2020-09-30-accounts

				Page
Reference and administrative		details ofthe company,	its Trustees and advisers
Trustees' report				2-7
Independent auditors'	report	on the financial statements		8-10
Statement offinancial	activities
Balance sheet				12-13
Statement ofcash flows				14
Notes tothe financial	statements			15-40

Trustees			Mrs C Bowditch, Chair
			Mrs G Ternent, Treasurer
			Mr TBaty
			Miss E Harkness, Vice Chair
			Mrs J Harland
			Miss L Power
			Mrs C Bowman
			Mrs C Thompson
			Mr S Bowditch
			Mrs A Fletcher
			Mr N Steel
			Mr N Braiden
			Mrs I Roberts-Green
			Miss SMcBean
Company	registered
number			05595628
Charity registered
number			1115348
Registered		office	Unit J3
			Duchess Avenue
			Kingmoor Park North
			Carlisla
			Cumbria
			CA6 4SN
Company	secretary		Mrs SGregory
Independent		auditors	Armstrong Watson Audit Limited
			Chartered Accountants
			Faiiview House
			Victoria Place
			Carlisle
			Cumbria
			CA1 1HP
Bankers			HSBC Pic
			PO Box5
			29 English Street
			Carlisle
			Cumbria
			CA3 8JW
			CAF Bank Ltd
			25 Kings Hill Avenue
			Kings Hill
			West Mailing
			Kent
			ME194JQ

				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Note	2020f	2020 8	2020 6	2019
Income from:
Donations and legacies				17,007	119,340	136,347	247,744
Charitable activities				1,423,504	1,343,488	2,766,992	2,566,949
Other trading activities				6,024		6,024	19,271
Investments				211		211	1,175
Other income				86,620		86,620
Total income				1,533,366	1,462,828	2,996,194	2,935,139
Expenditure on:
Raising funds			9	6,373		6,373	19,432
Charitable activities			10	1,615,434	1,435,710	3,051,144	3,425,885
Total expenditure				1,621,807	1,435,710	3,057,517	3,445,317
Net movement in	funds before other
recognised gains/(losses)				(88,441)	27,118	(61,323)	(510,'I 78)
Other recognised	gains/(losses):
Actuarial gains/(losses)		on defined
benefit pension schemes			25	431,000		431,000	(954,000)
Net movement in	funds			342,559	27,118	369,677	(1,464, '1 78)
Reconciliation of	funds:
Total funds brought	forward			(1,680,542)	92,387	(1,588,155)	(123,977)
Net movement in funds				342,559	27,118	369,677	(1,464,178)
Total funds carried forward				(1,337,983)	119,505	(1,218,478)	(1,588,155)

				Note		2020 6		2019f
Fixed assets
Tangible assets				15		894,685		933,466
						894,685		933,466
Current assets
Debtors				16	210,443		238,351
Cash at bank and in hand					247,363		100,513
					457,806		338,864
Creditors: amounts	falling due within one
year				17	(258,969)		(265,485)
Net current assets						198,837		73,379
Total assets less current liabilities						1,093,522		1,006,845
Creditors: amounts	falling due after more
than one year				18		(27,000)		(37,000)
Net assets excluding		pension	liability			1,066,522		969,845
Defined benefit pension		scheme	liability	25		(2,285,000)		(2,558,000)
Total net assets						(1,218,478)		(1,588,155)

					2020		20'I9
				Note			Z
Charity funds
Restricted funds				19	119,505		92,387
Unrestricted funds
Unrestricted funds	excluding	pension	asset	19	947,017	877,458
Pension reserve				19	(2,285,000)	(2,558,000)
Total unrestricted	funds			19	(1,337,983)		(1,680,542)
Total funds					(1,218,478)		(1,588,155)
The entity was entitled to exemption			from audit	under	section 477 ofthe Companies	Act 2006.

