2023-03-31-accounts

Reference	and administrative	and administrative	details
Trustees'	report			2 to 14
Independent auditor's		report		15to 19
Statement	of financial	activities		20 to 21
Balance sheet				22
Statement	of cash flows			23
Notes to	the financial	statements		24 to 43

Trustees				Mr T Foster
				Ms T Hart
				Mr T C Boden,		(Secretary			and	Treasurer)
				Ms K C Bentley-Brown					(resigned		18 january
				2023)
				Mr A Banford
				Mr P Hewetson
				Mr D A Beuzeval,			(Chair)
				Ms M Barnett
Charity Registration			Number	1123155
Company		Registration	Number	06492907
				The charity		is	incorporated			in	England	and
				Wales.
Registered		Office		Eden Rural	Foyer
				Old London	Road
				Penrith
				CA11 8ET
Principal	Office			Eden Rural	Foyer
				Old London	Road
				Penrith
				CA11 8ET
Auditor				David Allen
				Chartered Accountants				fk	Statutory		Auditor
				Dalmar House
				Barras Lane	Estate
				Dalston
				Carlisle
				CA5 7NY

			Unrestricted	Restricted	Restricted	Total	Total
			funds	funds		2023	2022
		Note		E		E	E
Income from:
Donations, legacies	and
grants receivable		3	19,809	1,170,713		1,190,522	1,323,283
Other trading activities		4	198,282		908	199,190	164,282
Investment income		5	2787			2 787		977
Total income			220,878	1 171	621	1 392,499	1488,	542
Expenditure on: Charitable activities			~258 006	~t 059	591	1317,597	1 249	129
Total expenditure			~258,006	~1059	591	1317,597	1,249	129
Net (expenditure)/income Transfers between funds			(37,128) ~6,883	112,030 6883		74,902	239,413
Net movement in funds			(44,011)	118,913		74,902	239,413
Reconciliation of	funds
Total funds brought	forward		245 053	279	535	524 588	285	175
Total funds carried	forward	19	201 0'i2	398	448	599 49D	524	588

				Unrestricted	Unrestricted	Restricted	Total
			Note	fundsf		fundsf	2022 f
Income and Endowments		from:
Donations and legacies				10,778		1,312,505	1,323,283
Other trading activities				164,282			164,282
Investment income					977			977
Total income				176	037	1 312505	1488	542
Expenditure on:
Charitable activities
Total expenditure
Net income Transfers between	funds			65,143 ~3 392		174,270 3 392	239,413
Net movement in funds				61,801		177,612	239,413
Reconciliation of	funds
Total funds brought	forward			183	252	101923	285	175
Total funds carried	forward		19	295	053	279 535	524	588

						2023	2022
					Note	f
Fixed assets
Investments					15	27,250	27,250
Current assets
Debtors					16	164,130	192,511
Cash at bank	and	in	hand			483 018	350610
						647, 148	543,121
Creditors: Amounts				falling due within one year	17	74 908	45 783
Net current	assets					572 240	497 338
Net assets						599490	524 588
Funds ofthe	charity:
Restricted income			funds
Restricted funds						398,448	279,535
Unrestricted	income			funds
Unrestricted funds						201 042	245 053
Total funds					19	599490	524 588
Registration number:			6492907

			Note	2023 f		2022 f
Cash flows from operating	activities
Net cash income				74,902		239,413
Adjustments to cash flows	from non-cash	items
Depreciation							197
Interest and dividends received				2	787		977
				72,115		238,633
Working capital adjustments
Decrease/(increase) in debtors			16	28,381		(78,468)
Increase in creditors			17	29	125	38	589
Net cash flows from operating	activities			129	621	198	754
Cash flows from investing	activities
Interest receivable and similar	income				602		112
Income from dividends				2,185			865
Revaluation of investments						1	500
Net cash flows from investing	activities			2	787	2	477
Net increase in cash and cash	equivalents			132,408		201,231
Cash and cash equivalents at	1 April			350	610	149	379
Cash and cash equivalents at	31 March			483	018	350	610

