Cumbria Family Support Ltd (A company limited by guarantee) cumbria family support Annual Report and Financial Statements 31 March 2025 Company registration number: 04151545 Charity registration number: 1085861
Cumbria Family Support Ltd Contents Reference and administrative details Trustees, report Trust, responsibilities in relation to the financial ststements Independent examinels report statement of financial actswties 88lansheet 10 Notes to the financial statemerrts 11
Cumbria Famity Support Ltd Reference and Administrative Details Charlty name Cumbria Famity Support Ltd Charity registratlon number 1085861 Company registration number 04151545 Principal offlce The Office Mardale Road PENRITH CA119EH Registsred offlcè The Office Mardale Road PENRITH CA11 9EH Tru$tse8 C Renouf, Chair D A Metcalf K Morland P Harrington. Treasurer Dr V YourKJ ADSHill (Resigned 11 June 21Y241 Revd M Ethatds S Walker {Resigned 16 Ootgber 2024) W Mcculloch AMHall (Appointed 11 February 20251 (Appointed 28 ri1 20251 MRGSmth Tru8tse8 appolntsd afterthe yearend MRGSmrth (Appointed 8 ADril 2025) J Bryant (Appointed 11 June 20251 Chlef exE¢utive officer L P Buckle Se¢tary L P Buckle Accountsnt Siuart Ogke Limited Suite 8 Cumbrta House Gilwilly Road Gilwilly Industrial Estate PENRITH CA11 gFF Page 1
Cumbria Famity Support Ltd Trustees. Report for the Year Ended 31 March 2025 The Trustee5 present their rerKJrt and financial statements for the year ended 31 Mgrch 2025. The financial statements have been prepared in accordance with the accounting policies set out ift notes to the accounts and comply with the Charity's goveming document, the Charities Act 2011 and accounting and reporting by charities. Statement of recommended practice applicable to charites preparing their accounts in accordance with th8 financial reporting stsndards applicable in the UK and Republic of Ireland IFRS1021 leffective1st January 2021). Structure. Govemance and Management Structure The organisation is a company limited by guarantee and registered as a charity by the Charity Commission. Goveman The organisation is overseèn by a Management Board which consists of the Trustses (who are also Company Directors) and stsff representatives. Onty the Trustees can vots at Management Board meetings with the remaining members acting in an advisory capacity, The Management Board meets every eight weeks wth decisions taken Collective although thw do not have to be unanimous. The Chair of Trustees has delegated power to Vrk with the Chief E¥8cutive Officer betsveen Board Meetings when time constraints require decisions to te taken. eneVer possible this will be don8 in CDnjunction wtth the Vice Chair and l or Tr8asurer. Al decisions tsken in this mannèr are ratified at Ihe n8xt Board Meeting. There shall be a minimum of three Trustses but no maxtynurn at each AGM a third of Trustees ar& requir8d to retire by rotation. The Chief Executive Officer is also the Company SecTrt8ry. The Chief Executive Offir is in operational control over all the activities of ts Charity thi% includes dealing with all fundraising and grant applications and mon¢toring. Support is provided by the Business Manager who deals wlth administration. training and finance. as well as Team Leader who manages operational staff, is a Deputy Safeguarding Lead. triages incoming work and has oversight of all casework and 8cbvittes. Assistaftee is provided to the management by the Chair and other Trustees on specific a8$ of expertise such as volunlèer training, finance, recruitment. policies contract meetings. Rlsk A It is important to remain proactive with fundraising in order to mitsgate the risks of highly mpetitive grant making processes. The Charity has in place a >year funding plan 8nd an upto-date, diverse pipeline of potential funding opportunities for 202&2026. The Charity employs a part4ime Volunteer Coordinator wl¥) leads volunteer recruttm8nt and is responsible for delivering CFS. volunteer strategy. This appoinlment has increased our reCrurent, especially with skilled volunteers from across the areas CFS operates. The Trustees continue to ensure there is a clear plan going forw8rd that will have a staffing and system structure that will support our development and growth. l Objectives and Activities b'eclives The Chantys objects are: To relieve families in Cumbria wth childm who are in conth"tions of need. hardship or distress. Acti¥e$ In order to meet these objectives. the Charity undertakes the followtng acbvitses: Page 2
