COMPANY REGISTRATION NUMBER: 07304443
CHARITY REGISTRATION NUMBER: 1138044
Brampton and Beyond Community Trust
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2024
ORDON CONS
LT
NCY LIMITED
Chartered accountants
Briar Lea House
Brampton Road
Longtown
Carlisle
Cumbria
CA6 5TN

Brampton and Beyond Community Trust
Company Limited by Guarantee
Financial Ststements
Year ended 31 March 2024
Page
Trustees, annual report (incorporating the diiectorfs report)
Independent examiner's report to the trustees
Statement of financial activities {including income and
expenditure account)
Statement of financial position
Notes to the financial statements
10
The following pages do not form part of the financial statements
Detailed statement of financial activities
22
Notes to the detailed statement of financial activities
23

Brampton and Beyond Community Trust
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directorfs Report)
Year ended 31 March 2024
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudrted financial statements of the ¢hafty for the year ended 31 March 2024.
Reference and administrative details
Registered charlty name
Brampton and Beyond Community Trust
Charfty registration number
1138044
Company reglstration number 07304443
Principal office and registered Brampton Communty Centre
office
Union Lane
Brampton
Cumbria
CA8 1BX
The trustees
R Allan
D Bamford
T Coombe
MFOX
S Graham
J Langley
J Langley
C Lee-schrijver
A Oswin
J Porter
(Resigned 23 November 2023)
Independent examiner
Mr RW Gordon, FCA
Briar Lea House
Brampton Road
Longtown
Carlisle
Cumbria
CA6 5TN
Structure. governance and management
Brampton and Beyond Community Trust operates as a charitable organisation structured as
company limited by guarantee. It was officially registered wilh Companies House in July 2010 under
the company number 07304443. Subsequently. the Trust gained charf(able status, registering with the
Charity Commission in September 2010 under the charity number 1138044. Governance of the Trust
is laid out in its memorandum and articles of association, which Serve as the guiding documents for the
charrtable company's operations. The Trust's registered office is situated at Brampton Community
Centre, Union Lane, Brampton, Cumbria, CA8 18X.

Brampton and Beyond Community Trust
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnuedj
Year ended 31 March 2024
Structurei governance and management (¢ontsnued)
Recruitment and Appointment of Trustees
The govemance of the Trust is vested in its membership, comprised of residents from the Trust's
designated area of benefit. Trustees are elected by these Members during the Annual General Meeting
(AGM), with one-third of the serving Trustees stepping down by rotation at each AGM. Throughout the
year, the Board of Trustees has the authority to COwOPt Members as interim Trustees,. however, such
cckopted Trustees are required to relinquish their roles at the subsequent AGM. It is stipulated that
Trustees may not engage in paid employment with the Trust.
To ensure a skilled and effective Board. regular audits of Trustee competencies are conducted. All
Trustees are mandated to complete training modules pertinent to their roles. When skills shortages are
identified, the recruitment focus shifts to addressing these gaps. Trustee vacancies are publicly
announced on the Communty Centre's websFte, and applications are encouraged from all communty
sectors. The selection and review process is overseen by the Board of Trustees, guided by the
Chairman.
Induction and Training of Trustees
Upon their appointment, new Trustees undergo a comprehensive induction process that includes site
tours and consultative sessions with the Senior Management Team. To facilitste a smooth transition
into their roles. each new Trustee is matched with a current Board member through an informal
mentoring scheme known as the "buddy system" Additionally, pertinent documents from the Charty
Commission and Companies House. outlining the fiduciary duties and responsibiltties of Trustees, are
supplied to each newcomer. To further bolster their expertise, Trustees are also provided with
information on relevant training courses designed to deepen their understanding and proficiency in
their roles.
Organisation Structure
The Board of Trustees bears the overarching responsibility for the charty's governance. The Chairman
takes on the pivotal rde of executing strategy and supervising the Trust's daily operations, which are
carried out by the Senior Management Team. The Senior Management Tearn currently consists of
James Burke. serving as the Communty Centre Manager.
Throughout the 2022123 financial year, the Board convened roughly on a bimonthly basis. Their remit
encompassed the overarching goveman¢e of the charty and the delivery of its seNices, including the
approval of strategic initiatives. In accordance with best practices, any Conflicts of interest among
Board members were duly declared and appropriately documented.

