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||**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**|





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||||**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|





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|||**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**|





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|||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<br>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|
|||—||—|||





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|||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|



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||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|



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||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|



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|Net expenditure is stated after charging/(crediting):|||
|---|---|---|
||**2023**|2022|
||**E**||
|Depreciation o f tangible fixed assets|**35,971**|35,971|





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||**2023**|2022|
|---|---|---|
||£|£|
|Fees payable to the independent examiner for:|||
|Independent examination of the financial statements|**1,104**|1,164|



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||**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|



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|||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|
|||||||_|



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|**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_|||





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||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|