Cumbrla Cerebral Palsy (A ¢omp•ny Ilrnlt•d byguarant••) Annual Report and Flnanclal Statements 31 March 2026 Company reglstrallon number. 05386416 Charlty r•gl$tratit)n numb•r: 1110076 dOdd&co Cumbrla Cer•bral Paliy Contsnts Rel￿n¢0 and Adminlstrativo Detsil TnMte88' r•sponSlbilÉb￿l￿ relation tothe)Inanclal statements 1nds￿ndent9X¥MIn￿rfs report stst•Dont of finan(ial activKte8 Balance 8heet 10 Cash flrywstaternent 11 Notes to the flnandal slatèmÉnts 12 Cumbrfa Cor•brnl Pa18y Rofgronc• and Admlnl8lratlv¢ Détsll8 h•rfty Cthnt*le C8r&br81 P*y Chrltyr•ghtr•Uon numb•r 1111JJ76 Comparyrngl•tratlon nwnb 05386416 Prfn¢lp•l offie• 22 S￿ncer Street CARUSLE CA1 1BG R•gl•tsr•d offi 22 spl￿rstre8t CARLISLE CA11BG E M Thomson, Ch8lr N Wo¢>lo)L* Vlr* chair AJCaff G Wyk8s J Ha4xr S Huntlèy S H81sall {Reg￿n￿d 2 2028) AWctyJdm8n T Armstrong J Sèllèrs IRwlgn8d 24 April 20251 {Appointsd 16 June 20261 Bank•rs Uoyds Bank 6 Ltt•Aher Street CARLISLE CA3 8DB A¢¢ountant Dodd & Co Limited FIFfEEN Rosehlll Montgomèry Way Rosèhlll EstAts CARLISLE CA12RW Pogg 1 Cumbrla Cernbral Palsy TnMl•e8' Rgport for tho Yoar Endod 31 Al•r¢h 2026 Thg finandal Btatsments hav• baèn prepargd in ac￿rdenCe vAlh the acco￿tillg policies out In notes lo tha aC￿unts and compty tht ehariws govemlng do(JJm8n( the Charrmes Act 2011 and kcounlng aTh Re￿)rong by Charitie8'. Slatgmen¢ of Recommended Pradle8 appIl￿ble to charbl*s preparlng the¥ accounts In accordartt w6th the Flnan(ad RaportiThJ Standard 8pplIcab￿ in the LJK and Republ￿ of Ireland. PURPOSE OF ThE CHARrrY Tha Ch&ty8 purywe is 8etout In tho ot4ects c*)ntsSnad In the Comp￿,8 ￿mor￿ndUM ofAs8odatknthat ar•: th• ￿r0 aftd w•M•r• of thos• wlth ¢erebrnl p•tsy •nd simll*r Mndltlons. prfm•rify. but not YGlu¥lvely wtthln Cumbri•. by pmvldlng wv1¢￿. support and tsalnlng to thos• Indfvlduals lrtludlnq* but notr•strlthd to swvle88 rgl•tlng to health care, mod1￿1 treatmen¢ educ•tlLin. employmen¢ •ccommod•lion •ndmfvke- MISSION STATEMENT We ore a nowrofit organi¥ation supportlro Cumbrfon paopl¢ th ¢er8bral palsy and rel8bd dbabi1￿88 by d8Vgbpln9 and sustalnlng sorvkos whkh pr¢mole Independenceand cholrg. AIMS AND OBJE¢TIVES In $8tUng owoctfves and plannlng for 8cUWtlg$. 1he TvJ8tees havo gi¥on e£ffi51d¥r8tir￿ to general guldancg pubJi8hed by the thvity Cornmi88ion r￿￿tIng to public benefit Ind Ihis i¥ adherod to at th• charity 80gTd M••tlngs. Th• focus of our activi088 l¥ to deslgn demvw perx)n ￿ntr￿d ¢are plannlng by offthJ g rnngg of ￿￿tle for people have aecess to our d8y tsre opportuntbes. Thls tenèflts P80pb by developlry th•lr sdfwconfidence as they arn supportad to tak• more o)ntrol and maka dticiswJn¥ affecfjng thelr lfves. We wèlcorno people from all backgrounds. tslths. genders. or per80nal clrcumstaneaJ and firrTty believe thfs d6versSty anab eVery￿e Ihrough the sharing of gxpeiiences. ski118 and aptitud•s. The pecpl& vtho bÈn8fft from the charltys soThlc• ar• thts$8 complex physlc81. I￿rnIng d16ablllleg, thallgnglng behavburs and dem8ntl8. Raf•rr81s to th8 s?￿¢￿ are mosty from sèll-r8f8ryal athough we 8lonq8idgth8 Local Authorbty and HeAMh Authoiity {NHSI. Thg seNIc88 are prn￿ded at our day ¢aro ¢entre in LN8tsr Hous•. Carflsl• that 18 reg15teTed for up to fthggn peopfe each w•8kday, and thrwgh our out-reach Communlty SeNIL*¥. We also had four tharity shops In Ihg year al Cockem)outh, Brampton. Wigton and Denton Holm8 that provklg a Ilnk to ¢ommuniUes and Incr8888 4warenes$ el ¢grgbF81 palsy a8 ￿11 as ra5slrrfJ lundlng for c￿r eut-m¢h sèNieès. The 8e¢ondthand shops also providg a wde range of gty)ds to thg ￿mMUni￿&S that ne thern. partscula￿ knportantdurfng thè cuffant eosl oflhvlng Grfsis wllh assochted irt¥e88gs in ¢hild povety. In Docomber 2025, the th8rlty gavè SLX n￿nthS, notic4 to clos6 th6 Denton Holm8 ¥hop. The 8hop clo￿d In March 2026. ACHIEVEMEPITS AND PERFORMANCE Th1$ finand81 year h98 b&en parttcularty challenglng that has resulted in the Trustees tskkng emerg•ttcy stratsg r•slmcbJrin9 action¥ to dose the Denton Holme shop. potènfjalty ¥l$o the Wigi￿1 shop W ￿rfaM)8neè does r•)t plck up. and Iho ￿[8 of the H8adquart8r bulldlng HQ ￿Ing moved Irrto a spam room wlhin the re8oura¥ Contre in July 2028. The overall IrKome Increas•d y•ar on year by £7.3k Induthng contrathJ81 Adum Sc¢lal Cwe and NHS prfc• Incroasos of 6%. whllst rO￿rrant ¢oats InThsed by £48k 9.5% m8lnty duo ks national mlnlmum vMg• in¢r•498 nd hl9h8rnational ￿SUrance costs. Thg ¢o$ts indude a onewoff dilapidallom leasa lilbilty of £13.7k relatod to th• el¢)sure of Ihe Donlon SIK where tradlng ¢ondWons detsrlorat8d crnatlng gn unsuBtslnBbl81088 of£31.7k. Paga 2 Cumbrfa Cerobral PalBy TTU81008' R•port for th8 Y￿r Endod 31 March 2026 Whllstth8 Chawlty su￿$￿￿Y19ndered and v￿n kgy c•ntracts with the Loral Authoilty ongolng day and communty 8eNcAs induding th• provlsbn oftraniF¥Nt senAces folk)¥thng th8 purtha¥g of a vehklo durfng 2025. c*arfty Is dependenl