Charity Registration Number: 1168614
Lifeline Community Action Financial Statements For the Year Ending
31 March 2022
JANE ASCROFT ACCOUNTANCY LIMITED
Chartered accountants Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT
Lifeline Community Action
Financial Statements
Year Ended 31 March 2022
| Page | |
|---|---|
| Trustees' Annual Report | 1 |
| Independent Examiner's Report to the Trustees | 6 |
| Statement of Financial Activities | 7 |
| Statement of Financial Position | 8 |
| Notes to the Financial Statements | 9 |
| The Following Pages Do Not Form Part of the Financial Statements | |
| Detailed Statement of Financial Activities | 18 |
Lifeline Community Action
Trustees' Annual Report
Year Ended 31 March 2022
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.
Objectives and Activities
Purposes and Aims
Lifeline Community Action is a charity that operates from the heart of Newton Aycliffe but provides a service across County Durham & Darlington. We primarily have supported the poorest and most disadvantaged individuals and families at a time when their need is greatest.
We seek to understand the difficulties that our communities face, such as losing a job, depression and anxiety, long term unemployment, unmanageable debt, losing a family home and the breakdown of relationships.
We provide support to strengthen families through personal development and training to develop skills which will help them achieve their goals.
We operate with a Christian Ethos but we provide a service to anyone regardless of their faith or if they have no faith at all. Our services are offered impartially, confidentially and free and we do not discriminate
Ensuring our work delivers our aims
We seek the views and opinion of our service users to establish whether we are meeting their needs and our aims. We use this data to make changes to our provision whilst not loosing sight of our aims and principles.
The focus of our work
We aim to ensure that every individual or family has the basic essentials needed to stay warm, have a clean comfortable bed, the ability to cook and serve a meal, keep themselves and their homes clean. The charity therefore provides bedding, towels, crockery, kitchen utensils, pots and pans, washing powder and cleaning materials and small electrical appliances including small heaters.
We also provide baby clothing, nappies, milk, bottles and sterilisers, changing mats, scrips and cots, bedding, pushchairs, sanitary protection and night ware and safety equipment such as stair gates, socket covers etc.
We provide basic cleaning care packs to help prevent the spread of Covid 19 and to combat hygiene poverty. These include toiletries, washing powder/liquid, soap, cleaning spray and hand sanitisers.
In 2021 we opened our Community Hub which houses our activity sessions to combat isolation, social deprivation and bring people back together again. At the same time we started to run activity sessions from St Clare’s Church Hall, these included a tea dance, armchair aerobics, children’s dance classes and fitness class. All of our activities are free of charge to allow those in the most financially disadvantaged household to take part and improve mental & physical health and general wellbeing.
How our activities deliver public benefit
We work with approximately 50 referral partners across County Durham including Council Covid Support Hub, Schools, Care Homes, Social Workers, Health Visitors, Housing Workers, Midwifes, Police, Food Banks and other charities and organisations supporting the disadvantaged. Both partner organisations and the public themselves can refer for help. The support is usually tailored to the family and packages include items specifically needed by them.
1
Lifeline Community Action
Trustees' Annual Report (continued)
Year Ended 31 March 2022
Achievements and Performance
From April 21 to March 22 the charity supported 8826 people (5143 adults and 3683 children) across County Durham. Our target with the Community Fund was to support 3000 people in year two of our grant but we have been able to support 5826 more people than we expected. 1301 activity places have been filled since they began on the 8th June 2021. Over 90% of all service users who responded to our survey told us that their mental health had improved. Feedback received from service users and referral partners indicated that then support we gave helped people escape domestic violence, prevent use of high interest lenders or loan sharks, improve mental & physical health and allow babies and children to have a more positive start in life.
Financial Review
During the year ending 31st March 2022 the charity received income totalling £99,697 (2021 - £154,264) and incurred expenditure totalling £99,221 (2021 - £94,749). This led to a surplus of £476 (2021 - £59,515) of which £14,805 was on unrestricted funds.
