Howgill Family Centre
(A company limited by guarantee)
Annual Report and Financial Statements
31 March 2024
Company registration number: 02045632 Charity registration number: 519278
Howgill Family Centre
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' report | 3 |
| Trustees' responsibilities in relation to the financial statements | 11 |
| Independent examiner's report | 12 |
| Statement of financial activities | 13 |
| Balance sheet | 14 |
| Cash flow statement | 15 |
| Notes to the financial statements | 16 |
Howgill Family Centre
Reference and Administrative Details
Charity name Howgill Family Centre Charity registration number 519278 Company registration number 02045632 Principal office Birks Road CLEATOR MOOR CA25 5HR Registered office Birks Road CLEATOR MOOR CA25 5HR Trustees B Holden, Chair G Leadbetter, Treasurer (Appointed 25 June 2023) E McCarthy (Appointed 1 June 2023) L Sewell (Appointed 1 June 2023) A Watters (Appointed 24 April 2023) W Slavin I Harvie (Resigned 2 June 2023) G Everett (Resigned 24 July 2023) I P Baldwin (Appointed 27 June 2024) Chief executive officer F Eldon (Appointed 14 July 2023) Solicitors Burnetts Solicitors 6 Victoria Place CARLISLE CA1 1ES HTF Gough & Co 38/42 Lowther Street WHITEHAVEN CA28 7NR Bankers National Westminster Bank plc 71 Lowther Street WHITEHAVEN CA28 7AG
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Howgill Family Centre
Reference and Administrative Details
Accountant
Dodd & Co Limited FIFTEEN Rosehill Montgomery Way Rosehill Estate CARLISLE CA1 2RW
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Howgill Family Centre
Trustees' Report for the Year Ended 31 March 2024
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.
The Trustees, who are also directors for the purposes of company law, present their report and the financial statements of the company for the year ended 31 March 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Reference and administrative details are shown in the schedule of members of the Board and professional advisers on page 1 of the financial statements.
DIRECTORS/TRUSTEES
The directors of the charitable company (the charity) are its Trustees for the purpose of the charity law and throughout this report are collectively referred to as Trustees.
The Trustees serving during the year were as follows, and contribute their experience from:
| Brenda Holden | Education | Appointed 12/11/2009 |
|---|---|---|
| Willie Slavin | Education | Appointed 30/11/2000 |
| Amanda Watters | IT Business Manager | Appointed 24/04/2023 |
| Gemma Leadbetter | Accountant | Appointed 25/06/2023 |
| Emma McCarth | Social Value Manager | Appointed 28/07/2023 |
| Lesley Sewell | Strategic Account Director | Appointed 15/07/2023 |
| Ivan Baldwin | Business Development Director | Appointed 27/06/2024 |
| Changes to the Board are as follows: | ||
| Ian Harvie | Resigned: 02/06/2023 | |
| Gwynneth Everett | Resigned: 24/07/2023 |
CHAIR’S REPORT
The past year has seen us progress in an upward trajectory towards becoming a more sustainable organisation. Challenges have been met throughout the year with our certainty that we are delivering the services the communities need and deserve, and we are a forward thinking organisation always looking to change, develop and grow.
The continued determination and resilience from the Board of Trustees and staff means that we continue to work towards ensuring the organisation is in a more secure position and can continue to support children and families in our communities in as many ways as possible. As Chair, I am deeply indebted to my colleagues across the whole organisation for their continued commitment, hard work and diligence which has been key to the success of major developments and change that have been necessary to drive Howgill forward.
Partnerships with a range of organisations have continued to grow and flourish. One important aspect of the Bedrock funding through Sellafield Ltd and supported by Cumbria Community Fund, is that Sarah-Jane Sylvester from Social Enterprise Acumen, stepped in as Howgill CEO on a temporary basis which saw a reshaping of our strategic planning and realignment of our priorities and strategic direction. I would like to thank her for the commitment she showed to Howgill as she worked alongside the Board of Trustees and staff to drive forward ambitious plans and shape the future direction of Howgill. The permanent appointment of CEO Faye Eldon in July 2023 is a positive step forward. Her educational background and firmly established relationships with many statutory and non-statutory providers, brings a wealth of experience and stability to the workforce. Her hard work and commitment to Howgill at what remains a challenging time, is already showing dividends.
During the past year Ian Harvie and Gwynneth Everett resigned from the Board and we thank them for their commitment especially during the last few challenging years. Five new Trustees bring a wealth of expertise and experience to the Board at the pivotal stage of Howgill’s development.
Several long serving members of staff left Howgill during the year, and we thank them for their commitment. Welcoming new staff brings a new dynamic and we look forward to following their progress.
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Howgill Family Centre
Trustees' Report for the Year Ended 31 March 2024
The past year has seen us make a move to a digital approach for all our services and that demanding work is now complete. New financial systems have been put in place giving the organisation modern, robust policies and procedures. The Board of Trustees and the Management Team have successfully attracted several funding streams that afford us the opportunity to enable the organisation to flourish and expand.
The members of the Board have taken a number of strategic decisions to position Howgill to bid for any tenders, that fit with our objectives, that may arise in the future
A further thorough and rigorous review, restructure and reorganisation of all our services, particularly in Early Years provision, has led to improved outcomes for children and families. The Early Years Learning Improvement Service continue to be a key partner in helping drive up standards by supporting our managers and staff and we continue to foster this important relationship.
During the last 12 months we have invested a significant amount of our reserves to provide additional support and training for all staff and provide quality resources for our services. We have also financially supported our Early Years services by absorbing the steep rise in the cost of maintaining and running our premises. Supporting parents who use our settings has been a priority and we have kept fees as low as possible as they cope with the rising cost of living. It is imperative that we seek new funding steams to put the organisation on a more secure footing to move our ambitious plans forward.
Several successful funding bids ensure we continue to deliver and expand our services in Copeland and support as many children and families as possible for at least the next three years. The funding has enabled us to continue with previous partnerships as well as developing new ones. Opening new horizons is an exciting prospect and we relish the opportunity to work alongside committed professionals who have shown faith in Howgill. The organisation relies heavily on the help from funders, who continue to support our work, and I am extremely grateful for their financial and practical support.
On a personal level I would like to thank my fellow Trustees for their help and support during the last year. I must express my heartfelt thanks to all the staff who have carried on working and coping so well with the many changes and challenges they face. Their commitment to Howgill is outstanding.
Howgill Family Centre is an organisation that adapts to change, and we now look forward to working on new projects as they develop. We will take full advantage of any new opportunities as they occur.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
Howgill Family Centre is a company limited by guarantee and the roles and responsibilities are laid down in the Memorandum and Articles of Association dated 12th June 1986 and amended on 9th December 2004.
Appointment of Trustees
The Board of Trustees is responsible for the organisation in all respects and are elected by all Members at the Annual General Meeting. Under the Articles of Association there is no maximum number of Trustees and the minimum number is three.
Howgill recruits Trustees as volunteers for their skills in safeguarding, education, business, legal, financial, marketing and communications, public health or social care. Trustees are sought in a variety of ways involving exploration of the field of potential candidates, including through advertising and by recommendation from service users, members and existing Trustees.
We aim to assess the implications of the Charity Governance Code 2020 for our charity, and to take steps to ensure that we adopt those aspects of the Code that are relevant to us. Recruitment of 4 additional committed individuals to the Board has strengthened the governance of our operations.
Trustee induction and training
We ensure that all new Trustees understand their responsibilities to the charity and carry out their duties based upon the principals of "Good Governance", A Code for the Voluntary and Community Sector, December 2022 and the guidance issued by the Charity Commission for England and Wales. All new Trustees undertake appropriate training.
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Howgill Family Centre
Trustees' Report for the Year Ended 31 March 2024
Organisational structure
Trustees meet as a full Board at least 6 times during the year but more often should the need arise. Sub-committees and task groups of Trustees, co-opted members and management staff may be convened when appropriate and report to the Board.
Howgill’s Trustees have clearly defined roles and responsibilities and there are job descriptions for all Trustees, Chair and Treasurer. However, all Trustees are encouraged to become as involved as they possibly can in the life and work of the organisation. It is so important that the Board understands fully what is involved so that they can make important strategic decisions and carry out their function efficiently.
Trustees have full responsibility for the governance and finances of the organisation. The Chair continues the overseeing of the management and operations of the organisation. The Chief Executive Officer, Faye Eldon, has delegated responsibility to manage the day-to-day operations of the charity on behalf of the Trustees, to allow effective management over service delivery, finance and employment. An interim CEO, Sarah-Jane Sylvester, was appointed and she remained in post to ensure a timely handover. Alongside the senior managers, Faye provides appropriate supervision for the current key operational areas of our activities - business, Early Years provision, community financial support, and children’s therapy and other support services.
At 31 March 2024, we had 39 employees, including full time, part time and bank staff.
Key management and personnel remuneration
The Trustees consider the Board of Trustees and the CEO, aided by the Management Team, as comprising the key management personnel of the charity, in charge of directing and controlling the charity and running the operation of the charity on a day-to-day basis.
All Trustees give of their time freely and no remuneration was paid in the year. Details of Trustee expenses and related party transactions are disclosed in notes 8 and 17 to the accounts.
The pay of the charity’s senior Management and staff is reviewed annually and assessed in accordance with average earnings. All staff are paid at least the National Living Wage as set by the Government. The remuneration is also benchmarked with charities of a similar size and activity to ensure that the remuneration set is fair and not out of line with that generally paid for similar roles.
Partnership
In line with Howgill’s objectives, many of the initiatives that are developed and delivered gain from the involvement and support of other charitable, voluntary, and public sector bodies, including schools, colleges and universities, as well as commercial businesses. This can be in the form of co-working, mutual support and direct funding.
Charities and organisations who have worked in partnership with Howgill during the last year include: Sellafield Ltd. and Social Impact Multiplied, Cumberland Council, Cumbria CVS, Copeland Community Fund, Cumbria Community Foundation, Francis Scott Trust, National Lottery, Together We Can CIC, South Copeland GDF, Phyllis Harney Trust, Mitie, Tesco, Buttle Trust, Citizens Advice Bureau, Nuclear Decommissioning Agency (NDA), University of Central Lancashire (UCLan), Social Enterprise Acumen, Whitehaven, Egremont & District Credit Union, Police and Crime Commissioner, CADAS, Phunky Foods, Cumbria Youth Alliance, Inspira, Dioceses of Carlisle and Lancaster, Lakes College West Cumbria, Young Cumbria, Riverside Housing Association, The Whitehaven Foyer, South Whitehaven Youth Partnership, Baby Basics, Phunky Foods, Phoenix Youth Centre, University of Cumbria, Whitehaven Harbour Youth Project, Cumbria Partnership NHS Foundation Trust, West Cumbria Child Poverty Forum, North Cumbria Integrated Care NHS Foundation Trust, West Cumberland Hospital, the Hadfield Trust and many local schools, too numerous to mention individually.
Risk Assessment
A lack of critical leadership and its effect throughout the whole organisation, as well as maintaining the funding necessary for Howgill to meet its objectives, are the main risks to the charity. Long term funding and maintaining appropriate staffing levels in a climate of local and national recruitment and retention difficulties is challenging but we have retained and recruited to maintain full staffing levels across the organisation.
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Howgill Family Centre
Trustees' Report for the Year Ended 31 March 2024
The decision to close Howgill’s Early Years setting at South Whitehaven Children’s Centre at Mirehouse in April 2023, after providing Early Years education for 20 years, was not taken lightly. The working environment was such that we were no longer able to provide the services parents required. If suitable alternative premises are found in the future, we will establish a new setting in the area.
Ongoing recruitment to the Board of members with specific skills, experience and expertise and seeking corporate input are critical to continue to strengthen the governance of the organisation. We have actively worked with partners and recruited 5 new members to the Board who have the critical attributes we require. We will begin further recruitment when necessary.
