TH WIN TE SPECIAL CHILDREII'S TrUST ao EPORT AND FINANUALSTATEMENTS FO YEAR ENDED 31ST DECEMBE Charl 7017 AFFORD BOND HOLDINGS UMITED CHARTERED ACCOUNTANTS
NGATE SPECIAL CHILD EN'STRUST CIO FINANCIALSTATEMENTS FOR THE YEAR ENDED 3151 DECEMBER 2023 CONTENTS Pa Legal and admlnlstratlve 5nforrnatlon TTUStees' report Examlnerfs report Statement of fflnancial activitles Balance Sheet Note5 to the financlal ststements 9-15
THE WINGAT IALCHIIDAEWS TRUST NANCIALsfAT NTS FOR THE YEAR ENDED 31 INISTrATIVE INFO TION thaylty number.. 1197017 Charlty addréss.. wIate Centre Wrenbury Hall Drive Wrenbury Narstwlch CW5 8ES Presldent: Marquess of Cholrnondeley KCVO Vlce Pfe5idents: lady Pauline Barlow 51r Phlllp Craven M8E Lord Grantthester Nkk Hancock Ihe Rl. Hon. Lord Ju5tke Maurlte Kay Biarne Aleb¢r-reslgn¢d 131912023. ryony PaBe La(tyAnne Dodd Patron.. Mr Alex Wlng8t Truslees and Mr AlreW Nem McCallum- Chalr. Coundl of ManageNvdnt'. Mr Geoff Parsons M8E- ie51gned as trustèè 101912025. Mr Mlchael Youn8- MA IOxon}. TEP, Solldtor, Sectetary Mr5 JeThnlfei Sproston- RGN, DPI, OND, CAT Mr Peter Latfonlco BA PGCE Mr Davld Longdon Bsc, FRICS Mrs JL>lla McGhlè B.Ed. IHonsl~ (Holds Nètlonal Aw?Td ft)r SpÈtlèl Edutational Needs Ctrordlnatorsl Mrs Samantha McTrllum AIDTA Dr Peter Leftwick MB BS. Chlef Exetytlw Offlcer: Rona Moronev ExamlnÈrs: Afford Bond Holdlngs LIMid chartered Accountants 31 WelSlnBton Road Nantwlth CW57ED Sollcltor5', HlbbÈrts LLP 25 Barker Street Wanth C¥VS SEN Banker5', HSBC Ple 30 Market Street Crewe CWI 2ES P4el
THE WINGATE SPECIAL CHILDREN'S TRUST CIO TRUSTEES. REPORT F YEAR ENDED 31" CEMBE The trv5tees wesent thelr report along wlth the financlal 5tatemerts of the Charlty thÉ year ended 3tst December 2023. The financlal statements have been kyepaièd In accordance wlth the accountlng poNcles set out on pJ8e5 9 and 10 aThd tomply wlth the CharlV$ ¢oftstltutlon and applicable law5 and re8ulatlons. Structyre, Governance and Management 6overnlng document The charlvs rEgulatlons are contalned within Its con5tltutional document dated 9 December 2021, This covers the charltvs objertsi powers, admlnlstratlon, membershlp, and committee procedure5 etc. Org8n15atlot) The trtlstees wk> have seNed durlng the year are set out on page I, The Wingate Speclal ChlldieD'5 Tfust Is overseen by a Council of Management team who can make a valuable contribution to the strategy and management of The Wlngate Special Chlldren'sTYust. Mrs Rona Moroney, the Chlef Executlve Officer, has day to day charge of the CharlV5 Qperatlons. TrusteW tralnlng NewTru5tees undergo an 'orientation day, at the Centre. They are Informed as to the range of it5 actttle5 and Its constitutlon. The stope of the Inductton given to new tfU5tee5 covers the folbwing toplcs". The ob5iEatlons of a Councll of Management member. The reEulattons under whlch the Charity operates as stipulated in constltutlonal documents etG The SDurce5 of finance of the Charlty, a review of its account5 and finarKlal PTdure$. The strateglc aim5 and detailed plans of the Charity. Charlty Commission guldance as regards the concept of publit benefli. Trustees, dleS and responslblllties a5 Outlined In the Charlty Commlsslon'5 8uldance bmchure, The Essential Trustee". Publ1¢ Benefft Th8 board of Trustees consider that they have complied with their duty in sectlon 17 of the Ch8rttles Act 2011 to hav6 due regard to public bènèfii