Citizens Advice Cumbria Charity Accounts

COMPANY REGISTRATION NUMBER: 03865647

CHARITY REGISTRATION NUMBER: 1079229

Citizens Advice Cumbria

Unaudited Financial Statements

For the Year Ending

31 March 2026

Citizens Advice Cumbria

Financial Statements

Year Ended 31 March 2026

	Page

Trustees' Annual Report (Incorporating the Director's Report)	1

Independent Examiner's Report to the Trustees	6

Statement of Financial Activities (Including Income and Expenditure Account)	7

Statement of Financial Position	8

Notes to the Financial Statements	9

Citizens Advice Cumbria

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

Year Ended 31 March 2026

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 March 2026 .

Objectives and Activities

Objects

The Company is established to promote any charitable purpose for the benefit of the community in Cumbria by the advancement of education, the protection of health, the relief of poverty, sickness and distress.

Public benefit

The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the objectives and in planning for future activities.

Charity's aims

The aims of the Charity are to support the work of Cumbria's Local Citizens Advice and to co-ordinate the work and financing of county wide contracts to be implemented by Cumbria's Local Citizens Advice services, comprising Allerdale, Barrow, Carlisle and Eden, Copeland, and South Lakes.

Achievements and Performance

Macmillan Cancer Support

Macmillan was our sole funder for 2025-26. This funding enables the LCAs to continue their vital work supporting people whose lives are affected by cancer, both patients and their families, to ease financial concerns and make sure that they have the income they need. Our achievements during the period satisfied the requirements of Macmillan. However, changes to Macmillan's strategy for its UK operations have entailed significant revisions to contractual arrangements for 2026-27, as described below.

Review of charitable activities

The board of Citizens Advice Cumbria (CAC) continues to perform an enabling and consultative function to assist Cumbria's Local Citizens Advice organisations (LCAs) in offering coordinated advice services across the county. It does not exercise or possess executive powers over them but operates through the agreement and consent of the members. CAC has legal responsibility for those contracts secured in its name and the members enter into sub-contracts for the provisions of specified services.

In addition to providing a forum for sharing information and good practice for members, CAC provides a single Citizens Advice organisation for Cumbria within which funders and partner organisations can work. This can be crucial for county wide strategies which benefit the people of Cumbria, for example, reducing poverty, minimising the negative impacts of the cost-of-living crisis, and helping people into work. CAC manages contract and grant funding, channelling funding to LCAs according to contract and/or grant requirements. CAC also has responsibility for monitoring performance against contract and grant specifications. CAC is represented at national meetings of Citizens Advice consortia, providing further opportunities for sharing best practice and identifying current and future issues.

The Chief Officers of the Cumbria LCAs meet on a regular basis to review and monitor operations on county wide services and to discuss recommendations for service development to CAC.

Strategic Development

The local government structure of Cumbria was altered from 1 April 2023, being split geographically into Cumberland to the northwest and Westmorland & Furness to the southeast. These new organisations absorbed the responsibilities previously discharged by both Cumbria County Council and the local district councils.

In December 2024 the government published a White Paper on English Devolution, including the election of regional Mayors. Consequently, in February 2025 the Cumberland and Westmorland & Furness councils announced that they would seek a Cumbria Combined Authority, which was created in February 2026, pending elections for a Mayor in May 2027.

CAC has helped the Cumbria LCAs to build and maintain productive working relationships with council officers and councillors during this period of change. Looking forward, CAC has been hosting discussions with LCAs about the best way to respond organisationally to these changing circumstances, in the interests of clients throughout the county. This will continue to be an area of focus during the lead-up to the mayoral election.

Financial Review

Financial Position

The Trustees are satisfied that the Charity has adequate reserves to continue as a going concern for the next twelve months.

Principal financial management policies adopted in the year

A budget for the year was agreed at the beginning of the accounting period. Management accounts were presented at quarterly Trustee Board meetings with expenditure monitored against budgets. Policies regarding spending authorities and accounting procedures are laid out in the Financial Procedures policy.

Reserves policy

The Charity follows the guidance issued by the Charity Commission and seeks to maintain adequate reserves to meet the Charity's commitments for governance costs of at least nine months. It has been agreed that the reserves be set at £14,000. The Charity's costs for charitable activity are directly related to, and funded by, the contracts for which it has responsibility. Any future expenditure will be funded from those contracts.

