CARER SUPPORT WEST CUMBRIA LTD
A CHARITABLE COMPANY LIMITED BY GUARANTEE
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31st MARCH 2024
Registered number:
6123034
Charity number:
1119369

CARER SUPPORT WEST CUMBRIA LTD
FINANCIAL STATEMENTS
for the year ended 31st March 2024
CONTENTS
Page
Legal and administrative information
Trustees, report
Accountant's report
Statement of financial activities
Statement of financial position
Statement of cash flows
Notes to the accounts
7t011

CARER SUPPORT WEST CUMBRIA LTD
LEGAL AND ADMINISTRATIVE INFORMATION
31st March 2024
REGISTERED CHARITY NUMBER
1119369
COMPANY NUMBER
6123034
TRUSTEES
Mrs Linda Hewitt
Mr Stephen Robert Scott
Mrs Dorothy Janet Barwise
Mrs Anne Elizabeth Meeghan
Mr Martin Walkingshaw
Mr5 Judith Pomfret
Mrs Sharon Sewell
Chair
Treasurer (Resigned 26 April 2024)
(Resigned 27th September 2023}
(Appointed 11 ￿ July 2023)
{Appointed 5th December 2023 &
resigned 15. December 2023)
COMPANY SECRETARY
AND CHARITY CORRESPONDENT
Mrs Angela Longrigg
Mrs Sharon Sewell
{Resigned 22 December 20231
(Appointed 23° December 2023)
PRINCIPAL OFFICE
Unit 7F. Lakeland Business Park
Lamplugh Road
Cockermouth
Cumbria
CA13 OQT
BANKERS
Unity Trusl Bank plc
Nine Brindley Place
Birmingham
B1 2HB
ACCOUNTANTS
Lamont Pridmore {West Cumbria) Limited
Milburn House
3 Oxford Street
Workington
Cumbria
CA14 2AL

2a
CARER SUPPORT WEST CUMBRIA LTD
TRUSTEES. ANNUAL REPORT
for the year ended 31st March 2024
The trustees have pleasure in presenting their report and the unaudited financial statements of the charitable company for
the year ended 31$1 March 2024.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandurn and Articles of
Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
{FRS 102) (effective 1S1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Trustees
The trustees are also directors of the charitable company for the purposes of the Companies Act 2006. The trustees who
served the charitable company during the period are listed on page 1, together with their date of appointment if within the
period.
Governing Document
The organisation is a charitable Company Limited by Guarantee and a registered Charity. The company was established
under a Mernorandum of Association, which established the objects and the powers of the charitable company and is
governed under its ArtiGle5 of Association. In the event of the company being wound up members are required to contribute
an amount not exceeding £10.
Recruitment and Appointment of Board Members
The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are
known as officers. Under the requirements of the Memorandum and Articles of Association the Members of the Board
(Officers) are elected to serve in rotation. Directors who are to retire by rotation shall be those who have been longest in
office since their last appointment.
Due to the nature of the charity's work with carers it is recogni5ed that it is beneficial to have no less than two carers or
former carers represented on the Board at any time and the Board strive to ensure that this is always reflected in its
composition. This is to ensure that the representation of Garers, views are present, and noted on the Board.
In 2023-2024 one member of the board resigned on 271h September 2023 and one new board member joined the board on
11th July 2023.
DirectorrrTUStee Induction and Training
Many of our directorsltrustees are already familiar with or have been involved in voluntary sector organisations. Any new
potential trustees are given a working tour of Ihe organisation and are presented with a DIrector￿[UStee Induction Pack that
consists of information on trustee responsibility and duties as well as copies of the lalest accounts and relevant policies for
the organisation. A list of relevant documentation given to new trustees is as below..
Director Roles and responsibilities
Carer Support West Cumbria Board Temis of Reference
The main documents which set out the operational framework for the charily including the Memorandum and Articles
Directors Code of Conduct and Conflict of Interest policies
Resourcing and the Current financial position a5 set out in the latest published accounts
Details of staff structure and name5
Most recent copy of The Essential Trustee Guide (published by the Charity Commission)
The full board meets bi-monthly. A policy sub group regularly review policies and feed back into the full board and the board
has also appointed a nominated trustee who sits on the board of Carer Support Cumbria (CSCI to represent the Carer
Support West Cumbria board and who has full voting rights within CSC. We also have a named Trustee within our
Safeguarding Policies for both adults and children.

