2022-02-28-accounts - The Candlelighters Trust

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	Legal and administrative	information
	Report ofthe Trustees
14	Statement ofTrustees'	responsibilities
15	Report ofthe independent auditors
19	Consolidated statement	offinancial	activities
	(incorporating statutory	income &expenditure		account)
20	Balance sheets
21	Cash flow statement
23	Notes to the financial statements

Key management	Key management	Management Team:
EWragg		Chief Executive
L C Fletcher		Deputy Chief Executive and Company Secretary
N Kisby		Head of Family Support
L Pomeroy		Head ofFinance and	Corporate	Services
TRobertshaw		Head of Fundraising
C Gill		Head ofEngagement	(appointed	March 2021)
Head office:
6Woodhouse	Square
Leeds, LS3 1AD

					2022	202?
		Note	Unrestricted	Restricted	Total	Totoi
			Funds	Fund	Funds	Funds
			E	E	E	E
INCOME AND ENDOWMENTS	FROM
Donations and legacies:
Donations and grants			1,186,674	149,063	1,335,737	?,29?,?49
Branch fundraising events			5,&76	1,620	7,496	27,766
Legacies			3,568		3,568	774,2?6
Trading activities —sale ofgoods			11,244		11,244	4,043
Investment income			99,319		99,319	?08,?83
Total Income and Endowments			Lp&06p&81	150p683	1457 364	2205357
Expenditure on
Raising funds		6	413,176	14,005	427,181	507,604
Charitable activities		7	1,133,151	540,329	1,673,480	?,096,344
Total Expenditure		9	1,546,327	554,334	2,100,661	?,603,948
NET INCOME/ (EXPENDITURE)
FOR THE YEAR BEFORE TRANSFERS			(239,646)	(403,651)	(643,297)	60?,409
Transfers to restricted research		23	14,109	(14,109)
NET INCOME/ (EXPENDITURE)
FOR THE YEAR AFTER TRANSFERS			(225p537)	(417760)	(643g297)	60?,409
Net Gains and Losses
Gains / (losses) on investments
Realised			50,860		50,860	(43,512)
Unrealised			(39,832)		(39,832)	246,204
NET MOVEMENT IN FUNDS			(214,509)	(417,760)	(632,269)	&04,101
Reconciliation offunds
Balances brought forward at 1	March 2021		3,439,311	745,603	4,184,914	3,380,8?3
BALANCES CARRIED FORWARD
AT 28 February 2022		23	3,224,802	327,843	3,552,645	4,?84,9?4

								Group			Charity
							Note	2022	2021	2022	2021
								E	f	f	E
Fixed assets
Tangible fixed assets							12	555,530	597,379	555,530	597,379
Investments							13	3,397,347	3,426,263	3,424,154	3,453,070
								3,952,877	4,023,642	3,979,684	4,050,449
Current assets
Stock								15,633	15,027	15,633	15,027
Debtors							14	50,616	69,817	50'616	69,817
Investments							15	565p013	560,020	565,013	560,020
Branch funds								35'705	32,146	35,705	32,146
Cash at bank	and in	hand						480,243	763,790	480,243	763,790
								1,147,210	1,440,800	1,147,210	1,440,800
Liabilities: amounts		falling	due
within one year
Grant awards							16	(746,469)	(626,446]	(746,469)	(626,446)
Other							16	(77~620)	(52208)	(104~427)	(79015)
Net current	assets							323,121	762,146	296,314	735,339
Total assets	less current liabilities							4,275,998	4,785,788	4,275,998	4,785,788
Liabilities: amounts		falling	due
after more than one year
Grant awards							17	(723,353)	(600,874)	(723,353)	(600,874)
Net assets							19	E3,552,645	64,184,914	E3,552,645	E4,184,914
Funds ofthe	Charity
Unrestricted	-free charitable			reserve			23	1,577,306	1,940,391	1,577,306	1,940,391
Unrestricted	—fixed	assets	reserve				23	555,530	597,379	555,530	597379
Unrestricted-	designated:		supportive		care		23	746p166	376,541	746,166	376,541
Unrestricted-	designated:		digital				23	145,800	150,000	145,800	150,000
Unrestricted-	designated:		Sheffield				23		65,000		65,000
Unrestricted-	designated:		Cottage				23		10,000		10,000
Unrestricted-	designated:		New Children's			Hospital	23	100,000		100,000
Unrestricted-	designated:		research pot				23	100,000	300,000	100,000	300,000
Restricted							23	327,843	745,603	327,843	745,603
Total funds							23	13~552~645	f4 184914	E3p552~645	64 1B4914

