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