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← Cumbria Development Education Centre

2025-03-31-accounts

Charity registration number 1156649 (England and Wales)

CUMBRIA DEVELOPMENT EDUCATION CENTRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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CUMBRIA DEVELOPMENT EDUCATION CENTRE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr P Batty Mrs J Jackson Mr M Minnitt Mrs A Myers Mr G Newman Prof M Saunders (Chair from January 2025} Mrs JJ Whitley Mr J Connolly Mrs M Barker Charity number (England and Wales} 1156649 Principal address Low Nook Rydal Road Ambleside Cumbria LA22 9BB Independent examiner Darren Little FCA Saint & Co Chartered Accountants The Old Police Station Church Street Ambleside Cumbria LA22 OBT

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CUMBRIA DEVELOPMENT EDUCATION CENTRE

CONTENTS

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; CUMBRIA DEVELOPMENT EDUCATION CENTRE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

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

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

Charity's aims

The object of Cumbria Development Education Centre (CDEC) is to advance the awareness and education of the public in the subject of world development matters. In particular, our aim is to provide resources and services to secondary and primary schools in Cumbria, as well as to our wider public of beneficiaries, relating to the historical, social, geographical, economic, environmental and other aspects of global citizenship.

Vision and priorities

Our vision is for young people and those in the wider Cumbrian community to have the skills and confidence to be able to face the challenges of today, to develop understanding and respect for other people and places, and to make informed choices that have a positive impact on society and the world around them. Our aspiration is to support Cumbria in becoming a beacon of global citizenship.

To this end we have three strategic priorities or objectives — for CDEC to

Summary of the main activities in relation to these objects

In pursuance of these aims and this vision, CDEC:

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CUMBRIA DEVELOPMENT EDUCATION CENTRE TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 eee Public benefit Our organisation is for the benefit of the general public and, more specifically, for educators and learners in formal and nonformal educational settings, but with no restrictions on who can benefit from our services. In line with the Charity Commission's general guidance on public benefit, the purpose of the summary below of CDEC's main achievements during the past year is to demonstrate the difference that our work is making to the beneficiaries we serve. Given the nature of our work, this is not always easily measurable; however, the trustees believe that it is through the application of our values to our aims as a charity, with due attention to risk assessment and management, that we are able to make a deep and lasting impact on the awareness and education of the public in world development matters.

Achievements and performance

Significant activities and achievements against objectives

Main achievements in 2024/25

A key vehicie for achieving our strategic objectives is project delivery and collaborations. In the last twelve months we have again been very active in pursuance of our aims.. We moved into year 2 of delivery of our Welcoming the Stranger arts-based project and our Biue influencer’s nature and environment project. Delivery also continued of our Climate Leaders and Care Leavers projects. Ail focus on weaving in the golden thread of global learning to empower and sensitise young people as active global citizens. We have also worked with Cumbria CVS to support delivery of the South Lakes Poverty Truth Commission.

Over the past 12 months we have grown some existing projects by securing additional funding: in particular our Climate Leaders project, which focuses on supporting young people (individually or through their schools/ youth groups) to develop social action projects that shine a light on what we can do locally for global impact to address the climate crisis. A highlight this year was the Connected Cumbria exhibition which showcased local organisations who are working to build a fair and more sustainable world.

Ultimately, however, CDEC can be of no public benefit at all if we do not nurture our sustainability as an organization. To this end, in addition to diversifying and consolidating our funding streams, we have worked to:

Our work needs to be underpinned by robust governance and over the past year we have taken important steps to strengthen this. In particular we have

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: CUMBRIA DEVELOPMENT EDUCATION CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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The difference that our work has made for its beneficiaries during the year

CDEC's ‘public’, as referred to in its charitable object, constitute its main beneficiaries. These are:

In addition to the summaries which follow, benefit and irnpact from our work is carefully evaluated and reported in project reviews and quarterly reports on an open and regular basis, which need no repetition in detail here.

