REGISTERED cOmPA￿y NUMBER: 121168336 (England and Wale$)
REGISTERED CHARITY NUMBER.. 1184991
REPORT OF THE TRUSTEES AND
AUDITED FINA]YCIAL STATEMENTS
FOR THE YEAR ENDED3(IJUNE 2023
FOR
CUMBRIA COfvIMUNITY HOMES
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COMPANIES HWSE
#182

CUMBRIA COMMUNITY HOMES
CONTENTS OF THE FINANCIALsfATEMENTS
FOR THE YEAR ENDED 3(1 JUNE 2023
Page
Report oftht Trns¢¢es
Ryirt of the Independent Avdilor5
St*t¢me•t of FiD*nti*l Activities
io
BaJ*nte Sheet
C*sb Flow St*tement
13
Notes to the C15h Flow Statement
14
Ntstes to the Fin*fyci*l St*t¢m¢*ts
15 to 23

CUMBRIA COMMUNITY HOMES
REPORTOFTHE TRUSTEES
FOR THE YEAR ENDED 30 JiJNE 2023
The trustees who ar¢ aiso dI￿lor$ of the charity for thc purposes of the Companies A￿ 2￿6, pr¢sent their report with the
financial statements of the ¢harity for the year ended 30 June 2023. The tru5tee5 have adopted the provisions of Accounting
and Reporting by Charities.. Staternent of Recommended Prn¢ti¢e applicable io charities preparing their accounts in
¢cordan¢e wilh ihe Finan¢ial Reporting Standard applicablt in the UK athd Republic of Ir¢land {FRS 102) {effeciive I
January 2019).
OWECTIVES AND AcfiviTIES
Objtttives 8nd aims
The charity's objeciive contsined within the MemoTandum aThl articles of association. is to ¢ary out for the benefit of the
etsmmunity. the business of pmviding and managing housin8. includin8 Social Housing. and providing assisian¢e io help
house people and associated faGilitie& amenities and s¢rvic¢s for persons in need FKcause of youth. age. ill-hea]th,
disability, financial hardship or Oth￿ disadvantage.
Signifitant #eiivities
W¢ provid¢ good quality accommodatitin to vulnerable adults in the commuDity meeting their individual needs.
We provide tenancy related ear< supp)rt and supeTvision in a person-¢¢ntr¢d way enabling the enhancernent and
dev¢lopm¢nt of lif¢ Jkills. p¢rsonal 8rnwth. independence. cl￿1¢¢. and control.
We help those who are hom¢l¢ss or ai risk of homelessness. individuals who stru88le with rneft￿ or physical health or wtth
a learnin8 difficulty. those who are in recovery fmm substsn¢e misuse and people who are fleeiTh8 domestic violence.
We offer one to one financial support with personal budgets and provide 4 mentor for helping plan daily activities
Surrounding their tenancies such as meal planning, dom¢s¢i¢ duties and we signp)st and support indtviduals with
opportunities to ￿)CialiSe within the I(￿ community.
Our underpinnin8 Cth05 IS to develop an individual's capaciry to live independently in the e<)mmurtity and to develop or
sustain basic lift skills needed to hold down a tenancy or maintain a home.
Valu
Trust
We build relationships on trusi and keep our promises. to mtet the txpectations of tCTHnts and be hortest if w¢ ¢anl.
Integrity
We pra¢ii¢e providing a quality s¢Thi¢¢ with integrity and sensitivity.
NoTh-jud8ementsl
We listen to and meet lh¢ needs of everyone in a non-judgerncnta] way.
Teamwork
We ¢onsthnily look at ways to impTOV¢ and deliver our service.
Empathy
We put ourselves in other people's shoes.
Positive allityde
We practice with a problem-solving approach.
Hlstory
The business WLS ineorporated on 25ih June 2019. and bec8me Tegistered as a charrty on 21st August 2019.
CCH has sinc¢ growt) into one of lh¢ kading Housing Support providers across Cumbri4 parts of Lanctshire. the
North-East, Lincolnshire and West Yorkshire.
Page I

CUMBRIA COMMUNITY HOMES
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 21123
STRATEGIC REPORT
Achievement And performance
Strat¢gi¢ Growth
Currently CCH have over 300 homes in management. The strategic plan for the next 12 months is to ¢onsolidate the cU￿ent
service bein8 provided and ¢n5ure that the day to day operation5 run smoothly. We continue to r¢view the structures and
controls across the bu5ine5S.
CCH ¢urr¢ntly employ 38 people across the busin￿ including housing rnanag¢m¢nt, tenancy officers, maintenan¢e, admin,
compliance and finance and where necessary rely on a T*twork of suppliers f￿ ad-h￿ s¢rvi¢es.
Public Benefit
The Trustees are aware of Charity Commission guidance on public bencfit re￿)rtifig as Set out in Sectbon 17 of the Charitits
Aet 2011. They believe Cwnbria Communiry Homes fijlfils a filndamental public benefit by providing and managing
housing together with providing assiswJ¢¢ to p￿PIc in need.
Review of aetivities
The service providtd by the company to its ieTtants was very mu¢h busift¢s5 as usual. T•iancy offi¢ers sp¢nd regular timc
with each of their tenants to help them work through their supw>rt nttds ft>llowiTh8 an agreed support plan which id¢DtifJes
spe¢ifi¢ needs that the tenani requires help with. In addiiion an on-call 24n 15 available forout of hours support.
The cost of mainlainitig the prop¢flies has inCre￿d as the com of living. malerials and labour have all increased durÈng this
lime but strict policies of obtaining quotes and esiimates have helped redLhce third party supplier costs.
The introduction of more stringent internal operational pr(wses and procedures has helped to impmv¢ the smwth daily
opernt50rts of running the company.
Relationships with councils. in panicle the Housing Ben¢fit ieam& have ensured claim5 gre being processed and paid in a
timely manner which has a ￿$ll1Ve effe¢1 on the llow of the business.
Page 2

