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||||||Page|
|---|---|---|---|---|---|
|Trustees'<br>annual<br>report (incorporating||the|director's|report)||
|Independent<br>examiner's<br>report|to the|trustees||||
|Statement<br>of financial<br>activities|(including||income and expenditure|||
|account)||||||
|Statement<br>offinancial<br>position||||||
|Notes to the financial statements||||||
|The following<br>pages do not form part||ofthe financial||statements||
|Detailed statement<br>of financial|activities||||20|
|Notes to the detailed statement|of financial||activities||22|





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|Registered|charity|charity|name|name|Penrith<br>Parish Centre Limited|Penrith<br>Parish Centre Limited|
|---|---|---|---|---|---|---|
|Charity registration|||number||1101223||
|Company|registration|||number|04858513||
|Principal office and|||registered||Penrith<br>Parish Centre||
|office|||||Saint Andrews|Place|
||||||Penrith||
||||||CA11 7XX||
|The trustees|||||||
||||||Mr P Simpson||
||||||Mrs M Allison||
||||||Mrs R Angus||
||||||Mrs S Barton||
||||||Mr P Donald||
||||||Mr j Green||
||||||Mr 5 Harper||
||||||Mr L Hope||
||||||Revd<br>L Ridley||
||||||Revd D Sargent||
|Company|secretary||||Mr Peter Simpson||
|Independent||examiner|||lan Thompson|BA(Honsj, FCA|
||||||4 Mason Court||
||||||Gillan Way||
||||||Penrith 40 Business Park||
||||||Penrith||
||||||Cumbria||
||||||CA119GR||





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|On behalf of Penrith<br>Parish<br>year;|C|entre,<br>I gratefully<br>acknowledge<br>the followin|g<br>grants<br>and donations<br>received<br>this|
|---|---|---|---|
||||2022|
||||E|
|Omicron<br>Business Grant|||2,667|
|Eden District Council|—Kitchen Grant||1,125|
|Penrith<br>Lottery Curtain||Grant|2,500|
|Cash Donations|||449|
|Gift Aid Donations|||3,020|
|Investment<br>Policy||||





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|||||||2022||2021|
|---|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted|||
||||||funds|funds|Total funds|Total funds|
|||||Note|f|f|f|f|
|Income and endowments|||||||||
|Donations|and legacies|||||9,761|9,761|80,948|
|Charitable|activities||||20,558||20,558|25,809|
|Other trading<br>activities|||||850||850|646|
|Investment|income||||74|36|110|4|
|Total income|||||21,482|9,797|31,279|107,407|
|Expenditure|||||||||
|Expenditure|on charitable||activities|9,10|28,143|57,141|85,284|34,184|
|Total expenditure|||||28,143|57,141|85,284|34,184|
|Net (expenditure)/income|||and net|movement|||||
|in funds|||||(6,661)|(47,344)|(54,005)|73,223|
|Reconciliation<br>offunds|||||||||
|Total funds|brought|forward|||25,098|55,656|80,754|7,531|
|Total funds|carried|forward|||18,437|8,312|26,749|80,754|





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|||||2022|2021|
|---|---|---|---|---|---|
||||Note|f|F.|
|Fixed assets||||||
|Tangible fixed assets|||15|7,842|9,802|
|Current assets||||||
|Debtors|||16|971|331|
|Cash at bank and in|hand|||18,957|71,490|
|||||19,928|71,821|
|Creditors: amounts|falling due within one year|||1,021|869|
|Net current assets||||18,907|70,952|
|Total assets less current||liabilities||26,749|80,754|
|Net assets||||26,749|80,754|
|Funds ofthe charity||||||
|Restricted<br>funds||||8,312|55,656|
|Unrestricted<br>funds||||18,437|25,098|
|Total charity funds|||20|26,749|80,754|





