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|||||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|
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|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||||
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|||||||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|
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|||||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|
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|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|
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||||||||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||
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|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|
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|||||||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|
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||||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|
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|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|
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|||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)|
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|||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|