## **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. Page 1 ## **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 Page 2 ## **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**| Page 3 ## **Lowestoft and District Mencap Society** ## **Balance Sheet** ## **at 30th September 2024** |**Notes**
**FIXED ASSETS**
Tangible Assets
**CURRENT ASSETS**
Cash at Bank
**CREDITORS**
Amounts falling due within one year
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
Unrestricted
Restricted
**TOTAL FUNDS**|**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 …............................................ Page 4 ## **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| Page 5 ## **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** |**INCOME & ENDOWMENTS FROM**
Donatons and legacies
Trading Actvites Mencap
Trading Actvity Fort Shop
Grants
Other income
Total
**EXPENDITURE ON**
Charitable actvites
**NET INCOME /(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|**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**| Page6 ## **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** Page 7