## ## ||||||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| |8.|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| ## |18.|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|