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2024-03-30-accounts

Charity registration number 1142278

Company registration number 07650599 (England and Wales)

THE LAURIE BREWIS TRUST

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

THE LAURIE BREWIS TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr WM Borgia Mr S Bowditch Mr W H Parkin Mr A L Parrini (Chairman) Mr C Tyson Mr T H Brown Mr A Shekell 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 & Co. Sterling House Wavell Drive Rosehill Carlisle CA1 2SA Bankers Cumberland Building Society 2 English Street Longtown Carlisle CA6 5SD

THE LAURIE BREWIS TRUST

CONTENTS

Page
Trustees' report 1 - 8
Statement of trustees' responsibilities 9
Independent auditor's report 10 - 12
Statement of financial activities 13
Statement of financial position 14
Statement of cash flows 15
Notes to the financial statements 16 - 29

THE LAURIE BREWIS TRUST

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: 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)" (effective 1 January 2019).

Objectives and activities

The Laurie Brewis Trust has had a good year despite difficult economic conditions. Our member numbers have stabilised and we have completed our first full year cycle of activities and educational programs.

The main priorities for 23/24 were to:

In shaping our objectives for the year and planning our activities the Trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. LBT relies on income from fees and charges to cover its operating costs. LBT does not rely on grant funding or donations, but actively seeks grant funding to allow us to expand the scope and range of our work. This is particularly important for those groups that cannot access statutory funding to pay for services and activities. Affordability and access are important to us and is reflected in our approach to pricing and fund raising.

LBT's Core Aims and Values

The Laurie Brewis Trust aims to provide support, education and opportunities for people who have a disability or who may be socially excluded .

We will work in partnership with the local authority, social enterprises and other agencies with values that are aligned with those of the Trust to deliver our objectives.

The following values underpin everything we do:

The strategies employed to achieve the charity's aims and objectives are to:

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

THE LAURIE BREWIS TRUST

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Trust Activities

http://www.heathlandscumbria.org/ https://www.facebook.com/Heathlands.Cumbria https://heathlandslbt.home.blog/

Heathlands

Heathlands is a community, led by our members, to promote and enable the personal development and wellbeing of every person who attends. We aim to support individuals to make positive decisions about their lives and overcome any issues that may hold them back.

This is achieved by supporting them to engage in or accessing a range of activities and opportunities. These could be educational, training , moving towards employment, personal development, social and leisure. The aim is to have an impact on our members' personal lives, improving such areas as self-esteem, confidence or health and wellbeing. By working with a diverse range of groups, partners and communities, one of the project’s aims is to promote social inclusion and create new opportunities. To achieve this Heathlands aims to create:

Heathlands Bubbles and Activities

Heathlands members are assigned to one of 4 bubbles, which means they have a regular group of peers of between 5 or 6 in the smallest bubble to 20 in the largest. Each bubble has its own character with a display area to show off their work and make the space their own. Within each bubble the following activity are always available:

Arts and Crafts, IT, Heathands at home sessions, Games and Gaming, group projects, Morning meet up & Lunchtime live every day online

In each bubble members decide which activities, both group and individually, projects and events they want to take part in. As well as the in Bubble activities members can choose to join any of the other activities shown on the sample weekly activity programme. This could be decided on the day or committing to a long program such as a course or project. We offer a range of accredited and non-accredited courses delivered in partnership with Cumbria County Councils' Community Learning and Skills. In addition we can offer these activities, depending on season or members choices:

use of digital media (including photography, film and animation), gaming, sport and fitness activity performing arts, music, photography and drama, social groups and gardening.

THE LAURIE BREWIS TRUST

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Our facilities

LBT's Heathlands site is a vital asset. Based on a campus model with a range of buildings in a semi-rural location surrounded by woodland and fields. There are extensive gardens, woodland walks and seating areas. The site also includes polytunnels, a large chicken pen and a small paddock. We're proud to host Heathlands Community Gardens, with gardeners from the local community and Carlisle Beekeepers association to share our site. In return for sharing our site these groups help tend Heathlands grounds and help maintain the site.

