## **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**
- 1 Report of the trustees
- 2 Statement of trustees responsibilities
- 3 Accountants report
- 4 Profit and loss account
- 5 Balance sheet
- 6 Notes to the accounts
## **The following page does not form part of the statutory accounts which can be provided on request:**
- 7 Income and Expenditure Account
1.
## **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**
2.
## **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.
3.
## **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**
4.
## **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
5.
## **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|