2023-02-28-accounts - The Candlelighters Trust

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	Legal and administrative	information
	Report ofthe Trustees
15	Statement ofTrustees'	responsibilities
16	Report ofthe independent auditors
20	Consolidated statement	offinancial	activities
	(incorporating statutory	income &expenditure		account)
21	Balance sheets
22	Cash flow statement
24	Notes tothe financial statements

						2023	2022
			Unrestricted	Unrestricted	Restricted	Total funds	Total funds
			funds-	funds-	funds
			core	Exceptional
				legacy
		Notes	E	E
INCOME AND ENDOWMENTS	FROM
Donations and legacies;
Donations and grants			1,236,172		336,869	1,573,041	1,335,737
Branch fundraising events			49,139		3,003	52,142	7,496
Legacies			145,060	250,000	5,000	400,060	3,568
Trading activities —sale ofgoods			8,387			8,387	11,244
Investment income			109,912			109,912	99,319
Total income and Endowments			1,548,670	250,000	344,872	2,143,542	1,457,364
Expenditure on
Raising funds			471,349			471,349	427,181
Charitable activities			1,229,303		298,297	1,527,600	1,673,480
Total expenditure			1,700,652		298,297	1,998,949	2,100,661
NET INCOME/ (EXPENDITURE)	FOR		[151,982)	250,000	46,575	144,593	(643,297/
THE YEAR BEFORETRANSFERS
Transfers to restricted reserve		23	(10,729)		10,729
NET INCOME/ (EXPENDITURE)	FOR		(162,711)	250,000	57,304	144,593	(643,297/
THE YEAR AFTER TRANSFERS
Net Gains and Losses
Gains/(losses) on fixed and current asset
investments
Realised			5,467			5,467	50,860
Unrealised			(216,782)			(216,782)	(39,832/
Net movement in funds			(374,026)	250,000	57,304	(66,722)	(632,269/
			(124,026)
RECONCILIATION OF FUNDS
Balances brought forward at 1March 2022			3,224,802		327,843	3,552,645	4,184,914
TOTAL FUNDS CARRIED FORWARD
AT 28February 2023		23	3,100,776		385,147	3,485,923	3,552,645

										Group			Charity
									Note	2023	2022	2023	2022
										f	f	f
Fixed assets
Tangible fixed assets									12	525,897	555,530	525,897	555,530
Investments									13	3,214,216	3,397,347	3,241,023	3,424,154
										3,740,113	3,952,877	3,766,920	3,979,684
Current assets
Stock										18,148	15,633	18,148	15,633
Debtors									14	43,227	50,616	43,227	50,616
Investments									15	532,560	565,013	532,560	565,013
Branch funds										39,750	35,705	39,750	35,705
Cash at bank	and	in hand								254,334	480,243	254,334	480,243
										888,019	1,147,210	888,019	1,147,210
Liabilities: amounts			falling		due
within one year
Grant awards									16	(780,187)	(746,469)	(780,187)	(746,469)
Other									16	(82,310)	(77,620)	(109,117)	(104,427)
Net current assets/(liabilities)										25,522	323,121	(1,285)	296,314
Total assets	less	current		liabilities						3,765,635	4,275,998	3,765,635	4,275,998
Liabilities: amounts			falling		due
after more than		one year
Grant awards									17	(279,712)	(723,353)	(279,712)	(723,353)
Net assets									19	f3,485,923	63,552,645	E3,485,923	63,552,645
Funds ofthe	Charity
Unrestricted	-free charitable					reserve			23	1,673,099	1,577,306	1,673,099	1,577,306
Unrestricted	—fixed		assets		reserve				23	525p897	555,530	525,897	555,530
Unrestricted-	designated:				Supportive		Care		23	700,269	746,166	700,269	746,166
Unrestricted-	designated:				digital				23	101,511	145,800	101,511	145,800
Unrestricted-	designated:				New Children's			Hospital	23		100,000		100,000
Unrestricted-	designated:				Research Pot				23	100,000	100,000	100,000	100,000
Restricted									23	385,147	327,843	385,147	327,843
Total funds									23	f3,485,923	63,552,645	f3,485,923	63,552,645

							2023	2022
						Note	E
Cash flows from operating		activities:
Cash generated from/(used		in) operations					(358,865)	(396,951)
Net cash generated	from/	(used in) operating					(358,865)	(396,951)
activities
Cash flows from investing		activities:
Purchase oftangible	fixed	assets					(10,800)	(7,207)
Purchase of investments							(328,803)	(683,831)
Sale ofinvestments							366,692	708,682
Investment income							109,912	99319
Net cash (used in)/	generated		from investing
activities							137,001	116,963
Change in cash and	cash equivalents			in the
reporting period							(221,864)	(279,988)
Cash and cash equivalents		at	the beginning		ofthe
reporting period							515,948	795,936
Cash and cash equivalents		at	the end ofthe
repo*ing period							E294,084	6515,948

