Cumbria Cerebral Palsy
(A company limited by guarantee)
Annual Report and Financlal
Statements
31 March 2025
Company registratlon number.. 05386416
Charlty registratlon number: 1110076
dOdd&co

Cumbrla Cerebrdl Palsy
Contonts
Reference and Administrative Detalls
Trust8es' report
Trustees. responsibilÈlies in relation to the financial statements
Independent examlnerfs report
Stalement of financial actlvltl8S
Balance sheet
Cash ￿0W statement
10
Notes to the financlal statoments
11

Cumbrla Carnbral Palsy
Reference and Admlnlstratlvo Detalls
Charlty name
Cumbria C8r8bral P8lsy
Charity rnglstration number
1110076
Company roglstrallon numbor
05386416
Principal offlce
22 Spencer Street
CARLISLE
CA11BG
Reglstered offlco
22 Spencer Street
CARLISLE
CA11BG
Trust888
E M Thomson. Chair
N Wocklcock, Vice chair
AJCarr
G Wyk8S
J Harper
C S¢ott-Buccleugh
S Huntley
S Laydon
(Resigned 18 August 2024)
(R8slgned 4 September 2024)
S Halsall
A Woodman
T Amistrong
(Appointed 18 November 2024)
(Resigned 24 April 2025)
Accountant
Dodd & Co Limited
FI￿EEN Rosehill
Montgomery Way
Rosehill Estste
CARLISLE
CA12RW
Page 1

Cumbrfa Cerebral Palsy
Trustees. Report for the Year Ended 31 March 2025
The financial stslern8nts have been prepared in 8¢cordance with the accounting pollcies s8t out in not8S to the
accounts and comply the charivs governing document, the Charitles Act 2011 and Accounting and
Reporting by Charrties: Statement of Recommended Practice applicable to charitles preparing their accounts in
accordance with Ihe Flnancial R8POrting Standard applicable In the UK and R8public of Ireland.
PURPOSE OF THE CHARITY
The Charitws purpose is set out in the objects contained in the Cornpany's Memorandum of Association that are:
o pmmote the care and welfare of those with cerebral palsy and slmllar conditions, primarfly, but not
exclusively withln Cumbria. by providing servlcos. support and trainlng to those individuals Including
but not restri¢t8d to seNlces relating to health care, welfarn. medlcal treatment, education. employment
accommodation and advlce"
MISSION STATEMENT
We are a non-profit organisation supporting Cumbrian people wlth ￿rebral palsy and related disabilitles by
developing and sustaining servicos which promots ind8penden¢e and choice.
AIMS AND OBJECTIVES
In setting objectives and plannlng for actlvtties, th8 Trustees have given due consideratlon to g8neral guidance
published by the Charlty Commission relating to public benefft and this is adhered to al the charity Board
Meetings.
The focus of our activltles 15 to d8slgn and deltver person centred care planning by offering a range of flexlble
SenA￿s for people who have access to our day care opportunltles. Thls beneflts people by developing thelr
$eif-confidence as thèy are supported to take more ¢ontrol and mak8 decisions affecting their Ilves. We welcome
people from all backgrounds. falths, genders, or personal Circumstances and firmly believe this diversSty enables
everyone through the sharfng of experfencas. Skills and aptliudes.
The people who benefit from the charlty'5 servlc8 are those with complex physical, leamlng disabi1Stles,
challenging behaviours and dementla. Referrals to the s8ivice are mostly from $8h¢-r8ferral although w8 work
alongside thè Local Authority and Health Authority (NHS).
Th8 seNices are provided at our day care centre in knst6r House, Carfisl8 that is reglstered for up to 15 people
each weekday. and through our out-reach Communlty Services.
W8 also have 4 Charity shops in Cockermouth, Brampton. Wigton and Denton that provide a vitsl link to those
communities and increase awareness of ￿rebral palsy as well as raising funding for our out-reach services. The
second-hand shops also providg a wide range of goods to the communlti85 that need them. particularly important
during the current cost of living crisis with associated increases In child poverty.
ACHIEVEMENTS AND PERFORMANCE
This financial year remained challenging as the Income remained relatively flat year on year whilst cx)sts
increased by 8.9% mainly du8 to national minimum wage increases. The Charity continu8d to find cost savings to
mitigalg ongoing inflation for insurance and shop rental costs.
This resulted in a net surplus of £131 in the year.
An underfying reduction in Income at the Day Centre of (£37.017) resulted from the sad loss of clients. increased
sickness. and a reduction in Adult Social Care referrals as the Local Authority embarked on a r&tendering of
contracts.
The Charity successfully tendered and won 2 key contracts with the LoGal Authority for ongoing day and
community services including the provision of Iransport seNices following the purchase of a vehicle during the
year. Thesg ar8 three year {+2 year extension) contracts commencing on 1 sl April 2025. Whisl this is fantastic
news the charity is d8p8ndent on referrals from the Local Authorfty - Adult Social Care that have y81 to fully
matsriallse since contract award In January 2025.
Page 2

