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2023-07-31-accounts
|
Page |
| 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 |
|
|
|
2023 |
|
2022 |
|
|
Unrestricted |
Restricted |
|
|
|
|
funds |
funds |
Total funds |
Total funds |
|
Note |
E |
E |
E |
£ |
| Income and endowments |
|
|
|
|
|
| Donations and legacies |
5 |
150,958 |
— |
150,958 |
109,718 |
| Charitable activities |
6 |
193,664 |
— |
193,664 |
163,450 |
| Other trading activities |
7 |
1,154 |
— |
1,154 |
987 |
| Investment income |
8 |
1,464 |
— |
1,464 |
68 |
| Total income |
|
347,240 |
— |
347,240 |
274,223 |
|
|
|
— |
— |
|
| Expenditure |
|
|
|
|
|
| Expenditure on charitable activities |
9,10 |
315,102 |
33,139 |
348,241 |
322,635 |
| Total expenditure |
|
315,102 |
33,139 |
348,241 |
322,635 |
|
|
−− |
− |
|
|
| Net expenditure and net movement in funds |
|
32,138 |
(33,139) |
(1,001) |
(48,412) |
| Reconciliation of funds |
|
|
|
|
|
| Total funds brought forward |
|
181,843 |
33,139 |
214,982 |
263,394 |
| Total funds carried forward |
|
213,981 |
— |
213,981 |
214,982 |
|
|
2023 |
|
2022 |
|
Note |
|
|
|
| Fixed assets |
|
|
|
|
| Tangible fixed assets |
16 |
|
5,664 |
41,635 |
| Current assets |
|
|
|
|
| Debtors |
17 |
411 |
|
2,776 |
| Cash at bank and in hand |
|
210,167 |
|
172,542 |
|
|
210,578 |
|
175,318 |
| Creditors: amounts falling due within one year |
18 |
2,261 |
|
1,971 |
| Net current assets |
|
|
208,317 |
173,347 |
| Total assets less current liabilities |
|
|
213,981 |
214,982 |
| Net assets |
|
|
213,981 |
214,982 |
|
|
|
|
− |
| Funds of the charity |
|
|
|
|
| Restricted funds |
|
|
|
33,139 |
| Unrestricted funds |
|
|
213,981 |
181,843 |
| Total charity funds |
20 |
|
213,981 |
214,982 |
|
|
Unrestricted |
Total Funds |
Total Funds |
Unrestricted |
Total Funds |
|
|
Funds |
|
2023 |
Funds |
2022 |
|
|
f |
|
£ |
f |
f |
|
Donations |
|
|
|
|
|
|
Donations |
— |
|
— |
5,703 |
5,703 |
|
Grants |
|
|
|
|
|
|
Cumbria County Council |
135,458 |
|
135,458 |
94,861 |
94,861 |
|
Copeland Borough Council Discretionary |
|
|
|
|
|
|
Grant |
— |
|
— |
2,499 |
2,499 |
|
Other grant income |
15,500 |
|
15,500 |
6,655 |
6,655 |
|
|
150,958 |
|
150,958 |
109,718 |
109,718 |
| 6. |
Charitable activities |
|
|
|
|
|
|
|
Unrestricted |
Total Funds |
|
Unrestricted |
Total Funds |
|
|
Funds |
|
2023 |
Funds |
2022 |
|
|
f |
|
£ |
f |
f |
|
Pre−School Fees |
193,664 |
|
193,664 |
163,450 |
163,450 |
| 7. |
Other trading activities |
|
|
|
|
|
|
|
Unrestricted |
Total Funds |
|
Unrestricted |
Total Funds |
|
|
Funds |
|
2023 |
Funds |
2022 |
|
|
f |
|
£ |
f |
f |
|
Fundraising events |
1,154 |
|
1,154 |
987 |
987 |
|
|
|
|
|
C
S |
CISEM |
|
|
|
|
— |
|
|
| 8. |
Investment income |
|
|
|
|
|
|
|
Unrestricted |
Total Funds |
|
Unrestricted |
Total Funds |
|
|
Funds |
|
2023 |
Funds |
2022 |
|
|
f |
|
£ |
f |
f |
|
Bank interest receivable |
1,464 |
|
1,464 |
68 |
68 |
|
|
— |
|
— |
|
|
|
|
Unrestricted |
Restricted |
Total Funds |
|
|
Funds |
Funds |
2023 |
|
|
|
|
£ |
| Activity |
type 1 |
261,452 |
33,139 |
294,591 |
| Support |
costs |
53,650 |
|
53,650 |
|
|
315,102 |
33,139 |
348,241 |
|
|
Unrestricted |
Restricted |
Total Funds |
|
|
Funds |
Funds |
2022 |
| Activity |
type 1 |
238,825 |
33,139 |
271,964 |
| Support |
costs |
50,671 |
|
50,671 |
|
|
289,496 |
33,139 |