on refarral$ from Ihg Local Aulhorlty- Aduli Sodal Care that have not mAterfalised quicklyas expected ￿nce eonb¥ctxward in January2025. The und8rtWng ahop Income tsll by £33.2k due to reduced fr*)trall in the h1￿ slreet, a lath of high4JualFty donations. both pitribuled to the ￿Sta0f41￿n9 crfsls. Thts Donton ¥hop Incorne alon& f•ll by £17.9k cornpared to 188t yèar. La98cks of £61.1k and a Nalon81 Lottery Grant of £18.7k were grntefulty r8c*lwd have pr(ft￿l viw in m#intBinirg the communlty otrtffj8ch 5UPPOrt by a net£33.5k Improvementcornp?rgd to the prevlous year. The Chaiity ¢onllnu•d to llnd racurrent cost 58vÉro8 lo mthgate Incrnas•s VA￿Te po¥siblg sh¢wArvJ a ￿lUcI￿n In support costs 01£4.7k thai r8pr¢sgnt 10% of Ihe ovor4U r¥)st bas8. Th16 resuh•d In o n•t d¢ft¢kof1£54.3k) In tho y08r. Shop r•latod Gtft Ald contriknjlions decrgas8d In th8 yoar to £9.9k from £17k In 2025126 r¢ff•¢llng Ihe ongo5ng und&tyrtg reduthon in 8hop In(￿rne as tradlng r8duc•d. Thg tharity conunues to dov•l¢)p Ihg U$9 of sodal m8dla arKI has refo¢>Jssed on funthalslng. Koy ac1v5￿9$ and projects forthe publlc b8n•fft Indudod.. Laptops for chlldren at school Elecldcal appllarthsforenents, h¢m Pow•r ￿ckfor8 wkth•lr AnSmol dev•lopmanVcar• In tho r¢#our¢gcentrg Gardan proi•ct Cov￿n9 ¢nvlrtsnmpntsl. plannlng, sthllng tod$ gThJ ewlpment. and 188mlng dlffargnt Using thè naw whlc4¢ f¢*•xuJY8lon8to the Sea￿de, Anfi•hl football ¥￿Ul￿1. other daytrSps Colloboro1kn8 vhth Oaktree Charlty lor 8nlmal car•: Currod¢ House for coC￿￿j and •x•rd#es: UnNersty of Cumbria delivered a paityforthè ellènts for Ihelr 888e8sments. FINANCIAL REVIEW Fln•nclal rlsk manag•m•nt obj•¢1￿ pollclos Thg Tru¥tg98 fgVim¥ the rnaior risks to wl*th tho ehar]ty ts wAp￿d. Systsms and Fxocedurn6 arg ostsbli$hod to mtogate, where oppropriat•, th•88 rlsk8. Inlgmol control systems ar8 mlnlmlsed by lh¢ wnplementstkjn for authorfsatTon of all tr8nsÈdon# #nd Pfoiacts. Proc8dures are In plac8 to 8nsur• H88]th and Safety cOMp￿anc4f all stgff. voluntggwB and vi8itws to the dey rAre centre, shop& and hg¥d office. Ro￿rI¥S pollcy T￿te￿ have a p)llcy lo malntaln reseNes equlvalent ty 3 monlh¥ unreBlrfcted poyments. Th• ¥how unrestrirted fvnds of £282,149 and restrlcted fvnds of £6,968 41 the year end. Based on the year end 31 Marth 2026. 3 mon1hs of unrestricaed PayTr￿nts Is £137.V25. Thèr• 18 thoref( SI￿rtfall of £126.700frLvn the rg¥grve8 hekl atthe yearwend of £10,92S. Tho ¢hartty h05 a hvJh ￿)31 ba¥e11.e. salarfes. premls68 renl). It wukl take Ime for th88e to bo a￿A in th8 gv8nt thg th¥rty wndiThJ up. The preseTrtot5on of ¢xi8ts has hI￿l￿3hted th8 r88orv8s h•ld by Iha tharfty Is Insufficlenl. As notsd in Ihe Achlevements and P•rfomianL* $8don. whbi I thg Charlty suc¢%ssfvlly t*JJ8MI 8nd ￿ Iv+D key wntracts In 2025 wlth th• Lctsl Authorfty for ongoing day and (xjmmvnlty seNlee3, rthrra13 have not mat•rfalL%•d qulckty 8nough. Thè ehailty Is 1herefore ¢8￿ng lh8 staff and r8wurcey w￿lIng for further refen¥ls to b• mad*. Pagg 3 Cumbrla CorobTal Pal8y Tru6tse¥' R•port for tho Y•ar ended 31 March 2026 As Uma prowes #nd lrtcreaae year on year there Is Increaslng prèssure on th$ thprfty. Co3ts such es rninimurn wage increases, Employer National Insurance Inuoès•s. costs aTrJ insuranco. have ba8n suffered In the year. whlch have not only Increasod e4shflow prossur? but also Ir￿reaSIng larget rag8FV year C￿ year too. Thot resvhs In the charlty neodlng tr> al a s¢￿ty19 surp￿5 to be abre lo replenlsh reserves #nd brfng th8m in liM ￿1th Ihe turrent rè$grves ￿lty. The Trustees athohvledge this is very thallgnging in current fundlThJ cllmats. but Ihe Chartty Is Ma￿n9 Bvery offijrt to reduce D)sts and kncre88• 0￿1#11 In¢fjmg. Prlnelp•l Fundlny The day opportunlues Income Is thmugh peopte's dlrect pAyYnènts, and lh• c•ntr8 operatss under a contract wlth th• Local Aulhorfty. AddNfjonal Fundlng to Improvè Ihè qv#llty of the service (*Jmes from fiJtyJralsing by appli￿￿On to trusl fvnds. During the year we have seujred fvndlng from the fdlowlng and ￿$h lo ro￿1￿ our gTatthl th8nkg to.. Kr08chn4elnzfuJndatlon Dunn8ryTru8t EC Grtham RathLKJn•lH8dfi8hJ Chgrity 3R Foundau Ind?pgnden¢gat h￿n¢ Nalion¥l Loltsry Lgagug of figlplng h8nd¥ CKDCF (Chartle and Kathle￿ Dunnery Chldm's Fund) Fitton trust R•vlw of th• ¢harft¢* flnanelal pmftlon Tho prfndpal Income forthe Charfty rocew from th• day cantr• and th• shops. Tho shops conthuo to da1￿ hIg￿r r8vanuè than tho day cantro that has baan a re¥wsiNJ trènd slnco 2023124. ￿11 changè In due to th• dtssurè ofth• Dènton shop. Concam r•moin8d in th• ragaythng th• rndue8d numbarof elitinta attendirq tho d¥y cgntre 88 Ihg charfty not On￿ carfe8 thg rf¥k of a mlnlmurn staffing lgvels but aleo rnns that dlents remaln In the c¥)rnmvnlty wlth IItM6 no support. The ch8rfty continues to work ￿1th our partners to r￿ out to those who requlre support. p8rti¢ul8rfy in th8 wmmunty. Th8 Trust￿ continu• to