2025-06-30-accounts

REGISTERED CONIP.4N%' NLJIBER= 12068336 IEth%lnd fftd Il'ales) REGISTERED CH.IRITTr' NUMIIER= 1184¢191 STRAT&GIC RLPORT,REPORTOTr TH￿TRUsT￿Ls AND IIANCIAL SI-AI EI%IENTS THL YEAR LNDLD 311Juf4￿ 2025 FOR CIIMBRIA COMMUNITY HOMES Colldrds ALLvunlanL Ststurory Audilor 4_9 Eden Sireer King-%ton-upon-Thdm Sllrrey KTI IBQ

CUMBRIA COMMLryITI' HOTrqES FOR THE I'E.IR E%DED JO JLINE 20?5 Page Stntegic Report Report of tkne Trnslees Report of the ludcpendeTrt Auditor5 Balance Stheet Cash Flow Ststfm¢Jrt 10 L¥otes ro the Cash Flfrw Statement Nolts io the Fltsan¢S•l Si¥iemtthi$ l2 10 17

CUMBRIA COMMLryITI' HOTrqES STR..ITTr"GIC. RF.PORT FOR THF I'F..4R F.NDED 311 JUNW. 2025 Thc truslccs pr￿Qnt thcir stratC8ic r¢port for ik ycar cn¢kd 30 Jun¢ 2025. RF.Tr'IF.W' OF BUSINF.SS 0￿EcTI￿.ES AND AcfivITIES The ehariiy's objecliies coniained within the memorandurn arml anicles ofassociaiioJL is 10 carrv oui for Ihe benefjt of Ihe conununily, Ihe business of providing and managing houiing. Including SIK"ial Housino. aThl proi'iding absistsnce 10 help house people and assLKiaied facililies, arnenities 2nd serviLes fotpeFsons iR need becwse olyts￿th, age. ill-heald4 dtsabililj.. r]naneJal hardship or other disadiantsge. We provide s￿d qualiry accotnnmthiion io vulnerable adulis in (he commLllUty meeiiDg their individual ne&ls. Wc proi'idc Icnartcy rclatrd care. support and SU￿￿.￿10n in a ￿￿-tenI￿d way cnabling thc ctJhanccJncni attd dtvtlopmcrti of litc skills, pcrsonal grthith, Indyndtntt, thoict. and Cthirol. Wc hclp IlM)sc who arc hwclcss or Ai risk of homel￿ne$s. individuals who srnjgglc with mcnral or physical htralih or with a Icarning difficulry, IhosL who arc in rccoiLry from sub#anc¢ MIS￿ and pcople who ari flccing doniestie ￿l07￿Ce. Wc offcr Oni lo onc finatbcial 5UPPDrl wilh pcr50nal bud8Cts and providc a ￿c￿10T for hclping plan dail). aclikilic5 surrounding thcii Icnancics such a5 ni¢al planning. (kkTnC5tic dutlij and ￿.¢ 51gnp)si pnd 5UPPOrt Individua15 Wlth op￿rnIn111(5 10 50cialisC ￿1th]n thc local cornniuniry. Oiir und¢rpinnin¥ crhos is to d¢vclqTr an indlvidual's eapacity io livc indcpcndcnily in Thc community and to dcvclop OT susiain basic lifc skills ncc(kd to hold dowtb a Itmancy or maintain a knmc. Valu¢s TNst Wc bllild rclaiionships on trnsr aNI kccp our pvomiscs. 10 mcd Ihc ¢x￿CIall0tsS of rcnaffls hon¢st if wc can't. Inlc¥rity W¢ practlfc PTovidin¥i ll quality 5cri.icc with intc¥?rity ar￿ sCll%Iti￿lty- Non-iudLrcmLnul Wc Ii%lcn Io dnd tncLI thL of t%'¢ryUlJ¢ Ill d non-judLrcmcntsl Y&ay. "I￿￿[￿wark W¢ Lonsranily ILx>k ai way4 io improve and d¢li¥'u OUT YrviLe. Etnpaihy Wv put UUT4elve¥ in utheipeople's shue%. Po%itive auitULle We practlLe with a problcm-wlvLng approach. History The bu%iness was illCOTW)rnied On 25th June 2019. atsd became regtsier￿l as 3 chatily ort 21$1 Augiusi 2019_ CCH has since O%¥rt itsto one olih¢ leading Housing Suppon proi'idtrs ￿robs Cumbria. pans ol"Lancashl￿, LiJiLolnshire and Wesl Yorkshire. Page I

