OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2026-03-31-accounts

Cumbria Yoga Foundation

Trustees’ Annual Report

and

Financial Statements

For year ending 31 March 2026

Registered charity number 1189433

cumbriayogafoundation.org

Contents

  1. Chairs Report

  2. Reference and Administrative Details

  3. Structure, Governance and Management

  4. Objectives and Activities

  5. Public Benefit

  6. Achievements and Performance

  7. Fundraising and Financial Review

  8. Financial Position

  9. Reserves Policy

  10. Risk Management

  11. Plans for the future

  12. Trustees’ Statement

  13. Independent Examiner’s Report

  14. Statement of Financial Activities (SOFA)

  15. Balance Sheet

  16. Notes to the Accounts

i.

Chair’s Report

It has been a significant year of growth, development and deepened community impact for Cumbria Yoga Foundation. Throughout 2025/26, we have continued working towards our mission of improving wellbeing in every community in Cumbria by making yoga accessible, inclusive and welcoming to all.

This year has seen the Foundation grow not only in scale, but also in confidence, structure and sustainability. We have strengthened partnerships, expanded our reach into new communities and continued to build programmes that respond directly to local need.

One of the most important developments this year has been the expansion of our Accessible Yoga programme and the launch and development of Yoga on Prescription partnerships with NHS Integrated Care Communities and Primary Care Networks. These programmes represent a major step forward in positioning yoga as a meaningful and accessible part of community wellbeing and preventative health support across Cumbria.

During the year, CYF delivered hundreds of sessions and events across the county, reaching communities including Barrow, Carlisle, Caldbeck, Cockermouth, Workington, Whitehaven, Maryport, Ulverston, Keswick, Kendal, Askham and Cleator Moor. We continued to see strong attendance, repeat participation and increasing demand, particularly within Accessible Yoga and Yoga in the Park programmes.

We have also been encouraged by the growing recognition of the Foundation as a trusted community partner. Relationships with NHS partners, local authorities, community organisations, town councils and cultural venues have continued to strengthen, creating new opportunities for collaboration, referral pathways and sustainable programme delivery.

A major achievement this year has been our fundraising success. Support from the National Lottery Community Fund, NHS partnerships, Cumbria Community Foundation, councils, trusts and local community funding programmes has enabled us to expand delivery, improve infrastructure and increase organisational capacity. This funding has supported programme delivery, equipment, venue hire, teacher payments and the development of new projects in communities where access to wellbeing provision is limited.

The Foundation has also taken important steps forward organisationally. In March 2026, we appointed our first Project Coordinators, with Emma and Lauren beginning in post in April. This marks a significant milestone in CYF’s development from a volunteer-led organisation into a more sustainable and structured charity with increased capacity to support communities, teachers and partnerships across the county.

cumbriayogafoundation.org

1

Alongside programme growth, trustees have continued strengthening governance, safeguarding, policy development and financial systems. The implementation of accounting software, ongoing policy review work and continued focus on safeguarding and DBS processes all contribute to building a strong and accountable foundation for the future.

Our teaching team remains central to everything we do. Throughout the year, more than 20 teachers delivered sessions across the county, often going above and beyond to support participants with warmth, professionalism and compassion. Continued investment in training and trauma-sensitive practice has helped strengthen the quality and inclusivity of our delivery.

Most importantly, the impact of this work continues to be seen in the experiences of participants themselves. Across programmes, people have reported improved mobility, reduced anxiety, increased confidence, stronger social connection and a renewed sense of wellbeing and belonging. Many participants continue attending week after week, demonstrating the importance of accessible, community-based spaces for movement, connection and support.

Looking ahead, our priorities for 2026/27 include consolidating successful programmes, strengthening referral pathways, continuing workforce development, growing unrestricted income and building long-term organisational sustainability. We also hope to further strengthen our voice as an advocate for accessible wellbeing provision across Cumbria.

On behalf of the Board, I would like to thank our trustees, teachers, volunteers, funders, partners and participants for their continued support, energy and belief in the work of Cumbria Yoga Foundation. The commitment and generosity of everyone involved has made this year’s progress possible.

We look forward to continuing this work together in the year ahead.

