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2023-07-31-accounts

Trustees' report and financial statements for Wessex Community Action

For the 12 month period ended 31 July 2023 Charity No 1019716

Company Registration No 02797768

Fletcher & Partners

Chartered Accountants Salisbury

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT FOR THE PERIOD ENDED 31 JULY 2023

Contents

ntents
Chair’s Introduction ……………………………………………………………………………………. 3
Aims and objectives …………………………………………………………………………………… 4
Structure, governance and management …………………………………………………………... 5
Review of developments, activities and achievements ……………………………………………. 6
Finances, investment and reserves policies……………………………………………………….... 9
Responsibilities of the trustees ………………………………………………………………………. 11
Report of the independent examiner ………………………………………………………………... 12
Statement of financial activities ……………………………………………………………………… 13
Balance sheet ………………………………………………………………………………………...... 14
Statement of cash flows ............................................................................................................. 15
Notes to the financial statements …………………………………………………………………….. 16

Administrative details

Registered office Unit 6, Paxton Business Centre, Whittle Road, Churchfields, Salisbury, SP2 7YR Telephone 01722 326822 or 07444 415205 Email info@wessexcommunityaction.org.uk Web www.wessexcommunityaction.org.uk www.wiltshiretogether.org.uk

Independent J Fletcher, Fletcher & Partners, Crown Chambers, Bridge Street, Salisbury, SP1 2LZ Examiner

Bankers Unity Trust Bank, 9 Brindley Place, Birmingham, B1 2HB

Directors and officers

Norman Barter Peter Curbishley Resigned March 2023 Anna Dumas Peter Hawkins Resigned September 2022 Mo Houlden Treasurer, Appointed November 2022 Andrew Longland Resigned May 2023 Ian Phillips Chair Sarah Rouse Resigned November 2022 David Todman Appointed March 2023

Chief Executive Officer

Amber Skyring

Page 1

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2023

Chair’s introduction

This year has been another challenging year for Wessex Community Action (WCA) and indeed for the many voluntary and community sector organisations we work with.

The cost-of-living crisis following hard on the heels of the Covid19 pandemic compounded the challenge of reduced volunteer numbers and increased demand for support, particularly for mental health and wellbeing services, whilst placing additional pressures on VCSE organisations.

Increased operating costs, particularly energy prices and fuel, a reduction in the purchasing power of funding due to inflation, and continued demand and pressure on staff and volunteers has, yet again, required the sector to look at how it can “do more with less”, and creatively support, manage and retain staff and volunteers.

We have responded to the needs of local voluntary and community groups, adapting our services and the support we offer, whilst addressing our own operational and capacity hurdles. This has resulted in changing work priorities, with some areas striving ahead and others taking longer to "bear fruit”. Many organisations’ own capacity constraints have meant that they have prioritised delivery and support to beneficiaries over developing their own organisational capacity and sustainability.

However, despite these challenges, we have made a huge difference to organisations across Wiltshire as evidenced by a recent impact survey and we have included various examples and quotes from them in this report. The range and amount of work that WCA has achieved in partnership with our stakeholders with minimal resources has been vast.

WCA remains a relatively small team of highly dedicated staff, and I would like to thank all of the team on behalf of the trustees; their hard work and dedication has been outstanding and is very much appreciated.

I would also like to thank our trustee board: their support and counsel has been invaluable. During the reporting period, Peter Curbishley, Andrew Longland and Peter Hawkins retired from the Board and I would like to place on record our thanks for their contributions over many years. A warm welcome to David Todman who joined the Board during the year, and we have recently recruited three new trustees who are already making a real difference with their experience and skills.

The trustees and I are immensely proud of the positive impact that WCA is having across the sector and how our support is enabling local community organisations to thrive in order to influence and enhance the quality of life for people in Wiltshire. We continue with a strong purpose, a sound financial position, and with a dedicated and skilled team.

Ian Phillips Chair

The trustees are pleased to present their report together with the financial statements of the Charity, for the period covering twelve months from 1 August 2022 to 31 July 2023. The report serves the purposes of both a Trustees' report and a directors' report under company law. The trustees confirm that their report andfinancial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

The term 'Company' used throughout the report and accounts refers to charitable company limited by guarantee. Since the Company qualifies as small under section 382 of the Companies Act 2006, the strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Page 2

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2023

Aims and objectives

Charitable aims

The purpose of the Charity, as laid out in the Memorandum and Articles of Association, is to “promote any charitable purpose for the benefit of the community in the administrative area covered by Wiltshire Council, in particular the advancement of education, the furtherance of health and the relief of poverty, distress and sickness”. We achieve our charitable aims by providing a range of support services to the voluntary and community sector.