During the last financial year, we have kept under constant review the services presently provided and those that are essential for the future direction of the organisation. New services are now being delivered and we identify and review on a regular basis those services that are most needed and where we are in a strong position to make a significant contribution to the wellbeing of our local families.
The success of future plans depends on securing the level of funding that will be required for services and planned projects, in a challenging cost of living crisis. We remain alert to opportunities to increase the sources of our funding and range of services.
To meet the needs of maintaining a high level of service provision, we continue to provide training opportunities for employees and volunteers to maximise the skills base and offer career progression opportunities when these become available.
OBJECTIVES AND ACTIVITIES
The Charity is established to promote any charitable purpose for the benefit of the inhabitants of Copeland in West Cumbria, including the advancement of education and the provision of facilities for recreation and leisure time occupation, in the interests of social welfare and with the objective of improving the condition of life of those inhabitants.
Howgill aims to provide support to children and families with particular emphasis on the disadvantaged.
Over the last year it has done this by:
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Raising capital and investing reserves to move from the dilapidated Kabin in September and providing a
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• new Early Years setting at Kells. This setting is open all year round and increases the number of places for 2-year-old children to 20 places at any one time, ensuring a smooth transition to schools.
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In addition, working with families and continuing to deliver Early Years Childcare & Education providing
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• 20 places at any one time at our premises in Whitehaven for children from 2 – 4 years of age all year round, ensuring a smooth transition to schools.
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Workingplaces to 68 for 0-5 years in Cleator Moor and ensuring a smooth transition to schools.with families and delivering Early Years Childcare & Education by increasing the number of
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Working with partners to enhance outdoor education provision at our Cleator Moor setting.
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Workingspeech, language and communication in the Early Years.in partnership with the Cumbria Communication Project team to support the development of
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Workingservices to parents/carers of young children from 0-4 years in a number of our centres.in partnership with Transforming West Cumbria: Family Wellbeing to promote and provide
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Providing additional support to eight local primary schools to improve the emotional wellbeing of children
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• who have experienced one off trauma, separation or loss issues and anxiety, based around play therapies with a strong emphasis on the voice of the child.
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Supportingclaiming benefits and grants.families with financial support that includes helping parents with budgeting and monitoring,
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Working in partnership with Good Enough Start in Millom to provide local community perinatal and infant
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• attachment care by delivering a pioneering preventative service to transform the life chances for future newborn babies.
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Howgill Family Centre
Trustees' Report for the Year Ended 31 March 2024
• Providingadditional services for low-income communities alongside midwives and health visitors.accountability for Baby Basics West Cumbria to provide a baby bank to deliver essential,
We are dedicated to providing high quality services open to external inspection, evaluation and assessment. Premises and activities are registered with Ofsted where appropriate. Distinctive services provided by Howgill to children and families are based on trusting relationships.
We are committed to people’s growth and development. By increasing aspirations and expectations, service users, parents, carers, children, volunteers and employees, are encouraged to learn and progress towards fulfilling their potential. We aim to build the capacity and resilience of local communities.
Our approach is collaborative. Families have always been at the centre of what we do and we have high expectations of the adults in the relationship. There is a recognition that people we work with have responsibilities too – to act safely and responsibly. Our aim is to foster greater independence and resilience. We believe that people can address the issues they face – recognising that they may need support in the forms of information, skills and confidence to enable them to do so. We will enable people, when they are ready, to move beyond the point where Howgill’s support is required. Former service users are encouraged to become volunteers, sponsors, trustees and patrons.
The safeguarding of all children is a priority concern and all staff and volunteers, including Trustees, are regularly trained in safeguarding. Staff and volunteers have a clear pathway for reporting concerns as soon as they arise. Safer Recruitment practices are rigorously deployed, including obtaining enhanced Disclosure and Barring Service (DBS) checks (renewed every three years) on Trustees, employees and volunteers. Training is recorded and monitored to ensure that employees’ qualifications, especially in safeguarding and first aid, are kept up-to-date. There are Designated Safeguarding Leads and Deputy Designated Safeguarding Leads to drive continuous improvement.
Trustees have regard to the Charity Commission’s guidance on public benefit when reviewing Howgill’s aims and objectives and in planning future activities. Howgill fulfils its public benefit objectives through its support to children and families with particular emphasis on the vulnerable and disadvantaged.
ACHIEVEMENTS
Howgill continues to develop services through grants and fees. Referrals were received from a wide range of agencies, the majority from midwives, health visitors and primary schools. The level of self-referrals and positive feedback from parents and carers shows confidence that we are providing services that the community needs.
Howgill’s deep roots in local communities provide distinctive strengths in drawing in some of the most disadvantaged families. This is reflected in the strong partnerships and relationships that have been established at all our settings and centres and which continue as we develop our new focus and direction in 2024.
Trustees view the provision of Early Years learning for 0-4 year olds as an integral part of Howgill’s offer, enabling the organisation to reinforce the support it provides that ensures children are receiving the best start, especially as they prepare to enter formal nursery education. There is great continuity in Howgill’s relationship with families, which may have started at the prenatal stage and can continue as the children move towards adolescence and even into adulthood.
Specific achievements during the year to 31st March 2024 include:
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The appointment of a permanent CEO.
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Successfulsupport and a range of services for children and families.applications to a range of funding bodies that provide essential business and planning
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A thorough and rigorous review, restructure and reorganisation of our organisation.
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Digitisation of all policies and procedures.
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Outsourcing of financial services and restructure of practice and procedures.
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Bedrock funding and consultancy that is enabling us to restructure the organisation and begin to grow tomeet the demands of community needs.
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Howgill Family Centre
Trustees' Report for the Year Ended 31 March 2024
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Early Years provision which has led to the successful recruitment of new management and staff at Kellsand new staff and apprentices in all three settings.
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Provision of further training opportunities for all staff.
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Strengthened our relationship with CCCmanagers, deputies and practitioners. Learning Improvement Service for Early Years who support our
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Continued to invest in developing our future Early Yearsand we are seeing the growing popularity of all our settings.workforce. Our settings continue to be popular,
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Managedfunding bodies.and delivered successful projects supported by grants and personnel from health and other
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Developed and secured funding to assist with our future plans to continue our key projects in support of
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• our redesigned strategy. In common with all other charities, we can only deliver services if we have the funding. This is always an ongoing priority.
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Continuedcontinue to support young people aged 16-24 and rent out the office space at the Whitehaven Foyer,the joint venture in collaboration with Riverside Housing, signing a new agreement, and
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Continued to provide a widening range of training opportunities for our staff across all teams.
FINANCIAL REVIEW AND RESERVES
As at 31 March 2024, the charity held total reserves of £499,524. The charity’s current level of free reserves (total funds less the amount held in fixed assets and restricted funds) is £168,101, which enable the organisation to continue its operational activities in the event of any further reduction or cessation of funding.
Restricted funds at the year-end totalled £96,420. Tangible fixed assets of £235,003 are held for use by the charity and can only be realised by the disposal of these assets.
The reserves policy has been established to mitigate the main financial risks facing the charity. The Trustees aim to maintain those unrestricted funds that are not committed or invested in tangible fixed assets at a level to provide working capital covering 3 to 6 months of expenditure relating to normal activities and anticipated service delivery. It is expected that, for the next few years, the level of these reserves will need to be maintained at no less than £200,000.
At present the free reserves, at £168,101, are below the set threshold level due to three main items of expenditure. Firstly, the cost of the refurbishment of the nursery at Kells rose significantly due to unforeseen circumstances with the drainage system, costing an additional £26,550 which was not included in the funding bids. The investment in improving the building is an asset. The increase in the number of children attending the nursery, the offer of extended opening times and higher occupancy levels will mitigate some of these losses.
Secondly, there were significant redundancy costs of £28,524 when financial services were digitised and outsourced. Migration of financial systems from SAGE to XERO will streamline accounts across the entire organisation. Thorough reviews of all services and historic agreements have resulted in improved provision and significant cost reductions.
Thirdly, staff absence from work due to sickness has increased considerably. Revised policies and procedures, accompanied by staff training are now in place to manage absence more effectively.
The Trustees consider that the charity is adequately funded to meet its current obligations.
Nursery Provision has been supported by Cumbria County Council Early Years entitlement grants, Early Years support grants, fee income and nursery grant funding.
We confirm the charity has satisfactory title to all assets and there are no liens or encumbrances on the assets, except for those disclosed in the financial statements.
The Trustees have given consideration to the major risks to which the organisation is exposed and satisfied themselves that systems or procedures are established to manage these risks.
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Howgill Family Centre
Trustees' Report for the Year Ended 31 March 2024
PLANS FOR FUTURE PERIODS
Over the next 12 months Howgill’s plans can be summarised as follows:
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Work together as a Board of Trustees and Professional Advisers with relevant experience and expertiseto strengthen governance of the organisation.
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Ensureorganisation.close collaboration between the Board of Trustees and CEO to lead our thriving and growing
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Outsourceand Company law.financial services such as payroll and bookkeeping to ensure full compliance with Charity
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Implement new financial systems across the organisation, migrating from SAGE to XERO.
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Implement thewhere relevant across the organisation.use of UPSHOT, a monitoring, evaluation and learning system to help evidence impact,
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Manageexpenditure.the budget efficiently, by holding regular budget meetings and monitoring income and
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Organiseand families.fundraising events during the year to enable us to provide quality resources for our children
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Ensure there is a suitably qualified, well-trained workforce to deliver our plans by providing opportunitiesfor staff to attend regular training.
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Provide managers and staff with the necessary resources and training to maximise the potential of the
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• organisation’s offer within the community by delivery of new projects supported by funding from diverse organisations.
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Workstrategic decision making.closely with a wide range of organisations and partners to ensure Howgill is at the heart of
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Continuethinking and service user need and demand.to look for opportunities to extend the range and scope of our services in line with current
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Focusparents/carers.on and develop speech, language and communication in the Early Years and working with
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Extend emotional wellbeing services to a wider range of primary schools.
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Continue to provide good quality Early Years provision in Whitehaven, Cleator Moor and Kells.
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Seek out opportunities to acquire new premises and provide services to more communities.
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Develop new community facilities and services in the Kells area of Whitehaven.
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Workservices.closely with the Whitehaven Family Hub and community groups to extend the reach of our
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Make further improvements to indoor and outdoor areas at all our premises, where funding permits.
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Howgill Howgill Family Family Centre Centre Trustees’ Trustees' Report Report for the Year Ended 31 March for the Year Ended 31 March 2024 2024
Small Small company provisions company provisions
This This report has been prepared in accordance with the small companies regime under the Companies Act 2006. report has been prepared in accordance with the small companies regime under the Companies Act 2006.
Approved Approved by by the Board on 16 December 2024 and signed on its behalf the Board on 16 December 2024 and signed on its behalf by: by:
B B Holden Holden Trustee Trustee
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Howgill Family Centre
Trustees' Responsibilities in relation to the Financial Statements
The trustees (who are also directors of Howgill Family Centre for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and the Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Independent Independent Examiner's Report to the Trustees Examiner's Report to the Trustees of of
Howgill Howgill Family Centre Family Centre
| I report report on the accounts of the company for the year ended 31 March 2024, which are set out on pages 13 to on the accounts of the company for the year ended 31 March 2024, which are set out on pages 13 to 29. 29.
Respective Respective responsibilities responsibilities of trustees and of trustees and examiner examiner The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of of the the Charities Act 2011 as amended by the Charities Act 2022 (the Act) and that an independent examination Charities Act 2011 as amended by the Charities Act 2022 (the Act) and that an independent examination is is needed. needed. The charity's gross income exceeded £250,000 and | am qualified to undertake the examination by being a qualified qualitha me prof the inse exer cha 2r5o o unla am qualied to undertake the examination by being a member of the Institute of Chartered Accountants in England and Wales. Having Having satisfied satisfied myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and is is eligible eligible for for independent examination, it is my responsibility independent examination, it is my responsibility to: to: The ratin the accounts. The rectores one er that an audi is nose quired or ty laye a nes section or 2)
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- examine examine the accounts under section 145 of the the accounts under section 145 of the Act; Act; - - follow follow the procedures laid down in the General Directions given by the Charity Commission under section the procedures laid down in the General Directions given by the Charity Commission under section 145 145 (5) (5) (b) of the Act; (b) of the Act; and and
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- state whether particular matters have come to my attention.
