Cumberland Occupational and Sodal Centre Charitsblt In¢orpofated Organisatlon ICIOI Trustets. report and Flnancial Statements for the year endlng 31 March 2025 Reglstered Charlty No: 1198584 robinson+co Chartered Accountants
curnberfand oriupa{alqd knldl C*ntre Flnandal Sl•t¢ments lorthe year end 31 Marth 2025 CONTENT5 Pa8e Legal and administratlve information Trustees. Report Independent Examlne¢5 Report s¢a¢ement of Flnanclal A(tl¥fjtles O•l•n¢¢ Sheel Notcs to the flnan£iol 5t)i¢meftts
Cumberland Occupatlonal and Sodal Centre ICOSCI Legal and admlnlstratl¥e Infornution Charlty number 1198584 KeBlstered office Markei Square Cleator Moor CA25 SAP Trustee5 P Wright A Bennett S Atcha S Bland Bank Natwest Bank 31 Pow Streei WorkinBton CA14 3WY countants robinson*co nyfnrd Chamhpr% New Oxford Street Workin8ton CA14 2LR Sollcltors Milburn's 21-23 Oxford Street Workin8ton CA14 2AL
umberland Ottupaiional 50th•1 Centre ICOSCI Aeport of the truste•s Fvr the yEar endln8 31 Maith 2025 oblede$ and att1¥1•5 Alm5 Our constitution Identifie5 that we exist ffor the relief of physically disabled persons Iiniludin8 Other disabilitles which cause some de8re( tif physical Pfoblernsl by provision of facilities in the interests of social welfa. eduoiion. recreati¢)n and leisure oc(upation5 Wlth the objert of Improving their conéiiions of life. Above and beyond this constitution31 cornmiimem we airn ro bulld confldence and U11115e mernberfs abilltles to the maxlmum by engaging them In interestln& enjoyable and sometlmes taxing ctivitles. We •lm to-see the person, not th•lr d&ablW. Il¢tlvlrl¢s towurds Alms rm Our Typlul 3ctiMties duringLn Ll rimes lThcludt'. 30cial- Irip5 UUI, VJI(le¥, ¥dld>, ¥drii¥s, IllU>iL. r%llibili1$ Meinl>e(s grK vijttj frorn e¥tern•l groups, sales to external tustomers Edutational - classe5, compuier usè. Sotlal medla & sewrlty. photO8raphy. presentatlons from ¢Xher or8anlsation5 Occupaiional - sewing, weawng, pa¢ntin& exercise x$5ions. runnin8 taffles and collertions and other evenis, somrfimes lor lundraiyngs. We aim to prowde new and lonovatlve Kriwtie5 10 prode variety o¥er tlrne and keep up with current ssue5 and technolo&ry. Covldfestrlrtlons There are no lon8er any Cowd resirirtions in place unless a statt member or one ot Ouf mernbers notilies ol • positive Covid test. at this polnt they are advised to not attend the centre until retumln8 a ne8atl%e test. Possesslons P055e5510ns at each centre (pSe5 of leisure. recfeaiional and educational 4id5 a5 well as conventlonal furniiur¢ and stora¥t. Wt hayr Ltxnfvbuiri> >u ilidi tiietiibeis Ldil keey wilh the di8lt•l a8¢ and use them as afi eye on the world through the internet. Facebook pages art the main way that we CommunCate over the Internei and raise lund5. Stofflnq A rnix ol paid staff. ¥olunteers. trainees. and rnember5 themselves tywcally run a variety ol aCliwtie5. The r8anisation's "MJna8ement Committee" is a mix ol volunt•er5 Ind Momr5 fvorn boih Cleator Moor and C¢xkermovth centre to ¢n5ure that rntmberfs afe well reprexnted. W• hav• volvnt••rs and sometiwne5 traifiees on seeondment whn. th th• pprmxn•nt %tAff. prode the tare required. Our Centre Manager ha5 NVQ 4. Registered Managers Certificate & Diploma level S for At1uif & ChSldren 5emce5. All Staff ano sorne volunteers & Mernbers £ompieTe on Line courses for (he activitie5 thev get involved In. AJI staff and volunteers are 085 the¢ked and tralned in mandatory trainln8 applicable io their role. Publkbenefft The Trustees have referyed to the 8uidan¢t Contained in ihe Chanry Comm15yon's Ktntral guidance on public benefit when rewÈwnB the charr(¥Ks aims and obje<tives and in planning futyre actiwties. They are sat15fied that their attivities over the period atcord wTth the alms and objective5 and prowde the ppropriate publlc bencfit.
