COMPANY REGISTRATION NUMBER: 03857179 CHARITY REGISTRATION NUMBER: 1079452
BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2025
BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 5 |
| Statement of financial activities (including income and | |
| expenditure account) | 6 |
| Statement of financial position | 7 |
| Notes to the financial statements | 8 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 15 |
BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.
Reference and administrative details
Registered charity name BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Charity registration number 1079452 Company registration number 03857179 Principal office and registered 39 Northgate office White Lund Industrial Estate Morecambe Lancashire LA3 3PA
The trustees
B J B Drury J J Richards Mr William Frederick Smith A Jackson E M Mullen R A Pow
Structure, governance and management
The trustees, who are also the directors for the purpose of company law and who served during the year and up to the date of signature of the financial statements were: B J B Drury J J Richards
W F Smith A Jackson E M Mullen R A Pow
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.
1
BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Objectives and activities
The charity exists to promote the wellbeing of the local community by engaging, responding, caring and serving.
The principal activities of the trust is the operation of The Phoenix Centre and the delivery of community facing services and activities helping to meet the needs of younger and elderly members of the community and those disadvantaged by age or infirmity.
Further details of the trusts activities during 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.
Strategic report
The following sections for achievements and performance and financial review form the strategic report of the charity.
Achievements and performance
Bowness And Windermere Community Care Trust continued to assess the delivery of services through a variety of evaluation procedures and internal targets set against the organisations Strategic Review, including an annual questionnaire to parents and carers, service users, partner organisations and staff/volunteers.
2
BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Financial review
The year has once again seen delivery of a number of community based outreach projects funded by grants and donations successfully applied for by our Project Manager, Simone Backhouse. The activities provided included Our "I was Young Once" project that brought some of our older residents together with local school children from Windermere School for 'coffee and cakes' to share stories of their lives and get to grips with I-pads. The participating residents also had their portraits captured by a local photographer and the images were displayed at Slate Café. Our literacy project helped children at Goodly Dale School by harnessing the pupils creative skills, guided by the expertise of the artistic and animation skills of artist Alex Kirkpatrick. The children involved were each awarded certificates featuring some of the characters they created during the project.
Children from St Mary's and St Martin's Primary continued their involvement with projects in Elleray Woods, this time with the assistance of comic art, to help excite their interest and learn more about animal behaviour. Fire safety featured as a key focus in our 'Don't be Elec-tricked' project help the children about the potential dangers of poorly maintained equipment and the possible dangers of some products bought via unscrupulous online marketplaces. The excellent characters created during the project appeared on bus tickets thanks to help promote the important message to all. Borth of these initiatives were supported by Alex Kirkpatrick. A cruise on the lake in October aboard MV Swift was enabled thanks to the generosity of Windermere Lake Cruises, and this was followed by lunch at Lake View Carvery.
Song and refreshments brought together around 60 members of our social activity group at Windermere Jetty to listen to, and join in with the Lytham St Anne's Shanty Crew. A rousing morning was had by all, made all the better by the stunning lake views available from the venue.
Christmas saw the coming together of many of our Windermeals group for Christmas Lunch at the Social Room at Windermere Masonic Lodge and our gratitude for the excellent table service by members of the Lodge. February saw the start of our Poppy Project in readiness for VE Day in May 2025 and much local poppy knitting was 'cast on' to help prepare for the event. This was just the start of our initiatives to support the 80th year commemoration of the end of the war in Europe.
Finally, the year saw our adoption of Windermere Railway Station and the coming together of various volunteers to help brighten up the environment with planting and other initiatives to ensure a bright and welcoming start, or finish, to their journey for those using the station.
We are extremely grateful to those organisations that funded or supported our activities during the year including those mentioned above and Electrical Safety First, Northern Trains Ltd, The Association for the study of Animal Behaviour, Westmorland and Furness Council,
Windermere and Bowness Town Council, United Utilities, Slate Café, Lamplighters, The Mission Café, Lakes Line Rail Group, Cumberland Building Society, Andrew Backhouse, Lakeland Gardens , Oakhill Vets, Windermere and Ambleside Lions Club, Windermere Freemasons Co-operative Community Fund and Windermere Lake Cruises.
