2022-09-30-accounts

				Unrestricted	Restricted	TotsIFunds	TotaIFunds
				Funds	Funds	2022	2021
			Note
Income and endowments		from:
Donations and legacies			2	11,631	147,190	158,821	227,691
Investments			3	15		15
Charitable scfivities			4	1,859,951		1,859,951	2,584,049
Other income				15,389		15,389	69,228
Total income and endowments				1,886,986	147,1$)	2,034,176	2,880,968
Expenditure on:
Charitable activities				1,903,737	235,133	2,138,870	3,039,501
Exceptional costs				(2,105,000)		(2,105,000)
Total expenditure				(201,263)	235,133	33,870	3,039,501
Net income/(expenditure)		before transfers		2,088,249	(87,943)	2,000,306	(158,533)
Transfers
Transfers between	funds
Net income/(expenditure)		before other recognised
gains and losses				2,088,249	(87,943)	2,000,306	(158,533)
Other recognised	gains/losses
Actuarial gains on defined		benefit pension schemes					310,000
Net movements in	funds			2,088,249	(87,943)	2,000,306	151,467
Reconciliation of	funds
Total funds brought	forward			(1,160,318)	93,307	(1,067,011)	(1,218,478)
Total funds carried	forward			927,931	5,364	933,295	(1,067,011)

				2022		2021
			Note
Rxed assets
Tangible assets			13		844,543		866,822
Current assets
Debtors			14	139,064		160,088
Cash at bank and In hand				132,469		310,296
				271,533		470,384
Creditors: Amounts year	falling due within one			(181,456)		(284,217)
Net current assets					90,077		186,167
Total assets less current liabilities					934,620		1,052,989
Creditors: Amounts than one year	falling due after more		16		(1,325)		(15,000)
Net assets excluding	pension	gabglties			933,295		1,037,989
Pension Iisbgltles			19				(2,105,000)
Net assets/(liabgities) gabllltles	including	pension			933,295		(1,067,011)
The funds ofthe charity:
Restricted funds					5,364		93,307
Unrestricted funds
Unrestricted income funds					927,931		(1,160,318)
Total charity funds					933,295		61.661,6

				2022		2021
				6		6
Nst cash provided by (used by) operating			activities
Net income/(expenditure)		for the period		2,000,306		(158,533)
Depredation	charges			31,532		32,570
Loss on the	sale offixed	assets				8,002
Decrease in	debtors			21,024		98,488
Decrease in	creditors			(104,436)		(22,885)
Decrease in	provisions			(2,105,000)		(180,000)
				(156,574)		(222,358)
Net cash provided by (used In) Investing			activities
Purchase of	property, plant and equipment			(9,253)		(12,709)
Other investment income						310,000
				(9,253)		297,291
Repayment	ofborrowings			(12,000)		(12,000)
(Decrease)/increase in		cash		( 773277	.	32,333

		Unrestricted	Restricted	TotalFunds	TotalFunds
		Funds	Funds	2022	2021
		E	E		E
CCC	Short Breaks income	390,665		390,665	1,256,495
Client	support income	1,439,802		1,439,802	1,300,713
Other	income	29,484		29,484	26,841
		1,859,951		1,859,951	2,584,049

		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds	2022	2021
			E	E	E,
Job Retention Scheme	Income	15,389		15,389	69,228
All ofthe other income	in 2021 related lo unrestricted	funds.

