## **National Association for Voluntary and Community Action Annual Report 2023/24**
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2024
~~Company registraton number: 02575206~~ Charity registration number: 1001635 **Page 1**
NAVCA Annual Report 2023/24 _Sponsored by Ladbrook Insurance_
## **Contents**
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|3|
|Legal and Administrative Details|
|Chair’s Foreword 2023-2024|7|
|Trustees’ Annual Report|10|
|Independent Examiner’s Report|24|
|25|
|Statement of Financial Activities|
|Balance Sheet|27|
|Notes to the Financial Statements|28|
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NAVCA Annual Report 2023/24
**Page 2**
## **The trustees of the charity during the year were as follows:**
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|---|---|---|
|Date elected/re-elected/|
|Name|Roles/committee membership|Date of leaving|
|appointed|
|Chair|
|Sandra Meadows|Appointed Chair|
|Finance, Audit & Risk Committee|
|MBE|July 2023|
|Succession Planning Group|
|Chair|
|Appointed Chair January|End of trusteeship July|
|Judy Robinson|Finance, Audit & Risk Committee|
|2020|2023|
|Succession Planning Group|
|Resigned as trustee|
|in December 2022|
|Vice-chair until November 2022|
|Chair HR committee until January 2023|and appointed and|
|Julie Farrow|December 2019|
|Succession Planning Task & Finish Group|appointed as Board|
|Appointed as Board advisor in November 2022|Advisor from April 2023|
|until November 2024|
|Vice-Chair from November 2022|
|Stephen Craker|Chair HR Committee from January 2023|November 2018|
|Finance, Audit & Risk Committee|
|Vice-Chair from October 2022|
|Kerrie Fletcher|November 2019|
|Chair Finance, Audit & Risk Committee|
|Appointed as co-opted member November 2022|
|HR committee|
|End of service|
|Alison Semmence|Succession Planning Task & Finish Group|December 2020|
|November 2023|
|HR committee|
|Angela White|
|November 2019|
|Finance, Audit & Risk Committee|
|(Carter) OBE|
|Succession Planning Group|
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NAVCA Annual Report 2023/24
**Page 3**
|**Name**
**Roles/commitee membership**|**Date elected/re-elected/**
**appointed**
**Date of leaving**|
|---|---|
|Clive Clarke
Co-opted
Lisa Healings
Treasurer from November 2022
Finance, Audit & Risk Commitee
Jess Sumner
HR Commitee
Succession Planning Task & Finish Group
Hannah Reid
HR Commitee
Christne Blythe
Michelle
Warburton
Leah Campbell
Kishor Patel|June 2021
End of trusteeship
December 2023
November 2022
November 2022
November 2022
November 2022
November 2020
End of trusteeship
May 2023
November 2023
End of trusteeship
May 2024
Appointed July 2024|
|**Company Secretary**|**Registered Ofce**|
|Maddy Desforges OBE|The Circle|
||33 Rockingham Lane|
|**Senior management team**|Shefeld|
|Maddy Desforges OBE|South Yorkshire|
|Alex Boys (resigned June 2024)|S1 4FW|
|Rich Warrington (appointed July 2024)||
|**Charity Registraton Number**|**Company Registraton Number**
02575206|
|1001635||
NAVCA Annual Report 2023/24
**Page 4**
## **Independent Examiner**
Tony Stanley ACA BWM Tempest Suite 5.1 12 Tithebarn Street Liverpool L2 2DT
## **Bankers**
## **Our Funders**
In 2023/24, NAVCA was grateful to receive funding from the following organisations, which enabled us to pursue our strategic objectives;
- Assura
- British Red Cross
- Department for Culture, Media and Sport (DCMS)
- In Kind Direct
Unity Trust Bank plc Nine Brindley Place Birmingham B1 2HB
## **Investment Managers**
Investec Wealth and Investment Beech House 61 Napier Street Sheffield S11 8HA
- Ladbrook Insurance
- Local Government Association
- National Cyber Security Centre
- National Voices
- National Council for Voluntary Organisations (NCVO)
- NHS Confederation
- NHS England (NHSE)
- Spirit of 2012
- The National Lottery Community Fund
- Voluntary and Community Sector (VCS) Emergencies Partnership
**NAVCA Annual Report 2023/24**
**Page 5**
## **H** ~~**i**~~ **ghl** ~~**i**~~ **ghts** ~~_)~~ **Over 1000 downloads**
## ~~**51 events with**~~ **over 800 attendees**
## **177**
people attended our Annual Conference in April 2023
of our ‘Embedding VCSE in ICS’ resources collection
We distributed
## **£400,000**
to **36** NAVCA members for activities to support Ukrainian refugees arriving in England, which supported over **7000** people.
**24 NAVCA members delivered cyber security training to 238 local VCS organisations**
organisations achieved the **22 20** VCQA
organisations achieved the LIQA or are going through the LIQA process
**NAVCA Annual Report 2023/24**
**Page 6**
Appointed as the new Chair of NAVCA in the summer of 2023, my first thoughts on writing this foreword run to the incredible tenacity and creativity of our sector and particularly local infrastructure organisations (LIOs). 2023-2024 was a time of significant pressure for the voluntary, community and social enterprise (VCSE) in communities: the strain of Covid 19 still lingering; the cost-of-living crisis worsening and generating significant pressures on households; some local authorities declaring bankruptcy in the face of dwindling finances; and voluntary and community organisations continuing to step up to support people and communities to meet some of the most basic needs. Against this backdrop, the role of LIOs remained critical in helping to bring communities together and build partnerships that strengthened their collective impact and purpose.
This year has seen a renewed focus on the role of LIOs and the rich fabric of diverse organisations that, together, make up our national provision. Through the hard work of the team working closely with our members, there is an emerging, wider understanding of the role LIOs play at place and with communities of interest.
NAVCA’s leadership role, to galvanise the sector, and be an intelligent connector and influencer working with statutory partners and other stakeholders, remained key to creating the conditions where innovation, resilience and the ability to flex and adapt could thrive. Within this, NAVCA’s role to support and advocate for LIOs, to work with them to identify and harness new opportunities, and to shine a spotlight on the key work they do was more important than ever.
This year, NAVCA brought its voice to the fore to speak out about the importance of supporting cohesive communities and highlighting their role in creating an environment where all people can flourish; to clearly
set out the functions of local infrastructure necessary to enable that to happen; and where we developed products and resources to share knowledge and inform our collective work.
Our work during the year included influencing and developing VCSE connection with Integrated Care Boards; working closely with NHS England and our members to fully understand the challenges and capitalise on the opportunities emerging from the wholesale reshaping of public health services; working closely with local authorities as they face ever more precarious finances and perhaps Section 114 notices; and launching the LIQA (Local Infrastructure Quality Accreditation) framework for organisations to showcase how they deliver the four functions of infrastructure to a high standard. Greater detail on the work and strategic objectives achieved during the year can be found in the ‘Strategy and Delivery’ section below.
As a long-time believer in the benefits of real collaboration and partnership, I was very pleased to see an increasing number of our members stepping in to lead collaborations within the VCSE and with other sectors. Here we offered a much-needed voice that constructively critiqued and challenged. NAVCA has in turn strengthened that voice nationally to support and advocate for local infrastructure, and to take its seat as an equal partner and co-chair in key projects including the Vision for Volunteering and VCS Emergencies Partnership.
Our work to encourage and enable greater diversity and inclusion within our own organisation and across the LIO sector had renewed focus, including the recruitment of new Trustees who offer new and different perspectives and developing plans to deepen our Anti-Racism work, whilst creating a broader approach to equity, equality, diversity and inclusion.
NAVCA Annual Report 2023/24
**Page 7**
As we reflect on the year that was, we also look forward to the year to come. 2024-25 offers new opportunities, with a new administration in Whitehall and thereby opportunities to continue advocating and influencing on behalf of LIOs and to create meaningful conversations with key decision makers and a range of government departments. There is great appetite for genuine, long-term strategies across health, housing, social care, transport, education and equalities. All of this in the context of greater devolution, an appetite for partnership working and for places to be informed by strong, independent VCSE support structures.
