Charlty reglstrdtlon number 1112202 (England and Wales)
Company Registrntion No. 05585404
SOUTH WILTS MENCAP
ANNUAL REPORT AND UNAUDtTED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

SOUTH WILTS MENCAP
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs J Beddow
Mr R C L Clifford
Mrs L F Lane
MrsPHTReis
MrA Vlfjlliams
Ms C M Feest
Secretary
MrA vthifiams
Charlty number (England and Wales)
1112202
Company number
05585404
Reglstered office
16 Catherine Street
Salisbury
Wittshire
SP12DA
Independent examlner
Moore (South) LLP
33 The ClarerKlon Centre
Salisbury Business Park
Dairy Meadow Lane
Salisbury
V￿ltShIre
SP12TJ

SOUTH WILTS MENCAP
CONTENTS
Page
Trustees. report
IndepeThYent examinerfs report
Slatement of financial acts"vthes
Balan￿ sheet
Notes to the financial statements
8-15

SOUTH WILTS MENCAP
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and financial slatements for the year ended 31 December 2024.
The financial statements have been prepared In accordance wth the accounting policies sel out in nole 1 to the
financial stalements and comply wilh the charty's articles of associalion, the Companies Act 2006 and "Accounting
and Reporting by Charities. Statement of Recommended Practice applicable to chanlies preparing their accounts in
accordance with Ihe Financial ReKN)rting Standard applicable in the UK and Republic of Ireland (FRS
102)" (effective 1 January 2019).
ObJectlve$ and actfvlt
The charity's objects are".
The relief of people a leaming disabilty in South Wttshire in particular by the provision of help and
support for them and for their families. dependents and carers, and to Pfevent learning disabilities for the
public benefiL
To provide or asSi5t in the provision of facilrties for Ihe recreation or other leisure time occupatioii for people
who have need thereof by reason of leaming disabilty (LD) wrth the object of improving their conditions of
life.
Despite being a relatively small charity, South Wilts Mencap roubnely supports around 150 people wilh leaming
disabilitie5 (LDI across the whole age range and th￿r families. Our services Include..
running a small travel business. Breakaway, prowding annual holidays with carers for our LD Comm￿ty.
and a theatre trip,
providing clubs and actsvrties on average four b'mes a week throughout the year:
holding monthty discos and a number of larger events:
providing 5UPPOrt and services for families and carers.
South Wifts Mencap has around 70 staff including volunteers. sixleen etnployees are on the payroll and include
the Operation5 Manager. casual w)rkers and individual contractors all Y￿rkIng ihroLKJhoLrt the year.
Piiblic benefit
The trustees have paKI due fegard to guidance issued by the Chanty Commission in deading ¥that acbvities the
charity should undertake.