				Charitable activities	Exceptional costs	Total 2022	Total 2021
Direct costs
(Profit)/loss on disposal		oftangible	fixed assets				719
Employment costs				1,579,926		1,579,926	2,297,946
Insurance				18,215		18,215	21,O99
Premises expenses				18,899		18,899	26,800
Maintenance and cleaning				36,754		36,754	42,520
Telephone				14,369		14,369	19,136
ITcosts				5		5	491
Printing, postage and stationery				1,290		1,290	3,088
Training				8,930		8,930	13,249
Other expenses				10,307		10,307	21,093
Project costs				30,075		30,075	55,949
Motor and travel				14,307		14,307	22,189
Legal and professional	fess			6,349		6,349	11,872
Pension costs							39,000
Depreciation				28,349		28,349	28,117
				1,767,775		1,767,775	2,603,268
Support costs
Wages and salaries				268,908		268,908	279,630
Sta/I training				240		240	6,284
Insurance				3,865		3,865	7,404
Premises expenses				27,659		27,659	29,150
Maintenance and cleaning				3,709		3,709	2,086
Telephone				9,568		9,568	6,354
ITcosts				17,451		17,451	17,155
Printing, postage and stationery				5,681		5,681	10,128
Other expenses				5,403		5,403	2,621
Motor snd travel				1,283		1,283	7,758
Accountancy fees				4,483		4,483	4,560
Ths audit ofthe charity's		annual accounts		8,000		8,000	9,450
Legal and professional	fees			7,762		7,762	38,017
Interest payable				3,9OO		3,900	3,900
Exceptional costs - LGPS dehcit transfer					(2,105,000)	(2,105,000)
Depreciation				3,183		3,183	4,453
(Proiit)/loss on sale of charity's own use	tangible fixed assets held for						7,283
				371,095	(2,105,000)	(1,733,905)	436,233
				2,138,870	(2,105,000)	33.870	3,039,501

				2022		2021
				No.		No.
Management	and administration				9		11
Activibes in furtherance		afcharitable	objeckves		92		122
							133
The aggregate	payroll	costs ofthese	persons were as follows:
				2022f		2021 8
Wages and salaries				1,656,256		2,200,300
Sodal security				130,521		157,766
Other pension	costs			62,057		219,510
				,IWI.834		2,5	. 6

	Freehold	Long leasehold		Fixtures and
	property f	property	Motor vehicles f	fitangs f	Total
Cost
As at 1 October 2021	377,311	644,185	56,695	91,745	1,169,936
Additions				9,253	9,253
As st 30September 2022	377,311	644,185	56,695	100,998	1,179,189
Depreciation
As at 1 October 2021	69,426	120,307	52,343	61,038	303,114
Charge for the year	7,546	12,884	1,088	10,014	31,532
As at 30September 2022	76,972	133,191	53,431	71,052	334,646
Net book value
As at30September 2022	300,339	510,994	3,264	29,946	844,543
As at30September 2021	307,885	523,878	4,352	30,707	866,822

		2022f	2021f
Trade debtors		68,765	50,086
Prepayments	snd accrued income	70,299	110,002
		IIS,DSI	ISS,DM

		2022f	2021f
Bank loans and overdrafts		12
Trade creditors		78,309	60,603
Taxafion and social security		31,929	36,040
Other creditors		19,635	22,467
Accruals and deferred income		51,571	165,107
		1M. 56	284,21
Creditors amounts falling due within one year includes deferred	income;
		2022f	2021f
As at 1 October 2021		46,000	114,505
Amount released to incoming resources		(35,029)	(114,505)
Amount deferred in the year			35,029
As at 30September 2022		10,971	35,029

					Operating	lease
					2022	2021
					6
Within	one	year			24,295	25,685
Within	two	and	five	years	35,973	60,267
					60,268	85,952

Principal actuarial	assumptions	assumptions	at the balance sheet date (expressed as weighted	averages):
				2022	2021
Discount rate for	scheme assets				2.00Vo
Rate ofincrease	in salaries				4.40'Yo
Rale increase for	pensions	in payment/infiafion			3.00'Yv
Inflafion assumpfions (CPI)					2.90%

