COMPANY REGISTRATION NUMBER: 07304443
CHARITY REGISTRATION NUMBER: 1138044
Brampton and Beyond Community Trust
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2025
GORDON CONSULTANCY LIMITED
Chartered accountants
Briar Lea House
Brampton Road
Longtown
Carlisle
Cumbria
CA6 5TN

Brampton and Beyond Community Trust
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
12
Statement of financial activities (including income and
expenditure account)
14
Statement of financial position
15
Notes to the financial statements
16
The following pages do not form part of the financial ststements
Detailed statement of financial activities
27
Notes to the detailed statement of financial activities
28

Brampton and Beyond Community Trust
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
The trustees, who are also the directors for the purposes of company law. present their report and the
unaudited financial statements of the charity for the year ended 31 March 2025.
Chair's report
Our Gratitude: The achievements detailed above are the result of a collective effort by many individuals
and partner organisations. The Board of Trustees wishes to place on record its profound thanks to our
dedicated staff team, whose professionalism and passion have been instrumental in navigating this year of
significant growth and change We are also immensely grateful for the invaluable contributions of our
volunteers, their generosity in giving time and skills is the bedrock of our community spirit Finally. our work
is amplified through collaboration.. we extend sincere thanks to all our community partners and
stakeholders (from local charities and schools to council departments and fundersl for their shared
commitment to improving the lives of residents in Brampton and beyond. It truly takes a village to achieve
the impact we stnve for, and we are fortunate to have such supportive partners on this journey.
Reference and adminlstrative details
Registered charity name
Brampton and Beyond Community Trust
Charity registration number
1138044
Company registration number 07304443
Principal office and registered Brampton Community Centre
office
Union Lane
Brampton
Cumbria
CA81BX
The trustees
R Allan
D Bamford
T Coombe
MFOX
J Langley
J Langley
C Lee-schrijver
A Oswin
J Porter
Independent examiner
Mr RW Gordon, FCA
Briar Lea House
Brampton Road
Longtown
Carlisle
Cumbria
CA6 5TN

Brampton and Beyond Community Trust
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Structure, governance and management
Brampton & Beyond Community Trust I'the Trust") is a chantable company limited by guarantee. It was
incorporated on 28 June 2010 and regislered as a charity on 22 September 2010. The Trust is governed
by its Memorandum and Articles of Association (as updated from time to time) These governing
documents set out the charity's Objects (as described in Section 3 above) and the rules for how it
operates, including the powers of the charity. the role of Members and Trustees. and procedural
requirements As a company limited by guarantee, the Trust has no share capital. in the event of winding
up, Members, liability is limited to £1 each The Trust's governing documents are available to the public via
Companies House and the Charity Commission, and copies afe provided to all Trustees upon their
appointment.
Recruitment and Appointment of Trustees
ultimate authority for the Trust's governance lies with its Members, who are local residents and
stakeholders from within the area of benefit. The Members elect the Board of Trustees at the Annual
General Meeting {AGM). In accordance with the Articles, approximately one-third of the Trustees retire by
rotation each year and may stand for re-election. ensuring regular opportunities to refresh the Board.
When vacancies arise be￿een AGMS, the Board has the power to co-opt suitable individuals to setve as
as interim Trustees until the next AGM, when they can then be formally elected by the membership. All
Trustee appointments adhere to our constitution and relevant Charity Commission guidance. We also
have a policy that Trustees cannot be paid staff of the Trust, to maintain clear separation of governance
and management. To ensure the Board has the necessary skills and diversity to lead the charity
effectively. the Trustees periodically conduct a skills audit among themselves. If gaps in expertise are
identified (for example in finance, safeguarding, or legal knowledge), the Board will undertake targeted
recruitment to attract candidates with those skills. Trustee vacancies are advertised openly, typically via
the Community Centre's website, local volunteer bureaus, and community ne￿OrkS, with applications
welcomed from all sectors of the community. Prospective Trustees are Interviewed by the Chair and one
other Trustee, and appointments are made based on merit and commitment to our mission. The Board
believes that having a mix of skills, backgrounds, and perspectives among Trustees Is crucial for good
governance.
Induction and Training of Trustees
Upon appointment, each new Trustee undergoes a comprehensive induction process to familiarise them
with the Trust's work and their responsibilities This includes an introductory meeting with the Chaif and
CEO, a guided tour of the Community Centre and any project sites. and provision of an Induction Pack
containing key documents (governing documents, recent financial slalements, the latest strategic plan,
Charity Commission guidance on Trustee duties, and relevant policies such as safeguarding and conflicts
of interest}. We operate an informal "buddy" system whereby each new Trustee is paired with a more
experienced Trustee who acts as a mentor during the initial months. answering questions and providing
support. Trustees are encouraged to attend external training courses or webinars on charity governance,
finance, or other relevant topics, and the Trust covers the costs of reasonable training expenses. During
2024125, Trustees attended courses on topics including charity finance updates and developing an
equality, diversity and inclusion strategy. Ongoing training and development of the Board remains a priority
to ensure we keep up with best practice in the sector.

