2023-10-31-accounts

COMPANY REGISTRATION NUMBER: CE019599 CHARITY REGISTRATION NUMBER: 1186356

Meals on Wheels Cumbria CIO Company Limited by Guarantee Unaudited Financial Statements 31 October 2023

GORDON CONSULTANCY LIMITED

Chartered accountants Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Financial Statements

Year ended 31 October 2023

	Page
Trustees' annual report (incorporating the director's report)	1
Independent examiner's report to the trustees	4
Statement of financial activities (including income and
expenditure account)	6
Statement of financial position	7
Notes to the financial statements	8
The following pages do not form part of the financial statements
Detailed statement of financial activities	19
Notes to the detailed statement of financial activities	20

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 October 2023

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 October 2023.

Reference and administrative details

Registered charity name

Meals on Wheels Cumbria CIO

Charity registration number 1186356 Company registration number CE019599

Principal office and registered Meadow View office Low Cotehill Carlisle Cumbria CA4 0EL UK

The trustees

Independent examiner

Mr D Price Mrs L Hutchinson Mrs V Higgs Mrs M Allan Mr NPE Gammage

Mr RW Gordon, FCA Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN

(Resigned 31 March 2024) (Resigned 1 June 2023)

(Appointed 10 June 2023) (Appointed 1 June 2023)

Structure, governance and management

The charity is a CIO governed by its three trustees.

Objectives and activities

The objective of the CIO is for the relief of those in need for reason of age, infirmity, illness or disability living in the county of Cumbria by the provision of a meals on wheels service to people who are unable to prepare hot, nutritious meals themselves thereby helping them to live independently in their own homes.

1

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 October 2023

Achievements and performance

The whole operation of Meals on Wheels Cumbria grew significantly through the past financial year. This coincided with significant grant funding to supply meals directly to patients being discharged from hospital via the NHS. This operation was continuant through most of the year until September 2023 when the project was discontinued by the NHS.

This initiative boosted daily numbers by one third and resulted in our expanding our labour force to meet this increased demand. In addition to these boosted numbers, the service continued to grow through the period to meet demands in an expanded rural area as well as the towns of Wigton, Brampton and Longtown - not to mention within the city of Carlisle itself.

In terms of financial health, the overall growth in reserves enables us to look to the future with confidence. The three years since the Covid outbreak have seen very dramatic changes in our operation with the establishment of our own building and kitchens. From heavy expenditure in premises, the year saw a stabilisation in proportionate spending, but also the receipt of additional grant funding to extend and improve the kitchen and cold storage areas.

The trustees are satisfied that the charity is robust and that it can meet the challenges of the next year. Particular thanks are extended to those who provided grant funding, in particular Cumbria Community Foundation and the National Lottery.

Financial review

The charity has been able to increase its reserves during the financial period but recognised the need for future-proofing finances in October 2021. Supplies and energy costs continue to rise sharply and with further staffing costs and the need to improve staff pay, the decision was made to increase meal costs to clients.

The trustees are particularly grateful for the significant grant funding received during this year which has helped enormously with the development of the project. Grants were received this year from:

Cumbria Community Foundation Cumbria County Council National Lottery Community Fund National Lottery Awards for All Hadfield Trust Foyle Foundation Francis Wyndham Foundation Co-op Community Fund Garfield Weston Fund Carlisle City Council The High Sheriff of Cumbria

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

2

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 October 2023

The trustees' annual report was approved on 3 July 2024 and signed on behalf of the board of trustees by:

Mr NPE Gammage Trustee

3

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Meals on Wheels Cumbria CIO

Year ended 31 October 2023

I report to the trustees on my examination of the financial statements of Meals on Wheels Cumbria CIO ('the charity') for the year ended 31 October 2023.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

4

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Meals on Wheels Cumbria

CIO (continued)

Year ended 31 October 2023

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr RW Gordon, FCA Independent Examiner

Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN

3 July 2024

5

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 October 2023

			2023		2022
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	5	–	126,888	126,888	64,189
Charitable activities	6	242,110	–	242,110	155,910
Investment income	7	431	–	431	15
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total income		242,541	126,888	369,429	220,114
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Expenditure
Expenditure on charitable activities	8,9	179,661	131,055	310,716	188,586
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total expenditure		179,661	131,055	310,716	188,586
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net income and net movement in	funds	62,880	(4,167)	58,713	31,528
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Reconciliation of funds
Total funds brought forward		94,786	5,000	99,786	68,258
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total funds carried forward		157,666	833	158,499	99,786
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

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 8 to 17 form part of these financial statements.

