| Page | ||||
|---|---|---|---|---|
| Trustees' annual report |
||||
| Independent examiner's report |
to the trustees | |||
| Statement offinancial |
activities | 12 | ||
| Statement offinancial |
position | 13 | ||
| Notes to the financial | statements | 14 | ||
| The following pages |
do not form part of | the financial statements | ||
| Detailed statement offinancial |
activities | 22 | ||
| Notes to the detailed | statement | offinancial | activities | 23 |
| Registered | charity | name | Low Gillerthwaite | Field Centre CIO | Field Centre CIO | |
|---|---|---|---|---|---|---|
| Charity registration | number | 1188956 | ||||
| Principal office | Low Gillerthwaite | Field Centre | ||||
| Ennerdale | ||||||
| Cleator | ||||||
| Cumbria | ||||||
| CA23 3AX | ||||||
| The trustees | ||||||
| Mr TPlaice (Chair) | (Appointed | 14/11/2022) | ||||
| S Richardson | (Appointed | 09/08/2022) | ||||
| Mr S Robertson | (App. 14/11/22 8 Res. 12/06/23) | |||||
| Mrs D Gradden | (Appointed | 14/11/2022) | ||||
| Mr P Stewart | (Appointed | 14/11/2022) | ||||
| Mr P Muir | (Resigned | 09/07/2023) | ||||
| Mrs J Taylor | (Resigned | 03/05/2023) | ||||
| Mrs J A Lanham | ||||||
| Mrs R Muir (Secretary) | ||||||
| Miss VC Pearce | ||||||
| C O' Brien | (Appointed | 12/06/2023) | ||||
| Mr J Brennan | (Appointed | 03/08/2023) | ||||
| Independent | examiner | Susannah Nixon |
FCA | |||
| Lamont Pridmore | (West Cumbria) | Ltd | ||||
| Chartered Accountants |
||||||
| Milburn House |
||||||
| 3 Oxford Street | ||||||
| Workington | ||||||
| Cumbria | ||||||
| CA14 2AL |
| 2023 | 2022 | |||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | |||||||
| funds | funds | Total funds | Total funds | |||||
| Note | E | E | E | |||||
| Income and endowments | ||||||||
| Donations and legacies |
4 | 10,359 | 10,359 | 3,532 | ||||
| Charitable activities |
5 | 89,452 | 89,452 | 66,400 | ||||
| Investment income |
6 | 69 | 69 | 15 | ||||
| Other income | 7 | (24,000) | (24,000) | 24,000 | ||||
| Total income | 75,880 | 75,880 | 93,947 | |||||
| Expenditure | ||||||||
| Expenditure on charitable |
activities | 8,9 | 112,148 | 240 | 112,388 | 99,897 | ||
| Total expenditure | 112,148 | 240 | 112,388 | 99,897 | ||||
| Net expenditure and net |
movement | in | ||||||
| funds | (36,268) | (240) | (36,508) | (5,950) | ||||
| Reconciliation offunds |
||||||||
| Total funds brought | forward as previously | |||||||
| reported | 67,070 | 667 | 67,737 | 67,477 | ||||
| Prior year adjustment | 377 | (377) | 6,210 | |||||
| Total funds brought | forward | as restated | 67,447 | 290 | 67,737 | 73,687 | ||
| Total funds carried | forward | 31,179 | 50 | 31,229 | 67,737 |
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Note | F | F | |||
| Current assets | |||||
| Cash at bank and in |
hand | 58,796 | 67,737 | ||
| Creditors: amounts | falling | due within one year | 13 | 3,567 | |
| Net current assets | 55,229 | 67,737 | |||
| Total assets less current | liabilities | 55,229 | 67,737 | ||
| Creditors: amounts | falling | due after more than one year | 24,000 | ||
| Net assets | 31,229 | 67,737 | |||
| Funds ofthe charity | |||||
| Restricted funds | 667 | ||||
| Unrestricted funds |
31,229 | 67,070 | |||
| Total charity funds | 16 | 31,229 | 67,737 |
| 4. | Donations | and | and | legacies | legacies | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||||
| Funds | 2023 | Funds | 2022 | |||||||
| E | E | E | ||||||||
| Donations | ||||||||||
| Donations | 4,640 | 4,640 | ||||||||
| Grants | ||||||||||
| Grants receivable | 5,307 | 5,307 | 25 | 25 | ||||||
| Government | grant income | 2,667 | 2,667 | |||||||
| Subscriptions | ||||||||||
| Subscriptions | 412 | 412 | 840 | 840 | ||||||
| ' | ||||||||||