guioance published by the Charity Commlsslon and that the beneflts that the ch81ity Pfovides are not unreasonably restrlcted. Obloctfvos and Actlvltl88 The prlrnary purpose of the ch8rlty 16 to advancB bh th¥ emotional and phy8ical well-belng anrS rlevelopment of Indlvidua18 wth complex n8ed$ through the pvovision of recveational f8clllfje8, short breaks and as81stance In the interèsts of thelr socl8lw81f8r8 and Improvlng quallty ot Ilye. Mlsslon Th8Wingate Centr8 bellevesth8teveryone should have equal acc858to opportunltl8sthat improve qu811ty oT1tt8 8nd well-belng regBrdless of ablllty. We aim to be 8 Centre of excellence for Inclusfvg arHd accosslble Re5identlal, Sport and Recreation facllltles that aliowthose wlth SEND to b8 aCtiV8. Improvethelr hgalth and mentalw811- belng and grow in confidence. Page 2
WINGATE SPEaAL CHILDREN'S TRUST CIO TRUSTEES. REPORT FOR THE YEAR ENDED 31ST DECEMBER 202 continued Alms and actlvltEes. By provldlDg ad8Pted accommodation, a¢cesslble Tltne88 equlpment 8nd emNoylng speclalist coache8 w8 provlde an environment where everyone can experience a break Ewey Irom thelr everyday lfves, participate In Sport gnd R6creatlon a¢tlvlties. learn new 8k1118 and develop independence. All services are provlded at the Wingats Centre in Cheshire. SeNice users 8tt8nd the Centre from attyoss England and Wales but predorninately from Bl8ckpool. Liverpool, West Mldlands. Leicestershlie, NottlnghamshlTe, Stallord$hire. West Mld18ndg and Cheshire. The range ol 8eNices Includa8: Re8id8ntl81 Eroup short breaks Disabllity Sports and Fitne83 e.& Boccia. adapted curllng and archery, Rebound therapy. Recreation activities e.g. dance. diama, 8rtS end crafts AdL1klonglly, the charlty ralses revenue to support its ch8rit8ble actlvrtie8 by delivering the followlnE seNices. Pre-8chool play and sensory classes. blrthday partles and PILates clBsses. After school reGre8tional gymn88tlc8 club Hiringthe gymTbaslum space 8.g. APEX Cheerleading Group strat8gy ft)r 2023 We $8tthe following strateglc aim8 forthe charlty. 1 Contlnue to ba 8 provlder of group short break accommo08tlon with accessible cost-effectlve fa¢ilitl8S that mdSntoln our current level8 of s9tvIc8 delivery whllst increasing occupancy lev81s so that larger numbers can b8neflt. 2 Piovide mole dgy 8Ctivltles for IndlvldueL8 ot all ages wlth SEND across Cheshire, north Shrop8hlr8. &nd St8ffordshiro by expandlng our day actlvltles program. 3 Ensure sufficient lunds are In place to 8UPPOrt delfver of our seIce8 by est8blishing a multty88r fundraising strategy to include Corporate, Communlty and IndlvSrlual gfving along with Evenls and Trust and Grants. 4 to Increase our ReseN8818vel. S Ensure the Inffastructure supports s¢rvlce dellvery by developing our websfte. Introduce 8 CRM system and undertake a property malntenance audit to Identity capitalexpenfllture rèqulrement$. Pa8e 3
THEW ATE SP CiAL CHILD EN'S TRusr ao TEES. REPORT FOR THE YEAR ENDED 31ST DECEMBER 20Z3 TRU contlnued A¢hlevement$ In 2023 1 Resldentlal bookings achieved 23% occupancy level wlth 20 groups or schools usingthe Centre totally 438 visitors with an averaee length of stay being 3 nights. Thls was an encour8ging return of numbers followingthe prevlous 3year3 belng adver8ety offected by COVID reslrlctions and shows a slight increase In vi81tor numt*ers of 427 from 2022. Howevef. the trentt lor shorter length of stay continues and aftects the occupancy18vel8. 