				2022 E	2021 f
Cash flows from operating	activities:
Cash generated from/ (used in) operations				(297,632)	736,698
Net cash generated from/	(used in) operating			(297,632)	736,698
activities
Cash flows from investing	activities:
Purchase of tangible fixed	assets			(7,207)	(4,146)
Purchase ofinvestments				(683,831)	(1,203,875)
Sale ofinvestments				708,682	856,235
Net cash (used in)/ generated from investing
activities				17,644	(351,786)
Change in cash and cash equivalents reporting period		in the		(279,988)	384,912
Cash and cash equivalents	at the beginning		ofthe
reporting period				795,936	411,024
Cash and cash equivalents reporting period	at the end ofthe			ES15,948	f795,936

					2022 E	2021 f
	Net movement in funds for the reporting	period (as per the statement		of
	financial activities)				(632,269)	S04,101
	Adjustments for: Depreciation charges Loss on disposal oftangible fixed assets Fixed asset impairment				43,003 6,053	58,761 194,388
	Net unrealised (gains)/losses on investments Net realised (gains)/losses on investments (Increase)/ decrease in cash held within investments (Increase)/decrease in stock (Increase)/decrease in debtors				39,832 (50,860) 10,100 (606) 19,201	(246,204) 43,512 92,869 2,630 135,4S7
	Increase/(decrease) in creditors				267,914	(348,846)
	Net cash generated from/ (used in) operating		activities		E(297,632)	f736,698
b.	COMPOSITION OF CASH AND CASH EQUIVALENTS
					2022	2021
					E	f
	Branch funds				35,705	32,146
	Cash at bank and in hand				480,243	763,790
	Cash and cash equivalents				f515,948	f795,936

ns and grant	s
		Unrestricted	Restricted	2022	2021
		Funds	Funds	Total	Total
		f	f	f	E
Community		621,911	66,018	687,929	511,619
Major Donor		50,000		50,000
Corporate		488,781	845	489,626	298,018
Trusts and Foundations		23,250	82,200	105,450	327,647
Government	Grants	2,732		2,732	153,865
		E1,186,674	f149,063	f1p335p737	f1291149
Total 2021		f955,638	f335,511	f1,291,149

Investment Incom	e
					Unrestricted	Restricted	2022	2021
					Funds	Funds	Total	Total
					f	f	E	E
Income from		listed investments			99,319		99,319	10S,128
Bank and other interest								55
					f99,319		f99,319	f108,1S3
Total 2021					E108,1S1	E2	f108,183
Costs of Raising Funds
					Unrestricted	Restricted	2022	2021
					Funds	Funds	Total	Total
					f	E	f	E
Postage					2,459		2,459	1,592
Newsletter					18,809		18,809	5,237
Fundraising expenses					58,049		58,049	25,750
Opening stock					15,027		15,027	17,657
Cost ofmerchandise		sold			5,517		5,517	729
Closing stock					(15,633)		(15,633)	(15,027)
ITcosts					9,559	650	10,209	8,908
Banking and platform		charges			15,797		15,797	11,785
Website costs					12,000		12,000	12,000
Branch fundraising	costs						44	8,270
Investment management			costs		26,493		26,493	22,223
Staff training					4,998		4,998	289
Waverley premises	costs				19,926	4,456	24,382	25,940
Support costs
Apportioned staff costs					240,175	8,855	249,030	324,360
Staff costs covered		by government		grants				57,891
					f413,176	f14,005	f427,181	f507,604
Total 2021					E455,168	E52,436	f507,604

