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2023-03-31-accounts

Reference and Administrative
Details		 Reference and Administrative
Details
Trustees' Report 2to 11
Independent
Examiner's		 Report 12
Consolidated
Statement		 ofFinancial Activities 13to 14
Consolidated
Balance Sheet		 IS
Balance Sheet 16
Consolidated
Statement		 ofCash Flows 17
Statement ofCash Flows 18
Notes to the Financial Statements 19to43

Ref erence and A dministrative
De		 dministrative
De		 ta ils
Trustees JRAlexander, Interim Chair
SW Baker
SDobson
RLancaster
G McKeever
KMurphy
M Saunders
Secretary D Marsden
Senior Management / Leadership D Marsden, Chief Executive OAicer
Team D Billington, Finance and Office Manager
H Cragg, Operations Manager
Charity Registration Number 1142184
Company Registration Number 07567467
The charity is incorporated
in England		 and Wales.
Registered Office As below
Principal Office Beezon Annex
Beezon Road
Kendal
Cumbria
LA9 6EL
Independent Examiner Stables Thompson & Briscoe
Chartered
Accountants
&Statutory		 Auditor
Lowther House
Lowther Street
Kendal
LA9 4DX
Bankers CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Mailing
Kent
ME06 4JQ

Trustees: JRAlexander, Interim Chair Interim Chair
SW Baker
SDobson (appointed 26 April 2023)
R Lancaster (appointed
26 April 2023)
GMcKeever
KMurphy
P A Raven (resigned 27 January 2023)
JRockliffe (resigned 27 January 2023)
M Saunders
Secretary: D Marsden
Senior Management / Leadership D Marsden
Team: D Billington
H Cragg

Unrestricted Restricted Total
funds funds 2023
Note
Income and Endowments from:
Donations
and legacies		 8,935 4,153 13,088
Charitable
activities		 244,372 316,578 560,950
Other trading activities 52,144 52,144
Investment
income		 1,894 1,894
Other income 4,610 4,610
Total income 311,955 320,731 632,686
Expenditure
on:
Raising funds (64,503) (64,503)
Charitable
activities		 (241,567) (220,220) (461,787)
Total expenditure (306,070) (220,220) (526,290)
Net income 5,885 100,511 106,396
Net movement
in funds		 5,885 100,511 106,396
Reconciliation
offunds
Total funds brought forward 95,550 24,728 120,278
Total funds carried forward 21 101,435 125,239 226,674

Rec ognised Gain s and Losses)
Unrestricted Restricted Total
funds funds 2022
Note f.
Income and Endowments from:
Donations
and legacies		 13,259 1,896 15,155
Charitable
activities		 230,792 153,498 384,290
Other trading activities 35,481 35,481
Investment
income		 23 23
Other income 46 46
Total income 279,601 155,394 434,995
Expenditure
on:
Raising funds
Charitable
activities		 7
8		 (56,093)
~(241,849		 (16,869)
(174,642)		 (72,962)
(416,491
Total expenditure (297,942) (191,511) 489,453)
Net expenditure (18,341) (36,117) (54,458)
Net inovement
in funds		 (18,341) (36,117) (54,458)
Reconciliation
offunds
Total funds brought forward 113,891 60,845 174,736
Total funds carried forward 21 95,550 24,728 120,278

Consolidated Balance Shee t as at 31Marc h 2023
2023 2022
Note
Fixed assets
Tangible assets 15 1,819 5,349
Current assets
Debtors 16 43,724 398
Cash at bank and in hand 17 244,588 169,818
288,312 170,216
Creditors: Amounts falling due within one year 18 (63,457) 55,287)
Net current assets 224,855 114,929
Net assets 226,674 120,278
Funds ofthe group:
Restricted income funds
Restricted
funds		 21 125,239 24,728
Unrestricted income funds
Unrestricted funds 101,435 95,550
Total funds 21 226,674 120,278

