Carer Support Carlisle & Eden Ltd (A company limitod by guarantee) Annual Report and Financial Statements 31 March 2024 Company registratlon number: 04929903 Charity registration number: 1101719 dOdd&co
Carer Support Carfisle & Eden Ltd Contents Reference and Administrative Details Trustees. report Trustees, responsibilities in relation to the financial statements Independent examinels report Statement of financial activities Balance sheet Cash flow statement Notes to the financial statements 10
Carer Support Carfisle & Edan Ltd Reference and Admlnlstrdtive Details Charity name Carer Support Carlisle & Eden Ltd Charity registration number 1101719 Company registration number 04929903 Principal office The Offic Mardale Road PENRITH CA11 9EH Registered offic& The Office Mardale Road PENRITH CA119EH Trustèès Lwatt (Resigned 8 November 20231 C Maxwell PDay (Resigned 8 November 2023) C A Greenhalgh (Resigned 24 July 2024} B Furneaux (Appointed 8 November 20231 H Wright (Appointed 20 March 2024} R M Bridges {Appointed 12 July 20231 (Resigned 14 August 20241 Accountsnt Dodd & Co Limited FIFTEEN Rosehill Montgomery Way Rosehill Estate CARLISLE CA12RW Page 1
Carèr Support Carllsla & Eden Ltd Trustees. Report for the Year Ended 31 March 2024 The Trustees (who are also directors of the Charity for the purposes of the Companies Act) have pleasure in presenting their annual report together wtth the financial stalemenls of Carer Support Cadisle & Eden Ltd (previously Eden Carers) (the Charity) for the period ended 31 March 2024. The financial statements have been prepared in a¢¢ordance with the accounting policies set out in the 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 charities preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland. StructUTeJ governance and managewnent Constitution The Charity was established under a constitution adopted on 14 February 2001 and wa5 registered with the Charity Commission on the 7 June 2001 {regislration number 1086955). The charity was incorporated as charitable company limited by gu8r8ntee on 13 October 2003 and the new company registered with the Charity Commission (registration number 11017191. Organisational structure and decision making The Trustees when complete consist of at least three and not more than ttvefve individuals, 811 of whom must be Members of the Charity. The Trustees are elected by the Charity's Members at the Annual General Meeting IAGM}. One third of the Trustees must retire at each AGM but all Trustees may immediately stand for re-election and may be aPpointed. The Chair of the board is responsible for the induction of any new Trustee. Several of the current Trustees have experience of being a Carer. Risk management The Trustees have as$es$ed the major risks to which the Charity is exposed, in particular, those related to the oporations and finances of the Charity and are satisfied that systems and prodUreS are in place to mitigate exposure to the major ri$ks. Objective8 and activitie8 The objectives of the Charity are to assist Carers by providing infomalion, support, practical help, advic8, assistance, seNices and advocacy. Carer Support Carslie & Eden works lo ensure that Carers-, from the age of 5+ are recognised and valued for their contribution to society and that all Carers in Eden and Carlisle receive support and infomiation which will 8SSiSt them in their caring roles and enable them to fulfil their own needs as individuals. The Charity's mission statement". 'Enhancing lives by delivering an effective service by a passionate and professional team empowering earers through a needs led creative approach., The Trustees confim that they have referred to the Charity Commission public benefit guidance when reviewing the Charity's aims and objectives and in planning future activities. Achievements and perfomiance. from the Chairman: The transfonnation of the staff team this year has been extremety rewarding la be part of. We have moved from Iwo distinct teams lo one", operating, supporting each other and having plenty of laughs along the way. We are now in a much stronger place to act on the many opportunities operating across hvo Loral Authorities presents, as well as dealing with the challenges and logistics. As an organisation and individuals, we should be immensely proud ofthe work and commitmentshown to make this year such a Sucss. The Chair and Trustees would like to recognise the contribution ol D8ni, the Chief Executive of Carer Support Carlisle & Eden Carers, over the year. Her ab501ute Gommitrnent lo ensuring the best outcomes for Carers and the long-temi sustainability of Carslie & Eden Carer3 drives us all forward and over the period we have been able to secure a number of funding streams which allow u5 to plan effectively and introduce more support services. Page 2
