Howgill Family Centre (A Gompany Ilmlted by guarantee} Annual Report and Financial Ststements 31 March 2025 Company reglstratlon number: 02045632 Charlty reglstratlon number: 519278 dOdd&co
Howgill Family Centre Contents Ref6renc8 and Administrative Details Trustees, report Trustees, responsibilities in relation to the financial statements Independent auditors, report (Co Act} 10 statement of financial activities 14 Balance sheet 15 Cash flow statement 16 Notes to thè financial statemenls 17
Howglll Family Centre Reference and Admlnistratlve Detalls Charity name Howgill Family Centre Charlty reglstratlon number 519278 Company registration number 02045632 Prlnclpal offlco Birks Road CLEATOR MOOR CA25 SHR Reglstgrgd offlce Birks Road CLEATOR MOOR CA25 SHR Trugt••g B Holden, Ch8lr G Leadbetter, Treasurer E Mccarthy L Sewell A Watters W S18vin I P Baldwin (Appointed 27 June 2024) Chlof exe¢utlve offl¢or F Eldon Sollcltor8 Burnells Solicitors 6 Victoria Place CARLISLE CA1 1ES HTF Gough & Co 38142 Lowther Street WHITEHAVEN CA28 7NR Bankors National WestmSnsler Bank plc 71 Lowlher Street WHITEHAVEN CA28 7AG Audltor Dr)dd & Go Audlt Llmited FIFTEEN Rosehill Montgomery Way Rosehill Estate CARLISLE CA12RW Page 1
Howgill Famlly Centre Trustees, Report for the Year Ended 31 March 2025 Tha financial stat8menls hav6 bèen pr6parèd in accordance with thè accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charit18s Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charltles preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland. The Trustees. who are also directors for the purposes of company law, present their report and the financial slataments of thè companyfor th8 year 8nded 31 March 2025. REFERENCE AND ADMINISTRATIVE DETAILS Reference and adrninistralive details are shown in the schedule of membars of the Board and professional advisers on pagè 1 of tho financial statements. DIRECTORsrrRUSTEES The diractors of the charitable company (the charity) are its Trust6es for the purpose of tha charity law and throughout thSs report are collectlv@ly referred to as Truste8s. The Trustees servlng during the year were as follows, and con*rlbute their experience from: Brenda Holden Education Appointed 1211112009 Willie Slavin Edu¢alion Appointed 3011112000 Amanda Watters Programme Manager Appolnted 2410412023 Gemma Le8dbetter Accountant Appointed 0810812023 Emma Mccarthy Social Value Manag&r Appointed 2810712023 Lesley Sewell Strategic Account Director Appointed 1510712023 Ivan Baldwin Buslness Development Oirector Appolnted 2710612024 CHAIR'S REPORT The past year has seen us progress in an upward trajeclory towards becoming a more sustainable organisalion. Challenges have been met throughout the year wlth our ¢ertalnty that we are dellvering the services the communities néed and deserve, and we ar8 a forward-thlnklng organlsalion always looking lo change, develop and grow. The continued delerminatlon and resilience from the 8oard of Trustees and slaff means that we contlnue to work towards ensuring the organisalion 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, l am deeply indebted to my co1188gues across the whole organisation for their conllnued commilmenl, hard work and diligence whioh has been key to the success of major developments and ch8nge that have been necessary to drive Howgill forward. Partnerships wilh a range of organisations have continued to grow and flourish. One important aspect of the Bedrock funding through Sellafield Ltd and supported by Cumbrla Communily Fund, saw a reshaping of our strategic planning and realignment of our priori1Ses and strategic direction. The last few years have been extremely challenging, bul this funding and support has helped us reach a point in our development where we are driving forward ambitlous plans and shaping the future direction of Howgill. We are grateful for all the support, wilhout which we would not be in such a secure position. The CEO, Faye Eldon, has worked closely with Ihe Board of Truslees, leading stsff and securlng fundlng to ensure the ambilious plans are being realised. Her experience, expertlse, tir&less work and commitment has ensured that all aspects of Howgill's work have Ilourished. On behalf of the Board, I would like to acknowledge what has already been achieved and look fonmard to the next chapter in our development. During th6 past year we have welcomed Ivan Baldwin to the Board, further strengthening the range of expertise and experience. All 7 Trustees are fully committed to the organisation, and I thank them for all their input. Page 2
Howgill Family Centre Trustees. Report for the Year End8d 31 March 2025 The past year has Seen us mov@ to a digltal approach for all our services and financial systems havè been put in place giving the organisation modem, robust policies and procedures. The Board of Trustees and the Management Team have successfully attracted several funding streams thal afford us the opportunity lo enablo the organisation to flourish and expand. Thg memb8rs of the Board have taken a number of strategic decision5 to position Howgill to bid for any tender5, that fit with our objectives, Ihat may arise in the future. A furth8r thorough and rigorous review, restructure and reorgani5ation of all our services. particularly in Early Years provision, has led to improved outcomes for children and families. The Early Years Learning lrnprovement Service continues to be a key partner in helping drive up standards by supporting our managers and staff and we Gontinue to foster this important relationship. The present political landscape is proving the most challenging yet for the future of providing desperately needed Early Years education for our parents and children. By working wlth the local MP Josh MacAlis18r and olh8r Influential partners, we will contlnue to provide thése vital services, remalnlng optimistic that the present Labour governmént wlll invost and fund susi8lnable Early Years provision. During thè last 12 months w8 have invested a significant amount of our reserv88 to provlde 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 slgep risa in thè cost of slaffing, maSntaining and running our pr8mises and providing quality resources. Supporting parents who u8e our settings has been a priority and wo have kopt fees as low as possible as they cope with the nsing cost of living. The additional fund@d childcare places are welcome and wlll significantly help working parents. The gov&rnment intention to sharply increase costs for employers without a significant increase in provider grant entitlement, is putting further strain on the financos. W6 are fully ¢ommilled to contlnulng lo provide and where posslble. expand our Core business. A number of successful funding bids ensure we continue lo deliver and expand our servlc6s in Copeland and support as many children and families as posslble for al least th8 next Ihre8 y8ars. Th8 funding h85 ènabled 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 commilled professlonals who have shown faith in Howgill. The organlsallon religs heavlly on the help from funders. who continue lo support our work. and l am extremely grateful for their financlal and practical support. On a personal level I would like lo thank Faye and my fellow Trustees for their h6lp 8nd support during Ihe18St year. I must express my heartfelt thanks lo all the staff who have carried on working and coplng so well with th8 many changes and challenges they face, their commltmonl lo Howgill is outstanding. Howgill Family Centre is an organisallon that adapts to change, and we now look forwsrd to working on new projects as they develop. We will take full advantage of any new OPPOrtunlties as they occur. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document Howgill Family Centre is a company limited by guar8nlee and the rol&s and responslbilities are laid down in the M8morandum and Articles of Association dated 12th June 1986 and amended on 9th December 2004. Appolntment of Trustèes The Board of Trustees Is responsible for the organisalion in all respects and are eleGled by all Members al the Annual Ganeral Meeting. Under the Articles of Association there is no maximum number of Trustees, and Ihe minimum number is three. Howgill recruits Trustees as volunteers for thelr skllls in safeguardlng, educatlon. business, legal, flnanclal, marketing and communications, public health or social care. Trustees are sought in a varlety of ways involving explorallon of Ihe field of potential candidates, including through advertising and by recommendalion from service Users. members and existing Trustees. We elm to assess the implications of the Charity Governance Code 2020 and updates in 2025 for our charity, and to take steps lo ensure that we adopt Ihose aspects of the Code Ihat are relevanl to us. Recruitment of 4 additional committed individuals to the Board has slrenglhened the governance of our operations. Page 3