Brampton and Beyond Community Trust
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2025
Structure, governance and management (contlnued)
Organlsation Structure
The Board of Trustees is responsible for the overall stralegic direction, governance, and policy of the
charity. The Boafd meets regularly {normally every two months) to review performance. make major
decisions, and ensure compliance with legal and regulatory requirements. Certain responsibilities are
delegated to sub-committees or working groups of the Board as required. Day-to-day management of the
Trust's operations is delegated to the Chief Executive Officer ICEO), who is also currently acts as the
Centre Manager for Brampton Community Centre. The CEO leads the small staff team and is responsible
for implementing the Board's strategy. managing staff and volunteers, and running projects on the ground.
The CEO reports to the Board {primanly via the Chairl and attends Board meetings to provide operational
updates and professional advice to Trustees. This structure, a volunteer Board setting strategy and
oversight, with paid slaff executing daily operations, follows standard third-sector governance models and
worked effectively for the Trust in 2024125. We also value the Input of our Members and the wider
community in our structure.
Risk Management
The Trustees are acutely aware of their duty to identify and manage the risks that the charity faces. The
Board maintains a comprehensive risk register, which is reviewed and updated al least quarterly (or more
frequently If needed) This regisler assesses all major strategic and operational risks across categories
such as governance, finance, operationallservice delivery. compliance (legallhealth & safety), and external
factors. For each risk, we rate its likelihood and potential impact, and we note the controls in place to
mitigate It along with any further actions required During 2024125. the principal risks and uncertainties
idenlified included
Financlal Sustainablllty: The risk of over-reliance on certain funding streams (e.g. a single large grant or
one source of earned Income) and the challenge of securing ongoing funding in a competitive
environment. Mitigation.. maintaining a diversified income mix (as demonstrated this year}, building
reserves (see Section 5), and actively pursuing new funding opportunities while monitoring budgets
closely We also scenario-plan for how we would scale down activities if funding drops le.g. reducing o
perating hours) to ensure core functions can continue Safeguarding: As we work with children, young
people, and vulnerable adults, the risk of a safeguarding incident is taken extremely seriously Mitigation..
strict safeguarding policies and procedures are in place and reviewed annually, all staff and volunteers
undergo D8S checks and regular training,. a Trustee leads on safeguarding oversight.. and we have clear
reporting mechanisms to act swiftly if any concerns arise. We actively promote a culture of safeguarding,
"It's everyone's responsibility" across the organisaiion. No major incidents occurred In 2024125, and we
continually strive to uphold the highest standards in this area.
Health & Safety and Facllitles Rlsks: This includes the risk of accidents at the Community Centre or
failure of major infrastructure (heating. etc ) which could disrupt services. Miligalion.. robust health and
safety policies, routine building inspections and maintenance schedules, compliance with fire safety and
other regulations {wilh professional external checks). and appropriate insurance cover. The Board receives
regular H&S reports. The successful building improvements this year {e.g electrical upgrades with the new
solar instsiiation) also reduced certain risks related io energy supply and efficiency.
External Emergencles le.g. pandemlcs or extreme weather): The recent pandemic taught us the
importance of emergency planning. While COVID-19 impacts receded this year, we remain vigilant.
Mitigation. we have documented contingency plans for various scenarios (e.g. an extreme weather event
that cuts off villages, or a public health directive to close facililies>, and an emergency communications tree

to reach staff, volunteers, and serwce users with Information as needed. Our strong reserves also ac t as a
buffer in such crises.

Brampton and Beyond Community Trust
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2025
Structure, governance and management (contlnued)
The Trustees are satisfied that appropriate internal controls and risk mitigation strategies are in place to
manage the key risks Identified. We acknowledge that no system can eliminate risk enlirely, but we are
committed to a proactive approach.. regularly reviewing risks, learning from any near-misses or issues that
do occur, and continuously strengthening our risk management processes. In summary, the Trust's
governance structure and risk management framework in 2024125 were effective and in line with best
praclice for an organisation of our size. These will be continually improved as we move forward, especially
as we implement the new strategic plan which may introduce new opportunilies and associated risks to
navigate.
Objectives and activitles
The objects of the Charity, as given in the Articles of Association are..
To promote the benefit of the inhabitants of the parishes of Askerton. 8ewcastle, Brampton, Burtholme,
Carlatton, Castle Carrock, Cumrew, Cumwhitton. Farlam. Geltsdale. Hayton, Hethersgill, lrthington,
Kingwater, Midgeholme. Nether Denton. Scaleby, Solport, Stanwix Rural, Staplelon, Upper Denton.
Walton, Waterhead. and Welheral and the surrounding area without distinction of sex, sexual orientation,
race or of political. religious or other opinions, by associaling together the said inhabitants and the local
authorities, voluntary and other organisations in a common effort lo advance education and to provide
facilities In the Interests of social welfare for recfeation and leisure-time occupation with the object of
improving the conditions of life 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 authority 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
The Trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to
have due regard to the Charity Commission's general guidance on public benefit. All the Trust's activities,
as detailed in this report, further our charitable purposes for the public benefit. In particular, we manage an
accessible and affordable community hub (the Brampton Community Centre) and deliver a wide range of
needs-led programmes and services across our area of benefit. These activities advance education,
promote social welfare, and provide recreational and leisure opportunities, with the aim of improving the
conditions of life for all Inhabitants of our community, regardless of age, background, or circumstance. By
focusing on inclusivity and targeting Ihose most at risk of disadvantage (for example, isolated older people
or young people in need of support), we ensure that our charity's resources are applied for maximum
public benefit in line with our objects and the Charity Commission's expectations,
Achievements and performance
The financial year 2024125 was a period of significant growth and strategic development for the Trust. Our
activities delivered immediate benefits to our community and generated critical evidence to inform our new
strategic plan. In this section, we outline our performance over the year, structured around key themes thal
emerged from our work and now shape our future priorities. These themes reflect the major community
needs identified through our analysis.. maintaining a vibrant community hub. delivering impactful
programmes, extending our rural reach, and building organisational resilience.

