SOUTHAMPTON MENCAP (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 COMPANY NUMBER: 04990720 CHARITY NUMBER: 1103691
SOUTHAMPTON MENCAP (A COMPANY LIIMITED BY GUARANTEE) FINANCIAL STATEMEII'TS FOR THE YEAR EIYDED 31 DECEMBER 2024 Contents Pages Report of the Trustees Independent Examiner's Report Statement of Financial Activities 13 Balance Sheet 14-15 Notes to the Financial Statements 16-28 THE FOLLOWING PAGES ARE FOR MANAGEMENT PURPOSES ONLY: Detailed Income and Expenditure Account 29-31
Page I SOUTHAMPTON MENCAP (A COMPANY LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEIIIBER 2024 The trustees are pleased to present their annual trustees, Teport together with the unaudited Financial Statements of the charitable company for the year ending 31 December 2024, which are also prepared to meet the requirements for a directors. report and Financial Statements for Companies Act purposes. The Financial Statements COEnply with the Charities Act 2011, the Companies Act 2006, the Memormdum and Articles of Association and Accounting and Reprting by Charities: Statement of Recommended Practice applicable to charities prepIng their Financial Staternctjts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). REFERENCE AND ADMINISTRATIVE INFORMATION Charity Name: Southampton Mencap Registered Charity Number 1103691 Registered Company Iyumber: 04990720 Registered Office and Operational Address: 187A Portswood Road Southampton S017 2NF TRUSTEE DIRECTORS The trustees are the dir¢ctors of the chaTitable company for the pUoSe of company law and are its trustees for the purpose of charity law. The trustees who served the charitable company during the year and sinee the year end as follows: Hilary Linssen Brian Strevens Diane Bernstein Clare Mar-molinero Daniel Mar-molinero Heidi Oldrey Kathryn Rankin Lisa Stead J¢nnif¢r Strevens Chair Treasurer Appointed 14.10.24 Appointed 13.08.24 KEY IIND SENIOR MANAGEMENT Alexandra Iles
Page 2 SOUTHAMvfoN MENCAP (A COMPANY LIMtTED BY GUARANTEE) REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 OUR ADVISORS Independent Examiner: Abraham & Dobell 230 Shirley Road Southampton S015 3HR Bankers: HSBC plc 55 Above Bar Street Southampton S014 7DZ Investment Managers: M & G Investments PO Box 9038 Chelmsford CM99 2XF OBJECTIVES AND ACTIVITIES A srnall, local charity With big ambitions. specialising in truly relevant support and with clear objectives that focus on the needs of our users and their family carers. Misslon Statement We believe that everyone wilh a learning disability should hove the ritrht to choice. opporlunity and respeGt- whatever their age or disability. We aL¥o believe thai supportfor ihefamilies ofpeople with a learning disability is vital to achieving our vision. The strategies employed to achieve the charity's objectives for the benefit of people with a learning disability alld their family carers are to: Respond to needs of our client group in a flexible and appropriate manner and support them to have short breaks from each other. Deliver inforn]ation which is timely, appropriate and up-to-date. Raise awareness to their rights by jointly working with others who share our goals in making a difference. Encourage participation of more people to get involved and have a say in the futlre planning of the charitable company. Repiesent views so that learning disability issues are taken into consideration at all levels. Support family caTers 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 fimds to support OUT existing services and develop new initiatives.
Page 3 SOUTHAMPTON MENCAP (A COMPANY LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 DECEIMBER 2024 OBJECTIVES AND ACTIVITIES (CONTINUED) Public Benefit Statement All of our activities are undertaken to further OUT charitable purposes for the public benefit. In shaping our objectives and planning our activities, the trustees have considered the Charity Commission, s guidance on public benefit, including the guidance 'Public Benefit: Running a Charity (PB2)'. ACHIEVEMEIYTS AI¥D PERFORMANCE Southampton Mencap exists to provide advice and practical support for our members, their farnilies and carers and to campaign to ensure that their views are represented. We participate in strategic panels and partnerships within healt education and social care and are represented on the Learning Disability Partnership Board. where appropriate advice and inforniation or support in the fonn of advocacy is available to parents and carers. Social Activities Southampton M¢Dcap Club3 hav¢ fonn¢d part of our core offer since the beginning. The organisation recognises the importance for children. young people and adults with learning disabilities to havc opportunities to engage in fun and affordable activities alongside their 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 incomes subscription fecs have been kept to a minimum. Social Activities for Adults 18+ Activities Rn the form of social clubs are available for adults offering a shorter session in a relaxed environment. There are 3 clubs based at the Centre running on a fortnightly basis grouped by age. Each offers a variety of social programmes, with activities chosen by members where they can meet, make new friends or sustain longstanding relationships often developed from childhood. Livewire 18 (6.30pm-9pm on alternate Wednesdays) 23 sessions, 57.5 hours were delivered. The number of club members stayed constant at 14 during the year. Livewire 25 (6.30pm-9pm on alternate Wednesdays) 23 sessions, 57.5 hours were delivered. The number of club members rose from 17 to 19 during the year. Adult Gateway (1.30ptn4pm on alternate Saturdays) 22 sessions, 55 hours were delivered. The number of club members fell slightly from 15 to 13 during the year.
