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Futureproof Cumbria

Annual report 24-25 | Chapter

ACTION FOR CLIMATE AND COMMUNITIES

ANNUAL REPORT and financial statements

Futureproof Cumbria changed its name from Cumbria Action for Sustainability in February 2025 • A company limited by guarantee. Company Number: 06492907 • Registered as a charity in England & Wales. • Charity Number: 1123155 • Patron: Mike Berners-Lee. 1

Annual report 2024-25

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Reference and administrative details	03
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Trustees’ report	04
Independent auditor’s report & .	35
Statement of financial activities Balance sheet Statement of cash flows Notes to the financial statements	t

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Futureproof Cumbria

Reference and Administrative details

Trustees

Ms Tracey Hart, Chair

Mr Tim C Boden, Secretary and Treasurer

Mr Adrian Banford (resigned 13 November 2024) Ms Mandy Barnett (resigned 14 June 2025) Mr David Beuzeval (resigned 9 October 2024) Mr Tim Foster

Ms Joanna Howard (appointed 9 October 2024) Ms Kirsten Prosser (appointed 9 October 2024) Mr Harrison Stewart (appointed 9 October 2024) Ms Patrin Watantada (appointed 9 October 2024)

Associate Trustees

Mr Charlie Addison-Adams

Mr Martyn Ditchfield Mr Tony Ferguson Ms Vicky Simpson

Associate Trustees are volunteers who do not have the legal status of full trustees and as such, are not registered with Companies House or the Charity Commission. We are giving them the opportunity to experience Trusteeship. All were appointed in October 2024

Charity Registration Number

1123155

Company Registration Number

06492907

Auditor

David Allen,

Chartered Accountants & Statutory Auditor, Dalmar House, Barras Lane Estate, Dalston, Carlisle, CA5 7NY

Bankers

Registered office:

Eden Rural Foyer, Old London Road, Penrith, CA11 8ET

Futureproof Cumbria is incorporated as a company limited by guarantee, and a charity, in England and Wales.

Unity Trust Bank plc, Four Brindley Place, Birmingham, B1 2JB

Futureproof Cumbria

Annual report 2024-25 | Trustees’ report

And yet, amidst this deepening crisis, there is hope.

Chair’s report

We face a stark truth: 2025 is set to mark yet another year where the global average temperature breaches 1.5°C above pre-industrial levels.

The climate crisis is upon us—changing our seasons, disrupting ecosystems, displacing communities, and threatening lives – particularly of those least responsible for causing the problem. At the time of writing this, we have just experienced our driest spring for 69 years.

And yet, amidst this deepening crisis, there is hope. The solutions are in our hands and here in Cumbria we are doing everything we can to be part of that solution.

At Futureproof Cumbria our mission remains clear: to help individuals, communities and organisations make the shift from high to low carbon living. In 2024/25 we continued our Free Home Energy

Support service—offering residents free advice, practical support and energy-saving measures to make their homes warmer, healthier and more affordable to heat.

Our retrofitting work continued to grow, supporting people to understand and implement changes that reduce energy use, make homes healthier, and cut emissions. Through our Carbon Literacy Training, we equipped hundreds of individuals, from community members to professionals, with the knowledge and motivation to act on the climate crisis.

We also worked with businesses, recognising the essential role they play in a zero-carbon

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future. Through the Westmorland and Furness Green Enterprise Hub—a powerful partnership of organisations—we helped local businesses understand their carbon footprints and take meaningful steps to reduce them.

We continued to lead the Zero Carbon Cumbria Partnership, uniting more than 80 organisations in the shared goal of achieving net zero by 2037. This collaborative approach is critical to creating the scale of change required. We hosted the second annual Zero Carbon Cumbria Summit , building on the success of the first with even greater attendance and engagement. The focus of the summit was on breaking down the barriers to climate action—particularly what government must do to enable local areas like ours to go further and faster. The momentum and collaboration within

the Partnership continues to grow, and Futureproof Cumbria is proud to be at its heart.

To reflect our growing reach and ambition, we prepared a brand new name and identity— Futureproof Cumbria - which we successfully launched at the start of 2025/26. Developed in-house by our very own team, it was a labour of love. The rebrand is designed to raise awareness, strengthen our voice, and engage new audiences with our mission.

We also strengthened our governance by welcoming four new trustees, bringing the total to eight (now seven), and introducing four associate trustees. These new roles have helped diversify our Board and build the next generation of climate leaders.

The 2024/25 year has been one of impact, innovation and connection.

On behalf of the trustees, I want to offer heartfelt thanks to the dedicated Futureproof Cumbria team, our incredible volunteers, and every partner, funder, and supporter who has helped move our county—and our world—a little closer to a safer, fairer future.

The climate emergency is vast, but so is our capacity to respond. Together, we are showing that Cumbria is not only ready for change—we’re leading it.

Ms Tracey Hart, Chair of Trustees 09 July 2025

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Futureproof Cumbria

Objectives and activities

Futureproof Cumbria is the leading climate change and sustainability organisation in the county.

Our vision is a zero carbon, greener Cumbria by 2037 that is good for people, places, and livelihoods.

We help people, communities and organisations tackle the climate crisis by promoting action and supporting change.

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We carry out our work according to our core values which are to ensure our work is:

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Evidence based
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We will:

ensure our plans and projects are informed by the best evidence available

be transparent about who funds our work and our data sources

collate and share evidence of the impact of our work

keep up to date with relevant evidence produced by others

Positive We will:

communicate a clear vision of what is possible

promote positive case studies, solutions and co-benefits

judge actions not people

inspire activity

highlight successes

Collaborative We will:

share our knowledge and experience

seek to work with a diverse range of partners

establish what we can bring to a partnership - what gap we can fill

focus on what would produce the best outcome for the environment

go the extra mile

continue to improve our monitoring and evaluation methods

help our colleagues

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We provide practical support for the implementation of carbon reduction measures and the development of low carbon plans and policies for places, communities, organisations and individuals.

We inspire behaviour change and seek to deliver sustained shifts from high to low carbon emissions through new social norms and by influencing key policies, strategies and funding streams.

Our work is delivered in partnership with local community groups, national and local government, associated agencies, other environmental charities, green businesses, and the public. We have around 30 projects underway at any one time, and a network of supporters subscribing to our newsletter.

Our organisational strategy identifies our key focus areas of activity, based on the needs of the community and the skills and capacity of the staff team.

Public benefit

Futureproof Cumbria has complied with the duty in Section 17(5) of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission for England and Wales.

Our website www.futureproofcumbria.org.uk provides more details of our work and access to our resources and publications.

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OUR YEAR IN REVIEW Training courses 27 delivered 211 organisations helped £96k+ through the W&F Green Enterprise Hub Was given out to communities for climate related projects

244 80 Free home energy Energy champions advice calls trained

42 31 people formed the Cumbria Climate Home retrofit plans Assembly were delivered

people formed the Cumbria Climate Assembly

100+

people attended our second annual Zero Carbon Cumbria summit.

400

volunteer led thermal imaging visits were made

14 Home energy pop-ups across the county

221,356 kWh pa

of renewable electricity projected from planned solar installations

Solar panel installations initiated

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Futureproof Cumbria

Achievements and Performance

Zero Carbon Cumbria

Carbon and Climate Literacy Home Energy and Communities

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Zero Carbon Cumbria

The Zero Carbon Cumbria (ZCC) project continued to build momentum in 2024/25.

Having published the sector emissions reduction action plans (ERAPs) in 2024 which address the emissions over which we have control or influence as well as the sequestration capacity we need to build within the county, our emphasis switched to implementation of those plans.

The sector groups continued to meet on a regular basis during 2024/25, focusing on specific opportunities and persistent challenges, some of which were a key theme of our second Zero Carbon Cumbria Summit which was held in Penrith on 6 March 2025.

