Charlly No. 222647
Morecambe and Lancaster
Mencap Society
Executive Committee's Report and Unaudited
Financial Statements
For The Year Ended
30 September 2023
local
me
cap
Morecombe
Ldntosltsr
frmha
MOORE & SMALLEY

MORECAMBE AND LANCASTER MENCAP SOCIETY
CONTENTS
Page
Charity reference and adminlslrallve details
Report of the Executivè Committee
Independent Examiner's report lo the trustees
Slalement of financial activltiés
Balance shèet
Notes lo the accounts

MORECAMBE AND LANCASTER MENCAP SOCIETY
CHARITY REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Reglstargd ¢harlty namo
Morecambe and Lancaster Mencap Society
Charity registratlon number
222647
Prlnclpal and reglsterad offlca
Lansmore CoLTrrt
Cha¥l8s Street
Morecambe
LA4 5SX
Trustees
A Butler
H Towers
P Hayes
P Butler
J Hicks
S Birchall
J Boyd
S Mar6hall
L Halley
M Dent
G Taylor
J Roper
Indopandant Examiner
M14A Moore and Smallay
Chartered Accountants
14 M8nnin Way
Lancaster Business Park
Lancasler
Lcincashire
LA1 3SW

MORECAMBE AND LANCASTER MENCAP SOCIETY
REPORT OF THE EXECUTIVE COMMITTEE
FOR THE YEAR ENDED 30 SEPTEMBER 2023
The ExecutNe Cornmittee present Ihelr report along with the financial slalemenls oflhe chaiity for the year ende
30th September 2023.
The financial statements have been prepared In accordance wllh accountlng pollcies sel out in the notes to the
accounts and complywilh the charity's governing document, the Charilies Act 2011 and Acwunling and Reporting
by Charities.. Slalemenl of Recommended Practice applicable lo charities preparing Iheir a¢counls in aocordanco
with the Financial Reporting Standard applicable in the UK and Republic ol Ireland.
The Committee members (trustees)
The Committee member$ who served the charity during the period are as follows.,
A Butler
H Towers
P Hayes
P Butler
J Hicks
S Blrchall
S Marshall
L Halley
J Boyd
M Oenl
J Roper
G Tayk)r
Chairperson I Pool Club Represenlalive
Honorary Secretary l D8PUty Chairperson
Honorary Treasurer
Buildings Executive
Bulldlngs Executive
Appointments in the ye8r'.
hA Dent
G Taytrjr
Resignations in the period=
C Wright
Structure> govemance and management
Th& Society is a r8gist8r8d charily and Ss affiliated to the Fioyal Soclety fDr hAehlal)y Handicapped Children and
Adults Imencapl. 11 was established by conslllulion dated 26 January 1956.
Recrultment
In accordance with the Trust Deed, new members are appointed lo thg committee following recommendation lo
and approval by the existing m&mb6rs. Induction is carried out on a one lo one basis and training is provided as
and whan roquired.
The charity recognises the need lo keep current and new members up-lo-dale with legislative, Charity
Commission and accounting requirements. Each member offers themselves for rè-eléckion on an annual basis.
Objectives and actlvltlos
The Society 15 PrinGipally ongaged in drawing allenlB)n lo the problems of cognitive disability through the provision
of aclivitiès caterlng for the re¢realional, educational and welfare needs of persons suffering from cognitive
dlsablllly and other learning difficulties, and in the ralsing of money lo assist in th6 financing of thésè activitiés
through a recognised local cenlre.
The Society has conllnued to org8nise a programme of fund raising events as well as soclal events for the benelil
of people with learning difficulties throughout th8 Morecambe and Lancasl8r area, various indlviduals have been
supported during thè yèar through th8 provision of educatlonal support and recre21ional activities.

