2023-12-31-accounts

Trustees				Mr W Siavin
				Mrs C H Eve
				Ms S L Nicholson		(Appointed	30January 2023)
				Mr R Norman
				Ms AJ Thorn
Senior management				Mrs SGambles		Manager
Charity number				1133633
Company	number			07098916
Registered		and principal	office	44 irish Street
				Whitehaven
				Cumbria
				CA28 7BY
Independent		examiner		lan Scott BA(Hans), FCA, DChA
				Saint & Co Chartered	Accountants
				12/13 Church Street
				Whitehaven
				Cumbria
				CA28 7AY
Bankers				National Westminster	Bank Pic
				71Lowther Street
				Whitehaven
				Cumbria
				CA28 7AH

				Page
Chair's Report				1-2
Trustees' report				3-8
Independent	examiner's		report
Statement of	financial	activities		10
Balance sheet				11-12
Notes to the financial		statements		13-26

				Unrestricted	Restricted	Total	Unrestricted	Restricted
				funds	funds		funds	funds
				2023	20?3	2023	2022	2022	2022
		Notes		E	E	E	E	E	E
income and endowments			from:
Donations and
legacies			3	34	750	784	541	24,918	25,459
Charitable activities			4	65,628		65,628	61,440		61,440
Other trading
activities			5	8,445		8,445	10,910		10,910
Investments				57,707		57,707	40,971		40,971
Other income				7,172		7,172	5,895	117	6,012
Total income				138,986	750	139,736	119,757	25,035	144,792
expenditure on:
Raising funds			8	30,757		30,757	23,511		23,511
Charitable activities		9	&10	100,995	52,681	153,676	78,042	69,708	147,750
Total expenditure				131,752	52,681	184,433	101,553	69,708	171,261
Net income/(expenditure)				7,234	(51,931)	(44,697)	18,204	(44,673)	(26,469)
Transfers between
funds				24	(24)
Net movement	in
funds			11	7,258	(51,955)	(44,697)	18,204	(44,673)	(26,469)
Reconciliation offunds:
Fund balances at 1January
2023				169,326	2,321,292	2,490,618	151,172	2,365,965	2,517,087
Fund balances at31
December 2023				176,584	2,269,337	2,445,921	169,326	2,321,292	2,490,618

			2023	2022
		Nates	6	6
Fixed assets
Tangible assets		16	2,252,904		2,303,761
Current assets
Debtors		17	17,730	21,234
Cash at bank and in	hand		302,262	285,145
			319,992	306,379
Creditars: amounts	falling due within	19
one year			47,744	38,654
Net current assets			272,248		267,725
Total assets less current liabilities			2,525,152		2,571,486
Creditors: amounts	falling due after
more than one year		20	(79,231)		(80,868)
Net assets			2,445,921		2,490,618
The funds ofthe charity
Restricted income funds		22	2,269,337		2,321,292
Unrestricted funds			176,584		169,326
			2,445,921		2,490,618

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2023	2023	2023	2022	2022	2022
		E				E	f
Donations	and gifts	34		34	541	750	1,291
Other grants			750	750		24,168	24,168
		34	750	784	541	24,918	25,459

				Unrestricted	Unrestricted
				funds	funds
				2023	2022
				E	E
	Integrated	service provision
	Sale ofgoods
	Costs recovered from tenants			12,755	12,465
	Charitable	rental income		48,331	46,267
	Room hire			4,542	2,708
				65,628	61,440
5	Income from other trading		activities

		Unrestricted	Unrestricted
		funds	funds
		2023	2022
Shop	income	8,445	10,910

		Unrestricted	Unrestricted
		funds	funds
		2023	2022
			E
Rental income		24,000	17,000
Costs recovered	from tenants	31,144	23,511
Interest receivable		2,563	460
		57,707	40,971

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		fu~ds	funds		funds	funds
		2023	2023	2023	2022	2022	2022
		E	E	f	f	f	f
Other	income	7,172		7,172	5,895	117	6,012

Unrestricted	Unrestricted
funds	funds
2023	2022
E	E
30,757	23,511

					Integrated	Integrated
					service	service
					provision	provision
					2023	2022
					f
Share of	support		and governance	costs (see note 10)
Support					146,421	142,825
Governance					7,255	4,925
					153,676	147,750
Analysis	by	fund
Unrestricted		funds			100,995	78,042
Restricted	funds				52,681	69,708
					153,676	147,750