Page 4 SOUT11AlPT0N MENCAP (A COMPAIYY LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR EfrfDED 31 DECEMBER2024 ACHIEVEMENfs AND PERFORMANCE (CONTINUED) Social Activities (Continued) Fairplay Saturday Clubs and Holiday Sehemes These are care and play based activities for 5-18-year-olds and filnded through Southampton City Council's short breaks framework. Eligibility is based on childrenlyoung people's status as mernber of the Buzz Network. These activities are also open to Jigsaw Members. Tbe Fairplay Saturday Clubs rneet every other Saturday - Fairplay Juniors meet 9.30am -1pm and Fairplay Teens meet (2pm-5.30pm). Both clubs delivered 18 s¢ssions or 63 hours of support. At the end of the year, there were 8 members attending the Junior Club and 7 members attending the Teen Club. The Holiday Scheme operates during tbe sehool holiday& In half ternis we rLm two mixed age days and over Easter and the Summer we run four mixed age days each week. Members tend to access both Saturday clubs and holiday schemes, though there are a small nurtLber who only access one of th¢s¢ options. Activiti¢s include sensory based play, music, arts and CTafts, physical play and imaginative play. Volunteers are an important part of staffing levels, where I". I support is needed as this can leave other children with lower support needs wanting more engagement with aduLt staff. volunteers are invaluable in helping these childr. During the year, the Fairplay holiday schemes delivered 34 sessions or 255 hours. 25 children attended the schemes with an average attendance per day of 10. DAY Service Enteryrises and Opportunities The Mencap Centre offers weekday opportunities from 9:30 am to 4:30 pm for individuals aged 18 and above with learning disabilities offering a unique ¢xperience b&ged on individual preferences and interests. Led by an experienced staff team, the prograrnme facilitates continued learning, acquisition of practical work skills, and a deeper und¢rstsnding of the world for participants, empowering them to contribute to their communities. Additional benefits include improved cornmunication, stayino active, understanding health arAd safety. reducing isolation. and all¢viates the pressure on carers. Currently, the programme offers 15 places per day spread across six sessions, including two groups on Tuesdays. At the end of December. the service provided 68 out of an available 87 places per week, spread across the different services.
Page 5 SOUTHAMvfoN MENCAP (A COMI PANY LIMrfED BY GUARknNTEE) REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 ACHIEVEMENTS AND PERFORMANCE (COIYTINUED) Day Scrvice EnterprAses and Opportunities (Continued) Monday Handycrafts Activities are craftlart based and include upcycling various products which are used around the Centre. (14120 places filled) Tuesday 02F and Thursday 02F offer a programme of continued learning which develop and improve IT, numeracy and literacy skills. In addition, members engage in campaigns on issues of significant relevance to them and through this participate in several related community projects. (23132 places filled) Bakery down the Lan¢ is open to the public on Thursday afternoons and enables participants from the 02F group to learn a range of hospitality skills, including customer service and health and hygiene skills. Tuesday IVIG & M TUDS 21on8side the 02F group offering its memher.% a chance to participate in a range of r¢pair, garden and maintenance work. Their work has evolved from small scale repair work around the centr4 to maintaining several private gardens. (8112 plac¢s filled) Wednesday Makers & Bakers 0Up is dedicated to creating home baked goods. Participants develop skills in producing quality products at realistic and affordable prices which can be promoted to the public. The leader ensures each receive training and support in food handling, hygiene and presentation. This group provide the goods needed for Bakery down the Lane. {8112 places filled) Friday Home Kitchen promotes a practical and holistic approach in enabling participants to live and eat hethilY. The group is taught to adopt healthier lifestyles, including exercise and making healthy food choices. In addition, th¢ group supports the Bakers Group in making sure that there are sufficient supplies available to meet customer orders. (15115 places filled) Transport The Mencap offers 5 places each day to members accessing the day service programme, to and from the Centre. The car is at full capacity for 3 days each weeL with a total of 6 members benefitting across the week from this reliable service. The majority are funded through adult social care. (42150 available journeys filled) Carers Meetings take place usually where there is a need to address specific cElengeS faced by carers and their loved ones. Taking place at the Centre, the last 2 meetings have focussed on the topic of dementia and the pathways available to people with learning disabilities. On average 12 carers, supported by 6 prof¢ssionals, attended. In addition, we have supported carers with a respite campaign in the city.