MORECAMBE AND LANCASTER MENCAP SOCIETY
REPORT OF THE EXECUTIVE COMMITTEE ICONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2023
ObSectlves and activiti88 Icontinuedl
The charity is heavily dependent on, and very thankful for, the SUF*port il received fn)m volunteer5. who Work lo
support the operation of the Society in a wide variety of ways., be il from helping to provide direct club and class
support, supporting income generation by fundraising, seNing as Tiuslee5 or in other capacities.
Achi8v8ments and pèrformancé
The Society offers a full and varied programme of weekly clubs, c12sses and a¢lwilies plus mDnlhly arKI seasonal
events.
The main essence of the Morecambe & Lancaster Mencap Society has always been its evening clubs. However,
over the past y68rs il has increased to include young familles and a variely of daylime a¢livilies and classes. The
song & dance. drama group and arts & crafts sessions are very popular. This year wts also held Halloween
Gathering and a Chrlslmas Disco at Ihe Club House which were greatly enjoyed.
Differenc6 to ben8f￿1$rI8s
The Commlllee has proved itself lo be an effective meLhanism in Ils Iranspar8nl and democratic approach in
decision making and problem sofving. We are forlunate enough lo have such a fantastic facllity available, a
modernised building in a good lo¢ation and easily accessible lo everyone. 11 is a place for all of us lo connect with
each other and the wider socS0ty.
11 is a safe and secure environment, where the memb8rs can enjoy themselves, either socially or by participating
Irb an aclivily or class and learning something new. 11 benefits a wide range of ages and disabilities.
Some members choose lo help the volunteers in running their own club night. whether this is collecting subs,
serving in the tuck shop or packlng everylhlng away al the end ofthe night. This gives them a sense of Involvement
and responsibility.
11 is important thal we run different classes and clubs for our members taking a holistsc approach,. promoting fitn889
and tha importancé of wèll-bèing, offering a relaxed and supportive environment, encouraglng lrfe skS118 and
building ¢onfldenc8.
Financial revlew
A total of £44,68512022'. £40.8591 wa8 ralsed during the year. Total expendilure amounted lo £40,658 12022..
£42,836).
Al the year-end, the Sociely had monetary assets {investmonl8, bank and cashl of £545,111. an increase of
£12.416 on the previous year.
Plans for future periods
2024 marks the 60th anniversary of the opening of the building and the beglnning of the local Mencap society
bringing local families together and crealing a safe place for thèir children with dlsabllllles lo meet and socialise.
To celebrate this feat, thare will be a summer party inviting everyone involved over the years who have
supported and helped along the way.
2024 also seos thg introduction of a Coordinator role to run operations and lo gLEide And support voluntéèrs and
members alike,. finding new and exciting ways lo support the development of all Ihese individuals and The
Clubhouse itself.

MORECAMBE AND LANCASTER MENCAP SOCIETY
REPORT OF THE EXECUTIVE COMMIThEE (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Plans for future periods (continued)
This year, il is the pool teams turn to travel lo Northern Ireland and compete wilh their pool team over the May
Bank Holiday.
There are plans for an open day.. an opportunity to extend its reach and lo promote the Clubhouse., ils clubs,
classes and acllvilies and lo gel more people involved either as members. volunteers, class leaders or trustees.
This year, subsidised day t￿p5 to the Beamish Museum and Blackpool Illumirialions will be offered lo everyone
involved and attending The Clubhouse.
Rlsk management
The members have a duty lo identify and review the risks lo which the charity is exposed and lo ensure appropriate
controls are in place lo provide reasonable assurance against fraud and error. Risk is reviewed by the members
on an annual basis.
Investment policy
The SoGiely receives advice from ils investment advisor. The performance of funds is reviewed at each meeting
with investment managers instruct&d to carry out any recommended changes to the investment instruments. The
managers are instructed lo keep a balanced portlollo lo spread the risk 8nd maximise Gapilal growth wilhoul
]eopardislng revenue income. In addition lo this they are instructed lo avoid puichasing holdings which would go
against the aims of promoting health and wellbeing that the charity undertakes. for example tobacco companies
etc.
RÈsÈrves pollcy
The charity alms lo have the equivalent of srA months, runnlng costs in free reseNes lft addttion to the reserves
representing Ihe investment and fixed assets owned.
Unreslricled funds are reserves available for use al the discrellon Df the Iruslees in furtheran￿ of the general
activities of the charity. Restricted funds are reserves subjected to reslriolions on their exp8nditur& imposed by
the donor.
The charity's reseNes are all unreslricled, with the lolal al the end of the year being £871,257 with £22,808
representing free reserves, i.e. excluding investment assats and the laasehold premises. This is in excess of six
months, running costs.
Public benefit
We have referred lo the guidanfje wnlained in the Charily Commission's general guidance when ￿VIewIng our
aims and objectives and in planning our fu[￿re aclivities. In particular the Members consider how planned activities
will contribute to the alm8 and oblectlves they have sel.

