2021-12-31-accounts

			PAGE
Members ofthe board and professional		advisers
Trustees' annual report (incorporating		the director's report)
Independent examiner's report	to the	trustees
Statement offinancial activities	(including income and expenditure
account)
Statement offinancial position			10
Notes tothe financial statements			12
The following pages do not form part		ofthe financial statements
Detailed statement offinancial	activities		25
Notes to the detailed statement	offinancial activities		27

Registered		charity name	charity name	The Whitehaven	Foyer
Charity registration			number	1133633
Company	registration		number	07098916
Principal office and registered				441rish Street
office				Whitehaven
				Cumbria
				CA28 7BY
Trustees				Mr W Slavin
				Mr R Norman
				Mrs J M Smith
				Mrs C H Eve
				Ms A J Thorn
				Mr L K Buss-Blair
independent		Examiner		lan Scott BA(Hens), FCA, DChA
				12/13 Church Street
				Whitehaven
				Cumbria
				CA28 7AY
Bankers				National Westminster		Bank Pic
				71Lowther Street
				Whitehaven
				Cumbria
				CA28 7AH

				2021		2020
			Unrestricted	Restricted
			funds	funds	Totalfunds	Total funds
		Note	f	f	f	E
Income and endowments
Donations and legacies			8,870	19,565	28,435	36,410
Charitable activities			60,223		60,223	61,794
Other trading activities			8,229		8,229	3,105
Investment income			37,040		37,040	37,975
Other income			6,647	185	6,832	5,287
Totalincome			121,009	19,750	140,759	144,571
Expenditure
Expenditure on raising funds:
Investment costs		10	20,019		20,019	20,830
Expenditure on charitable	activities	11.12	54,652	81,378	136,030	128,730
Total expenditure			74,671	81,378	156,049	149,560
Net expenditure and net	movement	in funds	46,338	l61,628)	(15,290)	(4,989)
Reconciliation offunds
Total funds brought forward			104,784	2,427,593	2,532,377	2,537,366
Total funds carried forward			151,122	2,365,965	2,517,087	2,532,377

			2021		2020
		Note			E
FIXEDASSETS
Tangible fixed assets		18		2,354,710	2,403,488
CURRENT ASSETS
Debtors		19	16,101		7,514
Cash at bank and in hand			271,487		246,674
			287,588		254,188
CREDITORS: amounts	falling due within one year	20	(42p516)		(39,569)
NET CURRENT ASSETS				245,072	214,619
TOTAL ASSETS LESSCURRENT LIABILITIES				2,599,782	2,618,107
CREDITORS: amounts	falling due after more than one
year		21		(82,695)	(85,730)
NET ASSETS				2,517,087	2,532,377
FUNDS OFTHE CHARITY
Restricted funds				2,365,965	2,427,593
Unrestricted funds				151i122	104,784
Total charity funds		24		2,517,087	2,532,377

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
			f	E	E
DONATIONS
Donations			82	10,000	10,082
Gift Aid
GRANTS
Whitehaven	Town Council
Tudor Trust				2,000	2p000
Other grants				7,565	7,565
Government	grant income		8,788		8,788
			8,870	19,565	28,435
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2020
			E	E	E
DONATIONS
Donations			150	870	1,020
Gift Aid				3,008	3,008
GRANTS
Whitehaven	Town Council			1,000	1,000
Tudor Trust				30,000	30,000
Other grants
Government	grant income		1,382		1,382
			1,532	34,878	36,410
CHARITABLE	ACTIVITIES
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2021	Funds	2020
		E	E	f	E
Rental income		43,351	43,351	46,139	46,139
Costs recovered from tenants		15,648	15,648	12,338	12,338
Room hire		1,224	1,224	3,317	3,317
		60,223	60,223	61,794	61,794
OTHER TRADING ACTIVITIES
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2021	Funds	2020
		E	E	f	E
Shop income		8,229	8,229	3,105	3,105

8.	INVESTMENT INCOME
			Unrestricted			Total	Funds	Unrestricted	TotalFunds
			Funds				2021	Funds	2020
				E			E	E	E
	Bank interest receivable				21		21	145	145
	Rental income		17,000				17,000	17,000	17,000
	Costs recovered from tenants		20,019				20,019	20,830	20,830
			37,040			37,040		37,975	37,975
9.	OTHER INCOME
						Unrestricted		Restricted	Total Funds
							Funds	Funds	2021
							E	E	E
	Other income						6,647	185	6,832
						Unrestricted		Restricted	Total Funds
							Funds	Funds	2020
							E	E	E
	Other income						4,618	669	5,287
10.	INVESTMENT COSTS
			Unrestricted			Total	Funds	Unrestricted	TotalFunds
			Funds				2021	Funds	2020
				E				E	E
	Premises costs recharged to tenants		20,019			20,019		20,830	20,830
11.	EXPENDITURE ON CHARITABLE	ACTIVITIES	BYFUND	TYPE
						Unrestricted		Restricted	Total Funds
							Funds	Funds	2021
							E	E	E
	Support costs					54,652		81,378	136,030
						Unrestricted		Restricted	Total Funds
							Funds	Funds	2020
							E	E	E
	Support costs					43,828		84,902	128,730
12.	EXPENDITURE ON CHARITABLE	ACTIVITIES	BYACTIVITY		TYPE
								Total funds	Total fund
						Supper't	cos'ts	2021	2020
							E	E	E
	Young persons accommodation	&associated	facilities			136,030		136,030	128,730