Principal Funding Sources
Funding received in this financial year was from The National Lottery Community Fund, Award For All, Karbon Homes, Livin, Great Aycliffe & Middridge AAP, 4 Together AAP, County Durham Community Foundation and Garfield Weston.
Reserves Policy
The Trustees intend to estimate 3 months running costs and when possible ring fence £25,000 as designated unrestricted reserves. The reserves are needed to meet the working operational requirements of the charity and wind it down if it was necessary. At 31st March 2022 reserves totalled £46,332.
2
Year Ended 31 March 2022
Lifeline Community Action
Trustees' Annual Report (continued)
Plans for Future Periods
The charity plans to continue in its growth and development in the next year. An extension on the lease on the Community Hub will be sought to provide some security. This will allow us to continue to operate the Giveaway Corner and activities in the town centre. A town centre location has resulted in a significant amount of footfall and thus allowed the charity to increase the level of donations received. The location has also increased our ability to engagement with the community.
The current 3 year Lottery Community Fund grant will end in Feb 2023 and steps will be taken to discuss and apply for a further 3 years funding. An outcome of this application should be received by the end of 2022. As this grant covers the majority of core costs, being awarded a further 3 year is integral to the charities business plan at this point in the charities development.
Further engagement with the community will help the Trustee Board understand the needs of the community as the charity continues to see itself as a reactionary charity as well as the source of consistent support via its aid packages. The charity will continue to seek funding to cover the cost of aid and running costs that are not covered by the Community Fund Grant as these grants are essential to the work we do. In the longer term the charity will begin to look at how it can become sustainable, particularly in relation to its core costs, exploration of a trading arm to the charity and the opening of a Northern base are all part of the long term strategic direction.
3
Year Ended 31 March 2022
Lifeline Community Action
Trustees' Annual Report (continued)
Structure, Governance and Management
Governing Document
The organisation is a Charitable Incorporated Organisation established under a Constitution which established the objects and powers of the organisation.
Recruitment and Appointment of Management Committee
The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.
All members of the Trustee Board give their time voluntarily and received no benefits from the charity.
The Trustee Board seeks to ensure that the needs of our service users are considered and the Board is representative of the community it serves. The Trustee Board was made up of four Trustees, two of whom have either resigned or informed the Board of their intention to resign in the near future. Therefore, steps have already been taken to enhance the potential pool of trustees the charity has looking at what skills and experience they would bring to the board. LCA are searching for people who would be willing to become Trustees and use their own experience to assist the charity.
Trustee Induction and Training
Trustee Induction is covered fully in the office manual. Trustees are expected to read all the recommended information suggested in the induction materials and provided by the Charity Commission (links given in induction material).
Risk Management
The Trustee Board has set up a system to review the major risks to which the charity is exposed. A risk register will be established which will be updated at least annually. Where appropriate, systems or procedures will be established to mitigate the risks the charity faces. The outcome of this assessment will be included in our Business Plan.
Procedures are in place to ensure compliance with health and safety of staff, volunteers, service users and visitors. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.
Organisational Structure
In the last 12 months the charity was overseen by the Service & Personell Manager who reported to the 5 Trustees. The charity also contract with the Business Coordinator who managed all of the funding applications, reporting & funder statistical monitoring. The Coordinator also drafts and reviews all governance documents, policies and procedures and submits them to the Trustees. The Coordinator is contracted on a self-employed contract for services.
The charity also contracts with a book keeper who manages the charities finances, calculates salaries and apportions all spending in conjunction with the Manager and Coordinator. The Book Keeper reports quaterly management Accounts to the Treasurer who in turn reports to the Trustees. The charity employs two other paid staff who are responsible for administration and stock control/ distribution.
