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← National Association For Voluntary And Community Action

2025-03-31-accounts

National Association for Voluntary and Community Action Annual Report

(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2025

NAVCA Annual Report 2024/25

~~Company registraton number: 02575206~~ Charity registration number: 1001635 Page 1

Contents

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||| |---|---| |3| |Legal and Administrative Details| |Chair’s Foreword|7| |Trustees’ Annual Report|9| |Independent Examiner’s Report|24| |25| |Statement of Financial Activities| |Balance Sheet|27| |Notes to the Financial Statements|29|

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NAVCA Annual Report 2024/25
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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| |Vice-chair until November 2022| |End of service as Board| |Chair HR committee until January 2023| |Julie Farrow|December 2019|Advisor| |Succession Planning Task & Finish Group| |November 2024| |Appointed as Board advisor in November 2022| |Vice-Chair from November 2022| |End of service| |Stephen Craker|Chair HR Committee from January 2023|November 2018| |November 2024| |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| |Angela White| |Finance, Audit & Risk Committee|November 2019|Resigned February 2025| |(Carter) OBE| |Succession Planning Group| |Treasurer from November 2022| |Lisa Healings|November 2022| |Finance, Audit & Risk Committee| |Vice-Chair from December 2024| |Jess Sumner|November 2022| |Chair of HR Committee from January 2025| |Chair Succession Planning Group|

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Date elected/re-elected/
Name Roles/committee membership Date of leaving
appointed
Hannah Reid November 2022
HR Committee
November 2022
Christine Blythe Finance, Audit & Risk Committee
Resigned
Leah Campbell November 2023
May 2024
Co-opted July 2024
Kishor Patel
HR Committee
Voted November 2024
Dr Batul
Appointed July 2024
Dungarwalla
Garth Hodgkinson Succession Planning Group Appointed July 2024
Jackie Rosenberg Appointed July 2024
Sally Page HR Committee Appointed July 2024
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Company Secretary

Maddy Desforges OBE

Senior management team Maddy Desforges OBE Alex Boys (resigned June 2024) Rich Warrington (appointed July 2024)

Charity Registration Number

Registered Office The Circle 33 Rockingham Lane Sheffield South Yorkshire S1 4FW

Company Registration Number

2575206

1001635

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Independent Examiner

Tony Stanley ACA Mitchell Charlesworth 14th Floor The Plaza 100 Old Hall St Liverpool L3 9QJ

Bankers

Unity Trust Bank plc Nine Brindley Place Birmingham B1 2HB

Investment Managers

Rathbones (Incorporating Investec Wealth and Investment) Beech House 61 Napier Street Sheffield S11 8HA

Our Funders

In 2024/25, NAVCA was grateful to receive funding from the following organisations, which enabled us to pursue our strategic objectives;

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NAVCA ~~i~~ n numbers

Over 60%

of NAVCA members engaged in the Development Programme

~~180 members~~ supporting over charities 165,000 and community groups

140

people attended our Annual Conference in 2024

We distributed

£137,000

to 11 Warm Hubs across the country, supporting 28,000 people

16 Allyship Champions 17 EEDI Steering Group members

LIQA accredited 24 member © organisations

We sent out 26 member newsletters,

providing members with useful updates and resources

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This has been another year of change – for the country, the voluntary sector and for local infrastructure organisations (LIOs). This change has played out against a backdrop of global instability and conflict, with the ongoing wars in Ukraine and the Middle East, seismic changes to democratic rule in the USA, and unprecedented extreme weather events. Alongside this, we’ve witnessed the best of humanity through humanitarian interventions across the world, community responses to flashpoints such as the UK race riots during the summer, and the dogged determination of our charities, community groups and social enterprises to keep going in the face of huge challenges.

We saw the arrival of the new government in July with huge anticipation, and feelings of hope and renewal. There was a period of pause while priorities were established and the new government set out its focus for the term ahead. Whilst funders also paused to reset strategies and priorities, frontline, grassroots activity continued, as the sector demonstrated its vital role in maintaining support for communities. We saw unprecedented numbers of local authorities facing financial crisis, to the point of issuing a Section 114 notice or having to make significant funding cuts, which directly impacted key services and negatively affected citizens and communities across the country. Despite significant reductions in grants and funding, LIOs and their member organisations worked incredibly hard to influence policy and decision making at a local level to protect services, particularly for the most vulnerable in society.

In that context, there is even more need for strong support structures and effective intermediaries for the sector. Much of our work this year has been to address these challenges - to offer support,

build collaborations and work together. We have supported members, and in turn their communities, to work well with local and regional authorities. We have worked to influence the wider system – local government, national government and the health system - to recognise the need for and importance of support structures for the VCSE sector. We have had some success, but there is always more to do! The publication of the new Civil Society Covenant provides a framework for these important conversations; setting out the need for greater recognition and respect for civil society and all it brings. We look forward to its implementation, to tackle some of the issues it highlights, foster closer partnership working, and address the complex challenges in society.

NAVCA concluded its Development Programme against that backdrop of wider change, reviewing the internal and external conditions needed for local infrastructure to thrive, and looking at how NAVCA can work with its members to create those conditions, and offer support so communities can also thrive. I am extremely proud and grateful to see how our members engaged with that process; and how it enabled us to really think about our role to foster the decade of renewal we need as a country. We don’t have all the answers, but I am sure we need to focus more on relationships and connections – the things which are often forgotten in a dehumanised commissioning environment, focused on creating products and counting ‘things’.

