Charity number: 1158072
CARLISLE SCHOOLS, PARTNERSHIP
UNAUDITED
FINANCIAL STATEMENTS
31 AUGUST 2025
Charitable Incorporated Organisation

CARLISLE SCHOOLS, PARTNERSHIP
(A charitable incorporated organisation)
CONTENTS
Page
Reference and administrative details of the charity, its trustees and advisers
Trustees, report
Statement of financial activities
Balance sheet
Notes to the financial statements
8-12
IL, I,fjJJ
Pagell

CARLISLE SCHOOLS, PARTNERSHIP
(A charitable incorporated organisation)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CIO, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 AUGUST 2025
Trustees
Mr G Frost MA (Ed), BED (HONS) OXON, NPQH, Trustee
Mr A J Cairns BA (HONS), PGCE, NPQH, Trustee
Mr K Williams BED, Trustee
Mr S Johnston BA (HONS), Trustee, Chairman
Mrs H Stewart, Trustee
Treasurer
Mrs N Corfield MA (Ed), Bsc QTS (HONS), Treasurer
Charity registered number
1158072
Registered office
Robert Ferguson Primary School, East Dale Street, Carlisle, Cumbria, CA2 SLA
Charity secretary
Mr Graham Frost
Chief executive officer
Mr Stephen Johnston
Accountant
A Evans Accountants, Highfield, Thurstonfield, Carlisle, Cumbria, CA5 6HE
Bankers
Cumberland Building Society, Cooper Way, Parkhouse, Carlisle, Cumbria, CA3 OJF
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CARLISLE SCHOOLS, PARTNERSHIP
(A charitable incorporated organisation)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The trustees present their annual report together with the financial statements of Carlisle Schools, Partnership for
the year I September 2024 to 31 August 2025.
The Trustees confirm that the Annual Report and the financial statements of the company comply with the current
statutory requirements, the requirements of the company's governing document and the provisions of the
Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015) as
amended by Update Bulletin (effective l January 2022).
Objectives and Activities
POLICIES AND OBJECTIVES
The main objectives of the CIO are to advance the education of the pupils at the schools by continually improving
the professional standards of the teachers and school leaders through:
collaboration in the professional development of school staff;
the sharing of expertise and best practice between the schools.
joint research activities to achieve advancement in pedagogical approaches for the benefit of all the pupils-
joint pupil school council meetings.
Schools within the Partnership are:
Belle Vue Primary School
Caldew Lea Primary School
Houghton Primary School
Kingmoor Infant School
Newlaithes Infant School
Newlaithes Junior School
Robert Ferguson Primary School
St Bedes Roman Catholic Primary School
Blackford C of E Primary School
Yewdale Primary School
James Rennie School
Kingmoor Junior School
Stanwix Primary School
Newtown Primary School
Rockcliffe C of E Primary School
Brampton Primary School
PUBLIC BENEFIT
The Trustees have considered the guidance published by the Charity Commission in respect of public benefit and
confirm through their activities that they adhere to this guidance.
Achievements and performance
REVIEW OF ACTIVITIES
Representatives from the schools have continued to hold joint professional development meetings in specialist
groups {Early Yea rs, Maths, Literacy, Special Educational Needs, Information Technology, Administration,
Headteachers, Deputy Headteachers).
The partnership continued to evaluate professional development needs, increasingly using shared data to identify
common requirements and common goals.
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CARLISLE SCHOOLS, PARTNERSHIP
(A charitable incorporated organisation)
INVESTMENT POLICY
There are no investment plans at present other than to hold the CIO'S funds within a current account.
Financial review
The results for the period show a Surplus of £1,621 {2024: Deficit £7,356) with unrestricted reserves carried forward
of £7,720 (2024: £6,099).
RESERVES POLICY
The trustees have determined a reserves policy. The trustees will aim to spend their funds to ensure our objectives
are met. This may mean holding more in reserve to save for a specific event. A minimum reserve of £2,000 will
ensure funds are available to meet costs and fees.
Structure, governance and management
CONSTITUTION
The CIO is registered as a charitable incorporated organisation and was Set up using a Foundation Constitution with
a registered charity number 1158072 on 31 July 2014.
METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES
The management of the CIO is the responsibility of the Trustees who are elected and co-opted under the terms of
the CIO Foundation Constitution.