Brampton and Beyond Community Trust
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2024
Objectlves and activities
The objects of the Charrty, as given in the Articles of Association are:
To promote the benefit of the inhabitants of the parishes of Askerton, Bewcastle, Brampton.
Burtholme, Carlatton, Castle Carrock, Cumrew, Cumwhitton, Farlam, Gettsdale, Ha￿On, Helhersgill.
lrthington, Kingwater, Midgeholme, Nether Denton. Scaleby, Solport, Stanwix Rural, Stapleton. Upper
Denton, Walton, Waterhead, and Wetheral and the surrounding area without distinction of sex, sexual
orientation, race or of political, religious or other opinions, by associating together the said inhabitants
and the local aLrthorities, voluntary and other organisations in a common effort to advance education
and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with
the object of improving the Conditions of lrfe for the said inhabitants.
To establish. or secure the establishment of a Community Centre, and to maintain and manage the
same (whether alone or in co-operation with any local authorty or other person or body) in furtherance
of these objects.
To promote such other charitable purposes as may from time to time be determined.
Public Benefit
Throughout the year. the Trustees have diligently worked to fulfil the objectives outlined in the Trust's
Articles of Association while adhering to their obligations as a registered charity. In the course of
executing the Trust's adivities, the Trustees afFirm that they have met the Criteria set forth in section 4
of the Charities A¢t 2011. They have given due consideration to the Charity Commission for England
and Wales's guidelines con¢erning public benefit.
Achievements and perforniance
In the financial year ending 31 st March 2024. the Board made a strategic decision to adopt a deficit
budget. Despite this, the Trust exceeded projections, achieving a modest surplus. This notable
outcome is largely due to the optimal utilisation of the Trusfs principal asset, Brampton Community
Centre, alongside the commitrnent and diligence of our team. The Centre experienced increased
engagement, not only through the Trust's own initiatives but also from a growing variety of local.
ststutory, and other partner organisations.
A key success during the year has been the development of robust and meaningful relationships with
stakeholders at local, regional, and national levels. These strengthened partnerships have expanded
the range and quality of our offerings, positively influencing attendance at Brampton Communty Centre
and contributing to a stable revenue stream.
The launch of the Brampton Youth Project was another significant milestone. marking the Trust's
renewed commitment to supporting young people in our community and rebuilding our presence in the
area of benefit.
Amid economic pressures, we made the deliberate choice to keep fees unchanged, understanding that
an increase would not serve our communty's interests. Instead, we focused on obtaining grants and
fom)ing partnerships, successfully securing additional funding to offset our financial shortfall. This
approach aligns wtth our commitment to helping service users work towards long-temi self-sufficiency
and sustainabilty.