MORECAMBE AND LANCASTER MENCAP SOCIETY
REPORT OF THE EXECUTIVE COMMITTEE ICONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2023
ststement of Trustees, responsibilities
The trustees are required to prepare financial statements for eaGh finanGio1 year which give a true end fair view
of the slate of affairs of the charity and of its financial activities for that period. In preparing those financial
slalemenls Ihe trustees are required to=
Select suitable accounting policies and then apply them consislenlly.,
Make Judgements and estimates that are reasonable and prudent.,
Slate whether the policies followed are in 8ccordan¢e with applicable accounting standards, subj8Ct to
any materi21 departures disclosed and explained in the financial slalemenls.,
Prepare the financial statements on the going concern basis unless il's inappropri8te to presume that the
charity will continue in business.
The trustees are responslble for keeping proper accounting records whlch dls¢lose with roasonable accuracy at
any lime the financial position of the charity. They are also responsible for safeguarding the assets of the charity
and hence for lakino reasonable steps for the prevention of fraud and oth8r Ir￿O￿larIties.
Independent examiner
MHA Moore and Smalley have been re-appointed as independent examiner for the ensuing year.
Signed on behalf of the Executive Committee
A Butler
Chair
erson
7 March 2024

MORECAMBE AND LANCASTER MENCAP SOCIETY
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF MORECAMBE AND LANCASTER PAENCAP
SOCIETY
FOR THE YEAR ENDED 30 SEPTEMBER 2023
I report lo the Iruslees on my examinaliDn of the accounts of the Charity for the year ended 30 septeM￿r 2023,
which are sel out on pages 7 to 17.
Responsibillti8s and basls of report
As the charlty's trust88s ytsu are responsible for the preparation of the accounts in accordance with the
requirements of Ihp Charities Act 2011 {'the Act'l.
I report In Tespect of my examln8tion of the charity's accounts Car￿Ed out under section 145 of the Act and in
carrying out my examination I have followed all the applicabl6 Directions given by the Charity Commission under
section 145(5llb) of th& Act.
Ind4pendent examlnefs statement
I have completed my examination. I confirm that no material mallers have come lo my attention in connection
with the examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the charity as required by seclion 130 of the Act., or
the accounts do not accord with Ih05e records
the aGGDunls do not Gomply with the appli¢abl8 requirements conceming the foim and content of accounts
S6t out in the Charities (Accounts and Reports) Regulations 2008 olh8r than any requirement that the
accounts give a 'true and fair view. which is r￿t a maller consider¥d as part of an independent examination
I have no Concerns and havo come across no other mallers in connection with the examination lo which attention
should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached.
Jack Ste¢r ACA
Independent Examiner
14 Mannin Way
L8ncaslg.r Business Park
Lancaster
Lancashire
LA13SW
Dale..
1210312024

MORECAMBE AND LANCASTER MENCAP SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Total
funds
2023
Total
funds
2022
Unrestricted Restrlcted
funds
funds
Incom& from:
Donations and legaoies
Charit8ble actiidties
Investments
GJvernrf￿nt grants
2,179
23,804
14,912
3.790
2.179
23.804
14,912
3,790
1,253
17.685
15.339
6,582
Total
44.685
44685
40,859
Expendlture on:
charitab￿ aclimlies
40.658
40,658
42.836
Total
40,658
40,658
42.836
Net galnslllossès) on Invastments
Realised gainl{k)ssl on investrnents
Unrealised gainlllossl on Investn￿nts
(6611
.427
{6611
8,427
{5.2681
(73,3481
Net In￿maleXpendlture
11.793
11,793
(80,5931
Transfers between funds
Net movement in fvnds
11.793
11,793
{80,593)
Reconclllatlon of funds:
Total funds brought for￿rd
859.464
859,484
940.057
Total funds car*lad forward
17
871.257
871.257
859,464
The Slalemenl of Financial Activities includes 211 gains and loss6s In the year and therefore
a slalement of lolal recognised gains and losses has not been prepargd.
All of the abov8 amounts relale lo continuing activities.
Th6 notes on pages 9 to 17 form part of I￿se financial stalemenls.

