2021-03-31-accounts - Howgill Family Centre

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				Page
Members ofthe Board and management		and professional	advisers
Trustees' report
Auditors' report
Statement offinancial	activities			16
Balance sheet				17
Cash flow statement				18
Notes to the financial	statements			19-35

Registered	charity name	charity name	Howgill Family Centre	Howgill Family Centre
Charity number			519278
Company	registration	number	02045632
Registered	office		Birks Road
			Cleator Moor
			Cumbria
			CA25 5HR
Trustees			Brenda Holden		Chair
			lan Harvie		Treasurer
			Willie Slavin
			GeoffToogood
			Gwynneth Everett
Howgill Manager			Ishbel Cooke
Accountants			Robinson+ co., Chartered			Accountants
			Oxford Chambers,	New Oxford Street, Workington,								Cumbria,
			CA14 2LR
Auditors			Saint &Co, Chartered		Accountants			&Statutory			Auditor
			Sterling House, Wavell			Drive,	Rosehill,		Carlisle,			Cumbria,
			CA1 2SA
Bankers			National Westminster		Bank pic
			71Lowther Street,	Whitehaven,			Cumbria,		CA28		7AG
Solicitors			Burnetts Solicitors
			6Victoria Place, Carlisle,			Cumbria,		CA1 1ES
			HFT Gough &Co
			38/42 Lowther Street,		Whitehaven,			Cumbria,		CA28 7NR

Brenda Holden	Education
lan Harvie	Private industry
Willie Slavin	Education
GeoffToogood	Education
Gwynneth Everett	Local government	Appointed	16/03/2020
Judith Smith	Finance	Appointed	14/07/2014, resigned	03/07/2020
Neville Denson	Local government	Appointed	04/12/2003, resigned	12/05/2020
Paul Rich a rd son	Private industry	Appointed	10/03/2020, resigned	01/07/2020
Rowan Wilson	Private industry	Appointed	10/03/2020, resigned	03/07/2020

		For	the year	ended 31	st March 20	21
								(restatedj
					Unrestricted	Restricted	2021	2020
					funds	funds	Total	Total
				Notes	f	f	f	f
Income
Donations and legacies					1,320	50,288	51,608	19,489
Income from charitable	activities				35,046	542,398	577,444	1,211,006
Income from other trading		activities:
Activities for generating		funds			62,168		62,168	92,695
Investment income					192		192	710
Total income					98,726	592,686	691,412	1,323,900
Expenditure
Costs of raising funds:
Fundraising trading:
cost ofgoods sold	and	other costs		9				8,904
Charitable activities				10,11	74,931	504,749	579,680	1,409,692
Total expenditure					74,931	504,749	579,680	1,418,596
Net income/(expenditure)		for the year			23,795	87,937	111,732	(94,696)
Total funds brought forward		—as originally	stated		296,687	325,114	621,801	580,497
Prior year adjustment				3.2		(136,000)	(136,000)
Restated total funds brought		forward			296,687	189,114	485,801	580,497
Total funds carried forward					320,482	277,051	597,533	485,801

				Balance sheet
			as at 31st March 2021
						(restated)
				2021		2020
			Notes
Fixed assets
Tangible assets			17	151,551		165,844
Current assets
Debtors			18	88,081	30,240
Cash at bank	and in hand			609,985	541,357
				698,066	571,597
Creditors: amounts		falling
due within one year			19	(252,084)	(251,640)
Net current	assets			445,982		319,957
Net assets				597,533		485,801
Funds			21
Restricted income funds				277,051		189,114
Unrestricted	income funds			320,482		296,687
Total funds				597,533		485,801

						(restated J
					2021	2020
					f	f
Cash flows from operating	activities
Net income/(expenditure)					111,732	(94,696)
Adjustments for:
Depreciation oftangible fixed assets					15,129	24,959
Impairment oftangible fixed	assets					38,006
Government grant income					(49,596)	(2,502)
Other interest received and similar		income			(192)	(710)
Loss/(gains) on disposal oftangible		fixed	assets			9,237
Changes in:
Trade and other debtors					(57,841)	165,544
Trade and other creditors					444	90,275
Cash generated from operations					19,676	230,113
Interest received					192	710
Net cash (used)/provided	by operating			activities	19,868	230,823
Cash flows from investing	activities
Purchase oftangible fixed assets					(836)
Net cash used in investing	activities				(836)
Cash flows from financing	activities
Government grant income					49,596	2,502
Net cash provided by financing		activities			49,596	2,502
Change in cash and cash equivalents			in the year		68,628	233,325
Cash and cash equivalents	brought forward				541,357	308,032
Cash and cash equivalents	carried forward				609,985	541,357

Freehold land and buildings	Straight line	over fifty years
Leasehold land and buildings	Straight line	over the life ofthe lease
Fixtures and fittings	10%straight	line
Motor vehicles	10-20%straight line
ITequipment	25%straight	line
Outdoor play equipment	50%straight	line
Other equipment	4-20%straight line

