2024-10-31-accounts

COMPANY REGISTRATION NUMBER: CE019599 CHARITY REGISTRATION NUMBER: 1186356

Meals on Wheels Cumbria CIO Company Limited by Guarantee Unaudited Financial Statements 31 October 2024

GORDON CONSULTANCY LIMITED

Chartered accountants Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Financial Statements

Year ended 31 October 2024

	Page
Trustees' annual report (incorporating the director's report)	1
Independent examiner's report to the trustees	4
Statement of financial activities (including income and
expenditure account)	6
Statement of financial position	7
Notes to the financial statements	8
The following pages do not form part of the financial statements
Detailed statement of financial activities	18
Notes to the detailed statement of financial activities	19

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 October 2024

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 October 2024.

Reference and administrative details

Registered charity name Meals on Wheels Cumbria CIO

Charity registration number 1186356 Company registration number CE019599 Principal office and registered Meadow View office Low Cotehill Carlisle Cumbria CA4 0EL UK

The trustees

Mr D Price (Resigned 31 March 2024) Mrs V Higgs Mrs M Allan Mr NPE Gammage Mrs PA Raine (Appointed 25 February 2025) Independent examiner Mr RW Gordon, FCA Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN

Structure, governance and management

The charity is a CIO governed by its four trustees.

Objectives and activities

The objective of the CIO is for the relief of those in need for reason of age, infirmity, illness or disability living in the county of Cumbria by the provision of a meals on wheels service to people who are unable to prepare hot, nutritious meals themselves thereby helping them to live independently in their own homes.

1

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 October 2024

Achievements and performance

The service has overcome many of the challenges of the Covid pandemic that saw an increase in clients and the need to enlarge staff and premises. The operation of the service took on a more regular feel as smooth and well-rehearsed operating procedures came into play.

A decision by the NHS in September 2023 to stop meals provision to newly discharged patients in September 2023 had an impact on the service. As an attempt to reduce hospital stays and facilitate earlier release, it seemed the project worked well, but funding was reduced after 18 months. Coming into this financial year, we saw a drop in client numbers, but it was felt that as capacity existed it allowed expansion into different geographical areas. Meals on Wheels began deliveries into the town of Penrith on 1 July 2024. The recruitment of Penrith volunteers allowed local deliveries to take place of food cooked in our Carlisle kitchen. Meals on Wheels raised £10,000 to kick-start the service and our thanks are extended to Penrith Town Council, the Freida Scott Trust and Cumbria Community Forum for grant provision.

The year saw continual material improvements including the purchasing of new freezers, stainless steel work benches and shelves. Our thanks go to Cumbria Community Forum who helped in grantaiding to make these improvements possible. Meals on Wheels also commissioned the creation of a new specialised database to aid the tracking of orders deliveries and invoicing for clients. At year end this system was close to being rolled out.

In our administrative structure, changes came about through this year as David Price, one of the founding trustees, resigned trusteeship to become Chief Executive Officer and Nigel Gammage took on the role of Chair of Trustees.

Despite frequent challenges, the service this year has run well and has been financially stable. This has enabled the management and trustees to invest in longer-term improvements such as the database and starting the Penrith service.

Financial review

The trustees were satisfied with the results for the year.

The trustees are particularly grateful for the significant grant funding received during this year which has helped enormously with the development of the project. Grants were received this year from:

Cumbria Community Foundation Cumberland County Council National Lottery Community Fund National Lottery Awards for All Hadfield Trust Foyle Foundation Francis Wyndham Foundation Co-op Community Fund Garfield Weston Fund The High Sheriff of Cumbria

2

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 October 2024

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 22 July 2025 and signed on behalf of the board of trustees by:

Mr NPE Gammage Trustee

3

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Meals on Wheels Cumbria CIO

Year ended 31 October 2024

I report to the trustees on my examination of the financial statements of Meals on Wheels Cumbria CIO ('the charity') for the year ended 31 October 2024.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

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

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

4

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Meals on Wheels Cumbria

CIO (continued)

Year ended 31 October 2024

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

Mr RW Gordon, FCA Independent Examiner

Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN

5

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 October 2024

			2024		2023
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	5	–	34,700	34,700	126,888
Charitable activities	6	284,580	–	284,580	242,110
Investment income	7	1,002	–	1,002	431
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total income		285,582	34,700	320,282	369,429
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Expenditure
Expenditure on charitable activities	8,9	278,665	14,690	293,355	310,716
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total expenditure		278,665	14,690	293,355	310,716
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net income and net movement in	funds	6,917	20,010	26,927	58,713
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Reconciliation of funds
Total funds brought forward		157,666	833	158,499	99,786
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total funds carried forward		164,583	20,843	185,426	158,499
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

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

The notes on pages 8 to 16 form part of these financial statements.