Howglll Family Centre Trustees. Report for the Year Ended 31 March 2025 Trustee Inductlon and training We ensure that all new Trustees understand their responslbililies lo th6 charily and carry out their duties based upon the principals of "Good Governance" A Code for the Voluntary and Communily Sector, December 2022 and the guidance issued by the Charity Commission for England and Wales. All new Trustees undertake appropriate training. Organisational structurè Trustees meet as a full Board at least 6 times during the year but more often should the need arlse. Sub-committe8s and task groups of Trustees, Copted members and management staff may be convened when appropriato and report to the Board. Howgill's Trustees have clearly defined roles and responsibilllies and Ihere are job descriptions for all Trustees, Chair and Treasurer. However, all Trustees are encouraged lo become as involved as they posslbly can in the lif6 and work of the organisation. It 15 50 important that the Board understands fvlly what is involved so th8t they can make important slralegic decisions and cary out their function efficiently. Trustees have full responsibility for the governance and finances of the organlsation. The Chair continues the overseeing of the management and operations of the organisation. The Chief Executive Officer, Faye E5don, has been delegated responsibility to manage the day-lo.day operations of the charity on behalf of the Trustees, to allow eff8ctive management over setvice delivery, finance and employment. Alongside the senlor managers, Faye provides appropriate supervision for the current key operational areas of our aclivitSes - buslness, Early Years provision, community financial support, and children's therapy and other support services, At 31 March 2025, we had 43 employees, including full lime, p8rt time and bank staff. Key management and personnel remuneratlon The Trustees consider the Board of Trustees and the CEO. alded by the Management Team, as comprlslng th& key managgmenl personnel of the cherlty, in charge of directing and controlling the charity and running the operation of the charity on a day.to-day b881s. All Trustees glve of thelr Ilme freely and no remuneratlon was pald Sn the year. Detalls of Trustèe expènses 8nd related party transactlons are dlsclos8d In notes 8 and 17 In the 8CLounts. The pay of thè charity s s8nior Management and staff is reviewed annually and assessed Sn accordance with average earnings. All staff are paid at least the National LivSng Wage as set by tho Government. The remuneration Is also benchmarked with charities of a similar size and activity to ensure that thè remuneration sel Is fair and not out of Ilne wllh that generally pald for slmllar roles. Partnorshlp In line wlth Howgill's objectivos, many of the inltiativès that are developed and daliver6d gain from the involvement and support of other charitable, voluntary, and publlc sector bodies, including schools, collages and universities, as well as commercial businesses. This can be in the form of co-working, mutual support and dlrect fundlng. Charftles and org8nlsations who have worked in partnership with Howgill durlng the last year includa.. Sèllafi8ld Ltd and Social Impact Multiplied, Cumberland Council, Cumbrla CVS, Copeland Community Fund, Cumbr18 Community Foundation, Francis Scott Trust, Nalional Lottery, Together We Can CIC, South Copeland GDF, Phyllis Harney Trust, Mitie, Tesco, Citizens Advice Bureau, Nuclear Decommissioning Agency {NDA). Always Another Way, UniversSty of Central LancashSre IUCLanl, Social Enterprise Acumen, Police and Crime Commissioner, CADAS, Phunky Foods, Cumbria Youth Alliance. Inspira, Dioceses of Carlisle 8nd Lancaster, Lakes College West Cumbria, Young Cumbria, Riverside Houslng Association, The Whitehaven Foyer, South Whitehaven Youth Partnership, Baby Basics, Phoenix Youth Centre. University of Cumbria, Whilehaven 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. Page 4
Howgill Family Centre Trustees. Report for the Year Ended 31 March 2025 Risk Assessment Failure to maintain the funding necessary for Howglll to meet Ils oblectives is the main rlsk to the charlty. Long term funding and maintaining appropriate slaffing levels in a climate of local and national recruitment and retenlion difficulties is challenging but we have retained and recruited to maintsin full staffing levels aGross the organisalion. Ongoing recrullmenl lo the Board of members with specific skSlls, experience and 8XP8rtlse and s88klng corporate input are critical lo continue lo strengthen the governance of the organisation. We have actively worked with partners and recrull6d 4 new members lo the Board who have the critical attributes we raqulre. We will begln further recruitment when necessary. Durfng the last financial year, we have kept under constant review the services presently provlded and those Ihal ar8 essential for the future dlrection of the organisation. Due to the astute monilorlng and rnanagement of the finances, the CEO has ensured budgets are mana9ed appropriately. New seNices are now being d811vered, and we identify and revlew on a regular basls those services that are most needed and where we are In a strong position lo make a significant contribution lo the wellbeing of our local families. Th8 succ8ss of future plans d&p8nds on securlng the 16v81 of funding that will ba oquired for services and planned prole¢ls, in 8 challenging cost of Ilvlno crisis. Wè remain alèrt lo opportunltl8S to Incr8ase th8 sources of our funding and range of servlces. To m681 the needs of maintsining a high level of servlce provSsion, we conllnue to provlde tralnSng opportunllies for 8mployees and volunteers lo maxlmise the skllls ba88 and offer career progression opportunities whgn these b@come avaS18bl8. OBJECTIVES AND ACTIVITIES The Charity Is established to promote any charitable purpose for the beneflt of the Inhabitants of Copeland in West Cumbria. Including the advancement of educatlon and the provision of facilitiès for rècreation and leisure lime occupation, in the Interests of soclal w61fare and with th6 oblectlve of Improvlng the condition of life of those Inhabilanls. Howglll alms to provld6 SUPPOrt lo ¢hlldr8n and f8milie$ with particular emphasls on the disadvantsged. Over the last year il has done this by.. Working with families and contlnulng to dellver Early Y6ars Childcare & Education providing 20 places at any one time at our premises in Kells and Whitehaven for children from 2 4 years of age all year round, ensurlng a smooth transillon lo schools. Working with families and delivering E8rly Years Childcare & Education by Sncr8aslng th8 number of places lo 68 for 0-5 years In Clealor Moor and ensurlng a smooth transition to schools. Working with partners to enhance outdoor education provisions at all our séttings. Working in partnership with thé Cumbria Communication Project team to support the development of speech, language and communication in the Early Years across our settings. Working in partnership with Transforming West Cumbrla.. Family Wellbeing to promote and provide servlces to parenlslcarers of young children from 0-4 years in a number of centres in Cleator Moor and Whilehaven. Working in partnership with Family Hubs at Whitehaven and Millom to provide Earty Years seryices. Providing 8dd5tional support through our Time To Be Me servirR to fourteen Ioc81 primary schools to improve the emotional wellbeing of children who have experienced one off trauma, separation or loss issues and anxiety, based around play therapies Wlth a strong emphasis on the voice of the child. Supporting familie5 Wlth financial support that includes helping parents with budgeting and mollitoring. claiming benefit5 and grants. Working in partnership with Good Enough Start in Millom to provid6 local commun11y perinatal and infant attachment care by delivering a pioneering preventstive seNice lo transform the life chances for flUre newborn babies. Page 5
