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2025-03-31-accounts

Company registration number: 05689607 Charity registration number: 1113649

CARLISLE EDEN MIND LIMITED TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Carlisle Eden Mind Limited Contents

Page
Reference and Administrative Details 1
Trustees' Report 2—5
Independent Examiner's Report 6
Statement of Financial Activities (including Income and Expenditure Account) 7
Comparative Statement of Financial Activities (including Income and Expenditure Account) 8
Balance Sheet 9
Statement of Cash Flows 10
Notes to the Statement of Cash Flows 11
Notes to the Financial Statements 12—20

Carlisle Eden Mind Limited Reference and Administrative Details For The Year Ended 31 March 2025

Trustees Dr Louise Nelson - Chair
Mr Carl Bloomfield (resigned 28/07/2025)
Mrs Janet Buckley
Dr Ian Corrie (appointed 22/05/2025) (resigned 08/07/2025)
Mr Stephen Crookes
Mrs Patricia Hawkyard (resigned 22/05/2025)
Dr Christopher Kenn
Mrs Sheila Marsh
Charity Number 1113649
Company Number 05689607
Registered Office 1 Victoria Place
Carlisle
Cumbria
CA1 1EJ
Independent Examiner Jonathan Miller FCA DChA
Seavor (South Cumbria) Limited
Chartered Accountants
The Office, Mardale Road
Penrith
Cumbria
CA11 9EH
Bankers National Westminister Bank plc
24/25 Devonshire Street
Penrith
Cumbria
CA11 7ST

Page 1

Carlisle Eden Mind Limited Company No. 05689607 Trustees' Report For The Year Ended 31 March 2025

The trustees present their report and the financial statements for the year ended 31 March 2025.

Objectives and Activities

Aims and Objectives

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.

The charity carries out a wide range of activities in pursuance of its charitable aims. The Trustees consider that these activities, summarised below, provide many benefits and continue to support the welfare of those who use the services provided.

Carlisle Eden Mind's mission 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 this, we aim to offer a range of quality services across the area, through improving understanding about mental health issues, challenging discrimination and through campaigning for better local and national services.

Carlisle Eden Mind's aims

To actively engage in charitable campaigning related to local service provision and to seek to raise the profile of mental health issues locally through awareness raising, the provision of information, and the challenging of discrimination and stigma.

To be actively engaged in collaborative working and creative partnerships in the local area and Cumbria as awhole.

To develop the organisational capacity in order to deliver high quality services and support.

See review of activities for additional detailsunder both these headings.

Public Benefit

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Review of activities

In the year covered by this report between April 2024 and March 2025 Carlisle Eden Mind continued to deliver and develop services in line with our key objectives.

The year also saw a series of significant funding and cost challenges and as the financial year ended in common with charities big and small across the county and country we needed once again to review our operation and activity to ensure that the future could be secured.

The Lighthouse service continued to provide face to face support to people in crisis every evening of the year from our premises in Carlisle. The change at the beginning of April 2024 in location of operations had a very positive effect on service delivery with more comfortable spaces to see clients and improved staff facilities.

Retention of staff within the service also improved considerably and stability in this regard set a good platform for drawing in a number of bank staff, who were able to offer fewer working hours but remain essential to ensure service continuity and meet client demand.

...CONTINUED

Page 2

Carlisle Eden Mind Limited Trustees' Report (continued) For The Year Ended 31 March 2025

Review of activities - continued

Our Mindline Cumbria service was once again well used, providing support in its own right along with being the entry point for the Lighthouse service. Demand across all routes of contact increased, with our webchat service proving particularly helpful for some clients who may have issues with managing communication via the telephone.

You in Mind entered the final year of its initial funding in summer 2024 with an experienced and full staff team and built further on the well-established support in Carlisle by extending and developing our offering in the rural areas that we serve. This included establishing groups working alongside community-based organisations in areas of Eden, including Penrith and Appleby.

The success of You in Mind was highlighted when North East and North Cumbria ICB (NENC ICB) renewed funding for 2025/26.

Children and Young People services saw further enhancement of our ability to offer advocacy and coaching support. The generous renewal by the Francis Scott Trust allowed continuation of work which had been established in previous year. Later in the year we were delighted to receive an initial award from The Frieda Scott Trust for piloting new service delivery in the Eden Valley. Our work with CYP in the coming year was also boosted by an award from NENC ICB to provide specific support to 16–25-year-olds.

