2021-10-31-accounts

Reference and Administrative	Details
Trustees' report
Trustees' responsibilities in relation to the financial statements
Independent examiner's report
Statement offinancial activities
Balance sheet
Notes to the financial statements

				North Allerdale Development	North Allerdale Development	North Allerdale Development	Trust Limited	Trust Limited
				Reference and	Administrative			Details
Charity name				North Allerdale		Development		Trust Limited
Charity registration		number		1131992
Company	registration		number	06725932
Principal	office			The Market	Hall
				Church Street
				WIGTON
				CA7 9AA
Registered	office			The Market	Hall
				Church Street
				WIGTON
				CA7 9AA
Trustees				W Lowther,	Chair
				D Philbps
				D Wilson		(resigned		10January 2022)
				C Pearson
				D M Horton
				D SWalker
				M I Wilson
Secretary				C Pearson
CEO				SKeaveney
Accountant				Dodd tt Co Limited
				FIFTEEN Rosehill
				Montgomery	Way
				Rosehill Estate
				CARLISLE
				CA1 2RW

			Unrestricted	Restncted	Endowment	Total Funds	Total Funds
			Funds	Funds	Funds	2021	2020
		Note
Income and endowments Donations and legacies Other trading activities Investments	from:		39,036 508	70,027		109,063 508	188,413 591 20
Charitable activities			83,356	542		83,898	82,232
Total income and endowments			122,900	70,569		193,469	271,256
Expenditure on: Charitable activities			104,579	110,152	13,360	228,091	227,111
Total expenditure			104,579	110,152	13,360	228,091	227,111
Net movements in funds			18,321	(39,583)	(13,360)	(34,622)	44,145
Reconciliation offunds Total funds brought forward Total funds carried forward			31,358 49,679	59,270 19,687	1,526,676 1,513,316	1,617.304 1,582,682	1,573,159 1,617,304

					2021		2020
			Note	E
Fixed assets
Tangible assets			11			1,518,376		1,532,630
Investments			12			100		100
						1,518,476		1,532,730
Current assets
Debtors			13	2,304			17,029
Cash at bank and	in	hand		88,022			93,637
				90,326			110,666
Creditors: Amounts		falling due within
one year				(26 120)			(26,092)
Net current assets						64,206		84,574
Net assets						1,582,682		1,617,304
The funds ofthe	charity:
Endowment funds						1,513,316		1,526,676
Restricted funds						19,687		59,270
Unrestricted funds
Unrestricted income funds						49,679		31,358
Total charity funds						1,582,682		1,617,304
For the financial year		ended 31 October	2021, the charity was		entitled	to exemption	from audit under	section 477
ofthe Companies	Act 2006.

				Unrestricted	Restricted	Endowment	Total Funds	Total Funds
				Funds f	Funds f	Funds f	2021 f	2020 f
Donations and legacies
Appeals		and donations		14	723		737	6,460
Grants
HMRC	Job Retention		Scheme	11,072			11,072	15,114
Allerdale		Borough Council		27,950			27,950	25,000
Wigton		Town Council			300		300
Cumbria		County Council			13,987		13,987	4,000
Hadfield		Trust						2,000
Children		In Need			28,017		28,017	27,772
Francis		Scott Trust			20,000		20,000	20,000
Arnold	Clark				1,000		1,000
Cumbria		Youth Alliance			6,000		6,000	10,404
Cumbria		Community	Foundation					17,000
Cumbria		Award						1,367
National Fund -	Lottery Community Covid							58,296
Persimmon Homes EIP								1 000
				39,022	69,304		108,326	181,953
				39,036	70,027		109,063	188,413

	Unrestricted	Restricted	Endowment	TotalFunds	Total Funds
	Funds	Funds	Funds	2021	2020
		6	5		6
Activities	29,259	542		29,801	26,695
Room hire	2,124			2,124	730
Recharge of utilities	51,973			51,973	54,807
	83,356	542		83,898	82,232