2 Dlsabiltty Fltness cLa888$ increased th8 number of sesslons dellvered by 14% year on year to a tot81 of 2061. 3 Our day actlvltles have thrlved wlth the Arts & Cralts gTOUP having thelr work dl$played In Nerthvlch Museum and the drama group puttlng on 3 publÉc performances dufingthe year, 4 OUT gymnastics cllsb continued to expand and the loss ol hlre fee5 from the temiln8tion of Cheshiie Gyms Fental contract have been replaced by hlre fess from APEX cheerleacling group. 5 We successlully secured a replacement Gaterlng supeNlsor 8nd h8ve been 8bie to reopen the dinlng room asth8 Sunshlne Café duringthe oay. 6 We made conslder8ble financial investment1£66,5591 In upgrading facllltlas Including replacement of the gymnasium boiler. replacement of the gymng8lum c8rpet an(J pur¢hase of 2 a(Japtable chairs for use with electrlc exercise bikes. We also dBsigned and 18unched our nevwwebsite with the fècliityto include Much TrDre content. We Identlfied a new CRM systèm to help integrate and better manage our support8r data. We have updated the asset reg18t8r and generated e p18nned mainten8nce schedule whlch will be fed Into eh 2024 Buslness Plan and budget. Fundralslng Performance Trust, corporate and communlty donations £336,238 Events incom8 £13.379 Non-dlsabllity and rental Income £47,580 Flnanclal rnvlew Desplte 5tartlng the year in 8 difficult posltlon, ltte ch3rity'8 tlnanclal performance has been satlslactory as we continue to bulld back post-parsdemlc. A substontlal Injection of cash was fequired atthe stsrt of Q2toensurethe ongoing dellvery ofseNlces andthlswas received from a 3 staged donationfrom the Julla and Hans Rau81ng Trust Fund. FurtheT substantlal donations Irom Indivlduals, glft aid and Trust funds asslsted us In achievin8 our rg8eN8s target. The reseNes policy Bets out a goal Df st8yinE above the threshold ot three fflonths, proportion of total annual expenditure. The threshold for 2023 was £97,500. Closingfree cash reserves were £118281. Pa8e 4
THE WINGAYE SPECIAL CHILDREN'S TRUST CIO EPORT FOR THE YEAR ENDED 315T DECEMBER 2023 TrVSTEES' contlnued Reserves poll¢y The charity rècognlzes th8 need to build and malntaln ad8quat8 reserves to ensure that the Bh8rity has a financi81 buffer proportionate to It nomal scale of op8ratlon8. The TTU5tees' medium-term alm Is to maintaln sufficient funds to provide working capital to fund unexpected expenditure (such as emergency rep3lrs to the buildin& long term slckne55 cover or ptstentlal redundancies) and shortfalls in Income when Income does not reach expected levels. This is represented by three months, proportion of total annual expenditure. Gtven the dEfficulty in obtainingguaranteed fundingsources.this is believed to be a prudentand approprlate approach. In addition, the Trustees, long-temi aim Is to build a designated fund forthe purpose of covering larger scale repalrs and replacements to the buildlngs whlch are esser¢tlal to the delivery of the charity's objects. The details of designated funds are to be laid OLrt each year in the business plan and the accounts. Rlsk Management The trLStees have examined the major str8tegic, buslnes8 and operational risk8 which the charity faces and confirm that systems have been established to enablg iegular feports to be ploduced so that the necess8ry Steps can be taken to lessen these risks. The followlng r18k