REGISTERED COMPANY NUMBER.. 04171758 (England and Wale5) REGISTERED CHARITY NUMBER: 1088693 Re ort of the Trustees and Unaudlted Flnanclal Statements for the Y ar Ended 31st March 2024
Carlisle One World Centr Page Report of the Trustees Independent Examiner's Report to the Trustees Statement of Financial Activities Balance Sheet Notes to the Financlal Statements The following pages do not form part of the financlal statements Detalled Statement of Flnanclal Activitles 14 Page l of 15
Carlisle One World ntre The trustees who are also dirertors 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 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORPI Accounting and Reporting by Charities, Issued in March 2005. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Charity Name Carlisle One World Centre Registered Company Number 04171758 (England and Wales) Registered Charlty Number 1088693 Registered Office 2 Lowthians Lane Engllsh Street Carlisle Cumbria CA3 8JR Trustees Ms H M Boyling Revd Canon T J Hyslop Drj F McDowell Ms E K Nicholson Ms V Wood Ms H Attewell Mr N Hughes Teacher Clerk In Holy Orders Iretiredl Retired None Architect Charity Administrator Councillor Resigned 12" May 2023 Resigned 19th October 2023 Company Secretary Revd Canon T J Hyslop Independent examlner Mrs A Evans A Evans Accountants Highfield Thur5tonfield Carlisle CAS 6HE Page 2 of 15
Carlisle One World Cent STRUCTURE, GOVERNANCE AND MANAGEMENT The company was incorporated on the 2. March 2001. The date of registration with the Charitv Commission was I" October 2001. Governlng Document The charity is controlled by it5 governina document, a deed of trust, and constitutes a limited company, limited by 8U3rantee, as defined by the Companies Hoijse Act 2006. Risk Management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Company Llmited by Guarantee The Ilabllity of members Is limlted. Every member promises if the charity is dissolved while they remain a member, or within 12 months afterwards, to pay up to £1 towards the cost of dissolution and the liablllties incurred by the Charlty whlle the contributor was a member. OBJECTIVES AND ACTIVITIES Publlc Beneflt The trustees have complied with thelr duty to have due regard to the guidance on public beneflt published by the Charity Commission in exercising their power5 or duties. ACHIEVEMENT AND PERFORMANCE Charltable Artlvltles During the year 2023-2024 Carllsle One World Centre ICOWC) maln areas of campaigning and support contlnued to be around Fairtrade, refugee support through Carlisle Refugee Action Group, Carlisle International Women's Group and the theme year of Root Causes- why people leave their homes. Activities under the theme year included monthly talks or films on the topic of why people, refugees in particular, are forced to leave their home and seek sanctuary in other countries. Speakers Included asylum seekers, resettled refugees, council staff and local experts, including COWC'S patron Rae McGrath. The main film screened during the year was The Swimmers but additional films of interest were promoted and shared such as The Old Oak by Ken Loach. Blog and social media posts supplemented in the information in the talks and films Carlisle Refugee Actlon Group (CRAG) was a project of COWC that, by the end of the year, had managed to secure independence as a new charity. In 2023-2024 CRAG received donations from indlviduals and fundraislng activities of £11,70112023: £12,963) both through fundraising platforms but also through charitable giving. Other grants of £15,30812023'. £15.386) from the Hadfield Trust, Migrant Helpline, CVS and 8MR Foundation were received as well as additional grants of £49,990 (2023: £43,375) frorn Cumberland Council. Donations mostly went towards welcome and support to people seeking asylum in the city. CRAG purchased clothes and other items to help people who were living in Carlisle based hotel accommodation as well as dispersal housing under the Home Office. During the year over 600 individuals were supported by CRAG including members of the over 50 families through the various global, Ukraine and Afghan resettlement schemes. As well as material Page 3 of 15
