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← Wessex Community Action

2025-07-31-accounts

Trustees' report and financial statements for Wessex Community Action

For the 12 month period ended 31 July 2025 Charity No 1019716 Company Registration No 02797768

Fletcher & Partners Chartered Accountants Salisbury

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT FOR THE PERIOD ENDED 31 JULY 2025

Contents

ontents
Chair’s Introduction ……………………………………………………………………………………. 2
Aims and objectives …………………………………………………………………………………… 3
Structure, governance and management …………………………………………………………... 4
Review of developments, activities and achievements ……………………………………………. 5
Finances, investment and reserves policies……………………………………………………….... 11
Responsibilities of the trustees ………………………………………………………………………. 12
Report of the independent examiner ………………………………………………………………... 13
Statement of financial activities ……………………………………………………………………… 14
Balance sheet ………………………………………………………………………………………...... 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 Anna Dumas Mo Houlden Melanie Monaghan Appointed April 2024 Ian Philips Chair Suzanne Tarplee Appointed April 2024 David Todman Resigned April 2024 Angela Turner-Wilson Resigned August 2025 Beverly Vanterpool Appointed March 2025

Page 1

WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2025

Chair’s introduction

I am pleased to present the Trustees’ Annual Report for the year ending 31 July 2025.

This has been a year of continued progress and development for Wessex Community Action (WCA). We have remained steadfast in our commitment to strengthening the voluntary, community and social enterprise (VCSE) sector across Wiltshire, supporting local organisations to respond effectively to the evolving needs of their communities.

Our core purpose continues to centre on enabling strong, resilient and inclusive communities. By supporting a thriving VCSE sector, we help ensure that people across Wiltshire can access the support, opportunities and connections they need to live well. Throughout the year, our dedicated team, alongside our valued volunteers and partners, has delivered a wide range of practical support, expert guidance and targeted training. At the same time, we have actively represented the sector’s voice in strategic discussions, ensuring that community perspectives are reflected in decision-making at all levels.

We are delighted to have secured further funding through the National Lottery Reaching Communities Fund, a significant endorsement of WCA’s role at the heart of Wiltshire’s VCSE infrastructure. This investment enables us to further strengthen governance, enhance organisational sustainability and increase the collective impact of the sector.

During the year, we have continued to develop and expand our core programmes. Wiltshire Together remains a vital and well-used resource for residents, professionals and community groups alike, highlighting the strength, reach and potential of volunteering across our communities. It stands as a testament to the power of collaboration and community spirit.

Like many organisations, we have experienced changes within our team over the past year. While periods of transition can bring challenges, they also present opportunities to welcome new perspectives, skills and energy. These changes have supported the ongoing evolution and strengthening of our services.

Partnership working has remained central to our approach. We have continued to collaborate closely with local authorities, health partners and fellow VCSE organisations, promoting joined-up thinking and coordinated responses to local priorities. These partnerships ensure that the sector is both heard and influential, and that communities benefit from more integrated and effective support.

On behalf of the Board of Trustees, I would like to extend my sincere thanks to our staff, volunteers, partners and funders. Your dedication, expertise and commitment are the foundation of our work and our achievements. Together, we are building a stronger, more connected and more resilient voluntary and community sector across Wiltshire.

Ian Phillips Chair April 2026

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 2024 to 31 July 2025. 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 2025

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.

Mission

Empowering and connecting our community by supporting and championing local charities, groups, and organisations, enabling them to drive positive and lasting change.

Vision

A community, which is strong and vibrant, enabling all residents to succeed and ensuring no one is left behind.

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 these elements, and each has a thread that navigates between them.

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WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2025

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.

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.

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WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2025

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 2025. 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 operated as a Council for Voluntary Services (CVS) since 1974. Over this time, there have been significant changes to the local landscape, including the move to a single unitary authority for Wiltshire in 2009 and the creation of the Bath and North East Somerset, Swindon and Wiltshire Integrated Care Board in 2022. These changes have brought both challenges and opportunities for the voluntary and community sector.

In 2019, WCA began a new phase of development after securing funding from the National Lottery Reaching Communities Fund. This funding enabled us to deliver a programme of local infrastructure support aimed at strengthening the effectiveness, capacity and long-term sustainability of the voluntary, community and social enterprise (VCSE) sector in Wiltshire. This work helps local organisations to thrive and continue delivering essential services to their communities.