CUMBRIA COMMUNITY HOMES
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 3• JUNE 2023
STRATEGIC REPORT
Financial rtview
Financial posilion
202212023 was a challen8in8 year from a financial point of view for the Choriry. Th¢ yatement of financial activities shows
a deficit of expenditure over income of £294,008.
As a result of various issues arisin8 throughout the year. the Chief Executiv¢ resigned in Decembtr 2023. At that time the
tru5tee5 were added as signatories on th¢ Company's bank account and a mandatory dual authorisation was put in place for
all p3yrn¢nts. The trustees are now in the course of restruauring th¢ management of the bu5ine55.
Debtors were ￿l¢aCted from Novem￿r 2023 onward5 and payment plan$ put in pla¢e where n¢cessary which have all been
adhered to and all fully paid. There ar¢ two bank loans that continue to bc paid bock monthly and on time. and there is an
agreed monthly payment plan which pays off a]1 outstsnding debts to HMRC by June 2026. however the trustees anti¢ipat¢
Ihis will be fully settled prior to that date.
A tribunal hearing con¢eTning disputed reni for a properry in tAwson Street, Barrow-in-Furness. took place in November
2023 and rwh¢d a favourable outcome for the Company. Rent owed io the company w&s paid in April 2024. The funds
re¢eived were used to pay off the reni arrears to our landlords who are now all up (o date and receiving payments of rent as
and when they fall due.
The exceptional items dctailed in the accounts below have been re¢ognise41 as ¢haritsbl¢ expenditure and are included in the
defi¢ii figures. A large proportion of these related expenses were payments made on behalf of Cumbria Community Person
Centred Approach Limited ICCPCAI. CCPCA used LO run alongside CCH and offer tenants additional care packages
outside of the normal tenancy supp)rt offered by Cumbria Community Homes (CCH). This is no longer the case and any
asso¢iaiion b¢￿ten ihe two companies were tcrrninat￿ in Dc¢ember 2023.
There We￿ also loan5 mad¢ to ernployees which were writtrn off as iTre¢overabl¢ wh¢n they left the Company.
Due to the Strict financial controls pui in place by th¢ Finance Director Since December 2023. the Company is now in a
much stron8er financial position arhd recovering its fvnd d¢fi¢iL
The accouniing period ending Jun¢ 2024 will show that the Chvity is running within its means.
Our curr¢nt financial objective is to WOTk with our accountsnts aTrJ auditors to upgrade fLn8ncial systems ar]d internal
ntrols.
Reserve5 po5icy
The charity's tx)licy is to build up its reserves for the purp4)￿ of the developmeni and sustsinability of the charity. The
larg¢ expansion over ihis period lead to a deficit of funds at the end of 30th June 2023 of £384.472 Compared ¢0 £90.464
the previous year.
The trustees have put in place procedure5 for the deficit to be revetsed. As at the date of the signing of the accounts. the
defirit ha5 been reduced by around 70%. As a ￿$V[l of the above, the aceounts have been prepared on a going ¢on¢em basis
and the trustees are confident that mea5ure5 tsk¢n will CTwrr fiNan¢ial sthbility in future years.
Fin*nei*l and risk min#gement t)bjectives and ￿11¢1¢$
The trustees have &sses5ed the major risks to which the Charity is exposed. in particular those r¢laied io th¢ op¢rations and
finance of the charity and are saiisfied that systems aT¢ now in plac¢ w mitigate it5 exrA)5ures to these risks.
The Board of Trustees review the annual budget paying particular attenti¢)n to the balance berween income and expendifyre
and the arnount needed to be retsined itt reserves.
Page 3

CUMBIUA COMMUNITY HOMLS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED3DJUNE 2023
STRUCTURE. COVERNANCE AND MANAGEMENT
Governing dotument
The chariry is eontrolled by its governing documenL Arti¢ks of As%Jciation, and constitutes a lirnited company. limited by
8uardnt¢¢. as dcfincd by the Companie5 2006.
Recruitrnent and appointment of trusttts
The current tsijstees are aware that at Present there ate ¢)nty two trustees which is in 8ccordance with the governing
document. They are in the process of looking to appoint new trustees that will help drive the Charity forward and ensure
that those who are appointed demonstrat¢ Televant expeTieo¢e from within the sector. for exarnple landloTd5. ex-council
metnbeTS and individuals with finance and pyoperty development experieTh¢e. New trusiees will be appointed under lh¢
ternis of the Articlcs of A$￿)Ciall0n by a resolution of the existing tTYSL¢es. who are also Directots of the Company. All
trustees are and will be made aware of their r¢5ponsibilitKs before appointh)enL
Orggni$*tion*J structure
Christine Bee stood down as Chief Ex¢¢uli¥¢ in De¢ember 2023 and the day to day operations of the businegs are now
being managed by Amat)da Stevens, for which she receives a f4 and the senior management team.
Risk mgTrAgemeni
The TnJ5tees continue io asses5 the risk and uncertainties facing the Charity and how these may impact the finan¢ial
position of the Charity. Ri5k5 are identified in the Trustees meetings and any risks thai are feli io pr¢vent the Charity
achieving its objectives are revitwed with the ￿nior manageM￿t team.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
12068336 (England and Wales)
Registered Charity nurnb¢r
1184991
Registered otri¢¢
37 Riverside Gardens
Barrtsw In Fumess
Cumbria
LA13 ODD
Tru$tee$
Mr P Sheldon {resi8ned 30.10.24)
Mrs E Stones
M5 A Stev¢ns
Auditors
G)Ilards
Chartertd Accouniants
Ststuiory Auditors
5-9 Eden Sireel
Kingston-Up)n - Thames
SuTTey
KTI IBQ
Bankers
Barclays Bank pl¢
Leicester
LE87 2BB
Page 4