CuTrerland Occupaiional an41 Sodal Centre IC05CI Tru5tee5 Annu•l Reportfor the year ended 31 Marth 2025 Icontbnuedl Achlevements and perfomiance Flnances Th¥ Ql¥dniSdLlVlI eAyeiiethctd deficit duriTrs the fifi•ncièl year due to- Prewous suppon grants no longer being available fjeneral inflation ané rhe cost-ol-Iivin8 crisls Two full tirne Staff 5ickne$5, 6weeks sick pay equatin8 to over £4.257.19 Powng 4 staff their rema•& annual leave io cover the sickness absence equating to £2,467.) Every effort is being made to advertise our serwces malnty vslw soclal media as this has been proven to be our most successful rnernber re(ru¢trnent method. Premlst• qrt¢lp•sstsslons Activities appropriate io o¢Jr aims are centred on the Itased premise5 below as well as Wsits or trips tp places of Interest.. l. The Burter. The Square. llextar M¢YJr - whlch form5 a basemeni to aeator Moor Town Hall. A major grant to Cleator Moor Council will require us to move and be housed in a fiew prernises in the Town, This project Is pro8resyn8 at good pace and will see us rno¥e early 2026. 2. Cockerrnouth Centre vthith is now a leased prernises Unit 2B Lakeland 8usiness Park. Folln8 d15W5sions DeTween ine commiiTee. ceD(re iri4114¥¥1 drid sviilur a111111, C05C will cloje the Cockermouth (ent when Ihe new Cleaiof Moor cenlre is available and will con50tidate within the one premises. Both centres are disabled accesslble. FID•nd•l re¥bow Poymentfvrplu¢s Our euironi ¢ontract w4th Soclal s•fvIe Inornlnally tor 5 Ye•1 tÈJmrnv4rpd Apdl ?n?s. thi% r•plAC our prevlou5 contract whith came Into place in 2017 and hatl an uplrt 0115% per place due to adéitional costs. The current contract also iTrclule5 an innuai upiin. ItPA ot which 15 the % Inuease In National Liwng W•8e thp nthpr in% hy C(Jnsumer Prlce Index. Our coniratt submi55ion was based on 5% sickne55. Mosr of our Members are placed with us throu8h this conirart. There are, however. some Mernbers who pay prlvaiely or are pai¢J fof through the NHS and hi8h needs study prograrnme funde4 thrtyJ8h Educaiion. The referral contralls with rhe Social Services Deparrment contirnue to be our PTincip3150urce of Incornt. Churltyshop Thi5 year the declslon was taken to dose ihe chafity Shop. This proposal was brought forward by the senlor admin ho a150 rnanoied the th&rity shop and was ¢ontractod to I workinÉ day p•r w••k to manage the shop and the ¥olunteeis withift. Although the shop has been generating hlghly valuable revenue for COSC, the senlor admin explaified to the cornm¢1ee that this is dve to her working well above and beyond her contrartual hour5 to marl•8e the shop. In truth the Cornmitt wa4 nor aware and did not appreciate that Judith was working well outs6de of her contractual hours to keep the shop running. All partie5 present discussed the pOssbillIe5 of continuing v•ith the shop,. however. tiiis would have required piid rngmbor ¢osr staff h• tn h# MpIn¥ rn rninxgp thp shop In the hours that Judith was doin& so out of her own Boodwill. Wfth a growin8 thallenge to procure item5 for the charity shop, Increasing rental fees and utilities. and the ackn¢Mledgment th31 judith was severely overburdentil and could i?oi coniinue as she was. the committee supported the proposal from the Senior admin and centre manager to close the charity shop. The tharity Shop formaltyceased tradin8 28" Febwary 2025.
