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2024-12-31-accounts

Charity no. 1197005

Anti Racist Cumbria Report and Unaudited Financial Statements

31 December 2024

Anti Racist Cumbria

Reference and administrative details

For theyear ended 31 December 2024 For theyear ended 31 December 2024
Charity number 1197005
Registered office 167-169 Great Portland Street
5th Floor
London
Greater London
W1W 5PF
Trustees The trustees who served during the year and up to the date of this report
were as follows:
N Anderson
M Banisaeid (resigned 6 December 2024)
K Cooper (appointed 6 February 2024)
J Fleary
Z Houghton
S Peart
A Scott
Bankers Virgin Money
7 Stricklandgate
Kendal
LA9 4NB
Independent examiners Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Anti Racist Cumbria

Report of the trustees

For the year ended 31 December 2024

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Structure, governance and management

Anti Racist Cumbria (ARC) is a Charitable Incorporated Organisation registered with the Charity Commission under the charity number 1197005 on 8 December 2021, having operated as a voluntary organisation since September 2020. The charity is governed by its Constitution, which has been approved by the Charity Commission, that sets out it's charitable objects as the promotion of equality and diversity and racial harmony for the public benefit in Cumbria by:

Recruitment and induction of trustees

ARC has a Trustee Board of six members. The recruitment process focuses on ensuring that trustees are aligned with the mission and values of ARC. Induction includes comprehensive training on anti-racism and the specific goals of the organisation.

Organisational structure

ARC is a CIO with only its trustees as voting members. The Board oversees the direction of the charity and holds to account the employed staff, of which there were 4 full time at the time of this reporting. In addition there are approximately twenty-one freelance facilitators, eight freelance youth workers and over one hundred volunteers.

The organisational structure is designed to support its five pillars of work: Impacting Leadership, Growing Grassroots, Education, Communication, and Embodiment & Self-Regulation.

Objectives, activities and performance Impacting leadership

ARC delivers a range of anti-racist programmes to various sectors in Cumbria, including local authorities, the NHS, and arts and culture. These programmes focus on conversations rather than traditional training, aiming to foster deep understanding and commitment to anti-racism.

As part of the Impacting Leadership strand, ARC recognises the importance of influencing policy. The organisation dedicates energy to addressing systemic racism in national and local government policies, as well as in policy frameworks guiding specific sectors like the NHS. Key activities include:

Transforming Education

When ARC started out, it was clear that education would be a significant part of its work, but the scope and impact have grown beyond initial expectations. Education at ARC involves working with early years, primary and secondary schools, further education, and higher education institutions.

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Anti Racist Cumbria

Report of the trustees

For the year ended 31 December 2024

It also includes educating educators and the wider community.

While ARC has made significant progress under its education pillar, the availability of funding has constrained the extent of its work with schools. Despite these challenges, ARC has continued to engage with schools in various ways, adapting its approach to maximize impact within available resources.

ARC's educational efforts extend beyond the formal school system. The organisation recognises that education is a continuous process that occurs in all aspects of its work. This realisation led to the development of the Communications pillar, which plays a crucial role in educating the wider community through various channels.

In summary, ARC's work in transforming education is comprehensive and multifaceted, involving direct engagement with schools, innovative educational initiatives, and continuous community education. The organisation's commitment to education is evident in its adaptive strategies and ongoing efforts to secure funding and expand its impact.

Growing Grassroots

Cumbria is home to around 500,000 people and is one of the whitest counties in the UK. ARC's aim to create the UK's first anti-racist county requires working with all communities, in a range of settings. The grassroots efforts are vital in supporting black and brown communities and challenging white communities to become anti-racist.

Initially, ARC viewed the community as split between youth and everyone else. The focus was on working collaboratively with other community organisations to reach more people. However, with limited resources, it became clear that a more focused approach was needed. By the end of 2023, ARC decided to prioritize work with young people while seeking funding to extend into the wider community.

One of the flagship highlights of ARC's grassroots work is the short animated film "The Fell We Climb." This project began in 2020 during the "Race and Education" event, where young Black and Brown people in Cumbria shared their experiences. The film, created by these young people, has won over 13 international film awards and continues to be a valuable resource for training and education.

