# **REGISTERED COMPANY NUMBER: 03857179 (England and Wales) REGISTERED CHARITY NUMBER: 1079452**
## **Report of the Trustees and**
**Financial Statements for the Year Ended 31 March 2022**
## **for**
**BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
**BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Contents of the Financial Statements FOR THE YEAR ENDED 31 MARCH 2022**
|||**Page**||
|---|---|---|---|
|**Chairman's Report to the Members**|1|to|2|
|**Report of the Trustees**|3|to|6|
|**Independent Examiner's Report**||7||
|**Statement of Financial Activities**||8||
|**Balance Sheet**|9|to|10|
|**Notes to the Financial Statements**|11|to|19|
|**Detailed Statement of Financial Activities**||20||
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Chairman's Report to the Members FOR THE YEAR ENDED 31 MARCH 2022**
Following the severe impact of the implementation of lockdown restrictions imposed during the critical period of the Coronavirus Pandemic during the preceding financial year this year reflects the return, albeit a very slow one, of our traditional operational and charitable activities.
The year saw some increase of booking activity at The Phoenix Centre and return of the in-house activities provided by our various tenants.
Our limited part time staffing complement was fully re-engaged in their various roles and the trustees are thankful to them for their ongoing commitment to managing, supporting and helping maintain our activities and property.
The provision of our Windermeals hot meals delivered support was maintained as the trustees recognised that the social and health impact on lockdown of many of our elderly residents was ongoing. Twice weekly delivery of Windermeals was maintained until the end of July 2021 when it was reduced to a once a week service. Critically the availability of volunteer support materially reduced following the lifting of lockdown and the logistics associated with twice weekly deliveries thereby materially increased. Additionally the actual need reduced as many residents were able to return to their normal pre pandemic shopping and social activities. Volunteer support has been essential in maintaining the delivered service and this could not have been achieved without the dedication of all volunteers involved in this project.
Recognition that a need existed to help support an ongoing number of residents who were continuing to be impacted by lack of social activity was resolved by the introduction of a weekly sit down luncheon funded by a subsidy from the Windermeals project and a contribution from those attending.
As with the ongoing production of the delivered Windermeals this extension of the project was provided, and also hosted, by Lamplighters Dining Rooms.
Thanks to the support of the many sponsors, grant providers and donations funding continued to be available to maintain this provision throughout the financial year and into the next.
Overall some 6790 meal were provided in the calendar year to 31st December 2021 and a further 3783 to 31st December 2022. To the end of March 2022 a further 218 meals brought the total number of meals provided in the two financial years concerned to 10791.
The trustees are extremely grateful to the tremendous support provided by the staff at Lamplighters Dining Rooms without whom this project could not have achieved such tremendous results.
Aside from Windermeals BWCCT has once again been active towards the end of the financial year in supporting various community projects involving children from our local schools. Projects undertaken include planting snowdrops and aconites in Elleray Woods for Windermere Town Council , planting tubs at Windermere Railway Station for celebration of 150 years of railway activity in Windermere.
The year also saw final contribution from BWCCT to Windermere Town Council of funding relating to the operation of Public Toilets following their return to Windermere Town Council.
It is intended that a more extensive range of community project activity will be possible during the next financial year as even more normality returns post Covid and it would be hoped that revenue generation at The Phoenix Centre can be fully re-established to move towards operational breakeven
However, at the time of writing this report there is material concern regarding the dramatic increase in utility costs that will have major impact on operating costs at The Phoenix Centre placing even further pressure on the ability of the charity to return to the desire of operating, at minimum, at breakeven. The passing on of such costs to out tenants presents a major challenge to their own operational viability and could result in casual hire costs becoming uneconomic for future users of the facility.
Page 1
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
**Chairman's Report to the Members FOR THE YEAR ENDED 31 MARCH 2022**
W F Smith Chair of trustees.
Page 2
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2022**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and Aims**
The Charity exists to promote the wellbeing of the local community by engaging, responding, caring and serving.
The principal activities of the trust are the delivery of community facing services such as activities at the Phoenix Centre, the Luncheon Club, the Drop in Centre, provision of hot meals for the elderly, management of the public conveniences, and projects engaging with young people in the Windermere and Bowness area.
Details of the activities during the year are outlined in the Chairman's statement.
The Trustees have considered the guidance published by the Charities Commission in relation to public benefit and confirm that they adhere to this guidance. The Trustees are of the opinion that the objectives and activities of the charity ensure that it assists beneficiaries in the Bowness and Windermere area.