It feels very much as though we are about to embark on a new era, with a renewed understanding of the important role of connections and relationships to enable communities to thrive. We will be working hard over the next year to ensure our communities, partners and stakeholders can draw on the assets and intelligence of the VCSE sector through LIOs, which in turn will enable a focus on holistic delivery, and those much-needed long-term solutions which help us tackle inequality and poverty.
Throughout the coming year, NAVCA will continue to foster a strong network of high-quality support for the VCSE sector across England. We believe that is key for communities to thrive and for individuals to flourish. We look forward to continuing to work with our members to develop our approach and achieve our goal to strengthen and champion a strong, thriving and influential voluntary, community and social enterprise sector, through high quality local infrastructure organisations.
**It feels very much as though we are about to embark on a new era, with a renewed understanding of the important role of connections and relationships.**
With much gratitude to our partners and funders for their continued support, to our members for their input and contribution to NAVCA, to our staff for their steadfast commitment, resourcefulness and hard work, to CEO Maddy Desforges OBE for her intelligent and dynamic leadership, and to my Board of Trustees for their generosity, collegiate approach, sound knowledge and excellent strategic vision.
**Sandra Meadows MBE, FRSA**
NAVCA Annual Report 2023/24
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“[Achieving the LIQA] enables us to share our insights and learning across the wider voluntary sector, enabling us to enhance volunteering and good practice across North Somerset and wider. Going through the accreditation process has given us the space to assess our volunteer program, identify areas for improvement, and implement changes.”
Bernie Micklewright, Voluntary Action North Somerset
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NAVCA Annual Report 2023/24 **Page 9**
The trustees, who are also directors for the purposes of company law, are pleased to present their report together with the financial statements of the charity for the year ended 31 March 2024.
The legal and administrative information set out on pages 3, 4 and 5 forms part of this report.
The financial statements comply with current statutory requirements and the trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities FRS 102 (second edition, October 2019)” in preparing the annual report and financial statements of the charity.
## **Nature of governing document**
The charity is a company limited by guarantee and registered charity established in January 1991. It is operated under the rules of its memorandum and articles of association dated January 1991 and most recently amended November 2023. It has no share capital and the liability of each member in the event of winding-up is limited to £5.
## **Strategy and Delivery:**
## **Vision, mission and aims – local focus, national voice**
NAVCA’s vision is that every local area has a thriving community and voluntary sector, and strong social action to drive justice and active citizenship. Our mission is to strengthen and champion a thriving and influential voluntary and community sector through high quality local support organisations.
Our strategic ambitions are:
• to influence change and innovation in systems and services, locally and nationally, to shape a more fair and equal future and improve people’s lives;
• to bring together thinking and action to increase the impact of our network;
• to create a valued hub of knowledge which is shared widely to strengthen our action and impact;
• to ensure the NAVCA movement has the tools, resources and connections it needs.
## **Objectives and activities for public benefit**
The principal objects of the charity are “to promote any charitable purposes for the benefit of the public, in England, and, in particular, build the capacity of local support and development organisations and provide them with the necessary support, information and services to enable them to pursue or contribute to any charitable purpose.”
The trustees confirm that they have referred to the Charity Commission’s general guidance on public benefit and are satisfied that the organisation’s strategic framework, which provides the template for all of its work, conforms to these requirements.
**Page 10** ~~Ve~~ gQ
NAVCA Annual Report 2023/24
## **Our outcomes, against our strategic objectives**
Our strategic objectives for 2023/24 reflected the four key functions of infrastructure. This informed our work throughout the year, building on the launch of our refreshed strategy in April 2023.
In 2024, we secured funding from The National Lottery Community Fund to support our development programme. Building on the refreshed strategy, our work to develop the four functions of infrastructure and revised quality accreditations, the programme will develop how we work with members to achieve our vision. The outcomes from the project are:
• greater understanding of the internal and external conditions that need to exist for local infrastructure to thrive;
•an improved offer of support that is accessible to, and better reflects the needs of, local infrastructure organisations in England;
• a revised financial model that supports NAVCA to sustain its core support for local infrastructure;
• a plan for targeting support for local infrastructure in areas (thematic and geographic) of most need;
• a plan for collaborative working between local and national infrastructure that provides the right support at the right place, economies of scale and greater support to all Voluntary, Community and Social Enterprises (VCSEs);
• a greater understanding of NAVCA’s next steps to improve its leadership in equality, equity, diversity and inclusion (EEDI), and greater commitment from members to engage in practical action.
We have worked with a wide range of members in co-design groups, as well as bringing in member perspectives and needs through other mechanisms, including our annual conference, survey, website discussion forum and individual conversations. To the end of April, over 45 individuals from 40 member organisations have been involved in codesign groups, working through challenges and designing solutions. By December 2024, we will have developed our offer to make sure we have the greatest impact to support capacity building and influence on behalf of
LIOs in England. That will be developed further over the coming months and years, as we develop more products and look to secure longer term funding.
Alongside this, we continued to deliver against our strategic objectives, as set out below.
## **Networks and connections:**
## **Our aim was to bring together members to share information, experience and knowledge, strengthening the network and building confidence.**
NAVCA is a convenor of networks. We bring our members together to share experiences, knowledge and best practice, enabling them to draw on a bigger network to inform their work.
Our annual conference is a key point in the year to bring members together to network, share ideas and learn from one another. The 2023 conference brought together more than 175 people online in a set of talks and workshops. Building on the positive discussions and new connections of our 2023 conference, May 2024 saw the return of a face-to-face conference, bringing together over 120 delegates to discuss the future of local infrastructure. This strengthened the NAVCA network, provided learning opportunities and enabled valuable networking time.
We also regularly brought members together throughout the year to formally network around key issues. Topics included the development of Integrated Care Systems (ICS), working with the NHS, climate change, anti-racism and volunteering. Our health network is the only space specifically focused on embedding the VCSE in ICS structures. These networks are trusted spaces for people to share knowledge and leave feeling energised to drive work forward.
Groups of members in key roles also came together to share their experiences, especially where they might be the only person in their organisation fulfilling that role, for example our new CEOs network, or Barking Owl for communications workers. These networks offer invaluable support, thinking space and connections, and help members to build relationships outside of the NAVCA-convened space.
NAVCA Annual Report 2023/24
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Crucially, we bring together groups of members to inform NAVCA’s influencing work. The knowledge of our network is significant, and gathering the perspectives of members enables us to influence key stakeholders more effectively, particularly as issues come to the fore or are escalated. One example of a network formed this year in response to an evolving situation was around the critical issue of precarious local authority finances and the issue, or threat of, Section 114 notices. Engaging with members in a policy context helps us increase the influence of the NAVCA network, and ensures our asks reflect
“The breakout session I attended more than met my expectations - it was very interactive and gave real, practical examples I could learn from with plenty of nuanced discussion about how these ideas apply in the world of local infrastructure.”
Feedback on our Annual Conference 2023
the reality for local communities. These networks informed our influencing work with Government, as well as enabling us to develop and share resources with members.
## **Information gathering and sharing:**
## **Our aim was to gather and share information on behalf of the network, so members have ready access to a wide set of intelligence.**
Our role is to gather information from members and share it widely across the network. We also use that information to influence nationally, and to cascade timely and relevant information to members.
We produced succinct briefings to highlight pertinent issues such as local government funding, the Budget, changes to NHS commissioning guidelines and relevant research. Our briefings enable members to be informed and up to date, to identify where they need further information or to take action, and ease the burden on scanning wider events. As well as written briefings, our regular members’ briefing events are an opportunity to discuss recent activity and ensure we are focused on areas of greatest impact.
