Carer Support Eden Ltd (previously Carer Support Carlisle & Eden Ltd) {A company Ilmltèd by guarantee) Annual Report and Financial Statements 31 March 2025 Company registration number: 04929903 Charity reglstration number: 1101719 dOdd&co
Carer Support Eden Ltd {previously Carer Support Carllsle & Eden Ltd) Contents Reference and Administiative Details Twstees, report Trust6es' responsibilities in relation lo the financial slalements Independent &xaminerts report Statement of financial activities Balance sheet Cash flow statement 10 Notes to the financial slalements
Carer Support Eden Ltd (previously Carer Support Carlisle & Eden Ltd) Reference and Administrative Details Charlty name Carer Support Eden Ltd (previousty Carer Support Carlisle & Eden Lldl Charity r6glstratlon number 1101719 Company reglstration number 04923 Princlpal offl¢6 The Office Mardate Road PENRITH CA119EH Registored offlco The Office Mardale Road PENRITH CA119EH Trugte68 C Maxw811 C A Greenhalgh (Resigned 24 Juty 20241 B Furneaux H Wright R M 8ridges (Resigned 14 August 20241 {Appointed 22 January 2025> M J Owens A¢countsnt Dodd & Co Limited FIFTEEN Rosehill Montgomery Way Rosehi1S Estate CARLISLE CAI 2RW Page 1
Carer Support Eden Ltd (previously Carer Support Carltsle & Eden Ltd) Trustees. Report for the Year Ended 31 March 2025 The Tr¢Jstees Iwho are al80 directors of the Charity for the purposes of the Companies Act) have ple8sure in presenting their annual report together wilh the financial statements of Carer Support Carlisle & Eden Ltd (previously Eden Carers) (the Charity) for the period ended 31 March 2025. The financial statemenls have been prepared in accordance with the accounting polic4es set out in the notes lo the accounts and cornply with the Charity's governing document, the Charities Acl 2011 and Accounling and Reporting by Charitie5.' Slalemenl of Recommended Practice applicable to charities preparing their aCcVnIS in accordance with the Financial Reporting Standaid applicable in the UK and RepblIC of Ireland. Structure, governance and management Constltution Th8 Charity was established under a constitution adopted on 14 February 2001, and was registered with the Charity Commission on the 7 June 2001 Iregislration number 1086955). The charity was incorporated as charitable company limited by guarantee on 13 October 2003 and the new company registered with the Charity Commission (regislralion number 11017191. On 30 Saptember 2025, The Charity changed its name from Carer Support Carlisle & Eden Ltd to Carèr Support Eden Ltd following the transfer of the contract for services in Carlisle lo a separate organisalion. Organisatlonal structure and dèclsion maklng The Trustees when complete consist of al least three and not more than twelv6 individuals, all of whom MLJSI be Members of the Charity. The Trustees are elected by Ihe Charily's Members at the Annual General Meeting (AGMI. One third of the Trustees musl retire at each AGM bul all TTUStees may immediately stand for r&eleclion and may be reappoinl8d. The Chair of the board is responsibl8 for the induction of any new Trustee. Several of the current Trustees have 6xperienc4 of being a Carer. Risk management The Trustees have assessed the major risks lo which the Charity is exposèd, in particular those related lo the operations and finances ol the Charity, and are s81isfied Ihal systems and procedures are in place lo mitigate 6xposure to the major rlsks. Objèctlve8 and activities The objectives of the Charily are lo assist Carets by providing information. support. practical help, advice, assistance, services and advoca¢y. Carer Support Carlisle & Eden works to ensure Ihal Carers". from the of 5+ are recognised and valued for their contribution lo sociely and that all Carers in Ed8n and Carlisle receive support and information which will assist them in thair caring roles and enable them to fulfil their own fteeds as individuals. The Charity's mission slalemenl.. 'Enhancing lives by delivering an effeclive service by a passionate and professional team empowering car6rs through a needs led creative approach. The Trustees conlirm that they have referred to Ihe Charity Commission public benefit guidance when reviewing the Charity's aims and objectives and in planning future activities. Achievement8 and performance, from Ihe Chalrman: With fully slaff6d teams in both aas, this year has been one of expanding our volunteer offer, delivering counselling sessions lo Carers and challenging ourselves to do more for Carers. We acted on the many opportunities operating across kn Local Authorities presented, as well as dealing with the ch8118nges and logistics. As an organisalion 8nd indivKfuals. we should be immensely proud of the work and commilment¥hown lo make this year such a success. The Chair and Trustees would like lo recognise Ihe contribution of staff and the Chief Officer. Their absolute commitment lo ensuring the best outcomes for Carers and the long term. Highlights from this year include.. Obtaining Carers Trust 'Excellence for Carers. qualily marf(. Page 2