CUMBRIA COMMLryITI' HOTrqES STR..ITTr"GIC. RF.PORT FOR THE I'F..4R ENDED31IJUNW. 2025 ACIIIF.VF.MW.NT AND PF.RFORh14NCF. StYat£gic tirowih Currcnily CCI I havc OVLY 150 icnantsllM)mcs in managcmcnt. Thc ￿raTc￿l¢ plan for ihc ncxi 12 monihs is 10 w'ork with cxisting and ncw landlords ro incriak ihai numbcr ai a raic of a￿)ul 5 a nonih. whilsi CliiuriMg Ihc currini sm'icc bcing providtd and ihc day ro day opcraiions run smooihly. W'L Cotilinui 10 fcviili Ihe siyucmrcs and conrTols acioss IhL b￿lless. CCI I currcntly cmploy 38 pcoplc ￿rosS thc busincs5 including ￿￿￿51￿8 m?nagcmcnL tcnancy officcrs. nuinrcnance. adinin. coinpliancc and financc and w,h¢r¢ ncccsiary r¢ly on a nctsvork of supplicrs for ad-hoc ScrvicL￿. Public 13cncfii Thc TnJsiCCS aJc awarc of Charirv CoJntnJ%sJon ¥uidatK¢ On public b¢n¢fii r¢wTiinb as Sci out In Scciion 17 of Iht Ch&rili¢s Aci 2011. Thcy bkliryk Cuiiibiia Coiiimuiiity Honiis fulfi15 a fwidamrntsl public iKncfit by prf)yi[tin￿ and Jnanagiii8 hou51nb to¥rtli¥T willi i?ioNidiiig asb151aii( pcoplc in llCL)J. Rcvicw of aciivitiCS Thc icrvicc prui"Idcd by Ihc COlnPiiny to its was vcry Tnuch u%ual. Tcnanc)" officcrs %pcnd rcbiiildr Iitnc wilh Cdch of thciT tcnant¥ tu hclp thctn wotk" thTQU6h thcir supwrt nccd_s agrccd Pl4￿ iN"hich idcntitic.¥ %￿cIfiC ncd% that thc tcnant rcquircx hclp with. In gddiiion onin¢ vvrr ¢xprndilUl¢ In thr yearuf £?1m.5-￿ cumpuicd 10 Ih¢ pr¢i'iuth% yrur of 4 105,047. a Idpie pr(Ipurtiun of lh¢ legydLV debt lu ihc Iikrs uf HMRC, IdtKIIuTdN. C￿nLi14 fur L)v¢fp4tJinrnI.vfHo￿IIll￿ Brnefil clc. been addTC%%¢d. Tlie aLLuunting PeTiud endin¥ June 1026 will dgiain shoM' that ihe Chdtity ts ￿t￿in￿r ￿lIhi￿ iL4 I￿￿￿)s_ We workinn with oui 8LLounlants atid a￿lI￿r5 10 review CUJTeni fLnan¢ial sy%ienL% and inirrnal contwl% and will Loniinue to impl¢inent changpes tv help the smvoth running of the buSthe￿￿. Resetveg wlicy Tht chariiy's wliLy 1% 10 build up Its restr¥¢s lor th¢ pu￿5¢5 of the developmeni and iuslainabilily olthe knhariiy. Bv the end iilJune 20?5 the Charily sliowed a delicil ofiund5 01"£71.877 compared 10 a defjcii 01"£276,4?5 ai ihe 30ih June ?(124. Tlie trusiee, alonoside the managemeni ieam. has pul iA place pTh*dures for the defiLii io be rei'eTsed. .4s ai Ihe dale of the signing of Ihe attounts, the defiLiI has been subsianlially T¢dueed. As" a resuli olihe abts￿e. the atiounts hawe prepared on toncern basis artd Ihe Iruslees are conljdeni ihaimeasures iaktn will ensure finaThcial sthbJ"lily in r￿Ure years. Financial and tisk managemeni objeilises atMI rrt)lJeies The Irusiees hawe assessed the major risks 10 which Ihe chariiy is ex￿ Ln partieulat Ihose relaied io the o￿aLl￿n$ and finance of Ihe charity and are saiisfied that g)'siems are in plaLe 10 mikngaie lis exp)slltts 10 th4¥e risks. The Board ot. Trustees revie￿. Ihe anoual budgei payin& particul￿ alleoiion to Ihe balance benvten income and expendimre and the amount needed ro be rethined in resetves. Page 2

CUMBRIA COMMLryITI' HOTrqES STR..ITTr"GIC. RF.PORT FOR THE I'F..4R ENDED31IJUNW. 2025 STRLICTLRF.. GOVW.RNANCF. AND MA￿AGF.￿1F.1T Covtrning documtTht Th¢ charily Is eonlroll¢d by ils governin(P LKum¢nL Arlicl&% 0[A￿￿la11￿. and ￿￿Slitu[¢s a linuled Company. luniied by BLwranlee. as defiiied by Ihe Conjpanies ALt 2006. Recruitment and appointTheni of rte￿, M2siees The LUtFeni Iniiiee is aWkTe thai ai piesenl IbeTe Is onty. orte irllstee which is rtol in attoidtsnte with Ihe EOI'erning d(Ume￿i. She is irt the proc&85 of looking io appoini new misiees Ihai w'ill help dri1"¢ the (Tharity forward and ensure Ihai those are appointed d•nonstraie Televani experience from w'iihin Ihe sector. for example land]ords. ex-council members a￿1 indiiiduals wilh finance and properTy development cxpcricncc. Ncw. ttwsiecs will bc app)inicd undir Ihc 1cm￿ of thc Articlcs of Associaiion by a rcsoluiion of rhc cxisiing Irusicc. who is al￿ IhL Dirccior of Ihc C ompany. alongsidi rhc manaELmient Icam. All ntiv th]siccs arc alld Ns'ill be madc a￿arL of their rcswnsibilirics bcforL appointmcni. Organisaiional srNcture Amanda Sicvcns, who was pan tsf thc manaE¢rncnr icam and ihc day ro day owaiioths ofihc busincss. siood down a5 Trustcc and Dircfflor in Ociobcr 2025. Roth Jamcs and t)ominit Ilaiis. Ms. Siu'ths, sons wcrc both subsc4ucfflly appoinicd as Trusiccs bui rtsigntd on 17ih Dcccmber 2025 and 2151 January 20?0 TC5tKclivtly_ Risk mana¥emjnt The Truqiccs coniinuc io a55CSS thc risk and unccrtaini*s facithg Ihc Charity and how ihcsc may impaa Ihc financial posiiion of thc Charity. Risks arc id¢niificd In ihc Trusi¢¢s mctlin¥s and any risks thai arc fcli 10 prth'¢ni iht Chanly achievirtg Lis objtclivcs aTt rclicwcd wilh rhc %cnior inana¥ctn£nl IcaJn. Approi'¢d by ordcr of thc ￿￿?rd of iNsiccs on 7 July 2026 and sIgnL￿ on irs ￿lialf by.. Mb k J Sts)nc4 --fru4rcc Page 3

