2022-03-31-accounts - Carlisle Youth Zone

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Reference and administrative	details
Trustees' report incorporating	Directors'	report	2to10
Independent: auditor's report			11toB
Statement of financial activities			1Sto 16
Balance sheet			17
Statement ofcash flows			18
Notes to the financial statements			19to 38

Trustees			Mr A D Hanson
			Mr C N C Holmes,		Chairman
			Mr B K Scowcroft
			Mr W A Tinkler
			Mr N S Marshall
			Mrsj Longrigg	(resigned		4 July	2022)
			Mrs Ej Goddarct		(resigned 19july			2021)
			Mr W Stobart
			Ms H A Blears	(resigned		23 May 2022)
			Ms L Graham
			Ms D Wright
			Ms M E Reid		Fotheringham		(appointed		18
			October 2021)
Charity Registration		Number	1134974
Company	Registration	Number	07],13460
			The charity	is	incorporated		in	England	and
			Wales.
Registered	ONce		Victona Place Carlisle
			CAi 1LR
Principal ONce			Victoria Place Carlisle
			CA1 lLR
Auditor			David Allen Chartered Accountants			S.Statutory		Auditor
			Dalmar House
			Barras Lane Estate
			Dalston
			Carlisle
			CAS 7NY
Bankers			Cumberland	Building Society
			Cumberland	House
			Castle Street
			Carlisle
			CA3 8RX

				Total
		Unrestricted	Restricted	2022
	Note		E
Income:
Donations and legacies		291,894	456,093	747,987
Income from charitable activities:
Youth Club		47,999		47,999
Other trading activities	5	53,082		53,082
Investment income		3 5'14		3 544
Total income		396519	456 093	852612
Expenditure on:
Costsofraising funds:
Raising funds		(28,268)		(28,268)
Expenditure on charitable acti vities: Youth Club Other recognised gains and losses		(307,530) ~7 470	(618,590}	(926,l20} ~7470
Total expenditure		343 268	~618590	~961858
Net income/(expenditure)		53 251	~162497	~109246
Net movement in funds		53,251	(162,497)	(I.09,246)
Reconciliation offunds
Totai funds brought forward		331430	3 372 583	3 704013
Total funds carried forward		384,681	3 210,086	3 594 767

						Total
			Unrestricted	Restricted		2021
		Note		fi
Income:
Donations and legacies			348,778	458,270		807,048
Income from charitable activities:
Youth Club			1,165		(277)	888
Other trading activities			26,278			26,278
Investment income			1,287			1,287
Other income			101597			101,597
Total income			479 105	457	993	937098
Expenditure on:
Costs ofraising funds:
Raising funds			(22,633)	(6,816)		(29,449)
Fxpenditure on charitable activities: Youth Club		9	~198714	~682	491	~881205
Total expenditure			~221 3'17	~689	307	~920 65'1
Net income/(expenditure)			257758	~231	314	26 444
Net movement in funds Reconciliation offunds			257,758	(231,314)		26,444
Total funds brought	forward		73 672	3 603	897	3 677 569
Total funds carried	forward	\9	331430	3372	583	3 704013

				Note	2022	?021 f
Cash flows from operating		activibes
Net cash (expenditure)/income					(109,246)	26,444
Adjustments to cash fIows		from non-cash	items
Depreciation					242,173	244,329
Investment income					(3,544)	(1,287)
Loss on disposal oftangible fixed assets					1,448	414
Revaluation of investments					7470
					138,301	269,900
Working capital adjustments
Increase in stocks				16	(1,215)
(Increase)/decrease in debtors				17	(34,606)	81,625
(Decrease)/increase in creditors				18	214616	235313
Net cash flows from operating	activities				112136	586838
Cash flows from investing	activities
Interest receivable and similar	income			6	2,100	1,286
Purchase of tangible fixed assets				14	(23,803)	(14,663)
Purchase of investments				15	(196,611)
Income from dividends				6	1444
Net cash flows from investing	activities				216870	13377
Net (decrease)/increase in cash		and cash equivalents			(329,006)	573,461
Cash and cash equivalents at 1		April			732 787	159326
Cash and cash equivalents at 31 March					403 781	732 787

3	INCOME FROM DONATIONS	AND LEGACIE	S
		Unrestricted
				Total	Total
		General	Restricted f	2022 f	2021 f
Donations
Private sector support Grants receivable		242,122		242,122	201,771
	Grants and trusts	49 772	456 093	505 865	605	277
		291894	456093	7'i7 987	807	048
4	INCOME FROM CHARITABLE	ACTIVITIES
			Unrestricted	Total	Total
			General	2022	2021 f
	Entry fees		47999	47 999		888

		Unrestricted
			Total	Total
		General f	2022 f	2021 f
Shop income Fundraising events Room hire Sundry income —unrestricted	funds	8,864 (850) 39,728 5340	8,864 (850) 39,728 5340	(1,100) 24,900 2,478
		53082	53082	26 278

6 INVESTM	E
		Unrestricted
			Total	Total
		General	2022	202i
Income from	dividends;
Dividends receivable Bank interest receivable		1,444 2 100	1,444 2 100	1287
		3,544	3 544	1287

a) Cos	ts offund raising
		Unrestricted
			Total	Total
		General E	2022 E,	202i f
Direct	costs
Wages	and salaries	23 823	23 823	22 633

