DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 Ch8rity No. 222647 Morecambe and Lancaster Mencap Society Executive Committee's Report and Unaudited Financial Statements For The Year Ended 30 September 2025 local me An Independent fflefflber ol bakertilly INTERNATIONAL
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY CONTENTS Page Charily reference and adminlslrative details R8POrt of the Execulive Commille@ Independent Exarniner's report lo the trustees Stsletnent of finan¢ial acllvilies Balanc8 sheet Notès to the a[onts
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY CHARITY REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Reglstered chaylty name More¢amb& and Lancaster Menc8p Soolely Charlty reglstratlon number 222647 Principal and r8gi5tfjr8d offl¢e Lansmore Court Charles Street Morecambe LA4 5SX Trustees A Butler Towers P Hayes J Hicks Iresioned January 20251 S Birchall Ireslgned Jenuary 20251 J Boyd S Marsh811 Ir8signed Novetnber 20251 J Roper Ire5igned January 20251 P Halki¢ V Sawczyn K W&stover lappolnled January 20251 P Wilcock (appointed January 20251 S Davles (appointed January 20251 M Wearing lappoinled J8nuary 20251 C Wllkinson lappoinled January 20251 Independent Examiner MHA Chartered AOUntantS 14 Mannin Way Lancaster Business Park Lancaslei Lancashire LA1 3SW
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY REPORT OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 30 SEPTEMBER2025 Th8 Execulive Committee present their report along with thè financial statements of the charlty for thè year gnded 30th Septemb8r 2025. The financial statements have been prepared in accordance with accounting policies set out in the rFOtes to the a¢¢oun15 and comply with the charity's governing document, the Charities Act2011 and Aceounting and Rèporting by Charities.. Statement of Recommended Practiee applicable to charities preparing their accounts in accordanc8 with the Fin8ncial Reporting Sl3ndard applicab18 in the UK and Republic of Ireland. The Commlttee member5 Itru5t8851 The Committee member5 who served th8 charity during tho period are as follow8-, J Boyd P Halkic H Towers A Butlor P Hayes V Saw¢zyn Chairp8rson Honoraiy Secretary Honorary Treasurer Appointments in the year.. P Wilcoek K Weslover S Davles C Wilkinson M Wearing R8signations in the perlod.. J Hicks S 8irchall J Roper S Marshall Structurey governance and management The Society 15 a r8gi$t8red charlty and is affiliated lo the Royal Society f(K Mentally Handicapped Children and Adults Imencapl. 11 Wds 8St8blished by Conslltution dated 26 January 1956. Re¢rultment In accordance with th8 Trust Deed, new rnemb8rs are appointed to the Commlltee following rÉ¢ommendation lo and approval by the exisllng members. Induction is cathed out on a one lo one basis and tr8ining is provided as and when requir8d. The charity recognises the need to keep Current and new members upto-dale with legislatlvè, Charlty Commlsslon 8nd accounting requlrements. Each member offers IhemseFves lor re-election on an annual basis. Oblè¢tlv85 and act5vltles The Sociely is principglly engaged in drawing altention to Ihe problems of cognitive disabilily through the provision of a¢livilies ten9 for the r8cr881ional, educational and w81far8 n88ds of persons suffering frotn Cogni'Ve dlsability and olh8r learning dilfi¢ullles, and in th8 raising ol monay to assSst In the financing ol these aclivilles through a recogniseis Ioc81 cenlre. The Society has continued lo oryanise a programme ol fund raising events as well as soclal events for the benefit ol people with learning diffioullies throughout the Morecambè and Lancaster area, varuS individuals have been supported during the year through the provision of educational supp)rt and recreational activitbs.
