SAFA CUMBRIA
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
Registered Number 06344630
KNOX ACCOUNTING
SAFA CUMBRIA
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2022
Contents
Page
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1 Report of the trustees
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2 Statement of trustees responsibilities
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3 Accountants report
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4 Profit and loss account
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5 Balance sheet
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6 Notes to the accounts
The following page does not form part of the statutory accounts which can be provided on request:
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7 Income and Expenditure Account
SAFA CUMBRIA
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2022
Report of the trustees
The trustees presents their annual report and financial statements for the year ended 31 August 2022.
CONSTITUTION
Safa Cumbria Limited is a company limited by guarantee and a registered charity governed by its Memorandum & Articles of Association.
PRINCIPAL ACTIVITY
The principal activity of the company during the period was to protect and preserve health and relieve the needs of people in Cumbria who self harm.
No material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the directors
DIRECTORS AND TRUSTEES
The directors of the charitable company are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. As we are a registered charity and a company Limited by guarantee the terms directors and trustees are used interchangeably throughout.
The trustees who served during the year were as follows:
| I Burns | Chairman | ||
|---|---|---|---|
| R White | Vice Chairman | ||
| D Laird | Company Secretary | ||
| C Daltioni | |||
| E Foylan | Resigned | 13/09/2021 | |
| A Onslow | |||
| L Aspin | Resigned | 13/12/2021 | |
| A Hart | |||
| D Jackson | |||
| E Dougan | Appointed | 14/02/2022 | |
| H Edwards | Appointed | 30/05/2022 | |
| K Moncrief | Appointed | 08/11/2021 | |
| Z Walker | Appointed | 11/07/2022 |
The above report has been prepared in accordance with the small companies regime of the Companies Act 2006 and applicable charity legislation.
Signed on behalf of the board
I Burns Director
30 November 2022
SAFA CUMBRIA
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2022
Statement of trustees responsibilities
The directors are responsible for preparing the annual report and the accounts in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each year.
Under that law the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The accounts are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing theses accounts, the directors are required to:
select suitable accounting policies and then apply them consistently;
make judgments and estimates that are reasonable and prudent;
prepare the financial statements on a going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
SAFA CUMBRIA
ACCOUNTANTS' REPORT ON THE UNAUDITED FINANCIAL STATEMENTS TO THE BOARD OF DIRECTORS OF
SAFA CUMBRIA
In order to assist you to fulfill your duties under the Companies Act 2006, we have compiled the financial statements of the company which comprise the Income and Expenditure Account and Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.
This report is made to the company's Board of Directors as a body in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors, as a body, for our work or for this report.
You have acknowledged on the balance sheet your duty to ensure that the company has kept proper accounting records and to prepare financial statements for the year ended 31 August 2022 that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the period.
We have not been instructed to carry out an audit of the financial statements. For this reason we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Knox Accounting The Old Fire Station 1 Abbey Road Barrow in Furness Cumbria LA14 1XH
30 November 2022
SAFA CUMBRIA
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED
| Notes Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Total 1,2 Expenditure on: Raising funds Charitable activities Other Total Net gains/(losses) on investments Net income/(expenditure) 3 Transfers between funds Net Movement in Funds Reconciliation of Funds Total funds brought forward Total funds carried forward |
Unrestricted Funds £ 11,053 15,350 10,217 95 31 AUGUST |
Restricted Funds £ 174,981 59,728 2,223 - 2022 2022 |
Total Funds £ 186,034 75,078 12,440 95 273,648 13,468 234,881 - 248,349 25,299 - 25,299 322,643 347,942 |
2021 Total Funds £ 250,022 23,119 - 30 |
|---|---|---|---|---|
| 36,715 13,468 42,349 - |
236,932 - 192,532 - |
273,170 500 234,542 5,546 |
||
| 55,817 (19,102) |
192,532 44,400 |
240,588 - 32,583 |
||
| 18,869 (233) 20,414 |
(18,869) 25,531 302,229 |
- 32,583 290,061 |
||
| 20,182 | 327,760 | 322,643 |
The notes on pages 6a and 6b form part of these accounts
SAFA CUMBRIA
BALANCE SHEET AS AT
31 AUGUST 2022
| Notes FIXED ASSETS Tangible Assets 4 CURRENT ASSETS: Debtors 5 Cash at Bank and in hand CURRENT LIABILITIES: CREDITORS: Amounts Falling Due Within One Year 6 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES SHARE CAPITAL AND RESERVES Share Capital 7 Restricted Funds 8/9 Unrestricted Funds 8/9 |
£ £ - - 348,297 348,297 355 347,942 347,942 - 327,760 20,182 347,942 2022 |
£ £ - - 322,643 322,643 - 322,643 322,643 - 302,229 20,414 322,643 2021 |
£ £ - - 322,643 322,643 - 322,643 322,643 - 302,229 20,414 322,643 2021 |
|---|---|---|---|
| 322,643 | |||
| - 302,229 20,414 |
|||
| 322,643 |
The notes on pages 6a and 6b form part of these accounts
The accounts have been prepared in accordance with the provisions of the Companies Act 2006 applicable to companies subject to the small companies regime, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
For the financial year ended 31 August 2022 the company was entitled to exemption from audit under section 477 Companies Act 2006, and no notice has been deposited under section 476B(2).