Almost all volunteers were isolating (on the shielding list produced by the Government and NHS) and therefore not working during this year, a small team of temporary volunteers were recruited to support the paid staff team carry out the charities activities. All volunteers report to the Manager
4
Lifeline Community Action
Trustees' Annual Report (continued)
Year Ended 31 March 2022
Reference and Administrative Details
Registered charity name Lifeline Community Action Charity registration number 1168614 Principal office St Clare's Church St Cuthbert's Way Newton Aycliffe County Durham DL5 5NT The Trustees Mr A White (Chair) Mr P Hawkins Mr D Southerton Resigned Jan 22 Mrs J Donald (Treasurer) Ms M Ridley Ms S Scotchbrook Independent Examiner Jane Ascroft FCA MA (Cantab) Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT
The trustees' annual report was approved on 1[ST] November 2022 . and signed on behalf of the board of trustees by:
Mr A White (Chair) Trustee
5
Lifeline Community Action
Independent Examiner's Report to the Trustees of Lifeline Community Action
Year Ended 31 March 2022
I report to the trustees on my examination of the financial statements of Lifeline Community Action ('the charity') for the year ended 31 March 2022.
Responsibilities and Basis of Report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
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.
Jane Ascroft FCA MA (Cantab) Independent Examiner
Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT
6
Lifeline Community Action
Statement of Financial Activities
Year Ended 31 March 2022
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 8,645 | 91,052 | 99,697 | 154,264 |
| ─────── | ──────── | ──────── | ───────── | ||
| Total income | 8,645 | 91,052 | 99,697 | 154,264 | |
| ═══════ | ════════ | ════════ | ═════════ | ||
| Expenditure | |||||
| Expenditure on charitable activities | 5,6 | 4,062 | 95,159 | 99,221 | 94,749 |
| ─────── | ──────── | ──────── | ───────── | ||
| Total expenditure | 4,062 | 95,159 | 99,221 | 94,749 | |
| ═══════ | ════════ | ════════ | ═════════ | ||
| ─────── | ──────── | ──────── | ───────── | ||
| Net income | 4,583 | (4,107) | 476 | 59,515 | |
| ═══════ | ════════ | ════════ | ═════════ | ||
| Transfers between funds | 10,222 | (10,222) | – | – | |
| ──────── | ──────── | ──────── | ───────── | ||
| Net movement in funds | 14,805 | (14,329) | 476 | 59,515 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 31,527 | 65,699 | 97,226 | 37,711 | |
| ──────── | ──────── | ──────── | ───────── | ||
| Total funds carried forward | 46,332 | 51,370 | 97,702 | 97,226 | |
| ════════ | ════════ | ════════ | ═════════ |
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 9 to 16 form part of these financial statements.
7
Lifeline Community Action
Statement of Financial Position
31 March 2022
| 2022 | 2021 | ||
|---|---|---|---|
| Note | £ | £ | |
| Current Assets | |||
| Debtors | 11 | – | 10,000 |
| Cash at bank and in hand | 98,805 | 87,976 | |
| ──────── | ──────── | ||
| 98,805 | 97,976 | ||
| Creditors: amounts falling due within one year | 12 | 1,103 | 750 |
| ──────── | ──────── | ||
| Net Current Assets | 97,702 | 97,226 | |
| ──────── | ──────── | ||
| Total Assets Less Current Liabilities | 97,702 | 97,226 | |
| ──────── | ──────── | ||
| Net Assets | 97,702 | 97,226 | |
| ════════ | ════════ | ||
| Funds of the Charity | |||
| Restricted funds | 51,370 | 65,699 | |
| Unrestricted funds | 46,332 | 31,527 | |
| ──────── | ──────── | ||
| Total charity funds | 14 | 97,702 | 97,226 |
| ════════ | ════════ |
These financial statements were approved by the board of trustees and authorised for issue on . ...................... , and are signed on behalf of the board by:
Mrs J Donald (Treasurer) Trustee
8
Lifeline Community Action
The notes on pages 9 to 16 form part of these financial statements.
9
Lifeline Community Action
Notes to the Financial Statements
Year Ended 31 March 2022
1. General Information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is The Acorn Unit, St Clare's Church, St Cuthbert's Way, Newton Aycliffe, County Durham, DL5 5NT.
2. Statement of Compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going Concern
There are no material uncertainties about the charity's ability to continue.