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||||||Unrestricted|Restricted|Total Funds|
|---|---|---|---|---|---|---|---|
||||||Funds|Funds|2022|
||||||f|E|f|
||Donations|||||||
||Donations|||||||
||Gift Aid|||||3,020|3,020|
||Cash Donations|||||449|449|
||Grants|||||||
||Government||grant income|||6,292|6,292|
|||||||9,761|9,761|
||||||Unrestricted|Restricted|Total Funds|
||||||Funds|Funds|2021|
||||||f|E|E|
||Donations|||||||
||Donations|||||50,035|50,035|
||Gift Aid|||||6,907|6,907|
||Cash Donations|||||||
||Grants|||||||
||Government||grant income||20,631|3,375|24,006|
||||||20,631|60,317|80,948|
|6.|Charitable|activities||||||
|||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||||Funds|2022|Funds|2021|
|||||f|f|f|f|
||Room Lettings|||20,558|20,558|25,809|25,809|
|7.|Other trading||activities|||||
|||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||||Funds|2022|Funds|2021|
|||||f|f|f|f|
||Other income|||850|850|646|646|
|8.|Investment|income||||||
||||||Unrestricted|Restricted|Total Funds|
||||||Funds|Funds|2022|
||||||f|f|f|
||Bank interest||receivable||74|36|110|



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|||||||||Unrestricted|Restricted|Total|Funds|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||Funds|Funds||2021|
|||||||||E|E||E|
||Bank interest|||receivable||||||||
|9.|Expenditure|||on charitable||activities by|fund type|||||
|||||||||Unrestricted|Restricted|Total|Funds|
|||||||||Funds|Funds||2022|
|||||||||E|E||f|
||Room Lettings|||||||27,262|57,141|84,403||
||Support|costs||||||881|||881|
|||||||||28,143|57,141|85,284||
|||||||||Unrestricted|Restricted|Total|Funds|
|||||||||Funds|Funds||2021|
|||||||||E|E||E|
||Room Lettings|||||||26,019|7,565|33,584||
||Support|costs||||||600|||600|
|||||||||26,619|7,565|34,184||
|10.|Expenditure||on charitable|||activities by|activity type|||||
||||||||Activities|||||
||||||||undertaken||Total funds|Tota|I fund|
||||||||directly|Support costs|2022||2021|
||||||||f|f|E||E|
||Room Lettings||||||84,403||84,403|33,584||
||Governance||costs|||||881|881||600|
||||||||84,403|881|85,284|34,184||
|11.|Net (expenditure)/income|||||||||||
||Net (expenditure)/income|||||is stated after charging/(crediting):||||||
||||||||||2022||2021|
||||||||||E||E|
||Depreciation||oftangible||fixed assets||||1,960||2,451|





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|Independent|examinatio|n<br>fees||||||
|---|---|---|---|---|---|---|---|
|||||||2022|2021|
|||||||f|f|
|Fees payable|to the independent||examiner for:|||||
|Independent|examination|of the financial statements||||840|528|
|Staff costs||||||||
|The total staff costs and||employee||benefits for the reporting|period are analysed|as follows:||
|||||||2022|2021|
|||||||f|E|
|Wages and salaries||||||17,148|15,125|
|Employer contributions||to pension||plans||161|106|
|||||||17,309|15,231|



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|---|---|
|No.|No.|



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|15.|Tangible fixed asse|ts|||||||
|---|---|---|---|---|---|---|---|---|
||||Freehold|Plant and|Fixtures|and|||
||||property|machinery|fittings||Equipment|Total|
||||f|f|f||f|f|
||Cost||||||||
||At 1January 2022 and||||||||
||31December 2022||69,798|6,557|994||837|78,186|
||Depreciation||||||||
||At 1January 2022||64,482|2,967|485||450|68,384|
||Charge for the year||1,063|718||102|77|1,960|
||At 31December 2022||65,545|3,685||587|527|70,344|
||Carrying amount||||||||
||At 31December 2022||4,253|2,872|407||310|7,842|
||At 31December 2021||5,316|3,590|509||387|9,802|
|16.|Debtors||||||||
||||||||2022|2021|
||||||||f|f|
||Trade debtors||||||971|331|
|17.|Creditors: amounts|falling due within one year|||||||
||||||||2022|2021|
||||||||f|f|
||Accruals and deferred||income||||800|528|
||Social security and|other taxes|||||221|341|
||||||||1,021|869|



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|The amounts|recognised<br>in the financi|al statements<br>for government|grants are as follows:||
|---|---|---|---|---|
||||2022|2021|
||||f|f|
|Recognised|in income from donations|and legacies:|||
|Government|grants income||6,292|24,006|