Carer Support Eden Ltd {previously Carer Support Carlisle & Eden Ltd} Trustees. Report for the Year Ended 31 March 2026 Securing grants that enabled us lo.. Deliver trips and activities during the school holidays lo our YouThJ Carers. A National Lottery grant", secured in partnership with f811¢)w Cumbria Carers Organisations enables us to continu6 supporting Life After Caring Careis for another three years. Household Support grant from Westmorland and Fumess to Carers in financial need. Accessing Carers Trust grants for indimdual CatErs. We retained our ISO 9001.'2015 qualily mark. We continued honing systems, searching for 'bes1 value for money. in contracts and reviewing our policies and procedures. We laid the foundations for our Student Volunteer Counselling seNc£. which will start May 2025. We welcomed n6w colleagues and said goodbye to others. Attendanc8 al our Young Carefs Ptzza Club and Carlisle Youth Zone was 393 We p8rticipat8d in 109 Early Help. Child in Need andlor Child Proleclion méetings. Collective altendan at our Adult I Parent Carer l Life After Caring activities, hubs and trips tolalled 634 In addition lo Carer Assessments and Reviews staff delivered over 1,911 additional actions to and for the Carers Ihey support. S18ff dellvered ovér 113 NeIorkIng l Awareness raising sessions to the wder Eden I C8disle area. We conlinue to strengthen and fom new partn&rships. Working closaly with both Cumbedand and Westmorland and Fumess Councils dev8loping their offer to Carers. As well as North Cumbria Integrated Care Trust, Cumbria Northumberland Tynè & Wear and The Lancashire & South Cumbria NHS Foundation Trust. We engaged with 695 new Car8rs and continued to support OV8r 1,782 Carers known lo us in Eden & Carlisle. Whilst the Charity's main objectives for next year remain like Ihose for this year and reflect the outcomes of our business planning events. an important focus wll be on Unidentifd Carers, unmel needs and finan¢ial stability. Within Cumberland, we are extMelY grateful to the 4 existing adult volvnleets and 8 new adult voluntéers who have supported us throughout this year. We are also grateful to our 4 young volunteers who have helped us with our Young Carer lrips and after school club. Also lo Vibr8nt Beauty, Carlisle who worked with us to offer free relaxing Ir6atmenls lo our Carers in the early part of Ihe financial year. Most noliceab5y there ha5 been the increase in Ihe number and frequency of volunteers delivefing our companionship sitting service lo Carers in Ihoir homes, allowing them to gain a very much needed break. Additionally. our volunteers have also supported us with admin tasks, IT home visits. counselling sessions and by attending I running our Carers Hubs. There was a steady increase in the number of active volunteers throughout the year and by the end of th8 year, Carer Support C8rlisle & Eden volun16ers in the Cumberland area have provided a lolal of 605 hours of their lime. This bTeaks down as follows= 123 Companionship Sits 83 hours of support for Young Carer TriplActivils 8 IT Home Visits 4 Carers Hubs being run monthly in a variety of localions 34.5 hours of in offits admin support 8 hours of spalrelaxing treaiments delivered Pa9e 3
Carer Support Eden Ltd (previously Carer Support Carlisle & Eden Ltd} Trustees. Report for the Year Ended 31 March 2025 44 hours of support for Young Carer TriplActivittes Within Eden, we ara extremely grateful lo the 20 volunteers who have continued to support us throughout the last year. We Bre also grateful lo The North Lakes Spa who regularly work wilh us offering complimentary spa treatments and use of their facilities and lo Joanna Griffiths at the Retreat at Red Barn, who provid6s us with free relaxing treatments for Carers. We have continued lo deliver a high number of companionship sils to Carers in their homes, allowing them lo gain a very much needed break. Additionally, our volunleers have also supported us with admin tasks, IT home wsits. attending I running our Carers Hubs, and supporting us with a¢Jult, young carer and life after carer activities. We have also rentlY restarted the Companion Caller service which we had in p12ce during the Covid lockdown lo try to further rèduce Carer isolation. Carer Support Carfisle & Eden volunteeis in the Eden area have provided a total of 1,130 hours of their lime, throughout the18St year. This breaks down as follows-. 303 Companionship Sits 3 IT Home Visits 7 Caror Hubs being monthly in a variely of locations 20 hours of in office admin support 24 hours of spalre18xing treatments delivered 50 hours of support for Adult Carer TriplAdivilies 15 hours of support for Life After Car6r TriplActivilies 5 hours of Companion Calls 63 hours of volunteer Iralnlngl'get togelhers, Reservas pollcy The Trustees have estsblished a policy lo maintain unrestricled fvnds. 