COMPANY REGISTRATION NUMBER: CE019599
CHARITY REGISTRATION NUMBER: 1186356
Meals on Wheels Cumbria CIO Company Limited by Guarantee Unaudited Financial Statements
31 October 2025
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 2025
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 4 |
| Statement of fnancial activities (including income and | |
| expenditure account) | 6 |
| Statement of fnancial position | 7 |
| Notes to the fnancial statements | 8 |
| The following pages do not form part of the financial statements | |
| Detailed statement of fnancial activities | 19 |
| Notes to the detailed statement of fnancial activities | 20 |
Meals on Wheels Cumbria CIO
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 October 2025
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 2025.
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 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.
1
Meals on Wheels Cumbria CIO
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 October 2025
Objectives and activities
The charity's objective is to relieve need, hardship and social isolation by providing nutritious meals and welfare support to elderly, vulnerable and disadvantaged people throughout Cumbria.
In setting our objectives and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit. The charity delivers public benefit through the provision of affordable meals, regular welfare checks, and social contact for individuals who may otherwise be isolated.
During the year, Meals on Wheels (Cumbria) continued to provide a vital service to residents across the county.
Key achievements included:
- Delivery of approximately 200 meals per day to clients throughout Cumbria.- Recruitment and retention of dedicated volunteers who assisted with meal deliveries and welfare checks. - Continued partnership working with local authorities, healthcare providers and community organisations. - Maintenance of reliable services despite rising food, fuel and operating costs.
Achievements and performance
Our meal delivery service provides more than nutrition. Regular visits from staff and volunteers offer reassurance, social contact and informal welfare monitoring, helping vulnerable residents maintain their independence and remain in their own homes.
Feedback from service users and their families continues to demonstrate the value of the charity's work in reducing loneliness and improving wellbeing. The charity's priorities for the coming year are:Maintaining reliable meal delivery services throughout Cumbria.
-
Increasing awareness of the service among health and social care professionals.- Recruiting additional volunteers to support growing demand.
-
Identifying new funding opportunities to strengthen long-term sustainability.- Exploring opportunities to expand services that reduce social isolation and promote independent living.
The trustees remain committed to ensuring vulnerable residents continue to have access to nutritious meals and regular social contact.
The trustees are responsible for the overall governance and strategic direction of the charity. Trustees meet regularly to review performance, monitor finances and ensure compliance with legal and regulatory requirements. The trustees have considered the major risks facing the charity and have established systems to manage and monitor these risks. Key risks include:- Rising food and fuel costs - Volunteer recruitment and retention
-
Funding uncertainty
-
Vehicle reliability and service continuity
Appropriate controls and contingency plans are in place to minimise these risks where possible.
Financial review
The trustees were satisfied with the results for the year.
2
Meals on Wheels Cumbria CIO
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 October 2025
Financial review (continued)
The trustees are particularly grateful for the significant grant funding received during this year which has helped enormously with the development of the project.
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 21 July 2026 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 2025
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 2025.
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:
-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
-
the financial statements do not accord with those records; or
-
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
-
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 2025
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 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 854 | 15,006 | 15,860 | 34,700 |
| Charitable activities | 6 | 295,396 | – | 295,396 | 284,580 |
| Investment income | 7 | 794 | – | 794 | 1,002 |
| Total income | 297,044 | 15,006 | 312,050 | 320,282 | |
| Expenditure | |||||
| Expenditure on charitable activities | 8,9 | 279,705 | 33,349 | 313,054 | 293,355 |
| Total expenditure | 279,705 | 33,349 | 313,054 | 293,355 | |
| Net (expenditure)/income and net | |||||
| movement in funds | 17,339 | (18,343) | (1,004) | 26,927 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 164,583 | 20,843 | 185,426 | 158,499 | |
| Total funds carried forward | 181,922 | 2,500 | 184,422 | 185,426 |
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 17 form part of these financial statements.
6
Meals on Wheels Cumbria CIO
Company Limited by Guarantee
Statement of Financial Position
31 October 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fxed assets | 14 | 3,623 | 4,831 |
| Current assets | |||
| Debtors | 15 | 24,212 | 13,374 |
| Cash at bank and in hand | 158,061 | 169,023 | |
| 182,273 | 182,397 | ||
| Creditors: amounts falling due within one year | 16 | 1,474 | 1,802 |
| Net current assets | 180,799 | 180,595 | |
| Total assets less current liabilities | 184,422 | 185,426 | |
| Net assets | 184,422 | 185,426 | |
| Funds of the charity | |||
| Restricted funds | 2,500 | 20,843 | |
| Unrestricted funds | 181,922 | 164,583 | |
| Total charity funds | 18 | 184,422 | 185,426 |
For the year ending 31 October 2025 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 21 July 2026, and are signed on behalf of the board by:
Mr NPE Gammage Trustee
The notes on pages 8 to 17 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 2025
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.