-
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Basis Basis of of independent examiner's independent examiner's report report state whether particular matters have come to my attention.
My My examination examination was carried out in accordance with the General Directions given by the Charity Commission. was carried out in accordance with the General Directions given by the Charity Commission. An An examination examination includes a review of the accounting records kept by the charity and a comparison of the accounts includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. Independent Independent examiner's examiner's statement statement below. provide a l the evidence that would be required in an audit and consequently no opinion is given as to whether and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not the accounts present a true and fair view and the report is limited to those matters set out in the statement presented with those records. It also includes consideration of any unusual items or disclosures in the accounts,
In In connection connection with my examination, no matter has come to my with my examination, no matter has come to my attention: attention: (1) (1) which gives me reasonable cause to believe that in any material respect the requirements: - to to keep keep accounting records in accordance with section 386 of the Companies Act 2006; accounting records in accordance with section 386 of the Companies Act 2006; and and - to to prepare prepare accounts which accord with the accounting records, comply with the accounts which accord with the accounting records, comply with the accounting accounting requirements requirements of section 396 of the Companies Act 2006 and with the methods and principles of section 396 of the Companies Act 2006 and with the methods and principles of of the the Statement Statement of Recommended Practice: Accounting and Reporting by of Recommended Practice: Accounting and Reporting by Charities Charities have have not not b e e n met; been met; or or (2) to to which, which, in my opinion, attention should be drawn in order to enable a proper understanding of in my opinion, attention should be drawn in order to enable a proper understanding of the the accounts accounts to be reached. to be reached. Jdanneansafeghedansh Joanne Thomlinson Yhomliasononi disi gee FCA ersFCA FIFTEENMontgomery FIFTEEN Rosehill Montgomery Way Rosehill Way Dodd did & & Co Limited imited Rosehill Rosehill Estate Estate Chartered Accountants artered Accountants CARLISLE CARLISLE CA1 2RW 16 16 December 2024 December 2024 CA1 2RW requirements: which gives me reasonable cause to believe that in any material respect the
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Howgill Family Centre
Statement of Financial Activities (including Income and Expenditure Account ) for the Year Ended 31 March 2024
| Note Income and endowments from: Donations and legacies 2 Other trading activities 3 Investments 4 Charitable activities 5 Total income and endowments Expenditure on: Charitable activities Total expenditure Net expenditure before transfers Transfers Transfers between funds Net movements in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted Funds £ 8,367 377,999 4,182 - |
Restricted Funds £ 850 2,316 - 539,170 |
Total Funds 2024 £ 9,217 380,315 4,182 539,170 |
Total Funds 2023 as restated £ 29,289 161,951 1,648 643,754 |
|---|---|---|---|---|
| 390,548 | 542,336 | 932,884 | 836,642 | |
| 433,438 | 516,115 | 949,553 | 838,422 | |
| 433,438 | 516,115 | 949,553 | 838,422 | |
| (42,890) 150,669 |
26,221 (150,669) |
(16,669) - |
(1,780) - |
|
| 107,779 295,325 |
(124,448) 220,868 |
(16,669) 516,193 |
(1,780) 517,973 |
|
| 403,104 | 96,420 | 499,524 | 516,193 |
All of the Charity's activities derive from continuing operations during the above periods.
The notes on pages 16 to 29 form an integral part of these financial statements.
Page 13
Howgill Howgi l Family Family Centre Centre Company Company registration registration number: number: 02045632 02045632 Balance Balance Sheet Sheet as at 31 March as at 31 March 2024 2024
| 2024 2023 as restated 2024 2023 asrestated |
|---|
| Note Note £ £ £ £ |
| Fixed assets Tangible assets 11 235,003 164,567 Fixed assets Tangibleassets 11 235,003 164,567 |
| Current assets Debtors Cash at bank and in hand 26,040 314,639 340,679 77,117 337,951 415,068 Current assets Debtors 12 26,040 77,117 Cash atbank and in hand 314,639 337,951 340,679 415,068 |
| Creditors:Amounts falling duewithin one year 13 (76,158) (63,442) Creditors: Amounts falling due within |
| Netcurrentassets 264,521 351,626 Netcurrentassets 264,521 351,626 |
| Net assets 499,524 516,193 Net assets 499,524 516,193 |
| Thefunds of thecharity: Thefunds ofthe charity: |
| Restricted funds 96,420 220,868 Restricted funds 96,420 220,868 |
| Unrestricted funds Unrestrictedincomefunds 403,104 295,325 Unrestricted funds Unrestricted incomefunds 403,104 295,325 |
| Total charity funds 499,524 516,193 Total charityfunds 499,524 516,193 |
| For Companies ea nded 31 March 2024, the charity was entiled to exemption from audit under section 47of Forthe financial yearended 31 March 2024, the charitywas entitled to exemption from auditundersection477of the CompaniesAct 2006. |
| accordancehave on re ulted the charity to obtain an audit of is accounts for the year in questionin The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section476 ofthe Act. |
| a ditng records and dge preparation of alouts Complying with the requirements of the Act with respect lo The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation ofaccounts. |
| Theseaccounts have been prepared in accordance with the provisions applicable to companies subject tothe smal companiesregime. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. |
Approved Approved by the Board on 16 December 2024 and signed on its behalf by: by the Board on 16 December 2024 and signed on its behalf by:
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3 0 .
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B Holden Trustee Trustee B Holden
The The notes on pages 16 to 29 form an integral part of these financial statements. notes on pages 16 to 29 form an integral part of these financial statements. Page Page 14 14
Howgill Family Centre
Cash Flow Statement for the Year Ended 31 March 2024
| Net cash provided by (used by) operating activities Net expenditure for the period Depreciation charges Loss on the sale of fixed assets Decrease in debtors Increase/(decrease) in creditors Net cash provided by (used in) investing activities Purchase of property, plant and equipment Decrease in cash |
2024 £ (16,669) 13,257 1,411 51,077 12,716 61,792 (85,104) (85,104) (23,312) |
2023 £ (1,780) 12,047 - 17,249 (151,957) |
|---|---|---|
| (124,441) (35,867) |
||
| (35,867) | ||
| (160,308) |
Decrease in cash
The notes on pages 16 to 29 form an integral part of these financial statements.
Page 15
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
1 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
The charitable company meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
These financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
Fund accounting policy
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Further details of each fund are disclosed in note 18.
Page 16
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
Income and endowments
Donations are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the Charity before the Charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that these conditions will be fulfilled in the reporting period.
Legacy gifts are recognised on a case by case basis following the grant of probate when the administor/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measured with a degree of reasonable accuracy and the title to the asset having been transferred to the Charity.
Income from Government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Income derived from events is recognised as earned (that is, as the related goods or services are provided).
Investment income is recognised on a receivable basis.
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract or where entitlement to grant funding is subject to specific performance conditions. Grant income included in this category provides funding to support programme activities and is recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliability.
Expenditure
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Page 17
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Taxation
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Fixed assets
Individual fixed assets costing £500 or more are initially recorded at cost.
Depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Freehold land and buildings Straight line over fifty years Short leasehold land and buildings Straight line over the life of the lease Motor vehicles 20% straight line Fixtures, fittings and equipment 4% - 50% straight line
Fixed assets are included in the balance sheet at revalued amounts.
Trade Debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and Cash Equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Liabilities
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Operating leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable under operating leases are charged in the Statement of Financial Activities on a straight line basis over the lease term.
Page 18
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
Pensions
The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.
Financial instruments
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Charity after deducting all of its liabilities.
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the Charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the Charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the Charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
Prior period restatement
Adjustments have been made to the comparative figures resulting in the reduction of restricted reserves by £4,174 and an increase in unrestricted reserves brought forward of the same value. Income from charitable activities in the prior period has reduced by £53,710, income from other trading activities has increased by £4,174 and expenditure on charitable activities has been reduced by £49,536. The overall deficit for the year remains unchanged.
The adjustment was required as a result of the trustees identifying monies received and paid out in relation to the Phunky Foods project had been incorrectly recognised as the charities income and expenditure in prior years. The Charity is an accountable body for these funds in which the Accountable Body Declaration clearly defines an agency relationship.
Page 19
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
2 Donations and legacies
| Donations and legacies Appeals and donations Grants Grants - other agencies |
Unrestricted Funds £ 7,367 1,000 |
Restricted Funds £ 350 500 |
Total Funds 2024 £ 7,717 1,500 |
Total Funds 2023 £ 29,289 - |
|---|---|---|---|---|
| 8,367 | 850 | 9,217 | 29,289 |
Of the donations and legacies income in 2023, £566 related to unrestricted funds and £28,723 related to restricted funds.
3 Other trading activities
| Fundraising Nursery fee income Use of facilities Other income |
Unrestricted Funds £ - 365,809 1,320 10,870 |
Restricted Funds £ 2,316 - - - |
Total Funds 2024 £ 2,316 365,809 1,320 10,870 |
Total Funds 2023 £ 1,512 150,777 5,488 4,174 |
|---|---|---|---|---|
| 377,999 | 2,316 | 380,315 | 161,951 |
Of the other trading activites income in 2023, £160,439 related to unrestricted funds and £1,512 related to restricted funds.
4 Investments
| Interest on cash deposits | Unrestricted Funds £ 4,182 |
Restricted Funds £ - |
Total Funds 2024 £ 4,182 |
Total Funds 2023 £ 1,648 |
|---|---|---|---|---|
All of the investments income in 2023 related to unrestricted funds.
Page 20
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
5 Charitable activities
| Cumbria CC - Two Year Old Funding Entitlement Cumbria CC - Education Health and Care Plan grant Cumbria CC - Nursery Grant F Scott Trust - Time to be me F Scott Trust - Kells Library Project Cumbria Community Foundation - Family Finance Cumbria Community Foundation - Baby Basics Cumbria Community Foundation - EYS Speech and Language Cumbria Community Foundation - EYS Parental Engagement Cumbria Community Foundation - Bedrock The Phyliss Harney Trust Cumbira CC - Kells Library Development Cumbira CC - Family Finance The Hadfield Trust - Play Equipment Well Whitehaven - Play Equipment LLWR - Play Area HCS - Play Area Sellafield Limited - Play Area Sellafield Limited Well Whitehaven - Time to be me Cumbria Community Foundation - Good Enough Start Francis Scott Trust - Good Enough Start Phunky Foods National Lottery - Baby Basics Souter Charitable - Time to be me South Copeland GDF Community Partnership - Good Enough Start Cumberland Council Copeland Community Foundation - Good Enough Start Millom Council Other income from charitable activities |
Unrestricted Funds £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Restricted Funds £ 73,924 24,456 38,740 9,800 8,000 - 10,460 - 67,879 - 16,000 - - - - - - - 152,119 4,263 13,788 20,000 - 23,176 5,000 54,722 552 15,571 720 - |
Total Funds 2024 £ 73,924 24,456 38,740 9,800 8,000 - 10,460 - 67,879 - 16,000 - - - - - - - 152,119 4,263 13,788 20,000 - 23,176 5,000 54,722 552 15,571 720 - |
Total Funds 2023 £ 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 4,900 136,000 10,291 1,575 3,213 21,600 - - - - - - 10,238 |
|---|---|---|---|---|
| - | 539,170 | 539,170 | 643,754 |
Of the income from charitable activities in 2023, £82,238 related to unrestricted funds and £561,516 related to restricted funds.