Local infrastructure matters more now than ever. Working with organisations and communities to support them to thrive; to influence, reform and reshape delivery of public services, to bring the joy and optimism back into the VCSE sector, which is about so much more than shoring up public

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services. We will continue to work closely with our members, to shout about the work they do, and to influence local, regional and national government, and all public sector systems, to work with us in true collaboration and partnership.

Sandra Meadows MBE, FRSA

Local infrastructure matters more now than ever. To continue working with organisations and communities to support them to thrive; to bring the joy and optimism back into the VCSE sector and communities.

In remembrance

In 2025, we shared the sad news that Judy Robinson, NAVCA’s former Chair, passed away suddenly. She was known to many from a long career in local infrastructure, and the voluntary and community sector, in the Northwest, Yorkshire and the Humber, and nationally.

She was an amazing woman who died in a place she loved with good friends. She was a powerful advocate of communities and social justice, she fought for what she believed in, with energy and commitment.

She will be remembered by many.

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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 2025.

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 9 ~~Ve~~ gQ

NAVCA Annual Report 2024/25

“The networking dinner was a great opportunity to network with other areas and to hear about what is working well and what their barriers are.” (feedback on NAVCA Networking Dinner)

(above) Community Action: MK conference bringing together local comunity organisations, with contribution from Maddy Desforges NAVCA CEO

“I joined [the Allyship Programme] to gain the skills and knowledge to improve my own confidence to challenge injustices and champion allyship. I feel that I have already learned and made connections!’

(below) NAVCA Development Programme in-person networking day at Voluntary Action Sheffield

(above) David Knott, CEO of The National Lottery Community Fund, speaking at the NAVCA Annual Conference 2024

“The [quality] accreditation really helps publicly cement Communities 1st’s reputation as an organisation that puts quality and impact to the communities we serve at the heart of all that we do in supporting local voluntary, community and social enterprises.” - Communities 1st

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Our outcomes, against our strategic objectives

Development programme

In 2024, we secured funding from the National Lottery Community Fund to undertake a comprehensive development programme, working with members to undertake a thorough review of our work and how it supports members to strengthen community resilience. 60% of members engaged with the process, leading us to adopt a co-design by default model for all future work by NAVCA with members.

Research undertaken by Sheffield Hallam University as part of the project identified that:

These factors have informed and focused our influencing work, and our work around local development and change – supported by blogs to share the key fndings.

The project led to a new NAVCA practice model

and an updated theory of change, reflecting our learning and guiding the Change Programme toward achievement of our ambition of more resilient, inclusive and connected communities, and a thriving VCSE sector.

To underpin this, we also revisited our strategy, making Equity, Equality, Diversity and Inclusion (EEDI) a prominent theme of work.

We will implement our Change Programme over the coming years, drawing on the insights and needs of members to prioritise our activity. Priorities for the coming year include: developing an impact assessment approach for LIOs; developing our networks to be more responsive; implementing an allyship programme and EEDI audit tool; and developing a consistent approach to local state of the sector reporting.

Strategic objectives

Alongside the development programme, we continued to deliver our business plan against five priority areas to support members: networks and connections; information gathering and sharing; providing resources and support; influencing system change; and enablers - our own internal systems such as governance and finance.

By focusing on the four functions of infrastructure, we developed our approach to communicating a clear role and purpose of local infrastructure.

Networks and connections

Bringing members together helps share learning, develop best practice, and create solidarity amongst those working in LIOs to support communities. We bring together both standing and responsive networks through a dynamic model that enables two-way insight and information sharing, informed by member experiences. Standing networks bring members together on a regular basis around ongoing topics or interests, e.g. core cities, communications, volunteering and anti-racism. They create important, safe spaces for conversations and connections between members.

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Responsive networks bring members together to inform and be informed. They support members to navigate and manage events and emergencies, by sharing information and learning about national issues in real-time. This included responding to the racist riots in the summer; working on the new health strategy, being part of the eco-system for hospital discharge and developing our response to the NHS 10-year plan.

Our annual conference is a highlight of the year and is a highly valued opportunity for members to come together to network and reconnect, to have space

Sometimes the role of a local infrastructure CEO can feel lonely and isolating - I feel more connected to the wider network and part of a bigger whole which I found really energising.

Feedback on our Annual Conference 2024

to step back from daily pressures and look at the bigger picture, and to learn from each other. This year, we hosted the conference in Birmingham, and brought together 99 members from 44 member organisations, as well as stakeholders and sponsors.

The conference stimulates members with new ideas, inspiring and driving them on to develop their work based on learning from workshops and speakers.. The energy and vibrancy of the event emphasised the importance of establishing and developing relationships between members.

Information gathering and sharing

Our regular briefings highlight key issues and distil important information by informing members, providing signposts to further information and reading, and aims to “do some of the thinking” to accelerate members own approach to issues. We produced briefings and updates on new government policy announcements, budgets, and national events such as the racist riots. Members appreciate the ready and timely access to trusted information: “[NAVCA] briefings are so helpful, I prioritise the emails to read them properly.”

Developing our work on equity, equality, diversity and inclusion (EEDI) came to the fore through the development programme. To drive this, we established an EEDI steering group for NAVCA, made up of members and trustees, to review our activity, provide support and critique, and to hold us to account.