Howgill Family Centre Trustees, Report for the Year Ended 31 March 2025 Successful funding bid to move from Baby Basics to providing a W851 Cumbria Baby Bank to dellver essential, additional services for low-income communilies alongside midwives and health visitors. We provide high quality services open lo exlemal inspection. evaluation and asses8menl. Premises and activities are registered with Ofsled where appropriate. Dists'nclive services provided by Howgill lo children and families are based on trusting ralationships. We are commilled to people's growth and (levelopment. 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 lo build Ihe capacity and resilience of looal communities. Our approach Is collaborallv8. Famllles have always b88n al the centre of what we do. and we have hlgh expectations of the adults in the relationship. There is a recognition that people we work with have fesponsibilitles too to act safely and responsibly. Our aim is lo fosler greater independence and resilience. We believe that people can address the issues they face - recognising that they may need supporl in Ihe forms of information, skills and confidence lo enable them lo do so. We will enable people, when they are ready, to move beyond the poSnl where Howgill's support is required. Former $eTvlce users arg encouraged lo become volunteers, sponsors, trustees and patrons. The safeguarding of all children is a priority concern and all staff and volunteers, including Trustees, are regularly trained in safeguarding. Staff and volunteers have a clear pathway for reporting concerns as soon as they arSse. Safer Recruitment practices are rigorously deployed, including obt8inlng enhanced DSsclosure and BarAng Service IDBSI checks (renewed every three years) on Trustees, employees and volunteers. Trainlng Is recorded and monitored to ensure that employees, qualifications, especially in safeguarding and first aid, are kept p-to-datg. There are De5ignat8d Safeguarding Leads and Deputy Designated Safeguardlng Leads to dTlve continuous improvement. Trustees hav& regard lo the Charity Commlssion's guSdance on publlc beneflt when revlewlng Howgill's aims and obleclives and in plannlng future activities. Howglll fulfils its public benefil oblecllves through its support lo hildren and families with parllcular emphasis on the vulnerable and disadvantaged. ACHIEVEMENTS Howgill continues to develop se¢vlces through grants and fee8. Referrals were received from a wide range of agencies, the majority from midwives, heallh visitors and primary schools. The level of self-referrals and positive feedback from p9nts and carers show$ wnfiden¢é that w6 arè provlding seTrlcès that the community neéds. Howgill's deep roots in local communities provide dislinclive slyengths in drawing in some of the most disadvantaged families. Thls is reflected in the strong partnerships and relationships that have been established at all our settings and cenlres, and which continue as we develop our new focus and direcllon In 2024. Trustees vlew the provislon of Eady Years learning lor 0-4 year olds as an Integral part of HowgS11's offer, enabling the organisalion lo reinforce the support il provides that ensures children are receiving the best start, especially as they propare to enter formal nursery education. There is great continuity in Howgill's relationshlp with families, which may have started at the prenatal stage and can continue as the children move towards adolescence and even into adullhood. Specific achievemènts during the yèar to 31st March 2025 Include.. Migration of financial systems from SAGE lo XERO will streamline account8 across the entire organisation. Thorough reviews of all setvices and historic agreements have resulted in improved provision and significant Cost reductions. Successful appllcalions to a range of fundlng bodies that provide essenlial business and planning support and a range of seNices for children and families. A thorough and rigorous review. restructure and reorganisation of our organisation. Digitisalion of all policies and procedures. Outsourcing of financial services and rèstructuro of practice and procedures. Bedrock funding and consultancy that is enabling us to restructure the organisalion and begin to grow to meet the demands of community needs. Page 6
Howgill Famlly Centre Trustees. Report for the Year End8d 31 March 2025 Early Years provision whlch has léd to the succéssful recruitmènt of new staff and apprentices in all Ihree settlngs. Expanded the Time to Be Team and increasing the number of schools to fourteen in a wlder area of West Cumbria. Provision of further training opportunities for all staff. strengthened our relationship with CCC Lèarning Improvement Service for Early Years who support our managers, deputies and practitioners. Continued lo invest in developing our future Eady Years workforce. Our settlngs conllnue to be popuS8r, and we are seeing the growing popularity of 811 our settings. Managed and delivered successful projects supported by grants and personnel from health and other funding bodles. Develop6d and sgcured fvndlng lo assist with our future plans to continue our key projects in support of our redeslgned strategy. In common with all other charSties, we can only deliver services rf we have the funding. This is always an ongoing priority. Conllnued th8 lolnt venture in collaboration with Riverside Housing, signing a new agreement, and Continue to support young people aged 16-24 and rent out the office space at th6 Whitohaven Foyer, Continued to provide a wldening range of tralnlng opportunSti&s for our staff across Bll teams. FINANCIAL REVIEW AND RESERVES As at 31 March 2025, the charlty held total res8Nes of £609,491. Th8 charity's current level of free reserves Ilotal fiJnds less the amount held in fixed assets and restricted funds) Is £255,043 which ènable thé organisation to continue its operational 8cllvltles In Ihe event of any further reduction or Ges58tion of funding. Thls Is above the targelad16vel of reservas. Unrestricted funds al the year-end lotalled £491,641. Rèstricted funds al the year-end tolalled £117,850. Flxed assets of £236,598 are held for use by th& charity lall of which are unrestricted tundsl and can only be re8llsed by the dispos81 of these assets. The regerves policy has been estsbllsh8d to mitlgat8 thè main financial risks facing the Charity. The Trustees alm to maintain those unrestricted funds that are not commitlad or invèsted in tangible fixed assets at a level lo provide working capital covering 3 10 6 months of expenditure relating lo normal activities and anticipated service delivery. 1t 1$ expected that, for the next few years, the level of thesè reserves will need lo be maintained at no les5 than £200,000. Staff abs8nc8 from work du8 to sickness remains a concem but management systems are established and enforced consistently. The Trusteas consider that the charity is adequately funded lo meet ils current obligations. Nursery Provlsion has been supported by Cumbria County Council Early Years entitlement grants, Early Years support grants, fee income and nursery granl funding. We conflrm the charity has satisfactory lille to all assets 8nd there are no Ilens or encsjmbrances on Ihe assets, except for those disclosed in the financial slalements. The Trustees have glven consideration to the major risks to whlch the organisation is exposed and satisfied themselves that systems or procedures are established lo manage these risks. PLANS FOR FUTURE PERIODS Over Ihe next 12 months Howgill's plans can be summarised 88 follows.. Work together as 8 Board of Trustees with rel8vant 6XP8ri8nce and exp8rtise lo strengthen governance of the organisation. Page 7
