2023-03-31-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 Aj Carr
		Mrs E M Thomson
		Mrs G Wykes Mrj Harper
		Mr C Scott-Buccleugh
		Mr A KTaylor	(Resigned	23 March	2023)
		Mrs S Huntley
		Mr N Woodcock
		Mr S Laydon
		Mrs S Halsall	(Appointed	3 january	2023)
		Mrs A Woodman	(Appointed	22 March	2023)
Registered	number	05386416
Charity number		1110076
Registered	office	22 Spencer Street
		Carlisle
		Cumbria
		CA1 1BG
Company	secretary	Ms D Seidl	(Resigned	14 November		2022)
Accountants		SeavorChartered
		Chartered Accountants	5Tax Advisers
		Clifford Court
		Cooper Way
		Carlisle
		Cumbria
		CA3 03G
Bankers		Lloyds Bank Pic
		182 High Street
		Walthamstow
		London
		E17 7jH
Solicitors		Cartmell Shepherd
		Viaduct House
		Carlisle
		Cumbria
		CA3 8EZ

						Total
						funds
			Unrestricted	Restricted	Total	2022
			funds 2023	funds 2023	Funds 2023	as restated
INCOME FROM		Note
Donations and legacies			16,372		16,372	77,365
Investments			9,397		9,397	6,880
Charitable activities				186,665	186,665	113,813
Other trading activities			182,275		182,275	162,983
TOTAL INCOME			208,044	186,665	394,709	361,041
EXPENDITURE ON:
Raising funds			156,330		156,330	157/720
Charitable activities			1,235	240,158	241,393	184,044
Governance				8,414	8,414	8,354
Total expenditure			157,565	248,572	406,137	350,118
Net income / (expenditure) other gains and losses	before		50,479	(61,907)	(11,428)	10,923
Actuarial gains/ (losses) on defined benefit pension schemes			70,150	234,850	305,000	121,000
Net movement in funds			120,629	172,943	293,572	131,923
RECONCILIATION OF FUNDS
Total funds brought forward			460,224	(20,014)	440,210	308,287
TOTAL FUNDS carried forward			580,853	152,929	733,782	440,210

							2023		2022 as restated
						Notes	E
FIXED ASSETS
Tangible Assets						13		261,347		260,502
CURRENT ASSETS
Debtors						14	16,098		14,077
Cash at bank and in hand							37,151		61,255
							53,249		75,332
CREDITORS
Creditors: amounts falling year		due within			one		(7,814)		(15,624)
							(7,814)		(15,624)
NET CURRENT ASSETS								45,435		59,708
NET ASSETS LESSCURRENT LIABILITIES								306,782		320,210
Defined benefit pension Restricted	scheme liability—					17		328,790		92,400
Defined benefit pension Unrestricted	scheme liability—					17		98,210		27,600
NET ASSETS INCLUDING SCHEME LIABILITIES			PENSION					733,782		440,210
CHARITY FUNDS
Restricted Funds:
Restricted funds excluding		pension		asset			(327,440)		(265,533)
Pension reserve							480,369		245,519
Total restricted funds								152,929		(20,014)
Unrestricted funds:
Unrestricted funds excluding			pension		asset		430,223		379,744
Pension reserve							150,630		80,480
Total unrestricted funds								580,853		460,224
TOTAL FUNDS								733,782		440,210

2.Incom	e from	do	nations and lega	cies
							Total
				Restricted	Unrestricted		Funds
				funds	funds	Total funds	2022
				2023	2023	2023	as restated
					E		E
Voluntary	income	and	donations		16,372	16,372	27,370
Grants							49,995
TOTAL DONATIONS			AND LEGACIES		16,372	16,372	77,365
3.Invest	ment	income
					Unrestricted	Total	Total
					funds	Funds	Funds
					2023	2023	2022
						E
Rental income					7,950	7,950	6,880
Other income					1,447	1,447
Bank interest
TOTAL INVESTMENT			INCOME		9,397	9,397	6,880

					Restricted	Total	Total
					funds	funds	Funds
					2023	2023	2022
						f.	f
Day centre					186,665	186,665	113,813
5.Activities for generating		funds
					Unrestricted	Total	Total
					funds	funds	Funds
					2023	2023	2022
						f	f.
Shop Income					182,275	/82, 275	162,983
6.Expenditure	on generating		funds
					Unrestricted	Total	Total
					funds	funds	Funds
					2023	2023	2022
						f	f
Shop expenditure					156,330	156,330	157,720
7.Expenditure	on Charitable		activities
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
				2023	2023	2023	2022
					6		f
Wages and salaries					180,937	180,937	134,872
Pension costs				1,235	5,229	6,464	5,977
Premises expenses					6,073	6,073	6/441
Insurances					4,128	4,128	3,794
Office expenses					6,893	6,893	3/929
Direct centre expenses					14,232	14,232	6,390
Repairs and maintenance					14,358	14,358	14,529
Sundry					5,802	5,802	5,742
Depreciation					2,506	2,506	2,370
Amortisation
TOTAL				1,235	240,158	241,393	184,044

			Restricted	Total	Total
			funds	Funds	Funds
			2023	2023	2022
			f
Independent	examination	fee	1,000	1,000	1,000
Accountancy			6,561	6,561	6,854
Legal and professional			853	853	500
			8,414	8,414	8,354