SOUTH WILTS MENCAP
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and perforniance
Signffjicant activpties and aclpievements against obJe¢iives
The main improvement for 2024 was the establishment, finalty, of our 2Ck30 club, '20's Plenty. which alleviated the
pressure on Our Club and provides a slructured move Into young adult wortd for those vtho needed to move on. In
addrtion to a packed sociali2ation programme of bovAing, thealre vrsits and meals oul. the club introduced an
Independent Living Skills programme which enabled the club Members to plan arKI run a highly success￿[
Chrislmas paty,
Our Club and New Honzon Club are both flourishing. Dolphins conts.nues to attract all age groups abilities to Ihe
swimming pool and the Disco remains an uTrmissable date in everyone's social calendar!
Music Group continues lo attract new members and remains a finn favourite v￿th our PMLD community. They
relocated into the Salisbury Methodist Church which has proved to be a great success and was the venue for
wonderful musical shows. the Wzard of Oz and a rousing Christmas Concert.
From Bognor lo Blackpool and Disneyland to the Nopwegian Fjords. Breakaway wntinues to thrive and provHJed the
usual selection of wonderful holidays and day trips including to the theatre. spa vistts and boat trips.
Our collaboration with Celebrate Voice continued wyth Ihe summer workshops. including a magniftcert operatic
perfomiance at Little Durnford Manor. and the Salisbury Music Festival in the Guildhall.
Our programme of 'fiagship events, is proving very popular wth both our members and 'Friends' of the Society.
Christmas Lunches now run over two days. the New-year party is rlow settled in its new horne in the Guildhall, the
summer BBQ remains a finn favounte and our secorMI Fun Run butll on Ihe success of the first.
Financlal revlew
2024 has been a demanding year with the general uncertainty arOUr￿ potential rises and benefit cuts taking its
toll on many businesses in Salisbury Atthough footfall in the city has compared favourabty wilh Ihe national
average. there has been a decline in spending noled in many sectors.
Shop income from 16 Catherine Street held up really well considenng the background of the economy. but did show
a decline from June 2024 onwards. Even so shop sales of £128.150 are a 15¥0 increase from pre cowd ￿Vels.
although down from Ihe 2023 totsl of £139.007.
That being said the shop and flat5 contsnued to contnbute very well with £116.400 of income In 2024 compared to
£102.070 in 2023. We are graleful for Ihe ongoing generosity of the shop volunteers who run Ihe shop that make
this possible.
Donations and interest received have increased in 2024. Vvhen this is put together with income from the shop it
means The Society has benefited from an additional £19.904 of ￿Come compared to 2023 (exduding club income).
Our expendilure this year reflect5 our increased commitment to expand our offenng. for example. with £6.583 spend
on the new club 20's Plenty arKI an additional £8.765 support over 2023 to Breakaway Therefore. the Souety
increased overall spending on chanlable actiwties to £172:680 In 2024 from £148,600 in 2023.
The increased income from the shop and donations in 2024 ¢overed the majorty of expendit(Ke. but we do have
net defiat in the year of £4,789 (compared to £11.431 in 2023.
The Society remains in a slrorvJ financial posilion to weather any further potential Lfyncertaints'es in 2025 with
£350,359 (2023 £362,470) in bank assets at Ihe year end.
As we move forward into 2025 the Society continues to maintain a balance bets￿n income generation and prudent
spending bLrt is still very relianl upon the income generated by the shop. We do expect the shop lo ￿elntain in¢ome
levels and have budgeted lo receive £130.000 in 2025. after allowing for mmr repairs and unexpected costs.
Our reserves are healthy and provKle us with a bLrfler in the event of unexpected costs or a reduction in income.
The Society continue5 to earmark £60.000 (as a sustainably lundl and has also earmarked a fijrther £60.000 for the
fu￿re replacement of the minibus, ￿lCh. athough fulty depreciated in the accounts ￿ntInueS to work well and is
not anticipated to be replaced in the next year or so.

SOUTH WILTS MENCAP
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEM8ER 2024
Reserves policy
It is Ihe policy of the charity that unrestncted funds which have rKJt been designated lor a specific use should be
maintained al a level equivalent to be￿een three and six monlh's expenditure. The trustees corssiders that reserves
at thi5 level will ensure that. in the event of a significant drop in funding. they ￿11 be able to conlinue the Charity's
CLsrrenl activities while consideration is given to ways in which additional funds may be raised. This level of reseNes
has been maintained throughout the year.
Major risks
The trustees have a duty to identify the risks to which the charity is exposed and to erwre Ihat appropriate controls
are in place to provide reasonable assuran￿ againsl fraud and e￿Or. The charity regularly reviews its procedures to
minimise such risk to ils assets and income and to ensure thal vthere risks are identified procedures are In place to
alleviate them as far as possible. For the major nsks Identified. the trustees have put in place aFvropriate measures
to manage those risks.
Structure, governance and management
The charity is a company limrted by guarantee_ None of the trustees has any beneficial intere51 in the company. All
of the Iruslees are members of the company and guarantee lo wnlribute £1 in the event of a y￿nding up.
The chanty is an incorForated company limiled by guarantee. The Memorandum and Arttcles of Association were
revised prior to our incorporation in October 2006.
The truslees. who are also the d1￿ClOr$ lor the purpose of company law. and vtho served during the year and up to
the date of signature ol the financial slaternents were
Mr N AAfford
Mrs J Beddow
Mr R C L Clifford
Mr5 K S Gallagher
Mrs L F Lane
MrsPHTReis
MrA Wlliams
Ms C M Feest
(Resigned 5 April 2024)
(Resigned 5 April 2024)

