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← Carlisle One World Centre

2025-03-31-accounts

REGISTERED COMPANY NUMBER: 04171758 (England and Wales) REGISTERED CHARITY NUMBER: 1088693

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31st March 2025 for Carlisle One World Centre

Carlisle One World Centre

Contents of the Financial Statements for the Year Ended 31st March 2025

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||| |---|---| |Page| |Report of the Trustees|2| |Independent Examiner’s Report to the Trustees|6| |Statement of Financial Activities|7| |Balance Sheet|8| |Notes to the Financial Statements|9| |The following pages do not form part of the financial statements| |Detailed Statement of Financial Activities|15|

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Carlisle One World Centre

Report of the Trustees for the Year Ended 3 ~~1~~ [st] March 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31[st] March 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in March 2005.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity Name Carlisle One World Centre Registered Company Number 04171758 (England and Wales) Registered Charity Number 1088693 Registered Office 2 Lowthians Lane English Street Carlisle Cumbria CA3 8JR Trustees Ms H M Boyling Teacher Revd Canon T J Hyslop Clerk in Holy Orders (retired) Dr J F McDowell Retired Ms E K Nicholson None Mr N Hughes Councillor Resigned 18[th] October 2024 Company Secretary Revd Canon T J Hyslop Independent examiner Mrs A Evans A Evans Accountants Highfield Thurstonfield Carlisle CA5 6HE

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Carlisle One World Centre

STRUCTURE, GOVERNANCE AND MANAGEMENT

The company was incorporated on the 2[nd] March 2001. The date of registration with the Charity Commission was 1[st] October 2001.

Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies House Act 2006.

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Company Limited by Guarantee

The liability of members is limited. Every member promises if the charity is dissolved while they remain a member, or within 12 months afterwards, to pay up to £1 towards the cost of dissolution and the liabilities incurred by the Charity while the contributor was a member.

OBJECTIVES AND ACTIVITIES

Public Benefit

The trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.

ACHIEVEMENT AND PERFORMANCE

Charitable Activities

Carlisle One World Centre delivered another successful year of raising awareness about global issues in the Carlisle area whilst encouraging local people to Think Global and Act Local. Alongside the core work of Fairtrade, Carlisle International Women’s Group and supporting local campaign groups, the theme for the year was Bridging Faith Communities in Carlisle. Whilst the Carlisle Refugee Action Group project became an independent charity in its own right at the beginning of the year, some work to support refugee and asylum seeker groups in the city and the wider Cumberland area continued under Carlisle City of Sanctuary and Cumberland Sanctuary Network which COWC hosts.

Activities under the theme year included the formation of a Carlisle based planning group to deliver the Bridging Faith Communities activities and ultimately to be known as the local inter-faith forum in this time of continued tension, uncertainty and some fractured relationships between some world faiths. One of its first public events was a Tea Party at the Tithe Barn to launch the year and bring together representatives from different faith communities in the city. This was followed by a silent vigil to mark World Peace Day in September. A talk by Mohammed Dhalech on his experiences of working with different faith groups and cultures at the COWC AGM in October was followed by a very successful Carlisle Faith Walk in November. Over 30 people visited 9 different faith buildings, from historical churches to Carlisle Buddhist Centre, via the Church of Scotland and the Mosque. Inter-faith week later in the month was marked by a community meal and some Mitzvah Day activities at Rose Castle. In December members of Carlisle International Women’s Group, attendees at the community meal and Carlisle Fairtrade played an active role in decorating COWC’s tree in the Cathedral’s first Christmas Tree festival which was a great success. In March a talk by three local faith educators reminded us of all the good work being done in local schools through SACRE as well as a chance to reflect on the history of inter-faith work in Carlisle. Throughout the year COWC’s social media posts and regular newsletters reminded followers of the various significant festivals taking place

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Carlisle One World Centre

around the world. Blog and social media posts supplemented the information shared on the above with an interview with Georgia May from Rose Castle and other useful links to resources. A new Carlisle Faith Directory was compiled during the year with support from The Centre for Reconciliation in Lincoln. All of the above was funded through a community panel grant from Cumberland Council (£5,000).

The last few activities under the previous theme year Root Causes: Why people leave their homes included talks by Cynthia Waggah and Lilian Kopiyo on their eventful journeys from Kenya to Carlisle and an evening with Eileen Kay in Cakes and Ale to launch her latest book, Hope Laughter Survival, on her experience supporting and getting to know a group of African medical students who had had to flee Ukraine and sought refuge in Budapest in 2022.

Carlisle International Women’s Group started the year by celebrating International Dance Day in April and members enjoyed taking part in Cumbria Diversity Carnival and The Big Lunch in June. The group received additional support during the year in the form of two grants from The National Lottery (£17,290) and the Zero Carbon Cumbria Partnership (£5,000). These funds allowed the group to develop a programme of activities that would bring together women from all over the world living in Carlisle to meet and get to know local women in safe environments and activities. Monthly coffee mornings were the regular feature but activities included much more through the ‘Steps to Shine’ and ‘Making a Difference’ projects. Eco Craft sessions produced decorations for the second Open Mic night in March and after that for the 2025 Cumbria Diversity Carnival in June. Some members of the group attended an International Women’s Day event at St. George’s United Reformed Church. In 2025 a 7 week International Dance programme took place at Botcherby Community Centre to lead up to another International Dance Day event and to celebrate world dance cultures, supporting international women to share their skills and talents with others. Other activities included shared meals and a special vegan lunch at Holmehead House, outings to Newcastle City Centre, Gosling Sike and plans for much more in 2025. With so much going on the group managed to attract several new and active members, both online, through its Facebook group, and at its events.

