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|Members ofthe Board and management||and|professional|advisers||
|Trustees'
report (incorporating|the directors'||report)|||
|Auditors'
report||||||
|Statement offinancial
activities|||||16|
|Balance sheet|||||17|
|Cash flow statement|||||18|
|Notes to the financial statements|||||19-32|
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|||||Unrestricted|Restricted|2022|2021|
|---|---|---|---|---|---|---|---|
|||||funds|funds|Total|Total|
||||Notes|f|f|f|f|
|Income||||||||
|Donations
and legacies||||8,436|8,202|16,638|51,608|
|Income from charitable|activities|||24,555|539,801|564,356|577,444|
|Income from other trading||activities:||||||
|Activities for generating||funds||110,228|611|110,839|62,168|
|Investment
income||||49||49|192|
|Total income||||143,268|548,614|691,882|691,412|
|Expenditure||||||||
|Charitable
activities|||9,10|180,340|591,102|771,442|579,680|
|Tota Iexpenditure||||180,340|591,102|771,442|579,680|
|Net income/(expenditure)||for the year||(37,072)|(42,488)|(79,560)|111,732|
|Total funds brought
forward||||320,482|277,051|597,533|485,801|
|Total funds carried forward||||283,410|234,563|517,973|597,533|
##
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||||as at 31|st March 20|22|||
|---|---|---|---|---|---|---|---|
||||||2022||2021|
||||Notes|||||
|Fixed assets||||||||
|Tangible assets|||16||140,747||151,551|
|Current assets||||||||
|Debtors|||17|94,366||88,081||
|Cash at bank|and in hand|||498,259||609,985||
|||||592,625||698,066||
|Creditors: amounts||falling||||||
|due within one year|||18|(215,399)||(252,084)||
|Net current|assets||||377,226||445,982|
|Net assets|||||517,973||597,533|
|Funds|||20|||||
|Restricted income funds|||||234,563||277,051|
|Unrestricted|income funds||||283,410||320,482|
|Total funds|||||517,973||597,533|
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|||||2022|2021|
|---|---|---|---|---|---|
|||||f|f|
|Cash flows from operating|activities|||||
|Net income/(expenditure)||||(79,560)|111,732|
|Adjustments
for:||||||
|Depreciation
oftangible
fixed assets||||14,645|15,129|
|Government
grant income||||(6,929)|(49,596)|
|Other interest received and similar income||||(49)|(192)|
|Changesin:||||||
|Trade and other debtors||||(6,285)|(57,841)|
|Trade and other creditors||||(36,686)|444|
|Cash generated
from operations||||(114,864)|19,676|
|Interest received||||49|192|
|Net cash (used)/provided|by operating||activities|(114,815)|19,868|
|Cash flows from investing|activities|||||
|Purchase oftangible
fixed assets||||(3,840)|(836)|
|Net cash used in investing|activities|||(3,840)|(836)|
|Cash flows from financing|activities|||||
|Government
grant income||||6,929|49,596|
|Net cash provided
by financing
activities||||6,929|49,596|
|Change
in cash and cash equivalents||in the year||(111,726)|68,628|
|Cash and cash equivalents|brought forward|||609,985|541,357|
|Cash and cash equivalents|carried forward|||498,259|609,985|
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|Donations|and legacies|||||||
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|2022|2021|
|||||funds|funds|Total|Total|
|||||f|f|f|f|
|Donations||||4,436|1,273|5,709|2,012|
|Employment|Allowance|||4,000||4,000||
|Government|grants recognised|directly|in income||6,929|6,929|49,596|
|||||8,436|8,202|16,638|51,608|
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|||||||||Unrestricted|Restricted|2022|2021|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||funds|funds|Total|Total|
||||||||||f|f|f|
|Cumbria
CC —Baby|Basics||||||||||5,000|
|Curnbria
CC —Two Year Old Funding|||||Entitlement||||100,089|100,089|95,385|
|Cumbria
CC- Education
Health|||&|Care||Plan||grant|9,385|9,385|6,060|
|Allerdale
BC —Baby|Basics||||||||||2,325|
|BBCChildren
in Need|||||||||||30,000|
|Cumbria
CC —Nursery
Grant|||||||||59,556|59,556|76,355|
|FScott Trust
—Time|to be me||||||||10,800|10,800||
|FScott Trust - EYSSpeech &||Language|||||||1,250|1,250||
|National
Lottery Comm. Fund|||||||||||24,140|
|Cumbria
Community|Found.|—EYSSpeech|||||&.Language||19,248|19,248|19,248|
|Cumbria
Community|Found.|—EYS Parental||||||Engagement|41,375|41,375|20,700|
|Cumbria
Community|Foundation|||—Bedrock||||24,525||24,525||