CUMBRIA COMMUNITY HOMES
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED JO JUNE2(123
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees (who arc also the directors of Cumbria Comrnunity H¢)rnes for the purtM)ses of company law) are responsible
for preparing the Report of the Trustee5 and ihe financial stsiements in a¢¢ordanc¢ with applicable law and United Kingdom
Accouniing Swidards (United Kingdom Generdlly Acceptrd Ac¢4)unting P￿￿1¢£).
Company law requires the tn]stees to prepare financial stsiements for each financial year which give a true and fair view of
the state of affairs of the charitabl¢ company and of the incoming resour￿$ and appliotion of.resour¢¢s. including the
income and expenditure, of the charitable company foi that period. In preparing those financial ststements. the trustees are
required to
select suitable accounting TxTrlicie5 and then apply them consis*ntly'
- observe the meth￿IS and principles in the Charity SORP-
rnake judgcmcnts and estirnates that are r¢asonable and prudenl
state whether applicable accountirbg srandards have been followed, subject to any material departures disclosed at)d
¢xplain¢d in ihe financial statements.,
prepare the financial stst¢rn¢rbiS on th¢ going concern basis unles5 it 15 inappropriate to prtsume that the charitsble
¢ompany will continue in business.
The trusiees are responsible for k¢¢ping proper accounting records which disclose wilh reasonabl¢ accuracy ai any time the
financial position of the charitable company and ￿ eoabl¢ them to ensure that the financial statements romply with the
Companies Aci 2006. They are a15ts res]x)nsible for safeguarding the ass¢ts of th¢ charitable company and hence for thking
reasonabl¢ steps for th¢ pr¢v¢ntion and detection of frdud and other inegularilies.
In so far the trustees are aware..
- there is no relevant audii infonnation of which th¢ charitable company's auditors are unaware. and
the trnstees have taken all steps that they ought to have tsken io mak¢ ih¢ms¢lv¢5 aware of any relevant'audit inftsrn)aiion
and io esthblish thai the aUdI￿r$ are aware of that information.
Report of the trustees. incorporaiing * strategic approved by OTd¢r of th¢ IM)ard of trustee4 as the cornpany director
on I I" Mar¢h 2025 and signed on the board's behalf by:
Mrs E Stones- Trustee
Page 5

REPORT OFTHE INDEPEP4DENT AUDITORSTO THE TRUSTEES OF
CUMBRIA COMMUNATY HOMES
OpiDion
Disclaimer of opinion
We were engaged to audit the financial ststtrnents of Cumbria Cornrnunity Homes (the 'charithbl¢ ¢ompanyJ for the year
ended 30 June 2023 which comprise ihe Statement of Financial Activbties. the Balance Sheet. the Cash Flow Staiement and
notes w the financial $tstements, Including a summary of significant accounting policies. The financial reporting framework
that has b¢¢n applied in ih¢ir pr¢paration is applicable law and United Kin8dom Accounting Standards {Uttited Kingdom
Generally A¢¢epted Ac¢ounling Pra¢ti¢e).
We do noi ¢xpr¢ss an opinion on the accompanying financial'51atements of the company. Because of the signifi¢an¢e of th¢
mattel described in the basis for dis¢laim¢r of opirtion $￿tIOn of our report. we have not been able to obtain sufficient
appropriate audit tvidence to provide a basis for an audit opinion on these financial $￿eMents.
Basis ffjr opinio
BA$is for distlaimer of opinirjn
During th¢ y¢ar for whi¢h ihe audit W&3 T¢quired, a breakdown in financial rnana8emcnt and ￿T￿￿oI within the Charity led
to a defi¢ien¢y of fittattcial infomiation required to verify most aspects of the accounts presented to us. Whilst the Trustees
addr¢s5cd the lack of Gontrol and sysr¢rns in operdtion, action was not taken until after the end of financial year to which
this re￿)rt applies.
Our audit WOTk came across deficiencies im all areas of the a¢counting sY￿ern, including the rewrding of wages and
salaries. payrnents to suppliets and the management and superyision of costs and expenses. In addition. in tnultiple areas,
we WeTC unable to ¢onfinn the rA)rnpleteness or acojracy of entries in the finan¢ia] sMemenis, &$ sufficient audit evidenee
was not available to us.
As a result of these matters, we were unable to deiennine wheiher any adjustments might have been fout)d ne¢essary in
iesp¢¢t of recorded or U￿re￿rd¢d ¢osts or income, the elements making up the Ststernent of fioan¢ial a¢iiviii¢s, the
bal￿¢¢ sheet or cash flow statement.
Opinion on other rngtteTS prescribed by the Companies Att 21)•6
Because of ihe significance of the matter described in the b&sis for disclaimer of opinion se¢iion of our r¢pori we have been
unabl¢ to fom) an opirtion, whether based on the work undertaken in the course of our audit:
- The infornation in the trustees, Teport for the fJnan¢iaJ ye8r for which the fmancial statements are prepared is ￿nsiStent
with the financial 51atements' and
- The Trustees report h&s been properly prepartd in accordance with applKable legal requiremeThLS.
Matters on whith we *re required ¢0 report by exception
Notwithstanding our dis¢laimeT of an opinion on the fin#n¢i81 swemenw in th¢ light of the knowledge aTbd undeTStsnding
of the cornpany and its environrnent obtsincd in the course of the audit ￿rforni¢d subj¢ct to the pervasive limitation
described above, we have not identified material rnisststtrncnts in the Trustee5' Repo
Arising from the limitaiion of our work reft￿ed to abov¢=
- We have not obtained all the information and explanations th￿ we considered necessary for the purF4)se of our audit. and
- We were unable to detennine whether adequatt 8¢¢ounting wecords have be¢n k¢pt.
P8ge 6

