| Trustees | Mr WM Borgia | Mr WM Borgia | Mr WM Borgia | ||||
|---|---|---|---|---|---|---|---|
| Mr S Bowditch | |||||||
| Mr W H Parkin | |||||||
| Mr A L Parrini | (Chairman) | ||||||
| Mr CTyson | |||||||
| Mr T H Brown | |||||||
| Mr A Shekell | (Appointed | 14December | |||||
| 2022) | |||||||
| Mr A Harrington | (Treasurer) | ||||||
| Ms M Gibson | |||||||
| Charity number | 1142278 | ||||||
| Company | number | 07650599 | |||||
| Registered | office | Heathlands | Farm | ||||
| Harker Road | Ends | ||||||
| Carlisle | |||||||
| CA6 4HN | |||||||
| Auditor | Saint R Co. | ||||||
| Sterling House | |||||||
| Wavell Drive |
|||||||
| Rosehill | |||||||
| Carlisle | |||||||
| CA1 2SA | |||||||
| Bankers | Cumberland | Building Society | |||||
| 2 English Street | |||||||
| Longtown | |||||||
| Carlisle | |||||||
| CA6 SSD |
| Page | |||
|---|---|---|---|
| Trustees' | report | ||
| Independent auditor's |
report | ||
| Statement | offinancial | activities | 14 |
| Statement | offinancial | position | |
| Statement | ofcash flows | 17 | |
| Notes to | the financial | statements | 18-32 |
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |||
|---|---|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||||
| 2023 | 2023 | 2023 | 2022 | 2022 | 2022 | |||
| Notes | f | f | f | f | ||||
| Income from: | ||||||||
| Donations and |
legacies | 3 | 12,122 | 79,097 | 91,219 | 58,692 | 104,987 | 163,679 |
| Charitable activities |
4 | 605,504 | 605,504 | 436,780 | 436,780 | |||
| Investments | 5 | 4,581 | 4,581 | 1,944 | 1,944 | |||
| Totalincome | 622,207 | 79,097 | 701,304 | 497,416 | 104,987 | 602,403 | ||
| Charitable activities |
6 | 601,289 | 51,905 | 653,194 | 510,655 | 103,154 | 613,809 | |
| Net income/(expenditure) | for | |||||||
| the year/ | ||||||||
| Net movement | in funds | 20,918 | 27,192 | 48,110 | (13,239) | 1,833 | (11,406) | |
| Fund balances | at 1April | 2022 | 732,660 | 1,922 | 734,582 | 745,899 | 89 | 745,988 |
| Fund balances | at 31March | |||||||
| 2023 | 753,578 | 29,114 | 782 692 | 732,660 | 1,922 | 734,582 |
| 2023 | 2022 | |||||||
|---|---|---|---|---|---|---|---|---|
| Notes | E | f | ||||||
| Fixed assets | ||||||||
| Tangible assets | 12 | 359,671 | 363,367 | |||||
| investments | 13 | 327,232 | 293,311 | |||||
| 686,903 | 656,678 | |||||||
| Current assets | ||||||||
| Debtors | 14 | 34,801 | 55,241 | |||||
| Cash at bank and | in | hand | 86,558 | 69,247 | ||||
| 121,359 | 124,488 | |||||||
| Creditors: amounts | falling due within one | |||||||
| year | 15 | (25,570) | (18,315) | |||||
| Net current assets | 95,789 | 106,173 | ||||||
| Total assets less current | liabilities | 782,692 | 762,851 | |||||
| Deferred income | (28,269) | |||||||
| Income funds | ||||||||
| Restricted funds | 18 | 29,114 | 1,922 | |||||
| Unrestricted funds |
||||||||
| Designated funds |
19 | 308,000 | 308,000 | |||||
| General unrestricted | funds | 445,578 | 424,660 | |||||
| 753,578 | 732,660 | |||||||
| 782,692 | 734,582 |
| Assets under construction | Assets under construction | No Depreciation | |
|---|---|---|---|
| Long leasehold | property | improvements | 10-15year straight line |
| Office Equipment | 20% reducing balance |
||
| Equipment | 20% reducing balance |
||
| Motor vehicles | 20% reducing balance |
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| Total Funds | Total Funds | |||
|---|---|---|---|---|
| 2023 | 2022 | |||
| f | ||||
| Uniform | Sales | 368 | 37 | |
| Training/ | Consulting | Income | 2,538 | 10,164 |
| LBTProject Income | 7,623 | 1,801 | ||
| Member | Income | 594,975 | 424,778 | |
| 605,504 | 436,780 |
| Unrestricted | Unrestricted |
|---|---|
| funds | funds |
| 2023 | 2022 |
| f | f |
| 4,581 | 1,944 |