ARC has built strong relationships with various community groups, including an African community group in Cumbria. This group, which started as a response to a racist attack, now boasts over 200 members and provides support and information on various issues, including racism. The group has become a vibrant community hub, addressing both racism and everyday needs like finding accommodation or selling a car.

ARC's work with white allies has been crucial in shaping communities where everyone has a sense of belonging. This work began in earnest in 2023 and involves engaging white volunteers to become drivers of change. ARC sees white allies as community partners and has developed activities to support their journeys towards anti-racism.

3

Anti Racist Cumbria

Report of the trustees

For the year ended 31 December 2024

The grassroots work has helped ARC understand the diverse communities within Cumbria. This understanding has led to the development of activities that support these communities' journeys and feed into ARC's Theory of Change. However, there have been challenges, such as limited resources and the need to prioritize certain areas of work.

ARC plans to continue expanding its grassroots efforts with a focus on both young people and the wider community. Key future activities include:

In summary, ARC's grassroots work is a critical component of its mission to create an anti-racist Cumbria. By focusing on both young people and the wider community, building strong relationships, and engaging white allies, ARC aims to foster a more inclusive and supportive environment for all residents.

Communication

Communication is at the heart of ARC's work, playing a crucial role in spreading its message and engaging with the community. Initially not seen as a separate pillar, communication became a distinct and essential part of ARC's strategy by mid-2021, thanks to grant support from the Paul Hamlyn Foundation.

Over the past four years, ARC has successfully grown its communication presence with the support of a 17-strong Communications Volunteers team. This team assists the Comms and Policy lead in creating digital content for social media channels and the website. Key achievements include:

A recent survey highlighted the effectiveness of ARC's communication efforts, and over 45% of participants had heard about ARC's social media and comms activities like the Summit.

In summary, communication is a vital component of ARC's strategy, enabling the organisation to engage with the community, spread its message, and promote anti-racism effectively. By building on its successes and exploring new opportunities, ARC aims to continue making a significant impact through its communication efforts.

4

Anti Racist Cumbria

Report of the trustees

For the year ended 31 December 2024

Embodiment & regulation

Embodiment and self-regulation are integral to ARC's work, recognising the physical and emotional impacts of racism. This approach is guided by the work of Embodiment Coach and Racial Trauma Practitioner Rowan Carr, and it informs all of ARC's training programmes and client sessions.

ARC's ethos centres around embodied education, which supports learning through both the mind and body. This approach helps expand the capacity for deeper learning and empathy, recognising that responses to racism are not just mental but also physical. By developing tools and techniques, ARC equips individuals to engage in conversations about racism and actively work against it.

All of ARC's training programmes now include embodiment tools. These tools can be polarising ("marmite") for participants new to this kind of work, but evaluations show that the majority find this aspect of ARC's work is unique, innovative, and significantly impactful. Participants report a deeper understanding of racism and how it is upheld through these embodied practices.

ARC has created safe peer-support spaces called "Living Whilst Black" (LWB) groups, which foster co-regulation and healing. These groups regularly support around 40 Black and Brown adults, with attendees from Cumbria and beyond, including Manchester, Leicester, and London. The groups are open to any Black and Brown person, regardless of their preferred term of self-identification.

A similar LWB session was set up for young people but has not been as well received. Conversations with young people revealed that they are not yet ready for the format that works well with adults. ARC is committed to working with young people to develop practices in embodiment and self-regulation that resonate with them.

ARC plans to dedicate future resources to support young people in accessing and understanding embodiment and self-regulation tools early. The organisation recognises the importance of these tools for young people to manage racial trauma and engage in anti-racist work effectively.

The racist, Islamophobic, and anti-Black riots of August 2024 highlighted the need for those in positions of power to acknowledge and address racism. This period was deeply traumatic for ARC's Black and Brown members and staff, but it also underscored the importance of ARC's work in creating safe spaces and fostering healing.

ARC will continue to integrate embodiment and self-regulation into all aspects of its work. This approach not only supports individuals in managing discussions around race and racism but also ensures that those working towards change are resourced and sustained.

In summary, ARC's focus on regulation and embodiment is a critical component of its strategy to create an anti-racist Cumbria. By incorporating embodied education, creating safe spaces like the Living Whilst Black groups, and developing tools for self-regulation, ARC supports individuals in their anti-racist journeys and fosters a deeper understanding of racism's impacts.