Page 21
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
6 Expenditure
| Direct costs Employment costs Rent Insurance Repairs and maintenance Premises costs Communication and information technology Printing, postage and stationery Other direct costs Support costs Employment costs Sundry expenses Transport costs Marketing and PR Accountancy fees The audit of the charity's annual accounts Independent examiner's fee Legal and professional fees Bank charges Depreciation (Profit)/loss on sale of tangible fixed assets held for charity's own use |
Charitable activities £ 690,800 17,000 6,360 8,463 84,722 26,768 2,023 64,637 |
Total 2024 £ 690,800 17,000 6,360 8,463 84,722 26,768 2,023 64,637 |
Total 2023 £ 506,239 17,833 6,415 3,985 82,522 27,829 1,790 98,728 |
|---|---|---|---|
| 900,773 | 900,773 | 745,341 | |
| - 1,693 3,438 2,626 5,900 7,688 1,500 9,765 1,502 13,257 1,411 |
- 1,693 3,438 2,626 5,900 7,688 1,500 9,765 1,502 13,257 1,411 |
33,665 1,844 6,003 1,899 3,354 5,800 - 27,380 1,089 12,047 - |
|
| 48,780 | 48,780 | 93,081 | |
| 949,553 | 949,553 | 838,422 |
Of the expenditure in 2023, £232,976 related to unrestricted funds and £605,446 related to restricted funds.
7 Governance costs
| Accountancy fees Auditors remuneration Independent examiner's fee Legal and professional fees |
2024 £ 5,900 7,688 1,500 9,765 24,853 |
2023 £ 3,354 5,800 - 27,380 |
|---|---|---|
| 36,534 |
Page 22
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
8 Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £nil).
During the year ended 31 March 2024, 1 Trustee was reimbursed £290 (2023 - £57 to 1 Trustee) for expenses incurred.
9 Net expenditure
Net expenditure is stated after charging:
| 2024 | 2023 | |||||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| Auditors' remuneration - audit | ||||||
| services | 7,688 | 5,800 | ||||
| Loss/(profit) on disposal of | ||||||
| tangible fixed assets | 1,411 | - | ||||
| Depreciation of tangible fixed | ||||||
| assets | 13,257 | 12,047 |
10 Employees' remuneration
The monthly average number of persons (including senior management) employed by the charity during the year was as follows:
| Charitable activities The aggregate payroll costs of these persons were as follows: Wages and salaries Social security Other pension costs Redundancy costs |
2024 No. 37 2024 £ 614,743 30,762 16,771 28,524 690,800 |
2023 No. 37 |
|---|---|---|
| 2023 £ 494,172 20,881 15,673 9,178 |
||
| 539,904 |
No employee received emoluments of more than £60,000 during the year.
The key management personnel comprises all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total employee benefits including employer pension contributions of the key management personnel were £35,969 (2023 - £50,425).
Page 23
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
11 Tangible fixed assets
| Cost As at 1 April 2023 Asset reclassification Additions Asset reclassification As at 31 March 2024 Depreciation As at 1 April 2023 Eliminated on disposals Charge for the year As at 31 March 2024 Net book value As at 31 March 2024 As at 31 March 2023 |
Freehold land and buildings £ Short leasehold land and buildings £ 188,353 139,028 30,843 - 80,264 4,050 - (102,988) 299,460 40,090 77,113 135,551 - (102,888) 5,685 1,716 82,798 34,379 216,662 5,711 111,240 3,477 |
Motor vehicles £ 3,175 - - - 3,175 2,539 - 636 3,175 - 636 |
Fixtures, fittings and equipment £ 120,751 - 790 (4,370) 117,171 102,380 (3,059) 5,220 104,541 12,630 18,371 |
Assets under construction £ 30,843 - - (30,843) - - - - - - 30,843 |
Total £ 482,150 30,843 85,104 (138,201) |
|---|---|---|---|---|---|
| 459,896 | |||||
| 317,583 (105,947) 13,257 |
|||||
| 224,893 | |||||
| 235,003 | |||||
| 164,567 |
Page 24
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
12 Debtors
| Other debtors Prepayments and accrued income |
2024 £ 14,738 11,302 26,040 |
2023 £ 10,891 66,226 |
|---|---|---|
| 77,117 |
13 Creditors: Amounts falling due within one year
| Trade creditors Taxation and social security Other creditors Accruals and deferred income |
2024 £ - 7,268 41,430 27,460 76,158 |
2023 £ 1,358 4,598 - 57,486 |
|---|---|---|
| 63,442 |
Creditors amounts falling due within one year includes deferred income:
| As at 1 April 2023 Amount released to incoming resources Amount deferred in the year As at 31 March 2024 |
2024 £ 20,650 (20,650) - - |
2023 £ 136,000 (136,000) 20,650 |
|---|---|---|
| 20,650 |
14 Members' liability
The charity is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
15 Operating lease commitments
As at 31 March 2024 the charity had total future minimum lease payments under non-cancellable operating leases as follows:
| Within one year Within two and five years |
Land and Buildings 2024 £ 2023 £ 17,000 14,167 - - 17,000 14,167 |
Other 2024 £ 2023 £ - 742 14,655 - 14,655 742 |
Other 2024 £ 2023 £ - 742 14,655 - 14,655 742 |
|---|---|---|---|
| 742 |
Page 25
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
16 Pension scheme
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and amounted to £16,771 (2023 - £15,673).
There were no outstanding or prepaid contributions at either the beginning or end of the financial year.
17 Related parties
Controlling entity
The charity is controlled by the trustees who are all directors of the company.
18 Analysis of funds
| General Funds General funds Bedrock funding Restricted Funds Sure Start funds Early Years settings Phunky Foods Good Enough Start Time to be me Family Finance Baby Basics EYS Speech and Language EYS Parental Engagement Kells Centre Development Tangible fixed assets |
As restated At 1 April 2023 £ 251,420 43,905 295,325 82,851 30,843 1,800 - - 4,114 - 53,659 5,341 21,028 21,232 220,868 516,193 |
Incoming resources £ 390,548 - 390,548 - 295,143 - 104,801 20,063 16,000 33,972 - 47,229 25,128 - 542,336 932,884 |
Resources expended £ (389,533) (43,905) (433,438) - (324,936) (1,800) (99,321) 6,609 (20,114) (16,933) (53,659) (5,341) (620) - (516,115) (949,553) |
Transfers £ 150,669 - 150,669 (82,851) (1,050) - - - - - - - (45,536) (21,232) (150,669) - |
At 31 March 2024 £ 403,104 - |
|---|---|---|---|---|---|
| 403,104 | |||||
| - - - 5,480 26,672 - 17,039 - 47,229 - - |
|||||
| 96,420 | |||||
| 499,524 |
Bedrock funding - unique programme funded through Sellafield and administered via Cumbria Community Foundation which helps a small number of Third Sector organisations in West Cumbria to plan for sustainability, development and growth, and is intended to deliver long-term benefit to the organisations involved.
Page 26
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
Sure Start funds - funding to run Sure Start programme services supporting early years and families.
Early Years Settings – funding for the provision of nursery services.
Good Enough Start – funding restricted to support parents in creating a secure parent-infant relationship. Funders supporting this project include Cumbria Community Foundation, Copeland Community Fund, Sellafield Ltd and Francis C Scott Charitable Trust.
Time to be me - restrcited to fund childrens wellbeing, providing a safe and secure environment in which children are able to share and explore emotions, thoughts, and feelings through the therapeutic activities.
Family Finance - funding to support families in financial times of need.
Baby Basics - funding to support new mothers and families who are struggling to meet the financial and practical burden of looking after a new baby.
EYS Speech and Language - restricted to support speech and language services for early years children.
EYS Parental Engagement - restricted to support parental engagement projects for early years children.
Kells Centre Development - funding restricted for the development of Kells Library in to Kells Nursery Centre.
Page 27
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
Prior period - As restated
| General Funds General funds Bedrock funding Restricted Funds Sure Starts funds Early Years Settings Management and admin staff Phunky Foods Good Enough Start Time To Be Me Family Finance Baby Basics EYS Speech and Language EYS Parental Engagement Kells Centre Development Tangible fixed assets |
At 1 April 2022 £ 283,410 - 283,410 85,917 - - - 70,387 - - - 36,052 15,906 - 26,301 234,563 517,973 |
Incoming resources £ 174,391 75,500 249,891 - 261,288 85,000 21,600 4,789 71,091 51,364 11,046 19,248 41,325 25,000 - 591,751 841,642 |
Resources expended £ (206,381) (31,595) (237,976) (3,066) (230,445) (85,000) (19,800) (74,621) (69,616) (47,250) (11,046) (1,641) (51,890) (3,972) (7,099) (605,446) (843,422) |
Transfers £ - - - - - - - (555) (1,475) - - - - - 2,030 - - |
At 31 March 2023 £ 251,420 43,905 |
|---|---|---|---|---|---|
| 295,325 | |||||
| 82,851 30,843 - 1,800 - - 4,114 - 53,659 5,341 21,028 21,232 |
|||||
| 220,868 | |||||
| 516,193 |
19 Transfers
Transfers totalling £150,669 made from restricted funds to unrestricted general funds represent restricted funds received to purchase fixed assets. Once the assets were purchased the original restriction on the funds were met, the funds have therefore been transferred to unrestricted in line with the SORP.
Page 28
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
20 Net assets by fund
| Tangible assets Current assets Creditors: Amounts falling due within one year Net assets |
Unrestricted Funds £ 235,003 244,259 (76,158) 403,104 |
Restricted Funds £ - 96,420 - 96,420 |
Total Funds 2024 £ 235,003 340,679 (76,158) 499,524 |
Total Funds 2023 £ 164,567 415,068 (63,442) |
|---|---|---|---|---|
| 516,193 |
Prior period - As restated
| Tangible assets Current assets Creditors: Amounts falling due within one year Net assets |
Unrestricted Funds £ 60,484 277,633 (42,792) 295,325 |
Restricted Funds £ 104,083 137,435 (20,650) 220,868 |
Total Funds 2023 £ 164,567 415,068 (63,442) 516,193 |
Total Funds 2022 £ 140,747 592,625 (215,399) |
|---|---|---|---|---|
| 517,973 |
21 Agency arrangements
During the year, the charity acted as an agent in the collection and distribution of funds on behalf of Purely Nutrition Ltd. The total amount collected was £112,379 (2023 - £53,710) and the total distributed as an agent was £60,079 (£49,536). The charity received a fee of £10,870 (2023 - £4,174) for providing this service, which is included in the income from other trading activities. An amount of £41,430 (2023 - £nil) is included in other creditors relating to undistributed funds.
Page 29
Howgill Family Centre
(A company limited by guarantee)
Annual Report and Financial Statements
31 March 2024
Company registration number: 02045632 Charity registration number: 519278
Howgill Family Centre
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' report | 3 |
| Trustees' responsibilities in relation to the financial statements | 11 |
| Independent examiner's report | 12 |
| Statement of financial activities | 13 |
| Balance sheet | 14 |
| Cash flow statement | 15 |
| Notes to the financial statements | 16 |
Howgill Family Centre
Reference and Administrative Details
Charity name Howgill Family Centre Charity registration number 519278 Company registration number 02045632 Principal office Birks Road CLEATOR MOOR CA25 5HR Registered office Birks Road CLEATOR MOOR CA25 5HR Trustees B Holden, Chair G Leadbetter, Treasurer (Appointed 25 June 2023) E McCarthy (Appointed 1 June 2023) L Sewell (Appointed 1 June 2023) A Watters (Appointed 24 April 2023) W Slavin I Harvie (Resigned 2 June 2023) G Everett (Resigned 24 July 2023) I P Baldwin (Appointed 27 June 2024) Chief executive officer F Eldon (Appointed 14 July 2023) Solicitors Burnetts Solicitors 6 Victoria Place CARLISLE CA1 1ES HTF Gough & Co 38/42 Lowther Street WHITEHAVEN CA28 7NR Bankers National Westminster Bank plc 71 Lowther Street WHITEHAVEN CA28 7AG
Page 1
Howgill Family Centre
Reference and Administrative Details
Accountant
Dodd & Co Limited FIFTEEN Rosehill Montgomery Way Rosehill Estate CARLISLE CA1 2RW
Page 2
Howgill Family Centre
Trustees' Report for the Year Ended 31 March 2024
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.