racognis8 Ihis risk and am acbv8ly developmg continyenw plans to rol￿fUrther9rants, incrgasg fundralsSng. s811 HQ, and M￿gating ￿Y ￿rther￿st InTh¥g8. In¥••tm•rt poll¢y•nd p•rfornian The Tws109s having rqgard lo the Ilquldlty requwomgnts of operating a day opportunlty sepA¢o havo oparBtsd 8 pollcy of keeplng fvnds In I￿e￿at be8rlng deposlt ocwjnts othlevkng tho best ratè of int8r•#t. With in rnind. the tharity regularty ched(s on ￿ bostoplons lor its Ilquid rese￿$. P8g• 4 Cumbrfa C•r•bral Palsy Tfus10os' Report for thg Year Endgd 31 March 2026 STrUCTUR4 GOVERNANCE AND MANAGEMENT The tharfty Is roglstered as a charttabl• eomp8ny limltwj by guarantee was Incorporatèd by a Mgmorandum of A6sodallon on 9 Marc* 2005. The M￿lo￿ndum and ArDdes ofA8SOC4atlon comprls8 th• govèming 0(￿M￿rt and •stablish th• obigts and powws of th? ¢harttabYe c4)mpany. Tho companyw¥¥ reglslergd aB a charlty on 17 Junè2005. M•thod of •ppolntment or èlectlon of TTu8t Tho management of Ih8 charlty18 th& resp)nslblllty of the Tnthtrs Yth) are dected and cMpt8d under the tefftis ofth• ArtidogofAssotiaticffi. Is 8 maximum of Iwdv• •18d•d Tru5t8es and eighl cwpted Twsleos. El8cted Trustees arg elected or lacted fvr a temi 013 Yea￿ condwJlryJ at th& thlrd Annual Genernl Meetfng Bfter thelr elecllon. Any è1o¢tsd Tru8te• re1iring 818nyAnnual General MeeWrvJ m8y. Wwlllhwj to sland. b proposed for re4￿cts0n. CMpt•d Trustaes 8h•ll not be requlred by rotskn but shall c&ay• to hc+J office al the ewlry of th￿r spaufied temi of offlco. Any v8¢ancy 8trlslng 8mortggt tho Twit￿ may bo fillod by resolutlon ofth& board. Poll¢1￿ #dopt•d forth• Inductlon and tr4lnln9 of Tn*ts•s Prlor to elecllon, pot8nl81 Tnth9 cc#npl8t• an appllca16on form indicalng tho aroa8 of tho ch8rlty's wowk they ÈM part1￿1011Y intowled in and Ihe 8kn'116 they feel they can offer to thtr Board of TNste85. A poficy Sethng out th8 Pr¢￿I￿re$ for thg selection of Tw5108516 In place. A ojpy of tho Mèmtsrandum and Articles of Associatlon and Ihe18tsst11nancLg18tstem8nts are dLgtrflNJtedto T￿￿t9&S M 8ppokntm&nt. Organlutlon•l*tru¢tur• and do¢l•lon maklng The Truste88 are r88pon8Sbl8 for th6 overall mangggmgnt and ￿ntrol of th8 wgan18alon and meet up #lx tirne¥ dwlng the year. Extra ￿￿#ting$ ar• affan9èd as and whgn rgquiTed. Tho dally management of the charfty 18 defgoat¢d by tho Bo#Td of Trustees to the General Managervtho roport810 th$ Ch8lrrflh Board of Tnjsteeg. Rlsk manag•rn•nt Tho Trn#t￿ hava assès88d th8 m8jor riBk6 to whlch th8 (*arity k8 oxp(thd. 11K)5e rplalgd lo thg operations and finances of the charity and a￿ S8tisfied that systems ond proeèdurès are in place to rnitsgats our exposum to thg malor risks. Proc•dures ar8 In pla¢9 to on$uro ¢ompll8n¢• ￿ thg Heath & S8f8ty of stsff, ¥olunt8er5. cllents and vlgttoys to the d¥y ¢ar¢ ¢•ntro 8nil Iwd rAfice vhic* have been extem81￿ audlted and approved by the charty's in$urants wmpany. The prfndpal rtsk faclng Ihg charfty Is 8euJrfng 6uffid8nt In￿m& Inm$¢$ to m•l¢h and oxceed the ongoing wage. renL and eneryy cost InLve8888 that wlll enabl• ¢harity t¢ wden ts 8ervice8 to fijrther peopl6 and unmotne8ds. DonatTon• Donatknns grat•funy r8c•fvad incbjdad. stanvAx countyand wè8tèm fè&lN EC Grahams elo Bumètt# Judy Dobson CKadèl dub Brsmpton BrRnch Po9• 5 Cumbrfo C•r•brnl Palsy Trust•os' Roport for the Yur Endod 31 March 2026 Fundral8lng Addmonal •ffortw48 madg lo Incroa8efund ral8]ng In tha yearand IneJud•d: Biigo ni Dart¥ nlght Itolian and Greok dlnnor nlghtg Cumbrla Dlalect t￿kS•10S Whitohavon prld8 WIgtontam￿ h￿lèng$ 73 Roll and strol ¥pon8ored walk. Flr? walk Smaif ¢ompany provlslon• report has been prepared In ac￿rdanC*wjtr thg small ¢c¥npanlp8weghn8 und8rth8 CompanI￿A¢t 21X)8. 4Jp¥oved by the Boa￿ on 4 August 2028 and $lgn¢d on Its bsh*lby. ¥L_ E M Thomaon Tw8tee Pogo 6 Cumbrfa Corebral Palsy TruBt•eB' R•sponslbllltles In relatlon to the Flnan¢lal Statements Tho trust￿$ (who *e also dIre￿r¥ d Cumbria Cerebral Palsy forlhe purpos￿ of c¥)rnpany lawl 8rè r•$wn8lble for Pr&￿￿ th8 Tru#t8es' Annu81 Report 8nd finan￿al ststgments in accordanf* applicablg law and tha Finanrral Reportlng standa￿ 102 - The FEnandal R+￿ting Standard appllcaNe In thè UK and Republic of Irdand.. Company18w req￿r•S IM to pr8p8re statements for •*th finanaal yew vthlch fft a trne aw fair vi•w of the ¥t•ts of affairs of the charftaN8 eomp8ny and of th¥ Incoming resources and application of r8sc4Jreè$. IndLKllng In￿rne and expendlturo. of Iho Gharllable company for that pericKI. In pryring th&rye fingn(¥al statsmenls the trustees ar8 r8qund to: 8elect8ultsbl&ocuuntlrYJ and thon appty Ihom ccffisJgt•nty,' obseNe thè methojs and prfndpkn in the Ch*1￿$ SORP; make Judgett￿t￿lrtd tstirn#l8ythal are reasonable pNdrt' state %thelher applleabla UK attwnltng standards folhwAd. subj8¢1 lo any materfal deportw¢s d18closed and explahed ln the flnandal statamonts: and prepare tho flnandal 8t8tsments on