| PAGE | ||||||
|---|---|---|---|---|---|---|
| Trustees' annual report (incorporating |
the | director's | report) | |||
| Trustees' responsibilities statement |
18 | |||||
| Independent auditor's report to |
the members | 19 | ||||
| Statement offinancial activities |
(including | income and expenditure | account) | 24 | ||
| Statement offinancial position |
25 | |||||
| Statement ofcash flows | 27 | |||||
| Notes to the financial statements | 28 |
| Registered | charity name | charity name | charity name | Chrysalis (Cumbria) |
Limited | Limited | |
|---|---|---|---|---|---|---|---|
| Charity registration | number | 1116125 | |||||
| Company | registration | number | 05751140 | ||||
| Principal office and | registered | Leaside | |||||
| office | Longthwaite Road |
||||||
| Wigton | |||||||
| Cumbria | |||||||
| CA7 9JR | |||||||
| THE TRUSTEES | Mrs A6 Wells | ||||||
| Mr J R Fearon | |||||||
| Mrs B H Earl | |||||||
| Mrs M A Drury | |||||||
| Mr D A Dodd | |||||||
| Mrs J A Kemp | |||||||
| COMPANY SECRETARY | Mrs M A Drury | ||||||
| AUDITOR | Saint & Co | ||||||
| Chartered accountants |
gt statutory | auditor | |||||
| Sterling House | |||||||
| Wavell Drive, Rosehill |
|||||||
| Carlisle, Cumbria | |||||||
| CA1 25A | |||||||
| BANKERS | National Westminster | ||||||
| 92 English Street | |||||||
| Carlisle | |||||||
| Cumbria | |||||||
| CA3 8NF |
| 2022 | 2021 | |||||||
|---|---|---|---|---|---|---|---|---|
| unrestricted | Restricted | |||||||
| funds | funds | Total funds | Total funds | |||||
| Note | f | E | E | f | ||||
| Income and endowments | ||||||||
| Donations and legacies |
5 | 18,725 | 77,887 | 96,612 | 247,220 | |||
| Charitable activities |
6 | 1,163,944 | 1,163,944 | 1,318,745 | ||||
| Other trading activities |
7 | 25,656 | 25,656 | 21,770 | ||||
| Investment income |
8 | 625 | 625 | 739 | ||||
| Other income | 9 | 2,035 | 2,035 | 15 | ||||
| Total income | 1,210,985 | 77,887 | 1,288,872 | 1,588,489 | ||||
| Expenditure | ||||||||
| Expenditure on raising funds: |
||||||||
| Costs of raising | donations | and | ||||||
| legacies Costs ofother |
trading | activities | 10 11 |
(70) (51,794) |
(70) (51,794) |
(573) (50,080) |
||
| Expenditure on charitable |
activities | 12,13 | (1,258,719) | (86,968) | (1,345,687) | (1,455,277) | ||
| Total expenditure | (1,310,583) | (86,968) | (1,397,551) | (1,505,930) | ||||
| Net (expenditure)/income | and | net | ||||||
| movement in funds |
(99,598) | (9,081) | (108,679) | 82,559 | ||||
| Reconciliation offunds |
||||||||
| Total funds brought | forward | 580,128 | 17,142 | 597,270 | 514,711 | |||
| Total funds carried | forward | 480,530 | 8,061 | 488,591 | 597,270 |
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Note | E | E | |||
| FIXEDASSETS | |||||
| Tangible fixed assets | 18 | 298,988 | 321,161 | ||
| CURRENT ASSETS | |||||
| Stocks | 19 | 9,529 | 7,164 | ||
| Debtors | 20 | 98,495 | 61,505 | ||
| Cash at bank and in hand | 230,685 | 494,853 | |||
| 338,709 | 563,522 | ||||
| CREDITORS: amounts | falling due within one year | 21 | (66,707) | (200,225) | |
| NET CURRENT ASSETS | 272,002 | 363,297 | |||
