Registered numbar: 05689607
Charity number: 1113649
CARLISLE EDEN MIND LIMITED
(A company limited by guarantee)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

CARLISLE EDEN MIND LIMITED
{A company limtted by guarantee)
CONTENTS
Page
Trustoos, rnport
Independent examinorfs report
statemont of financlal activitles
Balanco shoet
9-10
statement of rAsh flow3
11
Notes to the flnan¢lal statem•nts
12-29

CARLISLE EDEN MIND LIMITED
(A company Ilmit•d by guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their Annual Report together with the financial statements of the Carlisle Eden Mind
Limited for the 1 April 2023 to 31 March 2024.
The Annual Report serves the purposes of both a Trustees, report and a directors, report under company law.
The Trustees confirm that the Annual Report and financial statements of the charitsble company comply with the
current statutory requirements, the requirements of the charitsble companls goveming document and the
provisions of the Ststement of Recommended Practice (SORP) applicable to charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)
(effeclive 1 January 2019>.
Since the Ch8rlty qualifies as small under section 382 of the Companies Act 2006, the strategic report required
of medium and large companies under the Companies Act 2006 (Strategic Report and Directors, Report)
Regulations 2013 has been omitted.
ObJo¢tlv•s and actlvitlas
Pollcles and objectlvas
In settlng objectives and planning for activities, the Trustees have given due consideration to general guidance
published by the Charity Commission relating to publlc benefit.
The charity carries out a wide range of activiti8s in pursuance of its charitable aims. The Trustees consider that
these activities, summarised below, provide many benefits and continua to support the welfare of those who use
the services provided.
Carllsle Eden Mlnd's misslon Statement
Carlisle Eden Mind exists to enhance the quality of life for people experiencing mental and emotional distress
and to work generally towards the promotion of better mental health for the residents of Carlisle and Eden areas.
To achieve thls, we aim to offer a range of quality services across the area, through improving understanding
about mental health issues, challenging dlscrimination and through campaigning for better local and national
services.
Carlisle Eden Mlnd's alms
To actively engage In charitable campaigning related to local service provSslon and to seek to ralse the
profile of mental health issues locally through awareness raising, the provision of infomiation, and the
challenging of discrimination and stigma.
To be actively engaged in collaboratNe worklng and creative partnershlps In the local area and Cumbrla as a
whole.
To develop the organisational capacity in order to deliver high quality services and support.
To be a resour￿ for all people in the Cartisle and Eden areas who identify themselves as experiencing
mental and emotional distress and to provide a range of quality services and support to meet their needs.
In setting objectives and planning for activities, the Trustees have given due consideration to general
guidance published by the Charity Commission relating to public benefit, induding the guidance 'Public
benefit: running a charity(PB2)'.
Page 1