81 a level sufficient lo meel ils ineseapable Commitments {currenlly £300.000) in line with our stalulory obligations. For example property ienlal, redundancy payments and lo provide a basic informalion and signposting service to Carers for al least six months. The Charity's unreslri¢ted fund8 are therefore sufficient lo meet these cosls. The free reseN6s of the charity al the y8arend were £620,201. Flnanelal revl8W Total income for the year amounted lo £669,632 12024 £774.1991, 8xpendilure totalled £606,774 for the year {2024 £639,680). This left an overall surplus of £62.858 {2024 £134,519). Total funds carried foward at th8 yearend ware £656,109 of which £647.739 related lo unrestricted funds and £8,370 related to reslricled funds. On 1 October 2025. Carer Support Carlisle and Eden vrill no longer be delivering services in Carlisle. The team al Carlisle will TUPE lo the new seNice provider from this date. The Trustees have assessed the impact on Ihe Charity and are h8ppy there are no malen81 uncertainties thal cast any doubt on the ability of the Charity lo continue as a going concem. Small company provisions This report has been prepared in accordan wlh the small companies regime under the Companies Act 2006. Page 4
Carer Support Eden Ltd (previously Carer Support Carlisle & Eden Ltd) Trustees. Report for the Year Ended 31 March 2025 Approved by the Board on 29 October 2025 and signed on its behalf by.. C Maxwell Truslae Page 5
Carer Support Eden Ltd (previously Carer Support Carlisle & Eden Ltd) Trustees, Responsibilltles in relation to the Financial Statements The trustees (who are also directors of Carer Support Eden Ltd {preMously Carer Support Carlisle & Eden Ltd) for the purposes of company lawl are responsible for preparing the Trustees. Annual R6POrt and the finar)cial statemènts in accordan with applicable law and the Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland.. Company law requires the trustees to prepare financial statements for each financ4al year which give a true and fair view of the slate ol affairs of the charitable company and of the incoming resources and appllcalion of resources, induding income and expenditure, of the charitab18 company for that period. In preparing these financi81 stalem&nls, the Iruslee5 are requir6d to.. select suitable accounting policies and then apply them consistently.. observe the methtsds and principles in the Charities SORP,. make judgements and estimates Ihal are aSOnable and prudent,. state whether applicable UK accounting standards have been followed, subjecl to any material departures disclosed and explained in the financial stslemenls.. and prepar6 the financial slatemenls on the going concern basis unless il is inappropriate lo presumo that the charitable company will continue in businèss. The trusteas a responsible for keeping proper accounting records that disclose with reasonable accuracy al any time the financial position of the charitable company and enable them to ensure Ihat the financial statements con)ply with the Companies Act 2006. They are also responsible for safeguarding the assets of the ¢h8rilable company and h8nce for taking reasonable steps for Ihe prevention and detection of fraud and other irregularilles. Page 6
Independent Examiner's Report to the Trustees of Carer Support Eden Ltd {previously Carer Support Carlisle & Eden Ltd) I report on the accounts of the company for Ihe year ended 31 March 2025, which are set out on pages 8 to 24. Respective responslblllties of trustee8 and examinor The Iiustee5 (who are also the directors of the company for Ihe purposès of company18w) are responsible For the preparation of the accounts. The Iruslees consider that an audit is not required for Ihis year under section 144{2) of the Charities Act 2011 as amended by the Charities Act 2022 {Ihe Act) and that an independént examination is needed. The charity's gross income exceeded £250,000 and l am qu81ified to undertake the examination by being a qualified member of the Institule of Chartered Accountants in England and Wales. Having satisfied myself that the charity is not subj'ect lo audit under Part 16 of the Companies Act 2006 and is eligible for independent examination, it is my responsibility to: examine the 8ccounts under section 145 of th6 Act.. follow thè procedures laid down in the General Directions given by the Charity Commission under s8Ction 145 {5) (b) of the Act.. and slate whether particular matters have ccffne to my attèntion. Ba$1$ of indapendentexamlner'8 roport My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and 8 comparison of the accounts presented with Ihosa records. It also includes consideration of any unusual items or disclosures in the accounts, and $68king explanations from you as Iruslees