2022-03-31-accounts

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

Trustees		Mrs A3 Carr
		Mrs E M Thomson
		Mr A D Darroch	(Resigned 28 3uly 2022)
		Mrs G Wykes
		Mr 3 Harper
		Mr C Scott-Buccleugh
		Mr A KTaylor
		Mrs S Huntley
		Mr N Woodcock
		Mrs 3 Strawbridge	(Resigned 28 3uly 2022)
		Mrs 3 Swinglehurst	(Resigned 28 3uly 2022)
		Mr S Laydon
Registered	number	05386416
Charity number		1110076
Registered	office	22 Spencer Street
		Carlisle
		Cumbria
		CA1 18G
Company secretary		Ms D Seidl
Accountants		SeavorChartered
		Chartered Accountants	5Tax Advisers
		Clifford Court
		Cooper Way
		Carlisle
		Cumbria
		CA3 03G
Bankers		Lloyds Bank Plc
		182 High Street
		Walthamstow
		London
		E1773H
Solicitors		Cartmell Shepherd
		Viaduct House
		Carlisle
		Cumbria
		CA3 BEZ

			Unrestricted	Restricted	Total	Total
			funds	funds	Funds	funds
			2022	2022	2022	2021
INCOME FROM		Note
Donations and legacies			53,670	49,995	103,665	222,546
Investments			6,880		6,880	6,524
Charitable activities				113,813	113,813	40,365
Other trading activities			162,983		162,983	59,429
TOTAL INCOME			223,533	163,808	387,341	328,864
EXPENDITURE ON:
Raising funds			157,720		157,720	121,503
Charitable activities			1,243	182,801	184,044	170,615
Governance				8,354	8,354	8,978
Total expenditure			158,963	191,155	350,118	301,096
Net income / (expenditure) other gains and losses	before		64,570	(27,347)	37,223	27,768
Actuarial gains/ (losses) on defined benefit pension schemes		18	27,830	93,170	121,000	37,000
Net movement in funds			92,400	65,823	158,223	64,768
RECONCILIATION OF FUNDS
Total funds brought forward			402,822	(85,837)	316,985	252,217
TOTAL FUNDS carried forward			495,222	(20,014)	475,208	316,985

						2022		2021
				Notes	F.
FIXED ASSETS
Intangible Assets				13
Tangible Assets				14			260,502		262,872
CURRENT ASSETS
Debtors				15	49,075			15,810
Cash at bank and in hand					61,255			55,972
					110,330			71,782
CREDITORS
Creditors: amounts falling due within			one		(15,624)			(5,669)
year
					(15,624)			(5,669)
NET CURRENT ASSETS							94,706		66,113
NET ASSETS LESSCURRENT LIABILITIES							355,208		328,985
Defined benefit pension Restricted	scheme liability—			18			92,400		(9,282)
Defined benefit pension Unrestricted	scheme liability—			18			27,600		(2,718)
NET ASSETSINC( UDING SCHEME LIABILITIES		PENSION					475,208		316,985
CHARITY FUNDS
Restricted Funds:
Restricted funds excluding pension asset					(265,533)			(238,186)
Pension reserve					245,519			152,349
Total restricted funds							(20,014)		(85,837)
Unrestricted funds:
Unrestricted funds excluding		pension	asset		414,742			350,172
Pension reserve					80,480			52,650
Total unrestricted funds							495,222		402,822
TOTAL FUNDS							475,208		316,985

Freehold	property	- Not depreciated
plant and	machinery	- 15% and 20% straight	line
Fixtures	and fittings	-5%straight line
Computer	equipment	—20% straight line

2.Income from		donations		and legacies
					Restricted funds 2022	Unrestricted funds 2022	Totalfunds 2022	Total Funds 2021
					6	E	E	E
Voluntary	income	and	donations			53,670	53,670	5,773
Grants					49,995		49,995	216,773
TOTAL DONATIDNS			AND LE6ACIES		49,995	53,670	103,665	222,546
3.Investment		income
						Unrestricted	Total	Total
						funds	Funds	Funds
						2022	2022	2021
						6	E
Rental income						6,8SO	6,880	6,520
Bank interest								4
TOTAL	INVESTMENT		INCOME			6,880	6,880	6,524

4.I	ncome from charitable activit	ies
		Restdcted	Total	Total
		funds	funds	Funds
		2022	2022	2021
		E	E	E
Day	centre	113,813	113,813	40,365

			Unrestricted	Total	Total
			funds	funds	Funds
			2022	2022	2021
			f.		E
Shop income			162,983	162,983	59,429
6.Expenditure	on generating	funds
			Unrestricted	Total	Total
			funds	funds	Funds
			2022	2022	2021
				E
Shop expenditure			157,720	157,720	121,503

	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
	2022	2022	2022	2021
		E	E	f.
Wages and salaries		134,872	134r872	130,017
Pension costs	1,243	4,734	5,977	1,911
Premises expenses		6,441	6,441	7,367
insurances		3,794	3,794	4,253
Office expenses		3,929	3,929	4,399
Direct centre expenses		6,390	6,390	1,408
Repairs and maintenance		14,529	14,529	11,240
Sundry		Sx742	5,742	2,446
Depreciation		2r370	2,370	2,318
Arne*isation				5,256
TOTAL	1,243	182,801	184,044	170,615

8.Governance costs
	Restricted	Total	Total
	funds	Funds	Funds
	2022	2022	2021
	E	E	E
Accountancy	7,854	7,854	8,268
Legal and professional	500	500	710
	8,354	8,354	8,978