Page 3
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2022**
## **FINANCIAL REVIEW**
## **Review of the year**
The year was materially impacted by the Coronavirus Pandemic and the necessary imposition by Government of severe lockdown restrictions.
Lockdown resulted in immediate cancellation of forward bookings for The Phoenix Centre and concern from our regular tenants regarding their ability to meet future rental liabilities.
Additionally the immediate implications on the management of safety for our contractors involved in cleaning and maintaining the public toilets also resulted in closure of the public toilets. This action coincided with the decision of the directors to terminate operation of the public toilets and return them to Windermere Town Council, this was completed in June 2020.
The impact of immediate and future income of the organisation was therefore materially impacted and it was decided that it would be necessary to take advantage where appropriate of the Government furlough arrangements in order to minimise outgoings. The chair agreed to maintain his oversight of the security and well being of The Phoenix Centre alongside his ongoing maintenance of much of the day to day financial and physical administration.
Fortunately appropriate Covid related grant support schemes introduced by Government were extended to Community Halls and Sporting facilities and this enabled the chair to make application on behalf of BWCCT to access grant funding. Successful applications enabled the loss of rental income to be offset and reimbursement of rents paid by our key users to be made to ease the financial burden on themselves.
Opportunity was however identified to help support the elderly, isolated and vulnerable impacted by Covid by introduction of a twice weekly hot meals delivery service delivered by volunteers. Discussion with The Lamplighter Dining Rooms identified their support to produce the meals and the Covid Support Windermeals project was launched in April 2020.
Immediate and ongoing funding for this project was received from a great many local businesses, service organisations, membership organisations, local authorities and other charities for which BWCCT is extremely thankful. In the financial year concerned some 8000 Windermeals were delivered.
As a consequence the directors recognise that the financial statement accompanying this report reflects the extraordinary conditions created by the Covid-19 Pandemic and believe that, under the circumstances, the outcome was not as severe is it might otherwise have been.
## **Reserves policy**
The Trust had free reserves (general reserves excluding fixed assets and restricted reserves) of £188,984 at 31 March 2022. The Trustees policy is to maintain a sufficient level of reserves in line with its operational and strategic needs and they consider that the reserves retained achieves that aim.
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The Charity is controlled by its governing documents, a Memorandum of Association which establishes the objects and powers of the charitable company and its Articles of Association which constitute a limited company, limited by guarantee, as defined by The Companies Act 2006.
Page 4
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Recruitment and appointment of new trustees**
The Trustees may appoint a person who is willing to act as a Trustee either to fill a vacancy or as an additional Trustee. The Charity may, by ordinary resolution appoint a person who is willing to act, to be a Trustee either to fill a vacancy or as an additional Trustee.
The Trustees may appoint one or more of their number to the unremunerated office of Managing Director or to any other unremunerated office under the Charity. Any such appointment may be made upon such terms as the Trustees determine. Any appointment of a Trustee to an executive office shall terminate if they cease to be a Trustee.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Registered Company number** 03857179 (England and Wales)
## **Registered Charity number**
1079452
## **Registered office**
2 Windermere Works Oldfield Court Windermere Cumbria LA23 2HJ
## **Trustees**
B J B Drury J J Richards M D Pollard retired (deceased 6/8/2022) W F Smith K P Dorgan (resigned 30/4/2021) A Jackson E M Mullen R A Pow
## **Independent Examiner**
Gillian Telford FMAAT RFM Lancaster Limited 39 Northgate White Lund Morecambe Lancashire LA3 3PA
## **Solicitors**
Progression Solicitors 5 Crescent Road Windermere LA23 1EA
Page 5
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2022**
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
....................................................................
W F Smith - Trustee
Page 6
## **Independent Examiner's Report to the Trustees of Bowness and Windermere Community Care Trust**
## **Independent examiner's report to the trustees of Bowness and Windermere Community Care Trust ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Gillian Telford FMAAT RFM Lancaster Limited 39 Northgate White Lund Morecambe LA3 3PA
Date: .............................................
