approving these Financial Statements as directors of the company, we hereby confinn the
folAowAn8:
For the year in question the company was entitled to exemption under section 477 of the
Companies Act 2006 relating to small companies.
Directr)rs' Responsibilities
The members have not required the company to obtsin an audit for Éts accounts for the
year in question in accordance with section 476.
The directoLE acknowledge their responsibilities for complying with the requirements of
the Act with respect to accounting records and the preparation of accounts.

Page 17
SOUTHAMPTON MENCAP
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SBEET
(CONTINUED)
AS AT 31 DECEMBER 2023
The trustees have prepared these Financial Ststements in accordance with the special provisions of
Part 15 of the Companies Act relating to small companies and constitute the annual Financial
Statements required by the Companies Act 2006 and aT¢ for circulation to m¢mbers of the charitable
company.
Approved by the trustees on 11 June 2024 and signed on their behalf by:
MRS J STRE
CHAIR
L STREVENS
TREASURER
Registsred Company Number: 04990720
The notes on page5 18 to 30 fonn part of these Financial Ststements

Page 18
SOUTHAMPTON MENCAP
(A COMPANY LIMITED BY GUAJiAwfEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023
ACCOUNTING POLICIES
Charity Infornation
Southampton Mencap is a chaTitable company established under its Memorandum and Articles
of Association and registered with the Charity Commission and Companies House in England
and Wales. The principal address is 187A Portswood Road, Southampton, SOI 7 2NF. The
charitsble company is a public benefit entity.
The principal accounting policies adopted, judgements and key sources of estin￿tion
uncertainty in the preparation of the Financial Statements are as follows:
(a) Basis of Preparation
The Financia] Statements have been prepared in accordance with Accounting and
Reporting by Charities: Ststement of Recommended Practice applicable to chorities
Preparing their Financial Statements in ae¢ordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP (FRS 102)),
the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102)
and the Companies Act 2006.
Assets and liabilities are initially recognised at historical cost or transaction value unless
otherwise stated in the relevant ￿Counting policy note(s).
The Financial Statements are prepared in sterlin89 which is the functional currency of the
charitable company. Monetary amounts are rounded to th¢ n¢arest £.
(b) PrtpAration of the Accounts on a Going Concern Basis
The trustees have prepared the Financial Slatements on a going concern basis.
(¢) Income
All income is included in the Statement of Financial Activities when the charitable
Company is entitled to the income and the amount can be quantified with reasonable
accuracy. Th¢ following specific policies are applied to particular categories of income:
Donations and legacies are received by way of grants. donations, legacies and gifts
and is included in full in the Statement of Financial Activities when receivable.
Grants, where entitl¢ment is not conditional on the delivery of a specific
perf0m￿]ce by the charitable company* are recognised when the charitsble
company becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the cknitable company
where this can be quantified. The value of 5¢rvices provided by volunteers has not
been included in the Financial Statsments.
Investsnent income is included when receivable.
Income from charitable trading activity is accounted for when earned.
Income from grants. where related to perforn]ance and specific deliverables, is
accounted for as the charitable company eams the right to consideration by its
perfornw)ce.