Children and young people

Schools remain our primary constituency, and children and young people continue to benefit from our work in a range of ways including:

Examples of this in 2024-25 are our continued collaboration with Futureproof Cumbria and others to facilitate the Youth Climate Summit, our connection with the Morecambe Bay Curriculum project, as well as PLACE, (Paths to Leadership: Active Community Engagement), our youth climate action project with Westmorland and Furness Council.

Teachers and school communities

Our emphasis in working with teachers continues to be not just on how global citizenship matters but also on how it can be integrated into the mainstream business of the classroom and the school's wider curriculum. The positive difference we have continued to make is in four main ways:

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CUMBRIA DEVELOPMENT EDUCATION CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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Students in higher education

We have links with the HE sector, for example through Lancaster University, One Cumbria and the University of Cumbria. We have established collaborative links with Kendal College of Further Education.

In the past year we have delivered training courses within Initial Teacher Education through One Cumbria and the University of Cumbria. We are still seeking ways to give undergraduate and postgraduate students the opportunity to contribute their voice to the development of our practice.

Other local organisations and groups

Investing in building wider alliances and partnerships with organisations across the spectrum of the business community, the voluntary sector and other areas of public tife (we call this building social capital) continues to be central to our strategic thinking. We have a longstanding partnership with the Cumbria Fair Trade Network and our connections with the diverse third sector in the region have strengthened through active engagement with Anti-Racist Cumbria, Carlisle One World Centre, Furness Multicultural Community Forum, Futureproof Cumbria and others. We are working with the Office of the Lord Lieutenant of Cumbria and the University of Cumbria on ways to strengthen civil society and with Cumbria CVS in cofacilitating the South Lakes Poverty Truth Commission.

The difference we are able to make is broadly threefold:

The impact of partnership working in this way is potentially great in helping to build Cumbria as a beacon of global citizenship.

The wider national and international network of global educators

CDEC's primary remit is to serve the people of Cumbria and an important aspect of the benefit we contribute is to locate our approach in the wider national and international context and community of global educators. We continue to play an influential role in relevant national networks such as The Global Learning Network (formerly the Consortium of Development Education Centres) and the Our Shared World Consortium — for example in contributing to writing The Case for Global Learning as well as helping to organise events and conferences. This brings benefit:

Conclusion

In the current political and funding climate, many third sector organisations are facing enormous challenges simply to survive. As this report seeks to demonstrate, CDEC has come through another demanding year not simply surviving but thriving — and the outlook going forward is very encouraging. We believe that our work in playing a leading role in the development of global citizenship as central to educational thinking in Cumbria is of great importance and of high value to the people of Cumbria, especially its young people. It has never mattered more.

It only remains for me to express my sincere gratitude and appreciation for the hard work and commitment shown by all staff, trustees, associates, volunteers and Vice Presidents to CDEC's work.

Murray Saunders, Chair July 2025

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, CUMBRIA DEVELOPMENT EDUCATION CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Fundraising practices

CDEC continues to strengthen it’s finance policies: a fundraising policy is now firmly in place. In addition to the Trustees setting the criteria and monitoring any fundraising activities it also ensures that CDEC's reputation and assets are protected and that the impact of any such fundraising on donors, supporters and the public are fully considered. Any fundraising carried out on behalf of CDEC will be within a system which ensures that it remains in CDEC’s best interests and in line with its ethical policy. In addition, CDEC continues to implement the policy through a rolling three year fundraising strategy and plan.

Financial review

Review of financial position of the charity

The financial landscape around the charity sector and, more specifically that of global learning, continues to be challenging. Despite this, CDEC has benefited from improved support from funders for climate-based work with young people as well as the financial stability generated by the long-term project, Welcoming the Stranger, which focuses on building strong communities.

During this year, CDEC has also continued to extend the range of organizations with whom it collaborates and, in the process, has successfully broadened its scope to include, for example, more arts-based projects. This forward-looking and imaginative approach has enabled CDEC to consider and bid for a wider range of project funding than it might have in past years. It is to be hoped that this approach will continue to yield results and contribute to the strategic aim of sustainability for the organization into the next few years.