Cumbria Famity Support Ltd Trustees, Report for the Year Ended 31 March 2025 Providing practical and emob'onal support to families in their own homes through assistancè of family support workers and voluntears. Providing a range of accredited parenting support interventions. informed by evidence based programmes on an indiwdual basis. Provision of Penrith, Carfisle and Kendal Supwrted Child Contact Centres prDviding a safe neutral venu8 for supported contact beeen children and their non resident parent or grandparent. We have also provided imlividual work with children to find out from them what it is like lo live in their world and what they would like to change. This work has been instrumental in including the childs voice in the way we work with parents in achieving positive OLrtcomes fof children. Keeping all our work child focused and evidence the outcome5 for children and young peopl8. Provision ol 04 years playgroups whère parents can support one another and leam about thè importance of play, attachment and emotional bonding wilh their child. Achlevernonts and Pfrrforniance Durlng the year; the charity ha5 provided: Contact Centres We have run contact sessions fortnighlty in each of our three contact centres. We have ceIVed 43 new referrals and supported 60 families acrDSS the year to maintain contsct b£een non resident parent and child. Delivered over 600 hour5 of Contsct Cenlre sessions. Trained and supported 13 Contact Centre Volunteers. Community Famity Support Services Supported over 850 children, young people and parents in over 250 families. Delivered 3600 hours of family support services. Deliveied 12 hours of peer group support for parents within 04 playgroups. Trainéd and supported 31 family support volunteers. Operational Achievements Successfully tendered for and secured a contract with Wesbmodand & Furness Council for Targeted Family SupporL Se¢ured a years extension for the above wilh Cumberland Council. Waiting lists for Famity Support have reduced in all areas. Increased in th8 number of volunteers successfully recruited and inducted. Organi5atlDnal values, beliefs and long term goals introdud. Referral crrteFia updated to clarify the nature of Family Support within our off8r. Successful roll out of 0-3 playgroups to include a second primary school. Created and implemented 8 more practicable gnd robust method of assessment and measuring impact (using Signs of Safety approach). Partnership and strategic development The Chief Executive Officer ft)cuses on strategic development and building key partnerships, these include: Cumberland and Westmorland & Fumess Council Westmorland & Furness Family Holp Partnership Board Children and Young Peoples Voluntary Sector Reference Group Family Forum Advisory gfOUP for UCLAN Cumbria CVS Longtown and Brampton ICC Health and Wellbeing NehYDrk - Eden University of Cumbria Carlisle Youth Zone Cutnbria Development Educab'on Centre Supported by the University of Cumbria, and co-produced with families a1 volunteers, we hav8 implemented a Theory of Change for the or9anisation. The exercise has given us a document which is robusl specificalty demonstrates our values and ensures consistency when describing our service and offer. Page 3
Cumbria Family Support Ltd Trustees. Report for the Year Ended 31 March 2025 Stsff and Volunteers We have recruited 3 new Trustees. ensuring the board has the right skill Set to provpde effective governan. Continued to recruit and train new volunteers to sustain our datsbase of 40 plus volunteers. Conlinued to support stsff and volunteers in their development by pmiding high qualty training both extemally and in-hous8. Continued to work in partnership with the County's Pant Carer Forum "SENOAC" _ Speaal Education Needs Allian Cumbria. We are the h05t for SENDAC arvj assist in their growth and delivery. 