Vision

A Wiltshire in which strong and vibrant communities enable all residents to succeed and ensure no one is left behind.

Our mission

To support the development of thriving communities; where people belong and can take actions on the things that matter to them.

Our values

Objectives

Local infrastructure organisations like Wessex Community Action help communities to meet their needs and achieve their aspirations, making places anyone would want to live, work and visit. We have identified four broad missions of local infrastructure. These are the functions we think are needed to support a thriving voluntary and community sector and are aligned to the Local Infrastructure Framework of the National Association of Voluntary and Community Action (NAVCA), our national membership body. Our work is ‘anchored’ to one of these elements and each has a thread that navigates between them.

Page 3

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2023

Achieving public benefit is a fundamental driver of the way we approach our work. In setting objectives and planning for activities, the trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit including the guidance 'Public benefit: running a charity (PB2)'.

Structure, governance and management

Organisational structure

The trustees have amended the Company's Articles of Association so that future members of the Company shall be the Trustees/Directors, and that they shall have the power to appoint new Directors. The trustees meet six times a year as a full board, and various working groups/sub-committees are convened for more detailed work on various issue as required. The day-to-day management of the charity is delegated to the CEO.

Recruitment, appointment, induction of trustees

The trustees regularly look at existing skills and experience and new trustees are recruited to ensure the trustee board has a broad range of management experience to meet the needs of Wessex Community Action and its strategic aims. We advertise for new trustees on the Wiltshire Together platform and other sector sites. The induction process for new trustees includes an information pack, and meetings covering the history, finances, longer term strategies and governance arrangements of the Charity, as well as the roles and responsibilities of trustees.

Risk review

Each year the trustees review and update the risk register which identifies all key perceived risks to the organisation and agrees actions to mitigate those risks. This last took place in March 2023. At each trustees’ meeting, the key risks to the organisation are reviewed. Generally, the trustees are satisfied that the Charity addresses the major risks faced and that adequate operating systems and procedures are in place. The Chief Executive reports on reserves, cashflow and budget variance at each trustees' meeting, with recommendations when appropriate.

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WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2023

Related parties

Other than reported in Notes 8 and 8 there are no transactions with related parties that are required to be disclosed in these accounts.

Review of developments, activities and achievements

Background

Wessex Community Action (WCA) has been in existence as a Council for Voluntary Services (CVS) since 1974. The re-organisation of Local Government in Wiltshire to one unitary authority in 2009, and the subsequent withdrawal of funding, saw a severe disruption in support for the sector. After some difficult years, we were able to overcome the challenges with the appointment of a new CEO and Lottery Funding (secured in 2019) which has enabled WCA to embark on a programme of local infrastructure work to build the effectiveness, capacity and sustainability of the Voluntary and Community Sector (VCSE) in Wiltshire, helping it to thrive and deliver essential services to communities. We are very grateful to the Lottery for their support.

We operate across Wiltshire, which is a large rural county with increasing challenges including:

There are 1,887 charities across Wiltshire (NCVO almanac 2021) with a total income of £277.4m. Most of these are small, local placed-based, grassroots voluntary organisations.

Key to our journey so far has been supporting those leaders of VCSE groups from those that are grassroots volunteer-led to larger charities operating across Wiltshire, to build stronger relationships with us, with local statutory bodies and each other. This in turn, enables us and other stakeholders to what they need to operate effectively, deliver their services and support their service receivers.

To aid and promote the role of local infrastructure organisations like WCA, the National Association of Voluntary and Community Action (NAVCA), our national membership body, worked with us as part of pilot to develop the Local Infrastructure Quality Accreditation scheme. We successfully achieved accreditation March 2023 which demonstrates the quality and impact of our work, benchmarking our activities and outcomes against clear criteria and highlights our strengths and impact.