tho golng ¢on￿M bas1¥ unloss tt Is Inapprowlat4 to that thg cheritablecompanyvAII oJnUnue In bualne$8. The tfU8tees responsible lor keepin9 pmpèr occounting records that sibon ollhg ¢h8ritstAe company 8nd enablo thom to on$urg that th? flnanckql statem8nts eompty th th8 Companlg$ Act 2C4)6. They are afso responslble for $8legU8rdlng tho assets of Ihe ch8dtAbf• t￿￿panY end hersce fortaktng reasonablesteps forthè preygntion and detsction offraud and other irre9u￿11I0S. P8ge 7 Ind•pondont Examlnorfs Report to tho TTust••s of Cumbr1• ¢•robral Palsy I reporton the aLxounts ofthè Companyfor Ihè ￿ar onded 31 March 2021 WWI arè #Jtout on pag88 9 to 24. R•sp•etvM xmponolblllllos of tru•l••s •nd ¨n•r Th• trusto9s (who are also the directors oflhe companyfor purptssos ofcornpany lawl are responslbl• for the pr•parn￿￿ of the accounts. The tnjstees Cax￿lder Ihat an Éudtt 1$ not required for thSs year undar sèdlon 144121 of thè ch￿lIeS AL# 2011 as aM￿ded byth• Charities Act 2022 (the Act) aThJ that an iTh1gpgnd?nt gxamlnadon Is neoded. Th8 d￿rItyS gross Incemè £250.C4)O and l am qualffl8d to undertak8 the èxamlnatton by bglnp qugimed m￿n￿ra1 thg IrditiJt¢ of Ch8rteTed Ac(x)untants In England ané Wal?3. Hovmig 9atigfi*l myssif Ihal the Charity IB not Bublect to audft ￿dar P*rt 16 of the Cornpanles Act 2008 and i¥ olvJiblo ts indepgndentexamthalkjn, it Is my responsibilltyb= oxamine tho accounts uThJer seclfon 145 ofth• Aet,. folkx the procadums lald down In thè Genor81 Dlrod(XJ$ 9Nen bythe Charfty Comml$$l¢n under sectton 14515) Ibl oftha A¢¢ and alate vth8lher p8rllculgrm8ttors ￿me to ryattèntion. Ba•h of Ind•pgnd•nt •xamln•fs r•port My èxarrination cani8d wt in a￿)[dance with the G8norAI Dlr8ctions gfvon by thg Charity CommL85ion. An vJxamlnaUon indudes a reylgw of the 4cthuntlng fee￿dI kèpt by the ¢harity and a cot￿1811$0￿ of th• atcounts prosentsd vAth thos8 mfX)rds. It also Includtss consid8rntion of any unusual ttems or dlsck)suros In thè #C￿￿nts, and se8klng 8xplanaUong frDm you 48 tru819￿ concemlrvJ any 8ueh matters. The procedures undwtaken do not proylde all thè &￿denc• that wtyjld ba requirgd in an audit and consoqu6nty no 0￿.nIon Is glven a5 to wthether th¢ accounts ￿￿ent a Iwe 8nd falr gnd tho ¢aWt i¥ lirnlted to th08e malters 8et out In the st#t•mwrt 1ndl￿n￿OnI •x4mln•rf• •tat•rn•nt In conn8db)nwith my gxomln¥tlon. ￿ mattgr h8¥ como to my attenlliyn.. 11) gMv8s m& bdlwg thel In any m8terfal rnspedtha r•qulr•m8nt8: ) k99P aLTh)untlw records In ac£oTdanc8 sectton 388 of thè Companh$ Act 2006. and pr9parg a¢¢wnts whlth accord with the B￿n￿ng r￿)rds. eompty wlth thg a￿)Unting qulrements of 8Odion WJ6 of Ihe Companth Act 2006 and vAth thè mèthtsds and prt￿pIeS of the Statement of Racommended Pr8cllc&.' A¢￿)Unting￿TrI R?pryllng by Cha￿￿eS have not been mel; or {2) to whlch, In my opknlon, 8tt•nlSon shoukl ￿ dravm in ordgr to onabl¢ a wop8r under9tandlng of th a¢xountsto be reached. Maiiln 8orT8d8lle FCA Dc#Yd & Cts Llmlted Chartered Accountants FI￿EEN Rosehlll Montgomery Way Rosehlll E818ts CARUSLE CA12RW 4 AwJust 2028 Pap8 Cumbr1• C•robral Palsy 8tatsmgnt of Flnanclal Acllvll1￿ {In¢ludlng InGom¢ and Expgndllure knuntl for Y￿r Ended 31 March 2016 Unres￿¢t8d R•¥trlcted Total Fund• Tot•1 Fund* Fund• Fund# 2028 2025 Jntoma •nd •ndty*ments from: Donalon¥ and lggacles Other tradlng acllvll88 Invgstrnents Charftsbl8 activiti Tolal incorne and eTrdowm8nts 78,9)7 203,849 7,933 199,038 489.727 101,2S1 203.849 7,933 199.038 512,071 67.773 235,292 10.854 190,837 504.756 21344 Exp•ndltur• on.. Fundralslng fijnds Charitsblg adivrfTe8 Total expendlture 232,125 318,378 $50,503 232.125 334.228 566,353 194.918 309,707 504.625 1S.850 15.850 N8t mov8m8nts In fimd$ 160.7T6I 6.494 (54.2821 131 R•￿AGIlIatIon of funds Totsl fvnds brought foNM Totsl fjJnd$ carrled frI￿ard 342,925 282.149 474 6.968 343.399 289,117 343,268 343.399 oftho Charttys aclMti•s dwivg frryn conlinuiTrJ opgrakn durfrtrJ the abov• parlods. Th• not08 on p8ge8 12 to 24 fomi an Integral p&t 0fth￿8 finprKwl 8tatements. Page 9 CumbTla Cerebral Pal¥y Company reglstrntlon numb•r: 05386416 Balanc• Shoet as at 31 March 2026 2028 2025 Flxed a￿et> Tanglble 8S9ets 11 271.224 269.841 Curr•nt a**•ts D8btor5 Cash al ba￿[ and In hand 12 23.7S7 42,152 65,909 26.106 61.fj36 87.742 Credltor•: Amounts lalllng *ithln on• y•ar 13 {48,0161 114,1841 P4gt ¢urrgnt ￿￿•1• 17,893 73.558 Neta•Ht• 289.117 343.399 Th• fvnd¥ of th• ch•rfty: R•#trlctgd fvnd• 474 Unr•$trl¢t•d fund• un￿1￿cled Incom• funds 282.149 342,925 Totsl ¢hirltylund• Forthe flnandalyear ended 31 Marth 2026, thè ¢harfty wa¥ entitted to exemplton from •Jdit undgT 8e¢tion 477 of the Compani85Act2006. 