hav8 been identrfied as b6inE the most signlflcantforthe ¢harity: Financlal sustainability: the charltymonitorsthe rlsk3 associated with It8 dbV81sevoluntary Income stre#ms. Recruttmentand retentlon of 8t8ff.' the chofity aimsto be an organlzlonwhere st8ff are supported and developed and where employees have a s8n5e otlulfilment. P18ns for 2024 Review and develop our accommodation provlslon wlth the alm of increeslng QQ¢UPBncy by providing 7 en-sultes to the ground floor bedTooms th Independentacce88. This wlllbro8den our cllent baseto Include lamily groups and IndMdual8WÈth disabilTlie$. Adapt the dlnlnE room to Bllow the SurvJhin8 Cafe to develop providlng both Income and work experlenca opportunttle5. Carry out a sustalnable energy surveyto enable us to reduce energy blll3. Revlew8nd Improve employment Terms and Conditlons to improve staff motivation and retentlon. Regulatbns This report has been prepared In accordance with the Statement of Recommended Practlce applltable to charities referred to as SORP Accountlng and Reportlng by CharleS IFRS 1021. Approval Thls report Vlas approved by the Trustee5 Qn 22 May 2024 and signed on thelr behalf by,, Neil M£Callum Chalr Pa8e 5
IN DENT EXAMINER'S REPORT TO THE ThUSTEES OF THE WINGATE PEaAL CHILDREN'S TRLIST UO FOR THE YEAR ENDED 31 DECEMBER 2023 I report to the charlty trustees on my exawnlnation of the atcounts of tharlty forthe year eled 31 December 2023 which ère set out on pages 7 to 15. Responslbllhles and basls of report As the charitV5 trustees you are responslble for the preparatlon of the acrDunts In accordanEe with the requlrements of the Charities Act 20111'the AcVI- I report In respect of my eK3mination of the charlW5 accounts carried out under section 145 of the Act and in Ca1ng out my examlnailun I have followed allthe appllcable DlrectKJns given bythe Charlty Commisslon under section 145{5llbl of the Act. Independent examlnerfs statement SiwKE the chaflt¢sETOSS Income exceeded £250.OOOJ yourexaminer must be a member of a body Ilsted In sectlon It15 of the Aci. I confirm that l am qualified to undertake the examlnation because l am a member of the Assoclatlon of Certlfied Chortered A¢countsnts, which Is onè of the Ilsied bodles. I have completed my examlnatlon. I confirm that no materlal matters have come to my attention in connectk)n with the enminatlon giving me cause to bellÈve that In any material Tespert.. accountin8 retords were not kept in respect of the charlty as iequlred by sectlon 130 of the Art,. or the accounts do not accord wlth those recoTd5; or the accounts do not comply with the applicoble requlrements concernlng the fomi and content of accounts set out In the Charitles IAccounts and Reports) Re8ulatlons 2008 other than any rÈqulrement that the ac¢ounts elve a'true and fairVie whlchls not a matterconsidered as part of an Inflependent examlnatlon. I have no concerns and have come acr055 no other matters In connection wlth the examlnatlon to which attentkjn should be drawn in thls report to enable a proper un(lerstandlng of the accounts to be reached. Paul Edwards FCIX CTA Afford Bond Holdings Llmlted 31 Welllngton Road, Nantwich. Cheshlre CW5 7ED 22 May 2024 Page 6