Heathlands has versatile indoor spaces offering cosy quiet areas, bustling group environments, specialised learning areas, including a kitchen equipped to professional standards and a digital media suite. Heathlands offers the highest degree of dignity with contemporary, bespoke personal care facilities, including two fully equipped changing rooms. The whole site is covered by Wifi and each bubble is linked digitally by a fibre optic network. Each bubble has its own drink making facilities, toilets, and fridges. The bubbles are stocked with all the equipment and material to support our daily offered activities with additional more specialist equipment such as sport equipment, music equipment or sewing machines. Each area has a large screen computer system to allow groups to join in the H@H online activities.

Heathlands is open from 09.00 to 15.00 Monday to Friday excluding public holidays.

Heathlands Digital

Heathlands digital is a new area of work that brings together the more traditional element of our IT facilities with the increasing developments in our digital media output either as the trust or via Heathands at Home. The increased focus on this area reflects the demographic and interest changes of our members, many of whom are much more digital literate and regular digital users than previous generations.

Heathlands @ Home

Heathlands at Home is an online service that both supports people who are isolated, excluded or have limited access to daytime support services, and it also provides complementary activities for Heathlands site based services. This service arose in response to our beneficiaries isolation due to Covid-19, but has since proven itself to be a valuable part of the services we offer to our community. We provide a schedule of online activities, tutorials and group socials, accessible through our social media outlets.

http://www.heathlandscumbria.org/heathlands-at-home.html https://www.facebook.com/Heathlands.Cumbria

LBT Projects

Innovative & Inclusive Community Projects http://www.heathlandscumbria.org/lbt-projects.html https://www.facebook.com/bettertogetherlbt

LBT Projects was created to provide new and innovative ways of providing activity and support to hard-to-reach and vulnerable groups in the community, particularly for those who do not qualify or cannot access statutory funding or services. LBT Projects aims to create safe spaces in the community where people can access different activities and support, helping to further LBT’s aims to help promote community inclusion and reduce social isolation. Currently projects are running in Carlisle and Brampton these include Better Together, Friendly Boccia League, and Moving Up.

THE LAURIE BREWIS TRUST

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Heathlands People

The Heathlands Team comprises paid staff, dedicated volunteers and students on placement who share Heathlands' values and work together as a team to deliver the charity's objectives.

Trustees

The Charity's Trustees are drawn from a wide variety of backgrounds, including education, accountancy, armed forces and social care. We also have both service user and family carer representation on the board of Trustees. Their input is essential to the development of the charity.

Employees

The Trust’s staff team is made up of 32 people covering all roles. Our workforce is very stable with less than 5% annual staff turnover. We recruit people who have skills and experience which reflect the aspirations and needs of Heathlands' members. We also have a number of staff who have held senior managerial roles or have experience in different sectors; they bring a valuable strength and depth of experience to the charity.

Volunteers

Following the covid restrictions we have seen a slow increase in the number of volunteers on site. Heathlands normally benefits from the efforts of a wide range of volunteers, including school pupils on work experience, people on probation, retired people and others looking for a worthwhile pastime. Volunteers offer support to Heathlands' members by engaging with a wide range of activities at Heathlands and in the local area.

Where a volunteer is seeking long term employment in the adult social care sector Heathlands offers training to allow them to achieve the Care Certificate - which is vital for anyone working in adult social care. Heathlands Care Academy offers a sixmonth volunteering programme leading to the Care Certificate - the award required for work in social care. Typical students are people who are long term unemployed or who have experienced social exclusion or life affecting situations. This has included young people who are considered NEETs or care leavers, those struggling with addictions or recovering from a mental health/personal crisis. The Care Academy provides training in partnership with Mencap and supports people to find employment in adult social care or similar work.