Expenditure
					General
					charitable	Total	Total
					activities	2021	2020
Direct costs
Purchases					1,190	1,190	680
Employment costs					157,150	157,150	154,340
Rates and water					2,648	2,648	6,004
Room hire					11,500	11,500	5,000
Light, heat and power					10,616	10,616	12,424
Insurance					7,506	7,506	6,943
Repairs and renewals					6,596	6,596	8,159
Equipment and materials							596
Telephone and fax					1,125	1,125	2,080
Computer software	and	maintenance		costs	4,421	4,421	4,053
Printing, postage and stationery					264	264	625
Subscriptions					334	334	326
Prizes					3,015	3,015	5.475
Youth outreach							1,043
Sundry expenses					2,902	2,902	1,508
Cleaning					1,210	1,210	808
Travel and subsistence					799	799	714
Advertising					286	286	20
Depreciation of long	leasehold		properly		13,360	13,360	13,360
Depredation of plant and machinery					345	345	405
Depreciation offixtures		and fittings			471	471	554
Depreciation ofoffice equipment					78	78	254
					225,816	225,816	225,371
Support costs
Accountancy fees					1,643	1,643	1,140
Independent examiner's		fee			600	600	600
Bank charges					32	32
					2,275	2,275	1,740
					228,091	228,091	227,111

Net (expenditure)/income	Net (expenditure)/income	is stated atter charging:
			2021	2020
			6	E
Depreciation	oftangible	fixed assets	14,254	14,573
Independent	examiner's	remuneration	1,643	1,140

				2021	2020
				No.	No.
Charitable	activities			12	12
The aggregate		payroll costs ofthese persons were as follows:
				2021	2020 f
Wages and	salaries			152,281	149,491
Employers'	national		insurance	3,730	3,952
Other pension		costs		1,139	770
				157,150	154,213

		Long leasehold
		and other		Fixtures,
		interests in land	Plant and	fittings	and
		and buildings	machinery	equipment		Total
				8
Cost
As at 1 November	2020 and 31
October 2021		1,675,833	11,135	32,431		1,719,399
Depreciation
As at 1 November	2020	149.157	8,837	28,775		186,769
Charge for the year		13,360	345		549	14,254
As at 31 October	2021	162,517	9,182	29,324		201,023
Net book value
As at 31 October	2021	1,513,316	1,953		3,107	1,518,376
As at 31 October	2020	1,526,676	2,298		3,656	1,532,630

												Investments in	Investments in
												group	and
												associated
												undertakings
												6
	Market value
	As at 1 November 2020 and 31				October	2021							100
	Net book value
	As at 31 October 2021												100
	As at 31 October 2020												100
	All investment	assets	were held		in the UK.
	The charity holds more than 20'/o ofthe					share	capital ofthe	following	company;
							Country of	Pdincipal		activity		Ciass
							incorporation
	Subsidiary undertakings
	Solway Plain	Futures	Limited			England		Rental	offacilities			Ordinary	100
										Capital	8	Profit/(losel
										reserves E		for the period f
	Subsidiary undertakings
	Solway Plain	Futures	Limited							6,553		14,381
13	Debtors
										2021		2020
										6		6
	Trade debtors										269		4,421
	Amounts from	subsidiary		and associated		undertakings					939	10,939
	Other debtors												30
	Prepayments	and accrued		income						1,096			1,639
										2,304		I	7,029

						2021		2020
						5
Trade creditors							873	958
Taxation and social secunty Other creditors						2,	112 915	2,803 591
Accruals	and deferred		income			22,220		21,740
						26,	120	26,092
Creditors	amounts	falhng due within one year includes		deferred	income'
						2021		2020
						5
As at 1 November		2020				20,000		20,000
As at 31	October 2021					20,000		20,000

