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2022-03-31-accounts

Promoting
Autonomy
a
Contents
Reference and Administrative Details
Trustees'
report
Trustees'
responsibihties
in relation to the financial statements
Independent
examiner's
report
Statement
offinancial activities
Balance sheet
Notes to the financial statements
Promoting
Autonomy
and and Change Change Ltd Ltd
Reference and Administrative Details
Charity name Promoting
Autonomy
and Change Ltd
Charity registration number 517818
Company registration number 01864139
Principal office 14 Lowther Street
CARLISLE
CA3 8DA
Registered office 14 Lowther Street
CARLISLE
CA3 8DA
Trustees L Atkinson,
Trustee
(Resigned 14January 2022)
M Whiffield,
Treasurer
A Pemberton,
Trustee
R F Burke, Trustee (Appointed 14January 2022)
S Raid, Trustee (Appointed 14November 2022)
R M Wilcox, Trustee (Appointed 16November 2022)
Secretary A Pemberton,
Company
Secretary
Bankers National
Westminister
Bank
92 English Street
CARLISLE
CA3 8HD
Barclays Bank
33 English Street
CARLISLE
CA3 8JX
Accountant Dodd 8 Co Limited
FIFTEEN Rosehill
Montgomery
Way
Rosehill Estate
CARLISLE
CA1 2RW

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2022 2021
Note 6
Income and endowments
Voluntary
income
Other trading
activities
Investments
from: 20,570
4
64,058 84,628
4
104,851
2,769
21
Chantable
activities
84,000 84,000 84,000
Total income and endowments 104,574 64,058 168,632 191,641
Expenditure
on:
Chantable
activities
107,214 59,101 166,315 196,527
Total expenditure 107,214 59,101 166,315 196,527
Net income/(expenditure) before transfers (2,640) 4,957 2,317 (4,886)
Transfers
Transfers
between
funds (1,925) 1,925
Net movements
in
funds (4,565) 6,882 2,317 (4,886)
Reconciliation
of
Total funds brought
Total funds carried
funds
forward
forward
97,660
93,095
10,734
17,616
108,394
110,711
113,280
108,394

2022 2021
asrestated
Note
Fixed assets
Tangible assets 535
Current assets
Debtors 12 47,060 25,571
Cash at bank and in hand 69,237 87,592
116,297 113,163
Creditors: Amounts falling due within
one year 13 (5,586) (5,304)
Net current assets 110,711 107,859
Net assets 110,711 108,38
The funds ofthe charity:
Restricted funds 17,616 10,734
Unrestricted funds
Unrestricted income funds 93,095 97,660
Total charity funds 110,711 108,394
For the financial year ended 31 March 2022, the charity was entitled to exemption from audit under section 477 of
the Companies
Act 2006.

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2022 2021
8 8 6
Donations and legacies
Appeals and donations 3,570 3,570 1,384
Grants
Children in Need 31,058 31,058 51,467
Francis C Scott Charitable Trust 10,000 10,000 15,000
EC Graham Cumbrian Chantable Trust 17,000 17,000 17,000
Cumbria Community Foundation 23,000 23,000 20,000
17,000 64,058 81,058 103,467
20,570 64,058 84,628 104,851

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2022 2021
E E E
Interest on cash deposits 4 21

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2022 2021
E E E
Cumbria County Council 84,000 84,000 84,000

Expenditure
Therapeutic
and
educational
activities
Total
2022
Total
2021
Direct costs
Wages and salaries 124,753 124,753 154,356
Employment costs 9,633 9,633 14,927
Rent 6,000 6,000 6,000
Light, heat and power 1,444 1,444 4,003
Insurance 3,809 3,809 4,002
Repairs and maintenance 631 631 322
IT Support 3,932 3,932 2,889
Telephone
and fax
1,665 1,665 1,223
Office expenses 1,189 1,189 1,004
Supervision 3,045 3,045 2,845
Printing,
postage and stationery
304 304 189
Equine costs 4,172 4,172
Sundry expenses 1,229 1,229 1,260
Bank charges 14 14
Depreciation of plant and machinery 535 535 687
162,355 162,355 193,707
Supportcosts
Accountancy fees 1,986 1,986 1,140
Independent examiner's fee 630 630 600
Payroll costs 1,344 1,344 1,080
3,960 3,960 2,820
166,315 166,315 196,527

The ag gregate
payroll costs ofthese persons wer
e as follows:
2022 2021
5
Wages
Soaal
Other
and salaries
security
pension costs
124,753
6,883
2,750
134,386
154,356
9,925
2,752
167,033

Cost
As at 1 April 2021 and 31 March 2022 24,560
Depreciation
As at 1 Apnl 2021 24,025
Charge for the year 535
As at 31 March 2022 24,560
Net book value
As at 31 March 2022
As at 31 March 2021 535

2022 2021
6
Other debtors 42,000 21,000
Prepayments and accrued income 5,060 4,571
47,060 25,571

2022 2021
Trade creditors 588 294
Taxation and sooal security 2,911 2,765
Other creditors 580
Accruals and deferred income 2,087 1,665
5,586 5,304

....continued
Prior period
At 1 April
2020
Incoming
resources
Resources
expended
T
f
ransfers
At 31 March
2021
Designated Funds
Designated fund 50,000 50,000
General Funds
Unrestricted income fund 48,769 88,174 (88,378) (905) 47,660
Restricted Funds
Children
in
Need 8,015 51,467 (53,796) 5,686
Francis C Scott Charitable
Tll&st
2,152 15,000 (15,679) 1,473
E C Graham
Cumbrian
Charitable
Trust
4,344 17,000 (17,769) 3,575
Cumbria
Community
Foundation
20,000 (20,905) 905
14,511 103,467 (108,149) 905 10,734
113,280 191,641 (196,527) 108,394

Unrestricted Restricted TotalFunds Total Funds
Funds Funds 2022 2021
Tangible assets
Current assets
98,681 17,616 116,297 535
113,163
Creditors.
Amounts
within one year
Net assets
falling due (5,586)
93,095
17,616 (5,586)
110,711
(5,304)
108,394
Prior period
rior period
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2021 2020
6 E 5
Tangible assets
Current assets
535
102,429
10,734 535
113,163
1,222
117,697
Creditors: Amounts falling due (5,304) (5,304) (5,639)
within one year
Net assets
97,660 10,734 108,394 113,280