We are very grateful to the National Lottery for its continued support. In 2024, we worked with our partners to secure continuation funding, allowing us to build on the success of this programme. This funding was successful, and the new three-year grant period began in January 2025.

WCA operates across the whole of Wiltshire, a large and predominantly rural county facing a number of ongoing and increasing challenges, including:

The NCVO Civil Society Almanac 2024 reports that there is a total of 1,798 ‘general charities’ in the Wiltshire local authority area with a combined annual income of £464m. The majority are small, locally based, grassroots organisations serving their own communities.

A key focus of our work has been supporting leaders across the VCSE sector, from volunteer-led neighbourhood groups to larger charities operating countywide. By strengthening relationships between these organisations, WCA, and statutory partners, we help ensure that the needs of the sector are better understood and responded to. This enables VCSE organisations to operate more effectively, deliver their services, and better support the people who rely on them.

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WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2025

WCA holds the Local Infrastructure Quality Accreditation (LIQA), secured in March 2023, through our national membership body, the National Association for Voluntary and Community Action (NAVCA). This accreditation demonstrates the quality and impact of our work, benchmarking our activities against clear standards and highlighting our strengths and contribution to the local VCSE sector.

1. Leadership and advocacy

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:

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 over 40 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 have been brokered by Wessex Community Action. The Alliance enjoys good support from our partners in the statutory sector, and we have been able to attract high profile speakers such as the director of commissioning at Wiltshire Council.

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WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2025

Through the Alliance we led on advocating for the sector around the impact of the 2024 Autumn budget, in particular the rise in employer’s national insurance contributions (ENICs). In December 2024 we put our concerns in a letter, backed by evidence of the impact provided by members, to all six of our Wiltshire MPs. This led to the submission of our concerns to the Treasury and to an additional meeting where we were able to discuss the issue in greater detail.

Wiltshire Council VCSE Framework

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. In November 2024 we played a key role at the VCSE Sector and Wiltshire Council Conference where we provided a presentation on the positive impact of the VCSE in Wiltshire and the challenges facing the sector in terms of increased demand, increased costs and reduced funding as well as challenges in recruiting staff, volunteers and trustees. This was followed up with our role as part of the steering group, attending meetings from February 2025.

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.

State of the Sector

Fieldwork for the 2025 State of the Sector survey was undertaken between May and June 2025 with 40 organisations in total participating by completing an online questionnaire. The questionnaire explored organisations size, strengths and challenges.

The results highlighted several key issues impacting on the sector including:

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 four regular forums open to VCSE colleagues, volunteers, established organisations, and interested individuals from key partner organisations:

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WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2025

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.

The Wiltshire Volunteer Managers Forum

The Wiltshire Volunteer Managers Forum is a peer support network for volunteer managers and co-ordinators. It provides a space to share experiences, build knowledge and promote good practice in volunteer management. During the year, the forum worked collaboratively on a range of shared challenges, including recruiting and retaining volunteers and improving how organisations measure the impact of their volunteer programmes.

The Children & Families Voluntary Sector Forum

This forum currently consists of 98 members with WCA commissioned by Wiltshire Council to provide administrative support to the forum. The aim of the forum is 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 on a bi-monthly schedule. In March 2025, we held an in-person forum meeting and networking lunch, which incorporated autism awareness training. This was well received and we plan to move to a hybrid model of online and in-person meetings in the future. In the period key agenda items have included:

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. A key focus in the period has been sharing information, learning and promoting best practice. Agenda items for WIN meetings have included:

Wiltshire Together

This 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 2025

3. Capacity building

Our capacity-building work is based on an asset-based approach. This means the support WCA provides is designed to empower groups to recognise their strengths, take ownership of their development and build long-term organisational sustainability. With strong infrastructure and good governance in place, organisations are better able to demonstrate their effectiveness and sustainability, improving their ability to secure funding.

During the year, we provided bespoke community development support to over 90 groups. This included a wide range of support, such as business planning training, evidencing need, writing successful funding bids, organisational development, conflict resolution and other tailored advice.

4. Volunteering

We play a lead role in creating a positive and supportive environment for volunteers and volunteer-involving organisations, as well as providing spaces to share and promote volunteering opportunities. Volunteers are a vital resource, enabling VCSE organisations to deliver their services, and we support this through targeted capacity-building and training for groups to strengthen their approach to volunteering.