2b
CARER SUPPORT WEST CUMBRIA LTD
TRUSTEES. ANNUAL REPORT (Continued)
for the year ended 31st March 2024
Risk Management
Where appropriate, systems or procedures have been established to mitigate the risks Carer Support West Cumbria faces
and our Risk Management and Contingency Policy is regularly updated and reviewed by the full Board. Internal control
procedures for authorisation of Iransactions are in place and will be reviewed annually where appropriate. Procedures are in
place to ensure compliance with health and safety of staff, volunteers, clients and visitors to Carer Support West Cumbria.
Carer Support West Cumbria holds IS09001.'2015 {Centre for Assessment) quality mark for our Adult, Young Carers and
Volunteer Services ensuring consistency of quality of delivery of all services and operational aspects of the charity. The
organisation had its last ISO 9001 quality inspection on 6 September 2023, a one day inspection, which was successful
and we continue to be certified for a further 2 years. Our next inspection will be held on 41h September 2024.
Related Partie5
Carer Support West Cumbria is guided by local and national policies on Carers Services. Carer Support West Cumbria and
Carers Support Cumbria work closely with all statutory agencies in fulfilling its objectives and activities and has a strong
working partnership with Adult Social Care and Children's Services. Carer Support West Cumbria is happy to establish
partnerships with other organisations that are constituted or directed to ensure the health and wellbeing of carers in the
community of all ages. Below is a list of partners (including funders and donors) though not exclusive..
Cumberland Council
Carers Trust
Cumbria Community Foundation
Carers UK
CFM Cash for Kids
Children in Need
Co-op Community Fund
The Grace Trust
Phyllis Harney Trust
Bedrock- Transforming Cumbria
Big Lottery Community Fund
Northern Cancer Alliance
Organisational Structure
Carer Support West Cumbria presently has a Board of four members who meet bi-monthly and are responsible for the
strategic direction and policy of the charity. At present the members come from a variety of professional backgrounds with
experience of voluntary sector, statutory sector, business and health care,- of the four members during the year there were
current or former carers. The Chief Officer is responsible for the operational running of the charity and ensuring the charity
delivers its services.
The organisation continues to look for appropriate new Board members, in particular with knowledge of. finance. social
enterprise, fundraising and business. However Carer Support West Cumbria's existing Board continues to reflect a wide
range of knowledge and skills to help the organisation plan and move forward_ The organisation looks at the makeup of the
Board in terms of equality and diversity when seeking to recruit new members in order that it not only reflects a wide skills
base but also reflects gender and geographical location of members.
Carer Support West Cumbria continues to work closely with the other carer's organisations in the county and continue to
operate as Carers Support Cumbria {a consortium of the four carers organisations in Cumbria) to meet contractual
requirements. This consortia model enables greater flexibility for future countywide funding bids and tenders where
appropriate.
OBJECTIVES AND ACTIVITIES
The objects of Carer Support West Cumbria are:_
The relief of disabled, elderly or Sick persons by the provision of information and 5UPPOrt to their carers.
2. To give practical help, advice, assistance, services and advocacy to those people caring for olhers who are
dependent due to the above.
Carer Support West Cumbria's Vision..
It 15 the organi5ation's vision that unpaid carers in West Cumbria have full access to services to support them in their caring
role, fulfil their own needs as individuals and have information and support in place to help thern move forward when their
caring role comes to an end. Carer Support West Cumbria aims to gain recognition ofthe contribution carers make to
society.