Income from the Phoenix Centre remained almost identical to the previous year and continues to prove insufficient to cover the costs involved in operating the premises. Whilst repair and maintenance costs have been closely controlled the deficit on the overall operation of The Phoenix itself reflects the ongoing low day occupancy levels of the Main Sports Hall and first floor project room. Whilst we have also benefited from comparatively competitive utility costs over the last few years new contracts will see these costs rise beyond current levels in the future.
3
BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
We believe our rental levels are competitive and an increase, which would need to be relatively substantial, would most likely be a major deterrent, particularly to community groups who themselves might be suffering from financial challenges.
It is therefore important that we continue to investigate alternative opportunities to attract additional revenue to ensure that the building can continue to provide a cost-effective base for our long-standing community orientated tenants.
The trustees' annual report and the strategic report were approved on .............................. and signed on behalf of the board of trustees by:
Mr William Frederick Smith Trustee
4
BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Year ended 31 March 2025
I report to the trustees on my examination of the financial statements of BOWNESS AND WINDERMERE COMMUNITY CARE TRUST ('the charity') for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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:
-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
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the financial statements do not accord with those records; or
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the financial statements 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
-
the financial statements 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.
Independent Examiner
Gillian Telford FMAAT Verve Accountancy Limited 39 Northgate White Lund Morecambe LA3 3PA
5
BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 31 March 2025
| 2025 | 2025 | 2024 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 5 | 17,771 | 17,771 | 12,943 |
| Other trading activities | 6 | 24,505 | 24,505 | 24,502 |
| Investment income | 7 | – | 2,582 | 2,179 |
|
|
|
||
| Total income | 42,276 | 44,858 | 39,624 | |
|
|
|
||
| Expenditure | ||||
| Expenditure on raising funds: | ||||
| Costs of raising donations and legacies | 8 | 59,429 | 59,216 | 59,808 |
|
|
|
||
| Total expenditure | 59,429 | 59,216 | 59,808 | |
|
|
|
||
|
|
|
||
| Net expenditure and net movement in funds | (17,153) | (14,358) | (20,184) | |
|
|
|
||
| Reconciliation of funds | ||||
| Total funds brought forward | 708,476 | 708,476 | 728,660 | |
|
|
|
||
| Total funds carried forward | 691,323 | 691,323 | 708,476 | |
|
|
|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 8 to 13 form part of these financial statements.
6
BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 12 | 528,817 | 546,956 |
| Current assets | |||
| Debtors | 13 | 2,346 | 2,698 |
| Cash at bank and in hand | 163,680 | 159,854 | |
|
|
||
| 166,026 | 162,552 | ||
| Creditors: amounts falling due within one year | 14 | 725 | 1,032 |
|
|
||
| Net current assets | 165,301 | 161,520 | |
|
|
||
| Total assets less current liabilities | 694,118 | 708,476 | |
|
|
||
| Net assets | 694,118 | 708,476 | |
|
|
||
| Funds of the charity | |||
| Unrestricted funds | 691,323 | 708,476 | |
|
|
||
| Total charity funds | 15 | 691,323 |
708,476 |
For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 31 October 2024, and are signed on behalf of the board by:
Mr William Frederick Smith Trustee
The notes on pages 8 to 13 form part of these financial statements.
7
BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 39 Northgate, White Lund Industrial Estate, Morecambe, Lancashire, LA3 3PA.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
8
BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
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income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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legacy income is recognised when receipt is probable and entitlement is established.
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income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
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expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
9
BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Freehold property - 2% straight line Plant and machinery - 20% reducing balance Equipment - 20% reducing balance
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
10
BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Financial instruments (continued)
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Limited by guarantee
The company is limited by guarantee and does not contain any share capital.
5. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Donations | |||||
| Donations | 17,771 | 17,771 | 12,943 | 12,943 | |
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| 6. | Other trading activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Rental income | 24,505 | 24,505 | 24,502 | 24,502 | |
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| 7. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Interest receivable | – | 2,582 | 2,179 | 2,179 | |
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| 8. | Costs of raising donations and legacies | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Costs of raising donations and legacies | |||||
| - Legacies | 3,755 | 3,755 | 5,311 | 5,311 | |
| Costs of raising donations and legacies | |||||
| - Other type 1 | 55,674 | 55,461 | 54,497 | 54,497 | |
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|
|
|
||
| 59,429 | 59,216 | 59,808 | 59,808 | ||
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|
|
11
BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
9. Net expenditure
Net expenditure is stated after charging/(crediting):
2025 2024 £ £ Depreciation of tangible fixed assets 18,139 18,170
10. Staff costs
| The total staff costs and employee benefits for the reporting period are analysed as | The total staff costs and employee benefits for the reporting period are analysed as | follows: |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Wages and salaries | 13,942 | 12,520 |
|
|
The average head count of employees during the year was 2 (2024: 2).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
11. Trustee remuneration and expenses
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 (2024 £1,320). 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 2025, nor for the year ended 31 March 2024.
