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|---|---|
|Trustees' annual report (incorporating the director's report)|**1**|
|Independent examiner's report to the trustees|**4**|
|Statement of financial activities (including income and expenditure account)|**6**|
|Statement of financial position|**7**|
|Notes to the financial statements|**9**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**21**|
|Notes to the detailed statement of financial activities|**23**|
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||||**2022**||2021|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**E**|**E**|||
|**Income and endowments**||||||
|Donations and legacies|**5**|109,718|**—**|**109,718**|140,145|
|Charitable activities|**6**|163,450|**—**|**163,450**|120,792|
|Other trading activities|**7**|987|**—**|**987**|2,650|
|Investment income|**8**|68||**68**|22|
||||**—**|||
|Other income|**9**||—|—|2,075|
|**Total income**||274,223||**274,223**|265,684|
|**Expenditure**||||||
|Expenditure on charitable activities|**10,11**|289,496|33,139|**322,635**|292,059|
|**Total expenditure**||289,496|33,139|**322,635**|292,059|
|**Net expenditure and net movement in funds**||(15,273)|(33,139)|**(48,412)**|(26,375)|
|**Reconciliation of funds**||||||
|Total funds brought forward||197,116|66,278|**263,394**|289,769|
|**Total funds carried forward**||181,843|33,139|**214,982**|263,394|
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|||**2022**||2021|
|---|---|---|---|---|
||**Note**||||
|**Fixed assets**|||||
|Tangible fixed assets|**17**||**41,635**|66,278|
|**Current assets**|||||
|Debtors|**18**|**2,776**||2,455|
|Cash at bank and in hand||**172,542**||196,315|
|||**175,318**||198,770|
|**Creditors: amounts falling due within one year**|**19**|**1,971**||1,654|
|**Net current assets**|||**173,347**|197,116|
|**Total assets less current liabilities**|||**214,982**|263,394|
|**Net assets**|||**214,982**|263,394|
|**Funds of the charity**|||||
|Restricted funds|||**33,139**|66,278|
|Unrestricted funds|||**181,843**|197,116|
|**Total charity funds**|**21**||**214,982**|263,394|
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|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|---|
|||Funds|**2022**|Funds|2021|
||**Donations**|||||
||Donations|5,703|**5,703**|||
||**Grants**|||||
||Cumbria County Council|94,861|**94,861**|124,445|124,445|
||Corona Virus JRS Grant|—|—|13,200|13,200|
||Copeland Borough Council Discretionary|||||
||Grant|2,499|**2,499**|||
||Other grant income|6,655|**6,655**|2,500|2,500|
|||109,718|**109,718**|140,145|140,145|
|**6.**|**Charitable activities**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2022**|Funds|2021|
|||£|**£**|£|£|
||Pre−School Fees|163,450|**163,450**|120,698|120,698|
||Income from Admin Services provided|—|—|94|94|
|||163,450|**163,450**|120,792|120,792|
|**7.**|**Other trading activities**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2022**|Funds|2021|
|||£|**£**|£|£|
||Fundraising events|987|**987**|2,650|2,650|
|||=NMI=||||
|**8.**|**Investment income**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2022**|Funds|2021|
|||£|**£**|£|£|
||Bank interest receivable|68|**68**|22|22|
|||i•MM|=
1
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n|1•==•:••||
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|||Unrestricted|**Total Funds**|Unrestricted|Unrestricted|Total Funds|
|---|---|---|---|---|---|---|
|||Funds|**2022**||Funds|2021|
|||f|**E**||f|f|
||Other exceptional income|−|−||2,075|2,075|
||||=ffli||||
|||−|||−|−−|
|**10.**|**Expenditure on charitable activities by fund type**||||||
||||Unrestricted|Restricted||**Total Funds**|
||||Funds||Funds|**2022**|
||||f||f|**E**|
||Activity type 1||238,825|33,139||**271,964**|
||Support costs||50,671||−|**50,671**|
||||289,496|33,139||**322,635**|
||||Unrestricted|Restricted||Total Funds|
