REGISTERED COMPANY P*'UMBER: 12068336 {Engl2nd aHd Wale51
RECISTERED CHARITY NL.MBER.. 1184991
STRATEGIC REPORT, REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED30JUNE 2024
FOR
CUMBRIA COMMUNITY HOMES
Collards
Charte￿d Ac¢ouniants
Ststuiory Auditor
5-9 Eden Stre¢t
Kingston-upon-Thame5
Surrey
KTI IBQ

CLIMBRM COMMuf*lTY HOMES
CONTEN'TS OF THE FINA.NCIAL STA TEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
P4¥e
Strategie Report
Report of the Trustee5
Report of the Indtptndent Audi¢or5
Statement of Finaneial Artivities
Balance Sheet
10
C25h Flow Statement
Note5 to the Cash Flow StstemÈnt
12
Iyotes to the Fingnci41 St4tement5
13 10 19
DetsÈl¢¢J Ststemellt of FinAncig1 A¢tivities
20 to 21

CUMBRIA COMMUNITY HOMES
STfuTECIC REPORT
FOR THE YEAR ENDED 30 JUNE 2024
The misiees Present theTr strdtegic Tepon for the year ended 30 June 2024.
REVIEW OF BUSINESS
OBJECTIVES ATriD ACTIVITIES
The charity's objectives contained wEthin th¢ rnemorandum and articles of association, is to cary out for the benefit of the
community. the business of proi'iding and tnanagin8 housin& including Social Housin& and providing wi$tan¢e 10 help house
p¢ople and a550ciaied facilities. amenitie5 and services for persons in need because of youth, ag4 ill-healih, disability, financial
hardship or other di5advaniage.
i2nificant actiK'iiies
We provide good quality accommodation to vulncrable adu115 in the community meeting th¢iT individuaI needs.
We provide ienancy related ¢#r¢. suppon and supervision in a pernoD4entred way enabling the e]thanc¢m¢¥rt and development of life
skill& personal gromh. independence. choiee. and ¢ontrOI.
We help ihose who are hoTnel¢ss or ai risk of home1￿￿¢$% individuals who strng81¢ with mental or physical health or w2th a
learning diificulN, th05E ￿'hO gr¢ in recovery frotn $ubstanc¢ rnisuse and peopl¢ who are fleeing domestic violence.
We offer one to one financial 5UPPOrt wilh personal budgets and provide a rnenlor for helping plan daily activiiies Surrounding their
t¢nancies su¢h a5 meal plannin& domestic duties and we signpost and support individuals Wlth opportunities 10 50ci8]is¢ within the
local communiry.
Our uDd¢rpinning ethos is ro develop an individual's capacity to live independently in the communiry and 10 develop or suswn b&sic
life skills needed to hold down a t¢nancy or maInt￿n a home.
Values
Trnsi
We build Telaiionships on iN$t Ond keep our promiw to Tnea the ¢xp¢ctations of tenants and be honest if we can'L
Integrity
We pra¢Tice providing a qllaliry service with integrity se￿51[]y1ty.
Non-judgemenial
'¢ listen io and m¢¢t the needs of ev¢ryone in a non-jud8¢ment7J way.
Teatnwork
We con*antly look at way5 10 improve and deliv¢rour serviee.
Empathy
We put OU￿elVeS in other people's sho¢5.
Posiiive attitude
W¢ pratiice with e problem-solving approach.
History
The busine55 was incorpor￿d on 25th June 2019. and became TeBist¢red &$ & chzrity on 21sr Au8USt 2019.
CCH has sinc¢ grown into one of the leading Housing Support providers a¢r055 Curnbri& pan$ of L2ncashir¢, Ihe North-knt.
Lin¢oln5hire and Wcst Yorkshirt.
Page I

CL1MBRL4 commu￿lTy HOMES
STRA TEGIC REPORT
FOR THE YEAR EWDED30JUNE 2024
ACHIEVEMETr4T ATr4D PERFOIiIL4,NCE
Strdle8ic Growth
CuTrenlly CCH haTre over 300 homes in managem¢ni. The strategic plan for (he n¢xi 12 rnonths is to tonsolidate the ¢urrent Service
being provided and ensure rhat th¢ dav io d2}. operaiions run srnooihly. We coniinue to revieM' the Structures and Controls 2cross the
business.
CCH currentlv emplo%. 38 people across the business including housing m2naBemenL tenancv oificers, m2tntenan¢& admin,
compliance and finance and where necessary relv on a network of suppliers for 2d-hoc services.
Public Benefii
The Trusrees are aware of Clwity Commission 8uidance on public benefit reportinB &$ Sct Oul in Section 17 of the Charili¢s Act
2011. Thefv believe Cumbria Comrnunitk Hornes fylfils a fjJndatnental public benefit bi, providin8 and managing housing together
with prokidin4 assists￿¢¢ lo people in need.
Review of activities
The seTr'ice provided bj the company lo its lenaots wa5 ver¥. much business 85 usu81. Tenancp officcrs spend regul￿ lime ￿'1th each
of their tenants 10 help them work Ihrough their suppon needs folloi¥tnB an agreed sUPPOrt plan ivhich idenriftes Specific needs that
the ienani requires help Mith. In addition an on-c2112417 15 available for out of hours suppon.
The cost of ￿n￿lMing the properti¢s has incre2s¢d as the cost of liiing, materials and labour have all increased during thi5 lim¢ but
Strict policTes of obtai￿1￿8 quotes and ¢Slitnates hAve helped reduce Ihird partv supplier coms.
The introduciioii of more ¥iring¢nt Entemal ope￿IDn8] pro¢¢sses and procedure5 h&$ hclped lo improve the smooth daily operations
of running the companv.
Relationships ￿1th coun¢il& in particle the Hou5Tng Benefit team& ha￿¢ ensured claims are being processed and p￿d in & timely
mtnner which a p05iiive effect on the flow Of th¢ bu5ine55.
Page 2

