2021-09-30-accounts - Carlisle Mencap Limited

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				Unrestncted	Restricted	Total Funds	Total Funds
				Funds	Funds	2021	2020
			Note
Income and endowments Donations and legacies Other trading activities Investments	from:		3 4 5	9,990	217,701	227,691	136,347 6,024 211
Charitable activities			6	2,584,049		2,584,049	2,766,992
Other income				69,228		69,228	86,620
Total income and endowments				2,663,267	217,701	2,880,968	2,996,194
Expenditure on: Raising funds Charitable activities				2,891,200	148,301	3,039,501	6,373 3,051,144
Tots!expenditure				2,891,200	148,301	3,039,501	3,057,517
Net expenditure before transfers				(227,933)	69,400	(158,533)	(61,323)
Transfem Transfers between funds				6,269	(6,269)
Net expenditure before other recognised losses		gains and		(221,664)	63,131	(158,533)	(61,323)
Other recognised gainsilosses Actuarial gains on defined benefit pension		schemes		310,000		310,000	431,000
Net movements in funds				88,336	63,131	151,467	369,677
Reconciliation offunds Total funds brought forward Total funds cerned forward				(1,248,654) (1,160,318)	30,176 93,307	(1,218,478) (1,067,011)	(1,588,155) (1,218,478)

						2021	2020
							sstssalted
Fixed assets
Tangible assets					14	866,822	894,685
Current assets
Debtors						180,088	258,576
Cash at bank and in	hand					310,296	247,363
						470,384	505,939
Creditors: Amounts	falgng due			within one year	16	(284 21'7)	(307,102)
Net current asaets						186,167	198,837
Total assets less current gabjtitjes						1,052,989	1,093,522
Creditors: Amounts	falling due			after more titan
one year					17	(15,000)	(27,000)
Net assets excluding pension			gabgltles			1,037,989	1,066,522
Pension liablgtles						(2,105,000)	(2,285,000)
Net liabilities including		pension		liebgltles		(1,t)t).t(11)	(1,218,478)
The funds ofths charity:
Restricted funds						93,307	30,176
Unrestricted funds
Unrestricted inco(ne funds						(1,160,318)	(1,248,654)
Total charity funds						(1,M(,111)	(1,216,478)

			2021	2020
			8
Net cash provided by (used by) operating Net expenditure for the period		activities	(158,533)	(61,323)
Depreciation	charges		32,570	37,523
Losses on investments			310,000	431,000
Loss on the	sale offixed assets		8,002	11,488
Decrease in	debtors		98,488	27,908
Decrease in	creditors		(22,885)	(6,516)
Decrease in	provisions		(180,000)	(273,000)
			87,642	167,080
Net cash provided by (used in) investing		activities
Purchase of	property, plant and equipment		12,709)	(10,230)
			(12,709)	(10,230)
Repayment Increase in	ofborrowings cash		(12,000) , 38	(10,000) 148,850

			Unrestricted	Restricted	Total Funds	Total Funds
			Funds	Funds f	2021 R	2020 R
Donations	and	legacies
Donations			9,990		9,990	16,170
Grants
Grants				217,701	217,701	120,177
			9,990	217,701	227,691	136,347

		Unrestricted	Restricted	Total Funds	Total Funds
		Funds f	Funds R	2021 R	2020 f
Shop	income				6,024

	Unrestricted	Unrestricted	Restricted	Total Funds	Total Funds
		Funds R	Funds R	2021 R	2020 f
Interest on cash	deposits				211
Ofthe investments	income in 2020,f211 related to unrestricted	funds.

			Unrestricted	Restricted	Total Funds	Total Funds
			Funds R	Funds f	2021 f	2020 R
Income from charitable	acfivities		2,584,049		2,584,049	2,766,992
Ofthe income from charitable		activities	in 2020, all related to unrestricted	funds.