| 10,359 | 10,359 | 3,532 | 3,532 | |||||||
| 5. | Charitable | activities | ||||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||||
| Funds | 2023 | Funds | 2022 | |||||||
| E | F | F | ||||||||
| Sale of goods/services | as part of | |||||||||
| direct charitable | activities | 89,452 | 89,452 | 61,022 | 61,022 | |||||
| Energy FIT | 5,378 | 5,378 | ||||||||
| 89,452 | 89,452 | 66,400 | 66,400 | |||||||
| 6. | Investment | income | ||||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||||
| Funds | 2023 | Funds | 2022 | |||||||
| E | F | |||||||||
| Bank interest | receivable | 69 | 69 | 15 | 15 | |||||
| 7. | Other income | |||||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||||
| Funds | 2023 | Funds | 2022 | |||||||
| E | E | E | ||||||||
| Trustee loans | (24,000) | (24,000) | 24,000 | 24,000 |
| Unrestricted | Restricted | Total Funds | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | 2023 | |||||||
| F | E | E | |||||||
| Field Centre | activities | 82,362 | 240 | 82,602 | |||||
| Support costs | 29,786 | 29,786 | |||||||
| 112,148 | 240 | 112,388 | |||||||
| Unrestricted | Restricted | Total Funds | |||||||
| Funds | Funds | 2022 | |||||||
| E | E | ||||||||
| Field Centre | activities | 99,897 | 99,897 | ||||||
| Support costs | |||||||||
| 99,897 | 99,897 | ||||||||
| Expenditure | on charitable | activities | by activity type | ||||||
| Activities | |||||||||
| undertaken | Support | Total funds | Total fund | ||||||
| directly E |
costs E |
2023 f |
2022 F |
||||||
| Field Centre | activities | 82,602 | 82,602 | 99,897 | |||||
| Governance | costs | 29,786 | 29,786 | ||||||
| 82,602 | 29,786 | 112,388 | 99,897 | ||||||
| Independent | examination | fees | |||||||
| 2023 | 2022 | ||||||||
| E | |||||||||
| Fees payable | to the independent | examiner for: | |||||||
| Independent | examination | of | the | financial | statements | 2,820 |
| Staff costs | |||
|---|---|---|---|
| The total staff costs and employee | benefits for the reporting | period are analysed as | follows: |
| 2023 | 2022 | ||
| E | |||
| Wages and salaries | 28,828 | 25,259 |
| 2023 f |
2022 F |
||||||
|---|---|---|---|---|---|---|---|
| Accruals and | deferred | income | 3,078 | ||||
| Social security and other | taxes | 489 | |||||
| 3,567 | |||||||
| Creditors: amounts | falling due after | more than one year | |||||
| 2023 | 2022 | ||||||
| K | F | ||||||
| Trustee loans | 24,000 | ||||||
| Government | grants | ||||||
| The amounts | recognised | in the financial statements | for government | grants are as follows: | |||
| 2023 | 2022 | ||||||
| Recognised | in income | from donations | and legacies: | ||||
| Government | grants income | 2,667 |
| At | Prior year | At | ||||||
|---|---|---|---|---|---|---|---|---|
| 1 Sep 2022 | Income | Expenditure | Transfers | adjustments | 31Aug 2023 | |||
| E | E | F | E | E | ||||
| General | funds | 3,070 | 75,880 | (112,148) | 27,550 | 24,377 | 18,729 | |
| Reserve | Funds | 40,000 | (27,500) | — | 12,500 | |||
| Trustee | loan fund | 24,000 | (24,000) | |||||
| 67,070 | 75,880 | (112,148) | 50 | 377 | 31,229 | |||
| At | Prior year | At | ||||||
| 1 | Sep 2021 | Income | Expenditure | Transfers | adjustments | 31 Aug 2022 | ||
| F | E | E | E | |||||
| General | funds | 11,810 | 93,947 | (99,897) | (2,790) | 3,070 | ||
| Reserve | Funds | 55,000 | (15,000) | 40,000 | ||||
| Trustee | loan fund | 24,000 | 24,000 | |||||
| 66,810 | 93,947 | (99,897) | 6,210 | 67,070 |
| Restricted | funds | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| At | Prior year | At | |||||||
| 1 | Sep | 2022 | Income | Expenditure | Transfers | adjustments | 31Aug 2023 | ||
| F | E | E | E | E | |||||
| Restricted | Fund | 667 | (240) | (50) | (377) | ||||