concErning any such matters. The procedurès undertaken do not provide all the evidenc6 Ihat would be required in an audit and consequently no opinion is given as to whether the 8ccounls present a 'lrue and fair vievl and the report is limiled to those matters $6t out in the slalement below. Independent examlner'8 Statement In conne¢tion with my examination. no maller has come to my attention: 111 which giv6s me rè8sonabl8 cause to believe that in any material respect the requirements.. to keep accounling rec£Jrds in accordance with section 386 of th8 Companies Act 2006,, and to PTepare accounts which accord with Ihe accounting record5, comply with the accounting requirements of seclion 396 of the Companies Act 2006 and wlh the methods and prinoiples of the Statement of Recommended Practice.. Accounting and Reporting by Charities have not been met., or {2) to which, in my opinion, attention should be drawn in order to enable a proper underslanding of the accounts to be reached. FIFTEEN Rosehill Montgomery Way Rosehill Estate CARLISLE CA12RW oanne Thomlinson FCA Dodd & Co Limited Chartered Accountants 29 October 2025 Page 7
Carer Support Eden Ltd (previously Carer Support Carfisle & Eden Ltd) Statement of Financial Activities (including Income and Expenditure Account) for the Year Ended 31 March 2025 Unrestricted Restrlcted Total Funds Total Funds Funds Funds 2025 2024 Note Income and endowment8 from: Donations and legacies Investments Charilable acliwties Total incom8 and endowments 9.479 23,797 579.198 612,474 3,111 12,590 23,797 633,245 669.632 5,501 8,509 760,189 774,199 54.047 57,158 Expendlture on: Raising funds Ch8ritable activities Total expenditure 109 519,382 519,491 109 606,665 606,774 476 639,204 639,680 87.283 87,283 Net income before Iransfers 92,983 (30,1251 62,858 134,519 Transfers Transfers beeen funds Net movements in funds 92.983 (30,1251 62,858 134,519 Reconclllation of funds Total funds brought foward Total funds carried fomard 554.756 647,739 38,495 8.370 593,251 656,109 458,732 593,251 All of th& Charity's activities derive frcfft continuing operations during the above periods. The noles on pages 1110 24 form an integral part of these financial slatemenls. Page 8
Carer Support Eden Ltd {previously Carer Support Carlisle & Eden Ltd) Company registration number: 04929903 Balance Sheet as at 31 March 2025 2025 2024 as restated Note Flxed assets Tangible assets 10 27,538 27.653 Current assets D6btors Cash at bank and in hand 11 84,162 623,569 707,731 22,217 578,982 601,199 Credltor¥- Amounts falllng due withln ne year 12 {79,160) {35,601) Net current assets 628,571 565,598 593,251 N&t asgets 656,109 Tho funds of th6 ¢harlty: Restrlctod funds Unr•strlcted funds Unre8lri¢ted income funds 8,370 38,495 647,739 554.756 Total charity funds For the financial year ended 31 March 2025, the charity was entitled to 8xemplion from audit under s6Ction 477 of the Companies Act 2006. The members have not required the charity to obtain 8n audit of ils gccounts for thè year in quastion In accordance with s8clion 476 01 the Act. 656.109 593.251 The directors acknowladge their responsibilities for complying with Ihe requirements of the Act with respect to 8ccounling r8cords and the preparation of accounts. Th88e accounts have been prepared in accord8nce with the provisions applicabl8 lo comp8nies subject lo the small companies regime. Approved by the Board on 29 October 2025 and signed on its behalf by.. C Maxwell Trustee Thè notes on pages 11 to 24 form an integral part of these financial statements. Page 9
Carer Support Eden Ltd {previously Carer Support Carlisle & Eden Ltd) Cash Flow Statement for the Year Ended 31 March 2025 2025 2024 N6t ca8h provided by {used by) operatlng actlvities Nel income for the period Depreciation charges Loss on the sale of fixed assets (Inease)/deCreaS8 in debtors Increasel(d8creasel in creditors 62,858 12,325 134,519 9,298 460 75,116 150,2091 169,184 (61,945) 43,559 56,797 Net ¢a8h provided by (used In) invèsllng actlvities Purchase of property, plant and equipment 112,210) {12,2101 {22.803) (22,8031 Incroa8e In cash 44,587 146,381 The notes on pages 11 10 24 fomi an integral part of these financial stalements. Page 10