			At 1
			November	Incoming	Resources	At 31
			2020	resources	expended	October 2021
General	Funds
General	fund		17,884	98,791	(90,037)	26,638
Early Intervention Programme			12.476	22,729	(13,663)	21,542
Upcycle	Earned Funds		998	1,380	(879)	1.499
			31,358	122,900	(104,579)	49,679
Restricted Funds
Hadfield	Trust		240		(240)
Children	in Need		2,646	28,017	(30,663)
Francis Scott Trust				20,000	(20,000)
Outreach	Worker Youth		3,715		(3,715)
Kirkbride	Outreach		524			524
Cumbrian	Award		1,226		(1,226)
VJ Day	Exhibition		1,100	300	(1,400)
Cumbira	County Council		337		(337)
Cumbria Community Foundation- Project Lead			8,604		(8,604)
Persimmon Homes Futures			385		(261)	124
National	Lottery Community	Fund - EIP	28,486		(28,486)
Cumbria	County Council - NEET			980	(362)	618
Arnold Clark EIP Matenals				1,000	(862)	138
Cumbria	County Council - EIP Pnmary			11,132		11,132
NADT Youth and Outreach				3,140	(724)	2,416
Friday Night Project			12,007	6,000	(13,272)	4,735
			59,270	70,569	(110,152)	19.687
Permanent Endowment
Market Hall endowment			1,526,676		(13,360)	1,513,316
			1,617,304	193,469	(228,091)	1,582,682

				At 1 November 2019	Incoming resources	Resources expended	At 31 October 2020
General	Funds
General	fund			(1,881)	94,614	(74,849)	17,884
Early Intervention Programme				15,787	17,509	(20,820)	12,476
Upcycle	Earned Funds			1.351	80	(433)	998
				15,257	112,203	(96,102)	31,358
Restricted Funds
Hadfield	Trust				2,000	(1,760)	240
Children	in Need				27,772	(25,126)	2,646
Cumbria	Community Foundation		Upcycle	3,452		(3,452)
Francis Scott Trust					20.000	(20000)
Outreach	Worker Youth			4,817		(1,102)	3,715
Kirkbride	Outreach			574		(50)	524
Charles	Heywood Foundation			4,168		(4,168)
Cumbrian	Award				1,367	(141)	1,226
VJ Day	Exhibition				2,100	(1,000)	1,100
Cumbria	County Council				4,000	(3,663)	337
Cumbria Lead	Community Foundation		- Project		17,000	(8,396)	8,604
National Core	Lottery Community	Foundation-			28,576	(28,576)
Peimisson Homes Futures					1,000	(615)	385
HMRC JRS Grants					15,114	(15,114)
National	Lottery Community	Fund- EIP			29,720	(1,234)	28,486
Friday Night Project				4,855	10,404	(3,252)	12,007
				17,866	159,053	(117,649)	59,270
Permanent Endowment
Market Hall endowment				1 540 036		(13,360)	1,526,676
				1,573,159	271,256	(227,111)	1,617,304

		Unrestricted	Unrestricted	Restricted	Endowment
		Funds		Funds	Funds
		f
Tangible assets		5,060			1,513,316
Investments			100
Current assets		50,639		39,687
Creditors: Amounts	falling due within one year	(6,120)		(20,000)
Net assets		49,679		19,687	1,513,316
				Total Funds	Total Funds
				2021	2020
Tangible assets				1,518,376	1,532,630
Investments				100	100
Current assets				90,326	110,666
Creditors Amounts	felling due within one year			(26,120)	(26,092)
Net assets				1 882682	1,612,36

		Unrestricted	Restricted	Endowment	Total Funds	Total Funds
		Funds	Funds	Funds	2020	2019
			f	6	6	6
Tangible	assets		5,954	1,526,676	1,532,630	1,547,203
Investments		100			100	100
Current assets		34,550	76,116		110,666	32,913
Creditors'
Amounts dua within	falling one	(3,292)	(22,800)		(26,092)	(7,057)
year
Net assets		31,358	59,270	1,526,676	1,617,304	1,573,159