322,635 |
|
Activities |
|
|
|
|
undertaken |
|
Total funds |
Total fund |
|
directly |
Support costs |
2023 |
2022 |
|
f |
f |
E |
f |
| Activity type 1 |
294,591 |
52,522 |
347,113 |
321,468 |
| Governance costs |
− |
1,128 |
1,128 |
1,167 |
|
294,591 |
53,650 |
348,241 |
322,635 |
|
Analysis of |
|
|
|
support costs |
|
|
|
activity 1 |
Total 2023 |
Total 2022 |
|
|
E |
|
| Staff costs |
49,146 |
49,146 |
46,628 |
| Premises |
3,376 |
3,376 |
2,876 |
| Governance costs |
1,128 |
1,128 |
1,167 |
|
53,650 |
53,650 |
50,671 |
| Net expenditure is stated after charging/(crediting): |
|
|
|
2023 |
2022 |
|
E |
|
| Depreciation o f tangible fixed assets |
35,971 |
35,971 |
|
2023 |
2022 |
|
£ |
£ |
| Fees payable to the independent examiner for: |
|
|
| Independent examination of the financial statements |
1,104 |
1,164 |
|
2023 |
2022 |
|
f |
£ |
| Wages and salaries |
239,241 |
221,745 |
| Social security costs |
4,837 |
5,093 |
| Employer contributions to pension plans |
3,366 |
2,957 |
| Other employee benefits |
2,175 |
1,645 |
|
249,619 |
231,440 |
|
− |
|
| full−time |
equivalent employees during the year is analysed as fo |
llows: |
|
|
|
2023 |
2022 |
|
|
No. |
No. |
| Number |
of direct charitable staff |
21 |
17 |
| Number |
of management and administration staff |
2 |
2 |
|
|
23 |
19 |
|
|
Land and |
Land and |
Land and |
|
|
|
|
buildings |
|
|
Equipment |
Total |
|
|
|
£ |
|
£ |
£ |
|
Cost |
|
|
|
|
|
|
At 1 August 2022 and 31 July 2023 |
231,973 |
|
|
20,208 |
252,181 |
|
|
|
|
|
— |
— |
|
Depreciation |
|
|
|
|
|
|
At 1 August 2022 |
198,834 |
|
|
11,712 |
210,546 |
|
Charge for the year |
33,139 |
|
|
2,832 |
35,971 |
|
At 31 July 2023 |
231,973 |
|
|
14,544 |
246,517 |
|
|
|
|
|
|
— |
|
Carrying amount |
|
|
|
|
|
|
At 31 July 2023 |
|
|
— |
5,664 |
5,664 |
|
|
— |
|
|
|
— |
|
At 31 July 2022 |
33,139 |
|
|
8,496 |
41,635 |
| 17. |
Debtors |
|
|
|
|
|
|
|
|
|
|
2023 |
2022 |
|
|
|
|
|
£ |
£ |
|
Prepayments and accrued income |
|
|
|
411 |
2,776 |
|
|
|
|
|
— |
|
| 18. |
Creditors: amounts falling due within one year |
|
|
|
|
|
|
|
|
|
|
2023 |
2022 |
|
|
|
|
|
£ |
£ |
|
Accruals and deferred income |
|
|
|
2,261 |
1,971 |
|
|
|
|
|
|
_ |
| Unrestricted funds |
|
|
|
|
|
|
|
At |
|
|
At |
|
1 August |
2022 |
Income |
Expenditure |
31 July 2023 |
| General funds |
181,843 |
|
347,240 |
(315,102) |
213,981 |
| Capital Fund |
|
|
|
|
|
|
181,843 |
|
347,240 |
(315,102) |
213,981 |
|
|
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 |
| Restricted funds |
|
|
|
|
|
|
|
At |
|
|
At |
|
1 August |
2022 |
Income |
Expenditure |
31 July 2023 |
|
|
f |
f |
f |
£ |
| Restricted Fund −Property extension |
33,139 |
|
— |
(33,139) |
— |
|
— |
|
|
|
|
|
|
At |
|
|
At |
|
1 August |
2021 |
Income |
Expenditure |
31 July 2022 |
|
|
£ |
£ |
f |
f |
| Restricted Fund −Property extension |
66,278 |
|
— |
(33,139) |
33,139 |
|
— |
|
a_ |
|
|
|
Unrestricted |
Restricted |
Total Funds |
|
Funds |
Funds |
2023 |
|
f |
f |
f |
| Tangible fixed assets |
5,664 |
— |
5,664 |
| Current assets |
210,578 |
— |
210,578 |
| Creditors less than 1 year |
(2,261) |
— |
(2,261) |
| Net assets |
213,981 |
— |
213,981 |
|
|
− |
•=••• |
|
Unrestricted |
Restricted |
Total Funds |
|
Funds |
Funds |
2022 |
|
f |
f |
f |
| 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 |