CHARITY REGISTRATION NUMBER: 1188956 Low Gillerthwaite Field Centre CIO Unaudited Financial Statements 31 August 2024 Lamont Pridmore
Low Gillerthwaite Field Centre CIO Financlal Statements Year ended 31 August 2024 Page Trustees, annual report Independent examinerfs report to the trustees Statement of financial activities ststement of financial position Notes to the financial statements 10 The following pages do not form part of the financial ststements Detailed statement of financial activities 20 Notes to the detailed statement of financial activities 21
Low Gillerthwaite Field Centre CIO Trustees. Annual Report Year ended 31 August 2024 The trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 2024. Reference and administratlve details Registered charity name Lr)w Gillerthwaile Field Centre CIO Charity registration number 1188956 Principal office Low Gillerthwaile Field Centre Ennerdale Clealor Cumbria CA23 3AX The trustees Mr T Plaice Mr P Muir Mr S Young Mrs G Greggain Mrs R Muir Miss V C Pearce Mr K Thompson Mr J Brennan Mr J Harriman Independent examiner Susannah Nixon Lamont Pridmore Chartered Accountants Milbum House 3 Oxford Street Workington Cumbria CA14 2AL Structure, governance and management Type of governing document? Constitution (Charities Commission) "Conslitulion of a Charitable Incorporated Organisation with voting members other than ils charity trustee5" Dale established 07104r2020. How is the charity congtituted7 Low Gillerthwaite Field Centie is a Charitable Incorporated Organisalion ICIOI
Low Gillerthwaite Field Centre CIO Trustees, Annual Report (confftrjued) Year ended 31 August 2024 Structures govemance and management (contlnuedj Trustee selection methods including details of any constitutional provisions Trustees are elected at the Annual General Meeting IAGMI and must be members of LGFC. The charity allows up to 13 trustees.. 10 elected at the AGM and up to 3 co-opted by the Iruslees. As of this year, LGFC has 9 trLtslees. Following a vote at the 2023 AGM, the requirement for Honorary Officers was removed. A trustee volunteers lo chair meetings. and another records minutes. Policies and procedures adopted for the Induction and tralnlng of tru8tees Member5 seeking to become trustees require a proposer and seconder at the AGM. Trustees nEel candidates to discuss their potenh'al contributions. Induction and training processes are eonlinually reviewed lo ensure readiness for the role. The charity's or9anisational structure and any wider network with which the charity works The LGFC Managing Warden is a non-voling committee member. Tru51ees. serving voluntarily, meet regularty to manage operations, finances. and propety. Relationship with any related partigs The Field Centre premises are leased from Forestry England, with whom we maintain regulai contact. The Decommissioning Alliance ITDAI and Sellafield Legacy Ponds continue to support LGFC, conlribuling significant funding and resources towards improving facilities and delivering community initiatives.
Low Gillerthwaite Field Centre CIO Trustees, Annual Report (confinued) Year ended 31 August 2024 Objectives and activitles Sumrnary of the purposes of the charity as set out in Its governing document Low Gillerthwaile Field Centre {LGFC} promotes outdoor education. nature conservab'on, personal development for children, young people, and the wider community. Located in the Ennerdale Valley. LGFC offers residential stays and guided activities like orienteering, pond dipping, team-building exercises, fostering teamwork and communication in a lechnology-free environment. This year. LGFC hosted local schools, speclalisl groups like the Cumbria Academy of Autism, and cornmunity organisalions such as Oullon Rangers and CoGkermoulh Mountsin Rescue. Events like the Christmas Party for Local Children and Dark Sky Night strengthened community lies and raised awareness of LGFC'S mission. Sustainability remains central. with renewable energy sources reducing environmental impact. alongside enhancements lo the sensory millennium walk and plans for a community allotment. Future inilialives. including oil painting and storytelling workshops, aim to inspire crealivily and connection with nature. Volunteers and partnerships. such as those with TDA and the Together For Good plattorm ITGPI. are essential to LGFC'S success. Outdoor Education and Development for Schools LGFC provided outdoor leaining experiences for several local primary schools and specialist groups, such as the Cumbria Academy of Autism. Activities like orienteering. pond dipping, and team-building walks helped children build confidence, develop