2022 - 2023 Shackles Off Annual Report ## Table of Contents 01 Yearly Overview 02 Yearly Overview 03 Yearly Overview 04 Yearly Overview 05 Youth Club 05 06 06 Social Action 07 Youth Development Fund 08 NEET Project 09 10 11 12 13 Over 50's Youth Club New Build Highlights Combined Figures Thank You SHACKLES OFF **MILLOM PROGRESS REPORT 2022/23** ## Yearly Overview ## Introduction 2022-23 was our 14th year of operations in Seascale and the first full year of operations in Millom, following the delivery of the successful pilot the year before. This year through our youth led social action group we have branched out into the community more and engaged in partnership work with other community organisations. The purpose of this was to improve the intergenerational relationships within the local community and to showcase the young people in a positive light. Working in partnership with the local primary school was a reactive measure, to help support the number of young people and parents diagnosed with AUTISM and ADHD, which currently stands at 23% within the school. Overall we have worked with 515 young people, this is an increase of 41% on last year. 47% of these young people have attended more than 4 sessions and 31% have attended more than 10 sessions. We have noticed an increase amongst both age groups in young people that are SEN and have EHCP’s at school. This has not been officially recorded on our monitoring spreadsheets and we have added it moving forward, so we can measure this need. We have faced many challenges this year, particularly due to the vulnerability of the young people we are currently working with, this is described in detail later in this report. ## Staff Changes There have been a few changes to the staff team over the year, Lauren, a long standing youth worker, left to relocate to Sussex and the youthwork manager Rachel left to return to her homeland in Ireland. They have been a big loss to the organisation, however we have been very fortunate with their replacements. Joanne Pears has 15 years experience in the youth sector with 11 being in supervisory/line management roles, as well as some academic role experience with apprentices at the local college. Joanne brings with her a wealth of knowledge and experience and has settled well into the team. She has been instrumental in establishing links and working relationships with both Millom Comprehensive school and 2 local primary schools. This culminated in the launch of the ‘reconnected’ project in partnership with Millom school, in which two of the senior youthworkers deliver. After a failed recruitment attempt in the summer we have now managed to recruit to the vacant youthworker role. We welcome Bobby Benge who has vast experience in general youthwork, youth offending team, and outdoor education. We are also delighted that Bobby lives in the Millom community, which is something we have wanted for a long time. Having someone who understands the community they work in because they live there, is extremely important when trying to understand the challenges that they face. // SHACKLES OFF **ANNUAL REPORT 2022 -2023** ## Yearly Overview ## Holiday Provision There has been a full programme of school holiday provision throughout the year which is additional to the normal sessions. Young people took part in trips to places such as; Walby farm park, Jump Rush in Morecambe, Flip out Manchester Lazer quest and escape rooms in Workington, Crystal maze and museum of science and industry in Manchester. As well as trips there has been additional sessions organised such as BBQ’s, cooking sessions, sports sessions and cinema days. In order to take part in trips, young people have to earn points from a variety of different means, these include; - Community tasks such as litter picks and helping at community events - Taking part in issue based informal educational workshops eg risk taking behaviour, knife crime, CSE, online safety - Positive engagement and behaviours - Volunteering opportunities Using the above model ensures that all young people have the same opportunities, no matter what their financial circumstances. For some young people this is their first chance to leave the county of Cumbria. ## Accredited Awards Shackles off offers the chance to participate in nationally accredited awards to all young people who they work with; this includes awards such as ASDAN, Heart Start, Suicide awareness Peer support, Youth Development project. Taking part in these awards ensures young people develop essential life skills which enables the transition into early adulthood and thereby increasing employability. In Seascale there are poor transport links which means young people struggle to access other training opportunities outside of school. This kind of work is essential in helping to create a level playing field and provides additional opportunities for young people to develop employability skills and enhance their CV's. In Millom we have a number of young people who are school refusers where this kind of work is particularly important and creates an additional pathway for these young people. // SHACKLES OFF **ANNUAL REPORT 2022 -2023** ## Yearly Overview ## NEET Project The NEET project was new this year in Millom, although Shackles Off have experience delivering a NEET project in Seascale. After a slow start, in September Shackles Off approached Millom Comprehensive school, to deliver a preventative NEET project aimed at school refusers and those at risk of exclusion. The senior youthworkers developed a six week rolling programme which can be adapted to the individual needs of the group. The work was around confidence building, goal setting, looking at risk taking behaviours, challenging behaviours and anger management. There has been a mixture of young people attending these sessions, some of whom are challenging and struggle to stay within a classroom environment, others have anxiety and low self-esteem/resilience issues. This work was delivered through a combination of targeted small group work and 1:1 sessions. Currently we have just started Cohort 3 and initial feedback from the school and the young people themselves is positive. After every cohort the school and young people are given a feed-back form to describe how it went and if anything could be improved. The school gave feedback on one young person who had been a school refuser for nearly 2 years and had only attended 3 times. The school were delighted that this young girl had come into school for these sessions which helped with her reengagement back in to school. The young girl suffered from chronic anxiety and said that attending the small group sessions helped her to ‘reconnect’ and hopefully use as a stepping stone to attending fulltime school. We now call this project ‘reconnected’. As well as this programme there is a weekly NEET ‘Drop In’ in both Millom and Seascale, focussing on employability skills and helping young people into employment. ## Challenges Earlier in the report we mentioned the many challenges we faced in the last year. The main challenge has been of managing the large amount of challenging behaviour we have in one group. Youth workers are used to dealing with challenging behaviour, however having so many in one group has been immensely difficult and has needed a full range of intervention. This included ensuring we were involved in the community alcohol partnership, all the early help and TAF meetings that were in place, support from the local PCSO, restructuring sessions, a combination of centre based and detached work and sought specialist advice from other organisations in the area. // SHACKLES OFF **ANNUAL REPORT 2022 -2023** ## Yearly Overview ## Challenges Cont. Restructuring the sessions was the most important tool in managing the challenging behaviour. Previously there had been two X 1 ½ hour sessions per night and we changed this to three X 1 hour sessions. It was important to ensure that young people who wanted to engage had a chance to do so and could thrive in the correct environment. Along with this it was important to ensure the most challenging young people, many with additional needs, EHCP’s and those awaiting diagnoses currently under mental health services such as CAMHS, were able to attend in a safe environment and given the support they need. Having the 3 sessions has meant we are managing to meet all the individual needs of young people accessing our services. Shackles Off are delighted with the first year of work following on from the pilot and are proud of the achievements of young people in the centre and also the dedication of the staff and volunteer team. The year has highlighted the need for services such as ours, to exist in Millom. We are particularly pleased that the Millom community as a whole has welcomed, embraced and fundraised for us. Shackles Off hopes that we will continue to grow and be truly imbedded in the local community. // SHACKLES OFF **ANNUAL REPORT 2022 -2023** ## Youth Club Sessions Shackles Off deliver 10 youth club sessions over 5 days every week. During these sessions the young people take part in fun activities, games and crafts while also developing life skills such as cooking. We also deliver informal education through workshops around issues such as mental health, anger management and sexual health. We work with Cumbria Alcohol Partnership (CAP) including local police and schools to tackle issues in the local area involving ant-social behaviour and drugs and alcohol. We designed and delivered a 4 week programme around drugs and alcohol to work with the young people. Recently staff have launched a new project called 'hot choccy chat'. This session happens once a month and gives young people a chance to talk and debate trending issues and current affairs, in a non judgmental environment. This session gives young people a platform to voice their opinions, listen to others, learn and feel heard. **----- Start of picture text -----**
515 Young People worked with
241 Attended More Than 4 Sessions
159 Attended More Than 10 Sessions
**----- End of picture text -----**
**----- Start of picture text -----**
163 Young People Taken Part In A
Workshop
471 Recorded Outcomes Achieved
**----- End of picture text -----**
// SHACKLES OFF **ANNUAL REPORT 2022 -2023** ## Social Action **----- Start of picture text -----**
18 Social
Actions
Complete!
