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|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||||||||||||
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||||||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|
##
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|||||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|
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|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|
##
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##
|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|
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|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|||
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