4. Financial Review The movement during th8 year can summarised as follows". Income Income 2024 National Lottery IGY Foundation Trusthouse Charitsble Foundakn'on Frieda Scott Trust Cumberland Council grant Children in Need Other inGome Income 2025 327,080 61,218 50,000 25,OQJ 10.000 {13.000) (12,000) Funding obtsined for the 202&k25 year included grants from National Lottery Cornmunity Fund. National Lottery IAwa¥ds for All), Ministy of Justi, Francis C Scott, Hadfield Trust Trusthouse Charitsble Foundation, Cumbria Community Foundation. Dobies Charitsble Trust, Finn Famity Fund, The IGY Foundation, Henry Smith Charty, Buckland Trust, Frieda Scott Trust. EC Graham Trusl, Focus Foundation, and Tèsco Stronger Stsrts. Alongsidè this was a fijrther year contract wtth both Cumberfand Council 8nd Westrnorland & Fumess Couftcil for Targeted Family SupporL Expendhure The movement durlng the y8ar cgn be Summarised as follows: Expendibjre 2024 Wages and salaries Other charitsble actiwty costs Overhead costs Expenditure 2025 405,975 55,259 3.787 Wage5, 58laries and pension costs have increased du8 to a stru¢knre change which was implemented in November 2023. We now have a Team Leader that oversees all operational Staff, plus the appointrnent of one additional Family Support Worker post in Eden. Families expense increased costs were funded from spectfiG grar)ts while staff and volunteer expenses have remained relatively ststia SENDAC costs are fully fvnded. Restricted Funds The restricted funds cover a range of Family Support and Contact Centre deltvery across the Ihree districts of Carlisle, Eden and Allerdale. In addition, funds held on behalf of SENDAC are treated as a restricled resetve. Total Funds The total funds have decreased to £178,647. Page 4
Cumbria Famity Support Ltd Trustees, Report for the Year Ended 31 March 2025 Reserves The Charity's policy Dn reserves is to hold at least three months running costs in free res8Nes. Freè reserves are calculated using the unrestricted lund$ and making allowgnce fof any potential closure costs. These potential dosure costs amounted to £38,881 at 31 March 2025 and these funds have been designated as a contingency fund. Free reserve5 at 31 March 2025 We £88.742 representing jusl under three months running costs. Training Staff and voluntee[5 have taken part in the CSCP 8ndlor Council and extemally funded courses including.. Safeguarding Chiklren Safeguarding Responsibilities. Threshol(ts and Referrals Working to S8feguard Children Emergéncy Fiist Aid at Work IOSH Managing Safely NACCC Coordinator Suicide Alertness Mental Health First Aid - Youlh Self Harm Alertness Pregnancy and Infant Loss PraGtJtioner We continue to hold Practice D8veloprnent meetings to keep up to dale with current practic8 and legislation, and support these with the further development of our Quality Standards. Newly appointed stsff have attended training in Family Links Parenting programmès. Staff havè also att8nded a 24ay Solution Focused training cours6 which wgs funded by a private donation. Volunteer8 We have approximatsly 30 homethsed support volunteers matched at any one time at 2.$ hours x 40 weeks provided the organisglion with 30CKI hours of SUPFQrt. We have also delivered over 600 hou(s of Contact Centr8 sessions, each being supported by volunteers. Trustses have attended Board rneetings gach last'ng 2 hours 8NI held every 8 weeks plus supported other gvenls IAGM, Development Sessions, Recruitment of staff etc). This would equate to Trustees providing the Board with over 200 hours of expetb.se and governance. 8. Future Events new business plan will be laun¢hed in earty 2026. Co-produced with staff, volunleers, farnilie5 and partners il will focus on early preventative support which puts attachment. love and safety al the heart of children's lives. Rebranding and 8 newwebsite. which wdl give us a new up to dats identitywhich represents modem families. Developing close relationships with partners such as Maternty Voices Partnership, who can help us identify vulnerable families at the earliest opportunity before issues become entrenched. 9, Going Concern The charity is in 8 positive financial position. We have secured sufficient funding to meet its current commitsnents for thi5 financial year and meet its reserves policy plus windirrfj up Gosts. However, we are Mindful that we need to continue to secure funding to deliver services from 2025-2026. Although funding is secured toward5 some ol thi5. Wlthout further 5uccessftJl funding bids we would deplete our reserves below the reserves policy. Therefore, these accounts are prepared on the going COnM basis. Page 5
Cumbria Family Support Ltd Trustees, Report for the Year Ended 31 March 2025 Small company provisions This report has been prepared in accordance with the small companies regime under the Companies Act 2006. Approved by the Board on 3 September 2025 and signed on tts behalfty. C Renouf Trustee Page 6