Charitable Activities
				Unrestricted	Restricted	2022	2021
				Funds	Funds	Total	Total
				f	E	E	E
Research gronts
Total grants awarded (see note 24)					371,551	371,551
Grants no longer required
Other grants
Total grants awarded (see note 24)				259,821		259,821	117,870
Grants no longer required				(10,787)		(10,787)	(24,4901
Other charitable activities
Family financial support				93,260	14,000	107,260	94,661
Support groups and parent information				10,362	29,036	39,398	13,476
Holidays for families				45,079		45,079	(1,209)
Recruitment costs				36,972		36,972
Hospital Equipment and support				7,065	2,308	9,373	7.112
Brandon cottage costs				9,709		9,709	8,002
Brandon cottage impairment							194,388
Depreciation of Brandon	cottage	and fittings		11,780		11,780	26,S64
Global Make Some Noise- Twin Vision							2,625
Animation
CBThe Square
Running costs				44,399	5,544	49,943	22,998
Depreciation ofThe Square				22,530		22,530	22,530
Wellbeing treatments	and support			75,775	10,090	85,865	56,186
Front line staff costs				205,513	82,995	288,508	201,017
Staff costs covered by	government		grants	1,034		1,034	36,830
Support costs
Depreciation				8,693		8,693	9,367
Loss on disposal offixed assets				6,053		6,053
Candlelighters car							126
ITcosts				9,558	650	10,208	8,908
Othersupportcosts				16,752		16,752	10,074
Auditors' remuneration —payroll		services		1,588		1,588	1,S09
Other staff costs- charity	management		and	255,995	22,537	278,532	216,350
central
support ofcharitable activities
Staff costs covered by government		grants		198		198	49,144
Governance costs (note 8)				21,802	1,618	23,420	21,706
				E1,133,151	f540,329	f1,673,480	E1,096,344
Total 2021				f894,066	f202,278	E1,096,344

Governanc	e	Costs
				Unrestricted	Restricted	2022	2021
				Funds	Funds	Total	Total
				f	E	E	E
Auditors'	remuneration			7,811	654	8,465	8,100
Legal and	professional			7,061		7,061	6,333
Apportioned		staff costs		6,036	964	7,000	6,860
Meetings				894		894	423
				f21,802	E1,618	f23,420	E21,706
TotoI2021				E16,813	E4,893	E21,706
Total Resources Expended
			5~aft	Depreciation	Other	2022	2021
			Costsf		Costs	Totalf	Total E
Costs ofraising funds			249,030		178,151	427,181	507,604
Charitable	activities		568,272	43,003	1,038,785	1,650,060	1,074,638
(excluding	governance)
Governance		costs	7,000		16,420	23,420	21,706
			f824,302	f43~003	E1g233p356	f2~100~661	f1603948
Total 2022			E892,452	E58,761	E652,735	E1,603,948

10	Total Resources Expended
Staff	Costs	2022	2021
		E	E
Wages and salaries		735,482	788,361
Social	security costs	60,153	67,618
Pension costs		28,667	36,473
		E824,302	E892,452

								2022	2021
								Number	Number
In the band E60,001-E70,000
Pension contributions		ofEnil (2021:Enil)			were paid	by the Charity for the above employee.
The average number		of paid	employees		(including	part-time)	was:
								2022	2021
								Number	Number
Administration,	management,			fundraising				28
and charitable	expenditure		support