Howglll Family Centre Trustee5' Reporl for the Year Ended 31 March 2025 Ensure the continuation and close collaboration between the Board of Trustees and CEO to lead our thriving and growing organisation. Outsource financial services such as payroll and bookkeèping lo ensure fvll compliance with Charity and Company law. Continue lo implement new financial systems across the organisation, using XERO to support financial planning. Implement the use of UPSHOT, a monltorlng, evaluation and learnlng system to help evldence Impact, where relevant across the organisallon. Manage the budg8t efflclently, by holdlng regular budget meetSngs and monltorlng Income and expendilur8. Organise fundraising events during the year lo enable us to provide quality rèsources for our children and families. Ensure there is a suitably qualified, well-tralned workforce to deliver our plans by providing opportunities for staff to attend regular training. Provide managers and staff with the necessary resources and tralnlng to maxlmlse the potentlal of the organisation's offer within the community by delivery of new projects supported by funding from divBrse organisatlons. Work closely wlth 8 wlde range of organlsatlons and p8rtners to ensure Howglll Is at Ihe heart of strategic decision making. ContinLt8 to look for opportunities to exl6nd the range and scope of our services in line with current thinking and service user need and demand. Focus on and develop 8peè¢h, language and communication In the Early Y8ars and working with parentslcarers. Extend emotional wellbeing SeiCe$ lo a wider range of primary schools. Continue lo provide good quality E8dy Years provision in Whitehaven, Clealor Moor and Kells. Seek out opportunilles to acquire new premises and provide services to more communities. Devalop new communlty faeili116s and S8Nlc&s In the Kells area of Whitehaven. Work closely wllh the Whltehaven Famlly Hub and communlty groups to èxtend the reach of our seice$. Makè further Improvements to Indoor and outdoor areas at all our premises, where fundlng permlts. Small company provlslons This report has been prepared in accordance with the small companies regime under the Companies Act 2006. Approved by the Board on 17 November 2Q25 and signed on its behalf by.. B Holden Trustee Page 8
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 lawl are responsible for preparing the Trustee5' 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 requlres th8 Injstees to prepare financial statements for each financl81 ye8r whlch giv8 8 true 8nd fair view of the staté of affairs of the charitablè company and of the incoming resources and application of resources, Including Income and expenditure, of the charilable company for that period. In preparing these financial statoments, th6 trustees are requlred to.. select suitable accounting policles and then apply them consistently; observe the m&lhods and principles in the CharSlies SORP., make judgements and &sllmales Ihot arg reasonable and prudent. state whether applicable UK accounting standards have been followed. subject to any materlal départures disclosed and explained in the financlal statements,. and prepar6 the financial statements on the going concern basis unless it Is inappropriato to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records that disclose wlth reasonable accuracy al any time the financial position of the ¢harit8ble company and enable them to ensure that the financial statements comply with th6 Companles Act 2006. They are also rosponsiblè for safeguarding the assets of the charitable company and hence for taklng reasonable steps for the preventlon and detection of fraud and other irregularities. Page 9
Independent Auditors. Report to the Trustees of Howglll Famlly Centre Oplnlon We have audited the financial stalamenls of Howgill Family Centre for the year ended 31 March 2025 whlch comprise Statement of Financial Activities, Balanc8 Sh88t, Cash Flow Statement 8nd the related noles, including summary of significant accounting policies. The financi81 reporting framework that has been applied in their preparation is applicabl8 law and United Kingdom Accounting Standards, including Financial Reporting Standard 102.. Tho Financial Reporting Standard applicable in the UK and Republic of Ireland {Uniled Kingdom Generally Accepted Accounting Praclicel. In our opinion the financial statements.. giv8 a tru8 and fair view of the stale of th8 charftable company's affairs at 31 March 2025 and of the charity's resources and application of resources, Including ils income and expenditure, for the year then end8d'. have begn properly preparad in accordance With United Kingdom Gènerally Accepted Accounting Practice; and have b86n prepared in a¢cordanc8 wlth th8 requiremenls of Ihe Companies Act 2006. Basls for Oplnlon We conducted our 8udil in accordance with International Slandards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibllities under those stsndards are further described in the Auditor's responsibilities for the audSt of the financial stalements secllon of our report. We are independent of the Charity in accordance with the ethioal requirements that are relevant lo our audit of the financial statements in the UK, including tha FRC'S Ethical standard and we have fulfilled our othér ethical responsibilitl8s in accordance with these requlrements. Vve believe that th8 audit 8vid8nce we have obtained15 sufficient and appropriate to provide a basls for our oplnlon. Concluslons rolatlng to golng concern In auditing Iha financial slalom8nts, wè havè concludèd that thè trust88s' use of the going concern b8SIs of accounting in the preparation of the financial statements is 8ppropriate.8ased on the work we have performed, we have not identified any material uncertainties relating to events or condilions that, individually or collectively, may cast significant doubl on the charity's ability to continue as a going concern for a period of at least 12 months from when the financial slalements are aulhorised for issue.our responsibilities and the responsibilities of the Iruslees with respect to going concem are described in the relevant sections of this report. Other Informatlon The tTUStees arè r85ponsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor's report Ihereon. Our opinion on the financial statements does not cover the other information and, except to the exlenl otherwise explicitly staled in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial stalemenls. our responsibility Is to read the other information and, In dolng so, consider whether the other Snformation is materially inconsistenl with the flnanclal statements or our knowledge obtained in the audit or otherwise appears lo be materially misstated. If we identify such mat6rial inconsistencies or apparent mater+al misslalemenls, we are required to determine whether there is a materlal misslalemonl in the financial statements or a material misstatement of the other information. If, bas6d on thè work we have performed, we concludé that therè 1$ a material misstatement of this other information, we are required lo report that fact. We hav& nothlng lo raport In this regard. Page 10