Our main referral source for supporting young people continued to be via schools and sound positive working relationships continue in that regard. However, our new awards recognised and will also allow work with young people beyond statutory school age and those who do not engage with formal schooling.

Improvements in our digital profile continued to assist take up in all services and this year saw the merging of the previously separate CE Mind and Mindline websites to provide one place to access information and support for those who do not wish to make direct contact via Mindline and other routes.

Our training delivery arm continued to be boosted by good links to the nuclear industry within the county. Iin addition 2024/25 saw a range of new clients commit to training their staff and some of our previous client group return to us for refresher an update training.

Community Fundraising was impacted by the external environment and pressure on finances. However, we still managed to support a wide range of fundraisers in the community alongside developing and working alongside an extensive network of direct supporters.

Volunteers remain at the centre of all our work. The charity benefits enormously from contribution by those who give of their time and energy whether as Board members, or within our various services. For many years a small group of volunteers had operated our shop in Penrith, and it was therefore with a very heavy heart that the Board took the decision to close the shop in 2025 due to increasing costs and a reduction in revenue. We acknowledge with grateful thanks the work of those volunteers who did such sterling work for us and the people we support over such a long time.

Although we face many issues the charity continues to have a high profile, has established good links through use of our facilities by others within a city centre location. The need and importance of our services is continually proved and reinforced by those who come through our doors or contact us for support in the most difficult of personal circumstances, and although many challenges are in front of us that work continues to be the main driver for all that we do.

Investment policy and performance

The Trustees operate within the terms set down within our governing document, the Memorandum and Articles of Association having regard to the guidance provided by the relevant Charities Commission and act in accordance with the Trustees Act 2000.

Financial Review

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 twelve months. Our free reserves do not currently meet the requirements as set out above by the Board.

Going Concern

After making appropriate enquiries, 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 continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Page 3

Carlisle Eden Mind Limited Trustees' Report (continued) For The Year Ended 31 March 2025

Structure, Governance and Management

Governing Document

Carlisle Eden Mind Limited is registered as a charitable company limited by guarantee and was established by a Memorandum of Association.

Trustee Selection Methods

The management of the Charity is the responsibility of the Trustees who appointed under the terms set down within the Memorandum of Association.

Organisational Structure

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 activities 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 Committee has seven members from a variety of experience and skills base relevant to the work of the charity.

A scheme of delegation is in place and day to day responsibility for the provision of the services and management of the charity is the responsibility of the Chief Executive Officer supported by colleagues.

The team of staff under the direction of the Chief Executive Officer are responsible for ensuring that the charity 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 relevant legal frameworks.

Review of activities

Policies adopted for the induction and training 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 periodically updated through key Charity Commission publications and advice and guidance.

The Trustees are encouraged to undertake a wide range of training throughout the year to assist in meeting requirements of their role and participate in some important parts of the organisation's mandatory training requirements in respect of safeguarding, health and safety and IT security.

Financial risk management

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Trustees' indemnities

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 Trustees' Report (continued) For The Year Ended 31 March 2025

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Carlisle Eden Mind Limited for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Dr Louise Nelson

Trustee 18 December 2025

Page 5

Carlisle Eden Mind Limited Independent Examiner's Report to the Trustees of Carlisle Eden Mind Limited For The Year Ended 31 March 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also 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”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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 'true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jonathan Miller FCA DChA 18 December 2025 SeavorChartered Chartered Accountants The Office, Mardale Road Penrith Cumbria CA11 9EH

Page 6

Carlisle Eden Mind Limited Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities:
4
Mental health activities
Other trading activities
5
Investments
6
EXPENDITURE ON:
Raising funds
8
Charitable activities:
8
Mental health activities
NET EXPENDITURE
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
18		 Unrestricted
funds
£
79,958
-
168,408
232		 Restricted
funds
£
327,267
30,797
-
-		 2025
Total
funds
£
407,225
30,797
168,408
232		 2024
Total
funds
£
411,252
38,930
130,685
219
248,598 358,064 606,662 581,086
(132,791)
(248,707)		 (529)
(355,444)		 (133,320)
(604,151)		 (130,522)
(575,178)
(381,498) (355,973) (737,471) (705,700)
(132,900) 2,091 (130,809) (124,614)
(132,900)
229,434		 2,091
159,371		 (130,809)
388,805		 (124,614)
513,419
96,534 161,462 257,996 388,805

The notes on pages 11 to 20 form part of these financial statements.

