## **Carer Support Eden Ltd**
**(A company limited by guarantee)**
**Annual Report and Financial Statements**
## **31 March 2026**
**Company registration number: 04929903 Charity registration number: 1101719**
## **Carer Support Eden Ltd**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' report|2|
|Trustees' responsibilities in relation to the financial statements|4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Cash flow statement|8|
|Notes to the financial statements|9|
## **Carer Support Eden Ltd**
## **Reference and Administrative Details**
**Charity name** Carer Support Eden Ltd **Charity registration number** 1101719 **Company registration number** 04929903 **Principal office** The Office Mardale Road PENRITH CA11 9EH **Registered office** The Office Mardale Road PENRITH CA11 9EH **Trustees** C Maxwell (Resigned 18 March 2026) E Furneaux H Wright (Resigned 1 April 2026) M J Owens (Resigned 8 October 2025) W Bentley (Appointed 17 September 2025) (Resigned 1 April 2026) D Leslie (Appointed 1 April 2026) J Soulsby (Appointed 1 April 2026) **Chief executive officer** D Leslie (Resigned 31 March 2026) **Accountant** Dodd & Co Limited FIFTEEN Rosehill Montgomery Way Rosehill Estate CARLISLE CA1 2RW
Page 1
## **Carer Support Eden Ltd**
## **Trustees' Report for the Year Ended 31 March 2026**
The Trustees (who are also directors of the Charity for the purposes of the Companies Act) have pleasure in presenting their annual report together with the financial statements of Carer Support Eden Ltd (previously Eden Carers) (the Charity) for the period ended 31 March 2026. The financial statements have been prepared in accordance with the accounting policies set out in the notes to 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.
## **Structure, governance and management**
## **Constitution**
The Charity was established under a constitution adopted on 14 February 2001, and was registered with the Charity Commission on the 7 June 2001 (registration number 1086955). The charity was incorporated as a charitable company limited by guarantee on 13 October 2003 and the new company registered with the Charity Commission (registration number 1101719).
On 30 September 2025, the Charity changed its name from Carer Support Carlisle & Eden Ltd to Carer Support Eden Ltd following the transfer of the contract for services in Carlisle to a separate organisation.
## **Organisational structure and decision making**
The Trustees when complete consist of at least three and not more than twelve individuals, all of whom must be Members of the Charity. The Trustees are elected by the Charity’s Members at the Annual General Meeting (AGM). One third of the Trustees must retire at each AGM but all Trustees may immediately stand for re-election and may be reappointed. 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 assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
## **Objectives and activities**
The objectives of the Charity are to assist Carers by providing information, support, practical help, advice, assistance, services and advocacy.
Carer Support Eden works to ensure that Carers; from the age of 5+ are recognised and valued for their contribution to society and that all Carers in Eden receive support and information which will assist 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 carers through a needs led creative approach.’
The Trustees confirm 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 performance, from the Chairman:**
Despite all the good work and dedication of all our staff, regrettably we were unsuccessful in our bid to retain the Westmorland and Furness contract for Carer Support.
As a result the trustees decided that it was necessary to close Carer Support Eden at a meeting on 11/03/2026. This was an extremely difficult decision but we felt it was the only option in the circumstances.
In order to safeguard our reserves for their intended purpose of supporting carers in the old Eden district, we have agreed to transfer our reserves once all outstanding obligations are cleared.
Page 2
## **Carer Support Eden Ltd**
## **Trustees' Report for the Year Ended 31 March 2026**
These will be transferred to Cumbria Community Foundation for investment and distribution. CCF is a highly experienced and well respected charitable foundation in our area, and we feel sure this will enable the funds to be used as intended.
## **Reserves policy**
The Trustees have established a policy to maintain unrestricted funds, at a level sufficient to meet its inescapable commitments (currently £100,000) in line with our statutory obligations. For example property rental, for at least six months. The Charity’s unrestricted funds are therefore sufficient to meet these costs. The free reserves of the charity at the year end were £663,995.
## **Financial review**
Total income for the year amounted to £541,841 (2025 £669,632), expenditure totaled £533,335 for the year (2025 £606,774). This left an overall surplus before other recognised gains and losses of £8,506 (2025 £62,858).
Total funds carried forward at the year end were £663,995 all of which related to unrestricted funds.
On 1 April 2026 Carer Support Eden will no longer be delivering services. The team will TUPE to the new service provider from this date. The Trustees have assessed the impact on the Charity and have decided to close the Charity; donating all reserves to Cumbria Community Foundation (CCF). CCF will establish a grant fund for the benefit of Carers in the former District of Eden.