The Wiltshire Together platform continues to be a key resource for promoting volunteering opportunities across the county. Before opportunities go live, we review all listings and offer guidance on how they can be strengthened, ensuring role descriptions, time commitments and expectations are clear and accessible. The platform includes a dedicated Volunteering in Wiltshire section, and volunteering opportunities are further promoted through activity such as Volunteer’s Week and regular volunteering articles in a local newspaper. Wiltshire Together also hosts a dedicated space for the Wiltshire Volunteer Managers Forum, providing a shared area where volunteer managers can connect, exchange information and share good practice resources outside of meetings.

During the year, the Volunteer Managers’ Forum continued to grow in both membership and attendance. Members actively contribute their skills and experience for the benefit of the wider group. Key areas of collaboration have included improving volunteer recruitment and retention, and developing better ways to measure the impact of volunteering.

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WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2025

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 ran a Day Centre contract for elderly people to day centres in Salisbury.

Our fleet of seven minibuses which was built up over a few years required increasing maintenance and increasing costs to keep them road legal, therefore maintaining this contract was unviable. The contract expired on 31[st] August 2025.

We are grateful to the dedicated drivers who were the backbone of this service. We value them and the transport manager 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 supported.

Plans for the future

Our project - Stronger Together

At the end of the financial year, we were halfway through our first year of our second round of National Lottery Reaching Communities funding – Stronger Together. This work will continue to focus on building networks, peer groups, collaborations, and partnerships, taking an asset-based approach and will include the following activities:

This is a 3-year project and by 2027, Stronger Together will deliver outcomes including improved connectivity between people, places, groups, and sectors to foster healthier, more resilient communities. It will also support more community organisations to access high-quality advice, support, and facilitation, increasing their capacity. In addition, it will improve volunteering and community action to support thriving children and young people, environmental sustainability, and wellbeing.

Other Plans

We plan to broaden and strengthen our training and development offer for the wider VCSE sector. This will include a range of events, such as an in-person Meet the Funder event, to help organisations address and respond to the challenges we know they are facing.

We recognise the importance of diversifying our income streams to complement our funding from the National Lottery Reaching Communities Fund. As a result, our funding strategy is currently under review.

We also plan to undertake a rebrand to refresh our mission, vision and values, alongside our logo, visual identity and website. This will enable us to communicate our work more clearly and effectively to our stakeholders and the communities we support.

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WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2025

Finances and reserves

Results for the year

At the end of the reporting period to 31 July 2025, the charity had total income of £415,564 (2024 £427,112) and total expenditure of £421,933 (2024 £432,031), with a small deficit of £3,163 (2024 £4,241).

The Charity's total funds amounted to £160,330 (2024 £163,494) at year end held in unrestricted funds. Restricted funds are held in deferred income so are not brought into the balance sheet (see note 15). 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 six months’ running costs in reserves, particularly due to the current challenges in our operating environment. The current level of reserves represents just over six months of budgeted expenditure in the 2026 financial year.

We are grateful for the support of the National Lottery’s Reaching Community Fund which has supported our work throughout the year. With an underspend carried forward, and a new award for continuation funding for 2025 to 2027, we are looking forward to 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 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.

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WESSEX COMMUNITY ACTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2025

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: 23 April 2026

Page 12

WESSEX COMMUNITY ACTION

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 JULY 2025

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 2025.

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 2026 FCA

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WESSEX COMMUNITY ACTION

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2025

Note
Income from:
Donations and grants
3
Charitable activities
4
Investments
5
Other income
6
Total income
Expenditure on:
Charitable activities
Total expenditure
Net expenditure 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
2025
£
50,560
231,136
159
9,433
291,288
296,157
296,157
(4,869)
3,206
(1,663)
161,993
(1,663)
160,330		 Restricted
funds
2025
£
124,276
-
-
-
124,276
125,776
125,776
(1,500)
-
(1,500)
1,500
(1,500)
-		 Total
funds
2025
£
174,836
231,136
159
9,433
415,564
421,933
421,933
(6,369)
3,206
(3,163)
163,493
(3,163)
160,330		 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

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

The notes on pages 16 to 32 form part of these financial statements.

