2023-03-31-accounts - Howgill Family Centre

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					Page
IVlembers	ofthe Board and management		and professional	advisers
Trustees'	report fincorporating	the directors' report)
Auditors'	report				12-15
Statement	offinancial activities
Balance sheet
Cash flow	statement
Notes tothe financial statements					19-33

Registered	Registered		charity name	charity name	charity name	Howgill Famgy Centre
Charity	number					519278
Company		registration			number	02045632
Registered			office			Birks Road
						Cleator Moor
						Cumbria
						CA25 5HR
Trustees						Brenda Holden
						lan Harvie	Treasurer
						Willie Slavin
						Geoff Toogood
						Gwynneth Everett
Professional			Adviser			Mary Lowrey S.Rick Wylie
Howgill	Interim			CEO		Sarah-Jane Silvester —stepped		down 26/07/23
Howgill	CEO					Faye Eldon —appointed	14/07/23
Accountants						Robinson+ co., Chartered Accountants
						Oxford Chambers, New Oxford		Street, Workington,					Curnbria
Auditors						Saint S.Co, Chartered	Accountants		8 Statutory			Auditor
						12/13 Church Street, Whitehaven,			Curnbria,		CA28 7AY
Bankers						National Westminster	Bank pic
						71Lowther Street, Whitehaven,		Cumbria,		CA28		7AG
Solicitors						Burnetts Solicitors
						6Victoria Place, Carlisle, Cumbria,			CA1 1ES
						HFT Gough S.Co
						38/42 Lowther Street,	Whitehaven,		Cumbria,		CA28 7NR

The directors ofthe and throughout this	charitable company (the charity) are its Trustees for th report are collectively referred to as Trustees.	charitable company (the charity) are its Trustees for th report are collectively referred to as Trustees.	charitable company (the charity) are its Trustees for th report are collectively referred to as Trustees.	charitable company (the charity) are its Trustees for th report are collectively referred to as Trustees.	e purpose ofthe
The Trustees serving	during the year were as follows, and contribute their				experience from;
Brenda Holden		Education		Appointed	12/11/2009
ian Harvie		Private industry		Resigned	02/06/2023
Willie Slavin		Education		Appointed	30/11/2000
GeoffToogood Gwynneth Everett tulle Barnes		Education Local government Local business		Resigned Resigned Resigned	14/11/2022 24/07/2023 27/06/2022
The following changes to the		Board are as follows:
lan Harvie				Resigned	02/06/2023
Amanda Watters		lT Business Manager		Appointed	24/04/2023
Gemma Leadbetter		Accountant		Appointed	08/08/2023
Emma McCarthy Lesley Sewell		Social Value Manager Strategic Account Director		Appointed Appointed	28/07/2023 15/07/2023
PROFESSIONAL ADVISERS		Mary Lowrey	Appointed 11/08/2021
		Rick Wylie	Appointed 28/03/2023

			unrestricted	Restricted	2023	2022
		Notes	funds f	funds	Total E	Total f
Income Donations and legacies Income from charitable activities			5,566 82,238	28,723 615,226	34,289 697,464	16,638 564,356
Income from other trading activities: Activities for generating fun ds Investment inca me			156,265 1,648	1,512	157,777 1,648	110,839 49
Total income			245,717	645,461	891,178	691,882
Expenditure Charitable activities			237,976	654,982	892,958	771,442
Total expenditure			237,976	654,982	892,958	771,442
Net incorn/((expenditure	forthe year		7,741	(9,521)	(1,780)	(79,560)
Total funds brought forward			283,410	234,563	517,973	597,533
Total funds carried forward			291,151	225,042	516,193	517,973

	for th	e year ended 31stIVlarch	2023
			2023	2022
				f.
Cash flows from operating	activities		(1,780)	(79,560)
Net income/(expenditure)
Adjustments for:			12,047	14;645
Depreciation oftangible fixed	assets			(6,929)
Government grant income Other interest received and similar income			(1,648) (27,637)	(49)
Donations in kind
Changes in:			17,249	(6,285}
Trade and other debtors			(151,957}	(36,68e)
Trade and other creditors			(153,726)	(114,864)
Cash generated from operations
			1,648	49
Interest received Net cash {used)/provided	by operating	activities	(152,078)	(114,815)
Cash flows from investing	activities		(8,230)	(3,840)
Purchase of tangible fixed assets Net cash used in investing activities			(8,230)	(3,840)
Cash flows from financing	activities			6,929
Government grant income				6,929
Net cash provided by financing activities
Change in cash and cash	equivalents	in the year	{1e0,308)	(111,726)
Cash and cash equivalents brought forward			498,259	609,985
Cash and cash equivalents carried forward			337,951	498,259