An important area of our work this year has been informing, developing and disseminating research. As part of the development programme, we are keen to have a more focused understanding of the drivers of quality and barriers to effective operating of LIOs. We have partnered with Sheffield Hallam University to carry out research into the internal and external conditions to enable effective local infrastructure services. In partnership with Sheffield Hallam University, a doctoral research student has been appointed to work on the important role of convening at place by local infrastructure organisations.
Part of our policy team’s role is to develop thinking and share it with members to enhance their own work. We co-produced a Theory of Change for local infrastructure with our Local Infrastructure Research Working Group. The group has identified priority topics for further research and are working with academic partners to get this research funded and delivered. This focus on research will support members in providing high quality infrastructure services.
NAVCA Annual Report 2023/24
**Page 12**
Volunteering is front and centre for our members, with 88% promoting or advertising volunteering opportunities (Connecting Locally). As a partner in the Vision for Volunteering, we have promoted and engaged a wide range of organisations, holding regular member meetings to explore and develop the Vision. We developed a toolkit for members to run their own Vision sessions, resulting in members leading work locally to engage their local VCSE, exploring how the volunteering environment can develop. Members have used the toolkit and Vision to develop their own local volunteering strategy. We also supported members to connect with other campaigns including Volunteers Week, the Big Help Out, and our own #VolunteerReady campaign.
We use information to influence government and other decision-makers, both reactively and proactively. Our members regularly flag issues and challenges occurring locally, that we pick up and escalate at a national level. For example, this year, we have contributed to ongoing work to identify policy that makes it difficult for VCSE organisations to open and run bank accounts, and responded to the draft Terrorism Premises Bill which could place a significant burden on small community buildings. We have responded to consultations on the Office for Local Government, advised on the implementation of the UK Subsidy Control Regime and provided extensive briefing on the cost of living crisis and local authority finances. We represent members’ knowledge, experience and expertise to policy and decision makers, and ensure that issues affecting the VCSE as a whole are heard and understood by government.
We stay connected with members and wider networks through a range of communications channels. We send fortnightly newsletters to keep in touch with members, and a monthly newsletter (NAVCA Connect) for a wider audience. NAVCA Connect has prompted organisations to become members, to access the networks and information we share. Maintaining our digital presence is important in raising our profile to promote the important role of local infrastructure, and we have done this through clear and focused communications. We are also increasing our LinkedIn presence, providing another channel for communications with members and stakeholders.
them to meet members’ needs. Our ‘Embedding VCSE in ICS’ resources had over 1000 downloads (between September 2023 and April 2024), as organisations across the country sought to understand and learn from others’ best practice. We have also shared information on specific health issues, such as the Hewitt Review and NHS Provider Selection Regime, and gathered their views and experiences to inform our work.
We work to create stronger connections between local VCSE infrastructure organisations and all stakeholders involved in social prescribing at a national, regional, system and place level. We are working with our members to identify gaps in the social prescribing ecosystem and to offer solutions. We published the output of our partnership with NASP and Spirit of 2012, which included a Self-Assessment Development Guide for Social Prescribing Link Worker Host Organisations, and Impactful Social Prescribing materials designed to support LIO engagement with Primary Care Networks.
This year, we also produced two videos with NAVCA members Nova Wakefield District and Burnley Pendle and Rossendale CVS, demonstrating the importance of working in partnership to deliver social prescribing services locally. We interviewed members, social prescribers and Primary Care Networks about the importance of health systems working with the VCSE sector. We are continuing to build on this work and to communicate the value of partnership-working in the health space.
“The LIQA process was so well conducted and helpful - a real opportunity to reflect and plan - brilliant work!”
Chris Hailey Norris, Up for Yorkshire
We have developed and shared specific resources for members on health system transformation, developing
NAVCA Annual Report 2023/24
**Page 13**
## **Providing resources and support:**
## **Our aim was to identify, develop and support tools and resources NAVCA members need to be effective and increase their impact.**
Working with our members to provide tools and resources to enable them to increase their impact is a key part of our role, delivered across a number of different areas of LIO activity.
We are delighted to have launched a new website, which is easier to navigate and showcases our work in an accessible way, as well as creating an online hub with interactive bulletin boards and space for members to share resources. This has been a focus for the year, and we have received positive feedback about the modern and engaging look of the website. Our resource hub contains over 150 resources, and members can now browse and download relevant material.
We have enabled members to assess, develop and reflect on their work, through the LIQA (Local Infrastructure Quality Accreditation) and VCQA (Volunteer Centre Quality Accreditation). The LIQA was launched early in the year, providing a platform to promote and strengthen understanding of local infrastructure nationally, as well as enabling members to show how they meet a quality benchmark. The accreditations were developed through a co-design process with members and engagement with stakeholders, including local government and the NHS, to understand and meet their needs. We have a strong set of assessors to ensure independent peer review. Two organisations achieved the LIQA by the end of March, with a further 20 going through the process, and 20 organisations achieved the VCQA. With more members achieving the Quality Accreditations, our network is strengthened and we can confidently demonstrate the value of local infrastructure to stakeholders.
times since it was published in February 2024. The provides a reflective framework around what LIOs do, helps members develop their work and practice, and has also given us a focused approach to content on our social media platforms and with stakeholders.
We worked in partnership with the National Cyber Security Centre to cascade cyber security training through our members to local groups. We provided materials, supported delivery and paid for activity. 24 NAVCA members delivered training to 238 local VCSE organisations, with 99% of attendees reporting that the training increased their knowledge and understanding of cyber security threats and how to both prevent and report them. 99% of attendees also stated that the session would help them and their organisation do their job better.
NAVCA members across the country have stepped up to emergencies in recent years. This year, many members were focused on supporting arrivals from the conflict in Ukraine, convening networks and assisting new groups and groups that adapted existing activity. NAVCA received funding from British Red Cross to support our members to build that capacity. We distributed £400,000 over the past 2 years to 36 NAVCA members, who used it to provide infrastructure support which benefitted over 7000 Ukrainian refugees across England. This funding enabled our members to bring groups together to share information, identify gaps and form new groups where needed, strengthening the VCSE response to the crisis.
We have developed our work on the Four Functions of Infrastructure, which sets out a framework of what good local infrastructure is and demonstrates the nature of support that is needed locally. We published a guide to the Four Functions for members, with examples, case studies, and exploration of impact at place. This document has been downloaded over 250
NAVCA Annual Report 2023/24
**Page 14**
“This is really great and given me lots of ideas for a workshop with our local climate action network - around accessible and empowering language!” (feedback on NAVCA Climate Network)
“All NAVCA events help me to think about the direction we are heading and give ideas for good practice from other areas.” - Louise Perch, Voluntary Action Rotherham
## NAVCA member VAST
“I’ve found it so useful and was pleasantly surprised by the safe space it offers to ask questions and learn from others, most of whom are experiencing the same challenges as you. I’ve already booked up to all the dates next year, thank you!” - Lindsey Brown, Spark Somerset (on the Barking Owl network)
NAVCA Annual Report 2023/24 -
**Page 15**
## **Influencing system change:**
Our aim was to increase the profile of local infrastructure, so that it influences local and national systems, and increases people’s ability to positively influence decisions.
This year, we have strengthened our narrative and position to influence wider system change. We have shared and gathered information, convened networks of members, and developed our policy and approaches.
Notably, we held a stakeholder roundtable in May, bringing together policy makers, funders and practitioners to explore the role of LIOs and challenges they face, to identify how we can work together to ensure quality support is in place across England. The scale of challenges faced and wealth of independent corroborating evidence supporting the need for quality local infrastructure enabled an informed discussion. Commitments were made to work with NAVCA to achieve our vision, and the Lottery-funded Development Programme is one of the tangible outcomes of the roundtable.
We engage regularly with government and national bodies, including the Department for Culture, Media and Sport (DCMS), Department for Levelling Up, Housing and Communities (DLUHC) and NHS England, to explore the role of local infrastructure and the impact of policies and practice on communities. We are pleased that this year DCMS have commissioned research to develop its evidence base on the positive impacts of effective local civil society infrastructure, the negative impacts of its absence, and the conditions and models for building effective local infrastructure. The project will be completed by the end of December 2024 and we look forward to understanding how its findings will shape our work and that of our members.