			Unrestricted
				Total	Total
			General	2022	2021
Direct costs
Purchases - restricted funds Purchases - unrestricted funds			4,445	4,445	6,816
					6816
9 EXPENMTURE	ON	CHARITABLE ACTIVITIES
		Unrestricted	Restricted	Total	Total
		funds	funds	2022	2021
				E
Purchases Wages, Employer's	national 8,781		27,602	36,383	52,076
insurance contributions		and
pension contributions Depreciation Other costs		140,579 14,419 143751	273,017 227,754 90217	413,596 242,173 233 968	385,156 244,741 199232
		307 530	618590	926 120	881205

Net (outgoing)/in	coming res	ources for the year include:
			2022	2021
Audit fees			31720	3,720
Other non-audit	services		780		780
Ioss on disposal Depreciation of	oftangible fixed assets	fixed assets	1,448 242,173	244	414 329

12STAFF COSTS The aggregate payroll costs were as follows:
	2022	20?1
Staff costs during the year were".
Wages and salaries	447,811	386,944
Sociai security costs	20,354	19,840
Pension costs	18321	14689
	486,486	421473

e monthly charity during	average number of persons (including the year was as follows:	senior management tea	m) emp	loyed by	the
		2022		2021
		No		No
Youth worker			27		23
Administration	and support staff		12		12
					35

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16STOCK
						2022	2021
Stocks						1215
17DEBTORS
						2022	2021
Trade deCtors						6,341	16,542
Prepayments and accrued income						67,696	22,889
						74037	39431
18CREDITORS: amounts				falling due within one year
						2022	2021
Trade creditors						22,020	29,634
Other taxation	and	social security				6,514	5,743
Other creditors						2,863	2,133
Accruals and deferred			income			70 108	278 611
						101505	316121
						2022	2021
						f
Deferred income at 1			April 2021			(265,826)	(29,200)
Resources deferred		in	the period			(51,100)	(236,626)
Amounts released		from previous			periods	265,826
Deferred income at year end						51 100	265 826

%9FUNDS
	Balance at l. April 2021	Incoming resources	Resources expended	Balance at 3l March 2022
			E
Unrestricted
General
General funds	331,430	396,518	(343,267)	384,681
Restricted
Children In Need Ti'M Unit Book club CCC COMP schools project Capital grant Culture of Health Fixed assets Minibus Queens Trust Francis C Scott Four Acre Trust The Three Monkies Trust Bailey Thomas Masonic Hello Future julia and Hans Rausing Trust Cumbria County Council Dickon Trust HAF Cafe Revamp	5,032 3,201,981 2,817 125,000 15,192 11,873 5,838 4,850	106,302 3,500 9,738 9,560 50,673 9,063 14,100 30,000 5,000 5,000 1,250 166,241 10,000 25,667 10000	(80,685) (936) (417) (9,56G) (27,342) (8,673) (226,568) (715) (19,892) (30,00G) (5,000) (2,613) (5,838) (1,250) (166,241) (10,000) (22,861)	30,649 2,564 9,321 23,331 390 2,975,413 2,102 125,000 9,400 11,873 2,387 4,850 2,806 10000
Total restricted	3 372 583	456 094	618591	3210086
Total funds	3 704 013	852 612	961858	3 594 767

1,9FUNDS {continued}
	Balance at 1April 2020	Income	Expenditure	Transfers	Balance at 31March 2021
Unrestricted
Genera/ General funds	73,672	479,105	(221,347)		331,430
Restricted Children In Need	3,672	52,685	(47,950)	(3,375}	5,032
England Sports Council Lottery Book club Fixed assets Minibus Queens Trust Francis C Scott Four Acre Trust Beatrice Laing Trust Masonic Police Commissioner	6,481 3,427,719 3,771 125,000 11,659 7,619 1,685 5,562	5,000 13,800 22,809 5,000 10,000 3,367	(6,481) (5,000) (231,628) (954) (10,267) (18,555) (6,685) (9,724) (1,948)	5,890 (1,419)	3,201,981 2,817 125,000 15,192 11,873 5,838
Archery S.Climbing Hello Future Covid 19Response	2,468	5,000 13,619	(2,468) (5,000) (13,619)
England Sports Council Lottery/Lottery Sport DCMS		10,000 284,996	(10,000) (284,996)
Food Project Schreier Foundation		1,400 2,500	(1,400) (2,500)
North Pennines AON8
Partnership E C Graham Fringe/Helen Hamlyn Holiday Hunger Dickon Trust Music Grant	1,000 1,096 6 165	1,467 10,000 4,000 4,850 7 500	(1,467) (10,000) (1,000) (4,000} ~13665	(1,096)	4,850
Total restricted	3,603,897	457 993	~689 307		3372,583
Total funds	3,677 569	937098	~910654		3 704013

20ANAL	YSIS OF NET ASSETS BE	TWEEN FUNDS
		Unrestricted
				Totalfunds
				at31March
		General f	Restricted	2022
Tangible fixed assets Net current assets		246,381 138300	2,970,858 239 228	3,217,239 377528
Total net	assets	384681	3210086	3 594 767
		Unrestricted
				Totalfunds
				at31March
		General	Restricted	2021
Tangible fixed assets Net current assets		43,117 288313	3,204,799 167784	3,247,916 456 097
Total net	assets	331430	3 372 583	3 704013

21ANALYSIS OF NET FUNDS
	At 1April	Financing	At31March
	2021	cash flows	2022
Cash at bank and in hand	732,787	329006	403 781
Net debt	732 787	329006	403 781
	At 1April	Financing	At31March
	2020	cash flows	2021
Cash at bank and in hand	159326	573,2i61	732787
Net debt	159326	673461	732 787