Balance Sheet as at 31March 2023
2023 2022
Note
Fixed assets
Tangible assets 15 1,819 4,752
Current
assets
Debtors 16 48,907 30,040
Cash at bank and in hand 17 238,805 163,888
287,712 193,928
Creditors: Amounts falling due within one year (62,858 (54,688)
Net current assets 224,854 139,240
Net assets 226,673 143,992
Funds ofthe charity:
Restricted income funds
Restricted
funds		 21 125,239 24,728
Unrestricted income funds
Unrestricted funds 101,434 119,264
Total funds 226,673 143,992

Consolidated
Stat		 ement of Cash Flows for t he Year En ded 31March 2023
2023 2022
Note f.
Cash flows froin operating
activities
Net cash income/(expenditure) 106,396 (54,458)
Adjustments
to cash flows from non-cash		 items
Depreciation 7 3,250 3,574
Investment
income		 6 (1,894) (23)
Interest payable 7 96
Loss on disposal offixed assets held for the group's own use 10 280
108,032 (50,811)
Working capital adjustments
(Increase)/decrease
in debtors		 16 (43,326) 602
Increase/(decrease)
in creditors		 18 1,383 (17,601)
Increase in deferred income 6,787 32,774
Net cash flows from operating activities 72,876 35,036
Cash flows from investing
activities
Interest receivable
and similar		 income 6 1,894 23
Purchase oftangible
fixed assets		 15 (3,683)
Net cash flows from investing activities 1,894 3,660)
Cash flows from financing
activities
Interest payable
and similar charges		 7 (96)
Repayment ofloans and borrowings 18 (50,000
Net cash flows from financing activities (50,096)
Net increase/(decrease)
in cash		 and cash equivalents 74,770 (88,792)
Cash and cash equivalents
at I		 April 169,818 258,610
Cash and cash equivalents
at 31 March		 244,588 169,818

2023 2022
Note
Cash flows from operating
activities
Net cash income/(expenditure) 82,681 (55,250)
Adjustments
to cash flows from non-cash		 items
Depreciation 7 3,250 3,275
Investment
income		 6 (1,894) (23)
Loss on disposal offixed assets held for the charity's own use 10 140
84,177 (51,998)
Working capital adjustments
Increase in debtors 16 (18,867) (23,393)
Increase/(decrease)
in creditors		 18 1,383 (17,601)
Increase in deferred income 6,787 32,774
Net cash flows from operating activities 73,480 (60,218)
Cash flows from investing
activities
Interest receivable
and similar		 income 6 1,894 23
Purchase oftangible
fixed assets		 15 (457) (3,683)
Net cash flows from investing activities 1,437 (3,660)
Net increase/(decrease)
in cash		 and cash equivalents 74,917 (63,878)
Cash and cash equivalents
at
1		 April 163,888 227,766
Cash and cash equivalents
at 31 March		 238,805 163,888

Unrestricted
funds Restricted Total
General fundsf 2023
f,
Donations and legacies;
Give Them a Break Appeal 4,153 4, 153
Donations Rom individuals 8,759 8,759
Gift aid reclaimed 176 176
8,935 4,153 13,088

Unrestricted
funds Restricted Total
General funds 2022
Donations
and legacies;
Give Them aBreak Appeal 1,124 1,124
Donations from individuals 6,883 772 7,655
Gift aid reclaimed 170 170
Grants, including
capital grants;
Government grants 6,206 6,206
13,259 1,896 15,155