rlisl One World Centre support, CRAG staff and volunteers ran drop ins, conversation cafes, clothes distributions, driving support and coffee mornings a5 well as a successful football team with several walks, meals and other one off activities taking place. Regular meetings with third sector, voluntary and statutory partners were held throughout the year to coordinate and manage support. Finally, the City of Sanctuary group continued to meet and work on this project with a new group for developing Cumberland as a Place of Sanctuary was formed. Throughout the year the Carllsle Internatlonal Women'5 Group continued to meet for coffee mornings and events, working closely with Carlisle Refugee Action Group and growing from strength to strength. Internation31 Women's Day 2024 was marked with a very special and well attended Open th MIC evening on 8 March and the group man3Eed to attract several new and active members. Falrtrade artivities took place throuEhout the year with the highlight being working towards the renewal of Carlisle's Fairtrade Status. The CarlSsle Fair Trade Advisory Group organised a qui2 in February in partnership with Carlisle Food Bank and Cash for Kids {charities in receipt of Mayor of Carlisle funding for 2023-2024). Falrtrade Fortnight was postponed to September 2024 to mark the th 30 anniversary of Fairtrade. Other events held during the year included a community lunch for Inter Falth Week in November 2023 with the High Sheriff in attendance. COWC also took part in Carlisle Unity Feslival in July 2023 as well as several fundraislng events to raise money forthe Mayor's charities. COWC contlnued to host a safe, affordable room for counselling and small meetings during the year when it wa5 safe to do so. As alway5 COWC is hugely grateful to indlvidual and church supporters, partners and volunteers for contributing to our work, and with the organisation and publicity of events, COWC has worked closely with a wide range of organlsations throughout the year Includlng Sustainable Carllsle, Churches Together in Carlisle, Cumbria Overseas Aid Trust, Carlisle World Shop, and others. FINANCIAL REVIEW Reserves Pollcy The trustees have agreed a Reserves Policy of 4 months expenditure. Results for Year The charity has a surplus for the year of £14,156 after Increasing income from £73,186 last year to £82,718 this year. Total expenditure increased from £52,447 to £68,562 during the year. Total funds at 31 March 2024 are £49,126 with £43,154 being restricted and unrestricted/free reserves of £5,972. FUTURE DEVELOPMENTS The charity intends to continue its activities associated with Fairtrade and campaigning, The theme for 2024-2025 will be Brid8in8 Faith Communities. Approved by order of the board of trustees on signed on its behalf by: .10.09.24 . and J F McDowell Trustee.. John F McDowell Page 4 of 15