Caroline Robinson Chair Cumbria Yoga Foundation

2

Reference and Administrative Details

Charity Name

Cumbria Yoga Foundation

Charity Number 1189433

Legal Structure

Charitable Incorporated Organisation (Foundation Model)

Governing Document

Constitution adopted 9 May 2020

Principal Office

Cumbria, England

Trustees

The following individuals served as trustees during the year ending 31 March 2026:

Structure, Governance and Management

Cumbria Yoga Foundation is a Charitable Incorporated Organisation (CIO) governed by a Foundation Model constitution adopted on 9 May 2020.

The charity is managed by its Board of Trustees, who are responsible for the strategic direction, governance and financial oversight of the organisation. Trustees are appointed in accordance with the charity’s constitution and serve fixed terms, with officer roles including Chair, Vice Chair, Treasurer and Secretary appointed by the Board.

The Board met regularly throughout the year to oversee programme delivery, safeguarding, financial management, fundraising and organisational development. Subcommittees covering governance, finance, marketing, health and safety and membership supported the work of the Board.

During the year, the charity continued strengthening its governance infrastructure through ongoing policy review, safeguarding development,

3

DBS processes, financial system implementation and organisational planning.

The Foundation also took a significant step forward operationally during the year through the appointment of its first Project Coordinators, increasing organisational capacity and supporting more sustainable programme delivery across Cumbria.

Objectives and Activities

The objects of the charity are:

To promote and protect physical and mental health by:

Cumbria Yoga Foundation works to improve wellbeing across Cumbria by providing accessible, inclusive and community-based yoga programmes. The charity aims to remove barriers to participation and ensure that people who may not otherwise access yoga are able to engage safely and affordably within their local communities.

Programmes delivered during the year included:

Delivery took place in partnership with local authorities, NHS services, community organisations, libraries, museums, community centres and outdoor public spaces across Cumbria.

Public Benefit

The trustees have had due regard to the Charity Commission’s guidance on public benefit when planning and carrying out the charity’s activities.

The Foundation delivers clear public benefit by improving access to physical activity, wellbeing support and community connection through inclusive yoga provision. Activities are designed to reduce barriers related to cost, confidence, health, mobility, geography and social isolation.

Programmes particularly support:

4

Sessions are delivered at low cost or free of charge wherever possible, with many programmes funded through grants and community partnerships.

Achievements and Performance

2025/26 was a year of significant growth, partnership development and organisational strengthening for the Foundation.

Programme Delivery

During the reporting period, the Foundation delivered a substantial programme of accessible and community-based yoga activity across Cumbria, including Accessible Yoga, Yoga on Prescription , Yoga in the Community and Yoga in the Park sessions.

Delivery took place across a wide range of communities including Barrow, Carlisle, Cockermouth, Workington, Whitehaven, Maryport, Ulverston, Keswick, Caldbeck, Aspatria, Grange and Cleator Moor.

Attendance and engagement remained consistently strong throughout the year, with many classes operating at or near capacity and significant repeat participation across programmes. Accessible Yoga sessions in Workington, Barrow, Maryport, Keswick, Cockermouth and Caldbeck demonstrated particularly strong and sustained engagement.

The Foundation also continued expanding delivery into new communities, with pilot and emerging provision established in Ulverston, Grange, Cleator Moor, Aspatria and Whitehaven.

Participant Outcomes and Impact

Participant feedback throughout the year demonstrated significant physical, emotional and social wellbeing benefits.

Participants frequently reported:

5

Common themes within participant feedback included feeling “calm”, “relaxed”, “peaceful”, “hopeful” and “more positive”. Many participants described sessions as the “best hour of my week” or a key source of routine, support and wellbeing.

Several participants also described tangible improvements in day-to-day functioning and health management. Examples included:

One participant attending Accessible Yoga stated: “It was lovely to be able to do yoga sitting down because I can't get on the floor anymore, but this yoga class took me back 40 years to when I used to do yoga on a mat and gave me the same feeling.”

Another participant reflected:

“I walk in one type of person and walk out a completely new person.”

The year also demonstrated the importance of community connection within the Foundation’s work. Participants regularly highlighted the value of social interaction, peer support and belonging within classes, with several attendees joining additional community activities after gaining confidence through yoga participation.

Accessible Yoga

The Accessible Yoga programme expanded significantly during the year, with delivery taking place across multiple communities and continued development of seated and adapted provision.

Attendance remained consistently strong across programmes in Workington, Maryport, Cockermouth, Keswick, Barrow and Caldbeck, with many participants attending regularly throughout the year.

The programme continued successfully engaging:

6

Several classes reached capacity during the year, with participants expressing a desire for additional sessions in some locations.