MORECAMBE AND LANCASTER MENCAP SOCIETY
BALANCE SHEET
AS AT 30 SEPTEMBER 2023
2023
2022
Flxed a55et5
Tangible assets
InveslnEnts
10
11
326.247
522.202
326,247
498,926
848,449
825,173
Current assets
D8btor8
Cash hekl at In￿StMent brokers
C8sh at b8nk and in hand
12
11
1,307
7,196
15.713
1,802
15,147
18,622
24,216
35.571
Creditors: arrY)unts falling due ￿rithIn
one year
13
{1.408)
11.2801
Net currant assets
22.808
34,291
Total assets less currant Ilabllttles
871.257
859,464
Net aS$8ts
871,257
859,464
Funds..
Unrestricted funds
Restrlcled funds
17
17
871,257
859.464
Total funds
871,257
859.464
These accounts were approved by the ExecutNe Committee and aulhorised for issue on the
7 March 2024
and are signed on their behalf by..
A Butler
Chairperson
The notes on pages 9 to 17 form part of these financial slalements.

MORECAMBE AND LANCASTER MENCAP SOCIETY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Accounting pollcles
Legal form
The entity is registered as a charity in Englanrj and Wales. The address of th8 charlly. the nature of ils
operations and its princlpal actsviti&s are all detailed In thè Executlve Commlllee report and charity
adminislralive details pages in thes8 financial st8tèm8nls.
Ba$ls of accountlng
The charlly constitutes a public beneflt enlily as defined by FRS102. The flnanclal slalemenls have been
prepared in accordance with the Stslement of Recomm8nded Praclicg.. Accounting and Reporting by
Charities preparing their accounts In ac¢oid8nce wilh the Flnancial Reporting Standard applicable in the UK
and Republic DI Ireland IFRS 102) issued orb 16 July 2014 and the Flnancial Reporting Standard applicable
In the United Kingdom and Republic of Ireland IFRS 1021 and the Charitl8s Acl 2011 and UK Generally
Accepted Practice.
The financial statements have been prepared on a going concern basls under the historical Cost convention.
The financial slalewnenls are prepared in sterling which is the functional currency of the charity.
The significanl accounting policies applied in the preparation of Ihese financial slalèments are set out below.
These policies have been consislenlly applied lo all years presented unless othenNise slated.
Preparatlon of the accounts on a golng ¢onc8rn basls
The trustees have at the tim8 of approving the financial stateTMenls, a réasonable expectation that the charity
has 8dequat8 resources lo continue in operational èxistance for the foreseeable future. Thus Ihay continue
to adopt th8 going concem basss of accounting in preparlng the financial statements.
Incom•
Donations are included as they are receivable by the charity, except insofar as they are incapable of flnancial
measurement.
Other Income linGluding grant income) Is Yecognised when the charity is18gally en11tle￿ to receive it.
No income is shown n8t of expenditure.
Expend5ture
Expenditure is Tecognised on an accruals basis as a liabillty Is incurred. Expenditure has been classified
under headings that aggregate all costs related to the category. Expenditure is recognised where there is a
legal or constructive obligation to make payments to third parties, il is probable that the settlement will be
required and the amount of the obligation can be measured reliably.
Premises costs and governance costs aré those which asslsl the work of the charlty bul do not directly
represent charitable activities. They are incurred directly lo support the objectives of the charity.