CARLISLE EDEN MIND LIMITED
(A company limitod by guarantae)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Objectlves and act￿ltIeS (continued)
Main activitles undertaken to further the Charitys purpos•s for tho public bgnefft:
Preservation of mental health,. Activities supporting this include awareness raising and campaigning work
and the provision of information.
Supporting those expertencingmental and emotional distress. Activities supporting this indude the provision
of advocacy, volunteering and information services.
See review of activities for addltlonal detailsunder both these headings.
Achlevements and perfonnance
Revlew of actlvltlas
The year covered by this report between April 2023 and March 2024 saw a number of significant changes
intemally and externally which effected the orgsnisation. Enhanced capaclty and experience from elsewhera
Coming into the organisation further enhanced the ability of Carfisle Eden Mind to deliver on its key objectives.
The Lighthouse servlce had another succ8ssful year providing face to face support to people in crisis every
evening of the year from our premises In Carllsle. After a challenging period, recruitment and retention of staff
improved and the service benefited from a number of new colleagu8s joining with experienca from servica
delivery in a range of other settings.
Mindlin8 Cumbria, which serves as th8 access point for The Lighthouse and also operates tel8phon8, webchat
and text-based support in its own right also saw significant increases in demand for much of the year.
Both services benefitted from a concerted and targeted profile-raising campaign and improved, speciflc contact
with a range of potentlal refarring agencles and others. Our perfomiance partlcularly vla dlgltal platforms
Improved immensely followlng th8 development of a new strategy and refresh of our webslte, Identlty, and
messaging.
This had a positive effect in a range of performance areas and Is a developing strength of the whol8
organisation.
You In Mind funded through natlonal initiative Alternatives to Crisis developed its work, and performance in terms
of numbers of clients seen improved. We also made major steps forward in te￿nS of reach and impact in the
rural area with specific work in the Eden Valley developing well and bringing key support to a range of mora
isolated communities.
Development of the servlce was enhanced by the launch of peer support group. Breathing Space which provides
a community-b8sed option for many clients. Thls model has been an enormous success, and the ne￿Ork of
groups has built strongly in the rural area too.
Children and Young People services saw new injection of funding from a range of sources, including the Francis
Scott Trust and Cumbria Community Foundation and we were particularly pleased to develop a coaching arm to
the support we provide thanks to a very generous donation from CRH. Our links with schools remain very good
and development of new approaches to support in a changing and often very challenging environment for young
people is much needed and reflects the flexibility in our delivery and trust of partner organisations.
Training provision continued to be a significant part of our activity both for income generation and wider mental
health awareness. A range of new organisational and business clients sought input through the year, and we are
very pleased with spread of our work into sectors where traditionally mental health has been little discussed let
alone addressed in workplaces.
After significant recruitment in the previous year to a range of newly established positions recruitment was less of
a factor than before. Staffing levels remained stable although again we had challenges with recruitment the
senior finance management position.
In addition to the appointment of a new Chair, there were further changes on our Trustee Board with the
Page 2

CARLISLE EDEN MIND LIMITED
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achlgvoments and performance (contlnued)
recruitment of two new Trustees during the year who have added to capacity and the range of experience. Under
new leadership the Board took a number of significant steps in relation to furthering its own development and to
ensure full understanding of the organisation. These were positive moves forward with Board development
workshops, attendance at whole staff days and specific trustee focused training in a range of areas.
At the end of the year under consideration Tara Quinn, our Chief Executive for the last six years and an
employee since 2005 left the organisation. Tara had been at the forefront of developing and leading on delivery
of services at Carlisle Eden Mind based upon the principles of advocacy, which remains as an important element
of our work.
She had a key role in development of the Lighthouse s6rvic8 and played a major part in ensurlng continued
fundin9 for that service and many others over 8 number of years. Also, Tara led the organisation through the
challenges of Covid 19 and contributed hugely to the success of Carllsle Eden Mind. We wish her w811.
As always, the charity benefited enormously from the work of volunte8rs. In all areas including as Board
members, working in our shop or supporting indFviduals via peer support roles or within our various groups
volunteers are at the heart of our work.
In addition, we are indebted to those who raise funds ft)r us. We were delighted to hold our first ever Charity
Nlght during the year which celebrated the ro16 of all our friends and partners and in particular those who
contribut8 time and energy to raise funds for us. We could not do the things we do and meet our aims without
that massive and enduring contributlon from so many people.
The organisatlon ended the year by moving into new premises wlthln th8 centra of Carlisle, which wlll allow for
expansion of activities, Including tralning and working more fully wlth groups and partners under one roof.
Investment pollcy and performance
The Trustees operate within tha terms set down within our goveming document, the Memorandum and Artlcles
of Associatlon having regard to the guidance provided by the relevant Charities Commisslon and act in
accordance with the Trustees Act 2000.
Flnanclal revlew
Golng concern
After making appropriate enqulrles, the Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they contlnue to adopt
the going concem basls In preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
Reserves policy
The Trustee Board's aim is to build unrestricted reserves which meet six months running costs of the Charity.
plus additional wind-up costs, and that the Charity holds a positive unrestricted reserve balance forecast for the
next trrfelve months. Our free reserves do not currently meet the requirements as set out above by the Board.
structure, governance and management
Constitution
Carlisle Eden Mind Limited is registerad as a charitable company limited by guarantee and was established by a
Memorandum of Association.
Page 3