Yoga on Prescription

A major milestone during the year was the launch and development of Yoga on Prescription partnerships with NHS Integrated Care Communities and Primary Care Networks.

Programmes delivered in Cleator Moor, Whitehaven, Keswick and Aspatria and demonstrated strong outcomes relating to physical wellbeing, emotional resilience and community connection.

Participant feedback highlighted the value of yoga as preventative and supportive health intervention, particularly for people managing long-term conditions, stress, reduced mobility and social isolation.

The Foundation also continued strengthening referral pathways and relationships with health and community partners throughout the year.

Yoga in the Community

Targeted community programmes included planning of delivery with multicultural community groups and community-based wellbeing sessions in Barrow and Ulverston.

Yoga in the Park

Outdoor Yoga in the Park sessions increased accessibility, visibility and community engagement during the summer months, while also contributing modest unrestricted income to support organisational sustainability.

Workforce Development

More than 20 yoga teachers delivered sessions through the Foundation during the year. The organisation continued investing in workforce development through:

Organisational Development

A significant organisational milestone was reached through the recruitment of the Foundation’s first Project Coordinators in March 2026, with staff beginning in post in April 2026. This development represents an important step towards long-term sustainability and increased operational capacity.

7

Fundraising and Financial Review

The year 1 April 2025 to 31 March 2026 represented a significant period of growth in grant income and programme investment for Cumbria Yoga Foundation, enabling continued expansion of accessible community yoga provision across Cumbria.

Headline Funding Performance

Total grant income secured during the year was £50,573 (2024/25: £17,614) , representing a 187% increase year-on-year . This reflects both increased organisational capacity to apply for and manage funding, and strengthened partnerships with NHS, local authority and charitable funders.

In addition to grant income, the organisation also generated £5,764 in unrestricted income from donations, event income, training and other sources (2024/25: £2,334), a 121% increase.

Total income for the year was £56,337 (2024/25: £19,948).

Key Funding Themes

Grant funding during the year supported:

Key Funders

Major funding partnerships during the year included:

This diversified funding base continues to reduce reliance on any single income stream and supports both delivery and organisational sustainability.

8

Financial Position

Cumbria Yoga Foundation remained in a strong and stable financial position throughout the year, with growth in both income and expenditure reflecting increased programme delivery.

Income and Expenditure

For the year ending 31 March 2026:

This represents a substantial increase in net surplus compared with the previous financial year, reflecting both successful fundraising and controlled expansion of delivery activity.

Restricted and Unrestricted Funds

The organisation maintains separate accounting for restricted and unrestricted funds.

Restricted Funds

Restricted income increased significantly due to expanded grant-funded delivery programmes, particularly within Accessible Yoga and NHS-linked work.

Unrestricted Funds

The small unrestricted deficit reflects the allocation of core costs to unrestricted income streams, alongside investment in organisational development. The Foundation’s operational model allows core overheads to remain comparatively low, with no dedicated studio or office premises. Core costs represented approximately 13% of total annual expenditure during the year, enabling the majority of resources to be directed towards frontline charitable activities.

Overall Financial Health

The organisation remains in a healthy financial position with:

9

The organisation maintained a stable cash position throughout the year, and ended the year with a strengthened financial base to support continued expansion into 2026/27.

The accounts are subject to independent examination in accordance with the Charities Act 2011.

The trustees appointed Mary Nixon, Director of Wavertree House Limited as Independent Examiner for the year ended 31 March 2026.

Independent Examiner: Mary Nixon Wavertree House Limited C/O Langtons, 11th Floor The Plaza, 100 Old Hall Street, Liverpool, Merseyside, L3 9QJ, United Kingdom.

Reserves Policy

The charity aims to maintain a modest level of unrestricted reserves in order to support continuity of operations, manage unforeseen costs and strengthen organisational resilience.

During the year, unrestricted funds were used to support governance, administration, marketing and organisational development costs associated with programme expansion and the establishment of staffing capacity.

As at 31 March 2026, unrestricted reserves remained limited. Trustees have identified the growth of unrestricted income and free reserves as a strategic priority for 2026/27. Trustees intend to build unrestricted reserves progressively to support a minimum level of operational continuity and organisational resilience.

Risk Management

The trustees regularly review the major risks facing the charity and have implemented systems and procedures to manage those risks where possible.

Key areas of risk identified during the year included:

10

The trustees have continued strengthening financial systems, governance procedures, safeguarding arrangements and operational capacity in order to mitigate these risks.