Cumbrla Famity Support Ltd Trustees, Responsibilities In latiOn to the Financial Statements The trustees (who are also directors ot Cumbria Famity Support Ltd for the purposes of company lawl are r8sponsible for preparing the Trustees. Annual Report and tho financial statements in accordance with applicable law and the Financial Reporting Standard 102 - 'The Financial RepDrting Standard applicable in the UK and Republic of Ireland,. Company law requires thè trstee$ to prepare financial statements fof each financial year which give a true and fair view of the stale of affairs of the charitable company and of the incomin9 resources and application of resources, including income and expendilure. of the charitable company for that period. In preparing th8se financial statements, the trustees are required to.. select Suitab accounting policies and then apply them consisl&ntly.' observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prwjent.. slate whether applicabl8 UK accounting standards have been followéd, subject to any material departure5 disclosed and explained in the financial statements,. and prepare the financi31 statèmènts on the 90ing concern basis unless it is Inappropr10 to presume tr¢al the charitable company will continue in business. The trusteès are responsible for keeping proper accounting records that disclosg with reasonablp accuracy at any time the financial position of the charitable company and enable them to ensurè that the financial statements ¢omply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitab18 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. P2ge 7
Independent Examinerf5 Report to the Trustees of Cumbria Famity Support Ltd I report on the accounts of the company for the year ended 31 March 2025, which are set out on pages 9 to 23. Respective responsibilities of trustees and exarniner The trustee5 (who are also the directors of the company for the purposes of c>)mpany18w) are responsible for the pparatiOn of the accounts. The trustees consider that an audrt is not required for this year under section 144121 of the Charrttes Act 2011 as amended by the Charities Act 2022 (the Act) and that an independent examination k8 needed. The charity's gross income exceeded £250,C0 and l am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountsnts in England and Wales. Having satisfied myself that the charty is not subject b awlit under Part 16 of the Companies Act 2006 and FS eligible for indepandent examination. it is my responsibility to.. examine the accounts under section 145 of the Act., follow the procedures laid down in the Genèral Directions given by the Charity Commission under section 145 {51 (b> of the Art and ststs whether particular matters have come to my attention. Basls of independent examineffs report My examination was carried out in accordance with th8 General Directions given by Ihe Charity Commission. An examination includes a review of thè accounting records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such mattèrs. The procedures undertaken do not prov(dè all the evidèncÉ that would be required in an autht and consequently no opinion is given as to whether the accounts present a 'true and fair and the report is limited to those matt&rs set out in the staloment below. Independent examinerfs statement In connectton with my examination, no matter has come to my attention.. 111 which gives me reasonabte cause to believè that in any material respect th8 requirements: to keep aw?unting records in accordan with section 386 of the Companies Act 2006; and to Prepa accounts whh accord wrth the accounting records, comply wth the accounting requirements of section 396 of the Companies Ad 2006 and wrth tme methods and principles of the Ststemenl of Recommended Practs'ce.. Accounting and Reporting by Charities have not been met: or 12} to which, in my opinion. attention shoukl be drawn in order to enable a proper understsnding of the accounts to be reached. Suite 8 Cumbria House Gitwilty Road Gilwilty Industrial Estate PENRITH CA11 9FF Stuart Oake Limited CharteredAccountants 3 September 2025 Page 8
