Lancaster CVSDistrict 

an Volunteer Centre 

Company Registration number 06743623 Charity number 1127626 

## Lancaster District Community and Voluntary Solutions Company Limited by Guarantee 

Trustees’ Report and Financial Statements 

For the year ended 30 June 2022 

COATES & CO Chartered Accountants Morecambe 



Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Financial statements for the year ended 30 June 2022 

|Contents|Pages|
|---|---|
|Trustees, officers and advisers|1|
|Trustees' report|2-7|
|Independent examiners’ report|8|
|Profit and loss account|9|
|Balance sheet|10|
|Notestothefinancialstatements|11-16|





Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE 

Directors, officers and advisers 

; 

## Trustees 

H Shukla 

Dr SJ Riches K Dunn J Anderson C Chapman CM Ostermeyer PM Colley 

## Company Secretary and Registered office 

K Dunn The Cornerstone Sulyard Street Lancaster Lancashire LA1 1PX 

## Charity registration number 

1127626 

## Registered charity name 

Lancaster District Community & Voluntary Solutions 

## Company registered number 

06743623 : 

## Principal place of business 

The Cornerstone Sulyard Street Lancaster Lancashire LA1 1PX 

## Accountants 

Coates & Co 

Chartered Accountants 2 Fairhope Avenue Bare Morecambe Lancashire LA4 6JZ 

## Bankers 

CAF Bank Ltd PO box 289 Kings Mill West Malling Kent ‘ ME19 4TA 

1 



## Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Trustees Annual Report for the year ended 30 June 2022 

The Trustees, who are also directors for the purposes of company law, present their report and the financial statements of the company for the year ended 30 June 2022. 

## Trustees 

The trustees who served during the year were: 

Alan Chesters resigned 1 November 2021 Harsha Shukla Dr Samantha Jane Riches Kenneth Dunn Jill Anderson Prof Keith Adrian Percy resigned 1 November 2021 Claire Chapman Stephen Thomas Jeffries appointed 1 November 2021, resigned 9 December 2021 Carol Mary Ostermeyer appointed 22 February 2022 Paul Michael Colley appointed 15 June 2022 

## Additional CVS Board Members: 

Lancashire County Council and Lancaster City Council each nominate an individual to join the board as a non-voting observer / advisor, during the year this was: 

Lancaster City Councillor: Alistair Sinclair 

Names of other persons who served as trustees in the financial period: 

Stephen Thomas Jeffries 

Chief Officer: Yakub Patel 

## Structure, governance and Management: 

Nature of the governing document: Memorandum and Articles How the Charity is constituted: Incorporated Date of governing document: 7 November 2018 (revised) 

## Governance: 

LDCVS was founded in 1972 as the National Council of Voluntary Services, an unincorporated charity. It became a charitable company limited by guarantee, incorporated 7'" November 2008 and was established under a memorandum and articles of association which describes the objects and powers of the charitable company, and is governed under its Articles of Association. The Trustees are appointed in accordance with the Articles of Association. 

Full membership of LDCVS is open to voluntary organisations that comply with the criteria for membership. In addition, there are affiliate categories of membership for public sector and corporate bodies. LDCVS trustee board is responsible for managing the business of LDCVS as outlined in the Articles of Association. 

Method of recruitment and appointment of trustees: LDCVS is a membership organisation, the membership being predominantly drawn from other local voluntary organisations, from whom the Directors (Board of Trustees) are elected either at the AGM or through an open and transparent selection and interview process. The paid staff of LDCVS are accountable to this Board. No funders are currently represented on the Board. 

## Policy and procedures adopted for the induction and training of Trustees: 

New trustees are inducted into the workings of the Charity, including policies and procedures, in a timely fashion and understand their responsibilities. 

2 



## Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Trustees Annual Report for the year ended 30 June 2022 

## Our purpose, aims and activities for the year 2021-22: 

Lancaster District Community and Voluntary Solutions (LDCVS) is an infrastructure organisation that exists to support and strengthen the sustainability, independence and ability of community, voluntary and faith and social enterprise organisations to deliver services and activities that support individuals and communities in the Lancaster District. Currently we have over 400 local organisations as members of LDCVS and also a number of public sector and corporate bodies that are associate members. In addition, we offer support to individuals with volunteering through our Volunteer Centre. 

Our Objects, which are contained in our governing document (Memorandum and Articles) are: 

- e TO promote any charitable purposes for the benefit of the community with particular reference to the local government district of Lancaster (hereinafter called "the area of benefit") and, in particular, the advancement of education, the protection of health and the relief of poverty, distress and sickness. 