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WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2023

1. Leadership and advocacy

“I think the networking and co-ordination role WCA play in bringing the sector together has been invaluable. I have built better links and trust with other senior leaders in the sector through the breakfasts and leaders forum and this has led to working on two tender documents in partnership with others. Personally, the support of the leadership groups, particularly the CEO breakfast has really helped me in my role and helped me to feel less isolated, more shared experience, etc”.

Wessex Community Action continues to be a leader and advocate for the voluntary and community sector in Wiltshire so that it has a strong voice, As a member of various local, regional, and national networks, we are well-positioned to share insights, access resources, and facilitate a supported response from the sector.

We serve as the key independent link between the sector and local stakeholders, developing a shared vision and bringing organisations together through partnerships. Key partnerships include:

VCSE Leadership Alliance

Alongside Community First, we continue to run the VCSE Leadership Alliance to facilitate greater collaboration between the VCSE sector and key stakeholders, including the Bath, North East Somerset, Swindon and Wiltshire (BSW) Health and Care Partnership, the local authority, and businesses. With 46 organisations now registered, the Alliance aims to establish the role of the VCSE sector in the delivery and transformation of services and reinforce the sector as a key strategic partner. An MOU has been established with BSW and the Integrated Care Board, and there is increased awareness about the sector’s contribution to the health and social care of people in Wiltshire.

Wiltshire Council

We continue to work with Wiltshire Council. The Health and Wellbeing Board now has a representative from the sector, the first in ten years, and we continue to work with the Director of Commissioning on the design of services to ensure the inclusion of VCSE organisations in commissioning. We have secured funding from the Families and Children’s Transformation Board (FACT) to migrate all the organisations from the FACT Directory onto the Wiltshire Together online platform with a branded landing page ‘All Together’ including specialist help for those seeking Early Years resources.

Regional/National Engagement

We have taken part in national briefings and consultations including our national body’s (NAVCA) quarterly members’ briefings, their Health & Wellbeing Forum, Vision for Volunteering, the review of the Hewitt Report and others. We have also engaged with NHS England including their Framework for addressing practical barriers to integration of the voluntary sector. Another forum has been the Voluntary Community Sector Emergency Partnership (established during Covid) to shape thinking about the sector response to emergencies. Issues have included the cost of living and winter preparedness, helping the most vulnerable stay safe during heat waves, ongoing guidance on Covid, refugees from both Ukraine and Afghan, and extreme weather conditions.

With all the above we have been able to cascade and share information to the sector in Wiltshire, and offer an insight from a Wiltshire perspective on the challenges faced by the sector.

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WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2023

2. Partnerships and collaborations

“Very helpful introductions and networking across Wiltshire VCSE when I started working here. WCA are really pushing a strong agenda for VCSE orgs within Local Authority and health commissioning and representing our voice well.”

Wessex Community Action is a strategic and operational hub for partnerships and collaboration. We facilitate networks and forums to provide updates on key issues, opportunities for networking, learning and development, and on-going professional development. We currently host five regular forums open to VCSE colleagues, volunteers, established organisations, and interested individuals from key partner organisations:

Wiltshire VCSE Leadership Alliance

A strategic network of CEOs and senior managers from larger, mainly commissioned VCSE organisations, who come together to cultivate a strategic and influential relationship with the emerging Integrated Care System. Co-chaired by the CEO of Community First, this network also offers the potential for more co-ordinated and collective representation with local statutory partners. We have recently seen a number of consortium bids submitted, have been part of three of these and are keen to develop lead partners to bring in smaller grassroots organisations.

The Wiltshire Voluntary & Community Sector Forum

Open to all VCSE and regularly attended by local council and health officers.

The Wiltshire Volunteer Managers Forum

A peer support group for Volunteer Managers and Co-ordinators interested in sharing common experience with a view to developing knowledge and good practice in volunteer management.

The Children & Families Voluntary Sector Forum

This group, administrated by WCA under contract to Wiltshire Council and brings together 96 VCSE organisations working with children and families. This group has offered a range of training including Awareness of Young People’s Mental Health, Childhood Bereavement, Safeguarding and Protecting Children and Young People to name a few. Members of the group are representatives of the Families and Children’s Transformation Board, Wiltshire Children & Young People’s Mental Health Network, the Family Help Steering Group, the Wiltshire & Swindon Safeguarding & Community Safety Group, Early Support Assessment Focus and Audit Groups, and more. We hosted forums on relevant issues including cost of living, warm spaces and energy efficiency and enhancing financial resilience.