		Unrestricted	Restricted	2021
		Funds	Funds	Total
		E	E	E
INCOME AND ENDOWMENTS	FROM
Donations and legacies:
Donations and grants		955,638	335'511	1,291,149
Branch fundraising events		20,436	7,330	27,766
Legacies		774,216		774,216
Trading activities —sale ofgoods		4,043		4,043
Investment income		108,181		108,183
Total Income and Endowments		1,862,514	342,843	2,205,357
Expenditure on
Raising funds		455,168	52,436	507,604
Charitable activities		894,066	202p278	1,096,344
Total Expenditure		1,349,234	254,714	1,603,948
NET INCOME/(EXPENDITURE)
FOR THE YEAR BEFORETRANSFERS		513,280	&8,129	601,409
Transfers to restricted research		13,453	(13,453)
NET INCOME/ (EXPENDITURE)
FOR THE YEAR AFTER TRANSFERS		526,733	74,676	601,409
Net Gains and Losses
Gains / (losses) on fixed asset investments
Realised		(43,512)		(43,512)
Unrealised		246,204		246p204
NET MOVEMENT IN FUNDS		729,425	74,676	804,101
Reconciliation offunds
Balances brought forward at 1	March 2020	2,709,886	670,927	3,380,813
BALANCES CARRIED FORWARD
AT 28 February 2021		E3,439,311	E745,603	E4,184,914

Group and Charity:	Group and Charity:
		Freehold	Leasehold			Fittings	Equipment
		Property	Improvements			&
						fixtures
		Brandon	@The	Pavilion		Brandon		Total
		Cottage	Square			Cottage
		f	f			E
Cost
As at 1Iviarch	2021	635,279	225,303	326,539		114,890	70,736	1,372,747
Additions							7,207	7,207
Disposals							(26,912)	(26,912)
As at 28 February 2022		635,279	225,303	326,539		114,890	51,031	1,353,042
Accumulated	depreciation
and impairments
As at 1March	2021	222,779	157,734	326,539		35,725	32,591	775,368
Charge for the	year		22,530			11,780	8,693	43,003
Eliminated on	disposal						(20,859)	(20,859)
As at 28 February 2022		222,779	180,264	326,539		47,505	20,425	797,512
Net book value
At 28 February	2022	f412,500	f45p039	f		f67~385	f30~606	f555p530
At 28 February	2021	f412,500	f67,569	f	-	E79,165	f38,145	f597,379

Fixed Asset Investments
		Group	Charity
		E	E
tluoted investments
Market value at 1March 2021		3,384,288	3,384,288
Additions		601,339	601,339
Disposals		(565,768)	(565,768)
Net unrealised gains		(40,514)	(40,514)
		3,379,345	3,379,345
Cash at bank awaiting	re-investment	18,002	18,002
Subsidiary undertaking:	cost		26,807
Market value at 28 February 2022		63~397347	E3p424p154
Historical cost as at 28 February 2022		E2,970,796	E2,997,603

14	Debtors
				Group		Charity
				2022	2022	2022	2021
				f	f	f	f
	Amounts	falling	due within one year;
	Accrued legacy income			5,000	50,000	5,000	50,000
	Prepayments		and other accrued income	45,616	19,817	45,616	19,817
				f50,616	f69,827	f50,616	f69,817
15	Current	Asset investments
				Group		Charity
				2022 E	2021 f	2022 f	2021 f
	Listed	investments		565,013	560,020	565,013	560,020
				f565~013	f560020	f565~013	f560020

16	Liabilities: Amounts	Falling	Due Within One Year
				Group		Charity
				2022f	2021 f	2022 f	2021 f
	Creditors in the	ordinary	course ofactivities	31,058	16,912	31p058	16,912
	Amount owed to subsidiary					26,807	26,807
	Accruals			14,344	15,460	14,344	15,460
	Social security			19,124	15,389	19,124	15,3S9
	Other creditors			13,094	4,447	13,094	4,447
				77,620	52,20S	104,427	79,015
	Grant awards			746,469	626,446	746,469	626,446
				f824,089	f678,654	F850,896	f705,461
17	Liabilities: Amounts	Falling Due After More Than One Year
				Group		Charity
				2022	2021	2022	2021
				f	f	f	f
	Grant awards			f723,353	f600,874	f723,353	f600,874
18	Reconciliation ofGrants Awarded
	Group and Charity
						2022 f	2021f
	Opening liability	obligation				1,227,320	1,551,534
	Grants awarded	in the year (note 24)				631,372	117,870
	Provisions no longer required					(10,787)	(24,490)
	Paid during the year					(378,083)	(417,594)
	Closing liability obligation					E1,469,822	E1,227,320

