l).'stri(:t Volunteer Certtre Linci7srer Districr Company Registration number 06743623 Charity number 1127626 Lancaster District Community and Voluntsry Solutions Company Limited by Guarantee Trustees, Report and Financial Statements For the year ended 30 June 2021 COATES & GO Chartered Accountant5 Morecambe
Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Financial statements for the ear ended 30 June 2021 Contents Pages Trustees. officers and advisers Trustees, report Independent examiners, report Profit and Ioss accounl Bal8n¢e 5heel 10 Notes lo the financial stalements 11-16
Lancaster District Community and Voluntary Solutlons COMPANY LIMITED BY GUARANTEE Directors. officers and advisers Trustees A Chester5 H Shuk Dr SJ Riches K Dunn J Andersc Prof KA Pef¢y C Chapm8n Company Secretary and ReglSt8rd offic• Dunn The Cornersione Sulyard Stregt L3nca$i Lancashir& LAI 1PX Chadty registration numbe 1127626 Re915tgr?d Charity name Lancaster District Comfflunily & Voluntsry Solution$ Company re9i$lered nurnber 06743623 Principal place of bu$lne$$ Th& Co.'nerslon¢ Sulyard Slrtsei Lancaster Lancashire LA1 1PX A¢¢c*untsnt$ Ctsaies 8 Co Charter8d A¢counlants 2 Faithope AvÈnue Bare Mor8cambe Lan¢8shire LA4 6JZ 8anK•rs CAF 8ank Lld PO DOX 289 Kings Mill Wesl Malling Kent ME194TA
Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Trustees Annual Re ort for the ear ended 30 June 2021 The Truslees, who afe also dif9clor5 for the purposes of company law. present th8ir report and the financial statements ol the company lor the year ended 30 June 2021. Trustees The trusteeb who served during the year were" Al2n Che8lers Harsha Shukla Or Samantha Jane Riches K8nn8lh Dunn Jill Ander50n Prol Keith Adrian Percy Clairg Cb.apfflan Additl¢nal CVS Board Members= Lancashire County Council and Lancaster City Counci5 each rK)minate an individual lo join the board a$ a non-voting observer l advisor. during the yeai this bWdS'. Lancaster Cily Councillor". Alistsir Sinclaii Names of other persons who served as trustees in the flnanclal perlod.. Chlef Officer.. Yakub Patel Stru¢turè. goveman¢e and Management: Nature of the goveming document". Memorandum and Arbcles HDW the Charity is constituted.. Incorporated Date tsf governing document.. 7 November 2008 Govemanco.. LDCVS was founded in 1972 as the National Council of Voluntary Servsces. an unir1porated charity. 11 became a cnaiitable company limited by guarantee, incorpor81ed 7* November 2008 and was established under a memorandum an¢ artictes of association which describes the objècts and pow8rs of the charitable company. and Is govemed under its Articles of Association. The Trustees are appointed in ac¢ord8n¢e Mt the Articles ol As50cialion. Full membership ol LDCVS is open to voluntsry organisations that compty with the eritèria for m8mbership. In addition, there are affiliate categories of membership for public sector and corporate bDdies. LDCVS trustee board is responsiole for managing the business of LDCVS as Outlineo in Ihe Attscles of Association. Method of recruitment and appointment of trustees". LDCVS is a membership organisalion. the memDership bw'ng predominantly drawn from olher local volunlary orgAnisations, frorm whom the Directors {Bo3rd of Trustees) are elected etlher 8t thè AGM or through an open and iransparenl selecb'on aThY intemew process. The paid staff of LDCVS are accoijntablè to this Board. No lunder5 are currently represented on the Boar(l. Pollcy and procedure5 adopted for the induction and trainlng of TNste¥s: New trusleeb die induLleiJ Into Ihe workings of the Chanly. including policies and PTocedures. in a timely fashion and understand Iheir responsibilities. Our purpose, aim5 and activities for the year 2020-21.. Lancaster Distrtct Community and Voluntary Solutions ILDCVSI is an infrastructure organisalion that exists lo support and strengthen the sustainability. independence and abilily of Community, voluntary and faith and social enterprise or9anisations to deliver Services aftd a¢tivities that support individtJal8 and cornmunitias in the Lancaslef Oistricl. Curfently we have over 400 local organisaliDns as members ol LDCVS and aL80 a
Lancaster District Community and Voluntary Solutions
COMPANY LIMITED BY GUARANTEE
Trustees Annual Re
ort for the
ear ended 30 June 2021
number of public sector and corporate bodie5 that a associata members_ In addition, we offer support lo
individuals witn volunleering through our Volunteer Centre.