Income from charit a ble activit ies
Unrestricted
funds Restricted Total
General funds 2023
Carers Support Cumbria (CSC)All age carers
contracts 231,872 231,872
Big Lottery
—Young Carers transition		 project 18,570 18,570
National
Lottery Eden		 Carers 33,090 33,090
BBCChildren
in Need -		 Young carers activities 14,843 14,843
BBCChildren
in Need -		 Covid 19Next Steps
programme 24,988 24,988
Cumbria
County Council		 (CCC) - Young Carers 8,500 8,500
Carers Trust 10,020 10,020
NHS Mind the Gap 2,000 2,000
Cumbria
Community		 Foundation Health &,
Wellbeing 14,000 14,000
Cumbria
Community		 Foundation - Intern 4,973 4,973
Hospital Discharge 7,905 7,905
Walney Grantscape 6,755 6,755
Walney Community Extension
Fund		 6,755 6,755
CCC Champions 17,858 17,858
CCF Volunteer/Champion 4,000 4,000
CCC Household
Support		 Scheme 25,000 25,000
DWP Household
Support		 40,000 40,000
Eric Wright Trust 12,500 20,000 32,500
Francis Scott Charitable Trust YC secondary school
transition 14,000 14,000
Frieda Scott Chartable Trust Community Fundraiser 11,861 11,861
D'Oyly Carte 3,500 3,500
Dowager Peel Trust 5,000 5,000
South Lakeland District Council - YC activities 3,500 3,500
The Edward Gostling 5,000 5,000
The David Snowden 5,000 5,000
WWF Wilding
Grant		 960 960
CCF Youth Activities 3,000 3,000
Hedley Grant 3,000 3,000
Give Them a Break Campaign 2,500 2,500
244,372 316,578 560,950

Unrestricted
funds Restricted Total
General funds 2022
f
Carers Support Cumbria (CSC) All age carers
contracts 219,392 219,392
Big Lottery - Young Carers transition project 18,933 18,933
BBCChildren
in Need		 - Young carers activities 29,759 29,759
BBCChildren
in Need		 - Covid 19Next Steps
programme 31,352 31,352
Carers Trust 199 199
NHS Mind the Gap 8,000 8,000
Cumbria
Community		 Foundation (CCF) -Carers
Connect 5,000 5,000
Walney Community Extension
Fund		 6,755 6,755
CCC Champions 10,000 10,000
Eric Wright Trust 10,000 17,500 27,500
Francis Scott Charitable Trust YC secondary school
transition 15,000 15,000
Frieda Scott Chartable Trust Community Fundraiser 11,000 11,000
Bryan Lancaster Trust 500 500
Rotary Club Kendal 750 750
Preston Patrick Friends 150 150
230,792 153,498 384,290

Unrestricted Unrestricted
funds Total
General 2023
f.
Local fundraising and street collection income 52, 144 52, 144
52, 144 52, 144
Unrestricted
funds Total
General 2022
Trading income;
Sales ofgoods and services 150 150
Local fundraising and street collection income 35,331 35,331
35,481 35,481

Unrestricted
funds Total
General funds
f.
Interest receivable and similar income;
Interest receivable on bank deposits 1,894 1,894
Total for 2023 1,894 1,894
Total for 2022 23 23

b) Costs of raising funds
Unrestricted
funds Restricted Total
Note General
f		 fundsf 2023f
Fundraising expenses 10,545 10,545
Marketing and publicity 4,824 4,824
Staff costs 32,435 32,435
Allocated support costs 5,310 5,310
53,114 53,114
Unrestricted
funds Restricted Total
Note General
f		 fundsf 2022f
Fundraising expenses 10,587 10,587
Marketing and publicity 18,935 18,935
Depreciation, amortisation and other similar
costs 299 299
Staffcosts 19,278 16,869 36,147
Allocated support costs 5,248 5,248
54,347 16,869 71,216

Notes to t he F inancial Statements
for		 the Year Ended 31March 20 23
Total
Direct costs 2023
f.
Costs ofgenerating donations and legacies 11,389 11,389
Costs oftrading activities 53,114 53,114
64,503 64,503
Total
Direct costs 2022
Costs ofgenerating donations and legacies 1,650 1,650
Costs oftrading activities 71,216 71,216
Investment management costs 96 96
72,962 72,962

8
Expenditure
on charitable
activiti		 es
Unrestricted
funds Restricted Total
General
f		 fundsf 2023
Young Carers 111,422 111,422
Core costs 1,260 35,752 37,012
Carers Services 31,186 60,988 92,174
WAF 207,748 7,905 215,653
Give them a break 1,373 4,153 5,526
241,567 220,220 461,787
Unrestricted
funds Restricted Total
General funds 2022
Young Carers 120,977 120,977
Core costs 214,040 214,040
Cconnect 21,048 29,410 50,458
Carers Services 6,761 24,255 31,016
241,849 174,642 416,491
Activity
undertaken Activity
directly
f		 support costs 2023
Young Carers 111,422 111,422
Core costs 28,032 8,980 37,012
Carer Services 92,174 92,174
WAF 215,653 215,653
Give them a break 5,526 5,526
452,807 8,980 461,787
Activity
undertaken Activity
directly support
f		 costs 2022f
Young Carers 120,977 120,977
Core costs 162,405 51,635 214,040
Cconnect 50,458 50,458
Carer Services 31,016 31,016
364,856 51,635 416,491

