OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-07-31-accounts

Trustees' report and financial statements for Wessex Community Action

For the 12 month period ended 31 July 2024 Charity No 1019716

Company Registration No 02797768

Fletcher & Partners

Chartered Accountants Salisbury

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT FOR THE PERIOD ENDED 31 JULY 2024

Contents

Chair’s Introduction ……………………………………………………………………………….. 2 Aims and objectives ………………………………………………………………………………. 3-4 Structure, governance and management ………………………………………………………. 4-5 Review of developments, activities and achievements ……………………………………….. 5-11 Finances, investment and reserves policies……………………………………………………. 12 Responsibilities of the trustees ………………………………………………………………….. 13 Report of the independent examiner ……………………………………………………………. 14 Statement of financial activities ………………………………………………………………….. 15 Balance sheet ……………………………………………………………………………………… 16 Notes to the financial statements ………………………………………………………………… 17-31

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 Anna Dumas Mo Houlden Treasurer Melanie Monaghan Appointed April 2024 Ian Phillips Chair Suzanne Tarplee Appointed April 2024 David Todman Resigned April 2024 Angela Turner-Wilson April 2024 Beverly Vanterpool Appointed March 2025

Page 1

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2024

Chair’s introduction

As Chair of Wessex Community Action (WCA), I am pleased to present our annual report for 2023 to 2024, for the 50th year of WCA’s existence, a remarkable amount of time to be supporting our community and voluntary organisations.

Our dedicated team members, volunteers, and partners have worked tirelessly throughout the year to address the needs of our community, and together, we have achieved some significant milestones.

Improving the wellbeing of people living in the Wiltshire area is at the heart of our vision, providing help, advice, training and support. Over the past year, we have successfully launched several initiatives aimed at fostering community spirit and inclusivity. Our flagship digital platform Wiltshire Together continues to grow, connecting people, groups and organisations across Wiltshire. The platform is free for everyone to use and is a resource hub for anyone seeking information about events, activities and volunteering opportunities.

Whilst we can celebrate success, we also faced team changes during the year, challenging in a small team. However, differing perspective and experiences that come with new team members has really added to the support we offer.

We are grateful to our funders and in particular, National Lottery Reaching Communities funding for our Stronger Together project, enabling work with community groups and organisations across Wiltshire, gaining access to high quality training and organisational development, whilst improving their funding, governance, engagement and community impact.

I would like to extend my heartfelt gratitude to our trustees, staff, volunteers, and partners for their unwavering support and dedication. These collective efforts have made profound difference to the lives of many, and I remain inspired by your commitment to the shared vision. Together, we continue to be more inclusive, engaging and representing the diversity of the sector. We collaborate, share, engage and harness information, knowledge and experience to help build capacity for a more resilient, sustainable, vibrant and inclusive community. In conclusion, I and the Board of Trustees continue to be incredibly proud of the positive impact WCA has within its area of operation. We have made significant strides in advancing our vision, and I am confident that we will continue to build on this momentum in the years to come.

Thank you for your ongoing support.

Ian Phillips Chair April 2025

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 2023 to 31 July 2024. The report serves the purposes of both a Trustees' report and a directors' report under company law. The trustees confirm that their report and financial 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 2024

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 2024

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. At each trustees’ meeting, the CEO – supported where appropriate by the functional SME’s - provides an operating update on charity activity. This includes but is not limited to; reporting on associated project KPI’s, discussing sector development (opportunities and challenges) and reviewing upcoming activities.

Page 4

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2024

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.

Related parties

Other than reported in Notes 24 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. During this time there have been a number of key changes with the re-organisation of Local Government in Wiltshire to one unitary authority in 2009 and the creation of the Bath and North East Somerset, Swindon and Wiltshire Integrated Care Board in 2022, both of which have presented challenges and opportunities for the voluntary sector. In 2019 we embarked on a new period and the secured funding from the National Lotteries Reaching Communities Fund which 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 National Lottery for their support and in 2024 we have worked with our partners to develop a bid for continuation funding enabling us to build on the success of this work. At the time of writing, we are delighted to report that this has been successful.