CARER SUPPORT WEST CUMBRIA LTD
TRUSTEES. ANNUAL REPORT {Continued)
for the year ended 31st March 2024
During this financial year 2023-2024 Carer Support West Cumbria has been working on further developing its strategy
and business plan.
Digital technology remain5 central in maintaining contact and communications with our Carers and we will continue to
develop this further.
Aims for the year 2024- 2025 include=
To continue to raise our profile locally to be known and trusted and approachable by those who live and work in our
catchment area
To increase our reach in West Cumbria including identifying and supporting more of our 'hidden carers,
To collate and analyse our data to ensure we understand the make-up of our carers and their needs
To adapt and develop on existing services and set up appropriate new services to continue to offer our quality
services to carers
To pursue funding to support the continuation of existing services and for the development of new services as
above
To encourage carers to be directly involved in influencing local service development
To act as an agent where appropriate to represent carers views to influence local service development
To continue to be a partner of CSC and be a part of appropriate tender bids as a consortium
To deliver high quality services and responses to everyone who Gomes into contact with us, including carers,
partners and all stakeholders
Plan for a sustainable future for West Cumbria Carers to continue to deliver carer services into 2024 - 2025 and
beyond
Keep improving our digital offer to carers
To review our Risk Management Policy and Procedures
ACHIEVEMENTS AND PERFORMANCE
The main area of the charity'5 work has continued to be the provision of services to carers. These services include the
following but are not exclusive:
Carer Assessments leading to the development of a support plan
2. Reviews carers
3. Contingency planning (for adult carers)
Benefits information and support with completing foms
5. General information
6. Assistance with individual grant applications for practical, emotional and stress relieving support to help the Carer in
their role
7. Social Activities which include trips. outings and afternoon tea events and a Christmas Party event
8. Health Activities
Training for carers
10. Newsletter
11. Individual Support
12. Telephone Support
13. Website information
14. Specific information for working carers
15. Work with Young Carers in schools
16. Arts Programme for Young Carers
17. Activity Programme for Young Carers
18. Support for carers through volunteers including sitting Se￿ices, driving, counselling and carers champions
Carer Support Wesl Cumbria continues to provide a range of services to support the carers of West Cumbria in their caring
role. We do not prescribe our services but strive to meet the needs of our carers on a needs-led person-centred basis. We try
to accommodate all requests for sUPPOrt and will utilise all available assistance in this task.
Carer5 are encouraged to contact support staff through a variety of methods including calling in to the office, by phone, by
email, by letter and through digital platforms. All carers referred to Carer Support West Cumbria are allocated to a support
worker within one week of referral and 90 % of carers referred are offered a carers, assessment within fourteen days of
referral. All services and events that have been organised and are available for carers to take part in are advertised in the
newsletter andlor in separate flyers distributed with the newsletter on a quarterly basis and are also advertised and updated
regularly on our website and through social media platform5.

2d
CARER SUPPORT WEST CUMBRIA LTD
TRUSTEES, ANNUAL REPORT (Continued)
for the year ended 31st March 2024
Carer Support West Cumbria now has a staff compliment of 26 making up 19.7 FTE during the financial year including
management, administration and project staff.
Our All Age Carers Project is our biggest project which is currently supported by the combined teams.
All staff receive training on all aspects of the caring role and are encouraged to develop further areas of interest relevant to
carers, e.g., mental health and dementia awarenes5. All staff also have mandatory Child Protection, Adult Safeguarding and
Information Governance training and a number of our board members have also completed Safeguarding Children and
Young People training. In addition, training is sought to keep our levels of staff expertise high and we aim to improve our
overall competence levels year on year. Maximum use has been made of online training, for staff, volunteers and
management wherever possible. This has had the net effect of maximising training and reducing training costs. Within the
staff group we have staff qualified in arts, counselling, voluntary sector, social work, occupational therapy and nursing.
Projects are set up andlor developed following review of carer feedback and demand and we continue to offer a variety of
activities for young carers. In addition, our benefits clinics are in high demand. Our volunteer project continues to receive a
high volume of reterrals for 5UPPOrt services for Ca￿rs.
We continue delivery of services for carers through a contract with Cumbria County Council as part of the Carers Consortium
(CSC). This contract is an "all Age Carers Contract" which covers mainly the delivery of carerfs assessments, reviews,
contingency planning and some one-to -one support.
FINANCIAL REVIEW
Reserves Policy
The Board of DirectOrs￿rUsteeS have established a policy whereby the unrestricted funds not committed (the free reserves)
held by the charity should aim to be 6 months of the resources expended in general funds. At this level the Board feel that
they would be able to continue the current activities of the charity in the event of a significant drop in funding, or a delay in
funding payments being received or having to wind up certain projects. It would obviously be necessary to consider how the
funding would be replaced if activities changed.
Current Financial Position
During the year 2023 - 2024 Carer Support West Cumbria has not applied for any funding it has not needed for its
mainstream activities and there has been manageable and planned expansion in this area. During the year we have had
continued funding and support from Adult Social Care (through the consortia contract) and through independent grant funded
projects.
The organisation's financial position and stability has remained strong and the Charity was well able to fulfil all commitments
and plans during the financial year.
In addition to our rent, we continue to pay into a sinking fund set up by the landlord towards the cost of a new roof.
In spite of not employing a Community Fundraiser we have, nevertheless, raised in exce55 of £11 k through small amounts of
fundraising and donations. These excellent results again provide worthy unrestricted additional fund5. In Ihe absence of a
Community Fundraiser all involved should be commended for their effort5 and for supporting with raising the profile of the
organisation.
All contingency funds, rent, utilities. insurance and redundancy have been kept fully up to date and have been adjusted when
necessary in line with current costs and charges.
In line with the Charity Commission rules on financial management the Board have been kept updated through receiving
regular reports at the Board meetings, on the company finance5.
The staff and management team led by the board have managed not only to stick to budgetary controls but on many
occasions have supported with enhancing the finance5 through fundraising activities whenever an opportunity arose.
The Future
The current funding climate for all voluntary sector organisations remains challenging and Carer Support West Cumbria is
looking at ways of making more partnershiplconsortium bids with the voluntary and statutory sector to strengthen its funding
access. The Board, together with the Chief Officer will continue to investigate possible ways of generating greater amounts of
unrestricted income through social enterprise or similar ventures.