| TOTAL ASSETS LESS CURRENT LIABILITIES | 570,990 | 684,458 | |||
| CREDITORS: amounts | falling due after more than | ||||
| one year | 22 | (59,899) | (64,688) | ||
| PROVISIONS | |||||
| Other provisions | 23 | (22,500) | (22,500) | ||
| NET ASSETS | 488,591 | 597,270 | |||
| FUNDS OF THE CHARITY | |||||
| Restricted funds |
8,061 | 17,142 | |||
| Unrestricted funds |
480,530 | 580,128 | |||
| Total charity funds | 26 | 488,591 | 597,270 |
| 2022 | 2021 | ||
|---|---|---|---|
| E | E | ||
| CASH FLOWS FROM OPERATING ACTIVITIES | |||
| Net (expenditure)/income | (108,679) | 82,559 | |
| Adjustments for: |
|||
| Depreciation oftangible fixed assets |
30,033 | 31,855 | |
| Government grant income |
(6,019) | (111,032) | |
| Other interest receivable and similar income |
(625) | (739) | |
| Interest payable and similar charges Accrued (income)/expenses |
3,172 (58,476) |
3,341 52,484 |
|
| Changes in: |
|||
| Stocks | (2,365) | (1,505) | |
| Trade and other debtors | (36,990) | 92,909 | |
| Trade and other creditors | (74,792) | 91,086 | |
| Provisions and employee benefits |
12,500 | ||
| Cash generated from operations |
(254,741) | 253,458 | |
| Interest paid Interest received |
(3,172) 625 |
(3,341) 739 |
|
| Net cash (used in)/from operating |
activities | (257,288) | 250,856 |
| CASH FLOWS FROM INVESTING ACTIVITIES | |||
| Purchase oftangible assets | (7,860) | (54,244) | |
| Net cash used in investing activities |
(7,860) | (54,244) | |
| CASH FLOWS FROM FINANCING | ACTIVITIES | ||
| Repayment of borrowings Government grant income |
(5,039) 6,019 |
(4,869) 111,032 |
|
| Net cash from financing activities |
980 | 106,163 | |
| NET (DECREASE)/INCREASE IN CASH AND CASH EQUIVALENTS |
(264,168) | 302,775 | |
| CASH AND CASH EQUIVALENTS | AT BEGINNING OF YEAR | 494,853 | 192,078 |
| CASH AND CASH EQUIVALENTS | AT END OF YEAR | 230,685 | 494,853 |
| DONATIONS | AND LEGACIES | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Funds | ||
| Funds | Funds | 2022 | |||
| f | f | f | |||
| DONATIONS | |||||
| Donations | 2,206 | 2,206 | |||
| GRANTS | |||||
| Grants receivable | 10,500 | 77,887 | 88,387 | ||
| Government | grant income | 6,019 | 6,019 | ||
| 18,725 | 77,887 | 96,612 | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2021 | |||
| f | f | f | |||
| DONATIONS | |||||
| Donations | 2,376 | 2,376 | |||
| GRANTS | |||||
| Grants receivable | 33,863 | 99,949 | 133,812 | ||
| Government | grant income | 111,032 | 111,032 | ||
| 147,271 | 99,949 | 247,220 |
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
|---|---|---|---|---|---|---|
| Funds | 2022 | Funds | 2021 | |||
| f | f | f | f | |||
| Social service contract | and spot | |||||
| income | 507,372 | 507,372 | 574,797 | 574,797 | ||
| Private contracts/direct | payments | 64,645 | 64,645 | 43,598 | 43,598 | |
| NHS contracts | 257,410 | 257,410 | 331,573 | 331,573 | ||
| Centre activity income | 26,494 | 26,494 | 21,678 | 21,678 | ||
| Outreach | activities and | room hire | 10,507 | 10,507 | 5,344 | 5,344 |
| Churchrigg | income | 297,516 | 297,516 | 341,755 | 341,755 | |
| 1,163,944 | 1,163,944 | 1,318,745 | 1,318,745 |
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