	Restricted	General	Total
	Funcls	Funds	Funds
	E		E
Tangible fixed assets		555,530	555,530
Fixed asset investments		3,397,347	3,397,347
Other current assets	327,843	819,367	1,147,210
Liabilities		(1,547,442)	(1,547,442)
Net assets at 28 February 2022	E327,843	E3,224,802	E3,552,645

		At 1	Incoming	Resources	Restriction	Other	Other	At 28 February
		March	Resources	Expended	Full filled	Transfers	Gains &Losses	2022
		2021
Unrestricted funds
Free Charitable Reserve		1,940,391	1,306,681	(2,491809)	14,109	(203,494)	11,028	1,577,306
Fixed assets reserve (note 12)		597,379		(49,056)		7,207		555,530
Designated Funds- Digital		150,000		(4,200)				145,800
Designated Funds-Supportive	Care	376,541				369,625		746,166
Designated Funds-Sheffleld		65,000				(65,000)
Designated Funds-Cottage		10,000		(1,662)		(8,338)
Designated Funds-Research	Pot	300,000				(200,000)		100,000
Designated Funds- New Children' s						100,000		100,000
Hospital
Restricted Funds
Research Fund		623 459	1.970	(371.5951				253,834
Children in Need- Twin Vision		11,693						11,693
Movement for Good		42,873		(35,418)				7,455
Harry and Mary			26,000	(19,192)				6,808
Clay Days 2021			60,000	(37,347)				22,653
NHS Charities together			13,200	(13,200)
The iulfa and Hans Reusing Trust		35,721		(35,721)
Leeds City Council		10,000		(10,000)
Bettys		10,000		(8,288)				1,712
Other		11,857	49,513	(23,573)	(14,109)			23,688
Total		E4,184,914	E1,457,364	E(2,100,661)	E		E11,028	E3,552,645

Movements in Funds-	Movements in Funds-	Movements in Funds-	prior	year
				At 1	Incoming	Resources	Restriction	Other	Other	At 28 February
				March	Resources	Expended	Full filled	Transfers	Gains &Losses	2021
				2020
Unrestricted	funds
Free Charitable Reserve				1,090,671	1,862,514	(1,092,725)	12,289	(135,050)	202,692	1,940,391
Fixed assets	reserve			846,382		(253,149)	1,164	2,982		597,379
Designated	Funds- Digital							150,000		150,000
Designated	Funds-Supportive	Care		377,833				(1,292)		376,541
Designated	Funds-ShefBeld			65,000						65,000
Designated	Funds-Cottage			30,000		(3,360)		(16,640)		10,000
Designated	Funds-Research	Pot		300,000						300,000
Restricted Funds
Research Fund				622,167	7,534	(6,242)				623J59
Children in	Need- Wishes		and		3,612	(3,591)				21
Memories
Children in Need- Twin Vision				4,318	10,000	(2,6251				11,693
Movement for Good						(&569)				42,873
Global Make	Some Noise				14,000	(11,705)				2,295
The Kentown	Wizard Foundation				16,000	(16,000)
The Julia and	Hans Reusing Trust				159,480	(123,759)				35,721
The Susie P Foundation					11,400	(11,400)
National Lottery Community		Fund			37,840	(37,043)				797
Other					82.977	(40,780)	(13,453)			28,744
Total				13,380,813	E2,205,357	E(1,603,948)			E202,692	64,184,914

warded				2022	2021
~RR		t		E	E
Yorkshire	register			371,551
				6371,551
~GI	t
Outreach	play	specialists	-3 year period	66,292
Eckersley	House			15,000	15,000
Social Workers		-6month	extension	154,610	78,236
Paediatric	Radiographer		—1year period	23,919	23,628
Other					1,006
				E259,821	6117,870
Total				6631,372	6227,870

	2022	2021
	Total	Total
	E	E
Within 1year	29,630	10,007
Between 1and 5years	40,216	88,510