## **Small company provisions**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
Approved by the Board on 20 May 2026 and signed on its behalf by:
.........................................
E Furneaux Trustee
Page 3
## **Carer Support Eden Ltd**
## **Trustees' Responsibilities in relation to the Financial Statements**
The trustees (who are also directors of Carer Support 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 Financial 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 charitable 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 required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles 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 concern 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 disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 4
## **Independent Examiner's Report to the Trustees of**
## **Carer Support Eden Ltd**
I report on the accounts of the company for the year ended 31 March 2026, which are set out on pages 6 to 19.
## **Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 as amended by the Charities Act 2022 (the Act) and that an independent examination is needed.
The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.
Having satisfied myself that the charity is 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 145 (5) (b) of the Act; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
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 a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such 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 set out in the statement below.
## **Basis of preparation - non-going concern**
We draw attention to Note 1 which explains that the financial statements have been prepared on a basis other than going concern, as the charity is being wound down following the loss of its primary funding contract.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance 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 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 understanding of the accounts to be reached.
......................................... Joanne Thomlinson FCA Dodd & Co Limited Chartered Accountants
FIFTEEN Rosehill Montgomery Way Rosehill Estate CARLISLE CA1 2RW
20 May 2026
Page 5
## **Carer Support Eden Ltd**
## **Statement of Financial Activities (including Income and Expenditure Account) for the Year Ended 31 March 2026**
|**Note**
**Income and endowments from:**
Donations and legacies
2
Investments
3
Charitable activities
4
Other income
5
Total income and endowments
**Expenditure on:**
Raising funds
6
Charitable activities
6
Total expenditure
**Other recognised gains/losses**
(Losses)/gains on revaluation of fixed
assets for charity's own use
Net income/(expenditure)
**Transfers**
Transfers between funds
Net movements in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2026**
**Total Funds**
**2025**
**£**
**£**
**£**
**£**
11,377
-
11,377
12,590
23,895
-
23,895
23,797
457,987
44,289
502,276
633,245
4,293
-
4,293
-
497,552
44,289
541,841
669,632
-
-
-
109
480,597
52,738
533,335
606,665
480,597
52,738
533,335
606,774
(620)
-
(620)
-
16,335
(8,449)
7,886
62,858
(79)
79
-
-
16,256
(8,370)
7,886
62,858
647,739
8,370
656,109
593,251
663,995
-
663,995
656,109|
|---|---|
All of the Charity's activities derive from continuing operations during the above periods.
The notes on pages 9 to 19 form an integral part of these financial statements. Page 6
## **Carer Support Eden Ltd**
## **Company registration number: 04929903**
## **Balance Sheet as at 31 March 2026**
|**Note**
**Fixed assets**
Tangible assets
11
**Current assets**
Debtors
12
Cash at bank and in hand
**Creditors: Amounts falling due within**
**one year**
13
**Net current assets**
**Net assets**
**The funds of the charity:**
**Restricted funds**
**Unrestricted funds**
Revaluation reserve
Unrestricted income funds
**Total unrestricted funds**
**Total charity funds**|**2026**
**£**
**£**
-
15,167
679,047
694,214
(30,219)
663,995
663,995
-
(620)
664,615
663,995
663,995|**2025**
**£**
**£**
27,538
84,162
623,569
707,731
(79,160)
628,571
656,109
8,370
-
647,739
647,739
656,109|**2025**
**£**
**£**
27,538
84,162
623,569
707,731
(79,160)
628,571
656,109
8,370
-
647,739
647,739
656,109|
|---|---|---|---|
||||656,109|
||||8,370
647,739|
||||656,109|
For the financial year ended 31 March 2026, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
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 acknowledge 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 accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the Board on 20 May 2026 and signed on its behalf by:
.........................................
E Furneaux Trustee
The notes on pages 9 to 19 form an integral part of these financial statements.
Page 7
## **Carer Support Eden Ltd**
## **Cash Flow Statement for the Year Ended 31 March 2026**
|**Net cash provided by (used by) operating activities**
Net income for the period
Depreciation charges
Revaluation of tangible fixed assets
Loss on the sale of fixed assets
Decrease/(increase) in debtors
(Decrease)/increase in creditors
**Net cash provided by (used in) investing activities**
Proceeds from the sale of property, plant and equipment
Purchase of property, plant and equipment
**Increase in cash**|**2026**
**£**
7,886
706
620
22,987
68,995
(48,941)
52,253
3,225
-
3,225
55,478|**2025**
**£**
62,858
12,325
-
-
(61,945)
43,559|
|---|---|---|
|||56,797
-
(12,210)|
|||(12,210)|
|||44,587|
The notes on pages 9 to 19 form an integral part of these financial statements.
