## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||||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)|