Page 6 SOUTHAMPTON MENCAP (A COMPANY LIMITED BY GUAIL4NTEE) REPORT OF THE TRUSTEES (coNriNUED) FOR THE YEAR ENDED 31 DECEMBER 2024 ACHIEVEMENTS AND PERFORMANCE (CONfINUED) Day Service Enterprises and Opportunities (Continued) Carers Meetings (Continued) We continue to participate in meetings across the city to ensure that the voice of carers of pcople with learning disabilities and their carers is conveyed. We also actively seek people who are willing to directly get involved in local forums and steering groups. Staff have attended 40 meetings relating to carers and people with learning disabilities. as well as some debating local community issues and their potential impact on this client 0up. Advice and Support A vital element of our work is in providing inforniation, advice and guidance to our members, their families, carers and interested organisations OT individuals, either face to face, by phone or via email. During the last year we published 3 copies of our I£arning Disability News newsletter distributed to over 200 people within our organisation and emailed to a fvrther 200. The newsletter raises awareness of our work, local and national topical issues 2nd practical day-to-day infnrniatinn about our services. Website and Social Media We continue to develop our online presence recognising that this is a good tool for reaching those who can benefit from our services, with this area steadily growing. We provide regular social media updates (1.2k followers) which spotlight groups and individuals. We also take steps to ensure that our website is relevant and up to date. Volunteer Support Volunteers are important to our work and are greatly appreciated. Through ongoing support, they are encouraged to share any special skills they have. Currently we benefit from 23 active volunteers who support across our range of services or act as trustees. Between them they provided over 1,300 hours of support during year. FINANCIAL REVtEW In the year to 31 December 2024, the charitable company incurred a deficit of £(17,528) (2023 £(29,999}). This was reduced by an unrealised gain on the charitable company's investments of £28,349 (2023 - £9,386). Overall. therefore. the charitable company incurred a net movement in funds surplus of £10.821 in the year to 31 December 2024 compared to g20,613) in the year to 31 December 2023.
Page 7 SOUTHAMPTON MENCAP (A COMPANY LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (COIYTINUED) FOR THE YEAR ENDED 31 DECEIWIBER 2024 FINANCIAL REVIEW (CONTINUED) Principal Funding Sources All income received by the organisation is used solely for the benefit of local children. young people and adults with a learning disability and their families or carers. Our principal source of funding is Southampton City Council. The FairPlay Servlce is fimded through a grant from SCC. The Day Services are funded through Personal Budgets to the clients and paid either by Direct Payments to the clients or via SCC. Hampshire or NHS. Donations and fimdraising frorn local organisations and Èndividuals help with funding the other activities. Investment Powers and Policy The trustees have considered the most appropriate policy for inv¢sting funds and have found that depo8lt. 2ce.oiintq 2nd C.harifund lJnit Trust units meet their requirements. Reserves Policy alld Going Concern The trustees have established a policy whereby the unrestricted funds, not comtnitted 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 current activities of the charitable company in the event of a significant drop in fimding. The trustees are of the view that the charitable company is a going concern. PLANS FOR FUTURE PERIODS A five-year Business Strategy (2024-2028) has been approved and is being implemented. Alongside this exists an action plan with a breakdown of how we will achieve these. This is monttored and reviewed regularly by trustees and the CEO. The following are amongst the key priorities for 202512026. Continually improve our services to both retain cutrent users and achieve full capacity within our day servic¢s and social activities. Improve our on-line presence. Increase income-generation tl]rough fi-raISing activities, applying for grants to develop services which fill identified uJ]met needs. as well as tendering for those which align with the organisation's mission and ethos.
Page 8 SOUTHAMPTON MENCAP (A COMPANY LIMITED BY GUARAIYTEE) REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 PLANS FOR FUTURE PEIUODS (CONTINUED) Be clear about everything w¢ do to support people of all ages with learning disabilities and their familieslcarers, e.g. provide direct services. campaign. advocate. offer relevant advice and information and disscminate relevant infornMtion from others. Produce at least 3 editions of Learning Disability News and share widely with interested individuals. Maintatn the Mencap Centre to ensure that it is fit for purtK)se. Regularly consult with our client group to identify gaps in services. Remain infornied on both national and local policy by representing the needs of our client group at relevant boards, forums and steering groups. STRUCTURE, GOVERNANCE AJND MANAGEMENT Governing Document Southampton Mcncap is a Charitable company limited by guarantee. incorporated on l O December 2003 and registered &$ a charity on I l May 2004. The charitable company, previously registered as Southampton Society for Mentally 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. Recruitment and Appointment of Trustees The directors of the charitable company are also trustees for the purpose of C]ltY law. Owing to the specialised work of the charlty a broad range of skills is required amongst trustees. Those currently on the board bring a MIxre of skills, including educatio social care, personnel as well as sotne with lived experiences. A recent audit has highlighted the need to fiher recruit trustees with legal and fmancial backgrounds. Interested people are usually nominated at the AGM and elected at the first meeting following this Trustee Induetion and Training A programme of visits to Southampton Mencap activities and discussions with key staff and honorary officers is arranged for new recruits. They are introduced to policies and procedures of the charitable company and current guidance leallets foi trustees issued by the Charity Commission. Risk Management The trustees have conducted their own review of the major risks to which the charitable company is exposed and have estsblished systems accordingly. These pmcedures are periodically reviewed to ensure they still meet the needs of the charitsble company.
