**Charity Registration Number: 1168614**
**Lifeline Community Action Financial Statements For the Year Ending**
**31 March 2023**
## **JANE ASCROFT ACCOUNTANCY LIMITED**
Chartered accountants Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XP
## **Lifeline Community Action**
## **Financial Statements**
## **Year Ended 31 March 2023**
||**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 2023**
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2023.
## **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, domestic violence, long term unemployment, unmanageable debt, losing a family home, breakdown of relationships, social isolation and more recently the number of 'working poor' due to the current economic crisis.
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 losing 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 provide hygiene packs to food banks and other charities and teenage toiletry packs to schools.
We also provide baby clothing, nappies, milk, bottles and sterilisers, changing mats, cribs and cots, bedding, pushchairs, sanitary protection and night ware and safety equipment such as stair gates, socket covers etc.
We provide activity session which reduce social isolation and improve physical and mental health.
**1**
## **Lifeline Community Action**
## **Trustees' Annual Report** _**(continued)**_
## **Year Ended 31 March 2023**
These have included a knit and natter session, craft class, social dance, armchair exercise class and a boot camp exercise class. All have been well used and feedback demonstrates the positive difference made to those who were feeling socially isolated or wanted to improve their mental and physical health & wellbeing.
In 2021 we opened our Community Hub from where we run our School Uniform Recycling Scheme, Seasonal Giveaways and Giveaway Corner, where goods donated to us that cant be used in our packs are made available to the public free of charge to encourage recycling and prevent goods going to landfill.
## **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.
## **Achievements and Performance**
From April 2022 to the end of March 2023 the charity supported 14,548 people across our projects, this is due to the fantastic support we have received from funders. In February 2023 we were awarded a further 3 years funding from the National Lottery who were impressed by our progress and outcomes.
In the financial year 2022/2023 our data revealed the main reasons or contributing factors for our service user’s need for support was loss of employment or reduction of income, ever increasing costs of food and utilities as a result of the current economic crisis and unmanageable debt. Currently, steep rises in costs are plunging more and more people into poverty and the number of people seeking support continues to grow.
Over 89% 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 the 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. We have also worked with local schools to help deal with hygiene poverty by supplying packs containing teenage toiletry items
## **Financial Review**
During the year ending 31st March 2023 the charity received income totaling £170,511 (2022 - £99,697) and incurred expenditure totaling £121,998 (2022 - £99,221). This led to a surplus of £48,513 (2022 - £476) of which £21,578 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, Believe Housing, Livin, Great Aycliffe & Middridge AAP, 4 Together AAP, County Durham Community Foundation (Small Grant, Volunteer Support Fund, Great Aycliffe Fund, EDF Windfarm Community Benefit Fund, Poverty Hurts & Warm Spaces), Woodham Christian Centre and Garfield Weston.
## **Investment Policy**
Any funds not required for day to day running of the charity are placed in a higher interest deposit account
## **Reserves Policy**
T _he Trustees intend to estimate 6 months running costs and ring fence £50,000 as_ designated unrestricted reserves. As the charity has grown and provides support to a large range of referral partners the trustees felt that it would take up to six months to wind the charity down if ever necessary. £67,910.
**2**
## **Lifeline Community Action**
**Trustees' Annual Report** _**(continued)**_
## **Year Ended 31 March 2023**
## **Plans for Future Periods**
The charity plans to continue in its growth and development in the next year. An extension on the lease is pending but has been agreed which should provide some security. This will allow us to continue to operate the Giveaway Corner and other projects from our hub. A town centre location has resulted in a significant amount of footfall and thus allowed the charity to increase the level of donations received to increase our reserves. The location has also increased our ability to engage with the community on a regular basis.
The charity has been awarded a further 3-year Lottery Community Fund grant starting in Feb 2023 and the award of this grant gives the charity the opportunity to build relationships with other funder and begin to plan for the future when a further 3-year grant is unlikely in 2026. This grant covers the majority of core costs, so being awarded a further 3 year was integral to the charities business plan at this point in the charities development. In the longer term the charity must 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.
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 opening other community hubs in other areas running similar projects and schemes to the one in Newton Aycliffe to generate a further increase in donations to help cover core costs and potential to open a Northern base are part of the long term strategic direction.