Several projects for which CDEC receives funding are due to finish at the end of 2025 or early in 2026. Trustees are very aware of the need to secure further funding streams for next year and beyond. They consider that the Director and staff are doing all they can to explore potential new possibilities and to extend current project funding where possible. The planned scaling up of the annual Youth Climate Summit and the launch of the associated Beacon Awards are good examples of this work.

The underlying financial position of the charity has strengthened over the past year, largely due to the successful efforts of the Director and staff in securing contracted work and delivering training outside restricted project funding. Contracted work with the Poverty Truth Commission and Natural England amongst others, for example, realized £57,708 against a budget prediction of only £15,220. This income has enabled a further reduction in the unrestricted deficit and more flexibility in planning for staffing and delivery of projects. Trustees continue to work towards the long-term goal of increasing reserves to provide a financial cushion for any future challenges.

Strenuous efforts have been made to restore school membership levels back to those enjoyed pre-Covid. Although these numbers are still lower than then, there has been some success in encouraging clusters of schools who taking part in training to join as members. Marketing of courses for teachers has not been easy as, in the current financial climate, schools are looking to reduce their costs wherever they can.

As with all organizations, CDEC has again been affected by inflation and rising costs, notably to its rental of office space in Ambleside. The Director and trustees are considering other solutions, including the move to hybrid or remote working at some point in the next financial year. This will help operating costs to be kept to a minimum moving forward.

Cashflow has been carefully monitored and, as a result, the financial year was completed with none of the pinch points experienced in previous years. The multi-year nature of projects, alongside successful fundraising bids and new contracted work has fed to year end fund balances of £89,771. The main highlight is that free unrestricted reserves are now in positive position at £15,727.

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CUMBRIA DEVELOPMENT EDUCATION CENTRE TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 eee Going concern

The Trustees and staff continue to actively seek ways of increasing unrestricted income. This includes attracting more schools to become members, utilising national strategies such as the Sustainability Strategy announced by the government in 2023. This has encouraged clusters of schools to access training and sign up as members. Funds have been/are being raised to enable a number of new projects to be rolled out during the year. The Trustees are examining the core roles within the organisation with a view to developing a communications post to raise our profile.

The Trustees continue to monitor income and expenditure on a regular basis. With new project funding coming on stream the need to keep a careful watch on the workload of staff and the way tasks are allocated is something the trustees are conscious of and are actively monitoring.

Although restricted income does not strictly ‘belong’ to CDEC it does contribute to the employment of staff and the renting of premises. The Trustees, therefore, intend to strongly pursue the search for funding for new projects, while at the same time applying for grants for unrestricted use. We are confident that a considerable sum of money will be raised in this way during the year.

Over the last three years the Trustees have implemented a number of strategies to try and strengthen CDEC, although this has been hampered by the fallout from the pandemic. The Trustees have instituted a rolling long-term financial plan and budgeting is now done not only on an annual basis, but also in the context of this financial plan. In conjunction with this is a three year fundraising strategy which informs planning and which is under regular review. The Trustees and staff, also, have been growing CDEC’s social capital by developing relationships and working with a range of different individuals and organisations across sectors. The purpose of this partnering approach is partly to support the work of others by bringing to it our expertise and partly to make a wider resource available to our own public, as outlined. The Trustees believe this strategic approach is critical to ensuring CDEC’s long term future. While it takes time to show results, the Trustees are confident that it will not only ensure CDEC’s short term survival but will also enable CDEC to become a more resilient and sustainable organisation over time.

Reserves policy

CDEC's Reserves Policy has been reviewed on the basis that it is important that CDEC is able to maintain its staff and core work. CDEC thus seeks to achieve unrestricted reserves to an amount sufficient to pay the existing staff team for three months. The reserves level will be increased through the accumulation of unspent service income where possible. If a funding shortfall occurs, the trustees shail identify the core staff from the existing team, and direct attention to fundraising. If the reserves level exceeds that which the Trustees deem to maintain staffing and cover future redundancy commitments, then the reserves will be used to promote the development of CDEC’s work. This policy was included within the CDEC Finance Policy and was given renewed approval at the Trustee meeting in March 2023.