- 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 2025
- 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 2025
- 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 2025
- 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 2025
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
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 854 | – | 854 |
| Grants | |||
| Grants receivable | – | 15,006 | 15,006 |
| 854 | 15,006 | 15,860 | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Donations | |||
| Donations | – | – | – |
| Grants | |||
| Grants receivable | – | 34,700 | 34,700 |
| – | 34,700 | 34,700 |
12
Meals on Wheels Cumbria CIO
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 October 2025
| 6. | Charitable activities | ||||
|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Sale of goods/services as part of direct | |||||
| charitable activities | 295,396 | 295,396 | 284,580 | 284,580 | |
| 7. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Bank interest receivable | 794 | 794 | 1,002 | 1,002 | |
| 8. | Expenditure on charitable activities by fund type | ||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2025 | |||
| £ | £ | £ | |||
| Meals on Wheels | 277,056 | 33,349 | 310,405 | ||
| Support costs | 2,649 | – | 2,649 | ||
| 279,705 | 33,349 | 313,054 | |||
| 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 | |||
| 9. | Expenditure on charitable activities by activity type | ||||
| Activities | |||||
| undertaken | Total funds | Total fund | |||
| directly Support costs | 2025 | 2024 | |||
| £ | £ | £ | £ | ||
| Meals on Wheels | 310,405 | – | 310,405 | 290,788 | |
| Governance costs | – | 2,649 | 2,649 | 2,567 | |
| 310,405 | 2,649 | 313,054 | 293,355 |
13
Meals on Wheels Cumbria CIO
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 October 2025
- Net (expenditure)/income
| Net (expenditure)/income is stated after charging/(crediting): | |||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Depreciation of tangible fxed assets | 1,208 | 1,611 | |
| 11. | Independent examination fees | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fees payable to the independent examiner for: | |||
| Independent examination of the fnancial statements | 180 | 180 | |
| 12. | Staff costs |
| The total staf costs and employee benefts for the reporting period are analysed as | The total staf costs and employee benefts for the reporting period are analysed as | follows: |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Wages and salaries | 171,719 | 157,689 |
| Social security costs | 112 | 783 |
| Employer contributions to pension plans | 1,733 | 1,520 |
| 173,564 | 159,992 |
The average head count of employees during the year was 18 (2024: 18). The average number of full-time equivalent employees during the year is analysed as follows:
Number of staff
| 2025 | 2024 |
|---|---|
| No. | No. |
| 18 | 18 |
No employee received employee benefits of more than £60,000 during the year (2024: 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
Meals on Wheels Cumbria CIO
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 October 2025
14. Tangible fixed assets
| Plant and | ||
|---|---|---|
| machinery | ||
| £ | ||
| Cost | ||
| At 1 November 2024 and 31 October 2025 | 16,750 | |
| Depreciation | ||
| At 1 November 2024 | 11,919 | |
| Charge for the year | 1,208 | |
| At 31 October 2025 | 13,127 | |
| Carrying amount | ||
| At 31 October 2025 | 3,623 | |
| At 31 October 2024 | 4,831 | |
| Debtors | ||
| 2025 | 2024 | |
| £ | £ | |
| Trade debtors | 24,212 | 13,374 |
| Creditors: amounts falling due within one year | ||
| 2025 | 2024 | |
| £ | £ | |
| Trade creditors | – | 1,160 |
| Accruals and deferred income | 360 | 360 |
| Social security and other taxes | 1,114 | 282 |
| 1,474 | 1,802 |
15. Debtors
- Creditors: amounts falling due within one year
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 £1,733 (2024: £1,520).