**3**
**Year Ended 31 March 2023**
## **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 Trustees of the CIO are charity trustees for the purposes of charity law and under the company's constitution are known as members of the Management Committee. Under the requirements of the constitution 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 is made up of five Trustees. LCA would like to enhance the skills and experience of the board and so 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 & Human Resources 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 financial processes are carried out by the Service & HR manager supported by a member of the Jane Ascroft Accountancy team on an ad-hoc basis. The Service & HR manager reports quarterly management accounts to the Treasurer who in turn reports to the Trustees. The charity employs three other paid staff who are responsible for administration and stock control/ distribution and running the Community Hub. The charity has a small team of volunteers and the charity continues to look to increase this number. All volunteers ultimately report to the Manager
**4**
## **Lifeline Community Action**
**Trustees' Annual Report** _**(continued)**_
## **Year Ended 31 March 2023**
## **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**
Mrs A White (Chair) Mr P Hawkins 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 8XP
The trustees' annual report was approved on 26[th] July 2023 and signed on behalf of the board of trustees by:
Mrs A White (Chair) Trustee
**5**
## **Lifeline Community Action**
## **Independent Examiner's Report to the Trustees of Lifeline Community Action**
## **Year Ended 31 March 2023**
I report to the trustees on my examination of the financial statements of Lifeline Community Action ('the charity') for the year ended 31 March 2023.
## **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:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the financial statements do not accord with those records; or
3. 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 8XP
**6**
## **Lifeline Community Action**
## **Statement of Financial Activities**
## **Year Ended 31 March 2023**
||||**2023**||2022|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Donations and legacies|**4**|23,118|147,393|170,511|99,697|
|||────────|─────────|─────────|────────|
|**Total income**||23,118|147,393|170,511|99,697|
|||════════|═════════|═════════|════════|
|**Expenditure**||||||
|Expenditure on charitable activities|**5,6**|7,390|114,608|121,998|99,221|
|||────────|─────────|─────────|────────|
|**Total expenditure**||7,390|114,608|121,998|99,221|
|||════════|═════════|═════════|════════|
|||────────|─────────|─────────|────────|
|**Net income**||15,728|32,785|48,513|476|
|||════════|═════════|═════════|════════|
|Transfers between funds||5,850|(5,850)|–|–|
|||────────|─────────|─────────|────────|
|**Net movement in funds**||21,578|26,935|48,513|476|
|**Reconciliation of funds**||||||
|Total funds brought forward||46,332|51,370|97,702|97,226|
|||────────|─────────|─────────|────────|
|**Total funds carried forward**||67,910|78,305|146,215|97,702|
|||════════|═════════|═════════|════════|
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 2023**
|**31 March 2023**||||
|---|---|---|---|
|||**2023**|2022|
||**Note**|**£**|£|
|**Current Assets**||||
|Cash at bank and in hand||147,026|98,805|
|**Creditors: amounts falling due within one year**|**11**|811|1,103|
|||─────────|────────|
|**Net Current Assets**||146,215|97,702|
|||─────────|────────|
|**Total Assets Less Current Liabilities**||146,215|97,702|
|||─────────|────────|
|**Net Assets**||146,215|97,702|
|||═════════|════════|
|**Funds of the Charity**||||
|Restricted funds||78,305|51,370|
|Unrestricted funds||67,910|46,332|
|||─────────|────────|
|**Total charity funds**|**13**|146,215|97,702|
|||═════════|════════|
These financial statements were approved by the board of trustees and authorised for issue on 26[th] July 2023 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 2023**