6

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Statement of Financial Position

31 October 2024

		2024	2023
	Note	£	£
Fixed assets
Tangible fixed assets	14	4,831	6,442
Current assets
Debtors	15	13,374	1,389
Cash at bank and in hand		169,023	167,134
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
		182,397	168,523
Creditors: amounts falling due within one year	16	1,802	16,466
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net current assets		180,595	152,057
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total assets less current liabilities		185,426	158,499
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net assets		185,426	158,499
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Funds of the charity
Restricted funds		20,843	833
Unrestricted funds		164,583	157,666
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total charity funds	18	185,426 ৶৶৶৶৶৶৶৶৶	158,499 ৶৶৶৶৶৶৶৶৶

For the year ending 31 October 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 22 July 2025, and are signed on behalf of the board by:

Mr NPE Gammage Trustee

The notes on pages 8 to 16 form part of these financial statements.

7

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 October 2024

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Meadow View, Low Cotehill, Carlisle, Cumbria, CA4 0EL, UK.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:

(a) No cash flow statement has been presented for the company.

(b) Disclosures in respect of financial instruments have not been presented.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

8

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2024

3. Accounting policies (continued)

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• legacy income is recognised when receipt is probable and entitlement is established.

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

9

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2024

3. Accounting policies (continued)

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery - 25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

10

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2024

3. Accounting policies (continued)

Impairment of fixed assets (continued)

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

11

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2024

3. Accounting policies (continued)

Financial instruments (continued)

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

Meals on Wheels Cumbria CIO is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

5. Donations and legacies

		Restricted	Total Funds	Restricted	Total Funds
		Funds	2024	Funds	2023
		£	£	£	£
	Grants
	Grants receivable	34,700	34,700	126,888	126,888
6.	Charitable activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2024	Funds	2023
		£	£	£	£
	Sale of goods/services as part of direct
	charitable activities	284,580	284,580	242,110	242,110
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
7.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2024	Funds	2023
		£	£	£	£
	Bank interest receivable	1,002	1,002	431	431
		৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶	৶৶৶৶

12

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2024

8. Expenditure on charitable activities by fund type

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Meals on Wheels	276,098	14,690	290,788
Support costs	2,567	–	2,567
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	278,665	14,690	293,355
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	£	£	£
Meals on Wheels	176,631	131,055	307,686
Support costs	3,030	–	3,030
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	179,661	131,055	310,716
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

9. Expenditure on charitable activities by activity type

	Activities
	undertaken		Total funds	Total fund
	directly Support costs		2024	2023
	£	£	£	£
Meals on Wheels	290,788	–	290,788	307,686
Governance costs	–	2,567	2,567	3,030
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	290,788	2,567	293,355	310,716
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

10. Net income

Net income is stated after charging/(crediting):

Net income is stated after charging/(crediting):
	2024	2023
	£	£
Depreciation of tangible fixed assets	1,611	2,148
	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶
Independent examination fees
	2024	2023
	£	£
Fees payable to the independent examiner for:
Independent examination of the financial statements	180	180
	৶৶৶৶	৶৶৶৶

11. Independent examination fees

13

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2024

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2024	2023
	£	£
Wages and salaries	157,689	141,776
Social security costs	783	497
Employer contributions to pension plans	1,520	1,348
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	159,992	143,621
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

The average head count of employees during the year was 18 (2023: 18). The average number of full-time equivalent employees during the year is analysed as follows:

	2024	2023
	No.	No.
Number of staff	18	18
	৶৶৶৶	৶৶৶৶

No employee received employee benefits of more than £60,000 during the year (2023: Nil).

13. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

14. Tangible fixed assets

		Plant and
		machinery
		£
Cost
At 1 November 2023 and 31 October 2024		16,750
		৶৶৶৶৶৶৶৶
Depreciation
At 1 November 2023		10,308
Charge for the year		1,611
		ৄৄৄৄৄৄৄৄ
At 31 October 2024		11,919
		৶৶৶৶৶৶৶৶
Carrying amount
At 31 October 2024		4,831
		৶৶৶৶৶৶৶৶
At 31 October 2023		6,442
		৶৶৶৶৶৶৶৶
Debtors
	2024	2023
	£	£
Trade debtors	13,374	1,389
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶

15. Debtors

14

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2024

16. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	1,160	2,732
Accruals and deferred income	360	11,175
Social security and other taxes	282	2,559
	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	1,802	16,466
	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

17. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,520 (2023: £1,348).

18. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
		At			At
	1	November 2			31 October 2
		023	Income	Expenditure	024
		£	£	£	£
General funds		157,666	285,582	(278,665)	164,583
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
		At			At
	1	November 2		31 October 20
		022	Income	Expenditure	23
		£	£	£	£
General funds		94,786 ৶৶৶৶৶৶৶৶	242,541 ৶৶৶৶৶৶৶৶৶	(179,661) ৶৶৶৶৶৶৶৶৶	157,666 ৶৶৶৶৶৶৶৶৶

15

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 October 2024

18. Analysis of charitable funds (continued)

Restricted funds

Restricted funds
	At				At
1	November	2			31 October 2
	023		Income	Expenditure	024
	£		£	£	£
Foyle Foundation		–	1,700	(1,700)	–
Cumbria Community Foundation	833		5,000	(5,833)	–
Lottery Awards 4 All		–	20,000	(5,824)	14,176
Cumbria Voluntary Service		–	–	–	–
Age UK		–	–	–	–
Other Funders		–	8,000	(1,333)	6,667
	ৄৄৄৄ		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	833		34,700	(14,690)	20,843
	৶৶৶৶		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
	At				At
1	November	2		31 October 20
	022		Income	Expenditure	23
	£		£	£	£
Foyle Foundation		–	–	–	–
Cumbria Community Foundation	5,000		–	(5,000)	–
Lottery Awards 4 All		–	10,000	(10,000)	–
Cumbria Voluntary Service		–	106,888	(106,055)	833
Age UK		–	10,000	(10,000)	–
Other Funders		–	–	–	–
	ৄৄৄৄৄৄৄ		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄ
	5,000		126,888	(131,055)	833
	৶৶৶৶৶৶৶		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶
Analysis of net assets between funds
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2024
			£	£	£
Tangible fixed assets			4,831	–	4,831
Current assets			161,554	20,843	182,397
Creditors less than 1 year			(1,802)	–	(1,802)
			ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net assets			164,583	20,843	185,426
			৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2023
			£	£	£
Tangible fixed assets			6,442	–	6,442
Current assets			167,690	833	168,523
Creditors less than 1 year			(16,466)	–	(16,466)
			ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net assets			157,666	833	158,499
			৶৶৶৶৶৶৶৶৶	৶৶৶৶	৶৶৶৶৶৶৶৶৶

19. Analysis of net assets between funds

16

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Management Information

Year ended 31 October 2024

The following pages do not form part of the financial statements.

17

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 31 October 2024

	2024	2023
	£	£
Income and endowments
Donations and legacies
Grants receivable	34,700	126,888
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Charitable activities
Sale of goods/services as part of direct charitable activities	284,580	242,110
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Investment income
Bank interest receivable	1,002	431
	ৄৄৄৄৄৄৄ	ৄৄৄৄ
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total income	320,282	369,429
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Expenditure
Expenditure on charitable activities
Purchases	69,391	82,257
Wages and salaries	157,689	141,776
Employer's NIC	783	497
Pension costs	1,520	1,348
Rates and water	464	476
Light and heat	7,035	6,375
Repairs and maintenance	7,012	28,334
Insurance	597	738
Other motor/travel costs	26,840	27,858
Legal and professional fees	956	882
Telephone	1,319	1,482
Other office costs	18,138	16,545
Depreciation	1,611	2,148
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	293,355	310,716
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total expenditure	293,355	310,716
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net income	26,927	58,713
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

18

Meals on Wheels Cumbria CIO

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

Year ended 31 October 2024

	2024	2023
	£	£
Expenditure on charitable activities
Meals on Wheels
Activities undertaken directly
Purchases	69,391	82,257
Wages/salaries	157,689	141,776
Employer's NIC	783	497
Pension costs	1,520	1,348
Rates & water	464	476
Light & heat	7,035	6,375
Repairs & maintenance	7,012	28,334
Insurance	597	738
Travel costs	26,840	27,858
Telephone	1,319	1,482
Other office costs	18,138	16,545
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	290,788	307,686
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Governance costs
Accountancy fees	886	822
Legal and other professional fees	70	60
Depreciation	1,611	2,148
	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
	2,567	3,030
	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Expenditure on charitable activities	293,355	310,716
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

19