practical skills, and connect with nature. Residential stays offered a unique, technology-free environment where children worked together, strengthened communication skills. and developed a sense of responsibility. The updated orienteering course, developed wtlh Pete Nelson. was a highlight for many schools. aligning with LGFC'5 mission lo inspire young people in nature conservation and outdoor education. Community Engagement We supported local and regional community groups. offering them an a¢ce55ible space for education, collaboration. and team development. Groups such as Oullon Rangers Youth Rugby League Team. Search and Rescue Dogs, and Cockermouth Mountain Rescue used the Centre lor residential stays, allowing them to train and strengthen their operations in a safe, natural setting. The Centre also strengthened Community connections through events like the Christmas Party for Local Children, which raised awareness of LGFC'S mission while fostering a sense of belonging within the local community. Sustainability in Actlon LGFC operates sustainably with renewable energy sources, including a hydroelectric scheme, solar panels, and a biomass boiler. This year, enhancements to the sensory millennium walk and plans for a community allotment further support mindfulness, conservation, and educational engagement Future Inltlatlves LGFC is planning creative activities, including an oil painting workshop and storytelling sessions, to inspire personal growth and connection with nature. We are also intending on applying for the Learning Outside the Classroom Award.
Low Gillerthwaite Field Centre CIO Trustees, Annual Report (continued) Year ended 31 August 2024 Community Contribution The annual working week brought together residents and members to improve the Centre, fostering community collaboration. The TGP ha5 been key lo engaging volunteers and optimising local resources. Contributions from TDA and SellafieSd Legacy wnds have also supported LGFC'S mission and programmes this year. statement confirming whether the trustees have had regard to tho guidance Issued by the Charity Commission on public benefit The Trustees have had regard lo the guidance issued by the Charity Commission on public benefit. Policy on social Investmenl including program related investment LGFC supported young people and schools this year by providing lesson plans for residential stay5. guiding activities like orienteering, nature exploration, and team-building to promote leamork and mindfulness. New initiatives, including an allotment, oil painting workshops. and storytelling sessions, further support learning, wellbeing, and a connection lo nature. Contribution made by volunteers Volunteers have been essential lo LGFC'S progTess this year.. OrienleeAFng Course.. Pete Nelson updated the orienteering course, enhancing outdoor learning for schools and visitors. TDA Support.. Volunteers from TDA and Sellafield Legacy Ponds eontributed to infrastructure maintenance and improvements. They have volunteered well over 1000 hours of volunteer time., Community Involvement.. The Working Week saw local residents and members complete tasks such as tree planting, maintenance. and sensory walk enhancements. These contributions have strengthened LGFC'S mission, improved facilities, and enriched visitor experiences.
Low Gillerthwaite Field Centre CIO Trustees, Annual Report {ct)nllnued) Year ended 31 August 2024 A¢hievements and performance This year, LGFC welcomed local primary Schools. Southgate Speclal Needs School, and the Cumbria Academy of Autism for residential stays. Through ready-to-use lesson plans, schools engaged in orienteering, pond dipping, nature exploration., fostering teamwork. communication, and a deeper connection lo nature in a technology-free environment. The updated orienteering course, developed by Pete Nelson, was a standout feature. alongside nature trails and self-guided learning plans, aligning with LGFC'S mission to inspire hands-on outdoor learning. This year, LGFC hosted several university groups, including Leeds University HI181kIng Club, University of Cumbria, and Cambridge University Hillwalking Club, who ulilised the Centre for residential stays, outdoor aclivilies, and team-building events. LGFC'S Working Week brought residents, members together to rnainlain and improve the Cent, strengthening community ties. The Centre also hosted groups such as Oullon Rangers, Search and Rescue Dogs, and Cockermouth Mountain Rescue, providing space for training and collaboration. Events including the Christmas Party for Local Children and the Dark Sky Night with Cockemiouth Astronomers fostered a sense of