The Wiltshire Inclusion Network (WIN)

An emerging “community of practice” with a common interest in promoting the inclusion agenda and working to champion diversity and equity within the sector. Now with 33 organisational members, this group aims to work collectively to maximise the opportunities for organisations and communities that are less likely to be available to an individual organisation.

CEO Peer Support Network.

During the year, we set up peer support breakfast meetings for CEOs of sector organisations. The meetings provide a safe space where CEOs could come together and share the challenges they face particularly around staff and volunteer wellbeing and retention, funding needs, rising costs and other key areas which impact their work.

We organised Systems Leaderships Training to support VCSE colleagues in their interaction with statutory bodies. Those attending were asked to summarise how the training made them feel.

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WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2023

Wiltshire Together

The community platform that WCA established in Nov 2020, as a direct result of there being no comprehensive directory of VCSE services and support available for residents or professionals (the who, where and what) has continued to grow and be developed. In the last year, Wiltshire Together has:

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WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2023

To support each of the five areas, we have developed factsheets and workbooks on the detailed areas of support in the form of a workbook that organisations can use to continue their development after the training. We have also developed 2-hour online bite sized training videos on a variety of topics such as developing an effective business plan, evidencing need, writing successful funding bids to name a few.

In June 2022, we jointly held a Meet the Funder event in partnership with Wiltshire and Swindon Funder Network to provide an opportunity for organisations to meet funders face-to-face, to ask questions and find out about their grant-making priorities. 46 delegates attended and various follow-up work resulted with various organisations.

We continue to publish a monthly Newsletter that goes out to approx. 900+ members to share information to VCSE groups on funding opportunities, policy updates, national briefings, opportunities to collaborate and updates about the Wiltshire Together platform.

4. Volunteering

“Advertising for volunteers in the local area via Wiltshire Together has been very effective and helped us to find active retired people with the right skills and motivation”

Volunteers are a key resource to enable VCSE organisations to deliver their services. Rather than acting as a placement service for volunteers, we are supporting both organisations and volunteers to develop a relationship of goodwill, support and engagement on both sides.

The Wiltshire Together platform has become a key resource for groups to post their volunteering opportunities and, before going live, we check all opportunities and suggest how vacancies can be improved on the site by ensuring role descriptions, hours of work etc are clear. We have a dedicated Volunteering in Wiltshire sub-page and developed ways of engaging more potential volunteers to access the site by taking part in the King’s Coronation Campaign and ‘The Big Help Out’. We also regularly promote Volunteer’s Week and have a regular volunteering slot in a local paper.

During the year, our Volunteer Managers’ Forum has seen growth in both membership and attendance. Members contribute their skills and experience for the benefit of the wider forum. One issue that was common amongst the group was how the increasing demand for services and impact of rising costs was having an impact on volunteer recruitment and retention. This led to training to support volunteer managers to implement practices to support and help retain their volunteers.

5. Transport

Wessex Community Action continues to deliver its contracted service of community transport to Exeter HouseSchool, a commissioned service through Wiltshire Council. We also run a Day Centre contract for elderly people to day centres in Salisbury.

We have a team of six drivers, most of whom are already retired when they join us. Each year our fleet of drivers work a total of 8,224hrs and cover 108,370 miles in very rural locations.

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WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2023

Our dedicated drivers are the backbone of this services and their commitment to transport and support our elderly, children and young people with physical and learning disabilities requires a particular quality of driver. We value them as an integral part of the WCA team and miss them when they finally do retire.

Our fleet of minibuses which we have built up over a number of years now requires increasing maintenance, but we would have difficulty replacing them due to the withdrawal of grants and the uncertainty about the contracts with Wiltshire Council in the longer term. Our current contract has recently been extended for a further year. It is likely that the new transport contracts will look significantly different going forward and we will have to take this into account when future planning.

Plans for the future

“ It is going to become more crucial for the sector to work together on projects and services in the future. It would be good for Wessex to continue to act as the glue between VCS organisations in Wiltshire and continue to help them build relationships and ways of joint working. ” Wessex MS Therapy Centre

Our project - Stronger Together

Wiltshire is defined by having a large and growing number of smaller VCSE groups. Many are volunteer-led with limited resources, spread across rural areas. Our last three annual State of the Sector Surveys together with community engagement specifically to inform this project's development confirm that these groups - supporting places, spaces, adults, children and young people, health and wellbeing and the environment - need support to help them operate effectively, to access funding and to recruit and support volunteers.

