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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|||
#
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|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|
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|||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|
##
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|||||||(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|
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|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||
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|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|
##
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|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|
##
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|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|costs|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|
##
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##
|||||||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|
##
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##
|Debtors||||
|---|---|---|---|
|||2021|2020|
|||f|f|
|Other debtors
Prepayments|and accrued income|75,117
12,964|1,000
29,240|
|||88,081|30,240|
##
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##
|19.|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|
##
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##
|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|
##
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##
|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|
##
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##
|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|
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|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|