CUMBRIA COMMUNITY HOMES
STRATEGIC REPORT
FOR THE YEAR ENDED30JUNE 2024
FINAiICIAL REVIEW
The 2023124 year coniinued to b¢ challenging from a financial point of view for the Chariry. However thc statement of financial
activilies shows a net surplus of expenditUTe in th¢ vear of £108.047 Compared to a deficit in the prev50us year of £294,008.
As a Tesult of various issues arising throughout this and ihe previoll5 yesr. thc Chief Executive resigned in De¢ember 2023. At ihst
lim¢ Ihe trU￿eeS were added ￿ signaioTies on the compan>"s bank account and a mandaiory dual authorisarion w&5 put in place for all
paymenis. The r¢-￿rUCiut1￿B of the bustness to ensure financial slabiliry continues.
A tribunal heoTing ¢on¢emin8 di5PUted r¢ni for & Property in Lawson Sire¢i Barrow-in-Furne5S. took place in November 2023 and
reached a favouTabl¢ oui¢om¢ for the Company. Rent owed 10 th¢ ¢ompany w&8 pasd in April 2024. The funds received were uscd to
pay uff the rent arr¢&rs 10 our landlords ￿'hts are now sll up io dale receiving payments of reni and when they fall due.
The excepiional items detailed in Ihe accounts hav¢ been r¢¢o8nis¢d charitable expenditure and are included in the ￿￿tement or
rinancial o¢1ivilies l$¢e noi¢ I11.Th¢s¢ rel￿e to pa>Th¢nrs made 10 the fonner Chief Exeeutive whi¢h w¢r¢ %¥rin¢n off as irr¢¢ov¢rable
when she left the Cornplny.
Due 10 the strict financial conirols pul in place by ihe Finance Director since Deeember 2023. the Company is now in a much stron8er
linancial position and recoverin8 11$ fund deficit.
The accounting period onding June 2025 will show. as do the 2024 accounts. thai the Charity is runnin8 Wlthin its means.
W¢ have been working with our accOun￿ntS Jnd auditors and have upgrnded finan¢ial system5 and intemol eontroI5.
R¢serv¢s policv
Th¢ charitj's policy 15 10 build up lis rc5erve5 for the purpose5 of the development and sugtain&bility of the Ch￿)ty. By th¢ end of June
2024 the Chariiy $ho￿.td a deficii of funds of£276.425 ¢ompared lo £384.472 os at the 30th lun¢ 2023.
The tru$iee5 have pui in place Procedures for the deficii to be reversed. As at the date of the $i8ning of the &e¢ounis, the d¢fi¢it h
bL¢n reduied by around 90ts/￿ As a result of Ihc abov¢. Ihe accounts have been pr¢pared on a going concern b&5is And the InJMees are
onfidcni that meA5ures taken will ensure financial stability in futur¢ years.
FinRncial And risk rn8ll&Bemeni objeciives and policic5
The Iru¥1¢¢5 have as%¢ss¢d Ihe major risks io whieh the charity is cxpo5ed, in particular those ￿lated to the operation5 and fin#n¢e of
Ihe charily and are saii$fi¢d that sysirrns ar¢ now in place to miligale its exposures io these risks.
The Boord ol. Tru51ces review Ihe annuol bud8et payin8 P8nicular attentitsn to the bal*nc¢ betwecn income and expenditure and the
amouni needed to be retal￿ed in r¢scrve5.
Page 3

CUMBRIA COMMLIYITY HOMES
STRA TEGIC REPORT
FOR THE VEAR ENDED30JUNE 2024
STRUCTURE, GOVEILNAliCE AliD MANAGEMENT
Governing document
The tharip¥ is controlled by Tts governing documenL AAicle5 of Association, 2nd constitute$ a limitd compan). limited by guarante4
a5 defined by the Companies Act 2006.
RerruiiTneni and appointment of ntt¥ trustees
The Current trustee5 are aware that at prestni there are onlN 1*0 Irusiees 14hich 15 not in accordance Th"ith the goveming document.
Th¢v are in the proce55 of lookine to appoini nem" trustee5 that will help drive the ChariThJ forward and tnsure that those who are
appoinied deTnon5trate r¢levant ¢xp¢rtence from within the se¢ior. for exaTnple landlords. ex-council meTnb¢T5 and indtviduals N4'ith
financ¢ and propem developTnent experience. N'ew trusr¢¢s will be appointed under the terms of th¢ Article5 of Association by a
resolution of the existin8 trustee& who a150 Director5 of the Company. All trustees are 2nd will be made aware of their
responsibilitie5 before appointment.
Or£tnisational Slruciure
Christine Btt stood Chief Execuiive in December 2023 and the dav to daw opeTations of the business are now being
martog¢d bv Arnanda Sieven& for w'hich $he rtceive5 a f¢¢. and ihe senior manaeement teatn.
Risk manageTn¢nt
The Trustees continue to Essess Ihe Tisk and uncertainiies facing the Charits. and how these ma}, impaei the finan¢ial p05iiien of the
Chariii.. Risks are identified in the Trusiees meeiings and an). riskg that are f¢lt 10 preyeni Ihe Charitv achieving its objectives are
revi¢i¥ed i¥ith the senior managerneni le8￿.
Approv¢d bv order of the board of I￿Ste¢S 00 20 November 2025 and stened on its behlllf by..
5 E J Siones- Trustee
Page 4