| Day Care | Day Care | ||
|---|---|---|---|
| Opportunities Opportunities |
|||
| 2023 | 2022 | ||
| f | f | ||
| Staff costs | 474,237 | 430,442 | |
| Depreciation and impairment |
37,782 | 39,273 | |
| Rent and Rates | 44,883 | 42,597 | |
| Repairs and maintenance | 20,134 | 32,990 | |
| Motor Vehicle expenses | 9,442 | 11,832 | |
| Printing, postage and |
telephone | 11,203 | 8,894 |
| Professional fees |
1,533 | 6,575 | |
| Staff costs | 12,972 | 5,626 | |
| Sundry Expenses |
2,023 | 2,927 | |
| Catering expenses | 4,718 | ||
| Art Materials | 9,848 | 1,653 | |
| Project expenses | 20,250 | 12,433 | |
| Grant expenditure | 5,333 | ||
| 644,307 | 605,293 | ||
| Share ofgovernance | costs (see note 7) | 8,887 | 8,516 |
| 653,194 | 613,809 | ||
| Analysis by fund |
|||
| Unrestricted funds |
601,289 | 510,655 | |
| Restricted funds | 51,905 | 103,154 | |
| 653,194 | 613,809 |
| Support c | osts | |||||
|---|---|---|---|---|---|---|
| Support costs | Governance | 2023 | 2022 | |||
| costs | ||||||
| Audit fees | 4,725 | 4,725 | 4,500 | |||
| Accountancy | 3,502 | 3,502 | 3,190 | |||
| Investment | Management | Fees | 660 | 660 | 826 | |
| 8,887 | 8,887 | 8,516 | ||||
| Analysed | between | |||||
| Charitable | activities | 8,887 | 8,887 | 8,516 |
| Employment costs |
2023 | 2022 |
|---|---|---|
| f | f | |
| Wages and salaries | 434,399 | 393,786 |
| Social security costs | 23,368 | 19,648 |
| Other pension costs | 16,470 | 17,008 |
| 474,237 | 430,442 |
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| Amounts falling due within one year: |
Amounts falling due within one year: |
|---|---|
| Trade debtors | |
| Prepayments | and accrued income |
| Trade creditors | |
|---|---|
| Accruals and deferred |
income |
| 2023 | 2022 |
|---|---|
| f | f |
| 21,432 | 17,022 |
| 13,369 | 38,219 |
| 34,801 | 55,241 |
| 2023 | 2022 |
| f | f |
| 17,399 | 5,868 |
| 8,171 | 12,447 |
| 25,570 | 18,315 |
| 2023 | 2022 |
| f | f |
| 28,269 |
| Movement | in | Movement | in | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| funds | funds | ||||||||||||
| Balance at | Incoming | Balance at | Incoming | Balance at | |||||||||
| 1April 2021 | resources | 1April 2022 | resources | 31March 2023 | |||||||||
| f | f | ||||||||||||
| Site Development | Fund | 190,000 | 18,000 | 18,000 | |||||||||
| Repairs | and | Renewals | Reserve | 18,000 | 100,000 | 100,000 | |||||||
| Contingency | Reserve | 100,000 | 190,000 | 190,000 | |||||||||
| 308,000 | 308,000 | 308,000 | |||||||||||
| 20 | Analysis | of | net assets | between | funds | ||||||||
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||||||||
| funds | funds | funds | funds | ||||||||||
| 2023 | 2023 | 2023 | 2022 | 2022 | 2022 | ||||||||
| f | f | f | f | f | |||||||||
| Fund balances at | 31 | ||||||||||||
| March 2023 are | |||||||||||||
| represented | by: | ||||||||||||
| Tangible assets | 359,671 | 359,671 | 363,367 | 363,367 | |||||||||
| Investments | 327,232 | 327,232 | 293,311 | 293,311 | |||||||||
| Current | assets/(liabilities) | 66,675 | 29,114 | 95,789 | 104,251 | 1,922 | 106,173 | ||||||
| Provisions | and deferred | ||||||||||||
| income | (28,269) | (28,269) | |||||||||||
| 753,578 | 29,114 | 782,692 | 732,660 | 1,922 | 734,582 |
| 2023 | 2022 | ||||||
|---|---|---|---|---|---|---|---|
| f | f | ||||||
| Within one | year | 22,158 | 21,614 | ||||
| Between two and five years | 16,687 | 9,316 | |||||
| 38,845 | 30,930 | ||||||
| 23 | Capital commitments | 2023 | 2022 | ||||
| f | f | ||||||
| At 31March | 2023the | charity had capital commitments | as follows: | ||||
| Contracted | for but not | provided | in the financial statements: | ||||
| Acquisition | of property, | plant and equipment | 37,457 | 17,892 |