|---|---|---|---|---|---|---|
| Funds | 2022 | Funds | 2021 | |||
| f | f | f | f | |||
| Direct fundraising | 1,909 | 1,909 | 779 | 779 | ||
| Healthfood | shop income | 23,747 | 23,747 | 20,991 | 20,991 | |
| 25,656 | 25,656 | 21,770 | 21,770 | |||
| 8. | INVESTMENT INCOME | |||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
| Funds | 2022 | Funds | 2021 | |||
| f | f | f | f | |||
| Bank interest | 625 | 625 | 739 | 739 | ||
| 9. | OTHER INCOME | |||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
| Funds | 2022 | Funds | 2021 | |||
| f | f | f | f | |||
| Other income | 2,035 | 2,035 | 15 | 15 |
| Unrestricted | Unrestricted | Total Funds | Total Funds | Unrestricted | Unrestricted | Total Funds | ||||
|---|---|---|---|---|---|---|---|---|---|---|
| Funds | 2022 | Funds | 2021 | |||||||
| f | f | f | f | |||||||
| Direct fundra ising | costs | 70 | 70 | 573 | 573 | |||||
| COSTS OF OTHER TRADING ACTIVITIES | ||||||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||||
| Funds | 2022 | Funds | 2021 | |||||||
| f | f | f | f | |||||||
| Shop costs | —purchases | 17,149 | 17,149 | 16,172 | 16,172 | |||||
| Shop costs | —wages | and salaries | 19,544 | 19544 | 16,263 | 16,263 | ||||
| Shop costs | —overheads | 15,101 | 15,101 | 17,645 | 17,645 | |||||
| 51,794 | 51,794 | 50,080 | 50,080 | |||||||
| The shop | is run | as a social enterprise | rather | than | a profit-making | enterprise, | providing an |
|||
| important | learning | and training | facility | for the members of | Chrysalis. | |||||
| EXPENDITURE ON | CHARITABLE | ACTIVITIES BY | FUND | TYPE | ||||||
| Unrestricted | Restricted | Total Funds | ||||||||
| Funds | Funds | 2022 | ||||||||
| f | f | f | ||||||||
| Social service contract and spot | costs | 584,337 | 61,347 | 645,684 | ||||||
| Churchrigg | 207,393 | 8,700 | 216,093 | |||||||
| Centre activity costs | 6,944 | 908 | 7,852 | |||||||
| Outreach | activities | 24,349 | 24,349 | |||||||
| Support costs | 435,696 | 16,013 | 451I709 | |||||||
| 1,258,719 | 86,968 | 1,345,687 | ||||||||
| Unrestricted | Restricted | Total Funds | ||||||||
| Funds | Funds | 2021 | ||||||||
| f | f | f | ||||||||
| Socia I service contract and spot | costs | 689,586 | 11,703 | 701,289 | ||||||
| Churchrigg | 229,907 | 1,500 | 231,407 | |||||||
| Centre activity costs | 6,319 | 6,756 | 13,076 | |||||||
| Outreach | activities | 19,559 | 378 | 19,936 | ||||||
| Support costs | 443,857 | 45,712 | 489,569 | |||||||
| 1,389,228 | 66,049 | 1,455,277 |
| Activities | ||||||||
|---|---|---|---|---|---|---|---|---|
| undertaken | Total funds | Total fund | ||||||
| directly | Support costs | 2022 | 2021 | |||||
| f | f | f | f | |||||
| Socialservice | contract | and spot costs | 645,684 | 427,011 | 1,072,695 | 1,167,055 | ||
| Churchrigg | 216,093 | 24,698 | 240,791 | 255,210 | ||||
| Centre activity costs | 7,852 | 7,852 | 13,076 | |||||
| Outreach activities |
24,349 | 24,349 | 19,936 | |||||
| 893,978 | 451,709 | 1,345,687 | 1,455,277 | |||||
| 14. | ANALYSIS OF | SUPPORT COSTS | ||||||
| Social service | ||||||||
| contracts | Churchrigg | Tota I 2022 | Tota I 2021 | |||||
| f | f | f | f | |||||