CVMBRtA COMMUNITY HOMES
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED30JUNE 2024
The trustee5 who are 8Jso directors of the charity for the purposes of ihe Companie5 AGt 2006. present their report with the financial
staiemenis of ihe charity for the vtar ended 30 June 2024. The tTUStee5 have itdopted the provisions of Accounting and Reponing by
Charities.. Siaiement of Recommended Pr&ciict applicable io charities preparing their ac£ounts in accordance wirh the Financi
Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 lefftciivc l January 20191.
STRUCTLRE. GOVERNANCE AND MAIYAGEMENT
Governing docutnent
The Charit￿ is controllcd by its governing docurnenL a d¢¢d of tru*, 4nd con*ltu￿$ a limited company, limited by guardntee. a5
defined by the Companies Act 2006.
REFERENCE AI%D ADMINISTRATIVE DETAILS
Rtgistered Company number
12068336 (England and Wales)
Registered Charity nutnbtr
1184991
Registered office
37 Rii'er5ide Gardens
Barrow in Fumess
Cumbria
LA13 ODD
Trustees
P Sheldon Propem Debeloper I￿sIgned 30.10.241
Ms.4 %i¢i'en5 Consuli8ni (resigned 9.10.251
Ms E J Stones DTrrecior
I Watt5 lappointed 9.10.251
Auditors
Collards
Chartered A¢countBnts
Staiuiori, Auditor
5-9 Eden Sire
King510n-upon-Thames
Surr¢v
KTI i8Q
STATEMENT OFTRUSTEES, RESPOP4SIBILJTIES
The tnisLee5 (who are also Ihe dirtrtors of Cumbria Community Homes for ihe purposes of company lawl are responsible for
prtpdring Ihe Report ofthe Trustee5 and the financial srattmenls in accordance with applicable law and Dniied Kingdom Accouniing
Standards (United Kingdom Generally Accep*d Accounting Pra¢tic¢l.
Companj law requires Ihe Irusiets tg prepare financial $raiemenis for each financial yeer which give a true and fair view of the srat¢
of aff￿r5 of the charitable c(>tnpanv and of th¢ incoming r￿OurCeS and application of resources. including the income and
expenditure. of the chaTiiabl¢ company for that period. In prep2ring those financi￿ stai¢meni& the tnJs*¢s are required to
select suitable ac¢ouniing policies and then apply them con51Stently.'
observe the ffleihod5 and princip1¢5 ITr the Charity SORP.,
tnake judgemenis and ¢stimaLes that aTe reasonable and prud¢ni,'
Si￿¢ whether applicable accountin8 Standards have been followe¢ subje￿ to any mateTial departures disclosed and expl8tned in
the financial slatements..
prepare the financial statements on the gtsing concern basis unless it is inappropriate ￿ presume that the charitable cotnpany will
niinue in busines5.
The trustee5 are responsible for keeping prop¢r accounting records which dist105e wtth reasonable accuracy aE any time the financial
position of th¢ charitable company to enable ihem to ensure (hat the financial sratemenis comply with (he Compani¢s Act 2006.
They art a150 responsible for safeguardTng the ￿set5 of the choritable cotDPgmy and henct for takin8 re250nable steps for the
pr¢v¢ntion and deteciion of fraud and other irregularities.
Page 5

CbMBRIA COMMUNITY HOMES
REPORT OFTHE TRbSTEES
FOR THE YEAR EN'DED 30 JL.NiE 2024
STATEMI E￿T OF TRUSTEES, RESP0Tr4SIBILITIES- ¢ontiDu¢d
In so far as the trustees 2re aware..
there 15 no relevant audit infonnation of which the charitable eompany's auditors 2re U￿a￿,are.. and
the trustces hai'e tak-en all steps Ihat they OUBht 10 have taken to makc ihems¢lves ailare of any Telcvani audit infomation and 10
establish that ihe auditors are aware of rhat informaiion,
AUDITORS
The auditors. Lollards. will be proposed for re•appointment ai the fonhcorning Annual Gencral Meetin8.
Approved by order of Ihe board of irustces on 20 Nowember 2025 and signed on its behalf by..
Zs
M5 L I Sion¢s. Tru51¢¢
Page 6