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

There are 1,798 charities across Wiltshire (NCVO almanac 2020/21) with a total income of £463.7m. Most of these are small, local placed-based, grassroots voluntary organisations.

Page 5

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2024

Key to our journey so far has been supporting those 'leaders' of VCSE groups from grassroots volunteer-led groups in neighbourhoods 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 understand and respond to what they need to operate effectively, deliver their services and to ultimately support their service receivers.

We remain Local Infrastructure Quality Accreditation (LIQA) accredited, secured in March 2023, promoting the role of Local Infrastructure organisations with our national membership body, the National Association of Voluntary and Community Action (NAVCA). This work demonstrates the quality and impact of our work, benchmarking our activities and outcomes against clear criteria and highlighting our strengths and impact.

1. Leadership and advocacy

“It is such a reassurance knowing you are championing our corner so actively in these important spaces.”

One outcome of leadership and advocacy activity has been an increase in working more collaboratively, the recognition/desire to come together to share experience and practice as well as practically coming together to influence and participate/deliver. WCA has nurtured and created (safe spaces) opportunities for coming together, for contributing experience and expertise and, in doing so harnessing and directing the strengths/assets of the sector to make most impact, benefit and opportunities.

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:

Page 6

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2024

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 47 organisations now registered, the Alliance has worked to establish the role of the VCSE sector in the delivery and transformation of services and reinforce the sector as a key strategic partner. As a result of our work the VCSE now has a foothold in a range of key workstreams and boards in a representational role which has been brokered by Wessex Community Action.

Wiltshire Council

The need for a new partnership arrangement between Wiltshire Council and the voluntary and community sector, updating the existing ‘Wiltshire Compact’ has been identified as a key objective within the Wiltshire Council Business Plan and is a recommendation for the Local Government Association Corporate Peer Challenge. Wiltshire has a strong and diverse VCSE, which makes a huge contribution to the council's key priorities. The sector often prevents, delays or reduces demand for statutory services. The Council has invited the sector to join the sessions to help shape the discussions and explore the way forward. WCA has played a key role in these discussions ensuring the voice of the whole of the voluntary sector has been heard.

Through the VCSE Leadership Alliance we have secured funding for and nominated a voluntary sector representative to the Wiltshire Health and Wellbeing Board. We continue to work with the Director of Commissioning on the design of services to ensure the inclusion of VCSE organisations in commissioning, emphasising the value local VCSE organisations can bring.

We have continued to work closely with Families and Children’s Transformation Board (FACT) to develop and promote the Wiltshire Together online platform, built around a branded landing page ‘All Together’ which curates a directory of 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 and others. We have also engaged with NHS England around the integration of the voluntary sector. Another forum has been the Voluntary Community Sector Emergency Partnership (VCSEP). VCSEP consists of over 200 community and specialist organisations committed to working together in preparation for and response to major emergencies in the UK. WCA are a key representative for Wiltshire, bringing a local perspective and we work alongside a network of organisations committed to a more person-centred approach to emergency planning and response. By working better together, the partnership aims to reduce the confusion and further trauma caused to individuals and communities by disconnected responses to emergencies. The partnership exists to unlock the power before, during and after an emergency by making the best use of our shared time and resources and bringing the voices of the local and national civil society organisations to the forefront for the development of greater national resilience. 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.

2. Partnerships and collaborations

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:

Page 7

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2024

Wiltshire VCSE Leadership Alliance

The Alliance is a strategic network of CEOs and senior managers from larger, mainly commissioned VCSE organisations, who have come together to cultivate a strategic and influential relationship with the emerging Integrated Care System. Co-chaired by WCA and 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

This is a more generic forum that provides networking, partnership opportunities between organisations around and emerging issues/needs/challenges. This Forum operates particularly around national & strategic agendas where we want a local Wiltshire voice feeding in.