While some of our influencing is on specific topics leading to specific outcomes, some is regular highlighting of issues seen locally, putting a spotlight on the impact of wider policy and issues. By gathering and analysing information about precarious local authority finances, we shared information across members and importantly provided information on the reality of how funding cuts were impacting local
communities, VCSE and LIOs to DLUHC and DCMS. We have started further detailed policy work with government and this work will continue through 2024/25 as the funding situation remains acute.
We continue to co-chair the VCS Emergencies Partnership (VCSEP), bringing together emergency response and community organisations to prepare for, respond to and learn from emergencies. This year, integrating the VCSE into Local Resilience Forums has been a key piece of work, as well as building on capability events and networks. Our regular VCSEP network events bring together statutory partners as well as the VCSE, increasing understanding and appreciation of the role the VCSE plays in communities. See the VCSEP impact report here.
Likewise, our role as partners in the Vision for Volunteering is focused on better understanding how the volunteer landscape is changing, steering the direction of volunteering so that everyone who wants to can volunteer, and developing approaches to meet the challenges to enable that to happen. By setting out and embedding a vision with equity, equality, diversity and inclusion at its heart, we are continuing to see positive change in views towards volunteering and the voluntary sector.
NAVCA member Community Action Suffolk
NAVCA Annual Report 2023/24
**Page 16**
## **Enablers:**
Whilst we are a small team, we have worked through the year to make sure the basics are right to enable us to function smoothly and efficiently.
We have worked to develop how we work as a small team through the year. Our trustees are a vibrant group, and we thank Judy Robinson for her many years supporting and guiding NAVCA as Chair. Sandra Meadows MBE joined us in the summer and has brought significant wisdom and experience to continue that guiding hand. Trustees play a key role as a sounding board, and bring deeper insights into how and where members operate.
We continue to develop our internal systems and processes to be as streamlined as possible. As well as the new website enabling us to communicate better with members, our CRM enables us to capture and use information, integrating with the website for example around booking events.
Team members in 2023/24 were:
- Alex Boys
- Maddy Desforges OBE
- Jill Hopkinson
- Cheng Ee Kok
- Emily Lewis
- Lydia Lowther
- Conor Smith
- Rebecca Vickers
- Yvonne Wan
Trustees for the year are detailed on pages 3 to 4.
NAVCA Annual Report 2023/24
**Page 17**
## **Looking ahead - 2024/25:**
Having launched our refreshed strategy a year ago, our mission and vision remain as above.
A significant focus for 2024/25 is our development programme, looking to develop our approach and ensure good quality infrastructure support for the VCSE across England. Our aim is to better understand the conditions where LIOs thrive, and provide the support needed to enable this. Working with Sheffield Hallam University, we are undertaking research to identify specific conditions, both internal and external, where local infrastructure thrives. This will inform the development of our offer. We are also looking at our financial model and membership structures, to meet the needs of the network and ensure NAVCA’s financial sustainability. Equity, equality, diversity and inclusion run through all of that, as we look to accelerate our journey, and that of our members, through developing specific products, and ensuring that EEDI is at the heart of everything we do.
We remain focused on our 4 strategic objectives:
**Thinking and working together on challenges** – We will bring NAVCA members together to share expertise and experience, using the strength of the network to support each other. Our face-to-face conference is a showcase event to bring members together, to build new connections and develop existing ones.
– We will **Sharing relevant and timely information** resource NAVCA members through regular briefings and meetings on topical policy issues relevant to local infrastructure. We will work with partners to develop and share guidance on good partnership between local authorities, ICS structures and others to raise the profile and contribution of the VCSE at place. We will gather and promote good practice examples and guides around the four functions of infrastructure.
**Providing tools and resources** – Our new website is a platform for sharing information and resources with members. We will build on the foundations of Quality Accreditation and the Four Functions of Infrastructure guide to support members to offer high-quality support. We will continue to offer succinct, relevant briefings and guidance both reactively and proactively to meet need.
– **Leading and influencing wider system change** As co-chair of VCSEP and partner in the Vision for Volunteering, we are well placed to influence specific agendas, ensuring that local communities, social action, and the support structures to make sure they are thriving are brought to the fore of debate. We will build and use relationships with national stakeholders including the Department for Culture, Media and Sport (DCMS), the Ministry for Housing, Communities and Local Government (MHCLG), NHS England, Local Government Association (LGA) and others to further the role of social action and local VCSE through LIOs.
NAVCA Annual Report 2023/24
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## **Our Trustee Board**
of risk is reviewed by the senior management team and the Trustee Board.
The principal risks and their mitigations are:
NAVCA is managed by a Trustee Board comprising up to 13 trustees. Nine must be elected by NAVCA members, and a further four can be appointed/coopted by the trustees. Trustees are appointed for a three-year term and can serve no more than six consecutive years as a trustee. The Chair is appointed by trustees, and again must serve no more than six consecutive years.
In 2023/24, our vice chairs were Kerrie Fletcher and Stephen Craker. Lisa Healings was Treasurer.
The Board is served by two standing sub committees. Two Vice Chairs support the Chair – Kerrie Fletcher and Stephen Craker - and chair these sub committees – Finance, Audit and Risk (chaired by Kerrie Fletcher) which meets quarterly; and HR (chaired by Stephen Craker) which meets 6 monthly. A third sub committee on succession planning is chaired by Julie Farrow. In addition, the Board establishes working groups on specific topics, chaired by a trustee, to undertake tasks delegated to them by the Board, and advise the Board on policy and strategy.
New trustees are provided with induction, ongoing support and development to help them fulfil their role. Details of trustees who have served during the year are set out on pages 3 to 4.
All trustees give their time freely and no trustee was paid for their role as trustee during the year. Details of trustee expenses and related party transactions are disclosed in notes 18 and 19 of the accounts.
Trustees are required to disclose all relevant interests and register them with the company secretary and, in accordance with the organisation’s Memorandum and Articles, withdraw from decisions where a conflict of interest arises.
## **Internal control and risk management**
The trustees examine the major risks faced by the charity, in relation to external factors and relationships, its governance and management, its internal operations and its business. The management
• **Governance** – sufficient breadth and depth of experience among trustees to ensure the capacity and insight is brought to bear to successfully oversee and steer the organisation. We have reviewed the diversity of trustees to ensure a range of perspectives inform decision making and governance. We will continue to work on this to ensure we have a vibrant, engaged Board.
• **Quality** - ensuring consistent quality infrastructure support is available across England. Our development programme builds on work to develop the four functions of infrastructure and launch of the Local Infrastructure Quality Accreditation.
• **Funding** - the funding environment remains tight. We continue to work to secure long term funding for our core activities, building from a foundation of setting out the critical role local infrastructure plays, the importance of good quality support across England, and NAVCA’s role to develop that. The board have agreed a refreshed income generation strategy to guide our approach.
The trustees keep the systems of internal financial control under review. Systems have been designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include:
• a 5-year strategic and one year business plan supported by an annual budget approved by the trustees;
• regular consideration by the trustees of financial results, variance from budgets and performance against the non-financial annual plan;
• clear delegation of authority and separation of duties.
The internal financial controls conform to guidelines issued by the Charity Commission.
NAVCA Annual Report 2023/24
**Page 19**
## **Arrangements for setting pay and remuneration of key management personnel**
The setting of pay and remuneration for all members of staff is reserved to the Board in NAVCA’s scheme of delegation, with salaries approved annually as part of the budget setting process.
## **Our staffing structure**
**As of 31 March 2024, our organisation structure was:**
NAVCA Annual Report 2023/24
**Page 20**
## **Fundraising standards information**
NAVCA does not carry out fundraising activities from the public. Funds come from grants, contracts and commercial income including membership fees.