Cumbria Cerebral Palsy
Trustees. Report for the Yoar Endod 31 March 2025
Shop related Gift Aid ¢ontributlons Increased in the year to £17,226 however this masked an underlylng rèduction
In shop incom8 as tradlng reduced with noticeabl8 redudions in fooffall in the town centres. The charity continues
to develop the use of social medla sal8S.
The Charity also r8celved a legacy of £38.889 on 14th February 2025.
Key activities and projects for the public b8nefit induded:
Laptops for children at school
Trbrlder to improve mobilty and Ind8p8ndenee
Animal developm8nUcar8 in the resource centre
Gard6n proJect covering environmental, planning. selectlng tools and equipmen( and leaming different
skills
Using the new vehicle for exujrslons to the sea-side. Anfield football ground. other day trips
Collaboratlons wlth Oaktree Charlty for animal Care; Tullie House for cooking and exerclses,, Unlversity
of Cumbri8 for Integratlng o¢¢upational heatth in seNlce delivery
FINANCIAL REVIEW
Flnancial risk management objectlvo and poliei
The TN$tees review the major rlsks to which the ¢harity Is expos8d. System5 and procedures are established to
mitigate, vthere approprlate. these risks. Int8mal control systems are mlnimised by the implementatlon for
authori$ation of all transacllons and projects. Procedures are In place to ensure Health and Safety compllanca for
all staff, volunteers and visitors to the day care centr8, shops, and head office.
Reserves poll¢y
The Truslees have a policy to malntaln a balanc8 on unrestrict8d funds equivalent to 3 months unrestricted
payments. The balance in thé accounts show unrestricted funds of £342,925 at lh8 year end.
Based on the year end 31 March 2025, 3 months of unrestricted paym8nts is £124.623. There Is therefore
shortlall of £51,539 from the free reserves held at the year end of £73.084.
The charity has a high fixed cost base (i.e. salaries. premlses rent), and it would tske tlme for these lo be exited
In the event the charty was winding up. The change in presentation of costs made last year. has hlghllghted that
the reserves held by the charlty is insulTicient.
As noted In th8 A¢hlevements and Performanc8 sectlon, the Charity succ8ssfully tendered and won ikn key
contracts with th8 Local Authorlty for ongoing day and community services includlng the provision of transport
s8Nicès following the purchase of a vehide durfng the year. Since the contract b8gan. only on8 refèrral has been
made. The charity is carrying th8 staff and resources waiting for furthér referrals to be made.
As time progresses and costs incr8as8 year on year there is Incr8aslng pressure on the charfty. Costs such as
minimum wag8 increasès, Employer National Insuranc8 increases. utility costs and insurance. have b88n
suffered in the year. which have not only increased cashflow pressure but a￿ also increasing taffJet rèseNes
year on year too.
That results in the charity n8edlng to run at a sizeable surplus to be able to replenish resenies and bring Ihem in
line wlth the currant reserves policy. The Trustees acknowledge this is very cha118nging in current fundlng cllmate
but the Charity is maklng 8V8ry effort to monitor costs and increase overall income.
Page 3

Cumbrfa Cerebral Palsy
Trustsos. R•port for the Year Endod 31 March 2025
Principal Funding
The day opportunities income is through people's dlrect payments and the centre operates under a contract wlth
the Local Authority. Additional Funding to improve the quality of the service comes from fundraising by
application to trust funds. During the year we have secured funding from the following and wish to record our
grateful thanks lo:
Florence Nightingale Trust
Boshier Hinton
Hospital Saturday Fund
Independence at Home- lan Kershaw
Talisman Charitable Trust
Roseland Trust
Dunn8ry Twst
Fltton Trust
Rovlew of the Charltys financlal posltlon
The principal incom8 for the Charlty Is received from the day ￿ntre and four shops. The shops are now
delivering higher revenue that the day centre that Is a r8versing trend since 2023124.
Concem remalns regardlng the reduced number of clients attendlng the day Centre as the charity not onty carries
the risk of a minimum staffing levels. but also m8ans that clients remain in the communlty wlth Ilttle or no 8UPPOrt.
The Charity continues lo reach out to the community however thls support Is limited due to the curr8nt fundlng
ex)nstralnts.
The Trustees have recognised this increased rfsk togeth&r vAth furthèr in¢reases in National Insuranc8 that tske
8ff8Ct from 1st April 2025. Contlngency plans are being put in place.
Investment pallcy and perforn7anee
The Trustees having regard to the liquidity requirements of operating a day opportunity service have op8rat8d a
policy of keeplng fijnds In Interest bearing deposit accounts achieving the b8St rale of Intèrest. With this in mind,
the charity regularly checks on the best options for its liquid reserves.
STRUCTURE. GOVERNANCE AND PAANAGEMEKr
The charity is registered as a charitable company limlted by gu8r8ntee and was incorporated by a Mernorandum
of Association on g March 2005. The Memorandum and Articles of Association comprise the governing document
and estsblish the objects and powers of the charitab18 company. The company was registered as a charity on 17
June 2005.
Method of appolntment or electlon of Trustoos
The management of the chaiity is the responsibility of the Trustees who are elected and c(>opted under the
te￿5 of the Articles of Association.
There Is a maximum of 12 elected Trustees and 8 co-opted Trustees. Elected Trustees are elected or re-elected
for a temi of 3 years conduding at the third Annual General Meeting after their election. Any 818Cted Trustep
retiring at any Annual Gener81 Meeting may. rf willing to stand. be proposed for ￿electIOn.
co￿pted Truste8s shall not b8 r8quir8d by rotation but shall cease to hold office at the expiry of their specified
temi of office. Any vacancy arising amongst the Trust88s may be fllled by resolution of the board.
Page 4

