SAFA CUMBRIA
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Registered Number 06344630
KNOX ACCOUNTING
SAFA CUMBRIA
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2024
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 2024
Report of the trustees
The trustees presents their annual report and financial statements for the year ended 31 August 2024.
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 | ||
|---|---|---|---|
| K Moncrief | Vice Chairman | ||
| D Laird | Company Secretary | ||
| C Daltioni | Ex Officio | ||
| E Dougan | |||
| Z Walker | |||
| T Shuttleworth | |||
| D Jackson | Resigned | 16/10/2023 | |
| J McKenna | Resigned | 19/02/2024 | |
| B A Shirley | Appointed | 16/10/2023 | |
| A Treharne | Appointed | 17/06/2024 |
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 2024
SAFA CUMBRIA
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2024
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 2024 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 6 Bath Street Barrow in Furness Cumbria LA14 1LZ
30 November 2024
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 £ 6,249 1,462 8,950 3,125 31 AUGUST |
Restricted Funds £ 182,180 89,131 - - 2024 2024 |
Total Funds £ 188,429 90,593 8,950 3,125 291,097 16,376 298,772 - 315,148 (24,051) - (24,051) 297,593 273,542 |
2023 Total Funds £ 118,896 154,191 4,494 4,862 |
|---|---|---|---|---|
| 19,786 13,806 40,583 - |
271,311 2,570 258,189 - |
282,443 14,178 316,134 - |
||
| 54,389 (34,603) |
260,759 10,552 |
330,312 - (47,869) |
||
| 23,613 (10,990) (1,726) |
(23,613) (13,060) 299,318 |
- (47,869) 345,463 |
||
| (12,716) | 286,258 | 297,593 |
The notes on pages 6a and 6b form part of these accounts
SAFA CUMBRIA
BALANCE SHEET AS AT
| £ £ Notes FIXED ASSETS Tangible Assets 4 - CURRENT ASSETS: Debtors 5 - Cash at Bank and in hand 273,542 273,542 CURRENT LIABILITIES: CREDITORS: Amounts Falling Due Within One Year 6 - NET CURRENT ASSETS 273,542 TOTAL ASSETS LESS CURRENT LIABILITIES 273,542 SHARE CAPITAL AND RESERVES Share Capital 7 - Restricted Funds 8/9 286,258 Unrestricted Funds 8/9 (12,716) 273,542 2024 31 AUGUST 2024 |
£ £ - - 297,593 297,593 - 297,593 297,593 - 299,318 (1,726) 297,593 2023 |
£ £ - - 297,593 297,593 - 297,593 297,593 - 299,318 (1,726) 297,593 2023 |
|---|---|---|
| 297,593 | ||
| - 299,318 (1,726) |
||
| 297,593 |
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 2024 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 2024
6a.
SAFA CUMBRIA
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024
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 |
2024 £ 131,457 6,210 6,589 144,256 |
2023 £ 124,355 3,418 3,113 |
|---|---|---|
| 130,886 |
A fully compliant workplace pension scheme has been running from January 2017.
The average number of employees during the year was as follows:
| 2024 | 2023 | |||
|---|---|---|---|---|
| No. | No. | |||
| Charitable activities | 4 | 4 |
Holiday accrued and not taken up to 31 August 2024 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 2024 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
2024 2023 £ £ Depreciation of owned assets - -
6b.
SAFA CUMBRIA
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024
NOTE 4 TANGIBLE FIXED ASSETS
| Office Equipment Cost At 1 September 2023 - Additions - At 31 August 2024 - Depreciation At 1 September 2023 - Charge for year - At 31 August 2024 - Net Book values At 31 August 2024 - At 31 August 2023 - NOTE 5 DEBTORS: 2024 Trade Debtors - Other Debtors - - NOTE 6 CREDITORS:Amounts falling due within one year 2024 £ Trade Creditors - Other Taxes & Social Security - Accruals - - |
Total - - |
|---|---|
| - | |
| - - |
|
| - | |
| - | |
| - | |
| 2023 - - |
|
| - | |
| 2023 £ - - - |
|
| - |
NOTE 7 SHARE CAPITAL
The company is limited by guarantee and therefore has no share capital.
NOTE 8 RESERVES
| Unrestricted Restricted At 1 September 2023 (1,726) 299,318 Excess of income for the period (10,990) (13,060) At 31 August 2024 (12,716) 286,258 |
Total 297,593 (24,051) |
|---|---|
| 273,542 |
6c.