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY REPORT OF THE EXECUTIVE COMMITTEE ICONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 Oblgctlvès and actlvltles Icontlnufjdl The charlty is heavily dependent on, and very Ihanklul for. the suppori11 received from volunteers, who work to SUPPOrt the operation of the S(letY in a wcle variety ol ways., be it from helping lo provide dire¢1 club and clgS8 support, supporting incomts generation by lundratsing, s8rving as Trustees or in olh8r capaciti88. Ach18V8mants and performance Our memb8rs conbnue to enloy at18nding clubs and classes, Seasonal events and parties. wmpgling in pool tournarnents and performing in musical theatre show5. Having a CooFdinator has proved beneficial with more classes, busier dasses and more members iNcludillg noticeable In¢ase In younger adults jolning and a er rea¢h uslng so¢lal media. A new Monday hub has shown members eomlllg together at a coffee morning,. encouraged to Tnake suggesllons what they would like lo see al the Clubhouse,. sales ol ilems donated to the Clubhouse., workshops lo promote healthy eallng. w811-b8ing and sexual h8al(h and the local188rning disability t8am starting a book club'B8yond Words. The IntroduGtion ol Clubhouse rnerchand15e has been popularwith the Sa of small Item5,' badge5. keyring5, pens and WrtbandS. This has also helped In promoting and awarèness of The Clubhouse. Communlly engagemènt wllh Asda has made a posilive impact wilh thelr communlly champion offering oranls, raffle prizes, donations and food provision for events. The NHS Health hub day brought lo¢al agen¢ies, authorities and leams together hosting thè day lo sharg knowledgè and information. Links wilh GVS have been malnlalned with Ihe Clubhouse the winners ol Ihe CVS'Volunteer Achievement Award." The conO"nued HR link with Pebb Healthcare has proved valuable offertng 8 wlde range of accessible SourCes. advice and 8upport. S8veral successful grant applications hav8 b8en made wSth monles put towards equipment lor cSiff8renl classes and to cover tuition fees. The members theMseeS are 81ways keen lo fundraise at the annual Pool-8thon and Christmas carol singing in town. Differen¢8 to b&neli¢iaries The Commlttee has proved ltseif to be an eftectlve mechanism in hs transparent and democralio approach in decision making and problem solving. W8 ara fortunate enough lo have such a fanlaslic facilily availab18, a rnodeTnised building In 8 g(K)d Iocallon and easily accessible to everyone. It is a place for all of us to connect M4th each olher and Ihe wider sodely. 11 is a safe and secure environment, where the members can enloy themselves, either socially tsr by participating in 8n activity or c18ss and learning something new. 11 benefits a wide range of 8ges and disabilitle8. Some members choose to help Ihe volunleers in running their own club night. whalher this is ¢olle¢ting subs. sérving in the tuck shopor packing èv8rything away at th8 end of th8 nighl. This gtves Ihèm 8 sensè ol involv8mÉnl and responsiknlily. It Is importantthat we run different classes and clubs for ourmembers laklng a hollslic approach., promoting lilness and the importance ol w811-b8ing, offering a relaxed and supportiv8 environment, encouraging lif8 skills and bullding confidence.
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY REPORT OF THE EXECUTIVE COMMITTEE ICONTINUEDI FOR THEYEAR ENDED 30 SEPTEMBER 2025 Flnanelal review A total of £69.585 12024.. £51,776) was raised during the year. Total 8xp8ndilur8 amounted lo £93,43212024'. £57.9131. Al Ihe year-end, the Society had monetary assets linveslmants. bank and cash) of £595,209. a decrease of £2,327 on th8 previous year. Plans for future periods Several parties are planned., Valentines, Fancy Dress, Summer, Halloween and Chrislm8s. A coach trip lo Beamish and an 8vening of 10-pin bowling at"Soul BO." The Musical Th8alre plan an allernatlve show of mLJsle and comedy to celebrate 62 years of the Clubhouse and historical events that hav8 happened around11. In the relvrn leg. the Clubhous8 pool players wlll travel lo Northern Ireland lo compete in their annual competiOn and ¢onlinue Idendly tnalche5 Wlth Squires, a local sports pub team. There will be the inlroduction of a Darts team with asslslance from one of our lime m8mbers, a keen dafls p18yer herself. A Community connecllon ha5 been m8de with Morecambe Football Club and a f8nlaslic opportunity lo fundr21Se at a lelevi5ed tnalch this season. Their media team will v1511 the CbhOuSe beforehand to promote thls event wlh a feature in ils digital programme. Again, the NHS Health hub day wll lake place at the Clubhouse. Also, training has been offered to volunteers lo be able to run the bwk elub Ih6ms81ves, giving flexibility on when this worksh¢w e8n be rurt. This year. the members have opted to fundr8is8 wllh 8 12 hour Game-alhon, ensurlno that as rnany m8mbers &s possible can take part. Plans have been drawn up to facilllate a changing roorn for wh881chair users. Thi5 will enable these members lo stay loi all-day activities. Grants and bids wll be continued lo be applled for, In tho hope lo upgr8d8 and purchasg equipment lorthe classès and Clubs. As part of an on%oing action plan ensuring good governance, rnanaging risk, a strategy lo plan the ¢h8rity and operations,11 Is proposed that there wlll b8 a change in the legal slalus and the incorporatiori of the charity into a CIO status. Rlsk management The members hava 8 duly lo Identlfy and r8vléw the rlsks towhlch the charlty Is exposed and lo ensure 8ppropriate controls are in place to provide r88sonable assurance against fraud and error. Risk is reviewed by the members on an annual basls. Investment pollcy The Soci81y r8c8iV88 advic8 from Its investment advlstsr. The performance of funds is reviewed al each meetlng with invastment managers instructed to carry oul any recommended changes to the inve51menl instruments. The managers ar8 instructed to keep a balawed portfolio lo spread the risk and maximise capital growlh without leopardlslng rèvenue incorne. In addition to this they are inslrucled lo avold purchasing holdings which would go against the aims ol promoting health and wellbeing that the charily undertakes, for example tobacco cotnpanies elc.
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY REPORT OF THE EXECUTIVE COMMITTEE ICONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 Res8tve5 policy The charity aims lo have the equivalent ol six months, running cosis in free reserves in addition to the reserves representlng the Investment and fixed assets owned. Unreslricled funds are reserves available lor use at the discretlon of the Irust8e$ in furtherance of the gtrneral activities ol Ihe charily. Reslri¢led funds are reserves subjected to reslriclions on their expenditure imposed by the donor. The charitls reserves ar& majority unr88tricted with a £500 re5triclEd fund reserved lor Ihe pur¢has8 of chairs, with the unr881rict8d total at the end ol Ihe year being £922,571 12024.. £925,208) with £25,73212024.. £23,781) presenting free reserves, i.e. 8xcluding investm8nt 8sset5, the 168sehold prèmises, and Ihe reslri¢led fundl. This Is In excess of six monlhs, running costs. Public benefSt We have referred to the guidan¢e conlain8d in the Charity Comrnls5ion's general guidance when revieIng our aims and obje¢lives and in planning aurfuture 8Ctivilles. In particular the Members wnsider how planngd activities will eontribule lo th8 aim5 and obje¢tpies they have sel. Statement of Trustees, responsibilities The Irustees are reqLJired to prepare fin&naal statements for each financial year which giv8 a true and fair view of the stale of affairs of the charity and of its finan¢i818oUiqtl85 for that period. In preparlng those financial statements the Irustees are r8quir8d lo.. Select 5ui18ble accountlng policies and then apply Ih8m cx)nsist8nlly,' Make judgements and eslimat8s that ar8 reasonab and prudent., Stale whether the policies followed ar8 in accordance wth 8pplicable accounllng standards, Gubject to any malerSal departuras disclos8d explained in the financial 5talements', Prepare the financial slatement5 On the going Gon¢em basis unless it's inappropriate to presume that the charity will conllnue in business. The ItU5le88 are responsible lor keeping propor accounting r8coids whlch disGlose wlth rea$atsIe accuracy al any time the financial position of the charity. They are also responsible for safeguarding the assets of the ch8Tity and hence for taking roa80nable steps lor the prevention of fraud and other irregulaiities. Independent examlner MHA have been re-appointed as Indepenc5ont examlner for the ensuing year. gned on behalf ol the Executive Committee J Boyd Chairperson 29/0112026
