CHARITY REGISTRATION NUMBER: 101253
Carrickfergus & District MENCAP Society
Unaudited Financial Statements
31 December 2022
AUBREY CAMPBELL & COMPANY
Chartered Accountants & Statutory Auditors
631 Lisburn Road
Belfast
BT9 7GT

Carrickfergus & District MENCAP Society
Financial Statements
Year ended 31 December 2022
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial statements
Detailed statement of financial activities
14
Notes to the detailed statement of financial activities
15

Carrickfergus & District MENCAP Society
Trustees. Annual Report
Year ended 31 December 2022
The trustees present their report and the unaudited financial statements of the charity for the year
ended 31 December 2022.
Reference and administrative details
Registered charity name
Carrickfergus & District MENCAP Society
Charity registration number
101253
Principal office
15 Donegall Way
Co. Antrim
BT389LW
United Kingdom
The trustees
Mr S Bell
Mr I Crowe
Mrs D McElroy
Mr T Monteith
(Retired 3 March 2022)
Independent examiner
John Magee Aubrey Campbell & Co.
631 Lisburn Road
Belfast
BT9 7GT
Structure, governance and management
Mencap have strong relations with a local network of more than 500 affiliated groups, of which the
Carrickfergus and District Society is one, working in partnership with people with a learning disability.
All of our services support people to live life as they choose, providing independence, advice, and a
voice for changes that people with a learning disability want.
The Society in Carrickfergus is a charity in its own right, working to ensure that people with a leaming
disability and their families have support locally. We have a Board of Trustees, with a traditional
structure
elected office bearers (Chairman, Vice Chairman, Secretary and Treasurer) and lay
membership.
Statutory compliance and administration has traditionally been under the control of the Treasurer,
although all Trustees are aware of their responsibility to act collectively to ensure the proper
administration of the charity. safeguard its assets and resources to ensure that they are used solely in
the furtherance of the objectives of the charity, and act in the best interests of the charity, avoiding
conflicts be￿een it and their personal interests.
Public Benefit Statement
The trustees confirm that Ihey have had due regard for the guidance produced on public benefit by the
Charity Commission for Northern Ireland and are pleased to report that during the period the
charitable company has continued to provide public benefits through the programmes and services we
offer.

Carrickfergus & District MENCAP Society
Trustees, Annual Report (continued)
Year ended 31 December 2022
Objectives and activities
Mencap works with people with a learning disability to change laws, challenge prejudice and support
them to live their lives as they choose. The Carrickfergus and District Society do not typically hold
fundraising events for their own benefit, but play a vital role in providing its members and local
community with financial and moral support.
Achievements and performance
The Society donated £5,947 to worthy causes and projecls during this financial period (2021.. £5001.
During the year £2,799 was spent on improving facilities at Ellis Grove. A further £5,671 was spent
on garden furniture at the Hawthorns Adult Centre.
Financial review
The Society's cash inveslments have been disclosed at market valuation. It is acknowledged that this
will inevitably lead to fluctuations with regard to the value of total funds held by the Society going
forward, but this is an unavoidable requirement of the Charity Slalement of Recommended Practice
(SORP}.
Plans for future periods
The Society continues to communicate with the local bodies which it has previously supported in
respect of needs arising. There are plans to help fund outdoor play facilities in a local primary school
with a Learning Support Unit. This unit will help support Foundalion and Key Stage 1 children with
moderate learning difficulties and autism.
The Society is also open to the possibility that some of the funds currently held might be used in a
facility, perhaps on a co-funded basis, with the local Heallh Trust. However. continued austerity
measures imposed by successive governments make this unlikely in the short to medium term.
The trustees, annual report was approved on 22 May 2023 and signed on behalf of the board of
trustees by..
Mr S Bell
Trustee
Mr I Crowe
Trustee
Mrs D McElroy
Trustee