Carer Support Cartisl8 & Edan Ltd Trustees. Report for the Year Ended 31 March 2024 This year we have recouped money on expanding seiceS into Carlisle and are in a financially robust position. With local government reorganisalion, both Cumbertand and Westmorland and Furness Councils administer their own All Age Cares Contracts. As such, the CSC Main Contract fund contiaining accumulated unspent income from the previous Cumbria County Council All Age Carers Contracts, has been ren2med 'Reslricted Carer Support.. the purposo of the fund remains unchanged and is to be used for supporting unpaid Carers. Highlights from this year include.. Securlng grants that enabled us to.. Deliver trips and activities during the school holidays for our Young Carers. A grant from Garfield Weston, enabling us to fund set up costs in Carlisle and support our Volunteer program. Also, the National Lottery Cost of Living fund which funded increased operational and delivery costs due to the cost of living crisis. Household Support grant from Westmorland and Fumess to Carers in financial need. We retained aur ISO 9001'.2015 quality mark. We Continued honing systems, searching for 'best value for money, in ¢ontracls and r8viewing our policies and produre8. We became ONE supportive and brilliant team, oparating across Cumbérland and Westmorland & Furness We welcomed new colleagues and said goodbye to others. Attendanc8 al our Young Carers Pizza Club and Carlisle Youth Zone was 226 Attendance al our Young Carers Saturday events and school holiday trips l activities wa8 444. We participated in 65 Early Help, Child in Need andlor Child Protection meetings. Collective attendance al our Adult I Parent Carer l Life After Caring activities, hubs and trips totalled 467. In addTtion to Carer As8e88m8nts and Reviews stsff delivered over 1,277 additional actions to and for the Carers they support. Stsff delivered over 110 Nelworf(ing l Awareness raising sessions to the wider Eden I Carlisle area. We continue to strengthen and form new partnerships. Wort(ing Glosely with both Cumberland and Weslmorland & Furness Councils developing their offer to Carers. As well as North Cumbria Integrated Care Trust, Cumbria Northumberland Tyne & Wear and The Lancashire & South Cumbria NHS Foundation Trust. We engaged with 1,539 new Carers and conlinued to support over 1,448 Carers known to us in Eden & Carfisle. Whilst the Charity's main objectives for next year remain similar to those for this year and reflect the outcomes of our business planning events, an important focus will be on Unidentified Carers, unmet needs and financsal stability. Within Eden, we are extremely grateful to the 12 existing adull volunteers and 5 new volunleers who have supported us throughout this year. We are also grateful to our 4 young volunteers who have helped us with our Young Carer activities and The North Lakes Spa who regularly work with us to offer free relaxing treatments to our Carers. Most noticeably this year there has been the increase in number and frequency of volunteers delivering our companionship sitting seNice to Carers in their homes. allowing them to gain 8 very much needed break. Additionally, our volunle6r$ have also supported us with admin tasks, IT home visits, guided swims and by attending I running our Carers Hubs. CareT Support Cartisle & Eden volunteers in the Eden area have provided a totsl of 790 hours of their time, throughout the last year. This breaks down as follows.. 188 Companionship Sits Page 3