CARER SUPPORT WEST CUMBRIA LTD
TRUSTEES. ANNUAL REPORT (Continued}
for the year ended 31st March 2024
All financial matters remain to be reported to the Board at every bi-monthly meeting and every financial decision taken by the
Board is taken with Charity Commission Guidelines in mind.
The Board continues its good management and financial planning approach to have an organisational designated funds
account. This is principally to cover the six months running costs. This account also holds funds to cover all Ihe statutory
redundancy payments for staff in all projects.
Investment Policy
Aside from retaining a prudent amount in reserves each year where possible, almost all of the Gharity's funds are spent
providing the services to its Carers. The organisation maintains the bulk of its finance in an interest giving account with
enough finance being held in a current account to meel the month by month expenditure of the organisation.
Plans for Future periods
To adapt and set up appropriate new services to continue to offer our quality services to carers
2. To pursue funding to support the development of new services as above
3. Continue to develop services in response to carers feedback
4. Keep abreast of all changes to both extemal and internal environments
Continue to work closely with the other Carers Organisations in Cumbria and investigate further possibilities of joint
tenders
Expand the Board membership to further broaden the Board skill base
7. Research opportunities for partnership working
8. Further develop new ways of capturing information and data and using it to make decisions on the direction ofthe
organisation
To increase and develop our offer to medium and large employers locally regarding carers champions and the
support offered to working carers
10. To update our telephone system to a VOIP system and to ensure our IT equipment is fit for purpose.
Statement of trustees. responsibilities
Company law requires trustees, as directors of the Company, to prepare accounts for each financial year which give a true
and fair view of the state of affairs of the charity at the end of the financial year and of its surplus or deficit for that period. In
preparing those accounts, the trustees are required to..
select suitable accounting policies and apply them consistently.,
make judgements and estimates that are reasonable and prudent.,
prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will
continue to operate.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the
financial position of the charity and which enable them to ensure that the accounts 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.
Accountants
Lamont Pridmore have agreed to offer themselves for reappointment as independent examiners and a resolution to
reappoint them will be proposed at the annual general meeting.
Thi5 report has been prepared in accordance with the special provisions for small companies under Part 15 of the
Companies Act 2006.
Approved by the Board of Trustees on 15th October 2024 and signed on its behalf by..
mi Kxrft-
Linda Hewitt - Chair

CARER SUPPORT WEST CUMBRIA LTD
INDEPENDENT EXAMINER'S REPORT TO THE
TRUSTEES OF CARER SUPPORT WEST CUMBRIA LTD
for the year ended 31st March 2024
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity's 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 20061'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 the Trust's accounts 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 l am qualified to undertake the examination because l am a member of the Institute
of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act., or
the accounts do not accord with those records., or
3. the accounts do not comply with the accounting requirements concerning 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 preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and 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.
Dated:
15th October 2024
Susannah Nixon
Lamont Pridmore (West Cumbria) Limited
Milburn House
3 Oxford Street
Workington
Cumbria
CA14 2AL

