Carlisle Mencap Limited (A company Ilmited by guarantee) Annual Report and Financ5al ststements 1 October 2022 to 31 March 2024 Company registration number: 05595628 Charity registration number: 1115348 dOdd&co Carlisle Men¢ap Llmlted Contents Reference and Adminislrativt Detsils Trustees. report Trustees. responsibilities in relation to the financial statements Independent auditors. report statement of financial activities 12 Balance sheet 13 ash flow ststement 14 Notes to the financial statements 15 Carlisle Mencap Limited Referencg and Administrative Detalls Charlty namg Carlisle M8ncap Limited Charity roglstratlon numbor 1115348 Company regl8tratlon number 05595628 R8gl8tered offie• Unit J3 Duchess Avenue Kingmoor Park North CARLISLE CA6 4SN Trustee8 C Bowditch, Chair G Tement, Treasurer TBaty E Harkness. Vice Chair J Hartand C B¢)wman S Bowditch N Steel N Braiden S M¢Bean Secretari CBUM (Resigned 4 October 2024) (Appointed 4 October 2024) J Bazydlo Bankgrs HSBC plc POBox5 29 English Street CARLISLE CA3& CAF Bank Ltd 25 Kings Hill Avenue Kings Hill WEST MALLING ME19 4JQ Audltor Dodd & Co Audit Limited FIFfEEN Rosehill Montgomery Way Rosehill Estate CARLISLE CA12RW Page 1 Carlisle Mencap Limit•d Trustees. Report for the Period Ended 31 March 2024 The Trustees pr8sent their annual report together with the audtted financial statsments of Carlisl8 Mencap Limited for the period l October 2022 to 31 March 2024. The Annual réport s8Nes the purposes of both a Trustses. report and a directors, r8POrt undér company law. Th6 Trustees confimi that the Annual report and financial statsments of the char¢lable company comply with the current ststutory requirements. the requirements of the charitable company's goveming document and the provisions of the Statement of Recommended Pra￿1￿ (SORP) applicable to ¢harities preparing their accounts in accordance wlth the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). Sinc• the company qualifies as Small under se￿10n 382 of the Companiès Act 2006. th8 Strategic report required of medium and large ¢ompanie$ under the Companies Act 2006 (Strategic Report and Directors. Report Regulstions 2013) has been omitted. Introductio 2022124 has been a challenging and changing pèriod for the charity as it has been for the $e¢tor in general with difficult r8sour¢ing marke( and Changes to the NHS and the authorisation of Intsgrated Care Systems and Local Govemment reorganisation with the creation of unitary authorities. This has brought a high level of disrupts.on to the local ecosystem and uncértainty around future commissioning intensions.The staff have continued to deltv8r outstanding services and we are grateful for their perseverance, commitment and hard work. and the CEO continues to build on the solid foundations laid during the first year of thoir tènure. The Trustees have changed the financial reporting period which is now aligned with the financial year, extending this reporting period from 12 to 18 months. The CEO has contlnued to develop the senior management team. d8SPite several changes in personal W￿)In the finance department and gotrj progress has been made on establishing more Surety around our financial controls. Changes to our financial management system and in-house payroll processing, continue to move the organisation to a more sust8inabl8 financial position. This has been a period of consolidation which had brought financial stabilty, and th6 gen8ration of a healthy surplus for the first time in 7 years. a. Pollelès and objecllvos The organisation's policy 1$ to improve the lives of people with leaming disabilities in Cumbria by providing life long, quality and person-centéred support. In setting obj'ectives and planning frjr activities. the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit. including the guidanc• 'Public beneffii: running a Charity {PB2). b. Strategies for achloving obi•ctiv•s Slrategies for the charity include.. The continual improvement of our existing services and the further extension of those Servi￿S to new clients and new areas. Worf(ing in Gollaboration V￿th other organisations and consortia to increase our servic£s and reach across a wider part ofthe County. Diversifying income generation from nonwstatutory sources. Implémentstion of a staffing structure across the organisation to reduce expèndibjre. Implementstion of electronic record keeping across the organisation to reduce expenditure. ¢. Actlvltles undertaken to achleve obJKtiv¢• Notable achievements- We provided 24x7 support to 12 adults in S Supported Living houses. The respite service we provide from Califomia House