Students on placement

Heathlands has restarted supporting the professional development of Health and Social Care students, student Nurses, Occupational Therapists and Police Officers by offering placement opportunities. We plan to continue to build on this engagement with schools, the University, Cumbria Constabulary and Carlisle College.

Achievements and performance

Heathlands Members

Our members have had another busy year. This has included the completion of a full year of educational courses, the annual construction and presentation of a quilt to the Quilters Guild exhibition at NEC in Birmingham and more work with Nature England on the Finglandrigg project from last year. This resulted in an art exhibition on site and at Tullie House museum and gallery.

We ran two public events following the success of the first one last year following lockdown. In the summer we focused on the environment which included the official opening of our solar panel array (see below) and a new sensory wildlife garden and seating area. This was constructed and planted through the spring. We held a Christmas Craft Fayre raising money for Eden Valley Hospice. We sold craft items made by the various craft groups. Both events feature stalls and activities from our partners as well.

In February we had a first for Heathlands and possibly for Carlisle we took part in a live pop/rock music gig at The Brickyard which is a live music venue well-known in Carlisle. We believe we were the first disability group to perform there and worked with the venue to help overcome various accessibility issues. This performance was performed by Members who have been part of the new music course and was well received with an enthusiastic audience. It was part of the event called Access all Areas, run by local young bands, it helped raise £1600 for Eden Valley Hospice.

THE LAURIE BREWIS TRUST

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Heathlands Site

As a result of the work with Nature England we were given some funding to look at improving some of the environmental aspects of the site. With the addition to a number of other little funds and our first attempts at crowdfunding we successfully raised over 8,000 pounds which allowed us to start work and complete a sensory wildlife garden area with accessible planting beds and seating. We also had enough money left over to start working on improving the wildlife pond in the grounds.

We installed the final elements of our planned solar array to reduce our fossil fuel consumption. This had started the previous February unfortunately due to supply issues with the panels this was not completed until September and went operational in October. This delay meant that we missed the peak production time of the summer for this financial year.

The other big development being worked on was funding to remodel the old farmhouse into a new facility focusing around independent living and assistive technology. Having received planning permission earlier in the year we were able to submit a number of funding bids. This included a successful application to the Wolfson Foundation for £85,000 and the initial stages of a social investment loan from the Francis C Scott Trust. We also successfully got through the first stage of another large capital funder the Jules Thorn Trust. However over Christmas we became aware of a planning application for a large scale industrial waste to energy project nearby along with rumours of a second one involving processing of tyres and/or plastic. These were obviously of great concern to the Trust as some of the technology was very new and there were a lot of unknowns about the impact this would have both in terms of psychological and visual impact on our members as they would be visible from our site but also in terms of emissions from the processes. This included air emissions and noise along with an increase in HGV traffic in an area already quite congested. After much deliberation by the management team and Trustees it was decided to pause work on this project while we assessed the impact of these new developments. This was communicated to the funders who were very willing to pause the funding and completely understood our concerns. These were centred around whether developments would affect our operations on site in the long term as potentially they could impact on our USP which is a quiet safe semi rural site with lots of outdoor space. The board of trustees agreed that the situation would be reviewed as more information was sought and the situation became clearer and any decisions to restart the project would be held off until 2024 in the autumn.

Community and Digital

Our community outreach program Better Together continues to grow and develop over this year with new groups starting and some older groups finishing but consistently providing 8 to 12 weekly activities regularly working with around 150 participants. The ongoing challenge of finding funding to support this has been a large element of work for the team. In the autumn the project leader, who had done so much to build this program, decided to leave therefore this gave us an opportunity to start looking at how we might reorganise this strand of work with potentially new leadership

Alongside this Heathland's Digital continues its work with members with increasing levels of member led content production and involvement. The digital team have also been exploring and applying for funding to create what we are calling Heathland's Hubs. The idea here is to provide a hybrid of online and in-person day services that move around rural locations. This is using the learning and experience gained from the pandemic and our work in the community via better together. The aim of Heathlands Hubs is to provide services for those who are eligible for local authority funding/social care provision but cannot access it through either lack of local provision or issues related to rural isolation such as transport. This has been highlighted as a priority area for the new Cumberland authority.