	FOR THE Y	EAR ENDED 30SEPTEMBER2	020
			2020	2019
			8	8
Cash flows from operating	activities
Net cash used in operating	activities		275,119	66,000
Cash flows from investing	activities
Dividends, interests and rents from investments			211	1,175
Purchase oftangible fixed assets			(10,230)	('I8,748)
Total benefits paid in defined benefit pension scheme			(115,000)	(140,000)
Interest paid			(3,250)	(3,575)
Net cash used in investing	activities		(128,269)	(161,148)
Cash flows from financing	activities
Net cash provided by financing activities
Change in cash and cash	equivalents in	the year	146,850	(95,148)
Cash and cash equivalents	at the beginning	ofthe year	100,513	195,66'I
Cash and cash equivalents	at the end of	the year	247,363	100,513
The notes on pages 15to 40form part ofthese financial statements

	Unrestricted	Restricted	Total
	funds	funds	funds
	2020f	2020 6	2020
Donations	16,170		16,170
Grants	837	119,340	120,177
	17,007	119,340	136,347
	Unrestricted	Restri cled	Total
	funds	funds	funds
	2019f	2019f	2019 6
Donations	18,989		18,989
Grants	1,158	227,598	228,756
	20,f47	227,598	247,745

				Unrestricted	Restricted	Total
				funds	funds	funds
				2020	2020	2020
				6	6
Income	from	charitable	activities	1,423,504	1,343,468	2,766,992
				Unrestricted	Restricted	Total
				funds	funds	funds
				2019f	2019	2019
Income	from	charitable	activities	1,431,070	1,235,878	2,666,948

					Unrestricted	Total
					funds	funds
					2020	2020
					6	8
	Shop income				6,024	6,024
					Unrestricted	Total
					funds	funds
					20119	2019
					8
	Shop income				19,27'I	19,271
7.	Investment	income
					Unrestricted	Total
					funds	funds
					2020	2020
						6
	Interest received		on investments		211	211
					Unrestricted	Total
					funds	funds
					2019	2019
	Interest received		on investments		1,175	1,175
8.	Other incoming		resources
				Unrestricted	Total	Total
				funds	funds	funds
				2020 8	2020	2019f
	Job Retention Scheme Income			86,620	86,620

		Unrestricted	Total
		funds	funds
		2020 8	2020f
Other fundraising	costs	1,210	1,210
Wages and salaries		2,518	2,518
Depreciation		72	72
Total 2020		3,800	3,800

			Unrestricted	Total
			funds	funds
			2019	2019f
Other fundraising		costs	10,130	10,130
Wages and	salaries		5,780	5,780
Depreciation			225	225
			18,135	16,135
Fundraising	trading expenses
			Unrestricted	Total
			funds	funds
			2020	2020
			K	K
Trading expenditure			2,573	2,573

Unrestricted	Total
funds	funds
2019f	2019 E
3,297	3,297

Included within trading expenditur	e is:
	2020 (6)	2019(6)
Wages and salaries	1,705	1,967
Depreciation	49	77
Other costs	819	1,253
Total	2,573	3,297

		Unrestricted	Restricted	Total
		funds	funds	funds
		2020	2020	2020
		6	6	E
Charitable	activities	1,615,434	1,435,710	3,051,144
		Unrestricted	Restricted	Total
		funds	funds	funds
		2019	2019	2019
				E
Charitable	activities	1,885,322	1,540,563	3,425,885

			Activities
			undertaken	Support	Total
			directly	costs	funds
			2020	2020	2020
			6	6	6
Charitable activities			2,566,865	484,280	3,051,145
			Activities
			undertaken	Support	Total
			directly	costs	funds
			2019	2019f	2019f
Charitable activities			2,925,838	500,048	3,425,886
Analysis ofdirect		costs
				Total	Total
				funds	funds
				2020 6	2019f
Pension finance costs				46,000	35,000
Staff costs				2,256,436	2,618,852
Depreciation				28,410	25,870
Administration	expenses			16,073	25,914
Maintenance	and cleaning			25,685	30,987
Insurance				14,259	11,081
Premises expenses				11,201	18,011
Motor and travel				24,834	34,813
Legal &professional		fees		14,466	'l3,'l83
Telephone				11,720	16,388
Printing, stationery,		postage &advertising		3,422	2,117
Training				6,807	4,130
ITCosts				48	179
Project costs				96,264	72,203
Other expenses				11,240	15,961
Loss/(profit)	on disposal offixed assets				1,349
Total 2020				2,566,865	2,925,838