SOUTH WILTS MENCAP
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Recwitfflent and appoin1n￿￿t of twstees
Membership of the company l charity is open to any¢rE who Suppo￿ the principle of enriching the Iwes of our client
group of local people with a LD (see Article 4).
The Executive Commrttee of directors consists of no less than 4 and nomially no more than 12 directors. They are
required to meet regularly and in fact meet on the second Tuesday of every monlh. There must be, and is. a Chair,
a Vice Chair. a Treasurer I Company Se¢retsry and other directors elecled by Ihe membership al the Annual
General Meeling (AGMI.At each AGM the Executive Committee retires but may be r&elected. No person may be
appointed to the Executive Committee excepl by Ihe above procedure at the AGM. New trustees are recwited
through advertising and personal contact. The Chair has prime responsibility for the qualty and excellence of all
tasks and activities undertaken. In addition, the non*xeculive President occasionally attends rnonthly meetings.
maintains oversight of the Society's activity and presides at theAGM. The trustees mel eleven times during the year
to conduct the charivs business and the AGM was held on 21 April 2023. Vthilst the ExecutFve Committee sets
policy and procedures. allocates lunds and monitors performance the day-to-day rnanagemenl ol individual
activities is vesled tse￿een the Services Coordinator and Breakaway Manager under the aegis of the Operab'ons
Committee.
The trustees ol Soulh IMIts Mencap work dosely wth Ihe directors of ils Irading subsidiary. 16 Calhenne Slreel
Limited, to ensure alignmenl of govemance and management of Ihe two organisations. Respective chairs sit on
each oth
board ol managemenl.
ees, re
proved by the Board of Trustees.
Mr R C L Cl:'fford
truste•
Date: ..

SOUTH WILTS MENCAP
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SOUTH WILTS MENCAP
I report to the trustees on my examination of the financial statements of South Wlts Mencap (the charity) for the
year ended 31 December 2024.
Responsibilitie5 and basis of report
As the trustees of the chanty (and also its directo￿ for the purposes of company law). you a￿ responsible for Ihe
preparation of the financial statements in accordance V￿th the requirements of the Companies Act 2006.
Having satisfied myself that the ffinancial statements of the charity are not required lo be audtt&J under Part 16 of
the Companies Act 2006 and are eligible for independent examination. I report in respect ol my examination of the
charity's fina￿131 statements carried out under section 145 of the Charities Act 2011. In carrwng out my examinatton
I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011,
Independent examine¢s statement
I have completed my examination. I confirni that rKJ matters have come to my attention in connection with the
exarninal￿n giving me Cause to believe Ihat in any material respect.
accounting records were not kept in respect of the chanty as required by section 386 of the Companies Act
2006.
the financial statements do not accord with those records" or
the financial statements do not comply wrth the accounting requirements of secbon 396 of the Companies Act
2006 other than any requirement Ihat the financial statements give a tnje and fair view. N%ttich is ncl a matter
considered as part of an independent examination.- or
the financial statements have not been prepared in accordance wilh the methods arKI prinoples of the
Statement of Recommended Praclice for accounting and reporting by charities applicable to charities
preparing their finanaal statements in accordance wilh the Financial Reporting Standard applicable in the UK
and
blic of I land (FRS 102).
ms
nin
nd have come across no other matters in connection with the examination to which allention
is report in order to enable a proper urKlerstsrKling of the financial statements to be reached.
edr
bert
ac
ald FCCA
Moore (South) LLP
33 The Clarendon Centre
Salisbury Business Park
Oairy Meadow Lane
Salisbury
Willshire
SP12TJ
Dated..

SOUTH WILTS MENCAP
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Notes
Income from:
Donations and legacies
Charitable activities
Investments
5.094
154.172
8,625
2,198
129.024
5,947
Total Income
167,891
137,169
Expendfture on..
Charitable acliviknes
172.679
148,600
Total expendlture
172.679
14B.600
Net expenditure and movement in funds
(4.788)
(11,431>
Reconclllatlon ol lunds:
Fur￿ balances at 1 January 2024
"551.294
582.725
Fund balances at 31 December 2024
$46.506
551.294
The statement of financial activth'es includes all gains and losses recognised in the year. All ir￿DMe and expenditure
derive frorn continuing activities.

SOUTH WILTS MENCAP
BALANCE SHEET
AS A T 31 DECEMBER 2024
2024
2023
Notes
Flxed assets
Tangible assets
Investrnents
12
13
322
190.500
709
190,500
190.822
191.209
Current assets
Debtors
Cash at bank and in hand
14
8.706
350.359
4.785
362.470
359,Cfi5
367,255
Creditors: amounts falling due wfthln
one year
15
(3.381)
(7,170)
Net current assets
355.684
360.085
Total auets less current liabilities
546.5C6
551.294
The funds of the charity
Unreslricled funds
16
546.5
551.294
546.5C6
551,294
The company is entrtled to the exemptton from the audrt requirement contained in section 477 of the Companies Act
2006, lor the year ended 31 December 2024.
The (f1￿Clor5 acknovAedge their responsibilits'es fof coMp￿ng wlh the requÉrements of the Companies Act 2006
with respect to accounting records and the preparation of financial ststemenls.
The members have not required the company to oblain an audrt of rts financial stalements for the year in queslion in
accordance with secti¢)n 476.
These financial statements have been prepared in accordance with the prowsions applicable to cornpanies subject
tolhes
11 companies regime.
fina
ts We￿ approved by the trustees on ..
Mr R C L Clifford
trustee
Company re9lStration number 0558541)4 (EnglarKI and Wdles)