Our work over the past 3 years has focused on building networks, peer groups, collaborations, and partnerships. This approach has been valued as a way to connect, share, and access resources to improve outcomes for the people they serve. We want to take that work further over the next three years. We will achieve our project aims by building a culture of people-powered change, asset-based approaches, co-production, networks & reciprocity - all enabled through relationships & connection making.

Our project activities

By 2027 Stronger Together will deliver:

Page 10

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2023

Finances and reserves

Results for the year

The trustees agreed to change the financial year end in the previous financial year so that our year end was aligned with the reporting period for the National Lottery grant and our contracts with Wiltshire Council, and hence the 2021-22 financial year had a 16-month reporting period, ending 31[st] July 2022. The 2022-23 financial year is a 12-month reporting period and, as such, it is difficult to compare our financial results with those of the previous year. At the end of the reporting period to 31 July 2023, the charity had total income of £413,428 (2022 £472,849) and total expenditure of £406,930 (2022 £512,801), with a small surplus of £6,498 (2022 a deficit of £39,952).

The Charity's total funds amounted to £167,734 (2022 £159,190) held in unrestricted funds. Our aim is to maintain sufficient unrestricted reserves to enable us to continue operating as a going concern, to provide a level of funding for unexpected opportunities and to provide cover for risks such as unforeseen expenditure or unanticipated loss of income. The trustees feel it prudent to have a maximum of six months’ running costs in reserves, particularly due to the current challenges in our operating environment. The current level of reserves represents just over three months of budgeted expenditure in the new financial year.

With only one more year of Lottery Funding remaining to July 2024, we are working hard to bring in other funders to help increase the number of successful applications for projects they receive from Wiltshire voluntary and community organisations and provide their grantees with the support needed for the effective delivery of services to vulnerable groups. We are also looking at other ways of generating income and developing business to fund our work.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Page 11

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2023

Responsibilities of the trustees

The trustees (who are also directors of Wessex 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).

Company law requires the trustees to prepare financial statements for each financial year, which 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 the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that 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.

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Registered office:

Unit 6, Paxton Business Centre Whittle Road Churchfields Salisbury Wiltshire SP2 7YR

Approved by the trustees and signed on their behalf by:

Ian Phillips (Chair of Trustees)

Date: 11 March 2024

Page 12

WESSEX COMMUNITY ACTION

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 JULY 2023

Independent examiner's report to the Trustees of Wessex Community Action ('the Company')

I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 July 2023.

Responsibilities and basis of report

As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the Company'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 Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: J Fletcher Fletcher & Partners Crown Chambers Bridge Street Salisbury Wiltshire SP1 2LZ

Dated: 23 April 2024 FCA

Page 13

WESSEX COMMUNITY ACTION

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2023

Note
Income from:
Donations and grants
3
Charitable activities
4
Investments
5
Other income
6
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure) before net
gains/(losses) on investments
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
16
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2023
£
42,352
247,230
-
67
289,649
284,651
284,651
4,998
1,326
6,324
1,500
7,824
159,910
7,824
167,734		 Restricted
funds
2023
£
123,779
-
-
-
123,779
122,279
122,279
1,500
-
1,500
(1,500)
-
-
-
-		 Total
funds
2023
£
166,131
247,230
-
67
413,428
406,930
406,930
6,498
1,326
7,824
-
7,824
159,910
7,824
167,734		 Total
funds
2022
£
158,777
309,758
28
4,286
472,849
512,801
512,801
(39,952)
(442)
(40,394)
-
(40,394)
200,304
(40,394)
159,910

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

The notes on pages 16 to 31 form part of these financial statements.

Page 14

WESSEX COMMUNITY ACTION REGISTERED NUMBER: 02797768

BALANCE SHEET AS AT 31 JULY 2023

Note
Fixed assets
Tangible assets
12
Investments
11
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within one
year
14
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
16
Unrestricted funds
16
Total funds		 35,024
305,432
340,456
(182,801)		 2023
£
6,334
3,745
10,079
157,655
167,734
167,734
-
167,734
167,734		 86,688
171,035
257,723
(115,616)		 2022
£
15,384
2,419
17,803
142,107
159,910
159,910
-
159,910
159,910

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Ian Phillips

(Chair of Trustees) Date: 11 March 2024

The notes on pages 16 to 31 form part of these financial statements.