Attended by more than 100 people from the private, public and third sectors, the Summit discussed various asks for government and other stakeholders which would help overcome these challenges. Feedback from the summit was positive with many attendees highlighting the strength of the collaboration which was clearly evident on the day. Plans for the 2026 summit are already underway.

We saw a significant rise from 9.8k+ to 18k visitors to our award winning Zero Carbon Cumbria website - a hub of information and inspiration about carbon saving activities across the county. Our social media presence grew to 1,590 followers across all channels, with Linked-In still performing strongly.

We continued to support a wide range of community-led activities, including 70 events as part of Great Big Green Week during June 2024 which attracted at least 114 new volunteers. We also awarded a further £87,158 of Community Climate Grants to support 21 projects.

By acting on the ERAPs we will also deliver multiple co-benefits, such as cleaner air, new job opportunities, better public health and a thriving local economy.

Our CEO Karen speaking at the Zero Carbon Cumbria Summit

Futureproof Cumbria

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TOP STATS

£87,158 was given out in community climate grants, supporting 21 climate related projects

100+ people attended the Zero Carbon Cumbria Summit

16 schools attended the fourth youth climate summit

This brings the total grant funding for community projects to more than £200,000 over the last four years, supporting 65 projects including 24 which address disadvantage either in terms of the people they support (eg young people with learning difficulties) or because they are based in areas with high levels of multiple deprivation or other disadvantages.

We hosted our fourth annual youth climate summit - this time held at the Whitehaven Academy. Sixteen schools participated, bringing around 70 young people and teachers together to share ideas and successes.

Other events included a series of ‘Unpacked’ webinars linked to some of the priority actions from our Emission Reduction Action Plans, and a communicating climate change workshop delivered by Climate Outreach.

Our partner, Shared Future, brought together 42 citizens from across the county who formed the Cumbria Climate Assembly to address the question ‘Many people in Cumbria feel unheard and unable to influence those who make decisions on climate change action – what can be done about this?’ The assembly’s first meeting took place on March 1 2025.

We held the first Cumbria Climate Assembly

Annual report 2024-25 | Trustees’ report

Futureproof Cumbria

Climate and Carbon Literacy

In the 2024/25 financial year, climate training continued to be a flagship project. We attracted new individuals, communities, and organisations looking for training to increase their awareness of the climate emergency and how to take action.

This included the pilot and first public deliveries of our new half-day, highly interactive Climate Fresk training. We also offered bespoke Carbon Literacy and Climate Fresk training to national and local businesses, charities, colleges, community groups, campaign groups, and the two new unitary authorities, alongside our courses for the general public.

We ran Climate Fresk for school staff at locations across Cumbria and began delivering Climate Fresk

taster sessions to engage new audiences at events. We also trialled our new adults-and-children hybrid Climate Fresk training option.

Our new trainers completed their inductions at the start of the year, giving us a real breadth and depth of experience and knowledge across our team of seven expert climate trainers.

This year, we particularly focused on reaching ‘trusted messengers’ and providing funded training for those with less-heard voices and for

We ran Climate Fresk for school staff at locations across Cumbria and began delivering Climate Fresk taster sessions to engage new audiences at events.

Futureproof Cumbria

Annual report 2024-25 | Trustees’ report

TOP STATS

27 courses were delivered

294 people were trained

510 people engaged at shorter 1.5 @ sessions

95% of our delegates feel more empowered to take action on climate change

organisations who would share their learning with groups we had not previously reached. Over the year, we delivered 27 training courses, ranging from our accredited Climate and Carbon Literacy training to Climate Fresk training, introductory courses, and Train-the-Trainer workshops. In total, we trained 294 people and engaged with 510 people through shorter sessions.

95% of our delegates continue to offer feedback that, having attended one of our courses, they have a better understanding of climate change and feel more motivated and empowered to take action as a result.

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Home energy and communities

Free Home Energy Support
Solar PV Support
Home Retrofit Services
Thermal Imaging
Home energy pop-up advice sessions
Working in partnership with communities
Other renewable technologies

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Free Home Energy Support

TOP STATS

Our Free Home Energy Support service (previously Cold to Cosy Homes) continued to provide essential help to those struggling with fuel poverty and the adverse effects of cold, damp weather by improving household energy efficiency and reducing energy bills.

We trained 80 Energy Champions, equipping community members and third sector workers with the knowledge and skills to refer into the service.

Thanks to funding from both Westmorland and Furness and Cumberland Council’s Household Support Fund, we were able to offer additional support to over 300 households. This included:

We provided light-touch advice to 727 individuals at community events, helping raise awareness of the service and the benefits of home energy advice.

Distributing fuel vouchers to 211 households, alleviating immediate fuel cost burdens.
Providing energy-efficient appliances to 240 households, helping to reduce long-term domestic energy consumption.

We delivered 244 advice calls and 834 home visits to vulnerable households, giving them guidance and support to save home energy.

80 energy champions trained 834 home visits conducted 244 advice calls delivered

727 people received light-touch advice

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Futureproof Cumbria

In 2024/25, our Free Home Energy Support service delivered Year 2 of the Local Energy Advice Demonstrator (LEAD) (with funding from Department of Energy Security & Net Zero). This focused on testing in-person retrofit advice to help overcome barriers to retrofit in hard-to-reach communities and hard-to-treat properties.

The project delivered 50 home visits, funded 20 Home Retrofit Planners for grant-eligible households, provided advice to 137 people at community-based events, and carried out 200 thermal imaging visits to help identify cold spots in homes.

TOP STATS

50 home visits conducted

200 thermal imaging visits

407 households reached

99 households installed retrofit measures

The project exceeded its Year 2 target of advising 390 households in person, reaching a total of 407. As a result of this support, 99 households went on to install retrofit measures, ranging from simple, low-cost improvements to larger upgrades such as new heating systems.

Futureproof Cumbria

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TOP STATS

43 installations initiated

Solar PV support

In 2024/25 we worked closely with 16 community sustainability groups and various parish councils. This enabled us to continue to drive engagement and confidence with households to invest in retrofits and renewables.

We focused on households who are able to pay for solar PV, other renewables, and our Home Retrofit Service for larger, more complex home energy improvement projects.

To support a fair transition, our community-led approach helped us reach people who are maybe less digitally connected, confident, or able to pay. By signposting vulnerable residents to our Free Home Energy Support service (previously Cold to Cosy Homes) and 2024/25 Free Home Retrofit service (see p19), we’ve strengthened community ties and inspired more groups to get involved - as volunteers and as customers, leading them to take further action on climate change.

Our Solar PV Support service (previously Solar Made Easy) expanded in 2024/25; focusing on two new communities (Alston and Cartmel Peninsula) - and launching an online property questionnaire. This made it easier for households to request quotes, rather than waiting for a community inperson event or webinar.

221,356 kWh pa of renewable electricity generated

1242 tCO2e estimated lifetime savings

18 @

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Futureproof Cumbria Ll TOP STATS

31 Home Retrofit Plans and visits completed

20 Bespoke Retrofit Plans

Home Retrofit Service

Our Home Retrofit Service also continued to grow, working in partnership with technical home retrofit experts - Manchester-based cooperative society, People Powered Retrofit.

30 other retrofit advice services accessed

478,708 kWh pa estimated to be generated from planned installations

14 solar PV installations and 16 Air Source Heat Pumps planned

Together we’ve strengthened our capacity, systems, training, and resources to help to meet local needs.

We continued to deliver Home Retrofit Scenarios audits, for householders tackling major home energy improvement projects. These assess a building’s existing energy performance and model the impacts of measures, such as improving the building’s thermal envelope with insulation, airtightness and low-carbon heating.