ORGANISATIONAL STRUCTURE AND DECISION MAKING
The organisation structure of the CFO is that the Board of Trustees is made up of representatives of the schools with
the Partnership.
Plans for future periods
FUTURE DEVELOPMENTS
The partnership continues to evaluate professional development needs, increasingly using shared data to identify
common requirements and common goals. Future joint events are planned, such as joint sporting events, joint
training events and musical performance.
The partnership continues to explore ways to provide support between schools, including contingency arrangements
for assisting schools such as in the event of the extended absence of the headteacher of a partnership school.
TRUSTEES, RESPONSIBILTIES STATEMENT
The Trustees 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}.
Charity law requires the Trustees to prepare financial statements for each financial year. 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 Incorporated Organisation and of the incoming resources and application of resources, including the
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PageJ4

CARLISLE SCHOOLS, PARTNERSHIP
(A charitable incorporated organisation)
income and expenditure, of the Charitable Incorporated Organisation for that period. In preparing these financial
statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP;
make judgements and accounting estimates that are reasonable and prudent"
prepare the financial statements on the going concern basis unless it is appropriate to presume that the
Charitable Incorporated Organisation will continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
Charitable Incorporated Organisation's transactions and disclose with reasonable accuracy at any time the financial
position of the Charitable Incorporated Organisation and enable them to ensure that the financial statement5
comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charitable
Incorporated Organisation and hence for taking reasonable steps for the prevention and detection of fraud and
other irregularities.
The report was approved by the trustees, on ...
l..2....6....16
and signed on their behalf by=
Mrs N Corfield. MA (Ed), Bsc QTS (HONS), Treasurer
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CARLISLE SCHOOLS, PARTNERSHIP
(A charitable incorporated organisation)
STATEMENT OF ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 31 AUGUST 2025
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Notes
INCOME FROM:
Donations and legacies
7,655
7.655
7,655
7,655
5,985
5,985
EXPENDITURE ON:
Charitable activities
6,034
6,034
13,341
6,034
6,034
13,341
NET INCOME BEFORE OTHER RECOGNISED
GAINS AND LOSSES
1,621
1.621
(7,356)
NET MOVEMENT IN FUNDS
1,621
1,621
(7,356)
RECONCILIATION IN FUNDS
Total funds brought forward
6.099
6,099
13,455
TOTAL FUNDS CARRIED FORWARD
7,720
7,720
6,099
The notes on pages 8 to 11 form part of these financial statements.
Pagel 6

CARLISLE SCHOOLS, PARTNERSHIP
(A charitable incorporated organisation)
BALANCE SHEET
AS AT 31 AUGUST 2025
2025
2024
Note
CURRENT ASSETS
Cash at bank and in hand
Debtors
7,038
3,591
5,286
1,353
CREDITORS: amount falling due within
one year
(2. 910)
(540)
NET CURRENT ASSETS
7,720
6,099
NET ASSETS
7,720
6,599
CHARITY FUNDS
Unrestricted funds
7,720
6,099
TOTAL FUNDS
7,720
6,099
The CIO'S financial statements have been prepared in accordance with the provisions appFicable to companies
subject to the small companies regime.
The Trustees consider that the CIO is entitled to exemption from the requirement to have an audit under the
provisions of section 477 of the Companies Act 2006 {"the Act") and members have not required the CIO to obtain
an audit for the year in question in accordance with section 476 of the Act.
The Trustees acknowledge their responsibilities for complying with the requirements in respect to accounting
records and the preparation of financial statements which give a true and fair view of the statement of the affairs of
the CIO and of its net result for the year.
The financial statements were approved and authorised for issue by the Trustees on Complete 'ACCOUNTS
COMPLETION, section and signed on their behalf, by:
(.pJJ
Mrs N Corfield. MA (Ed). BSC QTS (HONS). Treasurer
The notes on pages 8 to 11 form part of these financial statements.
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CARLISLE SCHOOLS, PARTNERSHIP
(A charitable incorporated organisation)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
I. ACCOUNTING POLICIES
1.1. Basis of preparation of financial statements
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 l January
2022) - (Charities SORP {FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102).
The financial statements have been prepared to give a 'true and fair, vrew and 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 Charities SORP {FRS 102) published on 16 July 2014 rather
that the Accounting and Reporting by Charities: Statement of Recommended Practice effective from l April
2005 which has since been withdrawn.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated
in the relevant accounting policy.