Plans for Future Periods

Priorities for 2026/27 include:

The Foundation also intends to continue building strategic partnerships across health, community and voluntary sectors in order to increase access to inclusive wellbeing provision throughout Cumbria.

Trustee Responsibilities Statement

The trustees are responsible for preparing the Trustees’ Annual Report and financial statements in accordance with applicable law and regulations.

The trustees are responsible for keeping adequate accounting records, safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees confirm that they have complied with their duties under charity law and have had due regard to the Charity Commission guidance on public benefit.

Approved by the Board of Trustees on: 28 May 2026

Signed on behalf of the trustees:

Caroline Robinson

Chair of Trustees Cumbria Yoga Foundation

11

Independent Examiner's Report To the Trustees otcumbria Yoga Foundation l. Independent examiner's statement I report on the accounts of Cumbria Yoga Foundation ft)r the year ended 31 March 2026. which comprise the Statement ol Financial Activities, Balance Sheet, and related notes. 2. Respective responsibilities of trustees and examiner The charity'strustees are responsiblefor the preparation ol the accounts.The trustees consider that an audit is not required for thisyear under section 144 of the CharitiesAct 2011 and that an independent examination is appropriate. The trustees are responsible for keeping proper accounting records and preparing accounts which give a true and fair view of the charity'sfinancial activitie5 and p051tion. It is my responsibility to: examine the account5 under section 145 of the Charities Act 2011 follow the procedures laid down in the General Direclions given by the Charity Commission state whether particular matters have come to my attention 3. Basis of independent examiner's statement Myexaminationwas carried out in accordance with the General DirectlQll5 given by the Charity Commission. An examination includes a review of the accounting records kept bythe charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning such matters. An independent e￿MinatIon does not provide all the evidence that would be required in an audit. and consequently no opinion is given as lo whether the accounts present a'true and fair view'and no assurance is given that the accounts are free from materi al misstatement. 4. Independent examiner's statement In the course of my examination, no matters have come to my attention which give me reasonable cause lo believe thal.. proper accounting records have not been kept in accordance with section 130 of the Charities Act 2011.. or the accounts do not accord with those accounting records. or the accounts do not comply with the applicable requi rements concerningthe form and content of accounts set out in the Charities Act 2011 Ioiher than any requirement that the accounts give a'true and fair view'which 15 not a matler considered as part of an independent examination)., or the accountshave not been prepared in accordance with the methods and principles ol the applicable Statement of Recommended Practice Icharities SORPI. 12

  1. Matters ol concern lil anyl No Fnatters have been identified that require drawingtolhe attention of the trustees.
  2. Examiner's details Slgned: Name: Mary Nixon Qualification lif any).. Msc Address.. Wavertree House Ltd, clo Langtons IItD Floor The Plaza 100 Old Hallstreet Liverpool Mersey5ide L3 Dale.. 21.5.26 13

Cumbria Yoga Foundation

Statement of Financial Activities

(SOFA)

1 April 2025 – 31 March 2026

Apr 1 2025 - Mar 31 2026
Apr 1 2024 - Mar 31 2025 (PY)
Restricted		 Apr 1 2025 - Mar 31 2026
Apr 1 2024 - Mar 31 2025 (PY)
Unrestricted		 Apr 1 2025 - Mar 31 2026
Apr 1 2024 - Mar 31 2025 (PY)
Total
Income
Donations and legacies
Event Income
Grant income
Programme Income
Training / Course Income
Total for Income
50,573.00
17,614.2		 2,043.85
1,149.0
3,639.76
4
600.0
80.00
585.0		 0
2,043.85
1,149.00
3,639.76
0
50,573.00
18,214.24
80.00
0
585.00
50,573.00
17,614.2		 4
5,763.61
2,334.0		 0
£56,336.61
£19,948.24
Total
Expenditures
Advertising/Promotional
Bookkeeping & Accountancy
Expenses
ICT / Website Costs
Instructor Fees
Instructor Travel
Insurances
Management & Administration
Office/General Administrative Expenses
Phone Costs
Printing, Postage and Stationery
Raising funds
Training Costs
Travel and Accommodation
Venue Hire
Yoga Equipment
Total for Expenditures
Net Operating Income
Net Other Income
Net Income/(Expenditure)
Brought forward
Carried forward		 50,573.00
17,614.2
1,100.00
319.3
197.40
93.60
8,280.90
4,450.0
1,093.39
361.5
300.00
525.00
6,135.0
545.40
463.5
2,446.00
910.0
1,410.34
2,148.0		 4
5,763.61
2,334.0
4
916.46
480.6
24.10
76.0
252.00
252.0
0
3,379.00
1
157.50
209.85
157.0
183.87
40.56
6.2
72.29
2.00
0
680.00
594.0
0
100.0
0
497.00
60.0
6		 0
£56,336.61
£19,948.24
8
2,016.46
800.02
197.40
0
117.70
76.00
0
252.00
252.00
11,659.90
4,450.00
1,250.89
361.51
0
209.85
157.00
300.00
183.87
4
40.56
6.24
72.29
2.00
0
1,205.00
6,729.00
0
545.40
563.50
0
2,943.00
970.00
1,410.34
2,148.06
15,992.03
14,787.4		 1
6,414.63
1,725.9		 2
£22,406.66
£16,513.33
34,580.97
2,826.8		 3
-651.02
608.0		 8
£33,929.95
£3,434.91
0.00
0.0		 0
0.00
0.0		 0
0.00
0.00
34,580.97
2,826.83
-651.02
608.08
£33,929.95
£3,434.91
3209.3
93.22
694.65
375.82
3903.95
469.04
37,790.27
3209.3
43.63
694.65
37783.9
3903.95