## **Finance**
The results for the year are shown in the Statement of Financial Activities. We started the year with a proposed deficit budget, relying on using reserves while we rebuilt our approach, offer, and membership structures. As in previous years, we secured significant unplanned resource during the course of the year. The budget was not revised, but both Board and Finance, Audit and Risk Committee were kept fully up to date throughout to inform decision making.
Of note this year is buy-out of the pension liability at £40,626.90 (including fees of £4,388 ), with commensurate reduction in our cost of closure in the reserves policy. The end of year out turn was a net decrease in unrestricted funds of £54,368.
## **Reserves policy**
NAVCA’s reserves policy is to retain sufficient funds to cover closure liabilities, should the organisation be faced with closure, including 3 months to cover operating costs enabling orderly closure. We estimate between £55,000 and £174,000 is required to cover these costs.
The calculated level of free reserves at 31 March 2024 was £22,685 (2023: £40,863) comprising total unrestricted funds of £458,500 (2023: £512,868) less the Fixed Asset Investments of £256,315 (2023: £245,005) and designated funds of £179,500 (2023 £227,000) (Note 13).
## **Investment powers and policy**
Under its Memorandum and Articles of Association, the charity has the power to make any investment that the trustees see fit. At the end of 2023/24 the amount the charity had invested stood at a market value of £256,315 (2023: £245,005)
Bank interest receivable during the year amounted to £5,148 (2023: £2344).
## **Going concern**
The financial statements have been prepared on a going concern basis. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure are sufficient with the level of reserves for the charity to be able to continue as a going concern.
In addition, we retain up to £80,000 for specific business development and income fluctuation. This comprises £20 000 to £40 000 of reserves to cover fluctuations in income; and £30 000 to £40 000 to allow for investment in business development as required. Designated funds have been created to ensure that funds are ringfenced to cover this reserves requirement. The amount of the designation has been calculated to be the mid-point of the required range.
We therefore expect to hold between £105,000 and £254,000 in reserves. This offers a balance between being prudent and realistic, ensuring the charity makes best use of its resources. For operating purposes we will take a mid-point of £179, 500.
NAVCA Annual Report 2023/24
**Page 21**
“I just wanted to say thank you for arranging the new CEO meetings – I was really looking forward to it and found it beneficial. I’d like to add how much I admire NAVCA’s work, which I feel is elevating the role and value of infrastructure organisations.”
Feedback from a new NAVCA member CEO on our support network and influencing work.
NAVCA Annual Report 2023/24 **Page 22**
**Page 22**
## **National Association for Voluntary and Community Action - Trustees’ Report**
## **Small companies provision statement**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
## **Statement of Responsibilities**
The trustees (who are also the directors of National Association for Voluntary and Community Action for the purposes of company law) are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”. The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
• select suitable accounting policies and apply them consistently;
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The annual report was approved by the trustees of the charity on 05/09/24 and signed on its behalf by:
**Sandra Meadows MBE, FRSA**
**Chair, on behalf of the Board**
• observe the methods and principles in the Charities SORP;
• make judgements and estimates that are reasonable and prudent;
• state whether applicable UK accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
NAVCA Annual Report 2023/24
**Page 23**
## ~~**Independent**~~
## **Independent Examiner’s Report to the Members of National Association for Voluntary and Community Action.**
I report to the trustees on my examination of the accounts of National Association for Voluntary and Community Action (the charity) for the year ended 31 March 2024.
This report is made solely to the charity’s trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My examination has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my examination, for this report, or for the opinions I have formed.
## **Responsibilities and basis of report**
As the trustees of the charity (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 financial statements of the charity 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 financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable 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 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 that in any material respect:
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 financial statements to be reached.
Tony Stanley ACA BWM Tempest Suite 5.1 12 Tithebarn Street Liverpool L2 2DT
Dated: 26/09/24
NAVCA Annual Report 2023/24
**Page 24**
## **Statement of Financial Activities for the Year Ended 31 March 2024**
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
|**2024**
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)|**2024**
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)|**2024**
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)|**2024**
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)|**2024**
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)|
|---|---|---|---|---|
|**Note**
**Unrestricted**
**funds £**
**Restricted**
**funds £**
**Total 2024 £**
**Income and Endowments from:**
Donations and legacies
2
40,562
-
40,562
Charitable activities
3
279,708
104,206
383,914
Investment income
4
12,351
-
12,351
ee|||||
|Total Income||332,621|104,206|436,827|
|**Expenditure on:**
Raising funds
Charitable activities|5
6|(2,344)
(391,095)|-
(326,914)|(2,344)
(718,009)|
|Total Expenditure
Gains/losses on investment assets||(393,439)
6,450|(326,914)
-|(720,353)
6,450|
|Net expenditure
Net movement in funds
**Reconciliation of funds**||(54,368)
(54,368)|(222,708)
(222,708)|(277,076)
(277,076)|
|Total funds brought forward||512,868|242,379|755,247|
|Total funds carried forward|17|458,500|19,671|478,171|
All of the charity’s activities derive from continuing operations during the above period.
The funds breakdown for the period is shown in note 17.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
The notes on page 28 to 44 form an integral part of these financial statements.
NAVCA Annual Report 2023/24
**Page 25**
## **Statement of Financial Activities for the Year Ended 31 March 2024**
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
**----- Start of picture text -----**
Unrestricted Restricted Endowment
Note Total 2023 £
funds £ funds £ funds £
Income and Endowments from:
Donations and legacies 2 33,349 - - 33,349
Charitable activities 3 173,482 1,298,718 - 1,472,200
Investment income 4 8,924 - - 8,924
Total Income 215,755 1,298,718 - 1,514,473
Expenditure on:
Raising funds 5 (2,218) (2,218)
Charitable activities 6 (229,188) (1,218,700) (4,588) (1,454,476)
Total expenditure (231,406) (1,218,700) (4,588) (1,454,694)
Gains/losses on investment assets (23,692) (23,692)
Net (expenditure)/income (39,343) 80,018 (4,588) 36,087
Transfers between funds 17,665 (17,665) -
Other recognised gains and losses
- -
Actuarial gains on defined benefit pension schemes (17) (17)
Net movement in funds (21,695) 62,353 (4,588) 36,070
Reconciliation of funds
Total funds brought forward 534,563 180,026 4,588 719,177
Total funds carried forward 17 512,868 242,379 - 755,247
**----- End of picture text -----**
All of the charity’s activities derive from continuing operations during the above period.
The funds breakdown for the period is shown in note 17.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
The notes on pages 28 to 44 form an integral part of these financial statements.
NAVCA Annual Report 2023/24
**Page 26**
## **Balance Sheet as at 31 March 2024**
|**Balance Sheet as at 31 March 2024**|**Balance Sheet as at 31 March 2024**|**Balance Sheet as at 31 March 2024**|**Balance Sheet as at 31 March 2024**|
|---|---|---|---|
|**Note**
**2024 £**
**2023 £**
**Fixed assets**
Investments
9
256,315
245,005
**Current assets**
Debtors
10
9,835
118,575
Cash at bank and in hand
11
308,390
545,166
~~Pe~~||||
|Total
**Creditors: Amounts falling due within one year**|12|318,225
(96,369)|663,741
(147,486)|
|**Net current assets**||221,856|516,255|
|**Total assets less current liabilities**
**Creditors: Amounts falling due after more than one year**|13|478,171
-|761,260
(6,013)|
|**Net assets**||478,171|755,247|
|**Funds of the charity:**
**Restricted income funds**
Restricted funds
**Unrestricted income funds**|17|19,671|242,379|
|Unrestricted funds|17|458,500|512,868|
|**Total funds**||478,171|755,247|
For the financial year ending 31 March 2024, the charity was entitled to exemption from the audit requirement contained in section 477 of the Companies Act 2006 relating to small companies.
Directors’ responsibilities:
• The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The notes on pages 28 to 44 form an integral part of these financial statements.