THEWI TE SPEa CHILD TRUST OF FINAN LACTIVI 1ST DECEMBER 2 EYEARE Total Funds For perlpd from 1.2.2022 to 31.12.22 Unrestrkted Funds Restrlct•d Totsl Funds Fund5 Yi.U.23 In¢onilng resour¢es from enerated funds: Voluntory Income.. Donations al gifts 336,238 32,291 368.529 162,844 Fund ralslng events 13,379 13,379 19,484 l•coming resDurcesfrom Charable actlvltles: Actommodatlon fees 90.246 90246 84,639 Sport and recreatlon fee5 42,495 42N95 32,270 Other IncomlnR resour¢es: 4780 47580 36,732 Totsl In¢omlnB r¥source$: 529938 32.291 562,229 335,969 Resour¢e$ exptndod on: Charitable activltles Gènerèting voluntary Income Governance cost5 393,250 21302 31,630 5,690 398,940 21,302 31,630 296,339 21,013 28.906 Totsl wurus expend. 446,182 5.690 451,872 346.258 Ngt Intomlng I loutgolng) resources for the yearlperlod 83,756 26.601 110,357 110,2891 Gross transfer between funds 74,546 174.$461 Net movgment In fund$ 158,302 147,945) 110,357 110,2891 BJlances brought torward at 1st January 2023 I,CQ5,193 69,333 1,074,526 1,084.815 alanfes ¢anl¢d forward at Ylst De¢ember 2023 EI,163A95 £21,388 £1,IB4,883 EI,074.526 The noteson Me$9ts 15 fo pArtofthese attounts Page 7
THE WINGATE CIAL CHILDREN'S BALANCE SHEET AT 31ST DECEV*ER Asat 31.12.2 Notes Flxed a55et$ Tanglble flxed assets 1,028,342 974,828 Current assèts Stock 582 297 Debtors and prepayments io 28,259 15,973 Cash at bank and In hand 165,613 I{.654 Total ¢urrent assets 194,454 122,924 Credltors: amounts falllng due wlthln one year li 37.913 23.226 Net ¢uYrenl assets 156,541 99,698 Netassel$ £1,184,883 £1,074,526 Funds Unre5trlcted 1,163.495 1,O)5,193 Restrkted 12 21,388 69,333 Total ¢hzrlty funds £1,184,883 £1,074,526 Approved by the Board of Trustses on 22 May 2024 and slgned on thelr behalf by: Nell McCallwn- Ch?Ir The notÈs on p45 to 151orm pirt olthese Ktounts Page 8
THE WINGATE SPEaAL CHILDRENSTRUST a NOTES TO THE FINANfJAL STA EN75 FOR ThE YEAR ENDED 31ST DECEVI ER 023 Legal form The Charlty 15 a Charitsble IncorpordtedOrgani5atbon run by a Council of Management made upfrom a selection of Ft5 Trustees. The Charity constitutes a publie benefit entlty as defined by FRS 102 and Is regulated by the Charities Atts arbd by its Governlng Document dBted 9 Detember 2021. Basls of preparatlon The financlal ststements have been prepared underthe historical cost convention and the Charltles Act 2011. In preparin8 the flnancial statements the charty follows best practke a5 laid down In the statement of Recommendèd Practlce 'Accounting and Reportlng by Chaiities" ISORP FRS 1021. The flnaneial statements have been prepared on a go1 concern basls and Incorporate the provlslons of FRS 102 and the SORP IFRS 1021, The financlpl statements are evaluated In slerling and are rounded to the nearèst pound. The Significant accounting polkles applied In the presentatlon of these financlal statements are set out below. These pollcles have been conslstentty applled to all years presented unless Qthefwlse stated. Accountlng pollde5 All grants and voluntary Income are atcounted for gross when recelvable as long as they are capable of financlal measurement. Thls includes g1ft5 In klnd, included at estimated valuation. Income from Services supplied are recognlsed when completed. Depreclation Is provlded io wrÉte off the cost less estimated resldual values of all flxed assets except freehold land arkd buildings over their expected useful live5. It 15 calculated at the following rates: Flxtures and flttlng5 25% straight line All expenditure & accounted for gr055, and when Incurred, on an accnkals ba515. Costs of generatlng funds comprise the