Cumbria Cerebral Palsy
Trustees. Roport for the Year Ended 31 March 2025
Pollclo8 adopted for the induction and tralnlng of Truste8S
Prior to election, potential Twslees complete an application fonn indicating the areas of the charivs work they
are particularly interested in and the Skills they feel they can offer to the Board of Trustees. A policy setting out
the procedures for the selection of Trustees is In place. A copy of the Memorandum and Articles of Association
and the latest financial statements are distributed to Trustees on appointment.
Organisalional structure and declslon maklng
The Trust88s ar8 responsible for the overall management and control of the organisation and me8t up six times
during the year. Extra meetings are arranged as and when required. The daily rnanagement of the charity is
delegated by the Board of Trustees to the General Manager who reports to the Chair of th8 Board of Trustees.
Risk management
The Trustees hav8 assess8d the major risks lo which the charity is expos6d. In particular those related lo the
operations and finances of the charity and are satlsfied that systems and procedures ar8 in place to mitigate our
exposure to lh8 major dsks. Procedures are in place to ensure compllance In particular with the Heatth & Safety
of 8tsff, volunteers, dients and visitors to the day care centre and head office whlch have been exiemalty audited
and approved by the chadty's Insurance company.
The principal risk facing the charlty Is s8curfng sufficl8nt income increases to match and exceed the ongoing
v￿ge, rent, and energy cost increases that will enabl8 the charlty to widen its services lo furthér people and
unmet n8eds.
Addrtional effort is therefore being made to increase fund ralslng In the year and includ8d'
Bingo nights
Cumbria Dialect book sales
Table sales
Christmas Fayre
Challeng8 73 (73rd Year) involving local businesses and schools.
Small company provlslons
Thls ￿port has been prepa￿d in a¢¢ordance Mlh the small companles regime under the Companies Act 2006.
Approved by thè Board on 22 July 2025 and signed on its behalf by:
E M Thomson
Trustee
Page 5

Cumbria Corebral Palsy
Trustees. Responslbllltlas in ralation to the Finan¢lal Statoments
The trustees (who are also directors of Cumbria Cerebral Palsy for the purposes of company lawl are responsible
for preparing the Trustees. Annual Report and the financial statements in accordance wilh applicable law and the
Financial Reporting Standard 102 - The Financial Reporting Standard applicable in the UK and Republic of
Ireland..
Company law requires the truslees to prepare financial statements for each financial year whlch give a true and
fair view of the state of affalrs of th8 ¢harrtablg company and of the incomlng resources and application of
resources, including income and exp8nditur8. of the charitable company for that period. In preparing these
financial statements, the trust8es are reqUI￿d to:
select suitable accounting policies and then apply them consi8tenlly:
obsenrfe the methods and prin¢lples in the Charities SORP.
make judgements and estlmat8S that are reasonable and prudent;
state whether applicable UK accounting stsndards have been followed, subject to any material departures
disdosgd and explained in the financial statements- and
prepare Ihe financial statements on the going con￿rn basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting rewrds Ihat disclose with r88sonable accuracy at
any time the financial position of the ch8ritsble company and enable Ih8m to 8nsure that the financial stalem8nts
comply with the Companies Act 2006. They ar8 also r8sponslble for safeguarding th8 assets of the charltsble
company and h8nc8 for taking reasonable steps for the prevention and detectlon of fraud and other Irregularities.
Page 6