Page 19
SOUTHAMPTON MENCAP
(A COMPANY LIMITED BY GUARAwfEE)
NOTES TO THE FINANCIAL STATEMENTS
(coNriNUED)
FOR THE YEAR ENDED
31 DECEMBER 2023
Accou￿riNG POLICIES (CONfiNUED)
(d) Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure
includes VAT ￿ the cR￿ltable company is not VAT registefftl and is reprted as part of
the expenditure to vA)ich it relates.
Costs of raising funds comprise the costs &￿lated with attwting voluntary income and
the costs of trading for fimdraising PUTEK)SCS.
Expenditure on charitsble activities compTises those Costs incurred by the charitable
company in the delivery of its activities and services for its beneficiaries. It includes both
costs that can be allo￿ a1￿ctlY to such aclivities and those costs of an indirect nature
necessary to support them.
Support costs are those fimctions that assist the work of the ch￿￿table company but th)
not directly undertake the charltsble activities. These costs have been allocated b¢tween
the expenditure Categories of the Statement of Financial Activities on a basis designed to
reflect the use of the resource and are apportioneAI on an appropriate basi4 eg floor area
per capita 01 estimated usage.
Governance costs include those costs associated v4ith meeting the constitutional and
statutory requirements of the chaTitable company and includes the audit fees and costs
linked to the strategic management of the charitable company.
(¢) Operating Leases
The charitable company classifies the lease of property as an opeTating l¢ase. The rental
payments are charged to the Income and Exwiditure Account when due.
{fj Fixed Assets
Tangible fixed a&sets (excluding investments) are stated at cost le&$ accumulated
depreciation. The costs of minor additions or those costing below £500 are not
capitaiised. Depreciation is provided at rates calculated to ￿)te-Off the cost of each asset
over its expected Use￿ life as follows:
Asset Life
5(YIO years
5 years
Redwing balance
Rate
21100/0
Frechold land and buildings
Computer equipment
Motor vehicles
2￿/0
Invesknents held as fixed awts are revalued at mid.market value * the Balance Sheet
date and the gain or loss taken to the Statement of Financial Activities.

Page 20
SOUTHAMPTON MENCAP
(A COMPANY LIMITED BY GUARATITEE)
NOTES TO THE FINAIYCIAL STATEMENTS
{CONTINUED)
FOR THE YEAR ENDED
31 DECEMBER 2023
ACCOUNTING POLICIES (CONTINUED)
(g) Debtors
Trade and other debtors are r¢cognised at th¢ s¢ttl¢m¢nt amount due. Prepayments are
valued at the 8mount prepaid.
(h) Casb at Bank and in Hand
Cash at bank and cash in hand includes c&sh and short terrn highly liquid inveslments
with a short maturity of three months or less from the date of acquisition or owiing of
the deposit or simiEar account.
(i) Creditors and Provisions
Creditors and provisions are recognised where the charitable company has a present
obligation resulting from a past event that will probably result in the transfer of funds to
a third paty and the amount due to settle the obligation can be measured or estimated
reliably. Creditors and provisions are nom￿llY recognised at their settlemenl amounL
(i) Pensions
The charitable company does not operate its own pension scheme. Pension payments are
contributed on bel￿f of members of staff who are enroll¢d in the NEST pension auto
enroltnent scherne.
(k) Taxation
The charitable company is exempt from Corporation Tax on its charitable activities.
(l) Donated Serviees
Donated services and facilities are included at the valu¢ to the charitable company where
tbis can be quantified.
(m) Fund A¢¢ollnting
Unrestricted fimds are general fijnds available for use at the discretion of the trust￿ in
furtherance of the general objectives of the charitable company.
Designated fimds are unrestricted fi￿d$ earnwked by the trustees from time to time for
particular projects or purposes. They not in any way restricted and any surplus or
deficit will be transferred to/from the general funds when the designated fund is closed.
Restricted funds are subject to specific restrictions on th¢ir expenditure imposed by the
donor or through the ternis of an appe￿.
The purpose and use of designaied and restricted funds are set out in the notes to the
Financial Statements.

Page 21
SOUTHAMvfoN MEIYCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTLS TO THE FtNANCIAL STATEMEKrs
{CONfINUED)
FOR TItE YEAR E]￿ED
31 DECEMBER 2023
ACCOUNTING POLICIES (CONTINUED)
(n) Financial Instruments
The charitsble company only bas financial assets and financial liabilities of a kind tbat
qualify as basic fmanciaE instruments. Basic financial instruments are initially recognised
at transaction value and subsequently measured at their settlement value with the
exception of bank loans which are subwuently measured at amortised cost using the
effective interest method.
(o) Signifieant Judgements and Estimat
Preparation of the Financial Ststements may r4uire ITUStees to make significant
judgements and estimates. Ther¢ no items in the Financial Statements where
judgements and estimates would have a significant effect on amounts recognised in the
Financial Statements.
DONATIONS AIYD LEGACILS
2023
Unrestricted Total
Funds
Fullds
2022
Tolal
Funds
Donations
Gift Aid
4.777
734
4,777
734
4219
115
£5.511
£5.51]
£4,334
In 2022 the donations and legacies received of £4J34 were UDrestricted. There were no donated
s¢rvices and facilities receivable which could be quantified in the year (2022 - £nil).