MORECAMBE AND LANCASTER MENCAP SOCIETY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Accountlng pollcles {contlnued}
Debtors and credltors
Debtors and creditors with no statad intsrest rale and recelvable and payable wllhin one year are rècorded
at transaction pricè. Any losses aiising from Impairmènt are recognised in expandilure.
Flnanclal Instruments
Th8 charlly has elected lo apply the provlsions of Sectton 11 'Baslc Financial Instruments, and S8Ction 12
'Olher Financial Instruments Issues, of FRS 102 to all of its flnancial inslrumÈnls.
Financial instwmenls are recognlsed in the charily's balan￿ sheet wh&n the charity becomes party lo
contractual provisions of th& inslrumenl.
Financial assets and liabilities are offset, wlh the nel amounts presented in the financial slalem8nls, when
there is a legally enforceable righl to offset the recognised amounts and there is an inlentson lo settle on a
net basis or lo realise the ass81 and sellle the liabillty simultaneously.
Basitt financial assets
Basic finan¢ial assets. which include debtors and cash 8Nd bank balances, are initially me8sured al
transaction price including transaction costs and are subsequently c8rriÈd al amDrtised cosl using the
effective interest method unless the arrangement conslilules a fin8n¢ing Iransaclion, where the transaction
is measured al the present value of the future receipls discounl8d at a market rale of interest. Financial
assets classified as r8ceivable within one year are not amortised.
Impaimienl of financial assets
Financial a88els are assBssèd for Indicators of impairment al each reportlng end dato. Flnanclal assets are
impaired where there Ss objective 8vid8n¢e that, as a resull of one or mor6 events that occurred after the
inllial recognition of the financial asset. the eslimaled ftjture cash flows hav8 been affected. If an asset is
irnpaired, tho impairment loss is thè difference between the Carry1r￿ amount and the presenl value of the
estimated cash flows discounted al Ihe as58t's original effective interest rate. The impairment Ioss 18
recognised in the slalemenl of financial aclivity.
If there is a decrease in the impairment loss arising from an event occurring after the impairrllenl was
recognised, the impairment is reversed. The reversal is such that the Gurrenl carrying amount does not
exceed what the carrying amount would have been, had the impairment not previously been recognised. The
impairmenl reversal is recognised in the statement of financial activity.
D8-reCognit￿n of linancial assets
Financial assets are derecognised only when the contractual rights to the Gash flows from the asset expire
or are setNed, or when the Gharily transfers the fin8nclal assel and subslanllally all the risks and rewards of
ownership lo another enllty, or if some significant rlsks and rewards of ownership are retained bul control of
the asset has transferred lo another party that is able to sell the asset in ils entirety to an unrelated third
party.
Classlficalion of linancial liabillties
Flnancial liabilities and equity instruments are classifi8d according to the substance of the conlraclual
arrangements entered into. An equity instrument is any conlracl thal evidences a residu81 interest in the
assets of Ihe chafity atter daducling all of its liabllltles.
-10-

MORECAMBE AND LANCASTER MENCAP SOCIETY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Accounting pollclos leontlnuedl
Bas￿ financial Ilablllt18S
Baslc financial liabiliti8s ar8 initlally recognised at transactlon price unless the arrangement constitutès a
financing Iransaclion, where the debt instrument Is measured at the present value of the future recelpts
discounted al a market rale of intarèst.
Flnancial liabilities classified as payabl& within one year are not amortised. Debl instruments are
subsequanly carried al amortised cost, using the effective interest rate method.
De-recc>gnilion of firpanc￿l l￿bil￿￿eS
FinanciAI liabilities are dereco9nised when the charlly's conlraclval obligations expire or are dlsch8rged or
cancelled.
Inv¢stments
Investments are shown al their market value on the dale of the balance sheet. Galn$ and losses on disposal
and revaluation of assets are charged or credited lo the Sl8temenl of Financial Activities.
Flxed assets
La8s8hold property is included in the Balance Sheet at its original cost price logèther with the costs of
improvemonts Ihgrelo.
No depreciation is provided on leasehold properly improvements on the grounds that the depreciation charge
and accumulated depreciatlon would be Immaterial. as the charity has a policy of regular maintenance and
repair (which is Gharged lo the slat8menl of linanaal 8Ctivi118s} such that the prevlously assessed standard
of perlormance is maintained.
Fixtures & fittings are included at thèir original cost price. Any subsoquenl related costs are expensed lo the
ch8rity's slalement of financial activities, in line with tho policy of regular maintenanca and repair.
No depreGialion is provided on ffxlures & fittings on the same grounds as outlined above for leasehold
property improvements.
Where assets are gifted to the Ch8rfty, they ar8 Included in the Balance Sheet as their estimated market
value at the time of the gift, with an equivalenl amount being included in donations received.
-11-