The financial statements on pages 25 to 44 were approved by the trustees, and authorised for issue on 05/09/24 and signed on their behalf by: Jie~~ Lisa Healings, Treasurer
NAVCA Annual Report 2023/24
**Page 27**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **1. Accounting policies**
National Association for Voluntary and Community Action is a private company limited by guarantee incorporated in England and Wales. The registered office is The Circle, 33 Rockingham Lane, Sheffield, South Yorkshire, S1 4FW.
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
National Association for Voluntary and Community Action meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.
assessment in respect of a period of one year from the date of approval of the financial statements.
## **Exemption from preparing a cash flow statement**
Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## **Grants receivable**
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## **Deferred income**
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or
- The donor has imposed conditions which must be met before the charity has unconditional entitlement.
## **Going concern**
## **Investment income**
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
NAVCA Annual Report 2023/24
**Page 28**
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## **Raising funds**
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
## **Charitable activities**
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
## **Taxation**
The charity 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 charity 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.
## **Tangible fixed assets**
Tangible fixed assets are initially measured at cost and
subsequently measured at cost or valuation, net of depreciation and impairment losses. All fixed assets valued at £2,000 or more are capitalised at cost.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
||as follows:||
|---|---|---|
||**Asset class**
Furniture & equipment|**Depreciaton method**
**and rate**
20% straight line|
||Computer equipment|33% straight line|
## **Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **Fixed asset investments**
Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.
## **Trade and other debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised
NAVCA Annual Report 2023/24
**Page 29**
cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Trade and other creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted income funds are those grants for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
## **Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make estimates, assumptions and judgements about the carrying value of assets and liabilities which may not be readily apparent from other sources.
The estimates and assumptions are based partly on historical experience while judgement incorporates less empirical factors considered to be relevant such as the current and potential future economic and political environment and the exercise of suitably cautious prudence.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is amended where the change affects only that period, or in the period of the revision and future periods where the change affects both current and future periods.
The estimates, assumptions and judgements which have the potential to affect a material adjustment to the carrying value of assets and liabilities are as follows:
## **Deferred Income**
Income is deferred to future periods where the funding agreements stipulate the time period for which the funding is provided.
## **Pensions and other post retirement obligations**
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
NAVCA Annual Report 2023/24
**Page 30**
## **2. Income from donations and legacies**
**----- Start of picture text -----**
Unrestricted
funds Total 2024 £
General £
**----- End of picture text -----**
Grants, including capital grants;
|Government grants|29,257|29,257|
|---|---|---|
|Grants from other charites|11,305|11,305|
|Total|40,562|40,562|
||**Unrestricted**
**funds**
**General £**|**Total 2023 £**|
|Grants, including capital grants;|||
|Grants from other charites|33,349|33,349|
|Total|33,349|33,349|
## **Government Grants**
The following government grants were received during the year:
National Lottery Community Fund £22,998 (2023 £nil) -to fund a development programme in respect of member support.
NCVO on behalf of the Department for Media, Culture & Sport £10,305 (2023 £nil) - to support volunteering activity and communications around national volunteering schemes.
VCSEP - with British Red Cross £18,000 to fulfil the chair and leadership role, working through a secretariat team.
There were no unfulfilled conditions in respect of these grants at the year end.
No other forms of government assistance have been received by the charity.
NAVCA Annual Report 2023/24
**Page 31**
## **3. Income from charitable activities**
||**Unrestricted**
**funds**
**General £**|**Restricted**
**funds £**|**Total 2024 £**|
|---|---|---|---|
|Grant and project income|-|99,206|99,206|
|Membership|87,157|-|87,157|
|Contracts|123,750|-|123,750|
|Quality accreditaton|57,797|-|57,797|
|Events|1,953|-|1,953|
|Other income|2,988|-|2,988|
|Sponsorship|5,000|5,000|10,000|
|Advertsing income|1,063||1,063|
|Total|279,708|104,206|383,914|
||**Unrestricted**
**funds**
**General £**|**Restricted**
**funds £**|**Total 2023 £**|
|Grant and project income|-|1,298,718|1,298,718|
|Membership|54,909|-|54,909|
|Contracts|68,167|-|68,167|
|Quality accreditaton|39,175|-|39,175|
|Events|10,486|-|10,486|
|Advertsing income|745||745|
|Total|173,482|1,298,718|1,472,200|
NAVCA Annual Report 2023/24
**Page 32**
## **4. Investment income**
||**Unrestricted**
**funds**
**General £**|**Total 2024**
**£**|
|---|---|---|
|Income from dividends;
Dividends receivable from other listed investments|7,203|7,203|
|Interest receivable and similar income;
Interest receivable on bank deposits|5,148|5,148|
|Total|12,351|12,351|
||**Unrestricted**
**funds**
**General £**|**Total 2023**
**£**|
|Income from dividends;
Dividends receivable from other listed investments|6,580|6,580|
|Interest receivable and similar income;
Interest receivable on bank deposits|2,344|2,344|
|Total|8,924|8,924|
## **5. Expenditure on raising funds**
## a) Investment management costs
||**Unrestricted**
**funds**
**General £**|**Total 2024**
**£**|
|---|---|---|
|Other investment management costs;
Amounts payable to investment managers|2,344|2,344|
|Total|2,344|2,344|
||**Unrestricted**
**funds**
**General £**|**Total 2023**
**£**|
|Other investment management costs;
Amounts payable to investment managers|2,218|2,218|
|Total|2,218|2,218|
NAVCA Annual Report 2023/24
**Page 33**
## **6. Expenditure on charitable activities**
||**Actvity**
**undertaken**
**directly £**|**Grant funding of**
**actvity £**|**Actvity support**
**costs £**
**(note 7)**|**2024 £**|
|---|---|---|---|---|
|Grant and project expenses|212,539|-|116,513|329,052|
|Member support|-|-|125,267|125,267|
|Grants distributed|-|210,411|-|210,411|
|Contract expenses|22,238|-|31,041|53,279|
|Total|234,777|210,411|272,821|718,009|
||**Actvity**
**undertaken**
**directly £**|**Grant funding of**
**actvity £**|**Actvity support**
**costs £ (note 7)**|**2023 £**|
|Grant and project expenses|102,218|-|284,991|387,209|
|Member support|48,570|-|139,772|188,342|
|Grants distributed|-|815,190|-|815,190|
|Contract expenses|18,387|-|43,348|61,735|
|Total|169,175|815,190|468,111|1,452,476|
NAVCA Annual Report 2023/24
**Page 34**
## **7. Analysis of governance and support costs**
Support costs allocated to charitable activities
||**Basis of**
**allocaton**|**Finance costs £**|**Informaton**
**technology £**|**Staf costs £**|**Premises costs**
**including**
**depreciaton £**|**Other support**
**costs £**|**Total 2024 £**|
|---|---|---|---|---|---|---|---|
|Member support|Expenditure|944|26,068|-|6,453|91,802|125,267|
|Grants and project expenses|Expenditure|-|-|59,614|-|56,899|116,513|
|Contract expenses|Expenditure|-|-|26,591|-|4,450|31,041|
|Total||944|26,068|86,205|6,453|153,151|272,821|
||**Basis of**
**allocaton**|**Finance costs £**|**Informaton**
**technology £**|**Staf costs £**|**Premises costs**
**including**
**depreciaton £**|**Other support**
**costs £**|**Total 2023 £**|
|Member support|Expenditure|1,314|12,832|-|5,848|119,778|139,772|
|Grants and project expenses|Expenditure|-|-|211,622|-|73,369|284,991|
|Contract expenses|Expenditure|-|-|30,614|-|12,734|43,348|
|Total||1,314|12,832|242,236|5,848|205,881|468,111|
**Page 35**
NAVCA Annual Report 2023/24
## Governance costs
**----- Start of picture text -----**
|||||
|---|---|---|---|
|Unrestricted|
|Total 2024|Total 2023|
|funds|
|£|£|
|General £|
|Audit and accountancy fees|
|IE and accounts preparation|10,000|10,000|14,574|
|Trustees remuneration and expenses|2,544|2,544|3,033|
|Total|12,544|12,544|17,607|
**----- End of picture text -----**
## **8. Staff costs**
The aggregate payroll costs during the year were as follows:
**----- Start of picture text -----**
||||
|---|---|---|
|2024 £|2023 £|
|Staff costs during the year were:|
|Wages and salaries|275,498|323,914|
|Social security costs|23,178|34,300|
|Pension costs|53,110|26,033|
|Total|351,786|384,247|
**----- End of picture text -----**
The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:
**----- Start of picture text -----**
||||
|---|---|---|
|2024 No.|2023. No|
|Average number of employees|8|10|
**----- End of picture text -----**
8 (2023 - 10) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £53,110 (2023 - £26,033).
