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2020-12-31-accounts

Reference and Administrative Details 1
Trustees' Report 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 22
Whitehaven Community Trust Limited Whitehaven Community Trust Limited
Reference and Administrative Details
Chief Executive Officer Mrs K Maxwell OBE
Trustees Mr J Taylor
Miss J Nicholson
Mr N Clarkson MBE
Mr M Parlett
Mr D Lord
Reverend R Jackson
Secretary Mrs K Maxwell OBE
Registered Office 13 −15 Market Place
Whitehaven
Cumbria
CA28 7JB
Company Registration Number 03291380
Charity Registration Number 1060245
Independent Examiner Gibbons Chartered Accountants
Carleton House
136 Gray Street
Workington
Cumbria
CA14 2LU
Bankers National Westminster Bank plc
71 Lowther Street
Whitehaven
Cumbria
CA28 7AH

Unrestricted Restricted Total Total
funds funds 2020 2019
Note £ £ £ £
**Income and Endowments ** from:
Donations and legacies 3 71,610 200,167 271,777 121,087
Charitable activities 4 195,858 195,858 181,395
Investment income 5 590 590 859
Total Income 268,058 200,167 468,225 303,341
Expenditure on:
Charitable activities 6 (216,086) (141,064) (357,150) (371,878)
Total Expenditure (216,086) (141,064) (357,150) (371,878)
Net income/(expenditure) 51,972 59,103 111,075 (68,537)
Other recognised gains
and losses
Gains/losses on revaluation
of fixed assets 304,177 304,177
Net movement in funds 356,149 59,103 415,252 (68,537)
Reconciliation of funds
Total funds brought forward 1,178,936 57,248 1,236,184 1,304,721
Total funds carried forward 16 1,535,085 116,351 1,651,436 1,236,184

**Balance Sheet as at 31 ** December 2 020
2020 2019
Note
Fixed assets
Tangible assets 12 1,390,795 1,099,308
Current assets
Debtors 13 2,799 26,842
Cash at bank and in hand 14 262,343 113,801
265,142 140,643
Creditors: Amounts falling due within one year 15 (4,501) (3,767)
Net current assets 260,641 136,876
Net assets 1,651,436 1,236,184
Funds of the charity:
Restricted income funds
Restricted funds 16 116,351 57,248
Unrestricted income funds
Unrestricted funds 1,535,085 1,178,936
Total funds 16 1,651,436 1,236,184

Asset class Depreciation method and rate
Freehold properties 100 years straight line basis
Improvements to leasehold properties 20 years straight line basis
Furniture and equipment 4 years straight line basis

Unrestricted
funds
Restricted Total Total
General funds 2020 2019
£ £ £ £
Donations and legacies;
Donations from individuals 15,293 15,293 9,102
Grants, including capital grants;
Government grants 56,317 56,317
Grants from other charities 200,167 200,167 111,985
71,610 200,167 271,777 121,087
4 Income from charitable activities
Unrestricted
funds
Total Total
General 2020 2019
£ £ £
CBC −Housing benefit 145,580 145,580 135,572
Room hire and other 50,278 50,278 45,823
195,858 195,858 181,395
,
5 Investment income
Unrestricted
funds
Total Total
General 2020 2019
£ £ £
Interest receivable and similar income;
Interest receivable on bank deposits 590 590 859

Unrestricted
funds
Restricted Total Total
General funds 2020 2019
Note £ £ £ £
Management and
admin wages 50,437 50,437 40,284
Management and
admin NIC 2,747 2,747 2,630
Wages and salaries 12,617 88,476 101,093 82,899
Wages and salaries
NIC 1,997 1,997 1,228
Pension costs 2,129 2,129 1,510
Training costs 9,522 11 9,533 2,175
Rent and rates 9,929 5,833 15,762 11,906
Light, heat and power 11,258 2,959 14,217 15,972
Insurance 17,034 17,034 13,474
Repairs and renewals 15,790 7,939 23,729 54,803
Telephone 4,347 4,347 3,752
Printing, postage and
stationery 1,227 1,227 1,343
Equipment rental 777
Security and other
costs 46,165 35,846 82,011 89,200
Legal and
professional fees 2,652 2,652 6,209
Bank charges 458 458 539
Depreciation,
amortisation and other
similar costs 12,690 12,690 28,759
Governance costs 7 15,087 15,087 14,418
216,086 141,064 357,150 371,878

Governance costs
Unrestricted
funds
Total Total
General 2020 2019
£ £ £
Staff costs
Wages and salaries 9,970 9,970 9,970
Legal fees 3,867 3,867 3,198
Other governance costs 1,250 1,250 1,250
15,087 15,087 14,418

Net incoming /(outgoing) resources for the year inclu de:
2020 2019
£ £
Depreciation of fixed assets 12,690 28,759

The aggregate payroll costs were as follows:
2020 2019
£ £
Staff costs during the year were:
Wages and salaries 161,500 133,153
Social security costs 4,744 3,858
Pension costs 2,129 1,510
168,373 138,521
2020 2019
No No
Chief executive and company secretary 1 1
Direct charitable work 11 14
Charitable administration and management 3 3
Cleaning 1 1
16 19

12 Tangible fixed assets
Furniture
Land and and
buildings equipment Total
Cost
At 1 January 2020 1,473,262 38,044 1,511,306
Revaluations 304,177 304,177
Additions 45,823 45,823
Disposals (308,634) (308,634)
At 31 December 2020 1,514,628 38,044 1,552,672
Depreciation
At 1 January 2020 375,043 36,955 411,998
Charge for the year 11,646 1,044 12,690
Eliminated on disposals (262,811) (262,811)
At 31 December 2020 123,878 37,999 161,877
Net book value
At 31 December 2020 1,390,750 45 1,390,795
At 31 December 2019 1,098,219 1,089 1,099,308

13 Debtors
2020 2019
£ £
Prepayments 2,799 2,216
Other debtors 24,626
2,799 26,842
14 Cash and cash equivalents
2020 2019
£ £
Cash on hand 160 160
Cash at bank 262,183 113,641
262,343 113,801
,

15 Creditors: amounts falling due within one year
2020 2019
£ £
Other taxation and social security 346 375
Accruals 4,155 3,392
4,501 3,767
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17 Analysis of net assets between funds
Unrestricted
funds
General Total funds
£ £
Tangible fixed assets 1,390,795 1,390,795
Current assets 265,142 265,142
Current liabilities (4,501) (4,501)
Total net assets 1,651,436 1,651,436
Unrestricted
funds
Total funds
at 31
December
General 2019
£ £
Tangible fixed assets 1,099,308 1,099,308
Current assets 140,643 140,643
Current liabilities (3,767) (3,767)
Total net assets 1,236,184 1,236,184