SOUTH WILTS MENCAP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
Charlty Infomiation
South Wilts Mencap is a pnvate company limrted by guarantee incorporated in England and Wales. The
registered office is 16 Catherine Street, Salisbury. Wltshire. SP12DA.
1.1 Accountlng convention
The finanual statements have been prepared in accordance Y￿th the chanty's goveming document. Ihe
Companies Act 2006, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland and the Charities SORP "Accounting and Reporting by Charities. Statement of Recommended
Pra¢ti¢e applicable to charities prepanng their accounts In accordan￿ with Ihe Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 1021" The charity is a Public Benefit Entity as defined by
FRS 102.
The charity has taken advanlage of the provisions in the SORP for charFti'es nol to prepare a stat¥nent of
cash ftows.
The financial statements are prepared in sterfing. whth is the funclional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial Statements have been prepared under the historical cosl convention. modified to incknde certain
financial Inslwments at fair value. The principal accounting policies adopted are sel out below.
1.2 Golng concern
At the lime of approving the financial 5talemen15, the trustees have a reasonable expectation that the charity
has adequate resources lo continue in operational existence lor the foreseeable future. Thus the truslees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unre51ricted funds are available for use at the discretion of the trustees in furtherance of their charitable
¢bieclives.
Restr￿ed funds are subject to specffic conditions by dor￿r$ or grantors as lo how they may be used. The
purpose5 and uses of the restricted lunds are set out in the tK)tes to the fina￿la1 statements.
1.4 Incoming resources
Income is recognised when the charity is legalty entitled to il after any performance condttions have been met.
the amounts Can be measured reliabty. and it is probable that income will be received.
Cash donations are recognised on receipt. Other donatrons are recognised once the charity has been notified
of Ihe donation. unless performance conditions require deferral of Ihe amount, Incorne tax recoverable in
relation to donations feceNed under Gift or deeds of ¢ovenant is recognised at the lime of the donab"on.
Legacies are recognised on receipt or otherwtse rf the charity has been notified of an impending distribution:
the amount is known. and receipt is expected. If the amount 15 not known. the legacy Is treated as
contingent asset.

SOUTH WILTS MENCAP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcies
Icontinued)
1.5 Resources expended
Expenditure is recognised once there is a leg?1 or conslrvctive obfigalion to Iransfer economic benefit to
third paty. it is probable thal a transfer of economic benefits will be required in settlemenl. and the amaunt of
the obligation can be measured reliably.
Expenditure is classffied by actwty. The costs of each athvity are made up of the tot31 of dI￿t COSt5 and
shared costs: including support costs Involved in undertaking each aclpity- Direct costs attnbutable to a single
activity are allocated directly lo that actrvty. Shared costs ￿lch contribule to more than one acbvity and
supporl cosls which are not attribulable to a single activity are apportioned betsveen Ihose activities on a basis
consistent with the use of reSoUr￿s. Central staff costs are allocated on the basis of bme spent, and
depreciation charges are allocated on the portion of the asset's use.
Expenditure is recognised once there is a legal or constructtve obligation to make a paymenl to a thiro party. rt
is probable that settlement wll be required and the amount ol the ObligalM￿ can be measured reliatAy.
Expenditure is dassified under the following activty headings
Expenditure on chantable activities. which includes Ihe costs of all activities undertaken to further the
Purpose of the charty and their associaled support costs.
Support costs are those functions that assisl the work of Ihe charity but do not directlv undertake
charitable activitie5. Support cosls include office costs. finance costs and govemance costs which
support the charit￿$ programme of acbvthes.
1.6 Tangible fixed assets
Tangible fixed assets are inrtially measured at cosl and subsequently measured at'cost or valuation. net of
depreciation and any impairment losses.
Deprectation is recognised SD as to write off Ihe cost or valuation of assels less their res'dual values over their
useful lives on the followin9 bases.
Fixtures and fittings
Motor vehicles
3 years
5 years
The gain or loss arisiThJ on the disposal of an asset is detemined as the difference between the *le
proceeds and the carrying value of the asset. and is recognised in the statement of financial activrties.
1.7 Fixed asset investments
Fixed asset investments are inth.alty measured at 1ransath.on pnce excluding transaclion costs. and are
subsequently measured at fair value at each reporting dale. Changes in fair value are recognised in nel
incomel(expenditure) for Ihe year. Tran5aclion c05t5 are expensed as incurred.
A subsidiary is an entty controlled by the charity. Control is the power to govem the fin•n¢ial and op¢rating
policies of Ihe entity so as to obtain benefits from rts activities.
1.8 Impalrment ol flxed assets
Al each reporting end date. the charsty reviews Ihe carying amounts of tts tangible assets to detemiine
whether there is any iThJication that those assets have suffered an impairment loss. If any such indration
e￿$1$. Ihe recoverable amount of Ihe asset is eslimaled in order to delemine the exlenl of the impairment
loss (rf any).
1.9 Cash and cash equivalents
Cash and cash equivalents indude cash in hand. deposits held al call wilh banks. other short•term liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liatslities.