Independent Audltors. Report to the Trustees of Howgill Famlly Centre conlinued Qplnions on other matters pres¢rlbed by the Companles Act 2006 In our opinlon, based on the work undertaken In the course of the audit.. the Informalion given in the truslees, report {Incorporaling the straleglc report and the directors. report) for the financial year for which the financial stalements are prepared is consistent with the financial slatement3,' and the trustees, report (incorporating the strategic report and the directors, report) have been prepared In accordance with applicable legal requirements. Other matter9 The prior period financial ststements are unaudited. Matters on whlch we are requlred to r8POrt by excgptlon In the light of the knowledge and understanding of the Charity 8nd ils environment obtslned in the course of the audit, we have not identified materFal misstatements in the Trustees, Annual Report. Wè hav8 nothing to report In reBpect of the following matters in rèlation to which the Companies Act 2006 requires us to report to you If. Sn our oplnion: certain disclosures of Irusle85' remuneratlon speclfled by law are not made,. or adequate accounlSng records have not been kept or returns adequate for our audll have not been received from branches not vislted by us., or the flnanclal statements are nol In agreement wilh the accountlng records and returns; or we have nol obt8ined all the Information and explanations necessary for the purposes of our audit. Responslbllltlas of the trusteei As explained more fully in the Trustees, Responslbllitles Slalemenl set out on page 9, the trustees (who are also the directors of thg charitable company for the purpose8 of company law) ara responsible for the pr8parallon of the fi'nancial statements and for belng satisfied that they glv8 a true and fair vièw, and for such internal controls as they determlne is necessary to èn8ble th8 pr6paration of financial statement5 that are free from malerlal mlsstatement, whether due to fraud or error. In preparing the financial statements, the truste8s are responslble for assess5ng the Charity's ability to continue as a going concern. disclosing. as applicable, matters related lo going concern and uslng the going concern basis of 8ccounting unless tha trustees either intend lo liquidate the Charity or to cease operations, or have no realistic alternatve but to do so. Page11
Independent Auditors. Report to the Trustees of Howgill Family Centre continued Our responsiblllties for the audit of the financial statements Our ObltiveS are to obtain reasonable assurance about whether the financial statements as a whole are freè from m81erial mis8latement, whether due to fraud or error, and to issue an audilorfs report that includ8s our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI wlll always detect malorlal misst81emenl when it exists. Mi5Statements can arfse from fraud or error and are considered material if. individually or in the aggregate, they could reasonably be expecled to influence the économic decisions of US8TS taken on Ihg b8sis of these financial stalements. Irregularlties, includlng fraud, are inslan¢8s of non-compllance wlth laws and gulatIOns. We design procedures in line with our responsibilities, outlined above, lo delect material misstalemenls in respect of irregularities, including fraud. The specific procedures for this engagement and the extent lo which th68e are capable of detecting irregularities, including fraud is detailed below: In identifying and assessing risks of ma18ri81 misstatement in r88pect of irregularit18s. Including fraud and non-compllance with laws and regulations, we considéred the followSng'. the nature of the industry and s8Ctor, control 8nvlronm6nt and charitable company's perfornance,. results of our enquiries of management about their own ld8nllflcallon and assessmént of thè risks of irregularities., any matters we identlfied having obl8ined and r9viewed the charitable company's documentation of thelr pollcles and procedure$ relating to.. identifying, evaluating and complylng wSlh laws and regulations and whether they were aware of any instances of non-compli8n¢e', d&taeting and raspondlng lo the rSsks of Ir8ud and whether they have knowledge of any a¢lual, suspected or allèged fraud.. the Internal controls establlshed to mStSgale rlsks of fraud or non-compllance wllh18ws and regulations; the matters discussed among the audit engagement team and involvlng relevant Sntemal speclalists. including penslons regarding how and where fraud might occur In the flnancial statements and any potenllal indScalors of fraud. As a result of these procedures, we coftsldered the opportunltles and Incentlves th8t m8y exlst wllhln the organisalion for fraud and identified the greatest potential for fraud to be in relation lo revenue recognition and management override which, in common with all audits under ISAS (UKI, we are required lo perform speclflc procedures to respond to this risk. We also obtained an understanding of the legal and regulatory framework that the charitable company operates In, focusing on provisions of those laws and regulations that had a direct effect on the determination of material 8mounls and dlsclosures In the financlal stalements. The key18ws and regulations wa considered in this context Included the UK Companies Act, Charities Act, pensions leglslation 8nd tax legislation. As a rèsult of performing the above, in response lo the risks identified, we did not identify any key audit matters related to the potential risk of fraud or non-compliance with laws and r8gulations, In addition to the above, our procedures lo respond to risks identified included the following.. • roviewing the financial statement disclosures and testing lo supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the finan¢ial slat8ments', enquiring of management concerning actual and potenllal litigallon and claims.. performing analytical procedures lo idenlify any unusual or unexpected relationshlps that may Indicate risks of material misstatement due to fraud; • reading minutes of meetings of those charged with governance, reviewing correspondence with HMRC. and in addressing the rSsk of fraud through management override of controls, testing the appropriateness of Journal entries and other adjustments., assessing whether the judgements made in making accounting eslimales are indicative of a potential bias-, and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. Page 12
Independent Audltors. Report to the Trustees of Howgill Famlly Centre continued We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-complianc8 wlth laws and ragulalions throughout the audit. A further description of our responsibilities for the audit of the financial statements is local8d on thé Financial Reporting Council's website at.. www.frc.org.uklauditorsresponsibilities. This descriptlon forms part of our auditor's report. Use of our raport This report is made solely lo the charitable company's members. as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audlt work has been undertaken so that we might 51ate lo the charitable company's members those matters w8 are required to stst8 to them in an auditor's report and for no other purpos&. To the fullest extent pemiitted by law, we do not accept or assume responsibility lo anyone other than the charitable company and the charitable company's members as a body, for our audlt work, for this report, or for the opinions w8 have formed. Joanne Thomlinson jsenior Statutory Auditor) For and on behalf of Dodd & Co Limited, Slalutory Auditor FIFTEEN Rosehlll Montgomery Way Rosehill Estate CARLISLE CA12RW 17 November 2025 Dodd & Co Audlt Llmsted Is ellglble to act as an audltor In terms of Sectlon 1212 of the Companies Act 2006 Page 13
Howgill Family Centre statement of Flnanclal Actlvltles (Includlng Income and Expenditure Account) for th8 Year Ended 31 March 2025 Unrestricted Restricted Total Funds Total Funds Funds Funds 2025 2024 Note Income and endowments from: Donatlons and lègacies Other trading aclivilles Investments Charitabla actlvities Total Incom8 and 8ndowm8nts 99,360 15,745 6,042 715,322 836,469 232,155 331,515 15,745 6,042 748.106 1,101,408 411,267 14,506 4,182 502.929 932.884 32,784 264,939 Expendlture on: Charitable activitiès Total expenditure 749,525 749,525 241,916 241.916 991,441 991,441 949,553 949,553 Net incomellgxpendlturel before transfers 86,944 23,023 109,967 116,6891 Tran8f8rs Transfers betrleen funds 1,593 {1,5931 Nel movements In funds 88,537 21.430 109,967 116,669) R•¢on¢lllatlon of fundg Tot81 funds brought forward Tot81 funds carried forward 403,104 491,641 96,420 117,850 499,524 609,491 516,193 499,524 All of the Charlty's activities derive from conlinulng operations durlng the above penods. The noles on pages 17 to 30 form an Integral part of these financial statements. Page 14
