2021-03-31-accounts - Cumbria Deaf Association

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			Page
Reference and administrative details ofthe Company,		its Trustees and advisers
Trustees' report			2-9
Independent examiner's report			10-11
Statement offinancial	activities		12
Balance sheet			13-14
Notes to the financial	statements		15-32

				Restricted	Unrestricted	Total	Total
				funds	funds	funds	funds
			Note	2021 6	2021 f	2021f	2020f
Income from: Donations and legacies Chaditable activities					149,845 190,856	149,845 190,856	18,145 293,546 35
Investments Other income					10,202	10,202
					350,903	350,903	311,727
Total income
Expenditure on: Raising funds Charitable activities					33,428 211,353	33,428 211,353	10,717 423,072
					244,781	244,781	433, 789
Total expenditure
Net movement in recognised gains	funds	before other			106,122	106,122	(122,062)
Other recognised	gains:
Actuarial gains on pension schemes	defined	benefit	21		161,000	161,000	36,000
					267,122	267,122	(86,062)
Net movement in	funds
Reconciliation offunds: Total funds brought forward Net movement in funds				4,995	38,588 267,122	43,583 267,122	129,645 (86,062)
				4,995	305,710	310,705	43,583
Total funds carried forward

					Note		2021		2020f
Fixed assets
Tangible assets					13		200,645		214,588
							200,645		214,588
Current assets
Debtors					15	143,997		24,235
Cash at bank and in hand						22,681		28,586
						166,678		52,801
Creditors: amounts year	falling due		within one		16	(17,618)		(28,806)
Net current assets							149,060		23,995
Total assets less current liabilities							349,705		238,583
Net assets excluding		pension		liability			349,705		238,583
Defined benefit pension		scheme		liability	21		(39,000)		(195,000)
Total net assets							310,705		43,583
Charity funds
Restricted funds:
Restricted funds					18	4,995		4,995
Total restricted funds					18		4,995		4,995
Unrestdicted funds
Unrestricted funds	excluding		pension asset		18	344,710		233,588
Pension reserve					18	(39,000)		(195,000)
Total unrestricted	funds				18		305,710		38,588
Totalfunds							310,705		43,583

	Unrestricted	Total
	funds	funds
	2021	2021
	F	6
Donations	12,375	12,375
Legacies Grants	130,000 7,470	130,000 7,470
	149845	149845
	Unrestncted	Total
	funds	funds
	2020f	2020
Donations	6,145	6,145
Legacies Grants	2,000 10,000	2,000 10,000
	18,145	18,145

.	Investment	inc	om	e
									Total
									funds
									2021
									5
								Unreslncted	Total
								funds	funds
								2020f	2020f
									36
	Investment	income
6.	Other incoming			resources
							Unrestricted	Total	Total
							funds	funds	funds
							2021	2021	2020
							6
	COVID 19 Business Support grants Job Retention Scheme Income						9,700 502	9,700 502
							10,202	10,202
7.	Expenditure		on	raising funds
	Costs of	raising		voluntary		income
								Unrestncted	Total
								funds	funds
								2021	2021
								6
	Costs of raising			voluntary	income - wages and salaries			2,466	2,466

									Unrestricted	Total
									funds	funds
									2020	2020
Costs Costs	of of	raising raising	voluntary voluntary	income income	-	wages	and	salaries	1,226 9,491	1,226 9,491
									10,717	10,717

Unrestncted	Total	Total
funds	funds	funds
2021	2021	2020
	6
30,962	30,962

			Unrestricted	Unrestricted	Total
				funds	funds
				2021	2021
				8
	Statutory Services Training Services			191,364 19,989	191,364 19,989
				211,353	211,353
			Reslricled	Unrestricted	Total
			funds	funds	funds
			2020	2020f	2020
	Statutory Services		1,635	421,437	423,072
9.	Analysis of expenditure	by activities
			Activities
			undertaken	Support	Total
			directly 2021	costs 2021	funds 2021
			5
	Statutory Services Training Services		155,322	36,042 19,989	191,364 19,989
			155,322	56,031	211,353
			Activities
			undertaken	Support	Total
			directly 2020	costs 2020	funds 2020f
	Statutory Services		355,092	67,980	423,072

		Statutory	Total
		Services	funds
		2021	2021
		6	6
Pension finance costs Staff costs Depreciation		4,000 120,947 14,329 836	4,000 120,947 14,329 836
Light &Heat		698	698
Insurance Travel costs ICT support Marketing Consultancy	fees	2,280 4,326 7,050 856	2,280 4,326 7,050 856
		155,322	155,322
		Statutory	Total
		Services	funds
		2020f	2020
Pension finance costs Staff costs Depreciation Light & heat Insurance Travel costs Stationery, postage, phone 8 sundnes		6,000 272,849 14,680 2,545 3,982 17,538 4,956 638	6,000 272,849 14,680 2,545 3,982 17,538 4,956 638
Training and recruitment ICT support Marketing Project specific direct costs Consultancy fees		9,336 3,586 7,785 11,197	9,336 3,586 7,785 11,197
		355,092	355,092

					Statutory Services	Community Services	Total funds
					2021	2021 6	2021f
	Staff costs Support costs Governance costs				559 20,161 15,322	19,989	559 40,150 15,322
					36,042	19,989	56,031
					Statutory Services	Community Services	Total funds
					2020f	2020f	2020f
	Staff costs Repairs and maintenance Consultancy Support costs Governance costs				46,756 594 2,400 8,790 9,440		46, 756 594 2,400 8,790 9,440
					67,980		67,980
10.	Independent	examiner's	remuneration
						2021	2020
						F
	Fees payable examination	to the Company's ofthe Company's		independent examiner annual accounts	for the independent	4,700	4,700

Staff costs
			2021	2020
			F.
Wages and salaries Social security costs Contribution to defined	contriibution	pension schemes	109,360 6,604 7,008	293,921 16,700 14,475
Operating costs ofdefined benefit		pension schemes	1,000	4,000
			123,972	329,095

2021	2020
No.	No.

