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