CARLISLE EDEN MIND LIMITED
(A company Ilmlted by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management (contÉnu•d)
Methods of appolntment or electlon of Trustsas
The management of the Charity is the responsibility of the Trustees who appointed under the terms set down
within the Memorandum of Association.
Organlsatlonal structuro and dacislon-making poll¢ies
The Board of Trustees meet every eight weeks and are responsible for the strategic direction and policy of the
charity. The Board also delegates certain responsibilities and 8Ctlvities to two Committees which meet in
alternate months to Board meetings and submit reports and make recommendations to the Board as part of
each cycle of meetings.
At present the Committe8 has seven members from a variety of experience and skllls base r618vant to tha work
of the charlty.
A scheme of delegatlon is in place and day to day responsibility ft)r the provlsion of the servlces and
management of the charity is the responsibility of the Chief Executive Offlcer supported by colleague8.
The team of staff under the direction of the Chief Executive Officer are responsible for ensuring that the Gharity
delivers the services specified, reporting of outcomes takes place and key performance indicators are met.
The team are further responsible for supervision and support of all staff and volunteers and that all activities take
place safely and with due consideration of all relevant good practice and quality standards and in accordance
with rel8vant legal frameworks.
Pollcles adopted for the Inductlon and tralnlng of Trustees
Trustees are recruited and inducted into the organisation by their fellow Trustees and relevant staff in line with
provisions set down in our Trustee Handbook.
The Handbook draws upon guidance issued and periodlcally updated through key Charfty Commission
publications and advice and guidance.
The Trustees are encouraged to undertake a wid8 range of tralning throughout the year to assist in meeling
requirements of their role and participate in some Important parts of th8 organisation's mandatory training
requirements In respect of safeguarding, health and safety and IT security.
Flnanclal rlsk manag6m•nt
The Trustees have ass8ssed the major risks to which the Charity is exposed, in particular those relaled 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.
Trustees. Indemnltles
The Charity holds a standard insurance policy under a Group Policy arranged by national Mind which includes a
trustees, indemnity against any liability in connection with negligence, default, breach of duty or breach of trust in
relation to the charity.
Page 4

CARLISLE EDEN MIND LIMITED
{A company limit•d by guarantee)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Reference and administratlve details of the Charity, Its trustees and advisers
Trustees
P M Hutton, Chair {resignod 31 May 2023)
J B Buckley
S P Crookes
Dr C Kenn
C Bloomfield (appointed 27 November 2023)
P Hawkyard (appointed 28 March 2024)
S Marsh
Dr L Nelson, Chair
Company reglsterad number
05689607
Charlty reglstered number
1113649
Reglstered offic•
1 Victoria Place
Carlisle
Cumbrla
CA11EJ
Chlaf Exa¢utlve Offlcer
T Quinn
Accountants
Seavor (South Cumbria) Limited
Chartered Accountants
The Office
Mardale Road
Penrith
CA119EH
Bankers
National Westminster Bank plc
24125 Devonshire Street
Penr*th
Cumbria
CA117ST
Members. Ilablllty
The Members of the Charity guarantee to contribute an amount not exceeding £1 to the assets of the Charity in
the event of winding up.
Page 5

CARLISLE EDEN MIND LIMITED
{A company limitsd by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Statement of Trustees. responslbilities
The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for
preparing the Trustees. report and the financial statements in accordance wtth applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare fFnancial ststements for each financial year. Under company law,
the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair
view of the state of affairs of the Charity and of Its incoming resources and application of resources, includlng Its
income and expenditure, for that period. In preparing these financial statements, the Trustees are requir8d to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP {FRS 102);
make judgments and accounting estimates that are reasonable and prudent:
state whether applicable UK Accounting Stsndards (FRS 102) have been followed, subject to any matertal
departures disdosed and explained in the financial statements;
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
Charty will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charivs transactions and disclose with reasonable accuracy at any time the financial position of the Charity
and anable them to ensure that the financlal statements comply with the Companies Act 2006. They are also
responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
Approved by order of tha members of the board of Trustees on 17 December 2024 and slgned on thelr behalf
by..
Dr L Nelson
Page 6