MORECAMBE AND LANCASTER MENCAP SOCIETY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Judgaments And kèy sources of èstlmation uncertalnty
In the appllcallon of the charity's accounting pollcies, the Tnjslees are required lo make judg6m8nts,
estimates and assumpliDlls about the carrying amounl of assets and liabilities that are not readily apparent
from other sources. The estimates and assoclalad assumptions are based on historical exp&rlonc8 and other
factors that are considered lo be relevant. Actual results may differ from these estimates.
The eslimalos and underlying assumptions are reviewed on an ongoing basis. Revlsions lo accounting
6Stimales are recognised in the perlod in which the estimate is revlsed where the revision affects only that
period, or in the period of the revision and future pericKls where the revlslon affects both Current and future
periods.
Key assumptlons. judgements and Èstlmates
In the opinion of the Trustees, there have been no signilicant judyemenls {2part from those involving
eslimalesl made in the process of applying the above accounting policies. with the exceptlon of the IrÈalmenl
of fixed assets as detailed on page 11.
There have baen no key assumptions concerning future and other key sources of eslimalion uncertainly al
the reporting dale that have a significant risk of causing a material adjuslmenl to the c2rrying amounts of
assets and liabillties within the next financial year.
Incoma from donatlons and legacles
Unr88trlct8d Restrlcted
funds
funds
Total
2023
Total
2022
Member subscriptions
Donations
300
1,879
300
1.879
300
953
2,179
1179
1,253
Income from charitable a¢tlvltles
Recreatlonal actEvltie3 for
those wlth cognitive
disabÈlitÈès
Unrestrlcted
Restricted
funds
funds
Activty
Total
2023
Total
2022
Pool events
(Jher events
Bingo
Gateway Clublclasseslthjsic Nights
Rent of premis8S
1,174
386
4,376
16,398
1,470
1.174
386
4,376
16.398
1.470
1,222
937
1,790
13,511
225
23,804
23,804
17,685
-12-

MORECAMBE AND LANCASTER MENCAP SOCIETY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Investment Income
Unrestrbcted Restrlcted
funds
funds
Total
2023
Total
2022
1nter6svdl￿d8ndS recdved on Invesknrnts
14,912
14,912
15,339
14.912
14.912
15,339
Expendlture on charllabl• actlvltles
Recreational activities for
those with cognitive
dlsabilities
Unrestrlcted
Restrldod
funds
funds
Activity
Total
2023
Total
2022
Pool e￿nts
Functions
Gateway ClubICl￿eS1Muslc Nights
Support costs (note 71
707
533
8,718
32,878
910
12,070
26,989
910
12,070
26,989
40,658
40,658
42,836
Support costs
Unrostrletod
funds
Rèstrlcted
funds
Total
2023
Total
2022
Ground rent
Water and sewerage rates
El8clricity 8fKI gas
Insurance
Repairs and maintena￿e
Caretaker and cleaner
C￿OrdInatOr
Telephone
Licences
Okner
Secretaryllreasurer ￿(￿Orar1￿M
Independent 8xmlnation
Slationery
Inv8stm8nts' M8￿8m8nt f8es
Sdicltor
385
1,485
3,359
1,317
2,676
5.082
385
1,485
3.359
1,317
2,676
5.082
385
1,024
2,388
3,359
4,082
4,093
5,21
749
150
465
1,6rKJ
1,310
677
1,150
257
1,80Q
1,448
677
1.150
257
1,800
1.448
7,353
7,353
7.879
191
26,989
26.989
32,878