h8s perfomied well despite significant staffing challenges. Page 2 Carflsle Mencap Limitod Trustees. Report for the Perfod Ended 31 March 2024 We bid for, and won, a renewed but revised Contract with Cumberfand Council for Adult Day opportunities allowlng the continuation of previously grant funded work. There have be8n no inspe¢tion reports for any services during the 18 months. We provided Adult and Children's Community Outreach services. Continued our well-established Children's clubs and Targeted Short Breaks activities in school holidays and at weèkends. Delivered a programme of Children In Need grant funded holtdays. SU￿$$fullY delivered the Department of Education Holiday and Food programme HAF. in Carlisle. Delivered the county wide New Family Autism Service. Del￿e￿d 8 programme of Earfy Positive Approath8S to Support, EPAIS as part of the nation RandomiÈÉd Control Trial conducted by th8 r￿ard Centre. Universty of KenL Developed and delivered a waiting well servieA to support people on the elective surgéry waiting list in partnership with North East and North Cumbria Integrated Caro Board and third sector partners. Co*roduced a Learning Disabilty and Autlsm training programme with 4EDEN. Continued to deliver Cadisle Active a programme of social événts for adults. Th8 children's r8SPite service from Grace Little Centre remains closed du8 to stsffing. We continued to provid8 several other services using the facility and used it as a training and meeting center too. Trusteps have met regulady to review the operational perfomance, financial position and the strategy going forward. a. Revlew of a¢tlvlt108 During 2022124 the organisalion has continued ils core activities and developed some new services, these include.. Residential respite care for adulls with leaming disabiliti6s. The house has five guest bedrooms. ts¥o are fully a¢¢essible for those with profound physical disgbiliti8s. The house is open 365 days a y88r. This service is funded on 8 block purchase system. We provide seryices for adults in the community. Servi¢e$ provided Can be very varied - from helping someone to go shopping, Supporbng people to do leisure activities, to spending ents're days with clients supporting all of their daily activities. We supply 24hour support in the community for twdv8 clients in their own homes. This Service continues to grow with the addition of a fifth house and threè cliènts during the périod. Childran s Setvi¢es including.. The Centre continued to ￿ used for a varièty of servi￿5 induding Adult Day Opportunities, Children's Outreach activities, holiday activity clubs, training and group meetings. Page 3 Carli$l• M•ncap Umlted Trustees. Report for the Period Endod 31 March 2024 Childrèn's Communi We support young people in the community whilst their parents take s break. We either take eare of the children at home or take them out in to the community to do an activity. This has exceeded pr&parKlemic levels. Activators Club and Holida P y Schemes We aTr commissioned by NHS to provide short tenn non-residential care for disabled children. These servi(*s have operated at full capacity this year. We are commissioned by Cumberland Council to run a programme of holiday and weekend activiiies for thildren with addrtional needs. We deliver a needs led. inclusive range of fun activities and a regular Sunday Club. Alongside our ICB funded holiday club activities we provide food and promote health and wellbeing to children and their families funded by the Department of Educalion. Funded by Royal Mencap we have delivered the Tizard Centre programme of pre4iagnosis support to parents of children under five years of age as part of the national Randomiged Control Trial We are grant fundèd to provide six annual holidays for children with additional needs. Four part-time Autism Advisors support families with children on the autistic spe¢trum. The workers advise. edu¢ate and signpost and run Collaborative workshops. This serwicè covers the whole of Cumbria. The Independence Studio ended in March 2023 and has been replaced by Adutt Social Care funded Day Opportunities. This servicè is devekiping w811 at)d offers a range of life and social skill development opportunities. Waitin Developed and delivered 8 waiting well service to support people on the elective surgery waiting list in parthership wtth North East and North Cumbria Integraled Care Board and Ihird sector partners. A tailored progiamme of support and a551Stan￿ to acce55 community-based activities to maintain people's metal and physical health and ¥￿Ilbeing while waiting for planned surgery inin ccwrodU￿d a