CARLISLE EDEN MIND LIMITED
(A company limited by guarantee)
INDEPENDENT EXAAIINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2024
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF CARLISLE EDEN MIND LIMITED
{'the Charity.)
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March
2024.
RESPONSIBILITIES AND BASIS OF REPORT
AS the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,).
Havlng satisfied myself that the accounts of the Charlty are not required to be audlted under Part 16 of the 2006
Act and are eligible for independent examination, I report in respect of my examination of the Charitys accounts
carried out under section 145 of the Charities Act 2011 {'the 2011 Act,). In carrying out my examination I have
followed the D1￿CtIonS glven by the Charfty Commlssion under section 145(5)(b) of the 2011 Act.
INDEPENDENT EXAMINER'S STATEMENT
Since the Charitys gross income exceeded £250,000 your examiner must be a member of a body Ilsted in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member
of the ICAEW, which Is one of the listed bodies.
I hava complated my examlnatlon. I confirm that no matters have come to my attentlon in connectlon with the
examinatlon giving me cause to b81I8Ve:
accounting records were not kept In respect of the Charity as requlred by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a Yrue and fair, view which is not a matter considered as part of
an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by chariti8s [applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102).
I hav8 no concems and have come across no other matters In connectlon with the examlnatlon to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so th8t I mlght state to the Charitys
Trustees those matters l am required to state to them in an Independent examinerfs report and for no other
purpose. To the fullest extent perniitted by law, I do not accept or assume responsibility to anyone other than the
Charity and the Charitys Trustees as a body, for my work or for this report.
Signed:
Dated: 17 December 2024
Jonathan Miller FCA DChA
ICAEW
Seavor (South Cumbria) Limited
Page 7

CARLISLE EDEN MIND LIMITED
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTivrriES (INCORPORATING INCOME AND EXPENDITURE AGCOUNP
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
fund8
2024
Restrlcted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
75,397
38,930
72,012
219
335,855
411,252
38,930
130,685
219
431,312
47,430
124, 574
71
58,673
Total Income
186,558
394.528
581,086
603,387
Expendltur• on:
Raising funds
Charitsble activities
129,446
189,980
1,076
385,198
130,522
575,178
114,823
453, 133
Total expendlturo
319,426
386,274
705,700
567,956
Net movoment In funds
(132,868)
8,254
(124,614)
35,431
Reconclllatlon of funds..
Total funds brought forward
Net movement in funds
362.302
(132.868)
151,117
8,254
513,419
{124,614)
477,988
35,431
Total funds carried forward
229,434
159,371
388,805
513,419
The Statement of financial activities Includes all gains and lossas recognised in the year.
The notes on pages 12 to 29 form part of these financial statements.
Page 8

CARLISLE EDEN MIND LIMITED
(A company limited by guarantee)
REGISTERED NUMBER: 05689607
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Nots
Flx8d assets
Tangible assets
Current assets
13
37,730
14,5Q6
Debtors
Cash at bank and in hand
14
16
48,939
349,176
31,265
492,073
398,115
523,338
Creditors". amounts falllng dua within one
year
15
(47,040)
(24,425)
Net currnnt a33ets
351,075
498.913
Total assets less current Ilabllltlos
388,805
513,419
N6t assats excludlng penslon asset
388,805
513,419
Total net ass•ts
388,805
513,419
Charlty funds
Restricted funds
Unrestricted fvnds
17
17
159,371
229,434
151, 117
362,302
Total funds
388,805
513,419
Page 9

CARLISLE EDEN MIND LIMITED
{A company IlmEtèd by guarantee)
REGISTERED NUMBER: 05689607
BALANCE SHEET (CONTINUED)
ASAT 31 MARCH 2024
The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trustees acknowledge their responsibiltties for complying with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financlal statements have been prepared in accordance with the provisions applicable to entities subject to
the small companies regim8.
The financial statements were approved and authorfsed for issue by th8 Trustees on 17 December 2024 and
signed on their behalf by:
Dr L Nalson
The notes on p8g8s 12 to 29 form part of these financial statements.
Page 10