Brampton and Beyond Community Trust
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directorfs Report) {¢ontinuedJ
Year ended 31 March 2024
Achievements and perfomiance (¢onlinuedJ
In summary, the Trust has made considerable progress over the past year, laying a solid foundation for
future development. The Board, however. remains mindful that ongoing efforts are essential to solidify
these achievements and ensure the Trust's long-term sustainability.
Financlal revlew
Reserves Pollcy:
The Twst has restructured its unrestricted funds to maintain cash reserves amounting to
approximately three months of operational costs, roughly £60k. This strategy aligns with our reseNes
policy, aimed at ensuring adequate cash flow and enabling uninterrupted service provision. In addition
to this contingency reserve, designated funds are allocated to foster service development and enhance
our operational setting. Further unrestricted funds are set aside to advance a long-term Capital repairs
programme. While there has been some progress on this front in the previous financial year,
challenges have arisen due to shortages of qualified professional and voluntary help.
The Trust acknowledges that preserving the appropriate level of cash reseNes will continue to be a
¢hallenging task, given various financial pressures, recovery strategies, and broader economic
uncertainties.
Plans for future periods
As we look to the future. the Trust remains steadfast in its commitment to delivering exceptional
servirE to the local community. Our focus is on both the qualty of facilities and the diversty of activities
offered. It is invigorating to witness a resurgence in communty engagement, as many of our
longstanding users return and new parti¢ipants join. This expanding user base is enabling us to
broaden the array of activities and opportunities we can provide, thereby making our services more
appealing and impactful.
This positive momentum is not merely a fleeting development but forms the cornerstone of our
forward-looking strategy. We intend to capitalise on this by continually adapting and expanding our
offerings to meet the evolving needs and interests of the community. This approach is designed to
attract even greater participation, thereby not only sustaining but also potentially increasing our income
streams.
In line with this, we are also exploring various avenues for partnership and funding opportunities, with
the aim of further enhancing our Se￿iceS and financial stability. Our ultimate goal is to create a robust
and sustainable operational model that serves as a community hub, enriching the lives of Iccal
residents for years to come.
Small company provlsions
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.

Brampton and Beyond Community Trust
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) fconlinued)
Year ended 31 March 2024
The trustees, annual report was approved on 31 August 2024 and signed on behalf of the board of
trustees by:
J Porter
Trustee

Brampton and Beyond Community Trust
Company Limited by Guarantee
Independent Examinerfs Report to the Trustees of Brampton and Beyond
Community Trust
Year ended 31 March 2024
I report to the trustees on my examination of the financial statements of Brampton and Beyond
Communty Trust ('the charity,) for the year ended 31 March 2024.
R8spon$ibilitles and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requirements of the
Companies Act 2006 (Ihe 2006 Act.).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the charity's accounts as carried out under section 145 of the Charities Act 2011 {Yhe 2011 Act.). In
carrying Out my examination I have foll¢Jwed the Directions given by the Charity Commission under
section 145(5)(b) of the 2011 Act.
Independent examinerfs statement
I have completed my examination. I confimi that no matters have come to my attention in connection
with the examination giving me cause to believe..
accounting records were not kept in respect of the charty as required by section 386 of the
2006 Act. or
the financial ststements do not accord with those records- or
the financial ststements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'true and fairf view which is
not a matter considered as part of an independent examination", or
the financial statements have not been prepared in accordance with the methods and
principle5 of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their a¢¢ounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102).
I have no concerns and have come across no other matters in connection wilh the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Mr RW Gordon, FCA
Independent Examiner
Briar Lea House
Brampton Road
Longtown
Carlisle
Cumbria
CA6 5TN

Brampton and Beyond Community Trust
Company Limited by Guarantee
ststement of Financlal Activities
{including income and expenditure account)
Year ended 31 March 2024
2024
Restricted
funds Total funds Total funds
2023
Unrestrided
funds
Nots
Income and endowments
Donations and legacies
Other trading activities
Investment income
11,204
108,893
1,767
121.864
101.992
113,196
108,893
1,767
53,303
100.182
3.258
Totsl income
101,992
223,856
156,743
Expenditure
Expenditure on charitable adivities
Total expenditure
105,880
72,876
72,876
178,756
171,101
105,880
178,756
171.101
Net in¢omel(expenditure) and net
movement in funds
15,984
29,116
45.100
(14,358}
Reconciliation of funds
Total funds brought foNiard
Total funds carried forward
282,590
298.574
26,702
309,292
323,650
309.292
55.818
354,392
The statement of financial activities includes all gains and losses recognised in the year.
All income and expendrture derive from continuing activities.
The notos on pages 10 to 20 form part of these finan¢lal statomants.