Principalfunding sources

Major funders:

Paul Hamlyn Foundation

The Ernest Cook Trust

Cumbria Community Foundation

Together with:

Subscriptions

Donations

Service Income

Smaller sums continue to be important to CDEC in providing unrestricted funds to support those aspects of our work which are not covered by major grants.

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. CUMBRIA DEVELOPMENT EDUCATION CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Principal financial management policies adopted

The financial position is reported regularly by both the Treasurer and the Director to the Executive Committee and to the Trustees at Full Board meetings. In addition, we carried out the Charity Commissions ‘Internal Financial Controls Checklist’ to ensure that our procedures and systems were compliant. The Trustees were reassured to see that this was the situation.

The financial systems are managed by our director, with support from a freelance finance manager and CDEC’s admin and finance officer. Saint & Co continue to act as independent examiners for our accounts, preparing the accounts for the AGM, including all paperwork relating to registering the annual return with the Charity Commission.

In addition, Saint & Co has operated the payroll system on CDEC's behalf, calculating payments, tax and other deductions at a cost of £144 per quarter. CDEC's Director sets up the salary payment to staff and HMRC via BACS transfer. A file is kept in the CDEC office which the treasurer monitors and signs regularly. Other small payments can be made from within the centre using a debit card, statements for which are monitored and signed by the treasurer as required by our financial policy.

Plans for future periods

Looking ahead to the 2025-26 Budget

We have a full budget set out for the year ahead, with a total allocated to each spending category under each project line. We continue to use QuickBooks software where ali income and expenditure is budgeted. This means that we can track spending against budgets on a quarterly basis. In addition, cashflow is updated on a monthly basis so it can be linked clearly with budget expectations. The Trustees and all the staff are aware of the need to focus attention on attracting extra funding and grants both restricted and unrestricted, as detailed in the three year financial overview and fundraising strategy. This will be closely monitored throughout the year by the Executive Committee and proposals taken to the full Board of Trustees. The question of whether or not CDEC is likely to remain a going concern has been carefully considered by the Trustees. Although the fast few years have been extremely challenging, recent funding promises and the development of new projects means that the Trustees are cautiously optimistic that CDEC will continue to operate successfully. The Trustees are aware, also, of the current economic situation and will continue to consider carefully how this could affect CDEC’s activities and income.

Structure, governance and management

Governing document

This is the Foundation model constitution of a Charitable Incorporated Organisation (whose only voting members are its charity trustees). It was approved by the Board of Trustees on 27 January 2014 to take effect when CDEC became a Charitable Incorporated Organisation on 11th April 2015.

The trustees who served during the year and up to the date of signature of the financial statements were:

Mr P Batty Mrs J Jackson Mr M Minnitt

Mrs A Myers Mr G Newman Mr C Riches (Resigned 30 June 2024) Prof M Saunders (Chair from January 2025)

Mrs J J Whitley Mr J Connolly Mrs M Barker

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CUMBRIA DEVELOPMENT EDUCATION CENTRE

TRUSTEES’ REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

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Recruitment and appointment of trustees

In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

As recommended by the Charity Commission, (CC-F4 CC30) potential Trustees will have the Opportunity, within the boundaries of confidentiality pertaining to such communication and documentation, to

and to receive:

Apart from the first charity trustees, every trustee must be nominated by members and appointed for a term of three years at a properly convened Board meeting.

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CUMBRIA DEVELOPMENT EDUCATION CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Organisational structure

The ultimate responsibility for every aspect of the Charity's operation lies with the Trustees.

All powers and decision making will be exercised by the full Board at a quorate meeting through resolution by a proposer and a seconder and by a simple majority of members present and voting. In the event of an equal number of votes being cast for and against a resolution, the Chair of the meeting will have one casting vote, even if the Chair has already voted on the resolution.

The Board may appoint standing committees.