						2023	2022
						F.	6
	Net movement in funds for the reporting		period (as per the statement		of
	financial activities)					(66,722)	(632,269)
	Adjustments for:
	Depreciation charges					40,433	43,003
	Loss on disposal oftangible	fixed assets					6,053
	Net unrealised (gains)/losses on investments					216,782	39,832
	Net realised (gains)/losses	on investments				(5,467)	(50,860)
	(Increase)/ decrease in cash held within investments					(33,620)	10,100
	Investment income					(109,912)	(99,319)
	(Increase)/decrease in stock					(2,515)	(606)
	(Increase)/decrease in debtors					7,389	19,201
	Increase/(decrease) in creditors					(405,233)	267,914
	Net cash generated from/	(used in) operating		activities
						E(358,865)	E(396,951)
b.	COMPOSITION OF CASH AND CASH EQUIVALENTS
						2023	2022
						E
	Branch funds					39,750	35,705
	Cash at bank and in hand					254,334	480,243
	Cash and cash equivalents					E294,084	F515,948

				Unrestricted	Restricted	2023	2022
				Funds f	Funds f	Total f	Totalf
	Income from	listed investments		109,912		109,912	99,319
	Bank and other interest
				6109,912		f109,912	f99,319
	Total 2022			f99,319		f99,319
Costs of Raising Funds
				Unrestricted	Restricted	2023	2022
				Funds	Funds f	Total E	Total f
Postage				2,168		2,168	2,459
Newsletter				7,794		7,794	18,809
Fundraising expenses				62,561		62,561	58,049
Opening	stock			15,633		15,633	15,027
Cost of	merchandise	sold		6,426		6,426	5,517
Closing	stock			(18,148)		(18,148)	(15,633)
ITcosts				7,824		7,824	10,209
8anking	and platform	charges		15,115		15,115	15,797
Website	costs			12,432		12,432	12,000
Branch	fundra ising costs			216		216
Investment management			costs	24,489		24,489	26,493
Staff training				1,878		1,878	4,998
Waverley premises costs				27,547		27,547	24,382
Support	costs
Apportioned staff		costs		305,414		305,414	249,030
				f471,349		f471,349	5427,181
Total 2022				f413,176	f14,005	f427,181

Charitable Activities
					Unrestricted	Restricted	2023	2022
					Funds	Funds	Total	Total
					E	E	E	5
Research grants
Tota Igrants awarded (see		note 24)				1,261	1,261	371,551
Grants no longer required		(see note 24)			(44,003)		(44,003)
Other grants
Total grants awarded (see		note 24)			300,959		300,959	259,821
Grants no longer required		(see note 24)			(85,129)		(85,129)	(10,787)
Other charitoble activities
Family financial support					127,175	11,615	138,790	107,260
Support groups and parent		information			35,796	25,089	60,885	39,398
Holidays for families					18,507	113,882	132,389	45,079
Recruitment costs					17,816		17,816	36,972
Hospital Equipment and support					22,020	9,869	31,889	9,373
Erandon cottage costs					5,532	10,000	15,532	9,709
Depreciation of Brandon	cottage and fittings				9,829		9,829	11,780
@TheSquare
Running costs					53,808	4,522	58,330	49,943
Depreciation ofThe Square					22,530		22,530	22,530
Wellbeing treatments	and support				78,018	15,556	93,574	85,865
Front line staff costs					249,346	92,677	342,023	2BB,508
Staff costs covered by	government			grants		6,913	6,913	1,034
Other family support costs					5,577		5,577
Support costs
Depreciation					8,074		8,074	8,693
Loss on disposal offixed assets								6,053
ITcosts					26,842		26,842	10,20B
Othersupport costs					19,863		19,863	16,752
Auditors' remuneration —payroll services					2I231		2.231	1,5BB
Other staff costs- charity	management			and	329,686		329,686	278,532
central
support ofcharitable activities
Staff costs covered by government			grants			6,913	6,913	19B
Governance costs (note 8)					24,826		24,826	23,420
					E1,229,303	6298,297	E1,527,600	51,673,480
Total 2022					51,233,152	5540,329	51,673,480