**----- End of picture text -----**
We run two weekly Social Action sessions in both Seascale and Millom. The purpose of these sessions are to help empower young people to find their voice and teach them that they can make a difference. We hope that through this group we can help them to develop and improve their skills and confidence. This is a youth lead project and the young people take initiative to plan their sessions and activities, as a group, around world issues and topics that interest them. The Millom group decided to focus on an issue close to their hearts, mental health. They wanted to create a campaign for the local community to raise awareness around mental health and highlight local mental health services people could access. They created posters with their own tips to help your mental health and on the mental health services in Millom and south Cumbria. They shared these on social media and displayed them in a community building. The Seascale group are close to their community and planned three community events this year. A Christmas afternoon tea for older members of the community, Easter and Christmas bingo fundraisers as well as children's disco. They also worked with other community groups to create Christmas crackers for the food bank and organised a donation Drop In for the Ukraine appeal. They have continued to raise awareness about bees and other pollinators. They made bee hotels to display in their gardens and provide homes for bees and pollinators all over their local area. They also planted wildflowers at their local train station to provide a good source of pollen. Both groups also planned and took part in a litter pick of their local area, took part in recycling awareness workshops, upcycled objects that would usually be sent to landfill, creating a wreath for remembrance day and made an artwork tribute to the queen after her death. // SHACKLES OFF **ANNUAL REPORT 2022 -2023** ## Youth Development Fund (YDF) The Youth Development Fund (YDF), funded by Sellafield Ltd, is a project that youth providers across Copeland deliver. Young people get the opportunity to plan and organise their own trip. It provides young people with the opportunity to develop skills and confidence they can use in the future when looking for employment or engaging in further education. Young people also gain an ASDAN qualification through this process. The process also involves the group presenting their ideas to a panel of professionals for approval. This gives young people the chance to improve their public speaking and communication skills. 9 young people from Seascale took part in the YDF this year. They travelled to Carlisle to see a performance of 'Blood Brothers' at the Sands Centre, took part in a 3-hour casting workshop (dance, acting & voice). After a fun packed day, they enjoyed a well-deserved treat at 'Shanghai Shanghai' all you can eat Chinese restaurant! A group of 10 young people from Millom to part in the YDF this year. They planned to go to Manchester traveling by train to visit the Science & Industry Museum and took part in the Crystal Maze Experience. Some of the young people had never been outside of the County or to a city before so they overcame anxieties about this. Other members of the group had never ridden the train further than Barrow. **----- Start of picture text -----**
// SHACKLES OFF
16 National
Accreditations
Achieved!
**----- End of picture text -----**
**ANNUAL REPORT 2022 -2023** ## NEET Project Shackles Of provides weekly drop in sessions in Seascale and Millom for those who are not in education, training or employment (NEET). These sessions are a relaxed and safe space for those who attend. Staff provide advice and support in applying for jobs, creating CV's and finding education & training opportunities. Staff also work with school refusers, those with low attendance and those at risk of exclusion to prevent them from becoming NEET. Staff also provide 1:1 support with individuals wellbeing and mental health. When young people first attend this project we have a 'get to know you' meeting so we can tailor the sessions to their needs. For example we are currently working with a young person with additional learning needs and anxiety to boost her confidence and enhance her CV. We are also focusing on interview techniques and helping with online applications. This year we designed 6 week programme to be delivered in schools. The programme is aimed at those who are vulnerable, engaging in risk-taking behaviour or are at risk of exclusion and becoming NEET. We designed this programme after evaluating the needs of young people in Millom. We have created a number of sessions which cover a number of topics eg. Risk taking behaviour, anger management and employability. We began delivering this programme in Millom Secondary School this year and are currently on our 3rd cohort of young people. We have received positive feedback from teachers and young people taking part in the programme. We recognise that group work doesn't work for everyone so we have also been running 1:1 sessions with young people to support them with their needs. This year we have worked with 4 young people on a 1:1 basis through this project in the school. // SHACKLES OFF **ANNUAL REPORT 2022 -2023** ## Over 50's Youth Club This year has seen the launch of the over 50s youth club. The idea behind this was to address loneliness and isolation with the older members of the community post covid. This club has proved to be very successful in a short time with currently over 30 members attending on a biweekly basis. Our members range in ages from early 50s to early 90s. The members are encouraged to join in with activities they used to enjoy as a teen themselves, such as table tennis pool, baking, arts and crafts etc but more importantly to socialise and have fun. The group has provided an excellent platform to complete some intergenerational work by holding events that invite the younger members of the community to the over 50s youth club and join in games and activities together. The group have enjoyed the 50s and 60s music playlist and have a range of games that are both from their era and from the present and have been involved in quizzes and karaoke of all decades. The group has provided the opportunity for the members to get involved and try new things, share experience, gain new skills and watch their confidence grow and characters come out. Quotes from the members: // SHACKLES OFF **ANNUAL REPORT 2022 -2023** ## New Build This last year was a year of change for Shackles Off and the start of new beginnings. We moved out of our South Parade ‘Drop In’ centre in April 2022 into our temporary home in the Old vicarage 200 yards up the road. We are very thankful to the Carlisle Diocese for stepping in to provide temporary accommodation for us, without which we may have struggled to continue our delivery. Our New Build Youth & Community Centre Project has been 4 years in the conception. Shackles Off are excited that this year we secured funding from the Mid Copeland GDF community Partnership and have started to deliver phase 1 of this project. The ‘new build’ is to be sited on the Windscale Complex site in the old games room building adjacent to the tennis courts. Not for profit organisation SASRA has agreed to a 99 year lease on the land the 1950’s prefab building currently stands on, this enabled us to seek funding for the replacement building. Phase 1 started in January 2023 and we anticipate that phase 2 will commence in July when the last bits of funding are in place. We are very grateful to the support we have received from Mid Copeland GDF, in helping us realise our dream of owning our own purpose built Youth & Community Centre. We have also received support from the supply chain, in