MORECAMBE AND LANCASTER MENCAP SOCIETY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Net incomelexpendlture
2023
2022
Nèt Income 15 5t8tèd after Charg1￿(CredItingl.
Independent e￿n￿nertS remunerat'on..
independènt 8xAmlnallon fee
1.310
Trustees and key management parsonnÉl remuneration
The trustees of the charity are considered lo be the key management personnel of the charity. One trustee,
H Towers. received £800 12022.. £800) for Ihelr role as secretary. This is agreed and consented lo by all
Iruslees. In addition, another trusteg, Pam Hayes, re￿iVed £80012022, £8001 for their role as treasurer. In
additSon Angela Butler received £2CIO12022'. £nil} for their role as chair person. No othèr trusteas lor Any
persons connected lo them) receDJed any remunerallcin or expenses from the charlly during the year.
10 Tanglbl8 flxèd assats
Leasehold Fixtures &
property
ffttlngs
Total
Cost at 30 Septeth 2023- no since 01
(kt(*>er 2017
313,989
12,2S8
326,247
313,989
12,258
326.247
Leasehold property
Th8 land al Charles Slreel. Morecambo is held on a18as8 from Lancaster City Council. Originally the lease
ran for 30 years expiring in 1994. This has been renewed, from 1 Seplgmber 1997 lor 30 years {subje¢l to a
rent review overy fiv8 years). For commilmenls under this lease, please refer to note 16.
On the land the SocAety built premises. now known as Lansmore Court, for a cost price of £22,666 (ln 1964).
This cost plus subsequent leasehold improv&m8nl costs lolal the above figure.
As the Committe8 has no plans for the sale of the property in the foreseeable future, no alkmpl has been
made lo place a current market value on the leasehold property. However the committee is of the opinion
that value is 8t le8sI thÉt which is included in the balan￿ sheet.
In addition, no depreciation has b8en provid£d on th8 leasehold proparty. Please se8 the relevant section of
the accounting poliaes note for furth@r details.
-14-

MORECAMBE AND LANCASTER MENCAP SOCIErY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
l Fixed asset Invèstments
2023
2022
UK Ilsted equities & fixed Interest securlUe5
Cash held as part of In￿st￿￿nt porffolio
522,202
7,196
498,926
15.147
529,398
514,073
The historical cost Df the investments is £512,84712022'. £517,779)
12 Debtors
2023
2CY22
Prepayments
1,307
1,802
1.307
1,802
13 CredStor8
2023
2022
Accruals
1.408
1.280
1.408
1.280
14 Control
Th8re was no tjlllmale conlrolling party durlng the current or prior pariod.
IS Related party transactlons
No related party Iransactlons ocCur￿d during the current or prior period, except for those disclosed
in note 9 of the accounts.

MORECAMBE AND LANCASTER MENCAP SOCIETY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
16 Operatlng leases -1ossee
Al the reporting d8te the charity had oulslanding commitments for futur8 minimum lease payments under
non-cancellable operating leases which fall due as follows.,
2023
2022
Due in less than 0￿ year
Due in mre than one year bul less than 5 years
Duo in mre than 5 years
385
1,123
385
1,508
1.508
1.893
Lease payments of £385 {2022'. £3851 have been recognised as an expense in the period.
17 Analysls of funds- currènt year
October
2022
Galns, IossB5 September
& transfers
2023
Incomp Expendlture
Unrestricted funds
General fund
859,464
44.685
{40.6581
7.766
871,257
Restricted funds
Pool e￿rnt
Total fund5
859,464
44,685
(40,658)
7,766
871.257
18 Analysis of funds- prlor year
At1
Octob8r
2021
At30
Gain8. losses September
& transfers
2022
Income Expendltura
Unrèstrlcted funds
General fund
940,057
40,859
{42.836)
{78,616}
859.464
Restrlcted funds
Pool event
Total funds
940.057
40.859
{42,8361
(78,6161
859.464
-16-

MORECAMBE AND LANCASTER MENCAP SOCIETY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
19 Analysls of net assets botween funds- currant year
Unrestricted Restricted
Funds
Funds
Tot¥1
Fund balances at 30 September 2023 are represented by:
Tangible fixed ass8ts
Investments
Current assets
Cfeditors.. an￿￿nts falllng due wthln one year
326,247
522.202
24,216
(1,408)
326,247
522.202
24.216
11,408}
871.257
871,257
20 Analysis of net 8ss8ts between funds- prior year
Unrestrieted Restricted
Funds
Funds
Total
balances at 30 Septen*)er 2022 are represented by..
Tangible fixed assets
Investrnènts
Current assets
Creditors-. anY)unts falling due wthsn one year
326,247
498,926
35,571
(1.280)
326,247
498.926
35.571
11,280)
859,464
859.464
-17-