Leaming Disability and Autism training programme with 4EDEN a registered charity in the district of Eden supporting people with Learning Disabilibes arKI Autism. This was delivered as part of the Department of Education Holiday Activity and Food Programme HAF. to the nelyffjrk delivery partner8 raising av￿reneSS and in￿a31ng participation from Children with Speci81 Educational Needs. b. Fundraising activitios and income generation The charity does not use any outside fundraisers. Main fundraising activities. are grant appli&itions undertaken by the CEO and wider management team. . Investment policy and perfo￿an¢ The organisation adopts a cautious approach to investsnent and funds are held in savings accounts which are deemed to be low risk and available as contingenGy. Pa98 4 Carflsle Mencap Limited Trustees, Report for the Period Ended 31 March 2024 . Golng eoncern Th8 financial position has improved steadity throughout the year and the combination of existing contracts, significant and growing demand for the services we can offer, and new seedling seNices we have won, gives the Trustees renewed confidence in the sustainabilty of the charity. After making appropriate enquiries, the Trustees have a reasonable expéctation that the company has adequate resources to continue in 0￿ratIonal existence for the foreseeable fubjre. For this reason, they continue to adopt the going concern basis in preparing the financial statements. b. Re8ervo5 poIIcy Th8 poli￿ of the Chgrity is to maintain enough rese￿e$ to continue operations for thréa months. Thre8 months running costs are £555,000 which includes essential staffing to maintain services, housèkeeping, rentsls, insurances and registration eosts. Reserves are monitored by the Trustees bi-monthly. The Trustees are happy with the current reserves position. c. Prlnclpal funding The financial constraints indicatsd from national and local govemmen(8TrJ the national health and social care resourcing pressures makè it difficult to plan seryices ahead. Howèver, we have been pleased to generate a sound income for th8 year. Trustees chose to use fijnds from Services to fund addilional charitable activities. Cumberland Council contracts are still the major funding source and because of uncertainty and exp8cted ¢onstr8ints on local authority funding we continue to look at diversification of our income from ¢)ther sources, including direct fundraising and 8 var￿ty of grants. d. Results forthe ￿ar Thè results for the year show an éxcess of income of £97,978. Overall fiJnds carried forward amount to a £1,031,271, being restricted funds of £3,252 and unrestricted funds of £1.028,019. Free resèrves are £224,536. a. Constitutlon Carfisle Mencap Limited is registered as a charitable company limited by guarantee and was Set up by Memor8ndum of Association. The company is eonstituted under a Mamorandum of Assoclation and is a registered charity number 1115348. Th8 company was incorporated on and comméncad trading on that date. The objectives of thè society are.. the relief of pèople wf(h a learning disabilty in particular by the provision of help and support for them and thèir families, dependents and carers, and to prevenl learning disabilities for the public benefft and to advanr2 religion amongst persons with learning disability- to provide and assist in the provision of facilities for the recreation or olher lèisur8 time o¢¢up8tion for people who have the need thereof by reason of leaming disability Wlth the object of improving their conditions of life. There have be8n no changes in the objectives since the last annual report. b. Methods of appointment or electlon of Truslo The management of the company Is the responsibility of the Trustees who are elected and co-opted under thè terms of thè MemL)randum of Association. e. Organ18allonal 8lructure and d•cl8lon-maklng policlos The Trustees meet bi-monthly to discuss policy and stralegy. There is an additional fin8nc8 sub Net assets 1,031,271 933.295 Tho funds of th• charfty: Re¥trfct¢d funds 3,252 5,364 Unrestrlctsd fund8 Unrestricted income funds 1,028,019 927.931 Totsl charity funds These a¢counts have been prèpared in accordance with the provisions applic8ble to companies subject to the small Gompanies regime. 