CARLISLE EDEN MIND LIMITED
(A company Ilmlted by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Cash flows from oporating activities
Net cash used in operating activities
(116,057)
(16,939)
Cash flows from Investing activitles
Dividends, interests and rents from investments
Purchase of tangible fixed assets
219
(27,059)
71
(1,612)
Net cash us•d In Investlng actffivitles
(26,840}
(1,541)
Cash flows from flnanclng actlvltles
Net cash provlded by financlng actlvltles
Change In cash and cash equlvalents In the year
Cash and cash equlvalents st the beginning of the year
(142,897)
492,073
(18,480)
510,553
Cash and cash equlvalents at the ond of tho year
349,176
492, 073
The notes on pages 12 to 29 form part of thase financial statements
Page11

CARLISLE EDEN MIND LIMITED
{A company Ilmlted by guarantèa)
NOTES TC THE FINAN'CIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
GENERAL INFORMATION
Carlisle Ed8n Mind Limited is a private company, lirnited by guarantee, domiciled in England and Wales,
registration number 05689607. The registered office is 1 Victoria PlaGe, Carlisle. Cumbria. CA1 1 EJ.
ACCOUNTING POLICIES
2.1 Ba81s of preparatlon of flnancial statements
The financial statements have been prepared in accordance with th8 Charities SORP (FRS 102)
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), the Financial Reporting Stsndard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Carllsle Eden Mind Limited meets the definition of a public benefit entity under FRS 102. Assets and
liabilitles are initially recognised at historical cost or transaction value unless otheNise ststed in the
relevant accounting policy.
2.2 Incomo
All Income is recognised once the Charity has entitlement to the Income, It Is probable that the
ncome will be received and the amount of income receivable can be measured reliably.
Grants are included in the Ststement of financlal activltles on a recelvable basls. The balance of
Income received for specific purposes but not expendgd dudng the period Is shown In the relevant
funds on the Balance sheet. Where income Ss recelved In advance of entitlement of r8ceipt, its
recognition is deferred and included in creditors as deferred Income. Where 8ntitl8m6nt occurs
before income is received, the income is accrued.
Income tax recoverable in relation to investment income is rewgnised at the time the investment
income is receivable.
2.3 Expendlture
Expenditure is recognised onc8 there is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activty. Direct costs attributable to a single activity are allocated directly
to that activity. Shared costs which contribute to more than one activity and support costs which are
not attributable to a single activity are apportioned between those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its
charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Page 12

CARLISLE EDEN MIND LIMITED
(A company Ilmltsd by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES (CONTINUED)
2.4 Interest recelvabla
Interest on funds held on deposit is included when receivable and the amount Can be measured
reli8bly by the Charity; this is normally upon notification of the interest paid or payable by the
institution with whom the funds are deposited.
2.5 Tangibla fixod assets and depreclatlon
Tangible fixed assets costing £250 or more are capitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible. fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
r￿ed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate th8 Cost of tangible fixed assets less their ￿SIdUal value
over their estimated useful lives,
Depreclatlon Is provlded on the following bases:
Plant and machlnery
Flxtures and flttlngs
Computer equipment
200/0 redu¢lng balanc8
200/0 reducing balance
200/0 reduclng balance
2.6 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments ar8 valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and In hand
Cash at bank and in hand includes cash and short-term hlghly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
2.8 Llabilltles and provlslons
Llabilitles are recognls8d when there Is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the sottlernent can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount tt has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tsx discount rate that reflects the risks spectfic to the liability. The
unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.9 Flnancial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
rneasured at their settlement value with the ex￿ptIOn of bank loans which are subsequently
measured at amortised cost using the effective interest method.
Page 13

CARLISLE EDEN MIND LIMITED
(A company Ilmlted by guarantee)
NOTES TO TV.E CINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES (CONTINUED)
2.10 P•nslons
The Charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the Charity to the fund in ￿spect of the year.
2.11 Fund accountlng
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which hav8 not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The costs of raising and
administering such funds are Charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Investment income, galns and losses are allocated to the appropriate fund.
Page 14