Howglll Famlly Centre Company registration number: 02045632 Balance Sheet as at 31 March 2025 2025 2024 Note Fixed assets Intangible assets Tangible assets 11 12 5,287 231,311 236,598 235,003 235.003 Curranl assgtg Debtors Cash at bank and in hand 13 26,712 429,657 458,369 26,040 314,639 340,679 Credltors: Amoun18 falllng duo wlthln one year 14 {83,476) {76,1581 N•t curr•nt ay590ts 372,893 264,521 Nèl assets 609,491 499,524 Tho funds of the charlty: Restrlcted funds 117,850 96,420 Unroslrlcted funds Unrestricted Income funds 491,641 403,104 Total charity funds Thes6 accounts hav6 b88n prepared in accordance wlth Ihe provisions applicable to companl6s subject lo the small companies regimg. 609,491 499,524 Approved by the Board on 17 Novamber 2025 and signed on its behalf by.. 8 Holden Trustee The notes on pages 17 to 30 form an integral part of these financial ststements. Page 15
Howglll Family Centre Cash Flow Statement for the Year Ended 31 March 2025 2025 2024 Net cash provlded by (used by) operatin9 activities Net incomel(expenditurel for the period Depreciation charges Loss on the sale of fixed assets Ilnoreaselldecrease in debtors Increase in creditors 109,967 13,648 1,232 1672) 7,318 131,493 (16,669) 13,257 1,411 51,077 12,716 61,792 Net cash provlded by {used In) Snvestlng actlvltlos Purchase of property. plant and equipment {16,475) {16,475} (85,104) (85,104) Increa881(d8croa8e) In ca8h 115.018 (23,312) Thè not8s on pages 17 to 30 form an integral part of these financial statements. Page 16
Howgill Famlly Centre Notes to the Flnancial Statements for the Year Ended 31 March 2025 Accounting policies Summary of slgnlllcant accountlng pollcles and koy accountlng estlmates The principal accounting policies applied in the preparation of these financial statements are sel out below. These policies hava been consistently applied to all the years presented. unle88 Othe188 Stated. Statement of compliancè The financial statements have been prepared in accordan¢e with Accounting and Reporting by Charities.. Statement of Recornmended Practi applicable lo charities preparing thelr accounts in accordanog with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effective 1 January 20191- (Charlties SORP IFRS 10211, the Flnancial Reporting Standard applicable in the UK and Republlc of reland IFRS 102) and the Companies Act 2006. Basls of preparatlon The charitable company meets the definition of a public benefit entity under FRS 102. Assets and liabilities a initially recognised al hislorical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Golng concern Thes8 financS8l statem8nts have b88n preparèd on a going concern basis. Th8 trus1885 ass8ss whether the use of going concern Is appropriate l.e. whether ther8 are any materlal uncertainties r&lat6d to 8V8nls or conditions that may cast significant doubl on the ability of the Charity to continue as a going concern. The trustees make this assessment in re8P8cI of a pèriod of on8 year from thè date of approval of the financial slalemenls. Fund accounting pollcy Unrestricted InMe funds are general funds that are available for use al the trustees. discretlon In furtherancé of tha oble¢live$ of the ¢hgrily. Restricted income funds are those donated for use In a partlcular araa or for sp6cific purposès, tha use of which Is restrlcted to that area or purpose. Further dèlalls of èach fvnd are disclosed in note 19. Page 17
Howgill Family Centre Notes to the Flnanclal Statements for the Year Ended 31 March 2025 continued Income and endowments Donations are recognlsed when lh8 CharSty has b8en notified in writing of both the amount and settlement date. In the event that a donation is subject lo conditions that requiro a levol of performance by the Charity before the Charlly is entitled lo th& funds, the income is deferred and not recognised until either those conditions are fvlly met. or the fulfilmenl of those conditions is wholly within the control of the Charity and it is probab18 tha* these conditions will be fulfilled in the reporting period, Legacy glfts are racognised on a case by case basis following the grant of probate when the adminislorlexecutor for the estste has communlcated In wrltlng both the amount and settlement dale. In th8 event that the gift is in the fomi of an asset othér than cash or a financial asset tradèd on 8 recognised stock exchange, recognition is subject to the value of the gift belng rellably measured with a degree of reasonable accuracy and the lille lo the asset having been transferred lo the Charity. Income from Government and other grants, whether 'capltal' grants or'rev8nue' grants, is recognised when the charity has enllllement to the funds, any perfomiance condillons attached to the grants havè been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. D8f8rred Income r&presents amounts received for futur8 perlods and Is rèleased to incoming resources in lh6 period for which, il has been received. Such incom9 is only deferd when.. The donor speclfles that the grant or donatlon must only be used In future accounllng periods,. or The donor has Imposed conditions whlch musl be met before the charSty has uncond5tional enlltlement. ncome derlved from events is recognised as earned {th8t 18. as the related goods or services are provided). Investment Income Is recognlsed on a receivable basis. Income from charitable activities includes income recogni5ed a8 earned (88 the rel8led goods or servlces are provided) under contr8cI or where entitlemènt to grant funding is subject to 5pecifi¢ performance conditions. Grant income included in this category provides funding to support programme activities and is recognised wher8 ther8 1$ 8ntitlemenl, probabllity of receipt and tha amount can be m8a8ured with sufficient raliability. Expendlture Llabili1Ses are recognlsed as soon as there Is a legal or conslructlve obllgatlon commlltlng the chadty to tha expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to th8 category. Charitabl8 expendllure comprises those costs incurred by thè charity in the delivery of ils activities and services for its beneficiaries. It includes both costs that can bè allocated directly to such activlties and those costs of an indirect nature necessary lo support them. Support ¢o$ts Support costs include central functions and have been allocated to a¢tSvlly cost categorles on a basls consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Taxatlon The Charity is considered to pas$ Ihe tests set out In Paragraph 1 Schedule 6 of Ihe FSnan¢e Ad 2010 and therefore it meets the definition of a charitable company for UK corporation lax 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 ChargeabSe Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Page 18