289.117 343.399 The members hè￿ not requlred the charity to obtain an aud6t ol Its atrAJunts fc¢ tho ￿ar In qugstion In aCcordanc•￿th Bgdon476 ofthe Act. thr•clors ackn￿￿•dge their IPSPD￿￿i1￿eS fvr vAth th& requ4r8mwts of tho Act ￿1h re8p•ct to aeeounung r8cord8 and lh8 pIg￿rat￿n ofaccounts. Th98• ¥ecounts hovg bggn prgpwpd In aoxrdan¢8 wmh provtslon$ 8pplcBble lo companlas svbfjact to thg sm#ll etAnpanie# r8gim8. Approvad by BoArd on 4 August 2026 and slgnod on Its b8haff ty. E M ThOll￿on Trust8 The notes on pages 12 to 24 fom #n intsgTrl pwioftheue financlal stat•m•nts. Page 10 Cumbria Cerebral Palsy Cash Flow Statom•nt lor the Y8ar Ended 31 Mar¢h 2026 2026 2025 Nèt ca•h provlded by I￿•d by) op•rntlng actlvllkn Nel lexp8ndknreYincom• fortho pedod Depr•d￿on th8rge8 Doc¥o8s9 In d8btors Inc*￿￿(deC¥?a88Tr In uedftor8 (54.282} 6.036 2,349 29.436 116,4611 131 5,541 1,112 (1.9401 N•t c•8h wovld•d by{us•d Inl Inv••tlng actmd PuK*886of prop•rty. plant and wulprnent 17.419) 17,419) {9,5941 (9.5941 D•cr•u• In ¢a•h (YJ.8801 (4,7501 Tho Mtss on pag9$ 12 to 24 form an Integral part ofth88o fm8ncio1 ¥tatsments. Page11 Cumbria Cerebral Palsy Notw to tho FlnanGlal Statsments for tho Y•ar Ended 31 March 2026 A￿)UmIng polkl•8 Summ•ryolslgnine•nt •¢￿untIng pollcjeg and k•y aeeountlng ••tlmat•s Th? prfndpal accounllng polldes applled In th? preparatK>n of these flnancial Slatements ar8 out below. These polIc￿ hav8 bean consithtyapplled to all the years pre$&ntod, unle8s othervAsg st8tgd. *•t•m•nt of cornpllance Th• fina￿181 ¥latgments have been prepAred In Aecx>rdance with Accounthg and ReporUThJ by Charits•s: ststemenl of Ro(x)mm8nded P￿Ctice appIl￿bre to ¢harft16s pr6parfng th9iraccounts In accord8ncèwRh tre Flnandal Reporung Stsndard appllcablg In Ihe UK and Republle of Irtsland IFRS 102) {effo¢t￿ 1 January 20191- {Charitl•s SORP IFRS 102)), the Flnandal R•porting Standard applbc8ble In the UK ond R?publlcof Irgknd {FFIS 1021 and tho ComponlesArt2LTh. Ba•18 of prnparjtlryi The cherftsbb company mg9ts thg d￿nItiOn of a publlc ￿rttrfft gntity undgr FRS 102. Assets and Ilabilities gro Inklally r8cognlsed al Nstorical ￿51 or trans8clon v8fu8 unless otheTrAs& $t&tsd In tho Televant 8¢xounllng polty nots& Gdng eon¢•m Th08e Ilnanc4al slatgrnonts havg bogn prepared on a golng o)nc8m b9$18. Thè tru¥to9s a&8e8s whether tho use of golng ¢fjn¢wn 1$ opproprfats 1.0. whalher thgre are any materlal uncertalnlle8 related to events or condltlthts Ihal May ca8t svJnmeent doubt on th8 ability of the Ch￿ty to continue as a goSng con¢xm. Th& trust8è8 make th1¥ assessment In rgspg¢t of a porfod of one yearfrom thg date of epprovol ofthè fin?rKtal Btatsmgn Fund a¢¢ounUng policy Unrostrlctsd Inttme fund8 arg gener81 ftjnds that ar8 avoilable for use al the trust•8s' di5rygtlon In *urth?rance ofthe ob￿c￿Ve$ ofthe thartty. Rostrfcled IrKome fvnds Bre thos6 donat•d for use In a partlcular area or for spedn¢ puwoaoj, u8• of wlith is re8tiicled to that 8r•8 or purp¢xè. Fwth8r d81aS18 of eoeh fund aro dtsdosod not¢ 18. Pagg 12 Cumbrla Cornbral PaJ¥y Nots8 10 th• Flnanclal Statsments forthe Year Ended 31 March 2026 kn¢offl• Jnd •ndowrn•nts Donation¥ r•cO￿ls8d when Ihe Chartty has been notifled In vthtlrfj of both tho amount #nd #etU8ment datè. In tho event that a donakn18 subleet to wndllon¥ that rgqulre a levd of p8rform¥n¢e by the ChBrfty before the Charty 18 entllled to lh• funds. thè iftcpm? is dgferred and not ree0gnl$￿ unl11 either th080 condmons bjlty moL or tho fulll1m￿¢ oflhose condllons L8 whdty wlhln control of the Chartty •nd it is prob#W• th•1th989 wndilionswll be fulfilled In the ￿ptir￿n9 pèriod. Legacy g1ft8 are reojgnlged on a casts by ¢asg basi8 followThJ the grant tsf probate vhwn thè admSnlstorlex8culorfor th• 6stst• has communlcated In wrttlng both tha amount and ￿ett￿ment dat8. In th& gvgnt the glft18 In the fom of an asset otherthan eash or a financial a88et troded on a r8eognL88d strtk 9￿hang9, rewnibon is subject to th& valu• ol Itt• gm bèing rellabty measured vthh a degr¢? of r&*sonabl6 8txuraryy and th8 ilue to the assat ha￿￿j baèn to the CharSty. I￿orne frryn Govemment aThJ olher grant& whothsr'¢apllal' grant8 or'r6venue' grAnts, 1$ rocDgni8ed when the charlty entnlementto thè funds. any performance condluons altachèd tts the granls have been m•t. il i¥ prthblg that Ihg knLY)me ￿11 be recelved and the amount can bè mèasurgd reNabty and Is not defvrred. I￿rnIng from tsx redalrn8 are Ir￿1￿ In the statom•nt of financlal actIV￿o$ ot thè 88m• timè as the glft towhich Ihey relate. Income deiived from events IB reCo￿lsert as eomed I￿￿1$. as thB Telatsd goodsor s•rvk•8 are provkled). Investment Incom8 Is recognlsed on a rec8￿#￿¢ bo819. Income from tharftable athtles tndudes Inc*>mè rè¢ognl#ed a8 gamed la8 tho r•lat•d goods or 8eThlcos ar8 P￿ded) und•rcontracL Eyndllur• Llabllmès om r8ts2gnl#ed aa #oon 88 theTg18 818gal or con8tnJcUv8 0￿￿atIOn Mmmittlng the charfty to the expendibjre. All eynthiure is a￿OUnt0d tr on an basis and has been c￿S6￿ted uThJ8r fr*dlng8 that aggrogato oll costs folatad to tho ¢atw)ry. Cc*ts of generat¥ig fvnds tho c%>sts of trAdlng forfuTrlr8lslrKJ wrposes. Charitable wendtture