The Trustees, who are also directors for the purposes of company law, present their report and the financial statements of the company for the year ended 31 March 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Reference and administrative details are shown in the schedule of members of the Board and professional advisers on page 1 of the financial statements.
DIRECTORS/TRUSTEES
The directors of the charitable company (the charity) are its Trustees for the purpose of the charity law and throughout this report are collectively referred to as Trustees.
The Trustees serving during the year were as follows, and contribute their experience from:
| Brenda Holden | Education | Appointed 12/11/2009 |
|---|---|---|
| Willie Slavin | Education | Appointed 30/11/2000 |
| Amanda Watters | IT Business Manager | Appointed 24/04/2023 |
| Gemma Leadbetter | Accountant | Appointed 25/06/2023 |
| Emma McCarth | Social Value Manager | Appointed 28/07/2023 |
| Lesley Sewell | Strategic Account Director | Appointed 15/07/2023 |
| Ivan Baldwin | Business Development Director | Appointed 27/06/2024 |
| Changes to the Board are as follows: | ||
| Ian Harvie | Resigned: 02/06/2023 | |
| Gwynneth Everett | Resigned: 24/07/2023 |
CHAIR’S REPORT
The past year has seen us progress in an upward trajectory towards becoming a more sustainable organisation. Challenges have been met throughout the year with our certainty that we are delivering the services the communities need and deserve, and we are a forward thinking organisation always looking to change, develop and grow.
The continued determination and resilience from the Board of Trustees and staff means that we continue to work towards ensuring the organisation is in a more secure position and can continue to support children and families in our communities in as many ways as possible. As Chair, I am deeply indebted to my colleagues across the whole organisation for their continued commitment, hard work and diligence which has been key to the success of major developments and change that have been necessary to drive Howgill forward.
Partnerships with a range of organisations have continued to grow and flourish. One important aspect of the Bedrock funding through Sellafield Ltd and supported by Cumbria Community Fund, is that Sarah-Jane Sylvester from Social Enterprise Acumen, stepped in as Howgill CEO on a temporary basis which saw a reshaping of our strategic planning and realignment of our priorities and strategic direction. I would like to thank her for the commitment she showed to Howgill as she worked alongside the Board of Trustees and staff to drive forward ambitious plans and shape the future direction of Howgill. The permanent appointment of CEO Faye Eldon in July 2023 is a positive step forward. Her educational background and firmly established relationships with many statutory and non-statutory providers, brings a wealth of experience and stability to the workforce. Her hard work and commitment to Howgill at what remains a challenging time, is already showing dividends.
During the past year Ian Harvie and Gwynneth Everett resigned from the Board and we thank them for their commitment especially during the last few challenging years. Five new Trustees bring a wealth of expertise and experience to the Board at the pivotal stage of Howgill’s development.
Several long serving members of staff left Howgill during the year, and we thank them for their commitment. Welcoming new staff brings a new dynamic and we look forward to following their progress.
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Howgill Family Centre
Trustees' Report for the Year Ended 31 March 2024
The past year has seen us make a move to a digital approach for all our services and that demanding work is now complete. New financial systems have been put in place giving the organisation modern, robust policies and procedures. The Board of Trustees and the Management Team have successfully attracted several funding streams that afford us the opportunity to enable the organisation to flourish and expand.
The members of the Board have taken a number of strategic decisions to position Howgill to bid for any tenders, that fit with our objectives, that may arise in the future
A further thorough and rigorous review, restructure and reorganisation of all our services, particularly in Early Years provision, has led to improved outcomes for children and families. The Early Years Learning Improvement Service continue to be a key partner in helping drive up standards by supporting our managers and staff and we continue to foster this important relationship.
During the last 12 months we have invested a significant amount of our reserves to provide additional support and training for all staff and provide quality resources for our services. We have also financially supported our Early Years services by absorbing the steep rise in the cost of maintaining and running our premises. Supporting parents who use our settings has been a priority and we have kept fees as low as possible as they cope with the rising cost of living. It is imperative that we seek new funding steams to put the organisation on a more secure footing to move our ambitious plans forward.
Several successful funding bids ensure we continue to deliver and expand our services in Copeland and support as many children and families as possible for at least the next three years. The funding has enabled us to continue with previous partnerships as well as developing new ones. Opening new horizons is an exciting prospect and we relish the opportunity to work alongside committed professionals who have shown faith in Howgill. The organisation relies heavily on the help from funders, who continue to support our work, and I am extremely grateful for their financial and practical support.
On a personal level I would like to thank my fellow Trustees for their help and support during the last year. I must express my heartfelt thanks to all the staff who have carried on working and coping so well with the many changes and challenges they face. Their commitment to Howgill is outstanding.
Howgill Family Centre is an organisation that adapts to change, and we now look forward to working on new projects as they develop. We will take full advantage of any new opportunities as they occur.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
Howgill Family Centre is a company limited by guarantee and the roles and responsibilities are laid down in the Memorandum and Articles of Association dated 12th June 1986 and amended on 9th December 2004.
Appointment of Trustees
The Board of Trustees is responsible for the organisation in all respects and are elected by all Members at the Annual General Meeting. Under the Articles of Association there is no maximum number of Trustees and the minimum number is three.
Howgill recruits Trustees as volunteers for their skills in safeguarding, education, business, legal, financial, marketing and communications, public health or social care. Trustees are sought in a variety of ways involving exploration of the field of potential candidates, including through advertising and by recommendation from service users, members and existing Trustees.
We aim to assess the implications of the Charity Governance Code 2020 for our charity, and to take steps to ensure that we adopt those aspects of the Code that are relevant to us. Recruitment of 4 additional committed individuals to the Board has strengthened the governance of our operations.
Trustee induction and training
We ensure that all new Trustees understand their responsibilities to the charity and carry out their duties based upon the principals of "Good Governance", A Code for the Voluntary and Community Sector, December 2022 and the guidance issued by the Charity Commission for England and Wales. All new Trustees undertake appropriate training.
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Howgill Family Centre
Trustees' Report for the Year Ended 31 March 2024
Organisational structure
Trustees meet as a full Board at least 6 times during the year but more often should the need arise. Sub-committees and task groups of Trustees, co-opted members and management staff may be convened when appropriate and report to the Board.
Howgill’s Trustees have clearly defined roles and responsibilities and there are job descriptions for all Trustees, Chair and Treasurer. However, all Trustees are encouraged to become as involved as they possibly can in the life and work of the organisation. It is so important that the Board understands fully what is involved so that they can make important strategic decisions and carry out their function efficiently.
Trustees have full responsibility for the governance and finances of the organisation. The Chair continues the overseeing of the management and operations of the organisation. The Chief Executive Officer, Faye Eldon, has delegated responsibility to manage the day-to-day operations of the charity on behalf of the Trustees, to allow effective management over service delivery, finance and employment. An interim CEO, Sarah-Jane Sylvester, was appointed and she remained in post to ensure a timely handover. Alongside the senior managers, Faye provides appropriate supervision for the current key operational areas of our activities - business, Early Years provision, community financial support, and children’s therapy and other support services.
At 31 March 2024, we had 39 employees, including full time, part time and bank staff.
Key management and personnel remuneration
The Trustees consider the Board of Trustees and the CEO, aided by the Management Team, as comprising the key management personnel of the charity, in charge of directing and controlling the charity and running the operation of the charity on a day-to-day basis.
All Trustees give of their time freely and no remuneration was paid in the year. Details of Trustee expenses and related party transactions are disclosed in notes 8 and 17 to the accounts.
The pay of the charity’s senior Management and staff is reviewed annually and assessed in accordance with average earnings. All staff are paid at least the National Living Wage as set by the Government. The remuneration is also benchmarked with charities of a similar size and activity to ensure that the remuneration set is fair and not out of line with that generally paid for similar roles.
Partnership
In line with Howgill’s objectives, many of the initiatives that are developed and delivered gain from the involvement and support of other charitable, voluntary, and public sector bodies, including schools, colleges and universities, as well as commercial businesses. This can be in the form of co-working, mutual support and direct funding.
Charities and organisations who have worked in partnership with Howgill during the last year include: Sellafield Ltd. and Social Impact Multiplied, Cumberland Council, Cumbria CVS, Copeland Community Fund, Cumbria Community Foundation, Francis Scott Trust, National Lottery, Together We Can CIC, South Copeland GDF, Phyllis Harney Trust, Mitie, Tesco, Buttle Trust, Citizens Advice Bureau, Nuclear Decommissioning Agency (NDA), University of Central Lancashire (UCLan), Social Enterprise Acumen, Whitehaven, Egremont & District Credit Union, Police and Crime Commissioner, CADAS, Phunky Foods, Cumbria Youth Alliance, Inspira, Dioceses of Carlisle and Lancaster, Lakes College West Cumbria, Young Cumbria, Riverside Housing Association, The Whitehaven Foyer, South Whitehaven Youth Partnership, Baby Basics, Phunky Foods, Phoenix Youth Centre, University of Cumbria, Whitehaven Harbour Youth Project, Cumbria Partnership NHS Foundation Trust, West Cumbria Child Poverty Forum, North Cumbria Integrated Care NHS Foundation Trust, West Cumberland Hospital, the Hadfield Trust and many local schools, too numerous to mention individually.
Risk Assessment
A lack of critical leadership and its effect throughout the whole organisation, as well as maintaining the funding necessary for Howgill to meet its objectives, are the main risks to the charity. Long term funding and maintaining appropriate staffing levels in a climate of local and national recruitment and retention difficulties is challenging but we have retained and recruited to maintain full staffing levels across the organisation.
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Howgill Family Centre
Trustees' Report for the Year Ended 31 March 2024
The decision to close Howgill’s Early Years setting at South Whitehaven Children’s Centre at Mirehouse in April 2023, after providing Early Years education for 20 years, was not taken lightly. The working environment was such that we were no longer able to provide the services parents required. If suitable alternative premises are found in the future, we will establish a new setting in the area.
Ongoing recruitment to the Board of members with specific skills, experience and expertise and seeking corporate input are critical to continue to strengthen the governance of the organisation. We have actively worked with partners and recruited 5 new members to the Board who have the critical attributes we require. We will begin further recruitment when necessary.
During the last financial year, we have kept under constant review the services presently provided and those that are essential for the future direction of the organisation. New services are now being delivered and we identify and review on a regular basis those services that are most needed and where we are in a strong position to make a significant contribution to the wellbeing of our local families.
The success of future plans depends on securing the level of funding that will be required for services and planned projects, in a challenging cost of living crisis. We remain alert to opportunities to increase the sources of our funding and range of services.
To meet the needs of maintaining a high level of service provision, we continue to provide training opportunities for employees and volunteers to maximise the skills base and offer career progression opportunities when these become available.
OBJECTIVES AND ACTIVITIES
The Charity is established to promote any charitable purpose for the benefit of the inhabitants of Copeland in West Cumbria, including the advancement of education and the provision of facilities for recreation and leisure time occupation, in the interests of social welfare and with the objective of improving the condition of life of those inhabitants.
Howgill aims to provide support to children and families with particular emphasis on the disadvantaged.
Over the last year it has done this by:
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Raising capital and investing reserves to move from the dilapidated Kabin in September and providing a
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• new Early Years setting at Kells. This setting is open all year round and increases the number of places for 2-year-old children to 20 places at any one time, ensuring a smooth transition to schools.
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In addition, working with families and continuing to deliver Early Years Childcare & Education providing
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• 20 places at any one time at our premises in Whitehaven for children from 2 – 4 years of age all year round, ensuring a smooth transition to schools.
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Workingplaces to 68 for 0-5 years in Cleator Moor and ensuring a smooth transition to schools.with families and delivering Early Years Childcare & Education by increasing the number of
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Working with partners to enhance outdoor education provision at our Cleator Moor setting.