Unrestricted	Restricted	Total Funds	Total Funds
Funds	Funds	2021	2020
8	6	8
69,228		69,228	86,620

								Char@able activities	Total 2021	Total 2020
Direct casts
Other fundraising		costs								1,210
Purchases										819
(Profit)/loss on disposal				oftangible		fixed assets		719	719
Employment costs								2,297,946	2,297,946	2,260,659
Insurance								21,099	21,099	14,259
Premises expenses								26,800	26,800	11,201
Maintenance and cleaning								42,520	42,520	25,685
Telephone								19,136	19,136	11,720
ITcosts								491	491	48
Pdinting, postage	and		stationery					3,088	3,088	3,422
Training								13,249	13,249	6,807
Other expenses								21,093	21,093	11,239
Administration expenses										16,0/3
Project costs								55,949	55,949	96,264
Motor and travel								22,189	22,189	24,834
Legal and professional				fees				11,872	11,872	14,466
Pension costs								39,000	39,000	46,000
Depreciation								28,117	28,117	28,531
								2,603,268	2,603,268	2,573,237
Supportcosts
Wages and salaries								279,630	279,630	312,445
Staff seining								6,294	6,284	10,297
Insurance								7,404	7,404	7,452
Premises expenses								29,150	29,150	35,486
Maintenance and	cleaning							2,086	2,086	8,160
Telephone								6,354	6,354	12,809
Administration expenses										2,160
ITcosts								17,155	17,155	17,522
Printing, postage	and stationery							10,128	10,128	8,505
Otherexpenses								2,621	2,621	16,905
Motor and travel								7,758	7,758	9,282
Accountancy fees								4,560	4,560	1,850
The audit ofthe charity's				annual accounts				9,450	9,450	9,15D
Legal and professional			fees					38,D17	38,017	7,776
Bad debts written	off									751
Interest payable								3,900	3,900	3,250
Depreciation								4,453	4,453	6,992
(Profit)/loss on sale		of	tangible		fixed	assets held for charity's	own use	7,283	7,283	11,488
								436,233	436,233	484,280
								3,039,501	3,039,501	3,057,517

				2021		2020
				No.		No.
Management	and administration						11
Shop							2
Activities in furtherance		ofcharitable	objectives		122		132
					3		145
Ths aggregate	payroll	costs ofthese parsons were as follows:
				2021f		2020 f
Wages and salaries				2,200,300		2,169,602
Social secudity				157,766		152,026
Other pension	costs			219,510 ,5, 75		251,476 3,573,154
No employee	received	emoluments	ofmore than f60000during the year.

	Freehold	Long leasehold		Fixtures and
	property 8	property	Motor vehicles 8	fittings 8	Total
Cost
As at 1 October 2020	377,311	644,185	56,695	108,278	1,186,469
Additions				12,709	12,709
Disposals As at 30September 2021	377,311	644,185	56,695	(29,242) 91,745	(29,242) 1,169,936
Depreciation
As at 1 October 2020	61,880	107,423	50,892	71,589	291,784
Eliminated on disposals				(21,240)	(21,240)
Charge for the year As at 30September 2021	7,546 69,426	12,884 120,307	1,451 52,343	10,689 61,038	32,570 303,114
Net booR value
As at 30September 2021 As at 30September 2020	307,885 315,431	523,878 536,762	4,352 5,803	30,707 36,689	866,822 894,685

		2021	2020
			asresfafed
		8	8
Trade debtors		50,086	102,978
Other debtors			2,745
Prepayments	and accrued incorue	110,002 180,086	152,853 58.5

Principal actuarial assumptions st	the balance sheet date (express	ed as weighted averages):
		2021	2020
Discount rate for scheme assets		2.00%	1 70%
Rate ofincrease in salaries		440%	380%
Rate increase for pensions in paymentrinfiation Inflation assumptions (CPI)		3.00% 2.90%	240% 2 30o
		2021	2020
Mortality rates (in years) Current UK pensioners retirement	age - male	Years 22.7	Years 22,6
Current UK pensioners age - fernale		25.3	25.2
Future UK pensioners age - male Future UK pensionem age - female		24.3 27.2	24.2 21