The Board may, from time to time, form committees or other working groups which, when they are formed, must be:

The Board may delegate specific powers and authority variously to the Chair and to the Director and others as decided. These delegated powers will be reviewed annually by the Board.

Powers delegated to the Chair

Powers delegated to Director

In addition, an Executive Committee shall meet as necessary to make decisions and to consider the running of the organisation between meetings of the Board of Trustees. The quorum for a meeting shall be 3.

The membership of the Executive Committee shall be the officers of the Board of Trustees, namely the Chair, Vice Chair, Treasurer, Secretary. The Director shall attend as a non-voting member.

The Board of Trustees empowers an Executive Committee to take decisions, to be ratified as soon as is reasonably practicable by the Board regarding the general running of the charity. The Executive Committee may make recommendations to the Board regarding all other matters.

The Executive Committee may invite other members of the Board of Trustees to attend as co-opted members for specific items: co-opted members shall not have a vote.

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CUMBRIA DEVELOPMENT EDUCATION CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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induction and training of trustees

As recommended by the Charity Commission, (CC-F4 CC30), newly appointed/elected Trustees will

Other matters

Development

Beyond induction and the requirements of the Board Rules (section 1.6), Trustee development is grounded largely in self-led learning activities, complemented when appropriate by externally facilitated training or development events. These could include:

Major risks to which the charity is exposed

The major risks to which the charity is exposed are fixed term project funding and foreign exchange rate fluctuation.

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The trustees’ W/ was approved bythe Board of Trustees.
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Prof M Saunders (Chair from January 2025)

Trustee

15 July 2025

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CUMBRIA DEVELOPMENT EDUCATION CENTRE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF CUMBRIA DEVELOPMENT EDUCATION CENTRE

| report to the trustees on my examination of the financial statements of Cumbria Development Education Centre (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

| report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act. In carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5}(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of lreland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. | understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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

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

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rren Little FCA

Aint & Co Chartered Accountants

he Old Police Station

Church Street

Ambleside

Cumbria

LA22 OBT

pate: A.denteanber Loas

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CUMBRIA DEVELOPMENT EDUCATION CENTRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |eee| |Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |funds|funds|funds|funds| |2025|2025|2025|2024|2024|2024| |Notes|£|£|£|£|£|£| |Income|from:| |Donations and|legacies|3|5,104|-|5,104|6,673|-|6,673| |Charitable|activities|4|52,604|182,188|234,792|51,501|304,218|355,719| |Total income|57,708|182,188|239,896|58,174|304,218|362,392| |Expenditure|on:| |Charitable|activities|5|37,993|222,987|260,980|54,869|246,255|301,124| |Total expenditure|37,993|222,987|260,980|54,869|246,255|301,124| |Net|income/(expenditure)|and| |movement|in funds|19,715|(40,799)|(21,084)|3,305|57,963|61,268| |Reconciliation|of funds:| |Fund|balances at|1 April|2024|(3,988)|114,843|110,855|(7,293)|56,880|49,587| |Fund|balances at 31 March 2025|15,727|74,044|89,771|(3,988)|114,843|110,855|

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The statement of financial activities includes all gains and josses recognised in the year. All income and expenditure derive from continuing activities.

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CUMBRIA DEVELOPMENT EDUCATION CENTRE

BALANCE SHEET

AS AT 31 MARCH 2025

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2025 2024
Notes £ £ £ £
Current assets
Debtors 12 3,223 14,086
Cash at bankand in hand 95,174 101,866
98,397 115,952
Creditors: amountsfallingdue withinoneyear 13 (8,626) (5,097}
Netcurrent assets 89,771 110,855
Thefunds ofthe charity
Restricted incomefunds 15 74,044 114,843
Unrestricted funds 16 15,727 (3,988)
89,771 110,855

The financial statements were approved by the trustees on 15 July 2025 b..