Independent Examinerfs Report to tho Trustees of
Cumbria Cerebral Palsy
I report on the accounts of the company for th8 year 8nd8d 31 March 2025, which are set out on pag88 8 to 22.
Raspectlve rn8ponsibilities 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. Tho trustee5 wnsider tt)at an audit is not required for this year under s8Ctron 144(2)
of the Charities Act 2011 as amended by the Charities Act 2022 (the Act) and Ihat an indopendent examination is
needed.
The charity's gross income exceedèd £250.000 and l am qualified to undertak8 the examination by being a
qualrfied member of the Instituts of Chartered Accountarts in England and Wales.
Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies Ad 2006 and is
eligible for independent examination. it is my responsibilityto:
examine the accounts under section 145 of the Art.
follow the procedures laid down in the General Directlons given by the Charity Commission under section
145 (5) (b) of the Act: and
state whether partlcular matters have come to my attention.
Basls of Independgnt oxaminerfs report
My examination was carri8d out in accordanc8 Wlth th8 General Dipctions glven by the Charity Commlsslon. An
examination includes a review of the accounting records kept by the charity and a comp8rison of th8 accounts
pres8nted ￿th those records. It also indudes conslderation of any unusual Itèms or disclosures in the a¢¢ounts.
and seeklng explanatlons from you as ttustees concemlng any su¢h matters. Th8 procedures undertaken do not
provrde all the evidence that would be requlred in an audit and consequently no opinion Is glven as to whether
the accounts pr8$8nt a 'true and fair view and th8 report is limited to those matters set out In th8 Statement
below.
Independent oxamlnerfs statoment
In connedlon wlth my 8xamlnation, no matter has come to my 8tt8ntion.'
(1) which gives me reasonab18 caus8 to believe that in any matèrial respect the requirements:
to keep accounting records In aC￿rdanCe vAth section 386 of the Companies AGt 2006. and
to prepare accounts vthich accord with the accounting records, comply with Ihe accounting
requirements of sedion 396 of the Companies Act 2006 and with the methods and principles of
the Statement of Recommended Practi￿. Accounting and Reporting by Charities
have not been met: or
(2) to which, in my opinion. attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
FIFfEEN Rosehill
Montgomery Way
Rosehill Estste
CARLISLE
CA12RW
Martin Borradaile ACA
Dodd & Co Llmlted
Chartered Accountants
22 July 2025
Page 7

Cumbrla Cornbral Palsy
Statomont of Flnanclal Actlvltles (Including Income and Expenditure Account) for tho Year
Ended 31 March 2025
Unrestrlthd Restrlcted Total Funds Total Funds
Funds
Funds
2025
2024
Note
Income and ondowmonts from..
Donatlons and lega¢le$
Oth8r trading activities
Investments
Charltable a￿1VitIeS
Totsl income and endowments
61,882
235,292
10,854
190,837
498,865
5,891
67,773
235,292
10.854
190.837
504,756
28.128
234.CMJ2
9,473
227,854
499,457
5.891
Expondtturo on:
Fundralslng funds
Charitable activities
Total expenditure
194,918
303,578
498,494
194,918
309,707
504,625
185,016
277,955
462,971
6,131
6.131
Net movements In fund5
371
(240)
131
36,486
Reconclllatlon of funds
Total funds brought forward
Total funds ¢arrie(I forward
342,554
342,925
714
474
343,268
343.399
306,782
343.268
All of the Charitys activitie8 derive from continuing operatlons during the above perlods.
The notes on pages 11 to 22 form an integral part of these financial statements.
Page 8

Cumbria C•rebral Palsy
Company reglstratlon number: 05386416
Balanco Sheet as at 31 March 2025
2025
2024
Note
Flxed assets
Tangible ass8ls
11
269,841
265.788
Current assets
Debtors
Cash at bank and in hand
12
26,106
61,636
87.742
27.218
66,386
93,604
Crodltors: Amounts falling dua withln
one year
13
(14.184)
(16.124)
Net cuThont assets
73.558
77.480
Net assets
343,399
343.268
The funds of the charity:
RoStri¢ted fund8
474
714
Unrnstricted funds
Unrestrtcted IncL*me funds
342,925
342.554
Total charity funds
For the financial year ended 31 March 2025. Ihe charity was 8ntitl8d to exemption from audit under section 477 of
the Compani8s Act 2006.
343.399
343,268
The member5 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 dlr8ctors acknow18dg8 thelr responslbllltles for complying with the requlrements of the Act wiu) respect to
a¢¢ounting records and the preparation of accounts.
These a¢¢ounts hav8 been prepared in accordance with the provisions applicabl8 to companles subject to the
small companie8 regime.
Approved by the Board on 22 July 2025 and signed on its behalf by:
E M Thomson
Trustee
The notes on pag8s 11 to 22 form an Integral part of these financial ststements.
Page 9

Cumbria Cerebral Palsy
Cash Flow Statement for the Y￿r Ended 31 March 2025
2025
2024
N•t cash provldod by (usod by) opèrating a¢tivltles
Net income for the perlod
Depreciation charges
Decreasel(Increasel In d8btors
{D8crease)lincrease in ¢reditors
131
5.541
1,112
(1,940)
36,488
3,586
(11,120)
8.310
37,262
Net cash provldod by (used In) Invastlng activities
Purchase of propety, plant and equlpment
(9.694)
(9.594)
(8,027)
{8,027)
(Decroaseyin¢ro88e in rAsh
(4,750)
29,235
Th8 notes on pag8s 11 to 22 fomi an integral part of these financial statements.
Page 10