Judgements and Key Sources of Estimation Uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The trustees consider that there are no significant estimates or judgements affecting these financial statements.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds 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 two sub-classes: restricted income funds or endowment funds.
Income
All income is 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:
10
Notes to the Financial Statements (continued)
Lifeline Community Action
Year Ended 31 March 2022
3. Accounting Policies (continued)
Income (continued)
- 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.
Expenditure
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 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 related 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 activity are allocated directly to that activity. Shared costs are apprortioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial Instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Defined Contribution Plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the 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 service, 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.
11
Notes to the Financial Statements (continued)
Lifeline Community Action
Year Ended 31 March 2022
Trade Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.
Cash at Bank and in Hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Trade Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
Taxation
The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
4. Donations and Legacies
| Donations and Legacies | |||
|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 7,145 | – | 7,145 |
| Woodham Church | 1,500 | – | 1,500 |
| Grants | |||
| County Durham Community Foundation | – | 8,533 | 8,533 |
| Livin Housing Ltd | – | (10,000) | (10,000) |
| Community Fund | – | 55,896 | 55,896 |
| GAMP | – | 18,936 | 18,936 |
| Awards For All | – | 9,980 | 9,980 |
| Karbon Housing | – | 2,700 | 2,700 |
| 4 Together | – | 5,007 | 5,007 |
| ─────── | ──────── | ──────── | |
| 8,645 | 91,052 | 99,697 | |
| ═══════ | ════════ | ════════ |
12
Lifeline Community Action
Notes to the Financial Statements (continued)
Year Ended 31 March 2022
| 4. | Donations and Legacies(continued) | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2021 | ||
| £ | £ | £ | ||
| Donations | ||||
| Donations | 593 | – | 593 | |
| Grants | ||||
| County Durham Community Foundation | – | 12,907 | 12,907 | |
| Livin Housing Ltd | – | 25,000 | 25,000 | |
| Community Fund | – | 89,578 | 89,578 | |
| GAMP | – | 5,736 | 5,736 | |
| Awards For All | – | 8,700 | 8,700 | |
| Karbon Housing | – | 4,350 | 4,350 | |
| Garfield Weston | 5,000 | – | 5,000 | |
| Other smaller grants | 2,400 | – | 2,400 | |
| ─────── | ───────── | ───────── | ||
| 7,993 | 146,271 | 154,264 | ||
| ═══════ | ═════════ | ═════════ | ||
| 5. | Expenditure on Charitable Activities by Fund Type | |||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2022 | ||
| £ | £ | £ | ||
| Expenditure on charitable activities (see page 17) | 4,062 | 95,159 | 99,221 | |
| ═══════ | ════════ | ════════ | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2021 | ||
| £ | £ | £ | ||
| Expenditure on charitable activities (see page 17) | 3,887 | 90,862 | 94,749 | |
| ═══════ | ════════ | ════════ | ||
| 6. | Expenditure on Charitable Activities by Activity Type | |||
| Activities | ||||
| undertaken | Total funds | Total fund | ||
| directly | 2022 | 2021 | ||
| £ | £ | £ | ||
| Expenditure on charitable activities (see page 17) | 99,221 | 99,221 | 94,749 | |
| ════════ | ════════ | ════════ | ||
| 7. | Independent Examination Fees | |||
| 2022 | 2021 | |||
| £ | £ | |||
| Fees payable to the independent examiner for: | ||||
| Independent examination of the financial statements | 600 | 600 | ||
| ════ | ════ |
13
Notes to the Financial Statements (continued)
Lifeline Community Action
Year Ended 31 March 2022
8. Staff Costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 45,987 | 39,639 |
| Employer contributions to pension plans | 807 | – |
| ──────── | ──────── | |
| 46,794 | 39,639 | |
| ════════ | ════════ |
The average head count of employees during the year was 3 (2021: 3). The average number of full-time equivalent employees during the year is analysed as follows:
| 2022 | 2021 | |
|---|---|---|
| No. | No. | |
| Number of staff | 3 | 3 |
| ════ | ════ |
No employee received employee benefits of more than £60,000 during the year (2021: Nil).