REPORTOFTHE INDEPENDENT AUDITORSTO THE TRUSTEES OF
CUMBRIA COMMUNATY HOMES
Responsibilities of trustees
As explairt¢d more fvlly in the Statement of Trnstees. ResponsibilitiC5. the trustee5 (wkn are also the directors of the
charitable ¢ompany for the purposes of cofflpany law) are responsible for the preparation of the financial statements and for
being saiisfled that they give a true and fair view. and ftsr such intemal wntrol as the trustees detemiine Is ne¢essary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial Sth*ments, the trusrees are rtsponsible for assessing the ¢haTitable company's 8bility to continue
a5 a going concem. disclosing. as applicable. rnatters related ￿ going ¢on¢trn and using the going concern basis of
accounting unless ihe trusi¢¢s either intend to liquidat¢ th¢ charitsble C￿PanY or to ceas¢ operations. or have no realistic
alternative but to do so_
Our re5pfyn$ibilities for the audit of tbe finAn£i*l slxtemtnts
We have been app)inted as auditors under Section 144 of the Chariiies Act 2011 and report in aC￿rdan¢e whih the Act and
i¢l¢vat)t regulations made or having effect ihereunder.
Our responsibility is ￿ wnduct an audit of th¢ Clwity. fllwicial staternents ¥¢ordance with International Standards on
Auditing (UK) and ￿ issue an Auditorfs rew)rt.
However, because of the matter described in the basis for disclairner of opinion section of our report we were not able to
obtain sUtTi¢i¢ni appropriate audit evidence to provide a b￿15 for an audit opinion on these financial 5tatemcnts.
We are independent of the company in a¢cordan¢t with the ethi￿1 requirements that are relevani io our audit of ihe
financial statements in the UK. including the FRC'S Ethical StaTMlard and we have fulfilled our other ethical responsibilities
in accordon¢e with these requirements.
P#ge 7

REPORT OF THE IP4DEPENDENT AUDITORS TO THE TRusfEES OF
CUMBRIA COMMUNITY HOMFS
Detecting Irreg￿l￿ritIeS
The extent io which our procdltres are capable of detecting trregularities, includin8 fraud is detailed below".
OUT objcciives are to obtain reasonable assuran¢¢ thLLi whether lh¢ firw)¢ia] statements as a whole are free frorn material
misstatemeni. wh¢¢her due ￿ fraud or erTor. and to issue a Report of the Ind¢p¢nd¢nt Audilols that in¢lvdes our opÈnion.
Reasonable assuranc¢ is a high level of a5SUTance. bul 15 not a guanntee that an audii condu¢ied ITh accA)rdance with ISA5
will always ddcct a material misstatcrnent when it exisis. Mis5ra*ments arise from fraud or error and ar¢
Considered material if. individually or in the aggr¢gate. they could reasonably be expected io intluen¢e the economic
de£i5ions of user5 taken on the basis of these financial stat¢ments.
The extent io which our pro¢aures are capabl¢ of detecting ittegularitits, including fraud is dttailed below..
We assessed ihe susceptibility of the compatty's finan¢ia] st•¢ments ￿ material Mi￿￿ternent. including obtaining an
undersiandrng of how fraud rHrght oc¢ur, by..
- making efjquiries of managemeni as to where th¢y considertd ther¢ was swiibility to fraud. their knowledge of actual.
suspe¢ted and alleged fraud.
Considering the internal controls in pla¢e to mitigate risks of fraud and ntsn-complian¢e with laws and regulaiion5'
To address the risk of fraud through Tnanagement bias and override of control& we..
pcrforned analytical procedures to identify any unu5uaJ or unexpectcd ttlation5hips-
tested journal entries to identify unusual transactions-
assessed whether judgements and &ssumpiion5 made tn determinin8 the accounting estinates were ittdicative of potrniial
bias..
irtv¢stiga¢ed the talionale behind $igThifi¢ant or unusual tTansa¢tions-
In r¢$pon5e to the risk of irregularities and t)on-¢omplian¢¢ wilh laws and r¢Bulations. we designed procedur¢5 which
included, but were not ltm1t￿ ￿..
- agreeing financial siaternent disclosures to underlying Supporting thxumethwion-
- readirjg thc minutes of rneetings of thosc charge41 wilh governan¢e:
- enquiring of management as to actual and Potenti￿ liliwion and Claims.
There are inherent lirnitalions in our audit procedure5 described above. The more removed thai laws and regulations ar¢
from flnancial transactions. the les5 likely it 15 that wc would bccorne aware of nort.wmplian¢¢. Audiling standards also
limit the audit procedures required to identify non-compliattce with law5 and regul•kons to ¢Dquiry of ihe dir¢ctors and
other management and th¢ inspection of regulatory and legal corre5wndence. if any.
Material misststements that orise due to fraud can be harder to detect than those that arise from error a5 they may involve
deliberdt¢ ¢oncealment or wllusion.
A fvrther des¢ription of ow responsibili¢i¢s for the audit of ihe financial statements i5 located on th¢ Finath¢i81 Rep)rtinB
Council's website * www.fr¢.org.ukJauditorsresponsibililies. This descriplion forn5 part of our Rwrt of the Independent
Auditors.
Page 8