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY INDEPENDENT EXAMINER'S REPORT TO THETRUSTEES OF MORECAMBE AND LANCASTER MENCAP SOCIETY FOR THE YEAR ENDED 30 SEPTEMBER 2025 I reporl lo the trusleas on my examinalion ol the accounts ol the Charity for the year ended 30 September 2025. which are set out on pages 7 to 18. R8spon$lbllltles and basls of report As the ¢h8rity's Iruslees you are responsible for the pr8paration ol the accounts in aordanCe with the requirements of the Charities Act 2011 I'th8 Acl'l. I report in respect ol my ex3tnination of th8 charity's accounts carried out under section 145 of the A¢1 and In carrylng out my examlnallon I have followed Éll the applicable Directions given by th8 Charity CorntnissÈon under section 14515llbl of the Act, Independenl examiner's statement I have completed my examination. I conliirn that no materlal matter5 hav8 come lo my attention in connectson with the examlnatlon gIng me lo believe that in any material respeGt'. 8ccounting records were not kept in respe¢l of the char¢ly as required by section 130 of the A¢l', or the accounts do not accord wilh those records the accounts do not comply with the applicable requirements eoncerning th8 form and conlent of aCc(nts Set out in the Gharities IAccounts and Reports) Regulations 2008 other than any requirement Ih31 the accounts give a 'trLJe and fair view, which is not a maller considered as pari ol an Independ8nt 8xamlnatlon I have no concerns and have come across no other mallers in conn8Ction with the examination to which altentlc should be drawn in thi8 report in order to enab a prop8r underslandlng of the accounts lo be reached. Jack St88r BA IHonsl FCA Ind8pendent Examlner 14 Mannin Way Lancaster 8usine5s Park Lancasler Lan¢35hl LA1 3SW Date- March 9, 2026
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025 Total funds 2025 Total nds 2024 Unreslri¢ted Restricted lunds funds Income from: tk)nallons and legacies Charitable 8eliiilies IntMentS 2,163 50,355 16,567 2,163 50,855 16,567 1,210 34,864 15.702 500 Totsl 69,085 500 69.585 51,776 EKpendltuie on.. Charitabl8 acti118$ 93,423 93,423 57,913 Total 93,423 93.423 57.913 Net galnslllossesl on Investments Realised gainllloss) on Irwslmenls Llnrealis8d gainlllossl on intmentS 11,9271 23,628 11.9271 23,628 111,5011 71,589 Not Incomaloxp•ndlture 12,637 500 12,1371 53,951 Transfers between fund5 Net movem8nt in funds 12,6371 soo 12,1371 53,951 Re¢oncillation of funds.. Tota fvnds brought k)Mard 925,208 925,208 871.257 Total funds carrled forwartl 17 922,571 500 923.071 925,208 The Statement ol Financlel Actimties includes all gains and losses in the year and therefore sla18menl of lolal re¢ognised gains and bsses has not b88n prepared. All of the above amounts rèlale to continuing aclivilies. The notes on pages 9 to 18 form parl of thes8 financial sts16m6nts.
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY BALANCE SHEET AS AT 30 SEPTEMBER 2025 2025 2024 FFxed assets Tangiblg 0ss81s In%e5tmentS qo 11 326,247 570,592 326.247 575,180 898,839 901,427 Current assets Debtors Cash held al inwslmenl brd(8rs Cash al bank and in hand 12 11 3.295 7,335 17,282 3,022 7,293 15,063 27,912 25,378 Credltors.. am(yJllts falling due within one year 13 11,6801 {1,S971 Net current assets 26.232 23,781 Total assafs less current liabllltles 923.071 925,208 Net as*ts 923.071 925,208 Funds: Unrestricted fvnds Re5trioted funds 17 17 922,571 soo 925,208 Total funds 923,071 925,208 These accounts were approved by the Exe¢ulive Commltlee and authorlsed for Issue on the and are signed on their behalf by.. J Boyd Chairperson The notes on pages 9 to 18 lorrn part of these financial statements.
