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|||||||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|
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|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||||
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|||||||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|
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||||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|
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|||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|
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|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||
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||||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|
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|||||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|
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||||||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|
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|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|
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||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|
##
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|||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|
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|||||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|
##
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|||||||||Building|
|---|---|---|---|---|---|---|---|---|
|||||||||remedial|
|||||||||works|
|||||||||f|
|At|1|April|2021|and|31|March|2022|22,500|
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|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|
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|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|
##
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||||||||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|
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