We have developed and launched an Allyship Programme in partnership with Diversity Marketplace. This supports and develops a network of active allyship champions across the network, who in turn support and challenge their own organisation and other VCSE organisations in their place. The programme offers quarterly training events, access to a suite of comprehensive resources through Diversity Online, and peer support and development through regular network sessions.

We are working with Diversity Marketplace and members to produce an EEDI Audit Toolkit, enabling members to assess their strengths, identify areas

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to develop and produce a clear, time-bound action plan. The tool will launch later in 2025.

Providing resources and support

The four functions of infrastructure serve as the foundation of our work and provide a framework to ensure effective support for members. We produced four guides during the year to explore what each of the four functions means and how they help to meet community needs.

The LIQA (Local Infrastructure Quality Accreditation) centres around these four functions, providing a framework against which members demonstrate the quality and impact of their work. The accreditation helps organisations reflect on their strengths and areas for development, and provide evidence of how they deliver the four functions of infrastructure. This is peer reviewed by experienced senior leaders who are trained in the expectations of the award. To date, 24 members have achieved accreditation. The award enables NAVCA members to showcase their work and can be shared with funders, partners and stakeholders.

The VCQA (Volunteer Centre Quality Accreditation) forms the other part of our Quality offer. Nine more organisations achieved accreditation during the year, making a total of 34 current VCQA holders.

We regularly spotlight our members’ work through case studies which we will continue to share as a way to inspire, motivate others and as a vehicle to demonstrate and promote the impact of our members.

In April 2024, we launched our redesigned website to share updates about NAVCA and its members, and to help members connect. The new member hub invites members to sign up for events, to download resources, network/chat, and upload jobs. Over 500 members have an active account to date.

We have been developing our approach to health, enabled by the new website. We completed the Quality Development Tool, supporting ICS-VCSE Alliances to engage well with the system at a local and regional level. We shared 77 support resources through the resource hub, supporting members

bringing insight and information directly to members in accessible formats.

Local authority finances continue to be under pressure, with many councils making cuts to budgets, including funding for VCSE organisations and LIOs. Only a few have become insolvent so far, but many remain at high risk and will likely need to make major funding cuts.. Working with Lloyds Bank Foundation, we developed guidance and policy recommendatons for both local authorities and VCSE organisations. This identified six stages of financial vulnerability for a council, and the actions VCSE organisations can take at each stage. The guidance has been downloaded by over 12,000 people, supported by a webinar and blogs to explore the guide further.

Recognising the importance of the relationship between local authorities and VCSE organisations we worked in partnership with the Local Government Association to produce a best practce guide for councils working with LIOs in order to reach small, local VCSE organisations. The guide is designed to strengthen collaboration between sectors, helping ensure funding, engagement and support reaches the grassroots groups who are closest to communities and most often overlooked.

In partnership with the University of Exeter and the Social Innovation group, we explored the idea of the voluntary sector as a ‘microbiome’, an invisible

“Applying the LIQA framework accelerated our work to map and facilitate capacity building support for the VCSE across Birmingham, and also helped us identify areas where our capacity building partnerships could develop further.”

Birmingham VSC

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but vital ecosystem sustaining public health and community wellbeing. This collaboration led to a powerful thought piece, reframing the VCSE sector as essential to the function of our public services, even when its impact is long term and/or not always visible. We also hosted an open event to share and debate these ideas, bringing together practitioners, academics, and system leaders to challenge assumptions about power, value, and where change begins. The resources have been downloaded over 1800 times.

We were delighted to partner with Cadent Gas to fund warm centres across the country. We distributed £137,000 to 11 hubs, which funded community groups and centres to support people to stay warm and safe. Our approach enhances existing provision, distributing resources including carbon monoxide alarms and slow cookers, as well providing information and support around energy efficiency, carbon monoxide awareness, the Priority Service Register and general benefits advice. We trained members to pass on advice and support to community groups, as well as forming a network of those involved to provide mutual support and learning. To the end of April 2025, 28,000 people had benefited from the programme.

Following from the development programme, we are building our training offer, with proactive and responsive training to meet member needs. To date, we have offered courses on developing the strategic use of AI in LIOs and trustee recruitment. We will continue to develop this programme through 202526.

roundtables with several departments on resilient communities, health, volunteering, and a wider community strategy. We worked with DCMS (Department for Media, Culture and Sport) as they commissioned research focused on what is most needed in social infrastructure. We contributed to thinking around the new Civil Society Covenant, and a shift in the relationship between the VCSE and Government – focusing on the importance of local relationships and influence, trust and respect, and robust accountability structures.

With the NHS is going through considerable change and Integrated Care Systems shifting their focus as the new government sets priorities around “community, prevention and digital”, our work on health has developed through the year. We provided information and resources, signposted to wider support, and provided analysis of government proposals and policy shifts. We have also developed our relationships with statutory agencies and other national bodies, advocating for the importance of working well with communities.

Many of our members convene and host their ICS-VCSE Alliances and our briefings are shared widely with members and wider VCSE Alliance members to help the sector understand reforms and their implications, and how they can increase their influence. We have supported and facilitated a strengthened network of ICS-VCSE Alliances, bringing together ICS-VCSE Alliance leaders to form an independent group - Alliance42. NAVCA acts

Influencing system change

We have developed NAVCA’s voice to highlight the offer from and impact of LIOs into statutory agencies and government. This is key to our wider success as a network. In the run up to the general election, our “non-manifesto”, The power of local infrastructure , set out the value and importance of LIOs, and has informed our approach since the new government set out its priorities and ways of working.

