This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.
2023-03-31-accounts
|
|
Mr J Martin |
|
|
Mrs HCloudsdale−Jones |
|
|
Mrs A Dias |
|
|
Ms GM Marsden |
|
|
Miss MM Walker |
| Secretary |
|
Mrs Karen Jones |
| Charity number |
|
1114486 |
| Company number |
|
04173875 |
| Registered office |
|
17 High Street |
|
I t |
`1 ,1 Cleator Moor |
|
|
Cumbria |
|
|
CA25 5AH |
| Independent examiner |
|
Gibbons |
|
|
Chartered Accountants |
|
|
Lakeland Office |
|
|
2 Europe Way |
|
|
Cockermouth |
|
|
Cumbria |
|
|
CA13 ORJ |
|
Page |
| Trustees report |
1 |
| Independent examiner's report |
2 |
| Statement of financial activities |
3−4 |
| Balance sheet |
5 |
| Notes to the financial statements |
6−15 |
| Current financial year |
|
|
|
|
|
|
|
Unrestricted |
Restricted |
Total |
Total |
|
|
funds |
funds |
|
|
|
|
2023 |
2023 |
2023 |
2022 |
|
Notes |
£ |
£ |
£ |
£ |
| Income and endowments from: |
|
|
|
|
|
| Donations and legacies |
3 |
5,278 |
316,188 |
321,466 |
257,136 |
| Charitable activities |
4 |
26,614 |
|
26,614 |
12,524 |
| Investments |
5 |
311 |
|
311 |
15 |
| Other income |
6 |
|
|
|
1,329 |
| Total income |
|
32,203 |
316,188 |
348,391 |
271,004 |
| Exhenditure on: |
|
|
|
|
|
| Raising funds |
7 |
5,596 |
229,313 |
234,909 |
192,258 |
| Charitable activities |
8 |
11,237 |
73,732 |
84,969 |
72,588 |
| Total resources expended |
|
16,833 |
303,045 |
319,878 |
264,846 |
| Net income for the year/ |
|
|
|
|
|
| Net movement in funds |
|
15,370 |
13,143 |
28,513 |
6,158 |
| Fund balances at 1 April 2022 |
|
60,109 |
57,984 |
118,093 |
111,935 |
| Fund balances at 31 March 2023 |
|
75,479 |
71,127 |
146,606 |
118,093 |
| Prior financial year |
|
|
|
|
|
|
Unrestricted |
Restricted |
Total |
|
|
funds |
funds |
|
|
|
2022 |
2022 |
2022 |
|
Notes |
£ |
£ |
£ |
| Income and endowments from: |
|
|
|
|
| Donations and legacies |
3 |
2,917 |
254,219 |
257,136 |
| Charitable activities |
4 |
12,524 |
|
12,524 |
| Investments |
5 |
15 |
|
15 |
| Other income |
6 |
|
1,329 |
1,329 |
| Total income |
|
15,456 |
255,548 |
271,004 |
| Expenditure on: |
|
|
|
|
| Raising funds |
7 |
9,242 |
183,016 |
192,258 |
| Charitable activities |
8 |
10,242 |
62,346 |
72,588 |
| Total resources expended |
|
19,484 |
245,362 |
264,846 |
| Gross transfers between funds |
|
819 |
(819) |
|
| Net income for the year/ |
|
|
|
|
| Net movement in funds |
|
(3,209) |
9,367 |
6,158 |
| Fund balances at 1 April 2021 |
|
63,318 |
48,617 |
111,935 |
| Fund balances at 31 March 2022 |
|
60,109 |
57,984 |
118,093 |
|
|
2023 |
|
2022 |
|
|
Notes |
|
|
|
|
| Fixed assets |
|
|
|
|
|
| Tangible assets |
13 |
|
7,621 |
|
3,367 |
| Current assets |
|
|
|
|
|
| Debtors |
14 |
18,445 |
|
60,540 |
|
| Cash at bank and in hand |
|
132,077 |
|
65,857 |
|
|
|
150,522 |
|
126,397 |
|
| Creditors: amounts falling due within |
15 |
|
|
|
|
| one year |
|
11,537 |
|
11,671 |
|
| Net current assets |
|
|
138,985 |
|
114,726 |
| Total assets less current liabilities |
|
|
146,606 |
|
118,093 |
| The funds of the charity |
|
|
|
|
|
| Restricted income funds |