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. This year has seen the group work collaboratively across a broad spectrum including responding to the cost-of-living campaign, volunteer and trustee weeks, addressing challenges in the recruitment of volunteers and shared learning around Equalities and Diversity in volunteering.

The Children & Families Voluntary Sector Forum

This forum is managed by WCA and commissioned by Wiltshire Council. The aim of the forum was to enable the contribution of the VCSE to the Family and Children's Transformation board, promoting the role of the VCSE in the delivery of quality services. Forum meetings have taken place online bi-monthly, and a monthly newsletter has been circulated. The forum currently consists of 98 members.

The Wiltshire Inclusion Network (WIN)

Wiltshire Inclusion Network was established following feedback in the 2021 State of the Sector survey, to be a ‘community of practice’ with a common interest in promoting inclusion and working to champion diversity within the sector. The network has experiences continuous growth with 33 organisations/members.

CEO Peer Support Network

Wessex Community Action gauged the interest in creating a “safe space” for CEOs to come together and share the challenges they are facing particularly as a result of the extremely challenging operating environment (cost of living crisis pressures on demand, rising costs, capacity and wellbeing of staff and volunteers, funding and commissioning creating competition, lack of equity of opportunity etc.). Feedback received demonstrates the value CEOs are placing on the opportunity, which given the limitations and demands on their time speaks for itself. The difference being achieved to date (it is still early days) is CEOs feeling connected and supported, trust is being built, as well as some practical/operational support e.g., “sorting payroll” and being part of new consortiums bids for contracts.

Page 8

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2024

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:

3. Capacity building

“We are only a small club helping with a very large problem of loneliness and isolation in a very rural environment. We have worked with WCA using their experience and knowledge to support and help our club with its growing nature to lead us and solve any problems we have through meetings, training courses and packs, both one to one and in groups.

Most recently the help we have had with changing the structure of our club has been invaluable to us in moving forward in making the club safer, sustainable, and lasting.” Corsham Community Club

Our new framework to support VCSE groups with their infrastructure development was launched this year. The framework is an asset-based approach that enables the support WCA provides to empower groups, take ownership of developing their own organisational sustainability, and to measure progress. With good infrastructure in place, and as healthy organisations, they are more likely to be successful in funding bids as they have the evidence in place to show they can run effectively and sustainably.

Page 9

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2024

We delivered bespoke community development support to over 70 groups across the wide range of support areas developed including business planning training, evidencing need, writing successful funding bids, organisational development, conflict resolution and more.

We continued 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

“The Volunteer Manager’s Forum creates a sense of community, a sounding board, a different perspective, a sense of belonging. We are stronger and more effective by working together.” Volunteer Managers Forum member

The Vision for Volunteering highlighted how important it is to ensure that both volunteers and VCSE organisations develop a relationship of good will, support and engagement on both sides, to develop longerterm volunteering that is enriching for the volunteer and sustainable for VCSE groups. Volunteers are a key resource to enable VCSE organisations to deliver their services. We support these ambitions directly through our capacity building and training work with groups around their volunteering needs.

The Wiltshire Together platform also remains 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 continue to develop ways of engaging more potential volunteers to access the site by promotion of Volunteer’s Week and continuing regular volunteering articles in a local paper. We have seen a significant increase in people pledging to volunteer (30% increase on last year). There is now a space on Wiltshire Together to promote the Volunteer Managers forum with the opportunity for each member to see other members and linked volunteer vacancies. This also includes a shared space area for volunteer managers to exchange information and share relevant good practice resources outside of the meetings.

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. Some of the key areas the forum has been collaborating on this year include volunteer recruitment and retention, equality diversity and inclusion around volunteering, and sharing learning around marketing and communications and volunteer recognition.

5. Transport

Wessex Community Action continued to deliver its contracted service of community transport to Exeter House School, 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, a part time passenger assistant and full time Transport Manager. Each year our fleet of drivers work a total of 8,200hrs and cover 110,300 miles in very rural locations.