particular around the schedule of works. We are fortunate to have a project team of experienced professionals, 2 of which have recently retired from Sellafield, to oversee the delivery of the project. The project team is made up of Mandy & Joanne from Shackles Off and Volunteers; Steve Hall, Ian Richardson and Andy Lee. We would like to put on record our sincere thanks for the vast amount of volunteer hours and work they have put into this project so far, which will not only benefit Shackles Off, but the wider community. // SHACKLES OFF **ANNUAL REPORT 2022 -2023** ## Highlights // SHACKLES OFF **ANNUAL REPORT 2022 -2023** ## Combined Figures **Millom & Seascale Combined Figures 2022 - 2023 515** Young People worked with **241** Attended More Than 4 Sessions **159** Attended More Than 10 Sessions **163** Young People Taken Part In A Workshop **471** Recorded Outcomes Achieved **55** Workshops Delivered **16** National Accreditations // SHACKLES OFF **ANNUAL REPORT 2022 -2023** ## Meet The Team! MANDY TAYLOR Executive Officer JOANNE PEARS Project Manager GEMMA DAWSON BETHANY TAYLOR Senior Youth Senior Youth Worker Worker CLAIRE RAWLINS Youth Worker SOPHIE TAYLOR CLAIRE CARRUTHERS BOBBY BENGE Youth Worker Youth Support Worker Youth Worker A big thank the volunteers on the Management team for their support and contributions to the successful running of the project; David Davies, Allison Hanshaw, Janet Hardy, Kina Saunders, Sheila Falkner & Paul Turner. An extra thanks to Janet for continuing to volunteer every Friday night in youth club, for the last 14 years. We would also like to thank to the people of Seascale and Millom, for their continued support of the work we do. Also the regular donations we receive from members of the community, we couldn't do this without your support, for which we are truly grateful. Lastly a big thank you to the organisations that have funded us over the last year and enabled us to continue to deliver quality youth work provision in Seascale and Millom. Charity number: 1194802 Shackles Off Youth & Community Project Charitable Incorporated Organisation (CIO) Tru5tees' report and financial statements for the year ended 31 March 2023 robinson+co Chartered Accountants Shackles Off Youth & Community Project Contents Pate Tru5tee5 report Legal and administrative information Independent examiners. report Statement of financial activitie5 Balance sheet Notes to the financial statements 8-14 Shackles Off Youth & Communlty Project Report of the trustee5 for the year ended 31 March 2023 The trustees present their report and the financial statements for the year ended 31 Marth 2023. The trustees who se¥ved during the year and up to the date of this report are set out on page 4. Structure, 8overnance and management Formotion Shackles Off Youth & Community Project (the CIO) was formed in June 2021 and registered with the Charity Commission under number 1194802 on 15 June 2021. The CIO was forrned with a view to taking over the assets. liabilities and act￿lIeS of Shackles Off, a charitable association. The transfer of assets, liabilities and responsibilities took pla¢e on l July 2021. Recruitment und appointment of trustees Seascale Methodist Church can nominate four trustees onto the Board which maintsins the charities links with its beginnin85. Additional trustees are recruited as and when required. The trustees meet bi-monthly to oversee the management of the CIO. The Executive OffI￿r is Mandy Taylor Risk monogement The trustees have assessed the major strategic, business and operatsons risks to which the organi5ation is exposed. They are satisfied that systems are in place to mitigate the exposure to these risks. Objecti¥e5 and activitie5 Objects The following objects of the CIO are for the public beneffit irt Copeland and carried out in an inclusive envlronment with a Christian ethos: 11 To art as a resource for young people by providing athce and assistance and organising Pfogrammes of a physical. educational and other activities as a means of.. (al Advancing in life and helping young people by developing their Skills, capacrtfjes and capabilities to enable them to partlclpate in society as Independent, matvre and responsible individual5- Ibl Advancing education- Icl Relieving unemployment.- Idl Providing recreational and leisure time actiwty in the interests of s￿la1 Welfa￿ for people living in the area of benefit who have need by reason of their youth. age. infirmity or disability, poverty or so¢lal and economic ciicumstances with a view to improving the conditions of life of such persons. 21 To relieve people who are in need by reason of their age. ill-health. disability, financial hardship or social circumstances in such ways as the trustees shall think fit. Payl shackles Off Youth & Community Projert Report of the trustees for the year ended 31 March 2023 Achievements and performance 2022-23 was Shackles Off 14th year of operatrons in Seascale and the ffirst full year of operations in Millorn. following the delivery of the successful pilot the year before. This year through our youth led social actiot) group we have branched out into the community more and enBaged in partnership work wilh other community organisations. The purpose of this was to improve the intergeneration31 relationships wthin the local ¢ommunity and to show¢ase the young people in a positive light. Working in partnership wtth the local prirnary school wa5 a reactive measure, to help support the number of young people and parents diagnosed with AUTISM and ADHD, which currently stands at 23% within the school. Overall acro55 both delivery aTea5 we have worked with 515 youn8 people, this is an increase of 41% on last year. 47% of these young people have attended more than 4 se$5ion5 and 31% have attended more than 10 sessions. We have noticed an increase amongst both age groups in young people that are SEN and have EHCP'S 81 school. This has not been officially recorded on our monitorlng spreadsheets and we have added it moving forward, $0 we can measure this need. We have faced many challenges this year. particu13rly due to the vulnerability of the young people we are currently working with and have adapted oui sernices to meet theii needs. There have been a few changes io the staff team over the year, Lauren. a long standing youth worker. left to relocate to Sussex and the youthwork manager Rachel left to return to her homeland in Ireland. They have been a big loss to the organisation, however we have been very fortunate with their replacements. Joanne Pears has 15 years experience in the youth sector with 11 being in supervisorylline management roles, as well a5 Some academic role experience with apprentices al the local college. Joanne brings with her a wealth of knowledge and experien￿ and ha5 settled well into thè team. She ha5 been instrumental in establishing Ilnks and working relationships with both Millom Comprehensive school and 2 local primary schools. This culminated in the launch of the 'reconnetted' project in partnership with Millom school. in which two of the senior youthworkers deliver. After 3 failed recruitment attempt in the summer we have now managed to recruit to the vacant youthwoiker role. We welcome Bobby Benge who has vast experience in general youthwork, VOLSth offending team. and outdoor education. We are 3150 delighted that Bobby lives in the Millom community, which is something we ha¥e wanted for a long time. Having someone who understands the community they work in because they live there. 