Cumbria Family Support Ltd
IA company limited by guarantee)
Cumbria Family
Support
Eirence for cbiidie
Annual Report and Financial Statements
31 March 2024
Company registration number: 04151545
Charity registration number: 1085861

Cumbria Family Support Ltd
Contents
Reference and administrative details
Trustees, report
Trustees, responsibilities in rèlation to the financial statements
Independent examiners report
Statement of financial ath'vites
Balance sheet
10
Notes to the financial statements
11

Cumbria Family Support Ltd
Reference and Administrative Details
Charity name
Cumbria Famity Support Ltd
Charity registration number
1085861
Company rngistration number
04151545
Principal office
Theoffi
Mardale ROJJ
PENRITH
CA119EH
Registered office
The Office
Mardale Road
PENRITH
CA11 9EH
Trustees
C Renouf, Chair
D A Metcalf
K Morland
P Harrington. Treasurer
A Buckley
Drv Young
ADSH
(Resigned 18 October 20231
Revd M Edw8rds
S Walker
W Mcculloch
S S L Mccabe
(Resigned 12 October 2023)
Chlef executlve officers
D Royston
(Resigned 31 De￿rnber 2023)
(Appointèd 1 January 2024)
L P Buckle
Secretaries
D Royston
(Resigned 31 December2023)
L P Buckle (Appointed 1 January 20241
Accountant
Stuart 08ke Limited
Suite 8
Curnbria House
Gitwilly Road
Gilwilty Industrial Estate
PENRITH
CA119FF
Page 1

Cumbria Family Support Ltd
Trustees. Reportfor the Year Ended 31 March 2024
The Trustees present their report and financial ststements for the year ended 31 March 2024.
Th8 financial ststements have been prepared in accordance with the accounting policies s8t out in notes lo the
accounts and comply with the Charity's governing document, the Charities Act 2011 and accounting and reporting
by charities. Statement of recommended practice applicable to charitES preparing their accounts in accordance
with the financial reporting standards applicable in the UK and Republic of Ireland IFRS1021 leffectN81 st January
20211.
Structuro. Governance and Management
Structure
The organisalion is a company limited by guarantee and registered as a Charity by th8 Charty Commission.
Governan
The organisation is ovetsè8n by a Management Board which con515ts of the Trustees (who ar8 also
company dir&clors} and staff representatives. Only the Trustees can vote at Manag8ment Board meetings
with Ihe remaining m8mbers acting in an advisory capacity.
The M8n8gement Board meets every eight wèèks with decisions taken collectively although they do not hav8
to b8 unanimous.
The Chair of Truste8s has delegated power to work wrth the Chièf Executive Offi￿r bèfv4&8n Board Meetings
when time Constraints require decisions to be taken. Whenever possible this will be done in conjunction with
the Vice Chair and of Treasurer. All d8cision$ tsken in this manner are ratified al thg next Board Maaling.
There shall be a minimum of three Trustees but no maximum. At each AGM a third of Twstees ar8
required to retire by rolalion.
The Chief Executive Officer is also the Company Secrelary.
Mana
The Chief ExecutSve Officer is in ope.rats'onal control over all the ackn'vits'es of the Charity this includes dealing
with all fijndraising and grant applicaknons and monrtonng.
Support is provided by the Business Manager who deals with administration, training and finan￿S as wèll as
8 Team Leader who manages operab.onal staff and has oversight of all cas8work and activities.
Assistance is provided to the management by the Chgir and other Trustees on specific areas of experts'se such
gs voluntèèr training, finance, media relations. recruitrnent. policies and contract m88tsngs.
Risk Ass&ssme
It is important to remain proactive with fundraising in order to mitigate the risks of highly competitive grant
making processes. The Charity has in place a 3 year funding plan and an up to date, diverse pipeline of
polentsal funding opporbJnities for 2024-2027.
The Charity employs a part lime Volunteer Coordinator who leads the volunteer recruitrnent and is responsible
for delivering the CFS, volunteer strategy. This appointment has increased our recruilrnent especially with
skilled volunteers across the area in which CFS operates. The Trustees contnue to ensure there is a clear
plan going forward that will have a staffing and system structure that will support our development and growth.
Objoctlvfrs and A¢tÈvities
Ob'ecb'ves
The Charity's objects are".
To reliev8 families in Cumbria with Children who are in oondifr.ons of need, hardship or dislrnss..
Page 2

