2023-03-31-accounts

Reference and Administrative	Reference and Administrative	Details
Trustees' report
Trustees' responsibilities in relation to the financial statements
Independent auditors'	report
Statement offinancial	activities
Balance sheet
Cash flow statement
Notes to the financial	statements

Charity name	Charity name	Charity name			Cumbria Council for	Cumbria Council for	Voluntary Service	Voluntary Service
Charity registration			number		1119671
Company		registration		number	06178269
Principal	office				Shaddongate	Resource Centre
					Shaddongate
					CARLISLE
					CA2 5TY
Registered		office			Shaddongate	Resource Centre
					Shaddongate
					CARLISLE
					CA2 5TY
Trustees					M J E Taylor,	Chair
					J Coleman		(Resigned	19April	2022)
					R M Cope		(Resigned	6 April	2022)
					A R Gulley
					SGregory
					S Martin
					V Nicholson		(Resigned	22 July	2022)
					C Ranshaw		(Resigned	18October 2022)
					SSewell
					K Ward
					L Martin-White		(Resigned	19June 2023)
					J Braithwaite		(Appointed	1	April	2022)
							(Resigned	1 November		2022)
					C Watt		(Appointed	8 March 2023)
					2 Myers		(Appointed	30 November		2022)
					K Dutton		(Appointed	30 November		2022)
					J Bowmer		(Appointed	30 November		2022)
							(Resigned	21 August 2023)
					V Vyalikova		(Appointed	30 November		2022)
					J Rush		(Appointed	17August 2023)
					SSmith		(Appointed	17August 2023)

				Unrestricted	Restricted	Total Funds	Total Funds
				Funds	Funds	2023	2022
			Note		6
Income and endowments		from:
Donations and legacies				261,500	1,176,204	1,437,704	862,784
Other trading activities							12,020
Investments				68,406		68,406	89,577
Charitable activities				51,440	681,319	732,759	649,869
Total income and endowments				381,346	1,857,523	2,238,869	1,614,250
Expenditure on:
Raising funds							13,216
Charitable activities				392,492	1,571,548	1,964,040	1,515,579
Total expenditure				392,492	1,571,548	1,964,040	1,528,795
Net income before	transfers			(11,146)	285,975	274,829	85,455
Transfers
Transfers between	funds			12,295	(12,295)
Net movements in	funds			1,149	273,680	274,829	85,455
Reconciliation of	funds
Total funds brought	forward			370,536	510,799	881,335	795,880
Total funds carried	forward			371,685	784,479	1,156,164	881,335

				2023		2022
			Note	8
Fixed assets
Tangible assets			10		171,932		173,213
Investments			11		425,001		425,001
					596,933		598,214
Current assets
Debtors				55,856		41,032
Cash at bank and	in	hand		1,749,471		1,448,759
				1,805,327		1,489,791
Crsditonu Amounts		falling due within
one year			13	(1,072,707)		(1,022,539)
Nst current assets					732,620		467,252
Total assets less	current liabilities				1,329,553		1,065,466
Creditors: Amounts		falling due after
more than one year			14		(173,389)		(184,131)
Net assets					1,156,184		881,335
The funds ofthe	charity:
Restricted funds	in	surplus			784,479		515,999
Restricted funds	in	deficit
Building Better Opportunities							(377)
Bedrock							(4,823)
Total restdcted funds					784,479		510,799
Unrestricted funds
Unrestricted income		funds			371,685		370,536
Total charity funds					1,156,164		881,335

					2023	2022
					f	8
Net cash provided		by (used by) operating		activities
Net income	for the period				274,829	85,455
Depreciation	charges				17,991	9,973
Loss on the	sale of	fixed assets				450
(Increase)/decrease			in debtors		(14,824)	224,325
Increase in creditors					51,891	558,532
					329,887	878,735
Net cash provided		by (used in) investing		activities
Purchase of property,			plant and equipment		(16,710)	(28,292)
					(16,710)	(28,292)
Repayment	of borrowings				(12,465)	(13,875)
Increase in	cash				300,712	836,568

		Unrestricted	Restricted	Total Funds	Total Funds
		Funds f	Funds f	2023 f	2022 f
Grants
UK Government	grants				1,507
Grants		261,500	1,176,204	1,437,704	861,277
		261,500	1,176,204	1,437,704	862,784

			Unrestricted	Restricted	Total Funds	Total Funds
			Funds f	Funds f	2023 f	2022 f
Financial	services	income				12,020

		Unrestricted	Restricted	Total Funds	Total Funds
		Funds f	Funds f	2023 f	2022 f
Rental	income	67,018		67,018	89,136
Interest	on cash deposits	1,388		1,388	441
		68,406		68,406	89,577