15 extremely important when trying to understand the challenges that they face. We would like to thank to the people of Seascale and Millom, for their continued support of the work we do. Also the iegular donation5 we receive from members of the ¢omrnunity, we couldn't do this without your support, fof which we are truly grateful. Lastly a big thank you to the organisations that have funded us over the last year and enabled us to continue to deliver quality youth work provision in Seascale and Millom. Flnanci31 review The 5urplu5 foi the year amounted to £66,459. At 31 March 2023 the CIO had restritted funds of £75,517 and unrestricted funds of £37.957. ReseThes policy The policy of the organi5ation on formatlon was to have 3 month5 of operating costs in rese￿es. As the organisatlon has grown the aim now is to hold 6 months In reserves. Plans for future perlods This last year wa5 a year of change for Shackle5 Off and the start of new be8innin8s. We moved out of our South Parade 'Drop In, centre in April 2022 into our temporary home in the Old vicarage 2C(J yards up the road. We are verv thankful to the Carlisle Diocese for Stepping in to provide temporary accommodation for us. without which we may have struggled to continue our delivery. Oui New Build Vouth & Community Cenire Project has been 4 years in the conception. Shackles Off are excited that this year we secured funding from the Mid Copeland GDF communitv Partnership and have started to deliver phase l of this project. Pa8e 2 Shackles Off Youth & Community Projert Report of the trustees for the year ended 31 March 2023 The 'new bulld, is to be sited on the Windscale Complex site in the old games room building adjacent to the tennls courts. Not for profil organisation SA5BA has agreed to a 99 year lease on the land the 1950,5 prefab building currently stands on, this enabled us to seek funding for the replacement building. Phase I started in January 2023 and we anticipate that phase 2 will Commen￿ later in the year when the last blts of fundin8 are in place. We are very 8rateful to the support we have received from Mid Copeland GDF, in helping us realise our dream of owning our own puq)Q5e built Youth & Community Centre. We have also received support from the Supply chain, in particular around the schedule of works. We are fortunate to have a project team of experienced profe55ionals, 2 of which have recently retired from Sellafield. to oversee the delivery of the Project. The projeth team Is made up of Mandy & joanne from Shackles Off and Volunieers.. Steve Hall. lan Richardson and Andy Lee. We would like to put on record our sincere thanks for the vast amount of volunteer hours and work they have put into this project $0 far, which will not only benefit Sha¢kles Off. but the wider community. statement of trustees, responsibilities The trustees are responsible for preparing the Trustees. Annual Report and the financial statements in accordance with appllcablè law and United Klngdom Accounting Standards Iunited Kingdom Generally Accepted A¢countinB Practlcel. Law applicable to charities in England and Wales requires the trustees to prepare financial 5t3tements for each financial year which give 3 truè and fair view of charity and of the incoming resources and application of resources of the charity for that yeai. In preparing these financial statements the trustee5 are required to.. select 5Ultable accounting policie5 and then apply them consistently- observe the methods and principles in the Charitie5 SORP. make judgements and èstlmates that are reasonable and prudent. state whether applicable UK Accountin8 Stsndard5 have been followed, subject to any material departures disclosed and explained in the finanual Statements: and prepare the financial statements on the going Con￿rn basis unless it 15 inappropriate to presume that the charitv will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any tlme the flnanclal positlon of the charlty and enable ihem to ensure that the financial statements comply with the Charities A¢t 2011. They are a150 responsible for safe8uardirtg the assets of the charity and hence for taking reasonable Steps for the prevention and detection of fraud and other irre8ularities. On behalf of the board WJ D l Davies Trustee 29 January 2024 Shackles Off Youth & Community Project Legal and admlnlstrative infornlation Charlty number 1194802 Busine55 address The Old Vicarage The Banks Seascale C420 IQT Trustees D l Davies K L Saunders AJ Hanshaw C P Turner S J Falkner Accountants robin50n*CO The Old For8e Betk Place Gosforth CA20 IAT Pap4 Shackles Off Youth & Community Project Independent examlner's report to the trustees on the unaudlted financlal statements of Shackles Off Youth & Community Projert. I report on the accounts of Shackles Off Youth & Community Project for the year ended 31 March 2023 set out on pages I to 14. Respective responslbllitles of trustees and independent examlner As the charity's trustees you are responsible for the preparation of the accounts. The trustees consider that the audit requlrement of section 144 of the Charitie5 Act 2011 (the Charities Act) doe5 not apply and that an independent examination Is needed. It is my responsibi5ity to examine the a¢¢ounts under section 145 of the Charities Act. to follow the procedures laid down in the General Direction5 given by the Charity Commission under section 14515llbl of the Charities Act. and to state whether particular matters have come to my attention. Basis of independent examiner's statement My examination was carried out in accordance with the General Directions given by the Charity Commisslon. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also intludes consideration of any unusual items or disclosures in the accounts, and seekin8 explanations from you as trustees concerning any such matters. The procedures undertaken do nol provide all the evidence that would be required in an audil, and consequently I do not expre55 an aLtdit opinion on the view given by the accounts. Independent examiner's statement In connection with my examination, no matter has come to my attention: lil which gives me reasonable cause to believe that in any material respect the requirements.. to keep proper accounting records in accordance with section 41 of the Act. and to prepare accounts whith accord with the accountin8 records and to comply with the accountlf18 requirements of the Act have not been met. or 1111 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mr Peter Ellwood FCA Independent examiner robinson+co Chartered A¢¢ountanis Oxford Chambers. New Oxford Street Workington CA14 2LR 29 January 2024 Pa¥e 5 Shackles Off Youth & Communlty Projert Statement of flnanclal artivitles For the year ended 31 March 2023 Year ended Unrestricted Restrfcted 31103123 funds funds Total Period ended 31103122 Total Notes Income Oonations and legacies Other income Transfer from unregistered charity 19.471 1,814 215,070 234,541 1,814 99,914 1,188 44,765 Total income 21.285 215,070 236.355 145.867 Expenditure Charitable activities Exceptional costs of charitable activities 22. 119.7731 147,896 19.773 169.896 98.853 Total expendlture 2,227 167,669 169.896 98,853 Net income for the yeai 19,058 47.401 66,4S9 47,014 Total fvnds brought forward 18,899 28.115 47,014 Total funds carried fO￿ard 37,957 75.516 113,473 47.014 The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total reco8nisei gains and losses has not been prepared. All of the above amounts relate to continulng actiwties. The notes on paBe5 8 to 14 fomi an Integral part ol these financial statements. Shackles Off Youth & Community Projert Balance sheet as at 31 March 2023 2023 2022 Notes F￿ed assets Tangible as5et5 Current assets Debtors Cash at bank and in hand 22.276 84,528 43,849 93,528 49,849 Creditors: amounts falling due wiihin one year io 12.3301 12,8351 Net current a55ets 91.198 47.014 Net a55et5 113.474 47,014 Funds Restricted income funds Unrestrlcted Income funds li 75.517 37,957 28,115 18.899 Total funds 113.474 47,014 The financial statements were approved by the trustee5 on 29 January 2024 and signed on its behalf by D l Davles Trustee The notes on pa8e5 8 to 14 fr*mi an Integral part of these financlal statemènts. Shackles Off Youth & Community Projert Notes to flnancial statements for the year ended 31 March 2023 Accounting policies The principal accounting pollcles are svmmarise(I below. The accountlng pollcies have been applied consistently throughout the yeaT and the preceding period. 