After reviewing the situation it made sense that the community and digital strands were combined into one area of work therefore the roles in running both areas were combined to one position alongside a new coordinator position. This new combined area of work with its own team would start work in the new financial year it would continue to develop and find funding for the Better Together outreach work as well as looking at setting up and developing Heathland's Hubs.

THE LAURIE BREWIS TRUST

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Financial review

This has been a difficult and challenging financial year for the Trust. A combination of rising wages and inflation-driven cost rises have meant that the Trust was unable to make a surplus this year. This was not unexpected as we knew that with the start of a new framework contract we would not get an uplift in contract prices this year as was the case in previous years. This meant that the already agreed wage rise for this year would not be partially covered by an increase in social services payment income as is normal. Added to this we knew that the fixed energy tariff that we'd been on for a number of years was due to end in October, this would lead to a doubling of our electricity prices. This was partly the reason that we were investing in solar panels to offset this price increase through reducing consumption and exporting excess to generate a small income. However due to delivery issues this was not in place in time to affect this year financially. Inflationary pressures on costs were also evident this year and as a result we've had to take a more proactive approach to sourcing ordering materials in order to reduce these costs. This approach takes time to show in the day-to-day finances of the trust. Despite difficult financial conditions we were able to fundraise to cover our non-social services funded activities and limit the operational loss to around £6,000. With an expected contract price uplift in the coming year and the benefits of the Solar array and cost saving measures put in place we expect to see a return to a break even/surplus position. We have only had to use a small amount of our reserves to mainly fund capital developments or repairs on site this year and it is hoped that next year we will be able to replace those from our income.

Investment approach

The Trustees, having regard to the liquidity requirements of operating the LBT, have kept available funds in an interest-bearing deposit account and seek to achieve a rate of deposit which matches or exceeds inflation as measured by the retail prices index. To improve the rate of return on investments, the charity is now receiving professional financial advice.

Reserves policy

The charity has accumulated substantial reserves;

LBT has a policy of holding a contingency reserve in the event of sudden loss of income or closure. We also maintain a Contingency Fund for unexpected costs related to the site and buildings. See Risk management section below.

Structure, governance and management

The Laurie Brewis Trust is a company limited by guarantee governed by its Memorandum and Articles of Association dated 27 May 2011. It is registered as a charity with the Charity Commission.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr WM Borgia

Mr S Bowditch

Mr W H Parkin Mr A L Parrini (Chairman) Mr C Tyson Mr T H Brown Mr A Shekell Mr A Harrington (Treasurer) Ms M Gibson

As set out in the Articles of Association the chair of the Trustees is elected by the members of the Board of Trustees. All members are circulated with invitations to nominate Trustees prior to the AGM advising them of the retiring Trustees and requesting nominations for the AGM. When considering co-opting Trustees, the Board has regard to the requirement for any specialist skills needed.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

THE LAURIE BREWIS TRUST

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Organisation

The board of Trustees administers the charity. The Board meets every 2-3 months.

An Operational Director is appointed by the Trustees to manage the day-to-day operations of the charity. To facilitate effective operations, the Operational Director has delegated authority, within terms of delegation approved by the Trustees, for operational matters including finance, employment and business development, related parties and co-operation with other organisations.

Key management personnel

The board of the Laurie Brewis Trust delegates considerable responsibility for running the day to day management and services of the trust to 1 Trustees, who is an employee of the trust, Mr W M Borgia who is the Operational director (CEO). In addition Mrs E Farquarson (Business Administration) took on the role and responsibilities of company secretary and board minutes keeper therefore attends board meetings in a non Trustee role. Also Mr W H Parkin remains a trustee but is now employed as a support worker with no management responsibilities.