Page 8
**Carer Support Eden Ltd**
**Notes to the Financial Statements for the Year Ended 31 March 2026**
## **1 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with 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 (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
The charitable company meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised 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 basis other than going concern.
The trustees made the decision on 11 March 2026 to wind down and close the charity as regrettably the charity was unsuccessful in its bid to retain the Westmorland and Furness contract for Carer Support. The planned closure date is August 2026, the trustees therefore consider it no longer appropriate to prepare the financial statements on a going concern basis.
As a result of ceasing to apply the going concern basis of accounting, tangible fixed assets have been revalued to their net realiseable value of £nil. The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.
## **Fund accounting policy**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance 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 which is restricted to that area or purpose.
Further details of each fund are disclosed in note 18.
Page 9
## **Carer Support Eden Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
## _......... continued_
## **Income and endowments**
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 until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity 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 administor/executor 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 gift being reliably measured with a degree of reasonable accuracy and the title to the asset having been transferred to the Charity.
Income from Government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the donation must only be used in future accounting periods; or
- The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Gifts in kind are recognised in different ways dependent on how they are used by the charity:
(i) Those donated for resale produce income when they are sold. They are valued at the amount actually realised.
(ii) Those donated for onward transmission to beneficiaries are included in the statement of financial activities as incoming resources and resources expended when they are distributed. They are valued at the amount the charity would have had to pay to acquire them.
(iii) Those donated for use by the Charity itself are included when receivable. They are valued at the amount the Charity would have had to pay to acquire them.
Incoming resources from tax 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 receivable basis.
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract or where entitlement to grant funding is subject to specific performance conditions. Grant income included in this category provides funding to support programme activities and is recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliability.
## **Expenditure**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted 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 its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Costs are allocated between Adult, Young and Parent carers based on the proportion of carers being supported by the charity.
Page 10
## **Carer Support Eden Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
## _......... continued_
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, 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 out 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 capital 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 Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Fixed assets**
Individual fixed assets costing £100 or more are initially recorded at cost.
## **Depreciation**
Depreciation is provided on tangible 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 course of business. Trade debtors are recognised initially at the transaction price. 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 evidence that the Charity will not be able to collect all amounts due according to the original terms of the receivables.
## **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 to a known amount of cash and are subject to an insignificant risk of change in value.
## **Liabilities**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
## **Operating leases**
Leases in which substantially 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.
## **Pensions**
The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.
Page 11
## **Carer Support Eden Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
_......... continued_
## **Financial instruments**
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Charity after deducting all of its liabilities.
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit 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 constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
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 recognised 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 a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the Charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the Charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
## **2 Donations and legacies**
|**Donations and legacies**
Appeals and donations
Gift Aid tax reclaimed
Donated goods|**Unrestricted**
**Funds**
**£**
11,377
-
-|**Restricted**
**Funds**
**£**
-
-
-|**Total Funds**
**2026**
**£**
11,377
-
-|**Total Funds**
**2025**
**£**
11,266
924
400|
|---|---|---|---|---|
||11,377|-|11,377|12,590|
Of the donations and legacies income in 2025, £9,479 related to unrestricted funds and £3,111 related to restricted funds.
## **3 Investments**
|Interest on cash deposits|**Unrestricted**
**Funds**
**£**
23,895|**Restricted**
**Funds**
**£**
-|**Total Funds**
**2026**
**£**
23,895|**Total Funds**
**2025**
**£**
23,797|
|---|---|---|---|---|
All of the investments income in 2025 related to unrestricted funds.
Page 12
## **Carer Support Eden Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
_......... continued_
## **4 Charitable activities**
|Grants and contract income
Government grants
Other|**Unrestricted**
**Funds**
**£**
453,487
4,500
-|**Restricted**
**Funds**
**£**
44,289
-
-|**Total Funds**
**2026**
**£**
497,776
4,500
-|**Total Funds**
**2025**
**£**
622,235
9,800
1,210|
|---|---|---|---|---|
||457,987|44,289|502,276|633,245|
Of the income from charitable activities in 2025, £579,198 related to unrestricted funds and £54,047 related to restricted funds.