- e To promote and organise co-operation in the achievement of the above purposes and to that end to bring together in council representatives of the voluntary organisations and statutory authorities within the area of benefit. 

The aims of our charity are to 

- e Ensure our members are well supported to deliver the best outcomes and that their expertise is valued and maximised. 

- e Work with our members to shape local services to best meet local needs. 

- e Bring organisations together to build relationships, share support and learn from each other. e Help our members access the resources, funding and support they need. 

Our aims fully reflect the purposes (objects) that the charity was set up to further and we review them, together with our objectives and activities, each year to assess the success of each key activity and the benefits they have brought to our beneficiaries. This review also helps us to ensure our aims, objectives and activities are focused on our stated purposes and how planned activities contribute to the aims and objectives set by the Trustee Board. In considering these, the trustees of LDCVS believe they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by the Charity Commission. 

## The focus of our work: 

Our overall mission has been, and remains, to promote, develop and support, through partnership, a dynamic and diverse voluntary and community sector. In setting out our aims and objectives we have also defined the outcomes that will demonstrate whether we met them and whether our activities have brought about benefits to those organisations and individuals we work with. Our business plan details further these activities and the associated indicators. 

## Achievements and performance: 

In addition to this brief Trustees report the Chief Officer has prepared a more detailed report of our activities and the outcomes which will be sent to members and can be supplied to anyone else with an interest in our charity. 

The measures associated with the continuing Covid 19 pandemic affected many aspects of our lives in the early part of our year. It had a particular impact on the focus of our work and the services provided by organisations in the Lancaster District. During the second half of our year our focus shifted towards recovery from the most severe phase of the pandemic and its impact on the voluntary sector and most particularly on initiatives to build organisational and individual resilience. LDCVS played a key role in this activity, acting as a liaison between different groups and signposting individuals to where help and support could be offered. We also played a key role, as administrators, in the operation of an ‘Urgent Response Fund’, a fund established by our team to help organisations provide support to individuals during the pandemic. We continue to be a member of the multi-agency task group set up to oversee this fund. 

Although this meant a shift in our focus we also continued with our more traditional activities throughout the year. These included taking the lead in a number of partnership forums including the ‘Voluntary Community 

3 



## Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Trustees Annual Report for the year ended 30 June 2022 

Faith Social Enterprise leadership Forum’; the ‘Community Action Network,’ the ‘Morecambe Inter Agency Group’, the ‘Children, Young People and Families forum’, the ‘Voluntary Community Faith Social Enterprise Emergency Partnership Group’. In addition, we were involved in providing a voice for the local sector by our involvement with a number of strategic partnerships including the Integrated Care Partnership, the Lancashire Voluntary Community Faith Social Enterprise Alliance and leaders Forum, Population Health Management Group the Lancaster District Community Conversation and working in partnership with Lancaster City Council, Lancashire County Council and the Morecambe Bay Clinical Commissioning Group. We continue to be a trusted partner with the West End Millions and Creative Civic change funds that were established to develop the West End of Morecambe. We have continued to provide the Volunteer Centre for the district and this year have instigated, and lead, the Lancaster District Voluntary Sector Leadership Forum which has a current membership of 49 organisations. The centre is a member of NCVO and therefore complies with the requirement to provide a service that covers the core areas of work for a volunteer centre. 

## Financial services support: 

Our support for local organisations includes financial services support and this broadly falls into three categories; 

- e Grant Administration We continued to administer grant programmes on behalf of leading funders both locally and nationally within our Bay Foundation. Our role is to provide advice to groups on these grants, support the work of each of the decision panels, prepare reports and information material, draw up funding agreements, make payments and coordinate monitoring returns. 

- e Financial Services We continued to provide a cost efficient and effective financial service to some local groups to help implement and operate their own accounting and financial management systems. 

## The Volunteer Centre: 

Our Volunteer Centre remained as the key local volunteering development organisation within the district. The centre has links with local, regional and national agencies in policy and practice relating to volunteering. We engaged with a wide range of people including those recovering from mental health issues, alcohol and drug addiction, criminal justice and those long term unemployed. Whilst we recognise that volunteering can bring enormous amounts of benefits to individuals and organisations (life experiences), it also required a great deal of partnership working to ensure people are supported into volunteering. A large percentage of people seeking opportunities had come from difficult backgrounds and were looking to rebuild their lives through volunteering. These were the very reasons for co-designing programmes that helped build resilience amongst families, individuals and communities. 