Cumbrla Cerebral Palsy
Not05 to the Financlal Statements for the Yoar Ended 31 March 2025
Aceounting poll¢ie5
Summary of significant accountlng pollcles and key accountlng •stlmatos
The prlnclpal accounting policies applied In the preparation of these financial statements ar8 set out below.
These policies have been conslstenlly applied lo all the years presented, unl8ss otherwise staled.
Statement ol complianco
Th8 fin8nclal st8t8m8nts have been prepared in accordanc8 wlth Accounting and Reportlng by Charities:
Statement of Recommended PractlC8 applicable to charities preparing th8lr accounts in accordance with th8
Financlal Reportlng Standard applicable in the UK and Republic of Ireland IFRS 102) {effectlve 1 January
2019)- (Charftles SORP (FRS 102)), Ihe Financial Reporting Standard appllcabl8 in the UK and Republlc of
Ireland (FRS 102) and the Companles Act 2006.
Basls of preparatlon
The charitsble company m88ts th8 daflnltlon of a public benefit entlty under FRS 102. Assets and liabllltles
are initlally recognised al historical cost or transactlon value unless otherwise stated In th8 r8levant
accounting policy notes.
Golng concern
These flnanclal stat8m8nts hav8 b88n prepared on a going conc8m basls.
The trustees assess whether the use of going concem Is appropriate i.e. whether there are any material
uncertalntles related lo events or conditions that may cast significant doubt on th8 ability of Ihe Charity to
ontinue as a going concem. The trustees make this assessment In respect of a period of one year from the
date of approval of the fflnanclal statements.
Fund accountlng pollcy
Unrestricted income funds ar8 g8neral funds that are available for us8 at th8 tNStee5' discretion in
furtherance of the oblectlves of the charlty.
Restri¢t8d Income funds are tho$e donated for use in a particular ar8a 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.
Page11

Cumbrla Cerebral Palsy
Notes to the Flnan¢ial Statements forthe Year Ended 31 March 2025
.. conlinu8d
Incorne and endowments
Donations are recognlsed when the Charity has been notlfied in witing of both the amount and settlement
date. In the event that a donation is subject to conditions that requlre a level of performance by the Charity
before the Charity is entitled to the funds. the income is deferred and not recognised until etther those
conditions are fully met. or the fulfilment of those conditions is wholly within the conlrol of the Charity and it
is probable that these conditions will be fuffiiied in the roporting period.
Legacy gifts are recognised on a case by ￿se basis following the grant of probate when the
administorlexecutor for the estate h8s communicated in writing both the amount and settlement date. In the
event that the gift is in the form of an assel other than cash or a financial asset traded on a recognised stock
exchange. recognitlon is subject to the value of the gift being reliabty measured with a degree of reasonable
accuracy and the title to the asset having been transferred to the Charity.
Income from Government and other gr8nts. whether 'capital' grants or'revenue. grants. is recognised when
the charity has entitlement to the fvnds, any perfomance condiiion5 attached to th6 grants have been met.
It is probable that the income will be received and the amount can be measured reliably and Is not def8rr8d.
Incoming resources from tax reclalms are included in the slatement of financlal activities at th8 samo time
as the gift to which th8y relat8.
Income d8riV8d from events is recognlsed as eamed (that Is, as the relat8d goods or servic8s are provided}.
Investment Incom8 1$ recognised on a reee6vable basis.
Income from tharitsble aC￿vItIeS includes income recognised as earned {as the related goods or Services
are provided) under contract.
Expondlture
Liabllttles are recognised as soon as th8r8 Is a legal or constmctive obligatlon committing the charlty to the
expenditure. All expendlture is accounted for on an accruals basis and ha8 be8n classlfled under heading5
that aggragate all costs relat8d to the category.
Costs of generatlng funds are the cosls of tradlng for fundralslng purposes.
Charitable expenditure comprises those costs incurred by the charlty In the delivery of its activities and
services for tts bgneficiaries. It includes both costs that can be allocated dlrectly to such activities and those
costs of an indirect nature necessary to support Ih8m.
Support costs
Support costs include centr81 functions and have been allocated to activity cost categorie8 on a basis
o)nsistent with the use of resources, for example. allocating property costs by floor areas. or per capita.
staff costs by th8 time spent and other costs by their usag8.
Irr8covorabl8 VAT
Irrecoverable VAT is chargad against the category of resources expended for which it W8s incurred.
Taxatlon
The Charity is ￿nsidered to pass the tests set out in Paragraph 1 Schedule 6 of the Fin8nc8 Act 2010 and
therefore it meets the definition of a charitable company for UK corporation tsx purposes. Accordingly, the
Charity is potentially exempt from t8xation in respect of income or capital gains receNed within ¢ategori85
covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Galns Act 1992. to the extent that such Incom8 or gain8 are applled exdusively to charitable purposes.
Flxed assets
Indlvidual fixed assets costing £300 or more are initially recorded at cost.
Page 12