Cumbria Family Support Ltd
Trustees. Report for the Year Ended 31 March 2024
Activities
In order to meet these objectives, the Chanty undertakes the followng actiwties:
Providing practical and emotional support to families in their own homes through assistance offamily support
workers and volunteers.
Providing a range of accredited parenting support inteNentions. infomed by evidence based programmes
on an individual basis.
Provision of the Eden, Carfisle, Kendal and Alerdale Supported Child Contact Cèntres. Providing a safe
neutral venue for supported contact between children and their non resident parent or grandparent.
We have also provided individual work wtth children to find out from them what it is like to live in their world
and what they would lik& to change. This work has been instrumentsl in inctuding the child's voice in the
way we work with parents in achieving positive outcomes for children.
Keeping all of our work child focused and evidence the outcomes for children and young p80pIe.
Achievements and Perfomiance
During the year the Charity has provided
Contac
Cen
We have run contact sessions fothighty in èach of our four ￿ntre$.
We have received 46 new referrals and supported 41 families across the year to maintain contsct be￿een
non resident parent and child.
Delivered over 600 hours of Contact Centre sessions.
Trained and supported 13 contact centre volunteers.
Communi
Famil Su
ort Service
Supported ov&r 800 chiklran. young ￿0p18 and pa￿nts in over 280 families.
Delivered 3600 hours of famity support servI￿s.
Delivered 80 hours of direct Parenting programmes with familiès.
Trained and supported 35 family support voluntsers.
Pathershi
and Stra
The Chief Officer lg..
Co Chair of CYP Voluntary Sector Reference GroLP.
A member of County strategic Early Help Group.
The Voluntary Sector representative on the Children & Families Partrjership (County) and Chairs the
Eden Locality Group.
The Voluntary Sector representattve on the County Children's Safeguarding Partnèrship ICSCP).
A member ofthe CSCP'S North Safeguarding Review Group.
Chair of Carltsle and Eden Practitioner Forum.
Member of Allerdale. Carlisle and Eden Earty Help and Famity Support Panels.
Actively involved in the rollout of the updated Threshold Guidan￿.
A member of Diocesan Safeguarding knisory ParEI.
A new Chief Executive Offi￿r was apwinted in January 2024 with over 20 years experience in the
County's Charty sector. The appointrnent will focus on strategic development and building key partnerships.
Stsff and Volunteers
We have recruited new Trustees to ensuring the Board has the right Skill set to provide effective g0veman￿.
Continued to recruit and train new volunteers to sustain our datsbase of 40 plus volunteets.
Continued to support staff and volunteers in their development by providing high quality training both
externally and in house.
Provided 4 Social Work placements for Students from the Universtty of Cumbria.
Continued to WO￿ in partnership with Ihe county's Parent Carer Forum "SENDAC" Special Education
Needs Alliance Cumbria. We are the host for SENDAC and have begun to closely work with them to assist
in their continued growth and delNery.
Page 3

Cumbrta Family Support Ltd
Trustees. Report for the Year Ended 31 March 2024
4. Flnanclal Review
Income
The movement during the year can be summarised as follows..
Income 2023
National Lottery Community FUTh
Other grants
SENDAC Finance
Carlisle Youth Zone Partnership
Children in Need
Income 2024
360.254
{75,9451
8,948
21.634
28,365
127,8721
315,384
Funding obtained for the 2023-24 y8ar included grants from Allerdale GOF Cornmunity Partnership, Bai18y
Thornas Charitable Fund, Cumbria Community Foundation, Francis C Scott Trust, Hadfield Trust, Hènry Smith
Charity, Kelly Family Charitable Trust. Muckle INE Community Foundatson). Buckland Trust. Alongside this was
a further year contract with both Cumberland Council and Westrnorfand and Fumess Council ft>r targetèd Tramily
support.
b. Ex
enditura
The movement during the year can be summarised as follows..
Expènditure 2023
Staff costs
SENDAC costs
Group and families, ex￿n5•S
Other expenses
Expenditure 2024
320,792
75.274
12,268
(11,5911
9,232
405,975
Wages and salaries and pension costs havè increased due to the employment of a Team Lead8r and additional
Family Support Workers in the year as part of the strategy to meet demand for Ihe Charity's services and to
mak8 use of the Charities reserves. Employment numbers have remained the same as part time posts have
been replaced by full time posts. Increased SENDAC costs a￿ fully funded as noted above.
c. Reslriclèd Funds
The reslricled fiJnds cover a range of Family Support and Contact Centre delivery across the three districts of
Carlisle. Eden and Allerdale. In addition. funds held on behalf of SENDAC are treated as a restricted reserve.
d. Total Fun
The lolal fvnds have decreased by £78.895.
6. Reserve6
The Charity's policy on reserves is to hold at ￿a$1 three months running costs in free reserves. Free reserves
are calculated using the unrestricted funds and making allowance for any potential closure costs. These
potential closure costs amounted to £33.494 at 31 March 2024 and these fiJnds have been designated as a
contingency fund. Free reserves at 31 March 2024 were £122,851 representing approximately four months,
running costs.
Page 4