Brampton and Beyond Community Trust
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnu•d)
Year ended 31 March 2025
Achievements and performance (¢ontlnued)
Understanding Our Community's Needs - Context and Key Indlcators
Our area of benefit is a large. deeply rural part of north Cumbria, which presents unique challenges that
our activities are designed to address. In particular, the local population Is older than the national average
and many residents face geographical barriers that can lead to isolation and deprivation.
This local profile reveals an ageing population with a high proportion of older people living alone, and
significant challenges in accessing services due to our rurality. Nearly 280/0 of Brampton ward's residents
are aged 65+ (compared to about 180/0 nationwide), and roughly 190/0 of households in the area are single
pensioners living alone (vs -130/0 nationally). Living alone in later life, especially in a dispersed rural
setting, is a known risk factor for loneliness and social isolation. These challenges are compounded by
rural infrastructural deprivation.. for example, Brampton ward ranks among the worst 40 /0 of areas in
England for ac￿$$ to housing and services. Poor public transport, distance from facilities, and limited
local services create significant barriers to inclusion for many residents. It is noteworthy that rural
deprivation often goes "under the radaf, in Cumbria, an estimated 400/0 of all people classified as income-
deprived live in rural areas. far above the national average. This hidden rural povety means that many in
our community Struggle with Issues like fuel poverty, low incomes, and poor access to jobs or training,
even though such hardship may be dispersed and less visible than in urban centres.
It is this evidence base, of an older, dispersed population at risk of isolation and an area facing distinctive
rural challenges. that shaped our activities in 2024125 and gives our work its purpose. Over the year, the
Trust focused on four interrelated areas of activity= 1. Sustaining a vibrant community hub in Brampton. 2.
Delivering impactful programmes targeted at identified needs (especially for older people and youth). 3.
Laying the groundwork to extend our reach into outlying parishes., and 4. Strengthening our organisation's
capacity to serve the community long-term. The following sections detail our achievements in each of
these areas..
A Vibrant and Sustainable Communlty Hub
Brampton Community Centre is the Trust's primary asset and the most visible expression of our mission.
In 2024125, the Centre truly cemented its role as an indispensable heart of the community. Utilisation of the
Centre reached new heights this year, evidenced by a 43 % increase in income from Centre hire and
related activities, nsing to £154,618, from £107,833 in the previous year. This outstanding performance
reflects a significant rise in bookings from a diverse range of community groups, private hirers, and partner
organisations. The bustling schedule of classes, events, and meetings has not only created a vibrant
atmosphere, but has also generated essential earned income that underpins our financial sustainability.
This success directly supports one of the key priorities emerging from our strategic review.. to ensure the
Centre remains a high-quality, well-used hub that financially sustains our broader work. A major
achievement this year in enhancing the Centre's long-term sustainability was the successful acquisition of
significant capital funding to improve our facilivs infrastructure. In February 2025, we completed the
installation of a comprehensive energy efficiency upgrade to the Centre, including solar panels, LED
lighting throughout the building, and battery storage capacity. This project was made possible by a grant of
up to £66,842,50 from the Department for Culture, Media and Sport's VCSE Energy Efficiency Scheme.
This vital investment is already delivering substantial reductions in our utility bills and carbon footprint. In
addition to the obvious environmental benefits. these improvements directly contribute to the financial
resilience of the Trust by lowering operating costs, and they help ensure that our community hub remains
sustainable and affordable for the long term. We take pride in the Centre not only being a venue for
community life but also leading by example in adopting green technologies and reducing carbon impact in
a rural community setting.