Carer Support Carlisle & Edon Ltd Trustees, Report for the Year Ended 3q March 2024 21 North Lakes Spa visits 38 Admin hours 98 Young Carer A¢tivity support hours 3 IT Home Visits 25 1-1 volunteer led guided swims 7 Carers Hub5 being run rnonthly in a variety of locations 36 Companionship Sil$ 2 Admin hours 15 Spa treatments 6 Carers Hubs being run monthly in a variety of locations Within Cumbedand, we are extremely grateful to the 4 existing adult volunteer8 who have supported us throughout this year. Most noticeably there has been the in¢aSe in the number and frequency of volunleers delivering our companionship sitting service to Carers in their homes, allowing them to gain a very much needed break. Volunteers also supported us by attendinglrunning our Carers Hubs and wf(h administration. In addition. Vybrant Beauty Spa in Carlisle work with us to offer free relaxing treatments to our Carers twice a month. There was a steady increase in the number of active volunteers throughout the year and by the end of the year. there were a number of new applic81ions being proSSed. As a result of this, gtsing forward our volunteers will be able lo support us with youth activities, counselling and IT services. Carer Support Carlisle & Eden volunteetB in the Cumberfand area provided a total of 132 hours of their time from July 2023 onwards {when the recording commenced wsth the appointment of a Volunt8ar Coordinator). This breaks d¢)wn as follows.. Re8eThes policy The Truslees have established a policy to maintain unrestricted funds, which are the free reseFVO$ of the Charity, at a level sufficient to meet its inascapable ¢ommttments Icurrenuy £300,000) in line with our statutory obligations. For example, property rental, redundancy payments and to provide a basic information and signposting service lo Carers for al leasl six months. The Charity's unrestricted funds are theTefore suffi¢i8nt to meet these costs. The free reserves of the charity at the yearend We £349,413. Financial review Total income for the year amounted lo £774.19912023 £493,361), expenditure totalled £639,680 for the year {2023 £508,5291- This left an overall surplus of £134,519 (2023 defic4t of £15,1e81. Total funds carried forward at the yearend were £593,251 of which £377,066 related to unrestricled funds and £216,185 related to reslricled funds. Small company provisions This report has been prepared in accordance with the small c4)mpanies regime under tho Companies Act 2006. Approved by the Board on 23 October 2024 and signed on its behalf by.. C Maxwell Trustee Page 4
Carer Support Carfisle & Edan Ltd Trustees. Rosponsibilltles In relation to the Financial Statements The trustees {who are also directors of Carer Support Carlisle & Eden Ltd for the purposes of company law) are responsible for preparing the Trustees. Annual Report and the financial statements in accordance with applicable law and the Financial Reporting Standard 102 - The Finanaal Reporting Standard applicable in the UK and Republic of Ireland,. Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the ¢harilable company and of the incoming resources and application of resources, including income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are requId to.. select suitsble a¢UntIng policies and then apply them consistently., obse+ve the methods and prin¢ipl6s in the Charities SORP., make judgements and estimates that are reasonable and prudent; state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements., and prepare the financial statements on the going conrn basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records that di$cl03e with reasonable accuracy at any time the financial position of the charitable company and enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the 8ssgts of the charitable ¢ompany and hence for taking reasonable steps for the prevenlion and dete¢tion of fraud and other irregularities. Page 5
Indap8nd8nt Examlner's Report to the Trustees of Carer Support Carlisle & Eden Ltd I report on the accounts of the company for the yéar ended 31 March 2024, whi¢h are $et out on pages 7 to 22. Respective responsibilityes of trustees and examinor The ttU5tees {who are a150 the directors of the company for the purposes of company lawl are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 14412) of the Chaiviies Act 2011 as amended by the Charities Act 2022 {the Act) and that an independent examination is needed. The charity's gro55 income exceeded £250,000 and l am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountarts in England and Wales. Having satisfied myself that th8 charity 15 not subject to audit under Part 16 of the Companies Act 2006 and is eligible for independent examination, it is my responsibility to.. examine the accounts under section 145 of the Act.. follow the procedures laid down in the General Directions given by the Charity Commission under section 14515) (bl of the