Curnbedand Occup•tknal and Sotliil Cvntst ICOK) TNst•esAnnu•l Repon for the ZT ended 31 Marth 2025 l¢ontlnuedl Gronts Grants are sou8ht wherever they can be to poy for seNce5. tapit31 items or outings etc. V4thith enhan the artivrties V4e 0r¢ abl¢ to omer. Donotlons On occasion elther organlsatlon5 or peoplt 8ratÈful for th• spr¥ltÈ wo PrOde makt dttnatl¢Ms whlch further assist in linancing the variety of artivitie5 we can offer. Yeor EndAcrounts As we continue to become more ¥Adely known - a pro8res5i¥e process - we recei¥e rnore Bift fundlng from iocai oryanisation5. and we have beert especially graimed io recefve8ran(s io help or¥dnlsdLlun. Our total lund5 for Cumbtrlafid Occupational and Sod¥l Centre Ioeator Moor & ceOthI stood at £J93.789.JO wi Jl" MdiLlI 2025. fils WllS1S(5 01. Current Account.. £42,615.42 ReseNe accouni.. £ 353.174.08 Reserves Polky The pollcy of the tharlty Is to m•irfaln free unfestrlrted reser¥es to suth a le¥el as wlll enablè the or8ilnlsatiOn to meet on-8oln8 costs lorJpPr•K¢rilOtely4C year. should all lThcornt sour¢•s ¢•a&•. Strudure, MarKe and m•na¢ome Govemlno dowment Copelènd Occupational and Social Centre ICOSCI was re8lStered as a Chafitable Incorporaied Organisation ICIOI, re8i5tered charity numbef 11985874. on 11 April 2022 The assets, lialItIeS and undertakinls of the unincorporated cFièrity Copeland Occupaiional Social Cenlre (Charitynumber 5176541 were transferrel to the CIO on l May 2022, wilh Ihe CIO Ihen becoming operatlonal from l May 2022. The 00 chanqed narne5 in February 2024 ro Cumberland Ckcupational and Soclal Ceniie. Recruirmenruné •ppoiniment olmonoyelTll¢ Commlll¢e The Charity Trustee5 are known as members of the Management Commlttee under the consiitution of the charity. The management comrnittee is rtreletted annualty at the Annual Gtnerèl Meeting. The mana8ernent cornmittee t5 made up of Yolunteefs and member5. who are encoura8ed to offer themselves for elertion.. therefore the mana8ement crffimlttee ha5 a styjnd undefstandlng of the charl5 •im> 8nd objcctlVC5 prior to appolntrneni. Orgtsnlsptlono15tnKture Thg GÈn•ral M3na8em•nt Committee Shall consist of the officers nf thp nryAni4atinn and bè.twÈÈn four and ten elelled representatives of the membership. rnade up of noi less than three lull mernbers, fiot less than one a550Clate member and nor more than six groLtp memDers. The duty ol the General Managernent Committee shall be to cary out the objects and pollcy of the Organisation ano io prowde for ihe a#rnin151raiion. mana8ement, anLI (orlfr of rhe affalr5 and pruperty of the OreanlsatloTr and report tolhe Reneral rneetinR or rneetinRS of the ofganlsatlon. Key Monaqemenlp¢0nelremntrOtlo The Trustees rry out their tlulies on a volunrary basis and re(eé¥t Thi financlal reward lor thelr ilme or efforts. No trustee rernuneration was Pa in the year.