Brampton and Beyond Community Trust
Company Llmited by Guarantee
Trustees, Annual Report (Incorporating the Dlrector's Report) {¢ontlnuedJ
Year ended 31 March 2025
Achievements and perfomiance (contlnued)
Dellvering Impactful, Needs-Led Programmes
This year saw a major expansion in our direct seplice delivery, reflecling a deliberate shift towards
proactively addressing the key challenges identified in our community analysis. Based on the needs
evidenced (see Table 1 above), our programmes in 2024125 focused on two main themes.. combating
social isolation among older residents and engaging our young people. Combatlng Soclal Isolatlon: With
a population significantly older than the national average, tackling social isolation and loneliness in later life
has been a core focus for the Trust. Over the year we delivered a variety of programmes and activities
tailored for older residents, from regular social clubs and luncheon groups to gentle exercise and well-
being classes. These initiatives provided vital opportunities for social contact, learning, and physical activity
for hundreds of older people at ri sk of loneliness. Engaging Our Young People: The Trust has a long-
standing commitment to the young people in our area. In 2024125, we were Proud to deliver a range of
engaging activities and opportunities for children and teenagers, building on the legacy of the former
Brampton Youth Project. During school holidays we ran multi-activity days for youngsters (combining
sports, arts, and outdoor fun), and during term time we offered weekly evening sessions for teenagers.
These sessions provided valuable positive activi ties for local youth throughout the year, giving young
people a safe space to socialise. develop skills. and have fun. The experience and learning gained from
delivering these activities have been instrumental in shaping our future ambitions for youth engagement.
Extending Our Reach to Rural Parishes
The Trust's name, Brampton & Beyond, and our legal Objects commit us to serving not just the town of
Brampton but also the 23 surrounding rural parishes. These outlying areas are Ihe "beyond" in our identity,
and evidence shows that residents in these villages and hamlets face some of the most significant barriers
to services las noted earlier). Many villages lack basic services. public transport is sparse, and people Can
feel isolated from opportunities concentrated in Brampton or Carlisle. Addressing this rural access
challenge is therefore a critical part of our mission. In 2024125, while most of our direct service delivery still
took place at the Brampton Community Centre, we laid essential groundwork for a more proactive
outreach strategy in the parishes. Recognising that we cannot remain Brampton-centric, we focused on
relationship-building and needs assessment in the outlying communities this year. Trust staff and trustees
held conversations with parish councils. attended local events in villages. and reviewed community-led
parish plans to better understand the concerns and priorities of our rural constituents. These engagements
revealed long-standing community concems, for example, the need for local activities for older residents
who cannot easily Iravel, or the lack of youth facilities in villages, which mirror the broader issues our data
highlighted. This groundwork has been instrumental in shaping a key future priority.. extending our reach
and deepening our connections in the rural parishes. The lessons learned will inform our plans to move
beyond the Centre's four walls in coming years, through partnerships with village halls, mobile or pop-up
serv5ces, and better communicaiion so that residents in every parish feel part of the "Brampton & Beyond"
community
Building an Endurlng and Reslllent Organlsatlon
Perhaps the most significant and lasting achievement of 2024125 was the work done to strengthen the
organisation internally The Board of Trustees dedicated substantial time and resources this year to a
comprehensive Sirategic review and capacity-building process. We recognised that to serve our
community's evolving needs, we needed to invest in our own infrastructure. our people, plans, and
processes This Internal development ran in parallel to our community-facing activities and will ensure that
the Trust can endure and thrive in the long term. Key aspects of this work included..

Brampton and Beyond Community Trust
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Achievements and performance (contlnuedj
Five-year Strategic Plan: Over the course of the year, we undertook a thorough strategic planning
exercise to set our direction for 2025-2030. This process involved analysing detailed community dats.
consulting stakeholders (including service users, partners. and local authorities). and challenging our
assumptions about what the community needs most. The result is an evidence-based draft Strategic Plan
{to be formally adopted in 2025) that sharpens our focus on four priorities. the community hub, n eeds-led
programmes, extended rural outreach, and organisational resilience. This plan will guide us in allocating
resources and measuring impact, ensuring we remain responsive to local needs and aligned with our
charitable purpose. The strategic review confirmed that our aims. combating social isolation, improving
access to services. and providing opportunities for all ages, are Indeed the right ones, but it also
highlighted the need to adapt our approaches to be sustainable in a changing environment.
Investing in Our Team: Alongside strategy development, the Board made a deliberate decision to invest
in our operational capacity by expanding our staff team. Total staff costs (wages, Nl. pensions) rose to
£130.299, up from £71,594 in the previous year, an 820kn increase. This reflects new roles and hours
added to increase what we can deliver. These investments in people helped to ensure that we have the
skills and bandwidth necessary to deliver more and higher-quality services and to manage a growi ng,
more complex organisation. Strengthening our human resources in this way underpins all our work and
has been identified as a foundational priority for the future. The Board is confident that this increase in
expenditure on staff capacity will pay dividends in the fom of greater community impact and projects won
in coming years.
Governance and Systems: We also took steps to improve our governance practices by undertaking a
review of our existing systems, procedures, and policies. These actions, while less visible externally, are
crucial for building an organisation that is resilient and can weather challenges (from funding fluctuations to
compliance requirements). By embedding high standards of governance and management now, we are
future-proofing the Trust to continue serving the community effectively in the years ahead.
Financial review
The Trust's financial performance in 2024125 reflects a year of planned strategic investment alongside
operational growth. Total income for the year was £320,048, a significant increase of 43 % from the
previous year's £223,856. Total expenditure was £335.506. an 85 % increase compared to £178,756 in
2023124. This resulted in a net deficit for the year of £15,458. As explained in the Chairfs Foreword and the
Achievements section, this deficit was the anticipated outcome of a deliberate strategy to invest in the
Trust's future capacity. The increase in expenditure was driven primarily by planned Investments in staffing
(to scale up our services) and by costs associated with the comprehensive stralegic planning process
undertaken to equip the Trust for the ne￿ phase. The Board and management had budgeted for this
temporary shortfall, understanding that these costs were an investment in growth and sustainability.
Importantly, despite the one-year deficit, the Trust's overall financial position at year-end remains very
strong The Statement of Financial Position shows total net assets of £338,934 at 31 March 2025,
demonstrating the underlying financial resilience of the organisation.