## **5 Other income**
||**Unrestricted**|**Restricted**||**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|
||**Funds**|**Funds**||**2026**|**2025**|
||**£**|**£**||**£**|**£**|
|Other|4,293||-|4,293|-|
Page 13
**Notes to the Financial Statements for the Year Ended 31 March 2026**
## **Carer Support Eden Ltd**
_......... continued_
## **6 Expenditure**
|**Direct costs**
Fundraising costs
Employment costs
Trips and activities for carers
Household Support grants
Repairs and maintenance
Travel and subsistence
**Support costs**
Rent and rates
Insurance
Telephone and fax
Office expenses
Printing, postage and stationery
Trade subscriptions
Sundry expenses
Advertising
Accountancy and bookkeeping fees
Independent examiner's fee
Legal and professional fees
Bank charges
Depreciation of fixtures, fittings and equipment
(Profit)/loss on sale of tangible fixed assets held for charity's
own use|**Charitable**
**activities**
**£**
-
364,551
10,324
9,150
6,335
10,468|**Total**
**2026**
**£**
-
364,551
10,324
9,150
6,335
10,468|**Total**
**2025**
**£**
109
435,014
11,284
13,984
6,819
14,046|
|---|---|---|---|
||400,828|400,828|481,256|
||30,968
2,419
3,340
24,420
12,926
2,508
8,351
2,331
7,832
670
12,661
388
706
22,987|30,968
2,419
3,340
24,420
12,926
2,508
8,351
2,331
7,832
670
12,661
388
706
22,987|41,819
2,641
5,316
24,311
11,273
2,650
9,494
3,872
6,640
630
4,151
396
12,325
-|
||132,507|132,507|125,518|
||533,335|533,335|606,774|
Of the expenditure in 2025, £519,491 related to unrestricted funds and £87,283 related to restricted funds.
## **7 Governance costs**
|Accountancy fees
Independent examiner's fee
Legal and professional fees|**2026**
**£**
7,832
670
12,661
21,163|**2025**
**£**
6,640
630
4,151|
|---|---|---|
|||11,421|
Page 14
## **Carer Support Eden Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
_......... continued_
## **8 Trustees' remuneration and expenses**
No trustees received any remuneration or reimbursement for costs incurred during the year.
## **9 Net income**
Net income is stated after charging:
||**2026**|**2025**|
|---|---|---|
||**£**|**£**|
|Loss/(profit) on disposal of tangible fixed assets|22,987|-|
|Depreciation of tangible fixed assets|706|12,325|
## **10 Employees' remuneration**
The monthly average number of persons (including senior management) employed by the charity during the year was as follows:
|Charitable activities
The aggregate payroll costs of these persons were as follows:
Wages and salaries
Social security
Other pension costs|**2026**
**No.**
12
**2026**
**£**
318,432
28,140
15,516
362,088|**2025**
**No.**
18|
|---|---|---|
|||**2025**
**£**
385,784
27,550
18,173|
|||431,507|
No employee received emoluments of more than £60,000 during the year.
The key management personnel comprise the Trustees and CEO . The total employee benefits of the key management personnel of the Charity were £61,217 (2025 - £51,826).
Page 15
**Notes to the Financial Statements for the Year Ended 31 March 2026**
## **Carer Support Eden Ltd**
_......... continued_
## **11 Tangible fixed assets**
|**Cost or Valuation**
As at 1 April 2025
Disposals
As at 31 March 2026
**Depreciation**
As at 1 April 2025
Eliminated on disposals
Charge for the year
Revaluation
As at 31 March 2026
**Net book value**
As at 31 March 2026
As at 31 March 2025|**Fixtures,**
**fittings and**
**equipment**
**£**
67,422
(60,973)|
|---|---|
||6,449|
||39,884
(34,761)
706
620|
||6,449|
||-|
||27,538|
## **12 Debtors**
|Trade debtors
Other debtors
Prepayments and accrued income|**2026**
**£**
1,200
6,328
7,639
15,167|**2025**
**£**
50,696
11,861
21,605|
|---|---|---|
|||84,162|
Page 16
## **Carer Support Eden Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
_......... continued_
## **13 Creditors: Amounts falling due within one year**
|Trade creditors
Taxation and social security
Other creditors
Accruals and deferred income|**2026**
**£**
1,518
9,807
13,042
5,852
30,219|**2025**
**£**
1,426
13,968
4,896
58,870|
|---|---|---|
|||79,160|
Creditors amounts falling due within one year includes deferred income:
|As at 1 April 2025
Amount released to incoming resources
Amount deferred in the year
As at 31 March 2026|**2026**
**£**
50,696
(50,696)
-
-|**2025**
**£**
-
-
50,696|
|---|---|---|
|||50,696|
## **14 Members' liability**
The charity is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
## **15 Operating lease commitments**
As at 31 March 2026 the charity had total future minimum lease payments under non-cancellable operating leases as follows:
|Within one year
Within two and five years|**Land and Buildings**
**2026**
**£**
**2025**
**£**
-
18,342
-
-
-
18,342|**Other**
**2026**
**£**
**2025**
**£**
-
-
-
864
-
864|**Other**
**2026**
**£**
**2025**
**£**
-
-
-
864
-
864|
|---|---|---|---|
||||864|
## **16 Pension scheme**
## **Defined contribution pension scheme**
The charity operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and amounted to £15,516 (2025 - £18,173).