.continued
					2022	2021
Mortality rates (in years)					Years	Years
Current UK pensioners		retirement		age - male		22.7
Current UK pensioners		age - female				25.3
Future UK pensioners	age - male					24.3
Future UK pensioners	age - female					27.2
Sensitivity analysis
					2022	2021
Deficit impact of:
Discount rate +0.1'/o						(1,960,000)
CPI rate +0.1%						(2,252,000)
Pay growth +0.1%						(2,134,000)
Mortality rats - 1 year	increase					(2,328,000)
Change in investment	returns		+1'Yo			(2,050,000)
Change in investment	returns		-1'/o			(2,160,000)
Analysis ofassets
The major categories	ofscheme assets are as fofiows:
					2022	2021
					8
Equity instruments						1,139,000
Government bonds						515,000
Property						234,000
Cash						47,000
Other						1,024,000
The actual return on scheme assets was Rnt (2021 - 8743,000)
Hfovemenf in deficit
The movement in the	deficit during			the period was:
					2022	2021
						6
Deficit at the beginning		ofthe	year		(2,105,000)	(2,285,000)
Current service costs					(62,057)	(190,000)
Contributions paid					62,057	103,000
Interest costs						(117,000)
Interest income						78,000
Administrative expenses						(4,000)
Transfer out of liability					2,105,000
Actuarial gains						310,000
Deficit at the end ofthe		year				(2,105,000)

Changes in the p	re	sent value ofthe scheme liabilities are as follows:
			2022	2021
			5
As at start ofyear			7,505,000	6,874,000
Current service costs				190,000
Interest costs				117,000
Contributions by	scheme participants			29,000
Actuarial losses				355,000
Benefits paid				(60,000)
Uabilities transferred out			(7,505,000)
As at end ofyear				r505M
Present value of	unfunded scheme liabilities			7,505,000
Scheme assets
Changes in the fair		value ofthe scheme assets are as follows:
			2022	2021
				8
As at start ofyear			5,400,000	4,589,000
Expected return	on	scheme assets		78,000
Actuarial (losses)/gains				665,000
Administrative expenses				(4,000)
Contributions by	the employer			103,000
Contributions by	scheme participants			29,000
Benefits paid				(60,000)
Assets transferred		out	(5,400,000)
As at end ofyear				~,4200, DM

						Other
						recognised	At 30
			At 1 October	Incoming	Resources	gains/(losses	September
			2021	resources	expended	)	2022
General Funds
GeneralFunds			944,682	1,886,986	(1,903,737)		927,931
Pension Reserve			(2,105,000)		2,105,000
			(1,160,318)	1,886,986	201,263		927,931
Restricted Funds
Sobell Foundation			3,471		(3,471)
AAS Big Loaery			29,191	46,900	(76,091)
English Lakes			797		(797)
Children in Need			21,453		(21,453)
Other Restricted	Funds		9,610		(9.246)
Infection control grants				22,184	(22,184)
CCC - Hoist
Sport England - around		the
world challenge				1,974	(1,974)
Cumbria Foundation-
Covid-19 Response			20,000		(20,000)
Heritage Lottery Fund-
hesrtng our voice			3,385		(3,385)
CCC - HAF school meals			3,340		(3,340)
Workforce training	grant		2,060		(2,060)
CCC - Market Substsinability
Grant				54,200	(54,200)
CCC - Targeted Short Breaks				5,483	(5,483)
CCC - HAF days	out			2,780	(2,780)
Grace Little Centre				5,000			5,000
Workforce recruitment		and
retsnfion				8,669	(8,669)
			93,307	147,190	(235,133)		5,364
			) 66)D11)	3D36176	~33676)		933,295