Page 22
soirrHAMPTON MENCAP
(A COMPANY LIMrrED BY GUARANfEE)
OTESTO THE FINAIYCIAL STATEMENTS
(CONfll¥uED)
FOR THE YEAR ENDED
31 DECEMBER 2023
CHARThABLE ACTIvrriEs
2023
Unrestricted Total
Funds
Fund5
2022
Total
Funds
Grants
Service provision
Parental contributions
Day services
Sundry income
2,500
125,030 125,030 416,395
17,657
17.657
15,928
216.506 216,506 205,677
557
557
£359.750 £359,750 £641.348
The Clwitable company has entered into service agreement Contracts with government bodies
and local authorities to provide the various services and specific deliverables that the charitable
ompany provide&
The income received from charitable activities is split across the cl)aTitable company's key
activities as follow5:
2023
2022
Service provision and supw)rt
Leisure clubs
353,872 636,227
5,878
5,121
£359.750 £641,348
In 2022 thc income from clMritable aclivities of £677258 was unrestricteiL
OTHER TRADING AcfiviTIES
2023
Unr&%trieted Total
Funds
Funds
2022
Total
Funds
Fundraising activities
£3,917
£3,917
£1.086
In 2022 the incom¢ received froD] other trading activities of £1.086 was unrestricted.

Page 23
SOUTHAMPTON MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
(CONTINUED)
FOR THE YEAR ENDED
31 DECEMBER 2023
IIWESTMEIYT INCOME
2023
Unrestrieted Total
Funds
Funds
2022
Total
FuDds
Interest on deposit accounts
£3,331
£3,331
£63
In 2022 the investment income of £63 was unrestricted,
ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
Serviee
Provision
Leisure
& Support Clubs
2023
Total
Funds
2022
Total
Funds
Staff costs
Service provision
Publicity
Recruitment and training
Travel, tran5POrt and motor
Volunteers, ¢xpeDses
Activities
Ingredients
Resour¢¢s
Bad debts
Support costs
Governance costs
285,721
22.307
294
1,768
2,849
259
587
2.460
602
5,255
46,866
21,944
10,352 296,073 453,236
22,307 100,779
6,254
3,524
2,883
730
1,661
1,673
1,086
1,768
2.849
259
1,258
2,460
621
5,462
46,921
75,222
21,944 32,916
671
19
207
55
Total
£390,912 £11,304 £402,216 £679,964
The expenditure on Charitable activities in 2023 of £402,216 (2022 - £679,964) were
unrestricted fimds.

Page 24
sotrrHAMPTON MEIYCAP
(A co￿PANy LIMITED BY GUARANTEE)
NOTESTO THE FINANCIAL STATEMENTS
(C0Kr￿1ED)
FOR THE YEAR ENDED
31 DECEMBER 2023
ANALYSIS OF GOVERNANCE AND SUPPORT COSTS
The charitsble company identifies the costs of its support functions. It then identifies those
costs which relate to the governance function. Having identified its governance costs, the
remaining support costs together With the governance costs are apFrt)rtioned between the two
key charitable aetivities undertaken (see note 6) in the year. Refer to the tsble below for the
basis for aP￿rtiOnMent and the analysis of suptK>rt and govenjance costs.
General Governance
Support
Function
Basis of
Apportionment
Total
Premises
GeneTal Office
Affiliation fee and licence
Equipment and consumables
Bank charges
Disclosure and barring service
Depreciation
IDde￿ndellt Exarniner's f¢e
Staff costs
Publicity
Recruilment and training
Travel. traDSPOrt and motor
14,199
16.532
794
747
870
14.946
17.402
794
5.046
176
114
10.590
3.700
15,583
52
312
150
Usage
Usage
Transactions
Usage
Transactions
Usage
Usage
Governance
Governance
Governance
Governance
Governance
176
114
10,060
530
3.700
15583
52
312
150
£46,921
£21.944
£68,865
NET INCOME FOR THE YEAR
This is stated after charging:
2023
2022
Depreciation
£10,590 £11240