Carer Support Eden Ltd (previously Carer Support Carlisle & Eden Ltd) Notes to the Flnancial Statements forthe Year Ended 31 March 2025 Accountlng polScies Summary of $Sgnificant accountlng pollcle8 and keyaccountlng estimates The principal accounting policies applied in Ihe preparation of these financial statements are sel out below. These policies have been consistently applied to all the y88rs presented, unless oth8rwise stated. Stat¢ment of eompllance The finan¢ial slatemenls have been prepared in accordance with Accounting and Reporting by Ch8ri1ies'. ststement of Recommended Practice applicable to charilies preparing their accounis in accordance with th6 Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 2019) - (Charitias SORP {FRS 102)), the Financial Reporting Slandard applicable In the UK and Republic of Ireland {FRS 102) and the Companies Act 2006. Basls of proparatlon The charitable Company meets thè definition of a public benefit entity under FRS 102. Assets and liabilities are iniliaSly recognised at historical cost or transaction value unless otherwise staled in the relevant accounting policy notes. Going concèrn These financial statements h8ve been prepared on a golng cnCern basis. The trustees assess whether the use of going concern is appropriate i.e. whether there are any mat6rial uncertainties relaled lo events or conditions that may cast significanl doubl on the ability of the Charity to continue as a going coneern. The trustees make this assessment in respect of a period of one year from Ihe date of approval of the financial statements. Fund accountlng poll¢y Unrestricted income fund5 are general funds that are av8ilable for use at the trustees, discretion in furtherance of the objectives of the charity. Restricted incorne funds afé those donaled for use in a particular ar68 or for specific purposes, the use of which Is restrict8d to thal aroa or purpose. Further details of each fund are disclosed in note 17. P8ge11
Carer Support Eden Ltd {previously Carer Support Carlisle & Eden Ltd) Notes to the Flnancial Statements for the Year Ended 31 March 2025 conlinued Income and •ndovAnents Donations are recognised when the Charity has been notified in ¥Miling of both the amount and selllement dale. In th6 event that a donation is subject lo conditions that require a level of performan by the Charity before the Charity is entitled to the funds, the income is deferred and not recognised until either th086 conditions are fully met. or the fullilment of those conditions is wholly within th6 control of the Charity and it is probable that these conditions will be lulfilled in the reporting period. Legacy gifts 8re recognised on a case by case basis following the granl of probate when the adminislorlexeculor for the eslale has communicated in writing both the amount and setll8menl date. In th6 event that the gift is in the form of an assel other than cash or a financi21 asset traded on a recognised stock exchange. recognition is subject to the value of the gift beir)g reliably measured with a degree of reasonable accuracy and the lille lo the asset having been transferred to Ihe Charity. Income from Government and other grants. wh8lher 'capital' grants or'revenue, grants, is recognised when the charity has enlitlemenl lo the funds. any performance condilions allathed to the grants have been met, it is probable that the income will be received and the amount can be measured r61iably and is not deferred. Deferred incom6 represents amounts rectsived for fijlure periS 8nd is released lo incoming resourcès in the peri¢xI lor which, it has been received. Sucth income is onty deferr6d when.. The donor specifies that the donation musl onty be used in future accounting périods., or - The donor has imposed condilions which musl be met beforé the charity has unconditional enlillemenl. Gifts in kind are recognised in different ways dep8n(lenl on how they are used by the charity.. {il Those donat8d for resale produce income when they are sold. They are valued at the amount actually réalised. lill Those donated for onward Ir8n8mission to ben6fi'ciari8s are included in the statement of financial activities as incoming resources and reSoUrS expended when they are dislribuled. They are valued 81 the amount the charity would have had to pay lo acquire them. <iiil Those donated for use by the Charity itself are included when receivable. They are valu6d al the amount the Charity would have had to pay to acquire them. Incoming resources from lax reclaims are included in the statement of financial activities at the same time as the gift to which they relate. Investment income Is recognised on a receivabl8 basis. Income from charitable activities indudes income recognised as earned {8s the relaled goods or seTvices are provided) under contract or where enlillement to grant funding is subject to specific perfomiance conditions. Grant income included in this category Provides funding lo support programme activities and is recognised where there is entillemenl, probability of reIpl and the amount can be measured with sufficient Expendlture Liabililies are recognised as soon as there is a legal or constructive obligation committing the chaiily lo the expenditure, All expenditure Is accounted for on an accruals basis and has been classified under heading5 that aggregate all costs related lo the category. Costs of raising funds are the costs of trading for fuThYraising purposes. Charitsble expenditure comprises those costs incurred by the charity in the delivery ol ils activities and services for ils beneficiaries.11 indvdes both costs that can be allocated directly lo such activitie5 and those costs of an indirect nature necessary to support them. Costs are allocated beve0n Adull, Young and Parent carers based on the proportion of carers being supported by the charity. Page 12