Page 7
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2022**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**Notes**
**£**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
9,056
-
**Charitable activities**
Phoenix Centre
32,317
-
Luncheon Club
-
-
Public Toilets
-
-
Investment income
2
416
-
Other income
1,937
-
**Total**
43,726
-
**EXPENDITURE ON**
Raising funds
1,563
-
**Charitable activities**
3
Phoenix Centre
50,773
-
Luncheon Club
312
-
Public Toilets
-
15,184
Windermeals
11,101
-
**Total**
63,749
15,184
**NET INCOME/(EXPENDITURE)**
(20,023)
(15,184)
**Transfers between funds**
11
5,065
(5,065)
**Net movement in funds**
(14,958)
(20,249)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
777,951
20,249
**TOTAL FUNDS CARRIED FORWARD**
762,993
-|**2022**
**Total**
**funds**
**£**
9,056
32,317
-
-
416
1,937
43,726
1,563
50,773
312
15,184
11,101
78,933
(35,207)
-
(35,207)
798,200
762,993|**2021**
**Total**
**funds**
**£**
21,025
8,763
83
5,000
1,419
44,957
81,247
3,936
43,989
-
19,686
17,702
85,313
(4,066)
-
(4,066)
802,266
798,200|
|---|---|---|
The notes form part of these financial statements
Page 8
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Balance Sheet 31 MARCH 2022**
|**Notes**
**FIXED ASSETS**
Tangible assets
8
**CURRENT ASSETS**
Debtors
9
Cash at bank
**CREDITORS**
Amounts falling due within one year
10
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
11
Unrestricted funds:
General fund
Phoenix Centre Refurbishment Reserve
Phoenix Centre Capital Fund
Phoenix Revaluation Reserve
Phoenix Centre General Project Fund
Restricted funds:
Public Toilets
**TOTAL FUNDS**|**Unrestricted**
**funds**
**£**
583,072
1,738
181,074
182,812
(2,891)
179,921
762,993
762,993|**Restricted**
**funds**
**£**
-
-
1,193
1,193
(1,193)
-
-
-|**2022**
**Total**
**funds**
**£**
583,072
1,738
182,267
184,005
(4,084)
179,921
762,993
762,993
190,074
7,339
329,876
126,905
108,799
762,993
-
762,993|**2021**
**Total**
**funds**
**£**
601,260
5,367
194,730
200,097
(3,157)
196,940
798,200
798,200
187,010
7,339
347,898
126,905
108,799
777,951
20,249
798,200|
|---|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.
The notes form part of these financial statements
Page 9
continued...
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Balance Sheet - continued 31 MARCH 2022**
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. W F Smith - Trustee
The notes form part of these financial statements
Page 10
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Notes to the Financial Statements FOR THE YEAR ENDED 31 MARCH 2022**
## **1. ACCOUNTING POLICIES**
## **BASIS OF PREPARING THE FINANCIAL STATEMENTS**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Bowness And Windermere Community Care Trust is a private charitable company limited by guarantee, registered in England and Wales.
The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £.
## **INCOME**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **EXPENDITURE**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **RAISING FUNDS**
Costs of generating funds comprise the costs associated with attracting voluntary income, the costs of fundraising and procuring investment income. As these costs are negligible, no figure has been attributed to this item.
## **CHARITABLE ACTIVITIES**
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **TANGIBLE FIXED ASSETS**
The freehold property was valued on 22 March 2010 by professional valuers Hackney & Leigh Ltd, Windermere and is included at the re-valued amount, the difference between the net book value prior to re-valuation and the market value being taken to the Revaluation reserve included in Unrestricted reserves. The Trustees seek an informal confirmation each year when the insurance is renewed from professional valuers Hackney & Leigh Ltd, Windermere to ensure that the market value of the property is still in line with that as stated in the accounts.
Depreciation is provided on fixed assets using the following rates and methods:-
Freehold Property - 2% straight line. All other Fixed Assets - 20% reducing balance.
## **TAXATION**
The charity is exempt from corporation tax on its charitable activities.
Page 11
continued...
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **1. ACCOUNTING POLICIES - continued**
## **FUND ACCOUNTING**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **GOVERNMENT GRANTS**
Grants have been accounted for using the performance model. The performance model requires that: - A grant that does not impose specified future performance-related conditions on the recipient is recognised in income when the grant proceeds are received or receivable.
- A grant that imposes specified future performance-related conditions on the recipient is recognised in income only when the performance-related conditions are
## **2. INVESTMENT INCOME**
|**INVESTMENT INCOME**|||
|---|---|---|
||**2022**|**2021**|
||**£**|**£**|
|Interest Receivable|416|1,419|
## **3.**
## **CHARITABLE ACTIVITIES COSTS**
|**CHARITABLE ACTIVITIES COSTS**||
|---|---|
||**Direct**|
||**Costs (see**|
||**note 4)**|
||**£**|
|Phoenix Centre|50,773|
|Luncheon Club|312|
|Public Toilets|15,184|
|Windermeals|11,101|
||77,370|
Page 12
continued...