Cumbria Famity Support Ltd
Trustees, Report for the Year Ended 31 March 2024
6. Trdining
Staff and volunteers have tsken part in the CSCP andlor Council fiJnded courses ind￿JIng.
Domestic Abuse
Child Exploitation
Neglect
Paediatric Fitst Ak
Signs of Safety
Reduced Parental Conflict
Early Help
Safeguarding (fomal courses, briefing and the annual County Safeguarding Practice week)
Staff members atso attended the Practitioner Forums.
We continue to hold Practice Developmènt meètings to keep up to date with current practice and legislation, and
support these wilh the implementation of our Quality Standards.
staff and volunts8rs have attended trainirvJ in Famity Links Parenting programmès, fvnded by Eden, Carlisle and
Allerdale Local Committees.
We have delivered in house training in relation to improving our support offer to harder to help families, in
lation to learning difficuftiesldisabilities and ADHD.
Staff have also attended other extemal courses for OLrtcome Stsr and NACCC Coordinato¢s refreshèr training.
7. Volunteers
Approximately 30 homè-based support volunteers matched at any one time @2.5 houts x 40 weeks provided the
organisation with 3000 hours of supporL
We have also delivered over 600 hours of Contsct Centre sessions. eath ￿Ing supported by volunteers.
Trustses have attended Board meetings each lasting 2 hours and held every 8 weeks plus supportèd othèr evènts
(AGM, Development Sessions, Recruitment ofstsff et¢). This woukl equate to Trustees provtding the Board with
over 200 hours of expertise and govèmance.
8. Future Events
The Charity is now in a single year contract with the tsvo new Local Authorities in Cumbria with a ftjrther years
extension 8greed until 31 March 2025.
The Charty continuès to see the incre8se in referral rates and the complexities faced by families. Consequently,
CFS will be working with the University of Cumbria to develop a Theory of Change document which define5 need
and our aims to ensure we continue to focus on our strengths and deliver transfomiational impact.
The Charty continues to work in partnership with other organisations, specifitslty developing work and outreach
projects which support the aims of Cumbertand Council and Westrnorfand and Furness Council's Family Hubs.
9. Going Concem
The Charity is in a positive financial position. We have secured suffiuent fvnding to meet its current commitrnents
for this financial year, and meet its reserves policy plus winding up costs. However, we are mindfvl that we need
to continue to secure fijnding to deliver services from 202&2026. Although funding is secured towards some of
this without further successful funding bids we v￿Uld deplete our reserves below the reserves policy.
Vve are acutely aware that the Local Govemment Refom in Cumbria could have some implications for some of
our income, but to dats we have been reassured by the continued contract albeit not split across the new
Local Authorities.
Therefore, these accounts are prepared on the going concem basis.
Page 5

Cumbria Family Support Ltd
Trustees, Report for the Year Ended 31 March 2024
Small Company Provisions
This report has b&en prepared in accordance with the small companies regime under the Companies Act 20C6.
Approvèd by the Board and sHJned on its behalf by:
C Renouf
Trustee
Datè..
Page 6

Cumbria Family Support Ltd
Trustees. Responsibilities in relation to the Financial Statements
The Trustees (who are also Directors of Cumbria Famity Support Ltd for the purposes of company lawl arè
responsible for preparing the Trustees. Annual Report and the financial ststements in accordance with applicable
law and the Financial Reporting Standard 102 _ 'The Financial Reporknng Stsndard applicable in the UK and
Republic of Ireland,.
Company law requires the Trustees to prepare financial statèments for each financial year which give a true and
fair view of the stste of affairs ofthe charitable company and of the incoming resources and application of resour￿5.
including income and expenditure. of the tharitable company for that period. In preparing these financial
statements. the Trustees are required to:
select suitsble accounting poliaes and then appty them corfjistenty;
observe the methc4Ys and principles in the Chartties SORP;
make judgements and estimates that are reasonable and prvd8nt
state whether applicable UK accounting standards have been followed, subject to any matsrial d8partur&s
disclosed and Èxplained in the financial ststsments,. and
prepare the financial ststements on the going concem basis unless it is inappropriate to presume that the
Gharitsble company will continue in business.
The Trustses ar8 responsible for keeping proper accounting records Ihat disdose with reasonab￿ accuraty at any
time the financial position ofthe charitable company and enable them to ensure that the financial ststements comply
with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitablé company
and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 7

