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2021-11-30-accounts

Page
Legal and administrative information 1-3
Chair's statement 4-5
Trustees' report 6-13
Statement of trustees' responsibilities 14
Independent
auditor's
report 15 - 18
Statement of financial aclivities 19-20
Balance sheet 21 —22
Statement ofcash flows 23
Notes to the financial statemenls 24 -45
Appendix 1 46-47

Trustees Giles H Mounsey-Heysham, Giles H Mounsey-Heysham, Chair
William
R Bell
Corinna
Cartwright
(Resigned 4 May 2021)
Julian J Handy
Claire T Hensman
Martin
G Mullin
Christine
Sheldon
lan S Lowthian
William TS Braithwaite QC
Heather
A Batey
James W Fryer-Spedding
Jane ESaxon (Resigned 26 August 2021)
Anthony
D Glynn
Emily J Flynn (Appointed 27 November
2021)
Victoria
H D Notman
(Appointed 27 November
2021)
Judith Gate (Appointed 27 November
2021)
Anne
L Dunn
(Appointed 27 November
2021)
Secretary Anthony
D Glynn
Other Officers Sean Day, Centre Director
Charity Number 270923
Company Number 01240160
Country ofIncorporation England
and Wales
Principal Office Little Crosthwaite
Underskiddaw
Keswick
Cumbria
CA12 4QD
Auditor David Allen
Chartered
Accountants
and Statutory Auditors
Dalmar House
Barras Lane Estate
Dalston
Carlisle
Cumbria
CA5 7NY

Bankers Barclays Bank ptc
Keswick Branch
Markel Square
Keswick
Cumbria
CA12 5BE
CAF Bank
25 Kings
Hill Avenue
Kings
Hill
West Mailing
Kent
ME194JQ
Investment Advisors Sarasin and Partners LLP
Juxon House
100St. Paul's Churchyard
London
EC4M BBU

Finance Committee Finance Committee Martin G Mullin,
Chair
Giles H Mounsey-Heysham
Anthony
D Glynn
Philip Stout, Co-opted Member
Stuart Coe, Co-opted Member
Audit Committee lan S Lowthian,
Chair
Martin
G Mullin
Roger Cooke, Co-opted Member
Steve Ward, Co-opted Member
Business Development Committee Christine
Sheldon,
Chair
Giles H Mounsey-Heysham
William R Bell
Janaki Spedding,
Co-opted
Member
Operations Committee Julian J Handy,
Chair
Giles H Mounsey-Heysham
lan S Lowthian
Rosemary
Riley, Co-opted Member
Nominations Committee William R Bell, Chair
Giles H Mounsey-Heysham
Claire Hensman
James Fryer-Spedding
Calvert Reconnectlons Committee William TSBraithwaite QC, Chair
Giles H Mounsey-Heysham
William R Bell
Christine
Sheldon
Martin G Mullin
Heather A Batey
Fiona Nixon, Co-opted Member
Caroline
Evans, Co-opted Member
Emeritus Trustees John Fryer-Spedding CBE
Roger Cooke, Vice President
John Wood
Tony Welton
Terry Lansbury
Michael Toulmin

Current
financial
year
Current
financial
year
Unrestricted Designated Restricted Total Total
funds funds funds
2021 2021 2021 2021 2020
Notes f 6 f 6 6
I come a d Endow ents
Donations
and
legacies 3 1,433,433 274,708 1,708,141 814,786
Charitable
activities
4 751,697 751,697 312,293
Investment
income
5 7,726 7,726 7,905
Other income 6 218,936 218,936
Total income 2,411,792 274,708 2,686,500 1,134,984
~E*
d tt
Raising funds 104,969 104,969 92,964
Charitable
activities
1,779,008 262,261 56,067 2,097,336 1,778,419
Total expenditure 1,883,977 262,261 56,067 2,202,305 1,871,383
Gains/(losses) on investment
assets 15 3,806 3,806 (66,534)
Net income/(expenditure) before
transfers 531,621 (262,261 ) 218,641 488,001 (802,933)
Gross transfers between funds (842,752) 998,491 (155,739)
Net income/(expenditure) (311,131) 736,230 62,902 488,001 (802,933)
Fund balances at 1 December 2020 311,131 5,166,913 133,914 5,611,958 6,414,891
Fund balances at 30 November
2021 28 - 29 5,903,143 196,816 6,099,959 5,611,958