corryrlsgs th088 c£*sts IncutTad by thè charfty In Ihe delivery of Its a¢tfvitiès and se￿CeS1Or Its beneficLqrfes. It Includès bjlh cpsts that Gan be allocated dlredy to suth adm11￿ and thosg ¢x)sts of an indiract naturè nec8$5aryto support them. 8upporteostg Supwl indude central fvnctions have been 811ocated to *ctivty ¢o¥t calegorios on a basis onslstsnl wllh Ihe us0 of resources, for oxampl8, allo(4llng property c4)sts by ar•89. or par caplt•. stoff c¥)sts by the Ime spent and othwo)sts by Ihglr usage. Irr•¢ov•rnbl• VAT COVorat40 VAT Is ¢har9ed agalnsl the category ofre8ourc*$ 9xpgnd8d fty vthlth Itwa8 Incurred. Taxatlon The cha￿ is txJn8id8Ted to pas8 th• tssls ￿Jt In Pamgrnph 1 sch￿ule 6 of tho Finance Ac¢ 2010 and th8r8for• It meats the definhlon of a charit8bb company for UK corporaoon tax purposes. Aco)rdingly. the Ch8rlty Is poten￿81￿ exempt frDm laKation in r88pect of income or capltsl g8lns r•e8iV8d vAlhln ¢atsgori•s covered by Chapter3 Part 11 ofth8 Cory>oraikJn Tax Act 2010 or Sg¢tson 256 of the TaxBfjon ol ChargealAe Galns Act 1992, 10 the extent that such Ineome org8lns aro applled gxdusw8lyto chaf5tsblè pu￿. Flx•d ¥M•ts lnthbju￿ flx•J 8$8•ts ¢osting £300 gr rTh)re aro Inllfalty recorded al c06L P￿8 13 Cumbria C•rnbral Pal Notos to lh• Flnanclal Ststomgnts for th• Y•ar End￿ 31 March 2026 D•prncthtlon Depreclation Is provld8d on tanglblè ￿￿d 818ets 80 as to vnlt• off Ihg or valuallon, less ary •stimated dual ￿[ye. over IhgirexF¢tsd useful ￿nomIC IKO as follow¥'. Fr8•hold propgrty Not depredatad Plant and mad)Sn8ry 15% 8tralght line bals Motor vehlcle8 25% redudng balanco baskq Fixtures and flttlngs 5% 8tralght Ilne basis Comput8rèquipm¢nt 20% straight lin8 bas1$ TTrd• O•bto Tradè dèbkny #re #mounts dug from custom•rs for m•rc*widisè sold or $8Th1cgs porfornie4J In thg ordlnary )uw of bu$lnè88. Trade debtors ar8 recognlsed initAlly at the tran88cUon prf¢x. They are sub#¢quendy mgasured at 8rn0rfi8ed cost uglng the effecM Intèrèat rneth¢xl, lo3s pra￿S￿on for ImpaimianL A P￿vIsHJn lor the impairment ol tradg debth 18 95tsbll8hed when there Is objecuvg évhlgrrcg that the Charlty wlll not 8ble to arnounts dug accordingto the orfglnel tems of thè rècèNabkn¥. Cash and C•*h Equlvalonts Cash and cash equNalents comprfse cagh on hand 8nd ¢¥ll deposlls. and other 6hort-lemi hfghty li4uid inveslments that ore r8adily converuble to a known amount of r￿h and a￿ subjoctto an InsEqnffieant rfsk of Li•bllltt•• Trade credltorn aw obllg8tion$ to pay for goods or 8eTvteos that havè ￿an aequlréd In the ordlnary covrse of l)uslnes¥ from 8uppliers. Accounts payabl8 aro dossifiod ￿ ¢urrgnt IlablllWe¥ Ef the Chartty doos not h¥vg an unconditional righL ot the end of th8 raporung porlcé. lo defer 3ettlernent of th6 credmor for At least ts¥dve months aftor th• r•porbng dattr. If Ih8rn 15 an un￿ndItiOnal rfght to d•fèr selllemenl for at lea6t t￿va months aftor tho roportin9 dats, they arg presentsd as nortrcurrant liabil1t￿8. Trado uodrtors are rocognlsed Inltlalty at transaclon prf¢e and subsequently measurad at arnot￿sed COBt Uglng the effectlve interest method. Op•ratlng l•a8 Leasos In wbstanlaly #ll th? rl¥k¥ and f¢W4Td8 of ovrnrshlp arg rot8lned by th•10880r are a8 operaung lea898. Rentals payable under operatlro l¢•w •rtr charged in the Stetement of FinaneAal Acttvluoson a stralght lin8 basls ovorthè leas• t•mi. P•nsitin* The chortty opwat•s a defibxd contrlbthltsn p￿￿10n 8chema. Coniributions are charg8d In thg tstoment of flnandal advltlès &% thay bècrknè Pafdble In accordance wtth th• nJl•softhg 6thgme. Pagg 14 Cumbrla C•robral Pahy Notgs to th• Flnanclal Slatèmonts for tho Y84r End¢d 31 March 2026 Flnanclal In•trthMnts Finandal ossets ond finontsAI liabilities are wnls•d whèn thè ¢harlty becomes a party lo tho contractual provi&on$ of thg In¥trurDenL Flnanctal Ilabllltth 8nd 4uOty in8truments 8re elas#lfi¢d according to the substsnce ofthg contracttlal aThangements entered into. kn equity instrum8nt Is Any ojntrad that •vidgnres re31du￿ Interest In Iho ass&ts of thg Chgrity afier dedudng 811 of its Ilabl1￿98. l flngncTral assats ILqbllltles are Inrually m•aSu1￿ at transadon prlca (Induding transactlon c09ts1. 