Prof M Saunders (Chair from January 2025) Trustee

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CUMBRIA DEVELOPMENT EDUCATION CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

eee 1 Accounting policies

Charity information

Cumbria Development Education Centre is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Low Nook, Rydal Road, Ambleside, Cumbria, LA22 9BB.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of treland" and the Charities SORP “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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

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

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

The Trustees and all the staff are aware of the need to focus attention on attracting extra funding and grants both restricted and unrestricted, as detailed in the three year financial overview and fundraising strategy. This will be closely monitored throughout the year by the Executive Committee and proposals taken to the full Board of Trustees. The question of whether or not CDEC is likely to remain a going concern has been carefully considered by the Trustees. Although the last three years have been extremely challenging, recent funding promises and the development of new projects means that the Trustees are cautiously optimistic that CDEC will continue to operate successfully.

1.3. Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

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: CUMBRIA DEVELOPMENT EDUCATION CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 a 1Accounting policies (Continued)

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the fiability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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CUMBRIA DEVELOPMENT EDUCATION CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

eee 1 Accounting policies (Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition offinancial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.8 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fail due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donationsandgifts 1,634 3,564
Membershipfees 3,470 3,109
5,104 6,673
Donationsand gifts
Carlisle Diocese 786 1,170
Otherdonations 848 2,394
1,634 3,564

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CUMBRIA DEVELOPMENT EDUCATION CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Se

4 Income from charitable activities

Unrestricted Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Projectincome
Services provided under
contract - 10,765 10,765 - 5,980 5,980
Charitable grants - 171,423 171,423 - 298,238 298,238
Contractand service income
Saleofgoods - - - 243 - 243
Services provided under
contract		 52,584 - 52,584 $1,258 - 51,258
Otherincome 20 - 20 - - -
52,604 182,188 234,792 51,501 304,218 355,719
Performance related grants analysis
Projectincome Contractand Total Projectincome
service income
2025 2025 2025 2024
£ £ £ £
British Council (Erasmus+ PLACE) - - - 38,466
Westmorland& FurnessCouncil (PLACE-climate
action /Climate Leaders) 5,000 - 5,000 99,657
DD McPhail Charitable Settlement (Care
Leavers} 22,940 - 22,940 17,205
National LotteryCommunity Fund (Care
Leavers)		 18,000 - 18,000 -
Paul Hamlyn Foundation (Welcoming
Stranger)		 the 88,000 - 88,000 88,000
London Borough ofTower Hamlets (Erasmus+
Storysilience)		 - - - 1,448
Cumbria CF{Welcomingand Resilient
Communties /Climate Leaders)		 2,000 - 2,000 15,000
Global Link(Migration StoriesNW) - - - 3,760
Othergrants 35,483 - 35,483 34,702
Other - - - -
171,423 - 171,423 298,238

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6 Support costs allocated to activities

CUMBRIA DEVELOPMENT EDUCATION CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

TT 5 Expenditure on charitable activities

Project
expenditure		 Contractsand
servicecosts		 Total Project
expenditure		 Contractsand
servicecosts		 Total
2025 2025 2025 2024 2024 2024
Direct costs £ £ £ £ £ £
Staffcosts
Rentand rates
Transferto partners
Freelance associatefees
Computer hardware,		 104,800
6,175
56,046
162		 21,274
-
-
1,564		 126,074
6,175
56,046
1,726		 77,249
3,088
109,153
3,606		 26,208
-
3,073
4,275		 103,457
3,088
112,226
7,881
softwareand licences
Consumablesandsupplies
Insurance
Stafftrainingand staff		 1,659
750
1,777		 989
-
-		 2,648
750
1,777		 499
24
1,572		 -
28
-		 499
52
1,572
expenses
Travelandtransportcosts
Projectactivities
Othercosts		 3,096
5,856
24,655
15,358		 5,685
1,786
6,420
275		 8,781
7,642
31,075
15,633		 3,638
1,762
29,507
12,543		 476
203
20,306
-		 4,114
1,965
49,813
12,543
220,334 37,993 258,327 242,641 54,569 297,210
Share ofsupportandgovernance costs(seenote note6)
Governance 2,653 - 2,653 3,614 300 3,914
222,987 37,993 260,980 246,255 54,869 301,124
Analysis byfund
Unrestrictedfunds
Restrictedfunds		 -
222,987		 37,993
-		 37,993
222,987		 -
246,255		 54,869
-		 54,869
246,255
222,987 37,993 260,980 246,255 54,869 301,124
Support costs allocated to activitiesactivities
2025 2024
£ £
Governancecosts 2,653 3,914
Analysed between:
Projectexpenditure
Contracts and service costs		 2,653
-		 3,614
300
2,653 3,914