Contributions totalling £11,821 (2025 - £4,896) were payable to the scheme at the end of the period and are included in creditors.
Page 17
## **Carer Support Eden Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
_......... continued_
## **17 Related parties**
## **Controlling entity**
The charity is controlled by the trustees who are all directors of the company.
Page 18
## **Carer Support Eden Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
## **18 Analysis of funds**
|**General Funds**
Core
Adult Unrestricted
Young Unrestricted
**Restricted Funds**
Francis Scott Trust
National Lottery - LAC
Frieda Scott Trust|**At 1 April**
**2025**
**£**
596,970
31,139
19,630
647,739
1,590
6,780
-
8,370
656,109|**Incoming**
**resources**
**£**
484,065
6,107
7,380
497,552
18,500
25,789
-
44,289
541,841|**Resources**
**expended**
**£**
(480,449)
(2)
(146)
(480,597)
(20,090)
(32,599)
(49)
(52,738)
(533,335)|**Transfers**
**£**
(79)
-
-
(79)
-
30
49
79
-|**Other**
**recognised**
**gains/losses**
**£**
(620)
-
-
(620)
-
-
-
-
(620)|**At 31 March**
**2026**
**£**
599,887
37,244
26,864|
|---|---|---|---|---|---|---|
|||||||663,995|
|||||||-
-
-|
|||||||-|
|||||||663,995|
Francis Scott 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 their caring role has ended.
Frieda Scott Trust - to support volunteer activities for adult carers in Eden.
Page 1
## **Carer Support Eden Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
|_......... continued_
**Prior period**
**General Funds**
Core
Adult Unrestricted
Young Unrestricted
**Restricted Funds**
Francis Scott Trust
National Lottery - LAC
Discharge Pathway 0 - CVS
Frieda Scott Trust
National Lottery - Discharge
Westmorland & Furness
Restricted donations|**At 1 April**
**2024**
**£**
516,064
24,843
13,849
554,756
-
-
-
15,800
20,195
2,500
-
38,495
593,251|**Incoming**
**resources**
**£**
603,395
5,790
3,289
612,474
17,700
25,007
1,540
-
-
9,800
3,111
57,158
669,632|**Resources**
**expended**
**£**
(522,489)
506
2,492
(519,491)
(16,110)
(18,227)
(1,540)
(15,800)
(20,195)
(12,300)
(3,111)
(87,283)
(606,774)|**At 31 March**
**2025**
**£**
596,970
31,139
19,630|
|---|---|---|---|---|
|||||647,739|
|||||1,590
6,780
-
-
-
-|
|||||8,370|
|||||656,109|
Page 2
**Notes to the Financial Statements for the Year Ended 31 March 2026**
## **Carer Support Eden Ltd**
## **19 Transfers**
Transfers totalling £79 have been made from unrestricted funds to the National Lottery - LAC and Frieda Scott Trust restricted funds to fund overspending on these restricted funds.
## **20 Net assets by fund**
|Tangible assets
Current assets
Creditors: Amounts falling due within one year
Net assets
**Prior period**|**Unrestricted**
**Funds**
**£**
-
694,214
(30,219)
663,995|**Total Funds**
**2026**
**£**
-
694,214
(30,219)
663,995|**Total Funds**
**2025**
**£**
27,538
707,731
(79,160)|
|---|---|---|---|
||||656,109|
|Tangible assets
Current assets
Creditors: Amounts falling due
within one year
Net assets|**Unrestricted**
**Funds**
**£**
27,538
699,361
(79,160)
647,739|**Restricted**
**Funds**
**£**
-
8,370
-
8,370|**Total Funds**
**2025**
**£**
27,538
707,731
(79,160)
656,109|**Total Funds**
**2024**
**£**
27,653
601,199
(35,601)|
|---|---|---|---|---|
|||||593,251|
Page 19