Act,. and stale vjhether particular matters have come to my attention. Basis of independent examiner's report My examination wa$ ¢arried out in accordance with the General Directions given by the Charity Commission. An examination includes a rèview of th& accounting records kept by the charity and a comparison of the accounts presented wth thtsse records. It also includes consideration of any unusual items or disclosures in the ac¢ounts, and seeking explanations from you as trustees conceming any su¢h matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view and the report is limited to those matters sel out in the statement below. Independent examiner's staternenl In connection wilh my examination. no matter has come to my attention= {11 which gives me reasonable cause to believe that in any material respect the requirements-. lo keep accounting records in accordan with section 386 of the Companies Act 2006.. and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practi. Accounting and Reporting by Charities have not been met., or 12) to which, in my opinion, atterstion should be drawn in order to enable a proper understanding of the accounts lo be reached. FIFTEEN Rosehill Montgomery Way Rcsehill Estate CARLISLE CA12RW nne Thomlinson FCA dd & Co Limited h8rtered Accountants 23 October 2024 Page 6
Carèr Support Carlisle & Eden Ltd Statement of Financial Activities (including Income and Expenditure Account I for the Year Ended 31 March 2024 Unrestricted Rostrictsd Total Funds Totsl Funds Funds Funds 2024 2023 Nots Income and endowments from: Donations and legacies Investments Charitsble activities Total income and endowments 5.462 8,509 5,370 19,341 39 5,501 8,509 760,189 774,199 11.172 4.507 477,682 493,361 754,819 754,858 Expendlture on: Raising lunds Charitable activities Total expenditure 476 629,043 629,519 476 639,204 639.680 111 508,418 508,529 10,161 10,161 Net in¢omel(expenditurel before transfers 9,180 125,339 134,519 {15,168) Transfers Transfers behmeen funds 22,803 {22,8031 Net mov8menls in funds 31,983 102.536 134.519 {15,1681 Reconciliation of funds Total funds brought fomard Total funds carried forward 345.083 377,066 113,649 216,185 458,732 593,251 473.900 458.732 l of the Charity's activities derive from continuing operations during the above periods. The notes on pages 10 to 22 fom an integral part of these financial statements. Page 7
Carer Support Carfisle & Eden Ltd Company registration number: 04929903 BalanGe Sheet as at 31 March 2024 2024 2023 Note Fixed assets Tangible assets 10 27,653 14.608 Current assets Debtors Cash ai bank and in hand 11 22,217 578,982 601.199 97,333 432,601 529,934 Creditors: Amounts falling due within one year 12 {35.601) {85,8101 Net ¢urrent assets 565,598 444,124 Net as$ets 593,251 458,732 The funds of the charlty. Rostri¢t•d fund$ in surplus Restrlcted funds In deficlt CSC Cumberland Main Contract National Lottery - LAC Total restrictsd funds 216,186 126,787 {7.693) (5,445) 113,649 216,185 Unrestricted funds Unrestricted income funds 377,086 345,083 Totsl charlty funds For the finanaal year ended 31 Mareh 2024, the eharity was entitled to exemption from audit under section 477 of the Companies Act 2006. 593,251 458.732 The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. The directors ad<nowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordan with the provisions applicable to companies subject lo the small companies regime. Approved by the Board on 23 October 2024 and signed on its behalf by.. C Maxwell Trustee The notes on pages 10 to 22 fomi an integral part of these financial statements. Page 8
Carer Support Carllsle & Eden Ltd Cash Flow Ststement for the Year Ended 31 March 2024 2024 2023 Net cash provided by {used by) op9rating activities Net incomel(expenditurel for the period Depreciation charges Loss on the sale of fixed ass8t5 Decre8sellincreasel in debtors IDecrease)fincrease in creditors 134,519 9,298 460 75,116 150,2091 169,184 {15,1681 5,868 185.347) 46,334 148,3131 Nat cash provided by {used inl investing activities Purchase of propety, plant and equipment 122,803) {22,8031 (11,8901 111,8901 Incraasg1{docroasel in cash 146,381 160,2031 The notes on pages 10 to 22 fomi an integral part of these financi81 statements. Page 9