## Financial review: 

The total expenditure for the year was £606,372 (2021: £402,767) and income was £705,148 (2021: £335,743) giving a net operating profit of £98,776 (2021: net operating loss of £67,024) leaving funds carried forward to 2022-23 of £240,363 (2021-22: £141,587). 

Our main source of funding for our core costs, which reduced slightly compared to the previous financial year, was Lancashire County Council. We also received funding from Lancaster City Council along with project funding from various sources to reach a total income from grants and contracts of £646,707 (2021: £298,139). Our income from services provided to other organisations was £58,124 (2021: £37,574). 

The Trustees are aware that all funding streams remain under threat of reduction or withdrawal and they continue to diligently monitor the budget and work to establish new sources of funding. 

## Principal financial management policies adopted in the year: 

A budget for the year was established and agreed prior to the beginning of the financial year and it was monitored and amended as necessary over the period. 

Management accounts were prepared and presented monthly to the board of Trustees for their monitoring and analysis of income and expenditures against the budget. 

4 



## Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Trustees Annual Report for the year ended 30 June 2022 

Policies regarding spending authorities, operation of petty cash systems and payment of expenses are held by the Charity and are reviewed at intervals. 

## Reserves policy: 

The Trustees believe that the Charity should hold financial reserves in order that it might meet anticipated future costs contingent liabilities and that it can continue to operate and meet the needs of users in the present uncertain funding environment. In consequence, they have, to date, set aside £55,000 for this purpose and intend to increase this amount when further general funds are available. The Trustees routinely review the amount that should be held in reserve to meet contractual commitments and running costs in the event of significant reductions or withdrawals of funding which may have a damaging effect on continued operations. 

## Principal funding sources: 

The main sources of grant funding were the National Lottery (Community Fund) and Lancaster City Council, both core cost grants. We also generated income via the Bay Foundation (see above) in respect of grant administration on behalf of Funders. We enjoyed prepayments of grants and project fees from the County and City authorities along with the National Lottery of £102,000 which led to a comparatively large carry forward of funds from the year ending 30 June 2020. 

## Investment policy and objectives: 

Funds which are not required immediately are held in easily accessed interest bearing accounts. This was deemed most appropriate since grant and income streams are occasionally subject to delays. 

## Risk Management: 

The trustees review the risks at regular intervals and set up procedures to mitigate those risks. 

The three main risks previously identified are the loss of major funding, insufficient trustees; and the loss of one or more key staff. 

Subsidiaries: none to report 

## Plans for the future: 

The Trustees are committed to growth of the organisation both in terms of scale and reach. We will continue to invest in effective infrastructure and our staff to maintain and improve the quality and range of services which we offer in our district. 

To ensure that Lancaster District Community and Voluntary Solutions is robust and sustainable we will constantly review the strategic direction of our organisation. Funding is crucial to this and we continue to identify possible opportunities to ensure a diverse funding profile. 

However, we note that without the financial support of our current funders we would not be able to deliver this vital service and would like to take this opportunity to thank Lancaster City Council and Morecambe Bay Clinical Commissioning Group. We would also like to thank any other/trust/organisation that has supported us, either financially or in other ways, throughout the year. 

## Finally: 

The Trustee Board would like to thank our Chief Officer, all our staff and volunteers for their dedication, hard work and for ensuring a highly valued service is delivered to the communities across North Lancashire. 

## Responsibilities of the Trustees: 

The Trustees (who are also the directors of Lancaster District Community and Voluntary Solutions for the purposes of Company Law) are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations. 

Company Law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true 

5 



## Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Trustees Annual Report for the year ended 30 June 2022 

fair view of the state of the affairs of the charitable company and the income and expenditure of the charitable company for the year. 

In preparing these financial statements, the Trustees are required to: 

- Select suitable accounting policies and then apply them consistently; 

- Observe the methods and principles in the Charities SORP; 

- Make judgements and accounting estimates that are reasonable and prudent; 

- State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. 

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## Small Company Provisions: 

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. 

Signed on behalf of the Board of Trustees 

- CAM LE. ChairLouiseof ChapmanTrustees GUTTIZN 15 ll lew 

Approved by the Board on ..... November2022 

; 

; 

6 



## Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Independent Examiner’s report to the member of Lancaster District Community and Voluntary Solutions 

| report on the accounts of the charity for the year ended 30" June 2022 set out on pages 8 to 15. 