Howglll Famlly Cèntrè Notes to the Flnanclal Statements for the Year Ended 31 March 2025 Gontinued Flxod agsets Indivldual fixed assets costing £500 or more are initially recorded al cost. Arnortlsation Amortisalion is provided on intangible fixed assets so as to write off the cost, les5 any estimated residual value, over their expected useful economlc life as follows.. Website costs 3 years straight line basis Dapreclatlon Depreclation Is provided on tangible fixed assets so as lo wrSle off the Gost or valuatlon, less any estimated residual value, over their exp8cl8d useful economic life as follows: Freehold land and bulldings Short leasehold land and buildings Motor vehicles Flxtures, fittings and equlpm6nt Slraighl line over fifty years Straight line over the life of thè leas8 20 /0 straight line 4Vo - 50Vo Straight line Trado Debtor8 Trade debtors 8re amounts due from customers for merchandlse Sold or servlces p8rformed in the ordinary course of business. Trade debtors are recognised init1811y 81 the transaction price. They ar8 subsequently measured al amortised cost using the effective interest method, less provision for impairment. A provislon for the impairm8nt of trade debtors is established when there is objecllve 8vSdence that the Charity will not be 8bl8 to coll6ct all amounts due according to the original temis of the receivables. Cash and Cash Equlvalent8 Cash and cash equlvalents comprlse cash on hand and ¢811 deposits, and olher short-lenn highly liquid Investments that are readlly convertible to a known amount of cash and arè subject lo an insignificant risk of change in value. Llabillties Trade creditors are obligations to pay for goods or services that hav8 been acqulred in tha ordinary course of business from suppliers. Accounts payabl8 are classified as current liabilili9s if th8 Charity does not have an unconditional rght, al the end of the reporting period, to defer settlement of lh6 creditor for al least elve months after the reporting date. If therè is an unconditional right to defer settlement for at least tmelve months after the reporting date, they ar8 pres&nt8d as non-current liabilities. Trade creditors are recognised 5nitially al the transaction price and subsequently measured at amortised cost using Ihe effeclive interest method. Operatlng leases Leases in which substantially all the risks and rewards of ownershlp are retained by the lessor are classifted 8s operating leases. Rentals payable under operating leases are charged in the Statement of Financial Activities on a straight line basis over the lease term. Penslons The charity operates a defined contrÉbution pension scheme. Contribution8 are charged in the stalemant of financial activities as they b8come payable in accordance with the rules of the scheme. Page 19
Howgill Family Centre Notes to the Flnancial Statements for the Year Ended 31 March 2025 . continued Flnancial instruments Financial assets and financial liabilities are r8cogni5ed when the charity becomes a party lo Iha conlractual prov15ions of Ihe inslrumgnl. Financial 112billties and aquily 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 ils liabilities. All financial assets and liabilities are initially measured at transaction price (including transactlon costs}, except for those financial assets classified as at fair value through profil or loss, which are Initially measured at fair value Iwhlch Is normally the transactlon prlce excludlng transacllon costs), unless the arrangement constilulès a financlng transaction. If an arrangement constitutes a financlng transaction, the financial asset or financial liability is measured al the present value of the fulure payments discounted al a market rate of Interest for a slmllar debt inslrumenl. Flnanclal assets and liabilities are only offset In th8 St8tement of financial posilion when. and only when Ihere exists a legally enforce8ble right lo set off the recognised amounts and the Charity intends either lo settle on a net basis, or to realise the asset and s8llle the liability simultaneously. Financial assets are derecognised when and only when al the contractual rights to the cash flows from the financial ass81 expire or are settled, bl the Charity transfers to another party substantially all of the risks and rewards of ownership of th8 financial asset, or Gl the Charity, despite having re18ined some, bul not all, slgnificanl risks and rewards of ownershlp, h8s Iransf8rred conlrol of the asset to another party. Financial Ilabilities ar8 der8cognls8d only when the obllgatlon speclfled In the conlrad 18 dlscharged, cancelled or 8xpir85. Prlor per5od restatement Adjustments have been made to the comparatlve figures to adlusl the dls¢losure of Incom9 between donalions, other Irading activities and charilable activities to beltar reflect Ihe nature of the aclivi118s. Page 20
Howglll Famlly Centre Notes to the Flnanclal Statements for the Year Ended 31 March 2025 Gontinuad Donatlons and lègaclés Unrestricted Restrlcted Total Funds Total Funds Funds Funds 2025 2024 Donatlons and legacles Appeals and donations g,157 9,157 7,717 Grants F Scott Trust Cumbria Community Foundation The Phyliss Harnèy Trust Sellafield Limited Well Whitehaven National Lottery Souter Charitabl8 South Copeland GDF Communlty Partn8r8hip Cumberland Council Copeland Community Foundation Millom Council Garfield Watson S¢hreieT Foundatlon 29th May 1961 NatSonal Lottery Hadfield Trust CRH Charitable Trust Co-op Food Group NHS NE & North Cumbria Asda Roberta and C8rmella Pignateli Fund Grants- other agencies 20,000 33,393 20,000 53,643 25,000 40,489 37,800 92.127 16,000 152,119 4,263 23,176 5,000 54,722 552 15,571 720 20,250 25,000 40,489 22,418 22,416 47,279 4,309 36,769 47.279 11,689 36,769 7,380 10,000 2,000 10.000 2.000 6,000 20,273 5,000 10,000 500 5,000 800 2,500 3,000 322,358 6,000 20,273 5,000 10,000 500 5,000 800 2,500 3,000 90,203 1,500 403,550 232,155 99,360 232,155 331,515 411,267 Of th8 donations and lègacies income in 2024, £8,367 related to unrestricted funds and £402,900 related to reslrlcted funds. Page 21
Howgill Family Centre Notes to the Financial Statements for the Year Ended 31 March 2025 . continu8d Olher trading actlvltles Unrestrlcled Rostrlctod Total Funds Total Funds Funds Funds 2025 2024 Fundraisin9 Use of facilities Other income 817 3,118 11,810 15,745 817 3,118 11,810 15,745 2,316 1,320 10,870 14,506 Of the other trading aclivites income in 2024, £12.190 related to unrestricted fund5 and £2,316 related to restricted funds. Investments Unr8strlctsd Restrlcted Total Funds Total Funds Funds Funds 2025 2024 Interest on cash deposits 6,042 6,042 4,182 All of the investment income in 2024 related to unrestricted funds. Charltable actlvltles Unrastrlcled Restrlcted Total Fund8 Total Funds Funds Funds 2025 2024 Cumbria County Councll Cumberland Council Nursery fee income 150 557,724 157,448 715,322 150 590,508 157,448 748,106 137,120 168,075 197,734 502,929 32,784 32,784 Of the income from charitable activities in 2024 £137,120 related to reslricled funds and £365,809 re18téd to unrestri¢led funds. Page 22
Howgill Family Centre Notes to the Flnancial Statements for the Year Ended 31 March 2025 . continu8d Expenditure Charitable activities Total 2025 Total 2024 Dlr&¢t ¢0sts Employment costs Rent Insurance Repairs and maintenance Premises costs Communication and information technology Printing, postage and stationery Other direct costs 744,649 {11.3331 6,116 5,787 73,215 25,848 4,760 62,204 911,246 744,649 111,333) 6,116 5,787 73,215 25,848 4,760 62,204 911,246 690,800 17,000 6,360 8.463 84,722 28,768 2,023 64.637 900,773 Support costs Chadlable donation8 Sundry expenses Transport costs Marketing and PR Accounlancy and book keeping fees The audit of the charity's annual accounts Independent examiner's fee Legal and proféssional fees Bank ch8rges Amortisation Depreciation {ProfitlAoss on sale of tangible fSxed assets held for charity's own use 3,000 5,123 2,066 1,095 14,742 21,954 3,000 5,123 2,066 1,095 14,742 21,954 1,693 3,438 2.626 5,900 7,688 1,500 9,765 1,502 16,167 1,168 113 13,535 18,167 1,168 113 13,535 1,232 80,195 13,257 1,411 48,780 1,232 80,196 991,441 991,441 949,553 Of the expendituré in 2024, £433,438 relaled lo unrestricted funds and £516,115 rolaled lo restricted fund5. Governance co$t$ 2025 2024 Accountancy and book keeping fees Auditors remuneratlon current year Auditors remvneralion prior years Independent examinevs fee Legal and professional fees 14,742 14,400 7,554 5,900 7.688 1,500 9,765 24.853 16,167 52,863 Pag8 23