Carlisle One World Centre Inde endent Examinerfs Re ort to the Trustees of Carllsle One World Centre I report on the accounts of the company forthe year ended 31" March 2024. which are spt out on pages 6 to 12. Responsibilities and basis of report As the charity's trustees (and also the directors forthe purposes of company law) you are responsible for the preparation of the accounts in accordanLe with the requirements of ttie Compaiiies Act 2006. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, I have examiiied your charity's accounts as required under section 145 of the Charities Act 2011 ('the act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145 {5}(b) of the 2011 Act. My role is to State whether any material matters have come to my attention givinE me cause to believe: l. That accounting records were not ke.pt as required by section 386 of the Companies Act 2CM)6 and section 130 of the Charities Act; or 2. Thdt the accounts do not accord with those records; or 3. That the accounts do not comply with the accounting requlrements of settion 396 of the Conipanies Act 2006 and with the methods and pr5nciples of the Charitle5 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 other than any quirement that the accounts give a 'true and fair, view which Is not a matter considered as part of an independent exafiiination: or 4. That there 15 turther information needed for a proper understanding of the accounts. Independent examlnerfs ststement I have completed my examination and liave no concerns in respect of the matters111 to (41 listed above and, In connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention in order to enable a proper understanding of the accounts to be reached. Alison Evans CPFA FMAAT A Evans Accountsnts Highfield Thurstonfield Carlisle Cumbria CA5 6HE Page 5 of IS
rllsle One W rl ntre Unre&lrlct¢d Funds 2024 R•strlrted Funds 2024 Totsl Fund$ 2024 Total Funds 2023 Noto INCOMING RESOURCES Incomiiig fesources from genei'atiiig fund& Donations Actvrties foi 8eiie.ralln8 fuiJd8 ITweslmeiil Income ch3rm.able activrties 2290 2,787 623 20 5,720 11,701 13,990 2,787 623 65 18 82,718 10,480 2,483 424 59.799 73.181? 6S 98 76,999 TOTAi INCOMING RESCAJRCES REXXJRCES EXPENDED Cost of 8eneidting ftiiids.. Fuiidraising costs CharFtable activities Governance Costs lo34 592 10,626 57,936 67970 592 68,562 51.872 576 52,447 57936 TQTPI RESOUCRES EXPENDED NET INCOME / (OUTGOINGS) RESOUCE5 BEFORE TrANsfERS Tianster between fund5 14?06) 19,063 14,156 20,739 ioill NET INCOME I IEXPENDrruRE) FOR THE YEAR (a.831) 17.988 14,156 20,T39 RECONaiiATION FUNDS Tolal fund5 brou8ht forward 9,804 25,166 34.970 14,231 TOTAI FUNDS CAIIRIED FORWARD 5,972 43,154 49,126 34.970 The Statement of Financial Actlvlties includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared. All of the above amounts relate to continulng activities. The notes on pages 8 to 12 form part of these financial statements Page 6 of 15
Carlisle On Worl Centr 2024 2024 2023 2023 Note Current Assets Debtors Cash at bank and in hand 41.509 469 53.861 35.459 Liabilltles Credltors.. Amounts falling due wlthin one year 489 489 NEf ASSETS 49,126 34,970 FUNDS Resrrlcted funds Unrestrlcted income funds io li 43.154 5.972 25,166 9,81)4 Total Funds 49,126 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31" March 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31" March 2024 In accordance with Section 476 of the Companles Act 2006. (a) The trustees acknowledge thelr responslbllitffies for ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companles Act 2006 and (bl 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 appllcable to the ¢harltable company. These financlal statements have be,en prepared In accordance with the special provislons of Part 15 of the Companies Act 2006 rela'ting to charitable small companies and with the Financial Reporting Standard for Smaller Entities (effective January 2015}. The financial statements were on.........10.09.24.......................... approved by the Board and were signed on its behalf by: Trustees J F McDowell Trustee: John F McDowell Page 7 of IS