Independent Examinerfs Report to the Trustees of
Cumbria Famity Support Ltd
I report on the accounts of the company for the year ended 31 March 2024. which are set out on pages 9 to 23.
Respective responsibilitiès of T￿￿tee5 and examiner
The Trustees (who are also the directors of the company for the purposes of company law) are responsible for the
preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144121
of the Charities Act 2011 as amended by the Charitr'es Act 2022 (the Act) and that an independent examination is
needed.
The Charity's gross income exceeded £250,000 and l am qualified to undertake the 8xamination by being
qualified member of the Institute of Chartefed Accountants in England and Wales.
Having satisfied myself that the Charity is not subject to audit under Part 16 of the Companies Act 2006 and is
èligible for independent examination. it is my responsibility to=
8xamine the accounts under section 145 of the Acl..
follow the procedures laid down in the General Directions given by the Charity Commission undef section
145 {5) Ibl of the Act,. and
stste whether particular matters have come to my attention.
Basi$ of Indopondont examlnerfs rèport
My examination w8s carried out in accordan￿ with the General Direth'ons givèn by the Charity Commission. An
examination includes a r8vi&w of Ihe accounb'ng records kept by the Charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the accounts,
and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not
provide all the evidence that would be rèquired in an audit and consequently no opinion is given as lo whelh8r the
accounts present a 'lruè and fair view, and th8 report is Simited to those matters set out in the statement below.
Indopendent examlnerfs 8tat•mont
In connection with my èxamination, no matter has come to my attention-
which gives me reasonab￿ cause to believe that in any material respect thè requirements..
to keep accounting records in accordance with section 386 of the Companies Act 2006., and
to prepare accounts which aword with the accounting records, comply with Ihe accounb'ng
requirements of section 396 of the Companies Act 2006 and with the methods and principles of the
Stat8m8nt ol Recommended Pracbce.. Accounb'ng and Reporting by Charib'es
have not been met, or
121
to which, in my opinion. attentson should be drawn in order to enable a proper understandirig of the
accounts to be reached.
Suite 8
Cumbria House
Gilwilly Road
Gilwilty Industrial Estate
PENRITH
CA11 9FF
Stuart Oake Limited
CharteredAccountants
..1.9.1.2.01
Date..
Page 8

Cumbria Famity Support Ltd
Statement of Financial Activities (including Income and Expenditure Account) forthe Year
Ended 31 March 2024
Unrestricted Restricted Total Funds Total Funds
Funds
Funds
2024
2023
Note
Income and endowments from:
Donations and legacK?s
Other trading activities
Income from investments
Income from charitabl8 actwtbes
Totsl income and endowments
2.125
8.075
1,228
85.465
96.893
2.393
8,075
1,228
315,384
327.080
11.034
6,160
194
360,254
377,S42
229,919
230.187
Expenditure on:
Fundraising tradlng.. cost of goods sold aTrJ
other costs
Charitsble activits8S
Total expenditu
2,520
165,514
168,034
2.520
403,455
405.975
879
319,913
320.792
237.941
237,941
Net (eX￿nditUre1lincornÈ before transfpr5
Transfers
Transfers betsvèèn funds
(71,141)
(7,754)
(78,8951
56,850
(11,019)
11,019
Net movements in funds
182,1eiy)
3,265
(78.895)
56,850
Reconclllation of funds
Totsl funds broughl forward
Total funds carried forward
238.505
156,345
53.457
56,722
291,962
213.067
235,112
291,962
All of the Charity's activities derive from continuing operations during the above per1￿j9.
The notes on pages 11 to 23 fDrm an integral part of these financial statements.
Page 9

Cumbria Famity Support Ltd
Company registration number: 04151545
Balance Sheet as at 31 March 2024
2024
2023
Note
Fixed assets
Tangible assets
12
2.032
2,710
Current assets
Debtors
Cash at bank and in hand
13
1.350
212,480
213.830
1,129
288,913
290.042
Credltors.. Amounts falllng due withln
one year
14
12.7951
17bNJ)
Not current assets
211,035
289,252
Net assets
213,C67
291,962
The fund8 of the Charlty:
Restricted funds
56.722
53.457
Unrestrlctèd funds
Unrestricted income funds
156,345
238,505
Total Charlty funds
For the financial year ended 31 March 2024. the Charity w85 entilled to exemptson from audit under section 477 of
the Companies Act 2006.
213,C￿7
291,962
The members have not required the Charty to obtsin an audit of its accounts for the year in question in
accordance with section 476 of the Act.
The director5 acknowledge their responsibilities for complying with the requirements of the Acl wilh rgSP8Ct to
accounting records and the preparation of accounts.
These accounts have been prèpared in accordan￿ with the provisions applicable to companies subject to the
small companies regime.
Approved by the Board on 24th September 2024 and signed on its behalf ty.
C Renouf
Trustee
P Harringlon
Trustee
The notes on pages 11 to 23 fom an integral part ofthese financial statements.
Page 10