## Respective responsibilities of trustees and independent examiner 

The charity's trustees (who are also the directors of Lancaster District Community and Voluntary Solutions for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act), as amended by section 28 of the Companies Act 2006) and that an independent examination is needed. 

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: 

- = examine the accounts (under section 145 of the 2011 Act); 

- to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act); and 

- to state whether particular matters have come to my attention. 

## Basis of independent examiner’s statement 

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures on the accounts, and seeking explanations from you as trustees concerning any such matters. The : procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on whether the accounts present a ‘true and fair view’. 

## Independent examiner’s statement 

## In connection with my examination, no matter has come to my attention: 

(1) Which gives me reasonable cause to believe that in any material respect the trustees have not met the requirements to ensure that: 

- =" proper accounting records are kept (in accordance with section 386 if the Companies Act 2006); and "accounts are prepared which agree with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and reporting by Charities; or 


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(2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the<br>accounts to be fe"<br>N baa<br>**----- End of picture text -----**<br>


## Anthony Coates 

## 1st November 2022 

## Independent Examiner 

2 Fairhope Avenue Morecambe Lancashire LA4 6JZ. 

7 



Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE 

## Statement of Financial Activities (incorporating the Income and Expenditure account) for the year ended 30 June 2022 

||Note|Unrestricted|Restricted|Total|PriorYear|
|---|---|---|---|---|---|
|||Funds|Funds|Funds|Funds|
|||£|£|£|£|
|Incoming Resources||||||
|Charitable activities|2|219,015|427,692|646,707|298,139|
|Othertrading activities|3|58,124|-|58,124|37,574|
|Other|4|317|-|317|30|
|Total||277,456|427,692|705,148|335,743|
|Resources Expended||||||
|Charitable activities|5|162,968|443,404|606,372|402,767|
|Total||162,968|443,404|606,372|402,767|
|Net||||||
|Income/(Expenditure)||114,488|(15,712)|98,776|(67,024)|



The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared. 

All of the above amounts related to continuing activities. 

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. 

8 



## Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Balance sheet at 30 June 2022 

||Notes|2022<br>£|2021<br>£|
|---|---|---|---|
|Fixed assets||||
|Tangible assets|9|1,143|2,384|
|Current assets||||
|Debtors|11|22,883|1,215|
|Cash at bank and in hand|10|543,475|280,747|
|||566,358|281,962|
|Creditors: amounts falling due within one year|12|(327,138)|(142,759)|
|Net current assets||239,220|139,203|
|Total assets less current liabilities||240,363|141,587|
|Funds||||
|Unrestricted funds|14|218,994|104,506|
|Restricted income funds|14|21,369|37,081|
|TotalFunds||240,363|141,587|



For the financial year ended 30 June 2022 the company was entitled to exemption from audit under section 477 Companies Act 2006 relating to small companies. 

_ 

No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financial statements under the requirements of the Companies Act 2006. 

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and if its profit or loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating eo so far as applicable to the company. Approved by the members of the committee on a November 2022 and signed on its behalf. 


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Ken Dunn — Treasurer 

## Company Registration No: 06743623 

The notes on pages 10 to 15 form part of these financial statements. 

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; 

## Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Income and expenditure account for the year ended 30 June 2022 

## 1 Accounting policies 

## Basis of accounting 

The financial statements of the Charity have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, the Statement of Recommended Practice “Accounting and Reporting by Charities” issued in March 2005 (SORP 2005) and the Companies Act 2006, and in accordance with the Financial Reporting Standard applicable in the UK (Charities SORP (FRS102)). 

## Incoming resources 

## Grants Receivable 

Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the period in which they are receivable, except for those grants which are for a future specific period, in which case the relevant amount is deferred to that period. 

## Other income 

Other income is recognised in full in the Statement of Financial Activities in the year in which it is receivable. 

Resources expended Expenditure is recognised on an accruals basis asa liability when it is incurred. Expenditure includes any relevant VAT. 

Grants payable are payments made to community groups from specific funding and are accounted for when the grant is awarded. 

## Charitable expenditure 

Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 

Governance costs ° Governance costs include those costs associated with meeting constitutional and statutory requirements of the charity. 

## Allocation of costs 

All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Some costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, e.g. estimated usage, as set out in Note 6. 

## Employee benefits 

The costs of employee benefits are recognised as 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. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 

## Pension Scheme 

The charity operates a defined contribution pension scheme. Pension costs charged in the Statement of Activities represent the contribution payable by the charity in the year. 

## Operating leases 

Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged to the SOFA in the year in which they accrue. 