belonging and curiosity. LGFC continued enhancing ils sensory millennium walk, promoting mindfvlne5s and mental wellbeing, while sustaining ils hydroelectric scheme, solar panels, and biomas5 boiler to reduce its environmental footprint and educate visitors on sustainability. TGP and TDA volunteer contributions supported initiatives like Wellness Week and Centre maintenance, enabling LGFC lo deliver on its mission. Over the year TDA and Legacy ponds Sellafield have contributed over 1000 volunteer hours. Looking ahead, LGFC plans to launch an allotment, oil painting workshops, and storytelling sessions to expand creative learning and communty engagement opportunities. Achievements against obJectlves set Objective: Increaso Local School Use Achi&vements." Strengthened Partnerships.. LGFC has built stronger ties with local educational inslitulions, including several primary schools and Whitehaven Academy, fvrther embedding outdoor education into their programmes and increasing engagement. PursuAng National Recognition.. LGFC is activety working towards achieving the Learning Outside the Classroom award. which will formalise and highlight the Centre's commitment to excellence in outdoor education. Educ8tional Offerings." Ready-to-use lesson plans and self-guided activities, along with the updated orienteering course, pond dipping resources, and nature trails, have enhanced the experience for visiting schools. Focus on Outdoor Learning.. Residentials provided a unique opportunity for schools lo promote teamwork. resilience. and communication in a lechnology-free environment, allowing chIldn lo connect with nature and with each other. Community Engagement.. Events such as the Christmas Party for Local Children and Dark Sky Night helped raise awareness of LGFC'S offerings and mission, drawing in more local schools and families.
Low Gillerthwaite Field Centre CIO Trustees, Annual Report (contlnued) Year ended 31 August 2024 Sohool Attend8n¢e Growth.. LGFC has experienced a significant increase in school use this year, with more schools participating in residential stays and educational day trips-a 150% rise in school visits compared to the previous year. These efforts demonstrate LGFC'S success in meeting ils objective of increasing school use, furthering its mission to educate and inspire young people through outdoor experiences and nature conservation. Perfomiance of fundraising activitles agalnst objectives set Objective.. Diversify LGFC'S Funding Streams and Strengthen Community Engagement. Achievements.. Funds Raised.. The Christmas Party for Local Children raised awareness and vital funds for LGFC'S mission, while increased income from school and community group stays contributed to sustainability. PrOfesSn81 FundraAsing Support.- This year, LGFC engaged Beware of the Bull to develop fundraising strategies and identify grants. ensuring the Cenlre's future growth. Community Aw8reness.- Events like the Dark Sky Night and partnerships with organisalions like the Decommissionlng Alliance ITDA) highlighted LGFC'S Impact on education, wellbeing, and conservation. Volunteer Eng8gement.- The TGP has been instrumental in recruiting volunteers and mobilising local resources to support key actlvitles and initiatives. Collaborativ8 Contnbutions.. Partnerships with TDA and others have provided financial and in-kind support. In summary, LGFC'S efforts to diversify funding and strengthen communty lies have laid the foundation for future growth and sustainability. Investment performance agalnst objectives Objectives Set.. Enhance educational and accommodation facilities. Improve infra5truGture to ensure visitor safety and well-being. Forge partnerships aligned with LGFC'S mission to supwrt sustainability. Performance.. Improved Outdoor Leaming Facilities.. The orienteering course was updated with the expertise of Pete Nelson, creating a more engaging experience for school groups and aligning with LGFC'S educational mission. Sensory Walk Enhancements.. Continued development of the sensory millennium walk has provided visitors with a peaceful. accessible space, promoting mindfulness and mental well-being. Volunteer Support.. Contributions through the TGP and TDA volunteer hours have supported infrastructure maintenance and programme delivery. F8CAlity Maintenance.. Ongoing investments have ensured that LGFC'S facilities remain safe and welcoming, enabling an increase in school and community group visits this year. These investments have strengthened LGFC'S offerings, supported its educational mission, and ensured the Centre remains a valuable resource for the local community and visiting groups.