| Staff costs | 309,275 | 16,425 | 325,700 | 360,693 | ||||
| Communications and |
IT | 9,713 | 1,989 | 11,702 | 12,495 | |||
| General office | 39,637 | 2,449 | 42,086 | 54,231 | ||||
| Finance costs | 3,172 | 3,172 | 3,341 | |||||
| Governance costs |
368 | 368 | 320 | |||||
| Legal and professional | costs | 15,591 | 3,835 | 19,426 | 23,624 | |||
| Depreciation | 30,033 | 30,033 | 31,855 | |||||
| Sundry costs | 19,222 | 19,222 | 3,010 | |||||
| 427,011 | 24,698 | 451,709 | 489,569 | |||||
| 15. | NET (EXPENDITURE)/INCOME | |||||||
| Net (expenditure)/income | is stated after charging/(crediting): | |||||||
| 2022 | 2021 | |||||||
| f | f | |||||||
| Depreciation | oftangible | fixed assets | 30,033 | 31,855 | ||||
| Fees payable | for the audit ofthe financial statements | 3,000 | 3,000 | |||||
| Fees payable | to the auditor for other | services | 6,980 | 10,302 | ||||
| Interest payable on bank | loans and overdrafts | 3,172 | 3,341 | |||||
| Operating lease payments |
recognised | as an expense | 21,093 | 18,968 |
| STAFF COSTS | ||||
|---|---|---|---|---|
| The total staff costs and | employee | benefits for the reporting | period are analysed as 2022 |
follows: 2021 |
| f | f | |||
| Wages and salaries Social security costs Employer contributions |
to pension | plans | 1,024,671 63,958 18,130 |
1,075,878 56955 17,108 |
| 1,106,759 | 1,149,941 |
| Freehold | Motor | |||
|---|---|---|---|---|
| property f |
vehicles f |
Equipment f |
Total f |
|
| Cost | ||||
| At 1April 2021 | 399,149 | 39,340 | 170,933 | 609,422 |
| Additions | 7,860 | 7,860 | ||
| At 31March 2022 | 399,149 | 39,340 | 178,793 | 617,282 |
| Depreciation | ||||
| At 1April 2021 | 124,728 | 25,742 | 137,791 | 288,261 |
| Charge for the year | 12,264 | 2,723 | 15,046 | 30,033 |
| At 31March 2022 | 136,992 | 28,465 | 152,837 | 318,294 |
| Carrying amount |
||||
| At 31March 2022 | 262,157 | 10,875 | 25,956 | 298,988 |
| At 31 March 2021 | 274,421 | 13,598 | 33,142 | 321,161 |
| 2022 | 2021 | ||
|---|---|---|---|
| f | f | ||
| Raw materials | and consumables | 9,529 | 7,164 |
| DEBTORS | |||
| 2022 | 2021 | ||
| f | f | ||
| Trade debtors | 22,385 | 23,577 | |
| Prepayments Other debtors |
and accrued income | 73,118 2,992 |
34,936 2,992 |
| 98,495 | 61,505 |
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| E | f | ||||
| Bankloans | and | overdrafts | 5,340 | 5,590 | |
| Trade creditors | 17,435 | 106,694 | |||
| Accruals and deferred | income | 15,717 | 74,193 | ||
| Socialsecurity | and other taxes | 28,215 | 13,748 | ||
| 66,707 | 200,225 | ||||
| CREDITORS: amounts | falling due after more than one year | ||||
| 2022 | 2021 | ||||
| f | f | ||||
| Bank loans | and | overdrafts | 59,899 | 64,688 |
| Building | ||||||||
|---|---|---|---|---|---|---|---|---|
| remedial | ||||||||
| works | ||||||||
| f | ||||||||
| At | 1 | April | 2021 | and | 31 | March | 2022 | 22,500 |
| The amo | unts | recognis | ed in th |
e financia | l statements f |
or government g |
rants are as | follows: | |
|---|---|---|---|---|---|---|---|---|---|
| 2022 | 2021 | ||||||||
| f | f | ||||||||
| Recognised | in | income | from donations | and legacies: | |||||