Cumbria Cerebral Palsy
Notes to the Flnanclal Stat•monts for the Year Ended 31 March 2025
.. continu8d
Amortlsatlon
Amortisation is provlded on int8ngible fixed assets so as to ￿ffte off the cost, less any estimated resldual
value. over their expected useful economic lrfe as follows:
Depreclatlon
Depreciation is provided on tangible fixed assets so as to writ8 off the cost or valuation, less any estimated
residual value, over their expected useful economic lrfe as follows..
Freehold property
Plant and machinery
Motor vehlcles
Fixtures and ffttings
Computer equipment
Not depreciated
15°A straight line basis
25°A reducing balance basis
5% straight line basis
20% straight line basls
Goodwlll
Goodwill is the difference between the falr value of consideration pald for an acquired entlty and the
aggregate of the fair valu8 of th8t entity's identifiab18 assets and liabilities.
Trade Debtors
Trad8 debtors are amounts due from customers for merchandise sold or servlces p8rformed in the ordinary
course of business. Trade debtors arè recognised initially at the transaction pri￿. They are subsequently
measured at amortlsad cost using the effective Interest méthod, less provision for Impalrment. A provision
for the irnpa1￿ent of trade debtors Is established when there is obJectlve evidence that the Charity will not
be able to coll8Ct all amounts due according to the orlglnal tarms of the recelvables.
Cash and Cash Equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and othèr short-temi highly liquid
investrnents that ar8 readily convertible to a known amount of cash and are subject to an insignlfic8nt rfsk of
change in value.
Llabllltles
Trade creditors are obligations to pay for goods or seplices 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 settlemenl of th8 creditor for at least
Iwelve months after the reporting date. If there is an unconditional right to defer settlement for at 16ast
Iwelve 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 amortiS8d
cost using the effedve interest method.
Operating lèas0$
Leases in which substantially all the risks and rewards of ownership are retalned by the le$80r are classffied
as operating leases. Rentals payable under operating leases are charged in the Statem8nt of Flnancl81
Activities on a straight line basis over the lease tenn.
Pensions
The charity operates a defined contrlbutlon penslon scheme. Contr]butlons are charged in th8 Stat8m8nt of
flnandal activit18s as they become payable in accordance wlth the rule5 of the sch8m8.
The company operates a defined benefit P8nslon scheme.
Page 13

Cumbrla Cerebral Palsy
Notes to tha Financial Statemants for the Yoar Ended 31 March 2025
.. continued
Flnanclal Instruments
Financa8i assets and financial Ilabilitlos ar8 re¢ognised ￿en the charity become$ a party to th8 contractual
provislons of Ihe instrument. Financial liabilities and equity instruments are classified according to the
sub5tanGe of the contractual arrangements entered into. An equity instrument is any contract that evidenGes
a residual interest in the assets of the Charity after deducting all of its liabilities.
All financial assets and liabilitie8 are initially measured at transaction price (including transaction costs).
except for those financial assets classified as al fair value through profft or loss, which are initially measured
at fair value (which is nomially the transaction price excluding transaclion costs). unless the arrangement
constitutes a financing transaction. If an arrangement constitutes a financing transaction, th8 financial asset
or finan¢ial liability is measured at the presenl value of the fvture payments discounted at a market rate of
interest for a similar debt instrument.
Flnancial assets and liabilities are only offset In the statement of financlal posltion when, and only when
there exlsts a legally enforceable right to set off the recognised amounts and the Chadty Intgnds either to
settle on a net basis, or to realls8 th8 assgt and setue 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 paty substantially all of the risks and
rewards of own8rship of th8 financlal asset, or c) the Charity. d8SPlte having retained some, but not all.
slgnffi¢ant rtsks end rewards of ownership. has transfgrred Control of the asset to anothar party.
Financial liabilities are derecognlsed only when the obligation specif18d In the ¢ontract is dlscharged,
canc8118d or expires.
Donatlons and legaclas
Unrestricted Restrlcted Total Funds Totsl Funds
Funds
Fund3
2025
2024
Donatlons and legaclos
Legacies and bequests
Appeals and donations
Gift Aid tax redaimed
38.889
5.767
17,226
61,882
38,889
5,767
17,226
61.882
7.068
12.310
19.378
Grants
Grants- non-govemment
5,891
5.891
8,750
61,882
5,891
67,773
28,128
Of the donations and18gacl8s Income In 2024, £19,378 related to unr8Stdcted funds and £8.750 related to
restricted funds.
Page 14

Cumbria Cerebral Palsy
Notes to the Flnanclal Statements for the Yoar Ended 31 March 2025
. continued
Other trading actlvltles
Unrestrfcted Rostricted Total Funds Total Funds
Fund8
Funds
2025
2024
Fund ralsing
Shop income
other incorne
5,715
228,333
1,244
235,292
5,715
228.333
1.244
235,292
2,182
230.523
1.297
234.002
All of tha other trading 8Ctivites incorne In 2024 r8lated to unrestricted funds.
Investments
Unrestricted Restrfcted Total Funds Total Funds
Funds
Funds
2025
2024
Rentsl Income
Interest on cash deposits
10,605
249
10,854
10,605
249
10,854
9.440
33
9,473
l of the investments income in 2024 relat8d to unrestrtcted funds.
Charitable activities
Unrestrlctsd Restrfeted Total Funds Total Funds
Fund$
Funds
2025
2024
Day c8ntr8
190.837
190,837
227.854
All of the income from charStable actlvliles In 2024 related to unrestricted funds.
Page 15