1.1. Basls of accounting The financial statements are prepared under the historical cost convention and in attordance with the ststement of Recommended Practice 'Accounting and ReportinB by Charitie5' preparin8 their accounts in accordance with the FlnancSal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities ACL 2011. The Charity constitutes a public benefit entity as defined by FRS 102. The finanual 5taternent5 are prepared in UK Sterling which is the functional CLSrrency of the entity. 1.2. Cashflow The charity has taken advantage of the exemption in FRSI from the requirement to produce a cashflow statement because it is a small charity. 1.3. Income All income is irbduded in the statement of finanoal artivitie5 when the eharity is entitled to the in¢ome and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categorles of Income.. Voluntary Income Is received by way of grants. donations and gifts and is Included in full in the statement of financial artivities when Ye￿I¥3ble. Grants where entitlement is not conditional on the delivery of a specific performance by the charity. are recognised when the charity become5 unconditionally entitled to the grant. Donated serviees and facilities are included at the value to the Charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incoming resources withsn actimties for generating funds when they are sold. Grants, including grants for the purchase of fixed assets. are recognised in full in the statement of financial activities in the year in which they are re¢eNable. Expenditure Expenditure is recognised on an accrual basis as a liabilrty 1$ Ificurred. Expenditure includes any VAT which cannot be fully recoveied, and is reported as part of the expenditure to which it relates. Charitable expenditure tomprises those costs incurred by the charity in the delivery of its activities and service5 for its beneficiaries. It includes both costs that can be allocated directly to such artivities and those costs of an indirect nature necessary to support them. Support costs are those costs incurred directly in support of expenditure on the objectg of the charity and include project management. Page 8 Shackles Off Youth & Communlty Project Notes to flnancial statements for the year ended 31 March 2023 Tangible r￿ed assets and depreciation Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected usefvl life, as follows.. Leasehold properties Straight Itne over 50 years once completed DefSned contrlbutlon penslon schemes The pension costs chaiÉed in the financial statements represent the contribution payable by the charlty durlng the year. Donation5 and legacies Year ended Restricted 31103123 Period ended 31103122 Unrestrirt*d Donations l in IIJO club Fundraising Francis C Scott Cumbria Community Foundation Copeland Community Fund Sellafield Ltil- NDA Project 2,665 3,124 1.907 2,7(KJ 2,665 3,124 1,907 15.0 4,001 2,154 86 15,000 13.741 22.500 22.000 5,265 500 4,IX)O 12,3CKI 50.174 23,155 50,174 23,155 CO-OP Northern Rail South Whitehaven Youth Project Tudor Trust Hadfield Grantscape- Walney Community Fund Carlisle Diocese Cumbria Alcohol Partnership GDF-RWM (New build) Western Fells Methodist fjrcuit Cumbria County Council- HAF Cumbria County Council Phoenix Youth Project Government grant5 Icovidl 576 18,073 576 20,LKK) 1.927 3.948 672 83.331 672 83.331 2,500 1,278 6,611 2,6LX) 2,500 1,278 6,611 1.9 10,667 19,471 215,070 234,541 99.914 Page 9 Shackles Off Youth & Communlty Projert Notes to financial statements for the year ended 31 March 2023 Other Income Year ènded Unrèstrlcted 31103123 lunds Total Perlod ended 31103122 Total Other income Income from tuckshop Gift aid 600 1,214 200 820 168 1.214 1.814 1.814 1.188 44,765 Transfer from unregistered charity 1,814 1.814 45,953 Costs of charltsble artivities- by fvnd type Year ended Rèstrlcted 31103123 funds Total Perlod ended 31103122 Total Unrestrlcted funds Youth and community work Millom- staffin8 and other re5trirted tosts Fund transfer 22.fxMI 74.303 73.593 19,773 96.303 73,593 74.247 24,606 119.7731 2,227 167.669 169.896 98.853 Costs of charilable activltles- by arti¥ity Yèar Artfvltles ended undertaken 31103123 dlrertly Total Period endèd 3y03122 Total Youth and community work Millom - Staffing and other restricted costs 96.303 73.593 96,303 73,593 74,247 24,606 169,896 169,896 98.853 Pa8e 10 Shackles Off Youth & Community Project Notes to financial statements for the year ended 31 March 2023 Employee5 Employment costs Year Year endèd 31103123 ended 31103123 Wages and 5alarie5 Social security Costs Pension costs Staff tralnlng and travel costs 114,720 2,436 1.825 1,535 64.636 I,ioi 1,713 2.195 120.516 69,645 No employee received emoluments of more than £60,(DJ12022 = None). Number of employees The average monthly numbers of employees linduding the trustees) durirtg the yèar was as follow5: Year ended 31103123 Number Perlod ended 31103122 Number Penslon costs The company operates a defined contribution pension scheme in respect of the its employee5. The scheme and its asseis are held by independent rnanager5. The pension charge represents contributions due from the company and was as follows: Year ended 31103123 Perlod ended 31103122 Pension charge 1,825 1.713 Page 11 Shackles Off Youth & Communlty Project Notes to flnanclal statements for the year ended 31 March 2023 Long leasehold Tangible fixed a55ets property Totsl Additions 22,276 22,276 At l April 2022 and At 31 March 2023 22,276 22.276 Net book values At 31 Marth 2023 22.276 22,276 Debtors 31103123 31103122 Prepayments and accrued income 6,000 io. Creditors: amounts falling due wlthin one year 3V03123 31103122 Other creditor5 Accruals and deferred income 788 1,542 1.335 1,500 2,330 2.835 Pale 12 Shackles Off Youth & Communlty Project Notes to flnancial statements for the year ended 31 March 2023 ii. Analysis of net assets between fvnds Unrestrlcted funds Restrfrted funds Total fvnds Fund balances at 31 March 2023 35 represented by: Tangible fixed assets Current assets Current liabilities 63.558 11,959 63,558 52,246 12,3301 40,287 12,3301 37,957 75,517 113,474 Analysis of net assets between fund5 Unrestrkted Restrlrted Total Fund balan¢es at 31 March 2022 as represente(I by- Investment 355ets Current assets Current liabilities 21.734 12,8351 28,115 49.849 12,8351 18.899 28,115 47,014 Iz. Unrestricted funds Incoming resource5 Outgolng At resources31 Marth 2023 l Aprll 2022 Unrestricted Funds 18,899 21.285 12,2271 37.957 Unrestrirted funds- Prevlous perlod At l July 2021 Incomlng Outgoing At resources resourrR531 March 2022 Unrestricted Funds 29.092 110.1931 18.899 PaBe 13 Shackles Off Youth & Community Project Notes to financial statements for the year ended 31 March 2023 13. Restrlcted funds At l April 2022 Incomlng Outgolng At resources rèsources31 March 2023 Sea5cale staffing Millom staffing Youth work l other restricted funds Christian work Benevolent fund New build project 1.070 18,741 7.589 656 59 56.977 59,131 15,631 158.0421 173.5931 116,2061 1481 161 119,7731 4,279 7,014 53 63,558 83,331 28.115 215.070 1167,6681 75,517 Restrirted fvnds- previous period At 01 July 2021 Incomlng Outgoing At rtsouros resources31 March 2022 Seascale staffing Millom staffing Youth work l other restricted funds Chrisiian work Benevolent fund Millom pilot 51.485 18,741 21,180 704 59 24,606 150.4151 1.070 18.741 7.589 656 59 