CUMBRIA COMMUNITY HOhlLS {REGISTERED NLMBER: 12068336 Rb.PORT OF T14fr. TJiLSTTr-frS FOR THE I'F..4R ENDED31IJUNW 2025 Thc trustccs wkn arc also dircctOTS of thc chariry for thc purp)5cs of thc Compaiiics Ari 2006. prcscnt thcir rcport wiih thc f1nancial 51at¢incnts of thc chariiy for rhc yC42r cnd¢d.=O Junc 2025. Thc inisiccs ha￿¢ adopTed Ihcpro¥'isionÉ of Accounting and Rcponing bj ChaTitj¥5'. sla1cm￿nI of Rccthmmcndcd Prnclicc applicdblc 10 ¢hariiiKts prq)aTing Ihcir accounis in a¢cordancc ￿'11h th¢ Financial Rcporting Siandard applicablc 11) rhc UK and Rcpublic of Ircland ItrRS 102) Icffmiv¢ l J3wary 2n191. STRLICTiIRF_ GOVFRNANCF. AND MAJAGF.MF.%T documi'tht I h¢ Lhariry is controlled by its govtrning ¢knDxnE a ¢knl of Trusi. and cortsiiDJie5 a limiied company. limiied by guaranree. as defined by the Companie5 Aci 2006. REFERENCE AND.4DNIINISTK4TIVE DETAIiS ReRi5tered CO￿pan} nufflber 1 ?06S336 (Eiiblaiid aiid Walis) Re%i$tered Charity rtumbtr 1184991 R¢gi$t¢r¢d offLC¢ 37 Rivcrsidc Gatdcn% Ilarrnw in Furn¢%s Cumhria LAI! ODD Tru$tCf5 P Shcldoll Propwty Dcvclop¢r Ircsigncd 30.10.24} Ms A Stcvcns Consulrant (r￿igN¢d 9.10.25) MN ￿ J St(kncs Dirc£ior J Watts lappointcd 9.10.?51 D W8tts' laptK>int¢d 17.12 251 Jaine4 WJii4 %uhscqiiently resigncd 17Th tkcemhcT D<iminiL W4iL%.%uh.%cqu¢nilJ r¥4igyncd on 21 %1 Jan￿1r￿ 2fl26. Auditor5 Collards Ch.?rt¢rcd Accwoianrs Siatuiory .4udiior Ki1i8)ton-up)n-Thamc5 Surrcy KTI IBQ STATF.MFNTOFTRUSTEES' RESPONSIBII.ITIES Thc tru5tccs (who arc .Ilw thc diTC¥iof5 of (Jnibria Cornmuniry I lotncs for thc purp-)qkS of ¢(￿panI, la￿.) arc rcspoii8ibl¢ for prcpariiig thc R¢port of thc Trusifvs and rhc financial statcmcnts LJJ accordancc with applicablc la￿, and Uniicd Kijigdoin Accounting St311dards Iunitcd Kinxdom Gcncrdlly Acccptcd Accounting Prncticcl. CotllPÉiny law rcquiTCS Ihc tnjstccs lo prcparc financjal slatctllCll15 foT cach financial ycar. Undcr that law. Ihc In15tccs havc clcctcd to PTcparc thc financial %tatcmcnts in word8ticc I￿1th Unit¢d King(k)m Gcn¢rallv Acceptcd Account￿¥ PTauicc Iunited Kin8dorn Accountin¥ Stsndllrds and applicublc I,qwl. Und¢r ci)mpans th¢ Jntsst noi dp]Hvi"c lh¢ finan¢idl %thi¢mcnts Ih¢y art salisfied ihai thcy ¥iv¢ d tru¢ and fair vicw of Ihc %ldtc ()f dfFdir% uf thc LhaTilablc L()tnpanJ (?f thc illCOTninsi TC%oufco% and dppliLalion of rrSDur£c%, Inrludinb thc incumc dnd cxpcnditurc, i)f thc charitsble Lllmpally fnr ihllt pcriad. It) preparin¥ those fiwdncjal %iaiL-millL& th= are requinul to el¢LI %uitable aLLI)uniing wliLie% dnd then apply ¢hein ¢onsisienily.' É?b%rrs'c th¢ Incihvd% dnd piinLipl¢% in Ihc ChuntifTr SORP.. Tlldk¥ judLJetn¥nts and E%titllittv% IK'It ￿ rvLISOlldble prlldcnt," 4tdte ￿'hether appliLable &iauiiiinby Ntanddril% have ￿en fulloweJ. NubJeLt to dlly llldteridl departu￿ dnd explained in the finaiicial 41dtemenl%- prei)are die fin￿lia] statements vn Ihe L4)N¢m b4L%I% IMI￿5 li is in4)prOpri￿¢ lu pthume thul tht ¥haritsble uvmpuny will LontiThue in bu%ints¥. Page 4

CUMBRIA COMMUNITY HOhlLS {REGISTERED NLMBER: 12068336 Rb.PORT OF T14fr. TJiLSTTr-frS FOR THE I'F..4R ENDED31IJUNW 2025 STATEMENT OF TRUSTEES. RESPONSIBILITIES- CODtinllod Thc Irusilcs are rcsponsiblc for kccpirg propcr accouniing records which disilosc wiih rLYsonable accurncN' ai any iimc Ihc financial Position ol Ihc chariiable eompany and 10 cntblc ihLm to Lmsure Ihar Ib¢ financial staicmcnis comply with Ihc C'Dmpanics Aci 2006 Thcy 1L r¢ also I¢5[￿SIble for >afcguarding ihc 8sscts of thc charitablc wmpany h¢Tr￿ fortsking Tcasonablc stCP5 for thc prci'cnlion and d¢t¥ctson of fraud and (*hcr irrcBulariiic5. In so far as thc Irllsrccs are aware.. Ih¢rc 15 no rclcvani audir inforniaiion of which th¢ ch8ritablc coniFwnYs a￿li10r5 arc una￿7Tc'. and lh¢ irusrccs havc takcn 911 srcps thai ihey ou¥hi 10 hav￿ rakcn io mak"c ihcinKlvcs aware of any Tclci'ant gudit informaiion and to cstabli5h that lh¢ audiiors arc awarc of ihat informaiion. AUDITORS Tlii audilvi5. Colluid& will ￿- propo5cd rc-appolnt￿￿nI ai 111¢ torthcoinin8 Aiinual (irnrral Mcclin8. Approvcd by onler of rhc tx)aTd of InLSiCCS on 7 July 2026 and SIgnL￿ on ILS ￿half by-. Ms F. J Sioncs-Trusicc Page 5