Donations	a	nd legacies
					Unrestricted	Restricted	2023	2022
					funds	funds	Total	Total
Donations						1,086	1,652	5,709
Donations	in	kind				27,637	27,637
Employment Government		Allowance grants recognised	directly	in income	5,000		5,000	4,000 6,929
					S,S66	28,723		16,638

Income from charitable activities
	Unrestricted	Restricted	2023	2022
	funds	funds	Total	Total
Cumbria CC-Two Year Old Funding Entitlement Cumbria CC- Education Health g Care Plan grant Cumbria CC - hIursery Grant FScott Trust —Time to be me FScott Trust - EYSSpeech gi Language FScott Trust - Kelis Library Project Cumbria Community Foundation - Family Finance Cumbria Community Foundation - Baby Basics Cumbria Community Found. —EYSSpeech 8 Language Cumbria Community Found. —EYSParental Engagement Cumbria Community Foundation -Bedrock The Phyiiss Harney Trust Cumbria CC - Kegs Library Development Cumbria CC —Family Finance The Hadfield Trust - Play Equipment Weil Whitehaven - Play Equipment LLWR - Play Area HCS - Play Area Sellafield Ltd —Play Area Seliafield Limited	75,500	E 124,403 14,309 65,162 9,800 10,000 14,114 8,460 19,248 41,325 22,000 1.7,000 1.5,250 7,000 866 6,500 5,000 4,900	124,403 14,309 65,162 9,800 10,000 14,114 8,460 19,248 41,325 75,500 22,000 17,000 15,250 7,000 866 6,500 5,000 4,900	f 100,089 9,385 59,556 10,800 1,250 19,248 41,375 24,525 22,000
Well Whitehaven -Time to be me Good Enough Start -Cumbria Community Foundation Good Enough Start - Francis Scott Trust Phunky Foods Other income from charitable activities	6,738	136,000 10,291 1,575 3,213 75,310 3,500	136,000 10,291 1,575 3213 75,310 10,238	136,000 5,410 37,700 1,250 91,267 4,501
	82,238	615,226	697,464	564,356

Income from other trading activities	Unrestricted	Restncted	2023	2022
	funds	funds	Total f.	Total f
Fundraising events Use of facilities Fee income	5,488 150,771	1,512	1,512 5,488 150,777	6,577 102,091 1,560
Training income	156,265	1,,S12	157,777	110,839

Investment	income	Unrestricted	2023	2022
		funds	Total	Total
			f
Bank interest	receiva ble	1,648	1,648	49
		1,648	1,648

	tiiti -bfundtpe
osts	of charitable acves y y	Unrestncted	Restricted	2023	2022
		funds	funds	Totai f	Total f
Early	Years	237,129 847	208,236 443,681	445,364 444,528	387,533 380,844
Other Sure	Activities Start		3,065	3,065	3,065
		237,976	654,982	892,957	771,442

Costs ofcharitable activities	- by activity
		Activities
		undertaken	Support	2023	2022
		directly	costs	Total	Total
				E
Early Years Other Activities Sure Start		344,196 361,755 3,065	101,168 82,773	445,364 444,528 3,065	387,533 380,844 3,065
		709,016	183,941	892,957	771,442
For analysis ofsupport costs, see Note 11.
Analysis ofsupport costs
		Early	Other	2023	2022
		Years	Activities	Total	Total
		E.		E	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	18,516 12,486 2,192 28,399 3,302 5,035 8,008 8,372 8,904 4,940 1,014	15,149 10,216 1,793 23,236 2,701 4,1.19 6,552 6,850 7,285 4,042 830	33,665 22,702 3,985 51,635 6,003 9,154 14,560 15,222 16&189 8,982 1,844	12,805 15,654 4,703 48,838 3,214 7,234 7,424 12,700 11,837 11,580 2,957
		101,168	82,773	183,941	138,946

	f	thee	r
Net income/(expenditure)	or	y		2023	2022
					f
Net (expenditure)/income is stated after Depreciation and other amounts written			charging'. off tangible fixed assets	12,047 22,702	14,645 15,653
Operating lease rentals				9,154	7,234
Auditor's remuneration

Employees
	2023
Employment costs	f
Wages and salaries Social security costs Pension costs Redundancy costs	494,170 25,881 15,674 9,178	434,319 22311 16,088
	544,903	472,718