We are also developing our service to support households through the next steps in the retrofit process. Our Bespoke Retrofit Plans confirm chosen improvements, followed by a design review to support the client’s architect, or where suitable, Standard Specifications (created by People Powered Retrofit). At the same time, we identify necessary surveys and provide procurement and contracting advice.

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Futureproof Cumbria

TOP STATS

Volunteer-led thermal imaging service

We had 9 communities in 2024/25 that wanted to support the delivery of the free basic thermal imaging service (6 in 2023/24), with 36 volunteers trained.

Around 400 home visits completed Around 300 households completed the online booking form

120 households completed the .© feedback form

76% of households have taken some action to improve cold spots

With additional funding to support our contracted Home Energy Advisers to complete thermal imaging visits, we were able to offer the service to all households across Cumbria and launch an online booking form.

Thermal imaging is a practical and inclusive way to help homeowners and tenants understand where their homes are losing heat and what they can do - ranging from simple fixes to more complex measures needing expert support.

Thermal imaging in action

20 O

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Futureproof Cumbria

Home energy pop-up advice sessions

In addition to our established events for solar and retrofit we have successfully developed a new model to broaden our reach - informal daytime home energy pop-up advice sessions, held in community venues such as libraries, community centres and church halls across Cumbria. These pop-ups increase engagement and uptake of all our Futureproof Cumbria - Homes services.

Residents received one-to-one advice from our team on energy-saving measures, home-energy improvements, renewables, available grants and support services.

Between October 2024 and March 2025, we delivered 14 pop-ups, engaged around 340 people – including many new to Futureproof Cumbria - and generated referrals to services such as; free home energy support, thermal imaging, retrofit, and solar.

Julia and Claire give advice at one of our pop-up advice sessions

Additional funding from ENW enabled us to focus a home energy campaign in Carlisle, including Brampton. We worked closely with community centres and hosted several pop-up advice sessions.

This resulted in around 100 one-to-one free home energy support visits and around 50 thermal imaging visits, with a few referrals to other services.

TOP STATS

14 pop-ups across the county We spoke to 340 people

100 one-to-one free home energy support visits

50 thermal imaging visits

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Futureproof Cumbria

Work with organisations

During 2024/25 we continued to deliver the Westmorland and Furness Green Enterprise Hub, providing carbon reduction advice to small and medium sized enterprises.

This large project, supported by the UK Shared Prosperity Fund, allowed the creation of a help desk, run by Futureproof Cumbria, which coordinated support from our 12 expert partners. Businesses received tailored advice and support on carbon auditing, environmental action planning, energy use, EVs and charge points, low-carbon food, digital emissions and sustainable business development. A £215k grant fund supported carbon saving capital projects. The estimated whole life savings of the grant projects alone was: 3447.18 C02e (equivalent of 5,897 round trip flights from Helsinki to Munich).

organisations through help desk calls, referrals for specialist advice and events, providing 1,682 hours of support with our partners.

We secured Innovate UK funding for a three month feasibility study, delivered in partnership with South Lakeland District Council (now Westmorland and Furness), the University of Cumbria and local business partners. The project explored collaborative approaches to overcoming the nontechnical barriers to decarbonisation in rural South Lakeland and identified demand for a project to reduce emissions across the food chain. We subsequently secured more Innovate UK funding to explore ‘Place to Plate’ – in collaboration with Cumbria Tourism, farmers and food businesses.

TOP STATS

211 organisations supported 1,682 hours of support provided 3447.18 C02e estimated to have been saved (equivalent of 5,897 round trips from Helsinki to Munich)

The project was successfully completed in March 2025, by which time we had supported 211

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•

Funders and partners

• The Trustees would like to thank all the following funding partners and clients for their support this year including:

In 2024/25 Futureproof Cumbria received £1,813,430 for its activities from a wide range of sources. These include charitable trusts and foundations, national and local grant givers, local government and associated agencies, businesses and of course, individuals who may have taken up our services or attended one of our events and training.

The National Lottery Cumbria Community Foundation Energy Saving Trust Electricity North West The Mrs F B Laurence Charitable Trust Garfield Weston Foundation Durham County Council Westmorland and Furness Council Cumberland Council The Sureserve Foundation

We also secured funding through third parties by developing several projects in partnership with others. All our activities are aligned to our charitable purposes, irrespective of funding source.

Additionally, we are grateful to all our individual donors, sponsors and the wide range of businesses who support us to generate income from our charitable activities and via sponsorship and partnerships.

VONNE

Unity Trust Bank Fellfoot Forward Grantscape Cumbria Development Education Centre Liverpool City Region Octopus Renewables Infrastructure Trust Lake District National Park Copeland Community Fund Innovate UK

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Financial review

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Futureproof Cumbria

Financial review

Turnover was slightly down in the year ended 31 March 2025 at £1,813,430 compared to £1,869,088 in the year ended 31 March 2024.

Notable contributions continue to come from the Zero Carbon Cumbria project, Home Retrofit Service (previously Retrofit for Cumbria) and our Free Home Energy Support service (previously Cold to Cosy Homes) of £539,511, £165,483 and £119,232 respectively.

Our Local Energy Advice Demonstrator, funded by Liverpool City Region to a total of £238,800 added additional value for beneficiaries of our free home energy support service. Futureproof Cumbria also received £454,241 from Westmorland and Furness Council to support decarbonisation and as part of the Household Support Fund.

Income from charitable activities totalled £133,181 in the year to 31 March 2025, significantly down on the previous year’s £176,877.

Expenditure for the year was £1,877,720 in comparison to £1,830,168 last year. Employment costs, payments to partners and contractor costs remain our most significant expenditure.

As detailed in the balance sheet, overall reserves decreased to £574,120 from £638,410 though unrestricted reserves increased to £304,504 from £171,935, of which £36,623 were designated funds. Funds committed to on-going projects stood at £269,616 at the year end.

Cash balances remained healthy, though down on last year, at £308,065 at the year end.

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Futureproof Cumbria

Policy on reserves

The trustees examine the charity's requirement for reserves during the annual budget setting process. This is to ensure that the risks associated with the charity's external operating environment, its income streams, planned activities and organisational commitments are all considered when determining the amount that should be set aside.

The trustees have established an 'irreducible reserve' policy whereby the unrestricted reserve held by the charity should be sufficient to meet all liabilities of the charity in the event that it winds up its activities.

Investment policy and objectives

The majority of Futureproof Cumbria’s funds are to be spent in the short term and are held in a current or e-savings account with Unity Trust Bank. If cashflow is sufficient, additional funds maybe held in a savings account to maximise interest receivable.

All investments are considered in line with expected demands on funds, assessment of any potential associated risks and our ethical approach to investment.

Additionally, investments are held in a number of community enterprises in line with Futureproof Cumbria’s charitable objects. The most significant of these investments has been realised during the year.

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Plans for the future

Aims and objectives for future periods

In last year’s annual report, I flagged that we would be launching a major new marketing initiative which will enable us to significantly expand our outreach and impact. That was our new brand – Futureproof Cumbria, launched on 2 April 2025. It has been welcomed by stakeholders across Cumbria and has had an electrifying effect on our

profile. We’ll be building on the brand with a new communications strategy which reflects both the opportunities and challenges of digital media.

Over the last four years the incredible support of the National Lottery for the Zero Carbon Cumbria project has enabled us to work both practically and strategically – establishing momentum for action on climate change across multiple facets of Cumbrian society. That crucial source of support ends at the end of December 2025. We are

determined to carry on what we have started and will work tirelessly to secure the resources needed to ensure the continuation of this unique county

wide collaboration – to ensure that plans to reduce carbon emissions are turned into action. We also aim to strengthen our role in influencing national government – to ensure Cumbria’s rurality is served, and not disadvantaged, by national policies and funding.