REPORT OFTHE IPDEPENDENY.4LDITORS TO THE MEMBERS OF CL.%IBRI.I COIINILINITI" HO)IES Opinion Wc havc audit¢d thi financi31 ststCTncnt8 ot" Cumbna CoTnrnunitY Ilomcs Ithc 'chantablc cotnpany'l tor thc ycar cndcd 30 Jui)c 2025 which coinprii¢ thi Statcrncnt of Financial Activitics. thc Balanc¢ Shcct. thc Cash Flou. StBtcmcnr and notcs io thc financial 5l8tcnicnt5. in¢ludin¥ 8 summgry of iignific4lnt accountin8 policics. Thc finaniial rcp0rtil￿ framcw(ITk" that li￿ bccn applikd in thcir prkl)aration is applicabli law and UniiLIJ Klngdom Accountingt Siandanjs (United Kingdom Gcncrally Acccptrd Accouniing Practicel. In our opinion th¢ flI￿n¢1a1 slat¢rnc￿ts- iY¢ J ta)c and fair vicw of thc st3t¢ of th¢ charitsblc co]npan￿S aifairs 30 Juiiw 2Q•5 of its incoJnin¥ rc50urcLs Bnd applic&lion of rc50urcc%. Inilu(linB Its inconK and ￿XpCnditure. for ihe yiar thci ciidcLI.. huvc propcrly prcparcd iii d¢cor(Iwicc wilh Unit￿1 Kingdoin Gciicrnlly Acecpied AccounbnLY PractJLf: a￿j hdvc bccn P￿PArcd in aeLordan¢¢ %¥iih ihc t¢quircm¢nt4 {)f I￿ COM￿1￿1¢￿ Ail ?(Xkn. Basis for opiniDn Wc conducrcd our 8udit In accordancc wilh Inicmatiollal stal￿aid$ on Audiiin8 (LIKI IlSAs (UKII and applicablc Igw. Our rcsponsibiliiics undcr ihost siandards arc furthcr dcscribcd in Ihc Auditors, rcs￿h51b1IIllcs rhc audii of Ihc financ1315rai¥menis scciion of our report. Wc arc IndcFndcnl of Ihc chaTilablc compan) In a£tordanc¢ wilh Ihc cihi¢al T4iiirctncn15 thai art rtlcvanl 10 OUT alldil of ihc fin21Kial 4alctncnlS in Ihc UK. Iiirludiiis tlic P-RC'5 Lthi(al Standard. a[￿ liai-i fulfillcd OUT Qthcr rtliiral I¢5￿175]171]ItJr5 111 arroidani¥ I￿1th th￿5￿ Irquiiriiioiitb. W bclicvc ihgl thc audit yyidcncc wc havc obtsit)ed Is suffiocni and 4)propnai¢ to pro&'idca basJ5 for our opjnion. Contluslon5 r£4atlng to going conct In auditin¥ th- financial &aicrncnts. wc havc concludcd Ihat Ihc tru51ccs' USC of ihc goir)g COllCCTll ba51s of actounting in ihc PTcparation of tht financial slatCTncnls 15 appropnalc. Bascd on the work wc haie pcrformcd wc have not idcnlified any maicrial Ur￿¢￿81n1ICS relaiing io cvenis or condirions Ihai. individually or tollcttivcly, may ca51 Ni¥nifi¢&ni dthLbi Ihc ch3rJiablc companys abilily to COlllinll¢ as a going cot>ccm for a ￿[lod of ai Itasi twclvc Inonths frotn w'hcn Ihc financial 51alitncn15 aiiihoTJscd for 15511C. Oiir rcsponsibiliii¢5 and ihc TeS￿nsibilitieS of Ihc irnsitts with rc$￿Cl io going c￿￿¢M arc dcscrl￿d in The rclcvant scction5 of Ihis r¢￿rt. Othcr inforjnalio Thc In]slccs aTC rcsponsibl¢ foi Ihc oihcr infoTrnation. Thc othcr IDfottnal1￿ cornpTiS¥7 th¢ infoTmation Includcd Jn thc Annual RcFwrt, oihcT than Ihc financial statCTncnis and our Rcport of ihc Indcp-ndcnl AuditOTS thcrcon. Our opinion on Ihc financial sthicmijlls docs CO¥¢T Iht oibci infomiaiion and. exccpr io iht cxicnt orhcrwisc expliciily siaied In our report, wc do not cxprc55 any forrn of a5SUTancc CDncIu510ll thcrcon. In conncction ￿1th our audit of ihc finpncial shtonicnls. res￿nSIbIlity is io rc￿1 ihc othcr l￿fOr[natiOn and. in doing so, consmicr ￿rhcthQr thc oihcr inforrni4 lion is maicrially inconsisictii wilh Ihc financial s¢atcJncnis or our knowlcd¥c obiaincd in th¢ audii or oihcnyisc 41pp&ir% io bc miiicrially mi551atcd. Irwi Idcntify such mai¢nal IntOn5151¢ncits or appaTeni maienal mi%slal¢ll)cnis. wc aTk rcquircd io dcicmiint i%.hcih¢r (his iTrc% ri4c lo a tnatcnal tnissLitctncnl in ihc fit)3ncial 5tatcrncnts thc][￿l￿CS. If, Ihiscd OD thc work wc haN"c pcrforrncd. wc CQlKludc that Ihcrc Is a I￿￿te[1d] Jni551atcTncnt of th14 oihci infntrnation, w¢ arc rcquircd to [c￿rt that fact. Wc havc nothing to rctM)rt in thi￿ rcyTd. Opinions on other matters prL￿ribed by Iht CompniLS A¢t 21M16 In our opinion. ba5cd on thi WOTk uNdcrtakcn in Ihc COUT5C of thc audil". thc Inforrn3tion givcn in Ihc Stralr¥ic Rcport 3nd Rqxkrt of thc Twurtccs for thc fi[￿t￿la] y￿[ for whirh ih- fjnanrial sl&trtncnts ar preparcd is ron.sistcnt witrh thc financial statrrn¢nts." a] th¢ Sirntc¥ic Rcport and thc RiPQrt of Ihc TnLStccs hLg bccfi prcparcd in accordincc with appli17blc Icgal rcquircni¢ThLS. Matter5 )vhif h wc arc rcqvircd to report bi. exrcptioTr In thr light of thr kr)owlcdgc 3nd undirstanding of th¢ thanlabl¢ CQTnpanv and Jrs cnvironrncnt d)taincd ir) th¢ cour￿ of thc audit, w¢ havc not idcntificd illatCTig1 misstalcrnints in thc Stratcgi¢ Rcport and thc R¢￿￿ of thc TrUStc￿. Wt havc nothing io rcport In rcsp¥Ci of Iht folk>w'ing maticts M.htt¢ tht Companjcs Act rcquircs us 10 Tcptrrt 10 you if. in our opinion". adiqiialc aC￿U￿[l￿¥ rccords havc not bcin kcpl or rcttLm5 adcqualc forouT audjt havi not Tcccivcd frojn branchc& visilcd by us. or th¢ fiiianrial 5tatotrKnl$ arc not in 3grwtt)cN Th'iih th¢ arcounting rccord5 and Tctym5- c¢rt4in disclosurcs of tr115tWs' rcrnuncration St￿¢ifi¢d b). law arc rbot madc- or c hgvc not rcccivcd all thc information and CXplanat￿nS wc rcqyiTC for our audit. Page 6