cost5 assoclaied wlth attractlr6 voluntgry income. Charitable expendlture comprlses those costs incurred by the Charlty In the dellvery of its ctivhies and servIS for its beneficiaries. It Indude5 both costs that can be allocated dlrectly to such activitles and those costs of an Indlrect nature necessary to support them. Governance costs Include those costs assoclated with meetlng the con5tltsJtlonèl and statutory requlrements of the Charlty and Include the examlnatlon fees and costs Ilnked to the strateglc mana8ement of the Charfty. All costs are allocated betweenthe expendlture cate8orles of the 50FAon a basis deslBned to refiect the use of the resource. Costs relatlng to a partlcular actfvity are allocated directlyi others are apportioned on an approprlate b3SiS È.8. ftoor areas or estlmatsd usè8e as set out In Note7. Page 9
THE WINGATE SPECIAL CHILDRENS TRUST CIO NOTES TOTHE RNANaALSTATEMETrirs FOR THE YEAR ENDED 31ST DEtEM8ER 2023 contl Designated funds are amounts whith have been 52t aside at the dlscretlon of the trustees for a speclflc, but not legally blndlng purpose. Restricted funds represent net assets whlch have arlsen from donatlons recelved fDr speclfic purposes as prescribed by donors to the trust. Restricted donatlon5 are treated as Income when recefved. Restrirted expendlture accounted for on an 3ccruals ba515. Operating lease rentals are charged as expendlture In the SOFA a5 Incurred, net of recl?Imable VAT. The financlal statements are prepared sterling which is the fvn¢tlonal currency of the company. Monetary amounts are rounded to the nearest pouThJ. The charity has avalled itself of the exemptlon from preparin8 a cash flow statemÈnt by vlrtue of being a small entlty and ha5 adopted the provisions of FRS 102 IA. The tharity only has basic financlal assets and liabilitles. These are initially recognised at trnnsacklon value and subsequently measured at their settlement value. The flnantlal statements have been prepared on o Eoing ttsncern basls as ihe trustees belleve that no material uncertalntles exist. The trustees have considered the level of funds held and the expetted level of income and expenditure foi twelve months from authorlslng these financlal statements. The budgeted Income and expenditure is sufflclent with the level of reserves for the charlty to be able to tontlnue as a golng Conrn. Page 10
ATE SPECIAL CHILDREN'S TrUST a NOTES TO THE HNANaAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 contlnued Income from fundrablng events (net ofexpen5esl Unyestrfcted Restrlcted Fund5 Fund5 Totsl fof yle 31.12.23 Total to ple 31.12.22 Quli Night Wlngate 35 Family Fete Wlngate Skydive Christmas Raffle Easter Raffle Other l< £1,) 2.188 1,135 6,002 1.670 1.014 I,ioi 269 2,188 1,135 6,002 1,670 1,014 i.ioi 269 1.099 5.486 9,254 1,037 1,243 1,365 £13.379 £13,379 £19,484 Other Incomlng resourtes Café & hot meals ReSber hire Interest received Employee Gfant MiSlIaneouS income Non-DisabilltyArtlvitles.' Children's parties Minl play Pilates Cheerleading Gymna5tlcs Club Cheshire Gymnastlcs 2.845 1.379 1.696 2,845 1,379 1,696 4,783 245 4,192 269 638 638 5,629 5.408 3,924 9,725 16236 5,629 5,408 3,924 9,725 16,336 4,330 4,587 2,956 2,775 2,240 9,438 £47,580 £47.580 £36.732 Page 11