CARLISLE EDEN MIND LIMITED
{A company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
INCOME FROM DONATIONS AND LEGACIES
Unrastricted Rostri¢ted
funds
funds
2024
2024
Total
funds
2024
Total
fvnds
2023
Grants
North Cumbria NHS Trust
Cumbria County Council
Cumbria Youth Allianc8
HTC Connect
Mlnd
Cumbria Communlty Foundatlon
The Francis Scott Trust
298.074
298,074
307, 709
17,770
21,861
24,981
15, 734
17,781
10,000
10,000
17,781
10,000
10,000
335,855
335,855
388, 055
Donatlons
Grants - Nestle
75,397
75,397
42, 757
500
75,397
75,397
43,257
75,397
335,855
411,252
431,312
Total 2023
43,257
388,055
431,312
Page 15

CARLISLE EDEN MIND LIMITED
(A company Ilmltsd by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
INCOME FROM CHARITABLE ACTIVITIES
Unrèstricted
funds
2024
Total
funds
2024
Total
funds
2023
Income from charitsble activities - Mental Health Activities
38,930
38,930
47,430
Total 2023
47,430
47,430
INCOME FROM OTHER TRADINGACTIVITIES
In¢om• from fundralsing events
Unrostrl¢tod
funds
2024
Total
funds
2024
Total
fvnds
2023
Fundraising, Includlng small donations
7,452
Total 2023
7,452
7,452
Income from non charltablo tradlng actlvltles
Unrestrlcted Restrlcted
funds
fund8
2024
2024
Total
funds
2024
Total
funds
2023
Charity trading income
Shop income
Training income
58,673
58,673
14,568
57,444
7,500
17,277
92,345
14,568
57,444
72,012
58.673
130,685
117,122
Tot812023
109,622
7,500
t17,122
Page 16

CARLISLE EDEN MIND LIMITED
(A company limitéd by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
INVESTMENT INCOME
Unrostrictèd
funds
2024
Total
funds
2024
Total
funds
2023
Interest receivable
219
219
71
Totsl 2023
71
71
Page 17

CARLESLE EDEN MIND LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
EXPENDITURE ON RAISING FUNDS
Costs of raising voluntary Income
Unrastrlctad Rostrictsd
funds
funds
2024
2024
Total
funds
2024
Total
fvnds
2023
Brochures and material
Events
Computer and IT
Costs of raising voluntsry Incom8
Motor and travel
Telephone
Salaries and wages
Employers NIC
staff pensions
1,452
578
1,420
668
256
578
13,647
566
546
1,452
1,654
1,420
668
256
578
13,647
566
546
144
109
432
1,076
69
501
4,965
215
262
19,711
1,076
20,787
6,697
Total 2023
6,697
6,697
Page 18

CARLISLE EDEN MIND LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEV.FNTS
FOR THE YEAR ENDED 31 MARCH 2024
EXPENDITURE ON RAISING FUNDS (continued)
Fundraising tradlng expensos
Unrestricted
funds
2024
Total
funds
2024
Total
fvnds
2023
Rent and rates
Insurances
Telephone
Prfntlng, postage, stationery
Computer and IT
Motor and travel
Subscriptions
Staff training
Shop exp8nses
General malntenance and cleaning
Legal and professional
Events
Tralnlng Materials
Salaries and wages
Employers NIC
Staff pensions
10,254
601
1,747
711
11
10,254
601
1,747
711
11
4,100
715
952
1,224
977
2,013
1,646
18,647
60,345
3,448
2,344
7,500
2, 165
1,353
1,009
459
2,319
4,100
715
952
1,224
977
2,013
1,646
18,647
60,345
3,448
2,344
479
823
766
1,710
9,392
73,215
4,075
2,117
109,735
109,735
108, 126
Total 2023
108, 126
108, 126
Page 19