Carer Support Carlisle & Edèn Ltd Notes to the Financial Statsmants forthe Year Ended 31 Mar¢h 2024 Accountlng pollcle8 Summary of significant accounting policias and key accounting estimates The prinapal accounting policies applied in the preparation of these financial statements are set out below. These policie5 have been consistently applied to all the years presented, unless otherwise stated. Stalement of compliance The finanaal statements have been prepared in accordance wth Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2019) - (Charities SORP IFRS 10211, the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Basis of proparnlion The ¢haritsble company meets the definition of a public benefrt entity under FRS 102. Assets and liabilities are initially re¢ognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Going concern These financial statements have been prepared on a going concern basis. The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast signtFicant doubt on the ability of the Charity to continue as a going COnrn. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements. Fund a¢counling policy Unrestricted income funds are general funds that are available for use at the truste8s' dis¢retion in furtheran of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of whith 1$ $tr1ded to th81 area or purpose. Further details of each fund are disclosed in note 17. Page 10
Carer Support Carlisle & Eden Ltd Notes to the FinanGial Statements for the Year Endad 31 March 2024 . continued Income and ondowment8 Donations are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the Charity before the Charity is entitled to the funds. the income is deferred and not recognised unlil either those conditions are fully met, or the fulf51ment of those condttions is wholly within the control of the Chariiy and it is probable that these conditions will be fulfilled in the reporting period. Legacy gifts are recognised on a case by case basis following the grant of probate when the admillistorlexeculor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the being reliably measured with a degree of reasonable accuracy and the title to the asset having been trdn5ferred to the Charity. Income from Governrnent and other grants. whether '¢apital' grants or'revenue, grants, is recognised when the charity has entitlement tts the funds, any perforniance conditions attached to the grants have been met, it 1$ probable that the income will be received and the amount can be measured reliably and is not deferred. Incoming resources from tax reclaims are included in the statemenl of financial activities at the same time as the gift to which they relate. Investment ineome is recognised on a receivable basis. Income from charitable activities includ8s income recognised as earnod {as the related goods or seNice8 are provided) under ¢ontract or where entitlement to grant funding is subje¢t to specific perfomance conditions. Grant income included in this category provides funding to support programme activrties and is recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliabilty. Expenditure Liabilities are recogni5ed as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is aeeounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Costs of raising funds are the costs of trading for fundraising purposes. Charitable expenditure comprises those costs incurred by the charity in the delivery of ils activities and serviS for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary lo support them. Supportcosts Support costs include ckntral functions and have been allocated to activity cost categories on a basis consistent wl(h the use of resoUrs. for example. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Taxation The Charity is considered to pass the tests set in Paragraph 1 Schedule 6 of the 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 capi181 gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Ad 1992, to the extent that such income or gains are applied exclusively lo charitable purposes. Fixed assets Individual fixed assets costing £100 or more are initially recorded at cost. Pag811