Alongside our strategic work, we will continue to inspire and support individuals and communities to change their lives, particularly through our free or charged for home energy advice services. We love and value working with volunteers and will continue to do so – ensuring that we can continue to coordinate and support the ever growing

Futureproof Cumbria

Annual report 2024-25 | Trustees’ report

Cumbria sustainability network. In particular we aim to nurture the Westogether initiative in west Cumbria - working with partners to secure new sources of funding for strengthening engagement with disadvantaged communities in the area.

We also aim to secure funding for the continuation of our Climate and Carbon Literacy training programme so that a wide diversity of audiences can benefit, including young people, schools, small businesses and individuals, with bespoke and sector-specific courses.

Our Place to Plate project will complete by the end of 2025 having lain the foundation for the procurement and consumption of Cumbria grown vegetables in schools across the county. The knowledge and networks we have gained from leading this project will stand us in good stead for follow on low carbon food projects.

Funding is, of course, critical to our success. We have a strong track record of winning bids for projects and have also been steadily growing our ability to attract unrestricted funding – from donors and through our Business Supporter Network. We will keep this momentum going as well as looking to add new sources of funding to our income streams.

We often need to prove our ‘impact’ to funders. To do so we monitor all sorts of indicators - from the number of attendees at events, to solar panels installed with our help, to reductions on household bills as a result of our energy saving advice. It is sometimes difficult to feel confident that we are turning the tide on carbon emissions.

But what we cannot measure are the ‘sparks’ we create – of interest, knowledge, self agency – in individuals, communities and organisations. What we are doing now to create a movement of change may take time to become visible. But we will keep firing off those sparks!

Karen Mitchell Chief Executive Officer Futureproof Cumbria

Futureproof Cumbria

LEFT: Our trustees and CEO, October 24

Both the full board and the Finance Committee meets at least quarterly.

Trustees are supported by a group of associate trustees who work alongside them but are not ‘full’ trustees for the purpose of company or charity law.

Structure, governance and management

Nature of governing document

Futureproof Cumbria is a registered charity and company limited by guarantee, having no share capital. It was incorporated on 4 February 2008 and registered with the Charity Commission on 11 March 2008 and formally changed its name from Cumbria Action for Sustainability to Futureproof Cumbria on 18 February 2025.

Organisational structure

The trustees have overall responsibility for financial management, organisational strategy and compliance with the charitable purposes of the organisation. Financial management and general management responsibilities are devolved within our policies and procedure frameworks to the Chief Executive and senior members of staff.

Futureproof Cumbria operates with a Board of Trustees who are also directors for the purposes of company law. In addition to this, the board has set up a Finance Committee with delegated authority to ensure the appropriate degree of scrutiny and management of finances for the charity.

Details of current trustees are at the beginning of this report and their biographies can be found on our website. All members of the board give their time voluntarily and receive no benefit from the charity for their work as a trustee. Any expenses reclaimed from the charity are set out in the accounts.

The day-to-day operations of the charity are delegated to the Chief Executive. The Chief Executive reports to the trustees at regular board and Finance Committee meetings, along with relevant staff members as required.

The trustees are responsible for approving the remuneration of the Chief Executive.

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Futureproof Cumbria

Recruitment and appointment of trustees

When recruiting new trustees, the board looks for individuals whose skills and backgrounds complement and enhance the existing team. Vacancies are advertised, and trustees, staff and other interested parties may nominate a person for consideration.

The board seeks to ensure that the diversity of Cumbria, both in people and geography, as well as a range of technical skills are represented. A number of new trustees were recruited during the year.

Potential new trustees meet with the chair, chief executive and existing trustees before being elected to the Board.

Induction and training of trustees

Trustees are provided with an induction covering the work of the charity as well as training in governance skills. They are encouraged to meet with staff and other trustees, and a sum of monies is set aside each year so that they can attend seminars, training and events to assist them in their role. The chair, secretary and treasurer roles are elected by the board at the AGM, or if a vacancy arises.

Pay policy & life work balance

Futureproof Cumbria pays all staff and contractors in line with the Real Living Wage and is accredited by the Real Living Wage Foundation.

Futureproof Cumbria’s pay and grading structure ensures that staff are paid according to a graded salary scale which reflects the differences in responsibility, skills and capabilities required in various roles. The scale was established in line with market rates for similar roles in similar organisations and is reviewed regularly.

The majority of staff in the organisation are part time and, whilst this has partly evolved due to funding availability, there is a strong belief in the benefits of this improved work/life balance to employee welfare. As most of our staff adopt a hybrid home-office working habit we aim to ensure that we have the policies and support in place to meet both their needs and those of Futureproof Cumbria.

All staff are enrolled in the company’s personal pension scheme from their first day at Futureproof Cumbria (6% employer contribution).

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Fundraising

Although the majority of Futureproof Cumbria’s income comes from grant sources, we also receive funds from public and business donations. We promote the giving of donations to Futureproof Cumbria through our website, newsletter and social media accounts, directly contacting individuals or organisations through these media, and on occasion by phone or email, to solicit donations. Occasionally, we also use third party commercial participators or professional fundraisers to encourage donations.

We follow the fundraising codes of practice as set out by the Fundraising Regulator. Any direct contacting of organisations or individuals for fundraising by our own staff is carried out according to our policies on fundraising, data protection and safeguarding for vulnerable people. We have written agreements in place with any third party who is helping raise funds for us and ensure that they comply with guidance from the Fundraising Regulator. No complaints were received by the charity for the purpose of fundraising.

Major risks and management of those risks

Risk management

The board of trustees has assessed the major risks to which Futureproof Cumbria is exposed and systems and procedures have been put in place to manage those risks. This includes a Strategic Risk Register which is reviewed quarterly and is reported as a RAG dashboard to trustees as a standard agenda item at full board meetings.

Securing ongoing funding remains a major risk for the charity, as it is for most charities. This is mitigated by a comprehensive fundraising plan to diversify our income sources and secure and increase unrestricted funds.

Relationships with related parties

These are detailed in note 21 to the accounts.

Annual report 2024-25 | Trustees’ report

Futureproof Cumbria

Financial instruments

Credit risk

The charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments. The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.

Liquidity risk

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture of long-term and short-term debt finance.

Further details regarding liquidity risk can be found in the Statement of Accounting Policies in the Financial Statements.

Objectives and policies

The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.

The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.

The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.

Annual report 2024-25 | Trustees’ report

Futureproof Cumbria

Statement of trustees' responsibilities

The trustees (who are also the directors of Futureproof Cumbria) 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), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements 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 charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006.

They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Annual report 2024-25 | Trustees’ report

Futureproof Cumbria

Statement of trustees' responsibilities (continued)

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

Disclosure of information to auditor

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

Reappointment of auditor

In accordance with section 485 of the Companies Act 2006, a resolution for the

re-appointment of David Allen as auditors of the charity is to be proposed at the forthcoming Annual General Meeting.

The annual report was approved by the trustees of the charity on 09 July 2025 and signed on its behalf by:

.......................................................................................................

Ms Tracey Hart Chair of Trustees

Annual report 2024-25 | Independent auditor’s report

Futureproof Cumbria

Independent auditor’s report to the members of Futureproof Cumbria

Annual report 2024-25 | Independent auditor’s report

Futureproof Cumbria

Opinion

We have audited the financial statements of Futureproof Cumbria (the charitable company) for the year ended 31 March 2025, which comprise the Statement of financial activities, Balance sheet, Statement of cash flows, and Notes to the financial statements, including a summary of significant accounting policies.

The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and applicable law (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the charity’s affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report.

We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Annual report 2024-25 | Independent auditor’s report

Futureproof Cumbria

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information included in the annual report, including the trustees’ report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work

we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinion on other matter prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Trustees’ report, which includes the directors’ report prepared for purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the directors’ report included within the Trustees’ report has been prepared in accordance with applicable legal requirements.