Cumbria Famlty Support Ltd Statement of Financial Activities (including Income and ExpenditureAccount) for the Year Ended 31 March 2025 Unrestrictsd Restrlcted Totsl Fundg Totsl Funds Funds Funds 2026 2024 Note Income and ondowrnents trom". Donations and legaaes other Irading activilies Income from investments Income from charitable activit Total income and endowments 12,365 3.803 1.378 137.564 155.110 25 12.39) 3,803 1,378 408,620 426,191 2,393 8,075 1,228 315,384 327,080 271,056 271,081 Expendlture on: Fundraising trading.. cost of goods sold and other costs Ch8rit8ble activities Total expenditure 2,520 403,455 405.975 177,032 177,032 279.549 279,549 456,581 456.581 Nel expenditure before transfer5 121.922) (8,4681 130.390) 178,8951 TrAnsfers Transfers beeen rtd5 (2.770) 2.770 Net movements in funds 124,692) 15,698) 130,3901 178,895) Reconcillatlon of fund8 Total funds brought foward Total fijnds carried forward 156.345 131.653 56,722 51,024 213,067 182,677 291,9S2 213,067 All of the Charity's activitses derive from conts'nuing operations during the abovè p&riols. The notes on pages 11 to 23 form an integral part of Ihese financial statements. Page 9
Cumbria Family Support Ltd Company registrdtion number: 04151545 Balance Sheet as at 31 March 2025 2024 Fixed assets Tangible assets 12 1,524 2,032 Current assèts Debtors Cash at bank and in hand 13 1.350 180,625 181.975 1.350 212,480 213.83 Creditors: Amounts falling due wlthln one yèar 14 {822) (2,795) Net currentassets 181,153 211,035 Net assets 182,677 213.C67 The funds of thg charity: Restrictsd funds 51,024 56,722 Unrestricted funds Unrestricted income fvnds 131,653 156,345 Total charity funds For the financial year ended 31 March 2025. the charity was entiljed to exemption from audit under section 477 of the Companies Acl 2006. 182,677 213,067 The members have not required the charity to obtsin an audit of its aLrounts for the year in quèstion in accordance with section 476 of the Act The directors acknowledge their responsibilities for complying with the requirements of the AGt with respect to aG¢ounting records and the preparation of accounts. These accounts have been prepared in accordance with the prowswjns applicable to ccfflpanies subject to the small companies regime. Approved by the Board on 3 September 2025 and signed on its behalfby: 11 C Renouf Trustee P HarrtThJton Trustee The notes on pages 11 to 23 form an integral part ofthese financial statemènts. Page 10
Cumbria Famity Support Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 A¢countlng policios Summary of significant accountlng poli¢ie$ and key accounting estlmatss The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistendy applied to all the years presented, unless otherwise slated. ststemfrnt of compllance The fi'nancial statements have been prepared in accordance wtth Accounting and Reporting by Charities: Slalemenl af RecDmmended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} (effèctive 1 January 2019) - (Charities SORP IFRS 10211. the Financial Reporb'ng Standard applicable in the UK and Republic of Ireland IFRS 1021 and th6 Companies Act 2006. Basis of preparatlon The charitable company meets the definition of a public benefi't enlity under FRS 102. Assets and liabilities are initially recognised at historical cost or Iransacts'on value unless otherwise stated in the relevant accounting policy notes. Going concern The trustees assess whether the use of the going concern basis is appropriate i.e whether there are any material uncertainties related to events or conditions that may cast Slgnificant doubl on the ability of the charity to conts'nue as a going COnM. The trustees make thi5 assessment In respect of a p8riod of one year from the date of appioval of the financi81 slateménts. The Charity has sufficient lunding lor thè 202&26 financial year. The trustees have prepared contsngery plans if total funding requirements are not mel ft)r the following year. TherefDr8 these accounts are prepared on the going concern basis. Fund ao¢ounting pollcy Unrestricted income fvnds are general funds that are avail*)le for use at the Iruslees, discretion in furtherance of the objectives of the charity. R85tricted income funds are those donated fDr use in 8 particular area or ft)r specific purposes, the use of which is restricted to that area of purpose. Designated funds ar8 unrestricted fijnts set aside at the ¢Jisctr.0n of the tW5tees for specifi.c purposes. Further details of each fvnd are disch)s8d in note 19. Page11