Carer Support Carlisle & Edan Ltd Notes to the Financial Statements forthe Year Ended 31 March 2024 . continu8d Depreciation Depreciation is provided on tsngible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows.. Fixtures. fittings and equipment 3-5 years straight line basis Trade Debtors Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary cOue of business. Trade debtors are recognised initially al the transaction pri. They are subsequently measured at amortised cost using the effective interest method. less provision for impairment. A provision for the impairment 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 tems of the 1Vable$. Cash and Cash Equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible lo a known amount of cash and are subject to an insignificant risk of change in value. Llabllliles Trade creditors are obligations to pay for goods or Servi that have been acquired in the olInary course of business from suppliers. Accounts payable are dassified as current liabilities if the Charity does not have an unconditional right, at Ihe end of the report¢ng period. to defer settlement of the creditor for at least elve months after the reporting date. If there is an uncondittonal right to defer settlement for at least Ive months after the reporting date, they are presented as non-current liabilitie$. Trade creditors are recognised initially at the transaction pri and subsequently measured at amorttsed cost using the effective interest method. Operating leases Leases in which substantialty all the risks and rewards of ownership are retained 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 term. P&nsions The charty operates a defined contribution pension scheme. Contribulions are charged in the statement of financial activities as they become payable in accordance with the rules of the s¢heme. Page 12
Carer Support Carlisle & Eden Ltd Notes to the Financial Statements for the Year Ended 31 March 2024 . conlinued Financial instruments Financial assets and financial liabilities are recognised when the charity becornes a party lo the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the conlractU818rrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Charity after deducting all of ils liabilities. All financial assets and liabilities are initially measured at transactton price lincluding transaction c05ts1, except for those financial assets classified as at fair value through profil or loss, which are initially measured at fair value (which is normally the transaction pri excluding transaction costs), unless the arrangement constitutes a financing Iransaclion. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at th& prèsent value of the future payments discounted at a market rate of interest for a similar debt instwmenl. Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the re¢ognised amounts and the Charity intends either to settle on a net basis. or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when al the contractual rights to the cash flows from the rin8ncial asset expire or are settled, b) the Charity transfers to another party substsnli8lly 811 of the risks and rewards of ownership tsf the financial asset, or cl the Charity. despite having retained some, but not all, significant risks and rewards tsf ownership, has transferred control of the asset lo another party. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, Cancelled or expires. Donations and legacies Unrestiicted Restricted Total Funds Total Funds Funds Funds 2024 2023 Donations and legacies Appeals and donations Gift Aid tax reclaimed 4.631 831 5,462 39 4,670 831 5,501 10,399 773 11,172 39 All of the donations and leg8cies income in 2023 related to unrestricted funds. Investments Unrèstri¢tsd Rostricted Total Funds Total Funds Funds Fund8 2024 2023 Interest on cash deposits 8,509 8.509 4.507 All of the investments income in 2023 related to unrestricted funds. Page 13
Carer Support Carllsle & Eden Ltd Notes to the Financial Statements forthe Year Ended 31 MarGh 2024 . wntinued Charitable activities Unrestricted Restricted Total Funds Totsl Funds Funds Funds 2024 2023 Grants and contract income Government grants Other 4,500 742,319 12,500 746,819 12.500 870 760,189 348,528 126,500 2,654 477.682 870 5,370 754,819 Of the income from charttable activities in 2023, £2,654 related to unrestricted funds and £475,028 related to restricted funds. Page 14