Achievements and performance

ARC has made significant strides in its mission to create an anti-racist Cumbria. Key achievements include successful programmes in education and leadership, impactful grassroots initiatives, and a strong communications strategy. The organisation has also developed innovative approaches to addressing racism and supporting affected communities.

5

Anti Racist Cumbria

Report of the trustees

For the year ended 31 December 2024

Risk management and going concern

ARC acknowledges the challenges of sustaining its work, particularly in securing long-term funding. The organisation is focused on building strategic partnerships and advocating for unrestricted funding to ensure its continued impact. ARC’s risk management matrix details its principal risks which include: Covid-19, Government policy changes, Reputational Damage, Competition for services and Funding reductions. And our strategies for risk reduction include ongoing evaluation and adaptation of programmes and approaches.

Reserves policy

ARC is working towards being in a position to hold up to 4 months in running costs for the charity to be in a more secure position. The reserves target is approximately £87,420. It currently stands at 3-4 months, with an average for 2024 of 4 months in reserves.

Financial review

During the year the charity received income of £258,449 and incurred expenditure of £262,258, with a deficit of £3,809 for the year.

The charity currently holds reserves of £87,547, which is in line with the reserves target. Reserves are defined as unrestricted net current assets.

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

6

Anti Racist Cumbria

Report of the trustees

For the year ended 31 December 2024

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £nil to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Auditors / Independent examiners

Godfrey Wilson Limited were appointed as independent examiners to the charity during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 26 March 2025 and signed on their behalf by

Aneela Scott - Treasurer

7

Independent examiner's report

To the trustees of

Anti Racist Cumbria

I report to the trustees on my examination of the accounts of Anti Racist Cumbria (the CIO) for the year ended 31 December 2024, which are set out on pages 9 to 22.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the CIO’s accounts 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 145(5)(b) of the Act.

Independent examiner’s statement

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

Godfrey Wilson Limited also provides payroll services to the CIO. I confirm that as a member of the ICAEW I am subject to the FRC's Revised Ethical Standard 2016, which I have applied with respect to this engagement.

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

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

Date: 26 March 2025 Robert Wilson FCA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

8

Anti Racist Cumbria

Statement of financial activities

For the year ended 31 December 2024

Restricted Unrestricted
Note
£
£
Income from:
Donations and legacies
3
-
152,231
Charitable activities
4
30,125
74,687
Other trading activities
-
1,405
Total income
30,125
228,323
Expenditure on:
Raising funds
-
78,436
Charitable activities
18,706
165,116
Total expenditure
6
18,706
243,552
7
11,419
(15,229)
Reconciliation of funds:
Total funds brought forward
-
110,620
Total funds carried forward
11,419
95,391
Net income / (expenditure) and movement in
funds		 2024
Total
£
152,231
104,812
1,405
258,448
78,436
183,822
262,258
(3,810)
110,620
106,810		 (Restated)
2023
Total
£
263,919
100,138
8,077
372,134
63,809
267,034
330,843
41,291
69,329
110,620

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 15 to the accounts.

Prior period income and expenditure have been reclassified to reflect the requirements of the Charities SORP (FRS 102) and to be comparable with the current year. The restatements are purely reclassifications of income and expenditure and do not affect net income.

9

Anti Racist Cumbria

Balance sheet

As at 31 December 2024

----- Start of picture text -----
2024 2023
Note £ £ £
Fixed assets
Tangible assets 10 2,845 2,244
Current assets
Stock 11 638 2,250
Debtors 12 1,485 1,042
Cash at bank and in hand 107,556 114,521
109,679 117,813
Liabilities
Creditors: amounts falling due within 1 year 13 5,714 9,437
Net current assets / (liabilities) 103,965 108,376
Net assets / (liabilities) 14 106,810 110,620
Funds 15
Restricted funds 11,419 -
Unrestricted funds
General funds 95,391 110,620
Total charity funds 106,810 110,620
----- End of picture text -----

Approved by the trustees on 26 March 2025 and signed on their behalf by

Aneela Scott - Treasurer

10

Anti Racist Cumbria

Notes to the financial statements

For the year ended 31 December 2024

1. Accounting policies

a) General information and basis of preparation

Anti Racist Cumbria is an charitable incorporated organisation registered in England and Wales. The registered office address is 167 - 169 Great Portland Street, 5th Floor, London, Greater London W1W 5PF.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Anti Racist Cumbria meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

11

Anti Racist Cumbria

Notes to the financial statements

For the year ended 31 December 2024

e) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

f) Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

g) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities based on the proportion of staff cost as follows:

2024 2023
Raising funds 30.0% 19.0%
Charitable activities 70.0% 81.0%

h) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Computer equipment 3 years straight line

Items of equipment are capitalised where the purchase price exceeds £500.

