Carlisle One World Centre Charity Accounts

COMPANY REGISTRATION NUMBER: 04171758

CHARITY REGISTRATION NUMBER: 1088693

Carlisle One World Centre

Company Limited by Guarantee

Unaudited Financial Statements

31 March 2026

Carlisle One World Centre

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2026

	Page

Trustees' annual report (incorporating the director's report)	1

Independent examiner's report to the trustees	4

Statement of financial activities (including income and expenditure account)	5

Statement of financial position	6

Notes to the financial statements	7

Carlisle One World Centre

Company Limited by Guarantee

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 .

Reference and administrative details

Registered charity name	Carlisle One World Centre

Charity registration number	1088693

Company registration number	04171758

Principal office and registered	2 Lowthians Lane
office	English Street
	Carlisle
	Cumbria
	CA3 8JR

The trustees

	Ms HM Boyling
	Revd Canon T J Hyslop
	Dr J F McDowell
	Ms E K Nicholson	(Resigned 16 October 2025)
	Rev Canon A Whittaker	(Appointed 16 October 2025)

Company secretary	Revd Canon T J Hyslop

Independent examiner	Mr RW Gordon, FCA
	Briar Lea House
	Brampton Road
	Longtown
	Carlisle
	Cumbria
	CA6 5TN

Structure, governance and management

The company was incorporated on the 2 March 2001. The date of registration with the Charity Commission was 1 October 2001.

Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies House Act 2006.

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance fraud and error.

Company Limited by Guarantee

The liability of members is limited. Every member promises if the charity is dissolved while they remain a member, or within 12 months afterwards, to pay £1 towards the cost of dissolution and the liabilities incurred by the Charity while the contributor was a member.

Objectives and activities

Public Benefit

The trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.

Achievements and performance

Carlisle One World Centre staff and volunteers delivered another year of valuable and impactful work in the local community and further afield. Alongside the core work of Fairtrade, Carlisle International Women's Group, a new Carlisle International Men's Group and supporting other important global and local campaigns and events, the theme for the second year running was Bridging Faith Communities in Carlisle. Meanwhile the Cumberland Sanctuary Network grew in size and achievements, working with members of Cumberland Council to secure Council of Sanctuary status.

Theme year activities included the expansion and development of the Carlisle based planning group to deliver the Bridging Faith Communities activities and to plan for the future. Highlights were a second successful Faith Community walk and the publication of the Carlisle Faith Directory online, with limited print copies. A More in Common planning afternoon at Gosling Sike in November brought together interested parties and Subash Chellaiah from The Centre for Reconciliation in Lincoln spoke and inspired attendees who went on to make useful and practical suggestions at group activities. COWC had another community tree in the Cathedral's Christmas Tree festival and the link with Cumbria SACRE strengthened with a presentation delivered at their Carlisle meeting in March. The group hosted its first More in Common conversation cafe in February 2026. Some of the above activities were funded with a grant from Cumbria Community Foundation (£500).

Carlisle International Women's Group continued its Lottery and Zero Carbon Partnership funded activities with regular coffee mornings, craft sessions, outings and community building events. Members celebrated International Dance Day at the end of April and played an active role in the third Cumbria Diversity Carnival in June, making and displaying their Eco Crafts and encouraging all members to attend this inclusive event. Other highlights included trips to Alpacy Ever After in June 2025, Hexham in in October and a Touring dance performance in Gilsland in March 2026, where some members were performing in a pre-show act. The annual International Women's Day celebrations in March included a recording of a special Podcast episode as well as the group's third Open Mic evening at Carlisle Vineyard with music, poetry and other performances to a full audience.

Carlisle Fairtrade continued with its 20th Anniversary celebrations during the year with a very special public event held in September, with the Mayor of Carlisle attending as guest of honour, to remember and celebrate some of the group's greatest achievements over the years. Highlights included a presentation on the Fairtrade Way through Cumbria and a taster quiz event. We also learnt about White Stuff's role in promoting Fairtrade fashion and some of the World Shop's interesting Fairtrade products. Four local schools prepared large colourful posters for the event which were subsequently displayed in the World Shop window for a week each. Three school assemblies were delivered in and around Fairtrade Fortnight and some new links were made. A very successful fundraiser quiz was held with Carlisle Foodbank in October to raise funds for COWC and its Fairtrade work. The group organised additional activities, including hosting Fairtrade refreshments after a Hammonds Pond orienteering event in January. Members of the group co-hosted the Cumbria Fairtrade Network AGM in Carlisle in March 2026.

