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2023-03-31-accounts

Reference and administrative details
Trustees'
report incorporating		 directors' report 2 to 12
Independent
auditor's
report		 13to 16
Statement
offinancial
activities		 17to 18
Balance sheet
Statement
ofcash flows		 20
Notes to the financial
statements		 21to 41

Trustees Professor j Mennell, Professor j Mennell, Professor j Mennell, DL, Chair DL, Chair DL, Chair DL, Chair (appointed (appointed (appointed 7
january 2023)
Mr A D Hanson
Mr C N C Holmes, Chair (resigned 6 April 2023)
Mr B K Scowcroft
Mr W A Twinkler (resigned 15 February 2023)
Mr N S Marshall
Mrs 3 Longrigg (resigned 4 3uly 2022)
Mr W Stobart (resigned 15 February 2023)
Ms H A Biears (resigned 23 May 2022)
Miss L V Graham
Ms D Wright
Ms M E Reid Fotheringham, DL
Mr
N
S
Mcintyre		 (appointed 12 December
2022)
Charity Registration Number 1134974
Company Registration Number 07113460
The
charity
is		 incorporated in England and
Wales.
Registered Office Victoria Place
Carlisle
CA1 1LR
Auditor David
Allen
Chartered
Accountants		 &.Statutory Auditor
Dalmar House
Barras Lane Estate
Dalston
Carlisle
CA5 7NY
Bankers Cumberland
Building		 Society
Cumberland
House
Castle Street
Carlisie
CA3 8RX

Total Total
Unrestricted Restricted 2023 2022
Note
Income:
Donations,
legacies		 and
grants receivable 363,898 201,271 565,169 747,987
Income from charitable
activities:
Youth Club 4 68,769 68,769 56,863
Other trading
activities		 5 109,906 109,906 44,218
Investment
income		 6 8214 8214 3544
Total income 550 787 201 271 752 058 852 612
Expenditure
on:
Costsofraising funds:
Raising funds (53,370) (53,370) (28,268)
Expenditure
on charitable
activities:
Youth Club		 8 ~562 315 ~457 142 ~1019457 926 120
Total expenditure
Losses on investment		 assets 14 (615,685)
~13801		 (457,142) (1,072,827)
~23 801		 (954,388)
~7470
Net expenditure ~78699 ~255 871 334570 109246
Net movement
in funds		 P8,699) (255,871) (334,570) (109,246)
Reconciliation
offunds
Total funds brought forward 384681 3 210086 3 594 767 3 704013
Terai funds carried forward 20 305982 2 954215 3 260 197 3594 767
Unrestricted Restricted Total
Income: Note fundsf funds 2022
f
Donations,
legacies and		 grants receivable 3 291,894 456,093 747,987
Income from charitable acti vities:
Youth Club 4 56,863 56,863
Other trading
activities		 5 44,218 44,218
Investment
income		 3 5'14 3 544
Total income 396519 456 093 852 612
Expenditure
on:
Costs ofraising funds:
Raising funds (28,268) (28,268)
Expenditure
on charitable activities:
Youth Club 8 ~307530 ~618590 926 120
Total expenditure
Losses on investment
assets		 14 (335,798)
~7470		 (618,590) (954,388)
7470
Net income/(expenditure) 53 251 ~162497 109246
Net movement
in funds
Reconciliation
offunds		 53,251 (162,497) (109,246)
Total funds brought
forward		 331430 3 372 583 3 704013
Total funds carried forward 20 384681 3 2M 086 3 594767

2023
Note
Cash flows from operating activities
Net cash expenditure (334,570) (109,246)
Adjustments
to cash flows		 from non-cash items
Depreciation 13 244,043 242,173
Investment
income		 6 (8,214) (3,544)
Loss on disposal of tangible
fixed assets		 9 2,104 1,448
Revaluation
of investments		 10 143 7470
(86,494) 138,301
Working capital adjustments
Increase
in stocks		 15 (738) (1,21.5)
Decrease/&increase)
in debtors		 16 20,558 (34,606)
Decrease
in creditors		 17 15202 214616
Net cash flows from operating activities 81876 i,l2 136
Cash flows from investing activities
Interest receivable
and similar		 income 6 6,059 2,100
Purchase oftangible
fixed assets		 13 (15,173) (23,803)
Purchase of investments 14 (22,161) (1.96,611)
Sale of investments 20,254
Income from dividends 2 155 1444
Net cash flows from investing activities 8 866 216870
Net decrease
in cash and cash		 equivalents (90,742) (329,006)
Cash and cash equivalents
at		 1 April 403 781 732 787
Cash and cash equivalents
at		 31 March 313039 403,781