Low Gillerthwalte Field Centre CIO Trustees, Annual Report (CtlIn3 Year ended 31 August 2024 Flnanelal rovl•w Revlew of the ch4rfty'J flnan¢l41 p055Uon at Iho end of the perlod During the year total incomlng resource5 amounled lo £121.113, 12023 £75.8801. Reiources expended In th& year arnounted lo £119,75212023 £112,388). This resLtlled in a surplus for Ihe ye8r of £1,381 12023 defi¢il of £38,508). Unre51ricted funds hav8 increased to £32.5[2D23 £31,229) and restricted funds remaln al Nil12023 £Nill having had no movement in th8 year. 8tatem&nt 8xplaSnlng the pollcy for holding rnserves statlng why they are h•ld LGFC holds £12.500 in reserves lo cover potential closure costs. Reserve5 were redwd frorn £40,000 last year lo fund lease negoli8lK)n¥, wilh a commitmenl to rebuild them now that the leaso is finalised. Explanatlon ol any uncertaintles about thg charity continuing as a golng ¢oncorn With the lease now secured. LGFC has reduced a key uncertainty. However, the r8moval ol Iha RLC Mou next year creates a gap in Income. To addiess Ihls. trustse5 are pursulng Stralegles such as incr885ing school booking5. irnproving marketing. and securing additional fundlng through partnershlps likg TDA and profe8sional SUPPDrt from Bewa of the Bull. While finonelèl pressufes remain, trustee5 are committed to en8uTing LGFC'S suslainabilily through diversified venue 51reams. The charlty's principal sour¢e$ of funds Ilncluding any fundralslng) Bednighl lees -TDA - Crowd fundTrng - Feed in taitff DDn8tions Investment pollcy and obl8ctlveg Includlng any so¢lal Snvestment policy adOpd LGFC hold5 a savings account lo support long-lerm financial stability. However. no funds have been added durlng this financ1 period, as efforts havè focused on iecouping losses from leg81 negolialions and securfng the Gharily's fin8n¢ial position. A descrSptlL)n of the prlnclpal rfsks faclng the charlty The primary risk is financial 5UStBin8bilily due lo Ihg 1058 of guaranloed irhcome from thr RLC Mou. Trustees are addressing thls by Increasing bookings and enhancin9 mark&ling efforts. other risks include rising costs and the polentlal impacl of external 8vants like Covid-19. With the lease now secured, truslees are focused on éwersifying Income lo ensure LGFC'S long-lemi fulure. The truslees. annual rgport was approvod on 9 January 2025 and stgned on behalf of the board Lrf Iruslees by.. Trustee
Low Gillerthwaite Field Centre CIO Independent Examiner's Report to the Trustees of Low Gillerthwaite Field Centre CIO Year ended 31 August 2024 I report to the trustees on my examination of the financial statements of Low Gillerthwaite Field Centre CIO I'lhe charity'l for the year ended 31 August 2024. 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 20111'lhe 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 14515llb} of the Act. Independent examlner's Statement I have completed my examination. I confirm that no material matters have come lo my attention in eonneclion 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 Acl-, or the financial statements do not accord with those iecords,. 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 account5 give a 'lrue and faiv view which is not a matter considered as part of an independent examination. I have no ¢oncerns and have come across no other matters in connection with the examlnation lo which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Susannah Nixon Lamont Pridmore Chartered Accountants Milburn House 3 Oxford Street Workinglon Cumbria CA14 2AL 91h January 2025
Low Gillerthwaite Field Centre CIO ststement of Financial Activities Year ended 31 August 2024 2024 Unrestricted funds Total funds Total funds 2023 Income and endowments Donations and legacies Charitable activities Investment income Other income 1,245 119,733 135 1.245 119,733 135 10,359 89,452 69 {24,0001 75,880 Total income 121,113 121.113 Expenditure Expenditure on charitable activities Total expenditure 119.752 119.752 112,388 119.752 119,752 112,388 Net Incomellexpenditure) and net movement in funds 1.361 1,361 136,5081 Reconclllatlon of funds Total funds brought foard as previously reported Prior year adjustment Total funds brought forward as restated Total funds carried forward 31,229 31,229 67,737 31,229 31,229 67,737 32,590 32.590 31,229 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 11 to 18 fomi part of thès¢ finan¢ial $tstomtrnts.