Donations	and legacies
				Unrestricted	Restricted	2021	2020
				funds	funds	Total	Total
				f	f	f	f
Donations				780	1,232	2,012	13,987
Employment	Allowance						3,000
Government	grants recognised	directly	in income	540	49,056	49,596	2,502
				1,320	50,288	51,608	19,489

	for t	he	y	e	ar ended 3	1st March 20	21
6.	Income from charitable activities								(restated J
						Unrestricted	Restricted	2021	2020
						funds	funds	Total	Total
							E	f	E
	Cumbria CC —Baby Basics						5,000	5,000
	Cumbria CC —Two Year Old Funding	Entitlement					95,385	95,385	102,230
	Cumbria CC —Education Health 5 Care		Plan		grant		6,060	6,060
	Copeland Community Fund —Pre Birth		and		Beyond				10,013
	Cumbria CC —Inclusion/Family Award/Statements								8,885
	Allerdale BC —Baby Basics						2,325	2,325
	Cumbria CC —Disability Access Fund								615
	Cumbria CC —Early Help 0-12Contract								687,333
	Barnardos —MyTime Cumbria								27,863
	Barnados —Early Help 0-12								22,289
	BBCChildren in Need					30,000		30,000
	Cumbria CC —Nursery Grant						76,355	76,355	79,424
	National Lottery Comm. Fund						24,140	24,140
	Cumbria Community Found. —EYSSpeech			5 Language			19,248	19,248
	Cumbria Community Found. - EYSParental				Engagement		20,700	20,700
	The Phyliss Harney Trust						22,000	22,000	22,180
	Sellafield Limited						136,000	136,000
	Inspira —Sellafield Youth Development		Fund						11,001
	Well Whitehaven —Time to be me						3,617	3,617	19,072
	Well Whitehaven —Youth Connectors								1,100
	Good Enough Start —Cumbria Community			Foundation			47,518	47,518	4,000
	Good Enough Start —Francis Scott Trust						28,000	28,000	18,000
	Good Enough Start —Sellafield								57,450
	Good Enough Start —Copeland Community				Fund		40,150	40,150
	Phunky Foods						13,296	13,296	125,580
	project cost recovery					2,016		2,016	4,600
	Other income from charitable activities					3,030	2,604	5,634	9,371
						35,046	542,398	577,444	1,211,006

Income fro	m other trading activities
		Unrestricted	2021	2020
		funds	Total	Total
		f	f	f
Shop income				9,617
Fundraising	events			1,305
Use offacilities		4,905	4,905	18,617
Fee income		57,263	57,263	58,802
Activity income				683
Contract refunds				2,695
NMRU				976
		62,168	62,168	92,695

Investment income
			Unrestricted	2021	2020
			funds	Total	Total
			f	f	f
Bank interest receivable			192	192	710
			192	192	710
In 2020 all ofthe investment	income was attributable	to unrestricted	income funds.
Costs of raising funds
				2021	2020
				Total	Total
				f	f
Shop costs					8,904
					8,904

Costs ofcharitable activities - by	fund type
	Unrestricted	Restricted	2021	2020
	funds f	funds f	Total f	Total f
Early Help 0-12
Early Years Other Activities Sure Start	74,480 451	318,634 183,050 3,065	393,114 183,501 3,065	770,527 324,310 314,855
	74,931	504,749	579,680	1,409,692

Costs ofcharitable activities - by	activity
	Activities
	undertaken	Support	2021	2020
	directly f	costs f	Total f	Total f
Early Help 0-12
Early Years Other Activities Sure Start	283,608 116,383 3,065	109,506 67,118	393,114 183,501 3,065	770,527 324,310 314,855
	403,056	176,624	579,680	1,409,692

Analysis ofsupport costs
		Early	Other	2021	2020
		Years f	Activities f	Total f	Total f
Staff costs Operating lease payments Repairs and maintenance Premises costs Transport costs Auditor's remuneration Other professional fees Communication and information Other office expenses Depreciation and impairment Other admin costs	technology	53,229 4,659 2,729 18,216 1,883 5,142 2,326 7,331 5,477 7,480 1,034	32,625 2,856 1,673 11,164 1,154 3,152 1,426 4,493 3,357 4,584 634	85,854 7,515 4,402 29,380 3,037 8,294 3,752 11,824 8,834 12,064 1,668	210,692 9,192 6,024 61,010 5,276 6,100 16,316 16,068 31,347 71,068 39,300
		109,506	67,118	176,624	472,393

					2021	2020
Net (expenditure)/income	is stated after		charging:		f	f
Depreciation and other amounts Loss on disposal oftangible fixed Operating lease rentals Auditor's remuneration		written assets	offtangible	fixed assets	15,129 7,515	62,965 9,237 9,192
					8,294	6,100