| Covid-19 government | support | grants | 6,019 | 111,032 | |||||
| ANALYSIS OF | CHARITABLE FUNDS | ||||||||
| Unrestricted | funds | ||||||||
| At | At 31March | ||||||||
| 1April 2021 f |
Income f |
Expenditure f |
Transfers f |
2022 f |
|||||
| General | funds | 356,716 | 1,210,985 | (1,310,583) | 320 | 257,438 | |||
| Contingency | fund | 208,457 | 208,457 | ||||||
| Building | fund | 13,356 | 13,356 | ||||||
| Minibus | fund | 1,599 | (320) | 1,279 | |||||
| 580,128 | 1,210,985 | (1,310,583) | 480,530 | ||||||
| At | At 31March | ||||||||
| 1April 2020 | Income | Expenditure | Transfers | 2021 | |||||
| f | f | f | f | f | |||||
| General | funds | 282,838 | 1,488,540 | (1,439,881) | 25,219 | 356,716 | |||
| Contingency | fund | 208,457 | 208,457 | ||||||
| Building | fund | 13,356 | 13,356 | ||||||
| Minibus | fund | 1,999 | (400) | 1,599 | |||||
| 506,650 | 1,488,540 | (1,439,881) | 24,819 | 580,128 |
| Restricte | d | funds | ||||||
|---|---|---|---|---|---|---|---|---|
| At | At 31March | |||||||
| 1 | April 2021 f |
Income f |
Expenditure E |
Transfers E |
2022 f |
|||
| Restricted | grants | 9,547 | 77,887 | (86,968) | 466 | |||
| Minibus | fund | 7,595 | 7,595 | |||||
| 17,142 | 77,887 | (86,968) | 8,061 | |||||
| At | At | 31March | ||||||
| 1 | April 2020 f |
Income E |
Expenditure f |
Transfers E |
2021 f |
|||
| Restricted | grants | 466 | 99,949 | (66,049) | (24,819) | 9,547 | ||
| Minibus | fund | 7,595 | 7,595 | |||||
| 8,061 | 99,949 | (66,049) | (24,819) | 17,142 |
| Unrestricted | Restricted | Restricted | Total Funds | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | 2022 | |||||||||
| f | f | f | |||||||||
| Tangible fixed | assets | 298,988 | 298,988 | ||||||||
| Current assets | 330,648 | 8,061 | 338,709 | ||||||||
| Creditors | less | than 1year | (66,707) | (66,707) | |||||||
| Creditors | greater | than 1 | year | (59,899) | (59,899) | ||||||
| Provisions | (22,500) | (22,500) | |||||||||
| Net assets | 480,530 | 8,061 | 488,591 | ||||||||
| Unrestricted | Restricted | Total Funds | |||||||||
| Funds | Funds | 2021 | |||||||||
| f | f | f | |||||||||
| Tangible fixed | assets | 321,161 | 321,161 | ||||||||
| Current assets | 546,380 | 17,142 | 563,522 | ||||||||
| Creditors | less than 1year | (200,225) | (200,225) | ||||||||
| Creditors greater | than 1 | year | (64,688) | (64,688) | |||||||
| Provisions | (22,500) | (22,500) | |||||||||
| Net assets | 580,128 | 17,142 | 597,270 | ||||||||
| 28. | ANALYSIS | OF CHANGES | IN | NET DEBT | |||||||
| At | |||||||||||
| At 1Apr 2021 | Cash | flows | 31Mar 2022 | ||||||||
| f | f | f | |||||||||
| Cash at bank and | in hand | 494,853 | (264,168) | 230,685 | |||||||
| Debt due within | one year | (5,590) | 250 | (5,340) | |||||||
| Debt due after | one year | (64,688) | 4,789 | (59,899) | |||||||
| 424,575 | (259,129) | 165,446 | |||||||||
| 29. | OPERATING LEASE COMMITMENTS |
||||||||||
| The total future minimum |
lease payments | under non-cancellable operating |
leases | are as follows: | |||||||
| 2022 | 2021 | ||||||||||
| f | f | ||||||||||
| 21,393 | 16,426 | ||||||||||
| 11,119 | 16,178 | ||||||||||
| 32,512 | 32,604 |