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THE WINGATE SPEaAL CHILDREN'S TRUS TOIHE FINANaAL STATEMETrirs FOR THE YEAR ENDED 31ST DECEMBER 2023 contl Transfèrs be1Ven fund5 Capital expenditure funded by restritted donatlons. 74,546 £74,546 stsff costs and numbers The aveiage number of employees by headcount dvrlng 2023 was 21 Iperlod to 31.12.22- 211. Costs In respect of thèse employees was as follows.. Year 2023 Perfod 2022 Wages and 5alarles Social security cost5 (net of employèr's allowance) Employers PEnSion costs Ideflned contribution) 264,523 11,120 3,887 213.929 7,384 3,559 £279,530 £224.872 The Trustees retelved no remuneration or expenses from the Charlty In elther year. No members of staff re1Ve(l remuneration In excess of £60,IYJO p.a. in elther year. Trnglble flxed assets Ffeehoid land and bulldlngs Flxtures flttings and equlpment Total Cost At 1st January 2023 Addltion5 Disposals 952,137 30,921 141,5211 476,986 1,429,123 88.721 119,642 153,420) { 94,9411 At 31st December 2023 941,537 512.287 1,453,824 Accumulated depreclatlon At I" January 2023 Charge for year On disposals 454.295 24,607 153A20} 454.295 24,607 153,4201 At 31st Deomber 2023 425.482 425.482 Net book value At 31st Dmber 2023 941,537 86,%)5 1,028,342 At 31st December 2022 952,137 22,691 974.828 All tangible frAed a55ets a¥p used for charltable purpose5. Page 13
TE PECIAL CHILDREN'S TRUST ao NOTES TO ThE FINANQAL STATEMENTS FOR ThE YEAR EN D315TD CEMBER 2023 tontinued Asat 31.12.22 31.12.23 10. D¢btors and prepayments Sales ledger Other debtors Prepayment5 Payments on account 3,420 3,797 11,042 10,000 3,487 2.639 8,409 1,438 £28,259 £15,973 11. Credkors: amountsfalling due within one year Income Involced in adVae Creditors Accr?15 Taxation and social securlty 1,195 8,758 24,389 3,571 6,474 8,383 5,290 3.079 £37,913 £23,226 12. Restdtted funds Summary ol movements Balan at 1st January 2023 Balan at 0gOIng31St December 2023 Incomlng Annette DuvolletTrust Barbara Shuttleworth Boshier Communltles Foundation Cheshire CommtFnltles Foundatlon CRH Charitable Trust Duchy of L2ncaster Fence Club Morrisons Foundatlon P Colyer Percy Bilton Radio City Sport EnEland StTa55er Foundatlon Ursula Keyes 620 458 4C 162 1,943 1,920 399 2,040 1.319 4,750 3,463 4,750 3,463 7,520 19,LKJO 7.520 64,209 I,%J8 47,963 2,754 3,7 350 121 1.378 2,469 350 121 £69,333 £32,291 £80,236 £21,388 Page 14
THE IbViNGATE SPECIAL CHILDREN'S UST CIO NOTES TO THE FINANCIAL STATEMEiirs FOR THE YEAR ENDED 31ST DECEWER 2023 contlnuÈd 13. Analy51s of net ats between funds Tan8lble Flxed Assets Net Current Assets Totsl Restricted fuhds.. 21.388 21,388 Unrestrlctsd funds.. 1,028,342 135.153 1,163,495 Total funds at 31 December 2023 1,028342 156,541 1,184,883 14. Independent Examlner'$ Fees In common with many other business entltles of thls size and nature, the exawninets assist wlth other related tasks. Totsl fees payable to the emamlner are analy5ed 85 follow5; Discusskjn of technital matters Payroll charges VAT seNices re- Partial Exemptlon and submlttlng Returns Independent Examination and preparlng Statutory Accounts 350 1,619 850 3,100 £5.919 15. Cotttraetual CDmMlthttts There Wds no authorlsed expenditure not yet completed at the year end. 16. Rèlated paYtytr3n5?¢tlons There were no related party tran5adions during the year, 17. Accountlng perlods Owln8to a prlor change of year-end the tomparatlve figures presented In these financial statements cover a perlod of just eleven months whereas the fieures shown for 2023 cover a perlcld of twelve month5. Page 15