3
INCOME FROM DONATI		 ONS,
LEGACIES AND		 GRANTS RECEI VABLE
Total Total
Unrestricted Restricted 2023 2022
f
Donations
Private sector support 277,398 38,509 315,907 242,122
Grants receivable
Grants and trusts 86 500 162,762 249 262 505865
363898 201271 565 169 747 987

Total Total
Unrestricted
f		 2023
f.		 2022
f
Entry fees 54,559 54,559 47,999
Shop income 14210 14,210 8 840
68 769 68 769 56839
Total Total
Unrestricted 2023
f		 2022
f
Fundraising events 45,512 45,512 (850)
Room hire 52,337 52,337 39,728
Sundry income 12057 12057 5340
109906 109906 44 218

Unrestricted
Total Total
General 2023 2022
f.
Dividends receivable 2,155 2,155 1,444
Bank interest receivable 6 059 6059 2 100
8 214 8 214 3 544

a) Costs ofraising funds
Unrestricted
Total Total
General
f		 2023
f		 2022
Direct costs
Purchases 24,395 24,395 4,445
Wages and salaries 28 975 28 975 23 823
53 370 53370 28 268

Unrestricted Restricted Total Total
funds funds 2023 2022
Purchases
Wages, employer's		 national 5(762 43,683 49,445 36,383
insurance
contributions		 and
pension
contributions
Depreciation
Other costs		 365,168
12,107
179278		 124,038
231,937
57484		 489,206
244,044
236 762		 413(596
242,173
233968
562 315 1019457 926 120

Net outgoing
re		 sources for the year include:
2023 2022
Audit fees
Other non-audit		 services 4,090
860		 3,720
780
Loss on disposal
Depreciation
of		 oftangible
fixed assets		 fixed assets 2,104
244 045		 1,'l48
242 173

i1STAFF COSTS
The aggregate
payroll costs were as follows:
2023 2022
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 468,798
27,528
21854		 447,811
20,354
18321
518180 486 486
e
monthly
charity during		 average
number
of persons
(including
the year was as follows:		 senior
management
tea		 m)
emp		 loyed
by		 the
2023 2022
No No
Youth worker 22 27
Administration and support staff 12 12

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Other investments
Listed
investments Total
Cost or Valuation
At 1 April 2022 189,141 189,141
Additions 22,161 22,161
Revaluation (10,143) (10,143)
Disposals
At 31 March 2023 180906 180906
Net book value
At 31 March 2023 180906 180906
At 31 March 2022 1891'1l 189191

15STOCK
2023 2022
f
Stocks 1953 1215
16DEBTORS
2023
f		 2022
f
Trade debtors 13,821 6,341
Prepayments
and accrued		 income 39658 67 696
53479 74 037
17CREDITORS: amounts falling due within one year
2023 2022
f
Trade creditors 24,373 22,020
Other taxation
and social security		 8,336 6,514
Other creditors 2,805 2,863
Accruals and deferred income 50 789 70 108
86 303 101505
2023
f		 2022
f
Deferred
income at 1		 April 2022 51(100 265,826
Resources deferred
in		 the period 29,900 51,100
Amounts
released from previous		 periods 51 100 265 826
Deferred
income at year end		 29 900 51 100

Total future
minimum
lease payments
under
non-ca		 ncellable
operating
leases ar		 e as foll ows:
2023 2022
E
Other
Within one year 768 768
Between one and five years 2,304 3 072
3072 3,840

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21ANAL YSIS OF NET ASSETS BE TWEEN FUNDS
Total funds
at31March
Unrestricted Restricted 2023
E
Tangible fixed assets 42,152 2,754,971 2,797,123
Net current assets 263 830 199244 463 074
Total net assets 305982 2 954215 3260 197
Total funds
at31March
Unrestricted
f		 Restricted 2022
Tangible fixed assets 57,240 2,970,858 3,028,098
Net current assets 327441 239228 566 669
Total net assets 384681 3210086 3594 767

22ANALYSIS OF NET FUNDS 22ANALYSIS OF NET FUNDS
At 1April Financing At 31March
2022 cash flows 2023
Cash at bank and in hand 403 781
Net debt 403 781 90 742 313039
At 1April Financing At 31March
2021 cash flows 2022
Cash at bank and in hand 732 787 329006 403 781
Net debt 732 787