The Cumberland Sanctuary Network's steering group met regularly throughout the year and hosted two well attended and productive Network events, in Maryport in June 2025 as part of Refugee Week and in Carlisle in February 2026. It also hosted two film nights and produced an online Directory of Services. The main highlight of the year was the partnership with Cumberland Council around the process of achieving Council of Sanctuary status, a strategy which had to be defended at two public meetings and an an online petition with associated protests in the community. Towards the end of the year this project received a grant of £10,000 from an anonymous donor.

COWC's new project in 2026 was the formation of an International Men's Group, to model some of the approaches and success of the International Women's Group, including meetings, trips and building up to a celebration for International Men's Day in November. The group started to meet in January and has been getting together since then, every two weeks in community venues. This project was funded with a grant of £4,550 from Cumberland Council through the Carlisle West Community Panel.

The centre on Lowthians Lane continued to be used by staff and volunteers from both COWC and Sustainable Carlisle as well as a team of regular counsellors and groups wishing to hold small meetings. Many thanks once again to all the individual and church supporters, volunteers and funders for contributing to our work, and with the organisation and publicity of events. We were particularly grateful to the Diocese of Carlisle for their annual contributions through the Bishop of Carlisle's Harvest Appeal which, in 2025, amounted to £870.52. COWC's valued local partnerships continued with, among others, Carlisle Refugee Action Group, Penrith and Eden Refugee Network, Carlisle Foodbank, Woman Up, Churches Together in Carlisle, Multicultural Cumbria, Pride in North Cumbria and Carlisle World Shop. We were sorry to see Cumbria Overseas Aid Trust close down in the Summer of 2025 but enjoyed attending their final celebration in May.

Financial review

The trustees were satisfied with the results for the year.

Reserves Policy

The trustees have agreed a Reserves Policy of 4 months expenditure.

Plans for future periods

The charity intends to continue its activities associated with all the above areas of work into 2026-2027.

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 9 September 2026 and signed on behalf of the board of trustees by:

Dr J F McDowell

Trustee

Carlisle One World Centre

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Carlisle One World Centre

Year ended 31 March 2026

I report to the trustees on my examination of the financial statements of Carlisle One World Centre ('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

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.

Mr RW Gordon, FCA Independent Examiner

Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN

9 September 2026

Carlisle One World Centre

Company Limited by Guarantee

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

Donations and legacies	5	2,398	16,512	18,910	31,604
Other trading activities	6	5,732	–	5,732	2,772
Investment income	7	408	–	408	389
		-------	--------	--------	--------
Total income		8,538	16,512	25,050	34,765
		-------	--------	--------	--------

Expenditure

Expenditure on charitable activities	8,335	16,209	24,544	63,153
	-------	--------	--------	--------
Total expenditure	8,335	16,209	24,544	63,153
	-------	--------	--------	--------

	-------	--------	--------	--------
Net income/(expenditure) and net movement in funds	203	303	506	( 28,388)
	-------	--------	--------	--------

Reconciliation of funds

Total funds brought forward	2,675	18,063	20,738	49,126
	-------	--------	--------	--------
Total funds carried forward	2,878	18,366	21,244	20,738
	-------	--------	--------	--------

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

All income and expenditure derive from continuing activities.

Carlisle One World Centre

Company Limited by Guarantee

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Current assets

Debtors	10	513	699
Cash at bank and in hand		21,041	20,993
		--------	--------
		21,554	21,692

Creditors: amounts falling due within one year	11	310	954
		--------	--------
Net current assets		21,244	20,738
		--------	--------
Total assets less current liabilities		21,244	20,738
		--------	--------
Net assets		21,244	20,738
		--------	--------

Funds of the charity

Restricted funds		18,366	18,063
Unrestricted funds		2,878	2,675
		--------	--------
Total charity funds	12	21,244	20,738
		--------	--------

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 9 September 2026 , and are signed on behalf of the board by:

Dr J F McDowell

Trustee

Carlisle One World Centre

Company Limited by Guarantee

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 2 Lowthians Lane, English Street, Carlisle, Cumbria, CA3 8JR.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

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

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

Going concern

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

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.

Judgements and key sources of estimation uncertainty

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

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.

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, 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.

Financial instruments

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

4. Limited by guarantee

The company is limited by guarantee and does not have a share capital.

The liability of the members in the event of the company being liquidated is limited to £1 per member.