12

Anti Racist Cumbria

Notes to the financial statements

For the year ended 31 December 2024

i) Stock

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

j) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

k) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

l) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

m) Financial instruments

The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

n) Pension costs

The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

o) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are depreciation as described in note h above.

13

Anti Racist Cumbria

Notes to the financial statements

For the year ended 31 December 2024

2. Prior period comparatives: statement of financial activities

Income from:
Donations and legacies
Charitable activities
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income and net movement in funds
3.
Income from donations and legacies
Donations
Grants
Total income from donations and legacies
Prior period comparative:
Donations and legacies
Donations
Grants
Total income from donations and legacies		 Restricted
£
£
145,000
118,919
-
100,138
145,000
219,057
-
63,809
145,000
122,034
145,000
185,843
-
33,214
Restricted
£
£
-
13,861
-
138,370
-
152,231
Restricted
£
£
43,500
-
75,419
145,000
118,919
145,000
Unrestricted
Unrestricted
Unrestricted		 2023
Total
£
263,919
100,138
364,057
63,809
267,034
330,843
33,214
2024
Total
£
13,861
138,370
152,231
2023
Total
£
43,500
220,419
263,919

14

Anti Racist Cumbria

Notes to the financial statements

For the year ended 31 December 2024

4. Income from charitable activities

Grants
Consulting and speaker fees
Conversation days
The phoenix way project
ARC modular programme
Power hour sessions
Total income from charitable activities		 Restricted
£
£
35,125
-
-
28,767
-
22,290
-
11,472
-
5,308
-
1,850
35,125
69,687
Unrestricted		 2024
Total
£
35,125
28,767
22,290
11,472
5,308
1,850
104,812		 2023
Total
£
-
41,597
46,710
-
-
11,831
100,138

All income from charitable activities in the prior year was unrestricted.

5. Government grants

No government grants were received in the year (2023: £nil).

15

Anti Racist Cumbria

Notes to the financial statements

For the year ended 31 December 2024

6. Total expenditure

Employment costs (note 8)
Subcontractor costs
Event expenses
Travel and subsistence
Rent
Promoting awareness
Merchandise costs
Accountancy fees
Sundry expenses
Computer software costs
Independent examiner's fee
Depreciation
Insurance
Other interest payable
Printing postage and stationery
Bank charges
Sub-total
Allocation of support and governance costs
Total expenditure		 Raising funds
£
38,392
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
38,392
40,044
78,436		 Charitable
activities
£
44,693
21,620
11,159
2,662
-
5,148
5,105
-
-
-
-
-
-
-
-
-
90,387
93,435
183,822		 Support and
governance
costs
£
67,935
36,048
-
7,746
8,527
-
-
3,339
2,944
2,626
1,750
1,097
960
344
121
42
133,479
(133,479)
-		 2024 Total
£
151,020
57,668
11,159
10,408
8,527
5,148
5,105
3,339
2,944
2,626
1,750
1,097
960
344
121
42
262,258
-
262,258

Total governance costs were £2,919 (2023: £1,456)

16

Anti Racist Cumbria

Notes to the financial statements

For the year ended 31 December 2024

6.
Total expenditure (continued)
Prior period comparative (restated)
Employment costs (note 8)
Subcontractor costs
Event expenses
Rent
Merchandise costs
Sundry expenses
Printing postage and stationery
Accountancy fees
Computer software costs
Travel and subsistence
Depreciation
Insurance
Staff training
Independent examiner's fee
Other interest payable
Bank charges
Sub-total
Allocation of support and governance costs
Total expenditure		 Raising funds
£
43,269
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
43,269
20,540
63,809		 Charitable
activities
£
50,370
65,780
48,241
-
9,732
-
4,171
-
-
1,177
-
-
-
-
-
-
179,471
87,563
267,034		 Support and
governance
costs
£
76,565
-
-
19,116
-
4,225
-
2,600
2,526
-
956
897
660
500
39
19
108,103
(108,103)
-		 2023 Total
£
170,204
65,780
48,241
19,116
9,732
4,225
4,171
2,600
2,526
1,177
956
897
660
500
39
19
330,843
-
330,843