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Workingspeech, language and communication in the Early Years.in partnership with the Cumbria Communication Project team to support the development of
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Workingservices to parents/carers of young children from 0-4 years in a number of our centres.in partnership with Transforming West Cumbria: Family Wellbeing to promote and provide
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Providing additional support to eight local primary schools to improve the emotional wellbeing of children
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• who have experienced one off trauma, separation or loss issues and anxiety, based around play therapies with a strong emphasis on the voice of the child.
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Supportingclaiming benefits and grants.families with financial support that includes helping parents with budgeting and monitoring,
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Working in partnership with Good Enough Start in Millom to provide local community perinatal and infant
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• attachment care by delivering a pioneering preventative service to transform the life chances for future newborn babies.
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Howgill Family Centre
Trustees' Report for the Year Ended 31 March 2024
• Providingadditional services for low-income communities alongside midwives and health visitors.accountability for Baby Basics West Cumbria to provide a baby bank to deliver essential,
We are dedicated to providing high quality services open to external inspection, evaluation and assessment. Premises and activities are registered with Ofsted where appropriate. Distinctive services provided by Howgill to children and families are based on trusting relationships.
We are committed to people’s growth and development. By increasing aspirations and expectations, service users, parents, carers, children, volunteers and employees, are encouraged to learn and progress towards fulfilling their potential. We aim to build the capacity and resilience of local communities.
Our approach is collaborative. Families have always been at the centre of what we do and we have high expectations of the adults in the relationship. There is a recognition that people we work with have responsibilities too – to act safely and responsibly. Our aim is to foster greater independence and resilience. We believe that people can address the issues they face – recognising that they may need support in the forms of information, skills and confidence to enable them to do so. We will enable people, when they are ready, to move beyond the point where Howgill’s support is required. Former service users are encouraged to become volunteers, sponsors, trustees and patrons.
The safeguarding of all children is a priority concern and all staff and volunteers, including Trustees, are regularly trained in safeguarding. Staff and volunteers have a clear pathway for reporting concerns as soon as they arise. Safer Recruitment practices are rigorously deployed, including obtaining enhanced Disclosure and Barring Service (DBS) checks (renewed every three years) on Trustees, employees and volunteers. Training is recorded and monitored to ensure that employees’ qualifications, especially in safeguarding and first aid, are kept up-to-date. There are Designated Safeguarding Leads and Deputy Designated Safeguarding Leads to drive continuous improvement.
Trustees have regard to the Charity Commission’s guidance on public benefit when reviewing Howgill’s aims and objectives and in planning future activities. Howgill fulfils its public benefit objectives through its support to children and families with particular emphasis on the vulnerable and disadvantaged.
ACHIEVEMENTS
Howgill continues to develop services through grants and fees. Referrals were received from a wide range of agencies, the majority from midwives, health visitors and primary schools. The level of self-referrals and positive feedback from parents and carers shows confidence that we are providing services that the community needs.
Howgill’s deep roots in local communities provide distinctive strengths in drawing in some of the most disadvantaged families. This is reflected in the strong partnerships and relationships that have been established at all our settings and centres and which continue as we develop our new focus and direction in 2024.
Trustees view the provision of Early Years learning for 0-4 year olds as an integral part of Howgill’s offer, enabling the organisation to reinforce the support it provides that ensures children are receiving the best start, especially as they prepare to enter formal nursery education. There is great continuity in Howgill’s relationship with families, which may have started at the prenatal stage and can continue as the children move towards adolescence and even into adulthood.
Specific achievements during the year to 31st March 2024 include:
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The appointment of a permanent CEO.
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Successfulsupport and a range of services for children and families.applications to a range of funding bodies that provide essential business and planning
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A thorough and rigorous review, restructure and reorganisation of our organisation.
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Digitisation of all policies and procedures.
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Outsourcing of financial services and restructure of practice and procedures.
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Bedrock funding and consultancy that is enabling us to restructure the organisation and begin to grow tomeet the demands of community needs.
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Howgill Family Centre
Trustees' Report for the Year Ended 31 March 2024
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Early Years provision which has led to the successful recruitment of new management and staff at Kellsand new staff and apprentices in all three settings.
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Provision of further training opportunities for all staff.
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Strengthened our relationship with CCCmanagers, deputies and practitioners. Learning Improvement Service for Early Years who support our
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Continued to invest in developing our future Early Yearsand we are seeing the growing popularity of all our settings.workforce. Our settings continue to be popular,
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Managedfunding bodies.and delivered successful projects supported by grants and personnel from health and other
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Developed and secured funding to assist with our future plans to continue our key projects in support of
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• our redesigned strategy. In common with all other charities, we can only deliver services if we have the funding. This is always an ongoing priority.
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Continuedcontinue to support young people aged 16-24 and rent out the office space at the Whitehaven Foyer,the joint venture in collaboration with Riverside Housing, signing a new agreement, and
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Continued to provide a widening range of training opportunities for our staff across all teams.
FINANCIAL REVIEW AND RESERVES
As at 31 March 2024, the charity held total reserves of £499,524. The charity’s current level of free reserves (total funds less the amount held in fixed assets and restricted funds) is £168,101, which enable the organisation to continue its operational activities in the event of any further reduction or cessation of funding.
Restricted funds at the year-end totalled £96,420. Tangible fixed assets of £235,003 are held for use by the charity and can only be realised by the disposal of these assets.
The reserves policy has been established to mitigate the main financial risks facing the charity. The Trustees aim to maintain those unrestricted funds that are not committed or invested in tangible fixed assets at a level to provide working capital covering 3 to 6 months of expenditure relating to normal activities and anticipated service delivery. It is expected that, for the next few years, the level of these reserves will need to be maintained at no less than £200,000.
At present the free reserves, at £168,101, are below the set threshold level due to three main items of expenditure. Firstly, the cost of the refurbishment of the nursery at Kells rose significantly due to unforeseen circumstances with the drainage system, costing an additional £26,550 which was not included in the funding bids. The investment in improving the building is an asset. The increase in the number of children attending the nursery, the offer of extended opening times and higher occupancy levels will mitigate some of these losses.
Secondly, there were significant redundancy costs of £28,524 when financial services were digitised and outsourced. Migration of financial systems from SAGE to XERO will streamline accounts across the entire organisation. Thorough reviews of all services and historic agreements have resulted in improved provision and significant cost reductions.
Thirdly, staff absence from work due to sickness has increased considerably. Revised policies and procedures, accompanied by staff training are now in place to manage absence more effectively.
The Trustees consider that the charity is adequately funded to meet its current obligations.
Nursery Provision has been supported by Cumbria County Council Early Years entitlement grants, Early Years support grants, fee income and nursery grant funding.
We confirm the charity has satisfactory title to all assets and there are no liens or encumbrances on the assets, except for those disclosed in the financial statements.
The Trustees have given consideration to the major risks to which the organisation is exposed and satisfied themselves that systems or procedures are established to manage these risks.
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Howgill Family Centre
Trustees' Report for the Year Ended 31 March 2024
PLANS FOR FUTURE PERIODS
Over the next 12 months Howgill’s plans can be summarised as follows:
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Work together as a Board of Trustees and Professional Advisers with relevant experience and expertiseto strengthen governance of the organisation.
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Ensureorganisation.close collaboration between the Board of Trustees and CEO to lead our thriving and growing
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Outsourceand Company law.financial services such as payroll and bookkeeping to ensure full compliance with Charity
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Implement new financial systems across the organisation, migrating from SAGE to XERO.
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Implement thewhere relevant across the organisation.use of UPSHOT, a monitoring, evaluation and learning system to help evidence impact,
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Manageexpenditure.the budget efficiently, by holding regular budget meetings and monitoring income and
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Organiseand families.fundraising events during the year to enable us to provide quality resources for our children
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Ensure there is a suitably qualified, well-trained workforce to deliver our plans by providing opportunitiesfor staff to attend regular training.
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Provide managers and staff with the necessary resources and training to maximise the potential of the
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• organisation’s offer within the community by delivery of new projects supported by funding from diverse organisations.
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Workstrategic decision making.closely with a wide range of organisations and partners to ensure Howgill is at the heart of
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Continuethinking and service user need and demand.to look for opportunities to extend the range and scope of our services in line with current
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Focusparents/carers.on and develop speech, language and communication in the Early Years and working with
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Extend emotional wellbeing services to a wider range of primary schools.
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Continue to provide good quality Early Years provision in Whitehaven, Cleator Moor and Kells.
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Seek out opportunities to acquire new premises and provide services to more communities.
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Develop new community facilities and services in the Kells area of Whitehaven.
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Workservices.closely with the Whitehaven Family Hub and community groups to extend the reach of our
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Make further improvements to indoor and outdoor areas at all our premises, where funding permits.
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Howgill Howgill Family Family Centre Centre Trustees’ Trustees' Report Report for the Year Ended 31 March for the Year Ended 31 March 2024 2024
Small Small company provisions company provisions
This This report has been prepared in accordance with the small companies regime under the Companies Act 2006. report has been prepared in accordance with the small companies regime under the Companies Act 2006.
Approved Approved by by the Board on 16 December 2024 and signed on its behalf the Board on 16 December 2024 and signed on its behalf by: by:
B B Holden Holden Trustee Trustee
Page Page 10 10
Howgill Family Centre
Trustees' Responsibilities in relation to the Financial Statements
The trustees (who are also directors of Howgill Family Centre for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and the Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 11
Independent Independent Examiner's Report to the Trustees Examiner's Report to the Trustees of of
Howgill Howgill Family Centre Family Centre
| I report report on the accounts of the company for the year ended 31 March 2024, which are set out on pages 13 to on the accounts of the company for the year ended 31 March 2024, which are set out on pages 13 to 29. 29.
Respective Respective responsibilities responsibilities of trustees and of trustees and examiner examiner The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of of the the Charities Act 2011 as amended by the Charities Act 2022 (the Act) and that an independent examination Charities Act 2011 as amended by the Charities Act 2022 (the Act) and that an independent examination is is needed. needed. The charity's gross income exceeded £250,000 and | am qualified to undertake the examination by being a qualified qualitha me prof the inse exer cha 2r5o o unla am qualied to undertake the examination by being a member of the Institute of Chartered Accountants in England and Wales. Having Having satisfied satisfied myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and is is eligible eligible for for independent examination, it is my responsibility independent examination, it is my responsibility to: to: The ratin the accounts. The rectores one er that an audi is nose quired or ty laye a nes section or 2)
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- examine examine the accounts under section 145 of the the accounts under section 145 of the Act; Act; - - follow follow the procedures laid down in the General Directions given by the Charity Commission under section the procedures laid down in the General Directions given by the Charity Commission under section 145 145 (5) (5) (b) of the Act; (b) of the Act; and and
-
-
- state whether particular matters have come to my attention.
-
-
Basis Basis of of independent examiner's independent examiner's report report state whether particular matters have come to my attention.