Trustees of the board consider their remuneration annually, in their absence, in line with trust policy.

Pay policy for staff

The pay of all staff is reviewed annually and normally increased in-line with any inflationary uplift within our contracts with CCC and the NHS. The Trustees and management team have committed to the lowest hourly rate of pay being at or in excess of the Living Wage Foundation's recommendations.

Trustee induction and training

New Trustees undergo an orientation day to brief them on: their legal obligations under charity and company law, the Charity Commission guidance on public benefit, and inform them of the content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan and recent financial performance of the charity. During the induction day they meet key employees and other Trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Risk management

The Trustees have a risk management strategy which comprises:

This work has identified that financial sustainability is the major financial risk for the charity. A key element in the management of financial risk is a regular review of available liquid funds to settle debts as they fall due, regular liaison with the bank, and active management of trade debtors and creditors balances to ensure sufficient working capital by the Trust. Attention has also been focused on non-financial risks arising from such things as fire, health and safety.

The board of the Laurie Brewis Trust has determined to maintain its policy of holding a reserve of at least £190,000 to cover the risk of costs, such as redundancy, associated with the risk of a dramatic fall in income should it fail to secure future council contracts. Due to the age of some buildings on the heathlands farm there is a reserved of at least £100,000 in reserve for major repairs and renewals. This is in response to our obligations under our lease of the site.

Auditor

In accordance with the company's articles, a resolution proposing that Saint & Co. be reappointed as auditor of the company will be put at a General Meeting.

THE LAURIE BREWIS TRUST

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

The trustees' report was approved by the Board of Trustees.

Mr WM Borgia

11 December 2024

THE LAURIE BREWIS TRUST

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2024

The trustees, who are also the directors of The Laurie Brewis Trust for the purpose of company law, are responsible for preparing the Trustees' and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

THE LAURIE BREWIS TRUST

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF THE LAURIE BREWIS TRUST

Opinion

We have audited the financial statements of The Laurie Brewis Trust (the ‘charity’) for the year ended 31 March 2024 which comprise the statement of financial activities, the statement of financial position, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

THE LAURIE BREWIS TRUST

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF THE LAURIE BREWIS TRUST

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

THE LAURIE BREWIS TRUST

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF THE LAURIE BREWIS TRUST

Saint & Co. Chartered Accountants Statutory Auditor

18 December 2024 Sterling House Wavell Drive Rosehill Carlisle CA1 2SA

Saint & Co. is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

THE LAURIE BREWIS TRUST

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income and endowments from:
Donations and legacies
3
12,811
35,080
Charitable activities
4
639,025
-
Investments
5
12,741
-
Other income
6
432
-
Total income
665,009
35,080
Expenditure on:
Charitable activities
7
709,536
34,649
Total expenditure
709,536
34,649
Net income/(expenditure) and
movement in funds
(44,527)
431
Reconciliation of funds:
Fund balances at 1 April 2023
753,578
29,114
Fund balances at 31 March 2024
709,051
29,545		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
47,891
12,122
79,097
639,025
605,504
-
12,741
4,581
-
432
-
-
700,089
622,207
79,097
744,185
601,289
51,905
744,185
601,289
51,905
(44,096)
20,918
27,192
782,692
732,660
1,922
738,596
753,578
29,114		 Total
2023
£
91,219
605,504
4,581
-
701,304
653,194
653,194
48,110
734,582
782,692

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE LAURIE BREWIS TRUST

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2024

Notes
Fixed assets
Tangible assets
13
Investments
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within one year
16
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
19
Unrestricted funds
20		 2024
£
76,458
38,170
114,628
(46,197)		 £
404,982
265,183
670,165
68,431
738,596
29,545
709,051
738,596		 2023
£
34,801
86,558
121,359
(25,570)		 £
359,671
327,232
686,903
95,789
782,692
29,114
753,578
782,692