1,031,271 933,295 Approved by the Board on 17 De￿mber 2024 and signed on its behalf by.. C Bowditch Trustee GTe Truste8 nt The notes on pages 15 to 28 fomi an intsgral part of these financial statements. Page 13 Carlisle Mencap Limited Cash Flow Stst•ment for thg Pgriod Ended 31 March 2024 18 months end 31 March 2024 Year ended 30 Septsmbor 2022 Net cash provided by {used by) oporating activities Net income for the period Depreciation charges {Increase)Ide¢rease in debtors Increasd{decrease) in creditors Decrease in provisions 97,976 44,347 (91,290) 333,178 2,000,306 31,532 21,024 (104.436) (2,105.000) (156.574) 384,211 Net cash provided by (used in) investing activitios Purchase of property. plant and equipment 13,287) (3,287) {9.253) (9,253) Repayment of borrowings In¢rèaso1(de¢reas•) In Cash {12.000) (177,827) 380,924 The notes on pages 15 to 28 form an integral part of th8s8 financial statsments. Page 14 Carflsle Mencap Umlted Notes to the Flnancial Statements for the Perlod Ended 31 March 2024 Accounting pollclos Summary of significant accountlng poli¢ies and key a¢¢ounting estimat¢$ The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented. unless otherwise stated. Stat•ment of compllan¢e The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in th8 UK and Republic of Ireland (FRS 102) (effects've 1 January 20191- (Charities SORP IFRS 1021}, the Financial Reporting Standard applicablè in the UK and Republic of Ireland (FRS 1021 and the Companiès Aot 2006. Bas18 of preparation The tharitabl8 company meets the definitson of a public benefit entity under FRS 102. Assets and liabilities are initially recognised al historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Going concern These financial statements have been prepared on a going concern basis. The trustees assess whether the use of going COn￿rn is appropriate i.e. whether there a￿ any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The Trustees make this assessment in respect of a period cf one year from the date of approval of the financial statements. Fund accounting policy Unrestricted in¢ome funds are general funds that are available for use at the truslges, discretion in furtherance of Ihe objectives of the ¢harty- Restrictsd income fvnds are those donatsd for use in a particular area or for specific purposes. the use of which is restricted to that area or purpose. Further detsils of e8ch ftjnd are disclosed in note 19. Page 15 Carlisle Mencap Llmlted Notes to the Financial Statements for the Period Ended 31 March 2024 . continued Incom• and ond¢Mments t)onations are recognised when the Charity has beèn notified in writing of both the amount and sett￿Mant date. In the event that a donation is subject to condition5 that require a level of perfonnance by the Charity before the Charity is enlitled to the funds, the income is defrrred and not recognised unb"l erther those conditions are fvlly met. or the fulfilment of those conditions is wholly within the Control of the Charity and it is probable that these conditions will be fulfilled in the reporting period. Legacy gifts are recognised on a case by case basi5 following the grant of probate when the administorlexecutor for the estate has communicated in writing both the amount and settlement fjate. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange. recognition is subj.ect to the value of the gift being reliably measured with a degree of reasonable accuracy and the title to the asset having been transferred to the Charity. Income from Govemment and other grants, whether 'capital' grants or 'revenue' grants. is recognised when the charity has enlillement to the funds, any perfomiance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Deferred income represents amounts received for future periods and is released to incoming resources in the period for which. it has been received. Such income is onty deferred when.. - Th8 donor specifies that the grant or donation must only be used in future accounting periods" or - The donor has imposed condFknons which must be met beforè the charity has unconditional entitlement. Investment income is recognised on a receivable basis. Income from charitable aGtivities includes income recognised as eamed las the related goods or services are provided) under contract or where entitlement to grant funding is subject to $pe¢ific performance conditions. Grant income induded in this category provides funding to support programmé activities and is recognised where there is entitlement, Certainty of receipt and the amount ¢an be measured with sufficiènt reliability. Expendltur Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expendrture. All experKIitU￿ is a¢￿Unted for on an accruals basis and has been dassified under headings that aggregate all costs related to the category. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and ServI￿S for its beneficiaries. It includes both costs that can be allocated directly to such acbMties and those costs of an indirect nature ne￿Ssary to support them. Support cogts Support costs include central fvnctions and have been allocated to activity c05t categories on a basi$ Consistentwith the use of resources. for example. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Taxation The Charity is considered to pas5 the tests set out in Paragraph 1 Schedule 6 of the Finance A¢t 2010 and therefore it meets the definilion of a Charitable company for UK corporation tax purposes. Accordingly, the Chatity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the CoTporats"on Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that suth income or gains are applied exclusively to charitable purposes. Flxed assets Individual fixed assets costing £500 or more are initially re¢orded at cost. Page 16 Carlisle Men¢ap Limited Notes to the Financlal Statements for the Period Ended 31 March 2024 .. Gontinuèd D•pr•clallon Depreciation is provided on tan9ible fixed assets so as to wtite off the cost or valuation, less any estimated residual value. over their expected useful economic life as follows.. Freehold propety 2 % straight line basis Long leasehold property 2¥0 Straight line basis Motor vehicles 25Yo reducing balance basis Fixtu￿$ and fftting8 25% reducing balance basis or 25% straight line basis Trade Dobtorn Trade debtors are amounts due from customers for merchandise sold or services perforned in the ordinary course of business. Trade debtors are recognised initially at the transaclion price. They are subsequentty measured at amortised Cost using the effertive intsresl method. less provision for impairment. A provision for the impairm@nt of trade debtors is estsblished when there is objective evidènce that the Charity will not be able to collect 911 amounts due according to the original tsms of the receivables. Cash and Cash Equivalonts Cash and cash èquivalents comprise ¢a$h on h8nd and call deposits, and other short-tem highly liquid investments that are readily convertible to a known amount of cash and are subject to an in$ignificant risk of change in value. Uabllitses Trade creditors are obligation$ to pay for goods or services that have been acquired in thè ordinary course of business from supplier5. Accounts payable are classified as Current liabilrtiès if the Charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the c￿ditOr for at least ￿e1ve . months after the reporting date. If there 15 an unconditional right to defer settlement for at least ￿e1ve months after the reporting date, they are presented as n0n-cu￿ent liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Operatlng1ga$os Leases in vthich substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentsls payable under operating leases are charged in the Statement of Finanaal Activities on a straight line basis over the lease tsmi. Pensiong The charity operates a defined contribubon pension schème. Contributions 8re charged in the statement of financial activities as they become payable in accordan￿ wth the rules ofthe ￿heMe. The charity operated a defined benefit Pension scheme during the period but all liabilittès were transferred back to Cumbria County Council along with thè associated staff via TUPE transfer upon completion of the Short Brèaks contra¢t in January 2022. Page 17 Carllsle Mencap Llmltod Notes to the Financlal Statements for the Period Ended 31 March 2024 .. continued Financlal Instruments Financial assets and financial liabilities are recognised when the charity becomes a paty to the contractual provisions of the instrument. Financial liabilities and equity instrument5 are classified according to the Substan￿ of the contractual arrangements entsred into. An equity instrument is any contract that evidences a residual interest in the assets of the Charity after deducting all of its liabilities. All financial assets and liabilf(ies are initially measured at transaction price (including tr8n$action costs). except for those financial assets classified as at fair value through profit or loss, which are inrtially measured at fair value (which is normally Ihe transaction price excluding transaction costs). unless the arrangement conslilutes a financing transaction. If an aThangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the luture payments discounted at a market rats of intsrest for a similar debl instrumènt. Financial ass8ts and liabilities are only offsét in the statement of financial position wh8n. and only when there exists a legally enforcaable right to set off the recognised amounts and the Charity intsnds either to settle on a net basis, or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when