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WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

1. General information

Wessex Community Action is a charitable company limited by guarantee, incorporated in England and Wales with the company number 02797768. Its registered office is Unit 6 Paxton Business Centre, Whittle Road, Churchfields, Salisbury, Wiltshire, United Kingdom, SP2 7YR.

The members of the company are the Trustees named on page 1. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.

2. Accounting policies

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports Regulations 2008) only to the extent required to provide a 'true and fair view'. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Wessex 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.

2.2 Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when received.

Revenue grants are shown in the Statement of Financial Activities in the year in which they are received. Where the grant has to be matched to a different period, the deferred element is deducted from income and carried forward in liabilities.

Income from charitable activities includes transport receipts, training income and administrative services.

Legacies are included when the charity is advised by the personal representatives of an estate that payment will be made or property transferred and the amount involved can be quantified.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

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WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

2. Accounting policies (continued)

2.3 Expenditure

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management carried out at Headquarters.

Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Charitable activities and Governance costs are costs incurred on the company's operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to the third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated to the applicable headings as per the relevant notes in the accounts.

Turnover, comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax.

2.5 Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Page 17

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

2. Accounting policies (continued)

2.6 Tangible fixed assets and depreciation

Tangible fixed assets costing £500 or more are capitalised.

Tangible fixed assets are initially recognised at cost. After recognition, under the revaluation model, tangible fixed assets whose fair value can be measured reliably shall be carried at a revalued amount, being their fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Revaluations are made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting date.

Fair values are determined from market-based evidence by appraisal that is normally undertaken by professionally qualified valuers. If there is no market-based evidence of fair value because of the specialised nature of the tangible fixed asset and it is rarely sold, except as part of a contributing business, a Company may need to estimate fair value using an income or depreciated replacement cost approach.

Gains and losses on revaluation are recognised in the Statement of financial activities, with a separate revaluation reserve being shown in the Statement of funds note.

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of financial activities incorporating income and expenditure account.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following bases:

Motor vehicles - 25% straight line - Fixtures and fittings 100% straight line - Office equipment 100% straight line - Computer equipment 100% straight line

2.7 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the fair value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities incorporating income and expenditure account.

2.8 Debtors

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

Page 18

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

2. Accounting policies (continued)

2.9 Cash at bank and in hand

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

2.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges in the Statement of Financial Activities.

2.11 Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.12 Pensions

The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.

2.13 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 19

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

3. Income from donations and grants

Donations
Grants
Total 2023
Total 2022		 Unrestricted
funds
2023
£
2,694
39,658
42,352
24,791		 Restricted
funds
2023
£
-
123,779
123,779
133,986		 Total
funds
2023
£
2,694
163,437
166,131
158,777		 Total
funds
2022
£
2,664
156,113
158,777

4. Income from charitable activities

Transport
Training
Total 2023
Total 2022		 Unrestricted
funds
2023
£
240,692
6,538
247,230
309,758		 Total
funds
2023
£
240,692
6,538
247,230
309,758		 Total
funds
2022
£
300,712
9,046
309,758

Page 20

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

5. Investment income

Dividends from listed investments
Total 2022		 Unrestricted
funds
2023
£
-
28		 Total
funds
2023
£
-
28		 Total
funds
2022
£
28

Page 21

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

6. Other incoming resources

Profit on disposal of vehicles
Other incoming resources
Total 2023
Total 2022		 Unrestricted
funds
2023
£
-
67
67
4,286		 Total
funds
2023
£
-
67
67
4,286		 Total
funds
2022
£
4,027
259
4,286

7. Expenditure on Charitable Activities

Transport
Community Action
Lottery: Supporting VCSE Sector
Salisbury Child Contact Centre
Total 2023
Total 2022		 Activities
undertaken
directly
2023
£
203,177
58,274
68,302
-
329,753
407,607		 Support
costs
2023
£
25,818
9,008
42,351
-
77,177
105,194		 Total
funds
2023
£
228,995
67,282
110,653
-
406,930
512,801		 Total
funds
2022
£
302,411
90,697
113,802
5,891
512,801

Of the total expenditure on charitable activities £284,652 (2022 - £380,730) was from unrestricted funds and £122,278 (2022 - £132,071) was from restricted funds.