8	Governance	Governance	Costs
					Unrestricted	Restricted	2023	2022
					Funds f	Fundsf	Totalf	Total E
	Auditors'	remuneration			10,445		10,445	8,465
	Legal and	professional			5,468		5,468	7,061
	Apportioned		staff costs		7,000		7,000	7,000
	Meetings				1,913		1,913	894
					f24,826		E24,826	E23,420
	Total 2022				E21,802	E1,618	E23,420
9	Expenditure
				Staff	Depreciation	Other	2023	2022
				Costsf		Costsf	Total f	Total E
	Costs ofraising funds			305,414		165,935	471,349	427,181
	Charitable	activities		685,535	40,433	776,806	lp502,774	1,650,060
	(excluding	governance)
	Governance		costs	7,000		17,826	24,826	23,420
				f997,949	f40,433	F960,567	E1,998,949	E2,100,661
	Total 2022			EB24,302	E43,003	E1,233,356	E2,100,661
10	Staff Costs
							2023	2022
							f	E
Wages and salaries							884,237	735,482
Social	security costs						76,221	60,153
Pension costs							37,491	2B,667
							E997,949	EB24,302

ed f60,000	was:
2023	2022
Number	Number

				2023	2022
				Number	Number
Administration,	management,		fundraising	36	28
and charitable	expenditure	support

			2023	2022
			Number	Number
Fundraising	staff		9.7	8.4
Front line	support staff		14.3	10.1
Charity management		and central	9.2	7.5
			33.2	26.0

		Unrestricted	Restricted	2022
		Funds	Funds	Total
		E	E	f
INCOME AND ENDOWMENTS	FROM
Donations and legacies:
Donations and grants		1,186,674	149,063	1,335,737
Branch fundraising events		5,876	1,620	7,496
Legacies		3,568		3,568
Trading activities —sale ofgoods		11,244		11,244
Investment income		99,319		99,319
Total Income and Endowments		1,306,681	150,683	1p457,364
Expenditure on
Raising funds		413,176	14,005	427,181
Charitable activities		1,133,151	540,329	1,673,480
Total Expenditure		1,546,327	554,334	2,100,661
NET EXPENDITURE
FOR THE YEAR BEFORETRANSFERS		(239,646)	(403,651)	(643,297)
Transfers to restricted research		14,109	(14,109)
NET EXPENDITURE
FORTHE YEAR AFTER TRANSFERS		(225,537)	(417,760)	(643,297)
Net Gains and Losses
Gains / (losses) on fixed and current asset investments
Realised		50,860		50,860
Unrealised		(39,832)		(39,832)
NET MOVEMENT IN FUNDS		(214,509)	(417,760)	(632,269)
Reconciliation offunds
Balances brought forward at 1	March 2021	3,439,311	745,603	4,184,914
BALANCES CARRIED FORWARD
AT28February 2022		63,224,802	6327,843	63,552,645

Tangible Fixed Assets
Group and Charity:
	Freehold	Leasehold			Fittings	Equipment
	Property	Improvements			&
					fixtures
	Brandon	IIThe	Pavilion		Brandon		Total
	Cottage F.	Square f			Cottage f
Cost
As at 1March 2022	635,279	225,303	326,539		114,890	51,031	1,353,042
Additions						10,800	10,800
Disposals
As at 28 February 2023	635,279	225,303	326,539		114,890	61,831	1,363,842
Accumulated depreciation
and impairments
As at 1March 2022	222,779	180,264	326,539		47,505	20,425	797,512
Charge for the year		22,530			9,829	8,074	40,433
Eliminated on disposal
As at 28 February 2023	222,779	202,794	326,539		57,334	28,499	837,945
Net book value
At 28 February 2023	E412,500	f22,509	f	-	f57,556	E33,332	f525,897
At28February 2022	6412,500	645,039	f	—	f67,385	630,606	6555,530

Fixed Asset Investments
		Group	Charity
		E	E
Quoted investments
Market value at 1March 2022		3,379,345	3,379,345
Additions		287,249	287,249
Disposals		(326,995)	(326,995)
Net unrealised gains		(176,634)	(176,634)
		3,162,965	3,162,965
Cash at bank awaiting	re-investment	51,251	51,251
Subsidiary undertaking:	cost		26,807
Market value at 28 February 2023		63,214,216	E3,241,023
Historical cost as at 28 February 2023		63,056,461	63,083,268

14	Debtors
				Group		Charity
				2023 f	2022 f	2023 f	2022 6
	Amounts	falling	due within one year:
	Accrued legacy income			26,242	5,000	26,242	5,000
	Prepayments		and other accrued income	16,985	45,616	16,985	45,616
				f43,227	650,616	f43,227	650,616
15	Current	Asset Investments
				Group		Charity
				2023	2022	2023	2022
					f	f
	Listed	investments		532,560	565,013	532,560	565,013
				f532,560	6565,013	f532,560	6565,013