9. Trustee Remuneration and Expenses
Trustees have received neither remuneration nor expenses in the current or previous year.
10. Transfers Between Funds
During the year £10,222 was transferred from restricted to unrestricted funds which represented contributions to core costs from projects.
11. Debtors
| Debtors | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Accrued income | – | 10,000 |
| ════ | ════════ | |
| Creditors: amounts falling due within one year | ||
| 2022 | 2021 | |
| £ | £ | |
| Accruals and deferred income | 600 | 600 |
| Social security and other taxes | 345 | – |
| Pension creditor | 158 | – |
| Other creditors | – | 150 |
| ─────── | ──── | |
| 1,103 | 750 | |
| ═══════ | ════ |
12. Creditors: amounts falling due within one year
13. 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 £807 (2021: £Nil).
14
Lifeline Community Action
Notes to the Financial Statements (continued)
Year Ended 31 March 2022
14. Analysis of Charitable Funds
Unrestricted funds
| Unrestricted funds | ||||||
|---|---|---|---|---|---|---|
| At | At | 31 March | ||||
| 1 April 2021 | Income | Expenditure | Transfers | 2022 | ||
| £ | £ | £ | £ | £ | ||
| General funds | 31,527 | 8,645 | (4,062) | 10,222 | 46,332 | |
| ════════ | ═══════ | ═══════ | ════════ | ════════ | ||
| At | At | 31 March | ||||
| 1 April 2020 | Income | Expenditure | Transfers | 2021 | ||
| £ | £ | £ | £ | £ | ||
| General funds | 891 | 7,993 | (3,887) | 26,530 | 31,527 | |
| ════ | ═══════ | ═══════ | ════════ | ════════ | ||
| Restricted funds | ||||||
| At | At 31 March | |||||
| 1 April 2021 | Income | Expenditure | Transfers | 2022 | ||
| £ | £ | £ | £ | £ | ||
| Community Fund | 27,835 | 55,896 | (52,548) | (4,800) | 26,383 | |
| Livin HH | 4,523 | – | (3,523) | (1,000) | – | |
| CDCF Covid | – | 5,000 | (3,306) | – | 1,694 | |
| CDCF Job Club | 3,500 | – | – | (2,880) | 620 | |
| Awards For All | 6,783 | – | (6,769) | (14) | – |
15
Lifeline Community Action
Notes to the Financial Statements (continued)
Year Ended 31 March 2022
14. Analysis of Charitable Funds (continued)
| Analysis of Charitable F | unds(continued) | ||||
|---|---|---|---|---|---|
| GAMP Covid Recovery | 151 | 9,638 | (6,677) | (151) | 2,961 |
| Karbon Homes 2 | – | 2,700 | (2,311) | (389) | – |
| CDCF Stanley fund | 2,907 | – | (2,918) | 11 | – |
| Livin 3 | 20,000 | (10,000) | (8,877) | (412) | 711 |
| 4 Together | – | 5,007 | (2,519) | – | 2,488 |
| Awards For All 2 | – | 9,980 | (2,144) | – | 7,836 |
| CDCF Poverty Hurts | – | 1,000 | (1,013) | 13 | – |
| CDCF Volunteer | |||||
| Support | – | 2,533 | (1,433) | – | 1,100 |
| GAMP 4 | – | 9,298 | (1,121) | (600) | 7,577 |
| ──────── | ──────── | ──────── | ──────── | ──────── | |
| 65,699 | 91,052 | (95,159) | (10,222) | 51,370 | |
| ════════ | ════════ | ════════ | ════════ | ════════ | |
| At | At 31 March | ||||
| 1 April 2020 | Income | Expenditure | Transfers | 2021 | |
| £ | £ | £ | £ | £ | |
| Community Fund | 26,306 | 61,329 | (37,743) | (21,117) | 28,775 |
| CDCF Children's | |||||
| Blessings | 1,500 | – | (996) | (504) | – |
| Livin HH | 1,514 | 5,000 | (478) | (1,513) | 4,523 |