				Unrestricted
				funds	Restricted	Total	Total
				General E	fundsf	2023	2022 f
Donations and legacies;
Donations				18,809		18,809	10,778
Grants;
The Big Lottery					527,804	527,804	587,160
South Lakeland	District		Council		143,419	143,419	100,000
Cumbria Community
Foundation					2,846	2,846
Eden District Council					9,166	9,166
Energy Saving Trust					264,304	264,304	277,776
Electricity North	West				73,050	73,050	27,500
Walney Extension Community
Fund					12,500	12,500
The Climate Movement					6,000	6,000	27,755
Durham County	Council				15,849	15,849	19,784
SOSCI					(10,620)	(10,620)	51,973
Stonehaven							166,083
Copeland Borough Council							7,650
Cumbria LEP							4,450
VONNE					8,664	8,664
Historic England					6,717	6,717	2,074
Alston Moor Community
Energy							15,000
Allerdale Borough Council							10,000
Energy Local Duddon		Valley
project							5,300
Neighbourly Ltd							10,000
Cumbria County	Council				82,100	82, 100
RES Wind Farm	Holding		Fund		3,300	3,300
Arnold Clark					1,000	1,000
National Energy	Action				24,614	24,614
Grant income				1 000		1000
				19809	1 170713	1 190522	1323 283

							Unrestricted
							funds	Restricted		Total		Total
										funds
							General	funds		2023		2022
							f			f
Trading		income;
	Earned		income				198282		908	199	190	164	282
							198,282		908	199	190	164,282
5	INVESTMENT				INCOME
								Unrestricted
								funds		Total		Total
								General		2023		2022
								f		f
Income		from		dividends;
	Dividends			receivable		from other unlisted
	investments							2,185		2,	185		865
Interest		receivable			and		similar income;
	Interest		receivable			on	bank deposits		602		602		112
								2	787	2	787		977
6	EXPENDITURE				ON		CHARITABLE ACTIVITIES
							Unrestricted
							funds	Restricted		Total		Total
							Note General	funds		2023		2022 f
Charitable			activities				258,006	962,932		1,220,938		1,191,801
Allocated			support
costs							7	91,159		91,159		53,128
Governance				costs			7	5,500		5,500		4	200
							258 006	1 059	591	1317	597	1 249	129

Below are details of ma	terial gran	ts made to institutions
Name of institution		Activity	2023	2022 f
Sustainable Keswick (SUSKES)		Activities		682
Sustainable Carlisle		Activities		748
The Melbreak Communities		Activities		875
Castle Head Field Study	Centre	Activities		750
Sustain Brampton		Activities		1,891
Drop Zone Youth Projects		Activities		1,608
Copeland Recycling Grants		Activities	237
Cumbria Sustainability	Network	Activities	4,813
Youth Programme		Activities	127
Community Grant Fund		Activities	24,533
Allerdale Grants		Activities	1,750
Retrofit for Cumbria		Activities	12 100
			43,560	6,554

						2023		2022
						E		f
Staff costs during		the year	were:
Wages and salaries						615,c}63		503,246
Social security	costs					45,251		36,025
Pension costs						37	200	30	150
						697910		569	421
The monthly	average	number	of persons	(including	senior management	/ leadership		team) employed
by the charity	during	the year	was as follows:
						2023		2022
						No		No
Staff							23		19

Other investments
	Unlisted
	investments f	Total f
Cost or Valuation
At 1 April 2022	27 25D	27 250
At 31 March 2023	27 250	27 250
Net dook value
At 31 March 2023	27 25D	27 250
At 31 March 2022	27 250	27 250

				2023	2022
					f
Trade debtors				39,931	91,510
Prepayments	and accrued	income		124,197	100,994
Other debtors				2		7
				164,130	192	511
17CREDITORS: amounts			falling due within one year
				2023	2022
				f	f
Trade creditors				34,734	24,220
Other taxation	and social	security		12,426	8,420
VAT				11,039
Other creditors				8,359	1,014
Accruals				8 350	12	129
				74 908	45	783