Annual report 2024-25 | Independent auditor’s report

Futureproof Cumbria

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the Trustees’ report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns;
certain disclosures of trustees remuneration specified by law are not made; or

we have not received all the information and explanations we require for our audit.

• the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report.

Responsibilities of the trustees

As explained more fully in the trustees’ responsibilities statement (set out on page 33), the trustees (who are also the directors of the charitable company for the purpose of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Annual report 2024-25 | Independent auditor’s report

Futureproof Cumbria

Auditor responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Our audit procedures were designed to respond to those identified risks, including non-compliance with laws and regulations (irregularities) and fraud that are material to the financial statements. Our audit procedures included but were not limited to:

Discussing with the trustees and management their policies and procedures regarding compliance with laws and regulations;
Communicating identified laws and regulations throughout our engagement team and remaining alert to any indications of noncompliance throughout our audit; and
Considering the risk of acts by the charity which were contrary to the applicable laws and regulations, including fraud.

Our audit procedures in relation to fraud included but were not limited to:

Making enquiries of the trustees and management on whether they had knowledge of any actual, suspected or alleged fraud;
Gaining an understanding of the internal controls established to mitigate risks related to fraud;
Discussing amongst the engagement team the risks of fraud; and
Addressing the risks of fraud through management override of controls by performing journal entry testing.

Irregularities, including fraud, are instances of noncompliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Annual report 2024-25 | Independent auditor’s report

Futureproof Cumbria

Auditor responsibilities for the audit of the financial statements

We are not responsible for detecting fraud and preventing non-compliance and cannot be expected to detect all fraud and non-compliance with all laws and regulations. The primary responsibility for the prevention and detection of irregularities including fraud rests with both the Trustees and Management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.

A further description of our responsibilities is available on the Financial Reporting Council’s website at:

www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the charity’s internal control.

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.

• Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

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Annual report 2024-25 | Independent auditors report
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Use of our report

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor’s report and for no other purpose.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members as a body, for our audit work, for this report, or for the opinions we have formed.

Futureproof Cumbria - Oe = 4 / gi ........................................................................................................

ALISON WELTON (Senior Statutory Auditor) For and on behalf of David Allen Chartered Accountants & Statutory Auditor

Dalmar House Barras Lane Estate Dalston Carlisle CA5 7NY

Date: 09 July 2025

Annual report 2024-25 | Statement of financial activities

Futureproof Cumbria

Statement of financial activities for the year ended 31 March 2025 (including income and expenditure account and statement of total of recognised gains and losses)

Note Income from: Donations, legacies and grants receivable 3 Charitable activities 4 Investment income 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net income Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 18	Unrestricted funds (£) 69,902 101,429 7,674 179,005 (152,227) (152,227) 26,778 105,791 132,569 171,935 304,504	Restricted funds (£) 1,602,673 31,752 - 1,634,425 (1,725,493) (1,725,493) (91,068) (105,791) (196,859) 466,475 269,616	Total 2025 (£) 1,672,575 133,181 7,674 1,813,430 (1,877,720) (1,877,720) (64,290) - (64,290) 638,410 574,120	Total 2024 (£) 1,689,431 176,877 2,780
				1,869,088
				(1,830,168)
				(1,830,168)
				38,920 -
				38,920 599,490
				638,410

Annual report 2024-25 | Statement of financial activities

Futureproof Cumbria

Statement of financial activities for the year ended 31 March 2025 (continued) (including income and expenditure account and statement of total of recognised gains and losses)

Note Income and Endowments from: Donations, legacies and grants receivable 3 Other charitable activities 4 Investment income 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net (expenditure)/ income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 18	Unrestricted funds (£) 17,859 86,105 2,780 106,744 (135,851) (135,851) (29,107) (29,107) 201,042 171,935	Restricted funds (£) 1,671,572 90,772 - 1,762,344 (1,694,317) (1,694,317) 68,027 68,027 398,448 466,475	Total 2024 (£) 1,689,431 176,877 2,780
			1,869,088
			(1,830,168)
			(1,830,168)
			38,920
			38,920 599,490
			638,410

All of the charity’s activities derive from continuing operations during the above two periods. The funds breakdown for 2025 and 2024 is shown in note 18.

Annual report 2024-25 | Balance sheet

Futureproof Cumbria

Balance sheet as at 31 March 2025

Note Fixed assets Tangible assets 13 Investments 14 Current assets Debtors 15 Cash at bank and in hand Creditors: Amounts falling due within one year 16 Net current assets Net assets Funds of the charity: Restricted income funds Restricted funds 18 Unrestricted income funds Unrestricted funds Total funds 18	409,967 308,065		2025 (£) 14,158 250 14,408 559,712 574,120 574,120	2024 (£) 15,114 27,250
				42,364
				311,091 583,278
	718,032 (158,320)			894,369 (298,323)
	269,616 304,504			596,046
				638,410
				466,475 171,935
				638,410

The financial statements on pages 42 to 69 were approved by the trustees, and authorised for issue on 09 July 2025 and signed on their behalf by: Ms Tracey Hart, Chair of Trustees

Ms Tracey Hart, Chair of Trustees Company registration number: 06492907

Annual report 2024-25 | Statement of cash flows

Futureproof Cumbria

Statement of cash flows for the year ended 31 March 2025

Note Cash flows from operating activities Net cash (expenditure)/income Adjustments to cash flows from non-cash items Depreciation 13 Interest and dividends received 5 Working capital adjustments Increase in debtors 15 (Decrease) / increase in creditors 16 Net cash flows from operating activities Cash flows from investing activities Interest receivable and similar income 5 Purchase of tangible fixed assets 13 Sale of investments Income from dividends 5 Net cash flows from investing activities Net (decrease) / increase in cash and cash equivalents Cash and cash equivalents at 1 April Cash and cash equivalents at 31 March	2025 (£) (64,290) 5,621 (7,674) (66,343) (98,876) (140,003) (305,222) 7,889 (4,665) 27,000 (215) 30,009 (275,213) 583,278 308,065	2024 (£) 38,920 5,038 (2,780)
		41,178
		(146,961) 223,415
		117,632
		1,495 (20,152) - 1,285
		(17,372)
		100,260 483,018
		583,278

All of the cash flows are derived from continuing operations during the above two periods.

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 1 Charity status

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered and principal office is:

Eden Rural Foyer, Old London Road, Penrith, CA11 8ET

Authorised for issue 09 July 2025

NOTE 2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements 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 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Futureproof Cumbria 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 notes.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The trustees consider that there are no material uncertainties about the charity’s ability to continue

as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

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. Actual results may differ from these estimates.

Income

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 the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. Grants receivable have been included within donations, legacies and grants receivable as these have been provided for core funding.

Charitable activities

Income from charitable activities is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.

Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’ meetings and reimbursed expenses.

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 purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories 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.

Investment income

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

Tangible fixed assets

Individual fixed assets costing £1,000 or more are initially recorded at cost.

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method / rate Fixtures and fittings 25% straight line

Fixed asset investments

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as noncurrent liabilities.

Investments are recognised at cost.

Trade debtors

Trade debtors and other debtors are measured at their recoverable amounts. Prepayments are calculated as amounts paid during the financial year, but which relate to a future financial period. Accrued income is recognised where the entity is entitled to income in the financial period, but the receipt does not occur until a future financial year.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds 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 of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company’s pension scheme are charged to the statement of financial activities in the period to which they relate.