							Integrated	Integrated
								Service
							Provision		Total 2021	Total 2020
								E	E	E
Staff costs								45,774	45,774	36,294
Premises								78,747	78,747	80,502
Communications		and IT						2,415	2,415	1,854
General office								5,443	5,443	6,051
Finance costs								3,651	3,651	4,029
							136,030		136,030	128,730
NET EXPENDITURE
Net expenditure		is stated		after	charging/(crediting):
									2021	2020
									E	E
Depreciation	oftangible			fixed assets					50,613	50,571
INDEPENDENT		EXAMINATION			FEES
									2021	2020
									E	E
Fees payable	to the independent				examiner for:
Independent	examination			ofthe financial statements					2,700	2,700
STAFF COSTS
The total staff costs and				employee		benefits for the reporting	period	are analysed as follows:
									2021	2020
									E	E
Wages and salaries									40,697	31,750
Social security	costs								3,304	2,956
Employer contributions			to pension			plans			1,773	1,588
									45'774	36,294

	Freehold	Fixtures and
	property	fittings	Equipment	Total
	E	f	E	E
Cost or valuation
At 1January 2021	2,500,000	4,602	608	2,505,210
Additions			1,835	1,835
At 31December 2021	2,500,000	4,602	2,443	2,507,045
Depreciation
At 1January 2021	100,000	1,388	334	101,722
Charge for the year	50,000	460	153	50,613
At 31December 2021	150,000	1,848	487	152,335
Carrying amount
At 31December 2021	2,350,000	2,754	1,956	2,354,710
At 31December 2020	2,400,000	3,214	274	2,403,488

model ar	e as follows:
		Freehold
		property
		E
At 31December 2021
Aggregate	cost	3,372,195
Aggregate	depreciation	(326,059)
Carrying	value	3,046,136
At 31December 2020
Aggregate	cost	3,372,195
Aggregate	depreciation	(258,615)
Carrying value		3,113,580

19.	DEBTORS
			2021	2020
			E	E
	Trade debtors		13,542	2,659
	Prepayments and accrued income		2,559	4,779
	Other debtors			76
			16,101	7,514
20.	CREDITORS: amounts	falling due within one year
			2021	2020
			E	6
	Bank loans and overdrafts		2,950	2,850
	Trade creditors		3,591	3,797
	Accruals and deferred	income	30,181	28,101
	Social security and other taxes		1,263	520
	Pension creditor		305	271
	Other creditors		4,226	4,030
			42,516	39,569
21.	CREDITORS: amounts	falling due after more than one year
			2021	2020
			E	E
	Bank loans and overdrafts		82,695	85,730

The amounts	recognised in the financia	l statements for government	grants are as follows:
			2021	2020
			E	E
Recognised	in income from donations	and legacies:
Government	grants income —Covid-19	funding	8,788	1,382

						At
		At			31	December 2
		1January 2021	Income	Expenditure	Transfers	021
		E	E	E	E	E
General funds		54,784	121,009	(74,671)	(25,000)	76,122
Capital Equipment
Replacement	Fund	50,000			25,000	75,000
		104,784	121,009	(74,671)		151,122
						At
		At			31	December 2
		1January 2020	Income	Expenditure	Transfers	020
		E	E	E	E	E
General funds		35,418	109,024	(64,658)	(25,000)	54,784
Capital Equipment
Replacement	Fund	25,000			25,000	50,000
		60,418	109,024	(64,658)		104,784

											At
						At					31December
				1	January 2021		Income		Expenditure	Transfers	2021
						E			E	E	f
Property	Development
Fund						2,400,000			(50,000)		2,350,000
Service Provision						27,593	19,750		(31,378)		15,965
						2,427,593	19,750		(81,378)		2,365,965
											At
						At					31December
				1January 2020			Income		Expenditure	Transfers	2020
						f	E		f	E	f
Property	Development
Fund						2,450,000			(50,000)		2,400,000
Service Provision						26,948	35,547		(34,902)		27,593
						2,476,948	35,547		(84,902)		2,427,593
The property		development		fund		is for the construction		of	the Foyer Building,	and includes	capital grants
received	from	Howgill	Family		Centre and Impact		Housing		Association Limited	(now part of The Riverside
Group).	The service provision				fund isfor general		activities.
ANALYSIS OF		NET ASSETS		BETWEEN FUNDS
									Unrestricted	Restricted	Total Funds
									Funds	Funds	2021
									E	E	f
Tangible	fixed	assets							2,476	2,352,234	2,354,710
Current	assets								269,937	17,651	287,588
Creditors less		than 1year							(38,596)	(3,920)	(42,516)
Creditors greater than			1year						(82,695)		(82,695)
Net assets									151,122	2 365 965	2 517087
									Unrestricted	Restricted	TotalFunds
									Funds	Funds	2020
									f	f	f
Tangible	fixed	assets							840	2,402,648	2,403,488
Current	assets								225,343	28,845	254,188
Creditors less		than 1year							(35,669)	(3,900)	(39,569)
Creditors greater than			1year						(85,730)		(85,730)
Net assets									104,784	2,427,593	2,532,377