17

Anti Racist Cumbria

Notes to the financial statements

For the year ended 31 December 2024

7. Net movement in funds

This is stated after charging:

Depreciation
Trustees' remuneration
Trustees' reimbursed expenses
Independent examiner's remuneration:
Independent examiner's remuneration (excluding VAT)
Other services		 2024
£
1,097
Nil
Nil
1,750
1,169		 2023
£
39
Nil
271
500
2,600

In common with other charities of our size and nature we use our Independent Examiners to assist with the preparation of the financial statements. Our Independent Examiners have also provided payroll services to the charity during the year.

8. Staff costs and numbers Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2024
£
136,795
11,318
2,907
151,020		 2023
£
155,332
11,415
3,457
170,204

No employee earned more than £60,000 during the year.

The key management personnel of the charity comprise the Trustees, Chief Executive Officer, and Director of Operations. The total employee benefits of the key management personnel were £98,895 (2023: £71,867).

Average head count 2024
No.
3		 2023
No.
4

9. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

18

Anti Racist Cumbria

Notes to the financial statements

For the year ended 31 December 2024

10. Tangible fixed assets

Cost
At 1 January 2024
Additions in year
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
11. Stock
Merchandise		 Computer Equipment
£
3,200
1,698
4,898
956
1,097
2,053
2,845
2,244
2024
2023
£
£
638
2,250

19

Anti Racist Cumbria

Notes to the financial statements

For the year ended 31 December 2024

12. Debtors

Trade debtors
13. Creditors: amounts falling due within 1 year
Trade creditors
Accruals
Other creditors
14. Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 December 2024
Prior year comparative
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 December 2023		 £
-
16,419
-
16,419
£
-
-
-
-
Restricted
funds
Restricted
funds		 2024
£
1,485
1,485
2024
£
900
2,100
2,714
5,714
£
2,845
93,260
(5,714)
90,391
£
2,244
117,813
(9,437)
110,620
General
funds
General
funds		 2023
£
1,042
1,042
2023
£
1,000
3,100
5,337
9,437
Total
funds
£
2,845
109,679
(5,714)
106,810
Total
funds
£
2,244
117,813
(9,437)
110,620

20

Anti Racist Cumbria

Notes to the financial statements

For the year ended 31 December 2024

15. Movements in funds

Restricted funds
Lake District Foundation
Children in Need
Francis C Scott Foundation
Cumbria Community Foundation
Total restricted funds
Total unrestricted funds
Total funds		 At 1
January
2024
£
-
-
-
-
-
110,620
110,620		 Income
£
2,000
10,625
17,500
5,000
35,125
228,323
263,448		 £
(2,000)
(10,625)
(4,456)
(1,625)
(18,706)
(243,552)
(262,258)
Expenditure		 £
-
-
13,044
3,375
16,419
95,391
111,810
At 31
December
2024

Purposes of restricted funds

Lake District Foundation

Funding for Grass Roots Youth Projects.

Children in Need

Funding and contributions towards youth projects and activities.

Francis C Scott Foundation

Funding for Grass Roots youth specific projects.

Cumbria Community Foundation Bedrock Fund for Beacon CRM system & OWL meeting systems, to help with remote working.

21

Anti Racist Cumbria

Notes to the financial statements

For the year ended 31 December 2024

15. Movements in funds (continued)
Prior year comparative
Restricted funds
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds
Grassroots development staff
BBC CiN & National Lottery
Community Fund #iwill Fund Grant		 At 1
January
2023
£
-
-
-
-
69,329
69,329
69,329		 Income
£
95,000
50,000
145,000
227,134
227,134
372,134		 £
(95,000)
(50,000)
(145,000)
(185,843)
(185,843)
(330,843)
Expenditure		 £
-
-
-
-
110,620
110,620
110,620
At 31
December
2023

16. Related party transactions

There were no related party transactions in the current or prior period.

22