REPORT OFTHE IPDEPENDENY.4LDITORS TO THE MEMBERS OF CL.%IBRI.I COIINILINITI" HO)IES Rcspon5ibiliti¢5 tru5ttt5 As cxplaincd morc fully in thc Smrcmcnt of Trusiecs. Rcsponsibiliric5. thc trnsie￿ IM,hD arc a150 thc dircctors of thc cl)?ritablc company for the purposcs of company lai¥l arc rcswnsiblc for thc prcp4qrarion of thc financ491 qtaicrnL￿1S and for tK"Ing saiisficd rligt Il)ci' giv¢ a tllji aThl fair 'INi'. 4 nd for %u£h inicrnal conirol as lh¢ Irusi¢cs dcicm?inc is )I￿¢S$ry ro enablc ihc prcparaiion of rjnancial siarcmcnrs ihai arc fTCC from miiicrial miss18icTncnr, u,hcihLr duc 10 frnud or crror. In prepllring th¢ financial staterncnts. thc ￿￿tC￿ Bfc T¢srrf)nsihlc for thc charitsblc compaiiy's ability io continuc gaii)g conc¢rn, di4clo%ingk. as applic3bl¢, m3ttcTS r￿lated io going conccrn and usjne ihk going cnjiccrn basis of accouniing unlcss the iTUStcc% cither ini¢nd to Iiqu1daic Ih¢ chariiabl¢ Lompdny or iu ccJsc 0￿411￿n%. or hav¥ 110 fcdlislil ali¥nuiiiJ¢ bui 10 do so. Our responslbllltlts for iht audlt of tht flnaThrlal $ii¢men15 Oiir objcctii'cs arc to obiain rca50nablc assurancc aih)Ul l%'hixhcr I1￿ financial smrcmcnts as a W,hO￿ arc frcc from matcrial mis8talcincnt. whcihcr duc io fraud or Crror, %ind to ISiUC a Rwrt tsf thc 1ndC￿ndent Aiidiiors thai Includl￿ our opinion. Rcawi)ablc as5LITancc is a hi¥li Iclcl of assurancc. bui is noi a ¥￿iran1cC ihai an audii cothductcd In accordaty¢c with ISAS ILIKI will alu'ays dcr¢ci a maicrial missthrcmcni when li ¢xis1s. Mi.8sLilcmcn15 ran aTlSC fToTn fraud DT ¢Tror and arr con51dcrtd tnaicnal if, Indii'iduallN' or In Ihc aggrega￿. Ihcy could reasonably b¢ cxpeticd to iiIIIUillr￿ tli¢ rwiioiiiii thri5ltJll5 of ￿￿[5 tak¢n (kil ih¢ bL515 of ih¢s¢ fil￿17(1a[ 5tar¢tncnts. Th¢ c%tcni io M,hich our proccdurcs arc capable of dcicciing irrcgulriiic% including fraud is derail.￿ ￿low.. Wc bTdincd UndcT%￿ndInb1 Df thc Icval and rcgulalory fTamcwoTk apylicablc lo Ihc cotnpdny and Ihc industry In which Il i>pcrdtcK dnd, cnntsidcrcd thc riNk (Trf by ManaSCTncnt which wcrc contrary ro applicahk law4 Tcgulati￿%. IncluLlinb fTJud. Wc madc cnquiricN ()f thc D1rcctD￿ tci Oh￿7n fvnhcr under%tandingr of riQq nf noD-¥ompliantt_ We f￿L￿Sed L)n law% dnd Yei>ulI11ion4 thdt Lould gjive ri%c ￿terial mLs%tsmrni In Ihr fjnancidl 4taTem¢nLs. Our te%L% inLludrd, but were n()t dy¢ein¢nt ()f th¢ finan¢ial 4tdtetneDt (li)il￿turn tL) unJ¢rlyiD&i 4upwninbf (l(Yum¢ntdlitsn- quirie4 tsf mthdbi¢rn¢ni iybrardinbi known vr su%p¢ilul in%1￿li¢%￿[ nun-ionipl¢Jni¢ with 1414,% T4iuldtion%: - r¢vi-w of tninut¥% uf th¢ Blwtd rnr-IinBJ% ihrLKJSthvut th¢ y¢ar- art - ubidininB5 dn undcrstsndingr vf the Liltilrol envirvnttnt In pl￿¢ tu prci'rnt and dtteLi itregjulanlits. Our audit pro¥eluT¢S were dtrigned to ￿￿Tr)nd lo ri%ks of mal¢naJ mis£tatem¢nt in the financial ststem¢ntS. Teeo¥ini4ingT ilidt the ri%k ot. not deleciing 2 ni8terial mis%iaiemtnt due io Iraud 1% hi%iheT ihan ihe nsk oliioi dtieiiing one reKuliing from em)r. as tnud may involi'e dtliberate LOrtL¢alm¢rti by. tvr e.Kample. loriTrtry, misrepIes¢nthiio]b or Ihn￿gh lollusi￿. There Inhe￿nI limiiaiioDS in Ihe audil proLedurts perfottxied and Ihe liiriher removed non-compliartce 1s.iih laws atmi regulaiLOnS Is from the ei'ents artd Iransaeiions reflecied in Ihe fiiiaoiial siaiemenis, Ihe less likely V•tr 4re io be¢ome awii re ol. It. A furthti. desLription of our r¢skN)nsibJliiies lor Ihe audii ofiht financial 51aiemen15 is IoLai¢d on Ihe Financial Reporiing Council's websile al ww.Irc.orbTr.ubaudiiorsrespon5ibililies. This desLripiion lom15 Part olour Re￿ll ofihe Indepenthni Audiior5. Use of our report TliiN iyport 1% made 8olely io the Lh¥ritsble company'8 membtrs as a iK￿y. iii accordanie with Chapi¢r 3 ofpart 16 of th¢ ComrMnie% ALt 2(K>6. Our audLI wotk has been Lindertaken that we rtjight swe 10 the cbarilable ctsmpanv's n)eM￿r5 Iho%e Inattet5 we are Te4uired to %iat¢ 10 thein iji an auditors, report and tor no 0ih¥r putpose. Tv the lu11ts1 eiieni ￿mIl￿ed bv law. do not acLepi vr a&%ume teswnsibility to anvotte other Ihan Ihe cliarilable cotnpany and the chariiable eompanv's membLYS as a txwjy, for oui audii wo￿, roT ihis reporo or for Ihe opinions we have lonned Chtigiopher Julian Brigsiocke FCA Isertior Siaiuloty Audiiorl lor and on behaifofcollards Charl¢rtd.4CC￿inIanls Slatulory Al￿110r 5-9 Iden Sireei Kingsion-upon-Thames Surrey KTI IBQ 7 July 2026 Page 7