REPORT OFTHE INDEPENDEYT AbDITORSTOTHE MEMBERS OF
CUMBRIA COMMUNITI. HOMES
Opinion
We have audited the financial siateTnthts of Cumbria Communitr Homes lthe 'charitable company'l for the year ended 30 June 2024
which wrnprise the Statement of Fin2ncizl A￿&vItIes. th¢ Balance SheeL the Cash Flow Siatement and notes to the financial
staiements. including J summary of significant actouniing polici¢5. The financial reporting framework that ha5 been applied in their
preparation is applicable law and United Kingdotn A¢countuJg Standards (United KingdoTn Genera]ly Accepted Accounring
Practice).
In our opinion the financial statements..
give a true and fair view of the state of the ¢hsritable company's affaiTS as at 30 June 2024 and of its incoming resources and
application of resources. including its in¢ome aTrd exp¢ndilure, for ihe year then cnded.
have been properl), prepared in accordance with United KingdoTn GeDerally Accepied A¢¢ounting Pra￿]re. and
hake been prtpared Tn accordance with the requirernents of the COMP￿leS Aci 2006.
Basi5 for opinion
Wt conduued our audit in accord2nce with Iniemational Siandard5 on Auditing ILK) IISAS IUKII and applicabl¢ law. Our
rtspon5ibililicS under ihose stand2rds are funher described in the Auditors. respon5ibiltties for the audit of the financial sraietnents
section of our report. We are independcnl of the charitable company in accordance wilh Ihe ethit21 requirernenis ihat are ttlev2nt to
our audit of the financisl siatem¢n15 in the UK, including tht FRC'S Eihi¢al Standard, 2nd w¢ have fijlfilled our oiher ethical
responsibilitie5 in a¢cordance with Ih¢5¢ rtquirements. We bclieve ihai the audit evidence we hav¢ obtained is sufficieni and
appropriatr to Provide a b￿1$ for our opinion.
ConclusioTrs relating to going tontern
In audiling the financial slatetnent5. we have concluded that the trust¢e$' use of ihe 80ing conccrn basis of a¢¢ounting in th¢
prep3Tarion of the financial siaiemenis is appropriat¢.
B￿¢& on the work we have p¢rform¢d. we have not identified any materia] uncertaintitt relating io events or conditiOll5 thaL
indiwidua]ly or collectively. m8V C&St signific8nt doubl on the chariiable cosnpany's ability to Continue as a going Concern for a period
of ai Iwi Iw¢lv¢ months from the financial statern¢Dts 4re authgrised for issue.
Our responsibilities and the Tesponsibiliiies of Ihe trnstees with respect to going ¢onrem are described in the Televant seciion5 of ihis
r¢pon.
Emph4sis of matter
W¢ draw allention 10 noie I l of the financial Matements in ￿ latson to ￿ exceptional item included in the accounts. Our opinion is noi
rnodified in thi5 Te5pect.
Other information
ThL Iruste¢s ar¢ responsible for th¢ other infornmtion. The other infomiation ¢ompris¢s the tnfortnation included in the Annual
Report. oiher than thc ftnantial statemenis and our Report of the Independ¢nt Auditors thereon.
Our opinion on the financEal 51ai¢mtnis does not cover Ihe other inforniation gnd. ￿cept io th¢ extenr otherwise expliciily stated in
our reporL we do not expr¢ss any lomi of aSsur￿ce conclusion th¢reon.
In conne£tion with OUT audit of Ehe financi21 star¢ments. our rcsponsibilsty is to Tead the other inforniaiion and, in doing so, consider
.h¢ther Ihe other informaiion Is rnalcr1￿1Y inconsistent with (he fInancial statement5 or our knoM'led8e obtained in the audit or
othenvis¢ appe2rs to b¢ materially missraied. If we identify such matrrial in¢on51Stencies or apparent material misstatetntnts, w¢ are
required io daermine %vhethET this gives rise to a material rnisstaiemenr in the finan¢ial 5t21emenis themstlves. If. based on the work
e have perfomied. ￿.¢ conclude thai Ihere is a material mis5t3itrn¢nt of thTrs other information. we ate r¢quiTed to repon that fact.
WE have noihing io report in thi5 regard.
Opinions On other m8tter5 pres¢ribed by the Companies Act 2006
n our opinion. based on the work undenaken tn the Cou￿¢ of the audit..
the informaiion gii'en in the Strategic Report and the Report of the Trustecs for the fi0￿CIal yeat for which the financia]
staiemenis are pr¢par¢d is ¢on5iStent wilh the financial siat¢tn¢nts,' and
the Strat¢gic Report wd the Report of the Trustees been prepared in accordance with applicable legpj requirement5.
Matters on which we &r¢ required to report by txeeption
In the light of the k'nO￿ledge and undersranding of Ihe charitable compÈn)' gnd its environment obtairted in the course of the audiL we
hav¢ not ideniifi¢d material rnis*at¢menLS in the Strategic Repon and the Report of the Tmstee5.
We have noihing 10 report in rcspeet of tht following matters where the CoTnpanies Act 2006 requires us 10 report io you if. in our
opinion..
adcqu* a¢couniing records have not been kept or r￿urnS adequate for our audit have noi been receiv¢d from branches noE Vlslted
by u5. or
Ihe financial statement5 are noi in tgreemeni with the accounting TecoTds and retUrn5' or
cenain disclosures of truste￿, remuneraiion specified b}, law are noi made.. or
w¢ have not receii'ed all the inforniatioll vmd explanations we require for our audit.
Page 7

REPORT OF THE I,NDEPENDEliT.4LIDITORS TO THE MEMBERS OF
CL'MI BRIA COIMMI UNITY HO.MES
RespoTr$ibilltles of tru5tee5
As explained more fvllv in th¢ Si2iem¢nt of Trustees, ResponsibilTri¢s. the trustees (who are a150 the directors of the charitable
Compank for the puryoses of companN' l&wl a￿ responsible for the preparaiion of the fJnan¢ial siatcrnent5 and for being 5aiisfJed that
the). give a Irue and fair view, and for Such inttrnal ¢onrrol a5 the trustees deterniine is necessary. to enable the preparation of financial
Statements thai are free from material MI￿￿Men( wh￿her due 10 fraud or error.
In preparing the fTnan¢ial staternenis. the truste¢s are responsible for assessing the chariiable ctsmpan>"s ability to ¢ontinue Eoing
¢on%rn. disclosin8, &$ applirnble. matters related 10 going concern and using the goinB concem basi5 of accotsnting unless th¢
trustee5 either Intend 10 liquidaie the chariiable ¢ompanv QT io cease operation5. or have no realistic alternative bui to dts so.
Our re5pon5ibilities for thE audit of the financial ststements
Our objeciives are to obthin reasonable ￿sUr8n¢t &bour ￿hether the finan¢iAI thtemenis &$ a M'holc gre free frotn rnaierial
misstat¢menL Mhciher due to fraud or error. 2nd 10 tssll¢ a Repon Of Ihe Independeni Audiiors Ihai includ¢s our opinion. Reasonable
assurance is a hi8h level of a5suranc¢. bui is not 2 8uaranttt thai an audit ¢OndU￿¢d in accordance wirh ISA5 IUKI will always dde
m81erial misstatctneni when li exisis. Misstatements can arise from fraud or error and are ¢onsid¢Ted m21erial it.. individually or in
th¢ aggregaie. thcv could reasonablj be expected to influence the economic decisions of ugerg taken on the b&sis of these financial
Sliiiemenis.
The extent io whi¢h our procedur¢s are capable of d¢t¢¢tin8 Irregulariiies. including fraud is d¢iailed below..
W¢ gained an undersianding of rhe le8al and regulatorv framework applicable 10 ihe cornp&n> and ihe indusirv in u.hich li operates
and. consid¢red the risk of 8¢15 b> Monagement ￿hleh WCTe ¢ontrark its applicable la￿$ and re8ulations, Tncluding fraud. W¢ m&de
¢nquiri¢s of the Dir¢¢tor$ io obtain further onderstanlin8 ofrisk's of non-¢ompliancc.
W¢ fixused on laws and regulations that Could 8iv¢ rise 10 a rnaterial misstaternent in the flnoncial 51a¢emenis. Our tests included. but
were not limiied to..
a8rc¢menl orth¢ financial 51atemetti dise105ure5 10 underl%'in8 SUPPOrtlll8 documeniation..
enquiries of mana8em¢nl regardin8 knO￿Tr or su$p¢eicd insian¢es of non-compli￿(¢ H'iih laws and rcgulaiion$:
revie￿ of minulcs of the Baard rneeiin85 throuBhoui lh¢ l'ear.. and
obiainins an undcrswiding ofihe control cnvironm¢nt in place to prevent ttnd dde¢t irregulariti¢5.
Our audit procedures were designed to re$pond to risks ofmaierial misstaicment in the financial 5taiemenis. r¢¢o8nisinB Ih81 the risk
of not detcctin8 a moierial missiatemeni due io fraud 15 hi8her than the risk of not det¢¢ting onc rcsuliinB from eTror. AS fraud may
involve deliberaie cenccalmeni by. for exrtmplc. for8ery. rni5representtttions or through collusion. 'There aT¢ inhercnl limitatlOll5 in ih¢
audit procedures p¢rfoncd ond Ihe further removed non-compliance Mith la￿.$ Ind regulations 15 from the ¢vent5 and tran5aciion$
reflecied in ihe financial statements. Ihe less likclv we are 10 become 8w8r¢ of it.
A furthw dexripiion of our responsibilities for the audit of the finllncial $tat¢mcntS 15 locAied on the Financial Reporting Council,
ebsite at M4ryv.frc.or8.uklauditorsresponsibSlltl¢5. This descripiion fonns part of our Report of the Independent Auditor5.
Lse of our rtport
This reporr is made solely to the ch4ri18bSe ¢ornpany's memhets. as a bod),. In aecordance m.lih Chapter 3 of Pan 16 of the Comp8ni¢s
Act 2006. Our audii ivork. h3$ been undertzk.en so thai Ise mighi stsic to ih¢ ¢haritable compan>'s members Ihosc maiiets we are
required 10 $latc io them in an Audiiors, report and for no other purpose. To the full¢si exieni permitted b> law. w¢ do net accept or
assume rt5ponsibility lo anvone oiher than Ihe ch2rit8ble compan$ and the chaTii£ble Company's members 85 a body. for QUT audi¢
ivorL for this report. QT for the opinions ￿e have formcd.
Christopher JulT8n Brigsiockc FCA (Senior Statutorv Audiiorl
for and on behalf of Collards
Chartered Accouniants
Siatuiory Audiior
5-9 Eden Street
King5ton-upon-Thames
Surr¢v
KTI IBQ
20 N'ovember 2025
PaB¢ 8