|The Phyliss Harney|Trust||||||||22,000|22,000|22,000|
|Sellafield
Limited|||||||||136,000|136,000|136,000|
|Well Whitehaven
—Time to be|||me||||||5,410|5,410|3,617|
|Good Enough Start|—Cumbria|Community|||||Foundation||37,700|37,700|47,518|
|Good Enough Start|—Francis Scott|||Trust|||||1,250|1,250|28,000|
|Good Enough Start|- Copeland||Community|||||Fund|||40,150|
|Phunky
Foods|||||||||91,267|91,267|13,296|
|Project cost recovery|||||||||||2,016|
|Other income from|charitable||activities|||||30|4,471|4,501|5,634|
|||||||||24,555|539,801|564,356|577,444|
|In 2021ofthe income from charitable||||||activities f542,398was attributable|||to restricted|income funds,|with the|
|balance off35,046|being unrestricted|||||income.||||||
|Income from other trading|||activities|||||||||
|||||||||Unrestricted|Restricted|2022|2021|
|||||||||funds|funds|Total|Total|
|||||||||f|f|f|f|
|Fundraising
events|||||||||611|611||
|Use offacilities||||||||6,577||6,577|4,905|
|Fee income||||||||102,091||102,091|57,263|
|Training income||||||||1,560||1,560||
|||||||||110,228|611|110,839|62,168|
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||||||Unrestricted|2022|2021|
|---|---|---|---|---|---|---|---|
||||||funds|Total|Total|
||||||f|f|f|
|Bank interest receivable|||||49|49|192|
||||||49|49|192|
|In 2021 all ofthe investment||income was attributable|to unrestricted|income funds.||||
|Costs ofcharitable|activities - by fund type|||||||
||||Unrestricted||Restricted|2022|2021|
||||funds||funds|Total|Total|
|||||f|f|f|f|
|Early Years|||179,740||207,793|387,533|393,114|
|Other Activities|||600||380,244|380,844|183,501|
|Sure Start|||||3,065|3,065|3,065|
||||180,340||591,102|771,442|579,680|
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|Costs ofcharitable
activities - by|activity||||
|---|---|---|---|---|
||Activities||||
||undertaken|Support|2022|2021|
||directly|costs|Total|Total|
||f|f|f|f|
|Early Years|309,260|78,273|387,533|393,114|
|Other Activities|320,171|60,673|380,844|183,501|
|Sure Start|3,065||3,065|3,065|
||632,496|138,946|771,442|579,680|
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|Analysis ofsup|port costs||||||
|---|---|---|---|---|---|---|
||||Early|Other|2022|2021|
||||Years|Activities|Total|Total|
||||f|f|f|f|
|Staff costs|||7,171|5,634|12,805|85,854|
|Operating
lease|payments||8,766|6,888|15,654|7,515|
|Repairs and maintenance|||2,634|2,069|4,703|4,402|
|Premises costs|||27,349|21,489|48,838|29,380|
|Transport
costs|||1,800|1,414|3,214|3,037|
|Auditor's
remuneration|||4,051|3,183|7,234|8,294|
|Other professional
fees|||4,157|3,267|7,424|3,752|
|Communication|and information|technology|7,112|5,588|12,700|11,824|
|Other office expenses|||6,629|5,208|11,837|8,834|
|Depreciation
and|impairment||6,948|4,632|11,580|12,064|
|Other admin costs|||1,656|1,301|2,957|1,668|
||||78,273|60,673|138,946|176,624|
##
|Net income/(expenditure)|for|the year|the year||||
|---|---|---|---|---|---|---|
||||||2022|2021|
||||||f|f|
|Net (expenditure)/income|is stated after||charging:||||
|Depreciation
and other amounts||written|offtangible|fixed assets|14,645|15,129|
|Operating
lease rentals|||||15,653|7,515|
|Auditor's
remuneration|||||7,234|8,294|
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|Employment|costs|2022|2021|
|---|---|---|---|
|Wages and salaries||434,319|374,462|
|Social security|costs|22,311|15,337|
|Pension costs||16,088|12,470|
|||472,718|402,269|
##
|The average|monthly
numbers
ofemployees
(including
the|trustees)
during the year, was as follows:||
|---|---|---|---|
|||2022|2021|
|||Number|Number|
|Provision of|services|35|26|
|Management|and administration|4|4|
|||39|30|
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|||2022|2021|
|---|---|---|---|
|||f|f|
|Pension|charge|16,088|12,470|
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||||Land and|Short|Fixtures,|||
|---|---|---|---|---|---|---|---|
|16.|Tangible fixed assets||buildings|leasehold|fittings and|Motor||
||||freehold|property|equipment|vehicles|Total|
||||f|f|f|f|f|
||Cost|||||||
||At 1stApril 2021||188,353|139,028|111,887|3,175|442,443|
||Additions||||3,840||3,840|
||At 31st March 2022||188,353|139,028|115,727|3,175|446,283|
||Depreciation|||||||
||At 1st April 2021||68,411|131,026|90,185|1,269|290,891|