Page 25
SOUTHAMPTON MENCAP
(A COMPANY LI￿llTED BY GUARANTEE)
NOTES TO THE FJNANCIAL STATEMENTS
(COIYTINUED)
FOR THE YEAR ENDED
31 DECEMBER 2023
AIYALYSIS OF STAFF COSTS, STAFF NUMBERS, TRUSTEE REMUNERATION
AND EXPENSES AND THE COST OF KEY MANAGEMENT PERSONNEL
Staff Costs
Staff LY)sts were as follows:
2023
2022
Salaries and wages
Social Security costs
Pension costs (Auto Enro]ment)
290,646 440,001
16,197
29,326
4,813
7,763
£311,656 £477,090
No employee receiveAI emolwnents of £60,000 or more in this year or the previous year.
Staff Numbe
The average number of employees during the year was as follows:
2023
2022
Service provision
Day services
Mencap clubs
Governance
16.2

Page 26
SOUTHAMPTON MENCAP
(A COMPANY LIMITED BY GUAIi4NTEE)
NOTES TO THE FINANCIAL STATEMENTS
(CONTINUED)
FOR THE YEAR ENDED
31 DECEMBER2023
ANALYSIS OF STAFF COSTS, STAJF NUMBERS, TRUSTEE REMUNERATION
AND EXPENSES AND THE COST OF KEY MANAGEMENT PERSONNEL
(CONTINUED)
Volunteers
50 volunteers contributing hours of unpaid support has greatEy enhanced the Work of the
company.
Trustees, Remuneration and Expenses
No r¢mun¢ration was payable to any trustee in their role as trLthe or lo any persons known to
be Comiectsd with any of them during the year (2022 - £nil).
During the year ended 31 December 2023, there were no payments for servic¢5 PTovided in
relation to other activities carried out on behalf of Southampton M¢ncap (2022 - £nil).
No Teimbursement of expenses has been made to any of the tn￿teeS in respect of the year
(2022 - £nil).
Employee Benefits
The employee b¢nefits of the key management personnel totsl £1.312 (2022 - £1288).
10. RELATED PARTIES
Southampton Mencap is affiliated as an independent organisation to Royal Mencap Society.
w￿ch assists local societies by a network of County based staff.
11. TAXATION
As a registered charity, Southampton Mencap is exempt from tax on income and gains under
Section 478 of the Corylration T&xes Act 2010 by reason of its charitable objects and activities.

Page 27
SOUTHAMIryON MENCAP
(A COMPANY LIMITED BY GUARANfEE)
NOTLS TO THE FINANCIAL STATEMENTS
(CONTINUED)
FOR THE YEAR ENDED
31 DECEMBER 2023
12. TANGIBLE FIXED A&SETS
Freehold
IAnd & Computer Motor
Buildings Equipment Vehicles
Total
At Cost or Valuatio
At l January 2023
373.428
19J41
16245 409,014
At 31 December 2023
373,428
19,341
16.245 409,014
Depreciation
At l January 2023
ChaTg¢ for the year
77.999
6,806
16,772
1.185
3249
2,599
98.020
10.590
At 31 December 2023
84,805
17,957
5,848 108,610
Net Book Valu
At 31 December 2023
£288,623
£1,384 £10,397 £300,404
At 31 December 2022
£295.429
£2,569 £12,996 £310,994
13. llYVESTMENfS
2023
2022
At Market Vallle
Charifund Unit Tntsts
£314.686 £155,300
Movements in the Yar
At l January 2023
Additions
Net unrealised invesknent goin￿ooSSeS)
155.300 155.614
150.1)00
9.386
(314)
At 31 December 2023
£314.686 £155,300

