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2021-03-31-accounts

				Page
Reference and administrative details of the charity,		its trustees	and advisers
Trustees' report				2-7
Independent examiner's report
Statement of financial	activities
Balance sheet				10-11
Notes to the financial	statements			12-22

Trustees			Mrs A 3 Carr
			Mrs E M Thomson
			Mr A D Darroch
			Mrs G Wykes
			Mr 3 Harper
			Mr C Scott-Buccleugh
			Mr A K Taylor
			Mrs S Huntley
			Mrs 3 Strawbridge	(Resigned	February 2021)
			Mr N Woodcock
			Mrs 3 Swinglehurst
Registered		number	05386416
Charity number			1110076
Registered		office	22 Spencer Street
			Carlisle
			Cumbria
			CA1 1BG
Company	secretary		Ms A Burrow
Accountants			SeavorChartered
			Chartered Accountants 5Tax		Advisers
			Clifford Court
			Cooper Way
			Carlisle
			Cumbria
			CA3 03G
Bankers			Lloyds Bank Pic
			182 High Street
			Walthamstow
			London
			E17 73H
Solicitors			Cartmell Shepherd
			Viaduct House
			Carlisle
			Cumbria
			CA3 8EZ

			Unrestricted	Restricted	Total	Total
			funds	funds	Funds	funds
			2021	2021	2021	2020
INCOME FROM		Note
Donations and legacies			5,773	216,773	222,546	25,048
Investments			6,524		6,524	8,024
Charitable activities				40,365	40,365	159,943
Other trading activities			59,429		59,429	171,658
TOTAL INCOME			71r726	257,138	328,864	364,673
EXPENDITURE ON:
Raising funds			121,503		121,503	158,348
Charitable activities			499	170,116	170,615	249,409
Governance				8,978	8,978	6,558
Total expenditure			122,002	179,094	301,096	414,315
Net income / (expenditure) other gains and losses	before		(50,276)	78,044	27,768	(49,642)
Actuarial gains/ (losses) on defined benefit pension schemes		18	8,381	28,619	37,000	105,000
Net movement in funds			(41,895)	106,663	64,768	55,358
RECONCILIATION OF FUNDS
Total funds brought forward			444,717	(192,500)	252,217	196,859
TOTAL FUNDS carried forward			402,822	(85,837)	316,985	252,217

					Notes	I 2021		2020
FIXEDASSETS
Intangible Assets					13				5,256
Tangible Assets					14		262,872		264,565
CURRENT ASSETS
Debtors					15	15,810		20,634
Cash at bank and in	hand					55,972		7,795
						71,782		28,429
CREDITORS
Creditors: amounts year	falling		due within	one	16	(5,669)		(9033)
						(5,669)		(9,033)
NET CURRENT ASSETS							66,113		19,396
NET ASSETS LESS	CURRENT LIABILITIES						328,985		289,217
Defined benefit pension Restricted		scheme liability—			18		(9,282)		(28,619)
Defined benefit pension Unrestricted		scheme liability—			18		(2,718)		(8,381)
NET ASSETS INCLUDING SCHEME LIABILITIES			PENSION				316,985		252,217
CHARITY FUNDS
Restricted Funds:
Restricted funds excluding			pension asset			(238,186)		(316,230)
Pension reserve						152,349		123,730
Total restricted funds Unrestricted funds:							(85,837)		(192,500)
Unrestricted funds excluding			pension	asset		350,172		400,448
Pension reserve						52,650		44,269
Total unrestricted funds							402,822		444,717
TOTAL FUNDS							316,985		252,217


2.Income from donations			and legacies
				Restricted funds 2021	Unrestricted funds 2021	Totalfunds 2021	Total Funds 2020
				6		6	8
Voluntary income	and	donations			5,773	5,773	21,515
Grants				216,773		216,773	3,533
TOTAL DONATIONS		AND LEGACIES		216,773	5,773	222,546	25,048
3.Investment	income
					Unrestricted	Total	Total
					funds	Funds	Funds
					2021 8	2021I	2020 6
Rental income					6,520	6,520	8,020
Bank interest					4	4	4
TOTAL INVESTMENT		INCOME			6,524	6,524	8,024

4.Income from charitable	4.Income from charitable	activities	activities
					Restricted	Total	Total
					funds	funds	Funds
					2021	2021	2020
					f	f	f
Day centre					40,365	40,365	159,943
S.Activities for generating		funds
					Unrestricted	Total	Tata I
					funds	funds	Funds
					2021 f	2021f	2020f
Shop income					59,429	59,429	171,658
6.Expenditure	on generating		funds
					Unrestricted	Total	Total
					funds	funds	Funds
					2021	2021	2020
						f.	f
Shop expenditure					121,503	121,503	158,348
7.Expenditure	on Charitable		activities
				Unrestricted	Restricted	Total	Tots I
				funds	funds	funds	funds
				2021	2021 f	2021f	2020 f
Wages and salaries					130,017	130,017	180,811
Pension costs				499	1,412	1,911	2,977
Premises expenses					7,367	7,367	6,167
Insurances					4,253	4,253	3,S03
Office expenses					4,399	4,399	10,704
Direct centre expenses					1,408	1,408	14,947
Repairs and maintenance					11,240	11,240	17,231
Sundry					2,446	2,446	5,636
Depreciation					2,318	2,318	2,177
Amortisation					5,256	5,256	5,256
TOTAL				499	170,116	170,615	249,409