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WESSEX COMMUNITY ACTION REGISTERED NUMBER: 02797768

BALANCE SHEET AS AT 31 JULY 2025

Note
Fixed assets
Tangible assets
12
Investments
11
Current assets
Debtors
13
Cash at bank and in hand
Current liabilities
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		 33,914
296,009
329,923
(177,381)		 2025
£
-
7,788
7,788
152,542
160,330
160,330
-
160,330
160,330		 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

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: 23 April 2026

The notes on pages 16 to 32 form part of these financial statements.

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WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

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 2025

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.

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WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

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.

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WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

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.

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WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

3. Income from donations and grants

Donations
Grants
Total 2025
Total 2024		 Unrestricted
funds
2025
£
2,397
48,163
50,560
67,352		 Restricted
funds
2025
£
-
124,276
124,276
115,913		 Total
funds
2025
£
2,397
172,439
174,836
183,265		 Total
funds
2024
£
3,130
180,135
183,265

4. Income from charitable activities

Transport
Training
Total 2025
Total 2024		 Unrestricted
funds
2025
£
225,612
5,524
231,136
243,828		 Total
funds
2025
£
225,612
5,524
231,136
243,828		 Total
funds
2024
£
237,607
6,221
243,828

Page 20

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

5. Investment income

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Dividends from listed investments 159 159 -

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WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

6. Other incoming resources

Profit on disposal of vehicles
Other incoming resources
Total 2025
Total 2024		 Unrestricted
funds
2025
£
9,417
16
9,433
19		 Total
funds
2025
£
9,417
16
9,433
19		 Total
funds
2024
£
-
19
19

7. Expenditure on Charitable Activities

Transport
Community Action
Lottery: Supporting VCSE Sector
Total 2025
Total 2024		 Activities
undertaken
directly
2025
£
204,723
63,975
74,330
343,028
355,150		 Support
costs
2025
£
26,603
14,941
37,361
78,905
76,881		 Total
funds
2025
£
231,326
78,916
111,691
421,933
432,031		 Total
funds
2024
£
235,162
92,530
104,339
432,031

Of the total expenditure on charitable activities £296,157 (2024 - £317,618) was from unrestricted funds and £125,776 (2024 - £114,413) was from restricted funds.

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WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

8. Support costs

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

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

Other Premises costs: 31.5% Lottery supporting VCSE sector 31.5% Transport and 37% Community Action (2024 27.4% Lottery supporting VCSE sector and 27.4% Transport and 45.2% Community Action)

Office and IT costs: 22.1% Lottery supporting VCSE sector 18.6% Transport and 59.3% Community Action (2024 20.7% Lottery supporting VCSE sector 9.8% Transport and 69.5% Community Action)

Advertising: 93.3% Lottery supporting VCSE sector and 0.7% Transport (2024 66.6% Lottery supporting VCSE sector 33.4% Community Action)

Insurance: allocated equally (2024 allocated equally).

Book-keeping: allocated equally (2024 allocated equally).

Governance: 43.2% Lottery supporting VCSE sector 28.4% Transport and 28.4% Community Action (2024 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 2025
Total 2024		 Community
Action
2025
£
-
8,149
3,292
-
615
1,361
1,524
14,941
15,910		 Lottery:
Supporting
VCSE-
Sector
2025
£
24,996
6,915
1,224
1,250
615
1,361
1,000
37,361
37,246		 Transport
2025
£
15,589
6,915
1,031
92
615
1,361
1,000
26,603
23,725		 Total
funds
2025
£
40,585
21,979
5,547
1,342
1,845
4,083
3,524
78,905
76,881		 Total
funds
2024
£
38,800
19,060
7,534
2,250
1,842
4,383
3,012
76,881

. Governance costs comprise:

The independent examiner's remuneration amounts to an independent examiner fee of £700 ( 2024 - £650 ) , and accountancy of £2,824 (2024 - £2,362).

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WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

9. Net Income/(Expenditure)

This is stated after charging:

Depreciation of tangible fixed assets: - owned by the charity 2025
£
4,179
4,179		 2024
£
4,267
4,267

10. Analysis of staff costs

Salaries and wages
Social security costs
Pension costs		 2025
£
230,271
8,755
2,028
241,054		 2024
£
249,491
12,578
2,860
264,929

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

The average monthly head count was 11 staff (2024 - 13 staff).

The total paid to key management personnel during the period (including pension contributions) was £79,257 for twelve months (2024 - £116,712 for twelve months).

. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).

During the year ended 31 July 2025, no Trustee expenses have been incurred (2024 - £NIL).