al the conlradual rights to the Cash )lows from the financial asset expire or are setttod, bl the Charity transfers to another party substantially all of the risks and rewards of ownership of thè financial asset, or ¢) the Charity, despite having retained some. but not all, significant risks and rewards of ownership, has transferred control of the assét to another party. Financial liabilities are derecognised only when the obligation $￿C1r1ed in the contract is discharged, cancelled or expires. Donations and legacles Total Funds Total Funds 18 months Year endod ended 30 31 March September 2024 2022 Unrestricted Restricted Funds Funds Donallons and logacles Donations 32,327 32.327 14.631 Grants Grants 69,084 127,539 196,623 144,190 101,411 127.539 228.950 158,821 Of the donations and legacies income in 2022. £11,631 related to unrestricted funds and £147,190 related to restricted funds. Page 18 Carllsle Mencap Limited Notes to the Financial Statements for the Period Ended 31 March 2024 . continued Invostments Total Fund• Total Funds 18 months Year ondod endod 30 31 March Septèmbor 2024 2022 Unrostrfcted Restri¢t•d Fund$ Funds Interest on cash deposits 983 983 15 All of the investment income in 2022 related to unrestricted bJnds. Charltab10 activitios Total Fund8 Total Funds 18 months Year ended ended 30 31 March Saptember 2024 2022 Unre•trlcted Ro$trlcted Funds Funds CCC Short Breaks income Client support income Other income 390,665 1,439.802 29.484 1,859.951 2,771.335 13.499 2,784,834 2,771,335 13,499 2,784,834 All of the income from charitable activiiies in 2022 related to unrestricted funds. other Incoma Totsl Funds Total Funds 18 months Y•ar ended ended 30 31 March Septsmber 2024 2022 Unre8tri¢tsd R￿trIcted Funds Funds Job Retention Scheme Income 15.389 All of the other income in 2022 relatsd to unrestrictsd fvnds. Page 19 Carllsle Mencap Llmlted Notes to the Financial Statements for the Period Ended 31 March 2024 . continued Exponditure Total Total Charftable 18 months Y•arènded aetlvltle8 ended 30 31 March Sèptsmber 2024 2022 Direct costs Employment cosls Insurance Premises expenses Maintenance and cleaning Telephone IT costs Printing, postage and $tationery Training Other expenses Project costs Motor and travel Legal and professional fees Bad debts vKitten off Depreciation 2,076,448 2,076,448 21.530 21,530 38,583 38.583 33,563 33,563 10,988 10.988 913 913 1.886 1,886 18,428 18.428 3.454 3.454 25,277 25,277 22,876 22.876 260 260 459 459 31,767 31,767 2.286,432 2,286,432 1.579.926 18,215 18,899 36,754 14.369 1.290 8,930 10,307 30.075 14.307 6.349 28,349 1.767,775 Support costs Wages and salaries Stsff training Insurance Premises expenses maintenan￿ and cleaning Telephone IT costs Printing, postage and stationery 404,297 5,637 12,472 50,128 11.695 9.997 32,137 2,503 404,297 5,637 12,472 50.128 11.695 9,997 32,137 2,503 268.908 240 3.865 27,659 3.709 9.568 17.451 5,681 k_ !!] Other expenses Motor and travel Accountancy fees Audit fees Legal and professional fees Interest payable Exceptional costs - LGPS defi￿1 transfer Depreciation 9,827 107 20,297 13,396 40,411 4,875 9.827 107 20.297 13,396 40,411 4.875 5,403 1.283 4.483 8.000 7.762 3,900 (2,105,000) 12.580 3,183 630.359 {1,733,905) 12,580 630,359 2,916,791 2,91 $,791 33,870 Of the expenditure in 2022, £201,263 related to unrestricted funds and £235,133 related to r8Stricted fvnds. Page 20 Carlisle Mencap Limitad Notes to tho Financlal Statements for the Perlod Ended 31 March 2024 . Ci)ntinu8d Government grants Income from governmènt grants compTi$es ￿rf0m1an￿ related grants made by local authorities totslling £nil (2022 - £390,685). Governanc• costs 2024 2022 Accountsncy fees- 2022 AcGountsnw fees- 2024 Auditors remuneration Legal and professional fees 5.887 14,410 13,396 40.671 74.364 4,483 8,000 14.111 26,594 Trustees, remunèratlon and expenses No trustsgs received any remuneration or expenses during the period. 10 Employees, rèmunernllon The monthly average number of persons {including senior managément) employéd ty the charity during the period. analysed by category, was as follows: 18 months ended 31 March 2024 No. Year endgd 30 September 2022 No. Management and administration Activities in furtherance of charitable objectives 71 79 92 101 The aggregate payroll costs of these persons were as follows.. 