Principal funding sources

During the accounting period a contract was held with Macmillan Cancer Support supporting people diagnosed with cancer and their families.

This project contributed 1% of its funding towards the governance and administrative costs of CAC.

Investment policy

The policy of the Charity is not to make investments, as liquid reserves may be used to help member LCAs to manage cash flow gaps between receipt of funder payments and their expenditure on providing services under the contract.

Donation policy

The policy of the Charity is not to give grants or donations to other charities or organisations. It does administer the payments of grants to its member organisations. These are shown in the accounts.

Plans for Future Periods

CAC's sole funder currently is MacMillan, via a contract originally expiring at the end of 2025 but subsequently extended until May 2026. In early 2026 Macmillan advised national Citizens Advice that they wished the relationship to continue beyond this deadline and a new contract, with more restricted funding, would be put in place. Work is still underway nationally, regionally and locally to confirm the new contractual arrangements.

Additionally, CAC and its members continue to look for additional funding streams to augment our income and services. There are continuing financial pressures on funders, and the current trend away from consortia-based contracts creates uncertainty. However, there may be a role for CAC if contracts offered under the new Cumbria local government arrangements are based on a wider geographical area than that of individual LCAs. In the meantime, CAC will continue to support the LCAs in representing Citizens Advice services to local government.

If there were no future sources of funding CAC would carry no financial risks, as the organisation would have no liabilities other than the small overhead in running the company. The risk, in terms of loss of income, would be borne by the LCAs.

Structure, Governance and Management

Governing Document

Citizens Advice Cumbria is an incorporated organisation, governed by its Articles of Association. The present Articles are the result of amendment by special resolution dated 21st September 2010 and reflect the current CAC member structure. Whilst there are some differences between CAC's Articles and the national CA model articles, the latter are still under development and any further work by CAC will await their completion.

Methods adopted for the recruitment and appointment of new trustees

a) Each local Citizens Advice (Allerdale, Barrow, Carlisle & Eden, Copeland and South Lakes) may nominate three representatives - two from its Board of Trustees together with the Chief Officer - to be Trustees of CAC. There is no minimum or maximum period of office.

b) Other Trustees may be appointed by the Board of Trustees, at any time and for any period, to bring necessary and relevant experience or expertise to the Charity.

All Trustee nominees are expected to be committed to the ethos and work of Citizens Advice. This is supplemented for new appointments by an induction detailing the structure, aims and procedures of Citizens Advice Cumbria. Further training for Trustees will normally be provided by LCAs or national Citizens Advice.

Wider Network

Citizens Advice Cumbria works with all the Local Citizens Advice Offices in Cumbria and with national Citizens Advice, particularly with their staff in the North Region.

Membership

All Local Citizens Advice in Cumbria are members of CAC.

Organisational Structure

a) The Company functions through a Trustee Board hereinafter referred to as the Board

b) All members of the Board of Trustees are ex officio Trustees of the Charity and Directors of the Company.

Risks Policy

The company has no employees and therefore does not require cover for employer's risks.

As there are no employees there is no requirement to retain reserves covering redundancy costs.

The company has no buildings or other fixed assets and therefore requires no related insurance cover.

Third party cover is provided by Citizens Advice nationally based on our associate membership of Citizens Advice.

The company is only contracted to pay the LCAs from funds it receives from Funders and has no liability in the event that Funders do not extend the contract.

To prevent loss of income due to not adhering to the funder's contract the company has entered into formal agreements with each Local Citizens Advice concerning their participation in central contracts for which the company is responsible.

To limit any liability to Trustees in the event that such a contract becomes unaffordable forcing LCAs to default, CAC has taken Trustee indemnity insurance.

Cyber security: the policy of Citizens Advice nationally is that each Citizens Advice organisation achieves Cyber Essentials certification, to seek to avoid the damage that a successful cyber-attack could create. As CAC does not provide advice and is not involved with clients, our risks are significantly less. We are working with Citizens Advice nationally to define the most appropriate approach to mitigating residual risks.