Page 10

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2024

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 acknowledge that the service would have been undeliverable without their care and commitment to the families they support.

Our fleet of seven minibuses which we have built up over a few years now requires increasing maintenance and with increasing costs keep them road legal, maintaining a sustainable service beyond the term of our current Wiltshire Council contract is unviable. The current contract expires on 31[st] August 2025.

Plans for the future

Our project - Stronger Together

Our work over the past four years has focused on building networks, peer groups, collaborations, and partnerships. This approach is valued as a means to connect, share, and access resources to improve outcomes for the people they serve. We plan to take this work further over the next three years and have built this into the central strand of our future National Lottery Reaching Communities funding. 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.

It is our intention to refocus on the core CVS functions (above) and invest in additional capabilities to expand our reach and impact. This will include rebalancing and exploring how volunteer resources can support our own operational activity.

Working with the National Lottery, we will further develop our relationships with neighbouring CVS’s and look for opportunities to enhance our impact through deeper collaboration.

We also recognise the requirement to diversify income streams to add to and complement the National Lottery Reaching Community Fund. As such, a new funding strategy has been developed and will be implemented in the forthcoming year.

Our project activities

Page 11

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2024

Finances and reserves

Results for the year

At the end of the reporting period to 31 July 2024, the charity had total income of £427,112 (2023 £413,428) and total expenditure of £432,031 (2023 £406,930), with a small deficit of £4,241 (2023 a surplus of £7,824).

The Charity's total funds amounted to £163,493 (2023 £167,734) at year end. 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 four months of budgeted expenditure in the 2025 financial year.

We have been grateful for the support of the National Lottery’s Reaching Community Fund which has supported our work over the past three years. With an underspend carried forward, and a new award for continuation funding for 2025 to 2007, we are looking forward to also bringing 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 as part of our new funding strategy.

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 12

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2024

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: 24 February 2025

Page 13

WESSEX COMMUNITY ACTION

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 JULY 2024

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 2024.

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: 28 April 2025 FCA

Page 14

WESSEX COMMUNITY ACTION

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2024

Note
Income from:
Donations and grants
3
Charitable activities
4
Other income
5
Total income
Expenditure on:
Charitable activities
Total expenditure
Net (expenditure)/income before net
gains on investments
Net gains on investments
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2024
£
67,352
243,828
19
311,199
317,618
317,618
(6,419)
678
(5,741)
167,734
(5,741)
161,993		 Restricted
funds
2024
£
115,913
-
-
115,913
114,413
114,413
1,500
-
1,500
-
1,500
1,500		 Total
funds
2024
£
183,265
243,828
19
427,112
432,031
432,031
(4,919)
678
(4,241)
167,734
(4,241)
163,493		 Total
funds
2023
£
166,131
247,230
67
413,428
406,930
406,930
6,498
1,326
7,824
159,910
7,824
167,734

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

The notes on pages 17 to 31 form part of these financial statements.

Page 15

WESSEX COMMUNITY ACTION REGISTERED NUMBER: 02797768

BALANCE SHEET AS AT 31 JULY 2024

Note
Fixed assets
Tangible assets
11
Investments
10
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within one
year
13
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
15
Unrestricted funds
15
Total funds		 43,262
270,747
314,009
(159,118)		 2024
£
4,179
4,423
8,602
154,891
163,493
163,493
1,500
161,993
163,493		 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

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: 24 February 2025

The notes on pages 17 to 31 form part of these financial statements.

Page 16

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

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.