Cumbria Famity Support Ltd
Notes to the Financial Statements for the Year Ended 31 March 2024
Accounting policies
Summary of signfficant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these finanoal statements are set out below.
These policies have been consistenly applied to all the years presented. unless otheTrvise stated.
ststement of compllance
The financial ststements have been prepared in accordan￿ with Accounting and Reporting by Charities:
Statement of Recommended Practi* applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) leffectwe 1 January
20191- (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in Ihe UK and Republic of
Ireland (FRS 102) and the Companies Act 20r￿.
Basis of Prtrpardtion
The charitable company meets the definition of a public benefit entity under FRS 102. Assets and liabilitiès
are initially recognisèd at historical cost or transaction value unless otherwisa statsd in the relevant accounting
policy notes.
Going eoncern
The Trustees assess whether the use of the going concem basis is appropriate i.e. whether there are any
material uncertainties related to events or condib'ons that may cast significant doubt on the ability of the Charity
to continue as a going concem. The Trustees make this assessment in respect of a period of one year from
the date of approval of the financial statements.
The Charity has sufficient funding for the 202￿25 financial year.
The Trustees have prep8red contirKJency plans if totsl funding requirements are not m8 for the following yèar.
Thereforè these aG¢ounts are prepared on the going concern basis.
Fund a¢¢ountlng policy
Unrestricted income funds ar& general funds that arè available for use at the Trusteès, discretion in
rtheran￿ of Ihe objectives of the Charity.
Reslricted income fvnds are those donated for use in a particular 8rea or for specific purposes. the use of
which is restricted lo that area or purpose.
Designated funds are unrestricted funds set aside at the discretion of the Trustees for spècific purposes.
Further detsiis of each fund are di%ckJsed in note 19.
Page11

Cumbria Family Support Ltd
Notes to the Financtal Statements for the Year Ended 31 March 2024
. continued
Income and endo￿nents
Donations are recognised whèn the Charity has been notified in wril'ng of both the amount and settlement
dale. In the event that a donab'on is subject to conditions that require a level of perfomiance by thè Charity
before the Charity is entitled lo the funds. the income is deferred and not recognised until either those
ondition5 are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and il is
probable that these conditions will be fulfilled in the reporting period.
Legacy gbfts ar6 recognised on a casè by case basis ft>llowing the grant of probats when the
8dminislralorlexecutor for the estate has communicated in wnling both the amount and settlement date. In
the event that the gift is in the form of an asset other than cash or a financial asset traded on a fecognis8d
stock 8xchange, recognition is subject lo the value of thé gift being reliably measured with a degr88 of
reasonable accuracy and the trtle to the asset having been transferfed to the Chanty.
Income from Government and other grants. whethèr 'capital' grants or 'revenL*' grants, is recognised when
the Charity has entit￿ment to the fvnds. any Ferfomance conditions attached to the grants havè been mel,
it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income from investrnents is recognised on a receivable basis.
Income from charitable activities includes income recognised as earned las the related goods or services are
provided) under contrael.
Expondlture
Liabilities are recognised as soon as there is a legal or constructive obligation committing the Charity to th8
expenditure. All expenditure is accounted for on an accruals basis and has been classified under heading5
that aggregate all costs related to the category.
Costs of 98nerating funds are the costs of trading for fundr8k%ing Purposes.
Ch8rit8ble expenditure comprises Ihose costs incurred by the Chgrity in thè delivery of its activitiès and
Services for its beneficiaries. It indudes both costs Ihal can be allocated directly to such activibes and those
Costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources, for example. allocating propetty costs by floor ar&as, or per capita, staff
costs by the time spent and other costs by their usage.
TaXa￿On
The Charity is considered to pass the lests set out in Paragraph 1 Schedule 6 of trte Finance Act 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the
Charity is potentially exempt from taxation in respect of income or capital gains received within categories
covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of Ihe Taxation of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusively lo charitable purposes.
Flxed assets
Individual fixed assets costing £100 or more are initially recorded at o)sL
Depreciation
Depreciation is prowded on langible fixed assets so as to write off the cost or valuation, less any estimated
residual value, over their expected usefvl economic life as follows..
Office equipment
25% on a ￿dUcIng balance basis
Page 12