Page 9 SOUTHAMvfoN MENCAP (A COMPANY LIMtTED BY GUARANTEE) REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 STRUCTURE, GOVERNANCE AND MAIYAGEMENT (CONTINUED) Orgallisational Structure The board of trustees meets at least quarterly to monitor the PTogress of the charitable company against its plans and budgets. Its perfomiance against key perfonnance indicators is measured particularly in relation to contract specifications. To tnaintain feedback and participation from users, volunteers and staff groups, feedback and involvement is sought Related Parties and Co-operation with Other Orgallisations Southatnpton Mencap is affiliated as an independent organisation to Royal Mencap Society and is one of 400 gioups across the UK responding to local needs within their communities. Key Management and Personnel Remuneration The directors consider the trustees of the charitable company and the senioT management team comprise the key management persomiel of the charitable company in charge of directing and controlling, running and operating the charitable company on a day to day basis. All directors give of their time freely and no director received Temuneration in the year. The pay of the senior staff is reviewed regularly by the trustees and any increments are dependent upon perforniance of the individual staff member concerne.d 2nd the charitable company as a whole. TRUSTEES, RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS The charitable company's trustees (who are also the directors of Southampton Mencap for the purposes of company law) are responsible for preparing the annual Report of the Trustees and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charitable company trustees to prepare Financial Statements for each financial y¢ar. Under company law the trustees must not approve the Financial Statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period. In preparing these Financial Statements, the tNstees are required to: select suitable accounting policies and apply them consistently" observe the methods and principles in the Charities SORP (FRS 102). make judgements and estimates that are reasonable and prudent" state whether applicable UK accounting standards have been followed. subject to any rnaterial departures disclosed and explained in the Financial Statements. and prepare the Financial Staternents on a going concern basis unless it is inappropriate to presum¢ that the charitable company will continue in business.
Page 10 SOUTHAMPTON IktENCAP (A COMPANY LIMITED BY GUARANfEE) REPORT OF THE TRUSTEES (COIYTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 TRUSTEES, RESPONSIBILrrIES IN RELATION TO THE FINANCIAL STATEMEI¥TS (CONTINUED) The trustees are responsible for keeping Proper accounting records which disclose with reasonable accuracy at any tim¢ the financial position of the charitable company and to enable them to ensure that the Financial Statements comply with the Companies Act 2006. They are also responsible for safeguarding the &ssets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are resEx)nsible for the maintenance and integrity of the corporate and financial inf0mtion included on the cbaritable company's web5Rte. Legislation in the United Kingdom governing the preparation and dissemination of Financial Statements may differ from legislation in other jurisdictions. INDEPENDENT EXAMINERS Following a review of the charitable company's ongoing statutory and accounting requirements, the charity h&8 decided to appoint new Independent bxaminers for the Y ended 31 December 2025. SMALL COMPANY PROVISIONS This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies, exemption under the Companies Act 2006. Approved by the Board of Trustees on 3 June 2025 and signed on its behalf by: H LINSSEIY CHAIR STREVEINS TREASURER
Page 11 INDEPENDENT EXAttNER's REPORT TO THE TRUSTEES OF SOUTHAMPTOIY MENCAP (A COMPANY LIMITED BY GUARANfEE) FOR THE YEAR ENDED 31 DECEMBER 2024 I report to the charitable company's trustees on my examination of the accounts of the charitable company for the year ended 31 December 2024, which are set out on pages 14 to 31. RESPONSIBILITIES AND BASIS OF REPORT As the charity trustees of the company (and also to ditectors for the puryoses 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 satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company's accounts carricd out under section 145 of the Charities Act 2011 (the 201 l Act). In carrying out my examination I have followed the Directions given by The Charity Commission under section 145(5)(b) of the 2011 Act. INDEPENDENT EXAMINER'S STATEMENT 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 confwm tl]at l 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. I confllm that no material matters have come to my attention, in Connection with the exajnination. giving me 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 accounts do not Comply with the accounting requirements of section 396 of the 2006 Act, other than any requirement that the accounts give a 'true and fair view. which is not a matter considered as part of an ind¢pendent examinatio or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