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 AccoLtnting policles Legal form The enlily is registered as a charity in England and Wales. The address ol the charlty, the nature of Its operations and its principal activities are all detailed in the Executive Committee report and charlty adminlslrative details pages in these financiql staiemenls. Basis of accounting The charily constitute5 a public b8n8fil entity as defined by FRS102. The financial stal8m8nts hav6 b8en prepared in accordan¢8 with the Slalement ol Re¢ommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and the Flnancial Reporting Standard applic8ble in the Uniled Kingdom and Rapubllc of Irdand IFRS 1021 and thg Charitles A¢l 2011 and UK Generally Accepted Pracllce. The financi81 statements have b88n prepared on a going concern basis under the hislori¢al ¢osl ¢onv8ntion. The linanclal slalements are prepared In sterllng which Is the functional currency of th8 charity. The signiflcant accounting policies apptied in the prepaialion ol these financsal slaletnents are set out below. These policies have been ¢on515tently applied to all years presented unless otherwise staled. Preparatlon of the a¢¢ount8 on a golng con¢ein ba818 The trustees have considered the charity's ability lo continue as a going concern, taking into a¢counl th charily's anticipat8d Incom8 Streams, 8XP8nditui8 comrnitments, and cash flow requirements for a period of at leasl e1ve months Ir¢*n the dale of approval ol these financial slatemenls. The trustees are also pr(NJressing plans to convert the chamty from its current unlncorporaled fom lo a Chorftable Inrporated Organlsalion ICIOI. The Intention is that the charity's aclivities, assets. liabilities, and undertakings will transfer to the CIO, and the charitls work will conlinue wilhoul interruption. The trustees consider that the proposed conversion doe5 not gwe rise to any material uncertainly that may cast signllicanl doubl on the charlly's ability lo ¢onlinug as a going ¢on¢ern. The chadly Is expected lo continue its charitable acliviti&s either within the exisling unincorporated structure or, following conversion, through the CIO. Accordlngly, the trustees believe that It Is approprlale to pr8parg these financial Slatemenls on a going conTrm basis. Income Donalions are Induded as thèy ara receivabl6 by the charily, except insofar as they aro InGapable of financlal mea5ur@m8nt. Other income lilding grant income) is recognised when Ihe charity is legalEy entitled to recewe it. No income is shown nel of expenditure. Expendlture Expendilurè is re¢ognlsed on an a¢¢wals basis as a liabillly is in¢urred. Expenditure has been ola5sified under he8dings that aggregate all costs related to the category. Expenditure is reco9nlsed where there is 8 18gal or conslwctiva obligation to makè payments to third parties, il is probable that the settlement will be required and tha Amount of the obligation ean measured rell8Ny. Prernlses ¢osts gnd governan¢e costs ar8 thos8 which 85slsl lh8 work of the charity but do not directly represent charitable activitie5. They are incurred directly lo support the objective5 01 the charity.
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Accountlng pollcles Icontinuedl Debtors and credltors Deblors and creditors with no staled In16r6St rale and re1vable and payable within one year are r8cord6d al Iransactlon price. Any losses arising from impaimient are recognised in expenditure. Flnan¢lal Instruments The charity has ele¢led lo apply the provisions of Section 11 '8asic Financial InslrumÈnts' and SeCtn 12 'Other Flnancial Instrurnent5 Issu@s' of FRS 102 to all ol Ils flnanclal Instruments. Flnancial Inslrurnents are recognis8d in the charivs balance sheel when the eh8rity becomes P8rty lo conlra¢lual provkslons of the Instrument. Flnanclal assets and liabilities are offset. wilh the net amounts presented in the financial slat8m8nls, whan there is a legally enforceablè right lo offset the recognised amounts and there is an Inlenllon to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic nanCISISS8S Basic financial assets. which include debtor5 and c8sh and bank balances, are initially measured al Iransadlon prlce ineludlng transaction costs and are subsequently carrled at amorllsed cost using the effective interest method unless the arrangement constitutes 8 financing transaclion, where the transaction is measured at thè present valu8 of lh& future recelpls discounted at a