Page 7

Carlisle Eden Mind Limited Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities:
4
Mental health activities
Other trading activities
5
Investments
6
EXPENDITURE ON:
Raising funds
8
Charitable activities:
8
Mental health activities
NET EXPENDITURE
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
18		 Unrestricted
funds
£
75,397
38,930
72,012
219		 Restricted
funds
£
335,855
-
58,673
-		 2024
Total
funds
£
411,252
38,930
130,685
219
186,558 394,528 581,086
(129,446)
(189,980)		 (1,076)
(385,198)		 (130,522)
(575,178)
(319,426) (386,274) (705,700)
(132,868) 8,254 (124,614)
(132,868)
362,302		 8,254
151,117		 (124,614)
513,419
229,434 159,371 388,805

The notes on pages 11 to 20 form part of these financial statements.

Page 8

Carlisle Eden Mind Limited Balance Sheet As At 31 March 2025

2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 13 38,564 - 38,564 37,730
38,564 - 38,564 37,730
CURRENT ASSETS
Debtors 14 59,826 - 59,826 48,939
Cash at bank and in hand 19,410 161,462 180,872 349,176
79,236 161,462 240,698 398,115
Creditors: Amounts Falling Due Within One Year 15 (21,266) - (21,266) (47,040)
NET CURRENT ASSETS (LIABILITIES) 57,970 161,462 219,432 351,075
TOTAL ASSETS LESS CURRENT LIABILITIES 96,534 161,462 257,996 388,805
NET ASSETS 96,534 161,462 257,996 388,805
FUNDS OF THE CHARITY
Restricted Funds 161,462 159,371
Unrestricted Funds 96,534 229,434
TOTAL FUNDS 18 257,996 388,805

For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Dr Louise Nelson

Trustee 18 December 2025

The notes on pages 11 to 20 form part of these financial statements.

Page 9

Carlisle Eden Mind Limited Statement of Cash Flows For The Year Ended 31 March 2025

Notes
Cash flows from operating activities
Net cash used in operations
1
Net cash used in operating activities
Cash flows from investing activities
Purchase of tangible assets
Interest received
Net cash used in investing activities
Decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
2
Cash and cash equivalents at end of year
2		 2025
£
(158,400)
(158,400)
(10,136)
232
(9,904)
(168,304)
349,176
180,872		 2024
£
(116,058)
(116,058)
(27,058)
219
(26,839)
(142,897)
492,073
349,176

Page 10

Carlisle Eden Mind Limited Notes to the Statement of Cash Flows For The Year Ended 31 March 2025

1. Reconciliation of expenditure to cash used in operations

.
Reconciliation of expenditure to cash used in operations
Net expenditure
Adjustments for:
Interest income
Depreciation of tangible assets
Movements in working capital:
Increase in trade and other debtors
(Decrease)/increase in trade and other creditors
Net cash used in operations		 2025
£
(130,809)
(232)
9,301
(10,887)
(25,773)
(158,400)		 2024
£
(124,614)
(219)
3,834
(17,674)
22,615
(116,058)

2. Cash and cash equivalents

Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

2025
£
Cash at bank and in hand
180,872
3.
Analysis of changes in net funds
As at 1 April
2024
Cash flows
£
£
Cash at bank and in hand
349,176
(168,304)		 2024
£
349,176
As at 31
March 2025
£
180,872

Page 11

Carlisle Eden Mind Limited Notes to the Financial Statements For The Year Ended 31 March 2025

1. General Information

Carlisle Eden Mind Limited is a company limited by guarantee, incorporated in England & Wales, registered number 05689607 and registered charity number 1113649. The registered office is 1 Victoria Place, Carlisle, Cumbria, CA1 1EJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the 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 Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Carlisle Eden Mind Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2. Fund Accounting

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 have 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, gains and losses are allocated to the appropriate fund.

2.3. Incoming Resources

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.4. Resources Expended

Expenditure is recognised once 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 activity. 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.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery 20% reducing balance Fixtures & Fittings 20% reducing balance Computer Equipment 20% reducing balance

Page 12

Carlisle Eden Mind Limited Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.7. Financial 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 measured at their settlement value with the exception of bank loands which are subsequently measured at amortised cost using the effective interest method.