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CUMBRIA DEVELOPMENT EDUCATION CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6 Support costs allocated to activities

(Continued)

7

==> picture [465 x 194] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |2025|2024| |Governance costs comprise:|£|£| |Audit|fees|1,674|1,592| |Legai|and|professional|979|2,299| |Trustees|expenses|-|23| |2,653|3,914| |Net movement|in|funds|2025|2024| |£|£| |The|net|movement|in|funds|is|stated|after|charging/(crediting):| |Fees|payable|for the|independent examination|of the|charity's|financial|statements|1,674|1,592|

----- End of picture text -----

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

During the current year no trustees were reimbursed for travel expenses, totalling £0. (2024: Six trustees were reimbursed for travel expenses totalling £23)

9 Employees

The average monthly number of employees during the year was:

==> picture [466 x 179] intentionally omitted <==

----- Start of picture text -----
|||||| |---|---|---|---|---| |2025|2024| |Number|Number| |5|4| |Employment|costs|2025|2024| |£|£| |Wages and|salaries|118,242|97,923| |Social|security|costs|5,463|3,502| |Other|pension|costs|2,369|2,032| |126,074|103,457|

----- End of picture text -----

There were no employees whose annual remuneration was more than £60,000.

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CUMBRIA DEVELOPMENT EDUCATION CENTRE

’

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

ee

10 ~— Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

11 ~~‘ Transfers

The only transfers made in the year were between designated funds and general unrestricted funds when the designation was no ionger required.

12. ~=Debtors

==> picture [488 x 285] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |2025|2024| |Amounts falling due within one year:|£|£| |Trade debtors|3,169|1,171| |Other|debtors|54|-| |Prepayments and accrued|income|-|12,915| |3,223|14,086| |13|=|Creditors:|amounts|falling due within one year| |2025|2024| |£|£| |Accruals and|deferred|income|8,626|5,097| |14|~=—|Retirement|benefit schemes| |2025|2024| |Defined|contribution|schemes|£|£| |Charge to|profit or|loss|in|respect|of defined|contribution|schemes|2,369|2,032|

----- End of picture text -----

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

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CUMBRIA DEVELOPMENT EDUCATION CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

NE

15 ~— Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At1April2024 Incoming Resources At31March
resources expended 2025
£ £ £ £
Care Leavers Project 2,356 40,940 (27,304) 15,992
Climate Leaders Project 15,091 17,000 (32,419) (328)
HAF(Summer 2024) - 4,290 (4,290) -
Migration StoriesNW - 150 {150) -
ConnectingCommunities(UKRI) 7,879 5,483 (13,362) -
Blue Influencers 15,165 21,217 (20,604) 15,778
Welcomingthe Stranger 10,715 88,000 (78,413) 20,302
WFC PLACE 63,637 - (41,768) 21,869
ZCCYouth Programme - 5,108 (4,677) 431
114,843 182,188 (222,987) 74,044
Previousyear: At1April2023 Incoming Resources At31March
resources expended 2024
£ £ £ £
Erasmus+ PLACE 614 40,032 (40,646) -
Erasmus+Storysilience - 1,448 (1,448) -
Care Leavers Project 12,771 17,205 (27,620) 2,356
Climate Leaders Project 29,629 15,000 (29,538) 15,091
Migration StoriesNW - 6,741 (6,741) -
Welcomingand ResilientCommunities 5,768 - (5,768) -
ConnectingCommunities (UKRI) 8,098 14,702 (14,921) 7,879
Blue Influencers - 20,233 (5,068) 15,165
WelcomingtheStranger - 89,200 (78,485) 10,715
WFC PLACE - 99,657 (36,020) 63,637
56,880 304,218 (246,255) 114,843

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CUMBRIA DEVELOPMENT EDUCATION CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

ee 15s Restricted funds (Continued)

The specific purposes for which funds are to be are applied are as follows:

Blue Influencers: A 3 year project funded by The Ernest Cook Trust. The aim is to work with 60 young people each year to support them to take action to improve the blue spaces in their communities.