==> picture [13 x 9] intentionally omitted <==

10	Support costs allocated	to activities
					2023	2022
					6	E
	Staff costs				55,881	50,000
	Depreciation				50,857	50,949
	Rates and water				5,609	4,917
	Light and heat				9,228	8,480
	Repairs and maintenance				3,040	3,412
	Insurance				5,279	4,588
	Telephone and internet				947	1,203
	Bank charges and interest				6,893	4,001
	Sundry expenses				4,891	10,991
	ITequipment and support				1,189	646
	Cleaning and refuse				2,592	2,658
	Training and staff costs				15	980
	Governance costs				7,255	4,925
					153,676	147,750
	Analysed between:
	Integrated service provision				153,676	147,750
11	Net movement in funds				2023	2022
					E	g
	Net movement in funds	is stated after charging/(crediting)
	Depreciation ofowned tangible fixed assets				50,857	50,949
12	Independent examiner's	fees
	Fees payable to the charity's		independent	examiner:	2023	2022
					6	E
	For other services
	Independent examination	ofthe financial		statements	3,250	2,750
	All other non-audit services				3,019
					6,269	2,750

The average monthly number ofemployees during	the year was:
	2023	2022
	Number	Number
Employment costs	2023	2022
	f	f
Wages and salaries	49,697	44,776
Social security costs	4,091	3,534
Other pension costs	2,093	1,690
	55,881	50,000

Tangible fixed assets
		Freehetd tend	Fixtures and	orffce	Total
		and truildtnaa	fittlnst	equipment
		f	E
Cost or valuation
At 1January 2023		2,500,000	4,602	2,443	2,507,045
At 31December 2023		2,500,000	4,602	2,443	2,507,045
Depreciation and impairment
At 1January 2023		200,000	2,309	975	203,284
Depreciation charged	in the year	50,000	460	397	50,857
At 31December 2023		250,000	2,769	1,372	254,141
Carrying amount
At 31December 2023		2,250,000	1,833	1,071	2,252,904
At 31December 2022		2,300,000	2,294	1,467	2,303,761

Debtors
		2023	2022
Amounts falling due within one year;			E
Trade debtors		15,230	17,978
Prepayments	and accrued income	2.500	3,256
		17,730	21,234

Loans an	d overdrafts
		2023	2022
		E	f
Bank loans		81,107	83,087
Payable	within one year	1,876	2,219
Payable	after one year	79,231	80,868
Amounts	included above which fall due after five years:
Payable	by instalments	(69,587)	(70,207)

			2023	2022
		Notes	E	E
Bankloans			1,876	2,219
Other taxation and social security			2,459	385
Trade creditors			5,702	2,813
Other creditors			3,900	3,900
Accruals and deferred	income		33,807	29,337
			47,744	38,654

Credi	tors: amounts falling due after	more than one year
			Z023	2022
		Notes	E	f
Bank	loans	18	79,231	80,868

			At	1January	Incoming	Resources	Transfers	At31
				2023	resources	expended		December
								2023
								f
Property	development	fund		2,300,000		(50,000)		2,250,000
Service	provision			21,292	750	(2,681)	(24)	19,337
				2,321,292	750	(52,681)	(24)	2,269,337
Previous	year:		At	1January	Incoming	Resources	Transfers	At 31
				2022	resources	expended		December
								2022
								6
Property	development	fund		2,350,000		(50,000)		2,300,000
Service	provision			15,965	25,035	(19,708)		21,292
				2,365,965	25,035	(69,708)		2,321,292

			At 1	January	Incoming	Incoming	Resources	Transfers	At 31
				2023	resources		expended		December
									2023
				f		E	E		f
Capital equipment
replacement		fund		75,000					75,000
General	funds			94,326	138,986		(131,752)	24	101,584
				169,326	138,986		(131,752)	24	176,584
Previous	year:		At 1January		Incoming		Resources	Transfers	At 31
				2022	resources		expended		December
									2022
									f
Capital equipment
replacement		fund		75,000					75,000
General	funds			76,122	119,757		(101,553)		94,326
				151,122	119,757		(101,553)		169,326
Analysis	ofnet assets between		funds
							Unrestricted	Restricted	Total
							funds	funds
							2023	2023	2023
							f	E	E
Fund balances at 31December			2023 are represented			by:
Tangible	assets						1,407	2,251,497	2,252,904
Current	assets/(liabilities)						254,408	17,840	272,248
Long term liabilities							(79,231)		(79,231)
							176,584	2,269,337	2,445,921

		Unrestricted	Restricted	Total
		funds	funds
		2022	2022	2022
		f	f	f
Fund balances at 31December 2022 are represented	by:
Tangible assets		1,941	2,301,820	2,303,761
Current assets/(liabilities)		248,253	19,472	267,725
Long term liabilities		(80,868)		(80,868)
		169,326	2,321,292	2,490,618