## **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 committment.
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**
## **Lifeline Community Action**
**Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2023**
**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 2023**
## **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.
**12**
## **Lifeline Community Action**
## **Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2023**
## **4. Donations and Legacies**
|**4.**|**Donations and Legacies**||||
|---|---|---|---|---|
|||Unrestricted|Restricted|**Total Funds**|
|||Funds|Funds|**2023**|
|||£|£|**£**|
||**Donations**||||
||Donations|23,118|–|23,118|
||Woodham Church|–|–|–|
||**Grants**||||
||County Durham Community Foundation|–|23,790|23,790|
||Livin Housing Ltd|–|10,000|10,000|
||National Lottery|–|37,796|37,796|
||Community Fund|–|28,163|28,163|
||GAMP|–|25,644|25,644|
||Karbon Housing|–|3,000|3,000|
||Garfield Weston|–|15,000|15,000|
||Believe housing|–|4,000|4,000|
|||────────|─────────|─────────|
|||23,118|147,393|170,511|
|||════════|═════════|═════════|
|||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|
|||═══════|════════|════════|
|**5.**|**Expenditure on Charitable Activities by Fund Type**||||
|||Unrestricted|Restricted|**Total Funds**|
|||Funds|Funds|**2023**|
|||£|£|**£**|
||Expenditure on charitable activities (see page 18)|7,390|114,608|121,998|
|||═══════|═════════|═════════|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2022|
|||£|£|£|
||Expenditure on charitable activities (see page 18)|4,062|95,159|99,221|
|||═══════|════════|════════|
**13**
## **Lifeline Community Action**
**Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2023**
## **6. Expenditure on Charitable Activities by Activity Type**
|||Activities|||
|---|---|---|---|---|
|||undertaken|**Total funds**|Total fund|
|||directly|**2023**|2022|
|||£|**£**|£|
||Expenditure on charitable activities (see page 18)|121,998|121,998|99,221|
|||═════════|═════════|════════|
|**7.**|**Independent Examination Fees**||||
||||**2023**|2022|
||||**£**|£|
||Fees payable to the independent examiner for:||||
||Independent examination of the financial statements||600|600|
||||════|════|
|**8.**|**Staff Costs**||||
||The total staff costs and employee benefits for the reporting period are||analysed as follows:||
||||**2023**|**2022**|
||||**£**|**£**|
||Wages and salaries||50,194|45,987|
||Employer contributions to pension plans||834|807|
||||────────|────────|
||||51,028|46,794|
||||════════|════════|
|Wages and salaries
50,194
Employer contributions to pension plans
834
────────
51,028
════════|Wages and salaries
50,194
Employer contributions to pension plans
834
────────
51,028
════════|45,987
807
────────
46,794
════════|
|---|---|---|
|The average head count of employees during the year was 4 (2022: 3). The average||number of|
|full-time equivalent employees during the year is analysed as follows:|||
||**2023**|2022|
||**No.**|No.|
|Number of staff|4|3|
||════|════|
No employee received employee benefits of more than £60,000 during the year (2022: 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 £5,850 was transferred from restricted to unrestricted funds which represented contributions to core costs from projects.
## **11. Creditors: amounts falling due within one year**
||**2023**|2022|
|---|---|---|
||**£**|£|
|Accruals and deferred income|600|600|
|Social security and other taxes|211|345|
|Pension creditor|–|158|
||────|───────|
||811|1,103|
||════|═══════|
**14**
## **Lifeline Community Action**
**Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2023**
## **12. 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 £834 (2022: £807).
## **13. Analysis of Charitable Funds**
## **Unrestricted funds**
|**Unrestricted funds**||||||
|---|---|---|---|---|---|
||At||||**At 31 March**|
||1 April 2022|Income|Expenditure|Transfers|**2023**|
||£|£|£|£|£|
|General funds|46,332|23,118|(7,390)|5,850|67,910|
||════════|════════|═══════|═══════|════════|
||At||||At 31 March|