Page 24

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

11. Fixed asset investments

Cost or valuation
At 1 August 2024
Additions
Revaluations
At 31 July 2025
Net book value
At 31 July 2025
At 31 July 2024		 Listed
investments
£
4,423
159
3,206
7,788
7,788
4,423

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

Page 25

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

12. Tangible fixed assets

Cost or valuation
At 1 August 2024
Disposals
At 31 July 2025
Depreciation
At 1 August 2024
Charge for the year
On disposals
At 31 July 2025
Net book value
At 31 July 2025
At 31 July 2024		 Motor
vehicles
£
71,237
(57,920)
13,317
69,170
2,067
(57,920)
13,317
-
2,067		 Fixtures and
fittings
£
8,733
-
8,733
8,733
-
-
8,733
-
-		 Office
equipment
£
5,412
-
5,412
3,300
2,112
-
5,412
-
2,112		 Computer
equipment
£
10,972
-
10,972
10,972
-
-
10,972
-
-		 Total
£
96,354
(57,920)
38,434
92,175
4,179
(57,920)
38,434
-
4,179

13. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 2025
£
20,213
7,443
6,258
33,914		 2024
£
20,840
16,191
6,231
43,262

Page 26

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

14. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2025
£
5,741
1,529
76,840
93,271
177,381		 2024
£
10,030
-
60,531
88,557
159,118

15. Deferred income

Deferred income at 1 August 2024
Resources deferred during the year
Amounts released from previous periods
Deferred income at 31 July 2025		 2025
£
85,491
45,378
(45,163)
85,706		 2024
£
105,803
25,906
(46,218)
85,491

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.

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WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

16. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds - all funds
Restricted funds
Restricted Funds - all funds
Transport
Lottery: Supporting VCSE -
Sector
Total of funds		 Balance at 1
August 2024
£
161,993
1,500
-
-
1,500
163,493		 Income
£
291,288
3,000
9,585
111,691
124,276
415,564		 Expenditure
£
(296,157)
(4,500)
(9,585)
(111,691)
(125,776)
(421,933)		 Gains/
(Losses)
£
3,206
-
-
-
-
3,206		 Balance at
31 July 2025
£
160,330
-
-
-
-
160,330

Page 28

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

16. 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
2023
£
167,734
Balance at
1 August
2023
£
-
-
-
-
167,734		 Income
£
311,199
Income
£
8,574
104,339
3,000
115,913
427,112		 Expenditure
£
(317,618)
Expenditure
£
(8,574)
(104,339)
(1,500)
(114,413)
(432,031)		 Gains/
(Losses)
£
678
Gains/
(Losses)
£
-
-
-
-
678		 Balance at
31 July 2024
£
161,993
Balance at
31 July 2024
£
-
-
1,500
1,500
163,493

Page 29

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

17. Summary of funds

Summary of funds - current year

General funds
Restricted funds		 Balance at 1
August 2024
£
161,993
1,500
163,493
Balance at
1 August
2023
£
167,734
-
167,734		 Income
£
291,288
124,276
415,564
Income
£
311,199
115,913
427,112		 Expenditure
£
(296,157)
(125,776)
(421,933)
Expenditure
£
(317,618)
(114,413)
(432,031)		 Gains/
(Losses)
£
3,206
-
3,206
Gains/
(Losses)
£
678
-
678		 Balance at
31 July 2025
£
160,330
-
160,330
Balance at
31 July 2024
£
161,993
1,500
163,493
Summary of funds - prior year
General funds
Restricted funds

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.

18. Analysis of net assets between funds

Analysis of net assets between funds - current year

Fixed asset investments
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2025
£
7,788
273,219
(120,677)
160,330		 Restricted
funds
2025
£
-
56,704
(56,704)
-		 Total
funds
2025
£
7,788
329,923
(177,381)
160,330

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WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

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
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

19. Capital Commitments

At 31 March 2025 there were no capital expenditure commitments (2024 - 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 £2,028 (2024 - £2,860). Contributions of £290 were outstanding at the balance sheet date and are included in creditors (2024 - £425).

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.

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 31

WESSEX COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

23. Operating lease commitments

At 31 July 2025 the Company had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2025
£
15,000
15,000
30,000		 2024
£
7,500
-
7,500

24. Related party transactions

During 2025 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 (2024 - £9,999). This balance has been fully provided against in the accounts.

Page 32