2.8. Pensions

The charitable company operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Page 13

Carlisle Eden Mind Limited Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

3. Income from Donations and Legacies

Unrestricted
funds
£
Donations and gifts
57,670
Grants
22,288
79,958
Unrestricted
funds
£
Donations and gifts
75,397
Grants
-
75,397
he following grants are included within the total income from donations and legacies above:
Unrestricted
funds
£
North Cumbria NHS Trust
-
Mind
-
Cumbria Community Foundation
-
The Francis Scott Trust
-
CRH Charitable Trust
-
Crown Charitable Trust
20,000
Percy Bilton Charity
2,288
22,288
Unrestricted
funds
£
North Cumbria NHS Trust
-
Mind
-
Cumbria Community Foundation
-
The Francis Scott Trust
-
CRH Charitable Trust
-
Crown Charitable Trust
-
Percy Bilton Charity
-
-
.
Income from Charitable Activities
Unrestricted
funds
£
Mental health activities
-		 Unrestricted
funds
£
57,670
22,288		 Restricted
funds
£
-
327,267		 2025
Total
funds
£
57,670
349,555
79,958 327,267 407,225
Unrestricted
funds
£
75,397
-		 Restricted
funds
£
-
335,855		 2024
Total
funds
£
75,397
335,855
75,397 335,855 411,252
Restricted
funds
£
293,172
-
-
19,435
14,660
-
-		 2025
Total
funds
£
293,172
-
-
19,435
14,660
20,000
2,288
22,288 327,267 349,555
Unrestricted
funds
£
-
-
-
-
-
-
-		 Restricted
funds
£
298,074
17,781
10,000
10,000
-
-
-		 2024
Total
funds
£
298,074
17,781
10,000
10,000
-
-
-
- 335,855 335,855
Unrestricted
funds
£
-		 Restricted
funds
£
30,797		 2025
Total
funds
£
30,797

The following grants are included within the total income from donations and legacies above:

  1. Income from Charitable Activities

Page 14

Carlisle Eden Mind Limited Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

Mental health activities
5.
Income from Other Trading Activities
Income from other trading activities
Training services
Shop income
Income from other trading activities
Training services
Shop income
6.
Investment Income
Bank interest receivable
7.
Net Income/(Expenditure)
The net expenditure is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned		 Unrestricted
funds
£
38,930		 Restricted
funds
£
-		 2024
Total
funds
£
38,930
Unrestricted
funds
£
62,740
96,538
9,130		 Restricted
funds
£
-
-
-		 2025
Total funds
£
62,740
96,538
9,130
168,408 - 168,408
Unrestricted
funds
£
-
57,444
14,568		 Restricted
funds
£
58,673
-
-		 2024
Total funds
£
58,673
57,444
14,568
72,012 58,673 130,685
2025
Unrestricted
funds
£
232		 2024
Unrestricted
funds
£
219
2025
£
9,302		 2024
£
3,834

Page 15

Carlisle Eden Mind Limited Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

8. Analysis of Expenditure

.
Analysis of Expenditure
Raising funds
Mental health activities
Raising funds
Mental health activities		 Activities
undertaken
directly
£
23,772
526,947		 Support
costs
(see note 9)
£
109,548
77,204		 2025
Total
£
133,320
604,151
550,719 186,752 737,471
Activities
undertaken
directly
£
20,787
504,457		 Support
costs
(see note 9)
£
109,735
70,721		 2024
Total
£
130,522
575,178
525,244 180,456 705,700

9. Support Costs

.
Support Costs
2025
Mental
Raising health
funds activities Total
£ £ £
Employee costs:
Wages and salaries 61,594 47,510 109,104
Employers NI 4,156 - 4,156
Employers pensions - defined contributions scheme 2,285 - 2,285
Staff training 247 - 247
Travel and subsistence expenses 3,375 - 3,375
Premises expenses:
Rent, water and rates 10,000 123 10,123
Repairs and maintenance - 4,280 4,280
Shop expenses 626 - 626
General administration:
General maintenance and cleaning costs - 188 188
Insurance - 789 789
Printing, postage and stationery - 649 649
Telephone 1,419 - 1,419
Accountancy fees - 7,693 7,693
Legal and professional fees 12,288 - 12,288
Subscriptions - 436 436
Bank charges - 985 985
Training materials 13,557 - 13,557
Event costs - 183 183
...CONTINUED