SAFA CUMBRIA
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024
NOTE 9 SUMMARY OF FUND MOVEMENTS
Unrestricted Funds General Fund Total Unrestricted Funds Restricted Funds Adult Funding Albert Hunt 2023 Albert Hunt Trust Awards for All Awards for All BBC cost of living Bounce Back Training CCF 23 Core CCF CYP CCF Lakeland Contingency Reserve Cumbria Youth Alliance Edward Gostling Core Evan Cornish Francis C Scott Fieda Scott Trust Hadfield Trust Hadfield Trust Hardship CCF NHS ICB Priority Wards Project Fund Safa Party Sir Bernard and Lady Schreier SJF 23 Core Sir John Fisher Foundation Spot Purchases The Edward Gostling Toolbox Ulverston Curry Club Young People Project Total Restricted Funds Total Funds |
Balance at Balance at 1 September 2023 Income Expenditure Transfers 31 August 2024 £ £ £ £ £ (1,726) 19,786 54,389 23,613 (12,716) (1,726) 19,786 54,389 23,613 (12,716) - - 21,094 - (21,094) - 4,000 3,974 (26) - 3,384 - 3,501 117 - 9,910 - 9,956 46 - 4,552 - 5,006 454 - 1,637 - 1,637 - - 9,748 561 10,309 - - - 8,000 8,000 - - - 13,000 193 - 12,807 10,967 - 10,967 - - 85,608 - - - 85,608 - 12,380 1,199 - 11,181 - 5,000 5,000 - - 4,654 - 4,654 - - - 20,000 14,296 - 5,704 - 20,000 12,651 - 7,349 3,652 - 4,244 593 - - 5,000 2,484 - 2,516 1,120 - 1,280 160 - - 75,000 21,360 - 53,640 - 9,800 2,335 - 7,465 28,399 - 4,655 (23,744) - 438 - 79 - 358 651 - 928 278 - - 10,000 10,000 - - - - 122,494 88,570 87,769 (20,000) 103,295 9,904 - 9,904 - - 2 - 2 - - 2,200 - 713 (1,487) - - - 2,571 20,000 17,429 299,318 271,311 260,759 (23,613) 286,258 297,593 291,097 315,148 - 273,542 |
|---|---|
7a.
SAFA CUMBRIA
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED
31 AUGUST 2024
| 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 - general Sale of Merchandise Room Hire Income Investments Interest received |
General £ 6,249 - - - - |
Designated £ - - - - - - - - - - - - - - - - |
Restricted £ - - 182,180 - - 182,180 - - 89,131 89,131 - - - - - - 271,311 |
2024 £ 6,249 - 182,180 - - 188,429 690 - 89,903 90,593 8,466 - 483 8,950 3,125 3,125 291,097 |
2023 £ 48,896 - 70,000 - - |
|---|---|---|---|---|---|
| 6,249 690 - 772 |
118,896 180 - 154,011 |
||||
| 1,462 8,466 - 483 |
154,191 3,613 120 762 |
||||
| 8,950 3,125 |
4,495 4,862 |
||||
| 3,125 19,786 |
4,862 282,444 |
7b.
SAFA CUMBRIA
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED
31 AUGUST 2024
| General £ Raising funds Fundraising costs 13,806 13,806 Charitable activities Administration salaries - Other direct admin costs 1,800 Salaries & wages 20,597 Pension Contributions 1,026 Staff training costs - DBS Checks 62 Salaried Counselling - Counselling - Training - Supervision 155 Counsellor Coordination - External Trainers - Travel & Sustinence 1,247 Utilities 18 Rent 8,662 Room Hire - Rates 168 Insurances 974 Repairs & Renewals 149 Telephone 547 Postage 122 Stationary 30 Advertising 121 Printing/Photography 379 Toolbox - Website 243 IT Costs 252 Equipment Purchases 1,604 Equipment Repairs Library - Sundry 753 Memberships 1,637 Accountancy Costs - Bank Charges 35 Legal & professional - Trustees Meeting Expenses - Funds Transfer 40,583 Other expenses Depreciation - - Transfers between funds 23,613 23,613 Gains/losses on revaluation of - 78,002 |
Designated £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Restricted £ 2,570 2,570 - - 117,069 5,564 432 362 - 94,797 - 943 - - 379 5,502 26,041 - 212 459 - 1,939 - 48 824 487 - 161 2,213 49 - - 38 - 634 36 - - 258,189 - (23,613) (23,613) - 237,147 |
2024 £ 16,376 16,376 - 1,800 137,667 6,589 432 424 - 94,797 - 1,098 - - 1,626 5,520 34,703 - 380 1,433 149 2,486 122 78 945 866 - 404 2,465 1,654 - - 791 1,637 634 71 - - - 298,772 - - - - - - 315,148 |
2023 £ 14,178 |
|---|---|---|---|---|
| 14,178 - - 120,187 3,113 600 183 - 88,243 804 375 - - 391 5,786 34,647 - 851 1,387 215 1,856 - 176 581 871 34,564 521 1,878 16,298 - - 1,432 493 609 72 - - - |
||||
| 316,133 - |
||||
| - - |
||||
| - - |
||||
| - 330,311 |