Fund accounting Unrestricted funds comprise those funds which the Trustees are free to use in accordance with charitable objects. 

10 



Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE 

## Income and expenditure account for the year ended 30 June 2022 

Designated funds are those funds set aside by the Trustees out of the unrestricted general funds for specific future purposes or projects. 

Restricted funds are funds which have been given for particular purposes and projects. 

Transfers to unrestricted funds from restricted funds represent the amounts earned by the Charity by way of management and consultancy fees. Or other transfers as permitted by the relevant funding agreements, 

## Depreciation of tangible fixed assets 

Depreciation is provided on all tangible fixed assets at rates calculated to write off the full cost or valuation less estimated residual value of each asset over its estimated useful life. The principal rates in use are: 

Equipment, fixtures and fittings 20% reducing balance Computer equipment 33% on cost 

## 2 Charitable activities 

||||Unrestricted|Restricted|Total Funds|PriorYear|
|---|---|---|---|---|---|---|
||||Funds|Funds|£|Funds|
||||£|£||£|
|Grants|and|contracts|219,015|427,692|646,707|298,139|



## 3 Other trading activities 

||;|Unrestricted|Restricted|Total|PriorYear|
|---|---|---|---|---|---|
|||Funds|Funds|Funds|Funds|
|||£|£|e|£|
|Grant administration||49,841|-|49,841|20,192|
|Accounting support&|Independent|2,315|-|2,315|1,530|
|Examination.’s||||||
|Payroll services||3,837|-|3,837|3,313|
|Office services||490|-|490|440|
|Room rent||203|-|203|-|
|DB checks||1,228|-|1,228|2,652|
|Donation<br>Esol<br>Funding Fair||-<br>-<br>210|-|-<br>.<br>210|6,452<br>2,995<br>-|
|||58,124|-|58,124|37,574|
|Other||||||
|||Unrestricted<br>Funds|Restricted<br>Funds|Total<br>Funds|Prior Year<br>Funds|
|||£|£|£|£|
|Bankinterest||317|-|317|30|



- 4 Other 

11 



Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Income and expenditure account for the year ended 30 June 2022 

; 

## 5 Taxation 

LDCVS is a registered charity. All the company’s income Is applied to its charitable activities and the company is therefore exempt under current legislation from most forms of taxation. (CTA 210s 475/476, 486 & 488 and ITA 2007 S532 & 534). 

## 6 Resources expended 

Charitable activities 

|||Unrestricted|Restricted|Total|PriorYear|
|---|---|---|---|---|---|
|||Funds|Funds|Funds|Funds|
|||£|£|£|£|
|Salaries||145,294|.|145,294|156,884|
|Employer NIC||408|-|408|-|
|Training expenses||513|-|S13|937|
|Office costs||2,541|-|2,541|2,765|
|Premises||7,804|-|7,804|10,752|
|Web design||-|.|-|6,832|
|Christmas Staff Party||210|.|210|.|
|Governance||42|-|42|985|
|Events& training||896|-|896|750|
|Accounting services||960|.|960|600|
|DB checks||759|-|759|639|
|Census||2|.|.|4100|
|Bad debt||=|-|-|i|
|Equipment depreciation||1,241|.|1,241|1,241|
|Bank charges||96|-|96|93|
|Insurance renewal||1,014|.|1,014|903|
|Payroll software renewal|~-|180|-|180|178|
|Membership annual charges||582|-|582|559|
|Website hosting||78|-|78|108|
|LCC Football project||350|-|350|110|
|NHS Leadership fund||-|.|-|300|
|||162,968|-|162,968|184,736|



- 7 Staff costs and emoluments Total staff costs were as follows: 

||2022|2021|
|---|---|---|
||£|£|
|Wages and salaries|138,640|150,391|
|Pension costs|6,654|6,493|
||145,294|156,884|



No employee received emoluments of more than £60,000 during the year. Directors are not remunerated. There were no out of pocket expenses claimed by the Directors in the year. 