| Livin CB | 3,000 | – | (2,061) | (939) | – |
| CDCF Covid | – | 5,000 | (4,985) | (15) | – |
| CDCF Covid 2 | – | 5,000 | (4,293) | (707) | – |
| CDCF Job Club | 3,500 | – | – | – | 3,500 |
| CDCF WW | 1,000 | – | (1,028) | 28 | – |
| Awards For All | – | 8,700 | (1,917) | – | 6,783 |
| GAMP Covid Response | – | 2,740 | (2,732) | (8) | – |
| GAMP Covid Recovery | – | 2,996 | (2,471) | (374) | 151 |
| Karbon Homes | – | 3,000 | (2,103) | (897) | – |
| Karbon Homes 2 | – | 1,350 | (866) | (484) | – |
| Community Fund | – | 28,249 | (29,189) | – | (940) |
| CDCF Stanley fund | – | 2,907 | – | – | 2,907 |
| Livin 3 | – | 20,000 | – | – | 20,000 |
| ──────── | ───────── | ──────── | ──────── | ──────── | |
| 36,820 | 146,271 | (90,862) | (26,530) | 65,699 | |
| ════════ | ═════════ | ════════ | ════════ | ════════ |
The restricted funds all relate to projects currently underway which operate over different financial years. The funding which will continue into 2022/2023 are Community Fund, CDCF Covid, CDCF Job Club, Awards for All 2, GAMP Covid Recovery, GAMP 4, Livin 3, 4 Together and CDCF Volunteer Support.
16
Lifeline Community Action
Notes to the Financial Statements (continued)
Year Ended 31 March 2022
15. Analysis of Net Assets Between Funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Current assets | 47,435 | 51,370 | 98,805 |
| Creditors less than 1 year | (1,103) | – | (1,103) |
| ──────── | ──────── | ──────── | |
| Net assets | 46,332 | 51,370 | 97,702 |
| ════════ | ════════ | ════════ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Current assets | 32,277 | 65,699 | 97,976 |
| Creditors less than 1 year | (750) | – | (750) |
| ──────── | ──────── | ──────── | |
| Net assets | 31,527 | 65,699 | 97,226 |
| ════════ | ════════ | ════════ |
17
Lifeline Community Action
Management Information
Year Ended 31 March 2022
The Following Pages Do Not Form Part of the Financial Statements.
18
Lifeline Community Action
Detailed Statement of Financial Activities
Year Ended 31 March 2022
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations | 7,145 | 593 |
| Woodham Church | 1,500 | – |
| County Durham Community Foundation | 8,533 | 12,907 |
| Livin Housing Ltd | (10,000) | 25,000 |
| Community Fund | 55,896 | 89,578 |
| GAMP | 18,936 | 5,736 |
| Awards For All | 9,980 | 8,700 |
| Karbon Housing | 2,700 | 4,350 |
| Garfield Weston | – | 5,000 |
| 4 Together | 5,007 | – |
| Other smaller grants | – | 2,400 |
| ──────── | ───────── | |
| 99,697 | 154,264 | |
| ──────── | ───────── | |
| ──────── | ───────── | |
| Total income | 99,697 | 154,264 |
| ════════ | ═════════ | |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Wages | 45,987 | 39,639 |
| Pension costs | 807 | – |
| Room hire | 3,842 | 3,600 |
| Insurance | 3,376 | 585 |
| Travel costs | 524 | 920 |
| Legal & professional fees | 10,159 | 14,374 |
| Telephone | 959 | 779 |
| Office costs | 5,147 | 5,237 |
| Beneficiary costs | 27,831 | 29,374 |
| Other costs | 589 | 241 |
| ──────── | ──────── | |
| Total expenditure | 99,221 | 94,749 |
| ════════ | ════════ | |
| ──────── | ──────── | |
| Net income | 476 | 59,515 |
| ════════ | ════════ |
19