CARLISLE EDEN MIND LIMITED
(A company Ilmited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
Summary by fund type
Unrnstrlcted Rostrictod
funds
funds
2024
2024
Total
2024
Total
2023
Mental Health Activities
189,980
385,198
575,178
453, 133
Total 2023
137,666
315,467
453,133
Page 20

CARLISLE EDEN MIND LIMITED
(A company Ilmitsd by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ANALYSIS OF EXPENDITURE BY ACTNITIES
Activltles
undertaken
dlrectly
2024
Support
costs
2024
Total
funds
2024
Total
funds
2023
Mentsl Health Activities
504,457
70,721
575,178
453, 133
Tot812023
383, 786
69,347
453, 133
ANALYSIS OF DIRECT COSTS
Total
funds
2024
Total
fvnds
2023
Staff costs
Rent and rates
Insurances
Telephone
Print, postage, ststionery
Legal and professional
Motor and travel
Training
Computer and IT
General office costs
Advertising and marketlng
Sundry expens8s
General maintenance and cleaning
Subscriptions
417,580
13,590
7,199
11,753
4,113
18,922
3,550
2,487
8,252
1,308
320,952
11,440
5, 122
7,504
664
7, 181
4, 609
2,215
7,199
7, 750
1,944
23
1,949
5,234
1,844
5,960
7,899
504,457
383, 786
Page 21

CARLISLE EDEN MIND LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATFMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ANALYSIS OF EXPENDITURE BY ACTIVITIES (continued)
ANALYSIS OF SUPPORT COSTS
Total
funds
2024
Total
funds
2023
Staff costs
Depreciation
Rent and rates
Insurances
Telephone
Print, postage, stationery
Repairs and maintenances
Legal and professional
General office costs
Events
Sundry expenses
General maintenance and cleaning
Subscriptions
Govemance costs
42.364
3,834
1,510
800
1,306
457
1,601
259
10,780
832
2,049
662
878
3,389
36,695
3,517
1,560
1, 182
967
2,325
2, 504
4,290
1,357
743
1, 730
4, 788
4,895
2, 794
70,721
69,347
10. INDEPENDENT EXAMINER'S REMUNERATION
2024
2023
Fees payable to the Charity's independent examiner for the independent
examination of the Charitls annual accounts
2,520
1,680
11. STAFF COSTS
2024
2023
Wages and salaries
Social sacurity costs
Contribution to defined contribution pension schemes
495,159
27,427
18,254
404, 745
22,588
15,163
540,840
442.496
Page 22

CARLISLE EDEN MIND LIMITED
(A Company Ilmlted by guarantge)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
11. STAFF COSTS (continued)
The average number of persons employed by the Charity during the year was as follows:
2024
No.
2023
No.
Mentsl Health Activities
Management and administratlon
25
21
30
26
No employee re￿IVed remuneration amounting to mora than £60,000 in either year.
12. TRUSTEES. REMUNERATION AND EXPENSES
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).
During the year ended 31 March 2024, expenses totslling £NIL were reimbursed to a trustea, for travel
expenses incurred. (2023 - £165)
Page 23

CARLISLE EDEN NqIND LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEME¥TQ
FOR THE YEAR ENDED 31 MARCH 2024
13. TANGIBLE FIXED ASSETS
Plant and Flxtures and
machlnery
flttlngs
Computer
equipment
Total
Cost or valuatlon
At 1 April 2023
Additions
46,545
24,649
24,375
2,409
1.010
71,930
27,058
At 31 March 2024
71,194
26,784
1,010
98,988
Depreclation
At 1 April 2023
Charge for the year
39,935
2,200
17,489
1,432
57,424
3,834
202
At 31 March 2024
42,135
18,921
202
61,258
Net book value
At 31 March 2024
29,059
7,863
808
37,730
At 31 March 2023
6,610
6, 886
1,010
14,506
14. DEBTORS
2024
2023
Du• wlthln one year
Trade debtors
Prepayments and accrued income
47,080
1,859
28,349
2,916
48,939
31,265
Page 24