The notes on pages 16 to 29 form part of these financial statements.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024, although an audit has been carried out under section 144 of the Charities Act 2011.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 11 December 2024

Mr WM Borgia

Company registration number 07650599 (England and Wales)

THE LAURIE BREWIS TRUST

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2024

2024 2023
Notes £ £ £ £
Cash flows from operating activities
Cash (absorbed by)/generated from operations (39,881) 80,738
Investing activities
Purchase of tangible fixed assets (83,797) (34,087)
Proceeds from disposal of tangible fixed assets 500 -
Purchase of investments - (33,921)
Proceeds from disposal of investments 62,049 -
Investment income received 12,741 4,581
Net cash used in investing activities (8,507) (63,427)
Net cash used in financing activities - -
Net (decrease)/increase in cash and cash equivalents (48,388) 17,311
Cash and cash equivalents at beginning of year 86,558 69,247
Cash and cash equivalents at end of year 38,170 86,558

THE LAURIE BREWIS TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

Charity information

The Laurie Brewis Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is Heathlands Farm, Harker Road Ends, Carlisle, CA6 4HN.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: 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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the entity.

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.

The trust meets the definition of a public benefit entity under FRS102.

Value added tax

The charity is not VAT registered, therefore all items are stated as VAT inclusive where applicable.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

There are no material uncertainties about the charity's ability to continue.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

THE LAURIE BREWIS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Assets under construction No Depreciation
Long leasehold property improvements 10-15 year straight line
Office Equipment 20% reducing balance
Equipment 20% reducing balance
Motor vehicles 20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

THE LAURIE BREWIS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

THE LAURIE BREWIS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
3,044
-
Grants
9,767
35,080
12,811
35,080
Grants
Other
9,767
35,080
9,767
35,080		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
3,044
5,716
-
44,847
6,406
79,097
47,891
12,122
79,097
44,847
6,406
79,097
44,847
6,406
79,097		 Total
2023
£
5,716
85,503
91,219
85,503
85,503

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Charitable activities
Sale of goods 620 368
Services provided under contract - 2,538
Performance related grants 9,629 7,623
Other income 628,776 594,975
639,025 605,504

THE LAURIE BREWIS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

5 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Other income 12,741 4,581

6 Other income

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Net gain on disposal of tangible fixed assets 233 -
Other income 199 -
432 -

THE LAURIE BREWIS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

7 Expenditure on charitable activities

Day Care Day Care
Opportunities Opportunities
2024 2023
£ £
Direct costs
Staff costs 542,644 474,237
Depreciation and impairment 38,220 37,782
Rent and Rates 53,632 44,883
Repairs and maintenance 17,225 20,134
Motor Vehicle expenses 8,598 9,442
Printing, postage and telephone 10,796 11,203
Professional fees 6,256 1,533
Staff costs 14,184 12,972
Sundry expenses 6,653 2,023
Art material 12,076 9,848
Project expenses 23,751 20,250
734,035 644,307
Share of support and governance costs (see note 8)
Governance 10,150 8,887
744,185 653,194
Analysis by fund
Unrestricted funds 709,536 601,289
Restricted funds 34,649 51,905
744,185 653,194
Support costs allocated to activities
2024 2023
£ £
Governance costs 10,150 8,887
Analysed between:
Day Care Opportunities 10,150 8,887

8 Support costs allocated to activities

THE LAURIE BREWIS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

8
Support costs allocated to activities
Governance costs comprise:
Audit fees
Accountancy
Investment management fees
9
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
Profit on disposal of tangible fixed assets		 (Continued)
2024
2023
£
£
4,962
4,725
4,522
3,502
666
660
10,150
8,887
2024
2023
£
£
4,962
4,725
38,220
37,782
(233)
-		 (Continued)
2024
2023
£
£
4,962
4,725
4,522
3,502
666
660
10,150
8,887
2024
2023
£
£
4,962
4,725
38,220
37,782
(233)
-
8,887
2023
£
4,725
37,782
-