Cash and cash equivalents

Includes all cash held and in bank current and deposit accounts.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

Financial Instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 3 Income from donations, legacies and grants receivable

Donations and legacies Donations Grants The National Lottery Cumbria Community Foundation Innovate UK Energy Saving Trust Electricity North West The Mrs F B Laurence Charitable Trust Garfield Weston Foundation Durham County Council Westmorland and Furness Council Cumberland Council The Sureserve Foundation VONNE Unity Trust Bank Fellfoot Forward Grantscape Cumbria Development Education Centre Liverpool City Region Octopus Renewables Infrastructure Trust Lake District National Park Copeland Community Fund Access to Work Service Centre	Unrestricted funds Designated (£) 246 - - - - - - - - - - - - - - - - - - - - 5,783	Unrestricted funds General (£) 36,254 - - - - - 2,000 20,000 - - - - - 5,000 - - - - - - - 619	Restricted Funds (£) - 509,306 5,634 21,255 294,579 15,000 - - - 454,241 53,694 4,852 3,000 - - - 2,062 238,800 - 250 - -	Total 2025 (£) 36,500 509,306 5,634 21,255 294,579 15,000 2,000 20,000 - 454,241 53,694 4,852 3,000 5,000 - - 2,062 238,800 - 250 - 6,402	Total 2024 (£) 17,859 662,497 5,000 54,835 294,126 1,677 - - 5,440 452,126 14,931 4,692 7,531 - 5,389 833 375 148,143 9,000 - 4,977 -
	6,029	63,873	1,602,673	1,672,575	1,689,431

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 4 Income from charitable activities

NOTE 5 Charitable activities Investment income	Unrestricted funds - General (£) 101,429 101,429	Restricted funds (£) 31,752 31,752	Total funds (£) 133,181 133,181	Total 2024 (£) 176,877
				176,877

Income from dividends; Dividends receivable from other unlisted investments Interest receivable and similar income; Interest receivable on bank deposits	Unrestricted funds - General (£) (215) 7,889 7,674	Total 2025 (£) (215) 7,889 7,674	Total 2024 (£) 1,285 1,495 2,780

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 6 Expenditure on charitable activities

Note Charitable activities Allocated support costs 7 Governance costs 7 Total for 2025 Total for 2024	Unrestricted funds - General (£) 107,726 28,577 15,924 152,227 Activity undertaken directly (£) 1,694,035 1,666,829	Restricted funds (£) 1,683,187 42,156 150 1,725,493 Grant funding of activity (£) 96,877 79,863	Total 2025 (£) 1,790,913 70,733 16,074 1,877,720 Activity support costs (£) 86,808 83,476	Total 2024 (£) 1,746,693 71,335 12,140
				1,830,168
				Total expenditure (£) 1,877,720 1,830,168

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 7 Analysis of governance and support costs

Support costs allocated to charitable activities

Governance costs Governance costs (£) Activities 16,074 Audit fees Audit of the financial statements Other accountancy fees Other governance costs	Governance costs (£) 16,074	Information technology (£) 35,138	Information technology (£) 35,138	Staff costs (£) 11,927		Administration costs (£) 13,121	Premises costs (£) 10,548	Premises costs (£) 10,548	Total 2025 (£) 86,808	Total 2024 (£) 83,476 Total 2024 (£) 9,750 2,250 140
									Total 2025 (£) 12,497 2,890 687 16,074
										12,140

Governance costs

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 8 Grant-making

Analysis of grants

The support costs associated with grant-making are included within core costs. Below are details of material grants made to institutions

	Total 2025	Total 2024
	(£)	(£)
Name of institutions
Great Big Green Week Events	6,719	8,017
Youth Projects Community Climate Grants	3,000 87,158	3,000 68,846
	96,877	79,863

NOTE 9 Net incoming / outgoing resources

NOTE 10 Trustees remuneration and expenses

Net (outgoing)/incoming resources for the year include:

	2025	2024
	(£)	(£)
Audit fees	12,497	9,750
Other non-audit services	2,890	2,250
Depreciation of fixed assets	5,621	5,038

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

Two trustees received a total of £164 (2024:£nil) for reimbursement of expenses for travel and subsistence during the year.

No trustees have received any other benefits from the charity during the year.

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 11 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were: Wages and salaries Social security costs Pension costs	Total 2025 (£) 841,131 63,064 48,812 953,007	Total 2024 (£) 794,281 58,783 47,936
		901,000

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year was as follows:

	2025	2024
	No.	No.
Staff	35	38

35 (2024 - 38) of the above employees participated in the Defined Contribution Pension Scheme. No employee received emoluments of more than £60,000 during the year.

The total employee benefits of the key management personnel of the charity were £83,272 (2024 - £77,681).

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 12 Taxation

The Charity is a registered charity and is therefore exempt from corporation tax.

NOTE 13 Tangible fixed assets

Cost At 1 April 2024 Additions Disposals At 31 March 2025 Depreciation At 1 April 2024 Charge for the year Eliminated on disposals At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024	Fixtures and fittings (£) 31,328 4,665 (11,176) 24,817 16,214 5,621 (11,176) 10,659 14,158 15,114	Total (£) 31,328 4,665 (11,176)
		24,817
		16,214 5,621 (11,176)
		10,659
		14,158
		15,114

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 14 Fixed asset investments

Other investments Cost or Valuation At 1 April 2024 Disposals At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 Other investments	2025 (£) 250 Unlisted investments (£) 27,250 (27,000) 250 250 27,250	2024 (£) 27,250
		Total (£) 27,250 (27,000)
		250
		250
		27,250

The above relates to 27,000 £1 shares held in Community Energy Cumbria and 250 £1 shares in Burneside Community Energy. The shareholding in Community Energy Cumbria was disposed of during the year at cost.

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 15 Debtors

Trade debtors Prepayments and accrued income Other debtors	2025 (£) 387,431 22,536 - 409,967	2024 (£) 7,039 304,050 2 311,091

NOTE 16 Creditors: amounts falling due within	NOTE 16 Creditors: amounts falling due within	one year
Trade creditors Other taxation and social security VAT Other creditors Accruals Deferred income Deferred income at 1 April 2024 Resources deferred in the period Amounts released from previous periods Deferred income at year end	2025 (£) 22,880 13,374 12,486 7,370 102,210 158,320 2025 (£) (139) (55,973) 139 (55,973)	2024 (£) 253,725 15,072 9,950 9,437 10,139 298,323 2024 (£) - (139) - (139)

NOTE 17 Retirement benefit scheme

Defined contribution scheme The charity operates a defined contribution pension scheme.

The charge to the statement of financial activities in respect of the scheme was £48,812 (2024: £47,936). Contributions totalling £6,431 (2024: £6,718) were payable to the scheme at the end of the year and are included in creditors.

At the balance sheet date, the charity held income from grants and contracts received in advance relating to the next financial year which amounted to £55,973 (2024: £139).

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 18 Funds

Unrestricted General General fund Designated Zero Carbon Cumbria - earned income (P65) Core development (P01b) Miscellaneous energy audit (P66a) Total Unrestricted Restricted Electricity North West (P13b) South Lakeland District Council (P23) Fixed Asset Restricted Fund Community Foundation Tyne & Wear & Climate Nature Partnership Grant (P01b) Walney Extension Community Fund (P63) Electricity North West (P91) Durham County Council (P61) Cumbria County Council (P63a) Zero Carbon Cumbria Partnership (P65) Energy Savings Trust (P67) Neighbourly Foundation (P71) Voluntary Organisations’ Network North East (P76)	Balance at April 1 2024 (£) 114,166 57,769 - - 57,769 171,935 3,553 27,892 15,114 5,750 10,355 28,676 1,009 2,263 243,838 - 8,162 383	Income (£) 151,627 27,378 - - 27,378 179,005 - - - - - 345 - (2,263) 539,511 - - 3,000	Expenditure (£) (88,203) (64,024) - - (64,024) (152,227) - (16,317) (955) (5,750) (10,355) (22,138) - - (609,446) (169) (3,313) (684)	Transfers (£) 90,291 - 9,500 6,000 15,500 105,791 - - - - - - (1,009) - - 169 - -	Balance at March 31 2025 (£) 267,881 21,123 9,500 6,000
					36,623
					304,504
					3,553 11,575 14,159 - - 6,883 - - 173,903 - 4,849 2,699