16	Liabilities: Amounts	Falling Due Within One Year	Falling Due Within One Year
				Group		Charity
				2023	2022	2023	2022
				f	f	f	f
	Creditors in the	ordinary course ofactivities		22,335	31,058	22,335	31,058
	Amount owed to subsidiary					26,807	26,807
	Accruals			21,401	14,344	21,401	14,344
	Social security			24,498	19,124	24,498	19,124
	Other creditors			14,076	13,094	14,076	13,094
				82,310	77,620	109,117	104,427
	Grant awards			780,187	746,469	780,187	746,469
				E862,497	E824,089	E889,304	6850,896
17	Liabilities: Amounts	Falling Due After More Than One Year
				Group		Charity
				2023	2022	2023	2022
				f	f	f	f
	Grant awards			E279,712	f723,353	E279,712	F723,353
18	Reconciliation ofGrants Awarded
	Group and Charity
						2023f	2022f
	Opening liability	obligation				1,469,822	1,227,320
	Grants awarded	in the year (note 24)				302,220	631,372
	Provisions no longer required		(note 24)			(129,132)	(10,787)
	Paid during the year					(583,010)	(378,083)
	Closing liability obligation					E1,059,900	61,469,822

Analysis ofGroup Assets between
	Restricted	General	Total
	Funds	Funds	Funds
	E	E	E
Tangible fixed assets		525,897	525,897
Fixed asset investments		3,214,216	3,214,216
Other current assets	385,146	502p873	888,019
Liabilities		(1,142,209)	(1,142,209)
Net assets at 28 February 2023	E3851146	E3p100g777	E3p485~923

			At1	Incoming	Resources	Restriction	Restriction	Other	Other	At 28February
			Nlarch	Resources	Expended		Full filled	Transfers	Gains &tosses	2023
			2022
Unrestricted funds
Free Charitable Reserve			1,577,306	1,798,670	(1,615,930)		33,275	91,093	(211,315)	1,673,099
Fixed assets resenre (note 12)			555,530		(40,433)			1D,800		S2S,897
Designated	Funds- Digital		145,800		(44,289)					101,511
Designated	Funds-Supportive	Care	746,166					(45,897)		700,269
Designated	Funds-Research	Pot	100,000							100,000
Designated	Funds- New Chgdren's		100,000					(100,000)
Hospital
Restricted	Funds
Research Fund			253,834	3,154	(1,261)					299,731
Children in	Need- Twin Vision		11,693		(1,104)					10,589
Movement	for 6ood		7,455		(7,455)
Harry and	Mary		6,808	10,000	(6,808)					10,000
Clay Days			22,653	50,000	(53,077)					19,576
NHS Charities together				39,600	(39,600)
Ken & Lynne Morrison Trust				100,000	(100,000)
Mazars				15,000						15,000
UPS				12,329	(11,284)					1,045
Susie P Foundation				10,000	(10,000)
Bettys			1,712		(1,712)
Other			23,688	104,789	(65,996)		(33,275)			29,206
Total			E3,552,645	E2,143,542	E(1,998,949)	E	-	E	E(211,3151	E3,485,923

23 Movements in Funds (continued)	23 Movements in Funds (continued)	23 Movements in Funds (continued)	23 Movements in Funds (continued)
Movements in Funds- prior			year
			At 1	Incoming	Resources	Restriction	Other	Other	At 28 February
			March	Resources	Expended	Full tilled	Transfers	Gains a Losses	2022
			2021
Unrestricted	funds
Free Charitable Reserve			1,940,391	1,306,681	(2891,409)	14,109	(203,494)	11,028	1,577,306
Fixed assets reserve			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-Shefneld		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 Chgdren's						100,000		100,080
Hospital
Research Fund			623,459	1,970	(371,595)				253,834
Children in	Heed- 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				60,000	(37,347)				22,653
HHS Charities together				13,200	(13,200)
The Julia and Hans Rausing Trust			35,721		(35,721)
Leeds City Council			10,000		(10,000)
senys			10,000		(8,288)				1,712
Other			11,857	49,513	(23,573)	(14,109)			23,688
Total			64,184,914	E1,457,364	E(2,100,661)			E11,028	E3,552,645

Awarded		2023	2022
		6	E
Sue Burchill research event travel		1,261
Yorkshire	Register —5year period		371,551
		61,261	6371,551
~G
Outreach	Play Specialists -3year period		66,292
Eckersley	House	10,000	15,000
Social Workers -6month extension			154,610
Paediatric	Radiographer —1year period	25,800	23,919
Playleaders —1year extension		70,900
Lead Nurse —2year period		70,097
Youth Activity Co-ordin ater-3 year period		67,000
Outreach	Chemotherapy worker -2year period	57,162
		6300,959	6259,821
Total		E302,220	6631,372

	2023	2022
	Total	Total
	6	6
Within 1year	30,008	29,630
Between 1and 5years	14,392	40,216