As the new government took up power and developed its policies, we contributed to

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NAVCA Annual Report 2024/25

as the secretariat for this group, helping to build relationships and connections to enable stronger collective advocacy and collaboration.

We’re a small team with strong connections, which means we can act quickly in emergencies and share information fast. As the racist riots unfolded in the July and August 2024, we brought members together to share their experiences supporting rapid response at a local level. We gathered information from members to share with Government both before and after the riots, enhancing understanding of what happened, including the catalysts and drivers, to inform the wider statutory response.

We continue to play a role in national partnerships, amplifying the voice of the local voluntary sector and communities. We co-chair the VCS Emergencies Partnership, which has been working with Government on a whole society approach to resilience, drawing on our members’ knowledge. Regular network meetings and events connect our members, community groups and specialist partners to better prepare for, respond to and learn from emergency responses.

perspectives. As a result, we have a strong and diverse team, with leadership drawn from across the network and country.

We have invested capacity in developing our CRM to meet NAVCA’s needs. We are making greater use of insights to the network, and using its capacity to work more efficiently.

Team members in 2024/25 were:

As we change and adopt our approach to volunteering, the Vision for Volunteering sets out a shared ambition to reimagine volunteering as a vital, inclusive, and impactful force in communities across the UK. The need for a unifying Vision remains strong as the voluntary sector continues to face fragmentation — with initiatives often working in isolation, and smaller organisations struggling to make their voices heard amidst larger, betterresourced players. The Vision for Volunteering was created to shift this — building shared ownership of what volunteering should look like in the future and how we get there together. We will continue to drive from within the partnership to achieve this ambition.

Trustees for the year are detailed on pages 3 to 4.

Enablers

We continue to review and develop our internal systems to work to greatest effect with a small team. This year has seen new team members join and enhance our knowledge and culture as an organisation, as well as new trustees bringing fresh

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Looking ahead - 2025/26

As outlined above, we have set out a significant change programme to increase our impact with members. Our revised Theory of Change gives us a clear focus, with updated our strategic priorities:

• Advocacy for system change - policy making better reflects the needs and priorities of communities (place, religion, national)

• Networks, connections and influencing - LIOs are better connected, learning together

• Tools, resources and information - there is high quality infrastructure support in every locality

•Equity, equality, diversity and inclusion - LIOs drive equity, meeting the needs of diverse communities.

On each of these we have a set of priorities and deliverables for the year as shown below. We will continue to adapt and shift our focus as needed to be both responsive and proactive in our support.

Advocacy for system change

• Co-chair the VCS Emergencies Partnership – provide strategic leadership and guidance; secure greater presence on Local Resilience Forum (LRFs) and embed local VCS in emergency response and learning.

• Be a core partner on the Vision for Volunteering – engage NAVCA members especially those doing volunteering strategy development and steer work around data and data standards.

• Identify and use opportunities to influence Government and position the importance of LIOs to deliver change – particularly through consultation responses and pro-active influence.

• Ensure members have up to date, relevant and actionable information, particularly on local government reform and devolution.

• Support health and health systems work – through the development of VCSE system level alliances to convene and exert influence; as well as influence nationally to create space for those alliances to flourish.

Equity, equality, diversity and inclusion

• Develop and work with an EEDI steering group to challenge and critique our work.

• Develop, implement, and review the Allyship programme, with the initial cohort launched in January 2025. The programme will be evaluated and updated for a second cohort during the year. Develop, implement and review an EEDI audit toolkit to be launched during the year.

•Make ‘inclusive volunteering’ the focus of activity around volunteering, including a short campaign for Volunteers Week.

Networks, connections, and influencing

• Develop our existing standing networks to bring members together and connect between meetings.

• Test and learn approaches to ‘ad hoc’ network meetings.

• Develop discussion forums to be more integrated and effective.

• Hold our annual conference, focused on “the power of local infrastructure”.

Tools, resources and information

• Continue to offer the LIQA (Local Infrastructure Quality Accreditation) and VCQA (Volunteer Centre Quality Accreditation), review their effectiveness and develop a light touch process.

• Offer traded training, with short courses tailored to the needs of LIOs.

• Run the Cadent Centre for Warmth programme, distributing funding to members delivering support to local community organisations offering information and resources.

• Enable the delivery of state of the sector surveys by members that meet the needs of funders, partners and stakeholders.

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Theory of Change

Impact

More resilient, inclusive and connected communities and a thriving VCSE sector in every place

High-level outcomes

LIOs are better connected, learning together

High quality infrastructure support in every locality

Policy making better LIOs drive equity, reflects the needs and meeting the needs of priorities of communities diverse communities (place, religion, national)

Members Enhanced Lived Evidence Negative Improved Accelerated Intermediate collaborate mutual experience base better spirals multi-way EEDI outcomes to solve support at influences reflects in LIOs knowledge development problems all levels policy VCSE assets stopped exchange

Reshape networks, Activities connections and influencing

Review and adapt tools, resources and information

Enhance EEDI programme

Advocacy for system change from members and NAVCA

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NAVCA Annual Report 2024/25

Our Trustee Board

NAVCA is managed by a Trustee Board comprising up to thirteen trustees. Nine must be elected by NAVCA members, and a further four can be appointed/co-opted 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 2024/25, our Chair was Sandra Meadows MBE, Vice Chairs were Kerrie Fletcher, Stephen Craker (until November 2024) and Jess Sumner (from December 2024). Lisa Healings was Treasurer.