Fairtrade activities were held throughout the year. Fairtrade Fortnight took place in September and was marked by a Fairtrade coffee and snacks stall at Carlisle Park Run at Morton Manor. The Mayor of Carlisle hosted a Civic Reception with three local schools during the week and a Fairtrade quiz took place at the end of the Fortnight with Carlisle Foodbank. In March a coffee morning held with the local Christian Aid group launched the celebrations for Carlisle Fairtrade’s 20[th] Anniversary.

The Carlisle City of Sanctuary group continued to meet to promote a welcoming culture for refugees and people seeking asylum seekers. In Refugee Week in June 2024 the group hosted a talk by Reza Shokri from Iran and used the event to launch the new website for the Cumberland Sanctuary Network which was developed during the year. The group also joined the Cumbria Diversity Carnival. Other highlights included the work with Cumberland Council on taking forward the motion for Cumberland to be a Place of Sanctuary at Council on 27[th] September. A grant from the Police, Fire and Crime Commissioner for Cumbria (£1,800) helped with the costs of Network meetings, films and the production of an information directory for the Cumberland area.

Additional events during the year included a Volunteering information evening organised with Sustainable Carlisle in May. A talk by Joe Human on his reflections on the Ethiopian Famine took place in Botcherby in January. Fundraising efforts included a group of trustees joining members of Carlisle Foodbank in a sponsored walk around the Ullswater Way to raise funds for the two charities.

COWC continued to host a safe, affordable room for counselling and small meetings during the year and to share its offices with Sustainable Carlisle.

COWC staff and trustees are very grateful to individual and church supporters, partners and volunteers for

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Carlisle One World Centre

contributing to our work, and with the organisation and publicity of events. COWC continued to work in close partnership with many different organisations throughout the year including Sustainable Carlisle, Carlisle Foodbank, Churches Together in Carlisle, Cumbria Overseas Aid Trust, Carlisle World Shop, Multicultural Cumbria, Pride in North Cumbria and others.

FINANCIAL REVIEW

Reserves Policy

The trustees have agreed a Reserves Policy of 4 months expenditure.

Results for Year

The charity has a surplus for the year of £20,738 this is a decrease of £28,388 from last year although takes account of the £43,154 paid over to the newly formed charitable entity for CRAG. Total COWC income has increased by £27,971 from last year £82,718 (less £75,924 CRAG) to £34,765. Total COWC expenditure increased by £9,373 from £68,562 (Less £57,936 CRAG) to £63,153 (less CRAG transfer £43,154). Total funds at 31 March 2025 are £20,738 with £18,063 being restricted and unrestricted/free reserves of £2,675.

FUTURE DEVELOPMENTS

The charity intends to continue its activities associated with all the above areas of work into 2025-2026

Approved by order of the board of trustees on 16th September 2025 and signed on its behalf by:

Trustee John F McDowell

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Carlisle One World Centre

Independent Examiner’s Report to the Trustees of Carlisle One World Centre

I report on the accounts of the company for the year ended 31[st] March 2025, which are set out on pages 6 to 12.

Responsibilities and basis of report

As the charity’s trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, I have examined your charity’s accounts as required under section 145 of the Charities Act 2011 (‘the act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act.

My role is to state whether any material matters have come to my attention giving me cause to believe:

  1. That accounting records were not kept as required by section 386 of the Companies Act 2006 and section 130 of the Charities Act; or

  2. That the accounts do not accord with those records; or

  3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or

  4. That there is further information needed for a proper understanding of the accounts.

Independent examiner’s statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention in order to enable a proper understanding of the accounts to be reached.

Alison Evans CPFA FMAAT A Evans Accountants Highfield Thurstonfield Carlisle Cumbria CA5 6HE

Date: 24[th] September 2025

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Carlisle One World Centre

Statement of Financial Activities for the Year Ended 31[st] March 2025

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

All of the above amounts relate to continuing activities.

The notes on pages 9 to 13 form part of these financial statements

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Carlisle One World Centre

Balance Sheet at 31st March 2025

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31[st] March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31[st] March 2024 in accordance with Section 476 of the Companies Act 2006.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies and with the Financial Reporting Standard for Smaller Entities (effective January 2015).

The financial statements were approved by the Board of Trustees on 16th September 2025 and were signed on its behalf by:

Trustee John F McDowell

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Carlisle One World Centre

Notes to the Financial Statements for the Year Ended 31st March 2025

1. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming Resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources Expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. VOLUNTARY INCOME

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Carlisle One World Centre

Notes to the Financial Statements for the Year Ended 31st March 2025

Grants received, included in the above, are as follows:

3. ACTIVITIES FOR GENERATING FUNDS

4. INVESTMENT INCOME

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Carlisle One World Centre

Notes to the Financial Statements for the Year Ended 31st March 2025

5. RESOURCES EXPENDED

6. TRUSTEE REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 31[st] March 2025 (2024 : Nil)

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 31[st] March 2025 (2024: Nil).

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

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Carlisle One World Centre

Notes to the Financial Statements for the Year Ended 31st March 2025

9. MOVEMENT IN FUNDS

Transfer between funds

Transfer between funds relates to 5% of Lottery Grant (CIWG) and 9% of the Cumberland Council Inter Faith Grant and Cumbria Action – Make a Difference Project.

10. RESTRICTED FUNDS

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Carlisle One World Centre

Notes to the Financial Statements for the Year Ended 31st March 2025

11.UNRESTRICTED FUNDS

12.ANALYSIS OF NET ASSETS BETWEEN FUNDS

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Carlisle One World Centre

The following pages do not form part of the statutory financial statements which are the subject of the independent examiner’s report on page 6.

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Carlisle One World Centre

Detailed statement of financial activities Year Ended 31st March 2025

Unrestricted Fund

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Carlisle One World Centre

Detailed statement of financial activities Year Ended 31st March 2025

Restricted Fund

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