9.Analysis	ofresources	expended by	expenditure type	expenditure type
		Staff Costs 2022	Depreciation 2022	Other Costs 2022	Total 2022	Total 2021
		E	E	E	E	8
Day centre		140,849	2,370	40,825	184,044	170,615
Shops		101,982		55,738	157I720	121,503
Expenditure	on governance			8,354	8,354	8,978
		242,831	2,370	104,917	350,118	301,096

							Total	Total
							funds	Funds
							2022	2021
							E	E
Depreciation	of	tangible	fixed assets —owned		by the	charity	2,370	2,318
Amortisation	of	Goodwill	on acquisition	of CP	Cumbria	Limited trade and assets		5,256
							2,370	7,574

						2022	2021
						6	6
Wages and	salaries					229,694	19L536
Social security		costs				7,490	2,271
Employer's	pension costs					5,647	1,910
TOTAL						242,831	195,717
The average		monthly	number ofemployees	during	the year was as follows:
						2022	2021
						6
Care staff						7	6
Management						1	1
Other						15	11
TOTAL						23	18

13.Inta	ngible assets
		Goodwill
		E
Cost
As at 1 April 2021		15,768
Additions
Disposals
As at 31	March 2022	16,76S
Depreciation
As at 1 April 2021		15,768
Provided	during the period
As at 31	March 2022	15,768
Net Book Value
As at 31	March 2022
As at 31	March 2021

			Freehold	Short Term	Fixtures	Computer
			property	Leasehold property	fittings	equipment
			5	5		5	5
Cost
As at 1 April 2021			245,000	29,892	1,755	4,110	280,757
Additions
Disposals
As at 31	March	2022	245r000	29,592	1,755	4r110	250r757
Depreciation
As at 1 April 2021				14,955	1,479	1,451	17,885
Provided	during	the period		1,495	53	822	2,370
As at 31	March	2022		16,450	1,532	2,273	20,255
Net Book Value
As at 31	March	2022	245rooo	13r442	223	1,837	260,502
As at 31	March	2021	245,000	14,937	276	2,659	262,872

15.Debtors
						2022	2D21
						6	6
Trade debtors						3,370
Prepayments	and	accrued		income		sr237	5,191
Other debtors						37,468	10,619
						49,075	15,810
16.Creditors:		Amounts			falling due within one year
						2022	2021
						E	E
Trade creditors						8,257	2,378
Other taxation	and	social		security		4,738	838
Other creditors						854	678
Accruals and deferred			income			1,775	1,775
						15,624	6,669

			Brought	Incoming	Resources	Gains/	Carried
			Forward	resources	expended	(Losses)	Forward
Unrestricted		funds
General	fund		350,172	223,533	(158,963)		414,742
Pension	reserve		51,650			27,830	80,480
			402,822	223,533	(1S8,963)	27,830	495,222
Restricted funds
Restricted fund			(238,186)	163,808	(191,155)		(265,533)
Pension	reserve		152,349			93,170	245,S19
			($5,837)	163,808	(191,155)	93,170	(20,014)
TOTAL	OF FUNDS		316r985	3$7i341	(350i118)	121iooo	475i208

			2022	2021
Future	salary	increases	4 9o/o	4.2'yo
Future	pension	increases	3.5o/o	2.BVo
Inflation			3.4o/o	2.7%

The assets in the scheme and the expected ra	tes ofreturn were:
	2022	2021
	5	6
Equities	563,000	575,DOO
Debt instruments	895,000	805,000
Property	146,000	120,000
	1r604o000	1500 000

						2022	2021
						E	6
Current	service cost					(4,000)	(3,000)
Net Interest		cost				1,000
Interest	on obligation					(30,000)	(31,000)
Expected return			on scheme assets			56,000	45,000
						23,000	11,000
Movements		ln the present value ofdefined		benefit obligation	were as follows:
						2022	2021
						E	6
Opening	defined		benefit obligation			1,512,000	1,360,000
Current	service cost					4,000	3,000
Interest	cost					30,000	31,000
Contributions		by	scheme participants			1,000	1,000
Actuarial	losses/(gains)					(7,000)	162,000
Benefits	paid					(56,000)	(45,000)
						1,484,000	1,512,000

Changes	in	the	fair value ofscheme assets were as fol	lows:
				2022	2021
				E	E
Opening	fair	value of scheme assets		1,500,000	1,323,000
Expected	return		on assets	43,000	20,000
Actuarial	gains/(losses) on assets			114,000	199,000
Contributions		by	employer	2,000	2,000
Contributions		by	scheme participants	1,000	1,000
Benefits	paid			(56,000)	(45,000)
				1604r000	Ir500 OOO

The maj	or c	ategories of	scheme asset	s as a percentage of total sch	eme assets are as follo	ws:
					2O22	2021
Equities					3S.1a/a	38.4%
Government		bonds			16.9o/o	176%
Property					9 Io/o	8.0%
Cash					2.8o/a	4 ia/o
Other Assets					36 1o/o	31.9%
Other bonds					O.oo/a	0.Oa/o
Amounts	for the current		and previous	period are as follows:
Defined	benefit pension		schemes:
					2022	2021
					6
Defined	benefit obligation				(1,484,000)	(1,512,000)
Scheme	assets				1,604,000	1,500,000
SURPLUS/(DEFICIT)					120,000	{12,000)