Brampton and Beyond Community Trust
Company Limited by Guarantee
Statement of Financial Position
31 March 2024
2024
2023
Not•
Flxed assets
Tangible fixed assets
14
230.704
235,918
Current assets
Debtors
Cash at bank and in hand
15
3,735
131,634
135.369
1,863
90,219
92.082
Creditors: amounts falling due within one year
Net current assets
16
11,681
5,623
123,688
86,459
Total assets less Current liabilities
354.392
322,377
Creditors: amounts falling due after more than one year
Net assets
17
13.085
309.292
354,392
Funds of the charity
Restricted funds
Unrestricted funds
55,818
298,574
354,392
26,702
282,590
Total charity funds
19
309,292
For the year ending 31 March 2024 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Directors, responsibilities=
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476-
The directors acknowledge their responsibilib'es for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
The statement of financial position
continues on the following page.
The notes on pages 10 to 20 forni part of these financlal $tst•ments.

Brampton and Beyond Community Trust
Company Limited by Guarantee
Statement of Financial Position (continued)
31 March 2024
These financial statements were approved by the board of trustees and authorised for issue on 31
August 2024, and are signed on behalf of the board by..
J Porter
Trustee
The notes on pagès 10 to 20 forni part of thesè financial statements.

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the registered
office is Brampton Community Centre, Union Lane, Brampton, Cumbria. CA8 1BX.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling. which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charty's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entty as defined in FRS 102. As such,
advantage has been taken of the following disclosure exemptions available under paragraph 1.12
of FRS 102:
(a) No cash flow statement has been presented for the company.
(b) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the circumstances.
10

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
Accounting policies (¢ontlnued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds eamiarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure dectared by the donor or
through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or
endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entrtlement has
passed to the charity- it is probable that the economic benefits associated with the transaction will
flow to the charty and the amount can be reliably measured. The following specific policies are
applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entttlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated gocKls is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received rf the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned rf unspent, in which case
it may be regarded as restricted.
11

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Statements {¢ontinuedJ
Year ended 31 March 2024
Accountlng policies (conllnued)
Resources expended
Expenditure is recognised on an accruals basis as a liabilty is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
firsancial activities to vthich it relates:
expenditure on raising funds includes the costs of all fundraising activities, events. non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charty in undertaking
activities that further its charitable aims for the benefrt of its beneficiaries, including those
support costs and costs relating to the govemance of the charity apportioned to charitable
activrties.
other expenditure includes all expenditure that is neither related to raising funds for the
charty nor part of its expenditure on chariiable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activty are allocated directly to that acttvrty. Shared costs are apportioned
between the activities they contribute to on a reasonable. justrfiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequentty stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impaimient losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses. unless tt reverses a charge for impairment that has previousty been
recognised as expenditure viithin the statement of financial activities. A decrease in the carrying
amount of an asset as a resutt of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is sht)wn within
other recognised gains and losses on the statement of financial activities.
Depre¢iatlon
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economi¢ lrfe of that asset as follows".
Building improvements
Motor vehicles
Equipment
20/0 Straight line
25 % straight line
250A straight line
Impaimient of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impai￿d accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
12

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Statements (¢onlinued)
Year ended 31 March 2024
Accounting policles (conllnued)
Impairment of fixed assets (conUnu8dJ
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset. an estimate is made of the recoverable amount of the cash-
generating unit to which the asset belongs. The ¢ash-generating unit is the smallest identifiable
group of assets that includes the asset and generates cash infiows that largety independent of the
cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is. from the
acquisttion date, allocated to each of the cash-generating unrts that are expected to benefit from
the synergies of the combinat￿n, irrespective of whether other assets or liabilities of the charty
are assigned to those units.
Financial instruments
A financial asset or a financial liabilty is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such invesbnents are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business term5 or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any Changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at Cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
irnpairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of signrficance, and other financial assets that are
individually significant. these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar Credit risk characteristics.
13