Cumberland l)tt¥p•tlonal and So¢l•l Centre ICOSCI Trustes Annual Report f¢rthe yearended 31 March 202S Icontlnuedl The trustee5 have examlned the imrnedlate major strategic. t56nesS and operatlonal rfsk5, %thlch the tharlry faces and confirm ihat systerns have been established to enable regviar reports to tse producea so that the necessary slep5 can bp tak•n to ISen rbsk We contlnue to open our doors to a wldef specrrnm of people. We alsu fTldlv ovrsel¥es known as an 'Actiwty Centre. through articles on our attivitie5 in the tsal pre55, advertlsing space. pamphlets and Posters and Facebook. Stattm•nt ot truste r•sponslbMIV•s TI1¥ LIUSlee> ie¥th)$4ble lor ppri1 the trustcc's •nfiuoI f¢Pgrt and the fiilartdal 6t4t•rn•nts lfi tcordance with applic3ble law and United Kin6dom Accounting Standards Iunlted Kin8dom Generally tepted Accountin8 Pratticel. Law applicable to charities in England and Wales require5 the trysie¢s io prepare financlal statements for each flnanci31 peried whlch 8i¥e a true an¢J fair wew ol charitls financial activities durin8 the perlod and of Its linan<l•l PO%ition at the end ol lh• wlnrf In pr•prine financlal stalements a true and lair iew, the irustees are required to.. s?Iprt suitable actouniine policies and then aoplv ihem cons15tentlv'. observe the method5 and priftciples In the applicable Chantie5 SORP.. make jtsd8ernents and estirnates that are reasonable and prudent- State whether applicable •c¢oyntin8 standards h•ve been lollowed. 5ubjeo to any m3teTi•I departures that must be disc105ed and explalned in the financial statement5,' and prepare the financlal staternents on the 8oln8 concem basis unless it Is Inappropriate to presume that the chadty wlll ¢ontinue In operatim. The trustees are responsIb for keeplng proper attrn16Th8 rttards wknlch dlsclose wlth aSonable ccuracy at any tlme rhe financial positlon of the tharity and enable them to ensure thèi ihe flnancial statement5 cornply with the Chariiies Act 2011. They are 3150 responsible for safeguarding the assets of the charity and hence for takln8 reasonable steps for the preventlon and detection of fraud and thhef ifre8ularilles. On behall of the board Mr A Bennett Trunee 16 October 2025
Independent examintrfs rtptyt to the trustees on the uhaudiredfinano•l ststernents for CumbeFland occltIol and So¢lal Centye I report on the account5 of ihe Chariry for rhe year endyil 31 Mèr¢h 2025. vthl(h are set out on page5 7 to 13. AbpeE¢lv¢ T¥>wnslbllSllts(>f trustee5 and exarnlner A5 the charity's trustees are responsible tof the preparation ot the acntS. Ihe trustees con51der that thp audit reqLtirement of section 144 of the Charlties Att 2011 (the Charities Actl doe5 not apply and that an independent examination is needed. It 15 rny responsibility to examlne the account5 under sertion 145 of the Charitie5 Act. to follow the proceoures laii down In the General Dlrettions glven by the tharllv Commission under section 14515llbl of ihe (harities Act. and to stste whether partitular matters have corne to my attentlon. 