CARER SUPPORT WEST CUMBRIA LTD
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31st March 2024
Unrestricted
Funds
Designated RestriGted
Funds
Fund5
Total Funds
2024
Total Funds
2023
Note
INCOMING RESOURCES
Voluntary income..
Donations
Grants receivable &
contracts income
Other income
Investment income
10,791
10,791
13,808
26,190
712,988
739,178
777,550
1.454
5.392
15,052
15,052
TOTAL INCOMING RESOURCES
52,033
712,988
765,021
798,204
RESOURCES EXPENDED
Charitable activities
Fundraising and publicity
Governance costs
10,806
5,758
294
621,229
4.725
16.326
632,035
10,483
16,620
689.227
5,055
13.746
TOTAL RESOURCES EXPENDED
16.858
642,280
659.138
708,028
NET INCOMINGI(OUTGOING)
RESOURCES FOR THE YEAR
35,175
70,708
105.883
90,178
Transfers between funds
(4.600)
19.977
(15.377)
Balances brought forward
101.666
356,859
156,956
615.481
525.305
Balances carried forward
132.241
376,836
212,287
721.364
615,481

CARER SUPPORT WEST CUMBRIA LTD
COMPANY REGISTRATION NUMBER 6123034
STATEMENT OF FINANCIAL POSITION
as at 31st March 2024
2024
2023
Note
Current assets
Prepayments and accrued income
Cash at bank and in hand
11,101
743,517
12,491
708,661
754,618
721,152
Creditors: amounts falling due
within one year
(33,254)
(105,671)
Net current assets
721,364
615,481
721,364
615,481
Total assets less current liabilities
721,364
615,481
Accumulated funds
Unrestricted funds
Designated funds
Restricted funds
132,241
376,836
212,287
101,666
356,859
156.956
Total funds
721,364
615,481
For the year ending 31, March 2024 the 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 company to obtain an audit of its accounts for the year in question in accordance
with section 476,
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting
records and the preparation of accounts.
These financial statements were approved by the members of the committee on 15 October 2024 and signed on their
behalf by=
Linda Hewitt
Chair

CARER SUPPORT WEST CUMBRIA LTD
STATEMENT OF CASH FLOWS
For the year ended 31st March 2024
2024
2023
Note
Cash provided byl(used in)
operating activities
15
19,804
117,175
Cash flows from investing activltles
Interest income
15,052
5,392
Purchase of tangible fixed assets
Cash provided byl(used inl investing activities
34,856
122,567
Cash flows from financing activities
Repayment of borrowing
Cash used in financing activities
Increasel{decrease) in cash and cash equivalents
in the year
34,856
122,567
Cash and cash equivalents at the beginning
of the year
708,661
586,094
Total cash and cash equivalents at the end of the year
743,517
708,661

CARER SUPPORT WEST CUMBRIA LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31st March 2024
General information
The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in
England and Wales. The address of the registered office is Unit 7f Lakeland Business Park, Lamplugh Road,
Cockermouth, Cumbria, CA13 OQT.
statement of compliance
The financial slatements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 20191- (Charities SORP {FRS
102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies
Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis and are prepared in sterling, which is the
functional currency of the entity.
Carer Support West Cumbria Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities
are initially recognised at historical cost or transaction value unless othewise stated in the relevant accounting policy
note.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions
that affect the amounts reported. These estimates and judgements are continually reviewed and are based on
experience and other factors. including expectations of future events that are believed to be reasonable under the
circumstances.
Incoming resources
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is
recognised when the Charity has entitlement to the income, it is probable that the income will be received and the
amount can be measured with sufficient reliability.
Grants receivable and contracts income
Revenue grants are credited to the income and expenditure account as received, unless related to a specific period,
when they are placed in a restricted fund until used. Deferred income represents amounts received for future periods
and is released to incoming resources in the period for which it has been received.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably
measured.
Investment income
Investment income is recognised on a receivable basis.
Expenditure
All expenditure 15 included on an accruals basis and is recognised when there is a legal or constructive obligation to
pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended
in the Statement of Financial Activities. The charitable company is not registered for Value Added Tax and
accordingly expenditure is shown gross of irrecoverable Value Added Tax.