CARLISLE EDEN MIND LIMITED
(A company limited by guarantaa)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
27,988
7,858
6,489
4,705
9,455
6,266
7,024
1,680
47,040
24,425
16. FINANCIAL INSTRUMENTS
2024
2023
Flnanclal assets
Financial assets measured at fair value through income and expenditure
349,176
492,073
Financlal assets measured at falr value through income and expenditure comprise cash and bank
balances.
Page 25

CARLISLE EDEN MIND LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
17. STATEMENT OF FUNDS
STATEMENT OF FUNDS- CURRENTYEAR
Balance at
31 March
2024
Balance at 1
Aprll 2023
Incomo Expendlture
Unrestrlctsd funds
Unrestricted Funds
362,302
186,558
(319,426)
229,434
R•strlct•d funds
Restrlcted Fund
151.117
394.528
(386,274)
159,371
Total of funds
513,419
581,086
(705,700)
388,805
STATEMENT OF FUND8- PRIOR YEAR
Balance at
37 March
2023
B818nce 8t
l April 2022
Tr8nsf8rs
in/out
Income Expenditure
Unrestrlcted funds
Unrestricted Funds
260. 741
207, 832
(252,489)
146,218
362,302
Restrlcted funds
Restricted Fund
217,247
395, 555
(315,467) (146,218)
151,117
Total of funds
477,988
603,387
(567,956)
513,419
Page 26

CARLISLE EDEN MIND LIMITED
(A company limitsd by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
18. SUMMARY OF FUNDS
SUMMARY OF FUNDS- CURRENT YEAR
Balance at
31 March
2024
Balance at 1
April 2023
Incom8 Exp•ndituro
General funds
Restricted fijnds
362,302
151,117
186,558
394,528
(319,426)
(386,274)
229,434
159,371
513,419
581,086
(705.700)
388,805
SUMMARY OF FUNDS- PRIOR YEAR
Balance at
31 March
2023
Balance at
l Apnl 2022
Transfers
in/out
Income Expenditure
General funds
Restricted funds
260, 741
217,247
207, 832
395,555
(252,489)
146,218
(315,467) (146,218)
362,302
151,117
477,988
603,387
(567,956)
513,419
19. ANALYSIS OF NET ASSETS BETWEEN FUNDS
ANALYSIS OF NET ASSETS BETWEEN FUNDS- CURRENT PERIOD
Unrestrlcted Rostrl¢t•d
funds
funds
2024
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors dug withln one year
37,730
238,744
(47,040)
37,730
398,115
(47,040)
159,371
Total
229,434
159.371
388,805
Page 27

CARLISLE EDEN MIND LIMITED
(A company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
19. ANALYSIS OF NET ASSETS BETWEEN FUNDS (Contlnued)
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR PERIOD
Unrestricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Tanglble fixed assets
Current assets
Creditors due within one year
14,506
372,221
(24,425)
14,506
523,338
(24,425)
151,117
Total
362,302
151,117
513,419
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING
20. ACTIVITIES
2024
2023
Net incomelexpenditure for the period (as per Statement of Financial
Activities)
(124,614)
35,431
Adjustments for:
Depreciation charges
Dividends. interests and rents from investments
Decreasel(increase) in debtors
Increas81(decrease) in creditors
3,835
(219)
(17,674)
22,615
3,517
(71)
70,319
(66, 135)
Net Cash used In operatlng actlvltles
(116,057)
(16,939)
21. ANALYSIS OF CASH AND CASH EQUIVALENTS
2024
2023
Cash in hand
Cash at bank
431
327
491,746
348,745
Total cash and cash equivalents
349,176
492,073
Page 28

CARLISLE EDEN MIND LIMITED
(A company Ilmitsd by guarantee)
NOTES TO IHE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
22. ANALYSIS OF CHANGES IN NET DEBT
At 1 April
2023 Cash flows
At 31 March
2024
Cash at bank and in hand
492,073
(142,897)
349,176
492,073
(142,897)
349,176
23. PENSION COMMITMENTS
The charity operates a defined contribution penslon sch8m8. Contributions are charged to the statement
of financial activities as they become payable in accordance with the rules of the scheme.
Page 29