My My examination examination was carried out in accordance with the General Directions given by the Charity Commission. was carried out in accordance with the General Directions given by the Charity Commission. An An examination examination includes a review of the accounting records kept by the charity and a comparison of the accounts includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. Independent Independent examiner's examiner's statement statement below. provide a l the evidence that would be required in an audit and consequently no opinion is given as to whether and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not the accounts present a true and fair view and the report is limited to those matters set out in the statement presented with those records. It also includes consideration of any unusual items or disclosures in the accounts,
In In connection connection with my examination, no matter has come to my with my examination, no matter has come to my attention: attention: (1) (1) which gives me reasonable cause to believe that in any material respect the requirements: - to to keep keep accounting records in accordance with section 386 of the Companies Act 2006; accounting records in accordance with section 386 of the Companies Act 2006; and and - to to prepare prepare accounts which accord with the accounting records, comply with the accounts which accord with the accounting records, comply with the accounting accounting requirements requirements of section 396 of the Companies Act 2006 and with the methods and principles of section 396 of the Companies Act 2006 and with the methods and principles of of the the Statement Statement of Recommended Practice: Accounting and Reporting by of Recommended Practice: Accounting and Reporting by Charities Charities have have not not b e e n met; been met; or or (2) to to which, which, in my opinion, attention should be drawn in order to enable a proper understanding of in my opinion, attention should be drawn in order to enable a proper understanding of the the accounts accounts to be reached. to be reached. Jdanneansafeghedansh Joanne Thomlinson Yhomliasononi disi gee FCA ersFCA FIFTEENMontgomery FIFTEEN Rosehill Montgomery Way Rosehill Way Dodd did & & Co Limited imited Rosehill Rosehill Estate Estate Chartered Accountants artered Accountants CARLISLE CARLISLE CA1 2RW 16 16 December 2024 December 2024 CA1 2RW requirements: which gives me reasonable cause to believe that in any material respect the
Page Page 12 12
Howgill Family Centre
Statement of Financial Activities (including Income and Expenditure Account ) for the Year Ended 31 March 2024
| Note Income and endowments from: Donations and legacies 2 Other trading activities 3 Investments 4 Charitable activities 5 Total income and endowments Expenditure on: Charitable activities Total expenditure Net expenditure before transfers Transfers Transfers between funds Net movements in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted Funds £ 8,367 377,999 4,182 - |
Restricted Funds £ 850 2,316 - 539,170 |
Total Funds 2024 £ 9,217 380,315 4,182 539,170 |
Total Funds 2023 as restated £ 29,289 161,951 1,648 643,754 |
|---|---|---|---|---|
| 390,548 | 542,336 | 932,884 | 836,642 | |
| 433,438 | 516,115 | 949,553 | 838,422 | |
| 433,438 | 516,115 | 949,553 | 838,422 | |
| (42,890) 150,669 |
26,221 (150,669) |
(16,669) - |
(1,780) - |
|
| 107,779 295,325 |
(124,448) 220,868 |
(16,669) 516,193 |
(1,780) 517,973 |
|
| 403,104 | 96,420 | 499,524 | 516,193 |
All of the Charity's activities derive from continuing operations during the above periods.
The notes on pages 16 to 29 form an integral part of these financial statements.
Page 13
Howgill Howgi l Family Family Centre Centre Company Company registration registration number: number: 02045632 02045632 Balance Balance Sheet Sheet as at 31 March as at 31 March 2024 2024
| 2024 2023 as restated 2024 2023 asrestated |
|---|
| Note Note £ £ £ £ |
| Fixed assets Tangible assets 11 235,003 164,567 Fixed assets Tangibleassets 11 235,003 164,567 |
| Current assets Debtors Cash at bank and in hand 26,040 314,639 340,679 77,117 337,951 415,068 Current assets Debtors 12 26,040 77,117 Cash atbank and in hand 314,639 337,951 340,679 415,068 |
| Creditors:Amounts falling duewithin one year 13 (76,158) (63,442) Creditors: Amounts falling due within |
| Netcurrentassets 264,521 351,626 Netcurrentassets 264,521 351,626 |
| Net assets 499,524 516,193 Net assets 499,524 516,193 |
| Thefunds of thecharity: Thefunds ofthe charity: |
| Restricted funds 96,420 220,868 Restricted funds 96,420 220,868 |
| Unrestricted funds Unrestrictedincomefunds 403,104 295,325 Unrestricted funds Unrestricted incomefunds 403,104 295,325 |
| Total charity funds 499,524 516,193 Total charityfunds 499,524 516,193 |
| For Companies ea nded 31 March 2024, the charity was entiled to exemption from audit under section 47of Forthe financial yearended 31 March 2024, the charitywas entitled to exemption from auditundersection477of the CompaniesAct 2006. |
| accordancehave on re ulted the charity to obtain an audit of is accounts for the year in questionin The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section476 ofthe Act. |
| a ditng records and dge preparation of alouts Complying with the requirements of the Act with respect lo The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation ofaccounts. |
| Theseaccounts have been prepared in accordance with the provisions applicable to companies subject tothe smal companiesregime. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. |
Approved Approved by the Board on 16 December 2024 and signed on its behalf by: by the Board on 16 December 2024 and signed on its behalf by:
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3 0 .
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B Holden Trustee Trustee B Holden
The The notes on pages 16 to 29 form an integral part of these financial statements. notes on pages 16 to 29 form an integral part of these financial statements. Page Page 14 14
Howgill Family Centre
Cash Flow Statement for the Year Ended 31 March 2024
| Net cash provided by (used by) operating activities Net expenditure for the period Depreciation charges Loss on the sale of fixed assets Decrease in debtors Increase/(decrease) in creditors Net cash provided by (used in) investing activities Purchase of property, plant and equipment Decrease in cash |
2024 £ (16,669) 13,257 1,411 51,077 12,716 61,792 (85,104) (85,104) (23,312) |
2023 £ (1,780) 12,047 - 17,249 (151,957) |
|---|---|---|
| (124,441) (35,867) |
||
| (35,867) | ||
| (160,308) |
Decrease in cash
The notes on pages 16 to 29 form an integral part of these financial statements.
Page 15
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
1 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
The charitable company meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
These financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
Fund accounting policy
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Further details of each fund are disclosed in note 18.
Page 16
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
Income and endowments
Donations are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the Charity before the Charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that these conditions will be fulfilled in the reporting period.
Legacy gifts are recognised on a case by case basis following the grant of probate when the administor/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measured with a degree of reasonable accuracy and the title to the asset having been transferred to the Charity.
Income from Government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Income derived from events is recognised as earned (that is, as the related goods or services are provided).
Investment income is recognised on a receivable basis.
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract or where entitlement to grant funding is subject to specific performance conditions. Grant income included in this category provides funding to support programme activities and is recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliability.
Expenditure
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Page 17
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Taxation
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Fixed assets
Individual fixed assets costing £500 or more are initially recorded at cost.
Depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Freehold land and buildings Straight line over fifty years Short leasehold land and buildings Straight line over the life of the lease Motor vehicles 20% straight line Fixtures, fittings and equipment 4% - 50% straight line
Fixed assets are included in the balance sheet at revalued amounts.
Trade Debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and Cash Equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Liabilities
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Operating leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable under operating leases are charged in the Statement of Financial Activities on a straight line basis over the lease term.
Page 18
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
Pensions
The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.
Financial instruments
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Charity after deducting all of its liabilities.
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the Charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the Charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the Charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
Prior period restatement
Adjustments have been made to the comparative figures resulting in the reduction of restricted reserves by £4,174 and an increase in unrestricted reserves brought forward of the same value. Income from charitable activities in the prior period has reduced by £53,710, income from other trading activities has increased by £4,174 and expenditure on charitable activities has been reduced by £49,536. The overall deficit for the year remains unchanged.
The adjustment was required as a result of the trustees identifying monies received and paid out in relation to the Phunky Foods project had been incorrectly recognised as the charities income and expenditure in prior years. The Charity is an accountable body for these funds in which the Accountable Body Declaration clearly defines an agency relationship.
Page 19
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
2 Donations and legacies
| Donations and legacies Appeals and donations Grants Grants - other agencies |
Unrestricted Funds £ 7,367 1,000 |
Restricted Funds £ 350 500 |
Total Funds 2024 £ 7,717 1,500 |
Total Funds 2023 £ 29,289 - |
|---|---|---|---|---|
| 8,367 | 850 | 9,217 | 29,289 |
Of the donations and legacies income in 2023, £566 related to unrestricted funds and £28,723 related to restricted funds.
3 Other trading activities
| Fundraising Nursery fee income Use of facilities Other income |
Unrestricted Funds £ - 365,809 1,320 10,870 |
Restricted Funds £ 2,316 - - - |
Total Funds 2024 £ 2,316 365,809 1,320 10,870 |
Total Funds 2023 £ 1,512 150,777 5,488 4,174 |
|---|---|---|---|---|
| 377,999 | 2,316 | 380,315 | 161,951 |
Of the other trading activites income in 2023, £160,439 related to unrestricted funds and £1,512 related to restricted funds.
4 Investments
| Interest on cash deposits | Unrestricted Funds £ 4,182 |
Restricted Funds £ - |
Total Funds 2024 £ 4,182 |
Total Funds 2023 £ 1,648 |
|---|---|---|---|---|
All of the investments income in 2023 related to unrestricted funds.
Page 20
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
5 Charitable activities
| Cumbria CC - Two Year Old Funding Entitlement Cumbria CC - Education Health and Care Plan grant Cumbria CC - Nursery Grant F Scott Trust - Time to be me F Scott Trust - Kells Library Project Cumbria Community Foundation - Family Finance Cumbria Community Foundation - Baby Basics Cumbria Community Foundation - EYS Speech and Language Cumbria Community Foundation - EYS Parental Engagement Cumbria Community Foundation - Bedrock The Phyliss Harney Trust Cumbira CC - Kells Library Development Cumbira CC - Family Finance The Hadfield Trust - Play Equipment Well Whitehaven - Play Equipment LLWR - Play Area HCS - Play Area Sellafield Limited - Play Area Sellafield Limited Well Whitehaven - Time to be me Cumbria Community Foundation - Good Enough Start Francis Scott Trust - Good Enough Start Phunky Foods National Lottery - Baby Basics Souter Charitable - Time to be me South Copeland GDF Community Partnership - Good Enough Start Cumberland Council Copeland Community Foundation - Good Enough Start Millom Council Other income from charitable activities |
Unrestricted Funds £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Restricted Funds £ 73,924 24,456 38,740 9,800 8,000 - 10,460 - 67,879 - 16,000 - - - - - - - 152,119 4,263 13,788 20,000 - 23,176 5,000 54,722 552 15,571 720 - |
Total Funds 2024 £ 73,924 24,456 38,740 9,800 8,000 - 10,460 - 67,879 - 16,000 - - - - - - - 152,119 4,263 13,788 20,000 - 23,176 5,000 54,722 552 15,571 720 - |
Total Funds 2023 £ 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 4,900 136,000 10,291 1,575 3,213 21,600 - - - - - - 10,238 |
|---|---|---|---|---|
| - | 539,170 | 539,170 | 643,754 |
Of the income from charitable activities in 2023, £82,238 related to unrestricted funds and £561,516 related to restricted funds.
Page 21
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
6 Expenditure
| Direct costs Employment costs Rent Insurance Repairs and maintenance Premises costs Communication and information technology Printing, postage and stationery Other direct costs Support costs Employment costs Sundry expenses Transport costs Marketing and PR Accountancy fees The audit of the charity's annual accounts Independent examiner's fee Legal and professional fees Bank charges Depreciation (Profit)/loss on sale of tangible fixed assets held for charity's own use |
Charitable activities £ 690,800 17,000 6,360 8,463 84,722 26,768 2,023 64,637 |
Total 2024 £ 690,800 17,000 6,360 8,463 84,722 26,768 2,023 64,637 |
Total 2023 £ 506,239 17,833 6,415 3,985 82,522 27,829 1,790 98,728 |
|---|---|---|---|
| 900,773 | 900,773 | 745,341 | |
| - 1,693 3,438 2,626 5,900 7,688 1,500 9,765 1,502 13,257 1,411 |
- 1,693 3,438 2,626 5,900 7,688 1,500 9,765 1,502 13,257 1,411 |
33,665 1,844 6,003 1,899 3,354 5,800 - 27,380 1,089 12,047 - |
|
| 48,780 | 48,780 | 93,081 | |
| 949,553 | 949,553 | 838,422 |
Of the expenditure in 2023, £232,976 related to unrestricted funds and £605,446 related to restricted funds.
7 Governance costs
| Accountancy fees Auditors remuneration Independent examiner's fee Legal and professional fees |
2024 £ 5,900 7,688 1,500 9,765 24,853 |
2023 £ 3,354 5,800 - 27,380 |
|---|---|---|
| 36,534 |
Page 22
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
8 Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £nil).