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
12. Tangible fixed assets
| Freehold | Plant and | |||
|---|---|---|---|---|
| property | machinery | Equipment | Total | |
| £ | £ | £ | £ | |
| Cost | ||||
| At 1 April 2024 and 31 March 2025 | 901,100 | 7,976 | 1,579 | 910,655 |
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| Depreciation | ||||
| At 1 April 2024 | 354,732 | 7,599 | 1,368 | 363,699 |
| Charge for the year | 18,022 | 75 | 42 | 18,139 |
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|
|
| At 31 March 2025 | 372,754 | 7,674 | 1,410 | 381,838 |
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| Carrying amount | ||||
| At 31 March 2025 | 528,346 | 302 | 169 | 528,817 |
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| At 31 March 2024 | 546,368 | 377 | 211 | 546,956 |
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12
BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
| 13. | Debtors | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Prepayments and accrued income | 986 | – | |
| Other debtors | 1,360 | 2,698 | |
|
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||
| 2,346 | 2,698 | ||
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| 14. | Creditors: amounts falling due within one year | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Accruals and deferred income | 421 | 919 | |
| Social security and other taxes | 304 | 113 | |
|
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||
| 725 | 1,032 | ||
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| 15. | Analysis of charitable funds | ||
| Unrestricted funds |
| Unrestricted funds | ||||
|---|---|---|---|---|
| At | ||||
| At | 31 | March 202 | ||
| 1 April 2024 | Income | Expenditure | 5 | |
| £ | £ | £ | £ | |
| General funds | (54,516) | 42,276 | (59,429) | (71,669) |
| Unrestricted fund 7 - desc in a/cs | 762,992 | – | – | 762,992 |
|
|
|
|
|
| 708,476 | 42,276 | (59,429) | 691,323 | |
|
|
|
|
|
| At | ||||
| At | 31 | March 202 | ||
| 1 April 2023 | Income | Expenditure | 4 | |
| £ | £ | £ | £ | |
| General funds | (34,332) | 39,624 | (59,808) | (54,516) |
| Unrestricted fund 7 - desc in a/cs | 762,992 | – | – | 762,992 |
|
|
|
|
|
| 728,660 | 39,624 | (59,808) | 708,476 | |
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|
16. Related parties
There were no related party transactions for the year ended 31 March 2025.
13
BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Company Limited by Guarantee
Management Information
Year ended 31 March 2025
The following pages do not form part of the financial statements.
14
BOWNESS AND WINDERMERE COMMUNITY CARE TRUST
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations | 17,771 | 12,943 |
|
|
|
| Other trading activities | ||
| Rental income | 24,505 | 24,502 |
|
|
|
| Investment income | ||
| Interest receivable | 2,582 | 2,179 |
|
|
|
|
|
|
| Total income | 44,858 | 39,624 |
|
|
|
| Expenditure | ||
| Costs of raising donations and legacies | ||
| Purchases | 3,755 | 5,311 |
| Wages and salaries | 13,942 | 12,520 |
| Rates and water | 568 | (710) |
| Light and heat | 6,417 | 5,644 |
| Repairs and maintenance | 5,096 | 8,520 |
| Insurance | 2,522 | 769 |
| Legal and professional fees | 5,061 | 5,040 |
| Telephone | 482 | 735 |
| Other office costs | 1,786 | 2,156 |
| Miscellaneous + Project Costs | 18,140 | 18,169 |
| Cleaning | 903 | 744 |
| Covid meal | 544 | 910 |
|
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|
| 59,216 | 59,808 | |
|
|
|
|
|
|
| Total expenditure | 59,216 | 59,808 |
|
|
|
|
|
|
| Net expenditure | (14,358) |
(20,184) |
15