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|||||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|||||
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|||||||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|
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|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|
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||||||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|
##
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||||||||||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|
##
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||||||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|
##
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||||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|
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