Page 22

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

8. Support costs

Support costs are allocated between the following headings on the following basis:

Wages & Salaries & Book keeping: time spent by core staff on each activity.

Premises costs: Rental allocated equally (2022 50% Community Action and 50% Transport). Other Premises costs: 72% Lottery supporting VCSE sector and 28% Transport (2022 50% Community action and 50% Transport)

Office and IT costs: 43.5% Lottery supporting VCSE sector 43.5% Transport and 13% Community Action (2022 50% Community Action and 50% Transport)

Advertising: 75% Lottery supporting VCSE sector 12.5% Community Action 12.5% Transport (2022 50% Community Action and Transport)

Insurance: allocated equally (2022 50% Community Action and 50% Transport).

Book-keeping: allocated equally (2022 50% Community Action and 50% Transport).

Governance: allocated equally (2022 50% Community Action and 50% Transport)

Wages & salaries
Premises costs
Office & IT costs
Advertising
Insurance
Book-keeping
Governance
Total 2023
Total 2022		 Community
Action
2023
£
-
5,000
803
246
653
1,462
844
9,008
26,494		 Lottery:
Supporting
VCSE-
Sector
2023
£
27,336
7,894
2,687
1,475
653
1,462
844
42,351
38,439		 Transport
2023
£
13,800
6,126
2,687
246
653
1,462
844
25,818
40,261		 Total
funds
2023
£
41,136
19,020
6,177
1,967
1,959
4,386
2,532
77,177
105,194		 Total
funds
2022
£
52,206
25,592
13,328
2,375
2,983
5,377
3,333
105,194

. Governance costs comprise:

The independent examiner's remuneration amounts to an independent examiner fee of £600 ( 2022 - £600 ) , and accountancy of £1,932 (2022 - £2,733).

Page 23

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

9. Net Income/(Expenditure)

This is stated after charging:

Depreciation of tangible fixed assets: - owned by the charity
Profit on disposal of assets - owned by the charity		 2023
£
9,050
-
9,050		 2022
£
15,783
4,027
19,810

10. Analysis of staff costs

Salaries and wages
Social security costs
Pension costs		 2023
£
237,259
12,661
3,374
253,294		 2022
£
262,406
8,820
2,841
274,067

There were no employees with emoluments over £60,000.

The average monthly head count was 13 staff (2022 - 12 staff).

The total paid to key management personnel during the period (including pension contributions) was £107,957 for twelve months (2022 - £104,777 for sixteen months).

.

Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2022 - £NIL).

During the year ended 31 July 2023, no Trustee expenses have been incurred (2022 - £NIL).

Page 24

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

11. Fixed asset investments

Cost or valuation
At 1 August 2022
Revaluations
At 31 July 2023
Net book value
At 31 July 2023
At 31 July 2022		 Listed
investments
£
2,419
1,326
3,745
3,745
2,419

The investment comprises shares held in Santander. The historical cost was £11,499.

12. Tangible fixed assets

Cost or valuation
At 1 August 2022
At 31 July 2023
Depreciation
At 1 August 2022
Charge for the year
At 31 July 2023
Net book value
At 31 July 2023
At 31 July 2022		 Motor
vehicles
£
71,237
71,237
55,853
9,050
64,903
6,334
15,384		 Fixtures and
fittings
£
8,733
8,733
8,733
-
8,733
-
-		 Office
equipment
£
3,300
3,300
3,300
-
3,300
-
-		 Computer
equipment
£
10,972
10,972
10,972
-
10,972
-
-		 Total
£
94,242
94,242
78,858
9,050
87,908
6,334
15,384

Page 25

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

13. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 2023
£
23,145
5,974
5,905
35,024		 2022
£
74,123
1,833
10,732
86,688

14. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2023
£
6,076
3,308
63,584
109,833
182,801		 2022
£
10,616
4,512
43,228
57,260
115,616

15. Deferred income

Deferred income at 1 August 2022
Resources deferred during the year
Amounts released from previous periods
Deferred income at 31 July 2023		 2023
£
53,478
66,771
(14,446)
105,803		 2022
£
74,043
(20,565)
-
53,478

Included in accruals and deferred income was an element of the grant received from the National Lottery Community Fund. The element of expenditure that it related to during the year was accounted for and the balance deferred to match the expenses over the period it covers.