Page 12 INDEPENDENT EXAMINERIS REPORT (COITrTIINUED) TO THE TRUSTEES OF SOUTHIIMPTON MENCAP (A COMPANY LIMITED BY GUARANfEE) FOR THE YEAR ENDED 31 DECEMBER 2024 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 ACCOUNTAIYTS IN ENGLAND & WALES 21n 8hirley Rnad Southampton S015 3HR 3 June 2025
Page 13 SOUTHAMPTON MENCAP (A COMPANY LIMITED BY GUARANTEE) STATEMENf OF FINANCIAL ACTIvrrIES NCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR TIIE YEIIR EINDED 31 DECEMBER 2024 2024 Unrestricted Total Funds Funds 2023 Total Funds Note INCOME Donations and legacies Charitable activities Other trading activilies Investment income 29.170 308.516 8.157 29,170 5,511 308,516 359,750 8.157 3,917 4,644 3,331 TOTAL INCOME 350,487 350,487 372.509 EXPENDITURE Raising fldS Charitable activities 710 367,305 710 292 367,305 402216 TOTAL EXPENDITURE 368,015 368,015 402,508 NET INCOME BEFOBE NET GAINS ON INVESTMENTS (17,528) (17.528) (29,999) Net gains on investments 13 28.349 28,349 9,386 NET INCOME FOR THE YEARIryET MOVEMENT IN FUNDS FOR THE YEAR 10,821 10,821 (20,613) RECONCILIATION OF FUNDS Total funds brought fonvard 955.418 955.418 976,031 Total funds carried forward £966,239 £966,239 £955,418 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 fonn part of these Financial Statements
Page 14 SOUTHAMIryON MENCAP (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Note FIXED ASSETS Tangible assets Investments 12 13 290.335 343,035 300,404 314,686 TOTAL FIXED ASSETS 633.370 615,090 CURRENT ASSETS Debtors Cash at baDk and in hand 14 22.962 338.823 20,849 341,633 TOTAL CURRENT ASSETS 361,785 362,482 LIABILITIES Creditors: AEnounts falling due within one year 15 28,916 22.154 NET CURRENT ASSETS 332.869 340,328 TOTAL ASSETS LESS CURRENT LIABILITIESINET ASSETS 17 £966,239 £955.418 THE FUNDS OF THE CHARrtABLE COMPAINY Unrestricted income fimds 18 966,239 955,418 TOTAL CHARITABLE COMPANY FUNDS £966.239 £955,418 In approving these Financial Statements as directors of the company, we hereby confirm the folkowtng: For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. Directors, Responsibilities The members have not required the company to obtain an audit for its accounts for the y¢ar in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the r¢quirements of the Act with respect to accounting records and the preparation of accounts.
Page 15 SOUTHAMPTON MENCAP (A COMPknNY LIMtTED BY GUARANTEE) BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The trustees have prepared these Financial Statements in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitste the 8mual Financial Statements required by the Companies Act 2006 and are for circulation to members of the charitable company. Approved by the trnste¢s on 3 June 2025 and signed on their behalf by: H LINSSEN CHAIR NS TREA.STTRF.R Registered Company Number. 04990720 The notes on pages 18 to 30 forni part of these Financial Statements
Page 16 SOUTHAMPTON MENCAP (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES Cbarity Information Southampton Mencap is a charitable company established under its Memorandum and Articles of Association and registered with the Charity Conunission and Companies House in England and Wales. The principal address is 187A Portswood Road, Southampton, S017 2NF. The charitable cornpany is a public benefit entity. The principal accounting policies adopte judgements and key sources of estimation uncertainty in the preparation of the Financial Statements are as follows: (a) Basis of Preparation The Financial Ststements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their Financial Statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP (FRS 102)), the Financial Reporting Standard 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 accounting policy notels). The Financial Statetnents are prepared in sterling, wbicb is the fiu]ctional CULTency of the charitable company. Monetary amounts are rounded to the nearest £. (b) Preparation of the Accounts on a Going Concern Basis The trustees have preped the Financial Statements on a going concern basis. (c) Income All income is included in the Statement of Financial Activities when the charitable company is ¢ntitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of incorne: 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 entitlement is not conditional on the delivery of a specific perforn]ance by the charitsble company, are recogllised when the charitable cornpany becomes unconditionally entitled to the grant. Donated services and facilities arc included at the value to the charitable company where this can be quantified. The value of services provided by volunteers has not been included in the Financial Statements. Investment income is included when re1vable. Income from chatitable trading activity is accounted for when earned. Income from grants, where related to perforniance and specific deliverables, is accounted for as the charitable company earns the right to consideration by its perfornw]ce.