Cumbria Family Support Ltd
Notes to the Financial Statements forthe Year Ended 31 March 2024
.. Gonfynued
Trade Debtors
Trade debtors are amounts due from customers for merchandise sold or seNic&s perfo￿ed in the ordinary
course of business. Trade debtors a￿ recognised initialty at the transaction price. They are subsequentty
measured at a mortised cost Using the effective interest method, less provision for impairment. A provision
for the impaimient of trade debtors is established when there is objective eviden￿ that the Charity will not be
able to collect all amounts due according to the original tenns of the receivables.
Cash and Cash Equivalents
Cash and cash equivalents comprise cash on hand and call depostts. and other short-tenn highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insigntficant risk of
¢hange in value.
Liabilities
Tr8de creditors are obligations lo pay for goods or service5 that have been acquirèd in the ordinary course of
business from suppliers. Accounts payable are classified as current liabilities if the Chartty does not have an
unconditional right, at the end of the reporting period. to defer settternent of the creditor for at least ￿e1v0
months after the reporting dat8. If there is an un(x)nd￿Onal rtght to defer settlement for at least ￿e1ve months
after the reporting dats. thay are presented as non-current liabiltbes.
Trade creditors are recognised initially at thè transaction Pri￿ and subsequonty measured at a mortised
cost Using the effective intsrest method.
Operatlng leases
Leases in which substantialty all the risks and rewards of ownership are retsined by the lessor are classified
as operating leases. Rentals payable under operating leases are charged in the Statement of Financial
Activities on a straight line basis over the lease tem.
Pensions
The Charity operates a defined contribubon pension scheme. Contributions are charged in the statemenl of
financial aclNilies as they become payable in accordance with the rules of the scheme.
Financial instruments
Financial assets and financial liabilities are recoJnised when the Charity becomes a paty to the contractual
provisions of the instrument. Financial liabilitr'es and equity instruments are classified accordir¥J to the
substance of the contractual arrangements entered into. An equity instrument is any contract that evidences
8 residual interest in the assets of the Charity aftèr deducting all of ts liabilities.
All financial assets and liabilibes are initially measured at transaction price (including transaction costs),
except for those financial assets classifièd as at fair value through profit or loss. which are initially measured
at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement
constitutes a financing transaGlton. If an arrangement conslitutes a financing transaction, the financial asset
or financial liability is measured at the present value of the future payments discounted at 8 market rate of
interest for a similar debt instrument.
Financial assets and liabillknes are onty offset in the statement of financial position when, and only when there
exists a legalty enfor￿able right lo set off the recognised amounts and the Charity intends either to settle Dn
a net basis, or to realise the asset and settle the liability simulianeousty.
Financial assets are derecognised when and onty when a) the contractual rights to the cash flows from the
financial asset expire or are settled. b} the Charity transfers to another paty substsntially all of the risks and
rèwards of ownership of the financial asset, or cl the Chanty. despite having retained some, but not all,
significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged,
Can￿lled or expires.
Page 13

Cumbria Family Support Ltd
Notes to the Financial Statements for the Year Ended 31 March 2024
. continued
Donations and legacles
Unre5tri¢tsd Restricted Total Fund8 Total Funds
Funds
Funds
2024
2023
Donations and legaclos
Donatsons
2.125
2.393
11,034
Of the donations and18gacies income in 2023. £10.887 related to unrestricted funds and £147 related to
restricted funds.
Other tradlng acllvlt188
Unrestrlct•d Restrlctsd Total Funds Total Funds
Funds
Fund5
2024
2023
Fees charged
8,075
8,075
6,160
Of thè other trading activities income in 2023, £6,160 rélatsd to Un￿$triC￿d funds and £nil related to
restricted funds.
Income from Investments
Unrnstrlcted RestrSctsd Total Funds Total Fund8
Funds
Funds
2024
2023
Interest on cash deposits
1,228
1,228
194
Of the donations and legacies income in 2023, £194 related to unrestricted fvnds and £nil related to
restricted funds.
Page 14

Cumbria Family Support Ltd
Notes to the Financial Statements for the Year Ended 31 March 2024
. continued
Incorne from charitsble activities
Unrestricted Restrictsd Total Funds Totsl Funds
Funds
Funds
2024
2023
Cumbria CC Children's Services Contract
Cumbria CC COMF grant
Children In Need Grant
CAFCASS Grant
Other grants
National Lottery Community FurKI
Henry Smith Charity
Francis C Scott
Frieda Scott Trust
SENDAC Financè
Allerdale cost of living project
Carlisle Youth Zone Pathership
Other
67,050
17,950
12.OC(i
7,500
40,409
67,050
17,950
12,000
7,500
47,509
72,000
39,872
7,500
52,493
75,945
45,000
30,000
2,100
19.376
6,241
7.100
30,01)0
20.000
15,000
10,000
45.000
30.000
41,010
41,010
28,365
28.365
19,000
315.384
19,000
229,919
9,727
360,254
85,465
Of the income from charitable activities in 2023. £134,752 relatsd to unrestricted funds and £225,502
relatsd to restricted funds.
Page 15