10 Trustees

Trustees only receive remuneration in respect of services they provide and not in respect of their services as trustees. Two trustees received remuneration during the year because they were employed by the Trust as senior management. The value of trustees' remuneration whilst in office for the year was the following: Mr W H Parkin: £6,786 (2023 - £7,070)

Mr W M Borgia: £46,019 (2023 - £44,083)

The amount of employer's pension contributions paid on behalf of these employees in the year was: Mr W H Parkin £271 (2023 - £444)

Mr W M Borgia: £3,653 (2023 - £3,527)

The Trustees are reimbursed for costs relating to their employment, as opposed to costs relating to their role as Trustee. No travel expenses were reimbursed to trustees in the year (2023: £nil).

The legal authority under which the trustees can be paid is that they are employed by the Charitable Company or enter into a contract for the supply of goods or services to the Charitable Company, other than for acting as a Trustee.

11 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
32 30

THE LAURIE BREWIS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

11
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2024
2023
£
£
492,516
434,399
30,685
23,368
19,443
16,470
542,644
474,237		 (Continued)
2024
2023
£
£
492,516
434,399
30,685
23,368
19,443
16,470
542,644
474,237
474,237

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2024 2023
£ £
Aggregate compensation 75,207 72,505

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

THE LAURIE BREWIS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

13 Tangible fixed assets

Assets under
construction
Long leasehold
property
improvements
Office
Equipment
Equipment Motor vehicles
£
£
£
£
£
Cost
At 1 April 2023
27,542
346,251
27,239
59,582
36,115
Additions
58,065
15,401
4,757
5,574
-
Disposals
-
-
-
(1,277)
-
Transfer to held for sale
(85,607)
85,607
-
-
-
At 31 March 2024
-
447,259
31,996
63,879
36,115
Depreciation and impairment
At 1 April 2023
-
64,227
15,701
36,329
20,800
Depreciation charged in the
year
-
26,193
3,255
5,709
3,063
Eliminated in respect of
disposals
-
-
-
(1,010)
-
At 31 March 2024
-
90,420
18,956
41,028
23,863
Carrying amount
At 31 March 2024
-
356,839
13,040
22,851
12,252
At 31 March 2023
27,542
282,023
11,538
23,253
15,315		 Total
£
496,729
83,797
(1,277)
-
579,249
137,057
38,220
(1,010)
174,267
404,982
359,671

14 Fixed asset investments

Other Portfolio
£
Cost or valuation
At 1 April 2023 327,232
Disposals (62,049)
At 31 March 2024 265,183
Carrying amount
At 31 March 2024 265,183
At 31 March 2023 327,232

THE LAURIE BREWIS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

15 Debtors

Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
16
Creditors: amounts falling due within one year
Notes
Deferred income
17
Trade creditors
Accruals
17
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2023
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2024		 2024
2023
£
£
14,808
21,432
61,650
13,369
76,458
34,801
2024
2023
£
£
29,544
-
7,359
17,399
9,294
8,171
46,197
25,570
2024
2023
£
£
29,544
-
2024
2023
£
£
29,544
-
-
28,269
-
(28,269)
29,544
-
29,544
-

THE LAURIE BREWIS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

18 Retirement benefit schemes
2024 2023
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 19,443 16,470

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

19 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2023 Incoming Resources TransfersGains and losses TransfersGains and losses At 31 March
resources expended 2024
£ £ £ £ £ £
National Lottery -
Better Together - 18,561 (772) - - 17,789
Cumbria
Community
Foundation -
Better together 2,883 6,919 (6,919) - - 2,883
Moving on Up
(CCF) 2,863 - (2,863) - - -
Hadfield
Charitable Trust - 1,600 (727) - - 873
Postcode Lottery
Better Together 14,553 - (14,553) - - -
Big Lottery Back
Together 5,688 - (5,688) - - -
CCC - Men in the
community 3,127 - (3,127) - - -
Garfield Weston
Foundation -
Better Together
Project - 6,000 - - - 6,000
Bruce Wake
Charitable Trust -
Boccia Group - 2,000 - - - 2,000
29,114 35,080 (34,649) - - 29,545