Brampton and Beyond Community Trust
Company Limited by Guarantee
Trustees. Annual Report {Incorporating the Director's Report) (conflnue
Year ended 31 March 2025
Financial review (contlnued)
Principal Fundlng Sources: Our income is well balanced between grantsldonations and earned income
from our own activities, which is a key strength for the Trust. In 2024125, total income of £320,048
comprised roughly 510/0 grantsldonations and 49'k self-generated funds:
Grants and Donationse - £161,641 (51 % )". We are deeply grateful for the vital support of our funders and
donors. This year, we received significant grant funding from a range of sources, notably including a
£25.400 grant from Carlisle City, as well as numerous contributions from charitable trusts, foundations,
and community donors whose belief in our work is essential to our success. Many of these grants were
tied to specific projects, while others provided flexible support to our core services.
Community Centre Trading £155,353 (49%).. This is the income we generated through hiring out
facilities and delivering services at the Brampton Community Centre (r¢)om hire fees, food sales. classes,
etc.). This strong performance in earned income, just over £155k, up from 4108k in the prior year. is vital
for our long-term sustainability, as it provides unrestricted funds that give us operational flexibility. Our
ability to earn income through our community hub sets us apart from many charities a nd reduces reliance
on grants. The growth in this income stream in 2024125 is a very positive sign, reflecting the Centre's
vibrant usage post-pandemic and effective marketing to new user groups.
Investment and Other Income - £1,8291<10/0)'. A small proportion of income came from bank interest
and similar sources With higher interest rates this year. our reserves generated a modest return which we
of course put straight back into chantable use.
Use of Funds: All expenditure in 2024125 (totalling £335.506) was directed towards our charitable
activities. the delivery of services and running of the community centre in furtherance of our mission. The
significant increase in spending on the prior year reflects our conscious decision to enhance our impact
through investment. For clarity, our expenditure can be grouped into three broad categories".
Investing in Our People
£130.299 (40Vo of total).. Staff wages, National Insurance, and pension
contributions. This reflects our strategy to build a skilled team to lead our work, as described earlier. Staff
costs increased substanlially this year as we added capacity.. while this is a major cost, the Trustees view it
as mission-critical expenditure enabling greater impact and future growth. We aim to continue managing
staff costs prudently, but 2024125 set a new baseline for the team size needed to deliver our expanded
ambitions.
Running Our Community Hub - £46,984114% of total).. The essential costs of operating and maintaining
the Brampton Community Centre (utilities, insurance, routine repairs. cleaning, rates, etc.). We work hard
to wntrol these overheads through efficiency measures, indeed, the investment in solar panels and LED
lighting will help curb these costs going forward. This yearfs figure is in line with expectations for a building
of our size and usage.
Delivering Charitable Activities
£153.223 (46 % of total).. All other direct costs of our charitable
programmes and services. This includes supplies and expenses for running activities. payments to partner
groups, office and administration costs, marketing and outreach, volunteer expenses, and a prudent
provision for depreciation of our building and equipment. This category grew in 2024125 as we scaled up
programmes (hence more activity costs) and undertook the strategic review. It also encompasses any
non-staff costs of special projects (for instance, minor capital purchases not covered by the energy grant).
Every pound in this category was spent in pursuance of our objectives, and we continually review
expenditures to ensure cost-effectiveness and value for money.

Brampton and Beyond Community Trust
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (conilnued)
Year ended 31 March 2025
Financial review (contlnu•rfJ
Overall, the financial outcome for 2024125, a planned small deficit with strong income growth, leaves the
Trust in an excellent position moving forward. Our funders can take confidence that we combined their
support with robust earned income and put resources to strategic use for community benefit. The year-end
funds position, described below, further Illustrates our health.
Reserves Policy and Year-End Reserves
The Trust's reserves policy is to maintain a level of unrestricted funds sufficient to cover approximately
three months of operational expenditure. Based on our currenl scale of activities, the Trustees have
calculated this target to be around £60.000 Maintaining three months of running costs In reserve is
intended to ensure the charity can manage its cash flow. absorb unforeseen financial shocks or delays In
funding, and continue operating services without interruption In the face of adverse events. The reserves
policy is reviewed annually to ensure it remains adequate for the size and risk profile of the organisation At
the end of the financial year (31 March 2025). the Trust held total unrestricled funds of £318,856,
alongside a small amount of restricted funds (grants received for specific purposes. fully allocated to
projects in progress). A significant portion of our unrestricted funds, £225,050, represents the net book
value of the Trust's tangible fixed assets {primarily the Community Cenlre building itself, plus
improvements and equipment). These funds are designated In the sense thal they are tied up In fixed
assets and not readily available for day-to4ay spending. After deducting the fixed asset value. the Trust's
free reserves stood at £93,806.
This level of free reserves is comfortably above the policy target of £60,000, demonstrating the Tfust's
excellent financial health. In fact. our free reserves at year-end equate to roughly 4.5 to 5 months of
operating costs, providing a strong and stable plarform as we move forward with our new strategic
priorities. The Board of Trustees has carefully considered this reserves position in light of the planned
deficit incurred this year. We are confident that the use of some reserves In 2024125 to invest in future
capacity was prudent and manageable, given that even after the deficit our reserves are stronger than
required Going forward. we will monitor our reserves level to ensure it remains appropriate. neither
excessive {retaining funds without purpose) nor too low, especially as we implemenl new projects The
current robust reserves give us crucial resilience and flexibility. they enable us to innovate, to respond to
emergencies, and to assure our beneficiaries, staff. and funders that we are financially secure In
summary, the Trust ends 2024125 In sound financial condition. with a diversified income base and healthy
reserves, which togeiher position us well to deliver on the ambitious plans outlined in the next section.