CUT41BRIA COMMUNITY HOMES
STATEMENT OF FIIIANCIAL ACTIVITIES
FOR THE YEAR ENDED30JUNE 2024
2024
2023
Toia]
fund5
Unre$trieted
fund
Notes
IISCOME AND EYDOWMENTS FROM
Donations and legaciES
15.499
Chsritsble a¢tjVLties
Housing
4,267,068
4.111,304
Inve51menE income
Totsl
4267.072
4,126.803
EXPENDITURE ON
Charitable Attii'ities
Hou$ing
3,982,089
3.417.748
OtheT
176,936
1,003.063
Total
4,159,025
4,420,811
ET INCOMEIIEXPETr¥DITUREI
108,047
1294.008)
RECONCILIATION OF FUNDS
Toial funds broughi forward
1384,4721
(90,4641
TOTAL FUIIDS CARRIED FORW.4RD
1276,4251
1384,4721
The notes forn part of thes¢ fin8ntial fftternents
Page 9

CUMBRIA COMMUNITY HOMES
BALANCE SHEET
30 JLNE 2024
2024
2023
Tot
funds
Unrestricted
furjd
CbRRETrT ASSETS
Debtor5
Cash ai bank
13
257.031
16.475
379.969
1.895
273.506
381.864
CREDITORS
Atnounis falling duc within one vc2r
14
1536,6161
1743.0111
ET CbRREThT ASSETSIILIABILITIESI
1263,1101
1361.1471
TOTAL ASSETS LESS CURREN'T LJABJLITIES
1263,1101
1361,1471
CREDITORS
Arnoun15 falling due after more thAn one vear
113J151
123.3251
NET ASSETSI{LIABILITIESI
276,42SI
1384.4721
FLNDS
L,nresiry¢itd fvnds
18
1276A251
1384.4721
TOTAL FUNDS
1276.4251
1384.4721
The financial st&¢rnents wert approved bv the Board of Trustees and auihorised for Trssuc on 20 N.ovember 2025 and ii'eTe Slgned on
its behalf b).:
E J Stones- Tnjstee
The note5 fo￿ part of Ihcse fin8ncl￿ statemen15
Page 10

CUMBRIA COIqMUNITV HOMES
CASH FLOW STATEMENT
FOR THE YEAR ENDED30JUYE 2024
2024
2023
Notes
C8sh flow5 frojn operating activities
Cash g¢n¢raEed frorn operat10ns
Inierest paid
123,155
176,2021
171.343}
127,1811
Net cash provided byllused inl opeNing actiwiiics
198.5241
Cash Itows from investitsg activitie$
Inier¢51 received
Nti cash provided by investing activities
Cash flows from financing 4ctivtlies
Ncw loans in Jear
l.oan repayments in year
113.285
116,8501
132.377)
Nlei ¢&h Iu5ed inllprovidd by financin8 activities
132,377)
96,435
Change in cash and ta5h equivAlents in the
reporting period
Cash and eash Èquivalents 2t the beginning of
Ihe reporting period
14580
12,0891
3.984
Cash cash equivalents at the end of the
reporting period
16.475
1,895
The note5 forni part of these financial stst¢rnents
Pa£e 11