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **4. DIRECT COSTS OF CHARITABLE ACTIVITIES**
|Staff costs
Rent Rates and water
Insurance
Utilities
Telephone
Cleaning
Maintenance
Miscellaneous + Project Costs
Accountancy and independent examination fee
Toilets Direct Costs
Public Toilets overheads
Covid meals
Depreciation|**2022**
**£**
12,625
1,383
1,631
3,355
774
506
4,823
1,955
5,845
-
15,184
11,101
18,188
77,370|**2021**
**£**
12,540
891
3,295
1,783
536
502
2,954
755
7,600
4,002
10,589
17,702
18,228|
|---|---|---|
|||81,377|
## **5.**
## **NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|Depreciation - owned assets|18,188|18,228|
|Independent examination fee|400|400|
## **6. TRUSTEES' REMUNERATION AND BENEFITS**
Let's Talk Shop Limited, a company of which W F Smith is a director and shareholder, provides administration services for which it received £1,320 (2021 £1,397). This is provided for in the Memorandum of Association.
Apart from the above, there were no Trustees' remuneration or other benefits for the year ended 31 March 2022, nor for the year ended 31 March 2021.
## **TRUSTEES' EXPENSES**
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
Page 13
continued...
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
21,025
-
**Charitable activities**
Phoenix Centre
8,763
-
Luncheon Club
83
-
Public Toilets
-
5,000
Investment income
1,419
-
Other income
44,957
-
**Total**
76,247
5,000
**EXPENDITURE ON**
Raising funds
3,936
-
**Charitable activities**
Phoenix Centre
43,989
-
Public Toilets
80
19,606
Windermeals
17,702
-
**Total**
65,707
19,606
**NET INCOME/(EXPENDITURE)**
10,540
(14,606)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
767,411
34,855
**TOTAL FUNDS CARRIED FORWARD**
777,951
20,249|**Total**
**funds**
**£**
21,025
8,763
83
5,000
1,419
44,957
81,247
3,936
43,989
19,686
17,702
85,313
(4,066)
802,266
798,200|
|---|---|
Page 14
continued...
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **8. TANGIBLE FIXED ASSETS**
## **9.**
## **10.**
|**Freehold**
**Plant and**
**Office**
**property**
**machinery**
**equipment**
**£**
**£**
**£**
**COST**
At 1 April 2021 and 31 March 2022
901,100
7,976
1,371
**DEPRECIATION**
At 1 April 2021
300,666
7,238
1,283
Charge for year
18,022
148
18
At 31 March 2022
318,688
7,386
1,301
**NET BOOK VALUE**
At 31 March 2022
582,412
590
70
At 31 March 2021
600,434
738
88
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2022**
**£**
Trade debtors
1,340
Prepayments
398
1,738
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2022**
**£**
Trade creditors
2,870
Social security and other taxes
403
VAT
60
Accrued expenses
751
4,084|**Totals**
**£**
910,447|**Totals**
**£**
910,447|
|---|---|---|
||309,187
18,188||
||327,375||
||583,072||
||601,260||
|||**2021**
**£**
5,367
-|
|||5,367|
|||**2021**
**£**
1,306
302
598
951|
|||3,157|
Page 15
continued...
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **11. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
Phoenix Centre Refurbishment Reserve
Phoenix Centre Capital Fund
Phoenix Revaluation Reserve
Phoenix Centre General Project Fund
**Restricted funds**
Public Toilets
**TOTAL FUNDS**
Net movement in funds, included in the above are
**Unrestricted funds**
General fund
Phoenix Centre Capital Fund
**Restricted funds**
Public Toilets
**TOTAL FUNDS**|**Net**
**Transfers**
**movement**
**between**
**At**
**At 1/4/21**
**in funds**
**funds**
**31/3/22**
**£**
**£**
**£**
**£**
187,010
(2,001)
5,065
190,074
7,339
-
-
7,339
347,898
(18,022)
-
329,876
126,905
-
-
126,905
108,799
-
-
108,799
777,951
(20,023)
5,065
762,993
20,249
(15,184)
(5,065)
-
798,200
(35,207)
-
762,993
as follows:
**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
43,726
(45,727)
(2,001)
-
(18,022)
(18,022)
43,726
(63,749)
(20,023)
-
(15,184)
(15,184)
43,726
(78,933)
(35,207)|
|---|---|
Page 16
continued...