Cumbrfa Family Support Ltd
Notes to the Financial Statements for the Year Ended 31 March 2024
. continued
Expenditure
Hosting
students
Famlty
Support
Services
Total
2024
Total
2023
Dlrect Costs
Wages and salaries
Staff pensions
SENDAC Project Costs
Staff training
Stsff expenses
Volunteer expensès
Volunteer training
Groups and families expen58S
Cleaning
268,875
11,134
23,353
268.875
11.134
23.353
195,154
9,287
11,085
1.734
12,277
3.056
322
23,506
390
256,811
14.023
3.325
1,075
11,915
14,023
3,325
1,075
11.915
334,991
334.991
Support costs
Employment costs
Rent
Servicè charges
Insurance
Repairs and mainten8nce
Telephone and fax
Office expenses
Computer So￿are and maintenance I￿Sts
Printing, wslage and stationery
Mèmbership fees
Sundry expenses
Travel and subsistenc8
Advertising
Independent examiners fee
Legal and professional fees
Bank charges
Depreciation of office equipment
30.033
7.640
2.732
1,804
30,033
7.640
2,732
1,804
198
3,014
4,050
9,130
2,145
750
30.327
6,500
3,504
1,884
132
4,926
2.972
7.864
1.220
1.167
242
211
378
750
879
122
9J3
63,981
3,014
4.050
9.130
2.145
750
5,025
750
319
5,025
750
2,839
2.520
678
68,464
678
70,984
2,520
2,520
403,455
405,975
320,792
Of th& expendrture in 2023. £93,905 related lo un￿Stricted funds and £226.887 related to restricted funds.
Government gAnts
Income from government grants comprises perfomance related grants made by local authorities to fijnd
home based family supporL
Page 16

Cumbria Family Support Ltd
Notes to the Financial Statements for the Year Ended 31 March 2024
.. continued
Governance costs
2024
2023
Independent examinerfs fee
Legal and professional fees
750
319
1,069
750
442
1,192
TTUStees' remuneration and expenses
Trustees were paid expenses of £nil (2023 - £211) in the year. No remuneration was paid to any Trustse in
the current or previous year.
10 Net (expenditiJre)fincome
Net lexpenditureifin¢ome is ststed after charging..
2024
2023
Depreciation of tangible fixed assets
678
903
11 Employees, remuneration
The monthly average number of persons (inCI￿11r0 senior management) employed by the Charity during the
year was as follows..
2024
No.
2023
Ch8ritsble activitses
14
14
The aggregate payroll costs of these persons were as follow3..
2024
2023
Wages and salaries
Othèr pension costs
298.908
11,134
310,042
225,481
9,287
234,768
No employee received emoluments of more Ihan £60,000 during thè year.
The key management personnel t£Jmprise Ihe Trustees and the Chièf Officer. The total employee benefits
of the key management personnel of the Ch8rity were £40,89112023 - £42.475).
Page 17

Cumbria Famity Support Ltd
Notes to the Financial Statements for the Year Ended 31 March 2024
12 Tangible fixed assèts
Fixturès, flttlng8
and oqulpment
C05t
As at 1 April 2023 and 31 March 2024
49,497
Depreclatlon
As al 1 April 2023
Charge for the year
As at 31 March 2024
46,787
678
47,465
Net book value
As al 31 March 2024
As at 31 March 2023
2.032
2.710
Page 18

Cumbria Famity Support Ltd
Notes to the Financial Statements for the Year Ended 31 March 2024
13 Debtors
2024
2023
Prepayments and accrued ino)me
1,350
1.129
14 CreditoryJ: Amounts falling due within one year
2024
2023
Taxation and social security
other credttors
Accruals and defèrred income
1,972
790
2,795
790
790
15 Members. liablllty
The Charity is a private company limited by guarantee and consequenty does not have share capital. Each
of the members is liable to contribute an amount not excèeding £10 towards the asse15 of the Charty in thg
event of liquidation.
16 Other financial commltrnents
At 31 March 2024 the Charity had ¢ommilments under operating ￿aSeS of £12,518 (2023 - £19,018).
17 Pension scheme
Deftned contrlbutlon pension scheme
The Charty operates a defined contribution pension scheme. The pension ttjst charge for the period
repre58nts contributions payable by the Chartty to the sclwie and amounted to £11,134 (2023 - £9,287).
Contributions totsling £1,972 12023 £nil) payable to the scheme at the end of the period and are
included in creditor5.
Page 19