Reference and Administrative Details

Registered charity name	Citizens Advice Cumbria

Charity registration number	1079229

Company registration number	03865647

Principal office and registered	C/o Citizens Advice Carlisle and Eden Office
office	2 Sandgate
	Penrith
	Cumbria
	CA11 7TP

The Trustees

	A Setters (Chair)
	G P Smith (Treasurer)

A J Setters Chair

G P Smith Treasurer

J A Auld Citizens Advice Carlisle & Eden

C Brown Citizens Advice Copeland (Appointed 26 September 2025)

T F Edwards Citizens Advice Allerdale

K Evans Citizens Advice South Lakes

S Hewitson Citizens Advice Copeland

K A Little Citizens Advice Allerdale

R Madden Citizens Advice Barrow (Appointed 10 September 2025)

C Ranshaw Citizens Advice South Lakes

C Thornhill Citizens Advice Barrow (Appointed 22 April 2025)

Company Secretary	A J Setters

Independent Examiner	Jane Ascroft FCA MA (Cantab)
	Enterprise House
	Harmire Enterprise Park
	Barnard Castle
	County Durham
	DL12 8XT

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 19 October 2026 and signed on behalf of the board of trustees by:

A Setters (Chair)

Trustee

Citizens Advice Cumbria

Independent Examiner's Report to the Trustees of Citizens Advice Cumbria

Year Ended 31 March 2026

I report to the trustees on my examination of the financial statements of Citizens Advice Cumbria ('the charity') for the year ended 31 March 2026.

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).

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.

Jane Ascroft FCA MA (Cantab) Independent Examiner

Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT

19 October 2026

Citizens Advice Cumbria

Statement of Financial Activities

(including income and expenditure account)

Year Ended 31 March 2026

	2026			2025
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Income and endowments

Charitable activities	5	–	295,162	295,162	285,510
Investment income	6	368	–	368	466
Other income	7	1,722	–	1,722	–
		-------	---------	---------	---------
Total income		2,090	295,162	297,252	285,976
		-------	---------	---------	---------

Expenditure

Expenditure on charitable activities	8,9	3,360	292,853	296,213	283,052
		-------	---------	---------	---------
Total expenditure		3,360	292,853	296,213	283,052
		-------	---------	---------	---------

	-------	---------	---------	---------
Net income	( 1,270)	2,309	1,039	2,924
	-------	---------	---------	---------

Transfers between funds	2,309	(2,309)	–	–

	-------	---------	---------	---------
Net movement in funds	1,039	–	1,039	2,924

Reconciliation of funds

Total funds brought forward	30,450	–	30,450	27,526
	--------	---------	---------	---------
Total funds carried forward	31,489	–	31,489	30,450
	--------	---------	---------	---------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Citizens Advice Cumbria

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Current Assets

Debtors	15	25,093	24,265
Cash at bank and in hand		31,841	30,396
		--------	--------
		56,934	54,661

Creditors: amounts falling due within one year	16	25,445	24,211
		--------	--------
Net Current Assets		31,489	30,450
		--------	--------
Total Assets Less Current Liabilities		31,489	30,450
		--------	--------
Net Assets		31,489	30,450
		--------	--------

Funds of the Charity

Unrestricted funds		31,489	30,450
		--------	--------
Total charity funds	17	31,489	30,450
		--------	--------

For the year ending 31 March 2026 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 19 October 2026 , and are signed on behalf of the board by:

G P Smith (Treasurer)

Trustee

Citizens Advice Cumbria

Notes to the Financial Statements

Year Ended 31 March 2026

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 C/o Citizens Advice Carlisle and Eden Office, 2 Sandgate, Penrith, Cumbria, CA11 7TP.

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 .

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. There were no judgements made or estimation uncertainty that would have a significant impact in these, or the following years', figures

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.

Income

All income is 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.

Expenditure

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, non-charitable 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.

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:

	Equipment	-	Fully depreciated

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.

Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

Cash at Bank and in Hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

4. Limited by Guarantee

The company is limited by guarantee. At 31st March 2026 there were 11 members each of whom had undertaken to contribute an amount not exceeding £1 in the event of a winding up.