9KgPt for those ljnandal assets classh7ed 89 at lalr valug through profft or loss. whlth are inibalty m&asuréd at fair value (which 18 nom)ally tha tsansattion pric£ exduding tran5aclion ￿sts1. unless tha arranggmonl l￿sIttu1•S a finanring transartion. Ifan arrangement consUtut88 a Ilnancing t￿SaCIon, th8 fknanclal asset LY finandal ltsbllty 1$ measured at ihe present value ol the Pa￿￿ents dlscountod al 8 market rnt• of intsreslfor a 31rnllar debt Instrumont. FInU￿81 aaseis Ind Ikqbrfili## org only offset In the statem•nt of finan(4d wjsltlon wh8n, and only when th¢ro •￿Str a Iggally onforceabje right to sol off tha ￿￿On[sed amounts and tho Charfty Intend8 elther to tue on a net ba818, orto realtse the oSS¥t and 5gtUe the liablllty 8lmull8n8ousty. FIne￿I8$88￿ 8rg d8reLwni8gd vthen and onlywhen a) th• ryhts to the cosh frDm the fin#na818SSet ex[N￿ or 8re 80tt18d, bl th• Chority transfers to another party sub5t8ntialty811 of th8 rfsks and re￿rdS of ownership of the fin8no&l asg9( or cl the Charity. despite havkng r8tsined some, but not all. signfficant risks and rewards olovmérship, h88 tran￿erTed ¢￿)ntrol ofthè assettrj 8nother party. nandal Ilablllti9s aTe derer)￿nISed onty when the obllWK)n 8peC[fi￿ In Ih• contr*t 58 diso*arge4J. cancÈllèd ryexplres. Donatlom and Unrnstrlct•d Rg•trl¢t•d Total Fund8 T¢)tal Fund• Funds Fund8 2026 2025 Donatlons l•ga¢l L¢gades and bequests Appe81$ dona￿On¥ Gfft lax rgclaimBd 61.226 7,225 61,226 7,725 9,857 78,808 38.889 5.767 17.226 61.882 78,308 9)0 Grnnts Grants- Mr￿￿¥8mmeNt 21,844 22.443 5,891 78,907 101.251 67,773 01 the donauons and18ggd8s Incom& In 2025. £81,882 relatsd to unr8strtrtg¢J fund8 and £5.891 related to rwtrfctod Pag• 15 Cumbria C•r•bnl Palsy Not•• to thg Flnanclal Statements for the Yoar Endod 31 March 2026 Oth•r iradlng xtmil Unr•*trfct•d R••trletod Total Fund¥ Total Fun*#• Fund• Fund• 2026 2025 Fund r4i8irvJ Shop (rthmè Qlhèr IrKomo 8,003 195,107 739 203.849 5.715 228.333 1,244 235.292 195,107 739 203.849 l of the othertrading activrtvs Incomo In 2025 rel8ted to unw8trictsd thJTrJ8. Inv•8kn•nts Unmtrl¢t•d R￿lrfthd Total Fvnd* Totsl Fund• Funds Fund• 203fj 2025 Rontsl in¢t4 Int8t•st cash doposms 7,880 253 7,933 10.605 253 7.933 10.854 hjl of the investments irKcffle In 2025 relaledto unrestrtcttrl funds. Charftable •¢tlvftl•g Unmtrlctod R••trlct•d Totsl Fund• TotAI Fund• Funds Fund8 2026 2025 cgntrg 199.038 199,038 190,837 hjl of the Ir￿L￿e from chorftable 8d*Atle8 In 2025 r818l•d to unrestr￿ted funds. Pagg 16 Cumbrla Cerebral Palsy Not•s to the Flnanclal Stat•m•nts forihe Year End•d 31 March 2026 Expendltur• Rafslng fund$ Charllabl• *¢tlvltl•s Total 2028 rotal Dlrg¢t ￿lts Shop •yndiiure Denton Holme dtlapthtion o)sts Fundrabfng costs Shop wages orMI s#lar*8 Staff NIC {Errployers) Shop sloff pgnWon8 ' Dlre(I ￿trO expen68S Ernptoymont cos16 75.376 13.937 1.092 131,170 8,979 1.571 75,376 13.937 1,092 131.170 8,979 1.571 8.157 269,013 509,295 60.812 1.810 125,430 5.330 1,536 14.188 233.795 442.899 8.157 269,013 277.170 232,125 Support ¢o•ts Promls8s gxpen In¥ur8￿8 R•pairs aThJ mdntonarKe 8,013 4.998 7,746 7.861 3.089 2.260 5,515 630 10.870 &013 8,701 4.919 11,513 7.182 4.101 670 6.580 6CrfJ 11.920 7.746 7,861 Sundry axpèn¥e Motor expemes A￿auntsr￿ fegs Independent exarninaff¥ foe L￿al and pffjfesslonal fe•9 Bad dbbtsvn1tt￿ off DoprocLqllon 2.260 5.515 10.870 6.036 57.058 6.036 57,058 61.728 232,125 334.228 586,353 $04.625 Ofth8 oxpthllur8 in 2025, £498,494 r•latedto unrgstridedfvnds and £8.131 r•lotgd to re5tr1ctsd fuThls. Gov*rnène• cogts 2026 2025 A(thuntanty tèes Indwndènt ex8minefs fee 5.515 630 181 10.870 17,196 8,S80 Leoal and prof•sslonal f8 11,920 19.236 P8ge 17 CumbTla C•r•lxal Pahy Not￿ to tho FlnanGlal Slatgmonts forthe Y•ar End8d 31 MarGh 2026 Tru•t••8' f•brnn•ratlon and •xp•n• DurfThJ the year, no TN9tO8s rK8r¥8d any remuneralIc￿ or other berth. orwgo reiN1)U￿ed fcf expensès Incurred12025- £nll). N•t (•xp•ndltureylncomo N•t loxpondlturn)Ancom• is slat•d afflBr ch8r9ing: 2026 2025 D8prgoatv)n oftangljlg r￿ed aseets A￿ntancY fe68 Indepgndent 9￿mIne¢S fee 6.036 5.515 630 5.540 6.580 600 10 Emplo￿￿. r•mun•ratlon Th8 monthty aywage numb8r crf persons {Indudlng $8r4or management) empwd by the charity durirwj the year was as follows". 2026 2025 No. Ch8ritablg 8cti¥ibe8 25 24 899refv payroll coBts ofthese pernC￿s worn as fo11tr￿.. 2026 2025 W4gg5 and solarig¥ S(¢i81 securlty Other p?nsb)n ￿sts 374,939 28.043 7,751 410.733 341.355 18,096 8,840 386.091 No gmployg? To￿1¥￿d ernO￿rnents of more than £60.000 durfng tho ya¥. The key management personnel comprfse the Trustèes. Tho tol81 empbyeg benefSts of th• manag•m•nt pwsonn•l oftho Charityw8re £nil {2025- £nil). Page 18 Cumbrla C•r•br81 Polsy Notes to th• Flnan¢lal Statemonts for the Year End¢d 31 March 2026 11 Tanglbl• flx•d a8¥•ts Frnehold property Plant and •qulprn*nt Ilttlngs and equlpm•nt Total A8 at 1 Apill 2025 Additions As at 31 Marth 2026 245.000 11.349 4S,380 7A19 52,7g9 3Q1.729 7.419 309,148 245.000 11,349 Depreclath A6 at 1 Aprfl 202S Charg9 fr)r Ihe year AS at 31 March 2028 2,892 2,152 28,996 3,884 32.860 31,888 6,036 37,924 N•t book v•lu• As at 31 Marth 2026 A8 at 31 March 2025 245.000 245,000 6,305 8,457 19.919 16.384 271,224 269.841 12 Ihbtorn 2028 2025 5.548 3.134 15,075 23.757 4,012 2.824 19,270 26,106 Otherdebtors Prepayrrthls aThJ 8CLvued Inojme 13 Croditom: AmountB falling du• wHhln on•￿ar 2026 2025 Bank loans aTrd Ov￿draft$ TrBdè ueditor Tay2tlon and godal aeujrfty Olh9rc¥8dltor¥ Acuuals and deferred Ints)m• 4,398 17,996 4,741 3,720 2.621 3,102 14,184 17.SS9 48.016 Page 19 Cumbria Cornbr•l Pal•y Not•B to th• Fon?