Cumbria Family Support Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 . confrnued Incomè and endowments Donations are recognised when the Charity has been nottfied in writing of both the amount and settlement date. In the event that a donation is subject to conditi'ons that require a level of perf0rnan by the Charity before the Charty is entitled to the funds, the income is deferred and not recognised until either those conditions are fvI met. or the fvlfilment of thos• conditions is wholly within the control of the Charity and it is probable that these conditions will be fuffillèd in the reporting period. Legacy gifts are recognised on a case by case basis following the grant of probate when the administorlexecutor for the estste has Lxjmmunicaled in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a finanaal asset traded on a recognised stock exchange. recognition is subject to the value of the gift being reliably me8sured with a degree of reasonable accuracy and the title to the asset having been transferred to the Charity. Income from Govemment and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has enltttemenl lo the funds, any perfomiance conditions attached to the grants have been m8t, it is probable that the InMe will be received and the amount can be measured reliably and is not deferred. Income from investments is recognised on a rE1Vable basis. Income from charttable activities includes income recognised as eamed las the related goods or s8rvlces are provided) under contract. Expendilure Liabilities are recognised as 500n as there is a legal or constructtve obligallon mmItting the charify to the expenditure. All expenditure is accounted for on an accrua15 basis and has been dassified under headings that aggregate all costs related to the category. Costs of generating funds a the costs of trading for fvndrai5ing pury)oses. Charttsble expenditure comprises those costs incurred by the charty in th8 delivery of its activities and services for its beneficiaries. It indudes both costs that can be allocated dir8Ctly to suth activities and those costs of an indirect nature necessary to support them. Support costs Support costs indude central functions have been allocated to activity ¢QSt categories on a basis consistent wlth the use of reSoUrs, for example, allocating property costs by floor areas, or per caprta, staff costs by the time spent and other costs by their usage. Taxation The Charty is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitsble company for UK corporation tax purposes. Accordingly, the Charty is potentially exempt from taxation in respect of income or capital gains recelved within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to ¢haritsble purposes. Flxèd assets IndNidual fixed assets cosbng £100 or more are intitalEy recorded at cosL Depreciation Depreciation is provided on tangible fixed assets so as to wrile off the cost or valuation, less any estimated residual value. over their expectsd usefvl economic life as follows.. offi equipment 25% on 8 reducing balance basis Page 12
Cumbria Family Support Ltd
Notes to the Flnancial Statements for the Year Ended 31 March 2025
. continued
Trade debtors
Trade debtors are amounts due from Customers for merchandise sold or seNices perfomied in thè ordinary
course of busine55. Trade debtor5 are recognised initially al Ihe transaction price. They are subsequendy
measured at amortised cost using the èffective interest melhod. les5 provision for impaiment. A provision
for the impairment of trade debtors is èstablished when there is objective 9vIden that the Charity will not
be able ID collect all amounts due according to the original terns Df tha receivables.
Cash and cash gqulvaknts
Cash and cash equivalents comprbse cash on hand and call deposits, and other short-tem highly liquid
investments that are readity convertible to a known amount of cash and are subject to an insignifi¢ant risk of
hange in value.
Llabllltie8
Trade creditgrs are obligatsons to pay for goods or services that have been acquired in the ordinary course
of business from suppliers. Accounts payable are ctassified as currenl liabilities if the Chanty does not have
an uncDndilional right. at the end of the reporting pericJ, to defer settlement of the creditor for al least
elve months after the reporb'ng date. If there 15 an unconditional right to defer settlement for at least
twelve months after the reporting date, they are presented as non
Cumbria Famity Support Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 .. Gontinued Donations and legacies Unrestricted Restrt¢tsd Totsl Funds Total Funds Funds Funds 2025 2024 Donations and legacies Donats'ons 12,365 25 12.390 2,393 Of the donations and legacies irKome in 2024. £2,125 related to unr25trtcted funds and £268 [Sted to strided fvnds. Other tradlng activi•S Unreslricted Restrlcted Total Funds Total Funds Funds Funds 2025 2024 Fees charged 3,803 3,803 8,075 Of the other Irading actiwtss Income in 2024, £8,075 related to unr8Strict8d fvnds and £nil relatèd to restricted funds. Income from Investments Unrestrlcted Restrlctsd Total Fund8 Total Funds Funds Fund5 2025 2024 Interest on cash deposits 1,378 1,378 1,228 Of Ihe donations legacres income in 2024, £1,228 related to unrestricted funds and £nil r81ated to restrictsd funds. Page 14