||||Funds||Funds|2021|
||||£||f|f|
||Activity type 1||209,349|33,139||242,488|
||Support costs||49,571||−|49,571|
||||258,920|33,139||292,059|
|||||−|||
|**11.**|**Expenditure on charitable activities by activity type**||||||
|||Activities|||||
|||undertaken||**Total **|**funds**|Total fund|
|||directly|Support costs||**2022**|2021|
|||f|f||**E**|f|
||Activity type 1|271,964|49,504|**321,468**||291,028|
||Governance costs|−|1,167||**1,167**|1,031|
|||271,964|50,671|**322,635**||292,059|
|**12.**|**Analysis of support costs**||||||
||||Analysis of||||
||||support costs||||
||||activity 1|**Total 2022**||Total 2021|
||||f||£|f|
||Staff costs||46,628|**46,628**||45,961|
||Premises||2,876||**2,876**|2,580|
||Governance costs||1,167||**1,167**|1,030|
||||50,671|**50,671**||49,571|
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|||**2022**|2021|
|---|---|---|---|
||Depreciation of tangible fixed assets|**35,971**|33,139|
|**14.**|**Independent examination fees**|||
|||**2022**|2021|
||Fees payable to the independent examiner for:|||
||Independent examination of the financial statements|**1,164**|1,030|
||**2022**|2021|
|---|---|---|
|||£|
|Wages and salaries|**221,745**|202,646|
|Social security costs|**5,093**|2,965|
|Employer contributions to pension plans|**2,957**|2,751|
|Other employee benefits|**1,645**|1,117|
||**231,440**|209,479|
|full−time eq|uivalent employees during the year is analysed as fo|llows:||
|---|---|---|---|
|||**2022**|2021|
|||**No.**|No.|
|Number of|direct charitable staff|**17**|18|
|•Number of|management and administration staff|**2**|2|
|||**19**|20|
|||MM=||
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|||Land and|||
|---|---|---|---|---|
|||buildings|Equipment|**Total**|
||**Cost**||||
||At 1 August 2021|231,973|8,880|**240,853**|
||Additions||11,328|**11,328**|
||**At 31 July 2022**|231,973|20,208|**252,181**|
||**Depreciation**||||
||At 1 August 2021|165,695|8,880|**174,575**|
||Charge for the year|33,139|2,832|**35,971**|
||**At 31 July 2022**|198,834|11,712|**210,546**|
|||**—**|||
||**Carrying amount**||||
||**At 31 July 2022**|33,139|8,496|**41,635**|
||At 31 July 2021|66,278|**_**
—|66,278|
|**18.**|**Debtors**||||
||||**2022**|2021|
||Prepayments and accrued income||**2,776**|2,455|
|**19.**|**Creditors: amounts falling due within one year**||||
||||**2022**|2021|
||Accruals and deferred income||**1,971**|1,654|
|**20.**|**Pensions and other post retirement benefits**||||
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|**Unrestricted funds**|||||
|---|---|---|---|---|
||At|||**At**|
||1 August 2021|Income|Expenditure|**31 July 2022**|
|General funds|186,111|274,223|(289,496)|**170,838**|
|Capital Fund|11,005|||**11,005**|
||197,116|274,223|(289,496)|**181,843**|
||At|||At|
||1 August 2020|Income|Expenditure|31 July 2021|
|General funds|179,347|265,684|(258,920)|186,111|
|Capital Fund|11,005|||11,005|
||190,352|265,684|(258,920)|197,116|
|**Restricted funds**|||||
||At|||**At**|
||1 August 2021|Income|Expenditure|**31 July 2022**|
|Restricted Fund −Property extension|66,278||(33,139)|**33,139**|
||At|||At|
||1 August 2020|Income|Expenditure|31 July 2021|
|Restricted Fund −Property extension|99,417||(33,139)|66,278|
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||Unrestricted|Restricted|**Total **|**Funds**|
|---|---|---|---|---|
||Funds|Funds||**2022**|
||£|£||**£**|
|Tangible fixed assets|8,496|33,139|**41,635**||
|Current assets|175,318|—|**175,318**||
|Creditors less than 1 year|(1,971)|—||**(1,971)**|
|**Net assets**|181,843|33,139|**214,982**||
||||il91•1•••||
||**−−**|**—.**|||
||Unrestricted|Restricted|Total|Funds|
||Funds|Funds||2021|
||£|£||£|
|Tangible fixed assets|—|66,278|66,278||
|Current assets|198,770|—|198,770||
|Creditors less than 1 year|(1,654)|—||(1,654)|
|Creditors greater than 1 year|—|—||—|
|**Net assets**|197,116|66,278|263,394||