615b5 of Independnt txamln•rfs rnport My examinatlon wa5 carrled out In accordance with the General Directions 8lven by the Chadry Comm155ion. An examinitlon Includes a reeW ol ihe accounting records kept by the charity and ¢ornp•rison of the accounts presented with those reerffds. It also includes ¢onsideratlon of any unusual items or d5sdosures in the accovnts, and seeklng explanations Irorn you a5 trustees concernln8 any such matters. The procedures undertaken do not provide all the ewideAce ihai would be required In an audit. and coTh#•qu•htly I do not exprè%% aijdlt nplnlnn nn v+pw Eivpn hy th• #rf¢)iini% IndeMnd•ni •x•mln•rfi ststement In Connen Th my examinarK>n, no rnaTier has come to rny aitenLlvn.' 111 whlth gives rne reasoThabl* tause to btlleve ihai In any material re5pett the feqylfernent5.' -To keep proper accounting re¢ords in actdance with section 130 01 the Act.. and -To prepare èccounis %thich accord wrth the atttyJntin8 records and to comply with the actountin8 requirernents ol the Act ha not bcen mct,. or lill to whith, in my opir)i¢Jn, attertrikjn should be dra In order to enable a proper understandin8 of the actount5 to be reathed. P E ELLWVOD PLA Independent examkner robln50n * CU Oxford Chambers New Oxford Street WoTkln61gn CA14 ZLR 16 oaober 2025
3wim Jw¥24 31103n4 YJ iuss 1033.30 M4nRJ Fundr•5ry W.07 7>JAI LW47 U2¢ I?&¥qA Jo i#LSO LJ217 4fj75M UMDI IJMOI Ir•i>ty SS 1.11 3.6W55 3)MJ&>) Is 2UWJS Q74L¥ 14W.17 M251JJ J44YA?I JY4FJJ.52 i.i]o 49gkg• 44.j 7.95 ¢oi/.Ji 4WOJ 281.95 optwnbE e¢shffltrrts sJ¥ U4555 1.5• t45.3 54 101.417•1 14VIIAI ??1.61 •7 131.50 1)1 50 4.5) J16X 1.114J lJ1353 4 J14 )• I14 g.M•I 14.J>F$5 s.55) I72 63 ur•i lJ17Jl 4M2.11 /.uJi.uJ 2J.IS 42$2.2S 1,61961 I0¢ iji. 69•7JS (knupabaftd 71T.21 l57415 gjilfj IWJ J.iJ•J n2. 139) 10&4) U&7J LS•1 *•w yl¥.w Liws r 55fJi71 L9,517•J IJ?.120AIJ ?1$191 iigytsxi UUi.4J .65931 JW.177.11 4SJlthn 4S>Ity) Ilu1 X•MII 3SU17.11 441 JJ
Cumberfand Occupatlonal and Sod31 Centre Balance Sheet as at 31 March 2025 Z025 Total 2024 Totsl Notes col3nd Allerdale Flxtd Assets Furniture & Equipment 3.449.61 956.97 4,406.58 1,974.75 3.449.61 956.97 4.406.58 1.974.75 Curr&nt Asut Debtors & Prepayments Cash 31 bank and in hand C•sh at biftk Cash In Hand 5,IIXI.34 4.626.10 9,726.44 24,591.23 1?6.973.57 630.66 57.839.98 345 29 394.813.55 975.95 408,312.21 1.852.28 342.704.57 62,811.37 405,515.94 434.755.72 Credltors: due wlthln one ar Creditors & Accruals 13,270.231 12,496.101 15,766.331 15,161.161 Net current assets 339,434.34 60,315.27 399.749.61 429,594.56 N•t 3$6•ts 142.R83.95 £ 61.272.24 É 404.156.19 £ 431.569.31 Represented by.. Vnrestrlrted Income Funds: General Purposes / Capital Replacements 384,177.11 8,089. 392,267.01 409,970.09 Restrlrted Income Funds: Restrlcted Funds 11,J4Y.93 539.25 11,889.18 21,599.22 £ 395.527.04 8.629.15 £ 404.156.19 £ 431,569.31 Thc finacial statements were approv•d by th• trvstees on arid signed on its behalf by Mr P Wrfght Try¥tee 16 October 2025 The notes on pages 9 to 13 fom part of thes* accounts.
Cumberfwd Orwpatlonal and Sod•l Crtre
Genent Inlorrnitlon