Care Leavers Project: Working specifically with young people with care experience to develop their agency, community connections and build skills that give them greater confidence to engage with further education and employment. Climate Leaders Project: Develop a network of young people across Cumbria who can share their ideas and projects with others as they work to address climate change. The aim is to create a series of resources that young people can access to support them to take action at a local fevel.

Migration Stories NW: Researching and documenting 100 stories of migration to and from the Northwest of England since the Romans. These stories will be hosted on a custom built website.

Welcoming the Stranger: A 3 year project working with 12 schools in West Cumbria. The purpose is to support the schools to develop their creative approaches to teaching and learning to better support pupil's aspirations, gtobal mindsets and mental heaith.

PLACE- climate and nature youth led action: The project will primarily focus on how youth-led behaviour change can lead to sustainable, locally informed and agreed actions. Through the PLACE - youth-led climate and nature action project and the wider work of our partners and partnership, young people will be at the centre — leading the change, developing the solutions that work best for their community.

2CC Youth Programme: Working with Futureproof Cumbria who are leading on the delivery of Zero Carbon Cumbria. CDEC are delivering the youth element of ZCC: working with schools, youth organisations and young people to ensure young people’s voices are fed into the design, delivery and outcomes from ZCC

16 ~—_— Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At1 1April2024 Incoming Resources Transfers At31 31March
resources expended 2025
£ £ £ £ £
CivicSociety Research/
Strengthening Cumbria's Civil
Society 2,008 920 (2,932) 4 -
Learning Naturally - 19,380 (14,953) (4,427) -
PovertytruthCommission 2,288 8,850 (8,089) - 3,049
General funds (8,284) 28,558 (12,019) 4,423 12,678
(3,988) 57,708 (37,993) - 15,727

ee

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CUMBRIA DEVELOPMENT EDUCATION CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16

Unrestricted funds

(Continued)

Previousyear: At 1April2023 incoming Resources Transfers At31March
resources expended 2024
£ £ £ £ £
Naturebased learningcontract 11,858 - (11,858) - -
CivicSociety Research - 7,000 (4,992) - 2,008
Learning Naturally - 1,920 {1,920) - -
Merry Maker Fair - 5,150 (3,225) (1,925) -
Natural England - 25,428 (20,029) (5,399) -
Povertytruth Commission - 3,300 (1,012) - 2,288
General funds (19,151) 15,376 (11,833) 7,324 (8,284)
(7,293} 58,174 (54,869) - (3,988)

The specific purposes for which funds are to be are applied are as follows:

Civic Society Research: A Knowledge exchange project, led by the Office of the Lord Lieutenant and University of Cumbria to develop understanding of what is needed to strengthen civic society

Learning Naturally: A Natural England contract to develop educational resources for Earnse Bay

Natural England: A contract to scope a framework of support that would encourage schools across England to develop more teaching and learning outdoors

Poverty truth Commission: supporting the facilitation of working groups- focused on amplifying the voices of people with lived experience of poverty and influencing services to better support them

17 Analysis of net assets between funds

Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 March 2025:
Current assets/(liabilities} 15,727 74,044 89,771
15,727 74,044 89,771

°

CUMBRIA DEVELOPMENT EDUCATION CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

TT

17 _——s Analysis of net assets between funds

TT
_——s Analysis of net assets between fundsAnalysis of net assets between fundsof net assets between fundsassets between fundsbetween fundsfunds (Continued)
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At31 March 2024:
Currentassets/(liabilities} (3,988) 114,843 110,855
(3,988) 114,843 110,855

18 __—~Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

a