Cumbria Famlly Support Ltd
Notes to the Financial Statements forthe Year Ended 31 March 2024
. continuad
18 Relatsd partles
Controlling èntlty
The Charity is controlled by the Trustees who are all directors of Ihe company.
Page 20

Cumbria Famity Support Ltd
Notes to the Financial Statements ft)rthe Year Ended 31 March 2024
.. conbnu8d
19 Anatysis of funds
At 1 Aprll
2023
Incoming
resources
Resources
expended
At 31 Nlarch
2024
Trdnsfers
Designated Funds
Contingency FUTr
49.259
115,765)
33,494
Gèneral Funds
Unrestricted income fund
189,246
96.893
1168,034)
4,746
122,851
Restricted Funds
Carlisle & Eden Horne
Based Family Support
Fund
Allerdale Home Based
Family Support Fund
EJen Lontsct Lentre
Fund
Carlisle Contsct Centre
Fund
Kendal Contsct Centre
Fund
Development FUTr
SENDAC Finance
Allerdale Contact
Centre Fund
77,050
(77,050)
4,787
69,127
(72,3Crtl)
1.614
2,500
15,883)
3,383
2,5(NJ
(6,239)
3,739
2,500
35.500
41.010
(6,3971
128,35n
133,378)
3.897
1,022
39,311
8,185
8.337
53.457
18.33n
237.941
230,187
11,019
56.722
291.>S2
327,080
1405,975)
213,CÉ7
The Home Based Family Support Fund represents funding re￿IVed specifically to fund sal8rie5 for staff
engaged in home based family support in Carftsle and Eden council areas (now Cumberfandlwèstrnorland
& Fumess from 1 April 2023}.
The Eden Contact Centre Fund represents funds received from NACCC (National Association of Child
Contact Centresl for the provision of the Penrith Child Contsct Centrè.
The Allerdale Home based famity support fijnd represents fvnds oblained to run the home based fami
support service in the Allerdale council area (now part of Cumberfand Council area from 1 April 2023).
The Carfisle, Atlerdale and Kendal contactcentres are funds receNed to run contact centres in those locations.
SENDAC (Special Educational Needs Aliance Cumbrial Finance represents funds held to support the
SENDAC project
The development fund relates to funds received from various sources for llnprovement of tracilities. technology,
training and volunteer re¢ruilrnenL
Page 21

Cumbria Family Support Ltd
Notes to the Financial Statements for the Year Ended 31 March 2024
. conts'nued
Prior period
At 1 Aprfl
2023
Incomlng
resources
Resources
axponded
Trdnsfers
At 31 March
2024
Deslgnated Fund
Contingency fund
Genèral Fund8
40,939
8,320
49,259
Unreslricled income fund
150,180
151.993
193.9051
19,022
189,246
Restrictod Fund8
Carlisl8 & Eden Home Based
Family Support Fund
Allerdale Home BASED family
Support Fund
Eder) Contact Centre Fund
Carli51e Contact Centre Fund
Kendal Contact Centre Fund
Development Fund
SENDAC Finance
Allerdale Contact Centrè Fund
129.105
1129,1051
3.899
37,702
2,500
2,500
2,500
22.239
19.376
9.727
136,8141
{5,4661
16,8051
5.391
{21,217)
120,1591
(1,3901
4,787
2,966
4,305
3,431
1,022
39,311
8.337
40,094
43,993
225,649
(226,8871
10.702
53,457
235.112
377.642
1320,792)
291,962
20 Transfers
The Contingency fund has been included to reflect the potential liabilities the Chanty has regarding closing
down costs.
Funds have also been allocated to the running of Ihe Eden. Carlisle and Kendal Contact C8ntres.
Page 22

Cumbria Famity Support Ltd
Notes to the Financial Statements for the Year Ended 31 March 2024
. continued
21 Net assets by fund
Unrestricted
Funds
Restricted
Funds
Total Funds
2024
Totsl Fund5
2023
Tangible assets
Current assets
Creditors.. Amounts falling duè
within one year
Net assets
2.032
157,108
2,032
213,830
2,710
290.042
56,722
12,795)
156,345
(2,795)
213,C67
(790)
291,962
56.722
Prior pèriod
Unrestricted
Funds
Restricted
Funds
Total Funds
2023
Total Funds
2022
Tangible assets
Current assets
Creditors.. Amounts falling due
within one year
Net assets
2.710
2,710
290,042
1790)
3,613
232,389
1790}
53,457
(790)
238,505
53,457
291.962
235,212
Page 23