16 |
|
71,127 |
|
57,984 |
| Unrestricted funds |
|
|
75,479 |
|
60,109 |
|
|
|
146,606 |
|
118,093 |
|
|
Unrestricted |
Restricted |
Total |
Unrestricted |
Restricted |
Total |
|
|
|
funds |
funds |
|
funds |
funds |
|
|
|
|
2023 |
2023 |
2023 |
2022 |
2022 |
2022 |
I
I |
|
|
£ |
£ |
£ |
£ |
£ |
£ |
|
| Government |
grants |
5,278 |
316,188 |
321,466 |
2,917 |
254,219 |
257,136 |
|
|
|
Unrestricted |
Unrestricted |
|
|
funds |
funds |
|
|
2023 |
2022 |
|
Charity shop income |
11,739 |
11,117 |
|
Work done |
14,875 |
1,407 |
|
|
26,614 |
12,524 |
| 5 |
Income from investments |
|
|
|
|
Unrestricted |
Unrestricted |
|
|
funds |
funds |
|
|
2023 |
2022 |
|
Interest receivable |
311 |
15 |
| 6 |
Other income |
|
|
|
|
Total |
Restricted |
|
|
|
funds |
|
|
2023 |
2022 |
|
CJRS Grants |
|
1,329 |
|
Unrestricted |
Restricted |
Total |
Unrestricted |
Restricted |
Total |
|
funds |
funds |
|
funds |
funds |
|
|
2023 |
2023 |
2023 |
2022 |
2022 |
2022 |
|
£ |
£ |
£ |
£ |
£ |
£ |
| Staff costs |
|
146,142 |
146,142 |
4,475 |
117,163 |
121,638 |
| Repairs and maintenance |
|
|
|
397 |
13,732 |
14,129 |
| Support costs |
5,596 |
83,171 |
88,767 |
4,370 |
52,121 |
56,491 |
| Trading costs |
5,596 |
83,171 |
88,767 |
4,767 |
65,853 |
70,620 |
|
5,596 |
229,313 |
234,909 |
9,242 |
183,016 |
192,258 |
|
2023 |
2022 |
|
£ |
£ |
| Direct costs |
|
|
| Share of support and governance costs (see note 9) |
|
|
| Support |
12,366 |
7,060 |
| Governance |
72,603 |
65,528 |
|
84,969 |
72,588 |
| Analysis by fund |
|
|
| Unrestricted funds |
11,237 |
10,242 |
| Restricted funds |
73,732 |
62,346 |
|
84,969 |
72,588 |
| Support costs |
|
|
|
|
|
|
|
**Support ** |
Governance |
2023 |
Support costs |
Governance |
2022 |
|
costs |
costs |
|
|
costs |
|
| Depreciation |
3,220 |
358 |
3,578 |
1,456 |
162 |
1,618 |
| Premises costs |
68,238 |
7,582 |
75,820 |
28,027 |
3,114 |
31,141 |
| Administration costs |
14,615 |
1,624 |
16,239 |
13,356 |
1,484 |
14,840 |
| Insurance |
3,140 |
349 |
3,489 |
8,700 |
967 |
9,667 |
| General expenses |
11,920 |
1,323 |
13,243 |
12,012 |
1,335 |
13,347 |
| Legal and professional |
|
9,108 |
9,108 |
|
8,362 |
8,362 |
| Charity shop expenditure |
|
3,922 |
3,922 |
− |
3,314 |
3,314 |
| Bank charges |
|
337 |
337 |
|
286 |
286 |
| Service Charge |
|
48,000 |
48,000 |
|
46,504 |
46,504 |
|
101,133 |
72,603 |
173,736 |
63,551 |
65,528 |
129,079 |
| Analysed between |
|
|
|
|
|
|
| Trading |
88,767 |
|
88,767 |
56,491 |
− |
56,491 |
| Charitable activities |
12,366 |
72,603 |
84,969 |
7,060 |
65,528 |
72,588 |
|
101,133 |
72,603 |
173,736 |
63,551 |
65,528 |
129,079 |
| The average monthly number of employees during th |
e year was: |
|
|
2023 |
2022 |
|
Number |
Number |
|
9 |
9 |
| Employment costs |
2023 |
2022 |
| Wages and salaries |
120,897 |
99,072 |
| Tutorial costs |
25,245 |
22,566 |
|
146,142 |
121,638 |
| 13 |
Tangible fixed assets |
|
|
|
|
|
Furniture and |
Motor |
Total |
|
|
equipment |
vehicles |
|
|
Cost |
|
|
|
|
At 1 April 2022 |
32,062 |
|
32,062 |
|
Additions |
2,832 |
5,000 |