The Board is served by three standing subcommittees. Two Vice Chairs support the Chair and chair these subcommittees - Finance, Audit and Risk (chaired by Kerrie Fletcher) which meets quarterly; HR (chaired by Jess Sumner) which meets 6 monthly, and Succession Planning (also chaired by Jess Sumner), which meets 6 monthly. 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 20 and 21 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 of risk is reviewed by the senior management team and the Trustee Board.

The principal risks and their mitigations are:

• 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 backgrounds and perspectives inform decision making and governance, and recruited new trustees to ensure we have a skilled, dynamic and 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 increase uptake 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 and enable 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.

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The internal financial controls conform to guidelines issued by the Charity Commission.

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 2025, our organisation structure was:

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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 worked through the development programme to review our positioning and offer, and the change programme to implement the approach. As in previous years, we secured significant unplanned resource during the year. The budget was not revised, and both Board and Finance, Audit and Risk Committee were kept fully informed throughout to enable robust and accurate decision making.

Of particular note this year was the fact that the economic environment remained tight during this year, from the calling of the General Election in May 2024 through to the end of the financial year, as Government reset its priorities and planned how to tackle the significant public finance deficit.

Reserves policy

NAVCA’s reserves policy is to retain sufficient funds to cover closure liabilities, including 3 months to cover operating costs enabling orderly closure. We estimate between £55,000 and £174,000 is required to cover these costs.

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 these reserve requirements. 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 £170,000.

The calculated level of free reserves at 31 March 2025 was (£49,574) (2024: £22, 685) comprising total unrestricted funds of £387,028 (2024: £458, 500) less the Fixed Asset Investments of £266,602 (2024: £256, 315) and designated funds of £170,000 (2024 £179, 500) (Note 17). Trustees have developed an income strategy to address this deficit.

Restricted funds

Restricted funds are funds which are to be used in accordance with the specific restrictions imposed by donors or which have been raised for particular purposes. Where projects are complete, any unspent funds are carried forward to be used for the same purpose or returned to the funder if required.

The charity had restricted funds totaling £19,671 at the balance sheet date which are detailed in note 17.

Investment powers and policy

In accordance with the powers granted under its Memorandum and Articles of Association, the charity is authorised to make investments as deemed appropriate by the trustees. The trustees have appointed Rathbones (incorporating Investec Wealth & Investment) to manage the charity’s investment portfolio. Their mandate is to adopt a prudent strategy that balances risk and return, aligned with a medium-term investment horizon of up to five years.

The investment portfolio may include a diversified range of asset classes, including but not limited to fixed income securities, UK and international equities, property, and alternative investments. The trustees regularly review the performance and suitability of the investment strategy to ensure it remains consistent with the charity’s objectives and financial needs.

At the end of 2024/25 the amount the charity had invested stood at a market value of £266,602 (2024: £256,315)

Bank interest receivable during the year amounted to £5,894 (2024: £5,148).

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Page 20

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.

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Page 21

H ~~i~~ ghl ~~i~~ ghts

We asked the NAVCA staff and trustee team to share some of their personal highlights of the year. Here’s what they said!

It’s my first year at NAVCA and there has been a lot to get on top of. My favourite moment of the year has been getting to know each Alliance, how their systems work, and discovering the incredible work they’re doing. It’s been both challenging and rewarding to support Alliance42 as secretariat, helping it grow into an independent, peer-led collective. I’m looking forward to continuing that work with the leadership in 2025/26.

Sam James, Integrated Care Lead

I joined NAVCA in July 2024 and the first thing I did was attend the Development Programme Away Day with members. Spending a day with LIO experts working through what they need from NAVCA was incredibly inspiring; I knew I’d come to the right organisation straight away.

Rich Warrington, Deputy CEO

“My highlight has been counting the 17 members who were awarded the LIQA in 2024-25, and receiving feedback on how accreditation and the LIQA framework have helped bring them closer to their goals.”

Cheng Ee Kok, Membership Officer

“It’s a privilege to support the small but perfectly formed NAVCA team in highlighting the crucial role of local infrastructure organisations at a national level.”

Christine Blythe, trustee and NAVCA member

I loved welcoming the first cohort of Allyship Champions from NAVCA member organisations and sharing their commitment for creating meaningful change, ensuring that allyship is at the heart of our network.

Beck Vickers, Resources Officer

NAVCA Annual Report 2024/25 \

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;

• observe the methods and principles in the Charities SORP;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

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 16th September 2025 and signed on its behalf by:

Sandra Meadows MBE, FRSA

Chair, on behalf of the Board

• 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

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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 2025.

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.

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 Mitchell Charlesworth 14th Floor The Plaza 100 Old Hall St Liverpool L3 9QJ

Dated: 2nd October 2025

I have completed my examination. I confirm that no

NAVCA Annual Report 2024/25

Page 24

Statement of Financial Activities for the Year Ended 31 March 2025

(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

2025
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)		 2025
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)		 2025
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)		 2025
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)		 2025
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
Note
Unrestricted
funds £
Restricted
funds £
Total 2025 £
Income and Endowments from:
Donations and legacies
2
31,495
-
31,495
Charitable activities
3
187,996
657,292
845,288
Investment income
4
12,914
-
12,914
ee
Total Income 232,405 657,292 889,697
Expenditure on:
Raising funds
Charitable activities		 5
6		 (2,524)
(307,144)		 -
(504,792)		 (2,524)
(811,936)
Total Expenditure
Gains/losses on investment assets		 (309,668)
5,791		 (504,792)
-		 (814,460)
5,791
Net (expenditure)/income
Net movement in funds
Reconciliation of funds		 (71,472)
(71,472)		 152,500
152,500		 81,028
81,028
Total funds brought forward 458,500 19,671 478,171
Total funds carried forward 17 387,028 172,171 559,199

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 29 to 44 form an integral part of these fnancial statements.