REPORT OFTHE INDEPENDENT AUDITORSTO THE TRUSTEESOF
CUMBRIA COMMUP41TY HOMES
A further description of our responsibilities for the audit of ihe financial 51atemcnts is I0￿¢d on the Financial Reporting
Council's websitr at www.frc.org.uklauditorsr¢sponsibilities. This des¢ription fonns part of our R¢pon of the Ind¢pend¢nt
Auditors.
Ust of our repfrrt
This report ig made solely io the charitsble ￿MpanY'S trusiees, as a Ihxly. in accordance wilh Part 4 of the Charities
{Accounts and RepTrrtsl Regulations 2008. Our audil work has FKen undertaken so that we might state to the charitsble
company's trustet5 those matters wt are required to stste kn them in an auditors, report and for no otheT purpose. To ihe
fullest extent pemitted by law. we do Doi a¢¢epi or assume responsibility ￿ anyone othtr than the charitable company and
the charitable company's trustees a5 4 body. for our audil worK for this rew*Q or for th¢ opinions we have fomi¢d.
Christopher Juli
Brigstocke FCA
for and on behalf of Collards
Chart¢r¢d Accountants
Statutory Auditors
EIi8Lbl¢ to act as arh audiior Iti tenns of Section 1212 of ihe Companies A¢t 2006
5-9 Eden Street
Kingston-Upon- Thame5
Surrey
KTI IBQ
i ith March 2025
Pag¢ 9

CUMBRIA COMMUiYITY HOMES
STATEME￿ OF FINANCIAL AcfiviTIES
(INCORPORATIliG AN INCOME AND EXPENDITURE ACCOUND
FOR THE YEAR ENDED30 JUNE 2023
30.6.23
Total
fvnds
30.6.22
Total
fund5
Unrestricted Restricted
fi]nd
fund
JNCOME AND ENIK)WMENTS FROM
Donations and Icgacies
15.499
15.499
35,567
Ch*rit•ble 8Ctivities
Housirtg
4.111.304
4 111.304
3.026.198
Tot*1
4.126 803
4 126.803
3061.765
EXPENDITURE ON
Charit*ble #ctiwities
Charirabl¢ a¢iivity
Housing
1.244.950
1.897.007
4J93,630
4,393,630
Other
27.181
T¥Jtsl
4420811
4 420.811
3,154 116
NET INCOMEI(EXPENDITURE)
(294.008)
(294.008)
192.351)
RECONCILIATION OF FUNDS
Totsl funds brought forward
(9),464)
(90,464)
1.887
TOTAL FUNDS CARRIED FORWARD
384.472)
384 472)
The notes fowm part of these financial statements
Page 10

CUMBRIA COMMUNITY HOMES
BALANCE SHEET
30JUNE 2023
30.6.23
Total
fvnds
30.6.22
Total
funds
Unrestri¢trd R¢5trTrCt¢d
fvnd
filnd
CURRENT ASSETS
Debiors
Cash at bank
12
379.968
379.968
542,921
381.863
381,863
546,905
CREDITORS
Amounts falling due within one yeAr
13
{743.010)
(743.010)
{604,039)
NET CURRENT ASSET&(LIABILITIES)
361.147
361 147)
57,134)
TOTAL ASSETS LESS CURRENT
LIABILITIES
{36l,147)
(361.147)
(57.134)
CREDITORS
Amounts falling due after more than one year
14
(23,325)
(23 J25)
(33.330)
NET ASSETSI(LIABILITIES)
384 472)
384 472
90.464
FUNDS
Unr¢stri¢ied funds
17
384 472)
TOTAL FUNDS
384 472)
The charitable eompany is entitled to exempiion fiDm audit wider S¢aion 477 of th¢ Companies Act 2006 for the year
ended 30 June 2023.
The members have noi deposited noiice, pursuant ￿ Section 476 of th¢ Companie5 Act 2006 requiring an audit of these
financial statements.
The trustees acknowledge the￿ r¢sponsibilities for
(a)
ensuring that the charitablc company keeps a¢cowiting records that Comply with Se¢tions 386 and 387 of the
Companies Act 2006 and
pr¢pariThg finon¢io] statements which give a trne and fair view of the state of affairs of the charitable company as at
the end of ea¢h financial year and of its swplus or d¢fi¢it for ¢ach financial year in aceordance with thc
requirements of Section5 394 and 395 and which otherwise comply with the requirements of the Companie5 Act
2006 r¢l*ing to financial stst¢ments. so far &5 appli¢able #) th¢ ¢haritabl¢ company.
Ibl
The notes forni part of these financial staternents
Pagell
ntinu¢d...

CUMBRIA COMMUNITY HOMES
BALANCE SHEET- ¢on¢inu¢d
3• JUNE 2023
The￿ financial 5tatemeTrt5 have b¢en ¥udii¢d und¢r th¢ r¢quir¢m¢nts of Seaion 145 of the Charitie5 Act 2011.
The financial statements were approved by the Board of Trustees and authorised for issue on I l March 2025 wer¢
sigrbed on its behalf by=
Mr5 E Stones- Trnstee
Th¢ r￿t¢S forn part of these financial statements
Page 12

CUMBRIA COMMUNITY HOMES
CASH Finw STATEMENT
FOR THE YEAR ENDED311 JUNE 2023
30.623
30.6.22
Notes
C*sh floiws from opernting ietlvhies
Cash generdted from operations
Interest paid
(71,342)
27.181
29.668
Net cash (used inyprovided by operating activities
17.509
C4$h flows from financing *ctivities
New loan$ in year
Loan repayments in year
113.284
16.850
18,616
Net cash provided byl(used irl) financing a¢tiviijes
18.6161
Ch¥ngt in t*$h ¢*sh ￿llivAlents in the
reporting period
C*sh and cash equivalents at the begimtsi•g
of tbe reporting period
(2.089)
(1.107)
Cash and c95h equiv*ltnts 8t the eAd of the
reporting period
Th¢ notes fonn part of these finan¢ial 5tstements
Pag¢ 13