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and preparing accounts which give a true and fair view of the state of affairs of the company as at the year end and of its profit for the financial year in accordance with the requirements of sections 393 and 394 and which otherwise comply with the requirements of the Companies Act 2006, so far as applicable to the company.
Signed on behalf of the board
I Burns Director
Approved by the board of directors: 30 November 2022
6a.
SAFA CUMBRIA
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022
NOTE 1 ACCOUNTING POLICIES
a Basis of Acccounting
The accounts have been prepared in accordance with appropriate accounting standards and under the historical cost convention. The accounts have also been prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) and the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP 2019).
b Turnover
Income comprises of Grants and Donations received during the year except when donors specify that amounts given to the charity may be used in future accounting years, the income is deferred until those years.
c Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in futherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund.
d Staff costs
The breakdown of salary & wage costs are as follows:
| Wages and salaries Social security costs Other pension costs |
2022 £ 108,264 4,646 3,001 115,911 |
2021 £ 124,355 3,418 3,835 |
|---|---|---|
| 131,608 |
A fully compliant workplace pension scheme has been running from January 2017.
The average number of employees during the year was as follows:
| 2022 | 2021 | |||
|---|---|---|---|---|
| No. | No. | |||
| Charitable activities | 4 | 4 |
Holiday accrued and not taken up to 31 August 2022 amounted to 0
e Tangible Fixed Assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Office Equipment Written down to current value
NOTE 2 INCOME
In the period to 31 August 2022 none of the company's income was derived from outside the United Kingdom.
NOTE 3 EXCESS OF INCOME
The surplus of income is stated after charging
2022 2021 £ £ Depreciation of owned assets - 5,546
6b.
SAFA CUMBRIA
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022
NOTE 4 TANGIBLE FIXED ASSETS
| Office Equipment Cost At 1 September 2021 8,510 Additions - At 31 August 2022 8,510 Depreciation At 1 September 2021 8,510 Charge for year - At 31 August 2022 8,510 Net Book values At 31 August 2022 - At 31 August 2021 - NOTE 5 DEBTORS: 2022 Trade Debtors - Other Debtors - - NOTE 6 CREDITORS:Amounts falling due within one year 2022 £ Trade Creditors 355 Other Taxes & Social Security - Accruals - 355 |
Total 8,510 - |
|---|---|
| 8,510 | |
| 8,510 - |
|
| 8,510 | |
| - | |
| - | |
| 2021 - - |
|
| - | |
| 2021 £ - - - |
|
| - |
NOTE 7 SHARE CAPITAL
The company is limited by guarantee and therefore has no share capital.
NOTE 8 RESERVES
| Unrestricted Restricted At 1 September 2021 20,414 302,229 Excess of income for the period (233) 25,531 At 31 August 2022 20,182 327,760 |
Total 322,643 25,299 |
|---|---|
| 347,942 |
6c.
