2024-09-30-accounts - Lowestoft And District Mencap Society

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REGISTERED CHARITY NUMBER 233331

Report of the Trustees and Unaudited Financial Statements for the Year Ended 30th September 2024 for Lowestoft and District Mencap Society incorporating Unity Youth Centre

SGH Services 4 Bodiam Way Carlton Colville Lowestoft NR33 8DN

Lowestoft and District Mencap Society

Report of the Trustees for the year ended 30 September 2024

The trustees present their report with the financial statements of the charity for the year ended 30th September 2023. The trustees have adopted the provisions of the Statement of Recommemed Practice 2015 (SORP2015) Accounting and reporting by charities issued in January 2015.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number 233331

Principal Address

The Unity Centre Unit 1 6 Milton Road East Lowestoft NR32 1NT

Trustees

Jacqueline Guyton Chair Giselle Czajka Treasurer David Ben Hollingsworth Nathan Jon Anthony McWade Janet Elizabeth Craig Toni Jackson Alan Roll

Independent Examiner

Mrs S Hyde ACMA SGH Services 4, Bodiam Way, Carlton Colville, Lowestoft. NR33 8DN

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

The Charity is governed by a model constitution for branches of MENCAP. The model constitution was adopted by the branch on 16th November 2007. This was revised on 30th September 2019.

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Independent Examiner's Report to the Trustees of Lowestoft and District Mencap Society

Independent examiner's report to the trustees ogf Lowestoft and District Mencap Society

I report to the charity trustees on my examination of the accounts of the Lowestoft and District Mencap Society (the Trust) for the year ended 30th September 2024

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act') as amended up to 30th September 2023,

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examnation I have followed all applicable directions given by the Charity Commission under section 145(5))b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in repect of the Trust as required by section 130 of the Act ; or
2 the accounts do not accord with those records: or
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities(Accounts and Report) regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Sheila Hyde ACMA SGH Services 4 Bodiam Way Carlton Colville Lowestoft Suffolk NR33 8DN

7/30/2025

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Lowestoft and District Mencap Society

Statement of Financial Activities for the Year Ended 30th September 2024

INCOME AND ENDOWMENTS FROM Donatons Trading actvites Mencap Trading Actvites Fort Shop Grants Other Income	9/30/2024 15,331 15,263 18,645 28,869 28,869 23,201 2,500 21,003 23,503 67,282 974 974 566 Unrestricted Funds Restricted Funds Total Funds 30-09-23
TOTAL EXPENDITURE ON Charitable Actvites NET INCOME/EXPENDITURE RECONCILIATION OF FUNDS FUNDS BROUGHT FORWARD FUNDS INTRODUCED UNITY YOUTH PROJECT	47,674 21,003 68,609 109,694 75,870 36,527 112,397 81,291
	-28,196 -15,524 -43,788 28,403 47,497 29,231 76,728 48,325 0 0 0 0
TOTAL FUNDS CARRIED FORWARD	19,301 13,707 33,008 76,728

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Lowestoft and District Mencap Society

Balance Sheet

at 30th September 2024

Unrestricted Funds Restricted Funds	Total Funds 30-09-24	Total Funds 30-09-23
1 1 19,300 13,706 0 0	2 33,006 0	2 76,726 0
19,301 13,707 0 0	33,008 0	76,728 0
19,301 13,707	33,008	76,728
	19,301 13,707 33,008	47,497 29,321
		76,728

The financial statements were approved by the Board of Trustees on31/07/25 and were signed on its behalf by:-

Ms G Czajka - Treasurer

…............................................

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Lowestoft and District Mencap Society

Notes to the Financial Statements for the year ended 30th September 20234

1ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), the Charities Act 2011 and the requirements of the Statement of Recommeneed Practice, Accounting and Reporting by Charities.

Incoming resources

All incoming resources are included on the Statement of Financial Actvities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and ftngs	25% on cost
Computer Equipment	25% on cost
Motor vehicles	25% on cost

Taxation

The charity is exempt from tax on its charitable activities.

Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restricted Funds arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2OTHER TRADING ACTIVITIES

Food and drink takings Gaming takings Bric -a-Brac Takings Centre events Other Total	9/30/2024 9/30/2023 13,864 14,649 3,213 3,794 7,589 6,600 2,689 3,776 10,743 80,875
	68,609 109,694

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Lowestoft and District Mencap Society

Notes to the Financial Statements - continued for the year ended 30th September 2023

3TRUSTEES REMUNERATION AND BENEFITS

A total of £10503 was paid to 2 trustees for managing actvities during the year to 30th September 2023. A total of £10912 was paid to 2 volunteers for managing activities during the year to 30th September 2023

4STAFF COSTS

Wages and salaries The average monthly number of employees during the year was as follows : Staf No employee received emoluments in excess of £60,000.	9/30/2024 9/30/2023 £ £ 37508 8257 3 3

5COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Funds £ 15,331 28,869 2500 974 47,674 75,870	£ 21,003 Restricted Funds	£ 15,263 28,869 23,503 974 Total Funds
	21,003 36,527	68,609 112,397
-28,196 47,497	-15,524 29,231	-43,788 76,728
19,301	13,707	33,008

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Lowestoft and District Mencap Society

Notes to the Financial Statements - continued for the year ended 30th September 2024

6TANGIBLE FIXED ASSETS

6TANGIBLE FIXED ASSETS
Computers Vehicles Total COST 28011 9491 37502 At 1st October 2023 Disposal At 30th Septmber 2024 28,011 9,491 37,502 DEPRECIATION At 1st October 2023 28,010 9,490 37,500 Charge for year Disposal At 30th Septmber 2024 28,010 9,490 37,500 NET BOOK VALUE At 30th September 2024 1 1 2 At 30th September 2023 1 1 2 7CREDITORS AMOUNTS FALLING DUE WITHIN ONE YEAR 9/30/2023 9/30/2022 £ £ Other Creditors 0 0 8MOVEMENT IN FUNDS At 01-10-23 At 30-09-24 Unrestricted funds General funds 40,957 -28,656 12,301 Closure resserve 7,000 7,000 47,497 -28,656 19,301 Restricted funds 29,231 -15,524 13,707 TOTAL FUNDS 75728 -42720 33008 Furniture and Fitngs Net movement in funds	Computers Vehicles Total 28011 9491 37502 Furniture and Fitngs
	28,011 9,491 37,502
	28,010 9,490 37,500
	28,010 9,490 37,500
	1 1 2 1 1 2
			At 30-09-24 -28,656 12,301 7,000 Net movement in funds
		47,497 29,231	-28,656 19,301 -15,524 13,707
		75728	-42720 33008

9RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30th September 2024

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