Carer Support Eden Ltd (prevlously Carer Support Carlisle & Eden Ltd) Notes to the Financial Statements for the Year Ended 31 March 2025 . continued Taxatlon The Charity is considered lo pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore il meets the definition of a charitable company for UK corporation tax PUTposes. Accordingly, th8 Chanty is potentially exempt from laxalion in respect of income or e8Pital gains received within categories covered by Chapter 3 Part 11 of the Corporalion Tax Act 2010 Of Section 256 of Ihe Taxation of Chargeablé Gains Act 1992, to the exient that such income or gains are applied exclusivély to charitable purposes. Fixod a88•ts Individual fixed assets costing £100 or more ar8 initially recorded at cost. Deprociatlon Depreciation is provided on tangible fixed assets so as to writé off the cost or valuation.loss any 6slimaled residual value. over their expected usalul economic life as foll¢)WS- Fixtures, fittings and equipmenl 3-5 years slraighl line basis Trade Debtors Trad6 deblors are 8mounls due from customers for merchandise sold or seN1$ perfomied in the ordinary course of business. TTade debtors are recognised initially al Ihe transaction price. They are subsequently measured al amortised cost using th8 effective interest method, les5 provision for impairment. A provision for the impaiment of trade deblors is established when there is objective evidence Ihat the Charity will not be gble to collect all amounts due according lo the original terms of th8 r1vableS. Cash and Cash Equlvalents Cash and cash equivalenls comprise cash on hand and call deposils. and other 5hort-lerm highly Ilquld Inveslments that are readily convertibl8 to a known amount of cash and are subject to 8n inslgnificant risk of change in value. Liabllltles Trade creditors are obli9alions to pay for goods or serwces that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as curn1 liabilities if Ihe Charily doas not have an unconditional right. al the end of the reporting period, to defer settlement of the creditor for at least elve months after the reporting date. If there is an unconditional right lo defer setllamenl for at leasl twelve months after the reporting date. thoy are pr8sented as non-currenl liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured al amortised cost using the effective interest method. Operatlng leases Leases in which substantially all the Tisks 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 tem. Penslons The charity operates a d6fined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rule5 of the scheme. Page 13
Carér Support Eden Ltd (previously Carer Support Carlisle & Eden Ltd) Notes to the Flnancial Statemenls for the Year Ended 31 March 2025 continu8d Flnancial Sn$trumen18 Financial assets and financial liabilits'es 2re recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilities and equily instruments are classified according lo the substance of the contractual arrangements entered into. An equity instrument is any contract Ihal evidences a residual interest in the assets of the Charity after deducting all of ils liabilities. All financial assels and liabilities are initially measured at transadion pric£ {including transaction costs), exp1 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 price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement conslilules a financing Iransaclion, the financial asset or financial li8bilily is measvred al the present Value of the futuffj payments discounted at a Mark81 rate of interest for a similar debt instrum6nt. Flnanu81 assets and liabilities are only offset in the slalement of financial position when, and only when there exists a legally enforceable right to sel off the recognised amounts and the Charity intends either lo sellle on a nel basis, or lo realise the asset and sellle the liability simultaneously. Financi81 assets are dere¢ognised when and only when al the cnntractu81 rights lo the cash flows from the financial asset expire or are seiiled, bl the Charily Iranslers lo anolh8r party substantially all of the risks and rewards of ownership of the financial asset, or cl the Charity. despite having retained some, bul not all, significant risks and rewards of ownership, has transferred control of the asset to another party. Fln8ncial liabilities are derecognised only vthen tha obligation specified in the contract is dSscharged, cancelled or expires. Prlor perlod r6s1atèment Adjustments wer& made to the comparative figures resulting in the reduction of restricted reserves by £177.690 Bnd the increase of unrestricted reserves brought forward of the same value. The adjustment was required in order lo accurately reflect the CSC contracl income as unrestricted in nature. ralher than reslriclad. There is no impact to the overall SOFA figures. Donatlons and legacles Unrestricted Restrlcted Total Fund8 Total Funds Funds Funds 2025 2024 Donatlons and legacles Appeals and donations Gift Aid tax redaimed Donated goods 8,155 924 400 9,479 3,111 11,266 924 400 12.590 4,670 831 3,111 5,501 All of thé donations an¢J legacies income in 2024 relat lo unrestricted lunds. Page 14