CARER SUPPORT WEST CUMBRIA LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31st March 2024
Accounting policies (continued)
Pensions
The company has a defined contribution pension scheme. The cost of the contributions made by the company to the
scheme are charged to the profit and loss account as incurred.
Taxation
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore
it meets the definition of a charitable company for UK corporation tax purp05e5. Accordingly, the Charity is
potentially exempt from taxation in respect of income or capital gains received within Gategories covered by Chapter
3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the
extent that such income or gains are applied exclusively to charitable purposes.
Fund accounting
Unrestricted income funds are general funds that are available for use al the trustees, discretion in furtherance of the
objectives of the Charity.
Designated funds are unrestricted funds are resources set aside for specific purposes at the discretion of the trustees.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use ofwhich is
restricted to that area or purpose.
Grants receivable Unrestricted
2024
2023
North Cumbria CCG
Immediate Care
HMRC Employers Allowance
Hospital Discharge Grants
Rapid Learning Pandemic
Practical Support for Self-lsolation
Poverty Reduction Action Grant
Household Support Fund
Grace Trust
3,750
5,000
5,000
11,940
3,600
5,000
17,831
600
3,250
9,600
4,000
500
500
26,190
44,381
Grants receivable and Contracts income - Restricted
2024
2023
Cumbria County Council
The National Lottery Community Fund
BBC Children in Need
Northern Carer Alliance
Sellafield Ltd
Volunteer Project
Benefits Clinic
Lottery Health
YC Allerdale HAF Programme
Bedrock- Transforming Cumbria
Community Cancer Champion
CCF YC 1-1
Small Grants, Trips & Travel Fund
552.000
41,639
454,800
42,139
50,000
22,500
3,385
20,160
33,733
10,257
12,039
29.167
7,225
97,764
19,691
25,508
8,600
14.775
775
712.988
733,169

CARER SUPPORT WEST CUMBRIA LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31st March 2024
Expenditure on charitable activities
Unrestricted Designated
Funds
Funds
Restricted
Funds
Total
2024
Total
2023
Salaries and national insurance
Employer pension contributions
Recruitment costs
Rent, service charge & utilities
Equipmenl maintenance
Telephone, postage & stationery
Insurance
Accountancy & bookkeeping
Legal & professional fees
Newsletter
Staff travel
Staff training
Membership fees
Publicity & advertising
Bank charges
Sundry expenses
Evaluation
Carers, trips & activity breaks
Room hire & refreshments
Social media & website development
Volunteers, travel & expenses
GovernanCe￿rUsteeSlDIrectors. expenses
DBS check5
CIN Small equipment & materials
Mens Group
ISO 9000 QMA
PAT testing & H&S compliance
Fundraising expenditure
Grants expended
Office of the Public Guardian
Carers Support Cumbria expenses
Hospital Discharge Grants
6,496
519
462,065
33,247
2,281
31,345
5,199
16,348
4,283
9,239
3,949
468,561
33,766
2,281
31,808
5,212
17,264
4,370
9,419
4,011
1,111
10,340
3,267
3,190
3.614
665
1,418
4.000
8,515
729
455,442
30,381
271
22,449
8,812
16,691
4,298
8,447
2,016
1,479
6,634
2,870
3,283
3,059
675
901
6,500
10,667
3,327
3,382
2,796
473
524
3,199
33
1,776
1,349
517
78.723
41
183
26,830
463
916
87
180
62
272
45
52
10,068
3,222
3,138
3,614
665
442
976
4,000
8.515
729
2,046
197
536
1,799
2,046
840
596
1,799
643
60
15
921
821
936
823
5.758
32,570
5,758
32,570
61
61
168
168
16,858
642,280
659,138
708.028
Stsff costs
2024
2023
Wages and salaries
Social security costs
other pension costs
434,792
33,769
33,766
431,141
24,301
30.381
502,327
485,823