6

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Statement of Financial Position

31 October 2023

		2023	2022
	Note	£	£
Fixed assets
Tangible fixed assets	14	6,442	8,590
Current assets
Debtors	15	1,389	2,050
Cash at bank and in hand		167,134	103,061
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
		168,523	105,111
Creditors: amounts falling due within one year	16	16,466	13,915
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net current assets		152,057	91,196
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Total assets less current liabilities		158,499	99,786
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Net assets		158,499	99,786
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
Funds of the charity
Restricted funds		833	5,000
Unrestricted funds		157,666	94,786
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Total charity funds	18	158,499 ৶৶৶৶৶৶৶৶৶	99,786 ৶৶৶৶৶৶৶৶

For the year ending 31 October 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

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

These financial statements were approved by the board of trustees and authorised for issue on 3 July 2024, and are signed on behalf of the board by:

Mr NPE Gammage Trustee

The notes on pages 8 to 17 form part of these financial statements.

7

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 October 2023

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Meadow View, Low Cotehill, Carlisle, Cumbria, CA4 0EL, UK.

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 Companies Act 2006.

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.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:

(a) No cash flow statement has been presented for the company.

(b) Disclosures in respect of financial instruments have not been presented.

Judgements and key sources of 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.

8

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2023

3. Accounting policies (continued)

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.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• legacy income is recognised when receipt is probable and entitlement is established.

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

9

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2023

3. Accounting policies (continued)

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• other expenditure includes all expenditure that is neither 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 apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery - 25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

10

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2023

3. Accounting policies (continued)

Impairment of fixed assets (continued)

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

11

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2023

3. Accounting policies (continued)

Financial instruments (continued)

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

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.

4. Limited by guarantee

Meals on Wheels Cumbria CIO is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

5. Donations and legacies

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	£	£	£
Donations
Donations	–	–	–
Grants
Grants receivable	–	126,888	126,888
	ৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	–	126,888	126,888
	৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Donations
Donations	22	–	22
Grants
Grants receivable	250	63,917	64,167
	ৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	272	63,917	64,189
	৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

12

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2023

6. Charitable activities

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	Sale of goods/services as part of direct
	charitable activities	242,110	242,110	155,910	155,910
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
7.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	Bank interest receivable	431	431	15	15
		৶৶৶৶	৶৶৶৶	৶৶৶৶	৶৶৶৶
8.	Expenditure on charitable activities by fund type
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2023
			£	£	£
	Meals on Wheels		176,631	131,055	307,686
	Support costs		3,030	–	3,030
			ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
			179,661	131,055	310,716
			৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
			£	£	£
	Meals on Wheels		113,320	71,576	184,896
	Support costs		3,690	–	3,690
			ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
			117,010	71,576	188,586
			৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
9.	Expenditure on charitable activities by activity type

	Activities
	undertaken		Total funds	Total fund
	directly Support costs		2023	2022
	£	£	£	£
Meals on Wheels	307,686	–	307,686	184,896
Governance costs	–	3,030	3,030	3,690
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	307,686	3,030	310,716	188,586
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

13

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2023

10. Net income

Net income is stated after charging/(crediting):

	Net income is stated after charging/(crediting):
		2023	2022
		£	£
	Depreciation of tangible fixed assets	2,148	2,864
		৶৶৶৶৶৶৶	৶৶৶৶৶৶৶
11.	Independent examination fees
		2023	2022
		£	£
	Fees payable to the independent examiner for:
	Independent examination of the financial statements	180	180
		৶৶৶৶	৶৶৶৶

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as	The total staff costs and employee benefits for the reporting period are analysed as	follows:
	2023	2022
	£	£
Wages and salaries	141,776	87,731
Social security costs	497	–
Employer contributions to pension plans	1,348	843
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	143,621	88,574
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

The average head count of employees during the year was 18 (2022: 8). The average number of full-time equivalent employees during the year is analysed as follows:

Number of staff

2023	2022
No.	No.
18	8
৶৶৶৶	৶৶৶৶

No employee received employee benefits of more than £60,000 during the year (2022: Nil).

13. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

14

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2023

14. Tangible fixed assets

			Plant and
			machinery
			£
	Cost
	At 1 November 2022 and 31 October 2023		16,750
			৶৶৶৶৶৶৶৶
	Depreciation
	At 1 November 2022		8,160
	Charge for the year		2,148
			ৄৄৄৄৄৄৄৄ
	At 31 October 2023		10,308
			৶৶৶৶৶৶৶৶
	Carrying amount
	At 31 October 2023		6,442
			৶৶৶৶৶৶৶৶
	At 31 October 2022		8,590
			৶৶৶৶৶৶৶৶
15.	Debtors
		2023	2022
		£	£
	Trade debtors	1,389	2,050
		৶৶৶৶৶৶৶	৶৶৶৶৶৶৶
16.	Creditors: amounts falling due within one year
		2023	2022
		£	£
	Trade creditors	2,732	4,626
	Accruals and deferred income	11,175	8,222
	Social security and other taxes	2,559	1,067
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
		16,466	13,915
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

17. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,348 (2022: £843).