Carrickfergus & District MENCAP Society
Independent Examiner's Report to the Trustees of Carrickfergus & District
MENCAP Society
Year ended 31 December 2022
I report to the trustees on my examination of the financial statements of Carrickfergus & District
MENCAP Society ('the charity'l for the year ended 31 December 2022.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act (Northern Ireland) 2008 (the '2008 Act,). You
are satisfied that your Charity is not required by charity law to be audited and have chosen instead to
have an independent examination.
I report in respect of my examination of the charity's financial statements as carried out under section
65 of Ihe 2008 Act. In carrying out my examination I have followed the general Directions given by the
Charity Commission for Northern Ireland under section 6519}{b) of the 2008 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come lo my attention in connection
with my examination giving me cause to believe that in any material respect-
accounting records were not kept as required by with section 63 of the 2008 Act., or
the financial statements do not accord with those records. or
the financial statements do not comply with the accounting requirements of the 2008 Act; or
the financial statements do not comply with the applicable requirements concerning the
form and content of accounts set out in the Charities {Accounts and Reports) Regulations
2008 other than any requirement that the accounts give a 'true and fairf 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.
Mage
rey Camp
II&Co.
Independent Examiner
631 Lisburn Road
Belfast
BT9 7GT
22 May 2023

Carrickfergus & District MENCAP Society
Statement of Financial Activities
Year ended 31 December 2022
2022
Unrestricted
funds Total funds
2021
Total funds
Note
Income and endowments
Investment income
Other income
135
1,810
135
1,810
228
1,809
Total income
1,945
1,945
2,037
Expenditure
Expenditure on charitable activities
Total expenditure
17,103
17,103
4,689
17,103
17,103
4,689
Net (losses)Igains on investments
229,280
229,280
(154,031)
Net {expenditurellincome and net movement in funds
(244,438) (244,438)
151,379
Reconciliation of funds
Total funds brought forward
Total funds carried forward
1,726,295
1,726,295
1.574,916
1,481,857
1,481,857
1,726,295
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 6 to 12 form part of these financial statements.

Carrickfergus & District MENCAP Society
Statement of Financial Position
31 December 2022
2022
2021
Note
Fixed assets
Tangible fixed assets
Investments
12
13
8,416
1,425,835
8,416
1,655,115
1,434,251
1,663,531
Current assets
Debtors
Cash at bank and in hand
14
389
48,417
63,643
63,643
48,806
Creditors: amounts falling due within one year
Net current assets
15
1,200
879
47,606
62.764
Total assets less current liabilities
1,481,857
1,726,295
Net assets
1,481,857
1,726,295
Funds of the charity
Unrestricted funds
1,481,857
1,726.295
Total charity funds
16
1,481,857
1,726,295
These financial statements were approved by the board of trustees and authorised for issue on 22
May 2023, and are signed on behalf of the board by..
Mr S Bell
Trustee
Mr I Crowe
Trustee
Ivtrs D M¢Elroy
Trustee
The notes on pages 6 to 12 fomi part of these financial statements.

Carrickfergus & District MENCAP Society
Notes to the Financial Statements
Year ended 31 December 2022
General information
The charity is a public benefit entity and a regislered charity in Northern Ireland and is
unincorporated. The address of the principal office is 15 Donegall Way. Whitehead, Co. Anlrim,
BT389LW, United Kingdom.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,. the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ifeland (FRS 102} (Charities
SORP (FRS 102}) and the Charities Act (Northern Ireland) 2008.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of Ihe entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or
endowment funds.

Carrickfergus & District MENCAP Society
Notes to the Financial Statements {contlnued)
Year ended 31 December 2022
Accounting policies {contAnued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charily., it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure ￿liablY, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted seNice. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activitie5 to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a Charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
All fixed assets are initially recorded at cost.
Investments
Fixed asset investments are initally recorded at cost, and subsequently stated at cost less any
accumulated impairment losses.

Carrickfergus & District MENCAP Society
Notes to the Financial Statements (continued)
Year ended 31 December 2022
Accounting policies (Continued)
Impairment of fixed assets
A review for indicators of iyairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impainnents are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generating unit to which the asset belongs. The cash-generating unit is the smallest
identifiable group of assets that includes the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured al amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments. including derFvatives. are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial inslruments are subsequently measured al fair value, with any changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equily instruments regardless of significance, and other financial assets that are
individually significant. these are assessed individually for impairment. Olher financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.