19FUNDS
		Balance at				Balance at
		1April	Incoming	Resources		31March
		2022 f	resources f	expended	Transfers f	2023 f
Unrestricted
General
General fund		245,053	220,878	(258,006)	(6,883)	201,042
Restricted
Community	Energy
Support South Lakeland		30,010	52,775	(57,651)	6,135	31,269
Rebuilding Together		3,456	6,717	(10,406)	233
Small Grants		4,805		(1,174)		3,631
LEAP		2,085		(2,085)
SOSCI EV Project			(10,620)		10,620
Copeland Recycling			2,500	(237)		2,263
Greener Schools Project		6,450	15,345	(11,051)		10,744
Community	Carbon
Literacy		14,454		(14,879)	1,000	575
ENW Energy	Advice	18,920	28,050	(17,826)		29,144
Cold to Cosy	Homes 2		26,392	(26,962)	570
Fellfoot Forward		952	15,849	(17,892)	1,091
Zero Carbon	Cumbria
Partnership		174,602	546,962	(484,083)	(24,512)	212,969
Misc Energy			33,600	(5,691)		27,909
Cold to Cosy	Homes 3		149,286	(148,028)	1,264	2,522
Retrofit for Cumbria		640	88,502	(77,946)		11,196
Youth Panel		5,227		(130)	(5,097)
Carbon Offset		10,000		(1,218)		8,782
ENW Alston		7,934		(7,934)
ENW Accelerating
Community			30,000	(5,695)		24,305

			Balance at					Balance at
			1April	Incoming	Resources			31March
			2022 f	resources f	expended f	Transfers f		2023
ENW Farm	Futures-
Agrivol				15,000	(14,850)			150
Smart Energy GB				24,614	(24,614)
Going Green		Together		4,964	(4,293)			671
Shared Prosperity				101,460	(117,039)	15,579
CCC Public	Health			40,000	(7,682)			32,318
Community		Retrofit and
Renewables				225	225
Total restricted			279 535	1 171621	~1059,591	6	883	398448
Total funds			524 588	1392499	~1317597			599490
			Balance at					Balance at
			1March					31March
			2021	Income f	Expenditure f	Transfers f		2022 f
Unrestricted		funds
General
General fund			183,252	176,037	(110,894)	(3,342)		245,053
Restricted
Community		Energy
Cumbria			1,737		(1,737)
Community		Energy
Support South Lakeland			856	99,999	(70,845)			30,010
Rebuilding	Together		10,841	2,074	(9,459)			3,456
Small Grants			1,303	5,300	(1,798)			4,805
LEAP			7,563		(5,478)			2/085
Cold to Cosy				16,501	(16,501)
Commercial		Climate
Literacy			(653)				653
Warm Homes Eden			4,614		(2,458)	(2,156)
SOSCI EV	Project		(708)	51,973	(51,265)
Zero Carbon		Partnership	(7,666)			7,666
Greener Schools Project			16,000	4,450	(14,000)			6,450
Energy Surveys			2,806			(2,806)
Community		Carbon
Literacy			4,541	27,755	(17,930)		88	14,454
ENW Energy		Advice	14,521	27,500	(23,101)			18,920

				Balance at				Balance at	Balance at
				1March				31March
				2021	Income f	Expenditure f	Transfers	2022 f
Cold to Cosy Homes			2		131,876	(131,876)
Future Fair Fellfoot
Forward					12,781	(12,693)	(88)
Fellfoot Forward					6,060	(5,108)			952
NW Community	Energy
Hub				9,685		(9,670)	(15)
Green Jobs in West
Cumbria				12,301		(12,301)
Zero Carbon Cumbria
Partnership				24,182	602,810	(452,390)		174,602
Misc Energy					2,000	(2,000)
Cold to Cosy Homes			3		82,361	(82,361)
Retrofit for Cumbria					47,982	(47,342)			640
Green. Investment		Plan			150,000	(150,000)
Youth Panel					16,083	(10,856)		5,227
Carbon Offset ENW Alston					10,000 15000	~7066		10,000 7 934
Total restricted	funds			101923	1 312505	~1 138235	3 3'l2	279	535
Total funds				285 175	1,'188,5'l2	~1 249 129		524	588