Page 17 SOUTHAMPTON MENCAP (A COMPANY LIMtTED BY GUARAI¥TEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 AccouNfiNG POLICIES (CONTINUED) (d) Expenditure Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT as the charitable company is not VAT registered and is reported as part of the expenditure to which it relates. Costs of raising fidS comprise the costs associated with attracting voluntary incorne and the costs of trading for fundraising purposes. Expenditure on charitable activities comprises those costs incutted by the chatitable company in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Support costs are those functions that assist the work of the charitable company but do not directly undertake the chatitable activities. These costs have been allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource and are apportioned on an appropriate basis, eg floor areas, per capita OT estimatcd usagc. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charitable company and includes the audit fees and costs linked to the strategic management of the charitable company. (e) Operating Leases The charitable company classifies the lease of propety as an opernting lease. The rental payments are charged to the Income and Ex[ndItUre Account when due, (f) Fixed Assets Tangible fed assets (excluding investments) are stated at cost less accurnulated depreciation. The costs of minor additions or those costing below £500 are not capitalised. Depreciation is provided at rates calculated to write-off the cost of each asset over its expected useful life as follows: Asset Life 50110 years 5 years Reducing balance Rate Freehold land and buildings Cornputer equipment Motor vehicles Investments held as fixed assets are revalued at mid-market value at the Balance Sheet date and the gain or loss taken to the Statement of Financial Activities.
Page 18 SOUTHAMPTON MENCAP (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR EED 31 DECEMBER 2024 ACCOUNTING POLICIES (CONTINUED) (g) Debtors Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid. (h) Cash at Bank and ill Hand Cash at bank and casb in hand includes cash and short terni highly liquid investments with a short maturity of three months or less from thc date of acquisition or opening of the deposit or similar 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 party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are nonnally recognised at their settlement amount. (i) Pensions Tlie cliaiitablc company does not opcratc its own pension scheme. Pension payments are contributed on behalf of members of staff who are enrolled in the NEST pension auto enrolment scheme. (k) Taxation The charitable company is exempt from Corporation Tax on its clwitable activities. (l) Donated Services Donated services and facilities are included at the value to the charitable company where this can be quantified. (m) Fund Accounting Unrestricted funds are general fimds available for use at the discretion of the trustees in fLherance of the general objectives of the charitsble company. Designated funds are unrestricted funds eannarked by the trustees from time to time for particular projects or PULyoses. They are 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 strictIonS on their expenditure imposed by the donor or through the terms of an appeal. The purpos¢ use of designated and restricted funds are set out in the notes to the Financial Statements.
Page 19 soirrHAMPTON MENCAP (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES (CONTTED) (n) Financial Instruments The charitable company only has financial assets and financial liabilities of a kind that qualify as basic fmancial 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 subs¢quently measured at amortised cost using the effective interest method. (o) Significant Judgements and Estimates Preparation of the FÈnancial Statements may require trustees to make significant judgernents and estimates. There are no items in the Financial Statements where judgements and estimates would have a Silficallt effect on amounts recognised in the Financial Statements. DONATIONS AND LEGACIES 2024 Unrestricted Total Funds Funds 2023 Total Funds Donations Gift Aid Legacies 9.170 9,170 4,777 734 20.000 20,000 £29,170 £29. I70 £5,511 In 2023 the donations and legacies received of£5,51 I were unrestricted. There were no donated services and facilities receivable which could be quantified in the year (2023 - £nil).
Page 20 SOUTHAMPTON MENCAP (A COMPANY LIMITED BY GUARANtEE) NOTES TO THE FIIYANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2024 CHARITABLE AcfIviTIES 2024 Unrestricted Total Funds Funds 2023 Total Funds Servicc provision Parental contributions Day services Sundry income 39,210 39,210 125,030 15,083 15.083 17,657 253,836 253.836 216,506 387 387 557 £308.516 £308,516 £359,750 Tlic clwitablc company I5 cntered into scrvicc agr¢ement Contracts with government bodies and local authorities to provide the various services and specific deliverables that the charitable company provides. In 2023 the income from cbaritable activities of £359.750 was unrestricted. OTHER TRADING ACTIVITIES 2024 Unrestricted Total Funds Funds 2023 Total Funds Fundraising activities £8.157 £8.157 £3,917 In 2023 the incorne received from other trading activities of £3,917 w&8 unrestricted.
Page 21 SOUTHAMvfoN MENI CAP (A COMPAIS'Y LIMITED BY GUARANTEE) NOTES TO THE FllYANCIAL STATEMEwrs {COIYTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 INVESTMENT INCOME 2024 Unrestricted Total Funds Funds 2023 Total Funds Interest on deposit accounts £4,644 £4,644 £3,331 In 2023 the investment income of £3331 was unrestricted. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES Service Provision Total & Support Funds 2024 2023 Total Funds Staff costs Service provision Publicity Recruitment and training Travel, transport and motor Volunteers, expenses Activities Ingredients Bad debts Support costs Governance costs 251.046 251,046 296,073 22,307 334 294 140 1,768 3,340 2,849 194 259 1,268 1,258 5,270 3.081 182 5,462 93,548 46,921 11,983 21.944 334 140 3,340 194 1,268 5,270 182 93.548 11,983 Total £367,305 £367,305 £402.216 Th¢ ¢xpenditure on charitable activities in 2024 of £367,305 (2023 £402216) were unrestricted funds.