Sensitivity analysis
		2021	2020
Delicit impact of.		E	E
Discount rate +0.1%		(1,980,000)	(2,152,000)
CPI rate +0.10A		(2,252,000)	(2,421,000)
Pay growth +0.1%		(2,134,000)	(2,314,000)
Mortality rate - 1 year	increase	(2,328,000)	(2,484,000)
Change in investment	returns +1%	(2,050,000)	(2,240,000)
Change in investment	returns -1%	(2,160,000)	(2,330,000)
Analysis ofassets
The major categories	ofscheme assets are as follows:

		2021	2020
		E
Equity instruments		1,139,000	939,000
Government	bonds	515,0DO	425,000
Properly		234,000	193,000
Cash		47,000	39,000
Other		1,024,000	845,000

		2021	2020
		E	E
Current service costs		190,000	208,000
Past service costs			15,00D
Interest income		(78,000)	(82,000)
Interest costs		117,000	128,000
Administrative expenses		4,000	4,000
		233.DDO	273,DDO
Movementin degcil
The movement in the deficit during the period was:
		2021	2020
Deficit at the beginning	ofIhe year	(2,285,00D)	(2,558,000)
Current service costs		(190,000)	(208,000)
Contributions paid		103,000	115,000
Interest costs		(117,000)	(128,DDD)
Interest income		78,000	82,000
Past service costs			(15,000)
Administrative expenses		(4,000)	(4,000)
Actuarial gains		310,000	431,000
Deficit at the end ofthe	year	(2.105,000)	(2,225,00D)

Changes in the present value ofthe	scheme liabilities are as follows:
		2021f	2020
As at start ofyear Current service costs		6,874,000 190,000	7,228,000 208,000
Interest costs		117,000	128,000
Contributions by scheme participants Actuarial losses/(gains) Benefits paid Past service costs		29,000 355,000 (60,000)	32,000 (415,000) (322,000) 15,000
As at end ofyear		7,505.0	6,874,00D
Present value ofunfunded scheme	liabilities	7,5D5.00	6,874,0DD
Scheme assets
Changes in the fair value ofthe scheme assets are as fogows:
		2821	2020f
As at start ofyear Expected return on scheme assets Actuarial gains Administrative expenses Contributions by the employer Contributions by scheme participants Benefits paid As at end ofyear		4,589,000 78,000 665,000 (4,000) 103,000 29,000 (60,000) 5,400,000	4,670,000 82,000 16,000 (4,000) 115,000 32,000 (322,000) 4,589,000

Analysis offunds
						Other
						recognised	At 30
	At 1 October		Incoming	Resources		gains/(losses	September
	2020		resources	expended	Transfers	)	2021
General Funds
General Funds	1,036,346		2,663,267	(2,761,200)	6,269		944,682
Pension Reserve	(2,285,000)			(130,000)		310,000	(2,105,000)
	(1,248,654)		2,663,267	(2,891,200)	6,269	310,000	(1,160,318)
Restricted Funds
Gannet
Foundation
(Sensory Equipment) Sobell Foundation	4,360 4,309			(4,360) (838)			3,471
Heritage Lottery
Fund
Royal Mencap (Virtual Marathon) AAS Big Lottery	500 9,410		46,035	(500) (26,254)			29,191
Big Lottery - Adult
Activities Sunday
North Cumbria
Children's Short
Breaks and
Autism
South Cumbria
Children's Short
Breaks and
Autism English Lakes Children in Need		797	23,971	(2,518)			797 21,453
Cumbria Youth
Alliance-
Emotional
Resilience			3,00D	(3,000)
Police CC - Think
Safe, Keep Safe			3,000	(3,000)
Other Restricted Funds	10,800		10,985	(12,175)			9,610
Royal Mencap
Society - lets get digital			2,700	(2,000)	(7DD)
PCC - Covid-19
Recovery Community Fund			4,700	(4,700)
Infection control
grants CCC - Hoist			63,080 5,000	(63,080) (436)	(4,564)
Sport England-
around the world
challenge			3,948	(3,948)