			Total	Total
			funds	funds
			2020	2019
			8
Staff costs			312,445	295,704
Depreciation			8,992	11,495
Administration	expenses		2,160	7,541
Maintenance and cleaning			8,160	18,304
Insurance			7,452	5,187
Premises expenses			35,486	55,074
Motor and travel			9,282	17,190
Legal 8 professional		fees	7,776	17,747
Telephone			12,809	9,535
Printing, stationery,		postage &advertising	8,505	10,430
Training			10,297	15,115
ITCosts			17,522	16,575
Other expenses			16,905	5,213
Auditors remuneration			11,000	10,167
Interest payable			3,250	3,484
Bad debt write	off		751
Loss/(profit) on	disposal offixed assets		11,488	286
Total 2020			484,280	500,048

FOR THE YEAR ENDED 30S Staff costs	EPTEMBER2020
	2020 6	2019f
Wages and salaries	2,169,601	2,284,195
Social security costs	152,026	158,275
Contributions to pension schemes	251,476	479,831
	2,573,103	2,922,301

					2020	2019
					No.	No.
Management		and administration			11	11
Shop					2	2
Activities	in	furtherance	ofcharitable	objectives	132	130
					145	143

		Long-term
	Freehold	leasehold	Motor	Fixtures and
	property 6	property f	vehicles 6	fittings 6	Total 6
Cost or valuation
At 1 October 2019	377,311	644,185	56,695	219,660	1,297,851
Additions				10,230	10,230
Disposals				(121,612)	(121,612)
At 30September 2020	377,311	644,185	56,695	108,278	1,186,469
Depreciation
At 1 October 2019	54,334	94,540	48,958	166,553	364,385
Charge for the year	7,546	12,883	1,934	15,160	37,523
On disposals				(110,124)	(110,124)
At 30September 2020	61,880	107,423	50,892	71,589	291,784
Net book value
At 30September 2020	315,431	' 536,'762	5,803	36,689	894,685
At30September 2019	322,977	549,645	7,737	53,107	933,466

		2020	2019
		6	5
Due within one year
Trade debtors		54,845	141,601
Wages control	account	2,745	1,505
Prepayments	and accrued income	152,853	95,245
		210,443	238,351

				2020f	2019
Otherloans				12,000	12,000
Trade creditors				17,520	29,762
Other taxation and	social security			32,121	40,789
Other creditors				4,313	51,404
Accruals and deferred		income		193,015	f31,530
				258,969	265,485
				2020	2019
				6	8
Deferred income at 1 October 2019				117,638	118,803
Resources deferred	during the year			114,105	117,638
Amounts released	from previous		periods	(117,638)	(118,803)
				114,105	117,838

Statement offunds	- cu	rrent y	ear
							Balance at
			Balance at 1				30
			October			Gains/	September
			2019	Income	Expenditure	(Losses)	2020
			6	6	E	8	E
Unrestricted funds
General Funds - all	funds		877,458	1,533,366	(1,463,807)		947,017
Pension reserve			(2,558,000)		(158,000)	431,000	(2,285,000)
			(1,680,542)	1,533,366	(1,621,807)	431,000	(1,337,983)
Restricted funds
Gannet Foundation	(Sensory
Equipment)				4,360			4,360
Sobell Foundation			8,070	9,000	(12,761)		4,309
Heritage Lottery Fund			2,001		(1,590)		411
Royal Mencap (Virtual
Marathon)				500			500
AAS Big Lottery				22,804	(13,394)		9,410
Francis C Scott - Stay Safe
Online			4,000		(4,000)
Sports Development			7,543		(7,543)
Cumbria Foundation	- Safer
Together				6,556	(6,556)
Big Lottery - Adult Active
Sundays			15,732	15,806	(13,618)		17,920
California House equipment			419		(419)
North Cumbria Children's		Short
breaks and Autism			4,859	626,368	(626,365)		4,862
South Cumbria Children's		Short
breaks and Autism			4,858	626,368	(626,365)		4,861
Lottery- Healing together				73,500	(23,500)		50,000
English Lakes			797				797
Children in Need			23,501		(12,226)		11,275
Cumbria Youth Alliance-
Emotional Resillience			6,000	6,000	(12,000)
Police CC - Think Safe, Keep
Safe			6,534		(6,534)
NHS Cumbria - Saturday		club
and playscheme			2,793		(2,793)
Cumbria Youth Alliance -		SoKa	3,030	3,000	(6,030)
Other Restricted Funds (See
below note 1)			2,250	68,566	(60,016)		10,800

State	ment offunds - c	urrent year (continued)
							Balance at
		Balance at 1					30
		October				Gains/	September
		2019f	Income f	Expenditure	f	(Losses)f	2020f
		92,387	1,462,828	(1,435,710)			119,505
Total	offunds	(1,588,155)	2,996,194	(3,057,517)		431,000	(1,218,478)