Carer Support Eden Ltd (previously Carer Support Carfisle & Eden Ltd) Notes to the Flnancial Statements for the Year Ended 31 March 2025 continued Inve8tmènt8 Unrestrlcted Restricted Totsl Fund8 Total Funds Funds Funds 2025 2024 Inlarest on ¢ash deposits 23,797 23,797 8,509 All of the investments income in 2024 related to unrestricted funds. Charltablè a¢tlvlties Unrostricted Reslrlcted Totsl Funds Total Funds Funds Funds 2025 2024 Grants and contract income Government grants Other 577,988 44,247 9,800 622,235 9,800 1,210 633,245 746,819 12,500 870 760,189 1,210 579,198 54,047 Of thé income from charitable activities in 2024, £555,298 related to unrestricted funds and £204,891 related to restricted funds las reslaled). Page 15
CaT•r SpOrt Edan Ltd Iprevloualy C#reT Support Carl1310 & Eden Ltd) Notèi to tha Flnanelal Slat•m•nl• forth• Yur Endod 31 Mar¢h 2025 S E¥p•n4Jltur• Ralskng Adull r•rn Youn# Par•nt ¢arorn Toi41 2020 Total 2024 Dlr•ct ¢08ts FuniSral$lng c051s Erfoyrneni cos Ttips ond BC110$ forcbFer¥ co.19 Hous8hold SuM)Qrt yanls Repalrs and ffl8In¢anonc• Tr4¥818nd subs131@r* 476 442.169 9,795 29.411 4.025 16.634 502,510 330.611 8.576 10.628 5.182 10.675 365.672 69.602 34.801 435.014 11,264 13,984 8.819 14.046 481.256 2,297 546 2.247 76,982 109 38.493 Support ¢0611 Ronl and raits Insurgnce Telephtsne ind lax Office ¢xpeTr3e¥ Prlniliio. postag8 slalknmry Tiade 8ubS¢iipin8 Sundry e%ptrns•s Advert151110 Accounlancyond bookkeepkng fe48 Indop4ndenl exornlnèrfs fe Leoal and professlonal lees 31,782 2.TrJ7 4.(M 18,476 8.567 2.014 7,215 2.942 5.047 479 J.155 6.69f 423 051 3.890 1.804 424 1.519 620 3,346 4f,819 2,Ul 5.318 24.311 11,273 2,650 9A94 3.8Y2 6,640 630 4,1S1 596 12.325 39.S75 2.220 11.fj37 29.007 12,462 798 4.604 9,210 7.OOJ 600 12,769 399 9.29 425 1.945 902 212 310 531 50 f01 63 1.972 32 08pretiaiEon 01xI&S. fiINTros and 0(WMent 9.367 Page 18
C•tèr £ppOrt EdoD Ll4 Ipr¢¥lou8ly ¢ar•r Support C8dthlA & Edan Lldl Not•4 10 the Flttanclal Stotom•nts for tho Y•ar Éndod 31 March 2026 continued IProfillno55 on 8816 of laTvJlbkn ffi¥gd assdi hell Iwcharwstykn OS.392 20.084 10,042 I2518 137.170 109 461.064 91.066 46.635 6[.771 839,680 17
Carer Support Eden Ltd (previously Carer Support Carlisle & Eden Ltd) Notes to the Financial Statements for the Year Ended 31 March 2025 Of the expenditure in 2024. £473.404 related to unrestricted funds and £166,276 related lo reslricted funds. Governance costs 2025 2024 Accountancy fees Independent examinerfs fee Legal and professional fees 6.640 630 4.151 11,421 7,005 600 12,769 Trusteo8' remunèratlon and exp8nse8 No Irusi6es received any remuneration or reimbursement for costs incurr8d during the year. In the prior year. one trustee was p8id rémuneration from employment wilh the charity. P8m)ission lo mak6 the payments were granted by the Charity Commission. The trustee received remuneration consisting ef £1,787 sa18ry and £73 employers pension contribluions in r81alion to admin work carried out. Net income Net income Is stated after charging: 2025 2024 (Profilllloss on disposal of tsngible fixed as1$ Depreciation of tangible fixed assets 460 9,298 12,325 Page 18
Carer Support Eden Ltd (previousty Carer Support Carfisle & Eden Ltd) Notes to the Financial Statements for the Year Ended 31 March 2025 . Gonlinu8d Employees. ramuneratlon The monthly average number of parsons linduding senior management) employed by Ihe charily during the year was as follows.. 2025 2024 No. Charitable activities 18 18 The aggregate payroll costs of these persons were as fdlows.. 2025 2024 Wages and salariss Social security Other pension costs 385.784 27,550 18,173 431.507 390,319 27,434 17,408 435,161 No émployee received emoluments of more than £60,o¢XJ durin9 the year. The key management personnel comprise the Trustees and CEO . The total employee benefits of the key m8nagemenl personnel of the Charitywere £51,82612024- £45,570). Page 19
Carer Support Eden Ltd {previously Carer Support Carllsle & Eden Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 - continued 10 Tangible flxed ass•ts Flxtures, flttings and equlpmènt Cost As at 1 April 2024 Additions As al 31 March 2025 55,212 12.210 67,422 Depreclatlon As at 1 April 2024 Charge for the year As at 31 March 2025 27.559 12,325 39,884 Not book valu8 As al 31 March 2025 As al 31 March 2024 27,538 27,653 11 Debtor8 2025 2024 Trade debtors Other debtors Prepayments and 8ccrued income 50,698 11,861 21,605 84,162 3,483 18,734 22,217 Page 20