Brampton and Beyond Community Trust
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2025
Plans for future periods
The year 2024125 was marked by an intensive process of reflection, review, and planning for Brampton &
Beyond Community Trust's future. As noted. the Board and senior management dedicated significant effort
to analysing community needs, consulting stakeholders, and evaluating our own strengths and
weaknesses. This work culminated in a draft Strategic Plan 2025-2030, which will be formally adopted in
the next financial period. While the full details of that plan are beyond the scope of this report, it has
identified four clear and interconnected strategic priorities that will guide our activities and decision-making
over the immediate future. These priorities align with what we have learned through evidence and
experience, and they ensure that our trajectory for the coming years directly addresses the needs of our
communities. In brief. our emerging priorities are..
1. A Vibrant and Sustainable Community Hub.. Maximise the potential of Brampton Community Centre
as a high-quality, welcoming, and environmentally sustainable venue of Choi￿ for the entire Community.
We will continue to invest in the Centre's facilities and infrastructure to keep it safe, accessible, and
modern. Our goal is to further increase Its usage as a bustling hub for activities. information, and support.
By doing so, we not only provide services locally but also generate income to reinvest in our charitable
work. (This directly continues the success of 2024125 in growing Centre usage and the upgrades to the
building )
2. Impactful, Needs-Led Programmes and Services: Design and deliver programmes that directly
respond to Identified community needs, with a specific focus on reducing social isolation among older
residents and creating new opportunities for children and young people. We will build on our 2024125 pilot
activities to establish sustainable. co-designed programmes that improve quality of life for these target
groups. For older people, this may mean expanding daytime activities. outreach, and volunteer b
efriending in partnership with other agencies. For youth, we plan to launch a new model of youth
engagement developed collaboratively with young people and local stakeholders. In all our programme
development, we will use evidence to ensure we are filling gaps and avoiding duplication, thereby making
the greatest impact with our resources.
3. Extending Our Reach and Deepening Our Connectlons Ithe "Beyond" Challenge): Proactively
reach out to and setve the outlying rural parishes in our area of benefit, overcoming barriers of distance
and access. This priority recognises that not everyone can come to the Brampton Community Centre, so
we must find ways to bring our services and presence out into the villages. We will forge new partnerships
with parish councils, village hall committees, and other local groups to support activities in th e parishes.
We also intend to pilot innovative outreach models. such as mobile services, community transport links, or
rotating events that travel to different villages. A key first step will be improving communication and needs-
mapping in each parish, possibly by establishing a "rural outreach forum" or regular parish ne￿ork
meeting. Success in this priority will mean that residents in all 23 parishes feel the benefit of the Trust's
work, truly delivering on the promise of "Brampton and Beyond."
10

Brampton and Beyond Community Trust
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2025
Plans for future perlods (contlnued)
4. Building an Enduring and Resilient Organisation: Ensure that our internal capacity, governance, and
finances are robust enough to sustain our mission long-term. This inward-facing priority will see us
continuing to strengthen how the Trust is run. We will embed the highest standards of governance and risk
management, regularly reviewing our policies and compliance with regulatory requirements. We will
implement a diversified financial strategy to grow our income. aiming to increase both fundrais ing and
earned revenue streams (for example, exploring social enterprise ideas or new services that generate
fees) In tandem, we will invest in and support our invaluable team of staff and volunteers, through training,
recognition, and creating a positive working culture to improve retention and build skills. By prioritising
organisational resilience. we ensure that the Trust will not only deliver ambitious projects in the short term
but remain a dependable anchor institution for our community for years to come.
The Board of Trustees and the staff team are now focused on translating these strategic priorities into a
detailed action plan for 2025126 and beyond. Specific objectives. timelines. and success measures will be
set for each priority. We are excited and optimistic about this direction, it is rooted in extensive community
input and data, and it plays to the Trust's strengths while addressing critical gaps. As we implement these
plans, we will regularly monitor progress and remain adaptable to changing circumslances (for example,
new funding opportunities or emerging needs). We look fO￿ard to reporting on our progress against these
priorities in next year's report. By pursuing a vibrant hub, impactful programmes, extended reach, and
internal resilience in concert, we believe Brampton & Beyond Community Trust will significantly enhance Its
public benefit and move closer to our vision of being an Indispensable, community-led organisation serving
all corners of our area.
Small company provlsions
This report has been prepared in accordance with the provisions applicable to companies enlitled to the
small companies exemption.
ort was approved on 31 August 2025 and signed on behalf of the board of trustees
The trustees, annua
by
orter
st
Tr
11

Brampton and Beyond Community Trust
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Brampton and Beyond
Community Trust
Year ended 31 March 2025
I report to the trustees on my examination of the financial statements of Brampton and Beyond Community
Trust ('the charity,) for the year ended 31 March 2025.
Responsibilities and basls 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 {'the 2011 Act,). In carrying
out my examination I have followed the Directions given by the Charity Commission under section
145{5){b) of the 2011 Act.
Independent examlnerfs statement
Since the charity's gross income exceeded £250.000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a
member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the
listed bodies.
I have completed my examination. I confirm 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 charity as required by section 386 of the
2006 Act. or
the financial statements do not accord with those records., or
the financial statements do not comply with the accounting requirements of section 396 of the
2006 Act other than any requiremenl that the accounts give a 'true and fair, view which is not
matter considered as part of an independent examination. or
the financial statements have not been prepared in accordance with the methods and principles
of the Statement of Recommended Practice for accounting and reporting by charities applicable
to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102).
12

Brampton and Beyond Community Trust
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Brampton and Beyond
Community Trust (conilnued)
Year ended 31 March 2025
I have no concerns and have come across no other matters In connection with 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
13