Cumbria Family Support Ltd Notes to the Financial Statementsforthe Year Ended 31 March 2026 . conlinu8d Income from charitable actlvlti Unrestrlctèd Restricted Totsl Funds Total Funds Funds Funds 2025 2024 Cumberfand Council Westsnorland & Furness Counc Cumbertand Council grant Children In Need Grant NACCC Grants Other grants National Lottery Community Fur Henry Smith Charity Francis C Scott Frieda Scott Trust SENDAC Finance C8rlisle Youth Zone Partnership Cumbria Community Foundabon IGY Foundation E C Graham Charitable Trust Playgroups Tru$lhouse Charitable Foundation 39,600 32,4C(s 39,600 32,400 67,050 17,950 12,000 7,500 66,509 7.5CrfJ 17,7gJ 61,218 45,000 10,000 10.000 37,923 7,500 24,540 61,218 45,0 30,OC)J 10,OCK) 37,923 27,814 8,500 50,000 8,ODJ 1,125 25,OC 408,620 6,750 45,000 30,000 20,000 41,010 28,365 27,814 8,500 so.000 8,000 1.125 25.000 137,564 271.056 315,384 Of thè income from charitsble aclivities in 2024, £85,465 re18ted lo unr85lricled fund5 and £229,919 rglatad to restricted funds. Page 15
Cumbria Famity Support Ltd Notesto the Financial Statements for the Year Ended 31 March 2025 . continu8d Expenditu Famity Support SeNlces Total 2025 Total 2024 Direct costs Wages and salaries Staff pensions SENDAC Project costs Staff training Staff exnseS Volunteer expenses Volunteer training Groups and families expenses Cleaning 316,637 14.601 24.276 316,637 14,601 24,276 268,875 11,134 23,353 14,110 3,594 14.110 3,594 334 12,504 405 390,007 14.023 3,325 1,075 11.915 12.504 405 390.fy)7 334,991 Support costs Employment costs Rent SeNice charges Insurance Repairs and maintenance Telephone Office expenses Computer Soare and rnaintenance costs Printing, postage and stabonery Membership fees Advertising Independent examinerfs fee Legal and professional fees Bank Gharges Depreciation of office equipment 31.535 9,235 3.079 2,111 1,417 3,175 3,956 7,107 1,323 723 1,077 750 412 166 508 66,574 31,53S 9.235 3,079 2,111 1,417 3,175 3,956 7,107 1,323 723 1.077 750 412 166 508 66.574 30,033 2.732 1,804 198 3,014 4,050 9,130 2,145 750 5,025 750 2,839 196 678 70,984 456.581 456,581 405,975 Of th8 expenditure in 2024, £168,034 related to unrestricted fvnds and £237,941 related to r9StriC funds. Govèrnment grants Income from governmènt grdnts comprises Performan related grants madè by tocal authoritres to fund home based famity supporL Page 16
Cumbria Family Support Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 . continued Governancg costs 2024 2023 Independent examiners fee Legal and professional fees 750 412 1,162 750 2,839 3.5Bg Trustees, remuneratlon and expen$fr$ Trustees were paid expènses of £nil12024- £nilJ in the year. No remureration was paid to any trustse in tre current or previous year. 10 Not oxpendlture Nel expenditure is stated after chargiThJ.' 2025 2024 Dgpreciation of tangible fixgd assets 506 678 11 Employees. remuneratlon The monthly average number of persons (including sénior management) employed by the charity during the year was as follows.. 2026 2024 No. Charitsble act'e5 15 14 The aggregate payroll costs of these persons were as follows.. 2025 2024 Wage5 and salaries Other pension costs 348,172 14,601 362,773 298,908 11,134 310,1)42 No employee received emoluments ol more than £60,000 during the year. The key management peT50nnel comprise the Trustee5 and the Chief Executive Officer. The total employeg benefits of the key management personnel of the Charity were £42,92712024 - £40,891). Page 17
Cumbria Family Support Ltd Notes to the Financial Statements forthe Year Ended 31 March 2025 .. conLinued 12 Tangible ftxed assets Fixtu$, ffttings and equipment Cost As at 1 April 2024 and 31 March 25 49,497 Depreciation As at 1 April 2024 Charge for the year As at 31 March 2(Y25 47.465 47, 73 Net book value As at 31 March 2025 As al 31 March 2024 1,524 2,032 13 Debtor8 2025 2024 Prepayments and accrued ijMe 1,350 1,350 14 Creditors: Amounts falling due wlthln one year 2026 2024 Taxation and soaal security Other creditors Accruals and defèrred income 32 790 1,972 790 2,795 15 Members. liability The charity is a private company limited by guarantee and consequently does not have share capital. Each of the member5 is liable to conlribute an amount not eXeding £10 towards the assets of the charty in the event of liquidation. 16 Other financial commilments At 31 March 2025 the Chartty had commiknents under operattng leases of £16,38612024- £12,518). Page 18