SAFA CUMBRIA
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022
NOTE 9 SUMMARY OF FUND MOVEMENTS
Unrestricted Funds General Fund Total Unrestricted Funds Restricted Funds Albert Hunt Trust Artworks Awards for All BBC Children in Need Big Lottery Fund Bounce Back Training CCF-C19 COVID Contingency Reserve Covid 19 Gateway CPCC-COVID 19 Cumbria Community Foundation Francis C Scott Garfield Weston Hadfield Trust Orsted Project Fund Sir Bernard and Lady Sir John Fisher Foundation Spot Purchases Tesco COVID 19 Therapy Boxes Toolbox WCM-C19 LANKELLY Total Restricted Funds Total Funds |
Balance at Balance at 1 September 2021 Income Expenditure Transfers 31 August 2022 £ £ £ £ £ 20,414 36,715 55,817 18,869 20,182 20,414 36,715 55,817 18,869 20,182 - 4,000 - - 4,000 6,571 2,403 - (8,974) - - 10,000 - - 10,000 23,852 - 23,852 - - 61,450 49,902 99,260 - 12,092 10,228 - - - 10,228 3,419 - - (3,419) - 85,000 - - - 85,000 (4,940) - 75 5,015 - 4,264 - 49 (4,215) - 259 18,000 593 - 17,666 13,173 18,000 5,992 - 25,181 9,285 20,000 5,826 - 23,459 0 5,000 - - 5,000 320 35,922 8,453 (27,789) - 46,000 - - 25,000 71,000 - 3,000 - - 3,000 - 10,000 - - 10,000 19,745 59,705 28,397 - 51,053 14 - 14 - - - 1,000 919 - 81 23,757 - 19,102 (4,655) - (168) 168 - 302,229 236,932 192,532 (18,869) 327,760 322,643 273,648 248,349 - 347,942 |
|---|---|
7a.
SAFA CUMBRIA
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED
31 AUGUST 2022
| Donations and legacies Donations received Gift Aid tax claimed South grants received North grants received Cumbriawide grants received - Gen Charitable activities Training Fees Received Other Income Other trading activities Fundraising income Sale of Merchandise Room Hire Income Investments Interest received |
General £ 3,053 - 8,000 - - |
Designated £ - - - - - - - - - - - - - - - - |
Restricted £ 3,180 - 171,801 - - 174,981 - - 59,728 59,728 - 2,223 - 2,223 - - 236,932 |
2022 £ 6,233 - 179,801 - - 186,034 250 100 74,728 75,078 9,200 2,359 882 12,440 95 95 273,648 |
2021 £ 25,783 - 46,400 - 177,839 |
|---|---|---|---|---|---|
| 11,053 250 100 15,000 |
250,022 717 21,877 525 |
||||
| 15,350 9,200 135 882 |
23,119 - - |
||||
| 10,217 95 |
- 30 |
||||
| 95 36,715 |
30 273,171 |
7b.
SAFA CUMBRIA
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED
| General £ Raising funds Fundraising costs 13,468 13,468 Charitable activities Administration salaries - Other direct admin costs - Salaries & wages 32,267 Pension Contributions 593 Staff training costs 1,195 DBS Checks 281 Salaried Counselling - Counselling - Training 60 Supervision 345 Counsellor Coordination - External Trainers - Travel & Sustinence 551 Utilities 645 Rent - Room Hire - Rates - Insurances 712 Repairs & Renewals - Telephone 428 Postage 202 Stationary 100 Advertising 237 Printing/Photography 976 Toolbox - Website 187 IT Costs 1,890 Equipment Purchases - Equipment Repairs Library - Sundry 715 Memberships 258 Accountancy Costs 620 Bank Charges 51 Legal & professional 35 Trustees Meeting Expenses - Funds Transfer 42,349 Other expenses Depreciation - - Transfers between funds (18,869) (18,869) Gains/losses on revaluation of - 36,948 |
Designated Restricted £ £ - - - - - - - - - 80,644 - 2,408 - - - - - 52,044 - - - - - - - - - - - 64 - 6,169 - 30,251 - - - 3,026 - 1,571 - - - 1,272 - - - - - - - - - 14,150 - - - - - 683 - - - - 251 - - - - - - - 192,532 - - - 18,869 - 18,869 - - - 211,401 31 AUGUST 2022 |
2022 £ 13,468 13,468 - - 112,910 3,001 1,195 281 52,044 - 60 345 - - 615 6,814 30,251 - 3,026 2,283 - 1,701 202 100 237 976 14,150 187 1,890 683 - - 966 258 620 51 35 - - 234,881 - - - - - - 248,349 |
2021 £ 500 |
|---|---|---|---|
| 500 - - 127,773 3,835 667 110 - 47,275 1,760 809 - 27 853 2,255 21,815 42 1,005 1,084 647 4,879 693 366 660 479 3,679 4,106 2,977 - 90 - 3,045 744 385 - 2,483 - - |
|||
| 234,543 5,546 |
|||
| 5,546 - |
|||
| - - |
|||
| - 240,589 |