Our Objects. whigh are contaifiÈd in our governing d
Lancaster District Community and Voluntary Solution5 COMPANY LIMITED BY GUARANTEE Trustees Annual Re ort for the ear ended 30 June 2021 closely with the Volunlary and Community Sector Emeigencies Pgrtngfship, and sustsined tho Lancashira District VCFSE Sector Leader's Group. This partnership working has lorg8d welcome new links b&tween and across sectors. Beyond the panderrblG response. we have continued lo represent ihe sector on the Morecambe Bay Inlegraled Care P¢lrtnership. on the Population Heatth Strategic Group. and on the Heah & Wellbeing Partnership Board, while maintaining our own networks in¢lvding the Children & YoLbng People's Multi- agency Forum. the Morecarnbe Interagency Group. and the Volunteer Ne)rk. LDCVS also partnered with Lancashire Adult Leaffling. Lancas¢er 8nd Morecambe College, and the WEA to launch a Communily Learning Network. which wll work through 'the coming year to develop and offer cornmunily-led and based courses. Our volunteer centre remained as the key volunieering devploprnent resouice for the district. While there was a continued and strong focus on the iesponse to the parkdemiG through coordinating with Lancaslor City Council, Hope Church and Bay H9atth Care partners. we a150 worked wlh our members lo support their existing volunreer force. find new volunteers. and develop new roles r8spDnding lo changed conditions. Implptnentin9 new software has made il easier to ¢ruIt volunteeT5 and advertise roles. At the &nd ol our 2020121 year we were delighted lo once again hold the Lancaster District Volunleerir Awards. our first online ve[Sn of this evenl. In developin9 the evenl we intended lo thank everybody who had volunteered to help their community over the last year and therefore crealed awards for everybody nominated In a ceremony without categories_ Over 100 awards were dislribLJted to teams and individuals Irorll across the ¢islricl. and we woukl like to thank Lancaster Cily Council for their continuté support for this evenl. As the volUnrY seclor membership bcxjy foi Lancaster Dislrict. we offer Iree professional help and advice to Qui members, supporting start-ups, governance. luntling, business planning and policy development. This sector support has never been more wtal. and unsurprisingly the number of one to one support sessions grew Significantly despite thè move io digital delivery. Our two sectDI Fesilience survèys provided vital informaln aboul how fnembers were coping with various aspects of the pandemic response, further guiding our efforts. We continued to olfef a DBS check ser lor staff and volunteers ¥wthin tnernber organisations, carrwng out an increased number of checks and advice sessions. and also grew oui paid-for financial services induding payroll and independent examinalKtns againsl a backdrop of complex activity around the Job Retention Scheme in operation throughout the year Our 2020121 ye8[ w85 also sign61icanl lor several develoFwnènts within our grants and Investments programmè through the Bay Foundalion. Recognising Ihal Ihe pandemic is ai ils core a human tragedy, we operated the Urgenl Response Fund throughout the year. albcating over £98.(N)O lo 87 projects by the end ol June 2021, In partnership with Lancaster City Council. Through another new initiative, LOCVS secured £35,000 from the Morecambe Bay Population Health Investment Fund lo support the dislri¢l's VCFSE sector in providing services that address health inequalities. Projects enabled by this funding inclfjjded online classes. counselling an¢J mental health support, food inits"alives. and family aclivilies. Lty)king to the Ivlure, the board and slaff of LDCVS have renected on our core v8lues and how we work as an or9anisalion to refresh our business plan. drawing on recent surveys. our conversations with the sector arhd the needs ol our 51akeholder5. In 5erv¥ce of our mission". to support connect and Ghampion the VCFSE sector. we will be working to". Ensure that our members are well supported and r6sourced. Conne¢1 10gelher communilies. the VCFSE sector and support agenci65, ChampM)n the sectof. and Be a sustdinable organisalion. open to new leaming.
Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Trustees Annual Re ort for the ear ended 30 June 2021 Finaneial services support= Our sUPPOrt for local organisations in¢ludes financh31 sorvicès support and this broadly falls into three categories., Grant Administration We continued lo aéminister grant programme5 on bèhalf ol ihe Nel Merriman Trust, the Eri¢ Wright Trust and the West End Millions Imorecambel. We also began. during tha year. to adminiÈtèr th8 grants for the Eric Wroht Trust. OLtr rcle was lo provide advice lo groups on these grants. support the w'ork ol each of the decision panels. prepare reports and informalKJn material. draw up funding agreements. makf9 payments and co(Kdinate monitoring retuins. There are appropriate meGhanisms in place to ensure thal any movemenls in funds ale aulhorbSed by the respective organi5alions. Finan¢ial Servires We continued to provide a cosl efficiorbt and effective financial serwce to S¢)m& local groups to help implement and operate their own accounts.ng and financial managernenl systems in particular payroll and Independenl Examinations. The Volunteer Centre.. Our VolLJnleer Cenire remained as the key local volunteerang development organisation within the district, The centre has links wth local. regional and national agencies In policy and practice relating to volunieering. W en9aged wilh a wide raiige ol people including those recovering from mental health issues, alcohol and drug addiction. criminal justicé and those long term unempbyeo. Whilst we recognise that volunteering can bring enormous amounls of benefits to individuals and organi5ats.ons Ilrfe experi8nc8sl, it also required a great deal of partnership work1ng to ensurg people are supportecl into volunteering_ A large pèrceniage olpeople Seeking opportunities had come from éifficuK backgrounds and were looking to rebuild their lives through volunteering. These were the very reasons loi co4Jesigning progiamm95 Ihal helped build resilience amongsl lamili&s, individuals and ¢o)Intnunities. Financial review: The total expenditure for the year wa5 £402.76712020 £139.478I and income was £335.74312020'. £302,970) giving a net operaling bss of £67.024 12020.. surplus 01 £163.4921 leaving funds carried forward to 2021-22 of £141,58712070". £208,611). Our main source ol funding lor our core costs. which increased compared to the previous financial year, was Lancaster City Council. We recgived specrf project funding Irom various sources to reach a lolal income frorn grants and conlracls of £298,139 12020.. £270.0311. Our income from services provlded to other organisations was £37.574 12020.. £16.9801 Th8 Tmsttr8s arè awar8 that 311 lunding slr•ams remain under Ihreal of reduction or with¢Jraw41 and they continue lo diligenlly monitor the budget and work to establj.sh n8w soure8s of ltsnding. Principal financial manag•mènt policies adopted in th• year.. A budgel for the year was established and agreed priot to the beginning of the financial year and il was monitod and amended as necessary over Ihe period. Managemenl accoun15 were prepared and presented monthly lo the board of Trust88s for their monitoring and analysis ol Income and expendilures against the budget. Policies regarding spending authorib'8s, op8iation of petty cash systems and payment of expenses are held by the Charity and are reviewed al intervals. Re5•Thes policy-. The Trugleos believe that the Chaiity should hold frnan¢ial serveS in order that Tt might meet anticipated future costs conbngeni liabilities and thal il can continue to opèrate and meèt thÈ needs of users in the present uncertain funding environment. In consequence. they have, lo dale, sel aside £45.300 for this purpose and intend to increase this amount when further gener81 lunds are available. The Trustees routinely review Ihe Amount thal should be held in reserve ¢0 meet contractual cornrnslfnenls and running cA)sts in the @vent of significant reductson5 or withdrawals of funding which may have a damaging effect on continued Operatic5.