||1 April 2021|Income|Expenditure|Transfers|2022|
||£|£|£|£|£|
|General funds|31,527|8,645|(4,062)|10,222|46,332|
||════════|═══════|═══════|════════|════════|
|**Restricted funds**||||||
||At||||**At 31 March**|
||1 April 2022|Income|Expenditure|Transfers|**2023**|
||£|£|£|£|£|
|Community Fund|26,383|28,163|(51,682)|(2,864)|
–|
|CDCF Covid|1,694|–|(1,684)|(10)|
–|
|CDCF Job Club|620|–|–|(620)|
–|
|Awards For All|7,836|–|(6,958)|(878)|
–|
|GAMP Covid Recovery|2,961|–|(2,961)|–|–|
|Livin 3|711|–|(696)|(15)|
–|
|4 Together|2,488|–|(2,468)|(20)|
–|
|CDCF Volunteer||||||
|Support|1,100|–|(320)|–|780|
|GAMP 4|7,577|–|(7,496)|(81)|
–|
|Believe Housing|–|4,000|(1,945)|–|2,055|
|CDCF - Aycliffe Fund|–|2,000|(1,636)|–|364|
|CDCF - Community||||||
|Support|–|5,333|(3,338)|–|1,995|
|CDCF - EDF|–|3,500|(1,129)|–|2,371|
|CDCF - Warm Hub|–|1,000|(785)|(215)|
–|
|CDCF - Poverty Hurts|–|2,000|(2,053)|53|–|
**15**
## **Lifeline Community Action**
## **Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2023**
|**13.**|**Analysis of Charitable Funds****_(continued)_**|**Analysis of Charitable Funds****_(continued)_**|||||
|---|---|---|---|---|---|---|
||Karbon 3|–|3,000|(1,995)|(1,005)|–|
||Livin 4|–|10,000|(9,805)|(195)|–|
||GAMP - Community Hub|–|14,942|(3,727)|–|11,215|
||CDCF - Poverty Hurts||||||
||Large Grant|–|9,957|(433)|–|9,524|
||GAMP 5|–|10,702|(2,704)|–|7,998|
||Garfield Weston 2022|–|15,000|(9,273)|–|5,727|
||National Lottery -||||||
||Reaching Communities|–|37,796|(1,520)|–|36,276|
|||────────|─────────|─────────|───────|────────|
|||51,370|147,393|(114,608)|(5,850)|78,305|
|||════════|═════════|═════════|═══════|════════|
|||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)|–|
||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|
|||════════|════════|════════|════════|════════|
**16**
## **Lifeline Community Action**
## **Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2023**
## **13. Analysis of Charitable Funds** _**(continued)**_
The restricted funds all relate to projects currently underway which operate over different financial years. The funding which will continue into 2023/2024 are Community Fund, CDCF Volunteer Support Grant, CDCF Poverty Hurts (Large Grant), Awards for All, GAMP Community Hub, GAMP Aid & Activities, CDCF EDF, CDCF General grant, Believe, Livin, CDCF Great Aycliffe Fund and Garfield Weston Foundation.
## **14. Analysis of Net Assets Between Funds**
||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2023**|
||£|£|**£**|
|Current assets|68,721|78,305|147,026|
|Creditors less than 1 year|(811)|–|(811)|
||────────|────────|─────────|
|**Net assets**|67,910|78,305|146,215|
||════════|════════|═════════|
||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|
||════════|════════|════════|
**17**
**Lifeline Community Action**
**Year Ended 31 March 2023**
## **Management Information**
**The Following Pages Do Not Form Part of the Financial Statements.**
**18**
## **Lifeline Community Action**
## **Detailed Statement of Financial Activities**
## **Year Ended 31 March 2023**
|**Year Ended 31 March 2023**|||
|---|---|---|
||**2023**|2022|
||**£**|£|
|**Income and endowments**|||
|**Donations and legacies**|||
|Donations|23,118|7,145|
|Woodham Church|–|1,500|
|County Durham Community Foundation|23,790|8,533|
|Livin Housing Ltd|10,000|(10,000)|
|National Lottery|37,796|–|
|Community Fund|28,163|55,896|
|GAMP|25,644|18,936|
|Awards For All|–|9,980|
|Karbon Housing|3,000|2,700|
|Garfield Weston|15,000|–|
|4 Together|–|5,007|
|Believe housing|4,000|–|
||─────────|────────|
|**Total income**|170,511|99,697|
||═════════|════════|
|**Expenditure**|||
|Wages|50,194|45,987|
|Pension costs|834|807|
|Room hire|9,348|3,842|
|Insurance|1,018|3,376|
|Travel costs|773|524|
|Legal & professional fees|16,562|10,159|
|Telephone|1,367|959|
|Office costs|5,469|5,147|
|Beneficiary costs|35,255|27,831|
|Other costs|1,178|589|
||─────────|────────|
|**Total expenditure**|121,998|99,221|
||═════════|════════|
||─────────|────────|
|**Net income**|48,513|476|
||═════════|════════|
**19**