Cumbrla Cerebral Palsy
Notss to tha Financial Statements for the Year Ended 31 March 2025
.. continu8d
Expendltur8
Ralslng
funds
Charitable
actlvltlos
Total
2025
Totsl
2024
Dlrnct costs
Shop expendiiure
Fundraising costs
Shop wag8s and salartes
Staff NIC (Employers)
Shop staff p8n5ions
Direct centre expenses
Employment costs
60,812
1.810
125.430
5.330
1,536
60,812
1,810
125,430
5.330
1.536
14.186
233,795
442.899
71.929
1.396
104.447
5.391
1.853
10.375
206,913
402,304
14.186
233.795
247,981
194,918
Support costs
Premises expenses
Insurance
R8palrs and malntananca
Office expenses
Sundry expenses
Motor expenses
Accountancy f88S
Independent eXamIne￿S f88
Legal and professional fees
Bad debts written off
Depreciation
8.701
4,919
11.513
7,182
4,101
670
6,580
600
11,920
8.701
4.919
11.513
7,182
4.101
670
6,580
600
11,920
9.033
4.420
13,232
6.206
4,079
7,421
600
11,758
332
3,586
60.667
5.540
61,726
5,540
81,726
194,918
309.707
504,625
462.971
or the expenditure in 2024, £454,935 related lo unrestricted funds and £8,036 related to restricted funds.
Governanco costs
2025
2024
Accountancy fees
Independent ex8mln8rfs f88
L8gal and prof8ssional f88S
6,580
600
11,920
19.100
7,421
600
11,758
19,779
Page 16

Cumbria Cerebral Palsy
Notes to the Financlal Stataments for the Yaar Ended 31 March 2025
. continued
Trustoos. romuneratlon and expensos
During the year, no Trustees received any remuneration or other benefits, or were relmbursed for expenses
Incurred (2024 - £nil).
During the year 4 Trustees (2024- 3) made donatlons to the charity totalllng £614 (2024- £264).
Not Income
Net income Is stated after charging:
2025
2024
D8preclation of tangible fixed assets
Accountsncy f88S
Independent examinerfs fee
5,540
6.580
600
3,586
7,421
600
10 Employees. ramunératlon
The monthly average numbar of persons (indudlng s8nlor management) employed by the charity during the
year was as follows:
2025
2024
No.
Charitable activities
24
21
The aggregate payroll costs of th8se persons were as follows:
2025
2024
Wages and salarfes
Soclal securlty
Other pension costs
341.355
16,096
8,640
366,091
301.859
12,329
4,416
318,604
No employee received emoluments of more than £80.000 durlng the year.
The key management personnel comprise the Trustees. The totsl employee benefits of the key
management personnel of the Charity were £nil {2024- £nil).
Page 17

Cumbrfa Cerebral Palsy
Notes to the Financial Statements for the Year Ended 31 March 2025
. continued
11 Tanglble flxed a88ets
Flxtures.
ffttlngs and
equipment
Freehold
property
Plant and
èqulpment
Total
Cost
As at 1 Aprll 2024
Additions
As at 31 March 2025
245.000
1.755
9,594
11,349
45.380
292,135
9.594
301.729
245.000
45,380
Depreclatlon
As at 1 April 2024
Charge for th8 year
As at 31 March 2025
1.639
1.253
2,892
24,709
4.287
28,996
26.348
5.540
31.888
Net book value
As at 31 March 2025
As at 31 March 2024
245,000
245,000
8.457
116
16,384
20.671
269.841
265,787
12 Debtors
2025
2024
Trade debtors
Other debtors
Prepayments and accrued Income
4.012
2,824
19.270
26.106
5.856
5.642
15.720
27.218
13 Creditor8: Amounts falltng due within one ￿ar
2025
2024
Trade creditors
Taxation and stxial security
Other creditors
Accruels and deferred Income
4.741
3.720
2.621
3.102
14,184
6,168
4.554
1.757
3,645
16,124
Page 18