￿la1 Statements forthe Year Ended 31 March 2028 onvnu 14 M•mb•r•' Ilablllty The thartty18 a Frfvatè company limited by guarantee and consequ•nty doès not have shar& capitsl. Eath of lh• mtrmb*r5 15 liab19 to o)nfrfbute an amount not exce￿11￿9 £1 towa¥ds the a68ets of thè charlty In the •vgntof liquidation. 15 P•n•lon •ch•m• D•fin•d ¢ontrlbutlon pemlon sdwm• Tro th8rlty oporates a dtfmed ￿nIrfbutk￿ penslon sehèmtt. The porffj￿n eost charg• for thg perfod rgpresents pjntrlbullons payablo by the eharfty to th¢ xherne and amounted to £7,75112025- £8.6401. ¢(thibut￿$ totallkng £1,236 {2025- £2.1211 warè pay4blg to thg $1*orn8 at tho gnd of th& pgrfod and arg Induded In (¥aditors. Lornl govornmont p•ng1oTr •ch•m• Tho Lo¢a Gtsvemment Penslcffi Schom• {LGPSI ts o s¢atsJtory sc4wno e5taNlshe4J by an A¢¢ of Parflament d governed by the Put4tc se￿￿￿$ Penslons A¢t 2013. The scheme is admlnlslerÈd In accordance w5th applcablè s8cond#ryl•gl$laUon. IndfvFdual fvnds ar8 managed by ¢Jgsignaled authorftles at a l¢xal I￿91. charfty dso eontslbuièd into CumtMl8 L￿al Govwnmw)t P8nsw Schgmg. In a multF4mploy8r dèfinad b¥n¥fft xhgmg. Thg assets of the schgme are held gaparat•ty from those of Ihe company lrt •n I￿lependent1Y administered fund. Th& ￿￿0y$r5 ¢ontrknutlon8 are affected by a surplu$ or dgficll In Ihe scheme. Prfn¢lp•l 4¢tu•rl•l I￿umpI￿on* 202$ Rats of hcrease In $o14rt&s Rats of wease for penslons In p8ym•ntrln11alh)n Drdc¢unt rate for ¥th¢m? Ilabllltlss Infjation aBsuWtons (CPI) 4.40 3.00 4.20 5.80 2.70 The ￿rre1rt rfK)rtBMty assumptlons irttude ¥uffi¢ient allowanc• for fuiur• Improvarn8nts In th• mortalty tss. Tho aswmed Iwo expectatlons rotlrernont 890 65 8 2026 2025 Retlrlng tod•y Males retthng today Fem*g¥ rgtirfng today 21.40 24.10 21.50 24.00 Rdrfng In 20 ￿#r* MalÈs Teliring In 20 years Femdes relrlng In 20 yoars 22.70 25.60 22.80 25.70 Page 20 Cumbria Cernbral Palsy Not08 to tho Flnanclal Stat•m•nts for the Yoar End¢d 31 March 2028 8•n•Itt￿tyanlty￿1J 2026 £00 2025 £000 Equrfios Gmmm8nt bonds 568 244 119 71 543 228 122 24 653 1.570 Cash 8nd other Iw4uid assets Othèr Total market valuo of a558ts 1.648 Tho actu81 retum on ¥cherne OSBets w88 £144.00012025- £38,000). Amount• Y•eOgnlwl In th• •tat•ment of flnaTrelal a¢livitr•¥ 202Ya6 £000 2024r25 £000 Current BeDAce c08t Intorèst Incomg Interest ¢05t Admln gxpens Total amount ￿￿OnIe¢d in lh8 SOFA 188) 1761 52 1301 121 Chang•1 In th• hlr v•lu• ofwd•m*8 •har• of 8eh•me as¥•ts: 2024125 £000 1.570 2024r25 £000 1.588 Atstart of pgric#J Int•r8st Ir￿orn• Aduafial gainllk>ss) Employer cLJntributwJns EmpbyÈe ))ntrfbLrth)ns 8•ne17ts pah Adrnlnlstratb)n exFen668 At 31 Ma￿h Re¥trict*)n of ￿h￿rne assets (surplus not r8rAwnl*Jl Amandad 8ehom• a￿19 at31 Marth 1401 1941 155) 1,648 752 1,570 587 983 At tho bal￿r￿ sho8t data th• P￿skIn ¥￿U8￿0￿ eBtlmatsd tho p•Mh)n wa8 In a net as9et wtson of £752.000. Th1$ assèl has not been recognjsed In the flnancial statsrngnts as the asset doos not meet th Iterf? to bg rgc¥)gnlsed under FRS 102. T￿ Acadèmy 13 part of a pooled LGPS wth a minimum fundin9 requlrément in the Scheme and ary refvr•J frDm the 8cheme18 not posslbla unlas¥ there is a surplus on ￿1. Page 21 Cumbria C•rnbrnl Palsy Nol•8 to thg Fln#n¢lal Statements for the Yur Endod 31 March 2026 ChJng•• kn th• pr•*•ntvalu• of dèfin￿ bgn•llt obllgatlon• vMr• a* fr+llow¥: 2025126 £000 2024RS £000 1.094 At start of pertod Cwr•nt St￿¢9 ¢OSt Interostcost Employ88 ￿ntrIbutIonS Actua￿81 IgainyIo58 Benoffts p&d (521 1941 1112) {551 At 31 M•r¢h 808 983 11 Opwatlnq l•as• ¢ommltsn•nts A8 at 31 Marth W26 the tharfty hed tot•1 fubjrn mlnimum leave payrnts under Mn4anc8llable operallng le8888 as fow Land and Bulldlng¥ 2026 2025 Wilinoneyear Wlthln tsv(> and fv? year3 Ov8r17vo yegrs 450 6.coo 124.$83 131.033 20.517 146.583 167.100 PÈge 22 Cumbrla ¢•robrdl Palsy Notss to tho Flnanclal Stat•monts lor the Year Endgd 31 March 2026 17 R•lat•d parti Controlllng •ntlty The tharityls L￿troled tytho try¥t￿￿t￿l are all direthirs ofth• compw. R•lat•d partytr4nsactlons riro th• year4 TnMto8s (202S-41 made donations to Ihg (*arfty kn)talllng £406 {2025-£6141. 18 Anils•18 of fvndl At 1 Aprfl 2025 In¢ornlng Resourc•s At 31 M•rch remurcts •xp•nd 2028 General Funds General fijnd 342.925 489.727 1550.5031 282.149 R•strf¢t•d Funds Rethcted fijnd N8tional Lottgry- COMM￿1￿ Conne¢tlons Thg HadTh91d Tnwl 474 1974} (14.6011 12751 115.8501 18,743 3.101 4.142 2.82fj 6.988 474 343,399 511071 1568,3531 289.117 Natloml Lott•ry- Communlty ConnÈdons- reslrfcted to fvnd a communty conngrbon$ athsor. Th8 Hadfiekj TnJst- restrfct•d to IT and othèr èquryjrnenl and materfals to •nabl• th• ¢harity to and do1￿*rtI￿ nw $oTri¢g5. Pogg 23 Cumbrla C•robral Palsy Notes to thg Flnanclal Statsments for tho Year End•d 31 March 2026 prtor p•rlod At 1 Aprll 2024 In￿rnIng sourc•s R•sourc•s At 31 Mar¢h 8X￿ndId 2025 O•nwrnl Funds General fvnd 342.554 498.865 {498.4941 342,925 Ro•trIct￿ Fun