Low Gillerthwalte Field Centre CIO Statement of Flnan¢lal Posltlon 31 August 2024 2024 2023 Note Flxed assets T8ible fixed assets 14 8,574 Current assets DeblDr6 Cash al bonk and in hand 1S 1.203 58.667 58.796 57,870 58.796 Creditors: amount5 14lllng due wlthln one year Net current assets 7.854 3.S67 50,016 56.5 55,229 55.229 Tot41 assets les$ curient llabllle Cr8ditor8: arnounts falllng due after more than one year N¢t assets 17 24,000 24.000 32,590 31,229 Fvnd$ of th? charlty untrted funds 32.59Q 31,229 31,229 Totsl charity fund¥ 18 32,590 These financial stalom9nls were approved by the board of trustees and 8UlhC¢i$ lor issue on 9 January 2025. and are signad on behalf of Ihé board by.. Trustee Trustee.. JDH The notss on pages 11 to 18 fomi part of thes? Ilnanclal stst¢m¢nts. 10
Low Gillerthwaite Field Centre CIO Notes to the Flnancial Statements Year ended 31 August 2024 General Informatlon The chartty is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal tsffi is Low Gi118rthwaile Field Cenlre, Ennerdale, Cleator, Cumbria, CA23 3AX. statement of complian¢e 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 IFRS 102) (Charities SORP {FRS 10211 and the Charities Act 2011. Accountlng policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of rtain 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 entty. Going concern There are no material uncertainties about the charity's ability to continue. Judgements and key source5 of gstimation uncertalnty The preparation of the financial slalements requires the use of eslimales and assumptions that affect the application of policies and reported amounts of 88sets and Iiabililies, income and expenses. Any estimate that has a degree of uncertainty orwhere judgement has been exercised in a particular area is expressly disck)sed within the relevant accounting policy. Fund accounting Unrestrictsd funds are available for use at the discretion of the Iruslees to further any of the charity's purposes. Designated funds are unreslricled funds earmarked by the trustees for particular future project or commitment. Restricted funds are SUbjeed to reslriclions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of0 sub-classes.. restricted income funds or endowment funds. 11
Low Gillerthwaite Field Centre CIO Notes to the Financlal Statements (contlnu8d) Year ended 31 August 2024 Accountlng policies (c¢)ntinuedJ Incomlng 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 wlh the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied lo particular categories of incorne.. incorne from donations or grants is recognised when there is evldence of entitlement to the gift, receipt is probable and ils amount can be measured reliably. legacy income is recognised when receipt is probable and enlitlemenl is established. income from donated goods is measUd at the fair value of the goods unless this is impractical lo measure reliably, in which ease the value is derived from the ¢osl lo 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 contr2¢1s for the supply of serviees 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 retumed if unspen( in which case il may be regarded as restricted. 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 tivities to which it relates.. expenditure on raising funds includes the SIS of all fundraising activities, events, non- haritable trading *ivilies, and the sale of donated goods. expenditure on charitable activities include5 all costs incurred by a charity in undertaking activities that further ils charitable aims for the benefit of its beneficiaries, including those support cost5 and costs relating to the governance of the charity apportioned to Charitable activities. other expenditure includes all expenditure that is neither related to raising fvnds for the charity nor part of its expenditure on ¢haritable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly lo 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 reeorded at cost. and subsequently staled at cost less any accumulated depreciatson and impairment losses. Any tangible assets carried al revalued amounts are recorded al the fair value al the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. 12