12 



Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE 

## Income and expenditure account for the year ended 30 June 2022 

## 8 Employees 

|Employees|Employees||||
|---|---|---|---|---|
|The average monthly number of persons (including directors) employed||by the Charity|during the year||
|was:|||||
|||2022||2021|
|||Number||Number|
|Total|||6|7|
|Tangible fixed assets|||||
||Computer<br>Equipment|Equipment<br>£||Total<br>£|
||£||||
|Cost|||||
|At 01 July 2021|40,477|26,360||66,837|
|Additions<br>Disposals|~<br>-||.<br>-|-<br>-|
|As at 30 June 2022|40,477|26,360||66,837|
|Depreciation|||||
|At 01 July 2021|38,093|26,360||64,453|
|Charge for year|1,241||-|1,241|
|Eliminated|-||-|-|
|As at 30 June 2022|39,334|26,360||65,694|
|Net Book Value|||||
|At 30 June 2022<br>:|1,143||-|1,143|
|At 30 June 2021|2,384||-|2,384|
|Cash at bank and in hand|||||
|||Total Funds||Prior Year|
|||£||Funds|
|||||£|
|Caf Gold||216,046||138,352|
|CafCash||2,155||1,432|
|Caf Gold — restricted — client funds— on behalf of charitable|funders|323,435||137,922|
|Caf Street Aid — held funds on behalf of Street Aid Charity||1,839||3,041|
|||543,475||280,747|



9 Tangible fixed assets 

10 Cash at bank and in hand 

The Caf Reserves and Street Aid - clients balance represents funds held on behalf of smaller charitable funders — see note 12. 

13 



Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE Income and expenditure account for the year ended 30 June 2022 

é 

## 11 Debtors 

||Unrestricted|Restricted|Total Funds|PriorYear|
|---|---|---|---|---|
||Funds|Funds|£|Funds|
||£|£||£|
|Strawberry Fields|-|-|-|900|
|The Rainbow Centre|-|-|-|85|
|Lancashire Youth Challenge|.|-|.|40|
|Scientist Global Responsibilities|-|-|-|130|
|OverWyresdale Parish Hall|-|.|-|60|
|NHS Morecambe CCG|5,280|-|5,280|-|
|Lancaster Music Festival|140|-|140|-|
|Let's Be Friends|70|-|70|-|
|Prop Up Project|35|-|35|-|
|Lancaster City Council|3,858|-|3,858|-|
|Blackburn CVS|13,500|-|13,500|-|
||22,883|-|22,883|1,215|



## 12 Creditors: amounts falling due within one year 

|||Unrestricted|Restricted|Total Funds|PriorYear|
|---|---|---|---|---|---|
|||Funds|Funds|£|Funds|
|||£|E||£|
|LMC (Rent)|:|904|-|904|896|
|Independent examiner||960|-|960|900|
|Pension costs||-|-|-|-|
|LG & BC (room hire)||-|-|.|-|
|Consultancy fees||-|-|-|-|
|Held funds||-|325,274|325,274|140,963|
|||1,864|325,274|327,138|142,759|



The Charity continues to hold funds on behalf of a number funders for onward distribution to the sector. The funds held at 30 June 2022 amounted to £325,274 (2021: £140,963). 

## 13 Commitments under operating leases 

The company entered into a new rental agreement, for a 12 month period from 1% June 2022 that results in commitments under non- cancellable operating leases as set out below: 

||Other items|
|---|---|
||£|
|Operating leases which expire:||
|Within 1 year|9,180|
|Within 2 to 5.years|-|
|After more than 5 years|-|
||9,180|



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Lancaster District Community and Voluntary Solutions COMPANY LIMITED BY GUARANTEE 

## Income and expenditure account for the year ended 30 June 2022 

## 14 Analysis of funds 

||At 01 July|Incoming|Outgoing|Transfers|At30 June|
|---|---|---|---|---|---|
||2021|Resources’|Resources||2022|
||£|£|£|£|£|
|Unrestricted funds||||||
|General funds|59,206|277,456|(162,968)|(9,700)|163,994|
|Designated funds|45,300|-|-|9,700|55,000|
|Restricted funds— represents|37,081|427,692|(443,404)|-|21,369|
|monies held on behalf of||||||
|charitable funders||||||
|Totalfunds|141,587|705,148|(606,372)|-|240,363|



The Trustees at 30 June 2022 have designated £55,000 (2021: £45,300) for potential future redundancy costs per the Charity’s reserve policy, 

## Restricted funds represent: 

ReachlIT — delivered IT support sessions for those dis-engaged from IT to help with job applications, and accessing on-line services. 

## 15 Analysis of net assets between funds 

||||Unrestricted|Restricted|Total|Prior Year|
|---|---|---|---|---|---|---|
|||;|Funds|Funds||Total|
||||£|£|£|£|
|Current|assets||241,084|325,274|566,358|281,963|
|Current|liabilities||(1,864)|(325,274)|(327,138)|(142,759)|
||||239,220|-|239,220|139,204|



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