		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds	2023	2022
		f	f	F	F
Grants			677,840	677,840	591,169
Course income			113	113	3,817
Services provided	to other organisations	35,636		35,636	52,091
Other income		15,804	3,366	19,170	2,792
		51,440	681,319	732,759	649,869

			Charitable	Total	Total
			actiivities	2023	2022
Direct costs
Staff costs			725,469	725,469	584,139
Staff NIC (Employers)			64,074	64,074	51,363
Staff pensions			56,044	56,044	48,764
Direct project costs			573,273	573,273	377,783
Premises costs			87,775	87,775	57,499
Storage rent			11,183	11,183	1,457
Depreciation			17,991	17,991	9,973
Travel &subsistence			5,652	5,652	4,960
			1,541,461	1,541,461	1,135,938
Support costs
Employment costs			296,548	296,548	245,980
Insurance			5,370	5,370	5,252
Telephone			9,334	9,334	6,926
Computer costs			25,602	25,602	37,484
Printing, postage and stationery			3,172	3,172	2,065
Trade subscriptions			4,442	4,442	4,381
Hire ofequipment			1,998	1,998	2,181
Sundry expenses			10,347	10,347	8,967
Travel and subsistence			1,306	1,306	371
Advertising & promotion			35,109	35,109	34,534
Accountancy fees			3,705	3,705	11,975
The audit ofthe charity's	annual	accounts	9,000	9,000	9,000
Professional fees			5,740	5,740	15,258
Bank charges			851	851	845
Bank loan interest payable			10,055	10,055	7,188
(Profit)/loss on sale oftangible		fixed assets held for charity's			450
own use
			422,579	422,579	392,857
			1,964,040	1,964,040	1,528,795

				2023	2022
				f
Accountancy		fees		3,705	11,975
Auditors	remuneration			9,000	9,000
Legal and professional			fees	5,740	15,258
				18,445	36,233

			2023	2022
			No.	No.
Charitable	activities		41		32
The aggregate		payroll costs ofthese persons were as follows:
			2023f	2022f
Wages and	salaries		975,824	793,560
Social security			88,654	70,912
Other pension		costs	72,606	62,	160
			1,137,084	926,632

	Freehold	Plant and
	property f	machinery	Total
Cost
As at 1 April 2022	180,000	124,452	304,452
Additions		16,710	16,710
Disposals		(690)	(690)
As at 31 March 2023	180,000	140,472	320,472
Depreciation
As at 1 April 2022	33,320	97,919	131,239
Eliminated on disposals		(690)	(690)
Charge for the year	3,600	14,391	17,991
As at 31 March 2023	36,920	111,620	148,540
Net book value
As at 31 March 2023	143,080	28,852	171,932
As at 31 March 2022	146,680	26,533	173,213

		Investments	in
		group and
	Investment	associated
	properties	undertakings		Total
	8	9		8
Market value
As at 1 April 2022 and 31 March 2023	425,000		1	425,001
Net book value
As at 31 March 2023	425,000		1	425,001
As at 31 March 2022	425,000		1	425,001

						Country of	Country of	Principal	activity	activity	Class	'/o
						incorporation
	Subsidiary		undertakings
	Cumbria	CVS		Trading	Limited	England	and Wales	Non Trading			Ordinary	100
									Capital	&	Profit/(loss)
									reserves		for the period
									8			8
	Subsidiary		undertakings
	Cumbria	CVS		Trading	Limited
12	Debtors
									2023			2022
									8
	Trade debtors									2,583		7,921
	Prepayments			and accrued income					53,273			33,111
									55,856			41,032

		2023f	2022
Bank loans and overdrafts		12,723	14,446
Trade creditors		59,677	23,004
Taxation and social security		21,399	22,749
Other creditors		189,084	62,084
Accruals and deferred	income	789,824	900,256
		1,072,707	1,022,539

						2023f	2022 8
Bank loans and overdrafts						173,389	184,131
Creditors	amounts falling due after more	than one		year includes		the following liabilities,	on which security
has been	given by the charity:
						2023f	2022
Bank loans and overdrafts						173,389	184,131
There is	a floating charge over the charity's		properties		in relation to its bank loans.
Included	in the creditors are the following	amounts		due	after more	than 5years:
						2023	2022
After more than five years by instalments						109,999	119,740