2023	2022
15,674	16,088

Tangible fixed assets	Land and buHdings	Short leasehold	Fixtures, fittings and	Motor	Assets under
	freehold	property	equipment	vehicles	construction	Total
Cost
At 1st April 2022 Additions	188,353	139,028	115,727 5,024	3,175	30,843	446,283 35,867
At 31st March 2023	188,353	139,028	120,751	3,175	30,843	482,150
Depreciation
At 1st April 2022 Charge for the year	72,762 4,351	134,113 1,438	96,757 5,623	1,904 635		305,536 12,047
At 31st March 2023	77,113	135,551	102,380	2,539		317,583
Net book values
At 31st March 2023	1U.,240	3,477	18,371		30,843	164,567
At 31st March 2022	115,591	4,915	18,970	1,271		140,747

Debtors
		2023	2022
			E
Other debtors
Prepayments	and accrued income	10,891 66,226	73,773 20,593
		77,117	94,366

Creditors: amounts	falling due	2023	2022
within one year
Trade creditors Other taxes and social Accruals and deferred	security income	1,358 4,598 57,486	51,697 3,351 160,351
		63,442	215,399

Deferred	income
		2023	2022
At 1April Amount Amount	2022 released to income deferred in year	136,000 (136,000) 20,650	159,540 (159,540) 136,000
At 31 March 2023		20,6SO	136,000

liofnetassetsbetween funds
nayss		Unrestricted	Restncted	Total
		funds	funds	funds
		2023	2023	2023
Fund balances at 31st March 2023 as represented Tangible fixed assets Current assets Current liabilities	by;	60,484 273,459 (42,792)	104,083 141,609 (20,650)	164,567 415,068 (63,442)
		291,151	225,042	516,193
		Unrestncted	Restricted	Totai
		2022	2022	2022
Fund balances at 31st March 2022 as represented Tangible fixed assets Current assets Current liabilities	by:	25,970 336,839 (79,399)	114,777 255,786 (136,000)	140,747 592,625 (215,399)
		283,410	234,563	517,973

Analysis	ofmovements in unrestric	ted funds
		At			At
		1Apni	Incoming	Outgoing	31ivlarch
		2022 f	resources	resources f	2023
Genera( Bedrock	funds Funding	283,410	170,217 7S,SOO	(206,381) (31,S9S)	247,246 43,90S
		283,410	245,71,7	(237,976)	291,1S1

Analysis	ofmovements in unrestric	ted funds - previous year
		At			At
		1April	incoming	Outgoing	31h/larch
		2021	resources	resources	2022
General Bedrock	funds Funding	320,482	118,743 24,S25	(1SS,815) (24,S25)	283,410
		320,482	1.43,268	(180,340)	283,410

nalysis ofrnovernents in restricted	funds
					At
	At 1April 2022 f	incoming resources	Outgoing resources	Transfers	31Ivlarch 2023 f
Sure Start funds	85,917	261,288	(3,066) (230,445)		82,851 30,843
Early years settings Management and admin staff Phunky Foods Good Enough Start Time to be me	?0,387	85,000 75,310 4,789 7'1,091 51,364	(85,000) (69,336) (74,621] (69,6'16) (47,250)	(555) (1,475)	5,974 4,114
Family Finance Baby Basics EYSSpeech and Language EYS Parental Engagement Kegs Centre Development Tangible fixed assets	36,052 15,906 26,301 234,563	11,046 19,248 41,325 25,000 645,461	(11,046) (1,641) (51,890) (3,972) (7,099) (654,982)	2,030	53,659 5,341 21,028 21,232 225,042

nalysis ofmovements in restricted	funds - previous	year
					At
	At 1 April 2021 f	incoming resources	Outgoing resources f	Transfers	31March 2022 f
Sure Start funds	88,982	180,321	(3,065) (180,321)		85,9'0
Early Years settings Management and admin staff Phunky Foods Good Enough Start	110,156	85,000 91,267 39,159 67,931	(85,000) (9'1,267) (78,928) (67,931)		70,387
Time to be me		23,000	(23,000}
Family Finance Baby Basics EYSpeech and Language FY Parental Engagement Tangible fixed assets	3,888 19,248 18,396 36,381 277,051	63 20,498 41,375 548,614	(3,951) (3,694) (43,865) I20,636] (591,102)		36,052 15,906 26,301 234,563

liofchanesinnet debt
nayss g	Opening	Cash	Closing
	balance	flows	balance
Cash at bank and in hand	498,259	(160,308)	337,951
Net debt	498,259	(160,308)	337,951