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Page 25

Statement of Financial Activities for the Year Ended 31 March 2025

(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

----- Start of picture text -----
Unrestricted Restricted
Note Total 2024 £
funds £ funds £
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
Total income 332,621 104,206 436,827
Expenditure on:
Raising funds 5 (2,344) - (2,344)
Charitable activities 6 (391,095) (326,914) (718,009)
Total expenditure (393,439) (326,914) (720,353)
-
Gains/losses on investment assets 6,450 6,450
Net expenditure (54,368) (222,708) (277,076)
Net movement in funds (54,368) (222,708) (277,076)
Reconciliation of funds
Total funds brought forward 512,868 242,379 755,247
Total funds carried forward 17 458,500 19,671 478,171
----- 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 29 to 44 form an integral part of these financial statements.

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Page 26

Balance Sheet as at 31 March 2025

Note 2025 £ 2024 £ ~~Be~~

~~Be~~ Note
~~Be~~		 2025 £
~~Be~~		 2024 £
~~Be~~
Fixed assets
Investments
Current assets
Debtors
Cash at bank and in hand		 10
11
12		 266,602
17,730
349,056		 256,315
9,835
308,390
Total
Creditors: Amounts falling due within one year		 13 366,786
(74,189)		 318,225
(96,369)
Net current assets 292,597 221,856
Net assets 559,199 478,171
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds		 17 172,171 19,671
Unrestricted funds 387,028 458,500
Total funds 17 559,199 478,171

For the financial year ending 31 March 2025, 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 form an integral part of these financial statements.

The financial statements on pages 29 to 44 were approved by the trustees, and authorised for issue on 16th September 2025 and signed on their behalf by:

ol Hawtin

Lisa Healings, Treasurer

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Page 27

Statement of Cash Flows for the Year Ended 31 March 2025

----- Start of picture text -----
Note 2025 £ 2024 £
Cash flows from operating activities
Net cash income/(expenditure) 81,028 (277,076)
Adjustments to cash flows from non-cash items
Investment income 4 (12,914) (12,351)
68,114 (289,427)
Working capital adjustments
(Increase)/decrease in debtors 11 (7,895) 108,740
Increase/(decrease) in creditors 13 7,175 (14,192)
Decrease in deferred income 13 (29,355) (42,938)
Net cash flows from operating activities 38,039 (237,817)
Cash flows from investing activities
Interest receivable and similar income 4 5,894 5,148
Purchase of investments 10 (53,886) (88,964)
Sale of investments 40,122 74,261
Income from dividends 4 7,020 7,203
Net cash flows from investing activities (850) (2,352)
Cash flows from financing activities
(Gains)/losses on revaluation of fixed assets for charity's own use 3,477 3,393
Net increase/(decrease) in cash and cash equivalents 40,666 (236,776)
Cash and cash equivalents at 1 April 308,390 545,166
Cash and cash equivalents at 31 March 349,056 308,390
Reconciliation of net cash flow to movement in net funds
Increase/(decrease) in cash 40,666 (236,776)
Net funds at 1 April 2024 308,390 545,166
Net funds at 31 March 2025 349,056 308,390
----- End of picture text -----

All of the cash flows are derived from continuing operations during the two above periods.

The notes on pages 29 to 44 form an integral part of these financial statements.

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Page 28

Notes to the Financial Statements for the Year Ended 31 March 2025

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 the charity's memorandum and articles and the 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 £.

Going concern

The financial statements have been prepared on a going concern basis.

assessment in respect of a period of one year from the date of approval of 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:

Investment income

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.

Expenditure

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 contnue as a going concern. The trustees make this

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

NAVCA Annual Report 2024/25

Page 29

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:

Asset class Depreciaton method
and rate
Furniture & equipment 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

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Page 30

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.

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Page 31

2. Income from donations and legacies

----- Start of picture text -----
Unrestricted
funds Total 2025 £
General £
----- End of picture text -----

Grants, including capital grants;
Government grants - -
Grants from other charites 31,495 31,495
Total 31,495 31,495

----- 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

Government Grants

The following grants were received during the year:

National Lottery Community Fund £151,042 (2024 £22,998) - to fund a development programme in respect of member support.

NCVO on behalf of the Department for Culture, Media and Sport £nil (2024 £10,305) - to support volunteering activity and communications around national volunteering schemes.

VCSEP - with British Red Cross £nil (2024: £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.