Page 28
SOUTHAMPTON MENCAP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
(CONTINUED)
FOR THE YEAR ENDED
31 DECEKBER 2023
13. ￿NVEsT￿￿Ks (CONfIpiuED)
The historical cost to the charitable company of the Charifimd
Unit Trust investment held at 31 December is
£208,481 £58,481
Investsnents are held in accordance with trustees, powers.
14. DEBTORS
2023
2022
Trade debtors
Prepayments
15,585
5,264
29,044
4,862
£20,849 £33,906
IS. CREDITORS: Amounts falling due within one year
2023
2022
Trade creditors
PAYE
Accn￿lS
558
10,403
7.911
17,896
21,596
£22,154 £36.210
16. FINAIYCIAL INSTRUMENTS
Financial instnjments measured at amortised cost comprise the following:
2023
2022
Financial assets that are debt instruments
Financial liabilities that are debt instrum¢nts
15,585
558
29,044
18,314

Page 29
soirrHAMPTON MENCAP
(A COMPANY LIMITED BY GUARANfEE)
NOTES TO THE FINANCIAL STATEMENTS
{CONTINUED)
FOR THE YEAR ENDED
31 DECEMBER 2023
17. ANALYSIS OF NET ASSETS BETWEEN FUNDS
General
2023
Unrestrieted Designated Total
Funds
Funds
Funds
2022
Total
Funds
Tangible f￿ed assets
Investrnents
Current assets
Current liabilities
300,404
314,686
307,482
(22,154)
300,404 310,994
314.686 155,300
362.482 545,947
(22,1 $4) (36,210)
55,000
Net Assets at 31 Deeember 2023
£900,418 £55,000
£955.418 £976,031
18. ANALYSIS OF CHARITABLE FUNDS
At
Incoming Outgofing GAID OD
At
01.01,23 Resources Resources lDvestment 31.12.23
Anatysis of Movements in
Unrestricted Funds
General Fund
Designated Fund:
- Building Fund
- Employment Fund
921,031
372,509 402.508
9,386 900.418
30,000
25,000
30,000
25,000
Total Unrestricted
Funds
976,031
372,509 402.508
9,386 955,418
Total Funds
£976.031
£372,509 £402,508 £9,386 £955,418

Pag¢ 30
SOUTHAMpfoN MENCAP
(A COMPANY IJMITED BY GUARANTEE)
NOTES TO THE FII¥ANCIAL STATEMENTS
(CONTINUED)
FOR THE YEAR ENDED
31 DECEMBER 2023
18. ANALYSIS OF CHARITABLE FUNDS (CONTINUED)
Unrestrieted Funds
eneral Fun
These are fijnds which the cknitable company is free to use in accordance with the charitable
objects.
ted Funds
The trustees can designate unresthcted funds for a particular puryk)se.
The Building Fund is a fund which the charitable company has set aside for the maintenance
and refUrbishn￿it of its property 187A Portswood Roa4 Southampton.
The Employment Fund is a fund which the charitable company has set &8ide to fund future staff
Restricted Funds
These are funds which th¢ ¢haritable company can only spend on a pwpose deterniined by the
ternls on which the fund is received.
19. RELATED PARTY TRANSAcfioNS
There were no related party transactions arising in the year lo 31 December 2023 (2022 - £nil).
20. AFFILIATION
The ¢baritable company is affill￿ed to the national Organi￿lon. Royal Mencap Society.
21. LEGAL STATUS OF THE CHARITABLE COMPANY
The Ch￿Itable ￿MpanY is a company limited by guardntee and has no share wiial. The
liability of each member in the event of winding-up is ]imited to £1.