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io Note5 OTr FiNnd•l St•lemEnts JI A4•rth2015 Key50vYceolt5rirnotJDn rttin( èstimates and isSurnPtK5art Thde(0rnirythE future and. by their DatUTe. will rarEfv ual the fel•ted xtu•l outcorne. The keyaswrnptionsaTrJ othEF SrreS0f estimatkn uncertalnty tt wthlnthe nexLfinaKL41 yyar •re is lolkn.. Theyselul euxK)mtllleole¥h¢epryof nxed•sxtb we5d •cqulr¢d tythEChlrry. A deyeeolestimatwjn¥nCertatylSoCCIswll¥u5Éd * •Me554¥thE U5elul lrfÈol èsse Fwd Genernllunds irt •v•ilWe Icr usÈ•tthe dlstyetioh olthe tftJsteeslhlurthtr•rKtolthe yntr•l otsectfves of the Charity. DesyNted fur%ls are unresirKted iundse•rm•rked lof i yrtKular project. Aestrkied lunds•t wbjeit to sptrllk relithclt1M Imposed tythe lunder5. AII and e¥peDdlture $hTr in the stthmentrfFtIl4l1¥I1$. All IntL5M re50urte5 •rt Intlth In SOFA +httcWtyls enti to the incthrt the c•n be qUaDtilieo reae aco&rary. EwrdKure t5 cwnD¢ bedire¢iiy•ttriPwtedttrylw¥t b¢tth•Wed t• ¢tl w 4 b•sls¢wslsteht wlth ux Cenir41 ¢wiheth Jlkatodon the 101111 us ¥Jlth thtalmolen5urlry t1 thosemsts rèmainiry wthiD administrat Ittel01be twNiemÈht oftthe Chanty's •ssets. 0ryn1mtn•l adrninI5tralion tompl¥rrttVlth tCm5titulKwl •r4 st4tu¢Oty teo¢Jirement Oepreciatwjn 15 prDwdd atthe lolbthfq4Mu•I rtes Inaert0mIt*0ffI e•th èsset rts esfjm•ted useful INe'. FINtures aThJ F1ttin8S Straw Line 8asiC IiThanclal instrumentsafe •tarSed COSL
li Ntytesw FIRClas1O1er1 zo 2014 )4.101 14.210 Soclal security 10,621 221,507 248.411 Thnthl¥rmryDfernF4eSUrirytht ngd w•5 1212024. 111. Ploempluffe e•rned É60,(XMI The TIu5tee$4111i retetsd •Wenjen1$Ul1ryJ Ihe pefw. LrInK1h¢ year£n40utalr*ÉE eXptth ieimbjrsed totsustee N•¢ IrKoffl•lwth•pv 2025 20 t>ryiocvdthinof TaWbbE Flwed AtsEts (Nott Sl ?41.411 ??1.sni L752 Indeent EMiner$Fee
and Stdal Ckntr Tar41blefed weis Equymert I si Aryil 2024 Addiii¢ws 128,452 4.026 128,452 4,Olb 315t Mwch 2015 132,478 132,478 rrfl•tki 126.477 126,477 Owr8e foi the wr DepTe¢tn on dtsroM•ls 31 st March Ic25 121071 124071 boo •mount 31 51 March 2025 4,407 4,407 31 st Marrh 2023 1.9n L975 2024 Tr4de debtor5. dtycve OthtrdebtCW5 22,233 3.2W 2,35 9.736 2&591 Trade cred+tcis Taxatlon and sc<bl 5e£urStycosts Other<reditu t11$3nd delerred Iso 2,57 1.142 349 2.049 i.oii 1,152 5,161
13 Notes Fkbandal Statements JI Marth 1025 Other IFnandal commltmeb Al 31 March 2025, the Charity had total comftwtments under nw-cancellable operating le3se5 ovef the remainin¥ life of those leBx> of £JJ,43512024 EGO.1831. Related party tra•saciion5 The aKRre&ate ¥èlue of unconditlmal donatknsmade by trusieesand other related parties In the ptrlod was £nll12024- 10 5tatemeTht ol Fwbds 8al•rKe 31 Mh X?4 31 March 25 lsvnmp F¥p•rtdlture TraD51• Unre5trirted Funds 409.970 Y4.867 1562.5701 392,267 morri1$ 8r•nt Sellafield- Sport Grant Cla55e5- Relaxaiion etc fiirnhria fF Tesco &38S &855 2,J5Y 11.2ts)1 17.4901 162Ql 7.185 1,365 1,739 11,rKpJl 441.569 345.867 1373.2801 404,156 The Charily'5 unrtslricied fund5 can be used, the approval of the Trustees io fund any ¢xpefidlture which fèlls wlthin tht Charity'5 ieneral aims and oblectlve5. Incorng 5hwn JÉ r•slriCted liinrf4 i f*iwI and ¥Irt lof specific purposes •nd pre(ts. The Condifjws RLwerning ihe income or 8Tants re5tri<t these ftsnds. Arbalysls ol net a59¢ts by lund Fthds Funds JiI0312025 Flxed tssets 1.442 2,965 4.407 Current Assets 396.592 8,924 405.516 Current babilities 15.7661 392.267 15,?661 Ic,156 11.889