markot rate of int6r88t. Financial assets classified a5 receivable within one year are not amortised. Impairmenl offin8nci818SS8ts Financial asse are assessed for indicators ol impairment at each repOrtg end dale. Financial assets are impaired where the is objecllve evidence that, as a result of one or more events that occurred atter the Inltial recognition of the financial asset, the estimated future cash flows have been aff8Ct8d. If an asset is impaired, the Impairment loss is the difference b8twe8n thg ¢arry4ng amount an*Y Ihe present value of the estimaled Cash flows dis¢ounted al the asset's original eff8cliv8 interest rate. The impairment loss is cognlsed In the slaternenl of financial activlly. 11 there is a d8U8ase In the impalmienl loss arlslng from an evenl occurring after th8 Impairment was recouni5ed, the impairment is reversed. Th& reversal is such that the current carrying amount clo8s nol 8XC88d what Ihe carryin9 amount would have been, had the impairmgnt nol prevk)usly been re¢oonlsed. The impairment reversal 15 recogni5ed in the statement of finanual a¢llwly. De-recognilioF7 of financ1 assets Flnancial assets ar8 d&re¢ognised only when the contractual rlghts to the cash ftows from the asset expire or are settled, or when th8 charity Iran8f6rs the financlal asset and subslanlialty £11 the risk5 and rewards of ownership lo another enlily, or if some significant d5ks and rewards of ownership are relained bul control of Ihe ass81 has transf8tr8d to anolhgr party that is able lo sell Ihe asset In Its 8ntlr8ly lo an unrelated thlrd party. classifall0 of financlèl liabilities Fin8n¢ial liabilities and equity inslrurnents are dassified according lo the substance of the contractual arrangements enter8d into. An equity instrument is any contract Ihat evidences a residu81 interest in the assats of the charity after deducting all of its liobilities. -10-
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Accounting polltles l¢ontlnuedl &83 ftn8ncial ltsbililies Basic financial li8bilities are initially recognised al transa¢lion price unless the arrangement ¢onstilules a Ilnancing Iransacllon, wherè the debt instrument is rnèasur6d at tho presenl v81u@ of th& futu[8 r8celpls discounted al a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are sub88queniiy caiiied al amortlS8d cost. using the effective interest rate method. D8-reGognilion of finanoal liabilrfies Flnanclal liabllilies are derecognlsed when the chsrlly's contractual obllg8llons explrè or are diseh8rged or cance118d. Inve$lment$ Investments are shown al their mark&1 value on the date of the balan sheet. Gains and losses on disposal and revaluation of assets are charged or eredited la the Slalement of Fin8ncial Activities. Flxed assets Leasehold property 15 induded in the Balan Sheet al It5 orfglnal cost price together with the costs of improvements thereto. No depreciallon is provided on leasehold properly improvements on the grounds that the depreciation charge and accumulal8d d8pr8ciation woiild be imm81erial, as the charily has a policy of regular maintenance and repalr Iwhlch is charged lo the stgtemenl of finaneial actItIosI such that th8 previously 8sses5ed standard ol performan is m8inlained. Fixtures & fittings are in¢luded at their original cost wSce. Any subsequent relatgd costs are expensed lo thè charity's slat8m8nl of financial activities, in lin8 with the policy of regular mainlenanc8 and r8pair. No d9pr8¢iation 18 provided on Ilxlures & fittings on the same grounds as outlined above lor leasehold property improvernenls. Where assets are gifted lo the Charily, they 2re included in the Balan Sheet as their eslimaled market value at the time of the gilt, with an equivalent amount bbing included in donations rec6ived. Judgements and key sourc8s of estimatlon uncertalnty In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the ¢arrying amounl of assets and li8bilities Ihal are not readily apparent from other sources. The e51irnates and 8SSOel8led assumpliorF8 are based on historical experience and other factors that are considered to be relevant. Actual results may diller from thase estlmales. The esllm8les and underlylng assumpuons are rèvlewed on an ongoÉng basis. Revlsk)ns lo aecountlng estim818$ are recognised in th8 period in whi¢h (he estimate is revised where the revision affects only that pariod, 01 in the period of the revision and future p8riods wh8re th8 revision aff8Cts both curr8nt and fulure periods.