| At | Prior year | At | |||||||
| 1 Sep | 2021 | Income | Expenditure | Transfers | adjustments | 31 Aug 2022 | |||
| E | F | F | F | F | |||||
| Restricted | Fund | 667 | 667 | ||||||
| Analysis | of net assets between | funds | |||||||
| Unrestricted | Total Funds | ||||||||
| Funds | 2023 | ||||||||
| E | |||||||||
| Current assets | 58,796 | 58,796 | |||||||
| Creditors | less than | 1 | year | (3,567) | (3,567) | ||||
| Creditors | greater than | 1 year | (24,000) | (24,000) | |||||
| Net assets | 31,229 | 31,229 | |||||||
| Unrestricted | Total Funds | ||||||||
| Funds | 2022 | ||||||||
| E | F | ||||||||
| Current assets | 67,737 | 67,737 | |||||||
| Creditors | less than | 1 | year | ||||||
| Creditors | greater than | 1 year | |||||||
| Net assets | 67,737 | 67,737 |
| Year ended | 31August 2023 | ||||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| E | |||||
| Income and endowments | |||||
| Donations and legacies |
|||||
| Donations | 4,640 | ||||
| Grants receivable | 5,307 | 25 | |||
| Government grant income |
2,667 | ||||
| Subscriptions | 412 | 840 | |||
| 10,359 | 3,532 | ||||
| Charitable activities |
|||||
| Sale ofgoods/services | as part ofdirect charitable | activities | 89,452 | 61,022 | |
| Energy FIT | 5,378 | ||||
| 89,452 | 66,400 | ||||
| Investment income |
|||||
| Bank interest receivable | 15 | ||||
| Other income | |||||
| Trustee loans | (24,000) | 24,000 | |||
| Total income | 75,880 | 93,947 | |||
| Expenditure on charitable |
activities | ||||
| Wages and salaries | 28,828 | 25,259 | |||
| Rent | 200 | 200 | |||
| Rates and water | 1,738 | 1,922 | |||
| Light and heat | 8,931 | 8,592 | |||
| Repairs and maintenance | 17,650 | 18,201 | |||
| Insurance | 2,563 | 6,967 | |||
| General consumables | 7,239 | 6,341 | |||
| Fuel for generator | 6,943 | 3,920 | |||
| Generator hire |
3,024 | 2,445 | |||
| Website and software costs | 334 | 341 | |||
| Legal and professional | fees | 30,896 | 21,602 | ||
| Telephone | 1,352 | 1,938 | |||
| Administrative expenses |
2,447 | 1,829 | |||
| Advertising | 243 | 190 | |||
| Misplaced cheques | 150 | ||||
| 112,388 | 99,897 | ||||
| Total expenditure | 112,388 | 99,897 | |||
| Net expenditure | (36,508) | (5,950) |
| Ye | ar end | ed | 31August 20 | 23 | |||
|---|---|---|---|---|---|---|---|
| 2023 | 2022 | ||||||
| E | |||||||
| Expenditure | on charitable activities |
||||||
| Field Centre | activities | ||||||
| Activities undertaken |
directly | ||||||
| Field Centre | activites | —wages/salaries | 28,828 | 25,259 | |||
| Field Centre | activites | —rent | 200 | 200 | |||
| Field Centre | activites | - rates 8 water | 1,738 | 1,922 | |||
| Field Centre | activites | - light 8 heat | 8,931 | 8,592 | |||
| Field Centre | activites | —repairs & maintenance |
17,650 | 18,201 | |||
| Field Centre | activites | - insurance | 2,563 | 6,967 | |||
| Field Centre | activites | - general consumables | 7,239 | 6,341 | |||
| Field Centre | activites | - fuel for generator | 6,943 | 3,920 | |||
| Field Centre | activites | - generator hire |
3,024 | 2,445 | |||
| Field Centre | activites | —website and software | costs | 334 | 341 | ||
| Field Centre | activites | —legal and professional | fees | 1,110 | 21,602 | ||
| Field Centre | activites | —telephone | 1,352 | 1,938 | |||
| Field Centre | activites | —administrative | expenses | 2,447 | 1,829 | ||
| Field Centre | activites | —advertising | 243 | 190 | |||
| Field Centre | activites | - misplaced cheques |
150 | ||||
| 82,602 | 99,897 | ||||||
| Governance | costs | ||||||
| Governance | costs —accountancy fees |
2,820 | |||||
| Governance | costs —legal and other professional | fees | 26,966 | ||||
| 29,786 | |||||||
| Expenditure | on charitable activities |
112,388 | 99,897 |