The current year charge includes £36,239 in relation to the crystallised liability arising on the withdrawal from the defined benefit pension scheme.
The number of employees whose emoluments fell within the following bands was:
**----- Start of picture text -----**
||||
|---|---|---|
|2024 No.|2023 No.|
|£60,001 - £70,000|-|1|
|£70,001 - £80,000|1|-|
**----- End of picture text -----**
The total employee benefits of the key management personnel of the charity were £132,863 (2023 - £126,201).
NAVCA Annual Report 2023/24
**Page 36**
## **9. Fixed asset investments**
**----- Start of picture text -----**
||||
|---|---|---|
|2024 £|2023 £|
|Other investments|256,315|245,005|
**----- End of picture text -----**
## Other investments
**----- Start of picture text -----**
||||
|---|---|---|
|Listed investments|
|Total £|
|£|
|Cost or Valuation|
|At 1 April 2023|245,005|245,005|
|Revaluation|(3,393)|(3,393)|
|Additions|88,964|88,964|
|Disposals|(74,261)|(74,261)|
|At 31 March 2024|256,315|256,315|
|Net book value|
|At 31 March 2024|256,315|256,315|
|At 31 March 2023|245,005|245,005|
**----- End of picture text -----**
## **10. Debtors**
**----- Start of picture text -----**
2024 £ 2023 £
**----- End of picture text -----**
**----- Start of picture text -----**
||||
|---|---|---|
|Trade debtors|8,172|50,545|
|Prepayments|1,663|1,512|
|Other debtors|-|66,518|
|Total|9,835|118,575|
**----- End of picture text -----**
## **11. Cash and cash equivalents**
**----- Start of picture text -----**
2024 £ 2023 £
**----- End of picture text -----**
**----- Start of picture text -----**
||||
|---|---|---|
|Cash on hand|-|21|
|Cash at bank|308,390|545,145|
|Total|308,390|545,166|
**----- End of picture text -----**
NAVCA Annual Report 2023/24
**Page 37**
## **12. Creditors: amounts falling due within one year**
**----- Start of picture text -----**
2024 £ 2023 £
**----- End of picture text -----**
|Trade creditors|629|34,888|
|---|---|---|
|Other taxaton and social security|24,395|7,837|
|Other creditors|2,019|2,497|
|Accruals and deferred income|69,326|102,264|
|Total|96,369|147,486|
## **13. Creditors: amounts falling due after one year**
||**2024**|**£**
**2023 £**|
|---|---|---|
|Other creditors|-|6,013|
## **14. Obligations under leases and hire purchase contracts**
## Operating lease commitments
Total future minimum lease payments under non-cancellable operating leases are as follows:
**----- Start of picture text -----**
2024 £ 2023 £
**----- End of picture text -----**
|Land and buildings|||
|---|---|---|
|Within one year|1,878|5,635|
|Between one and fve years|-|1,878|
|Total|1,878|7,513|
## **15. Pension and other schemes**
Defined benefit pension schemes
During the period the charity withdrew from its defined benefit pension scheme paying the sum of £36,239 to cover the crystalised liability on withdrawal (excluding fees).
## **16. Charity status**
The charity is a company limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £5 towards the assets of the charity in the event of liquidation.
NAVCA Annual Report 2023/24
**Page 38**
## **17. Funds**
|**17. Funds**|||||||
|---|---|---|---|---|---|---|
|**Unrestricted funds**
**General**
General Funds
**Designated**
Closure & developmentprovision|**Balance at 1**
**April 2023 £**
285,868
227,000|**Incoming**
**resources £**
332,621
-|**Resources**
**expended £**
(393,439)
-|**Transfers £**
47,500
(47,500)|**Other recognised**
**gains/(losses) £**
6,450
-|**Balance at 31**
**March 2024 £**
279,000
179,500|
|**Total unrestricted funds**|512,868|332,621|(393,439)|-|6,450|458,500|
|**Restricted funds**|||||||
|Assura|-|70,000|(55,000)|-|-|15,000|
|Ukraine|220,410|-|(220,410)|-|-|-|
|DCMS EP Phase III|4,671|-|-|-|-|4,671|
|Social Prescribing|17,298|1,208|(18,506)|-|-|-|
|TNLCF Development|-|32,998|(32,998)|-|-|-|
|**Total restricted funds**|242,379|104,206|(326,914)|-|-|19,671|
|**Total funds**|755,247|436,827|(720,353)|-|6,450|478,171|
**Page 39**
NAVCA Annual Report 2023/24
**----- Start of picture text -----**
Balance at 1 Incoming Resources Other recognised Balance at 31
Transfers £
April 2022 £ resources £ expended £ gains/(losses) £ March 2023 £
Unrestricted funds
General
General Funds 267,563 215,755 (231,406) 57,665 (23,709) 285,868
Designated
- - -
Closure & development provision 267,000 (40,000) 227,000
Total unrestricted funds 534,563 215,755 (231,406) 17,665 (23,709) 512,868
Restricted funds
HWA Coordinator - 12,625 (12,625) - - -
- - - -
NHSE Embedding VCSE 45,400 (45,400)
- - - -
NHSE Integrated Toolkit 49,800 (49,800)
C&P ICS - 20,551 (20,551) - - -
- - - -
Cost of Living Support 680,000 (680,000)
- - - -
Intelligence Gathering ICS 10,000 (10,000)
- - - -
Vision for Volunteering 45,750 (45,750)
Ukraine - 440,000 (219,590) - - 220,410
- - - -
DCMS EP Grant Distribution 51,965 (51,965)
DCMS EP Phase III 4,671 - - - - 4,671
- -
Social Prescribing 10,525 71,792 (65,019) 17,298
- - - -
Tender Support Project 4,049 (4,049)
- - - -
Public Law Project 13,616 (13,616)
VCSEP - 18,000 (18,000) - - -
Total restricted funds 180,026 1,298,718 (1,218,700) (17,665) - 242,379
Endowment funds
Expendable
- - - -
Sir John Wriggley Bequest 4,588 (4,588)
- - - -
4,588 (4,588)
Total funds 719,177 1,514,473 (1,454,694) - (23,709) 755,247
**----- End of picture text -----**
**Page 40**
NAVCA Annual Report 2023/24
The specific purposes for which the funds are to be applied are as follows:
**HWA Coordinator** - NAVCA is a member of the VCSE Health & Wellbeing Alliance (HWA). The HWA is a partnership between the voluntary sector and the health and care system (as represented by NHS England, Department of Health & Social Care, and Public Health England) to provide a voice and improve health and wellbeing for all communities.
**NHSE Embedding VCSE and NHSE Integrated Toolkit** - NAVCA was commissioned by NHSE to work with the emerging Integrated Care Systems, supporting the VCSE to engage with the new systems, through resources and networks to share learning and experiences.
**Cambridgeshire and Peterborough ICS** – wanted to engage the VCS more effectively in integrated care systems. Through working with the local infrastructure organisation they identified the need for a strategy, with the development being supported by an informed, neutral advocate. By providing this support the VCS and health systems came together to produce a strategy agreed by all parties.