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Accounting policies (¢ontlnuedJ
Financial instruments (condnu•d)
Any reversals of impainnent are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the exient
that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in whi¢h the employees render the related service. the liabilrty is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Limited by guarantee
The company is limited by guarantee and d￿S not have a share capital.
The liability of the members in the event of the company being liquidated is limited to £1 per
member.
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations
Donation5
1,204
1,204
Grants
Carlisle City Council
Power to Change
other Small Grants
Awards for All
Cumbria Community Foundation
Childrens Area
21,400
21.400
10,000
80,165
427
90,165
427
11,204
101,992
113,196
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Donations
1,526
1,526
14

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Statements (conllnued)
Year ended 31 March 2024
Donations and legacies (continued)
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Grants
Carlisle City Council
Power to Change
Other Small Grants
Awards for All
Cumbria Community Foundation
Childrens Area
21,400
5,835
9,638
10,291
3,031
1,582
51.777
21.400
5.835
9.638
10.291
3,031
1,582
1,526
53,303
Other trading activities
Unrestrided Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Fundraising events
Centre
Mini Bus Income
1,060
107,833
1.060
107.833
977
97,541
977
97,541
1.664
108,893
108,893
100,182
100,182
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest receivable
1,767
1,767
3.258
3,258
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Centre
105,880
72,876
178,756
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Centre
71,689
99,412
171,101
15

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Statements (conlinu8d)
Year ended 31 March 2024
Expenditure on Charitsble activitles by activity type
Activities
undertaken Total funds
directly
2024
Total fund
2023
Centre
178,756
178,756
171,101
10. Net incomel(expenditure}
Net incomel(expenditure) is stated after chargingl(crediting).'
2024
2023
Depreciation of tangible fixed assets
5,214
5.214
11. Independent examination fees
2024
2023
Fees payable to the independent examiner for=
Independent examination of the financial statements
200
200
12. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2024
2023
Wages and salaries
Social security costs
Employer contributions to pension plans
70.119
572
903
62,427
13
827
71,594
63.267
The average head count of employees during the year was 4 (2023.. 3). The average number of
full-time equivalent employees during the year is analysed as follows..
2024
2023
Number of staff
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
13. Trustee remuneration and expenses
No employees had benefits {ex¢luding employer pension costs) in excess of £60,000(2023'. £nil).
The charity Trustees were not P8id or received any other benefits from employment with the Trust
in the period {lastl: £nil) neither were they reimbursed expenses during the period {2023'. £nil). No
charily Trustee received payment for professional or other seNices supplied to the Charity {lastl'.
£nil).
16

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Statements (contlnuedj
Year ended 31 March 2024
14. Tangible fixed assets
Freehold
property
Motor
vehicles
Equipment
Total
Cost
At 1 April 2023
Disposals
At 31 Mar¢h 2024
260,707
16,856
(16,856)
23,736
301.299
(16.856)
284.443
260,707
23,736
Depreciation
At 1 April 2023
Charge for the year
Disposals
At 31 March 2024
26.371
5.214
16,856
22,154
65,381
5,214
(16,856)
53,739
{16,856)
31,585
22,154
Carrying amount
At 31 March 2024
229,122
1,582
1.582
230.704
At 31 March 2023
234,336
235,918
15. DebtOT5
2024
2023
Trade debtors
Prepayments and accrued income
3,330
405
1.458
405
3,735
1,863
16. Creditors: amounts falling due within one year
2024
2023
Trade creditors
Accruals and deferred income
Social security and other taxes
other Creditors
4.931
600
5,190
960
1,966
600
2,489
568
11,681
5,623
17. Creditors." amounts falling due after more than one year
2024
2023
Bank loans and ovèrdrafts
13,085
17