Howgill Famlly Cenlre Notes to the Financial Statements for the Year Ended 31 March 2025 continued Trustses. remuneration and expenses During the year, no Trustees received any remuneration or olher benefits {2024 - £nill. During the year ended 31 March 2025, no Trustee was reimbursed {2024 - £290 to l Trustee) for exp6ns6s incurred. Nèt incomel(expèndlture> Net Incom&l(expenditurel Is stated after chaTglngllcrèdlting)'. 2025 2024 Auditors. r8muneratlon - audll Services Loss on disp08al of tangible flxed ass81s Depreciallon of tangSble fixed assets Amortlsallon 21,954 7,688 1,232 1,411 13,535 113 13,257 10 Employoe$' remuneratlon The monthly average number of persons {includlng senior managemenll gmployed by the charlty durlng the year was as follows.. 2025 2024 Charitable activill88 39 37 The aggr6gate payroll costs of Ihese persons were as follows.. 2025 2024 Wagès and salaries Social security Other pension costs Redundancy costs 683,115 40,159 21,375 614,743 30,762 16,771 28,524 690,800 744,649 No employee received emoluments of more than £60,000 during the year. The key management personnel compnses all persons that have 8ulhority and responsibility for planning, directing and controlling the activities of the charity. The total employee benefits including employ6r pension contributions of the key management personnel were £53,412 (2024 - £35,969). Page 24
Howgill Famlly Centre Notes to the Financial Statements for the Year Ended 31 March 2025 ¢ontlnued 11 Intangiblo fix8d assets Wèbsltè costs Cost Additions 5,400 Amortlsallon Charge for the year 113 Net book value As a131 March 2025 5,287 12 Tanglb10 flxod a88et8 Short leasehold land and bulldlng8 Flxturès, flttlngs and equlpment Freehold land and bulldlngs Motor vehl¢les Total Cost As at 1 April 2024 Addllions Assèt rèclassification As al 31 M8r¢h 2025 299,460 40,090 3,175 117,171 11,075 459,898 11,075 (15,889) 115,8891 299,460 40,090 3,175 112,357 455,082 Dopreclatlon As at 1 April 2024 Eliminated on disposals Charge for the year As at 31 March 2025 82,798 34,379 3,175 104.541 224,893 {14,657) (14,6571 6,575 1.716 5,244 13,535 89,373 36,095 3,175 95,128 223.771 Net book value As at 31 March 2025 As at 31 March 2024 210,087 3,995 17,229 231,311 216,662 5,711 12,630 235,D03 Page 25
Howgill Family Centre Notes to the Flnanclal Statements for the Year Ended 31 March 2025 . con¢inu8d 13 Debtors 2025 2024 Olttar dèbtors Prepayments and accrued income 12,058 14.654 26,712 14,738 11,302 26,040 14 Creditors: Amounts falllng due wlthln one ar 2025 2024 TTrd8 credllors Taxation and social security Other ¢redltors Accruals and defèrréd income 10,610 6,927 41,208 24.731 83,476 7,268 41,430 27,460 76,158 Creditors amounts f811ing duè within one yaar includes def&rr8d income.. 2025 2024 AS at l April 2024 Amount released to incoming resources As at 31 March 2025 20,650 (20,650) 15 Members. Ilablllty The charity is a private company limited by guarantee and consequently does not have share capital. Ea¢h of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. 16 Operatlng leaso commltmonts As a131 March 2025 Ihe charlty had total future minlmum lease payments under non.cancell8ble operallng 18ases as follows.. Land and 8ullding8 Other 2025 2024 2025 2024 Within onè y6ar Within two and years 17,600 6,514 2,171 8.685 4,342 8,685 13.027 17,600 Page 26
Howglll Family Centre Notes to the Flnancial Statement8 for the Year Ended 31 March 2025 . confinued 17 Penslon scheme Defined ¢ontrlbutlon ponslon schome The charity operates a deflned contribution pension scheme. The pension cost charge for the perlod repr&sents contributions payabl8 by the charity to the schem8 and amounted to £21,37512024 - £16,771). Th8r8 were no outstanding or prepaid contributions at alther the beglnnlng or end of the financial year. 18 Related partles Controlllng ontity The charity is controlled by the trustee5 who are all directors of the company. Page 27
Howgill Famlly Centre Notes to the Financial Statements for the Year Ended 31 March 2025 . ¢onlinu8d 19 Analysls of funds At 1 Aprll 2024 Incoming resources Resources expended At 31 March 2025 Transfers General Fundg General funds Bedrock funding 403,104 816,219 20,250 836.469 1729.2751 {20,2501 1749,5251 1,593 491,641 403.104 1,593 491,641 Re8trlct8d Fund5 Early Years settings Good Enough Start Time to be mg West Cumbria Baby Bank (prev Baby Basics) EYS Speech and Language EYS Parental Engagement 43,302 72,279 98,549 {10.5181 181,9501 (64.3051 32,784 15,408 39,724 26,672 5,480 (1,593) 17,039 32,876 (24.516) 25,399 17,933 (15,2721 2,661 47,229 96,420 {45,3551 (241,9161 1,874 117,850 264.939 {1,593) 499,524 1,101,408 (991,4411 609,491 Bedrock fvnding - unique programme funded through Sellafield and administered via Cumbria Community Foundation which helps a small number of Third Sector organisation5 in Wesl Cumbria to plan for sustainability, development and growth, and is intended lo deliver long-term benefit lo the organisations involvéd. Early Years Settings- funding for the provision of nursery Servi8. Good Enough Start - funding restricted to 8upporl parents in creating B Secure psrent-infant relalion8hip, Funders SLSPPOrting this project include Cumbria Community Foundation, Copeland Community Fund, Sellafield Ltd and Francis C Scott Charitable Trust. Tlme to be me - restrclled lo fund childrens wellbeing, provlding a safe and secure environment in which childran are abl& lo share and explore emotions, thoughts, and feellngs through the therapeutic acllvities. Baby Basics - funding to support new mothers and families who are struggling to meet the flnencial and pr8clical burden of It)oking after a new baby. EYS Speech and Language - restricted10 5UPPOrt speech and language Sel¢eS for early years children. EYS Parental Engagement- restricted lo support parental engagement projects for èarly years children. 20 Transfor$ A transfer of £1,593 made from restri¢ted fund8 to unrestricted general funds represents restricted funds received to purchase fixed assets. Oncè the asset5 were purchased Ihe original restriction on the funds were met, the funds have therefore baen transf8rr6d to unrestricted in line with th6 SORP. Page 28
Howglll Famlly Centre Notes to the Flnanclal Statements for the Year Ended 31 March 2025 . continu Prior period At 1 Aprll 2024 Incomlng resources Resources ¢xp6nded Transfers At 31 Mareh 2024 General Fund8 General funds Bedrock funding 251,420 43.905 295,325 390,548 1389,5331 (43,9051 1433,4381 150,669 403.104 390,548 150.669 403,104 Restrlctsd Funds Sure Start funds E8rly Years settings Phunky Foods Good Enough St8rt Tlma lo bè mè Family Finance 88by Basics EYS Speech andEYS Spee¢h and Language EYS P8renl81 Engagement Kells CenlreKells Centre Development Tangible fixed assets 82,851 30,843 1,800 182,8511 (1,050) 295,143 1324,936) 11,800} 178,129) 114,583) (20.1141 (16,933) (53,6591 {5,3411 16201 104,801 20,063 16.000 33.972 26,672 5,480 4.114 17,039 53,659 5,341 47,229 47,229 21,028 25,128 145,536} 121,2321 1150,6691 21,232 220,868 542,336 1516,115} 96,420 516,193 932,884 1949,553) 499,524 Page 29
Howgill Family Centre Notes to the Flnancial Statements for the Year Ended 31 March 2025 . continued 21 Net assets by fund Unrestrlcted Funds Restrlcted Funds Total Funds 2025 Total FLtnds 2024 Intangible assets Tangible assets Current assets Creditors.. Amounts falllng due withln one year Net assets 5,287 231,311 338,519 5,287 231.311 456,369 235.003 340,679 117,850 (83,4761 491.641 183,476) 609,491 176,158) 499,524 117,850 Prlor perlod Unrostrlcted Funds Rastrlcted Funds Total Funds 2024 Total Funds 2023 Tangib18 assets Current ass8ts Creditors., Amounts falllng due within one year Net assets 235,003 244,259 {76,158) 403,104 235,003 340,679 {76.1 $81 499.524 164,567 415,068 163,442} 516,193 96,420 96,420 22 Agency arrangem8nt8 During th@ year, the charily acl8d as an agent In th8 coll&clion and distribution of funds on behalf of Purely Nutrilion Ltd. The tota1 amount collect8d was £112,37912024 - £112,379) and Ihe tot81 distributed as an agent was £102,87512024 - £60,079). The charlly recelved a fee of £10,87012024- £10,870} for provld5ng this service, which is Included in the income from other trading aclivitl8s. An amount of £40,06412024 £41,430) is included in other creditors relating to undistributed funds, During the year, the charity acted as an agent in the collection and distribution of funds on behalf of Cumbria Community Foundation. The total amount collected was £37,060 and the total distributed as an agent was £37,060. The charity received a fee of £940 for providing this setvice, which is included in the income from other tr8ding activrties. Page 30