Carer Support Carlisle & Eden Ltd Notss to the Financial Statements for the Year Ended 31 March 2024 . continued Expanditure Ralsing funds Charitable activities Totsl 2024 Totsl 2023 Direct costs Fundraising $t$ Employment costs Trips and activities for carers Resptte care Covtd-19 and Household Support grants Repairs and mainten8n Travel and subsistence 476 476 442.169 9,795 111 284.552 9,761 38 113,323 4,712 10,579 423,076 442,169 9,795 29,411 4,025 16.634 502.034 29,411 4,025 16.634 502.510 476 Support costs Rent and rates Insurance Telephone and fax OfficE expenses Printing. postage and ststionery Trade subscriptions Sundry expenses Advertising Aeeountancy and bookkeeping fees Independent examinels fee Legal and professional fees Bank charges Depreciation of fixbjres. fittings and equipment (Profitiitoss on sale of tangible fixed assets held for charity's own use 39,575 2,226 8,637 29,007 12,482 798 4,604 9,310 7,005 600 12,769 399 9,298 460 39,575 2,226 8,637 29,007 12,482 798 4.604 9,310 7,005 600 12,769 399 9,298 460 21,323 1,431 3,626 17,694 11,283 357 3,329 3,212 4,386 560 11.952 432 5,868 137.170 137,170 85,453 476 639.204 639,680 508.529 Ofthe expenditure in 2023, £6,171 reLgted to unrestricled funds and £502,358 relatsd to restricted fund¥. Governance costs 2024 2023 Accountancy fees Independent examiner's fee Legal and professional fees 7.005 600 12,769 20,374 4,386 560 11.952 16,898 Page 15
Carer Support Carllsle & Eden Ltd Notes to the Financial Statements forthe Year Ended 31 March 2024 . cijnlinued Tru$to6s' romunoration and expenses One trustee was paid remuneration from employmerst with the charity. Pemiission to make the payments were granted by the Charity Commission. During the year. Carolyn Greenhalgh received remuneration consisting of £1,787 $818ry {2023 £7,613) and £73 employers pension conlribluions 12023 £2481 in relation to admin work carried out. No trustees reiVed any reimbursement for costs incurred during the year. Nat incomollexp8ndithro) Net incomellexpenditurel is stated after charging.. 2024 2023 Lossllprofftl on disposal of tangible fixed assets Deprectation of tsngible fixed assets 460 9,298 5,868 Employees. ramungration The monthly average number of persons {including senior management) employed by th& charity during the year was as follows.. 2024 No. 2023 No. Charitable activities 18 12 The aggregate payroll costs of these persons were as follows.. 2024 2023 Wages and salaries Social security Other pension costs 390,319 27,434 17.408 435,161 256,041 1 5,314 12,387 283,742 No employee received emoluments of more than £60.000 during the year. The key management personnel comprise the Tnjstees. The total employee benefits of the key management personnel of the Charity were £nil {2023- £nill. Page 16
Carer Support Carlisle & Eden Ltd Notes to the Financial Statements for the Year Ended 31 March 2024 .. conlinued 10 Tangible fixed assets Flxtures, fittlngs and equlpment Cost As at 1 April 2023 Additions Disposals As at 31 Marth 2024 62,668 22,803 (30,259) 55,212 Depreciation As at 1 April 2023 Eliminated on disposals Charge for the year As at 31 March 2024 48.060 {29,7991 9.298 27.559 Net book value As at 31 March 2024 As at 31 March 2023 27,653 14,608 11 Dobtors 2024 2023 Trade debtors Other debtors Prepayments and accrued income 73,153 7,712 16,468 97,333 3,483 18,734 22,217 12 Cr8ditor3: Amounts falling due withln one 2024 2023 Trade creditors Taxation and social security Other creditors Accruals and deferred income 406 11.520 2,926 20,749 35,601 1,114 1,526 83,170 85.810 Page 17
Carer Support Carlisle & Eden Ltd Notes to the Financial Statements for tho Year Ended 31 March 2024 . continued 13 Members. liability The charity is a private company limited by guarantee and consequently does not have share capilal. Each of the members is liable lo contribute an amount nol exedIng £1 towards the assets of the charity in Ihe event of liquidation. 14 Operaling lease commitsnents As at 31 March 2024 the charity had total fvture minimum lease payments under non-cancellable operaling leases as follows.. Land and Bulldings Other 2024 2023 2024 2023 Within and fve years 44,559 69,651 1,296 1,728 15 Pension scheme Defined contribution pension schema The charity operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the charity lo the scheme and amounted to £17,408 (2023 - £12,387). Contributions totalling £2,926 {2023 - £1.526) were payable to the scheme at the end of the period and are induded in creditors. Page 18