18 months ended 31 March 2024 Ygar ended 30 September 2022 Wages and salaries Social security other pension Costs 2,278,974 162,464 39,307 2,480,745 1,656.256 130,521 62,057 1.848,834 One employee received 8moluments of more than £80,000 during the period. The key management personnel comprise the Trustees and the senior managers. The total employee benèfits of the key management personnel of the Charity were £466,75912022- £154,782). Induded within wages and salaries are redundan￿ ￿$ts incurred in the period of £18,843 (2022- £nil). Page 21 Carlis10 Mencap Limited Notss to the Financlal Stst8ments for the Perlod Ended 31 March 2024 . continued 11 Tanglble fjxed assets Freehold prop¢rty Long leasehold property Fixtures and flttlngs Motor vehl¢lgs Total Cost As at 1 October 2022 Additions As at 31 March 2024 377,311 644,185 56,695 100,998 3.287 1,179,189 3.287 377.311 644.185 56.695 104.285 1.182.476 Depreciation As at 1 October 2022 Charge for the period As at 31 March 2024 76,972 133,191 53,431 71,052 334,646 11,319 19,326 1,122 12,580 44.347 88,291 152,517 54,553 83,632 378,993 Net book valuè As at 31 March 2024 Asat30 September 2022 289,020 491,668 2.142 20.653 803.483 300,339 510,994 3.264 29.946 844.543 12 Debtors 30 Saptombor 2022 31 March 2024 Trade debtors Prepayments and accrued income 167,761 62,593 230,354 68.765 70,299 139,064 Page 22 Carlisle Mencap Limited Notes to the Financial Statements for the Period Ended 31 March 2024 . continued 13 Credltors: Amounts falllng due wlthln one year 30 Sèptember 2022 31 March 2024 Bank loans and overdrafts Trade creditors Taxation and social security Other creditors Accruals and deferred income 12 78,309 31.929 19,635 51.571 181,456 63,764 30.338 44,909 376.948 515,959 Creditors amounts falling due wiihin one year includes deferred income: 30 September 2022 31 March 2024 As at 1 Odober 2022 Amount released to incoming resources Amount deferred in the period As at 31 March 2024 Other loans included in creditors due within 1 year £nil12022 - £13,675) is an unsecured loan from Keyfund with an interest rate of 6.5% over a five year pèriod. {28.697) (343.410> 624,629 252,522 46,000 {35.029) 10,971 The charity also had a secured overdraft facility held in the form of a debenture including Fixed Charge over all present freehold propety" First Charge over book and other debtors, chattels. goodwill and uncalled capitsl, both present and future. and First Floating Chargè over all assets and undertaking both présent and future dated 31 May 2019. 14 Credltors: Amounts falling due after mora than one year 30 September 2022 31 Mar¢h 2024 Other creditors 1.325 other loans induded in C￿ditorS due more than one year of £nil (2022- £1.325) is an unrestricted loan from Keyfund with an interest rate of 6.5¥1J. 16 M•mbor•' liablllty Th8 charity is a privats company limtted by guarantee and consequentty does not have share capital. Each of the membprs is liable to contribute an amount not exceeding £1 towards the assèts of the charity in the event of liquidation. Page 23 Carllsle Mancap Llmlted Notes to the Flnancial Stat•ments for the Perlod Ended 31 March 2024 . continu8d 16 Oporating lease commltments As at 31 Mar¢h 2024 tho charity had total future minimum lease payments under nonwcancellable operating leases as follows.. Operatlng lease 30 S•ptsmbor 2022 31 March 2024 Wrthin one year Wrthin two and five years 24.882 2,377 27.259 24,295 35,973 60.268 The operating lease expense re¢ogni$ed in the Statement of Financial Activities in the period is £38.027 (2022- £25,351). 17 Penslon Schemo Defined contributlon penslon s¢homo The charity opèrates a defined contribution pension scheme. The pension Cost charge for the period represents contributions payable by the charity to the s¢hem8 and amountèd to £39.307 {30 Seplember 2022- £nil>. Contributions totslling £4,815 (30 September 2022 - £5,850) were payable to the scheme at the end of the period and are included in creditors. Defln•d bènofft pen8ion 8chem• In the prior period, thé charity contributed into the Cumbria Local Govemment Pension Schema, in multi*mployer defined benefit scheme. Thé Scheme liability was transferred bad( to Cumbria County Council along with thè associated employees via TUPE transfer on completion of the Short Breaks contract on 31 January 2022. As such. no valuation was received prior to transfer. We noted the infonnalion in the Truste8S report that the liability has béen under-written by the Council within the contract The assets of the scheme were held separately from those of th8 company in an independenlly administered fund. The employers conlributions were affected by a surplus or deficit in the scheme. The pension cost Charge represents contribution$ payable by the company to the fvnd 2nd amounted to £nil12022 - £34.8941 prior to the transfer and the full transfer wa$ included as an excepbonal cost in the