CUMBRIA COMMLryITI' HOTrqES FOR THE I'F..4R E%DED31IJUNF 20?5 2025 2024 Unrc5tri¢ted fund Total fun(ts Notcs 1￿CoMF. AND F.NDOWMF.NTS FROM Charitable a¢iiviti¢s Hoiising 4.027,408 4267.068 Invesimeni intome Total 12 4 027 4211 4.Zfj7,072 EXPENDITURE ON Ch￿rit￿ble ￿ctI￿ltIe￿ Housing 3,822,1172 3,982.089 Othcr Tolal 176.93 4.159.1125 3 82Z 1172 IYET IIYCOTrIE 204.548 RECONCILIATION OF FUliDS Tolal funds broughi lorw3Td {276,42S1 1384.4721 TOTAL FUNDS CARRIED FORWARD 276 425 The tK)ies fomi part ofthese fi]hattcial SLqiements Page 8

CUMBRIA COMMUNITY HOhlLS {REGISTERED NLMBER: 12068336 BAL..INCTr- SIITr.Tr-T 30JLNF 21J25 2024 Unrc5tri¢ted fund Total fun(ts Notcs CLRRFNT ASSF.TS Debiors Cash ai bank 12 341.493 11.860 353J53 257.031 16,475 273,506 CREDITORS Amounii falling duc within onc ycar {425,IWI 1536.6161 NET CURRENT ASSETSIILIABILITIESI 718771 263.1101 TOTAL ASSETS LESS CURRENT LIABILftlES {7A,8771 CREDITORS Atni>ui)IN fdllinb duc aftcr tnutc ihan É)n¢ y¢aT 14 NF.T ASSFTSMI.IARII.ITIFS) Fu￿Ds 276 4251 17 UnTe&trieied funds 'I-O'I'AL bUND8 71.877 71.1177 276.425 27h.425 Thc financial %tiilcrn¢nts ￿'¢re appml'cd by th¢ Board of Trust￿ and authori￿ for issuc on 7 July 2026 and We￿ %18￿cd on its iYhalf by- J Stone%- I ru4tee The tK)ies fomi part ofthese fi]hattcial SLqiements Page 9

CUMBRIA COMMLryITI' HOTrqES FOR THE I'F..4R E%DED31IJUNW. 2025 20Z> 2024 Notcs Cash flows from optrAting AttSvlt c.ash gcncralcd from opcrations Inicrcst paid Nci Cash provi(kni by opcrdting artiiitics 1?421)8 27. 123.155 76.2021 46.953 Cash nows frotn inv¢$ting arliTrili¢5 Inierest recei%'ed Nei Cash provided by investing athivilies 12 12 Cash Ilow3 Irom fLnanci•g actlvilieg Loan repaymLnL% In yeat Nei Lash used In tinanLing aciivilies IIN),927 32,3771 32,3771 ChaD¥e in Casb and cash equi%'aleols in the reporting period C95h cash equii'alcmt5 at iht beginning ol the reporting period Ca51L and cash equivalemts at the end of the reporting ptriod 14,6151 14,580 16A75 1.895 11.860 16,475 The tK)ies fomi part ofthese fi]hattcial SLqiements Page 10

CUMBRIA COMMLryITI' HOTrqES NOTTr-.S TO Tllb. C4SII FI.011 ST..ITb_MTr.￿T FOR THF I'F..4R F.NDF.D 311 JLINF 20?5 RECONCJLIATION OF NET ID4COI¥IE TO fET CASH FLOW" FROM OPERATIThG ACTIVITIES 2024 Net Intome for the ttporting poriod ls ptr tht Stattmtnt of Flttlleil Activities) Adjusirneots for: JiileTeQ reLeived InleTeQ paid ITnLred%el,'deLre&%e in debtor DeLieu%c In Lrecliivrs Net Cash proiided bi oper*tion$ Inx.(07 141 76.202 122.938 184,028) 27.908 1114.462) 23.774 124.2L18 ANAI.YSIS OFCHANGFS IN NF.T DF.IIT Al 1.724 c.ash flow At.10.6.25 N¢t cash Cash at bank 16.475 Debt Debis falling due within l year DebLS [￿ling due tsfteT l yejr (10•.927} 13.315 1142421 87012 13 IINI.9?7 96 12 (13 J15) Totil The tK)ies fomi part ofthese fi]hattcial SLqiements Pagell