15

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2023

18. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
	At			At
	1 November 2			31 October 2
	022	Income	Expenditure	023
	£	£	£	£
General funds	94,786	242,541	(179,661)	157,666
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
	At			At
	1 November 2		31 October 20
	021	Income	Expenditure	22
	£	£	£	£
General funds	55,599	156,197	(117,010)	94,786
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
Restricted funds
	At			At
	1 November 2			31 October 2
	022	Income	Expenditure	023
	£	£	£	£
Hadfield Trust	–	–	–	–
Foyle Foundation	–	–	–	–
Cumbria Community Foundation	5,000	–	(5,000)	–
Lottery Awards 4 All	–	10,000	(10,000)	–
Garfield Weston Foundation	–	–	–	–
Cumbria County Council	–	–	–	–
Cumbria Voluntary Service	–	106,888	(106,055)	833
Age UK	–	10,000	(10,000)	–
	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄ
	5,000	126,888	(131,055)	833
	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶
	At			At
	1 November 2		31 October 20
	021	Income	Expenditure	22
	£	£	£	£
Hadfield Trust	2,066	5,572	(7,638)	–
Foyle Foundation	1,260	–	(1,260)	–
Cumbria Community Foundation	–	18,845	(13,845)	5,000
Lottery Awards 4 All	5,833	–	(5,833)	–
Garfield Weston Foundation	3,500	6,000	(9,500)	–
Cumbria County Council	–	33,500	(33,500)	–
Cumbria Voluntary Service	–	–	–	–
Age UK	–	–	–	–
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
	12,659 ৶৶৶৶৶৶৶৶	63,917 ৶৶৶৶৶৶৶৶	(71,576) ৶৶৶৶৶৶৶৶	5,000 ৶৶৶৶৶৶৶

16

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2023

19. Analysis of net assets between funds

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	£	£	£
Tangible fixed assets	6,442	–	6,442
Current assets	167,690	833	168,523
Creditors less than 1 year	(16,466)	–	(16,466)
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net assets	157,666	833	158,499
	৶৶৶৶৶৶৶৶৶	৶৶৶৶	৶৶৶৶৶৶৶৶৶
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Tangible fixed assets	8,590	–	8,590
Current assets	100,111	5,000	105,111
Creditors less than 1 year	(13,915)	–	(13,915)
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net assets	94,786	5,000	99,786
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

17

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Management Information

Year ended 31 October 2023

The following pages do not form part of the financial statements.

18

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 31 October 2023

	2023	2022
	£	£
Income and endowments
Donations and legacies
Donations	–	22
Grants receivable	126,888	64,167
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	126,888	64,189
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Charitable activities
Sale of goods/services as part of direct charitable activities	242,110	155,910
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Investment income
Bank interest receivable	431	15
	ৄৄৄৄ	ৄৄৄৄ
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total income	369,429	220,114
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Expenditure
Expenditure on charitable activities
Purchases	82,257	47,505
Wages and salaries	141,776	87,731
Employer's NIC	497	–
Pension costs	1,348	843
Rates and water	476	476
Light and heat	6,375	5,279
Repairs and maintenance	28,334	16,427
Insurance	738	561
Other motor/travel costs	27,858	16,058
Legal and professional fees	882	826
Telephone	1,482	996
Other office costs	16,545	9,020
Depreciation	2,148	2,864
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	310,716	188,586
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total expenditure	310,716	188,586
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net income	58,713	31,528
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

19

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

Year ended 31 October 2023

	2023	2022
	£	£
Expenditure on charitable activities
Meals on Wheels
Activities undertaken directly
Purchases	82,257	47,505
Wages/salaries	141,776	87,731
Employer's NIC	497	–
Pension costs	1,348	843
Rates & water	476	476
Light & heat	6,375	5,279
Repairs & maintenance	28,334	16,427
Insurance	738	561
Travel costs	27,858	16,058
Telephone	1,482	996
Other office costs	16,545	9,020
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	307,686	184,896
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Governance costs
Accountancy fees	822	766
Legal and other professional fees	60	60
Depreciation	2,148	2,864
	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
	3,030	3,690
	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Expenditure on charitable activities	310,716	188,586
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

20