Brampton and Beyond Community Trust
Company Limited by Guarantse
ststement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2025
2025
Restricted
funds Total funds Total funds
2024
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Other trading activities
Investment income
1.225
155,353
1,829
161.641
162,866
155,353
1,829
320,048
113,196
108,893
1,767
Total income
158.407
161,641
223,856
Expenditure
Expenditure on charitable activities
Total expenditure
157.368
178,138
178,138
335,506
178,756
157,368
335.506
178,756
Net (expenditure)lincome and net
movement in funds
1,039
(16.497)
(15,458)
45.100
Reconciliation of funds
Total funds brought forward
Total funds carried forward
298,574
55,818
354.392
309,292
299.613
39,321
338.934
354,392
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 16 to 25 fonn part of these financial ststements.
14

Brampton and Beyond Community Trust
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
14
225.050
230,704
Current assets
Debtors
Cash at bank and in hand
15
2,172
122,285
3,735
131,634
124,457
135,369
Creditors: amounts falling due within one year
Net current assets
16
10.573
11,681
113.884
123,688
354,392
354,392
Total assets less current Ilabilities
338,934
Net assets
338.934
Funds of the charity
Restricted funds
Unrestricted funds
39,321
299,613
55,818
298,574
Total charity funds
18
338,934
354,392
For the year ending 31 March 2025 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 responsibilities 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.
These financial statements we
approved by the board of trustees and authorised for Issue on 31 August
2025, and are signed on b
f of the board by
J Porter
Trustee
The note8 on page8 16 to 25 forni part of these financlal ststements.
15

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Ststements
Year ended 31 March 2025
General infomiatlon
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, Cumbna, CA8 1 BX.
Statement of compllance
These financial statements have been prepared In compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, Ihe Slatement of
Recommended Practice applicable to charities preparing their accounts in accordance with Ihe
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (Charities
SORP {FRS 102)) and the Companies Act 2006.
Accounting policles
Basis of preparatSon
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 charity's ability to continue.
Dlsclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage
has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102.
lal 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 estimatlon uncertalnty
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.
16

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Statements leonllnued)
Year ended 31 March 2025
Accounting policies (continued)
Fund accounting
Unrestricted funds are available for use at the discretion of Ihe trustees to further any of the charity's
purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the terms of an appeal, and fall Into one of Iwo sub-classes.. restricted income funds or endowment
funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity, it Is probable that the economic benefits associated with the transaction will
flow to the charity 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 entitlement 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 goods 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 if the value can be reliably measured. No amounts are included for the contribution of
general volunteers.
income from contracts for the supply of ServI￿S 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 partjcular purpose and returned if unspent, in which case it may be regarded as
restricted.
17

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Statements (conllnu•d)
Year ended 31 March 2025
Accounting pollcles (contlnued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of financial
activities to which 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 charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither relaled to raising funds for the charity
nor part of Its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single aclivity are allocated directly to that activity. Shared costs are apportioned
be￿een the activities they contribule to on a reasonable. Justifiable and consistent basis.
Tanglble assets
Tangible assets are initially recorded al cost, and subsequently stated at cost less any accumulaled
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at
the fair value at the dale of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impairment 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 it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial aclivities. A decrease in the carrying
amount of an asset as a result of revaluation. is recognised in other recognised gains and losses,
excepl to which it offsets any previous revaluation gain. in which case the loss is shown within other
recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset. less Its residual value,
over the useful economic life of that asset as follows:
Building improvements
Motor vehicles
Equipment
20/0 Straight line
250/0 Straight line
250/0 Straight line
Impalrment of flxed assets
A review for indicators of impairment is carried out at each reporting date, with Ihe recoverable
amount being estimaled where such indicators exist, Where the carrying value exceeds the
18

recoverable amount, the asset is impaired accordingty. Prior impairrnents are also reviewed for
possible reversal at each reporting date.
18

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Statements (contlnu•dJ
Year ended 31 March 2025
Accounting pollcles fcontlnued)
Impalrnient of flxed assets (contlnuedj
For the purposes of impairment testing, when it Is not possible to estimaie 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 cash-generating unit is the smallest identifiable group of assets that
includes the asset and generates cash inflows that largely independent of the cash Inflows from other
assets or groups of assels
For impairment tesling of goodwill. the goodwill acquired in a business combination Is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from the
synergies of the combination. irrespective of whether other assets or liabilities of the charity are
assigned to those units.
Flnanclal Instruments
A financial asset or a financial liability is recognised only when the charity becomes a paty to the
contractual provisions of the instrument
Basic financial instruments are initially recognised at the amount receivable or payable including any
related transaction costs.
Currenl assets and Current Iiabililies are subsequently measured at the cash or other consideration
expected to be paid or received and nol 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 investments 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 terms 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 designaled
hedging relationship.
Financial assets that are measured at cost or amortised cost are ￿vieWed for objective evidence of
impairment at the end of each reporting date. If there Is objective evidence of impairment, an
Impairment 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 significance, 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 characteristiC5.
19

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Statements l¢ontlnued)
Year ended 31 March 2025
Accounting policles (contlnued)
Financial instruments (conflnued)
Any reversals of impairment 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 irnpairment not previously been recognised
Defined contrlbutlon plans
Contributions to defined contributson 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 extent 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 which the employees render the related seNice. the liability 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.
Llmited by guarantee
The company is limited by guarantee and does 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 legacles
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Donatlons
Donations
1.225
1,225
Grants
Carlisle City Council
Power to Change
Other Small Grants
Awards for All
Cumbria Community Foundation
25,400
1.481
133,827
25,400
1.481
133,827
933
933
1.225
161,641
162.866
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations
Donations
1,204
1,204
20