Prior financial year
Unrestricted Designated Restricted Total
funds funds funds
2020 2020 2020 2020
Notes 6 f 6 6
Income and Endowments
Donations
and legacies
697,485 117,301 814,786
Charitable
activibes
312,293 312,293
Investment
income
7,905 7,905
Total income 1,017,683 117,301 1,134,984
E
di
Raising funds 92,964 92,964
Charitable
activities
1,543,991 223,380 11,048 1,778,419
Total expenditure 1,636,955 223,380 11,048 1,871,383
Gains/(losses)
on investment
assets 15 (66,534) (66,534)
Net income/(expenditure) before transfers (685,806) (223,380) 106,253 (802,933)
Gross transfers
between
funds 904,056 (461,810) (442,246)
Net income/(expenditure) 218,250 (685,190) (335,993) (802,933)
Fund balances at 1 December 2019 92,881 5,852,103 469,907 6,414,891
Fund balances at 30 November 2020 28-29 311,131 5,166,913 133,914 5,611,958

Notes 2021
f
2020
f
Fixed assets
Tangible assels 17 5,052,002 5,153,284
Inveslments 18 869,722 461,165
5,921,724 5,614,449
Current assets
Stocks 20 13,526 13,882
Deblcrs 21 122,340 95,708
Cash at bank and in hand 495,923 232,443
631,789 342,033
Creditors: amounts falling due within
one year 23 (367,687) (344,524)
Net current assets/(liabilities) 264, 102 (2,491 )
Total assets less current liabilities 6,185,826 5,611,958
Creditors: amounts falling due after
more than one year 24 (85,867)
Net assets 6,099,959 5,611,958
Funds ofthe charity:
Income funds
Restricted funds 28 196,816 133,914
Unrestricted funds
Revaluation reserve 29 254,712 258,244
Designated funds 29 5,648,431 4,908,669
General
unrestricted
funds 311,131
6,099,959 5,611,958

2021 2020
Notes 6 6
Cash flows from operating activities
Cash generated
from/(absorbed
by) 31
operations 722,291 (241,300)
Investing activities
Purchase of tangible
fixed assets
17 (160,979) (134,535)
Purchase of investments 18 (806,188) (566,458)
Proceeds on disposal ofinvestments 18 401,430 728,278
Investment income received 5 7,726 7,905
Net cash (used in)/generated from
investing activities (558,011) 35,190
Financing activities
Proceeds/(repayment)
of bank
loans 22 99,200
Net cash generated
from/(used
in)
financing activities 99,200
Net increase/(decrease)
in
cash and cash
equivalents 263,480 (206,110)
Cash and cash equivalents at beginning ofyear 232,443 438,553
Cash and cash equivalents at end of year 495,923 232,443

The Trust operates from three main centres:
Calvert Lakes Calvert Reconnections Calvert Stables
Little Crosthwaite Old Windebrowe Old Windebrowe
Keswick Keswick Keswick
Cumbria Cumbria Cumbria
CA12 4QD CA12 4NT CA12 4NT

Depreciation
is recognised
so as
to write off the cost or valuation of assets less their residual values over
their useful
lives on the following
bases:
Freehold
properly
(buildings)
Over the remaining life of the building
Freehold properly
(installations)
5-10%per annum straight
line basis
Leasehold
property
(buildings)
Over the period of each lease
Leasehold
property
(installlations)
10-20%per annum straight
line basis
Furniture
and equipment
20% per annum
straight
line basis
Motor vehicles 20% per annum
straight
line basis

Unrestricted Restricted Total Total
funds funds
2021 2021 2021 2020
E E E
Donations and gifts 965,935 274,708 1,240,643 488,639
Legames receivable 100,000 100,000 6,000
Government granls 316,822 316,822 292,444
Regular giving and capital donations 50,676 50,676 27,703
1,433,433 274,708 1,708,141 814,786

Unrestricted Unreslricled
funds funds
2021 2020
E
Calvert Lakes fee income 495,167 312,293
Calvert Reconnections fee income 256,530
751,697 312,293

Unrestricted Unrestricted
funds funds
2021 2020
E E
Dividends receivable from listed investments 6,701 6,754
Interesl receivable 1,025 1,151
7,726 7,905

Unrestricted Total
funds
2021 2020
E E
Business interruption insurance payout 218,936
7 Raising funds
Unrestricted Unrestricted
funds funds
2021 2020
E E
Costs of eneratin donations and e acies
Fundraising costs 21,879 8,381
Staff costs 81,071 83,184
Costs ofgenerating donations and legacies 102,950 91,565
Investment management 2,019 1,399
104,969 92,964
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10 Governance costs
2021 2020
6
Audit fees 5,600 3,500
Managemenl accountanls fees 11,843 10,462
17,443 13,962
11 Net movement
in funds
2021 2020
6 6
Net movement in funds is stated after charging/(crediting)
Audit fees 5,600 3,500
Management accountanls fees 11,843 10,462
Depreciation ofowned
tangible
fixed assets 262,261 212,719
12 Auditor's
remuneration
The analysis of auditor's
remuneration
is as follows:
Fees payable to the charitable company's auditor: 2021 2020
F 6
Audit of the charitable
company's
financial statements 5,600 3,500
Other fees to management accountants
All other non-audil
services
- management accountants 11,843 10,462