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 18 Funds (continued)

Cumbria County Council (P81) Energy Saving Trust (P82) Energy Saving Trust – Energy Industry Voluntary Redress Scheme (P84) Liverpool City Region (P85) Octopus Renewables Infrastructure Trust (P86) UK Shared Prosperity Fund via Westmorland and Furness Council (P87) Northern Gas Networks (P88) Westmorland and Furness Council (P89) Project Collette (P92) Rural Net Zero (P93) Sureserve (P94) CCF Winter Warmth Fund (P95) HSF Westmorland and Furness (P96) HSF Cumberland (P97) ENW Carlisle Home Energy (P98) NEA Warm Homes Healthy Futures (P99) Community Retrofit and Renewables 2 (P100) Eden Locality Board Thermal Imaging (P104) Total restricted Total funds	Balance at April 1 2024 (£) 8,811 3,420 261 (165) 1,826 43,217 62,030 80 - - - - - - - - - - 466,475 638,410	Income (£) - 165,483 119,232 238,800 - 275,454 - 83,507 19,590 22,579 4,852 5,634 75,349 43,444 15,000 3,143 9,865 11,900 1,634,425 1,813,430	Expenditure (£) (9,096) (169,352) (120,800) (237,539) (770) (309,373) (5,036) (56,044) (19,590) (22,579) (484) - (48,167) (39,062) (5,466) (3,143) (9,865) - (1,725,493) (1,877,720)	Transfers (£) 285 - 1,307 163 - 988 (56,994) (27,543) - - - - (23,157) - - - - - (105,791) -	Balance at March 31 2025 (£) - (449) - 1,259 1,056 10,286 - - - - 4,368 5,634 4,025 4,382 9,534 - - 11,900
					269,616
					574,120

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 18 Funds (continued)

Unrestricted funds General General fund Designated Zero Carbon Cumbria - earned income (P65f) Total unrestricted funds Restricted Electricity North West (P13b) Community Energy Cumbria (P22) South Lakeland District Council (P23) Agility Eco (P48) Fixed Asset Restricted Fund Community Foundation Tyne & Wear & Climate Nature Partnership Grant (P01b) Cumbria Chamber of Commerce (P13c) Emergence Foundation (P54a) Walney Extension Community Fund (P63) Electricity North West (P91) Durham County Council (P61) Cumbria County Council (P63a) Zero Carbon Cumbria Partnership (P65) Misc Energy (P66) Energy Saving Trust (P67)	Balance at April 1 2023 (£) 201,042 - 201,042	Income (£) 64,078 42,666 106,744 - 2,750 13,094 7,750 - 8,250 8,000 33,600 833 - 12,505 - 710,778 - 43,715	Expenditure (£) (107,738) (28,113) (135,851) (78) (2,750) (16,470) (7,750) (5,038) (2,500) (8,000) (34,175) (1,222) (468) (11,496) - (679,910) (27,909) (46,237)	Transfers (£) (43,216) 43,216 - - - - - 20,151 - - - - - - - - - -	Balance at March 31 2024 (£) 114,166 57,769
					171,935
	3,631 - 31,269 - - - - 575 10,744 29,144 - 2,263 212,969 27,909 2,522				3,553 - 27,893 - 15,113 5,750 - - 10,355 28,676 1,009 2,263 243,837 - -

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 18 Funds (continued)

Energy Saving Trust (P68) Electricity North West (P74) Neighbourly Foundation (P71) Electricity North West (P73) Voluntary Organisations’ Network North East (P76) Cumbria County Council (P81) Energy Saving Trust (P82) Innovate UK (P83) Energy Saving Trust – Energy Industry Voluntary Redress Scheme (P84) Liverpool City Region (P85) Octopus Renewables Infrastructure Trust (P86) UK Shared Prosperity Fund via Westmorland and Furness Council (P87) Northern Gas Networks (P88) Westmorland and Furness Council (P89) Total restricted funds Total funds	Balance at April 1 2023 (£) 11,196 150 8,782 24,305 671 32,318 - - - - - - - - 398,448 599,490	Income (£) - - - - 3,657 - 100,575 49,159 155,511 148,143 9,000 255,781 72,272 126,971 1,762,344 1,869,088	Expenditure (£) (11,196) (150) (621) (24,305) (3,945) (23,506) (88,993) (49,159) (155,250) (136,318) (7,174) (212,564) (10,242) (126,891) (1,694,317) (1,830,168)	Transfers (£) - - - - - - (8,162) - - (11,989) - - - - - -	Balance at March 31 2024 (£) - - 8,161 - 383 8,812 3,420 - 261 (164) 1,826 43,217 62,030 80
					466,475
					638,410

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 18 Funds (continued)

Fixed Asset Restricted Fund

The fixed asset reserve represents the Net Book Value of restricted assets.

Core Restricted Grant - Community Foundation Tyne and Wear & Climate Nature Partnership Grant (P01b)

Grant to support development of Business Supporter Network and development of a communications system.

Small Grants - Electricity North West and others (P13b)

Investigating renewable energy potential in the Duddon Valley.

Community Energy - South Lakeland District Council (P23)

Offering low carbon advice to communities and businesses in South Lakeland.

Future Fair Fellfoot Forward - Durham County Council (P61)

Supporting rural communities in the region to move towards a low carbon future.

Greener Schools - Walney Extension Community Fund (P63)

Cumbria Local Enterprise Partnership; working with local school children to develop sustainable energy in their schools.

Copeland Recycling - Cumbria County Council (P63a)

Grants for recycling infrastructure in schools.

Zero Carbon Cumbria Partnership (P65)

National Lottery; support the Zero Carbon Cumbria partnership and move Cumbria towards achieving zero carbon.

Energy Saving Trust (P67)

This is the third round of our free home energy support (Cold to Cosy Homes) project, delivering energy saving advice to homes and businesses across Cumbria.

Carbon offset - Neighbourly Foundation (P71)

Developing a Cumbrian carbon ‘offsetting’ scheme linking businesses, communities and individuals to local community led carbon saving and conservation projects.

Going Green Together - Voluntary Organisations’ Network North East (VONNE) (P76)

Led by Voluntary Organisations’ Network North East (VONNE) in partnership with Side Labs, Smart Carbon, Genee and Cumbria CVS, Futureproof Cumbria received National Lottery funding to help deliver the Going Green Together initiative.

CCC Public Health - Cumbria County Council (P81)

Funding to provide assistance to the most vulnerable and those most at risk of fuel poverty.

Community Retrofit and Renewables - Energy Savings Trust (P82)

A two year programme with the aim of increasing the uptake of retrofit energy efficient measures such as solar power and heat pump systems.

Cold to Cosy - Energy Saving Trust - Energy Industry Voluntary Redress Scheme (P84)

Energy advice services, involving calls and home visits as well as Energy Champions training and attendance at events across Cumbria. It is a free service to householders across the county (subject to broad eligibility criteria for home visits) to improve energy efficiency, reduce fuel costs and

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

enhance comfort in the homes of vulnerable people at risk of fuel poverty.

Local Energy Advice Demonstrator (LEAD) - Liverpool City Region (P85)

Part of the Cold to Cosy Homes service, offering free retrofit advice to hard-to-reach communities and for hard-to-treat homes. The project focuses on advising on the key government-backed energy efficiency grants, providing a small number of fully funded HRPs and also offers thermal imaging.

Octopus Renewables Infrastructure Trust (ORIT) - Charitable Giving (P86)

Community-led project to raise awareness and uptake of clean energy and energy efficiency solutions. Achieved by supporting community volunteers to deliver free home heat loss surveys.