Employment	2021	2020
Wages and salaries Social security costs Pension costs	374,462 15,337	841,326 54,257
	12,470	28,892
	402,269	924,475

	(restated)
2021	2020
Number	Number

			(restated J
		2021	2020
		Number	Number
Provision of	services
Management	and administration	26	46
		4	9
		30	55

					2021	2020
Pension charge					f 12,470	f 28,892
Taxation
The charity's activities fall Taxes Act 1988.Accordingly,	within there	the exemptions afforded by the provisions of the is no taxation charge in these accounts.			Income and	Corporation
Tangible fixed assets		Land and buildings	Short leasehold	Fixtures, fittings and	Motor
Cost		freehold f	property f	equipment f	vehicles f	Total f
At 1st April 2020 Additions		188,353	139,028	111,051	3,175	441,607
				836		836
At 31st March 2021		188,353	139,028	111,887	3,175	442,443
Depreciation
At 1st April 2020 Charge for the year		64,060 4,351	127,938 3,088	83,130 7,056	635 634	275,763 15,129
At 31st March 2021		68,411	131,026	90,186	1,269	290,892
Net book values
At 31st March 2021		119,942	8,002	21,701	1,906	151,551
At 31st March 2020		124,293	11,090	27,921	2,540	165,844

Debtors
		2021	2020
		f	f
Other debtors Prepayments	and accrued income	75,117 12,964	1,000 29,240
		88,081	30,240

Creditors: amounts within one year	falling due	2021	(restated) 2020
Trade creditors
Other taxes and social Accruals and deferred	security income	54,915 3,092 194,077	68,976 9,753 172,911
		252,084	251,640

			(restated)
		2021	2020
		f	f
At 1April 2020 Amount released Amount deferred	to income in year	147,000 (147,000) 159,540	84,581 (73,581) 136,000
At 31March 2021		159,540	147,000

Analys	is ofnet assets between funds
			Unrestricted	Restricted	Total
			funds	funds	funds
			2021	2021	2021
Fund balances at 31st March 2021 as represented		by:	f	f	f
Tangible fixed assets Current assets Current liabilities			26,189 386,837 (92,544)	125,362 311,229 (159,540)	151,551 698,066 (252,084)
			320,482	277,051	597,533
				(restated)	(restated J
			Unrestricted	Restricted	Total
			2020	2020	2020
Fund balances at 31st March 2020 as represented		by:	f	f	f
Tangible Current Current	fixed assets assets liabilities		2,540 397,627 (103,480)	163,304 173,970 (148,160)	165,844 571,597 (251,640)
			296,687	189,114	485,801

Analysi	s ofmovements	in unrestricted	funds
			At
			1April	Incoming	Outgoing		At 31March
			2020 f	resources f	resources f	Transfers f	2021 f
General	funds		296,687	98,726	(74,931)		320,482
Analysis	ofmovements	in unrestricted	funds - previous year
			At
			1April 2019 f	Incoming resources f	Outgoing resources f	Transfers f	At 31March 2020 f
General	funds		354,228	101,493	(158,534)	(500)	296,687

Analysis ofmovements	in restricte	d funds (restated)
		At				At
		1April	Incoming	Outgoing		31March
		2020 f	resources f	resources f	Transfers f	2021 f
Sure Start funds Early Years settings Management and admin Phunky Foods Good Enough Start Time to be me Play Therapy Family Finance Baby Basics EYSSpeech and Language EYS Parental Engagement Tangible fixed assets Other restricted funds	staff	92,047 3,000 44,795 47,259 2,013	238,755 85,000 13,296 118,923 44,515 21,000 23,842 7,407 19,248 20,700	(3,065) (238,755) (85,000) (16,296) (53,562) (44,515) (21,000) (23,842) (3,519) (2,304) (10,878) (2,013)		88,982 110,156 3,888 19,248 18,396 36,381
		189,114	592,686	(504,749)		277,051
Analysis ofmovements	in restricted	funds - previous	year
			(restated)			(restated)
		At				At
		1April	Incoming	Outgoing		31March
		2019 f	resources f	resources f	Transfers f	2020 f
Sure Start funds Early Years settings Early Help Contract S.related activities Phunky Foods Good Enough Start Time to be me Family Finance Millom Youth Pre Birth and Beyond Tangible fixed assets Other restricted funds		136,896 72,976 16,397	2,502 192,632 748,638 125,580 80,736 19,578 22,180 11,001 10,013 9,547	(47,351) (192,632) (765,037) (122,580) (35,941) (19,578) (22,180) (11,001) (10,013) (26,217) (7,532)	16,399 500 (16,399)	92,047 3,000 44,795 47,259 2,013
		226,269	1,222,407	(1,260,062)	500	189,114

Ana	lysis ofchanges in net debt
		Opening	Cash	Closing
		balance	flows	balance
Cash	at bank and in hand	541,357	68,628	609,985
Net	debt	541,357	68,628	609,985