....confinusd
Restricted funds.
Sobell Foundation - A contribution to Doves cafe costs including the purchase	ofthe coffee machine.
AAS Big Lottery —To help reduce loneliness, increase activity and opportunities to make friends for people with
learning disabilities by setting up a hub, providing leisure and sporting activities	in the community.
English Lakes —Grant funding to provide play (a swing) and sensory equipment at Huntley		Avenue	Children' s
Home.
Children in Need —Grant income provided for children's holidays.
Other Restricted Funds —Made up st the year end of several trivial funds.	These largely	relate to	Covid-19
support grants, to support care services during the pandemic.
infection control grants —The main purpose of this fund is to support adult social care providers to reduce the
rate ofCOVID-19 transmission in and between care homes.
CCC —Hoist —Grant received to fund the costs relating to the purchase ofthe	hoist in California House.
Sport England —around the world challenge —A fund designed to supporl snd	encourage members to keep fit.
Cumbria Foundation —Covid-19 Response —This fund relates to grants received to support		care services during
the pandemic, for example sick cover needed in relsfion to Covid-1 9,as well ss the extra deaning costs needed.
Heritage Lottery Fund —hearing our voice —A project that focuses on Mencap's dients making a video of how
the pandemic has affected their lives.
CCC —HAF school meals —Grant used to provide children meals during the holiday periods.
Workforce training grant —A grant designed to develop the knowledge and skills ofMencap's		workforce.
CCC - Market sustainability grant - A grant designed to secure the longevity	of the charity,	utilised to enhance
staff salaries and thus recruitment and retention ofstaff for adult social cars.
CCC - Targeted short breaks - A grant to provide funding for targetted short	break activities and days out for
children with disabilities.
Grace LiNe Centre - A grant to cover repair and paint works ofthe centre.
Workforce recruitment snd retention - Grant received toattract and retain staif	in the sector.

					Other
	At 1 October 2020	Incoming resources	Resources expended	Tmn ah!re	I ~ I recognised gainer(loose s)	September
General Funds
GeneralFunds	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	4,360		(4,360)
Equipment)
Sobell Foundation	4,309		(838)			3,471
Heritage Lottery
Fund Royal Mencap (Virtual	500		(500)
Marathon)
AAS Big Lottery	9,410	46,035	(26,254)			29,191
Children' s
ShortBreaks and Autism English	797					797
Lakes
Children in Need		23,971	(2,518)			21,453
Cumbria Youth
Alliance- Emotlonal		3,000	(3,000)
Resilience
Police CC - Think Safe, Keep Safe		3,000	(3,000)
Other restricted funds	10,800	10,985	(12,175)			9,610
Royal Mencap
Society - let's get		2,700	(2,000)	(700)
digital
PCC - Covid 19
Recovery		4,700	(4,700)
Community Fund
Infection control grants		63,080	(63,080)
CCC - Hoist		5.000	(436)	(4,564)
Sport England-
around the world		3,948	(3,948)
challenge
Cumbria
Foundation - Covid		20,000				20,000
19Response
Royal Mencap-
healthier me		3,500	(3,500)
project

.....continued
Heritage Lottery
Fund - heanng		10,000	(5,610)	(1,005)		3,385
oul' voice
CCC - HAF school meals		6,982	(3,642)			3,340
Workforce training grant		6,800	(4,740)			2,060
Active Cumbria		4000	(4,000)
	30,176	217,701	(148,301)	(6,269)		93,307
	(1,218,478)	2,880,968	(3,039,501)		310,000	(1,067,011)

		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds	2022	2021
		f		f	f
Tangible assets		844,543		844,543	866,822
Current assets		253,119	18,414	271,533	470,384
Creditors: Amounts	falling due within
one year		(168,406)	(13,050)	(181,456)	(284,217)
Creditors: Amounts	falling due after
more than one year		(1,325)		(1,325)	(15,000)
Pension liabilities					(2,105,000)
Net assets		927,931	5.364	933.295	(1,067,011)
Prior period
		Unrestrlcled	Restricted	Total Funds	TotalFunds
		Funds	Funds	2021	2020
Tangible assets		866,822		866,822	894,685
Current assets		350,077	120,307	470,384	505,939
Creditors: Amounts one year	falling due within	(272,217)	(12.000)	(284,217)	(307,102)
Creditors: Amounts more than one year	falling due after		(15,000)	(15,000)	(27,000)
Pension liabilNes		(2,105,000)		(2,105,000)	(2,285,000)
Net assets		(1,160,318)	93,307	(1,067,011)	(1,218,478)