Page 22 SOUTHAMwfoNi Mi Ell'CAP (A COMPANY LIMITED BY GUARANTEE) F40TES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR EINDED 31 DECEMBER 2024 ANALYSIS OF GOVERNANCE AND SUPPORT COSTS The charitable company identifies tbe costs of its support functions. It then identifies those costs which relat¢ to the governance function. Having identified its governance costs, the remaining support costs together with the governance costs are apportioned between the two. Refer to the table below for the basis for apportionment and the analysis of support and govemance costs. General Governance Support Function Basis of Apporttonment Total Premises General Office Batfft charges Depreciation Independent Examiner's fee Staff costs 12.702 24.968 218 10,069 668 1,314 13,370 26,282 218 10,069 4.936 50,656 Usage Usage Transactions Usage Governance Governance 4,936 5,065 45,591 £93.548 £11,983 £105,531 NET INCOME FOR THE YEAR This is stated after charging: 2024 2023 Depreciation £10,069 £10,590
Page 23 SOUTHAMPTON LMENCAP (A COMPANY LITrttTED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 ANALYSIS OF STAFF COSTS. STAFF NUMBERS, TRUSTEE REMUNERATION AND EXPENSES AND THE COST OF KEY IAGEMENT PERSONNEL Staff Costs Staff costs were as follows: 2024 2023 Salaries and wages Social Security Costs Pension costs (Auto Enrolment) 279.683 290.646 17,464 16,197 4.555 4,813 £301,702 £311,656 No employee received emoluments of £60.000 or more in this year or the previous year. Staff Numbers The average number of employees during the year was as follows: 2024 2023 Service provision Day services Governance 10.0
Page 24 sourHAMPTo, MEN'CAP (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 ANALYSIS OF STAFF cosrs, STAFF NUMBERS, TRUSTEE REMUNERATION AND EXPENSES AND THE COST OF KEY MANAGEMENT PERSONNEL (CONTILMJED) Volunteers 23 volunteers contributing hours of unpaid support has greatly enhanced the work of the company. Trustees? Remuneration and Expenses No remuneration was payable to any truste¢ in their role as trustee or to any persons known to be connected with any of them during the year (2023 - £nil). During the year ended 31 December 2024. there were no payments for services provided in relation to other activities carried out on behalf of Southampton Mencap (2023 - £nil). No reimbursement of expenses has been made to any of the trustees in respect of the year (2023 - £nil). Employee Benefits The employee benefits of the key management personnel total £360 (2023 - £1,312). 10. RELATED PARTIES Southampton Mencap is affiliated as an independent organisation to Royal Mencap Society and is one of 400 groups across the UK responding to local needs within their con]munities. I I. TAXATION As a registered chlty, Southampton Mencap is exempt from tax on Income and gains under S¢ction 478 of the Corporation Taxes Aci 2010 by reason of its charitable objects and activities.
Page 25 SOUTHAMPTON IWIENCAP (A CO.IVIPANY LtWTED BY GUAIUThTEE) NOTES TO THE FINANCIAL STATEMEiYrs (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 12. TANGIBLE FIXED ASSETS Fr¢ehold Land & Computer Motor Buildings Equiprnent Vehicles Total At Cost or Valuation At l January 2024 373.428 19,341 16.245 409,014 At 31 December 2024 373.428 19,341 16245 409,014 Depreciation At l January 2024 Charge for the year 84,805 6,806 17,957 1,184 5.848 108,610 2.079 10,069 At 31 December 2024 91,611 19,141 7,927 118,679 Net Book Values At 31 D¢¢¢mber 2024 £281,817 £200 £8,318 £290,335 At 31 DecembeT 2023 £288.623 £1,384 £10,397 £300,404 13. INVESTMENTS 2024 2023 At Market Value Charifund Unit Trusts £343,035 £314,686 Movements in the Year At l January 2024 Additions Net unrealised investment gainsloosses) 314.686 155.300 150,000 9,386 28,349 At 31 December 2024 £343.035 £314,686
Page 26 SOUTHAMPTON MENCAP (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINAIYCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 13. INVESTMENTS (COIYTINUED) The historical cost to the charitable company of the Charifund Unit Trust investment held at 31 December is £208.481 £208,481 Investments are held in accordance with trtees, wwers. 14. DEBTORS 2024 2023 Trade debtors Prepayments 18,011 4,951 15,585 5,264 £22,962 £20,849 15. CREDrroRS: Amounts falling due within one year 2024 2023 Trade creditors PAYE Accruals 18,905 5.578 4,433 558 21,596 £28,916 £22,154 16. FINANCIAL INSTRUMENTS Financial instruments measured at amortised cost comprise the following: 2024 2023 Financial assets that are debt instruments Financial liabilities that are debt instnMn¢nts 18,011 18.905 15,585 558