Statement offund	s - prior year
						Balance at
	Balance at					30
	1October			Transfers	Ge/nsl	September
	2018f	Income	Expendituref	lnlout	(Losses)f	2019f
Unrestricted
funds
General Funds-
all funds	937,267	1,471,663	(1,547,754)	16,202		677,456
Pension reserve	(1,247,000)		(357,000)		(954,000)	(2,558,000)
	(309,733)	1,471,663	(1,904,754)	16,262	(954,000)	(1,680,542)

Statement offunds	- prior year (c	ontinued)
						Balance at
	Balance at					30
	1October			Transfers	Gainsi	September
	2018	Income	Expenditure E	in/out	(Losses) Z	2019f
Restricted funds
Gannet
Foundation
(Sensory
Equipment)	6,971		(6,971)
Sobell Foundation		9,000	(930)			8,070
Heritage Lottery
Fund	12,000		(9,999)			2,001
Royal Mencap
(Virtual Marathon)	6,046	1,703	(7,749)
AAS Big Lottery	5,000		(5,000)
Francis C Scott-
Stay Safe Online		8,000	(4,000)			4,000
Sports
Development	6,000	13,600	(12,057)			7,543
Cumbria
Foundation -Safer
Together	20,66T		(20,667)
Big Lottery - Adult
Active Sundays	15,732	62,971	(62,971)			15,732
California House
equipment		7,989		(7,570)		419
North Cumbria
Children's Short
breaks and Autism	2,108	617,939	(615,188)			4,859
South Cumbria
Children's Short
breaks and Autism	2,107	617,939	(615,188)			4,858
Lottery - Healing
together	95,T33		(95,733)
English Lakes	10,000		(491)	(8,712)		797
Children in Need		23,501				23,501
Cumbria Youth
Alliance-
Emotional
Resillience		6,000				6,000
Police CC - Think
Safe, Keep Safe		7,000	(466)			6,534
NHS Cumbria-
Saturday club and
playscheme		78,679	(75,886)			2,793
						Page 31

Statemen	t offunds	- prior year (c	ontinusd)
							Balance st
		Balance ai					30
		1October			Transfers	Gainer	September
		2018	Income 8	Expenditure	infout	(Losses)f	2019 E
Cumbria	Youth
Alliance	- SoKa		6,000	(2,970)			3,030
Other Restricted
Funds (See below
note 1)		3,392	3,155	(4,297)			2,250
		185,756	1,463,476	(1,540,563)	(16,282)		92,387
Total of	funds	(123,977)	2,935,139	(3,445,317)		(954,000)	(1,588,155)

Summary	offunds	- current ye	ar
							Balance at
			Balance at 1				30
			October			Gains/	September
			2019 6	Income f	Expenditure f	(Losses) 6	2020 6
General funds			(1,680,542)	1,533,366	(1,621,807)	431,000	(1,337,983)
Restricted	funds		92,387	1,462,828	(1,435,710)		119,505
			(1,588,155)	2,996,194	(3,057,51'7)	431,000	(1,218,478)
Summary	offunds	- prior year
							Balance at
		Balance et					30
		1October			Transfers	Gainer	September
		2018	Income f	Expenditure f	in/out	(Losses)f	2019f
General funds		(309,733)	1,471,663	(1,904,754)	16,282	(954,000)	(1,680,542)
Restricted	funds	185,756	1,463,476	(1,540,563)	(16,282)		92,387
		(123,977)	2,935,139	(3,445,317)		(954,000)	(1,588, 155)

Analysis Analysis	FOR THE YEAR ENDED 30SEP ofnet assets between funds of net assets between funds - current period	TEMBER2020
		Unrestricted	Restricted	Total
		funds	funds	funds
		2020	2020	2020
				6
Tangible fixed assets		775,180	119,505	894,685
Current assets		321,139	136,667	457,806
Creditors	due within one year	(149,302)	(109,667)	(258,969)
Creditors	due in more than one year		(27,000)	(27,000)
Provisions	for liabilities and charges	(2,285,000)		(2,285,000)
Total		(1,337,983)	119,505	(1,218,478)
Analysis	of net assets between funds - prior period
		Unrestricted	Restricted	Total
		funds	funds	funds
		2019	2019	20'I9f
Tangible fixed assets		719,408	214,058	933,466
Current assets		289,266	49,598	338,864
Creditors	due within one year	(131,216)	(134,269)	(265,485)
Creditors	due in more than one year		(37,000)	(37,000)
Provisions	for liabilities and charges	(2,558,000)		(2,558,000)
Ttl		(1,680,542)	92,387	(1,588,155)