5. Donations and legacies

Unrestricted Funds	Restricted Funds	Total Funds 2026
£	£	£

Donations

	Donations	1,019	–	1,019

Gifts

	Gift Aid	–	–	–

Grants

Lottery - CIWG	1,379	–	1,379
Cumbria Action - Make a Difference Project	–	11,462	11,462
Cumberland Council - Inter Faith	–	500	500
Community West Group Grant	–	4,550	4,550
	-------	--------	--------
	2,398	16,512	18,910
	-------	--------	--------

Unrestricted Funds	Restricted Funds	Total Funds 2025
£	£	£

Donations

	Donations	4,008	–	4,008

Gifts

	Gift Aid	306	–	306

Grants

Lottery - CIWG	–	17,290	17,290
Cumbria Action - Make a Difference Project	–	5,000	5,000
Cumberland Council - Inter Faith	–	5,000	5,000
Community West Group Grant	–	–	–
	-------	--------	--------
	4,314	27,290	31,604
	-------	--------	--------

6. Other trading activities

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
Contributions towards rent etc	1,702	1,702	1,415	1,415
Membership	4,030	4,030	1,357	1,357
	-------	-------	-------	-------
	5,732	5,732	2,772	2,772
	-------	-------	-------	-------

7. Investment income

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
Bank interest receivable	408	408	389	389
	----	----	----	----

8. Independent examination fees

	2026	2025
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	240	562
	----	----

9. Trustee remuneration and expenses

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

10. Debtors

	2026	2025
	£	£
Prepayments and accrued income	–	186
Other debtors	513	513
	----	----
	513	699
	----	----

11. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	70	392
Accruals and deferred income	240	562
	----	----
	310	954
	----	----

12. Analysis of charitable funds

Unrestricted funds

	At 1 April 2025	Income	Expenditure	Transfers	At 31 March 2026
	£	£	£	£	£
General funds	2,595	8,538	(8,335)	–	2,798
Fairtrade	72	–	–	–	72
Carlisle International Womens Group	8	–	–	–	8
	-------	-------	-------	----	-------
	2,675	8,538	(8,335)	–	2,878
	-------	-------	-------	----	-------

	At 1 April 2024	Income	Expenditure	Transfers	At 31 March 2025
	£	£	£	£	£
General funds	5,994	6,388	(11,520)	1,733	2,595
Fairtrade	(22)	436	(342)	–	72
Carlisle International Womens Group	–	651	(643)	–	8
	-------	-------	--------	-------	-------
	5,972	7,475	(12,505)	1,733	2,675
	-------	-------	--------	-------	-------

Restricted funds

	At 1 April 2025	Income	Expenditure	Transfers	At 31 March 2026
	£	£	£	£	£
Lottery - CIWG	14,064	–	(8,726)	–	5,338
Cumbria Action - Make a Difference Project	3,008	–	(2,984)	–	24
Cumberland Council - Inter Faith	991	500	(1,466)	–	25
CRAG General	–	–	–	–	–
Asylum Seekers	–	–	–	–	–
CCC Mentoring	–	–	–	–	–
Cumbria Commmunity Foundation	–	–	–	–	–
CCC City Sanctuary	–	11,462	(2,229)	–	9,233
PCC Driving Lessons	–	–	–	–	–
Driving Lessons	–	–	–	–	–
CVS Mental Health	–	–	–	–	–
Hadfield Trust	–	–	–	–	–
Migration 2024	–	–	–	–	–
International Men's Group	–	4,550	(804)	–	3,746
	--------	--------	--------	----	--------
	18,063	16,512	(16,209)	–	18,366
	--------	--------	--------	----	--------

	At 1 April 2024	Income	Expenditure	Transfers	At 31 March 2025
	£	£	£	£	£
Lottery - CIWG	–	17,290	(2,403)	(823)	14,064
Cumbria Action - Make a Difference Project	–	5,000	(1,537)	(455)	3,008
Cumberland Council - Inter Faith	–	5,000	(3,554)	(455)	991
CRAG General	(1,037)	–	1,037	–	–
Asylum Seekers	365	–	(365)	–	–
CCC Mentoring	51	–	(51)	–	–
Cumbria Commmunity Foundation	(1)	–	1	–	–
CCC City Sanctuary	87	–	(87)	–	–
PCC Driving Lessons	481	–	(481)	–	–
Driving Lessons	1,748	–	(1,748)	–	–
CVS Mental Health	1,510	–	(1,510)	–	–
Hadfield Trust	2,127	–	(2,127)	–	–
Migration 2024	37,823	–	(37,823)	–	–
International Men's Group	–	–	–	–	–
	--------	--------	--------	-------	--------
	43,154	27,290	(50,648)	(1,733)	18,063
	--------	--------	--------	-------	--------

13. Analysis of net assets between funds

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Current assets	13,208	8,346	21,554
Creditors less than 1 year	(310)	–	(310)
	--------	-------	--------
Net assets	12,898	8,346	21,244
	--------	-------	--------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Current assets	3,629	18,063	21,692
Creditors less than 1 year	(954)	–	(954)
	-------	--------	--------
Net assets	2,675	18,063	20,738
	-------	--------	--------