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3. Income from charitable activities

Unrestricted funds
General £		 Restricted
funds £		 Total 2025 £
Grant & project income - 637,292 637,292
Membership 94,128 - 94,128
Contracts 10,555 7,500 18,055
Quality Accreditaton 45,275 - 45,275
Events 22,841 - 22,841
Other income 778 12,500 13,278
Sponsorship 10,650 - 10,650
Advertsing income 1,537 - 1,537
Training & events 2,232 - 2,232
Total income 187,996 657,292 845,288
Unrestricted funds
General £		 Restricted
funds £		 Total 2024 £
Grant & 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 income 279,708 104,206 383,914

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Page 33

4. Investment income

Unrestricted
funds
General £		 Total 2025 £
Income from dividends;
Dividends receivable from other listed investments		 7,020 7,020
Interest receivable and similar income;
Interest receivable on bank deposits		 5,894 5,894
Total 12,914 12,914
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

5. Expenditure on raising funds

a) Investment management costs

Unrestricted
funds
General £		 Total 2025 £
Other investment management costs;
Amounts payable to investment managers		 2,524 2,524
Total 2,524 2,524
Unrestricted
funds
General £		 Total 2024 £
Other investment management costs;
Amounts payable to investment managers		 2,344 2,344
Total 2,344 2,344

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Page 34

6. Expenditure on charitable activities

Actvity
undertaken
directly £		 Grant funding of
actvity £		 Actvity support
costs £		 2025 £
Grant and project expenses 134,758 - 379,416 514,174
Member support - - 95,296 95,296
Grants distributed - 125,375 - 125,375
Contract expenses 51,343 - 25,748 77,091
Total 186,101 125,375 500,460 811,936
Actvity
undertaken
directly £		 Grant funding of
actvity £		 Actvity support
costs £		 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

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Page 35

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 2025 £
Grants and project expenses Expenditure - - 163,852 - 215,564 379,416
Member support Expenditure 679 41,763 - 6,555 46,299 95,296
Contract expenses Expenditure - - 23,254 - 2,494 25,748
Total 679 41,763 187,106 6,555 264,357 500,460
Basis of
allocaton		 Finance costs £ Informaton
technology £		 Staf costs £ Premises costs
including
depreciaton £		 Other support
costs £		 Total 2024 £
Grants and project expenses Expenditure - - 59,614 - 56,899 116,513
Member support Expenditure 944 26,068 - 6,453 91,802 125,267
Contract expenses Expenditure - - 26,591 - 4,450 31,041
Total 944 86,205 86,205 6,453 153,151 272,821

Page 36

NAVCA Annual Report 2024/25

8. Grant-making

Analysis of grants

Analysis Grants to insttutons 2025 £ Grants to insttutons 2024 £
Ukraine 210,411
Warm Centres (Cadent) 125,375
Total 125,375 210,411

The support costs associated with grant-making are £nil (2024 = £nil).

No individual grants made to insitutions during the year are material.

Page 37

NAVCA Annual Report 2024/25

Governance costs

----- Start of picture text -----
||||| |---|---|---|---| |Total 2025 £|Total 2024 £| |Independent Examination and accountacy fees| |IE and accounts preparation|8,000|8,000|10,000| |Trustees remuneration and expenses|1,578|1,578|2,544| |Total|9,578|9,578|12,544|

----- End of picture text -----

9. Staff costs

The aggregate payroll costs during the year were as follows:

----- Start of picture text -----
|||| |---|---|---| |2025 £|2024 £| |Staff costs during the year were:| |Wages and salaries|313,989|275,498| |Social security costs|27,602|23,178| |Pension costs|25,124|53,110| |Total|366,715|351,786|

----- 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 -----
|||| |---|---|---| |2025 No.|2024 No.| |Average number of employees|9|8|

----- End of picture text -----

9 (2024 - 8) of the above employees participated in the Defined Contribution Pension Schemes.

Contributions to the employee pension schemes for the year totalled £25,124 (2024 - £53,110).

The previous year charge includes £31,501 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 -----
|||| |---|---|---| |2025 No.|2024 No.| |£70,001 - £80,000|1|1|

----- End of picture text -----

The total employee benefits of the key management personnel of the charity were £138,882 (2024 - £132,863).

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10. Fixed asset investments

2025 £ 2024 £
Other investments 266,602 256,315

Other investments

----- Start of picture text -----
Listed investments
Total £
£
Cost or Valuation
At 1 April 2024 256,315 256,315
Revaluation (3,477) (3,477)
Additions 53,886 53,886
Disposals (40,122) (40,122)
At 31 March 2025 266,602 266,602
Net book value
At 31 March 2025 266,602 266,602
At 31 March 2024 256,315 256,315
----- End of picture text -----

11. Debtors

----- Start of picture text -----
2025 £ 2024 £
----- End of picture text -----

Trade debtors 16,650 8,172
Prepayments 1,080 1,663
Total 17,730 9,835

12. Cash and cash equivalents

2025 £ 2024 £
Cash at bank 349,056 308,390

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Page 39

13. Creditors: amounts falling due within one year

----- Start of picture text -----
2025 £ 2024 £
----- End of picture text -----

Trade creditors - 629
Other taxaton and social security 18,012 24,395
Other creditors 4,394 2,019
Accruals 21,812 10,000
Deferred income 29,971 59,326
Total 74,189 96,369

14. Obligations under leases and hire purchase contracts

Operating lease commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

2025 £ 2024 £
Land and buildings
Within one year 1,878 1,878

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.