Cumbria Cerebral Palsy
Notes to the Flnancial Statements for the Year Endfrd 31 March 2025
. conlinued
14 Members. Ilablllty
The charity is a private company limited by guarantee and consequently does not have share capltal. 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 commltments
As at 31 March 2025 the charity had ti)tal future minimum lease payments under non-cancellabl8 operating
leases as follows:
Land and Bulldlngs
2025
2024
within onè y8ar
Within two and five years
Over five years
1,800
14,667
146.583
163.050
1.600
23,467
168.583
193.650
16 P•nslon schem•
Dofined contrlbutlon p8nslon schèmé
The charity operates a defined contributron penslon scheme. The pènslon cost charge for the period
represents contributions payable by the charity to the scheme and amounted to £8.640 (2024 - £4.217).
Contributions totalling £2.121 {2024 - £1,757) V￿re payabla to the scheme at the end of the pertod and are
included in creditors.
Local government penslon scheme
The Lo¢el Govemment Pension Scherne (LGPS) is a statutory scheme 8Stablished by an Act of Parllament
and gov8rned by th8 Publlc Servlces Pensions Act 2013. The scheme Is administered in accordance with
applicable secondary legislation. Individual funds ar6 manag8d by designated authorities at a local level.
Th8 charity also contributsd Into the Cumbria Local Govemment P8nsion Scheme, In a multi-employer
defined benefit sch&me. The assets of the scheme are held separatety from those of the company in an
independently administered fund. The employers contributions are affected by a surplus or deficit in the
sd)eme.
Principal actuarial assumptlons
2025
2024
Rate of increase in salaries
Rate of increase for pansions in paymenvlnflatlon
Discount rate for sch8m8 liabilities
Inflatlon assumptions {CPI>
4.20
2.80
5.80
2.70
4.20
2.80
4.90
2.70
Page 19

Cumbria Cerebral Palsy
Notes to the Flnanclal Statomants for the Year Ended 31 March 2025
.. contlnu8d
The current mortality assumptions include sufflclent allowance for future improvements In the rnortality rates.
The assumed life expectations on retlrement age 65 are:
2025
2024
Retlrfng today
Males r8tirlng today
Females r8liring today
21.50
24.00
21.50
23.90
Retlrlng In 20 years
Males retiring in 20 years
Fernales retiring in 20 years
22.80
25.70
22.80
25.70
Sansltlvlty analysls
2025
£000
2024
£000
Equities
Govemment bonds
Property
Cash and other liquid assets
Other
Total market valu8 of assets
543
228
122
24
653
1,570
589
211
127
24
637
1,588
The actual return on schemg assets was £36.000 (2024 - £116,000).
Amounts recognlsed In tho statement of flnanclal acttvities
2024125
£000
2023124
£000
Current service cost
Interest income
Interest cost
Admin expens8S
Total amount recognised in the SOFA
(76)
52
(73)
52
{21)
(18)
Changos In tho fair valuo of academ￿8 sharè of Scheme assets:
2024125
£000
1,588
76
(40)
2023124
£000
1,523
73
At start of period
Interest income
Artuarial gainllloss)
Employer contributions
Employee contributions
Benefits paid
Administration expenses
At 31 March
Restri¢tlon of sch8m8 assets (surplu$ not recognised)
Amended scheme assels at 31 March
(55)
(52)
1.570
587
983
1,588
1,094
Page 20

Cumbria Cerebral Palsy
Notes to the Financial Statements for the Year Ended 31 March 2025
. continued
At the balancè sheet dats the penslon valuatlon estimated the penslon was in a net asset position of
£587.000. This assel has not been recognised in the finandal stalements as the assat does not meet the
criteria to be recognised under FRS 102. The Academy is part of a pooled LGPS with a minimum funding
quirement in the scheme and any refund from the scheme is not possible unloss there is a surplus on exiL
Changes In the present value of defined beneflt obllgatlons wore as follows..
2024125
£000
1,094
2023124
£000
1,096
At start of period
Current service cost
Interest cost
Employee contributions
Actuarial (gainyloss
Benefits paid
52
52
{112)
{55)
{6)
(52)
At 31 March
983
1,094
17 Related parties
Controlllng enllty
The charity is controlled by the trustees who are all directors of the company.
18 Analys18 of funds
At 1 April
2024
Incomlng
resou￿09
Resources
expended
At 31 March
2025
Ganeral Funds
General fund
342.554
498,865
(498,494)
342,925
R•$trlctsd Funds
Restricted fund
714
5,891
(6.1311
474
343,268
504.756
(504,625>
343.399
Page 21

Cumbrfa Cornbral Palsy
Notes to tho Flnancial Statements for the Year Ended 31 MarGh 2025
. continued
Prlor perlod
At 1 Aprfjl
2023
Incomlng
r8soure8s
Resour¢es At 31 March
exponded
2024
General Funds
Unrestricted income fund
306.782
490.707
<454,935)
342,554
Restrictsd Funds
Restricted fund
8,750
{8.036)
714
306,782
499,457
{462,971)
343.268
19 Not a880ts by fund
Unrestricted
Funds
Restrlcted
Funds
Total Funds
2025
Total Fund$
2024
Intangible assets
Tangible assets
Current assets
Creditors= Arnounts falling due
within one year
Net assets
269.841
87.268
269,841
87.742
265.788
93.604
474
(14,184)
342.925
{14,184)
343.399
(16.124)
343,268
474
Prior period
Unrostrlctsd
Funds
Rostrlctod
Funds
Total Funds
2024
Total Funds
2023
Tangible assets
Current assets
Creditors: Amounts falling due
within one year
Net assets
265.788
92.890
(16.124)
342.554
265,788
93.604
261.347
53,249
(7.814)
306.782
714
(16,124)
343,268
714
Page 22