THE LAURIE BREWIS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

(Continued)

19 Restricted funds (Continued)
Previous year: At 1 April 2022 Incoming Resources TransfersGains and losses At 31 March
resources expended 2023
£ £ £ £ £ £
National Lottery
Better Together - 13,000 (13,000) - - -
CCC Active
Cumbria 89 5,460 (5,549) - - -
Moving on Up
(CCF) - 15,268 (12,405) - - 2,863
Power to Change
Renewal Fund 1,627 - (1,627) - - -
Virgin Media O2
Together Fund 206 - (206) - - -
CCF Better
Together - 6,919 (4,036) - - 2,883
Postcode Lottery
Better Together - 24,948 (10,395) - - 14,553
Big Lottery Back
Together - 9,750 (4,062) - - 5,688
CCC - Men in the
community - 3,752 (625) - - 3,127
1,922 79,097 (51,905) - - 29,114

20 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2023 Incoming Resources Transfers At 31 March
resources expended 2024
£ £ £ £ £
Site Development Fund 18,000 - (15,401) (2,599) -
Repairs and Renewals Reserve 100,000 - - - 100,000
Contingency Reserve 190,000 - - - 190,000
General funds 445,578 665,009 (694,135) 2,599 419,051
753,578 665,009 (709,536) - 709,051

THE LAURIE BREWIS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

20 Unrestricted funds (Continued)
Previous year: At 1 April 2022 Incoming Resources Transfers At 31 March
resources expended 2023
£ £ £ £ £
Site Development Fund 18,000 - - - 18,000
Repairs and Renewals Reserve 100,000 - - - 100,000
Contingency Reserve 190,000 - - - 190,000
General funds 424,660 622,207 (601,289) - 445,578
732,660 622,207 (601,289) - 753,578

21 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Tangible assets
404,982
-
Investments
265,183
-
Current assets/(liabilities)
38,886
29,545
709,051
29,545
Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 31 March 2023:
Tangible assets
359,671
-
Investments
327,232
-
Current assets/(liabilities)
66,675
29,114
753,578
29,114		 Total
2024
£
404,982
265,183
68,431
738,596
Total
2023
£
359,671
327,232
95,789
782,692

During the year ended 31 March 2022 a transfer took place between the Site Development Fund and General Funds in relation to money spent developing the site.

The contingency reserve of £190,000 is held to cover the risk of costs, such as redundancy, associated with the risk of a dramatic fall in income.

The Site Development Reserve is no longer required and the balance of £2,599 is transferred to General funds.

The Repairs and Renewals Reserve of £100,000 has been set up for the Heathlands Site and should allow the charity to carry out any obligations under their lease of the site.

THE LAURIE BREWIS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

22 Operating lease commitments

Lessee

Operating lease payments recognised as an expense in the year totalled £24,091 (2023: £21,996).

At the reporting end date the charity had outstanding commitments for future minimum lease payments under noncancellable operating leases, which fall due as follows:

Within one year
Between two and five years
23
Capital commitments
Amounts contracted for but not provided in the financial statements:
Acquisition of property, plant and equipment		 2024
£
24,026
5,021
29,047
2024
£
2024
£
-		 2023
£
22,158
16,687
38,845
2023
£
2023
£
37,457

At the year end, The Laurie Brewis Trust was not committed to a further spend (2023- £37,457) for completion of a solar panel project.

24 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

25 Analysis of changes in net funds

The charity had no material debt during the year.