Page 17

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

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 18

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

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 19

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

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 20

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

3. Income from donations and grants

Donations
Grants
Total 2024
Total 2023		 Unrestricted
funds
2024
£
3,130
64,222
67,352
42,352		 Restricted
funds
2024
£
-
115,913
115,913
123,779		 Total
funds
2024
£
3,130
180,135
183,265
166,131		 Total
funds
2023
£
2,694
163,437
166,131

4. Income from charitable activities

Transport
Training
Total 2024
Total 2023		 Unrestricted
funds
2024
£
237,607
6,221
243,828
247,230		 Total
funds
2024
£
237,607
6,221
243,828
247,230		 Total
funds
2023
£
240,692
6,538
247,230

Page 21

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

5. Other incoming resources

Other incoming resources
Total 2023		 Unrestricted
funds
2024
£
19
67		 Total
funds
2024
£
19
67		 Total
funds
2023
£
67

6. Expenditure on Charitable Activities

Transport
Community Action
Lottery: Supporting VCSE Sector
Total 2024
Total 2023		 Activities
undertaken
directly
2024
£
211,437
76,620
67,093
355,150
329,753		 Support
costs
2024
£
23,725
15,910
37,246
76,881
77,177		 Total
funds
2024
£
235,162
92,530
104,339
432,031
406,930		 Total
funds
2023
£
228,995
67,282
110,653
406,930

Of the total expenditure on charitable activities £317,618 (2023 - £284,651) was from unrestricted funds and £114,413 (2023 - £122,279) was from restricted funds.

Page 22

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

7. 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 (2023 allocated equally).

Other Premises costs: 27.4% Lottery supporting VCSE sector 27.4% Transport and 45.2% Community Action (2023 72% Lottery supporting VCSE sector and 28% Transport)

Office and IT costs: 20.7% Lottery supporting VCSE sector 9.8% Transport and 69.5% Community Action (2023 43.5% Lottery supporting VCSE sector 43.5% Transport and 13% Community Action)

Advertising: 66.6% Lottery supporting VCSE sector 33.4% Community Action (2023 75% Lottery supporting VCSE sector 12.5% Community Action 12.5% Transport)

Insurance: allocated equally (2023 allocated equally).

Book-keeping: allocated equally (2023 allocated equally).

Governance: 33.2% Lottery supporting VCSE sector 33.2% Transport and 33.6% Community Action

Wages & salaries
Premises costs
Office & IT costs
Advertising
Insurance
Book-keeping
Governance
Total 2024
Total 2023		 Community
Action
2024
£
-
6,836
5,237
750
614
1,461
1,012
15,910
9,008		 Lottery:
Supporting
VCSE-
Sector
2024
£
25,000
6,112
1,559
1,500
614
1,461
1,000
37,246
42,351		 Transport
2024
£
13,800
6,112
738
-
614
1,461
1,000
23,725
25,818		 Total
funds
2024
£
38,800
19,060
7,534
2,250
1,842
4,383
3,012
76,881
77,177		 Total
funds
2023
£
41,136
19,020
6,177
1,967
1,959
4,386
2,532
77,177

. Governance costs comprise:

The independent examiner's remuneration amounts to an independent examiner fee of £650 ( 2023 - £600 ) , and accountancy of £2,362 (2023 - £1,932).

Page 23

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

8. Net Income/(Expenditure)

This is stated after charging:

Depreciation of tangible fixed assets: - owned by the charity 2024
£
4,267
4,267		 2023
£
9,050
9,050

9. Analysis of staff costs

Salaries and wages
Social security costs
Pension costs		 2024
£
249,491
12,578
2,860
264,929		 2023
£
237,259
12,661
3,374
253,294

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

The average monthly head count was 13 staff (2023 - 13 staff).

The total paid to key management personnel during the period (including pension contributions) was £116,712 for twelve months (2023 - £107,957 for twelve months).

. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).

During the year ended 31 July 2024, no Trustee expenses have been incurred (2023 - £NIL).