9.Analysis	ofresources	expended	by	expenditure type	expenditure type
		Staff Costs 2023		Depreciation 2023	Other Costs 2023	Total 2023	Total 2022
		f		f		f	6
Day centre		109,557		2,506	28,745	140,808	120,551
Shops		101,161			55,169	156,330	157,720
HQ		77,844			22,741	100,585	63,493
Expenditure	on governance				8,414	8,414	8,354
		288,562		2,506	115,069	406,137	350,118

							Total	Total
							funds	Funds
							2023	2022
								6
Depreciation	of	tangible	fixed assets —owned		by the	charity	2,506	2,370
Amortisation	of	Goodwill	on acquisition	of CP	Cumbria	Limited trade and assets
							2,506	2,370

									2023	2022
										f
Wages and salaries									272,355	229,694
Social security	costs								9,742	7,490
Employer's pension		costs							6,465	5,647
TOTAL									288,562	242,831
The average	monthly		number	of employees		during	the year was as follows:
									2023	2022
									f	f
Care staff									8	7
Management									1	1
Other									12	15
TOTAL									21	23
No employee	received		remuneration		in the	current	or previous	year amounting	to more than	f60,000
13.Tangible	fixed assets
					Freehold property		Fixtures and f tt i ings f	Plant and equipment f	Computer equipment f	Total
Cost
As at 1 April	2022				245,000		29,892	1,755	4,110	280,757
Additions							2,038		1,313	3,351
Disposals
As at 31 March 2023					245I000		3lg930	1,755	5~423	284~108
Depreciation
As at 1 April	2022						16,450	1,532	2,273	20/255
Provided during the period							1,495	53	958	2,506
As at 31 March 2023							17,945	1,585	3,231	22,761
Net Book Value
As at 31 March 2023					245,000		13,985	170	2~192	261~347
As at 31 March 2022					245,000		13,442	223	1,837	260,502

					2023	2022 as restated
					f	f
Trade debtors					4,902	3,370
Prepayments	and	accrued income			7,851	8,237
Other debtors					3,345	2,470
					16,098	14,077
15.Creditors:		Amounts		falling due within one year
					2023	2022
					f	E.
Trade creditors					2,751	8,257
Other taxation	and	social security			2,552	4,738
Other creditors					736	854
Accruals and	deferred		income		1,775	1,775
					7,814	15,624

			Brought
			Forward as restated	Incoming resources	Resources expended	Gains/ (Losses)	Carried Forward
Unrestricted		funds
General	fund		379,744	208,044	(157,565)		430,223
Pension	reserve		80,480			70,150	150,630
			460,224	208,044	(157,565)	70,150	580,853
Restricted funds
Restricted fund			(265,533)	186,665	(248,572)		(327,440)
Pension	reserve		245,519			234,850	480,369
			(20,014)	186,665	(248,572)	234,850	152,929
TOTAL	OF FUNDS		440,210	394,709	(406,137)	305,000	733,782

Principl	e actu	arial assumptions at the Balance sheet	date (expressed as weighted averages):
			2023	2022
Future	salary	increases	4.2o/o	4.9%
Future	pension	increases	2.8o/o	3.5%
Inflation			2 7o/o	3.4%

	2023	2022
	f	f
Equities	558,000	563,000
Debt instruments	848,000	895,000
Property	117,000	146,000
	1,523,000	1,604,000

							2023	2022
							f	f
Current service cost							(4,000)	(4,000)
Net interest		cost					3,000	1,000
Interest	on obligation						(41,000)	(30,000)
Expected	return		on scheme assets				48,000	56,000
							6,000	23,000
Moveme	nts	in the present value of defined			benefit obligation	were as follows:
							2023	2022
							f	f
Opening	defined		benefit	obligation			1/484/000	1,512,000
Current service cost							4,000	4,000
Interest	cost						41,000	30,000
Contributions		by	scheme	participants			1,000	1,000
Actuarial	losses/(gains)						(386,000)	(7,000)
Benefits	paid						(48,000)	(56,000)
							1,096,000	1,484,000
Changes	in	the	fair value of scheme assets		were as follows:
							2023	2022
							f	f.
Opening	fair	value ofscheme assets					1,604,000	1,500,000
Expected	return		on assets				44,000	43,000
Actuarial	gains/(losses)			on assets			(81,000)	114,000
Contributions		by	employer				3,000	2,000
Contributions		by	scheme	participants			1,000	1,000
Benefits	paid						(48,000)	(56/000)
							1,523,000	1,604,000

					2023	2022
Equities					36 6o/o	35.1o/o
Government		bonds			114 Oo/o	16.9o/o
Property					7.7o/o	9.1o/o
Cash					2.6o/o	2.8o/o
Other Assets					39.1o/o	36.1o/o
Other bonds					0.0o/o	0.0o/o
Amounts	for the current		and previous	period are as follows:
Defined	benefit pension		schemes:
					2023	2022
					f	6
Defined	benefit obligation				(1~096~000)	(1,484,000)
Scheme	assets				li523,000	1,604,000
SURPLUS/(DEFICIT)					427,000	120,000