Page 27 SOUTHANiYfoN MEIN'CAP (A COMPANY LIMITED BY GUARANfEE) NOTES TO THE FINANCIAL STATEMEIYTS (CONTINUED) FOR THE YEAR EIYDED 31 DECEMBER 2024 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS General Unrestricted Designated Funds Funds 2024 Total Funds 2023 Total Funds Tangible fixed assets InvestTnents Current assets Current liabilities 290.335 343,035 306,785 (28,916) 290,335 300,404 343.035 314,686 361,785 362,482 (28,916) (22,154) 55.000 Net Assets at 31 December 2024 £911239 £55,000 £966,239 £955,418 18. ANALYSIS OF CHARITABLE FUNDS At Incoming Outgoing Gain on At 01.01.24 Resources Resources IDvestment 31.12.24 Analysis of Movements in Unrestricted Funds General Fund Designated Fund: - Building Fund - Employment Fund 900.418 350.487 368,015 28,349 911.239 30,000 25,000 30,000 25.000 Total Unrestricted Funds 955,418 350,487 368,015 28,349 966,239 Total Funds £955,418 350,487 368,015 28,349 966,239
Page 28 SOUTHANtPTOIN MEINCAP (A COMPANY LIMITED BY GUARANfEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 18. ANALYSIS OF CHAIUTABLE FUNDS {coNfINUED) Unrestricted Funds General Funds These are funds which the charitable company is free to use in accordance with the charitable objects. Desi nated Funds The trustees can designate unrestricted funds for a particular puoSe. The Building Fund is a fund which the charitable company has set aside for the maintenance and refurbishment of its property 187A Portswood Road. Southampton. The Employment Fund is a fund which the charitable company has set aside to fund future staff restructuring. Restricted Funds These arc funds whiLEi ¥haritablc company can only 5pcnd on a purpos¢ determined by the terms on which the fund is received. 19. RELATED PARTY TRANSACTIONS There were no related party transactions arising in the year to 3 1 December 2024 (2023 - £nil). 20. AFFILIATION The charitable company is affiliated to the national organksation. Royal Mencap Society. 21. LEGAL STATUS OF THE CHARITABLE COMPANY The charitable company is a company limited by guarantee and bas no share capital. The liability of each member in the event of wtnding-up is limited to £1.
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Page 29 SOUTHAMPTofs' INcAP (A COMPANY LIMITED BY GUARANTEE) DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 INCOME Donations and Legacies Donations Gift Aid Legacies 9.170 4,777 734 20.000 29,170 5,511 Charitable Activities Service provision Parental contributions Day services Sundry income 39,210 125,030 15,083 17,657 253,836 216,506 387 557 308,516 359.750 Other Trading Activities Fundraising 8,157 3,917 Investment Income Interest on deposit accounts 4,644 3,331 TOTAL INCOME £350,487 £372,509
Page 30 SOUTHAMPTON MENCAP (A COMPANY LIMITED BY GUARANTEE) DETAILED INCOME All) EXPENDITURE ACCOUNT (CONTINUED) FOR THE YEAR ETrDED 31 DECEMBER 2024 2024 2023 EXPENDITURE Fundraising Publicity Activities and outings Service provision Volunteers, expenses Ingredients 710 334 1.268 292 346 1,258 22,307 259 3,081 194 5,270 £7,776 £27,543 Staff Costs Salaries and staff costs Employees National Insurancc Pension costs Recruitment and training Disclosure and Barring S¢rviL Transport and motor expenses Travel 279,683 290,646 17,464 16,197 4.555 4,813 140 2,080 224 114 3,061 2,885 279 114 305,406 316,849 Premises Costs Rates and water Refuse Repairs and renewals Light and heat Rent 1,046 460 2,185 8,853 826 492 416 3.281 7,222 3,535 13,370 14,946 Total Expenditure Carried Fonvard £326,552 £359,338
Paoe 31 SOUTHAMPTON MENCAP (A COMPANY LIMITED BY GUARANTEE) DETAILED Th'COME AND EXPENDITURE ACCOUNT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 EXPENDITURE (COIYTINUED) Total Expenditure Brought Forward 326,552 359,338 Administration Costs Affiliation and licence Equipment and consumables Bank charges Independent Examiner Bad debts written-off Depreciation of buildings Depreciation of computer equipment Depreciation of motor vehicles Postage and carriage Telephone Stationery and printing Office equipment maintenance Cleaning Insurance Website Sundries 714 4,240 218 4,936 182 6,806 1,184 2,079 136 2,029 1,274 2236 8,603 6.776 794 5,046 176 3,700 5,462 6,806 1,185 2,599 526 3,403 1,331 1.216 3,521 6,617 707 81 50 41,463 43,170 TOTAL EXPENDITURE £368,015 £402.508