Carer Support Eden Ltd {previously Carer Support Carlisle & Eden Ltd) Notes to the Flnancial Statements for the Year Ended 31 March 2025 continued 12 Credltor6: Amounts falllng due within one year 2025 2024 Trade creditors Taxation and social $8curily Other creditors A¢cruals and deferred income 1.426 13,968 4.896 58.870 79,160 406 11,520 2,928 20.749 35,601 Creditors amounts falling due within one year indudes deferred incLime: 2025 2024 Amount defèrred in the year A8 at 31 March 2025 50,696 50,6g6 13 Members, Ilablllty The charily is a privatè company limited by guarante8 and conséquently does not h8v6 share capital. Each of the mémbers is liable lo contribute an amount not 8x¢eeding £1 towards the assats of the charity in the éV8nt of liquidation. 14 Operatlng lea8e commltment8 AS al 31 Maich 2025 the charity had total future minimum leas8 payments under nonThcancellable operaling leases as follows.. Land and Bulldlngs Other 2025 2024 2025 2024 Within one year Within hvo and five years 18.342 43.434 43.434 864 864 1,296 1,296 18.342 15 Pension scheme Defined conlrlbutlon penslon scherno The charity operates a defined contribution pension scheme. The pension cost charge for Ihe period represents contributions payable by the charity to the scheme and amounled lo £18,173 (2024 - £17.408). Contributions totalling £4,89612024 - £2.926) were payable lo the scheme at the end of the period and are included in creditors. Page 21
Carer Support Eden Ltd (previously Carer Support Carlisle & Eden Ltd) Notes to the Financial Statements for the Year Ended 31 March 2025 . continued 16 Related partle8 Controlllng entily Th8 charity is controlled by the trustees who are all directors of the company. 17 Analysls of funds Ag restated At l Aprll 2024 Incomlng re8ourc88 Ra$our¢es xpended At 31 Mar¢h 2025 Tran8fers General Funds Core Adult Unréstricted Young Unreslricled 516,064 24,843 13,849 554,756 603,395 5.790 3.289 612,474 (522,4891 596,970 31,139 19,630 647,739 2,492 (519,4911 Restrlcted Fund8 Francis Scott Trust National Lottery - LAC Discharge P8thway O - cvs Frieda Scoll Trust National Loltery- Discharge Westmorland & Furness Resldcted donallons 17.7 25,C7 (16,110) (18,227) 1,590 6,780 1,540 {1.540) (15,8001 15.800 20,195 2,500 (20,1951 (12.300) (3.111) (87,283) 9,800 3,111 57,158 38,49S 8.370 593,251 669,632 (806,774} 656,109 Francis Scotl Trust- support towards activities for Young Carers in Carlisle and Eden National Lottery LAC - restricted to support Former Carers for up to one year after Iheir caring role has ended. Discharge Pathway O CVS - restricted to fund well-being telephone calls to vulnerable people discharged from the acule hospitals. Frieda Scott Trust- to support volunteer activities for adult carers in Eden. Nalional Lottery - Discharge - this is a continualion of Ihe previous years Discharge Pathway proj6cI with a change of focus to deliver volunteer led activities in Carlisle and Eden. Westmorl8nd & Furness - fjJnding devolved from WesmoTland and Furness DWP National Household Support Fund to be given directly to Carers. Page 22
Carer Support Eden Ltd (prevlously Carer Support Carlisle & Eden Ltd) Notes to the Financial Statements for the Year Ended 31 March 2025 . continued Prlor pertod . As restated At 1 Aprll 2023 Incomlng resources Rasources èxpènded Transfers At 31 March 2024 General Funds General Unroslricled Adult Unreslrict6d Young Unr8Stricled 410,610 21,369 11.873 443.852 563.858 3.474 1.978 569,308 {473,4041 15,C(JO 516,064 24,843 13.849 554.756 (473,404) 15,000 Rèstrlcted Funds Awards 4 All CCC Neighbourhood Forum Cumbria Community Foundation Nation81 Lottery- LAC Oischarge Pathway O - CVS Frieda Scott Trust N8tional Lott8ry- Discharge Garf181d Weston Weslmorland & Furne88 Naional Lottery Cost of Living 2,830 2.842 {2.830) 12,842) {1,403) (33.821) (7.000) 14,403 (5,4451 250 {13,000) 39,266 6,750 15.800 61.280 25,000 12,51 57,295 204,891 15,800 20,195 (41,085) (10,000) (10,0¢)J) (67.295) {166,2761 115,0001 2,500 14.880 {15,CKJo) 38,495 458,732 774,199 (639,680) 593,251 Page 23
Carer Support Eden Ltd {previously Carer Support Carlisle & Eden Ltd) Notes to the Financial Statements for the Year Ended 31 March 2025 continued 18 Net assets by fund Unr6¥tri¢ted Funds Restrl¢ted Funds Tol81 Fund8 2025 Total Funds 2024 Tangible assets Current assèts Credilor8'. Amounts falling dug within one year Net assets 27,538 699.361 27,538 707,731 27,653 601,199 8,370 179.160) 647.739 179,160) 656,109 {35,601) 593,251 8,370 Prlor parlod . As restated Unrestrlcted Funds Restrlctad Funds Total Funds 2024 Total Fundg 2023 Tangible assets Current assets Creditors.. Amounts falling due within one yèar Nel 8SS61s 27,653 549,695 {22.5921 554,756 27,653 601.199 (35,601) 593,251 14,608 529,934 (85,8101 458.732 51,504 (13.0091 38,495 Pag6 24