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17. Funds

----- Start of picture text -----
Other
Balance at 1 Incoming Resources Balance at 31
Transfers £ recognised
April 2024 £ resources £ expended £ March 2025 £
gains/(losses) £
Unrestricted funds
General
General funds 279,000 232,405 (309,668) 9,500 5,791 217,028
Designated
- - -
Closure and development provision 179,500 (9,500) 170,000
Total unrestricted funds 458,500 232,405 (309,668) - 5,791 387,028
Restricted funds
Assura 15,000 56,250 (71,250) - - -
DCMS EP Phase III 4,671 - - - - 4,671
- - - -
TNLCF Development 151,042 (151,042)
- - - -
Section 114 20,000 (20,000)
- - -
Warm Centres (Cadent) 402,500 (252,500) 150,000
Gloucester ICB - 20,000 (2,500) - - 17,500
NHS SW Network - 7,500 (7,500) - - -
Total restricted funds 19,671 657,292 (504,792) - - 172,171
Total funds 478,171 889,697 (814,460) - 5,791 559,199
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NAVCA Annual Report 2024/25

----- Start of picture text -----
Other
Balance at 1 Incoming Resources Balance at 31
Transfers £ recognised
April 2023 £ resources £ expended £ March 2024 £
gains/(losses) £
Unrestricted funds
General
General funds 285,868 332,621 (393,439) 47,500 6,450 279,000
Designated
- - -
Closure and development provision 227,000 (47,500) 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)
- - - -
TNCLF 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
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NAVCA Annual Report 2024/25

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

Section 114 – to develop guidance and a policy document to support local voluntary sector and local authorities to respond to reductions in local government funding.

Designated funds

The closure and development fund is a designated fund to provide future business development and in the worst case cover the potential organisation.

Warm Centres (Cadent) – This project offers community organisations support to work together to support people locally to access advice, training and resources to cope with rising energy costs.

Gloucester ICB – to support work with Gloucester ICS to develop an approach to working well with the voluntary sector.

SW NHS Network – to bring together VCSE Alliances in the South West region to share information and work together.

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 coordination of the voluntary sector’s Covid-19 response’ which is funded by the Secretary of State for Digital, Culture, Media and Sport.

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, maximising theimpact 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.

Social prescribing - NAVCA has partnerned 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.

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18. Analysis of net assets between funds

Unrestricted Unrestricted
General £ Designated £ Restricted £ 2025 Total Funds £
Fixed asset investments 96,602 170,000 - 266,602
Current assets 194,615 - 172,171 366,786
Current liabilites (74,189) - - (74,189)
Total net assets 217,028 170,000 172,171 559,199
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

19. Financial instruments

Categorisation of financial instruments

----- Start of picture text -----
2025 £ 2024 £
----- End of picture text -----

Financial assets that are debt instruments measured at
amortsed cost		 365,706 316,562
Financial assets that are equity instruments measured at
cost less impairment		 266,602 256,315
Total 632,308 572,877
Financial liabilites measured at amortsed cost 21,812 10,629

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20. Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

Kerrie Fletcher

Kerrie Fletcher received remuneration of £2,700 (2024: £1,450) during the year.

Remuneration set out above and noted within note 21 were 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 5 (2024: 8) Trustees claimed expenses totalling £1,885 (2024: £8,853) primarily for travel costs.

21. Related party transactions

During the year the charity made the following related party transactions:

VAST

(Lisa Healings is the CEO of VAST)

VAST received funding from NAVCA in the period for Warm Centres £12,500 (2024: £nil) and Ukraine £nil (2024: £16,800), and £250 (2024: £nil) for Events and Conferences. VAST was also paid £1,500 (2024: £225) for Quality Assessment work. At the balance sheet date the amount due to/from VAST was £nil (2024 - £nil).

Communities 1st

(Stephen Craker is the CEO of Communities 1st)

Community Action Suffolk

(Hannah Reid is CEO of Community Action Suffolk)

Community Action Suffolk received grant funding for Warm Centres of £12,500 (2024: £nil), and £250 (2024:£nil) for Events and Conferences. At the balance sheet date the amount due to/from Community Action Suffolk was £nil (2024 - £nil).

Action Hampshire

(Kishor Patel is a Community Projects Officer with Action Hampshire)

Action Hampshire received £250 (2024: £nil) for Events and Conferences. At the balance sheet date the amount due to/from Action Hampshire was £nil (2024 - £nil).

Cambridge CVS

(Sally Page is Deputy CEO of Cambridge CVS )

Cambridge CVS received funding of £25,375 (2024: £nil) for Warm Centres. At the balance sheet date the amount due to/from Cambridge CVS was £nil (2024 - £nil).

Voluntary Sector North West

(Garth Hodgkinson is a Trustee of Voluntary Sector North West)

Voluntary Sector North West received £727.27 (2024: £nil) for Assura task and finish group work. At the balance sheet date the amount due to/from Voluntary Sector North West was £nil (2024 - £nil).

During the period Communities 1st received funding of £nil (2024: £5,000) for Ukraine, and £1,200 (2024: £nil) for Quality Assessment work. At the balance sheet date the amount due to/from Communities 1st was £nil (2024 - £nil).

Brighton & Hove Community Works

(Jessica Sumner is CEO of Brighton & Hove Community Works )

Brighton & Hove Community Works received £250 (2024: £nil) for Events and Conferences. At the balance sheet date the amount due to/from Brighton & Hove Community Works was £nil (2024 - £nil).

NAVCA Annual Report 2024/25

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~~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 2024/25 Page 46

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National Association for Voluntary and Community Action

Annual Report and Financial Statements for the Year Ended 31 March 2024

Company registration number: 02575206 | Charity registration number: 1001635

NAVCA Annual Report 2024/25 Sponsored by Ladbrook Insurance

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