Carnr Support Carllsle & Eden Ltd Not8s to the Financlal Ststements for the Year Ended 31 March 2024 . continugd 16 Related parties Controlling entity The charity is controlled by the trustees who are all directors of the company. 17 Analysis of funds At 1 April 2023 Incoming resources Re80urce8 expended At 31 March 2024 Transfers General Funds Core Adult Unreslricted Young Unrestricted 311,841 21,369 11,873 345,083 13,891 3,474 1,976 19,341 110,1611 22,803 338,374 24.843 13,849 377,066 {10,161) 22,803 Restricted Fund8 CSC WAF Main Contract CSC Cumberland Main Contract Restricted Carer Support Iformerly CSC Main Contract) Awards 4 Al CCC Nei9hbourho¢xI Forum Cumbria Community Foundation National Lottery- LAC Discharge Pathway O- cvs Frieda Scott Trust National Lottery- Discharge Garfield Weston Westsnodand & Fume88 National Lottery Cost of Living 296,928 1251,771) 13,784) 41,373 (7.693) 253,039 1211,472) 14,019) 29,855 106,462 2,830 1¢JS,462 {2.8301 2,842 {2,8421 14,403 {5,4451 (13,0001 39,266 (1,403) {33,821) 250 6,750 15,800 (7,000) 15,800 61,280 25,000 12,500 (41,0851 (10,0001 110,0001 20,195 115,0001 2,500 57,295 754,858 157,295) 1629,5191 113,64g {22,8031 216,185 458,732 774,199 1639,6801 593,251 Page 19
Carer Support Carfisle & Eden Ltd Notes to the Financial Ststements for the Year Ended 31 March 2024 . conlinu8d CSC WAF Main Contract- restricted to fund activities and support for carers in Westmorland and Fumess. CSC Cumberland Main Contract- restricted to fund activities and support for Car$ in Cumberland. Restricted Carer Support Ifomieriy CSC Main Contract) - restricted to fund activities and support for Carers. Awards for All - restricted lo provide trips and activities for Young Carers.. for 1 year, during Ihe school holidays. CCC Neighbourhood Forum - restricted to provide tsips and activities for young carers. Cumbria Community Foundation - restricted to provide a laptop and staff time to deliver Pathway-o phone calls. National Lottery LAC restricted to support Fomier Carer5 for up to one ye8r after their caring role has ended. Discharge Pathway O CVS - restricted to fund well-being telephone calls to vulnerable people discharged from the acute hospitals. Frieda Scott Trust- to support volunteèr activities for adult carers in Eden. National Lottery - Discharge - this is a continuation of the previous years Discharye Pathway project with a change of focus to deliver volunteer led activities in Carlisle and Eden. Garfield Weston- restricted to fund set up costs for Cumberland. Westmorland & Furness funding devolved from Wesmorland and Furness DWP National Household Support Fund to be given directly lo Carers. National Lottery Cost of Living- funding towards increased costs due to the cost of living crisis. 18 Transfers Transfers of £22,803 from CSC Cumberland Main Corrtract, CSC WAF Main Contract and Garfield Weston funds represent restricted funds received lo purchase fixed assets, Once the assets were purchased the original restriction on the funds were met and the funds were therefore transferred to unrestricted, in line with the SORP. Page 20
Carer Support Carfisle & Eden Ltd Notes to the Financial Statements for the Year Ended 31 March 2024 .. continued Prior pariod At 1 April 2022 Incoming resource8 Resour¢es expended Transfers At 31 March 2023 General Funds Core Adult Unrestricted Young Unrestricted 298,424 14.033 8,574 321.031 7,698 7,336 3,299 18,333 16,171) 11.890 311,841 21,369 11,873 345,083 {6,171) 11,890 Restriclgd Funds CSC Main Contract CSC Carlisle Awards 4AII CCC NeighbourhoodCCC Neighbourhood Forum Cumbria Community Foundation National Lottery- LAC Discharge Pathway O- CVS Eden District Council Masonic Charitable Soc4ety Hadfield Trust 120,706 254,750 23,000 10,000 76,500 {268,9941 (23,8031 17,1701 174,1971 106,462 {7,6931 2.830 2,842 {6,8901 539 28,160 321 52,304 166.0611 149,1901 {9.8001 (2,8371 13061 14,403 15,445) 250 43,424 10,050 2,837 5.000 475.028 {5,000) 111,890) 152,869 {502,3581 113,649 473,900 493,361 {508,5291 458,732 Page 21
Carer Support Carlisle & Edan Ltd Notes to tho Financial Statemonts forthe Year Ended 31 March 2024 . continued 19 Net assets by fund Unrestricted Funds Rgstrictod Funds Total Funds 2024 Totsl Funds 2023 Tangible assets Current assets Creditors= Amounts fallin9 due within one year Net assets 27.653 364.265 27,653 601,199 14,608 529,934 236,934 {14,8521 377,066 {20.749) 216,185 135,601) 593.251 (85,8101 458,732 Prior period Unrestrictsd Funds Restriclgd Funds Totsl Funds 2023 Totsl Funds 2022 Tangible assets Cuffent assets Creditors.. Amount5 falling due within one year Net assets 14.386 352,950 (22,2531 345,083 222 176,984 (63,5571 113,649 14.608 529,934 185,810) 458,732 8,586 504,790 {39,476} 473,900 Page 22