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Judgement5 and k8y sources of estlmation un¢èrtalnty l¢ont5lluedl Key assumptlons, Judgements and •stlm&tas In the opinlon of the Truslees, there have been no slgnlficant judgerllenls lapart from those involving eslimalesl made in the process of applwng Ihe 8bove a¢¢ounling polic16s, with the exception ol depr8ciation on fixed assels as detailed below and the Irealmenl of fixed assets as detailed ¢)n page 11. There have been no key assumpllons concerning future and other key sources of esllmation uncert8lnty at the reporting dale that hav8 8 significant risk ol ¢ausing a mateTial adjuslmenl lo the carrying amounis of assets and liabililies withln the next flnancial year. Kèy ludgamant- depreclatlon of flxed assets The Charily has hislori¢ally CalaIl$ed leasehold itnpiovement5 and flxtures and fillings al cost and has not provided for depreoialion. This reflects the Twstees, judgemenl that, due lo the nature ol the as58ls and th8 Charily's clrcumslances, thelr uselul economic lives are nol considered lo be finite wlthln the period under review. The lease relating lo the property, whiGh is held with the local council, is due lo expire walhin the next 12 months. However, the Trustees are confident that tha lease will be renewed and consider Ihal the Chaiily has a long-term interesl in the site. supporied by the ongoing relalionshipwth the th81 council, which retains legal ownershlp of the property. Fixtures and fillings wilhln the property are also held at cosl. Th8 Trustees consider thal the Charity's policy of regular maintenanee and repair maintains the service potential of these assets, 2nd thelOre condude that no d8preciation charg8 is required in the ¢urrent p6ri(sd. -12-
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Income from donations and 18gacles Unr8Strict•d RÈstrl¢ted funds funds Totsl 2025 Total 2024 M8mbsr subscriptlons Donatlons 1,032 1,131 1,032 1.131 410 2,163 2,163 1,210 All incom8 In the prior year was unrestri¢led. Income from charltablè activities R&¢r6atlonal actlvit185 for those with cognlllve disabllitles A¢tivlty Unrostrlctèd funds Rastrlcted funds Total 2025 Tolal 2024 PIK)18wnts Other ernt$ Blngo Gal8way Clubl(XasseslMusic Nlghts Rent of premises Grdnt 1,177 6,259 7,262 30,807 4,850 1,177 6,259 7,262 30,807 4,850 500 5.647 3,304 5,597 18,876 1.440 500 SO,355 500 50,855 34,864 All in¢orne In the prior year was unreslrlcted. Investment Income UnTèStrictsd Rgstricted funds funds Total 2025 Total 2024 Inler88Vdi%idends rec81d on inK8slments 16,567 16.567 15,702 16,567 16,567 15,702 All income in the prior year was unr8slricted.
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY NOTES TO THE ACCOLINTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Exp8ndlture on ¢harltable actlvltSe$ RecrÈational activi*ies fijr those with cognitive disabilities Actlvlty Unrestricted fund$ Restricted funds Total 2025 Tol81 2024 Pool entS Functions Gateway ClublCla55eslMusio NSghts Support ¢0$15 (note 71 5,823 1,755 9,498 40.837 2.632 15,130 75.601 2,632 15,130 75.601 93,423 93,423 57,913 All expenditure In the prlor year was unreslriGled. Support wsts UnrestrlctÈd funds ReriCted fund5 Total 2025 Total 2024 Ground lent WalÈr and sewerage ratÈs le¢tri¢ity and gas Insuranc8 Repairs and m&inlenance Caretaker 8nd cleaner Co-ordinator T818phon8 Licences Other Secrelaryltrea5urer honorarium IndeFendent examlnalion InstneI5. tnanagetnent fees 385 2.144 2.706 2,601 22,09D 4.645 25,330 1,128 130 2.764 2.250 1.816 7.812 385 2.144 2.706 2,601 22,090 4,645 24330 1,128 130 2,764 2,250 1,616 7,812 385 1,721 3,000 2,871 2,549 3.6S4 13,500 740 953 506 1,600 1,641 7,717 l+r.fyGi£ £o(N1ceC 75.601 75.601 40,837 All expendllure In the prlor year was unrestrlded. .14-