||Charge for the year||4,351|3,088|6,571|635|14,645|
||At 31st March 2022||72,762|134,114|96,756|1,904|305,536|
||Net book values|||||||
||At 31st March 2022||115,591|4,914|18,971|1,271|140,747|
||At 31st March 2021||119,942|8,002|21,702|1,906|151,552|
|17.|Debtors|||||||
|||||||2022|2021|
|||||||f|f|
||Other debtors|||||73,773|75,117|
||Prepayments
and accrued income|||||20,593|12,964|
|||||||94,366|88,081|
|18.|Creditors: amounts|falling due||||||
||within one year|||||2022|2021|
||Trade creditors|||||51,697|54,915|
||Other taxes and social|security||||3,351|3,092|
||Accruals and deferred|income||||160,351|194,077|
|||||||215,399|252,084|
##
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||||||||||2022||2021|
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||f||f|
|At 1April 2021|||||||||159,540||147,000|
|Amount|released|to income|||||||(159,540)||(147,000)|
|Amount|deferred|in year|||||||136,000||159,540|
|At 31March 2022|||||||||136,000||159,540|
|Deferred
income||relates to|income
received||in|advance|for the|following
projects: Sellafield||Project Support||
|f136,000 (2021:
f20,700).||Sellafield|Project Support||f136,000;||Phunky|Foods f2,840; and|EYS Parental||Engagement|
|Analysis of net assets between||||funds||||||||
|||||||||Unrestricted|Restricted||Total|
|||||||||funds|funds||funds|
|||||||||2022|2022||2022|
|||||||||f|f||f|
|Fund balances at 31st March|||2022|as represented||by:||||||
|Tangible|fixed assets|||||||25,970|114,777||140,747|
|Current|assets|||||||336,839|255,786||592,625|
|Current|liabilities|||||||(79,399)|(136,000)||(215,399)|
|||||||||283,410|234,563||517,973|
|||||||||Unrestricted|Restricted||Total|
|||||||||2021|2021||2021|
|||||||||f|f||f|
|Fund balances at 31st March|||2021|as represented||by:||||||
|Tangible|fixed assets|||||||26,189|125,362||151,551|
|Current|assets|||||||386,837|311,229||698,066|
|Current|liabilities|||||||(92,544)|(159,540)||(252,084)|
|||||||||320,482|277,051||597,533|
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|Analysis|ofmovements|in unrestricted|funds||||
|---|---|---|---|---|---|---|
||||At|||At|
||||1April|Incoming|Outgoing|31March|
||||2021|resources|resources|2022|
||||f|f|f|f|
|General|funds||320,482|143,268|(180,340)|283,410|
|Analysis|of movements|in unrestricted|funds - previous year||||
||||At|||At|
||||1April|Incoming|Outgoing|31March|
||||2020|resources|resources|2021|
||||f|f|f|f|
|General|funds||296,687|98,726|(74,931)|320,482|
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|||||At|||At|
|---|---|---|---|---|---|---|---|
|||||1April|Incoming|Outgoing|31March|
|||||2021|resources|resources|2022|
|||||f|f|f|f|
|Sure Start funds||||88,982||(3,065)|85,917|
|Early Years settings|||||180,321|(180,321)||
|Management|and admin||staff||85,000|(85,000)||
|Phunky
Foods|||||91,267|(91,267)||
|Good Enough|Start|||110,156|39,159|(78,928)|70,387|
|Time to be me|||||67,931|(67,931)||
|Family Finance|||||23,000|(23,000)||
|Baby Basics||||3,888|63|(3,951)||
|EYSSpeech and||Language||19,248|20,498|(3,694)|36,052|
|EYS Parental
Engagement||||18,396|41,375|(43,865)|15,906|
|Tangible fixed|assets|||36,381||(10,080)|26,301|
|||||277,051|548,614|(591,102)|234,563|
|Analysis of movements|||in restricted funds -|previous year||||
|||||At|||At|
|||||1April|Incoming|Outgoing|31March|
|||||2020|resources|resources|2021|
|||||f|f|f|f|
|Sure Start funds||||92,047||(3,065)|88,982|
|Early Years settings|||||238,755|(238,755)||
|Management|and admin||staff||85,000|(85,000)||
|Phunky
Foods||||3,000|13,296|(16,296)||
|Good Enough|Start|||44,795|118,923|(53,562)|110,156|
|Time to be me|||||44,515|(44,515)||
|Play Therapy|||||21,000|(21,000)||
|Family Finance|||||23,842|(23,842)||
|Baby Basics|||||7,407|(3,519)|3,888|
|EYSpeech and|Language||||19,248||19,248|
|EY Parental
Engagement|||||20,700|(2,304)|18,396|
|Tangible fixed|assets|||47,259||(10,878)|36,381|
|Other restricted||funds||2,013||(2,013)||
|||||189,114|592,686|(504,749)|277,051|
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|Anal|ysis ofchanges
in net debt||||
|---|---|---|---|---|
|||Opening|Cash|Closing|
|||balance|flows|balance|
|Cash|at bank and in hand|609,985|(111,726)|498,259|
|Net|debt|609,985|(111,726)|498,259|