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.
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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.
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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, C￿opted 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.
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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 f￿lUre
newborn babies.
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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 $eTvlce users arg encouraged lo become volunteers, sponsors,
trustees and patrons.
The safeguarding of all children is a priority concern and all staff and volunteers, including Trustees, are regularly
trained in safeguarding. Staff and volunteers have a clear pathway for reporting concerns as soon as they arSse.
Safer Recruitment practices are rigorously deployed, including obt8inlng enhanced DSsclosure and BarAng
Service IDBSI checks (renewed every three years) on Trustees, employees and volunteers. Trainlng Is recorded
and monitored to ensure that employees, qualifications, especially in safeguarding and first aid, are kept
p-to-datg. There are De5ignat8d Safeguarding Leads and Deputy Designated Safeguardlng Leads to dTlve
continuous improvement.
Trustees hav& regard lo the Charity Commlssion's guSdance on publlc beneflt when revlewlng Howgill's aims and
obleclives and in plannlng future activities. Howglll fulfils its public benefil oblecllves through its support lo
hildren and families with parllcular emphasis on the vulnerable and disadvantaged.
ACHIEVEMENTS
Howgill continues to develop se¢vlces through grants and fee8. Referrals were received from a wide range of
agencies, the majority from midwives, heallh visitors and primary schools. The level of self-referrals and positive
feedback from p9￿nts and carers show$ 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.
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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 Se￿iCe$ 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
se￿ice$.
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
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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 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
alternat￿ve 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 Obl￿tiveS 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 Othe￿188 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 In￿Me 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 defer￿d 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 r￿ght, 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 Servi￿8.
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 Se￿l¢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