## ## ## |||||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)| ## ## ## ## ## ##