Carlisle One W rld Centr test eFi ncial ta t for th Year Ended 31st March I. ACCOUNTING POLICIES Accounting convention The financial statements have been prepared under the historlcal cost conventlon and in accordance with the Financial Reporting Standard for Smaller Entities {effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. Incomlng Resources All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified wlth reasonable accuracy. Resources Expended Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activlties on a basis conslstent wlth the use of resources. Taxatlon The charity is exempt from corporation tax on its charitable activitles. Fund accounting Unrestricted funds can be used in accordance with charitable objectlves at the discretion of the trustees. Restrlcted funds can only be used for partlcular restrlcted purposes wlthin the objects of the charity. Restrictions arise when specified by the donor or when funds are ralsed for particular restricted purposes. Further explanatlon of the nature and purpose of each fund Is Included In the notes to the financial statements. 2. VOLUNTARY INCOME Unrestrlctsd Funds 2024 R•strl¢ted Funds 2024 Total Fundg 2024 Total Funds 2023 Donations Gift ald tax reclaim Grants Other 2.289 20 11,701 13,990 10,480 468 58,761 570 70.279 64,990 308 76,999 64,990 308 79.308 Page 8 of IS
Carllsle ne World Cen Not stot Fi ancial tate nts for the ear Ende 31st March 2024 Grants received, included in the above, are as follows." UnrestrlLtèd Funds Restricted Fund$ 2024 Total Funds 2024 Total Funds 2023 2024 CCC Mentorlng Grant City of Sanctuary CCC Asylum Seeker5 Cumbria Communlty Foundation Cumbria Actlon for Sustalnabllity Arnold Clark . Pi'ivate Driving Lessons Cumbrla Pollce & Crime Commisioner- Drlvln8 BMR Foundatlon- Prlvate Drivin8 Lessons Migrant Helpllne Grant Cumberland Council - Mental Health Grant Cumberland Council - Asylum Seekers CVS- Mental Health Grant Great Get To6ether Grant Cumberland Council - Mlgration 2024 34,000 2,200 7,175 9,592 294 2,000 I,soo 2,000 160 160 I,ooo 5,OQO 2,500 5.000 9,000 1.000 41,330 1,000 5,000 2,500 9,000 1,000 58,761 3. ACTIVITIES FOR GENERATING FUNDS Unrèstrirted Funds 2024 Restilcted Fund5 2024 Totsl Funth 1024 Total Funds 2023 Contrlbutlons toward5 rent et Membershlp 1,344 1,443 1,344 1,443 804 1,679 2,7B7 2,787 2,483 4. INVESTMENT INCOME Unrestrlcted Funds Z024 Restricted Funds 2024 Tot#1 Fund$ 2024 Total Funds 2023 Deposlt account interest 623 623 424 623 623 424 Page 9 of 15
Carlisle One World Centre S. RESOURCES EXPENDED UnrastriLted Funds 2024 R¢strlcted Funds 2024 Total Funds 2IY24 Total Funds 2023 Charltablo Attivlti95 Rates and Water Insurance Liglit, Heat and Power lelephone and Broadband Expenses Development Officers Rent Cleanln8 193 447 589 357 3,343 4,389 376 340 10,034 193 447 589 357 24,984 40,684 376 340 67,970 142 401 582 331 20,747 28,464 1,000 206 51,872 21,641 36,295 57,936 Gov¢rnJn¢g Co%t$ Accountsn¢v Bank Charges 540 52 592 540 52 592 540 36 576 Total ROSIr¢•$ Exp•nd*d 10,626 57.936 6. TRUSTEE REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31" March 202412023 Nil) Trustees, expenses There were no trustees, expenses paid for the year ended 31" March 2024 (2023: NII). 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade Debtors other Debtors Prepayments 41,330 179 469 469 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade Creditors Other Creditors 4,135 489 4,735 Page 10 of IS
Carli le One World Centre Notes to the F. ncial Statem r the Year End d 31st March 2 9. MOVEMENT IN FUNDS Transfer between funds Transfer from the CRAG fund to Core fund relates to 5% of Asylum Seekers Grant and CVS Mental Health Support which is due to the latter as 3 contribution to the costs incurred, 10. RESTRICTED FUNDS Balaiice. at 31st Maicli 2024 B•lon¢* tht 1st APTII 2023 In¢oMlng Resour¢es Out8olng Resour¢oJ c.rtAG Geiieral Hiklen Asykim Seekers CCC Mentor'in8 Cu nibi'ia Coniiiiunity fouiidatk)n CCC (.