	At 1 April	Incoming	Resources		At 31 March
	2022	resources	expended	Transfers	2023
General Funds
General funds	279,891	381,346	(392,492)	12,295	281,040
Revaluation reserve	90,645				90,645
	370,536	381,346	(392,492)	12,295	371,685
Restricted Funds
Community Innovative
Flood Resilience (CiFR)		76,607	(65,086)		11,521
Community Meals Volunteers	11,684		(11,684)
Building Better
Opportunities	(377)	418,188	(376,868)		40,943
Inspiring Barrow	23,083	115,446	(115,334)	(1,056)	22,139
People in the Lead	16,609	47,500	(43,582)		20,527
Eric Wright Trust	1,322	15,000	(9,587)		6,735
Living with & Beyond Cancer	48,087	41,000	(54,174)		34,913
Health Partnership	23,140	71,113	(54,741)	(1,466)	38,046
Fundraising Officers	15,284		(1,304)		13,980
Cumbria ICC &Third
Sector Referral
Co-ordinators	323,619	190,546	(320,201)	(2,687)	191,277
West Cumbria
Community Cancer
Support	4,100		(4,100)
Arts &Culture Network	1,893		(1,893)
Bedrock	(4,823)	116,667	(81,313)	(1,059)	29,472
Vonne -VCSE
Leadership Programme	10,669	5,000	(9,057)		6,612
Armed Forces Link
Worker	15,874	31,315	(44,737)		2,452
Winter wellness	13,252		(13,252)
Carlisle Community resilience	7,383	10,285	(17,389)	(279)
Community Connectors		174,653	(101,695)	(2,212)	70,746
Poverty Truth
Commission		78,200	(31,553)		46,647
		Page 32

.....continued
Step Forward into Employment		233,935	(92,642)	(3,536)	137,757
Countywide Fundraising Officer		22,000	(18,917)		3,083
Mental health and
Migration Project		83,816	(25,186)		58,630
Going Greener Together		2,775	(2,775)
Waiting Well		18,209	(9,584)		8,625
Supporting South Copeland (GDF)		12,402	(2,692)		9,710
Connecting Communities: People Enabling Change		4,000	(3,020)		980
NAVCA - Cost of living
funding		10,000	(5,000)		5,000
REND		5,000	(3,415)		1,585
Personalised Care
(North Cumbria)		61,000	(48,376)		12,624
MB ICP VCFSE Health
Coaching Bursary		10,000			10,000
Copeland Community Fund		2 866	(2,391)		475
	510,799	1,857,523	(1,571,548)	(12,295)	784,479
	881,335	2,238,869	(1,964,040)		1,156,164

	At 1 April 2021	Incoming resources	Resources expended	Transfers	At	31 March
General Funds
General funds	290,505	448,641	(458,728)	(527)		279,891
Revaluation reserve	90,645					90,645
	381,150	448,641	(458,728)	(527)		370,536
Restricted Funds
Community Resilience Co-ordinator	11,410	55,393	(66,803)
Community Meals Volunteers	15,557		(3,873)			11,684
Building Better opportunities		312,794	(313,171)			(377)
Inspiring Barrow	61,757	70,808	(109,482)			23,083
People in the Lead	47,620	22,500	(53,511)			16,609
Eric Wright Trust	496	14,503	(13,677)			1,322
Living with 8 Beyond Cancer	39,016	45,455	(35,128)	(1,256)		48,087
Health partnership	15,636	62,735	(55,231)			23,140
Fundraising Officers	56,770		(41,486)			15,284
Cumbria ICC 8 Third Sector Referral Co-ordinators	73,870	443,817	(189,967)	(4,101)		323,619
Other Restricted Funds— Income &f15,000	14,416	(1,248)	(18,168)	5,000
West Cumbria Community Cancer Support	4,900		(800)			4,100
Arts &Culture Network	4,320	2,150	(4,577)			1,893
Bedrock	30,813	50,000	(83,594)	(2,042)		(4,823)
NHS MBCCG - VSCE Covid-9	6,400		(6,400)
Vonne —VCSE Leadership Programme	4,750	14,500	(8,581)			10,669
Visual voices	(1,828)	1,445	(7,543)	7,926
Armed Forces Link Worker	28,827	23,125	(31,078)	(5,000)		15,874
Winter wellness		34,617	(21,365)			13,252
Community resilience		13015	(5,632)			7,383
	414,730	1,165,609	(1,070,067)	527		510,799
	795,880	1,614,250	(1,528,795)			881,335

			Unrestricted	Restricted	Total Funds	Total Funds
			Funds	Funds	2023	2022
Tangible assets			171,932		171,932	173,213
Investments			425,001		425,001	425,001
Current assets			250,860	1,554,467	1,805,327	1,489,791
Creditortu	Amounts	falling due
within one	year		(302,719)	(769,988)	(1,072,707)	(1,022,539)
Creditortu after more	Amounts than one	falling due year	(173,389)		(173,389)	(184,131)
Net assets			371,685	784,479	1,156,164	881,335

rior period
		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds	2022	2021
		E		6
Tangible assets		173,213		173,213	155,344
Investments		425,001		425,001	425,001
Current assets		105,775	1,384,016	1,489,791	877,548
Creditors: Amounts one year	falling due within	(149,322)	(873,217)	(1,022,539)	(463,585)
Creditors: Amounts one year	falling due over	(184,131)		(184,131)	(198,428)
Net assets		370,536	510,799	881,335	795,880