113,5911 1481 I24.6[￿) 116.775 188.6601 28,115 Purp05e5 of re5trirted funds Ouring the year the charity receiveil fundinÉ of £56.977 from various sources toward the c05t of staffing at the Seascale site, costs of £58,042 were incurred. the balance of £5 was carried forward (Amount brought fo￿ard from the period ended 31 March 2022 was £1,070). The charity received funding of £59.131 from various sources toward the c05t of staffing at the Millom site. costs of £73.593 were incurred. the balance of £4.279 was Ca￿led forwar¢J (Amount brought forward from the period ended 31 March 2022 was £18.7411 The charity le￿Ived funding of £15,631 from various sources toward the cost of youth workers, costs of £16,206 were incurred, the balance of £608 was carried forward IAmount brought forward from the period ended 31 March 2022 wa5 £7.5891 The charity received a grant of £83,331 from GOF-RWM for the buildlng of the new base, costs of £19,773 were incurred, 50 the balance carried forward 15 £63.558. Page 14 Charity number: 1194802 Shackles Off Youth & Community Project Charitable Incorporated Organisation (CIO) Tru5tees' report and financial statements for the year ended 31 March 2023 robinson+co Chartered Accountants Shackles Off Youth & Community Project Contents Pate Tru5tee5 report Legal and administrative information Independent examiners. report Statement of financial activitie5 Balance sheet Notes to the financial statements 8-14 Shackles Off Youth & Communlty Project Report of the trustee5 for the year ended 31 March 2023 The trustees present their report and the financial statements for the year ended 31 Marth 2023. The trustees who se¥ved during the year and up to the date of this report are set out on page 4. Structure, 8overnance and management Formotion Shackles Off Youth & Community Project (the CIO) was formed in June 2021 and registered with the Charity Commission under number 1194802 on 15 June 2021. The CIO was forrned with a view to taking over the assets. liabilities and act￿lIeS of Shackles Off, a charitable association. The transfer of assets, liabilities and responsibilities took pla¢e on l July 2021. Recruitment und appointment of trustees Seascale Methodist Church can nominate four trustees onto the Board which maintsins the charities links with its beginnin85. Additional trustees are recruited as and when required. The trustees meet bi-monthly to oversee the management of the CIO. The Executive OffI￿r is Mandy Taylor Risk monogement The trustees have assessed the major strategic, business and operatsons risks to which the organi5ation is exposed. They are satisfied that systems are in place to mitigate the exposure to these risks. Objecti¥e5 and activitie5 Objects The following objects of the CIO are for the public beneffit irt Copeland and carried out in an inclusive envlronment with a Christian ethos: 11 To art as a resource for young people by providing athce and assistance and organising Pfogrammes of a physical. educational and other activities as a means of.. (al Advancing in life and helping young people by developing their Skills, capacrtfjes and capabilities to enable them to partlclpate in society as Independent, matvre and responsible individual5- Ibl Advancing education- Icl Relieving unemployment.- Idl Providing recreational and leisure time actiwty in the interests of s￿la1 Welfa￿ for people living in the area of benefit who have need by reason of their youth. age. infirmity or disability, poverty or so¢lal and economic ciicumstances with a view to improving the conditions of life of such persons. 21 To relieve people who are in need by reason of their age. ill-health. disability, financial hardship or social circumstances in such ways as the trustees shall think fit. Payl shackles Off Youth & Community Projert Report of the trustees for the year ended 31 March 2023 Achievements and performance 2022-23 was Shackles Off 14th year of operatrons in Seascale and the ffirst full year of operations in Millorn. following the delivery of the successful pilot the year before. This year through our youth led social actiot) group we have branched out into the community more and enBaged in partnership work wilh other community organisations. The purpose of this was to improve the intergeneration31 relationships wthin the local ¢ommunity and to show¢ase the young people in a positive light. Working in partnership wtth the local prirnary school wa5 a reactive measure, to help support the number of young people and parents diagnosed with AUTISM and ADHD, which currently stands at 23% within the school. Overall acro55 both delivery aTea5 we have worked with 515 youn8 people, this is an increase of 41% on last year. 47% of these young people have attended more than 4 se$5ion5 and 31% have attended more than 10 sessions. We have noticed an increase amongst both age groups in young people that are SEN and have EHCP'S 81 school. This has not been officially recorded on our monitorlng spreadsheets and we have added it moving forward, $0 we can measure this need. We have faced many challenges this year. particu13rly due to the vulnerability of the young people we are currently working with and have adapted oui sernices to meet theii needs. There have been a few changes io the staff team over the year, Lauren. a long standing youth worker. left to relocate to Sussex and the youthwork manager Rachel left to return to her homeland in Ireland. They have been a big loss to the organisation, however we have been very fortunate with their replacements. Joanne Pears has 15 years experience in the youth sector with 11 being in supervisorylline management roles, as well a5 Some academic role experience with apprentices al the local college. Joanne brings with her a wealth of knowledge and experien￿ and ha5 settled well into thè team. She ha5 been instrumental in establishing Ilnks and working relationships with both Millom Comprehensive school and 2 local primary schools. This culminated in the launch of the 'reconnetted' project in partnership with Millom school. in which two of the senior youthworkers deliver. After 3 failed recruitment attempt in the summer we have now managed to recruit to the vacant youthwoiker role. We welcome Bobby Benge who has vast experience in general youthwork, VOLSth offending team. and outdoor education. We are 3150 delighted that Bobby lives in the Millom community, which is something we ha¥e wanted for a long time. Having someone who understands the community they work in because they live there. 15 extremely important when trying to understand the challenges that they face. We would like to thank to the people of Seascale and Millom, for their continued support of the work we do. Also the iegular donation5 we receive from members of the ¢omrnunity, we couldn't do this without your support, fof which we are truly grateful. Lastly a big thank you to the organisations that have funded us over the last year and enabled us to continue to deliver quality youth work provision in Seascale and Millom. Flnanci31 review The 5urplu5 foi the year amounted to £66,459. At 31 March 2023 the CIO had restritted funds of £75,517 and unrestricted funds of £37.957. ReseThes policy The policy of the organi5ation on formatlon was to have 3 month5 of operating costs in rese￿es. As the organisatlon has grown the aim now is to hold 6 months In reserves. Plans for future perlods This last year wa5 a year of change for Shackle5 Off and the start of new be8innin8s. We moved out of our South Parade 'Drop In, centre in April 2022 into our temporary home in the Old vicarage 2C(J yards up the road. We are verv thankful to the Carlisle Diocese for Stepping in to provide temporary accommodation for us. without which we may have struggled to continue our delivery. Oui New Build Vouth & Community