Page 26

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

16. Statement of funds

Statement of funds - current year

Unrestricted
funds
General Funds -
all funds
Restricted funds
Transport
Lottery:
Supporting
VCSE - Sector
Community
Action
Total of funds		 Balance at 1
August 2022
£
159,910
-
-
-
-
159,910		 Income
£
289,649
7,876
110,653
5,250
123,779
413,428		 Expenditure
£
(284,651)
(7,876)
(110,653)
(3,750)
(122,279)
(406,930)		 Transfers
in/out
£
1,500
-
-
(1,500)
(1,500)
-		 Gains/
(Losses)
£
1,326
-
-
-
-
1,326		 Balance at
31 July 2023
£
167,734
-
-
-
-
167,734

Page 27

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

16. Statement of funds (continued)

Statement of funds - prior year

Unrestricted
funds
General Funds -
all funds
Restricted funds
Salisbury Child
Contact Centre
Transport
Lottery:
Supporting
VCSE - Sector
Total of funds		 Balance at
1 April 2021
£
175,156
Balance at
1 April 2021
£
25,148
-
-
25,148
200,304		 Income
£
338,863
Income
£
-
12,378
121,608
133,986
472,849		 Expenditure
£
(380,730)
Expenditure
£
(5,891)
(12,378)
(113,802)
(132,071)
(512,801)		 Transfers
in/out
£
27,063
Transfers
in/out
£
(19,257)
-
(7,806)
(27,063)
-		 Gains/
(Losses)
£
(442)
Gains/
(Losses)
£
-
-
-
-
(442)		 Balance at
31 July 2022
£
159,910
Balance at
31 July 2022
£
-
-
-
-
159,910

Page 28

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

17. Summary of funds

Summary of funds - current year

General funds
Restricted funds		 Balance at 1
August 2022
£
159,910
-
159,910		 Income
£
289,649
123,779
413,428
Income
£
338,863
133,986
472,849		 Expenditure
£
(284,651)
(122,279)
(406,930)
Expenditure
£
(380,730)
(132,071)
(512,801)		 Transfers
in/out
£
1,500
(1,500)
-
Transfers
in/out
£
27,063
(27,063)
-		 Gains/
(Losses)
£
1,326
-
1,326
Gains/
(Losses)
£
(442)
-
(442)		 Balance at
31 July 2023
£
167,734
-
167,734
Balance at
31 July 2022
£
159,910
-
159,910
Summary of funds - prior year
General funds
Restricted funds		 Balance at
1 April 2021
£
175,156
25,148
200,304

Restricted fund purposes:

A grant from the National lottery Community Fund (RC South West Region) with the aim of developing more active and resilient VCSE organisations in Wiltshire. The grant is being e received in stages over a period of four years.

18. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2023
£
6,334
3,745
340,456
(182,801)
167,734		 Total
funds
2023
£
6,334
3,745
340,456
(182,801)
167,734

Page 29

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

18. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2022
£
15,384
2,419
257,723
(115,616)
159,910		 Total
funds
2022
£
15,384
2,419
257,723
(115,616)
159,910

19. Capital Commitments

At 31 March 2023 there were no capital expenditure commitments (2022 - no commitments).

20. Pension commitments

The charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £3,374 (2022 - £2,842). Contributions of £623 were outstanding at the balance sheet date and are included in creditors (2022 - £624).

The expense and liability is either allocated directly to the charitable activity where the employee is engaged in that activity, or allocated in accordance with note 11 for support staff.

There were no pension commitments not included in the balance sheet.

21. Volunteers

The charity had a rota of numerous volunteers, of which, not all were used, to help with community support.

22. Indemnity insurance

The charity holds third party indemnity insurance to protect the Trustees and volunteers.

Page 30

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

23. Operating lease commitments

At 31 July 2023 the Company had commitments to make future minimum lease payments under noncancellable operating leases as follows:

2023 2022
£ £
Not later than 1 year 7,500 7,500

24. Related party transactions

During 2023 no transactions took place between the charity and WCA Trading Services Limited, a company under common control.

Amounts owed to the charity did not increase and stands at a balance of £9,999 owing at the year end (2022 - £9,999). This balance has been fully provided against in the accounts.

Page 31