CUMBRIA COMMLryITI' HOTrqES TriOI'b-S TO TIITr- IIN.INCI_II_ ST..1Tb.￿1￿.￿TS FOR THE I'F..4R ENDED31IJUNF 20?5 ACCOULYtING POLICIES Bgsis of preparing ibe financial sr&iemekn¢s The linanLial siaiemenls ol" the chtiriiible eom]ny. whieh Is a publit benefjl enliiy u]Mfrr FRS 10? hahe been piepard in atcordanee V•ith ihe Chanties SURP IIRS 1021 'Accouniing and Reponing by C'baril￿S.. Siaitmeni ol RecommenLkd Praciice applicable to chariiies preparjng Iheir acknourtis in accordance with the financial ReponiA8 Sthndard applicable in Ihe UK and Re￿bIlL of Iielajid IFRS 102) letfeeiiN'e l Januarrf 20191.. Iinancial Re￿nIn0 Stan(1ard 10! 'The Finaneial Rep)riJng Standard applicable in the LK and Republic ol. ITeland' and the Companies Aci 2(1(kn. The finartLial siaiemerts ha%e ￿ert prepared urtder the hisiotiial cost iottveniiort. lu¢ome All Inwme is recognised in the SthiemeJLI of Fijkmcial Aciis"iiies once the chariiy has eniiilemenl lo Ihe fullds, it is pyobable Ihal the Ineome itrill be rtteived and Ihe a1Th)L￿1 ean ￿ mtrasured Teliably. Expenditure Liabiliiies ifLOB)iJiscd a5 ¢XP¢tidilutY as SODII as iheje is a legal ot i171151ruili%.e obligaiiuii COlTiiiiilliiig Ili¢ iliariiy iD Ihai ¢xpeiidiluIe, il is probable Ihai a transltT ol. eLonomLC benelits %i'ill ￿ required In seirlemeni and Ihe dmouni ol the obligalion e8n be medsuTed reliablv E.Ependilute Is aLtounted ftsT an aLiTutt￿. basis and hL% been clasgified undei hLdinits Ihai aLYoregaie all L￿$1 relaied 10 Ihe Lategory Where tOSLS ianlloi be direcily al￿]b￿led (o particular heAdinLs Ihe) hal'e been alloi￿led lu aci1￿][1eS Llll a bas.ib consisieni wilh ￿ use ofT￿o￿TLy5. T9Xt￿ The Lliarity i& exernpt from corpoti(xJ on its. charitsble &tivities. d eenuntini Unr￿triLled Lun be its llCLordanLe with the choriEthble obJ￿tIV￿ at th¢ di%cretitsn of the IN4t￿. Re%￿1Cted fund% ian only bE for particul￿ restriLi£d purr￿)￿e4 within the d)ject% of the Lhdrity. Re%tiictlo￿5 diise when %￿LirIed hy Ihe dunor or when fv]JL% are rJid for partiiular rthtricTed PUT￿%&.- Furthtt explandtiun L)f th¢ nLlture dnd Ipf &2ch fimd is Includ￿ in Elje to ihe finallLjal ￿￿￿tement¥. Hir¢ purchas¢ leasing tommitments RentJlts paid und.-r (￿￿￿￿1￿& IcL%C% ￿r¢ charged to the Stsrement Df Financial A¢tivitjCN (bn a %trdight linc ba%1% Di'er thc pcriDd nf th¢ Pension c05t$ aT￿ othtr postthrtti￿[rntn1 bentrrt5 Th¢ chari12blc company opcratC5 a dcfjncd contriburion pcnsion 5chcnic. Cwtributions payablc to th¢ ch2ritabl¢ coinpany's pcnsion schcm¢.oro chgrgcd ro rh¢ Starcmeni of k inaiicial 4aivit1l￿ in thc ￿￿(￿j to whicli ilK-y rclaie. Goittg tOth¢¢Tf• Tlic C-harity has i¢￿rt¢d a sury>lus forihc ycar of *21hl.548 comparcd io a surplus of £IO¥.IM7 in thE prci?iousycar. The C-harity ))ow shows a small nci liabilitics p￿1110￿. sigmificanily rcducing dcficii fmm PTCVILNJS ycars. As rcwrtcd in thc prtv10￿ ycarf5 accollnis. Ihc dcficil aTOSC duc 10 chantablc cxpcTrdiwrc bcing coJnrnJttcd withDut thc ntCC5sary fiinding and mad¢ in cxc¢ss of thc furyjs a&ailaNc to swn such chJritsble ¢x￿nd11￿rc during thai ycar. Thc Tnisi¢c. alongsidc ihe managemcni ream is now ovLYsceing i￿. opcrniions of ihc Charity and cnsuring Ihai fiJnd5 have noi 1￿cn ovcrsp¢ni. Th¢ gciounts havc th¢T¢forc bccn prcp2r¢d on a going CO￿ern basis. Page 12 Loniinued...

CUMBRIA COMMLryITI' HOTrqES NOTES TO I'llb. Tr-IP..INCI 11. ST.ITb_Ilb.NTS- eontinued FOR THE I'F..4R E%DED31IJUNF 2025 INVESTMENT INCOME 2024 Dtposil aceounr 1nitrcsi 12 INCOME FROM cH.4R￿ABLE A(11￿￿TIEs 2025 2024 Aclibity Housiiig Housing Reiil contribuiion Supwrt eharges 3,96 J.447 4,212.5(() 4.027 408 4 267 Q68 CHARITABLE ACTIN'ITIES COSTS SUp￿rt cosis Isee t￿te 51 Costs TotaL% Huusing 31b7.911R 72 suYvoK'I cosls CiovemHncc Mana¥iemeni frin¥nce H()u%in¥ NET INCO￿lE,,(ExpENDjTLlREl Ncl incoTncilcxp¢nditurc} Is ststcd afLr chaiginwlcrditingl-' 2024 Othci oFwahng IwaSCS 12.679 13.197 AUDITORS, REMUNE114TION 2025 2024 lees payable lo the ehariws auditors and Iheir ai50cias for the audii of Ihe chariws rinancial siaiements 12.000 12,QOQ TRUSTEES. REMUNEk4TION BENEFITS There were tK> trusiees, reJtJu￿aatIts￿ or other be]]efilS for the yeat ended 30 Julle 2025 not for the y2aT thded 30 June 2Q24_ Howewer. Trusiees ￿'ere watd fees for working for the Chariry as follows.. 2025 2024 rnma %ton¢ 25.975 14.5N 33.OQD Further detdil¥ Lbf payThents to relaied partie4 of the Tn]8ie&¥ is slK>wD in no￿ 19 ti> the dLiOUJIts. TruslLYS' expenses Th¢rc rbD trW&t￿5, ¢X￿nsc5 paid fnr thc ycJr¢rdd 30 Junc 2025 not for the y￿1 cndcd 30 JuJ]e 2024. Page 13 Loniinued...

CUMBRIA COMMLryITI' HOTrqES NOTES TO I'llb. Tr-IP..INCI 11. ST.ITb_Ilb.NTS- eontinued FOR THE I'F..4R E%DED31IJUNF 2025 STAFF COSTS 2024 WaECS and salariis Social sccunty costs Oihcr pLnsion Coifs 776.557 77.>6• 19.311 873.430 894.746 72.¥55 16.696 9114.295 ThL av-ragc tt￿nth]Y Thum￿r of cmployccs durmg thc ycat was as follows= 2024 F.rnployccs -17 No cmployrcs Tccrivcd cmOlutncn￿ in (K￿55 Qt IfA).(KX)_ io. EXCEPTIOTr4AL ITEI¥IS DuTing the year Ihe ChaTily ha5 recognised excepliona] iLetns of£nil12024.. £116.936I. This tdales io the following ile]ns." £nil 12024- £176,936) funds attribuiable ￿ the fornier CIO recogrtised as irre(Y>verdble. COMPAIL4TIN'ES FOR THE STATE￿IENT OF FINANCIAL ACTII'ITIES Unr¢slTi¢ied rund INCOfvIE AND ENtX)W'MENTS FROM Charitahle aetiiities 4,267,18 Tvtul 4,2fi7,072 EXPENDITURE O Charilaljle 8rtiTrities Housi1i8 3,982,089 Other Tot91 176936 4,159,025 NL-I. INICOML 108,047 RECONCILIATION OF FUNDS TTrtal fvnds. bToughi foTward 1384.472} TOTAI. FUNI)S CARRIF.D FORII'ARD *76.425} Page 14 Loniinued...