Lancaster District Cornmunity and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Trustoes Annual Re ort for the ear ended 30 June 2021 Prlncipal funding sources.. The majn sources of grant fring were Lanc3Ster City Council and th8 NFU. W8 also utilised a prepayment of 2021 costs In respect ol Covid response, from the Nats"onal Lottery along wrth a surplus of funds carried foward from the PvIouS financial year. We 9enerated income via the Bay Foundation in r8SPeCt of grant administration on Oehalf o13rd parties and from direct service provision lo other charities in our district. Inve$tmont policy and objeetive5'. Funds which are nol requirett Initnedia¢ely are frheld in easily accessed interest bearing acLounls. Thi5 wa5 éeemed mosl appiopriale since grant and income streams are occasion81ty subject lo delays. Risk Management-. The trustees roviow Iho risks at regular inlervals and set up prtjcedures to mitvJatè those risks. The three main Iisks Pfeviously idontifie<l a loss ol m4or lunding. insufficient Irusiees.. and Ihe loss of one or mDie key staff. Subsidiaries= none lo report Plans for the futu.. The Trustees are committed lo growth of the organisalion both In terms o15cale and reach. We will continue to invest In efteGtive Inlrastnjcture and our staff to maintain and improve the quality and range of services which we offer in our dislricl. To Ènsure thal Lancasler Oisirici Communily and Voluntary Solub'ons is robust and sus18inable w8 will Collslantly roview the stra'.egic direclion of our Organisatn. Funding is cwcial to this and we Gtsnlinue lo idenlify possibSc opportunities lo ensure a diverse funding profik. Howèver. we note tttal without Ihe financial support of OLtr current ILtnders we would not be able to deliver this vital servre and would like lo take this opportunity to thank Lancaster Crfty Council and tha NFU. Wtr would also like lo thaDk all of the other trusts and organisatk)ns Ihat have supportèd us, either financially or in other ways, throughout (he year. Finally= The Trustee 8oard WOLtld like lo thank our Chief Officer. all our staft and volunteers for their dedication, hard work and lor ensurin9 a highly valued Servi is delivered lo the wfftmunilios acros5 Norlh Lancashire. Responsibililies of the Trustees= The Trustees (who aro also Ihe directors of Lancaster Di5tn"cl Community anrl Voluntary solutn5 for the purposes of Company Lawl are responsible for prep8nng the Trustees Annual Report ané the financial statements in accordaiice with applicable law and regulations. Company Ldw require5 the Trustees to prepare financial stafements for each financial year. Under that law the Trustees have elecled to prepare Ihe financial siatemenls in accorcfance with United Kingdom Generally Accepted Aclounling Practice IUnrte(J Kingdom Accounting Standaids and applTrcable lawl. Under company law the Trusiees musi nol approve Ihe financial slalemenls unless they are satisfièd that they give a true fair view ol the state of the affairs of the ¢hariiable wmpany and Ihe income and expendrture ol the GhaTltable company lor Ihe yo8f. In preparing these linancsal stalemenls. the Truslees are iequired to= Select suitable accounting policies and then apply them o)nsisienUy', Obsèrve the methods and principles in the Charities SORP.. Make judgements and accounting estsmates that a reasonable and prudent.. Siale whether applicable UK Accounbng Standards have been followed. subjKI to any material departures disclosed and explainerj In the financial slalemenls.. Preydre Ihe financial stalements on the going concern basis unless il is inapproprialp to presump that the charitable company will ¢onts"nve in operation
Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Tru$tg9s Annual Re ort for Ihe ear ondgd 30 Juno 2021 The Trustees are responsible lor keeping adequate accounling records th81 are sufficient to show and explain the charilablÈ company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to 8nsur@ that the financial stalemenls comply with the Companigs Act 2006. They ere also responsible lor safeguarding the assets of the charitable company and hance for taking reasonablo 51cps lor the prevention and detection of fraud and other irregularrties. Small Company Provi$ian6= This report hds been piepared sn accoidance wilh the provisions applicable to companies entitled lo the small companies exemption. Signed on behalf of the Board of Trustees Claire-Louise Chapman ChaiT of Trustees Approved by the Board on .131Tr Oober 2021
Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Independeiit Ex3111ii)er's report to the member of Lancaster District Community and I report GI-I Ili- J¢CQiJl 115 tiie cl 16rify loi the y¢ar endèd 30f. June 2021 sèl out on pages 8 10 15. Respective responsibiliiies ot trustEes indepen¢Jent examiner The chèi'ilv s 11 I 1)0 are dlso th¢ directors ol Lancaster DIstrt Community and Volunlary Solutions for the PLJrp,". Id.44 org Itsyonsibl¢ foi th preparalion ol the ?Gcounts The chaflty's trusiee5 CONSder 114L4i ¢111 4lbLlJl '.b 13Ot Iv.4UlI ea ior tli?s yeèi iuiioer section 144121 oi the Ch8r11ies Act 2011 (the 2011 Act! a5 ami4r!£.,J r,. Pit:.on 28 of the C.ornpanies Act 20061 an(1 that an independeftt examination 15 needed Having S¢libli&LI Ir5Sb .41 11131 (l)e Li12rily nol iutsieil lo audil un¢er company law and is e1ible for independent examina;, iJf,t5 lui)¢Yer strciiop. 144 ot The 21F11 Acll. Jl"OknédL.res laid down In Ihe General Direciions gjven by the Chanly commiss1 lunder &clii)11 l-I:j-.li ¥Ji ol Ihe 011 Act). and ..t,: pJriico',3r nailers have coffle lo my attention. Basis ol IriuL'PL'(711eiii LJxan)iner's slalemeDI My exatr.itr,aiJOf, tt-"" In aCordanCe with :he General Directions given by the Charity Commiss10n An examinaiior, .'1lbi,.,è d re.se of ltrie accou.Iling records kept by the tharrty and a comparison of the accounts Pl-¥iLiIIL. Ilios i eknord> 11 also IiCiLJdes COiisideralK>n ol any unusual Items or disck>sures on the aCCOLlI Its beY-Kiiig explaridliofTrs from you a> Iiuslees GOnrnIng any such matt@rs. The procedures undertaken (Jl.. l dil il"v eviJeiiie Lliat be required in an audiL and consequently I do not expres8 Lari .M,.(Ii. .111 011 wkielher Ilie accounts present a 'true and lair view. Independerlt LJXdfTlallL.r's taLnent In GDnnrCIIQI' 'x iTriipialiEJn. nc, iii(Iller has come to niy attention. Ibicl,. Illkn ieasoiiaule cause io believe thai in any mat8n31 respect the trustees have not mel the requirtrfiiènl¥ io elisre ltrrat efi"liUnl."iiq rc.-rJru< afe kepE lin accordance with section 386 if the COMpanS Au 20061.. and L.fepdfèO nill) cl9reè Wilh Ihe accodp.tsng records. cornply wlh Ihe accounting requirèiiiLJni4 o., sectioii J96 01 the Lompaniès Act 2006 and wilh the methods and principles ol the biaitri)i¥'.11 il iirL.ommended PraclieÈ. Accounling and reportsng by Chanlies, or 121 iiTr. upiiiion. Jttentic)n shoukl be drawn in order to enable a proper undet5tanding of the Ceounts -. Anthony CoJie 13" October 2021 Indepeiioeiil 2 Fairhope p.vtr',' More¢amtrJ¥ L3ncashi', LA4 6JZ
Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Statement of Financial Activities (incorporating the Income and Expenditure account for the ear ended 30 June 2021 Note Unrestricted Funos Rg$tri¢ted Funds Total Funds Prior Year Funds Incoming Resources Charitable activilies Other trading acbvilies Other 62.663 37.574 30 235.476 298.139 37,574 30 285,715 16.980 275 Total 100.267 235,476 335,743 302.970 Resource5 Expended charitab aclivities 184.736 218.031 402,767 139.478 Total 184.736 218.031 402,767 139.478 Nel Income I IExpen¢ilurel (84.469) 17,445 167.0241 1fj3,492 The Statement of Financial Acliviiies Includes all gains ano losses in the year anLI therefore a statement of ioial fecognised gains and losses has not been prepared. All of the above amounts relaled to conts"nuing adivilies. The statement of financia5 acttvities also eomplies wth thè requirem8nts lor an income and expenditure account un<Jer the Companies Act 2006.
Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Balance sheet at 30 Juno 2021 Noles 2021 2020 Fixed assets Tangible assels 2.384 3.625 Curront assÈts Debttsrs Cash at bank and in hand 1.215 280.747 15,884 337,536 10 281,962 353.420 Crèditors.. amounts falling duc wjihin one year 12 1142,7591 1148,4341 Net current assets 139,203 204,986 Total assets less current liabilities 141.587 208,611 Funds Unrestricled funds Reslricled incorne funds 14 14 104.506 37,081 188,975 19,636 Total Funds 141.587 208.611 Fof the financial year ended 30 June 2021 Ihe company was entitled lo exemption from audrt under section 477 Compdnies Act 2006 relattng to small companies. Ne rnomber ol the company has deposilE4 a nolice. pursuant to section 476. requiring an audit ol these financi31 stalemerils under the requiremenis of the Companies Act 2006. The difeclors acknowledge their responsibililies lor ensbring Ihal the company keeps accounti records which comply with section 386 of the Act and for preparing financial stalements whith give a true and fair view of the stale of affairs ol the company as at the end ol the linanrial y8ar and if its profit or loss for the financial year In accordance wilh Ihe requirements of Sections 394 and 395 and which otherwis8 cornply with th8 requirements ol the Companies Act 2006 relating to accounts. so far as applicable lo the company. Approved by Ihe members ol the committee on 131M October 2021 and signed on its behalf. Kgn Dunn - Trgasurer Company Reglstiation No- 06743623 The notes on page5 11 10 15 lofm part of these financial statements. 10
Lancaster District Cornmunity and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Income and ex nditure account for the ear ended 30 June 2021 1 Accounting policies Basis of accounting The lin41nCi<il SLementS of Ihe Charily have been piepaied under the historical CDSI convention and in accor(Jcince ¥viih applicable Uni(eiJ KingLlom accountin9 Standards. the Statement ol Re¢ommonde¢ Practice "Accounting and Reporting by Charities- issued in March 2005 ISORP 20051 and Ihe Companies Aci 2006. and in a¢¢ordan¢e Wh the Financial Reporting Standard applicablo In the UK Icharities SORP IFRS10211_ Incoming resources Granls Receivable Grants, Including grants lor the purGha58 gf fix8d ass8ts. arg re¢ognisod in ftjll in the Statemènt ol Fin8nci31 Activities In Ihe p&riod in which they are I8ceivable. èxcèpt for those 9rants which a for a lulure specific period. In which Gase the relevant amount Is deferd to that period_ Other income Olhor Income Is recognised In fvll in the Slatement of Finanaal Activities in Ihè year in whid) rt is roLeivablL& Resources expended Expendilure Is recognised on an accruals basis as a liability rt is incurred. Expenditure includes any relevant VAT. GraT)ts payable are payments made to ¢ommunily groups from specrfK funding and are accounted for when Ime grant Is awar¢ed. Charilablo expenditure Ch<ll.,lablL exFeadilufe comprises those cosfs incurred by Ihe Charity in the defivery of ils activities and services. li Includes boih COS15 that can be allLKated direeuy to such a¢ltvils and Ihose costs ol an Indiroci nalure neSSary lo support Ihem. Governanre costs Governancc costs Include those cosls associated with meeting constitutional and ststulory requirements of Ihe chariiy. Allocation of costs All costs are allocated between the expenditur8 categories of the SOFA on a basis desTr9n¢d to reflect Ihe use of the resource. Some