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Statements (¢ontinuedJ
Year ended 31 March 2024
18. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £903 (2023-. £827).
19. Analysis of charitable funds
Unrestricted funds
At
31 March 202
At
1 April 2023
Income Expenditure
General funds
Minibus Fund
277,677
4,913
121,864
{105,880)
293.661
4.913
282,590
121,864
(105,880)
298,574
At
31 March 202
At
1 April 2022
Income Expenditure
General funds
Minibus Fund
244,400
4,913
104,966
(71,689)
277,677
4,913
249,313
104,966
{71,689)
282.590
18

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Statements (¢ontinuedJ
Year ended 31 March 2024
19. Analysis of charitable funds (Continued)
Restricted funds
At
31 March 202
At
1 April 2023
Income Expenditure
Legacy Restricted Fund
Improvement Fund
Council Wages Grant
Armed Forces Fund
Awards for All
Media Project
other Small Restricted Funds
2,694
4,813
2.694
4.813
21,400
(21,400)
(1.387)
(1,422)
(1,780)
(46,887)
{72,876)
5,000
1,917
1,085
11,193
3.613
922
195
43.581
427
890
79,275
101.992
26.702
55,818
At
31 March 202
At
1 April 2022
Income Expenditure
Legacy Restricted Fund
Improvement Fund
Council Wages Grant
Armed Forces Fund
Awards for All
Media Project
other Small Restricted Funds
2,694
4,813
2,694
4,813
21,400
{21,400)
(24,000)
(12,327)
12.908)
(38,777)
{99,412)
29,000
3,953
3,993
29,884
74.337
5,000
1,917
1,085
11,193
10,291
20,086
51.777
26,702
19

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Ststements (contlnuedj
Year ended 31 March 2024
20. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Credrtors less than 1 year
Creditors greater than 1 year
Net assets
230,704
79,551
(11.681)
230,704
135,369
{11,681)
55,818
298,574
55.818
354,392
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net assets
235,918
65,380
(5,623)
(13,085)
282,590
235.918
92,082
(5.623)
(13.085)
309,292
26.702
26,702
20

Brampton and Beyond Community Trust
Company Limited by Guarantee
Management Information
Year ended 31 March 2024
The following pages do not fomi part of the financial statements.
21

Brampton and Beyond Community Trust
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2024
2024
2023
Income and endowments
Donations and legacies
Donations
Carlisle City Council
Power to Change
Other Small Grants
Awards for All
Cumbria Community Foundation
Childrens Area
1.204
21,400
1,526
21,400
5.835
9.638
10,291
3,031
1,582
90.165
427
113.196
53,303
Other trading activities
Fundraising events
Centre
Mini Bus Income
1,060
107.833
977
97,541
1,664
100,182
108,893
Investment income
Bank interest receivable
1.767
3,258
Total income
223,856
156,743
Expenditure
Expenditure on charitable activities
Wages and salaries
Employerfs NIC
Pension costs
Rates and water
Light and heat
Repairs and maintenance
Insurance
Motor vehicle expenses
other office costs
Depreciation
Interest on bank loans and overdrafts
70.119
572
903
3,658
21,436
11,988
7,199
29
56,723
5,214
915
62,427
13
827
2,133
17,585
9.034
6.633
1,024
64,044
5.214
2.167
178,756
171,101
Total expenditure
178.756
171,101
Net incomel{expendlture)
45,100
{14,358}
22

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2024
2024
2023
Expenditure on charitable activitles
Centre
Activities undertaken directly
Wageslsalaries
Employeff s NIC
Pension costs
Rates & water
70,119
572
903
3,658
62,427
13
827
2,133
r ai
Light & heat
Repairs & maintenance
Insurance
Mini Bus expenses
Events and Other office costs
Depreciation
Interest on bank loans and overdrafts
21,436
11,988
7,199
29
56,723
5,214
915
17.585
9,034
6,633
1,024
5.214
2,167
171,101
178.756
Expenditu￿ on charitable activities
178,756
171,101
23