W&F SPF Business Decarbonisation - UK Shared Prosperity Fund via Westmorland and Furness Council (P87)

Decarbonisation support for SME businesses and Social Enterprises in the Westmorland and Furness area. Offering subsidised or free training, events and consultancy, including carbon audits, building energy advice, low carbon food and electric vehicle advice, until Jan 2025.

NGN Cadent Pilot - Northern Gas Networks (P88)

Pilot project run by NGN to develop a “one stop shop” to deliver a complete range of fully funded financial and energy efficiency measures to support fuel poor customers. Our role was to provide energy advice home visits to clients identified by their single point of contact organisation.

W&F Household Support - Westmorland and Furness Council (P89)

To provide direct support to eligible households through fuel vouchers, professional install of energy saving measures and replacement old, inefficient white goods.

Electric Vehicles - Electricity North West (P91)

To increase the understanding of EV’s (Electric Vehicles), including charge points/charging options amongst households, to gather evidence on the issues and barriers facing households to transition to EV’s and to increase confidence and transition to EV’s by households.

Project Collette - Green Finance Community Hub (P92)

Stakeholder consultation around a proposal for a part community owned offshore wind farm.

Rural Net Zero W&F - Westmorland & Furness - (P93)

To explore how we can make local food low carbon, healthy and affordable.

The Sureserve Foundation (P94)

Funding for us to purchase additional easy measures for our Home Energy Support Service.

Winter Warmth Fund - Cumbria Community Foundation (P95)

Funding to allow us to provide a professional draught proofing service to over 60’s as part of our Home Energy Support Service.

Household Support Fund - Westmorland and Furness (P96)

Funding to extend our Home Energy Support Service to provide additional support for those in fuel poverty through Westmorland and Furness council’s Household Support fund.

Futureproof Cumbria lll

Annual report 2024-25 | Notes to the financial statements

Household Support Fund - Cumberland Council (P97)

Funding to extend our Home Energy Support Service to provide additional support for those in fuel poverty though Cumberland Council’s Household Support fund.

Carlisle Home Energy - Electricity North West (P98)

Funding to deliver a focused campaign in Carlisle and surrounding areas to motivate households to reduce their home energy consumption.

Warm Homes Healthy Futures - National Energy Action (P99)

Delivery of The Warm Homes, Healthy Futures program that is being led by National Energy Action (NEA) through the VCMA fund.

Community Retrofit and Renewables - Energy Saving Trust (P100)

Funding to support the Zero Carbon Cumbria partnership and move Cumbria towards achieving zero carbon.

Eden Locality Board Thermal Imaging (P104)

Funding to extend the reach of our free basic thermal imaging service to households in the Eden locality, to increase knowledge of where their homes are losing heat and how to do something about it.

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 18 Funds (continued)

Details of significant transfers between funds

Northern Gas Networks (P88)

The surplus upon completion of the contract was transferred to Unrestricted funds.

Westmorland and Furness (P89)

Upon completion of the project the funder agreed for the surplus balance to be used against other costs incurred that related to this project.

Core Development (P01b)

The trustees designated £9,500 of the unrestricted reserve to the designated fund for future expenditure against this project.

Miscellaneous Energy Audit (P66a)

The trustees designated £6,000 of the unrestricted reserve to the designated fund for future expenditure against this project.

Westmorland and Furness (P96)

Upon completion of the project the funder agreed for the surplus balance to be used against other costs incurred that related to this project.

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 19 Analysis of net assets between funds

Fixed asset investments Current assets Current liabilities Total net assets Tangible fixed assets Fixed asset investments Current assets Current liabilities Total net assets	General (£) designated (£) 250 - 344,534 36,623 (76,903) - 267,881 36,623 General (£) designated (£) - - 27,250 - 385,239 57,769 (298,323) - 114,166 57,769 Unrestricted funds Unrestricted funds	Restricted (£) 14,158 336,875 (81,417) 269,616 Restricted funds (£) 15,114 - 451,361 - 466,475	Total funds March 31 2025 (£) 14,408 718,032 (158,320)
			574,120
			Total funds March 31 2024 (£) 15,114 27,250 894,369 (298,323)
			638,410

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 20 Analysis of net funds

Cash at bank and in hand Net funds	At 1 April 2024 (£) 583,278 583,278	Financing cash flows (£) (275,213) (275,213)	At 31 March 2025 (£) 308,065
			308,065

Cash at bank and in hand Net funds	At 1 April 2023 (£) 483,018 483,018	Financing cash flows (£) 100,260 100,260	At 31 March 2024 (£) 583,278 583,278

Annual report 2024-25 | Notes to the financial statements

Futureproof Cumbria

NOTE 21 Related party transactions

During the year the charity made the following related party transactions:

Small World Consulting Limited

The charity’s patron is a director of this company. During the year £7,913 (2024: £25,538) was paid to the company for consultancy services. Training services were also carried out by the charity and sales of £nil (2024: £895) were made to the company.

Future Fixers

One of the trustees who served during the year is also a director of this CIC.

During the year, transactions with the CIC amounted to £nil (2024: £16,935).

Community Energy Cumbria Limited

Cumbria Wildlife Trust

One of the trustees who served during the year is also a director of this charity. During the year, services of £nil (2024: £300) were paid to the charity.

Karen Mitchell CEO of the charity

During the year £481 was charged at a discounted rate of 39% for the home retrofit service.

Mandy Barnett Trustee of the charity

During the year £630 was charged at a discounted rate of 36% for the home retrofit service.

The charity held shares in the Community Benefit Society which it disposed of in December 2024. During the year services of £2,880 (2024: £2,750) were paid to the charity for administration services provided.

2025-03-31-accounts

ACTION FOR CLIMATE AND COMMUNITIES

ANNUAL REPORT and financial statements

Reference and Administrative details

Trustees

Associate Trustees

Charity Registration Number

Company Registration Number

Auditor

Bankers

Registered office:

Annual report 2024-25 | Trustees’ report

Chair’s report

Objectives and activities

We carry out our work according to our core values which are to ensure our work is:

Futureproof Cumbria

Public benefit

221,356 kWh pa

Achievements and Performance

Zero Carbon Cumbria

TOP STATS

Climate and Carbon Literacy

Annual report 2024-25 | Trustees’ report

TOP STATS

Home energy and communities

Free Home Energy Support

TOP STATS

TOP STATS

Annual report 24-25 | Chapter024-25 | Trustees’ report

TOP STATS

Solar PV support

Annual report 2024-25 | Trustees’ report

Futureproof Cumbria Ll TOP STATS

Home Retrofit Service

TOP STATS

Volunteer-led thermal imaging service

Home energy pop-up advice sessions

TOP STATS

Work with organisations

TOP STATS

Funders and partners

Financial review

Financial review

Policy on reserves

Investment policy and objectives

Plans for the future

Aims and objectives for future periods

Annual report 2024-25 | Trustees’ report

Futureproof Cumbria

Structure, governance and management

Nature of governing document

Organisational structure

Recruitment and appointment of trustees

Induction and training of trustees

Pay policy & life work balance

Fundraising

Major risks and management of those risks

Risk management

Relationships with related parties

Financial instruments

Credit risk

Liquidity risk

Objectives and policies

Statement of trustees' responsibilities

Statement of trustees' responsibilities (continued)

Disclosure of information to auditor

Reappointment of auditor

Independent auditor’s report to the members of Futureproof Cumbria

Opinion

Basis for opinion

Conclusions relating to going concern

Other information

Opinion on other matter prescribed by the Companies Act 2006

Matters on which we are required to report by exception

Responsibilities of the trustees

Auditor responsibilities for the audit of the financial statements

Auditor responsibilities for the audit of the financial statements

Use of our report

Statement of financial activities for the year ended 31 March 2025 (including income and expenditure account and statement of total of recognised gains and losses)

Balance sheet as at 31 March 2025