CUMBRIA COMMbiSlTY HOMES
YOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR E.NDED 30 JUNE 2024
RECONCILI.4TION4 OF NET IN'COMLfl£XPEIDITLREI TO YI ET CASH FLOW FROM OPERATINC
ACTIVITIES
2024
2023
et incomellexpenditurel for the reporttng ptriod la5 per the Ststtmettt of
Financial ActlVLties}
Adjustments for:
Intertst received
Inttrtst paid
Decrease in debio
(Decre￿tIl1nCre8St ¢reditors
108,047
1294.0081
141
76.202
122,938
1184,028
27.181
162.952
32.532
Net c*sh provided byllu5ed inl operation5
123.155
171.3431
ANALYSIS OF CHANGES IN NET DEBT
At 1.7.23
C￿h flow
At 30.6.24
et C25h
Cash at bank
1.895
14,580
16,475
1.895
14,580
16,475
Debt
Debts falling du¢ wiihin l l.tar
Debts falling due after l year
1123.294
123J251
22,367
io,oio
1100,9271
113JlSI
1146,6191
32 J77
1114242)
Tot21
1144,7241
46,957
197.767)
Th¢ notes form part of tbese financial ststem¢nts
Page 12

CL.MBRIA COMMUNITY HOMES
Tr*OTES TO THE FITr4ANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JDNE 2024
AcCOu￿TING POLICIES
B8515 01 preparing the financbal stktements
Th¢ financial ￿￿teMentS of the chariiabSe company, which is a public benefit entity under FRS 10? have beeD prepared in
accordance with the Charit1¢5 SORP IFRS 1021 'Accouniing and Reporting by Charities.. Sta*ment of Recommended
Practice applicable to charities preparing their accounts in a¢¢ordan¢e w'ith th¢ FIn￿CIal Reportin8 Standard applicable in
th¢ UK and Rcpublic of Ireland IFRS 1021 leffeciive l January 20191,, Financial Reponing Siandard 102 'The Financial
Reporting Stand&rd applicable in the UK 4Dd Rtpubli¢ of Ireland. and the Companies Act 2006. The financi81 staiemen
have been prepared under ihe historical ¢osi Convention.
Jneome
All income is Trctsgni5ed in the Stht¢m¢nt of Fin2nctal Activities on¢¢ th¢ Charity has entitlement to the fund& it is probable
Ihat the income will be Teceived and the amount can be measured Teliably.
ExPendit￿re
Liabiliiies are recognised as expenditur a5 soon ￿ there is 2 legal or ¢on$tructive obligation committing the ch2rity io that
expenditure. it is probabl¢ that a ifdnsfer of econotnic benefits will be required in settl¢rnent and the amount of the obligation
can bt measured reliably. Expenditure 15 accounied for ott an accruals basis and h8s been ¢I￿sir1e11 under he&dings thai
aggregaie all cost relai¢d io the C￿e80Th. WheT¢ COSIS cannoi be directly attributed to particular headings they have been
allocated to activitie5 on a basis ¢onsiMeni with the use of resources.
Taxation
The charity is ex¢TllPi from c4)ryorntion t&x on its ¢hariiable a￿tY11]eS.
Fund xccounting
Unrestricied funds cen be used in accordtn¢e wilh the charitable objtrtives ar the di5LYfflion of the trU￿ees.
Restricted funds can only bc used for particular restri￿ed purp05e5 l*lthin the obje¢ts of the ¢harity. Restrictions arlse whert
specified by the donor or when fund5 are raised for particular rtStrict¢d purpose5.
Further explanation of the natUTe and pury05¢ of ea¢h fund &$ includcd in the noies to the fjnoncial st￿ments.
Hire pur¢hase gnd leisang tommitments
Rentals paid under operaiing le&%¢s are charged to the Staiemtnt of Financi￿ A¢tivities on t styghE line b&8is over the
p¢riod ol-Ih¢ lease.
Pension e05ts and other post_retirement benefits
The charitable companj operates 2 defined contribution p¢n5ion scheme. Contribuiions payable to the charitable ¢ompatty's
pension scheme are ch￿8¢d to the St8remeni of Fin&ncid Activities in th¢ period to %vhich they r¢lat¢.
Goirjg contern
The Charii>' has reported a surplus for the year of £124,037 compared to a deficit of £294,008 in the previous ye￿.
In spite of ihe SUTpIus Tn the yettr th¢ accounts show a deficit of assets in The accounts & 21 30 June 2024.
As reported in the previous yearfs accoun[& the deficii ar05¢ due to charitable expenditure being committed without the
nece55ary funding and made in excess ofthe funds available to suppon su¢h charitable expenditure during that year. This is
more fully set out in the TntSl¢¢s Repon.
As a result of the i5sue5 2risin& th¢ CEO r¢5igned from the Charity in December 2023 and the Tmstees are urgently looking
for rep12cetnents at management level to ensure Ihat the Charity h&$ proper Bovemance and control over it5 finance5.
In the tneantirne ihe Trusiees have been ovtrseeing the operation5 of the Charity and hav¢ ensured that fund5 have b¢en only
spcnt in excess of expenditure incurred and this has lead 10 the reported surplus in this yearfs a¢eount&
Under new rDanaEement the Trusrees h2v¢ also ¢nsured that PToper fin3Dcial controls have be¢n put in place and that rhe
orwisaiion h& Oper￿¢￿ ensuring that a surplus of funding h&$ been generaied. They art confident thai such me&sure5 will
allow Ihe organisaiion io continue to njn its operations at a sury)lus.
The atcounts have therefore b¢¢n pr¢pared on a going concern b&sis.
Page 13
continued...