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Net Incomelexpendlture 2025 2024 Net Income is stated after charyingllcreditingl.. Independent examinerfs Mntion.. - ind8ndent exam¢naliw fee 1,616 1,641 Tyustees and key management personnel remuneratoon The trustees of the charily are considered lo be the key management personnèl of th& charity. One trustèe, H Towers. re¢eived £1.00012024.. £8001 lor Iheir role as treasurer. This is agreed and ¢on5enled to by all Iruslees. In addition, another Iruslee, Parn Hay8s. r8C8iv8d £25012024.. £8001 for their role supporting the treasurer. In addilion. P Halkic received £1.00012024'. £0) for their role as SeCtary. No other trustees lor any persons connected to theml received any r8rnuneralion or expenses from the Charity durlng the year. 10 Tanglble flxed assèts Leasehold Flxturès & irnprovements fittlngs Total C05t at 30 Septemb8r 2025 . no rn0ent 8ince 01 October 2017 313,989 12,258 326,247 313.989 12,258 326.247 Leaseholdproperty The land at Charles Slreel, More¢ambe is held on a16ase from Lancaster Cily Council. Origlnally th8 18a5e ran for 30 years expiring in 1994. This has been renewed, from 1 September 1997 for 30 years Isubjecl lo a rent r6M8w every fiv8 ye8r81. comrnllm8nt8 undgr this 188s8, please refer lo rbote 16. On th8 land the Society built premises, now known as Lansmore Court, for a oost price of £22,666 lin 19641. This c05t plus subsequent leasehokj improvement cos15 total the above figlire. As the Committee ha5 no plans for the sale of the property in the loreseeable future, no allempt has been tnada lo place a current market value on the leasehold property. However the Commllttse Is ol Ihe oplnSon that ils value 15 al least that which is included in the balanee sheet. In addition, no depreciation has b&en provid8d on Ihe leasèhold propèrty. Please see the [evant section of the accounting pIcieS note for further detaiL8. Should th8 Charity vacat8 th8 pr8mises or th8 18a88 b8 18rminaled, ihe ¢anying value of the leasehc4d property improvements woub be lully impaired. However, the Trustees consider this Outcome lo be unlikely and exp8¢l the Charlly lo r6t8in a long-term int6r8$t in the site. -15-
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 11 Flxed asS8t Inv&stments 2025 2024 UK listed equities & fixed inteies15ecuritie5 Cash held as part of i5(ent portfDIio 570,592 7.33S 575,18LI 7,293 577.927 582,473 The historlc81 cost of the investments is £497,37712024.. £509,675) 12 Debtors 2025 2(Y24 Prepayments 3.295 3.022 3,295 3,022 13 Creditor5 2025 2024 Acctuals 1,680 1.597 1,680 1,597 14 Control Th8r8 was no ulllm818 controlllng party during th8 curr8nl or prtor peiiod. 15 Rolatèd party transact5ons No related party Iransactlons ¢r[¢d durSng the current or ylor p8rlod, except for those disckjsed in note g of the accounts. -16-
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 16 Operatln9 lea$e$ .165see At the reportlng date the charlty had outstanding commitments for future rninimurn lease payments under non-Gancellable operating leases whh fall due as follows., 2025 2024 Due in less than one year Du6 in more than one year but less than 5 year8 Due in mor8 thari 5 years 385 353 385 738 738 1.123 Lease payments of £38512024.. £3851 h8ve been reeognlsed as an 8xpanse h the period. 17 Analysls of funds- current year At1 O¢tob8r 2024 At30 Gains, losses September & transfers 2025 Income Expgndlture Unrestricted funds Gen8r81 fund 925,208 69,085 (93.4231 21,701 922,571 R8rlcled funds 500 500 Total funds 925,208 69,585 193,4231 21,701 923,071 18 Analysis of funds- prior year At1 October 2023 At30 Gain4 losses September & transfar8 2024 Income Expondltura Unestricted funds General fvnd 871.257 51,776 157,9131 60.088 925,208 Restricted funds Totsl funds 871,257 51,716 157,9131 60,088 925,208 -17-
DSIgn Envelope ID." gOA013D2-AE034838-AE12-1c874&9D84 MORECAMBE AND LANCASTER MENCAP SOCIETY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 19 Analy$l$ of net assets between funds- current year Unrestricted Restricted Funds Funds Total Fund balances al 30 S8plemb&r 2025 are represented by.. Tangible fixed assets Inwslmenls CLJrrent assets Creditors.. amounts falling due within one year 326,247 570,592 27,412 11.6801 324247 570,592 27,912 11.6801 500 922.571 500 923,071 20 Analysls 0¢ net assets betwgan fund8- prlor year Unrestrlcted R8Strlcted Fund8 Funds Total Fund balances at 30 Sept*mb&r 2024 8ra representeis by.. Tangible fixed assets InStMentS Current assets Creditor5'. amounts falllng due thIn one yèar 326.247 575, 180 25,378 11,5971 326,247 575.180 25.378 {1.5971 925,208 925,208 -1