Cenire Project has been 4 years in the conception. Shackles Off are excited that this year we secured funding from the Mid Copeland GDF communitv Partnership and have started to deliver phase l of this project. Pa8e 2 Shackles Off Youth & Community Projert Report of the trustees for the year ended 31 March 2023 The 'new bulld, is to be sited on the Windscale Complex site in the old games room building adjacent to the tennls courts. Not for profil organisation SA5BA has agreed to a 99 year lease on the land the 1950,5 prefab building currently stands on, this enabled us to seek funding for the replacement building. Phase I started in January 2023 and we anticipate that phase 2 will Commen￿ later in the year when the last blts of fundin8 are in place. We are very 8rateful to the support we have received from Mid Copeland GDF, in helping us realise our dream of owning our own puq)Q5e built Youth & Community Centre. We have also received support from the Supply chain, in particular around the schedule of works. We are fortunate to have a project team of experienced profe55ionals, 2 of which have recently retired from Sellafield. to oversee the delivery of the Project. The projeth team Is made up of Mandy & joanne from Shackles Off and Volunieers.. Steve Hall. lan Richardson and Andy Lee. We would like to put on record our sincere thanks for the vast amount of volunteer hours and work they have put into this project $0 far, which will not only benefit Sha¢kles Off. but the wider community. statement of trustees, responsibilities The trustees are responsible for preparing the Trustees. Annual Report and the financial statements in accordance with appllcablè law and United Klngdom Accounting Standards Iunited Kingdom Generally Accepted A¢countinB Practlcel. Law applicable to charities in England and Wales requires the trustees to prepare financial 5t3tements for each financial year which give 3 truè and fair view of charity and of the incoming resources and application of resources of the charity for that yeai. In preparing these financial statements the trustee5 are required to.. select 5Ultable accounting policie5 and then apply them consistently- observe the methods and principles in the Charitie5 SORP. make judgements and èstlmates that are reasonable and prudent. state whether applicable UK Accountin8 Stsndard5 have been followed, subject to any material departures disclosed and explained in the finanual Statements: and prepare the financial statements on the going Con￿rn basis unless it 15 inappropriate to presume that the charitv will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any tlme the flnanclal positlon of the charlty and enable ihem to ensure that the financial statements comply with the Charities A¢t 2011. They are a150 responsible for safe8uardirtg the assets of the charity and hence for taking reasonable Steps for the prevention and detection of fraud and other irre8ularities. On behalf of the board WJ D l Davies Trustee 29 January 2024 Shackles Off Youth & Community Project Legal and admlnlstrative infornlation Charlty number 1194802 Busine55 address The Old Vicarage The Banks Seascale C420 IQT Trustees D l Davies K L Saunders AJ Hanshaw C P Turner S J Falkner Accountants robin50n*CO The Old For8e Betk Place Gosforth CA20 IAT Pap4 Shackles Off Youth & Community Project Independent examlner's report to the trustees on the unaudlted financlal statements of Shackles Off Youth & Community Projert. I report on the accounts of Shackles Off Youth & Community Project for the year ended 31 March 2023 set out on pages I to 14. Respective responslbllitles of trustees and independent examlner As the charity's trustees you are responsible for the preparation of the accounts. The trustees consider that the audit requlrement of section 144 of the Charitie5 Act 2011 (the Charities Act) doe5 not apply and that an independent examination Is needed. It is my responsibi5ity to examine the a¢¢ounts under section 145 of the Charities Act. to follow the procedures laid down in the General Direction5 given by the Charity Commission under section 14515llbl of the Charities Act. and to state whether particular matters have come to my attention. Basis of independent examiner's statement My examination was carried out in accordance with the General Directions given by the Charity Commisslon. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also intludes consideration of any unusual items or disclosures in the accounts, and seekin8 explanations from you as trustees concerning any such matters. The procedures undertaken do nol provide all the evidence that would be required in an audil, and consequently I do not expre55 an aLtdit opinion on the view given by the accounts. Independent examiner's statement In connection with my examination, no matter has come to my attention: lil which gives me reasonable cause to believe that in any material respect the requirements.. to keep proper accounting records in accordance with section 41 of the Act. and to prepare accounts whith accord with the accountin8 records and to comply with the accountlf18 requirements of the Act have not been met. or 1111 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mr Peter Ellwood FCA Independent examiner robinson+co Chartered A¢¢ountanis Oxford Chambers. New Oxford Street Workington CA14 2LR 29 January 2024 Pa¥e 5 Shackles Off Youth & Communlty Projert Statement of flnanclal artivitles For the year ended 31 March 2023 Year ended Unrestricted Restrfcted 31103123 funds funds Total Period ended 31103122 Total Notes Income Oonations and legacies Other income Transfer from unregistered charity 19.471 1,814 215,070 234,541 1,814 99,914 1,188 44,765 Total income 21.285 215,070 236.355 145.867 Expenditure Charitable activities Exceptional costs of charitable activities 22. 119.7731 147,896 19.773 169.896 98.853 Total expendlture 2,227 167,669 169.896 98,853 Net income for the yeai 19,058 47.401 66,4S9 47,014 Total fvnds brought forward 18,899 28.115 47,014 Total funds carried fO￿ard 37,957 75.516 113,473 47.014 The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total reco8nisei gains and losses has not been prepared. All of the above amounts relate to continulng actiwties. The notes on paBe5 8 to 14 fomi an Integral part ol these financial statements. Shackles Off Youth & Community Projert Balance sheet as at 31 March 2023 2023 2022 Notes F￿ed assets Tangible as5et5 Current assets Debtors Cash at bank and in hand 22.276 84,528 43,849 93,528 49,849 Creditors: amounts falling due wiihin one year io 12.3301 12,8351 Net current a55ets 91.198 47.014 Net a55et5 113.474 47,014 Funds Restricted income funds Unrestrlcted Income funds li 75.517 37,957 28,115 18.899 Total funds 113.474 47,014 The financial statements were approved by the trustee5 on 29 January 2024 and signed on its behalf by D l Davles Trustee The notes on pa8e5 8 to 14 fr*mi an Integral part of these financlal statemènts. Shackles Off Youth & Community Projert Notes to flnancial statements for the year ended 31 March 2023 Accounting policies The principal accounting pollcles are svmmarise(I below. The accountlng pollcies have been applied consistently throughout the yeaT and the preceding period. 1.1. Basls of accounting The financial statements are prepared under the historical cost convention and in attordance with the ststement of Recommended Practice 'Accounting and ReportinB by Charitie5' preparin8 their accounts in accordance with the FlnancSal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities ACL 2011. The Charity constitutes a public benefit entity as defined by FRS 102. The finanual 5taternent5 are prepared in UK Sterling which is the functional CLSrrency of the entity. 