CLMBRIA COMML>41TY HOMES
NOTES TO THE FINANCIAL STATEMENTS- c(*￿tInUed
FOR THE YEAR EN'DED30 JLfv4E 2024
DONATIONS AND LEGACIES
2024
2023
Donaiions
Granis
4.999
10.500
15.499
Grans rectiv￿. includcd in the abov& are ￿ follow5..
2024
2023
Oth¢r grants
10.500
INVESTMENT INCOME
2024
2023
De￿511 accouni interest
INICOME FROM CHARITABLE ACTIVITIES
2024
2023
Rent contribution
Support charges
Housing
Housing
4,212,566
54,502
4.051.103
60.201
4,267,068
4.111.304
CHARITABLE ACTIVITIES COSTS
Support
osts (see
note 61
DiTe¢t
Costs
Totals
Housing
3,569.733
412.356
3,982,089
SbPPORT COSTS
Cjovernance
cost5
Man2gem¢ni
Finance
Tots15
Housing
324,075
76,281
12,000
412.356
ET IYCOMEIIEXPEYDITURE)
Net incomellexpenditurel is st*d efter chargingjlcreditingl..
2024
2023
Other operating le8ses
13,197
13.124
Page 14
continued...

CUMBRIA COMMUNITY HOMES
NOTES TO THE FINANCIAL STA TEMENTS- ¢oDtinued
FOR THE YEAR E2YDED30JUNE 2024
AUDITORS, REMUNERATION
2024
2023
Fees payable lo IhL tharity's auditor5 and their a550ciates for the audit of the charity's
fintn¢ial sialemenis
12,000
12.000
TRLSTEES, REMUNEIL4T[O￿ AND BENEFITS
There were no trustees. ￿￿uneratIon or other benefjis for the year ended 30 June 2024 nor forth¢ vear ended 30 June 2023.
However, I.ru￿te$ were p4id fees for working or the Charity as follows..
2024
2023
Emma Stones
Amanda Stevens
14.iOO
33.000
32,51>0
29.960
Further daails of payments io related parties of the Tru91xs is shown in note 19 to the a¢￿UnIs.
Tru5tees' expenses
Thtre were no Irust¢es' expenses paid for the year ended 30 June 2024 nor for the yw ended 30 June 2023.
STAFF COSTS
io.
2024
2023
Wages and salarie5
Social securiik costs
Other p¢nsion ¢051S
894,746
72,853
16,696
631.808
49,251
10,015
984,295
691.074
The average monthly number of eTnploy¢ts during Ehe ye8r w&$ a5 follows..
Employees
2024
2023
31
No emploi'ees received emoluThents in excess of £60.000.
EXCEPTIONAL ITEMS
During the yedr the Charity h&s recognised exception items of £176,936 {2023.. £550.1261. This rclates to the following
it¢ms'.
£nil 120?3 £331,781) Funding provided to Cumbria Cornmunity Person Centred Approach Limited re¢ognised as
irr¢cow¢rable
£176.93612023 - £62.8521 fiJnd5 attributsble 10 the forner CEO reco￿lsed &s irrecoverable.
Pege 15
continued...

CLMBRIA COM.ML'NITY HOMES
NOTES TO THE FINAICIAL STA TEMENTS- continued
FOR THE YEAR ENDED30JUNE 2024
12.
COMPAR4TIVES FOR THE STATEMEN'T OF FINAThCIAL ACTIVITIES
Unr5tricted
fund
I￿comE AliD EliDOWME.NTS FROM
Don21ions athd le82cies
15.41)9
Charit#ble activities
Housing
4.111.304
Totsl
4,126.803
EXPE￿DIT￿RE ON
Ch2ritsble activities
Housin8
3.417.748
Ihher
1.003.063
Total
4.4?0.81
NET INCOMEIIEXPENDITURE)
1294.0081
RECO.Tr*CILIATIOTh OF FLNDS
Total fund5 brought fon4.ard
{90,4641
TOTAL FLNDS CARRtED FORWARD
1384.47?)
13.
DEBTORS: A.MOLNTS FALLING DUE WITH1Tr4 ONE YEAR
2024
2023
Trade debtors
Other debiors
245,056
11,975
351.993
257,031
379.969
14.
CREDITORS: Am0￿.￿T$ FALL1Tr4G DL,E wrrHIN ONE YEAR
2024
2023
Bank loans and overdrefts Isee no* 161
Trade creditors
Social 5ecurip' and other t&Xe5
Other creditors
Accrued expenses
100.927
112.167
185,431
52,050
86,041
123.294
344.854
142.801
52.761
79.301
536.616
743.011
Page 16
coniirtued...

CUMBRIA cOMMU￿.[Ty HOMES
NOTES TO THE FINANCIAL STATEMENTS. continued
FOR THE YEAR ENDED 30 JUNE 2024
15.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAP4 ONE YEAR
3024
2023
Bank loan5 Is¢¢ note 161
13JlS
16.
An analysis of the maiuriry of loans is given below..
2024
2023
Atnounis fallillg Jue ￿'1th71) one year on de[t￿nd..
Bank losns
100.927
1?3.294
Amounis felling between one and No years..
Bank loans- 1-2 years
13,315
10.010
Amounts falling due betweell Iwo and fJv¢ yegrs..
Bank loans- 2-) year5
13.315
LEASING AGREEMENTS
Minimum l¢ase pa>ThenE5 under non•cancellable operaiin8 leases fall due ￿ follow5:
2024
2023
Wiihin one year
Beiw¢¢n one and five years
In m¢re than five years
1,906,509
2,033,284
515,325
2.225.710
3,082,891
4.455.118
5.308.601
18.
MOVEMENT IN FLbNDS
Net
movement
in funds
At
30.6.24
At 1.7.23
Unrestricted funds
General fvnd
1384,4721
10&047
{276,425}
TOTAL FUNDS
{384,4721
108,047
127(425)
Net movement in fund& included in the above 8re as follows:
Incoming
resources
Resourtts
expended
Mowern¢nt
in fvnds
Unreslrieted fullds
Generdl fijnd
4267,072
14,159,025}
108,047
TOTAL FUNDS
4.267,072
14,159,025
108.047
Page 17
coniinued...