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Statements (contlnu•dJ
Year ended 31 March 2025
Donatlons and legacle8 {conllnued)
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Grants
Carlisle City Council
Power to Change
Other Small Grants
Awards for All
Cumbria Community Foundation
21,400
21,400
10,000
80,165
427
90,165
427
11.204
101,992
113,196
Other tradlng a¢tlvltl¢s
Unrestricted Total Funds Unrestricied Total Funds
Funds
2025
Funds
2024
Fundraising events
Centre
735
154.618
735
154.618
1,060
107,833
108,893
1,060
107.833
155.353
155.353
108,893
Investment Incom•
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Bank interest receivable
1,829
1.829
1,767
1.767
Expendlture on charltable actlvltles by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Centre
157,368
178,138
335,506
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Centre
105,880
72,876
178,756
21

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Statements (conllnuèd)
Year ended 31 March 2025
Expenditure on charitable activities by activity type
Activities
undertaken Total funds
directly
2025
Total fund
2024
Centre
335,506
335,506
178,756
10. Net {expenditure)lincome
Net {expenditure)lincome is stated after chargingl(crediting)'.
2025
2024
Depreciation of tangible fixed assets
5,654
5,214
11. Independent examination fees
2025
2024
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..
2025
2024
Wages and salaries
Social security costs
Employer contributions to pension plans
124,068
4,296
1,935
130,299
70,119
572
903
71,594
The average head count of employees during the year was 4 (2024.. 4) The average number of full-
time equivalent employees dunng the year is analysed as follows..
2025
2024
No.
No.
Number of staff
No employee received employee benefits of more than £60,000 during the year (2024.. Nil).
13. Trustee remuneration and expenses
No employees had benefits {excluding employer pension costs) in excess of £60,000(2024.' £nil)
The charity Trustees were not paid or received any other benefits from employment with the Trust in
the period (lastl. £nil) neither were they reimbursed expenses dunng the period (2024.. £nil). No
charity Trustee received payment for professional or olher services supplied to the charity (last]. £nil).
22

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Ststements (conunued)
Year ended 31 March 2025
14. Tangible flxed assets
Freehold
propety Equipment
Total
Cost
At 1 April 2024 and 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
260,707
23.736
284,443
31,585
5,215
22.154
439
53,739
5,654
36,800
22,593
59,393
Carrying amount
At 31 March 2025
223,907
1,143
1,582
225,050
At 31 March 2024
229,122
230,704
15. Debtors
2025
2024
Trade debtors
Prepayments and accrued income
1,767
405
3,330
405
2.172
3,735
16. Creditors: amounts falling due within one year
2025
2024
Trade creditors
Accruals and deferred income
Social security and other taxes
Other creditors
3.493
600
5.980
500
4,931
600
5,190
960
10,573
11,681
17. 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 £1,935 {2024. £903).
23

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Financial Statements (conllnued)
Year ended 31 March 2025
18. Analysis of charitable funds
Unrestricted funds
At
31 March 202
At
1 Apnl 2024
Income Expenditure
General funds
Minibus Fund
293,661
4,913
158,407
(157,368)
294,700
4.913
298,574
158,407
(157,368)
299,613
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
298.574
282,590
121.864
1105,880)
Restricted funds
At
31 March 202
At
1 April 2024
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)
{3,613)
(9221
(195)
(152 008)
(178,138)
3,613
922
195
43,581
140.241
31,814
55,818
161,641
39,321
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
26,702
101,992
55,818
24

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Flnancial Ststements (conllnued)
Year ended 31 March 2025
19. Analysls of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
225.050
85,136
(10,573)
299,613
225,050
124.457
(10.573)
338,934
39,321
39,321
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors 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
25

Brampton and Beyond Community Trust
Company Limited by Guarantee
Management Information
Year ended 31 March 2025
The followlng pages do not forni part of the financlal statements.
26

Brampton and Beyond Community Trust
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2025
2025
2024
Income and endowments
Donatlons and legacles
Donations
Carlisle City Council
Power to Change
Other Small Grants
Awards for All
Cumbria Community Foundation
1,225
25,400
1.481
133,827
1,204
21.400
90,165
427
933
162,866
113,196
Other trading activitles
Fundraising events
Centre
735
154,618
1,060
107,833
155,353
108.893
Investment income
Bank Interest receivable
1,829
1,767
Total Income
320,048
223.856
Expenditure
Expenditure on charitable activities
Purchases
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
133,788
124,068
4.296
1,935
4,185
26,291
10.516
6.338
50
18,385
5,654
70,119
572
903
3.658
21,436
11,988
7,199
29
56.723
5,214
915
335,506
178,756
Total expendlture
335,506
178,756
Net lexpendlture)Ilncome
(15.458)
45,100
27

Brampton and Beyond Community Trust
Company Limited by Guarantee
Notes to the Detsiled Statement of Financial Activities
Year ended 31 March 2025
2025
2024
Expenditure on charitable activities
Centre
Activities undertaken directly
Direct charitable activity 1 purchases
Wageslsalaries
Employer's NIC
Pension costs
Rates & water
Light & heat
Repairs & maintenance
Insurance
Mini Bus expenses
Events and Other office costs
Depreciation
Interest on bank loans and overdrafts
133,788
124,068
4,296
1,935
4.185
26,291
10,516
6.338
50
18,385
5,654
70,119
572
903
3,658
21,436
11,988
7,199
29
56,723
5,214
915
335,506
178,756
Expenditure on charitable activities
335,506
178,756
28