Low Gillerthwaite Field Centre CIO Notes to the Financial Statements (conllnuéd) Year ended 31 August 2024 Accountlng policies f¢ofttinuedJ Tangible assets f¢onfinuedJ An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains 2nd 105ses, unless il reverses a charge for impairment that has previously been recognised as expenditure within the slalemenl of financia5 a¢livities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, eXp1 lo which it offsets any povious revaluation gain. in which case the loss is shown within other recognised gains and losses on the statement of financial activities. Deprectration Depreciation is calculated so as lo write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follow5.' Plant and machinery 15¥0 reducing balance Impaimient of flxed assets A review for indicators of Impalrment 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 dale. For the purposes of impairment lests'ng. when il is not possible to estimate the recoverable amount of an individual asset, an e51imale is made of the recoverable amount of the cash-generaling unil 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 lo benefit from the synergies of the combination, irSpectIve 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 paty lo the ¢onlraclual 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 lo 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 impaimenL 13
Low Gillerthwaite Field Centre CIO Notes to the Financial Statements feonlinued) Year ended 31 August 2024 Accounting policies (continuedj Financial instrumonts {c¢)ntlnued) other financial instruments. including derivatives, are initially recognised al fair value. unless payment for an asset is deferred beyond normal business terms or financed at a rale of interest that 15 not a market rate, in which case the asset is measured at the present value of the future payments discounted al a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured al fair value, with any changes recognlsed in the statement of financial activities, with the exception of hedging instruments in 8 designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment al the end of each reporting date. If there 15 objective evidence of impairment, an impaiment Ioss 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 fin8nGial assets that are individually significant. these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basi5 of similar credit risk characterislios. 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. Donatlons and legacles Unreslricled Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Donations Donations 585 585 4,640 4,640 Grants Grants receivable 5.307 5,307 Subscriptions Subscriptions 660 660 412 412 1.245 1,245 10,359 10.359 Charitable activities Unrestricted Total Funds Unrestricted Totsl Funds Funds 2024 Funds 2023 Sale of goodslservices as part of direct charitable activities Forestry England settlement 105,633 14,100 119,733 105.633 14,100 89.452 89,452 119,733 89.452 89,452 14
Low Gillerthwaite Field Centre CIO Notes to the Financial Statements fcontlnuedj Year ended 31 August 2024 Investment income Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Bank interest recewable 135 135 69 69 Othei income Unrestricted Total Funds Unreslricled Total Funds Funds 2024 Funds 2023 Trustee loans 124,0001 124,000} Expenditure on charftable actlvities by fund type Unrestricted Funds Restricted Totsl Funds Funds 2024 Field Centre activities Support C051s 97,566 22,186 97,566 22,186 119,752 119,752 Unrestricted Funds Reslricled Total Funds Funds 2023 Field Centre activities Support costs 82.362 29,786 240 82,602 29,786 112,148 240 112,388 Expenditure on charitable activitles by actIV type Activities undertaken directly Support Total funds costs 2024 Total fund 2023 Field Centre activities Governance costs 97,566 97,566 22,186 119,752 82,602 29,786 112,388 22.186 97,566 22.186 10. Net incomel{expendlturel Net incomellexpenditure) is stated after chargingllcrediling}: 2024 2023 Depreciation of tangible fixed assets 1,160 15