CUMBRIA COMMLryITI' HOTrqES NOTES TO I'llb. Tr-IP*..INCI 11. ST.ITb_Ilb.NTS- eontinued FOR THF I'F..4R F.%DF.D 311 JUNF 2025 12. DEBTORS: AMOUNTS FALLING DUE W'ITHIN OIIE I'EAR 21125 2024 Tradc dcbiors Ihhcr dubtors 341.49.1 245.Q56 341.49.1 257 V.Tr I 13. CREDITORS: AMOUN15 F.4LLING DiiE WITHIN O.NE YEAR 2025 2024 Bank loans and overdralts Isee nole 15) Trade erediiors SoLial seturily and oiher i&xes OiheT ireditors Accw¢d exp¢n5¢5 13J15 152J63 139.242 2.4?8 117.882 424.?.3 100,927 12,167 185,431 52,Q_SO 86.Q41 5.36016 14. CREDITORS: AMOUY15 F.4LLING DiiE AFtER ￿loRE TH.4N ONE YEAR 2025 2024 Bank I￿n$ {see noie 151 iffialy%i% of the tnatutity uf103n% i% Lriven below". 2025 2024 Atwunt% fallinu Ju¢ within on¢ yur on LlemdJJd. Bdnk Iodns A[r￿unL% f.'Illinb between one TWD ydlTh.' Bank liian¥- 1-2 y¢ar% 13J15 16. LEASING AGREEMENTS Minimlim Icasc payments undcr notkcan¢cllablc opcraiing Ica5cs fall duc as follows." 2024 IN'iihin onc ycar ljclwccn ortc fivc ycaTS ID In()1￿ fli'c yraTS 1,9n6.5O9 2,(J33,284 515,325 4455 118 Page 15 Loniinued...

CUMBRIA COMMLryITI' HOTrqES NOTES TO I'llb. Tr-IP..INCI 11. ST.ITb_Ilb.NTS- eontinued FOR THE I'F..4R E%DED31IJUNF 2025 17. MOVEMENT IN FULYDS mO￿¢MLOt In funds Ai 30.6.2 Ai 1.7.24 Unrestrict￿ funds General fund (27&4251 204548 {71077) TOTAL FUNDS 27&4?5 21H 71 Net inovement Lrt fund¥. included in the alx)ve are as fdlows-. I]￿0m]ng TesourLes R￿OurteS ex peT￿ed Movellieni Unrestrirted funds Generdl fund 4.027.420 13.82J721 204548 TO'fAL FUP4DS 27 420 72 Compzr4tlVC5 in fwn45 Nct n)ovtmtni In fund5 A T At 1.7.23 Unreslrictcd funds General fund 1384.4721 108.047 1276.4251 TOTAL FUNDS 384 472 108 047 ?76 4251 Comparalive nel movemeni in funds, irnluded in lh¢ abov¢ ar¢ as follows.. InLlltlliD¥ r¢souTce5 R￿OurLe ¢xpend¢d Move￿ent in fund> Unrestrlcted funds Gineral fund 4267 072 14,159,025) 108,ts$7 TOTAL Tr'VNDS 4 267 072 4 1590251 108.047 A Clirreni y&ir 12 nK>nths pnor ycar 12 morfh4 ¢ombinLMI ￿%1110Th Is as folkiws.. Nct movemcnt in fund Ai 30.6.25 Ai 1.7.23 UTrTeslricted funds Orii¢ral fund 1384.4721 312595 {71.8771 TOTAI. FUNDS 384 4721 312 71 ¥771 Page 16 Loniinued...

CUMBRIA COMMLryITI' HOTrqES NOTES TO I'llb. Tr-IP..INCI 11. ST.ITb_Ilb.NTS- eontinued FOR THE I'F..4R E%DED31IJUNF 2025 17. MOVEMENT IN FULYDS- rontinued A curr¢Thr 12 months and priorycar 12 mofflhs wmbincd n￿veMent in fi]Dds includcd in rh¢ abovc aic as follows.. Inc(Kning rcsouTCC5 Rcsourccs cxpTridcd Movcmcnl in fund Unresiritted funds General fund 8294,4Y2 17.981.897) -112,595 TOTAL FUNDS 312 595 18. JiLLA"ILD PARI'Tr' DJSCLOSUIiLS Durink ihr pciiud. th¢ Llidrildblc L4>mpany enicrtd iniv the following ￿laIr{l party IraiLwiivn%. Stt ¢p￿1ClY note 9 in rrlaliLTrn to paytnvnL% tnddc Iv Trustees. DurinLF the year the C'harity TeLeived ServiL￿ in the atwunt uf £nil 12024_. £21.2501 fur Tent for prO￿rtIeS iTrwned by Stone% ISH Holdi[￿1￿ Li￿lted, a L(￿M￿lY owned by Mrs. Stonth. Thi5ended in January 2024. During Ihe year, a debi owed by ChrislLne Be¥. art employee oc the Chariiy. iotsliittg £nil (1024 . £176.9361 was wriiien tsff as irteLoNerable, resuli of hei departure trom the Chatily Iniluded in rnainLenante LOSLR are pavttjellt￿ m3de tts a rekxiiie ofAI]3nda Sie%'eng lotslling £l_S.380 12024. f19.8641. These lees were lor inainlcnanc¢ Kcrvii¢S PTovid¢d lo Ihc Charil) s Icni¢d PTopcni¢s during ihc v¢ar and ar¢ Ih¢rcloTf includcd in Ihc ¥hatilablc cxpcnses ol'ihe company.The individual becan an employee ofihe Chariiy June 202). Page17

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