Page 16

Carlisle Eden Mind Limited Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

Sundry expenses
Depreciation:
Depreciation
Employee costs:
Wages and salaries
Employers NI
Employers pensions - defined contributions scheme
Staff training
Travel and subsistence expenses
Premises expenses:
Rent, water and rates
Repairs and maintenance
Shop expenses
General administration:
Computer software costs
General maintenance and cleaning costs
Insurance
Printing, postage and stationery
Telephone
Accountancy fees
Legal and professional fees
Subscriptions
Bank charges
Training materials
Event costs
Sundry expenses
General office cost
Depreciation:
Depreciation
10.
Independent Examiner's Remuneration
Independent examination of the financial statements
Other assurance services
Tax advisory services
Other financial services		 -
1		 -
1		 5,067
9,301		 5,067
9,302
109,548 77,204 186,752
Raising
funds
£
60,345
3,448
2,344
952
4,100
10,254
-
1,224
11
977
601
711
1,747
-
2,013
715
-
18,647
1,646
-
-
-		 Mental
health
activities
£
42,364
-
-
-
-
1,510
1,601
-
-
662
800
457
1,306
2,240
259
878
1,149
-
832
2,049
10,780
3,834		 2024
Total
£
102,709
3,448
2,344
952
4,100
11,764
1,601
1,224
11
1,639
1,401
1,168
3,053
2,240
2,272
1,593
1,149
18,647
2,478
2,049
10,780
3,834
109,735 70,721 180,456
2025
£
2,300
-
-
-
2,300		 2024
£
2,520
-
-
-
2,520

Page 17

Carlisle Eden Mind Limited Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

11. Staff Costs

Staff costs were as follows:

Wages and salaries
Social security costs
Other pension costs		 2025
£
503,267
27,873
18,044
549,184		 2024
£
495,159
27,427
18,254
540,840

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

12. Average Number of Employees

Average number of employees during the year was as follows:

Charitable Activities
Administration		 2025
25
5
30		 2024
25
5
30

13. Tangible Assets

3.
Tangible Assets
Cost
As at 1 April 2024
Additions
As at 31 March 2025
Depreciation
As at 1 April 2024
Provided during the period
As at 31 March 2025
Net Book Value
As at 31 March 2025
As at 1 April 2024
4.
Debtors
Due within one year
Trade debtors
Other debtors		 Plant &
Machinery
£
71,194
-		 Fixtures &
Fittings
£
26,784
9,953		 Computer
Equipment
£
1,010
183		 Total
£
98,988
10,136
71,194 36,737 1,193 109,124
42,135
5,821		 18,921
3,286		 202
195		 61,258
9,302
47,956 22,207 397 70,560
23,238 14,530 796 38,564
29,059 7,863 808 37,730
2025
£
58,243
1,583
59,826		 2024
£
47,080
1,859
48,939

14. Debtors

Page 18

Carlisle Eden Mind Limited Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

15. Creditors: Amounts Falling Due Within One Year

Trade creditors
Other creditors
Taxation and social security
Accruals and deferred income		 2025
£
3,533
6,368
6,860
4,505
21,266		 2024
£
27,988
6,489
7,858
4,705
47,040

16. Financial Instruments

The charitable company has the following financial instruments:

he charitable company has the following financial instruments:
2025 2024
£ £
Financial assets
Financial assets measured at fair value through income and expenditure 180,872 349,176

Financial liabilities

Financial assets measured at fair value through income and expenditure comprise cash and bank balances.

17. Pension Commitments

The charity operates a defined contribution pension scheme. Contributions are charged to the statement of financial activities as they become payable in accordance with the rules of the scheme.

18. Movement in Funds

8.
Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Restricted funds
General restricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Restricted funds
General restricted fund
Total funds		 As at 1 April
2024
£
229,434
159,371		 Income
£
248,598
358,064		 Expenditure
£
(381,498)
(355,973)		 As at 31
March 2025
£
96,534
161,462
388,805 606,662 (737,471) 257,996
As at 1 April
2023
£
362,302
151,117		 Income
£
186,558
394,528		 Expenditure
£
(319,426)
(386,274)		 As at 31
March 2024
£
229,434
159,371
513,419 581,086 (705,700) 388,805

Page 19

Carlisle Eden Mind Limited Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

19. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

20. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

21. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 20