costs relating to a particular activity are allocated diredy, others are appovLioned on an appropriate basis. e.g eslimaled usage. as Sel out In Note 6. Employee bÈnefilS The costs ol employee benefits are recognised a5 a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Temjnation b&nelits are recognised immediately as an expense when the charity is demonslrably commiiied to terminate the employment of an empknyee OT to provide terminatson benefits. Pension Scheme 'rhe charily operates a define(J contribution pension scheme. Pensw)n costs charged in the Slalerrenl ol Ac',IvitlC5 reprcseni the contribubon payable by the charily in the year. Operatin9 leases Renlals applicablo lo operating leases where subsianiially all th8 benèfits 3Th1 iisks ol ownership remain with trie lessor afe Charged lo the SOFA in the year in which they accrue. Fund accounting UnreslfiLled funds comprise Ihos8 funds which th8 Trust88s are fr88 to usa in accordance with charitat•le obiecis. 11
Lancaster District Community and Voluntary Solution5 COMPANY LIMITED BY GUARANTEE Incomg and ex nditure account for the ear ended 30 June 2021 Designated funds are those fun¢Ys set aside by the Trustees 01 of the unr8Stricted general fufids fo specific lulure purposes or proieGIs. Reslricled funds are funds which have been given for particular putposes and projects. Transfers to unrestricted funds from reslricled funds represent the arrlounls earned by Ihè Charity by way ol management and Gonsultancy lees. Or other Iransfers as pemilled by the relevant funding a9reomonis. DepreGiatir)n of tangible frxEd assets Depreciatfon Is prowded on all tangible fixed assets at rates calculatoé to write off th8 full cost or valuation less èstimate(I residLJal value of each asset over it5 ests"maled useful lrfe. The pnncipal rates In use are.. Equipineiii, fiKtures and fittings Compuier equipment 20% raducing balance 33Vo on cost 2 Charitable aclivities Unrestricted Fund$ Restricted Funds Total Funds Prior Year Funds Grants and contiacts 62.663 235.476 298.139 285,715 3 Other trading activities Unrestrictèd Funds Restrict8d Funds Totsl Funds Prlor Year Funds Grant adminisiialion Accounling suppori & l.E. s Payroll serwice5 Office services Room renl DB check5 DonaLion E5ol 20.192 1.530 3.313 440 20,192 1,530 3,313 440 7,634 4,220 2.194 320 228 2,384 2.652 fj.452 2.995 2.652 6.452 2,995 37.574 37.574 16,980 4 Other Unrestricted Funds Restrlcled Funds Total Funds Prfor Yoar Fund$ Bank interest 30 30 275 12
Lancaster District Community and Voluntary Solutlons COMPANY LIMITED BY GUARANTEE Income and expenditure account for the ear ended 30 June 2021 5 Taxation LDCVS Is a re9lSttsrcd charity. All ihe company's income is applied to ils chaNtable activits.es and the company '.s therefore exempl under current legislation from most forms of taxan. ICTA 210s 4751476, 486 & 488 Jii(J ITA 2007 S532 & 5341. 6 Rgsourcos expended Charitablo aclivilies UnTestrfcted Funds Restricted Funds Total Funds Prlor Year Funds Salanes Training éxponses Office cosls Premises Web desi9n ESOL wos15 Governance Events & Lraining Accounting servic8S D8 checks Cènsus 156.884 937 2.765 10.752 6.832 156,884 937 2,765 10,752 6,832 106.318 3,052 2.725 10.752 2,302 4,928 2,4L11 315 3,660 1.422 985 750 600 639 100 985 750 600 639 100 Bad debt Equipmeni JepreeiaiK)n Bank charge5 In5uranLe renewal Payroll soltwaie rei)ewal Membership annual charges Websile hosling LCC FoDlb811 Pfoiecl NHS Leadership fund 1,500 103 1,241 93 903 178 559 108 110 300 1,241 93 178 SS9 108 110 300 184.736 184.736 139,478 7 Staff costs and emolumont$ Toial staff cosis were as follows.. 2021 2020 Wages and salaries Pension cosls 150,391 6.493 101,361 4.957 156.884 106,318 No eniployeÈ received Èniolumenls of more lhan E60.000 during Ihe year. Directors arè not remunerated "here were no out 91 pock@i expenses claimed by the Directors in the year. 13
Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Income and ex nditure account for the ear ended 30 June 2021 8 Employees The average monlhly number ol persons lincluding direclorsl employed by Ihe Charity during the yeai 2021 Number 2020 Mumber Total 9 Tangible fixed a55et5 Computer Equipment Equipment Total Cost At 01 July 2020 Additions Oisposals As al 30 June 2021 40,477 26,360 66,837 40.477 26.360 66,837 Depreclatio A101 Jbly2U20 Charge lor yoar Eliminaled As at 30 June 2021 36.852 1,241 26.360 .212 1.241 38,093 26.360 64,4S3 Net Book Valuè At 30 June 2021 A; 3Q Jdne 2020 2.384 3,625 2.384 3,625 10 Cash al bank and in hand Total Funds Prior Year Funds Caf Gold Cal C¢lStr1 Cal RobLirves - Client Cal Sireel Aid 138.352 1.432 137.922 3.041 189.171 1.947 146.418 280.747 337,536 The Cdf Rserve5- clienls balance represerhls funds held on behaw of sMalr charities- see note 12 14
Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE ear ended 30 June 2021 Income and ex enditure account for the 11 Debtors Unrestricted Funds Restrlrtod Total Funds Funds Prior Year Funds Nrls fvlorecdmbÈ CCG Lancashire Reduced Reoffending Slravvberry Field5 The Rainbow Cenire Lancashire Youih Challenge Scientist Global Responsibilities Over Wyresdalc Parish Hall 15,684 200 900 85 40 130 60 900 85 130 60 1.215 1,215 15.884 12 Creditors.. afflounts falling due within one year Unrestricted Funds Rgstrictgd Tot•1 Funds Funds Prlor Year Fund$ LMC (Renll Independent examiner Fensi()n Lost¥ LG & BC (room tyirel CDnsult3ncy lees Held lund5 896 900 896 900 896 720 400 146,418 140,963 140.963 1.796 140.963 142.759 148.434 The CiiJrily Gurilinues lo hold lunds on behats of a small number of small GhOritS. The funds held at 30 June 2021 amounted to £140.96312020" £146.4181 13 CommitiTrents under operating lease$ The cornpdny enltsred Inlo a new fental agreement. for a 12 month period from 1st June 2D21 that results in conimiimenls under non- cancellable operaling leases as set out below= other itèms Operating leases which expire". Within 1 year Within 2 to S years Alter more than 5 years 9,856 9,856 15
Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Income and ex enditure accounl for the ear ended 30 June 2021 14 Analysis of fund5 At 01 July Incoming 2020 Resources Outgolng Resources Transfers At 30 June 2021 Unresiriliecl luncls General lunds Oesignaied lunds 143.675 45.300 100,267 (184.736 59.206 45,300 Reslriclcd funds 19.636 235,476 1218,0311 37.081 Total lunds 208,611 335.743 1402.767} 141.587 The Trusic¥L45 at JU June 2021 have designaied £45,30012021. £45.300) for potential future redundancy cosls per Ihe Charily s rèserve policy. Restricted funqls rePronI. Rea¢hlT - delivered IT support Sessions for those dis-engaged from IT io hplp wlth job applications. and arEe55ing on-lii)e service5. 15 Analysis of net assets betwe•n funds Un¥•stricted Funds Restrlclgd Funds Total Prior Year Total Currenl 4lSSL'15 141.(M)O 11.7961 140.963 281.963 353.420 {140.9631 1142.7591 {146.4341 139.204 139.204 204.986 16