1.2. Company status
The CIO is a Charitable Incorporated Organisation. The members of the charity are the Trustees named on
page l. In the event of the CIO being wound up, there is no liability to contribute to its assets and no
personal responsibility for settling it debts and liabilities on the members of the CIO.
1.3. Income
All income is recognised once the CIO has entitlement to the income, it is probable that the income will be
received, and the amount of income receivable can be measured reliably.
Donated services or facilities are recognised when the CIO has control over the item, any conditions
associated with the donated item have been met, the receipt of economic benefit from the use of the CIO
of the item is probable and that economic benefit can be measured reliably. In accordance with the
Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the
Trustees, report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of
the gift to the CIO which is the amount the CIO would have been willing to pay to obtain services or facilities
of equivalent economic benefst on the open market. a corresponding amount is then recognised in
expenditure in the period of receipt.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised
at the time of the donation.
Income tax recoverable in relation to Fnvestment income is recognised at the time the investment income
is receivable.
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CARLISLE SCHOOLS, PARTNERSHIP
(A charitable incorporated organisation)
1.4. 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 tran5ferof economic benefits will be reqLJired in settlement and the amount
of the obligation can be measured reliably. Expenditure is classÉfied 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 once activity and support costs which are not attributable to a single activity
are apportioned between those activities on a basis consistent with the use of resources. Central staff costs
are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's
use.
1.5. Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by
the CIO. this is normally upon notification of the interest paid or payable by the bank.
1.6. Cash at Bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments with a Short maturity of
three months or less from the date of acquisition or opening of the deposit or similar account.
1.7. Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event,
it is probable that a transfer of economic benefit will be required in settlement, and the amount of the
settlement can be estimated reliably. Liabilities are recognised at the amount that the CIO anticipates it
will pay to settle the debt or the amount it has received as advanced payments for the goods or services it
must provide. Provisions are measured at the best estimate of the amounts required to settle the
obligation. Where the effect of the time value of money is material, the provision is based on the present
value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability.
The unwinding of the discount is recognised within interest payable and similar charges.
1.8. Fund accounting
General funds are unrestrFCted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the CIO and which have not been designated for other purposes.
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CARLISLE SCHOOLS, PARTNERSHIP
(A charitable incorporated organisation)
2. INCOME FROM DONATIONS AND LEGACIES
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Donations
Grants
5,655
2,000
7,655
5,655
2,000
7,655
5,985
5,985
Total 2024
5,985
5, 985
3. DIREcf COSTS
Unrestrirted
funds
2025
Total
funds
2025
Total
funds
2024
Training Costs
5,326
5,326
12,351
rotal 2024
12,351
12,351
4. SUPPORT COSTS
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Accountancy Fees
Website costs
Miscellaneous Costs
540
540
540
309
165
165
141
708
708
990
Total 2024
990
990
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CARLISLE SCHOOLS, PARTNERSHIP
(A charitable incorporated organisation)
5. NET INCOME / (EXPENDITURE)
During the year, no Trustees received any remuneration (2024 - £NIL)
During the year, no Trustees received any benefits in kind (2024 - £NIL}
During the year, no Trustees received any reimbursement of expenses (2024 - £NIL)
6. CREDITORS: Amounts falling due within one year
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Accruals and deferred income
2.910
2.910
540
TotC7J 2024
540
540
7. SUMMARY OF FUNDS
Balance at
I September
2024
Balance at
I September
2025
Income
Expenditure
General funds
6,099
7,655
(6,034)
7,720
Balance at
I September
2023
Balance at
I September
2024
Income
Expenditure
General funds
13,455
5,985
(13,341)
6.099
8. ANALYSIS OF NET ASSETS BETWEEN FUNDS- CURRENT YEAR
Unrestricted
funds
2025
Current assets
creditors due within one year
10,629
(2.910)
7.720
ANALYSIS OF NET ASSETS BETWEEN FUNDS- PRIOR YEAR
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CARLISLE SCHOOLS, PARTNERSHIP
(A charitable incorporated organi5ation)
Unrestricted
funds
2024
Current assets
creditors due within one year
6,639
(540)
6,099
9. RELATED PARTY TRANSACTIONS
No related party transactions were incurred during the year.
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