								2020	2019
								6	9
	Net expenditure for		the period (as		per Statement	of Financial	Activities)	(61,323)	(510,178)
	Adjustments for:
	Depreciation charges							37,523	37,594
	(Losses)/gains on	investments						(211)	(1,175)
	P&Lcosts for defined			benefit pension scheme				273,000	497,000
	Loss on the sale of		fixed assets					11,488	1,514
	Decrease in debtors							27,008	58,478
	Increase/(decrease)		in creditors					(16,516)	(20,808)
	Interest paid							3,250	3,575
	Net cash provided		by operating		activities			275,110	66,000
23.	Analysis ofcash	and		cash equivalents
								2020	2019
									5
	Cash in hand							247,363	100,513
	Total cash and cash			equivalents				247,363	100,513
24.	Analysis ofchanges			in net debt
							At 1		At 30
							October		September
							2010	Cash flows	2020
							6	6	6
	Cash at bank and	in	hand				100,513	146,850	247,363
	Debt due within 1 year						(12,000)		(12,000)
	Debt due aRer 1 year						(37,000)	10,000	(27,000)
							51,513	156,850	208,363

Principal actua	rial assumptions at the Balance sheet da	te (expressed as weighted averages):
		At 30	At 30
		September	September
		2020	2019
			0/
Discount rate		1.7	1.8
Future salary increases		3.8	3.5
Future pension	increases	2.4	2.1
Inflation assumption		2.3	2.0
		At 30	At 30
		September	September
		2020	2019
		Years	Years
Mortality rates	(in years)
-for a male aged 65 now		22.6	23.2
-at 65for a male aged 45 now		24.2	25.5
-for a female	aged 65 now	25.2	25.8
- at 65for a female aged 45 now		27.1	28.5

The company's share ofthe assets in the scheme wa	s:
	At 30	AI30
	September	September
	2020	2019
	6
Equities	1,613,000	2,195,000
Debt instruments	873,000	1,186,000
Property	368,000	252,000
Cash and other liquid assets	422,000	20'/, 000
Other	1,313,000	836,000
Total fair value ofassets	4,589,000	4,670,000

The actual return on sche	me assets was f(29,000)(2	019-f397,000).	019-f397,000).
The amounts recognised	in the Statement offinancial	activities are as follows:
				2020f	2019 6
Current service cost				208,000	213,000
Past service cost				15,000	245,000
Interest income				(82,000)	('I23,000)
Net interest cost				128,000	158,000
Administrative expenses				4,000	4,000
Total amount recognised	in the Statement offinancial		activities	273,000	497,000

Movements	Movements	in the present value ofthe defined benefit obligation	were as follows:
			2020	2019
			6
Opening	defined benefit obligation		7,228,000	5,428,000
Interest	cost		128,000	156,000
Contributions		by scheme participants	32,000	43,000
Actuarial	(gains)/losses		(415,000)	1,228,000
Benefits	paid		(322,000)	(87,000)
Current	service cost		208,000	213,000
Past service		costs	15,000	245,000
Closing	defined benefit obligation		6,874,000	7,228,000

Movements in th	e fair valu	e ofthe com	pany's share ofs	cheme assets w	ere as fo	llows:
						2020	2019
						6	5
Opening fair value ofscheme assets					4,670,000		4,181,000
Expected return	on assets					82,000	123,000
Actuarial gains						16,000	274,000
Contributions by	employer					115,000	140,000
Contributions by	scheme participants					32,000	43,000
Benefits paid						(322,000)	(87,000)
Administrative expense						(4,000)	(4,000)
Closing fair value ofscheme assets					4,589,000		4,670,000
Operating lease	commitments
At 30 September	2020 the company		had commitments	to make future	minimum	lease payments under
non-cancellable	operating	leases as follows:
						2020	2019
							5
Not later than 1 year						22,495	22,495
Later than 1 year and not		later than 5	years			72,437	85,635
Later than 5years							9,297
						94,932	117,427