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **11. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Phoenix Centre Refurbishment Reserve
Phoenix Centre Capital Fund
Phoenix Revaluation Reserve
Phoenix Centre General Project Fund
**Restricted funds**
Public Toilets
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are as
**Unrestricted funds**
General fund
Phoenix Centre Capital Fund
Phoenix Centre General Project Fund
**Restricted funds**
Public Toilets
**TOTAL FUNDS**|**Net**
**movement**
**At**
**At 1/4/20**
**in funds**
**31/3/21**
**£**
**£**
**£**
159,867
27,143
187,010
7,339
-
7,339
365,920
(18,022)
347,898
126,905
-
126,905
107,380
1,419
108,799
767,411
10,540
777,951
34,855
(14,606)
20,249
802,266
(4,066)
798,200
follows:
**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
74,828
(47,685)
27,143
-
(18,022)
(18,022)
1,419
-
1,419
76,247
(65,707)
10,540
5,000
(19,606)
(14,606)
81,247
(85,313)
(4,066)|
|---|---|
Page 17
continued...
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **11. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
Phoenix Centre Refurbishment Reserve
Phoenix Centre Capital Fund
Phoenix Revaluation Reserve
Phoenix Centre General Project Fund
**Restricted funds**
Public Toilets
**TOTAL FUNDS**|**Net**
**movement**
**At 1/4/20**
**in funds**
**£**
**£**
159,867
25,142
7,339
-
365,920
(36,044)
126,905
-
107,380
1,419
767,411
(9,483)
34,855
(29,790)
802,266
(39,273)|**Transfers**
**between**
**funds**
**£**
5,065
-
-
-
-
5,065
(5,065)
-|**At**
**31/3/22**
**£**
190,074
7,339
329,876
126,905
108,799|
|---|---|---|---|
||||762,993
-|
||||762,993|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||**Incoming**|**Resources**|**Movement**|
|---|---|---|---|
||**resources**|**expended**|**in funds**|
||**£**|**£**|**£**|
|**Unrestricted funds**||||
|General fund|118,554|(93,412)|25,142|
|Phoenix Centre Capital Fund|-|(36,044)|(36,044)|
|Phoenix Centre General Project Fund|1,419|-|1,419|
||119,973|(129,456)|(9,483)|
|**Restricted funds**||||
|Public Toilets|5,000|(34,790)|(29,790)|
|**TOTAL FUNDS**|124,973|(164,246)|(39,273)|
Purpose of funds
Phoenix Capital Fund - arose on redevelopment of the Phoenix Centre. Phoenix Revaluation Reserve - arose from revaluation of the Phoenix Centre on 22 March 2010. Phoenix Centre General Project Fund - set aside for future development of the Phoenix Centre. Phoenix Centre Refurbishment Reserve - for refurbishment of the Phoenix Centre.
Public Toilets - for operation, maintenance and management of the Public Toilets. The total income of this project has been treated as a restricted fund as some of the income received has been provided by public bodies who would be unlikely to be able to agree to the income being applied for other purposes.
Page 18
continued...
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **11. MOVEMENT IN FUNDS - continued**
Restricted Funds - £15,000 has been returned to the council and the remainder moved to general reserves.
The Trust has started to undertake other projects, the funding for which is likely to be restricted. As these are small and not significant to the other funds as at 31 March 2022 they have not been analysed separately in the accounts.
## **12. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2022.
Page 19
## **BOWNESS AND WINDERMERE COMMUNITY CARE TRUST**
## **Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2022**
||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|9,056|21,025|
|**Investment income**|||
|Interest Receivable|416|1,419|
|**Charitable activities**|||
|Income|2,561|11,851|
|Recharges for Utilities|29,756|1,995|
||32,317|13,846|
|**Other income**|||
|Government grants|1,937|44,957|
|**Total incoming resources**|43,726|81,247|
|**EXPENDITURE**|||
|**Other trading activities**|||
|Bad debts|1,563|3,936|
|**Charitable activities**|||
|Wages|12,625|12,540|
|Rent Rates and water|1,383|891|
|Insurance|1,631|3,295|
|Utilities|3,355|1,783|
|Telephone|774|536|
|Cleaning|506|502|
|Maintenance|4,823|2,954|
|Miscellaneous + Project Costs|1,955|755|
|Accountancy and independent examination fee|5,845|7,600|
|Toilets Direct Costs|-|4,002|
|Public Toilets overheads|15,184|10,589|
|Covid meals|11,101|17,702|
|Depreciation of tangible fixed assets|18,188|18,228|
||77,370|81,377|
|Total resources expended|78,933|85,313|
|**Net expenditure**|(35,207)|(4,066)|
This page does not form part of the statutory financial statements
Page 20