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|20.|Analysis of|Analysis of|Analysis of|charitable<br>funds||||||
|---|---|---|---|---|---|---|---|---|---|
||Unrestricted|||funds||||||
|||||||At|||At|
|||||||1January 202|||31December|
|||||||2|Income|Expenditure|2022|
|||||||f|f|f|f|
||General|funds||||25,098|21,482|(28,143)|18,437|
|||||||At|||At|
|||||||1January 202|||31December|
|||||||1|Income|Expenditure|2021|
|||||||f|f|f|f|
||General|funds||||4,627|47,090|(26,619)|25,098|
||Restricted|||funds||||||
|||||||At|||At|
|||||||1January 202|||31December|
|||||||2|Income|Expenditure|2022|
|||||||f|f|f|f|
||Restricted|||Fund||55,656|9,797|(57,141)|8,312|
|||||||At|||At|
|||||||1January 202|||31December|
|||||||1|Income|Expenditure|2021|
|||||||f|f|f|f|
||Restricted|||Fund||2,904|60,317|(7,565)|55,656|
|21.|Analysis|ofnet assets between|||funds|||||
||||||||Unrestricted|Restricted|Total Funds|
||||||||Funds|Funds|2022|
||||||||f|f|f|
||Tangible||fixed assets||||757|7,085|7,842|
||Current|assets|||||18,701|1,227|19,928|
||Creditors||less than 1year||||(1,021)||(1,021)|
||Net assets||||||18,437|8,312|26,749|
||||||||Unrestricted|Restricted|Total Funds|
||||||||Funds|Funds|2021|
||||||||f|f|f|
||Tangible||fixed assets||||946|8,856|9,802|
||Current|assets|||||25,021|46,800|71,821|
||Creditors||less than 1year||||(869)||(869)|
||Net assets||||||25,098|55,656|80,754|





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|The total future<br>minimum|lease payments|under non-cancellable|operating|leases are as follows:||
|---|---|---|---|---|---|
|||||2022|2021|
|||||f|E|
|Not later than 1year||||1,000|1,000|
|Later than 1year and not|later than 5years|||5,000|5,000|
|Later than 5years||||1,000|2,000|
|||||7,000|8,000|



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||||2022|2021|
|---|---|---|---|---|
||||E|E|
|Income and endowments|||||
|Donations<br>and legacies|||||
|Donations||||50,035|
|Gift Aid|||3,020|6,907|
|Cash Donations|||449||
|Government<br>grant income|||6,292|24,006|
||||9,761|80,948|
|Charitable<br>activities|||||
|Room Lettings|||20,558|25,809|
|Other trading activities|||||
|Other income|||850|646|
|Investment<br>income|||||
|Bank interest receivable|||110||
|Total income|||31,279|107,407|
|Expenditure|||||
|Expenditure<br>on charitable||activities|||
|Wages and salaries|||17,148|15,125|
|Pension costs|||161|106|
|Rent|||500|1,500|
|Rates and water|||263|216|
|Light and heat|||1,782|2,163|
|Repairs and maintenance|||58,722|7,579|
|Insurance|||2,288|2,530|
|Other establishment|||24|299|
|Legal and professional|fees||800|528|
|Telephone|||522|382|
|Other office costs|||1,032|296|
|Depreciation|||1,960|2,451|
|Interest on bank loans and||overdrafts|1|937|
|Bank charges|||81|72|
||||85,284|34,184|
|Total expenditure|||85,284|34,184|





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|2022|2021|
|---|---|
|f|f|
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||||||2022|2021|
|---|---|---|---|---|---|---|
||||||E|f|
|Expenditure<br>on charitable|||activities||||
|Room Lettings|||||||
|Activities undertaken||directly|||||
|wages/salaries|||||17,148|15,125|
|pension<br>costs|||||161|106|
|rent<br>rates 5water|||||500<br>263|1,500<br>216|
|light g. heat|||||1,782|2,163|
|repairs L maintenance|||||58,722|7,579|
|insurance|||||2,288|2,530|
|other establishment|||||24|299|
|telephone|||||522|382|
|other office costs|||||1,032|296|
|depreciation|||||1,960|2,451|
|interest on bank loans||and|overdrafts||1|937|
||||||84,403|33,584|
|Governance<br>costs|||||||
|Governance<br>costs|—accountancy|||fees|800|528|
|Bank Charges|||||81|72|
||||||881|600|
|Expenditure<br>on charitable|||activities||85,284|34,184|