......continued
Cumbria
Foundation-
Covid-19
Response		20,000				20,000
Royal Mencap-
heallhiar me
project		3,500	(3,500)
Heritage Lottery
Fund - hearing
our voice		10,000	(5,610)	(1,005)		3,385
CCC - HAF
school meals		6,982	(3,642)			3,340
Workfo res
training grant		6,800	(4,740)			2,060
Acbve Cumbria		4000	(4,000)
	30,176	21'7,701	(148,301)	(6,269)		93,307
	(1,218,478)	2,880,968	(3,039,501)		310,000	(1,067,011)

.....conginued
Prior period
		A11 October 2018	Incoming Il8sources	Resources expended	Other recognised gains/{loose s)	At 38 September 2020
						Asresisted
General Funds
General Funds		887,175	2,836,102	(2,686,931)		1,036,346
Pension Reserve		(2,558,000)		(158,000)	431,000	(2,285,000)
		(1,670,825)	2,836,102	(2,844,931)	431,00D	(1,248,654)
Restricted Funds
Gannet Foundation (Sensory Equipment)			4,360			4,360
Sobell Foundation		8,070	9,000	(12,761)		4,309
Heritage Lotlery Fund		2,D01		(2,001)
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)
$ports Development		7,543		(7,543)
Cumbria Foundation -Safer Together			6,556	(6,556)
Big Lottery - Adult Activities Sunday		15,732	15,806	(31,538)
California House Equipment		419		(419)
Nonh Cumbria Children's	Short Breaks
and Autism
South Cumbria Children's	Short
Breaks and Autism
Lottery - Healing Together			23,500	(23,500)
English Lakes		797				797
Children In Need		23,501		(23,501)
Cumbria Youth Alliance - Resillience	Emotional	6,000	6,000	(12,0DD)
Police CC - Think Safe, Keep Safe		6,534		(6,534)
NHS Cumbria - Saturday Playscheme	Club and	2,793		(2,793)
Curribria Youth Alliance - SoKA		3,030	3,000	(6,030)
Other Restricted Funds		2,250	68,566	(60,016)		10,800
		82,670	160,092	(212,586)		30,176
		(1,588,155)	2,996,194	(3,057,517)	431,000	(1,218,478)

		Unrestncted	Restricted	TotalFunds	TotalFunds
		Funds	Funds	2021	2020
		6		6	6
Tangible assets Current assets		866,822 350,077	120,307	866,822 470,384	894,685 505,939
Creditors: Amounts one year	falling due within	(272,217)	(12,000)	(284,217)	(307,102)
Creditors: Amounts than ons year Pension liabilities	tailing due sfler more	(2,105,000)	(15,000)	(15,000) (2,105,000)	(27,000) (2,285,000)
Net assets		(1,160,318)	93,307	(1,067,011)	(1,218,478)
Prior Period as restated

rior Period as rest	ated
		Unrestricted	Restricted	TotalFunds	TotalFunds
		Funds	Funds	2020	2019
				6	6
Tangible assets Current assets		894,685 436,763	69,176	894,685 505,939	933,466 338,864
Creditors: Amounts	falling due within one	295,102	(12,000)	(307,102)	(265,485)
year
Creditors: Amounts	falling due alter more		(27,000)	(27,000)	(37,000)
than one year Pension liabilities		(2,285,000)		(2,285,000)	(2,558,000)
Net assets		(1,248,654)	30,176	(1,218,478)	(1,588,155)