5. Charitable Activities

	Restricted Funds	Total Funds 2026	Restricted Funds	Total Funds 2025
	£	£	£	£
Macmillan Cancer Support	295,162	295,162	285,510	285,510
	---------	---------	---------	---------

6. Investment Income

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
Bank interest	368	368	466	466
	----	----	----	----

7. Other Income

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
Training income	1,722	1,722	–	–
	-------	-------	----	----

8. Expenditure on Charitable Activities by Fund Type

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Macmillan Cancer Support	–	292,853	292,853
LCA Support	1,263	–	1,263
Support costs	2,097	–	2,097
	-------	---------	---------
	3,360	292,853	296,213
	-------	---------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Macmillan Cancer Support	–	281,743	281,743
LCA Support	–	–	–
Support costs	1,309	–	1,309
	-------	---------	---------
	1,309	281,743	283,052
	-------	---------	---------

9. Expenditure on Charitable Activities by Activity Type

	Activities undertaken directly	Support costs	Total funds 2026	Total fund 2025
	£	£	£	£
Macmillan Cancer Support	292,853	–	292,853	281,743
LCA Support	1,263	–	1,263	–
Governance costs	–	2,097	2,097	1,309
	---------	-------	---------	---------
	294,116	2,097	296,213	283,052
	---------	-------	---------	---------

10. Independent Examination Fees

	2026	2025
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	720	816
	----	----

11. Staff Costs

The average head count of employees during the year was Nil (2025: Nil).

No employee received employee benefits of more than £60,000 during the year (2025: Nil).

12. Trustee Remuneration and Expenses

No salaries or wages have been paid to employees, including the members of the Board, during the year.

Expenses of £Nil were reimbursed to trustees during the year (2025 - £Nil).

13. Transfers Between Funds

There was a transfer from the Macmillan Cancer Support restricted fund to unrestricted reserves totalling £2,309 in relation to a set percentage management fee.

14. Tangible Fixed Assets

	Equipment
	£
Cost
At 1 April 2025 and 31 March 2026	1,364
	-------
Depreciation
At 1 April 2025 and 31 March 2026	1,364
	-------
Carrying amount
At 31 March 2026	–
	-------
At 31 March 2025	–
	-------

15. Debtors

	2026	2025
	£	£
Macmillan debtor	25,093	24,265
	--------	--------

16. Creditors: amounts falling due within one year

	2026	2025
	£	£
Accruals and deferred income	720	816
Macmillan partner payments owed to local CitA offices	24,725	23,395
	--------	--------
	25,445	24,211
	--------	--------

17. Analysis of Charitable Funds

Unrestricted funds

	At 1 April 2025	Income	Expenditure	Transfers	At 31 March 2026
	£	£	£	£	£
General funds	16,450	2,090	(3,360)	2,309	17,489
Designated Funds	14,000	–	–	–	14,000
	--------	-------	-------	-------	--------
	30,450	2,090	(3,360)	2,309	31,489
	--------	-------	-------	-------	--------

	At 1 April 2024	Income	Expenditure	Transfers	At 31 March 2025
	£	£	£	£	£
General funds	13,526	466	(1,309)	3,767	16,450
Designated Funds	14,000	–	–	–	14,000
	--------	----	-------	-------	--------
	27,526	466	(1,309)	3,767	30,450
	--------	----	-------	-------	--------

Designated funds comprise £8,000 held as a cash flow buffer for member Local Citizens Advice and £6,000 for Strategic Development projects.

Restricted funds

	At 1 April 2025	Income	Expenditure	Transfers	At 31 March 2026
	£	£	£	£	£
MacMillan Cancer Support	–	295,162	(292,853)	(2,309)	–
	----	---------	---------	-------	----

	At 1 April 2024	Income	Expenditure	Transfers	At 31 March 2025
	£	£	£	£	£
MacMillan Cancer Support	–	285,510	(281,743)	(3,767)	–
	----	---------	---------	-------	----

The specific purposes for which funds are to be applied are as follows:

MacMillan Cancer Support

The funding from Macmillan is to provide a specialist welfare benefits advice service to people affected by cancer.

18. Analysis of Net Assets Between Funds

	Unrestricted Funds	Total Funds 2026
	£	£
Current assets	56,934	56,934
Creditors less than 1 year	(25,445)	(25,445)
	--------	--------
Net assets	31,489	31,489
	--------	--------

	Unrestricted Funds	Total Funds 2025
	£	£
Current assets	54,661	54,661
Creditors less than 1 year	(24,211)	(24,211)
	--------	--------
Net assets	30,450	30,450
	--------	--------

19. Related Parties

The trustees all represent local CitA offices to whom the funding is distributed.