7,832 |
|
At 31 March 2023 |
34,894 |
5,000 |
39,894 |
|
Depreciation and impairment |
|
|
|
|
At 1 April 2022 |
28,695 |
|
28,695 |
|
Depreciation charged in the year |
2,328 |
1,250 |
3,578 |
|
At 31 March 2023 |
31,023 |
1,250 |
32,273 |
|
Carrying amount |
|
|
|
|
At 31 March 2023 |
3,871 |
3,750 |
7,621 |
|
At 31 March 2022 |
3,367 |
|
3,367 |
| 14 |
Debtors |
|
|
|
|
|
|
2023 |
2022 |
|
Amounts falling due within one year: |
|
|
|
|
Trade debtors |
|
8,441 |
38,336 |
|
Other debtors |
|
5,718 |
21,048 |
|
Prepayments and accrued income |
|
4,286 |
1,156 |
|
|
|
18,445 |
60,540 |
| 15 |
Creditors: amounts falling due within one year |
|
|
|
|
|
|
2023 |
2022 |
|
Other taxation and social security |
|
1,923 |
910 |
|
Trade creditors |
|
4,226 |
5,655 |
|
Accruals and deferred income |
|
5,388 |
5,106 |
|
|
|
11,537 |
11,671 |
|
At 1 April |
Incoming |
Resources |
Transfers |
At 31 March |
|
2022 |
resources |
expended |
|
2023 |
| Skills 4 You 2 |
25,508 |
293,388 |
(256,769) |
|
62,127 |
| Solar power CCF |
|
9,000 |
|
|
9,000 |
| Slow cooker course |
|
10,000 |
(10,000) |
|
|
| Community garden/allotment |
21,610 |
900 |
(22,510) |
|
|
| Good Lives |
6,612 |
|
(6,612) |
|
|
| Train Stations |
541 |
400 |
(941) |
|
|
| CCF Winter Warmth Mar 22 |
410 |
2,500 |
(2,910) |
|
|
| Vinci Kitchen |
3,303 |
|
(3,303) |
|
|
|
57,984 |
316,188 |
(303,045) |
|
71,127 |
| Previous year: |
At 1 April |
Incoming |
Resources |
Transfers |
At 31 March |
|
2021 |
resources |
expended |
|
2022 |
| Skills 4 You 2 |
|
213,615 |
(206,255) |
18,148 |
25,508 |
| Skills at Home |
18,148 |
|
|
(18,148) |
|
| Equipment funding |
4,000 |
5,780 |
(9,780) |
|
|
| Social media |
819 |
|
|
(819) |
|
| Community garden/allotment |
20,650 |
3,000 |
(2,040) |
|
21,610 |
| Discovery grant |
5,000 |
|
(5,000) |
|
|
| Good Lives |
|
18,337 |
(11,725) |
|
6,612 |
| Train Stations |
|
1,391 |
(850) |
|
541 |
| CCF Winter Warmth Mar 22 |
|
9,300 |
(8,890) |
|
410 |
| Vinci Kitchen |
|
4,125 |
(822) |
|
3,303 |
|
48,617 |
255,548 |
(245,362) |
(819) |
57,984 |
|
At 1 April |
Incoming |
Resources |
Transfers |
At 31 March |
|
2022 |
resources |
expended |
|
2023 |
|
£ |
£ |
£ |
£ |
£ |
| General funds |
60,109 |
32,203 |
(16,833) |
|
75,479 |
| Previous year: |
At 1 April |
Incoming |
Resources |
Transfers |
At 31 March |
|
2021 |
resources |
expended |
|
2022 |
|
£ |
£ |
£ |
£ |
£ |
| General funds |
63,318 |
15,456 |
(19,484) |
819 |
60,109 |
|
Unrestricted |
Restricted |
Total |
|
funds |
funds |
|
|
2023 |
2023 |
2023 |
| Fund balances at 31 March 2023 are represented by: |
|
|
|
| Tangible assets |
3,925 |
3,696 |
7,621 |
| Current assets/(liabilities) |
71,554 |
67,431 |
138,985 |
|
75,479 |
71,127 |
146,606 |
|
|
|
|
| Analysis of net assets between funds |
|
|
(Continued) |
|
Unrestricted |
Restricted |
Total |
|
funds |
funds |
|
|
2022 |
2022 |
2022 |
| Fund balances at 31 March 2022 are represented by: |
|
|
|
| Tangible assets |
350 |
3,017 |
3,367 |
| Current assets/(liabilities) |
59,759 |
54,967 |
114,726 |
|
60,109 |
57,984 |
118,093 |