1.2. Cashflow The charity has taken advantage of the exemption in FRSI from the requirement to produce a cashflow statement because it is a small charity. 1.3. Income All income is irbduded in the statement of finanoal artivitie5 when the eharity is entitled to the in¢ome and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categorles of Income.. Voluntary Income Is received by way of grants. donations and gifts and is Included in full in the statement of financial artivities when Ye￿I¥3ble. Grants where entitlement is not conditional on the delivery of a specific performance by the charity. are recognised when the charity become5 unconditionally entitled to the grant. Donated serviees and facilities are included at the value to the Charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incoming resources withsn actimties for generating funds when they are sold. Grants, including grants for the purchase of fixed assets. are recognised in full in the statement of financial activities in the year in which they are re¢eNable. Expenditure Expenditure is recognised on an accrual basis as a liabilrty 1$ Ificurred. Expenditure includes any VAT which cannot be fully recoveied, and is reported as part of the expenditure to which it relates. Charitable expenditure tomprises those costs incurred by the charity in the delivery of its activities and service5 for its beneficiaries. It includes both costs that can be allocated directly to such artivities and those costs of an indirect nature necessary to support them. Support costs are those costs incurred directly in support of expenditure on the objectg of the charity and include project management. Page 8 Shackles Off Youth & Communlty Project Notes to flnancial statements for the year ended 31 March 2023 Tangible r￿ed assets and depreciation Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected usefvl life, as follows.. Leasehold properties Straight Itne over 50 years once completed DefSned contrlbutlon penslon schemes The pension costs chaiÉed in the financial statements represent the contribution payable by the charlty durlng the year. Donation5 and legacies Year ended Restricted 31103123 Period ended 31103122 Unrestrirt*d Donations l in IIJO club Fundraising Francis C Scott Cumbria Community Foundation Copeland Community Fund Sellafield Ltil- NDA Project 2,665 3,124 1.907 2,7(KJ 2,665 3,124 1,907 15.0 4,001 2,154 86 15,000 13.741 22.500 22.000 5,265 500 4,IX)O 12,3CKI 50.174 23,155 50,174 23,155 CO-OP Northern Rail South Whitehaven Youth Project Tudor Trust Hadfield Grantscape- Walney Community Fund Carlisle Diocese Cumbria Alcohol Partnership GDF-RWM (New build) Western Fells Methodist fjrcuit Cumbria County Council- HAF Cumbria County Council Phoenix Youth Project Government grant5 Icovidl 576 18,073 576 20,LKK) 1.927 3.948 672 83.331 672 83.331 2,500 1,278 6,611 2,6LX) 2,500 1,278 6,611 1.9 10,667 19,471 215,070 234,541 99.914 Page 9 Shackles Off Youth & Communlty Projert Notes to financial statements for the year ended 31 March 2023 Other Income Year ènded Unrèstrlcted 31103123 lunds Total Perlod ended 31103122 Total Other income Income from tuckshop Gift aid 600 1,214 200 820 168 1.214 1.814 1.814 1.188 44,765 Transfer from unregistered charity 1,814 1.814 45,953 Costs of charltsble artivities- by fvnd type Year ended Rèstrlcted 31103123 funds Total Perlod ended 31103122 Total Unrestrlcted funds Youth and community work Millom- staffin8 and other re5trirted tosts Fund transfer 22.fxMI 74.303 73.593 19,773 96.303 73,593 74.247 24,606 119.7731 2,227 167.669 169.896 98.853 Costs of charilable activltles- by arti¥ity Yèar Artfvltles ended undertaken 31103123 dlrertly Total Period endèd 3y03122 Total Youth and community work Millom - Staffing and other restricted costs 96.303 73.593 96,303 73,593 74,247 24,606 169,896 169,896 98.853 Pa8e 10 Shackles Off Youth & Community Project Notes to financial statements for the year ended 31 March 2023 Employee5 Employment costs Year Year endèd 31103123 ended 31103123 Wages and 5alarie5 Social security Costs Pension costs Staff tralnlng and travel costs 114,720 2,436 1.825 1,535 64.636 I,ioi 1,713 2.195 120.516 69,645 No employee received emoluments of more than £60,(DJ12022 = None). Number of employees The average monthly numbers of employees linduding the trustees) durirtg the yèar was as follow5: Year ended 31103123 Number Perlod ended 31103122 Number Penslon costs The company operates a defined contribution pension scheme in respect of the its employee5. The scheme and its asseis are held by independent rnanager5. The pension charge represents contributions due from the company and was as follows: Year ended 31103123 Perlod ended 31103122 Pension charge 1,825 1.713 Page 11 Shackles Off Youth & Communlty Project Notes to flnanclal statements for the year ended 31 March 2023 Long leasehold Tangible fixed a55ets property Totsl Additions 22,276 22,276 At l April 2022 and At 31 March 2023 22,276 22.276 Net book values At 31 Marth 2023 22.276 22,276 Debtors 31103123 31103122 Prepayments and accrued income 6,000 io. Creditors: amounts falling due wlthin one year 3V03123 31103122 Other creditor5 Accruals and deferred income 788 1,542 1.335 1,500 2,330 2.835 Pale 12 Shackles Off Youth & Communlty Project Notes to flnancial statements for the year ended 31 March 2023 ii. Analysis of net assets between fvnds Unrestrlcted funds Restrfrted funds Total fvnds Fund balances at 31 March 2023 35 represented by: Tangible fixed assets Current assets Current liabilities 63.558 11,959 63,558 52,246 12,3301 40,287 12,3301 37,957 75,517 113,474 Analysis of net assets between fund5 Unrestrkted Restrlrted Total Fund balan¢es at 31 March 2022 as represente(I by- Investment 355ets Current assets Current liabilities 21.734 12,8351 28,115 49.849 12,8351 18.899 28,115 47,014 Iz. Unrestricted funds Incoming resource5 Outgolng At resources31 Marth 2023 l Aprll 2022 Unrestricted Funds 18,899 21.285 12,2271 37.957 Unrestrirted funds- Prevlous perlod At l July 2021 Incomlng Outgoing At resources resourrR531 March 2022 Unrestricted Funds 29.092 110.1931 18.899 PaBe 13 Shackles Off Youth & Community Project Notes to financial statements for the year ended 31 March 2023 13. Restrlcted funds At l April 2022 Incomlng Outgolng At resources rèsources31 March 2023 Sea5cale staffing Millom staffing Youth work l other restricted funds Christian work Benevolent fund New build project 1.070 18,741 7.589 656 59 56.977 59,131 15,631 158.0421 173.5931 116,2061 1481 161 119,7731 4,279 7,014 53 63,558 83,331 28.115 215.070 1167,6681 75,517 Restrirted fvnds- previous period At 01 July 2021 Incomlng Outgoing At rtsouros resources31 March 2022 Seascale staffing Millom staffing Youth work l other restricted funds Chrisiian work Benevolent fund Millom pilot 51.485 18,741 21,180 704 59 24,606 150.4151 1.070 18.741 7.589 656 59 113,5911 1481 I24.6[￿) 116.775 188.6601 28,115 Purp05e5 of re5trirted funds Ouring the year the charity receiveil fundinÉ of £56.977 from various sources toward the c05t of staffing at the Seascale site, costs of £58,042 were incurred. the balance of £5 was carried forward (Amount brought fo￿ard from the period ended 31 March 2022 was £1,070). The charity received funding of £59.131 from various sources toward the c05t of staffing at the Millom site. costs of £73.593 were incurred. the balance of £4.279 was Ca￿led forwar¢J (Amount brought forward from the period ended 31 March 2022 was £18.7411 The charity le￿Ived funding of £15,631 from various sources toward the cost of youth workers, costs of £16,206 were incurred, the balance of £608 was carried forward IAmount brought forward from the period ended 31 March 2022 wa5 £7.5891 The charity received a grant of £83,331 from GOF-RWM for the buildlng of the new base, costs of £19,773 were incurred, 50 the balance carried forward 15 £63.558. Page 14