Governance costs
Unrestricted
funds Total
General 2023
f
Independent examiner fees
Examination ofthe financial statements 3,112 3,112
Other fees paid to examiners 5,868 5,868
8,980 8,980
Unrestricted
funds Total
General 2022
f
Independent examiner fees
Examination ofthe financial statements 2,616 2,616
Other fees paid to examiners 5,139 5,139
Legal fees 10,849 10,849
18,604 18,604
10 Net incoming/outgoing resources
Net incomingl(outgoing) resources for the year include:
2023
f		 2022f
Loss on disposal offixed assets held for the group's own use 280
Depreciation offixed assets 3,250 3,574

The aggregate
payr		 oll costs were as follows:
2023 2022
Staff costs during the year were:
Wages and salaries 341,259 296,315
Social security costs 21,441 15,821
Pension costs 10,323 8,598
Compensation
payments		 8,000
Other staff costs 3,154 3,164
376,177 331,898
group during
the year expressed as full time eq		 uivalents
was as follows:
2023 2022
No No
Employees 18 16

13 Independent
ex		 aminer's remuneration
2023 2022
Examination
ofthe		 financial statements 3,112 2,616
Other fees to examiners
The examining ofaccounts ofany associate ofthe charity 643 613
Taxation compliance services 1,894 921
All other assurance services 3,331 3,605
5,868 5,139

Group
Furniture
and
equipment Total
Cost
At 1 April 2022 32,151 32,151
Disposals
At 31 March 2023 25,255 25,255
Depreciation
At 1 April 2022 26,802 26,802
Charge for the year
Eliminated
on disposais		 3,250
(6,616)		 3,250
~(6,616
At 31 March 2023 23,436 23,436
Net book value
At 31March 2023 1,819 1,819
At 31March 2022 5,349 5,349

Charity
Furniture
and
equipment Total
Cost
At 1 April 2022 30,145 30,145
Additions 457 457
Disposals
At 31 March 2023 24,170 24,170
Depreciation
At
1 April 2022		 25,393 25,393
Charge for the year 3,250 3,250
Eliminated
on disposals
At 31 March 2023 22,351 22,351
Net book value
At 31 March 2023 1,819 1,819
At 31 March 2022 4,752 4,752
16 Debtors
Group Charity
2023 2022 2023 2022f
Trade debtors 39,783 39,783
Due from group undertakings 5, 183 29,642
Prepayments 3,541 3,541
Other debtors 400 398 400 398
43,724 398 48,907 30,040
17 Cash and cash equivalents
Group Charity
2023 2022 2023f 2022
Cash on hand 27 330 27 330
Cash at bank 8,061 169,488 2,278 163,558
Short-term
deposits		 236,500 236,500
244,588 169,818 238,805 163,888
Cost
At 1 April 2022
Additions
Disposals
At 31 March 2023
Depreciation
At
1 April 2022
Charge for the year
Eliminated
on disposals
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022

18 Credit ors: amo unts
falling		 due within one year
Group Charity
2023
f		 2022f 2023f 2022f
Trade creditors 99 100
Other taxation and social security 941 941
Accruals 5,675 3,251 5,075 2,651
Deferred income 57,783 50,996 57,783 50,996
63,457 55,287 62,858 54,688
Bank borrowings
Deferred income
2023f 2022
Deferred income at 1 April 2022 50,996 18,222
Resources deferred in the period 57,783 50,996
Amounts released Rom previous periods (50,996) (18,222)
Deferred income at year end 57,783 50,996