CUMBIUA COMMUNITY HOMES
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED30JUNE 2D23
RECONCILIATION OF NET EXPENDITiJRE TO NET CASH FLOW FROM OPERATING
ACTIVITIES
30.6.23
30_622
Net txpeTrditure for the reporting period (as per the Sta¢emeAt Of
FinanciAI ActLVlties)
Adjustments for:
Jnteresi paid
De¢reasellin¢rease) ith debtors
In¢reas¢ in crditois
(294.(K18)
192,351)
27.181
162.953
12,159
{387,300)
497 160
Net cash iMVprovided by oper*tions
ANALYSIS OF CHANGES IN NET DEBT
At 1.7.22
Cash flow
At 30.6.23
Ntt ￿$h
Cash at bank
3.984
2,089
Debt
Debts falling due within l year
Debts falling due after l year
(16.854)
33.330
(106,4411
10.005
{123,293)
23.325
146618)
Total
144723
The n0tr5 forn part of these financial staternenL4
Page 14

CUMBIUA COMMUNrrY HOMES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 Ju￿£ 2023
ACCOUNTTNG POLlCIts
B*sis of prep*riDg the fJnaDei#l st*tem¢Dts
The financial sthiements of the charitable wmpany. which is 8 public benefit entity under FRS 102. have beert
prepard in a￿Ordance with the Charities SORP (FRS 102) 'Ac¢ounting and Reporting by Chariiies: ststem￿r of
Recornrnended Praciice applicable tt) charities preparing th¢ir accounts in accordance with the Fin8ncial Reporting
Stsndard applieable irt the UK and R¢public of Ireland (FRS 102) (¢ffe¢tiv¢ l January 20191,. Financial Reporting
Standard 102 The Frnancial Rewrtirtg Stsndard applicable in the UK and R¢publi¢ of Ireland, and the Companies
AGt 2006. The financial swements have been prepared uttder the historical c4)51 wnveniiort.
Going concern
The Charity had reFnrted a deficit 0 £294.008 in th¢ 2022r23 yt4r and £92J51 in the 2021r22 year.
The deficii arose due ￿ charitsble expenditi]re being commilled withoui the n¢ce&sary fundittg and made in excess
of th¢ funds available 10 SUPPOrt such charitsble expendity￿ dyring the year. This És more fjjlly set out in the
Trnstres Report.
As a resylt of the issues arising. the CEO has rcsa8ned from the Charity.
In the meantime the Tn￿te¢S hav¢ been overseeing the operation5 of the Charity 8rtd have ensured that fijnds have
beeTE onty s￿nI in cxct5s of expenditutt incutted and that the defi¢i¢ fmm the PTeviou5 two years has been
substantially reduced.
Under new management thE Trustees have also ensured thai properfinartcial controls have been put irt place and that
the OTganisation has opera￿￿ ensuring that a surplus of fiJndiTrg has bttn generated. They are confident that such
measures will allow the organisaiion 10 wrttinue to its owations ￿ &surplu&
The a￿Unts hav¢ therefore been p￿pared on a going concern basi
In¢om¢
All income is recogni5ed in the Statement of Financial Aaivities once th¢ charity has ¢ntidemeni to the fvrtds. it 1$
probable that the income will be received and the amouni can be meastsred reliably.
Grants received are crediied ￿ the in(x)me and expthditure ac(•unt in the fin3n¢ial period in which they are
rec¢ived.
Exptnditur¢
Liabilities are Teco8nis¢d as expendi¢ure as SODn a5 there 15 a legal or Constru￿1￿ obligation ¢otnmittin8 th¢ clwity
to th* expenditur< 1¢ is Probable that a transfer of economic ben¢fits will be requited in settlernent and the amount
of the obligation C￿ b¢ measured reliably. Expenditure is accounted for on an accrua]s b&%15 and h&5 been ¢18ssified
under headin85 that a8￿gate all cost related to the category. whe￿ costs cannot be directly attributed to particular
headin8$ th¢y have been a]Ic￿ted to activiiies on a basis ¢s)nsist¢nt with the use of resources.
Taxation
Th¢ ¢harity is exempi from corp)ration tax on its ¢lMritsble xtivities.
Fund aeeountltt8
Unrestricted funds can b¢ u5¢d in ￿cOrdanCe with the charitable objectives * th¢ discretion of the tru5tee$.
Restricied fvnds can Only be u￿d for partiujlar ￿stricted puryN)s¢s within the objects of the ¢harity. Restrictions
arise when specified by the donor or when funds are raised for parti¢ular restri¢*d puo)oses.
Further explanation of the natyjre and purpjse of fund is included in the not¢5 to the fmancial staiemelrts.
Page 15
continued...