Cumbria Famity Support Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 . Gonb"nued 17 Pansion Scheme D8fined contribution pènsion scheme The charity operates a defined contribution pension schame. The pension cost charge for the period represents contributions payable by charity to the scheme and amounted to £14,60112024 - £11,134). Contributions lotalling £32 12024 - £1,972) were payable to the scheme at the end of the period and are included in creditors. Page 19
Cumbria Famity Support Ltd Note5 to the Financial Statements for the Year Ended 31 March 2025 continued 18 Related parties Controlling entity The charity is ¢ontrolled by the trustees who are 811 directors of the company. 19 Analysis of funds At 1 April 2024 Incoming Resources expended At 31 March 2025 TrdnsfÈrs Designatsd Funds Contingency Fund 33.494 5.387 38,881 General Funds Unrestrictèd income fund 122,851 155,110 (1TI.0321 (8,15n 92,772 Restricted Funth Carlisle & Eden Home Based Famity Support Fund Allerdale Home Based Family Support Fund Penrilh Contact Centre Fund Carlisle Contact Centre Fund Kendal Contsct Centre Fund Development FUTr SENDAC Finan 154,812 (154,812) 1.614 52.346 152,835) 1,125 5,333 16,363) 1.030 5.333 16.39S) 1,062 5,334 10,C4JO 37.923 271,081 16,012) 118,165> 134,9S71 (279,5491 678 8,165 49,899 51,024 56,722 2,770 213,067 426,191 (456.581) 182,6T7 The Home Based F8mily Support Fund represents funding receNed specificalty to fvnd salaries for staff engaged in home based family support in Carlisle and Eden council areas (now Cumberfandlwestmorland & Furne5s from 1 April 2023). The Penrith Contsct Centre Fund represents fund5 received frDm NACCC INatFonal Association of Child Contact Centresl for the provision of the Penrfth Child Contact Centre. The Allerdale Homè based famity support represents funds obtsined to run the home based famity support setvice in the Allerdale council area (now part of Cwnberfand Council arèa from 1 April 20231. The Cadisle. Ajterdale and Kendal contsct centres a funds reiVed to run contact centres in those locations. SENDAC (Special Educ*ional Needs AJ[ian Cumbria) Finance Tepresents funds held to support the SENDAC project. The development fund relates to funds received from various 50urw for improvemert of facilities, technology, training and volunteer recruitrnent Page 20
Cumbria Family Support Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 . continued 20 Tran5fer5 The Contingency fund has been included to reflect the potential liabilities the charity has regarding closing down costs. Funds have also been allocated to the running of the Penrith, Carlisle and Kend81 Conlact Centre5. Page 21
Cumbria Famity Support Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 .. confynued Prlor pertod At1 April 2023 Incoming resources Resources expended At 31 March 2024 Transfers Designated Funds Contingency Fund 49,259 115,7651 33,494 General Funds Unrestricted income fimd 189,246 96.893 1168,034) 4,748 122.851 Restrictsd Funds Carfisle & Eden Home Based Family Support Allerdale Homè Based Family Support Fund Penjiith Conlact Centre Fund Carlisle Conts¢t Centre Fund Kendal Contact Centre Fund Development Fu1 SENDAC Finance Allerdale Contsct Centre Fun 77,050 177,050) 4.787 69,127 (72,300) (5,883) 16,2391 {6,39n (28.357) (33,378) (8,33n 1237,941) 1,614 2.500 2,500 2,500 35,5 41,010 3,383 3.739 3,897 8,165 46,943 39,311 53,457 230.187 11,019 56,722 291,962 327.080 {405.975) 213,067 Page 22
Cumbria Family Support Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 . continued 21 Net assets by fund un$¢t•d Fundg Rostrlcted Funds Totsl Funds 2025 Total Fund8 2024 Tangible assets Current assets Creditors: Amounts falling due within one year Net assets 1,524 130.951 1,524 181,975 2,032 213,830 51,024 18221 131.653 1822) 182,677 (2,7951 213,067 51.024 Prior perlod Unrestrlctsd Funds Re8tri¢tsd Funds Total Funds 2024 Totsl Fund¥ 2023 Tangible assets Current assets Crèditors.. Amounts falling due within one year Net asseis 2.032 157,018 12,795) 2.032 213,630 (2,795) 2,710 290,042 17901 56.722 156.345 56,722 213.067 291,962 Page 23