Notes to th e Financia l Statements
fo		 r the Year End ed 31March 2 023
Balance at 1 Incoming Resources Balance at 31
April 2022 resources expended
f		 March 2023
Unrestricted
funds
General
General funds 48,050 311,955 (306,070) 53,935
Designated
Core reserve 47,500 47,500
Total unrestricted
funds		 95,550 311,955 (306,070) 101,435
Restricted funds
Children
in Need Next		 Steps 24,728 39,831 (55,897) 8,662
CCF Health k, Wellbeing 14,000 (11,667) 2,333
CCC Young Carers 8,500 (1,927) 6,573
CCF Champions/Volunteers 4,000 4,000
CCC Champions 17,858 (8,215) 9,643
Frieda Scott Trust 11,861 (11,861)
Carers Trust Peer Support Groups
Dementia 10,020 (4,187) 5,833
Eric Wright Charitable Trust 20,000 (20,000)
Francis Scott Trust 14,000 (10,000) 4,000
Walney Extension
Community
Fund 6,755 (6,755)
Give Them a Break Campaign 6,653 (4,153) 2,500
Walney Grantscape 6,755 (6,755)
Big Lottery 18,570 (18,569)
NHS Mind the Gap 2,000 (2,000)
CCC Household
Support Scheme		 25,000 (25,000)
DWP Household
Support		 40,000 (6,623) 33377
D'Oyly Carte YC activities 3,500 (3,500)
UPAS Wilding
Grant		 960 (960)
National
Lottery Eden		 Carers 33,090 (6,602) 26,488
CCC —YC grant 3,000 3,000
SLDC - YC activities 3,500 (3,500)
CCF Castle Green 4,973 (4,144) 829
Hospital
Discharge		 7,905 (7,905)
Dowager Peel Trust 5,000 5,000
The Edward Gostling 5,000 5,000
The David Snowden 5,000 5,000
Hedley Grant 3,000 3,000
Total restricted
funds		 24,728 320,731 (220,220) 125,239
Total funds 120,278 632,686 (526,290) 226,674

Notes to t h e Financia l Statements
fo		 l Statements
fo		 r the Year End ed 31March 2 023
Balance at 1 Incoming Resources Balance at 31
April
f		 2021 resources expended
f		 March 2022
Unrestricted
funds
General
General
funds		 66,391 279,601 (297,942) 48,050
Designated
Core reserve 47,500 47,500
Total unrestricted funds 113,891 279,601 (297,942 95,550
Restricted funds
Children
in Need		 Next Steps 31,352 (6,624) 24,728
YCActivities 1,124 (1,124)
CCC Young Carers 10,000 (10,000)
Cumbria
Community		 Foundation 5,000 (5,000)
Children
in Need		 - Young Carers 9,406 29,758 (39,164)
Frieda Scott Trust 11,000 (11,000)
Carers Trust Peer Support Groups
Dementia 199 (199)
Eric Wright Charitable Trust 17,500 (17,500)
Francis Scott Trust 15,000 (15,000)
Walney Extension Community
Fund 6,755 (6,755)
Give Them a Break Campaign 5,098 772 (5,870)
Big Lottery 6,372 18,934 (25,306)
NHS Mind the Gap 8,000 (8,000)
CCF - Cconnect 21,410 (21,410)
CCC - YC grant 8,696 (8,696)
SLDC - YC activities 5,000 (5,000)
CCF Castle Green 4,863 (4,863)
Total restricted
funds		 60,845 155,394 (191,511 24,728
Total funds 174,736 434,995 (489,453 120,278