CU.NIBRIA COMMLNITY HOMES
NOTES TO THE FII%.4YCIAL STATEMENTS_ contirtued
FOR THE YEAR ENDED 30 JLNE2024
i&
MOVEMENT 11>4 FL.NDS- tODtinued
Compar#tives for movtment in firnds
N'et
moi'emenr
in fuftds
At
30.6.23
At 1.7.22
Unrestricted lund5
GeTreral fund
190.4641
1294.0081
1384,4721
TOTAL FL.YDS
190.4641
1294.0081
1384.4721
COmp￿aliVe net movement in fvnds, included in the above are as follo￿"5-.
lrtcoming
resources
Resources
exp¢ndtd
mO￿¢m¢￿t
in funds
Lnrestricted funds
General fund
4.126.803
14.420.8111
1294.0081
TOTAL FUNDS
4.126.803
14.420.811)
1294.0081
A current vtar 12 month5 2nd prior Vear 12 months cotnbined posiiion 15 &s follows..
movement
in fu￿d5
At
30.6.24
Al 1.7.22
Unrestricted fvnd$
Gen¢ral fund
I90.4￿)
1276.4251
TOTAL FUNDS
190.4641
1185.9611
1276.4251
A current vear 12 rnonths and prior vear 12 monrhs ¢ornbined net rnovement in fund* includcd in the above are as follows..
IncoTning
resources
Resources
expended
Movemeni
Tn ￿ndS
restrtcttd funds
General fund
8.393.87i
18.579.836)
TOTAL FL.NDS
8.393.875
18.579.836)
1185.9611
Page 18
eontinued...

CUMBRIA COMMiiNITY HOMES
NOTES TO THE FIliANCIAL STATEMENTS- continued
FOR THE YEAR EiYDED30JUNE 2024
19.
RELATED PARTY DISCLOSURES
During the period. the cheritable company cntered into th¢ followin8 relat¢d pw traftsactions. S¢¢ separat¢ly note 9 in
relation 10 payments mad¢ 10 Trustees.
As at ihe balance sheei date the ch2riiable cornpany owed nil 12023.. £16,000) lo Emtna Stone& a Trustee in respect of fees
owed. The comparaiive amount was included in th¢ Trade Creditors of the cornpzny.
Stones has a debit balan¢¢ on her loan a¢¢ount to the company of £1 1,975 That loan is ill￿reSt frce and all due within
one vear.
During the year the Charity received servi￿5 in the amoullt of £21.250 12023.. £35,825) foT rent for properties owyjed by
Stone5 ISH Holdings Limtted. 2 Cotnpany owmed by M￿. Stones. This ended in January 2024.
During the year. a debt owed by Mrs Christine Bee, an employ¢¢ of Ihe Charity. totalling £176,93612023 - £62,852) w&$
written Off as irrecoverable. ￿ a result of hcr dtpzrture from the Charity.
During lh¢ vear (he Charirv had tranEaciions ￿ith Cumbriz CosDmuniri Person Centred Approach Litnited.
The ¢ornpanv funded ¥4'aoes. lax¢s and oth¢r costs of CCPCA iotalling £47,264 12023.. £411.2661 and ￿CeIVed £33,245
12023 £145.3711 from CCPCA.
Included in maintenance costs are pa)'ments made ro a relative of Amanda Stevens totailing £19.864. These fees were for
maintenance servic￿5 provided to th¢ ChariEV'S renied properti£￿ during th¢ >'ear and are thertfore intluded in the eharitable
expenses of ihe company.The Indi￿ld￿al became an emploJe¢ of Ihe Charirj in June 7024.
Page 19

CbMBRIA COMMUNITY HOMES
DETAILED STATEMEN4T OF FI￿ANCIAL ACTIVITIES
FOR THE YEAR E￿￿ED 30 JL,NE 2024
2024
2023
INCOME AND EN47)OWMÈNTS
Dongtlolls athd leg#cie$
Donations
Grant5
4.999
10.500
15.499
Investment rntome
Deposit account interesE
Ch*ritAble atttvsties
R¢ni coniribution
Support charge5
4.212,566
54,502
4.0<1.103
60.?01
4.267,068
4.111.304
Totsl incomÈng resource5
4267,072
4.126.803
EXPENDrrDRE
Charitsble activitie5
Wages
Social securirv
P¢n5ions
Rcnt
Maintenance
Rates
894,746
72,853
16,696
2.277.845
297.031
10.562
6i1.808
49.2il
10,015
1151.034
542.703
3J69.733
3.)84.811
Other
E¥ceptional items
176,936
550.126
Support eosts
Management
Other optraiiD.8 Itases
In5uran¢e
Lighi and h¢at
Tel¢phone
Postage and stationerv
Ad￿ertISIng
Sundries
(hher staff ¢05ts
Cleaning
Office rent
Traiel and subsistence
Motor ¢xptns¢s
Stor8ge
CoTnpul¢r ¢xpEn5e5
Accountancy
Professional fees
COnsult￿cl. f¢e5
Ernploy¢¢ ¢xp¢ns¢s
13,197
4.530
3,012
26.242
1,578
346
2,192
4,009
4,095
19.504
7.496
70 J76
3.674
19814
6392
25,636
76,654
34￿28
13.124
5.826
6.276
27.779
3.993
5.196
20.012
5.405
21.236
24.720
100.731
4.477
21.682
13.098
70.303
98.172
324,075
442.030
This page doe5 not fonn part of ihe statutory finan¢ial statcrnent5
Page 20

CUMBRIA COMMUNITY HOMES
DETAILED STA TEMETr4T OF FINANCIAL ACTIVITIES
FOR THE YEAR EP4DED 30 JUNE 2024
2024
2023
Management
Finknc¢
Bank charges
StstutoTh interest
Bank iniertsi
Bank loan interest
1,674
2,989
5,925
21,256
75,491
70,281
31,844
Governsnce costs
Audiior5' r¢mun¢ration
12,0(10
12.1>00
Toial resources expended
4.159,025
4.420.811
Net intomtllexpenditurel
108,047
1294,0081
This pag¢ does noi fonn part of th¢ statutory fjnancial sraiements
Page ?1