CUMBRIA COMMUNITY HOMES
OTES TO THE FINANCIAL STATEMENTS- ￿ntInUed
FOR THE YEAR ENDED 3(1 JUNE 2023
ACCOUNTING POLICIES- ¢ontitio¢d
Hire pur¢bas¢ xnd leasing ct)mmitnbeDts
Renthls paid under operntirtg leases are dwged ￿ the Srament of Finan¢i81 Activiti￿ on a str8r8itt line basis over
the period of the lease.
PensioB costs aDd other pfyst-r¢tirwu¢llt benefits
The charirable cornpany operales a deftned contributitin pthsion scheme. ContributioDS payabl¢ to the charitable
tompany's pension scheme are charged to the Ststemeot of Fin￿¢181 Activities in the period io which they Telate.
DONATIONS AND LEGACIES
30.6.23
30.622
tbnatlons
19,898
10.500
35.567
Grants T￿e1ved. in¢luded in the above. arE ￿ follows:
30.623
30.6.22
Other grants
INCOME FROM CHARITABLE ACTIVITIES
30.623
30.6.22
Activity
Housing
Housing
R¢nt Mntributions
Suppon char8e5
4.051.103
3,026.198
04 3.026 198
CHARITABLE ACTIVITIES COSTS
Support
¢osts {see
note 5)
Direct
Costs
Tol8ls
Hoysing
3384811
1 008 819
4 393 630
Pa8e 16
¢ontinued...

CiJMBRIA COMMUNITY HOMES
NOTES TO THE FIJYANCIAL STATEMENTS- coth11th￿Qd
FOR THE VEAR E]YDED 30 JUNE 2023
SUPPORT COSTS
Governan¢¢
st5
Manag¢m¢nt
Financ¢
Totals
Housing
442.030
554 789
12.000
1.008.819
NET INCOMEI(EXPENDITURE}
Net incomeJ(expenditur¢) is swed after Chargin￿{creditI￿8)'.
30.6.23
30.6.22
Other 0￿ratIng leases
13.124
AUDITORS, REMUNERATION
30.6.23
F¢¢$ payable to the ¢harity'5 auditors and their ￿0clateS for the audit of the
charity's financial ststements
12.0(M)
TRVSTEES. REMUNERATION AND BENEFITS
Trustees were paid as follows..
30.623
30.6.22
Arnanda Stevens
Emma Stones
29.960
32.500
4,430
In addition Emma Stones receive41 £6.112 exp￿5¢$ during ihe year ended 30 June 2023 (30 June 2022- nil).
Furth¢r d¢thils of p8ym¢nis to related parties of the Trustees is sIK>wn in noie 17 to the &counis.
P￿e 17
continued...

CUMBRIA COMMUNITY HOMES
NOTES TO THE FINANCIAL STATEMENTS- eontiThued
FOR THE YEAR ENDED 30 JUNE2023
STAFF COSTS
30.623
30.6.22
Wages and salaries
Social security costs
Other pension Costs
631,808
49.251
689.073
45.780
8,029
691074
742 882
Th¢ averag¢ monthly number of employees during the year as follows:
30.623
30.6.22
28
Sthff
No employec5 received emoluments in exce$5 of £60.(th.
io.
EXCEPTIONAL ITEMS
During the year the Charity has recognised exception items of £550,126 (2022.. £Nil). This relaies ￿ ihe followin8
items=
£124.072 Un-categorised expenses paid to employe¢s in the year
£331.781 Fundtng pmvided to Cumbria Cornmynity P¢wson Cvntred Approxh Limited treatd as expenditure in the
accounts
£31,421 loan provision to a fonner employce tr¢ated as expertdity￿ iTh the accounts
£62.852 loan provision to the forrner CEO treated as exp¢nditurt in the accounts
ii.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES
Unr¢skncte41
fund
Restricted
nd
Total
fund5
INCOME AND ENDOWMENTS FROM
[￿Ratt0￿$ and legacies
35.567
3S.567
Ch#rit#ble *divhies
Housing
3026198
3 026.198
Tot*1
3 061765
3 061.765
EXPENDITURE ON
Ch*rit*ble activitie5
Charitable activity
Housing
1244,950
.897.007
1.244.950
1.897.007
Other
Tot*1
3154116
3.154 116
NET INCOMEI(EXPENDITURE)
(92.351)
(92.35 1)
Pa8e 18
continued.-.

CUMBRIA COMMUNITY HOMES
NOTES TO THE FIiYANCIAL STATEMENTS- etsntinued
FOR THE YEAR ENDED 30 JVJVE 2(123
ii.
COMPARATIVES FOR THE sfATEMENT OF FINANCIAL ACTIVITIES- continued
Unrestricted
Restricted
fund
fund
Total
funds
RECONCILIATION OF FUNI)S
TO1￿ funds brought fon¥ard
1.887
1.887
TOTAL FUNDS CARRIED FORWARD
90.464)
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23
30.6.22
Trade debtors
Other debtors
351,993
27.975
450,080
379.968
542,921
At 30th June 2023 the charity h￿1 a trade debtor of £94.917 re¢ognised for a prop¢ty w Lawson Street where
housing and support is offered. This w&s subject to a thbunal hearing in November 2023 in which the Chwity was
su¢cessful. These fvnds are expected to be received in April 2024 per the coun decision. This debtor is comprised of
£846,987 of unpaid rent dut to the Charity less £720.430.79 of rent due to landlord&
13.
CREDITORS: AMOUNTS FALLING DUE WITHIIY ONE YEAR
30.623
30.6.22
Bank loans and overdrafts (see no* 15)
Other loans (see note 15)
Trade creditors
So¢Èal seeLtrtty artd oth¢r taxes
Other creditors
AccTued expen5e5
123,294
10.004
6.850
418,512
132,676
10.339
344,854
142,801
52,761
743 010
604 039
Page 19
continued...