During the year ended 31 March 2024, 1 Trustee was reimbursed £290 (2023 - £57 to 1 Trustee) for expenses incurred.
9 Net expenditure
Net expenditure is stated after charging:
| 2024 | 2023 | |||||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| Auditors' remuneration - audit | ||||||
| services | 7,688 | 5,800 | ||||
| Loss/(profit) on disposal of | ||||||
| tangible fixed assets | 1,411 | - | ||||
| Depreciation of tangible fixed | ||||||
| assets | 13,257 | 12,047 |
10 Employees' remuneration
The monthly average number of persons (including senior management) employed by the charity during the year was as follows:
| Charitable activities The aggregate payroll costs of these persons were as follows: Wages and salaries Social security Other pension costs Redundancy costs |
2024 No. 37 2024 £ 614,743 30,762 16,771 28,524 690,800 |
2023 No. 37 |
|---|---|---|
| 2023 £ 494,172 20,881 15,673 9,178 |
||
| 539,904 |
No employee received emoluments of more than £60,000 during the year.
The key management personnel comprises all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total employee benefits including employer pension contributions of the key management personnel were £35,969 (2023 - £50,425).
Page 23
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
11 Tangible fixed assets
| Cost As at 1 April 2023 Asset reclassification Additions Asset reclassification As at 31 March 2024 Depreciation As at 1 April 2023 Eliminated on disposals Charge for the year As at 31 March 2024 Net book value As at 31 March 2024 As at 31 March 2023 |
Freehold land and buildings £ Short leasehold land and buildings £ 188,353 139,028 30,843 - 80,264 4,050 - (102,988) 299,460 40,090 77,113 135,551 - (102,888) 5,685 1,716 82,798 34,379 216,662 5,711 111,240 3,477 |
Motor vehicles £ 3,175 - - - 3,175 2,539 - 636 3,175 - 636 |
Fixtures, fittings and equipment £ 120,751 - 790 (4,370) 117,171 102,380 (3,059) 5,220 104,541 12,630 18,371 |
Assets under construction £ 30,843 - - (30,843) - - - - - - 30,843 |
Total £ 482,150 30,843 85,104 (138,201) |
|---|---|---|---|---|---|
| 459,896 | |||||
| 317,583 (105,947) 13,257 |
|||||
| 224,893 | |||||
| 235,003 | |||||
| 164,567 |
Page 24
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
12 Debtors
| Other debtors Prepayments and accrued income |
2024 £ 14,738 11,302 26,040 |
2023 £ 10,891 66,226 |
|---|---|---|
| 77,117 |
13 Creditors: Amounts falling due within one year
| Trade creditors Taxation and social security Other creditors Accruals and deferred income |
2024 £ - 7,268 41,430 27,460 76,158 |
2023 £ 1,358 4,598 - 57,486 |
|---|---|---|
| 63,442 |
Creditors amounts falling due within one year includes deferred income:
| As at 1 April 2023 Amount released to incoming resources Amount deferred in the year As at 31 March 2024 |
2024 £ 20,650 (20,650) - - |
2023 £ 136,000 (136,000) 20,650 |
|---|---|---|
| 20,650 |
14 Members' liability
The charity is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
15 Operating lease commitments
As at 31 March 2024 the charity had total future minimum lease payments under non-cancellable operating leases as follows:
| Within one year Within two and five years |
Land and Buildings 2024 £ 2023 £ 17,000 14,167 - - 17,000 14,167 |
Other 2024 £ 2023 £ - 742 14,655 - 14,655 742 |
Other 2024 £ 2023 £ - 742 14,655 - 14,655 742 |
|---|---|---|---|
| 742 |
Page 25
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
16 Pension scheme
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and amounted to £16,771 (2023 - £15,673).
There were no outstanding or prepaid contributions at either the beginning or end of the financial year.
17 Related parties
Controlling entity
The charity is controlled by the trustees who are all directors of the company.
18 Analysis of funds
| General Funds General funds Bedrock funding Restricted Funds Sure Start funds Early Years settings Phunky Foods Good Enough Start Time to be me Family Finance Baby Basics EYS Speech and Language EYS Parental Engagement Kells Centre Development Tangible fixed assets |
As restated At 1 April 2023 £ 251,420 43,905 295,325 82,851 30,843 1,800 - - 4,114 - 53,659 5,341 21,028 21,232 220,868 516,193 |
Incoming resources £ 390,548 - 390,548 - 295,143 - 104,801 20,063 16,000 33,972 - 47,229 25,128 - 542,336 932,884 |
Resources expended £ (389,533) (43,905) (433,438) - (324,936) (1,800) (99,321) 6,609 (20,114) (16,933) (53,659) (5,341) (620) - (516,115) (949,553) |
Transfers £ 150,669 - 150,669 (82,851) (1,050) - - - - - - - (45,536) (21,232) (150,669) - |
At 31 March 2024 £ 403,104 - |
|---|---|---|---|---|---|
| 403,104 | |||||
| - - - 5,480 26,672 - 17,039 - 47,229 - - |
|||||
| 96,420 | |||||
| 499,524 |
Bedrock funding - unique programme funded through Sellafield and administered via Cumbria Community Foundation which helps a small number of Third Sector organisations in West Cumbria to plan for sustainability, development and growth, and is intended to deliver long-term benefit to the organisations involved.
Page 26
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
Sure Start funds - funding to run Sure Start programme services supporting early years and families.
Early Years Settings – funding for the provision of nursery services.
Good Enough Start – funding restricted to support parents in creating a secure parent-infant relationship. Funders supporting this project include Cumbria Community Foundation, Copeland Community Fund, Sellafield Ltd and Francis C Scott Charitable Trust.
Time to be me - restrcited to fund childrens wellbeing, providing a safe and secure environment in which children are able to share and explore emotions, thoughts, and feelings through the therapeutic activities.
Family Finance - funding to support families in financial times of need.
Baby Basics - funding to support new mothers and families who are struggling to meet the financial and practical burden of looking after a new baby.
EYS Speech and Language - restricted to support speech and language services for early years children.
EYS Parental Engagement - restricted to support parental engagement projects for early years children.
Kells Centre Development - funding restricted for the development of Kells Library in to Kells Nursery Centre.
Page 27
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
Prior period - As restated
| General Funds General funds Bedrock funding Restricted Funds Sure Starts funds Early Years Settings Management and admin staff Phunky Foods Good Enough Start Time To Be Me Family Finance Baby Basics EYS Speech and Language EYS Parental Engagement Kells Centre Development Tangible fixed assets |
At 1 April 2022 £ 283,410 - 283,410 85,917 - - - 70,387 - - - 36,052 15,906 - 26,301 234,563 517,973 |
Incoming resources £ 174,391 75,500 249,891 - 261,288 85,000 21,600 4,789 71,091 51,364 11,046 19,248 41,325 25,000 - 591,751 841,642 |
Resources expended £ (206,381) (31,595) (237,976) (3,066) (230,445) (85,000) (19,800) (74,621) (69,616) (47,250) (11,046) (1,641) (51,890) (3,972) (7,099) (605,446) (843,422) |
Transfers £ - - - - - - - (555) (1,475) - - - - - 2,030 - - |
At 31 March 2023 £ 251,420 43,905 |
|---|---|---|---|---|---|
| 295,325 | |||||
| 82,851 30,843 - 1,800 - - 4,114 - 53,659 5,341 21,028 21,232 |
|||||
| 220,868 | |||||
| 516,193 |
19 Transfers
Transfers totalling £150,669 made from restricted funds to unrestricted general funds represent restricted funds received to purchase fixed assets. Once the assets were purchased the original restriction on the funds were met, the funds have therefore been transferred to unrestricted in line with the SORP.
Page 28
Howgill Family Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
......... continued
20 Net assets by fund
| Tangible assets Current assets Creditors: Amounts falling due within one year Net assets |
Unrestricted Funds £ 235,003 244,259 (76,158) 403,104 |
Restricted Funds £ - 96,420 - 96,420 |
Total Funds 2024 £ 235,003 340,679 (76,158) 499,524 |
Total Funds 2023 £ 164,567 415,068 (63,442) |
|---|---|---|---|---|
| 516,193 |
Prior period - As restated
| Tangible assets Current assets Creditors: Amounts falling due within one year Net assets |
Unrestricted Funds £ 60,484 277,633 (42,792) 295,325 |
Restricted Funds £ 104,083 137,435 (20,650) 220,868 |
Total Funds 2023 £ 164,567 415,068 (63,442) 516,193 |
Total Funds 2022 £ 140,747 592,625 (215,399) |
|---|---|---|---|---|
| 517,973 |
21 Agency arrangements
During the year, the charity acted as an agent in the collection and distribution of funds on behalf of Purely Nutrition Ltd. The total amount collected was £112,379 (2023 - £53,710) and the total distributed as an agent was £60,079 (£49,536). The charity received a fee of £10,870 (2023 - £4,174) for providing this service, which is included in the income from other trading activities. An amount of £41,430 (2023 - £nil) is included in other creditors relating to undistributed funds.
Page 29
Howgill Famlly Centre Birks Road CLEATOR MOOR CA25 SHR Dodd & Co Limited Chartered Accountants FIFTEEN Rosehill Montgomery Way Rosehill Estate CARLISLE CA12RW Ref:H15461LSJIJT Dear Sirs This representatlon lettar is provided in connection with your preparation and examination of the financial statements of the charity for the year ended 31 March 2024. 1. We acknowledge as trustees our responsSbllity for preparing financial statements, which you have drafted on our behalf, which give a true and fair view of the financial position of the charity and of the results of its operations, and for making accur8tg representatlons lo you. 2. All accountlng records and relevant Information have been made avallable to you for the purpose of your preparation of the accounts and all transactions undertaken by the charity have been properly reflected and recorded in the accounting records or other informalion provided to you. All other records and related information, Including minutes of all trustee and members, meetings, have been made available to you. 3. We acknowledge our responsibility for the design and implementation of appropriate systoms of internal control to prevent and detect error and fraud. We confirm that we have disclosed to you the results of our own assessment of the risk of fraud in the charity. 4. There have been no actual or suspected instsnces of fraud Involving trustees, management or employees who have a significant role in intemal control or that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations o* fraud by former trustees, employees, regulators or others. 5. We conff rm that we are not aware of any possible or actual instance of non-compllance wilh those laws and regulations which provlde a legal framework wlthin which the charity conducts ils operations. The charity has complied with all aspects of contraclual agreements that could have a malerial effect on Ihe financlal statements in tha event of non-compllancé. 6. We have no plans or intentions that may materially alter the carrying value and. where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements. 7. We confirm Ihat we have disclosed to you all related party transactions relevant to the charity and that we are not aware of further related party matters that require disclosure other than those already disclosed in the accounts. 8. We confirm that, in our oplnion, Ihe charivs financial statements should be prepared on the grounds thal current and future sources of funding or support will be more than ad8quate for the charity's needs. 9. The charity has satisfactory title to all assets and there are no liens or encumbrances on the assets. 10. There are no liabilities, contingent liabilities or guarantees to third parties other than those disclosed in the accounts.
- There have been no events since the balance sheet date that require disclosure or which would materially affect the amounts in the accounts.
- We confirm that Ihe charity has not contracted for any capiLql expenditu.
- We confirm that we are not aware of any matters of material significance that should be reportod to the Charity Commission.
- We confirm the financial statements are free of material misstatements, including omissions.
- We confirm that all grants, donation5 and other income, including those subject to special terms or conditions or received for restricted purposes, have been notified to you. There have be8n no breaches of terms or conditions during the period regarding the application of such income. We confirm to Ihe best of our knowledge and belief that the abova representstions are made on the basis of enquiries of management and staff with relevant knowledge and experience and, where appropriate, of inspection of supporting documentation sufficient to satisfy ourselves that we can properly make each of the above representations to you. Slgned on behalf of the Board of Trustees on 16 December 2024: Trustee.. Trustee..