15
Meals on Wheels Cumbria CIO
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 October 2025
| 18. | Analysis of charitable funds | ||||
|---|---|---|---|---|---|
| Unrestricted funds | |||||
| At | At | ||||
| 1 November 2 | 31 October 2 | ||||
| 024 | Income | Expenditure | 025 | ||
| £ | £ | £ | £ | ||
| General funds | 164,583 | 297,044 | (279,705) | 181,922 |
|
| At | At | ||||
| 1 November 2 | 31 October 20 | ||||
| 023 | Income | Expenditure | 24 | ||
| £ | £ | £ | £ | ||
| General funds | 157,666 | 285,582 | (278,665) | 164,583 |
|
| Restricted funds | |||||
| At | At | ||||
| 1 November 2 | 31 October 2 | ||||
| 024 | Income | Expenditure | 025 | ||
| £ | £ | £ | £ | ||
| Hadfeld Trust | – | (19,694) | (18,659) | (38,353) |
|
| Foyle Foundation | – | 1,700 | (1,700) | – |
|
| Cumbria Community Foundation | 20,843 | 5,000 | (5,833) | 20,010 |
|
| Lottery Awards 4 All | – | 20,000 | (5,824) | 14,176 |
|
| Other Funders | – | 8,000 | (1,333) | 6,667 |
|
| 20,843 | 15,006 | (33,349) | 2,500 |
||
| At | At | ||||
| 1 November 2 | 31 October 20 | ||||
| 023 | Income | Expenditure | 24 | ||
| £ | £ | £ | £ | ||
| Hadfeld Trust | – | – | – | – | |
| Foyle Foundation | – | 1,700 | (1,700) | – |
|
| Cumbria Community Foundation | 833 | 5,000 | (5,833) | – |
|
| Lottery Awards 4 All | – | 20,000 | (5,824) | 14,176 |
|
| Other Funders | – | 8,000 | (1,333) | 6,667 |
|
| 833 | 34,700 | (14,690) | 20,843 |
16
Meals on Wheels Cumbria CIO
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 October 2025
19. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Tangible fxed assets | 3,623 | – | 3,623 |
| Current assets | 179,773 | 2,500 | 182,273 |
| Creditors less than 1 year | (1,474) | – | (1,474) |
| Net assets | 181,922 | 2,500 | 184,422 |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Tangible fxed 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 |
17
Meals on Wheels Cumbria CIO
Company Limited by Guarantee
Management Information
Year ended 31 October 2025
The following pages do not form part of the financial statements.
18
Meals on Wheels Cumbria CIO
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 October 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations | 854 | – |
| Grants receivable | 15,006 | 34,700 |
| 15,860 | 34,700 | |
| Charitable activities | ||
| Sale of goods/services as part of direct charitable activities | 295,396 | 284,580 |
| Investment income | ||
| Bank interest receivable | 794 | 1,002 |
| Total income | 312,050 | 320,282 |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Purchases | 69,761 | 69,391 |
| Wages and salaries | 171,719 | 157,689 |
| Employer's NIC | 112 | 783 |
| Pension costs | 1,733 | 1,520 |
| Rates and water | 464 | 464 |
| Light and heat | 8,172 | 7,035 |
| Repairs and maintenance | 6,909 | 7,012 |
| Insurance | 792 | 597 |
| Other motor/travel costs | 34,438 | 26,840 |
| Legal and professional fees | 1,441 | 956 |
| Telephone | 1,092 | 1,319 |
| Other ofce costs | 15,213 | 18,138 |
| Depreciation | 1,208 | 1,611 |
| 313,054 | 293,355 | |
| Total expenditure | 313,054 | 293,355 |
| Net (expenditure)/income | (1,004) | 26,927 |
19
Meals on Wheels Cumbria CIO
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 October 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Meals on Wheels | ||
| Activities undertaken directly | ||
| Purchases | 69,761 | 69,391 |
| Wages/salaries | 171,719 | 157,689 |
| Employer's NIC | 112 | 783 |
| Pension costs | 1,733 | 1,520 |
| Rates & water | 464 | 464 |
| Light & heat | 8,172 | 7,035 |
| Repairs & maintenance | 6,909 | 7,012 |
| Insurance | 792 | 597 |
| Travel costs | 34,438 | 26,840 |
| Telephone | 1,092 | 1,319 |
| Other ofce costs | 15,213 | 18,138 |
| 310,405 | 290,788 | |
| Governance costs | ||
| Accountancy fees | 940 | 886 |
| Legal and other professional fees | 501 | 70 |
| Depreciation | 1,208 | 1,611 |
| 2,649 | 2,567 | |
| Expenditure on charitable activities | 313,054 | 293,355 |
20