Charity
Balance at 1 Incoming Resources Balance at31
April 2022 resources expended March 2023
Unrestricted
funds
General
General funds 71,764 311,955 (329,785) 53,934
Designated
Core reserve 47,500 47,500
Total unrestricted
funds		 119,264 311,955 (329,785) 101,434
Restricted funds
Children
in Need Next		 Steps 24,728 39,831 (55,897) 8,662
CCF Health &Wellbeing 14,000 (11,667) 2,333
CCC Young Carers 8,500 (1,927) 6,573
Cumbria
Community		 Foundation 4,000 4,000
CCC Champions 17,858 (8,215) 9,643
Dowager Peel Trust 5,000 5,000
The Edward Gostling 5,000 5,000
Frieda Scott Trust 11,861 (11,861)
Carers Trust Peer Support Groups
Dementia 10,020 (4,187) 5,833
Eric Wright Charitable Trust 20,000 (20,000)
Francis Scott Trust 14,000 (10,000) 4,000
Walney Extension
Community
Fund 6,755 (6,755)
Walney Grantscape 6,755 (6,755)
Restricted donations Give them a
break 6,653 (4,153) 2,500
Big Lottery 18,570 (18,569) I
NHS Mind the Gap 2,000 (2,000)
CCC Household
Support Scheme		 25,000 (25,000)
DWP Household
Support		 40,000 (6,623) 33,377
D'Oyly Carte YCactivities 3,500 (3,500)
WWF Wilding Grant 960 (960)
CCC - YC grant 3,000 3,000
SLDC —YC activities 3,500 (3,500)
CCF Castle Green 4,973 (4,144) 829
National
Lottery Eden		 Carers 33,090 (6,602) 26,488
Hospital Discharge 7,905 (7,905)
The David Snowden 5,000 5,000
Hedley Grant 3,000 3,000
Total restricted
funds		 24,728 320,731 (220,220) 125+39
Notes to th e Financial Statements
fo		 r the Year End ed 31March 2 023
Balance at 1 Inconung Resources Balance at 31
April 2022 resources expended March 2023
f,
Total funds 143,992 632,686 (550,005) 226,673

Notes to th e Financia l Statements
fo		 r the Year End ed 31March 2 023
Balance at 1 Incotning Resources Balance at 31
April 2021 resources expended March 2022
f.
Unrestricted
funds
General
General
funds		 90,897 278,414 (297,547) 71,764
Designated
Core reserve 47,500 47,500
Total unrestricted funds 138,397 278,414 (297,547) 119,264
Restricted funds
Children
in Need		 Next Steps 31,352 (6,624) 24,728
YC Activities 1,124 (1,124)
CCC Young Carers 10,000 (10,000)
Cumbria
Community		 Foundation 5,000 (5,000)
Children
in Need		 - Young Carers 9,406 29,758 (39,164)
Frieda Scott Trust 11,000 (11,000)
Carers Trust Peer Support Groups
Dementia 199 (199)
Eric Wright Charitable Trust 17,500 (17,500)
Francis Scott Trust 15,000 (15,000)
Walney Extension Community
Fund 6,755 (6,755)
Restricted donations Give them a
break 5,098 772 (5,870)
Big Lottery 6,372 18,934 (25,306)
NHS Mind the Gap 8,000 (8,000)
CCF - Cconnect 21,410 (21,410)
CCC - YC grant 8,696 (8,696)
SLDC - YC activities 5,000 (5,000)
CCF Castle Green 4,863 4,863)
Total restricted
funds		 60,845 155,394 (191,511) 24,728
Total funds 199,242 433,808 489,058) 143,992

Group
Total funds at
Unrestricted funds Restricted 31March
General Designated funds 2023
f, f,
Tangible fixed assets 1,819 1,819
Current assets 115,573 47,500 125339 288,312
Current liabilities 63,457) (63,457)
Total net assets 53,935 47,500 125,239 226,674
Total funds at
Unrestricted funds Restricted 31March
General
f		 Designated
f		 fundsf 2022
Tangible fixed assets 5,349 5,349
Current assets 97,988 47,500 24,728 170,216
Current liabilities (55487) (55,287)
Total net assets 48,050 47,500 24,728 120,278
Charity
Total funds at
Unrestricted funds Restricted 31March
General Designated
f		 funds
f		 2023f
Tangible fixed assets 1,819 1,819
Current assets 114,973 47,500 125,239 287,712
Current liabilities (62,858) (62,858)
Total net assets 53,934 47,500 125,239 226,673
Total funds at
Unrestricted funds Restricted 31March
General Designated funds 2022
Tangible fixed assets 4,752 4,752
Current assets 121,700 47,500 24,728 193,928
Current liabilities (54,688) 54,688
Total net assets 71,764 47,500 24,728 143,992