CUMBRIA COMMUNITY HOMES
NOTES TO THE FINANCIAL sfATEMENTS- eontin•ed
FOR THE YEAR ENDED30JUNE 2023
14.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.23
30.6.22
Bank loans (see note 15)
23.325
15.
LOANS
An analysis of the maturity of loans is given below-.
30.623
30.6.22
Amouthts fallittg due within one year on demand:
Bank loans
Other loans
123.294
10,004
Amounts falling belween one and two years..
Bank loans- 1-2 years
10.010
10.oio
Amounts falling due beh¥een two and fjve yeaTS=
Bat)k loans- 2-5 years
23.320
16.
LEASING AGREEMENTS
Minimum lease paym¢nts under non4an¢¢llable operntin8 le&ses fall due as follows:
30.6.23
30.6.22
Wiihin one y¢ar
Between on¢ and five years
2.225.710
3.082 891
2.299.592
3 169309
5 468 901
17.
MOVEMENT IN FUNDS
N¢t
rnovement
in funds
Ai
30.6.23
At 1.7.22
UTrTestri¢ted funds
General fund
(￿.464)
(294.008}
(384,472)
TOTAL FUNDS
294 0081
384 472)
Pa8e 20
conlinued...

CUMBRIA COMMUNITY HOMES
NOTESTO THE FINANCIAL STATEMENTS- CODtin•ed
FOR THE YEAR ENDED 30JUNE 2923
MOVEMENT IN FUNDS- ￿ntInued
Net movement in fvnd& Incl￿ irt the above are as follows:
Inwrning
Resources
expended
Movement
in funds
Unre$trltted funds
General fund
4.126,803
(4,420,811)
{294,008)
TOTAL FUNDS
4 126 803
4.420.811
294 008)
Cornparatives for Thoveme￿t funds
Net
mov¢m¢ni
in funds
At
30.6.22
At 1.7.21
Unrestricted funds
G¢neral fund
1.887
(92,351)
(90,464)
TOTAL FUNDS
92.351
90.464)
Comparative net movement in funds. included in the ai*•ve are as fol]ows:
Jn¢oming
resources
. Resources
expertded
Movement
in funds
Unre5trieted funds
Generdl fund
3.061.765
(3.154,116)
{92.351)
TOTAL FUNDS
3 061765
3 154 116
92.351)
A Gurrent ycar 12 months and prior year 12 moE)ths comb1n￿l p)sition is as follows:
Net
rnovement
in funds
At
30.6.23
At 1.7.21
Unrestricted funds
G¢neral fund
1.887
{386.359)
(384,472)
TOTAL FUNDS
1,887
386,339)
384 472)
Page21
continued...

CUMBRIA COMMUNITY HOMES
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 30 JUNE 2033
17.
MOVEMENT IIY FUNDS- continued
A ¢urrent year 12 months and prior year 12 months combined net movement in fvnds. included in the ab)ve a￿ as
folbows:
In¢oming
resources
Resources
expended
Movement
in funds
Unre5tritted funds
Gentral f￿ftd
7.188,568
(7,574.￿7)
{386.359)
TOTAL FUNDS
7.188.568
7.574 9271
386 359
J&
RELATED PARTY DISCLOSURES
During th¢ p¢riod. the charitabl¢ cornpany en*r¢d into the followiTh8 related party tiansa¢tion& See s¢parately no
8 in rel*ion io payments rnade to Trustees.
As at the balan¢¢ sheei date the charitable conJp•)y owed £16.(KK) (2022.. £3.675) to Emma Stones. a Trustee in
r¢spe¢i of fees Ow￿. This amount bs in¢luded in the Trade Credttors of th¢ ¢omp3ny.
Mrs.Stones has a debit balance on her loan account w the company of £27.975 so owed to the Charity at balan¢e
sheet date a total of £1 1.975. That loan is interest fret and all due within one year.
During ihe year the Charity received services in the amount of £35.825 (2023.. £40.850) for Mt for prop¢rtie5
owned by S￿￿e$ ISH Holdings Limited.
Durin8 the year, a d¢bt owed by Mrs Christine Bee. an employee of th¢ Charity. totalling £62.852 was provided for
as exceptional expenditure in the accounts. &$ a resuli of herdepanure from the Charity.
During the year the Charity had traD￿tiOnS with Cumbria Community Person Centred Approaeh Limited
(CCPCA), a company rontrollcd by Mr5 Christine B¢c, the fomi¢r CEO of the charity- During this period, the
Charity received funds of £98,369 (2022.. £45,452) from ￿￿n¢11S ott CCPCA'S behalf. and £47,002 (2022= £2.930)
in retum of funds from CCPCA.
The company fvnded wages. taxes and other co4$ of CCPCA totalling £411,266 (2022: £108,407) from CCPCA
leading to a nd debtor du¢ w the charity of £331,782 (2022.. £65.885).
The balanre of money transferred to CCPCA has now been written off to exceptio￿1 items (see note 10). due to the
(￿1 that CCPCA appears to be insolvent and not in a w51tion tt• reium any of the funds.
Included it) maintenance costs are payrnents totalling £22.350 made kn the maint¢nance manog¢T is a relaiive of
Amanda Stevens. These fees were for maintenance services provided to the Charity's rented properties during the
y¢ar at)d are therefore included in th¢ charitable expenses of the company.
Page 22
continued...

CUMBRIA COMMUNITY HOMES
NOTES TO THE FINANCIAL STATEMENTS- to￿15￿￿ed
FOR THE YEAR ENDED 30 JUNE 2023
19.
GENERAL INFORMATION
Cumbria Community Homes is a company limited by guarantee and incorp)rnted in England and Wales. li's
Tegisiered office 1$ 37 lknverside Gardens. BaTfow• jii-Fumess. Cumbri4 LA13 ODD. In the event of the charity being
wound UPJ th¢ liability in respect of the 8iiardntee is limited to £1 per member of th¢ ¢hariry-
The finan¢ial slatements are presented in 5terlin& which is the fun￿lOnal currency of the company.
Page 23