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 0492￿3 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 aCc￿VnIS in accordance with the Financial Reporting Standaid applicable in the UK and Rep￿blIC 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 a￿as, 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 NeI￿orkIng 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 Unidentif￿d Carers, unmel needs and finan¢ial stability. Within Cumberland, we are ext￿MelY 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 TriplActivil￿s 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 re￿ntlY 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 be￿een 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 (In￿ease)/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 c￿nCern 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 peri￿S 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 reSoUr￿S expended when they are dislribuled. They are valued 81 the amount the charity would have had to pay lo acquire them.