-¥ty of Saiirtua iy PCC [)[ ivind Lossons DI Ivin8 Ip. ssoiis CV5 M¢iital14oalth Hadf Id irust Mi8ration ?.024 0,800) 1,267 (3,280) 2.776 11.03 71 2,173 15,561 3,969 1.165 776 3,322 15,381 1.500 (14365) (15,3101 13,589) (2,433> (220) I,ooo <2,374) lJ.51X) (9.415) 9,570 11,443) 41,330 3,507 76,999 (57,936) 1825) 0,700) (381) 195) (75) 1200) (575) 365 {01 87 481 1,7411 1,5 10 1,450 37,823 43.154 25,166 ,075) 8dleiico al 31.sl Maich 2023 B•l•nce at 1st Aprll 2022 INcomln8 Ré3our¢¢% R•wur¢¢ Trnn$f•rs Prlor Yeir LRAG fjeneial Hlklen Asyknrn Seekers CCC Mentoi'in CiinTrb¥ia Community Fouiiclation CCC City of Sonrtuary PCC. DI"ivin8 Lossons Ariiold Claik Diivin8 Ltss011s 838 214 864 (599) (228) (10,207) (23,059) (S,623) 12,577) (724) 678 143,696) 903 14 (1.8001 12,380 34,000 9,592 2,J64 1,500 4,01)0 64,700 2,173 4,621 1,378 1.165 776 3,322. 25.lfib 7.051 (1889) Page 11 of 15
Carlisle One W rld Centre 11.UNRE5TRICTED FUNDS Balan¢e at 31st March 2024 Balance at 1st April 2023 In¢omtn8 Resour5 Outgolng Rostree5 Current Year Transfers General Fund Falrtrade Cdrlisle International Womens Group Panah Project 9,804 5255 (9,868) 12931 14651 5,995 1221 271 465 9,804 5,720 (10,626) 1,075 5,973 Balance at 319t March 2023 alance at 1st April 2022 Incoming RescrceS Prlor Year Outgolng Resources Transfers General Fund Falrtrade Ukraine Appeal Panah Praject 6.863 8,065 221 200 17,8631 1334) 1300) 255 (8,7521 1738 113 9,804 loo 218 7,181 8A86 2,889 9,804 12.ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestrlcted Funds Restrlcted Funds Totsl Funds 2024 Current Year Current Assets Creditors Net Assets 10,708 4,7351 5,972 43,154 53,861 4,735 49,126 43,154 Unrestrlcted Funds Restrlctsd Funds Total Funds 2023 Prior Year Current Assets Creditors Net Assets 10,293 489 9,804 25,166 35,459 489 34,970 25,166 Page 12 of 15
rllsle One World C The following pages do not form part of the statutory flnancial statement5 which are the Subject of the Independent examiner's report on page 8. -_ 13oF1r
Carllsle One W rl Centre Unrestrirted Fund 2024 2023 Core Fund INCOME FROM: Voluntary Income Donations Fairtr3de Ukiaiiie Appeal 2,289 4,420 221 200 4.841 2,289 Artlvltlos for genwatlng fund$ MeiiiberJlilp Conti ibulion towards lent / ul ilities 1,443 1,344 2,781 1,679 8U4 2,483 Investmetrt Inrom¢ Bank interest reteivable 623 623 424 424 Charltèble Artlvltles CoiitribLIti0115 toward5 expenses Gift AKI Reclaini 270 46,8 738 20 20 T•knl Income 5,7J.9 8,486 EXPENDITURE ON: Charftabl¥ Actlvlt1¢5 Rates and Watei Insurance Llght, Heat and Power Telephone and Broadband Expenses Developnient Offlcer Relit Cle311in8 193 142 40]. 589 357 3,343 4,389 376 340 10,034 582 331 1.986 1,000 206 8,177 Govemanfé Costs Accoiintancv Bank Char8es .540 36 576 53. 592 Total Expendlture 10,626 8,752 Surplus / (Deficlt) for Year 4,907 266 Page 14 of 15
arllsle On World C ntre Detail state nt of financial a iv.ties nded 31 t March 2024 Restrlcted Fund 2024 2023 Carllsle Réfugee Attlon Group (CRAG) Fund INCOME FROM: Voluntary Income Donations 11,701 11,701 5,639 Charltable Actlvltles C(C Menloi'ing Grant CCC City of Sai)ctUdry CCC Asylum Seekers Cunibria Community Foundation Cumbria ActM)n for Sustainability Arnold Clark- Private Driving Lessons BMR Foundation - Privale Drlving Lessons Cumbria Police & Crime ComTriisioner - DTivi118 Mi8rant Hplpllne Cumberland Council - Mental Healtli Cumberland Council - Asyliiin Seekers CVS- Ment31 Health Cumberland Council- Great Get Together Grant Coiitributions toward5 expenses Cumberland Council Mi8ration 2024 34.OCI) 2,200 7,175 9,592 294 160 2,000 2,000 1,500 1,000 5,000 2,500 5,000 9,000 1,000 308 41,330 65,298 300 59,061 Total Income 76,999 64,700 EXPENDITURE c. Charitable Actlvltl•s Expense5 L)evelopment Officers 2 1,641 18,761 24,934 43,695 57,936 Total Expendlture 57,936 43,695 q)lus l (Deficlt) for Year 19.063 21,005