The averag
year was:
e
monthly
headcount
number
of employe
es
(including
senior
management
team)
during
the
2021 2020
Number Number
Charitable activities 56 54
Fundraising and markeling 6 7
Total 62
Employment
costs
2021
f
2020
6
Wages and salaries 1,161,343 1,039,045
Social security coals 89,741 76,061
Other pension costs 57,393 51,216
1,308,477 1,166,322
2021 2020
Number Number

Unrestricted Unrestricted
funds funds
2021 2020
6
Revaluation of investments - unrealised 3,799 331
Realised gain/(loss) on sale of investments 7 (66,865)
Net gain/ (loss) on investments 3,806 (66,534)

Tangible fixed assets Tangible fixed assets
Freehold
land
Leasehold Furniture
and Motor
vehicles Tots I
and buildings land and equipment
buildings
Cost or valuation
At 1 December 2020 6,901,521 453,824 218,618 349,377 7,923,340
Additions 51,272 7,173 102,534 160,979
Disposals (7,253) (7,253)
At 30 November 2021 6,952,793 460,997 313,899 349,377 8,077,066
Depreciation
and impairment
At 1 December 2020 2,067,942 265,939 143,750 292,425 2,770,056
Depreciation
charged
in the year 143,397 21,952 62,780 34,132 262,261
Eliminaled
in respecl ofdisposals
(7,253) - (7,253)
At 30 November 2021 2,211,339 287,891 199,277 326,557 3,025,064
Carrying
amount
At 30 November 2021 4,741,454 173,106 114,622 22,820 5,052,002
At 30 November 2020 4,833,579 187,885 74,868 56,952 5,153,284

2021f 2020f
Unreatised surplus on revaluation 353,205 353,205
Less: Accumulaled depreciation as at 30 November (98,493) (94,961)
254,712 258,244

Fixed asset inve stments
Listed Unlisted Total
investments investments
6 f
Cost or valuation
At 1 December 2020 461,164 1 461,165
Additions 405,503 400,685 806,188
Valuation
changes
3,799 3,799
Disposals (400,609) (821) (401,430)
At 30 November 2021 469,857 399,865 869,722
Carrying
amount
At 30 November 2021 469,857 399,865 869,722
At 30 November 2020 461,164 1 461,165
19 Financial instruments 2021 2020
6 6
Carrying amount of financial assets
Instruments measured at fair value through profit or loss 469,857 461,164

20 Stocks
2021 2020
E E
Slocks 13,526 13,882
21 Debtors
2021 2020
Amounts
falling due within one year:
E E
Trade debtors 46,818 9,689
Other debtors 29,945 73,405
Prepaymenls and accrued income 44,514 11,165
VAT recoverable 1,063 1,449
122,340 95,708
Other debtors includes legacies and olher funding receivable after the year end.
22 Loans and overdrafts
2021 2020
E E
Bankloans 99,200
Payable
within
one year 13,333
Payable afler one year 85,867

Creditors: am ounts
falling due within one year
2021 2020
Notes E E
Bankloans 22 13,333
Other taxation and social secunty 38,054 14,929
Deferred income 25 186,879 204,286
Trade creditors 66,093 39,447
Other creditors 1,763 3,236
Accru ala 61,565 82,626
367,687 344,524

24 Creditors : amounts falling due after more than one year
2021 2020
Notes 6 6
Bank loans 22 85,867
25 Deferred income
2021 2020
6 6
Deferred income at 1 December 2020 204,286 60,646
Amounts released from previous periods (104,487) (24,865)
Resources deferred in the period 87,080 168,505
Deferred income at 30November 2021 186,879 204,286

At the reporting
end date the charitable
company
had o
payments
under non-cancellable
operating
leases, which
utstanding
commitments
for future
minim
fall due as follows:
um
lease
2021 2020
6 6
Land and buildings
Within one year 2,501 2,501
Between two and five years 5,004 7,504
In over five years 34 35
7,539 10,040
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31 Cash generated
from
operations operations Notes 2021
f
2020f
Surplus/(deficit)
for the
year 488,001 (802,933)
Adjustments
for:
Investment
income recognised
in statement of financial
activities (7,726) (7,905)
Fair value gains and losses on investments (3,799) (331)
Depreciation
and impairment
of tangible
fixed assets 262,261 212,719
Movements
in working
capital:
Decrease
in stocks
20 356 1,286
(Increase)/decrease
in
debtors 21 (26,632) 167,239
Increase
in creditors
23 27,237 44,985
(Decrease)/increase
in
deferred income 25 (17,407) 143,640
Cash generated
from/(absorbed
by) operations 722,291 (241,300)
32 Analysis
ofchanges
in net funds
At 1 December Cash flows At 30 November
2020 2021
f f f
Cash at bank and
in hand
232,443 263,480 495,923
Loans falling due within one year (13,333) (13,333)
Loans falling due aRer more than one year (85,867) (85,867)
232,443 164,280 396,723