SOUTH WILTS MENCAP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Contlnuod)
1.10 Financial instruments
The charity has elected to apply the provisions of Section 11 '8asic Financial Instruments. and Section 12
'Olher Finan¢i81 Instruments Issues. of FRS 102 to all of its finanaal Instruments.
Financial instruments are recognised In Ihe charitys balance sheet when ihe charity becomes party to the
contractual prowsTons of the instrumenl.
Financial assets and liabilitses are offset. wrth the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intenb'on to setlle on a
net basis or to reali5e the asset and settle the liability simullaneousty.
Baslc flnanclal assets
Basic financial assets. w￿.Ch indude debtors arKI cash and bank balances, are initialty measured at
transaction price including transaction costs and are subsequently carried at amortised cost using Ihe
effective Interest method unless the arrangemenl conslilules a finanung transaction. where the transaction is
measured at the present value of the future feceipt5 discounted at a fftarkel rate of interest. Financial assets
classified as recervable within one year are not amortised.
Baslc flnanclaj Ilabilitles
Basic financial liabilities. induding creditors and bank loans are initially recognised at transactlon price unless
the arrangement conslilutes a financing transaction. where the debt instrument Is measured at the present
value of the future paymenls discounted al a market rate of interest Financial liabiirties classffied as payable
within one year are not amotts"sed.
Debt instruments are subsequenty carried al amorlised cost, using effe¢tp4e interesl rate meltrh)d.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinwy course of
operalions from suppliers. Amounts payable are dassified as cuffent liabilities if payment Is due within one
year or le55. If not, they are presented as non-current liabilities. Trade creditors are recognised inilially al
transaCt￿n pnce and subsequendy measured at amortised cosl using the effectsve Interest method.
Der•cognltlon of flnanclal Ilabllltles
Financial liabilities are derecognised when the charity's contractual obligat￿n5 expire or are discharged or
cancelled.
1.11 Employee benefits
The cost of any unused holiday enb"tlemenl is ￿COgnised in the periixl in which the employee's serwces are
received.
Termifwiion benefils are recognised immediately as an exper￿ when the chanty is demonstrably committed
lo lerminate the employment of an employee or to provide temiination benefits.
Crltlcal accountlng ¢stlmates and Judgements
In the application of the chanty'5 accountsng policies. the trustees are required to make judgements. estimates
and atisumptions about the carryng amount of assets and liabilities thal are not readily apparent from other
sources. The estimates and asswaled assumptions are based on historical expenence and other factors that
are considered lo be relevant. Aclual results may differ from these estimates.
The e5tirnates and underlying a55umptions are reviewed on an ongoing basis. Revisions lo accourbling
estimates are recognised in the penod In which the estimale is revised where the revision affects cnly that
petiod. or in the period of the revision and fulure periods where the revi%on affects both current and future
periods.
10-

SOUTH WILTS MENCAP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from donatlons and legaclo$
Unrestricted
funds
2024
Unrestricted
funds
2023
Donations and gifts
5.094
2.198
Income from charltable actlvllles
Unre8trl¢ted Unrestricted
funds
funds
2024
2023
Tiansfets from 16 Catherine Slreel
Breakaway
Rent
New Horizon
Christmas parties
Our Club Income
Qlher income
102.248
30.564
14.152
256
623
1,744
4.585
88,085
22.753
13.985
325
774
1,199
1,903
154.172
129,024
Analysls by fund
Unrestricted fvnds
154.172
129,024
Income from Investments
Unreslrlcted Unrestricted
fund5
funds
2024
2023
Interest receivable
8.625
5,947
11