14

Cumbria Yoga Foundation Balance Sheet

As of 31 Mar, 2026

Total
Fixed Asset
Total for Fixed Asset
Cash at bank and in hand
Cumbria Yoga Foundation Current Account
Total for Cash at bank and in hand
Debtors
Accounts Receivable / Debtors
Total for Debtors
NET CURRENT ASSETS
Creditors: amounts falling due within one year
Current Liabilities
VAT Control
Total for Current Liabilities
Total for Creditors: amounts falling due within one year
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
TOTAL NET ASSETS (LIABILITIES)
Charity Funds
Opening Balance Equity
Retained Earnings
Surplus/(Deficit)
Total for Charity Funds
0.00
37,783.90
£37,783.90
50.00
£50.00
£37,833.90
0.00
£0.00
£0.00
£37,833.90
£37,833.90
£37,833.90
235.81
3,668.14
33,929.95
£37,833.90

Approved by the Board of Trustees on: 28 May 2026

Signed on behalf of the trustees:

Caroline Robinson Chair of Trustees Cumbria Yoga Foundation

15

Notes to the Financial Statements

1 April 2025 – 31 March 2026

1. Basis of preparation

The financial statements have been prepared on the accruals basis in accordance with applicable UK accounting standards and the requirements of the Charity Commission for England and Wales.

The Statement of Financial Activities (SOFA) reports the income and expenditure for the year ended 31 March 2026, analysed between restricted and unrestricted funds. The Balance Sheet shows the financial position of the charity at the year end, including assets and liabilities.

2. Funds accounting

Restricted funds represent income received for specific purposes defined by funders or donors and are applied in accordance with those restrictions.

Unrestricted funds represent income available for general use in furtherance of the charity’s objectives.

Fund balances carried forward represent cumulative surpluses after income and expenditure for the year, together with opening balances.

3. Relationship between bank balance and net assets

The bank balance at 31 March 2026 was £37,783.90, as confirmed by the reconciled bank statement.

Net assets as shown in the Balance Sheet are £37,833.90. The difference between the bank balance and net assets is explained by the inclusion of year-end debtor balances of £50.00.

These represent income earned in the year but not yet received in cash at the year end and are included in accordance with accrual accounting principles.

4. VAT treatment

The charity is not VAT-registered. No VAT returns are submitted to HMRC.

Any VAT-related balances arise from historical transaction coding within the accounting system and do not represent amounts payable to HMRC.

At the year end, VAT control balances have been fully cleared and do not form part of the financial position of the charity.

VAT is not included within the Statement of Financial Activities or allocated to restricted or unrestricted funds.

16

5. Basis of fund reporting

The Statement of Financial Activities is prepared using class-based accounting within the bookkeeping system to distinguish restricted and unrestricted activities.

All fund balances reconcile to the Balance Sheet at the year end. Any differences between internal reporting views and statutory totals are attributable to accrual accounting adjustments, including debtor balances.

6. Overall financial position

At 31 March 2026, the charity held total net assets of £37,833.90. These represent the accumulated funds available to the charity to support its ongoing charitable activities.

17