Statement of Financial Activities. See nots 12 for more details. The Local Govemment Pension Scheme (LGPS) is a statutory scheme established by an Act of Parfiament and governed by the Public Services Pensions Act 2013. The scheme is administered in accordan￿ with applicable secondary legislation. Individual funds are managed by designated authorities al a local level. Page 24 Carlisle Mencap Limited Notes to the Flnanclal Ststements for the Period Ended 31 March 2024 . continued Movement in défieit The movement in the deficit during the period was.. 30 September 2022 31 Mareh 2024 Deficit at the beginning of the period CuTrent Servi￿ costs Contributions paid Transfer out of liabiliiy Déficit at the end of the period (2,105,000} {62,0571 62.057 2.105.000 Scheme liabllltles Changes in the present value of the sGheme liabilities are as follows.. 30 Seplembor 2022 31 March 2024 As at start of period Liabilities transferred out As 8t end of peric 7,505,000 17,505.0001 S¢hem• assot• Changes in the fair value ofthe scheme assèts are as follows: 30 September 2022 31 Marth 2024 As at start of pèriod Assets transferred out As at end of period 5,400,000 (5,400,000> Page 25 Carlisle Mencap Limlted Notes to the Financial Statements for the Period Ended 31 March 2024 . continued 18 R•lated partlos Controlllng Qntity The charity is controlled by the trustees who are all directors of the company. Related party tran$a¢tlons During the period. 3 trustees12022 - 3> V￿re service users of the charity. There are no other related paty transactions during the year. 19 Analysis of funds At 1 October 2022 In¢omlng re8ourcfr8 Resourcos expended At 31 ￿reh 2024 Transfor8 General Funds General Funds 927,931 2,887,228 (2,787,5Q4) 364 1.028.019 R•stri¢tsd Funds AAS Big Lottery Children in Need other Restricted Funds CCC- HAF day8 Out Grace Little Centre 96.450 24.450 196,4501 (21,1981 3,252 1384) 6.639 (6,6391 (5,0001 (129,287) 5,000 127.539 1364) 3,252 933,295 3,014,767 (2,916,791) 1.031.271 Restrictad funds.. AAS Big Lottery- To help redu￿ loneliness, increase activity 8nd opportunities to make friends for people with16arning disabilities by setting up 8 hub, providing leisure and sporting activities in the communty. Children in Need- Grant income provided for children's holidays. Gra￿ Lrttle Centre- A grant to cover repair and paint works of the centre. HAF- Provide healthy meals and holiday activitie$. 20 Transfers The transfer of £364 be￿een Other Restrictsd Funds and General Funds represents an underspend on restricted funds brought forward. Page 26 Carllsle Mencap Llmlted Notes to the Financial Statements for the Period Ended 31 March 2024 . continugd Prior poriod 0th8r Regources recognised expènded gain81(losse At1 Octob8r 2021 Incoming r¢sour¢os At30 September 2022 Gènèral Fund8 General Funds Pension Resèrve 944,682 12,105,000) 11,160,318) 1,886,986 (1,903.737) 2,105,000 201.263 927,931 1.886,986 927,931 R8strf¢tsd Funds Sobell Foundation AAS Big Lottery English Lakes Children in Need Other restricted fijnds Infection control grants CCC- Hoist Sport England - around the WOTld challenge Cumbria Foundation- Covid 19 Response Heritage Lottery Fund - hearing our voic CCC - HAF school meals Workforce training grant CCC- Market Sustainabilty Grant CCC - Targeted Short Breaks CCC- HAF days out Grace Litt￿ Centre Workforce recruitment and ret&ntion 3,471 29,191 797 21,453 9.610 {3,471) (76.0911 (797) {21,453} (9,246) {22.184) 46.900 364 22.184 1,974 (1,974} 20,000 120.000) 3,385 3,340 2,060 (3.385) (3.3401 (2,0601 {54,200> (5,483> {2.780) 54,200 5,483 2.780 5,000 8.669 {8,869) {235,133) 93,307 147,190 5,364 (1,067,011 } 2,034,176 (33,870) 933,295 Page 27 Carlisle Mencap Llmlted Notes to the Flnanclal Stat•ments for the Period Ended 31 March 2024 . conbnued 21 Net assets by fund Unr•strlctod Fund8 Restrlcted Funds Total Funds 31 Total Funds 30 March 2024 Soptombor 2022 Tangible a88ets Current assets Creditors.. Amounts falling due within one year Creditors.. Amounts falling duè after morè than one year Pension liabiliti&s Nel assets 803.483 735,326 803.483 743,747 844,543 271,533 8.421 (510.790) {5.1691 1515,9591 (181,456) (1,325) 1,028,019 3,252 1,031,271 933,295 Prior poriod Unr¢stTl¢ted Fund$ Restrieted Funds Total Funds 2022 Total Funds 2021 Tangible assets Current assets Credrtots.. Amounts falling due within one year Creditors.. Amounts falling due after more than one year Pension liabilities Net assets 844,543 253.119 {168.406) 844,543 271,533 866,822 470,384 {284,217) 18,414 (13,050} (181,456) {1,325) (1,325) {15,000} {2,105,000} (1,067,011) 927.931 5,364 933,295 Page 28