SOUTH WILTS MENCAP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expendlture on charltable actfvitles
Unrestrlcled Unrnstrlcted
funds
funds
2024
2023
Dlrect costs
Staff Gos15
Depreciation and impaimient
Core SeTvices
Charity Expenses
Insurance
Motor Expenses
Grants Given
Christmas Pafbes
86,452
78,252
63.415
5,488
325
3,044
1,500
3,940
50.057
5,862
789
1,734
950
3,540
164,550
141,570
Share of support and governance costs {see note 7)
Govemance
8.129
7,030
172,679
148,600
Anatysis by fund
Unreslricted funds
172.679
148,600
Support cost8 allocated to actlvltles
2024
2023
Governance costs
8.129
7,030
Analysed between:
Unrestricted funds
8.129
7.030
2024
2023
Governance costs comprlse:
Accountancy
Business administration
Bookkeeping
792
5.177
2,160
3,744
2,500
8.129
7,030
12-

SOUTH WILTS MENCAP
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Net movement In funds
2024
2023
The net movement in funds is stated after charginty{crediting).
Fees payable for the independent examination of the charity's financial
statements
Depre¢iakn'on of owned tangible fixed assets
386
386
TTU$tees
None of the Iru5tees lor any persons connecled wilh Ihem) received any femuneralion or benefits from tre
chanty dunng the year.
10 Employee5
The average monthty number of employees during the year was:
2024
Number
2023
Number
21
20
Employment costs
2024
2023
Wages and salaries
86.452
78.252
There were no employees ￿Ose annual remuneration was more than £60.000.
Remuneration of key management personnel
The iernuneration of key management personnel was as follows:
11 Taxation
The charity is exempt from taxation on its activit￿$ because all ils income 1$ •pplied for charitablè purposes.
13-

SOUTH WILTS MENCAP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12 Tanglble flxed assets
Fixlures and
flttlngs
Ilotor
v•hicl•s
Totsl
Cost
At 1 January 2024
1.159
60.000
61.159
At 31 December 2024
1,159
60.000
61,159
Depreciation and impairment
At 1 JanLsary 2024
Depreciatton charged in Ihe year
451
60.000
60,451
386
At 31 December 2024
837
60.000
60.837
Carrylng amount
Al 31 December 2024
322
322
At 31 December 2023
709
709
13 Flxed asset investments
other
Inveslfflents
Cost or valuation
At 1 January 2024 & 31 December 2024
190.500
Carrying amount
Al 31 December 2024
190.500
At 31 December 2023
190.500
2024
2023
Olher investments comprise..
Notes
Investments in subsidiafies
18
190.500
190.500
14 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Arnounts owed by 5ub5idiary undertakings
Prepayments and accrued income
461
5.527
2,718
1,812
2.973
8.706
4,785
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SOUTH WILTS MENCAP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
15 Credltors". amounts falllng due wlthln one year
2024
2023
Other taxation and social 5eGurty
Trade credÉtors
Other credilors
1,284
589
1,508
1.111
4.727
1.332
3.381
7.170
16 Unrestrl¢ted lunds
The unrestricled funds ol the charity comprise the unexpended balances of donations and grants thich are
not subiecl to specific condibons by donors and granlors as to how they may be used. These include
designated fund5 whtch have been set aside out of unrestricted funds by the trustees for 5peGific purpose5.
At 1 January
2024
Incomlng
TesourGe5
Resources
oxpended
At31
December
2024
General funds
551,294
167.891
(172,679)
546.506
Prevlous year".
At 1 January
2023
Incomlng
resourGe5
Resources
expended
At31
December
2023
General funds
562.725
137.169
(148.600)
551,294
17 Related party transactions
There were no disdosable related paty transactions during the year (2023 - none)-
18 Subgldlarfes
These financial statements are separate chanty financial statements for South Wtts Mencap.
Delails of the charity's subsidiaiies al 31 December 2024 are as follows:
Name of undertaking
Registered
office
Nature of business
Class of
°A Held
shares hold Dlrect Indlrect
16 Catherine Street Ltd
Unrted Kingdom Charity Shop
Ordinary A
100.00
15-