Low Gillerthwaite Field Centre CIO Notos to the Financial Statements (continued) Year ended 31 August 2024 11. Independent examination fees 2024 2023 Fees payable to the independent examiner for.. Independent examination of the financial statements 2.960 2,820 12. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows.. 2024 2023 Wages and salaries 31,632 28,828 The average head count of employees during the year was 1 (2023.. 11. No employee received employee benefits of more than £60.000 during the year {2023'. Nil)- 13. Trustge remuneratlon and expensgs No remuneiation or other benefits from employment with the charity or a related entity were received by the trustees. 14. Tanglble flxed assets Plant and machinery Cost Al 1 September 2023 Addilions 7,734 7,734 At 31 August 2024 Deprecialion At 1 September 2023 Charge for the year At31 August 2024 Carrying amount At 31 August 2024 Al 31 August 2023 1,160 1,160 6.574 15. Debtors 2024 2023 Trade debtors 1,203 16
Low Gillerthwaite Field Centre CIO Notes to the Financial Statements f¢ontinU) Year ended 31 August 2024 16, Credltors: amounts falling due wlthln one year 2024 2023 Trade creditors Accruals and deferred income Social security and other taxes Other creditors 1,700 3,823 566 1,765 3.078 489 7.854 3,567 17. Creditors: amounts falling due after more than one year 2024 2023 Trustee loans 24,000 24,000 18. Analysis of charitable funds Unrestricted funds At Prior year 31 Aug 202 Transfers adjuslmenls At 1 Sep 2023 Income Expenditure General funds Reserve Funds Tnjstee loan fund 18,729 12,500 121,113 1119.752} 20.090 12.500 31,229 121,113 {119.7521 32,590 At Prior year 31 Aug 202 Transfers adjuslmenls Al 1 Sep 2022 Income Expenditure General funds Reserve Funds Trustee loan fund 3,070 40,000 24,000 75,880 {112.148} 27,550 127,5001 24.377 18,729 12,500 124,000) 377 67.070 75,880 (112,1481 50 31.229 17
Low Gillerthwaite Field Centre CIO Notes to the Financial Statements fcontinued) Year ended 31 August 2024 18. Analysis of charitable funds (eofft>tinuedJ Restricted funds At Prior year 31 Aug 202 Transfers adjustments At 1 Sep 2023 Income Expendituro Reslricled Fund At Prior year 31 Aug 202 Transfers adjuslmenls Al 1 Sep 2022 Income Expenditure Restricted Fund 667 12401 1501 1377} 19. Analysls of net assets between funds Unre5tricled Total Funds Funds 2024 Tangible fixed assets Current assets CdItorS less than 1 year Creditors greater than 1 year Net assets 6,574 57,870 17.854} {24.0001 32,590 6.574 57,870 {7.8541 124.0001 32,590 Unrestricted Total Funds Funds 2023 Tangible fixed assets Current assets Creditors less than 1 year Creditors greater than 1 year Net assets 58.796 {3,5671 124,0001 31,229 58,796 13,5671 124,000} 31,229 18
Low Gillerthwaite Field Centre CIO Management Information Year ended 31 August 2024 Thg following pages do not form part of the financial statements. 19
Low Gillerthwaite Field Centre CIO Detailod Statement of Financial Activities Year ended 31 August 2024 2024 2023 Income and endowments Donations and legacies Donations Grants receivable Subscriptions 585 4,640 5,307 412 660 1.245 10,359 Charitable activities Sale of goodslservices as part of direct charitable activities Forestry England settlement 105,633 14,100 89.452 119,733 89,452 Investment income Bank interest receivable 135 69 Other inGome Trustee loans {being prior year correction of incorrect accounting Ireatmenti 124,000) Total income 121,113 75.880 Expenditure Expenditure on charitable activities Wages and salaries Rent Rates and water Light and heat Repairs and maintenance Insurance General consumables Fuel for generator Generator hire Web511e and sofvare costs Legal and professional fees Telephone Administrative expenses Depreciation Advertising 31,632 200 2.884 12.916 16.539 6.496 4.184 11,078 4,292 563 22,186 2,139 3,240 1,160 243 28.828 200 1,738 8,931 17,650 2,563 7,239 6,943 3,024 334 30,896 1.352 2.447 243 119,752 112,388 Total expenditure 119,752 112,388 Net incomel(expenditure} 1,361 136,508} 20
Low Gillerthwaite Field Centre CIO Notes to the Detailed Statement of Financial Activities Year ended 31 August 2024 2024 2023 Expendrturg on charitable actlvltles Field Centre activities Activities undertaken directly Wages and salaries Rent Rates and water Light and heat Repairs and maintenance Insurance General consurnables Fuel for generator Generator hire Website and SOfare costs Legal and professional fees Telephone Administrative expenses Depreciation Advertising 31.632 200 2,884 12,916 16,539 6,496 4,184 11,078 4.292 563 28,828 200 1.738 8.931 17.650 2,563 7,239 6,943 3,024 334 1,110 1,352 2.447 2,139 3.240 1,160 243 243 97,566 82.602 Governance costs Accountsncy fees Legal and other professional fees 4,286 17.900 2,820 26,966 22,186 29,786 Expenditure on charltable activities 119,752 112,388 21