Page 24

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

10. Fixed asset investments

Cost or valuation
At 1 August 2023
Revaluations
At 31 July 2024
Net book value
At 31 July 2024
At 31 July 2023		 Listed
investments
£
3,745
678
4,423
4,423
3,745

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

11. Tangible fixed assets

Cost or valuation
At 1 August 2023
Additions
At 31 July 2024
Depreciation
At 1 August 2023
Charge for the year
At 31 July 2024
Net book value
At 31 July 2024
At 31 July 2023		 Motor
vehicles
£
71,237
-
71,237
64,903
4,267
69,170
2,067
6,334		 Fixtures and
fittings
£
8,733
-
8,733
8,733
-
8,733
-
-		 Office
equipment
£
3,300
2,112
5,412
3,300
-
3,300
2,112
-		 Computer
equipment
£
10,972
-
10,972
10,972
-
10,972
-
-		 Total
£
94,242
2,112
96,354
87,908
4,267
92,175
4,179
6,334

Page 25

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

12. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 2024
£
20,840
16,191
6,231
43,262		 2023
£
23,145
5,974
5,905
35,024

13. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2024
£
10,030
-
60,531
88,557
159,118		 2023
£
6,076
3,308
63,584
109,833
182,801

14. Deferred income

Deferred income at 1 August 2023
Resources deferred during the year
Amounts released from previous periods
Deferred income at 31 July 2024		 2024
£
105,803
25,906
(46,218)
85,491		 2023
£
53,478
66,771
(14,446)
105,803

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 2024

15. 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 2023
£
167,734
-
-
-
-
167,734		 Income
£
311,199
8,574
104,339
3,000
115,913
427,112		 Expenditure
£
(317,618)
(8,574)
(104,339)
(1,500)
(114,413)
(432,031)		 Gains/
(Losses)
£
678
-
-
-
-
678		 Balance at
31 July 2024
£
161,993
-
-
1,500
1,500
163,493

Page 27

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

15. Statement of funds (continued)

Statement of funds - prior 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
Balance at
1 August
2022
£
-
-
-
-
159,910		 Income
£
289,649
Income
£
7,876
110,653
5,250
123,779
413,428		 Expenditure
£
(284,651)
Expenditure
£
(7,876)
(110,653)
(3,750)
(122,279)
(406,930)		 Transfers
in/out
£
1,500
Transfers
in/out
£
-
-
(1,500)
(1,500)
-		 Gains/
(Losses)
£
1,326
Gains/
(Losses)
£
-
-
-
-
1,326		 Balance at
31 July 2023
£
167,734
Balance at
31 July 2023
£
-
-
-
-
167,734

Page 28

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

16. Summary of funds

Summary of funds - current year

General funds
Restricted funds		 General funds
Restricted funds		 Balance at 1
August 2023
£
167,734
-
167,734
Income
£
289,649
123,779
413,428		 Income
£
311,199
115,913
427,112
Expenditure
£
(284,651)
(122,279)
(406,930)		 Expenditure
£
(317,618)
(114,413)
(432,031)
Transfers
in/out
£
1,500
(1,500)
-		 Gains/
(Losses)
£
678
-
678
Gains/
(Losses)
£
1,326
-
1,326		 Balance at
31 July 2024
£
161,993
1,500
163,493
Balance at
31 July 2023
£
167,734
-
167,734
Summary of funds - prior year
General funds
Restricted funds		 Balance at
1 August
2022
£
159,910
-
159,910

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 received in stages over a period of four years.

17. Analysis of net assets between funds

Analysis of net assets between funds - current period

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2024
£
4,179
4,423
272,181
(118,790)
161,993		 Restricted
funds
2024
£
-
-
41,828
(40,328)
1,500		 Total
funds
2024
£
4,179
4,423
314,009
(159,118)
163,493

Page 29

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

17. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior period

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

18. Capital Commitments

At 31 March 2024 there were no capital expenditure commitments (2023 - no commitments).

19. 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 £2,673 (2023 - £3,374). Contributions of £425 were outstanding at the balance sheet date and are included in creditors (2023 - £623).

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 7 for support staff.

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

20. Volunteers

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

21. 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 2024

22. Operating lease commitments

At 31 July 2024 the Company had commitments to make future minimum lease payments under noncancellable operating leases as follows:

2024 2023
£ £
Not later than 1 year 7,500 7,500

23. Related party transactions

During 2024 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 (2023 - £9,999). This balance has been fully provided against in the accounts.

Page 31