Tangible fixed assets
	Freehold property f	Fixtures and fittings 6	Office equipment f	Total 6
Cost or valuation At 1 April 2020	289,299	67,384	24,608 386	381,291 386
Additions
At 31 March 2021	289,299	67,384	24,994	381,677
Depreciation At 1 April 2020 Charge for the year	133,507 5,603	21,839 6,738	11,357 1,988	166,703 14,329
At 31 March 2021	139,110	28,577	13,345	181,032
Net book value
At 31 March 2021	150,189	38,807	11,649	200,645
At 31March 2020	155,792	45,545	13,251	214,588
Fixed asset investments
				Unlisted
				investments
				6
Cost or valuation At 1 April 2020				10,000
				10,000
At 31 March 2021
Impairment At 1 April 2020				10,000
At 31 March 2021				10,000

5.	Debtors
				2021f	2020f
	Due within one year Trade debtors			13,997	9,664
	Other debtors Prepayments and accrued income			130,000	14,571
				143,997	24,235
6.	Creditors: Amounts	falling due within one year
				2021f	2020f
	Trade creditors Other taxation and social security			8,960 2,085	15,890 8,216
	Other creditors Accruals and deferred	income		1,873 4,700	4,700
				17,618	28,806
17.	Financial instruments
				2021f	2020
	Financial assets Financial assets measured at fair value through		income and expenditure	22,681	28,566

						Balance at
		Balance at 1 April 2019f	income f	Expenditure f	Gains/ (Losses)f	31March 2020
Unrestricted funds
General Pension	Funds reserve	359,015 (236,000)	311727	(437 154) 5,000	36,000	233,588 (195,000)
		123,015	311,727	(432,154)	36,000	38,588
Restricted funds
Mental	Health	967		(967)
Healthy Eating Group Deaf Awareness Smart Energy in Communities		368 300 4,995		(368) (300)		4, 995
		6,630		(1,635)		4,995
Total	offunds	129,645		(433,789)	36,000	43,583

Summary	offunds - current ye	ar
						Balance at
		Balance at 1 April 2020f	Income f	Expenditure f	Gsinai (Losses)f	31 March 2021 K
General funds Restricted funds		38,588 4,995	350,903	(244,781)	161,000	305,710 4,995
		43,583	350,903	(244,781)	161,000	310,705
Summary	offunds -prior year
						Balance at
		Balance at 1April 2019	Income	Expendituref	Gainer (Losses)	31March 2020f
General funds Restdicted funds		123,015 6,630	311,727	(432,154) (1,535)	36,000	38,588 4,995
		129,645	311,727	(433,789)	36,000	43,583

Analysis of net assets between funds -current	year
	Restricted	Unrestricted	Total
	funds	funds	funds
	2021 6	2021 f	2021 6
Tangible fixed assets Current assets Creditors due within one year Provisions for liabilities and charges	4,995	200,645 161,683 (17,618) (39,000)	200,645 166,678 (17,618) (39,000)
	4,995	305,710	310,705
Total

Analysis	ofnet assets between funds -prior ye	ar
		Restricted	Unrestricted	Total
		funds	funds	funds
		2020 f	2020	2020
Tangible fixed assets			214,588	214,588
Current assets		4,995	47,806	52,801
Creditors	due within one year		(28,806)	(28,806)
Provisions	for liabilities and charges		(195,000)	(195,000)
		4,995	38,588	43,583
Total

Principal actuarial assumptions at the Balance sheet da	te (expressed as weighted averages).
	At 31 March	At 31March
	2021	2020
	0/	M
Discount rate	2.1	2.4
inflation assumption Future salary increases Future pension increases	2.7 4.2 2.8	2.1 3.6 2.2
	At 31 March	At 31March
	2021	2020
	Years	Years
Mortality rates (in years) -fora male aged 65 now -at 65fora male aged 45 now -for a female aged 65 now -at 65fora female aged 45 now	22.7 24.3 25.3 27.2	22.6 24.2 25.2 27.1

The Company's share ofth	e	assets in the	scheme was	:
					At	31March	At 31March
						2021 f	2020
Equities Corporate bonds						1,390,000 637,000 290,000	1,462,000 785,000 156,000
Property Cash and other liquid assets Other						148,000 1,154,000	151,000 571,000
Total fair value ofassets						3,619,000	3,155,000
The actual return on scheme		assets was	f582,000 (2020-f121,000).
The amounts recognised	in	the Statement	offinancial	activities are as	follows:
						2021f	2020f
Current service cost Past service cost Interest income Interest cost						1,000 (74,000) 78,000	1,000 3,000 (82,000) 58,000
Total amount recognised		in the Statement offinancial activities				5,000	10,000

Movemen	ts in the present value ofthe defined benefit obligation	ere as
		2021f
Opening Current	defined benefit obligation service cost	3,350,000 1,000 78,000
Interest	cost	347,000
Actuarial	losses/(gains)	(118,000)
Benefits	paid
Past service costs
Closing	defined benefit obligation	3,658,000

			2021
			K
Opening	fair	value ofscheme assets	3,155,000
Expected	return on assets		74,000
Actuarial	gains/(losses)		508,000
Contributions		by employer
Benefits	paid		(118,000)
Closing	fair	value of scheme assets	3,519,000