10
CARER SUPPORT WEST CUMBRIA LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31st March 2024
staff costs (continued)
The average number of persons (including senior management team) employed part time and full time during the year
expressed as full time equivalents was-
2024
Number
2023
Number
Total number of staff
26
26
2024
Number
2023
Number
Average number of staff expressed as full time equivalents
20
20
No trustees, nor any persons connected with them, have received any remuneration from the charity during the
period.
Trustees have received travel expenses during the year which are recorded under governance costs.
No employee received emoluments of more than £60,000 during the period.
Creditors: amounts falling due within one year
2024
2023
Grants received in advance
CCF 1-1
Cancer Champions
Core
Bedrock
BL Health
13,775
70,833
20,833
8,000
8,600
8,503
Accrued expenses
4,421
3,960
33,254
105,671
Unrestricted funds
The movement in the year is as follows..
Balance
01.04.23
Incoming
Funds
Funds
Used
Balance
31.03.24
Transfers
Carers Core Fund
Fundraising
Volunteer Project
64.856
36.810
41,242
10,791
(11,100)
(5,758}
119,329)
(3,000)
17,729
(4,600)
75,669
38,843
17,729
132,241
101,666
52.033
(16.8581

11
CARER SUPPORT WEST CUMBRIA LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31st March 2024
10 Designated funds
The charity has set aside at the discrelion of the Board these funds as designated funds.
The movement in the year is as follows:
Balance
01.04.23
Incoming
Funds
Funds
Used
Balance
31.03.24
Transfers
ContingenGy Fund
& 6 Months,
Running Costs
Premises and
Lease Termination
Fund
Redundancy Fund
202,982
89,118
292,100
41,855
(14,972)
26,883
112,022
{54,169)
57,853
356,859
19,977
376,836
These funds have been designated for the following purposes-.
Contingency Fund & 6 Months, Running Costs- to provide for six months of the resources expended in general funds
or other costs at the Board's discretion.
Premises and Lease Termination Fund to provide for future rental costs of the premises and additional rental costs
for the premises taken on in the year should the charity fold during the agreed rental period. The fund also provides
for any future lease termination costs.
Redundancy Fund - to provide for the exceptional future costs of redundancy procedures.
Restricted funds
The movement in the year is as follows=
Balance
01.04.23
Incoming
Funds
Funds
Used
Balance
31.03.24
Transfers
All Age Carers - Allerdale
All Age Carers- Copeland
Art Project- RC NE & Cumbria region
Northern Cancer Care Alliance
Volunteer Project
Benefit Clinics
Big Lottery- Health
Bedrock
CCF 1-1
Small Grants & Travel Fund
276.000
276,000
41,639
50,000
(225.898)
(228,273)
139,836)
(23,874)
(4,248)
{15.990)
(26,508)
(12,389)
(25,878)
(39,386)
50,102
47,727
1,803
42,156
16,030
21,977
18,147
7.000
4,437
11,103
78,262
(17,7291
3,000
(6,000)
(648)
19,691
25.508
8.600
14,775
775
24,848
6,000
45,651
156,956
712,988
1642.280)
{15.377)
212.287

12
CARER SUPPORT WEST CUMBRIA LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31st March 2024
12 Company Limited by Guarantee
Carer Support West Cumbria Ltd is a company limited by guarantee and does not have a share capital. The members
of the company are the trustees listed on page 1. In the event of a winding up of the company, each member ha5
agreed to contribute a sum not exceeding £10.
13
Pension Scheme
The company contributes to a defined contribution auto-enrolment pension scheme. The assets of the pension
scheme are held separately from those of the company in an independently administered fund with Friends Life.
Company contributions to the employees, auto-enrolment arrangements in the year amounted to £33,766 (2023=
£25,381). There were no contributions payable at the year end included in creditors (2023.. £Nil).
14 Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows..
2024
2023
Not later than 1 year
Later than 1 year and not later than 5 years
2,692
5.447
1,752
8,139
1,752
15
Reconciliation of net movement in funds to net cash flow from operating activities
2024
2023
Net movement in funds
Interest receivable
(Increase)Idecrease in debtors
(Decrease)lincrease in creditors
105,883
(15,052)
1.390
172,417)
90,176
15.392}
1696)
33,087
Net cash provided by operating activities
19.804
117,175
16
Analysls of net assets between funds
Unrestricted Designated Restricted
Funds
Funds
Funds
Total
Funds
Current assets
Current liabilities
136,399
{4,1581
376,836
241,383
(29,096)
754,618
(33,254)
Total net assets
132,241
376,836
212,287
721,364