Carrickfergus & District MENCAP Society
Notes to the Financial Statements (continued)
Year ended 31 December 2022
Accounting policies (continuèdj
Financial instruments (continued)
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Bank interest receivable
135
135
228
228
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Other income
1,810
1,810
1,809
1,809
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Charitable work
Support costs
15,000
2,103
15,000
2,103
3.205
1.484
3,205
1,484
17,103
17,103
4,689
4,689
Expenditure on charitable activities by activity type
Activities
undertaken
directly
Support Total funds
costs
2022
Total fund
2021
Charitable work
Govemance costs
15,000
309
1,794
15,309
1,794
3,675
1,014
15,000
2,103
17,103
4,689
Analysis of support costs
Total 2022 Total 2021
Premises
470

Carrickfergus & District MENCAP Society
Notes to the Financial Statements {¢ontinuedJ
Year ended 31 December 2022
Net Ilosses)Igains on investments
Unrestricted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Gainsl{losses) on cash held for
investment purposes
(229,2801 {229,280}
154,031
154,031
10. Independent examination fees
2022
2021
Fees payable to the independent examiner for..
Independent examination of the financial statements
771
990
11. Trustee remuneration and expenses
No remuneration or benefits derived from employmenl with the charity were received by the
trustees.
12. Tangible fixed assets
Land and
buildings
Cost
At 1 January 2022 and 31 December 2022
Depreciation
At 1 January 2022 and 31 December 2022
Carrying amount
At 31 December 2022
8,416
8,416
At 31 December 2021
8,416
13. Investments
Other
investments
Cost
At 1 January 2022
Additions
Fair value movements
1,655,115
(229,280)
1,425,835
At 31 December 2022
Impairment
At 1 January 2022 and 31 December 2022
Carrying amount
At 31 December 2022
1,425,835
1,655,115
At 31 December 2021
10

Carrickfergus & District MENCAP Society
Notes to the Financial Statements (continued)
Year ended 31 December 2022
13. Investments (continued)
All investments shown above are held at valuation.
The total amount invested in the assets at the reporting dale, at cost, amounted to £920,000
{2021'. £920,000).
14. Debtors
2022
2021
Prepayments and accrued income
389
15. Creditors: amounts falling due within one year
2022
2021
Accruals and deferred income
1,200
879
16. Analysis of charitable funds
Unrestricted funds
At
Gains and 31 De¢ 202
losses
At
1 Jan 2022
Income Expenditure
Transfers
Carrickfergus &
District Mencap
Society
1,726,295
1,945
(17,1031
1229,280} 1,481.857
At
Gains and 31 Dec 202
losses
At
1 Jan 2021
Income Expenditure
Transfers
Carrickfergus &
District Mencap
Society
1,574,918
2,037
{4,689)
{2)
154,031 1,726,295
11

Carrickfergus & District MENCAP Society
Notes to the Financial Statements {continuedJ
Year ended 31 December 2022
17. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2022
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year
Net assets
8,416
1,425,835
48,806
(1,200)
1,481,857
8,416
1,425.835
48,806
(1,2001
1,481,857
Unrestricted Total Funds
Funds
2021
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year
Net assets
8,416
1,655,115
63,643
{8791
1,726,295
8.416
1,655,115
63,643
(8791
1,726,295
18. Financial instruments
For financial instruments measured at fair value, the basis for determining fair value must be
disclosed. Vvhen a valuation technique is used, the assumptions applied in determining fair value
for each class of financial assets or financial liabilities must be disclosed. If a reliable measure of
fair value is no longer available for ordinary or preference shares measured at fair value through
profit or loss. this must also be disclosed.
12

Carrickfergus & District MENCAP Society
Management Information
Year ended 31 December 2022
The following pages do not form part of the financial statements.
13

Carrickfergus & District MENCAP Society
Detailed Statement of Financial Activities
Year ended 31 December 2022
2022
2021
Income and endowments
Investment income
Bank interest receivable
135
228
Other income
Other income
1,810
1,809
Total income
1,945
2,037
Expenditure
Expenditure on charitable activities
Repairs and maintenance
Insurance
Other establishment
Legal and professional fees
Other interest payable and similar charges
Donations
9,013
309
40
1,761
33
5,947
2,653
470
52
990
24
500
17,103
4,689
Total expenditure
17,103
4.689
Net Ilossesllgains on investments
Gainsl{losses) on cash held for investment purposes
229,280
1154,031)
Net lexpenditure)lin¢ome
(244,438)
151,379
14

Carrickfergus & District MENCAP Society
Notes to the Detailed Statement of Financial Activities
Year ended 31 December 2022
2022
2021
Expenditure on charitable activities
Charitable work
Activities undertaken directly
Repairs, maintenance & replacement5
Sundry costs
Donations
9,013
40
5,947
2,653
52
500
15,000
3,205
Support costs
Insurance
309
470
Governance costs
Accountancy fees
Bank charges
1,761
33
990
24
1,794
1,014
Expenditure on charitable activities
17,103
4,689
15