						Restricted	Total	Tots I
						funds	Funds	Funds
						2021	2021	2020
						f	f	f
Accountancy						8,268	8,268	5,556
Legal and professional						710	710	1,002
						8,978	8,978	6,558
9.Analysis	ofresources	expended	by	expenditure	type
		Staff Costs 2021		Depreciation 2021		Other Costs 2021	Total 2021	Total 2020
					f	f	6
Day centre		131,928		7,574		31,113	170,615	249,409
Shops		78,372				43,131	121,503	158,348
Expenditure	on governance					8,978	8,978	6,558
		210,300		7i574		83~222	301,096	414,315

							Total	Total
							funds	Funds
							2021	2020
							f	f
Depreciation Amortisation	of of	tangible Goodwill	fixed assets —owned on acquisition of CP		by the Cumbria	charity Limited trade and assets	2,318 5,256	2,178 5,257
							7,574	7,435

							2021	2020
								6
Wages and	salaries						191I536	259,938
Social security		costs					2,271	8,566
Employer's	pension		costs				1,910	2,977
TOTAL							195,717	271,481
The average		monthly		number of employees	during	the year was as follows:
							2021	2020
								6
Care staff							6	g
Management							1	1
Other							11	14
TOTAL							18	24

		Goodwill
Cost
As at 1 April 2020		15,768
Additions
Disposals
As at 31	March 2021	15,768
Depreciation
As at 1 April 2020		10,512
Provided	during the period	5,256
As at 31	March 2021	15,768
Net Book Value
As at 31	March 2021
As at 31	March 2020	5,256

14.Tang	ible fixed assets
		Freehold	Short Term	Fixtures	Computer
		ProPertY	Leasehold property	fittings	equipment
		E	E		E
Cost
As at 1 April 2020		245,000	29,892	1,755	3,485	280,132
Additions					625	625
Disposals
As at 31	March 2021	245I000	29892	1755	4/110	280I757
Depreciation
As at 1 April 2020			13,460	1,426	681	15,567
Provided	durino the period		1,495	53	770	2,318
As at 31	March 2021		14,955	1,479	1,451	17,885
Net Book Value
As at 31	March 2021	245,000	14,937	276	2,659	262,872
As at 31	March 2020	245,000	16,432	329	2,804	264,565

15.Debtors
						2021	2020
						E
Prepayments and	accrued income					5,191	8,978
Other debtors						10,619	11,656
						15,810	20,634
16.Creditors:	Amounts		falling due within	one year
						2021	2020
						E	E
Trade creditors						2,378	3,235
Other taxation and	social security					838	2,850
Other creditors						678	1,758
Accruals and deferred		income				1,775	1,190
						5,669	9,033
17.Statement of		funds
			Brought	Incoming	Resources	Gains/	Carried
			Forward	resources	expended	(Losses)	Forward
Unrestricted funds
General fund			400,448	71,726	(122,002)		350,172
Pension reserve			44r269			8,381	52,650
			444,717	71,726	(122,002)	8,381	402,822
Restricted funds
Restricted fund			(316,230)	257,138	(179,094)		(238,186)
Pension reserve			123,730			28r619	152r349
			(192,500)	257r138	(179~094)	28r619	(85837)
TOTAL OF FUNDS			252,217	328r864	(301r096)	37rooo	316I985

Principl	e actu	arial assumptions at the Balance sheet	date (expressed as weighted averages):
			2021	2020
Future	salary	increases	4.2%a	3 6ok
Future Inflation	pension	increases	2.8o/o 2.7'	2,2% 2.1o/o

The assets in the scheme and the expected ra	tes of return were:
	2021	2020
		5
Equities	575,000	613,000
Debt instruments	805,000	632,000
Property	120,000	78,000
	1,500,000	1,323,000

							2021	2020
							6	6
Current	service		cost				(3,000)	(3,000)
Interest	on obligation						(31,000)	(38,000)
Expected return			on scheme		assets		45,000	80,000
							11,000	39,000
Movements		in	the present		value of defined	benefit obligation	were as follows:
							2021	2020
							6	6
Opening	defined		benefit	obligation			1,360,000	1,600,000
Current	service		cost				3,000	3,000
Interest	cost						31,000	38,000
Contributions		by scheme participants					1,000	1,000
Past service		cost						7,000
Actuarial	losses/(gains)						162,000	(209,000)
Benefits	paid						(45,000)	(80,000)
							ir512I000	1 360 000
Changes	in	the	fair value		ofscheme assets	were as follows:
							2021	2020
							6	6
Opening	fair	value ofscheme			assets		1,323,000	1,470,000
Expected	return		on assets				20,000	34,000
Actuarial	gains/(fosses)			on assets			199,000	(104,000)
Contributions		by	employer				2,000	2,000
Contributions		by	scheme	participants			1,000	1,000
Benefits	paid						(45,000)	(80,000)
							1,500,000	1,323,000

							2021	2020
Equities							38.4%	46 3o/o
Government		bonds					17so/o	18.3%
Property							8.0%	S.9%
Cash							4 10/0	4.8%
Other Assets							31.9o/o	18.1%
Other bonds							0.0%	6 6/o
Amounts	for	the current	and previous	period are as follows:
Defined	benefit pension		schemes:
							2021 f	2020f
Defined	benefit obligation				(1 os		12o000)	(1,360,000)
Scheme	assets					1,500,000		1,323,000
DEFICIT						(12,000)		(37,000)