**Cost of Living Support funding provided by DCMS** enabled NAVCA to fund its members and local organisations to meet additional costs and build capacity to meet rising demand arising from the cost of living crisis.
**Intelligence Gathering ICS** enabled NAVCA to bring together a range of experiences and information about the emerging ICS transformation and present it in a clear report.
**Vision for Volunteering** - as part of a partnership with NCVO, Volunteer Matters, Sport England and the Association of Volunteer Managers NAVCA received funding to develop a vision for volunteering, providing inspiration to create conditions for diverse and exciting volunteering over the next 10 years.
**Ukraine Support Fund** – recognising the need for strong support for Ukrainian arrivals in communities the British Red Cross funded strong infrastructure support through NAVCA and its members .
**DCMS EP Phase III** - NAVCA worked with the British Red Cross to deliver the programme ‘VCS Emergencies Partnership co-ordination of the voluntary sector’s Covid-19 response’ which is funded by the Secretary of State for Digital, Culture, Media and Sport (DCMS). This grant was an extension of that programme to provide
ongoing support in the next phase of Covid-19 and to enable the transition of VCSEP from a covid-model to a future preparedness model.
**Social Prescribing** – NAVCA has partnered with The National Academy for Social Prescribing to support increased co-design/production of social prescribing infrastructure through greater engagement with local VCS infrastructure organisations at a local, regional and national level. Funds towards this project are also being provided by Spirit of 2012, a registered charity.
**Tender Support Project** - This was a project to provide support to increase organisations’ ability to win contracts to deliver public services.
**Assura** - funding from Assura to offer peer support and develop good practice in VCS engagement with Integrated Care Systems.
**TNLCF Development** - a project for NAVCA to review and develop our offer to members, maximizing the impact of the network. Members have been at the heart of the approach to focus on the outcomes they want from NAVCA and develop the support, services and activities which achieve these.
**Public Law Project** - NCVO was the lead partner on this Big Lottery funded project. This was to work with NCVO on development of a legacy for the project.
**VCSEP** - with British Red Cross NAVCA co-chairs the Voluntary and Community Sector Emergencies Partnership. This supports the whole voluntary sector to be better prepared for, respond to and learn from emergencies, influencing government and other stakeholders to enable the VCS to reach its full potential. We receive funds to fulfil the chair and leadership role, working through a secretariat team hosted within British Red Cross.
## **Designated and Endowment funds**
The closure and development fund is a designated fund to provide future business development and in the worst case cover the potential costs of closure of the organisation.
The Sir John Wrigley Bequest was made in 1978 to the National Council for Social Services and subsequently devolved to NAVCA. The income from the bequest is being used as instructed, to assist the staff of CVS to take part in community work seminars, conferences and other training opportunities in the UK or in Europe.
NAVCA Annual Report 2023/24
**Page 41**
## **18. Analysis of net assets between funds**
||**Unrestricted**|**Unrestricted**|||
|---|---|---|---|---|
||**General £**|**Designated £**|**Restricted £**|**2024 Total Funds £**|
|Fixed asset investments|76,815|179,500|-|256,315|
|Current assets|298,554|-|19,671|318,225|
|Current liabilites|(96,369)|-|-|(96,369)|
|Total net assets|279,000|179,500|19,671|478,171|
||**Unrestricted**|**Unrestricted**|||
|---|---|---|---|---|
||**General £**|**Designated £**|**Restricted £**|**2023 Total Funds £**|
|Fixed asset investments|18,005|227,000|-|245,005|
|Current assets|421,362|-|242,379|663,741|
|Current liabilites|(147,486)|-|-|(147,486)|
|Creditors over 1 year|(6,013)|-|-|(6,013)|
|Total net assets|285,868|227,000|242,379|755,247|
## **19 Financial instruments**
Categorisation of financial instruments
**----- Start of picture text -----**
2024 £ 2023 £
**----- End of picture text -----**
|Financial assets that are debt instruments measured at
amortsed cost|316,562|595,711|
|---|---|---|
|Financial assets that are equity instruments measured at
cost less impairment|256,315|245,005|
||572,877|840,716|
|Financial liabilites measured at amortsed cost|10,629|49,463|
NAVCA Annual Report 2023/24
**Page 42**
## **20. Trustees remuneration and expenses**
During the year the charity made the following transactions with trustees:
## **Kerrie Fletcher**
Kerrie Fletcher received remuneration of £1,450 (2023: £2,640) during the year.
This was through an arm’s length contract to deliver quality assurance services as permitted by clause 12(5)b of The Articles of association of the organisation.
During the period 8 (2022: 7) Trustees claimed expenses totalling £8,853 (2023: £1,978) primarily for travel costs.
## **21 Related party transactions**
During the year the charity made the following related party transactions:
## **VAST**
## **Communities 1st**
(Stephen Craker is the CEO of Communities 1st)
During the period Communities 1st received funding of £5,000 (2023: £5,000) for Ukraine, £nil (2023: £10,000) for cost of living support and £nil (2023: £1,560) for Quality Assessment work. Communities 1st also paid £2,250 (2023:£nil) for LIQA Accreditation. At the balance sheet date the amount due to/from Communities 1st was £nil (2023 - £nil).
## **Hunts Forum**
(Julie Farrow is the CEO of Hunts Forum for Voluntary Services)
During the period Hunts Forum received funding of £nil (2023: £10,000) for Cost of Living Support plus £nil (2023: £2,400) for Quality Assessment work. At the balance sheet date the amount due to/from Hunts Forum was £Nil (2023 - £Nil).
(Lisa Healings is the CEO of VAST)
VAST received funding from NAVCA in the period for Ukraine £16,800 (2023: £14,500), cost of living support £nil (2023: £9,500) and other services £nil (2023: £1,305). VAST also paid £225 (2023: £nil) for LIQA accreditation. At the balance sheet date the amount due to/from VAST was £Nil (2023 - £Nil).
## **York CVS**
(Alison Semmence is the CEO of York CVS. Alison Semmence resigned as trustee of the charity on 16 November 2023.)
During the period York CVS received £144 (2023: £nil) for Cyber Security Training and £nil (2023: £10,000) for cost of living support. At the balance sheet date the amount due to/from York CVS was £Nil (2023 - £Nil).
## **Sefton CVS**
(Angela White OBE is the CEO of Sefton CVS)
During the period Sefton CVS paid £1,800 (2023: £nil) for the VCQA Accreditation and received funding of £nil (2023: £10,000) for Cost of Living support. At the balance sheet date the amount due to/from Sefton CVS was £Nil (2023 - £Nil).
NAVCA Annual Report 2023/24
**Page 43**
## **22. Grant-making**
Analysis of grants
||**Grants to insttutons 2024 £**|**Grants to insttutons 2023 £**|
|---|---|---|
|**Analysis**|||
|Cost of Living|-|625,600|
|Ukraine|210,411|189,590|
||210,411|815,190|
The support costs associated with grant-making are £nil (2023: £nil).
Funds received from central government have been distributed as grants to member organisations to deal with the cost of living crisis.
No individual grants made to institutions during the year are material.
NAVCA Annual Report 2023/24
**Page 44**
## ~~**Local VCS infrastructure**~~ **organisations**
**For thriving communities, where people can take action on the things which matter to them.**
## **Leadership and advocacy**
Mobilising and encouraging community action, strengthening our sector’s voice and influence on key decision-makers and funders.
## **Partnerships and collaborations**
Creating opportunities and driving effective joint working by building networks of local organisations and strategic partners.
## **Capacity building**
Providing practical support and development for local people and organisations, to nurture skills and build community resilience.
## **Volunteering**
Building an environment in which volunteers and their communities thrive, by encouraging and nurturing volunteering opportunities.
NAVCA Annual Report 2023/24 **Page 45**
**Page 45**
**National Association for Voluntary and Community Action**
Annual Report and Financial Statements for the Year Ended 31 March 2024
NAVCA Annual Report 2023/24Company registration number: 02575206 | Charity registration number: 1001635
**Page 46**